E-excise: the Government approved marking procedure with electronic excise tax stamps

Press service of the State Tax Service of Ukraine, published 18 July 2025 at 16:52 Chapter: News

Marking of excisable products will be carried out by applying graphic element of the electronic excise tax stamp, which consists of a DataMatrix code and human-readable elements in format of the first twelve characters of a unique identifier from January 1, 2026.

It will be applied to each individual pack of tobacco product, or bottle of alcoholic beverage, or container of a liquid used in electronic cigarettes.

This is provided for by the Marking procedure of alcoholic beverages, tobacco products and liquids used in electronic cigarettes, approved by Resolution of the Cabinet of Ministers of Ukraine № 890.

Marking will be provided by economic operators during the production of such products in the customs territory of Ukraine, before the import of such products into the customs territory of Ukraine or under customs warehouse regime before release for free circulation into the customs territory of Ukraine.

Stamps must be applied in a manner that makes it impossible to replace or reuse them, without obscuring obligatory information specified by the law.

In case of printing their graphic elements on physical media, such graphic elements of the electronic excise stamp are applied in a way that does not allow them to be removed from products without damage and ensures that information, application of which is provided for by the law, is not overlapped.

For certain tobacco products (filtered/non-filtered cigarettes, cigarillos, TWEN) marking is provided directly during production. Unique identifiers applied to products from the EU countries must ensure their identification in the Electronic circulation system.

Requirements have also been established for characters in the DataMatrix code, quality of printing stamps, equipment for reading them, as well as method of applying group identifiers to transport packaging.

Brand may be accompanied by a scanning method, which will ensure buyer’s awareness and allow consumers (aged 18 and over) to verify product legality.

Resolution is one of elements of the implementation from January 1, 2026 of the electronic excise tax stamp and electronic traceability system for excisable products at all stages of their movement from the manufacturer/importer to the end consumer.

This will provide additional control over sales legality of alcohol and tobacco products and help reduce their shadow circulation.

For reference.

Previous Regulation, approved by Resolution of the Cabinet of Ministers of Ukraine № 1251 as of 27.12.2010, will cease to be valid from January 1, 2026, with exception of certain transitional provisions – they remain valid until September 1, 2026.

Resolution of the Cabinet of Ministers of Ukraine № 890 as of 16.07.2025 “On approval of Marking procedure of alcoholic beverages, tobacco products and liquids used in electronic cigarettes and recognition of certain Resolutions of the Cabinet of Ministers of Ukraine as invalid”.