Alcohol regulations in Ukraine

Licences needed

License for production of ethyl alcohol, spirit distillates, or alcoholic beverages

Authority

State Tax Service of Ukraine (STS)

Documents

Application via the Electronic Cabinet of the Taxpayer, statutory registry extract (EDRPOU), certificate of compliance of production facilities/metrological equipment, scheme of technological process, tax registration data (Form 20-OPP), HACCP compliance confirmation, proof of license fee payment

Fees

Statutory annual payment based on production type (e.g., UAH 780 per year for small fruit distillate distillers; standard industrial rates apply as defined in Law No. 3817-IX)

Time to obtain

Up to 30 calendar days from receipt of application

Who can import

Registered legal entities or sole proprietors registered in Ukraine and accredited with the State Customs Service

Licences or registrations

No separate one-off import permit exists; importers distributing spirits must hold an Alcoholic Beverages Wholesale Trade License from the State Tax Service

Authority

State Tax Service of Ukraine (STS) and State Customs Service

Documents

Application, EDRPOU extract, proof of warehouse ownership or lease registered in the Unified State Register of Places of Storage, RRO/PRRO cash register documentation (where applicable), proof of license fee payment

Fees

General wholesale alcohol license fee is approx. UAH 734,995 per year in 2026 (pegged to minimum wage statutory multiples; baseline under previous iterations was UAH 500,000)

Time to obtain

10 to 15 calendar days for wholesale license issuance

Required

no

Process

No separate pre-market product registration or label approval (no COLA equivalent) is required for spirits. Importers and producers are self-responsible for ensuring composition, food safety, and label compliance with Law No. 2639-VIII (consumer food information) and SSUFSCP market surveillance standards.

Authority

State Service of Ukraine on Food Safety and Consumer Protection (SSUFSCP / Держпродспоживслужба)

Documents and samples

Manufacturer Certificate of Analysis/Quality, phytosanitary/veterinary health certificates where applicable, Ukrainian label proofs (samples may be inspected during border risk analysis)

Fees

None for standard notification; fees apply only if voluntary conformity declaration/certification or border laboratory tests are conducted

Renewal

Not applicable

Time to obtain

Immediate upon customs clearance

Importer of record must be registered with customs. Spirits (HS 2208) require physical or electronic excise tax stamps affixed to consumer bottles prior to customs release or at designated customs warehouses. Commercial invoice, packing list, certificate of origin (e.g., EUR.1 for EU preferential tariffs), transport documents (CMR/bill of lading), and certificate of conformity/analysis are mandatory.

Under Customs Tariff Law No. 2697-IX: Preferential/MFN customs duty for most distilled spirits (whisky, rum, gin, vodka under HS 2208) is 0%; full rate is generally 3.50 EUR per litre of 100% pure alcohol.

Excise tax: UAH 133.31 per litre of 100% pure alcohol (Article 215.3.1 of the Tax Code of Ukraine). Standard VAT: 20% on the customs value plus duty. Local retail excise tax: 5% applied at the retail point of sale.

Licensed private shops, supermarkets, and catering establishments (bars, restaurants) holding retail licenses issued by STS. Sales hours and terms are regulated regionally by Military Administrations under martial law; retail sales are prohibited during curfew hours and in proximity to educational or healthcare establishments.

Restricted. Permitted only by licensed retail operators issuing compliant fiscal receipts (RRO/PRRO). Delivery must comply with strict age verification (courier must verify 18+ ID upon handover), and deliveries cannot be executed during local curfew or restricted sale hours.

Must be in the Ukrainian language (supplementary sticker or original print). Mandatory details include beverage legal name, brand, volume in ml/cl/L, alcohol strength (% vol), list of ingredients/allergens, lot number, date of manufacture/bottling, storage conditions, manufacturer/importer address, and the statutory health warning: 'Надмірне споживання алкоголю шкідливе для вашого здоров'я' occupying at least 15% of the back label. Must bear valid excise stamps.

Severely restricted under Article 22 of the Law of Ukraine 'On Advertising'. Alcohol advertising is prohibited on television and radio from 06:00 to 23:00, in general print media (allowed only in specialized press), and on outdoor advertising/billboards or public transport. All advertisements must contain a health warning occupying at least 15% of the advertising area. Sponsorship of cultural and sports events is permissible with brand names/logos under statutory restrictions.

Harmonized with EU Regulation (EU) 2019/787 standards: Vodka minimum 37.5% ABV; Whisky/Whiskey minimum 40.0% ABV; Rum minimum 37.5% ABV; Gin minimum 37.5% ABV; Brandy minimum 36.0% ABV; Neutral agricultural ethyl alcohol minimum 96.0% ABV.

Under the Law on the Legal Regime of Martial Law (No. 389-VIII) and CMU Resolution No. 1528 (December 2024), Regional Military Administrations (RMAs) enforce time bans (typically prohibiting sales from evening hours until morning, e.g., 21:00/22:00 to 10:00/11:00). Frontline or active combat zones (e.g., portions of Donetsk, Luhansk, Kherson, Zaporizhzhia, and Kharkiv oblasts) may impose full dry-area prohibitions, and sales to military personnel in uniform are banned across most regions.

• Adoption of framework Law No. 3817-IX on June 18, 2024, replacing historic Law No. 481/95-VR to overhaul production, licensing, and trade of excisable alcohol products.
• Transition to perpetual (indefinite) electronic licensing via the Unified State Register of Licensees effective 2025, eliminating previous 1-year and 5-year paper licenses.
• Establishment of Cabinet of Ministers Resolution No. 1528 in December 2024 regulating uniform procedures for local military administrations to enact hourly alcohol restrictions during martial law.
• Implementation and testing of the digital e-Excise (electronic excise stamp and product traceability) framework scheduled for late 2026, transitioning away from traditional paper stamps with legacy stock circulation permitted through May 2028.

Ukraine's zero percent MFN/preferential import tariff on key spirits and ongoing convergence with EU food safety standards offer clear, duty-free market access. Strong consumer appetite remains for premium imported spirits (whisky, gin, rum), although exporters must navigate decentralized martial-law retail hour restrictions and strict excise stamping requirements.

• State Tax Service of Ukraine (Державна податкова служба України - ДПС)
• State Customs Service of Ukraine (Державна митна служба України)
• State Service of Ukraine on Food Safety and Consumer Protection (Держпродспоживслужба)
• Ministry of Finance of Ukraine (Міністерство фінансів України)

1. Law of Ukraine No. 3817-IX: On State Regulation of Production and Turnover of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages
2. Tax Code of Ukraine: Article 215 (Excisable Goods and Excise Tax Rates)
3. Customs Tariff of Ukraine (Law No. 2697-IX - Group 22: Beverages, Spirits and Vinegar)
4. Law of Ukraine No. 270/96-VR: On Advertising (Article 22: Advertising of Alcoholic Beverages)
5. State Tax Service of Ukraine: Guidance on Licensing and Administration of Excisable Goods under Law 3817-IX