According to article 14 of the Law of Ukraine from December, 19th, 1995 N 481/95-ยะ "On state regulation of manufacture and trade of ethyl, cognac and fruit spirits, alcoholic drinks and tobacco products" import, export and trade of ethyl, cognac and fruit spirits are carried out only by the state enterprises or the organizations which are specially authorized by the Cabinet of Ministers of Ukraine with obligatory presence of respective license. This norm does not extend on wholesale trade of ethyl spirit for medical and veterinary needs, which can be carried out by establishments of public health services and the enterprises of veterinary supply (irrespective of ownership) with obligatory presence of respective license. The Cabinet of Ministers of Ukraine conducts the register of the specified establishments of public health services and the enterprises of veterinary supply.
According to the Law of Ukraine "On state regulation of manufacture and trade of ethyl, cognac and fruit spirits, alcoholic drinks and tobacco products" there are the following types of spirits:
Rectified grape Spirit;
Rectified fruit Spirit;
Import, export or wholesale trade in Cognac Spirit are carried out under licenses of specialized Cognac producing enterprises which possess qualified experts and own capacities to manufacture Cognac Spirit and cognac. The list of the specified enterprises is affirmed by the Cabinet of Ministers of Ukraine.
The above-stated licences issued by the Ministry of Economy according to order of delivery of licences for the right of import, export of ethyl, Cognac and fruit spirit, alcoholic drinks and the tobacco products. Lists of the enterprises which have received the above-stated licences is sent by the Ministry of Economy to the State customs service which in turn submits this information to corresponding customs.
Import and export of ethyl spirit through customs border of Ukraine is carried out only through the check points defined by decisions of the Cabinet of Ministers of Ukraine from May, 6th, 1996 N 484 "On the statement of the List of transit directions of the excisable goods through territory of Ukraine and points on customs border through which import and export of these goods is allowed".
Export of ethyl spirit by air transport can be made only through the check points which approved by the decision of the Cabinet of Ministers of Ukraine from 06.11.97 N 1241, and only by the Ukrainian aviation enterprises which are certificated for transportation of dangerous cargo including spirit ethyl, and also have necessary permissions and corresponding air vessels.
According to item 2 of the decision of the Cabinet of Ministers of Ukraine from April, 29th, 1996 N 464 "On measures on strengthening of the control over import of the excisable goods and their transit" the State customs service of Ukraine enters obligatory laboratory check by customs laboratories of spirit which is imported on territory and is taken out from territory of Ukraine in tanks, flanks and other industrial containers at each crossing by this production of customs border. However, this norm does not extend on cases when ethyl spirit moves on territory of Ukraine accompanied by customs guards.
Export of ethyl spirit under barter (goods exchange) contracts is forbidden.
At import of ethyl spirit its placing in a regime of a customs warehouse is forbidden. This norm is established by the decision of the Cabinet of Ministers of Ukraine from August, 14th, 1996 N 954 "On streamlining activity of customs license warehouses".
At moving through customs border of Ukraine of ethyl spirit by motor transport the guarantee provided by CARNET TIR is not allowed, i.e. transportation of the specified goods by motor transport only on a guarantee provided by CARNET TIR is forbidden.
Therefore, at import of ethyl spirit for the purpose of import the following kinds of guarantees provided by item 3 of the decision of the Cabinet of Ministers of Ukraine from March, 29th, 2002 N 390 "On import on customs territory of Ukraine of separate kinds of the goods":
Monetary pledge which is preliminary brought into special accounts of customs bodies at a rate of the obligatory payments established for the taxation of the goods in case of their import for the purpose of free circulation in customs territory of Ukraine;
Protection and support of the goods by forces of customs bodies;
Financial guarantee of the independent financial intermediary.
At transit of ethyl spirit through territory of Ukraine the following kinds of guarantees can be applied:
Protection and cargo support;
At moving of ethyl spirit through customs border of Ukraine (import and transit) in border check points the single fee is paid according to the decision of the Cabinet of Ministers of Ukraine from October, 24th, 2002 N 1569 "On the Order of collection of single fee in border check points".
Documents for customs clearance of ethyl spirit
Declaring import and export of ethyl spirit is carried out in the accreditation place (the state registration) of subject of foreign trade activities. Declaring of ethyl spirit in transit through territory of Ukraine, is carried out in a check point at its import to Ukraine.
For customs clearance of ethyl spirit in import, export and transit regimes the following general documents are submitted:
1. The cargo customs declaration filled according to the declared customs regime;
2. transportation documents (a waybill, CMR, airwaybill, the consignment note, etc.) with marks of ecological and radiological control;
4. Carnet TIR.
Besides the general documents at customs clearance of ethyl spirit import, export and transit regimes thr following basic documents are submitted:
1. The preliminary cargo customs declaration stamped in a check point on border of Ukraine;
2. Payment documents about payment of custom charges, duties, and the VAT;
3. The licence;
4. The conformity certificate;
5. For the purpose of correct charge of the customs duties - results of laboratory research and the decision of department of tariffs and customs value about code of the goods;
6. The conclusion of sanitary-and-epidemiologic examination;
7. Packing list.