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Business calls for the swift adoption of Draft Law No. 9364 on combating the illegal trade in excise goods

18/ 08/ 2026
  The American Chamber of Commerce in Ukraine, the European Business Association and the Ukrainian Association of Tobacco Products Manufacturers “Ukrtyutyun” call on the Verkhovna Rada of Ukraine to consider and adopt at second reading as soon as possible Draft Law No. 9364 “On Amendments to the Code of Ukraine on Administrative Offences and the Criminal Code of Ukraine to Improve Liability for the Illegal Trade in Excise Goods”. The document is aimed at strengthening efforts to combat the illicit market for excise goods by improving administrative and criminal liability, addressing gaps in law enforcement and creating conditions for more effective work by law enforcement agencies. In particular, the draft law provides for a clearer distinction between administrative and criminal liability, stronger penalties for repeated offences, and clearer definitions of offences. This should contribute to more effective enforcement and help ensure the principle of inevitability of punishment. The proposed amendments are important for the business community, as they should help ensure fair competition and a level playing field for all market participants. According to Kantar Ukraine, the level of illicit tobacco trade stood at 19.8% as of April 2026, while annual losses to the state budget from unpaid taxes are estimated at UAH 33.3 billion. The associations support Draft Law No. 9364 as an important initiative to improve the effectiveness of efforts to combat the illegal trade in excise goods and call on the Verkhovna Rada of Ukraine to consider and adopt the document as soon as possible.

The American Chamber of Commerce in Ukraine, the European Business Association and the Ukrainian Association of Tobacco Products Manufacturers “Ukrtyutyun” call on the Verkhovna Rada of Ukraine to consider and adopt at second reading as soon as possible Draft Law No. 9364 “On Amendments to the Code of Ukraine on Administrative Offences and the Criminal Code of Ukraine to Improve Liability for the Illegal Trade in Excise Goods”.

The document is aimed at strengthening efforts to combat the illicit market for excise goods by improving administrative and criminal liability, addressing gaps in law enforcement and creating conditions for more effective work by law enforcement agencies. In particular, the draft law provides for a clearer distinction between administrative and criminal liability, stronger penalties for repeated offences, and clearer definitions of offences. This should contribute to more effective enforcement and help ensure the principle of inevitability of punishment.

The proposed amendments are important for the business community, as they should help ensure fair competition and a level playing field for all market participants. According to Kantar Ukraine, the level of illicit tobacco trade stood at 19.8% as of April 2026, while annual losses to the state budget from unpaid taxes are estimated at UAH 33.3 billion.

The associations support Draft Law No. 9364 as an important initiative to improve the effectiveness of efforts to combat the illegal trade in excise goods and call on the Verkhovna Rada of Ukraine to consider and adopt the document as soon as possible.

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