Tobacco raw materials, cigarette tissue and filters for industrial cigarette production
- Document symbol
- G/LIC/N/3/UKR/18
- Original language
- English
- Published on
- 19/09/2025
Outline of Systems
Q1. Give a brief description of each licensing system as a whole and, with respect to each, reply to the following questions as relevant, placing all of the material with respect to a given system in sequence together, and using cross references as appropriate when elements which have already been described are also present in another system.
The Law of Ukraine "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel" specifies requirements for the importation of certain products used in cigarette manufacturing, as well as for obtaining a licence for the production of tobacco products.
Purposes and Coverage of Licensing
Q2. Identify each licensing system maintained and state what products, appropriately grouped, are covered.
The system is intended to prevent illegal supply of counterfeit products used in cigarette manufacturing and to further protect public health.
Import of tobacco raw materials, cigarette tissue and filters intended for industrial cigarette production can only be carried out by holders of a valid licence for the production of tobacco products. Business entities that import cigarette tissue and filters do not have the right to further sell them within the customs territory of Ukraine.
Q3. The system applies to goods originating in and coming from which countries?
All countries.
Q4. Is the licensing intended to restrict the quantity or value of imports, and if not, what are its purposes? Have alternative methods of accomplishing the purposes been considered and if so which? Why have they not been adopted?
The system does not restrict the quantity or value of products imported for cigarette manufacturing.
Q5. Cite the law, regulation and/or administrative order under which the licensing is maintained. Is the licensing statutorily required? Does the legislation leave designation of products to be subjected to licensing to administrative discretion? Is it possible for the government (or the executive branch) to abolish the system without legislative approval?
The corresponding legislation includes:
- Law of Ukraine No. 3817-IX "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes, and Fuel" of 18 June 2024, available at https://zakon.rada.gov.ua/laws/show/3817-20#Text ;
- Resolution of the Cabinet of Ministers of Ukraine No. 374 "Some Issues Concerning the Maintenance of Unified Registers of Licence Holders for the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, and Liquids Used in Electronic Cigarettes, as well as Licence Holders and Locations for the Circulation of Fuel" of 04 April 2025, available at https://zakon.rada.gov.ua/laws/show/374-2025-%D0%BF#Text;
- Order of the Ministry of Agrarian Policy and Food of Ukraine No 13 “On approval of the Requirements for the full technological cycle of tobacco products production”of 04 January 2023, available at https://zakon.rada.gov.ua/laws/show/z0286-23#Text.
This system cannot be abolished without legislative approval.
Procedures
Q6. For products under restriction as to the quantity or value of imports (whether applicable globally or to a limited number of countries or whether established bilaterally or unilaterally):
Q6.I. Is information published, and where, concerning allocation of quotas and formalities of filing applications for licences? If not, how is it brought to the attention of possible importers? Of governments and export promotion bodies of exporting countries and their trade representatives? Is the overall amount published? The amount allocated to goods from each country? The maximum amount allocated to each importer? How to request any exceptions or derogations from the licensing requirement?
Q6.II. How is the size of the quotas determined: on a yearly, six-monthly or quarterly basis? Are there cases where the size of quota is determined on a yearly basis but licences are issued for imports on a six-monthly or quarterly basis? In the latter case, is it necessary for importers to apply for fresh licence on a six-monthly or quarterly basis?
Q6.III. Are licences allotted for certain goods partly or only to domestic producers of like goods? What steps are taken to ensure that licences allocated are actually used for imports? Are unused allocations added to quotas for a succeeding period? Are the names of importers to whom licences have been allocated made known to governments and export promotion bodies of exporting countries upon request? If not, for what reason? (Indicate products to which replies relate.)
Q6.IV. From the time of announcing the opening of quotas, as indicated in I above, what is the period of time allowed for the submission of applications for licences?
Q6.V. What are the minimum and maximum lengths of time for processing applications?
Q6.VI. How much time remains, at a minimum, between the granting of licences and the date of opening of the period of importation?
Q6.VII. Is consideration of licence applications effected by a single administrative organ? Or must the application be passed on to other organs for visa, note or approval? If so, which? Does the importer have to approach more than one administrative organ?
Q6.VIII. If the demand for licences cannot be fully satisfied, on what basis is the allocation to applicants made? First come, first served? Past performance? Is there a maximum amount to be allocated per applicant and, if so, on what basis is it determined? What provision is made for new importers? Are applications examined simultaneously or on receipt?
Q6.IX. In the case of bilateral quotas or export restraint arrangements where export permits are issued by exporting countries, are import licences also required? If so, are licences issued automatically?
Q6.X. In cases where imports are allowed on the basis of export permits only, how is the importing country informed of the effect given by the exporting countries to the understanding between the two countries?
