New Labeling Procedure for Alcoholic Beverages and Tobacco Products

January 1, 2026 the new Procedure for Labeling Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes takes effect, approved by the Resolution of the Cabinet of Ministers of Ukraine dated July 16, 2025, No. 890.

This document establishes a labeling mechanism in accordance with the updated provisions of the Tax Code of Ukraine and relevant legislation regulating the circulation of alcohol, tobacco, and fuel. According to the Procedure, all alcoholic beverages, tobacco products, and liquids for electronic cigarettes are subject to labeling, except for categories specified in paragraph 226.10 of Article 226 of the Tax Code.

The main features of the new labeling:

• The labeling process will be carried out by applying a graphic element of the electronic excise tax stamp, consisting of a DataMatrix code and twelve characters of a unique identifier;
• The electronic stamp is applied to each individual unit of goods, including every pack of tobacco products, bottle of alcoholic beverage, or container with liquid for electronic cigarettes;
• Economic operators ensure labeling during production within the customs territory of Ukraine or prior to the importation of goods from abroad;
• Technical requirements stipulate that stamps must be applied in a manner that prevents their replacement or reuse, and the stamp must not obscure mandatory information required by Law;
• Manufacturers and importers are required to use scanning equipment compatible with the established requirements for DataMatrix code symbols and print quality.

Tobacco products manufactured in EU countries and labeled according to European standards must ensure mandatory identification in the Electronic System for the Circulation of Alcoholic Beverages, Tobacco Products, and Liquids for Electronic Cigarettes.

We will closely monitor further developments in this area and will report on them in future Legal News.