Ukraine Confirms Excise Stamp Requirement for Disposable Vapes

,
Ukraine Cigarette Prices Excise Tax Increase NBU

Tax Authority Clarifies Rules Based on Liquid Content

The Main Directorate of the State Tax Service in Ukraine’s Zakarpattia region has clarified that disposable electronic cigarettes are subject to mandatory excise tax stamping. This requirement stems from the classification of the liquids used within these devices as excisable goods.

Ukrainian law defines e-cigarettes as devices used to inhale vapor produced by heating liquids, which may or may not contain nicotine. These liquids themselves are explicitly listed as excisable goods under the Tax Code. Regulations mandate that all excisable alcoholic beverages, tobacco products, and liquids used in e-cigarettes produced domestically or imported must be marked with an established excise stamp.

Crucially, the law requires the stamp to be affixed to the container or packaging holding the liquid in such a way that the stamp breaks upon opening. Since disposable e-cigarettes contain the e-liquid within their sealed unit, the entire device is considered the “container” for the excisable liquid in this context. Therefore, disposable e-cigarettes must bear an excise stamp as proof of tax payment and legality for sale and import, confirming they fall under these marking regulations.

Matthew Ma
Follow
Latest posts by Matthew Ma (see all)

Related posts:

UK smoking ban corner shop closuresUK Smoking Ban Could Shut 7,700 Shops, Eliminating 70,000 Jobs sell vapes on ebayCan You Sell Vapes on eBay? Policies & Alternatives Russia's New Vape and Tobacco RegulationsRussia Proposes Tobacco and Vape Sales Licensing what is TPD vape compliantWhat is TPD and How Does it Affect Vaping in Europe VAPING LAWS IN UKVaping Laws in UK – Is Vaping Now Illegal in the UK? Amazon vape selectionDoes Amazon Sell Vapes? Nicotine-Free Vapes Buying Guide