The excise tax is payable by:
- Subjects of entrepreneurial activity;
- Non-residents either directly or through a rep. office;
- Any subject of entrepreneurial activity, which imports excisable goods into customs territory of Ukraine;
- Individuals, who transport excisable goods to or outside of customs territory of Ukraine; and
- Legal entities and individuals, which acquire excisable goods from a tax agent. Excise taxes are applied to a number of luxury goods, including alcohol, automobiles, jewelry, tires, and tobacco. Rates of excise duty are specific.
Each group of so called “excise goods” has different rate. It is calculated and paid only once at the initial realization of products or importation of excise goods into the territory of Ukraine.