Ban on the import of unmarked excise goods and export duties on oilseeds

New regulations on excise goods and export duties on oilseeds  

On September 2, the President of Ukraine signed Law of Ukraine No. 4536-IX (hereinafter referred to as the “Law”), which introduces amendments to the Tax Code and other legislative acts of Ukraine. The Law will enter into force on October 1, 2025. The key changes in the area of customs regulation concern the circulation and regulation of excise goods and introduce an export duty on oilseed crops. The purpose of the Law is to align tax and customs legislation with new requirements arising from the adoption of the Law “On integrated prevention and control of industrial pollution.”

Regulation of excise goods labeling

• The import, storage, transportation, and sale of unmarked excise goods (alcohol, tobacco, liquids for electronic cigarettes) are prohibited. An exception applies to import under customs warehouse regime for subsequent labeling.

• Placement of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, and liquids for electronic cigarettes under the customs regimes of import, re-import, export, re-export, and processing on the customs territory is carried out via declaration in accordance with the Customs Code of Ukraine, provided the business entity holds a valid license.

• If ethyl alcohol is used for the production of chemical and technical products, perfumery and cosmetic products, or vinegar from food raw materials, the storage locations must be entered into the Unified Register of storage locations.

• The import and export of fuel are permitted only with a valid license (for production, storage, or wholesale trade of fuel).

• Placement of the above-mentioned goods under appropriate customs regimes is allowed only if the resident holds a foreign economic contract or another internationally recognized document, a valid license, and information on storage locations.

• If the foreign economic contract is concluded based on an intermediary agreement between residents, placement of goods under customs regimes is allowed if the intermediary party holds a license or has registered storage locations. Information about this party must be entered in Bbox 9 of the customs declaration.

• Information on the intended use of goods imported into the customs territory of Ukraine must be included in the customs declaration in the form of codes in accordance with customs legislation.

Export duty on oilseed crops

• Export duty rates have been approved for soybeans (code 1201 according to the Ukrainian Classification of Goods for Foreign Economic Activity – UCG FEA) and for rapeseed or colza seeds, crushed or uncrushed (code 1205 according to UCG FEA), at the rate 10% of the customs value.

• The export duty rate for soybeans applies from September 4, 2025.

• Starting from January 1, 2030, the export duty rate for these oilseed crops will be reduced annually by 1 percentage point until it reaches 5%.

• Agricultural producers exporting self-grown agricultural products (codes 1201 and 1205), as well as agricultural cooperatives exporting such products grown by cooperative members, are exempt from paying this export duty.

The adoption of the Law is a strategically important step toward harmonizing national legislation with the European Union`s standards in the areas of customs and tax regulation. At the same time, it establishes an export duty on oilseed crops, encouraging domestic processing and limiting raw material exports.