Q6.XI. Are there products for which licences are issued on condition that goods should be exported and not sold in the domestic market?
Q7. Where there is no quantitative limit on importation of a product or on imports from a particular country:
Q7.a. How far in advance of importation must application for a licence be made? Can licences be obtained within a shorter time-limit or for goods arriving at the port without a licence (for example, owing to inadvertency)?
The application for a licence for the production of tobacco products shall be processed within 20 working days from the date of receipt.
Q7.b. Can a licence be granted immediately on request?
A licenсe may be issued in a shorter time frame and depends only on technical capacity of the relevant authority.
Q7.c. Are there any limitations as to the period of the year during which application for licence and/or importation may be made? If so, explain.
An application can be submitted at any period of the year.
Q7.d. Is consideration of licence applications effected by a single administrative organ? Or must the application be passed on to other organs for visa, note or approval? If so, which? Does the importer have to approach more than one administrative organ?
The consideration of the applications for a licence is carried out by the State Tax Service of Ukraine.
Q8. Under what circumstances may an application for a licence be refused other than failure to meet the ordinary criteria? Are the reasons for any refusal given to the applicant? Have applicants a right of appeal in the event of refusal to issue a licence and, if so, to what bodies and under what procedures?
Grounds for refusal include the following:
1. Absence of information about the applicant in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (except for foreign business entities operating through their registered permanent representative offices, and individuals maintaining records of activity outcomes under joint activity agreements without without establishing a legal entity), or the presence of information regarding the applicant’s termination of state registration.
2. Failure of the business entity to undergo mandatory registration or to be properly registered with the relevant tax authorities, or failure to notify the tax authorities of the taxation objects and related facilities through which the licensed activity will be carried out, as required by paragraph 63.3 of Article 63 of the Tax Code of Ukraine.
3. Absence of information confirming the state registration (legalization, accreditation, or other official recognition of establishment) of a permanent representative office of a foreign business entity and/or its registration with the relevant supervisory authority.
4. Submission of an application for a licence for the production of tobacco products not in the prescribed form or in violation of the established procedure for its submission.
5. Failure to submit or submission of incomplete copies of the required documents along with the application for a licence for the production of tobacco products.
6. Signing the application for a licence for the production of tobacco products by a person without proper authorization.
7. Presence of information indicating that the applicant is controlled, within the meaning of Article 1 of the Law of Ukraine “On Protection of Economic Competition,” by residents of a state engaged in armed aggression against Ukraine, as defined in Article 1 of the Law of Ukraine "On Defense of Ukraine”.
8. Availability of information within the State Tax Service of Ukraine regarding a final court decision prohibiting the applicant from conducting a licensed activity for the production of tobacco products, a decision of the National Security and Defense Council of Ukraine, enacted by the Presidential Decree, imposing sanction on the business entity in accordance with paragraph 6 of part one of Article 4 of the Law of Ukraine "On Sanctions".
9. Submission of a licence application in violation of the deadlines set out in part nine of Article 46 of the Law of Ukraine No. 3817-IX of 18 June 2024. If a licence for the production of tobacco products is terminated, a new application may be submitted only after the violations that led to the termination have been addressed, and no earlier than six months from the date the State Tax Service issued the termination decision, except where termination was based on the grounds specified in items 1, 7, 35 and 36 of part two of Article 46 of the aforementioned Law.
10. Inconsistency between the information provided in the license application—such as the budget income classification code, payment amount, the payment instruction number and date confirming the annual or quarterly fee—and the actual records held by the licensing authority.
11. Failure to install a 24-hour video monitoring system in cases as required by the Law of Ukraine the Law of Ukraine No. 3817-IX of 18 June 2024.
12. Presence of information indicating that, as of the date of submitting the licence application, the applicant has not completed electronic identification online through the electronic cabinet in accordance with the Law of Ukraine "On Electronic Identification and Electronic Trust Services", or does not conduct correspondence with the supervisory authority via the electronic cabinet, or the supervisory authority has received an application from the applicant refusing to receive documents through the electronic cabinet.
The decision to refuse the issuance of a licence shall be provided electronically, specifying the grounds for refusal.
A decision to refuse issuance of a licence may be appealed to the district administrative court in accordance with the provisions of the Code of Administrative Proceedings of Ukraine.
Eligibility of Importers to Apply for Licence
Q9. Are all persons, firms and institutions eligible to apply for licences: (If not, is there a system of registration of persons or firms permitted to engage in importation? What persons or firms are eligible? Is there a registration fee? Is there a published list of authorized importers?) a) under restrictive licensing systems? b) under non-restrictive systems?
