WTO notification · TBT
UkraineProposed measure, open for comments
Official title
Law of Ukraine of 13 October 2026 No. 5013 'On Amendments to the Tax Code of Ukraine and Certain Other Laws of Ukraine Regarding the Postponement of the Introduction of Electronic Traceability of the Circulation of Alcoholic Beverages, Tobacco Products and Liquids Used in Electronic Cigarettes'
Ukraine notified this proposed TBT measure to the WTO on 28 October 2026. Comments are open until 27 November 2026.
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Source: WTO ePing (opens in a new tab). Summaries by Expodite, which is independent of the WTO.
Published here:
Alcoholic beverages, tobacco products and liquids used in electronic cigarettes
Comments on a notification go from government to government. If this measure affects your exports, send your comments to your country's WTO TBT enquiry point before 27 November 2026, quoting the document symbol G/TBT/N/UKR/422 and how the measure affects your products. Your enquiry point forwards them to Ukraine.
Find your country's enquiry point on WTO ePing (opens in a new tab)The Law amends the Tax Code of Ukraine and certain other laws to postpone the introduction of the electronic traceability system of the circulation of alcoholic beverages, tobacco products and liquids used in electronic cigarettes. The Law postpones the introduction of the electronic excise stamp system from 1 November 2026 to 1 July 2027. It provides for the electronic traceability system to operate in test mode until 30 June 2027 and in full operation from 1 July 2027. The Law establishes transitional arrangements for the registration of economic operators in the electronic system, the circulation of products bearing paper excise stamps and the application of financial penalties during the transition period. It sets specific deadlines for the registration of economic operators, including 1 April 2027 for operators holding the relevant licences as of 1 January 2027. The Law also provides that alcoholic beverages, tobacco products and liquids used in electronic cigarettes manufactured in Ukraine or imported into Ukraine before 1 July 2027 and bearing paper excise stamps may remain in circulation until 31 December 2028, inclusive. Their circulation is governed by the legislation applicable before 1 July 2027 concerning products bearing paper excise stamps, without applying the requirements of the Tax Code of Ukraine and the relevant Law concerning the operation of the electronic system. Alcoholic beverages, tobacco products and liquids used in electronic cigarettes imported…
Expodite writes its summary from the official record. The notification and the documents it notifies are on the WTO's own websites.
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