
Excise stamps of Ukraine trace their history from the time of the existence of the Ukrainian People's Republic ( 1917 - 1919 ), when a draft of stamps for the sale of tobacco was prepared, which, however, because of the circumstances did not see the light.
In the post-Soviet era, excise stamps began to be used from the mid-1990s. The excise tax on the territory of modern Ukraine was approved by presidential decree of September 18, 1995 “On approval of the excise tax on alcoholic beverages and tobacco products”. The same decree ordered the Cabinet of Ministers of Ukraine to approve within two weeks the rules for the manufacture, storage and sale of excise duty stamps and labeling of alcoholic beverages and tobacco products. On October 24, 1996, a resolution of the Cabinet of Ministers of Ukraine “On approval of the Regulation on the production, storage, sale of excise duty stamps and labeling of alcoholic beverages and tobacco products and the procedure for the sale or destruction of confiscated alcoholic beverages and tobacco products” was issued, which introduced excise taxes on the territory of Ukraine stamps.
For labeling alcohol
There are several issues of excise stamps of Ukraine. The first was implemented in 1996. According to the Regulation approved by the Cabinet of Ministers of Ukraine, excise duty stamps were made of paper and had the following dimensions: length 160 mm, width 20 mm.
Each stamp of excise duty had its own separate number. The numbering of excise duty stamps on alcoholic drinks consisted of a series of two letters and a seven-digit number. In addition, the numbering of the brand included an inscription consisting of the letters “АІ” or “АВ” (the initial letters of the words “alcohol” and “import” or “domestic” ( Ukrainian ), and a two-digit and single-digit number (year and quarter of the issue of marks ), separated by oblique lines.
In 1998, by the Decree of the Cabinet of Ministers of Ukraine dated December 10, 1998, excise duty stamps on foreign-made alcoholic beverages with ethyl alcohol content from 1.2 to 8.5% by volume units, which included the inscription “1.2-8, 5% . " Since March 1, 1999, the import into the customs territory of Ukraine of alcoholic beverages with ethyl alcohol content from 1.2 to 8.5% of volume units without excise duty stamps has been banned.
For marking confiscated alcoholic beverages, a special excise stamp was used, which differed from the usual color and the inscription "Confiskat" .
By a decision of the Cabinet of Ministers of Ukraine of April 23, 2003, from July 1 of the same year, excise duty stamps were introduced into the label for marking alcoholic beverages of a new type with holographic protective elements. Foreign brands of alcoholic beverages had a purple color, Ukrainian - green for alcoholic beverages and red - for wine products. Continuous numbering on the stamps consisted of two digits of the index of the region of Ukraine at the location of the manufacturer, series and individual numbers for each brand. In addition, additional details were applied to each brand:
- for foreign-made alcoholic beverages - the inscription “АІ” , made up of the initial letters of the words “imported alcohol” , two-digit and single-digit numbers (year and quarter of issue of brands), separated by oblique lines. On the brand for foreign-made alcoholic beverages with an ethyl alcohol content of 1.2 to 8.5 percent of the volume unit, the figures “1.2-8.5%” were also applied;
- for Ukrainian-made alcoholic beverages - the inscription “LGP” or “VP” , made up of the initial letters of the words “alcoholic beverages” ( “liquor-wine products” ) and “wine products”, double-digit and single-digit numbers (year and quarter of the issue of brands separated by oblique lines.
Depending on the capacity of the container into which Ukrainian-made alcoholic products are bottled, additional inscriptions were applied to the stamps:
- for alcoholic beverages: “0.05 L” , “0.1 L” , “0.2 L” , “0.25 L” , “0.37 L” , “0.375 L” , “0.4 L ” , “ 0.45 L ” , “ 0.5 L ” , “ 0.61 L ” , “ 0.7 L ” , “ 0.75 L ” , “ 1.0 L or More ”;
- for wine production: “0.05 L” , “0.1 L” , “0.2 L” , “0.25 L” , “0.375 L” , “0.4 L” , “0.45 L” , “0.5 L” , “0.61 L” , “0.7 L” , “0.75 L” , “1.0 L or more ”
The sizes of the second issue stamps did not differ from the excise duty stamps of the first issue.
Since May 1, 2005, by the Decree of the Cabinet of Ministers of Ukraine, excise duty stamps of a new sample for labeling alcoholic beverages were introduced depending on the ethyl alcohol content in vodka or alcoholic beverages and on the type of wine production. Excise stamps with the following inscriptions were issued for winemaking products: “dry wine ” , “vintage wine” , “semi-dry and semi-sweet wine ” , “wine with added alcohol (fortified)” , “sparkling wine” , “carbonated wine” , “ fruit and berry wine ” , “ vermouth ” , “ cognac ” , “ brandy ” ; for vodka and alcoholic beverages with an ethyl alcohol content of more than 8.5% by volume units - with the inscriptions “ethyl alcohol content up to 25% volume units” and “ethyl alcohol content 25% or more volume units”.
