Cabinet of Ministers of Ukraine issued a rate of excise duty on tobacco products are indexed taking into account the consumer price index, which is 115%. As stated by the Cabinet on July 24, 2009 № 861-p, issued at the government portal, is made in accordance with the Law of Ukraine About rates of excise duty on tobacco products.

Thus, the specific rates of excise duty on tobacco products (which are calculated in the lump sum unit of goods sold), taking into account the consumer price index are as follows: on cigars, including cutting the ends of cigars, cigarillos and (thin cigars) with the contents of tobacco — 69 hrn. for 100 units (previously - 60 UAH. per 100 pcs.) cigarettes without filter, cigarette - 40.25 UAH. for 1 thousand. (previously - UAH 35. 1 per thousand.) cigarettes with filter - 69 UAH. for 1 thousand. (previously - 60 UAH. 1 per thousand.) tobacco and tobacco substitutes, other products of industrial production; tobacco homogenized or reconditioned tobacco extracts and essences - 28,75 hrn. for 1 kg (previously - UAH 25. for 1 kg), tobacco smoking, with or without substitutes in any proportion - 40.25 UAH. for 1 kg (previously - UAH 35. for 1 kg), chewing tobacco and snuff - 11.5 UAH. for 1 kg (previously - UAH 10. for 1 kg).

Thus, the minimum tax liability for payment of excise duty on tobacco, as determined by the consumer price index may not be less than 57,5 UAH. for 1 thousand. (previously - UAH 50. 1 per thousand) of cigarettes without filter, cigarette, and 115 grn. for 1 thousand. (previously - UAH 100. 1 per thousand.) cigarette with a filter.
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