From January 1, 2023, a new version of the Customs Tariff of Ukraine (Law of Ukraine dated October 19, 2022 No. 2697-IX “On the Customs Tariff of Ukraine”) was implemented, built on the basis of the Harmonized System of Description and Coding of Goods version 2022 and the Combined Nomenclature of the European Union 2022.
The changes will affect, in particular, the filling out of excise tax declarations, excise invoices, calculations of adjustments to excise invoices, applications for replenishment (correction) of fuel balance and applications for replenishment (correction) of ethyl alcohol balance, report forms on the production and circulation of alcohol, alcoholic beverages and tobacco products.
Excise tax rates are increasing: from January 1, 2023, specific excise tax rates and the minimum excise tax liability for paying excise tax on tobacco products will increase by 20 percent. A gradual rate increase is planned from 2021 to 2025 (by 20 percent each year). Such changes are aimed at bringing the rates established by the legislation of Ukraine closer to the rates defined in the European Union. The rates for liquids used in electronic cigarettes for manufacturers and importers will increase to 10,000 hryvnias for 1 liter (the current rate was 3,000 hryvnias for 1 liter). The norm is valid during the state of war and/or state of emergency.