МИТНО-ТАРИФНІ ІНСТРУМЕНТИ РЕГУЛЮВАННЯ ДІЯЛЬНОСТІ ІМПОРТЕРІВ ТЮТЮНОВИХ ВИРОБІВ ТА ЗАМІННИКІВ ТЮТЮНУ

Abstract

The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported goods, especially during the war, when it becomes more and more difficult for the Ukrainian people to earn the money, forms a black market for illegal goods, because the consumer is ready to buy goods at a cheaper price, without an excise stamp. All goods without excise stamp imported by a representative of the black market illegally to obtain a competitive advantage because of reducing payment of excise tax and VAT. This hinders the de-velopment of importers who import and clear products legally, making them uncompetitive on the domestic market. End consumers in 2023 are increasingly starting to buy illegal products. The amount of duties to be paid by a legal importer has an extraordinary influence on this. Without a change in the issue of regu-lating this market with the help of customs tariff instruments, it will be increasingly difficult for legal im-porters to maintain their positions and they will reorient themselves to other goods, giving their share of the market to those who prefer to work illegally, minimizing their costs and increasing their competitive position by not paying taxes. Thus, without reducing the tax burden on importers of tobacco products and tobacco substitutes, the state makes a conscious choice to develop the shadow market