On August 1, 2008, by a resolution of the Cabinet of Ministers of Ukraine, excise duty stamps of a new sample for alcoholic beverages were introduced into circulation, depending on the amount of excise duty paid for a unit of labeled products. Foreign brands of alcoholic beverages have a purple color, Ukrainian - green. Continuous numbering on stamps consists of two digits of the index of the region of Ukraine at the location of the manufacturer, series and individual numbers for each brand. In addition, the following details are applied to each brand: an inscription consisting of the initial letters of the words “imported alcohol” or “domestic alcohol” - “АІ” or “АВ” , two double-digit numbers (year and month of issue of the marks), separated by oblique lines, and the amount of excise duty paid per unit of labeled products, to the nearest thousandth. [1] [2]
For labeling tobacco products
The Cabinet of Ministers of Ukraine dated October 24, 1996 introduced mandatory labeling of tobacco and tobacco products. In the same year, the first issue of excise duty stamps was carried out. According to the Regulation approved by the Cabinet of Ministers of Ukraine, excise duty stamps were made of paper and had the following dimensions: length 44 mm, width 20 mm.
Each stamp of excise duty had its own separate number. The numbering of excise duty stamps on tobacco products consisted of a series of two letters and a four-digit number. In addition, the numbering of the brand included an inscription consisting of the letters “TІ” or “TB” (the initial letters of the words “tobacco” and “import” or “domestic”, a two-digit and single-digit figure (year and quarter of issue of the brand), separated by oblique lines.
To mark confiscated tobacco products, a special excise stamp was used, which differed from the usual color and the inscription "Confiskat" .
By a decision of the Cabinet of Ministers of Ukraine dated April 23, 2003, from July 1 of the same year, excise duty stamps were introduced for marking new-type tobacco products with holographic protective elements. Stamps on tobacco products of foreign manufacture were purple, Ukrainian - green. Continuous numbering on the stamps consisted of two digits of the index of the region of Ukraine at the location of the manufacturer, series and individual numbers for each brand. In addition, additional information was applied to each brand: the inscription “TІ” or “TV” ), made up of the initial letters of the words “imported tobacco” or “domestic tobacco”, two-digit and single-digit numbers (year and quarter of issue of the marks), separated by oblique lines . The sizes of the second issue stamps did not differ from the excise duty stamps of the first issue.
Since August 1, 2008, by a resolution of the Cabinet of Ministers of Ukraine, excise duty stamps of a new sample for tobacco products were introduced. Stamps on tobacco products of foreign production are purple, Ukrainian - green. Continuous numbering on stamps consists of two digits of the index of the region of Ukraine at the location of the manufacturer, series and individual numbers for each brand. In addition, the following details are applied to each brand: an inscription consisting of the initial letters of the words “imported tobacco” or “domestic tobacco” - “TI” or “TV” , a two-digit and single-digit number (year and quarter of issue of the marks), separated by oblique lines ;
- Ukraine : Excise stamps on tobacco products of 2008
Cherkasy region
Kharkov region
Foreign tobacco products
- Indices of the regions of Ukraine (since the mid-2000s)
- 01 Autonomous Republic of Crimea
- Areas
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For marking audio, video products and computer games
Paper Stamps
In the second half of the 1990s (not earlier than 1997 ), following the example of Russia, where non-state labels of RAO (Russian Copyright Protection Society ) have been glued or printed on their covers since 1996 (?) On state licensed disks , state paper control issued in Ukraine tooth marks of rectangular shape with a vertical holographic strip on the left, common for any product on disks and video cassettes. They were in circulation until the year 2002 (?). The brand number was printed in red at the top, the series at the bottom in gray.
There were at least two different types of holograms on the bands of these brands.
Paper denticure without overprint (early version). Hologram Type 1
Paper tooth stamp with an overprint of the artist and album name (late version). Hologram Type 1
Paper tooth stamp without an overprint of the artist and the name. Hologram Type 2
Paper gear stamp without overprint. Hologram type 2 (illuminated from a different angle)
Foil Stamps
In 2000 (2001?) , Holographic toothless stamps were introduced on rectangular silver foil with rounded corners, which, as of 2009, were produced in three forms: one type for audio production ; another type - for any (including audio) products on media disks; the third type is for DVD.
Each of the holographic stamps should have been overprinted with dark (most often black) paint of the name of the disc ( album , game , film ) in the language of the original name (most often English or Russian); whereas on paper there could be no additional overprint.
