Ukraine

Market status

Licensed — wholesale trade in alcoholic beverages requires the appropriate licence under Law 3817-IX, subject to its producer exceptions. A separate cider-and-perry licence covers only those drinks without added alcohol. Private import and distribution are permitted within the licensed framework. Detailed wartime territorial restrictions: Not yet sourced.

Sources

• https://zakon.rada.gov.ua/laws/show/3817-IX
• https://zakon.rada.gov.ua/laws/show/3817-20/ed20251001

Who can trade

Import: For resale imports other than cider and perry without added alcohol, the tax authority identifies a wholesale or retail alcohol licence, or the relevant production licence for producers/bottlers. Special provisions apply to food manufacturers using alcohol.

Wholesale and distribution: Hold the wholesale licence covering the product. A cider-and-perry-only licence does not authorise other alcohol. Keep customs declarations for imports and primary transaction documents for acquired stock. The complete warehouse-register procedure and producer exceptions: Not yet sourced.

Business-to-business (B2B) online sale: Specific wholesale-platform and brokerage conditions: Not yet sourced. Official guidance permits regulated consumer internet sales with licensing and age checks and requires relevant website addresses to be entered in the tax authority’s register. That consumer route does not establish wholesale entitlement. Detailed current electronic age-verification provisions and their commencement dates: Not yet sourced.

Sources

• https://if.tax.gov.ua/media-ark/news-ark/950115.html
• https://zakon.rada.gov.ua/laws/show/3817-20/ed20251001
• https://tr.tax.gov.ua/media-ark/news-ark/1030321.html

Customs and duty

Classification: Heading 2203 covers malt beer, 2204 grape wine, 2206 cider and other fermented beverages, and 2208 spirits. Ukrainian customs declarations and food-control documentation apply to imports. Exact import duties by full tariff line, origin preference and import value added tax treatment: Not yet sourced.

Excise: The Tax Code separately identifies beer, still wine meeting fermentation and strength conditions, sparkling wine, intermediate products, cider/perry without added alcohol, and spirits. Beer and spirits use litres of pure alcohol. The listed qualifying wine and cider categories use litres of product. Tax classification depends on strength, carbonation and whether alcohol was added. Excise marking is a separate compliance obligation. The government has announced that mandatory electronic excise-system launch is postponed to 1 July 2027. Exact marking exemptions and transition steps for each package: Not yet sourced.

Territorial treatment: Occupied-territory movements, sanctions, closed border routes and wartime customs exceptions: Not yet sourced.

Sources

• https://customs.gov.ua/documents/pro-zatverdzhennia-pereliku-dokumentiv-ta-abo-vidomostei-iaki-neobkhidno-podati-derzhavnii-sluzhbi-ukrayini-z-pitan-bezpeki-kharchovikh-produktiv-ta-zakhistu-spozhivachiv-dlia-zdiisnennia-vidpovidnogo-zakhodu-561
• https://tax.gov.ua/nk/rozdil-vi--aktsizniy-podatok-/
• https://www.kmu.gov.ua/news/mintsyfry-prezydent-pidtrymav-perenesennia-zapusku-eaktsyzu

Labelling

Mandatory food information must be in Ukrainian. Alcohol labels identify the beverage and alcohol strength, with the applicable sugar-content particulars under national alcohol legislation. Food allergens, including relevant gluten cereals and sulphites above the statutory threshold, must be disclosed and emphasised in the ingredient list; where no list is supplied, the required contains statement applies.

The new national Law on Grapes, Wine and Viticulture Products took effect on 1 January 2026 and updates wine classification, origin protection and labelling. The complete current wine particulars, ingredient/nutrition exceptions, origin presentation, operator and lot requirements, and mandatory health-warning wording: Not yet sourced. European Union rules must not be substituted for the Ukrainian implementing provisions.

Sources

• https://data.rada.gov.ua/ogd/zak/perv/text/d481085.htm
• https://zakon.rada.gov.ua/laws/show/2704-19
• https://zir.tax.gov.ua/main/bz/view/?id=42948&src=ques
• https://dpss.gov.ua/news/bezpechnist-kharchovykh-produktiv-kharchovi-alerheny-chytaite-markuvannia-uvazhno
• https://dndpss.gov.ua/new-191225-5/

Age and sale limits

Sale of beer other than non-alcoholic beer, alcohol and low-alcohol beverages to people under 18 is prohibited. Sellers and delivery personnel must request an age document when in doubt. The documented internet-sale route remains subject to those restrictions. Municipal sale-hour restrictions, military-administration bans, curfews, local delivery limits and their precise effect on wholesale movements: Not yet sourced.

Sources

• https://zak.tax.gov.ua/media-ark/news-ark/829416.html
• https://tr.tax.gov.ua/media-ark/news-ark/1030321.html

Protected names

The national geographical-indication register includes Ukrainian wines such as Pry Dunaiska Bessarabia (Придунайська Бессарабія), Yalpuh (Ялпуг) and Zakarpattia/Zakarpatske Vyno (Закарпаття/Закарпатське вино). It also lists protected foreign wine names, including Valpolicella and Amarone della Valpolicella. Use is tied to the registered geographical designation and product. The complete treaty list and name-specific transition or enforcement conditions: Not yet sourced. Examples are not exhaustive.

Sources

• https://nipo.gov.ua/reiestr-heohrafichnykh-zaznachen/

GTIN authority

GS1 Ukraine is the national GS1 member organisation for obtaining Global Trade Item Numbers (GTINs) and the associated GS1 identification capacity.

Sources

• https://gs1.eu/gs1-in-europe-member-organisations/

Not yet sourced

Not yet sourced: Wholesale online/brokerage conditions; complete warehouse register and producer exceptions; current electronic age-verification implementation; exact import duties/preferences and value added tax; excise-mark exemptions and transition detail; occupied-territory, sanctions and wartime movement rules; complete current wine/other alcohol label particulars and warnings; local/military sale hours and channels; complete protected-name transitions.