Business entities, including foreign business entities operating through their registered permanent representative offices, and individuals maintaining records of activity outcomes under joint activity agreements without establishing a legal entity, are eligible to apply for a licence if, at the date of application, they own or otherwise legally possess and/or use the real estate, premises, and equipment to ensure the full technological cycle of tobacco production, including the production of tobacco mixtures, provided that such real estate, premises and equipment are used exclusively by a single business entity.
By submitting an application for a licence to produce tobacco products, the business entity confirms that, as of the application date, it possesses the necessary material and technical resources to ensure the full production cycle of the goods specified in the application.
The business entity must be registered or recorded with the tax authorities and must have submitted information on the taxation objects and related facilities through which the licensed activity will be carried out, in accordance with paragraph 63.3 of Article 63 of the Tax Code of Ukraine. Obtaining the licence also requires the applicant to complete electronic identification online though the electronic cabinet, in accordance with the Law of Ukraine “On Electronic Identification and Electronic Trust Services,” and to correspond with the supervisory authority through the electronic cabinet, based on an application submitted and accepted by the authority for receiving documents electronically.
Documentational and Other Requirements for Application for Licence
Q10. What information is required in applications? Submit a sample form. What documents is the importer required to supply with the application?
The application form for a licence for the production of tobacco products is specified in Annex to the Procedure for Completing Applications for Licences for the Production of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes, Cultivation of Tobacco, and Fermentation of Tobacco Raw Materials, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 374 "Some Issues Concerning the Maintenance of Unified Registers of Licence Holders for the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, and Liquids Used in Electronic Cigarettes, as well as Licence Holders and Locations for the Circulation of Fuel" of 04 April 2025, available at https://zakon.rada.gov.ua/laws/show/374-2025-%D0%BF#Text.
Application form for a licence
The application may be submitted in paper or electronic form, either by mail, through the information and communication system “Electronic Cabinet” (available at cabinet.tax.gov.ua), or directly to the State Tax Service of Ukraine.
The application shall be accompanied by:
a copy of the document certifying ownership or the right to use the real estate (or part thereof) and/or premises (or part thereof) used for the production of tobacco products;
a list of technological equipment owned by the business entity, or copies of documents confirming the right of the business entity to use the technological equipment that ensures the full technological production cycle of tobacco products;
a copy of the contract with a laboratory (if the business entity does not have its own laboratory);
a production certificate.
If the production of tobacco products is conducted within a single (integrated) property complex located at multiple addresses, the application for a licence to produce tobacco products shall specify all addresses where the complex is situated.
Copies of documents submitted in paper form together with the application shall be signed by the applicant and sealed (if available).
Q11. What documents are required upon actual importation?
At the time of importation, a valid licence for the production of tobacco products is required, together with all other necessary customs documents.
Q12. Is there any licensing fee or administrative charge? If so, what is the amount of the fee or charge?
The issuance of the licence is subject to a fee.The fee is paid annually. The annual licence fee (for each location where the licensed activity is conducted) is 0.15 of the minimum wage established by law as of January 1 of the reporting (tax) year in which the payment is made.
Q13. Is there any deposit or advance payment requirement associated with the issue of licences? If so, state the amount or rate, whether it is refundable, the period of retention and the purpose of the requirement.
No.
Conditions of Licensing
Q14. What is the period of validity of a licence? Can the validity of a licence be extended? How?
A licence is issued for an unlimited period.
Q15. Is there any penalty for the non-utilization of a licence or a portion of a licence?
No.
Q16. Are licences transferable between importers? If so, are any limitations or conditions attached to such transfer?
No.
Q17. Are any other conditions attached to the issue of a licence? a) for products subject to quantitative restriction? b) for products not subject to quantitative restriction?
The applicant acquires the right to produce tobacco products from the date the licensing authority records the issued licence in the Unified Register of Licence Holders for the Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, and Liquids Used in Electronic Cigarettes.
Other Procedural Requirements
Q18. Are there any other administrative procedures, apart from import licensing and similar administrative procedures, required prior to importation?
The production of tobacco products shall be carried out by business entities only if a full technological production cycle is in place. This requirement applies exclusively to the production of cigarettes.
Enterprises engaged in the production of tobacco products, as well as storage facilities for tobacco raw materials and tobacco products located outside the production sites, must have a continuously operating 24-hour video monitoring system installed.
The production of tobacco products is permitted only if the storage locations for such goods are included in the Unified Register of Storage Locations, in accordance with the requirements of Article 21 of the Law of Ukraine No. 3817-IX of 18 June 2024.
Control checkpoints must be established at enterprises that carry out the production of tobacco products.
Business entities that produce tobacco products are required to undergo mandatory certification verifying compliance with the full technological production cycle. Licences are granted only after this certification has been completed.