Liability for illegal circulation of excisable goods (alcohol, cigarettes) – the price of a lawyer’s assistance for violation of the rules of circulation

Excisable goods are products of domestic and foreign production, which are subject to excise tax. As of 2026, the circulation of such goods remains the object of enhanced control by the State Tax Service of Ukraine. Lawyers of “Prikhodko and Partners” note that the illegal circulation of excisable goods entails both administrative and criminal liability. In this article, we will take a closer look at which goods are classified as excisable, what sanctions are provided for by law, and how businesses can minimize risks.

Which goods are considered excisable?

According to Ukrainian legislation, in particular the provisions of the Tax Code of Ukraine, the following goods are classified as excisable:

• Ethyl alcohol and other distilled spirits;
• Alcoholic beverages;
• Beer (except naturally fermented kvass);
• Tobacco products, tobacco, and industrial tobacco substitutes;
• Petroleum products;
• Liquefied gas;
• Substances used as components of motor fuels;
• Alternative motor fuels;
• Passenger cars and their bodies;
• Trailers and semi-trailers;
• Motorcycles;
• Vehicles designed to transport 10 or more persons;
• Freight transport vehicles;
• Electric energy.

Which goods are not excisable?

There are certain categories of goods that are not subject to excise taxation under Ukrainian tax law. These include:

• Confectionery products containing alcohol;
• Non-alcoholic beer;
• Naturally fermented kvass;
• Petroleum products and crude oil that have not been processed;
• Natural gas in gaseous form;
• Tea, coffee, cocoa, and chocolate;
• Fuel oil (mazut);
• Lubricants.

What are the penalties for selling cigarettes, alcohol, fuel, medicines, or precursors without a license?

Liability for the illegal circulation of excisable goods is предусмотрена by both administrative and criminal legislation.

Is it possible to avoid confiscation of equipment and finished products?

Today, the issue of confiscation of equipment and finished products is sensitive for businesses, as seizure may lead to a complete shutdown and liability for responsible persons.

In practice, criminal law sanctions do provide for confiscation of products, raw materials, and equipment if illegal production or sale of excisable goods is proven.

However, in real cases, such confiscation is not automatic. Its application depends on the availability of proper evidence from the prosecution and the connection between the property and the alleged offense.

Key factors include:

1. Establishing the illegal origin of the goods and intent to sell.
2. Proving that seized equipment or goods are not instruments of the offense.
3. If the property belongs to third parties.
4. Violations of procedural rules during searches, seizures, or asset arrests.
5. Possibility of reclassification of the offense into an administrative violation.

Therefore, confiscation is not an automatic consequence—it depends on how well the prosecution substantiates its case and how effective the defense strategy is.

Cost of legal assistance in cases involving trade, storage, or transportation of excisable goods

In such cases, the cost of legal assistance cannot be fixed in advance and is always determined individually. In practice, it depends on:

• Stage of criminal proceedings
• Scope of evidence
• Number of procedural actions
• Overall level of risks for the client

Legal assistance provided by the lawyers of “Prikhodko and Partners” includes:

1. Initial client consultation
2. Review and analysis of case materials
3. Development of defense strategy and tactics
4. Participation in investigative actions (searches/interrogations)
5. Preparation of procedural documents
6. Support during pre-trial investigation and court proceedings

The final cost is always fixed in the legal services agreement and additional agreements, taking into account the specific circumstances of the case and the chosen defense strategy.

Timely involvement of a lawyer helps preserve your business and minimize risks. To get a consultation and learn the cost of legal support, fill out the form below.