Ukraine Imposes Consumption Tax on Disposables

Credit: Tania

News outlets are reporting the Dnipropetrovsk regional branch of the Ukrainian Tax Service issued a reminder that disposable vaping products will soon need to pay a consumption tax.

President Volodimir Zelensky, recently signed Act No. 8287, introducing an electronic excise duty on vaping and other tobacco products, including e-liquids, beginning January 1, 2026.

“The program will make it possible to trace the movement of alcohol, tobacco products, and e-atomized liquids from manufacturer/importer to final consumer. It can also control the completeness and timeliness of the payment of excise taxes on such goods,” an article states. “Does this mean that three years from now Ukraine will have an electronic atomized consumption tax, and will also introduce a traceability system, and that mandatory labelling of alcohol and tobacco products will also be implemented in this country?”

In July this year, Ukraine said that a ban on flavored electronic nicotine-delivery system (ENDS) products other than tobacco will go into effect on July 11.

Additionally, from January 11, 2024, a combination of text and picture warnings will be required on 65 percent of the areas on both sides of the package. The fine for violations is 30,000 Ukrainian hryvnia ($812) and 50,000 Ukrainian hryvnia for each subsequent violation.