Self-adhesive foil stamps are made with a strong adhesive base (they cannot be torn off or steamed without damage).
Audio Mark Hologram (Type 1)
- View vertically from above:
- A rectangle of 10½ squares drawn horizontally and seven squares vertically; in each line vertically the word “zahist” ( “protection” ) by a running line ( “zahistzahists ...” ); each line at a different level.
- Side angle view:
- At the top is the horizontal inscription "control mark" ; below it is a trident 3 × 3 square in size with the inscription “Ukraine” vertical to the right of it, also 3 square high.
- The entire area of the brand is occupied by the image ¼ of a vinyl audio disc with clearly visible concentric sound tracks, a “rainbow” above them in the form of symmetrical intersecting arcs and part of the “apple” (label) of the disc in the upper right corner of the brand. Patterns of small images of vinyl disks, musical keys and five-pointed stars inscribed in a circle are scattered on the “apple”.
Holographic stamp with an overprint of the artist and album name (vol. 2001 ). Hologram Type - Audio
Holographic stamp with an overprint of the artist and album name (issue 2002 ). Hologram Type - Audio
Brand hologram for any product (type 2)
- View vertically from above:
- Fully consistent with previous brand description for audio products
- Side angle view:
- At the top is the horizontal inscription "control mark" ; under it in the center of the mark is a trident inscribed in a circle; the size of the trident is 2 squares horizontally and 2½ vertically.
- A horizontal strip 3 squares below the top edge of the mark crosses the mark on both sides of the trident. Under the line there are 8 full horizontal creeping lines “Ukraine Ukraine Ukraine” (in Ukrainian and English , two words in a row in one language) with a total height of 4½ squares.
- The trident “rests” on a symmetrical structure such as a bas-relief over the portico of the building, occupying the lower part of the brand and consisting of five vertical oblique parabolas (the lines “Ukraine Ukraine” go through it).
- A horizontal strip 3 squares below the top edge of the mark crosses the mark on both sides of the trident. Under the line there are 8 full horizontal creeping lines “Ukraine Ukraine Ukraine” (in Ukrainian and English , two words in a row in one language) with a total height of 4½ squares.
Holographic stamp with an overprint of the artist and album name (issue 2002 ). Hologram Type 2
Holographic stamp with an overprint of the name of a computer game (vol. 2004 ). Hologram Type 2
DVD Brand Hologram (Type 3)
- View vertically from above:
- Fully consistent with previous brand description for audio products
- Side angle view:
Holographic stamp with an overprint of the name of the game (issue 2007 ). Type 3
Holographic stamp with an overprint of the name of the game (issue 2008 ). Type 3
For cash registers
In 200 ?? in Ukraine, state brands were introduced, which seal cash registers after each opening.
See also
- Excise
- Excise stamp
- Excise stamps of the Russian Federation
- Alcoholic drinks
- Guilloche
- Non-postage stamps of Ukraine
- Fiscal mark
Notes
- ↑ The official website of the Ukrspirt concern. (Ukrainian) Archived on April 3, 2009.
- ↑ A note on the ifPortal.net website. (Ukrainian)
Links
- “Nova excise duty-free stamps” - note dated July 24, 2008 on the website ifPortal.net (in Ukrainian)
- Message (inaccessible link) to the Bogodukhovskaya tax inspectorate dated January 31, 2004 on the website of the State Tax Administration in the Kharkov region (in Ukrainian)
- Decree of the Cabinet of Ministers of Ukraine "On approval of the Regulation on the production, storage, sale of excise duty stamps and labeling of alcoholic beverages and tobacco products and the procedure for the sale or destruction of confiscated alcoholic beverages and tobacco products" dated October 24, 1996 No. 1284 (Ukrainian)
- Decree of the Cabinet of Ministers of Ukraine dated December 10, 1998 No. 1956 “On the introduction of excise duty stamps on imported alcoholic beverages with ethyl alcohol content from 1.2 to 8.5% by volume units and amendments and additions to some decisions of the Cabinet of Ministers of Ukraine regarding the implementation procedure alcoholic beverages and tobacco products " (Ukrainian)
- Decree of the Cabinet of Ministers of Ukraine of April 23, 2003 No. 567 “On the introduction of excise duty stamps of a new sample with holographic protective elements for marking alcoholic beverages and tobacco products” (in Ukrainian)
- Decree of the Cabinet of Ministers of Ukraine of April 15, 2005 No. 297 “On the introduction of excise duty stamps of a new sample for marking alcohol products” (in Ukrainian)
- Decree of the Cabinet of Ministers of Ukraine dated March 12, 2008 No. 179 “On the introduction of excise duty stamps of a new sample for alcoholic beverages and tobacco products” (in Ukrainian)