The National Fiscal Service explains

On September 4, 2014, the fundamental provisions of the Law of Ukraine No. 1638-VII On Amendments to the Ukraine’s Tax Code and Some Enactments as regards enhancing of monitoring of excisable goods and clarification of particular tax norms came into force.

A few changes were entered to the Law of Ukraine dd. December 19, 1995, No.481/98-ВР on government regulation of production and trade in ethanol, cognac and fruit alcohol, alcoholic beverages and tobacco products. In particular, the responsibility for breach of legislation covering  manufacturing and trade in alcohol, alcoholic beverages and tobacco products was raised through increasing minimum penalties from two to ten times. Thus, minimum penalty is as follows:

- for production of alcohol, alcoholic beverages and tobacco products without a license has been raised from 8500 to 85000 hryvnias;

- for production of alcohol beverages produced of alcohol that is prohibited, - from 8500 to 15000 hryvnias;

- for wholesale (including import and export) and retail trade in alcohol, alcoholic beverages and tobacco products without licenses  - from 1700 to 17000 hryvnias;

- for retail trade in alcoholic beverages through the electronic cash register (book of settlements transactions), not stated in the license, – from 1000 to 10000 hryvnias;

- for retail trade in tobacco products at prices higher than maximum retail prices of tobacco products set by manufacturers or importers of such tobacco products, - from 1000 to 10000 hryvnias;

- for wholesale or retail trade in cognac, alcoholic beverages, vodka, alcohol distillery products and wine at prices lower than the minimum wholesale release prices or retail prices of such drinks, - from 5000 to 10000 hryvnias;

- for production, storage, transportation, sale of fake alcohol or tobacco products; alcoholic beverages or tobacco products without excise duty stamps of a standard pattern  or labelled with fake excise duty stamps – from 8500 to 17000 hryvnias