In case of importation of excisable goods (products) into the customs territory of Ukraine, the excise tax is paid by tax payers before or on the day of submission of the customs declaration. The norms are established by paragraphs 222.2.1 TCU.
In case of importation of marked excise goods into the customs territory of Ukraine, the excise tax is paid during the purchase of excise tax stamps with an additional payment (if necessary) on the day of submission of the customs declaration (clause 222.2.2 of the TCU).
Excise tax payers, when applying to the bodies that carry out state registration of vehicles, for registration or re-registration of a converted cargo vehicle into a passenger car, are obliged to present receipts or payment orders for the payment of tax with a bank note on the date of execution of the payment order (clause 222.2.4 TCU).