03.07.2023

The Ukrainian parliament adopted a draft law introducing an electronic excise stamp, which makes it possible to trace the circulation of alcoholic beverages, tobacco products, and liquids used in electronic cigarettes by electronic means.

The e-mark will provide an opportunity:

– track the movement of alcohol, tobacco products, and liquids for electronic cigarettes from the manufacturer/importer to the final consumer;

– control the completeness and timeliness of payment of excise tax for such goods;

– identify products and check the legality of the product’s origin will be able by every citizen.

The electronic excise stamp will have a two-dimensional DataMatrix code. Such a mark can be read even in case of physical damage to the surface of the code up to 30%.

Manufacturers and importers will be able to independently generate an electronic excise stamp in the eExcise digital traceability system and apply it to each bottle of alcohol or pack of cigarettes. These codes will be grouped together and applied to blocks, boxes, or crates.

Also, the creation of the Electronic Excise Goods Circulation System will ensure electronic interaction between state bodies and business entities.

The adopted law also introduces the eExcise traceability system using Track and Trace technology. The traceability system will be similar to the European Tobacco Track & Trace system, which has been in effect in the EU since 2019. The eExcise system will store information about each unique identifier applied to products. With its help, you can fully reproduce the history of the movements of each specific product. Tracking will allow you to monitor the current location and record all product movements. Tracing will make it possible to check the route of the product right from production.

The system should start working in 2026.