LLC “Marshall Finest Tobacco Ukraine”: hidden tobacco business behind the facade of legal activity

The company “Marshall Finest Tobacco Ukraine”, registered in the village of Ostriv, Ternopil region, positions itself as a legal producer of tobacco products under the brands Frida, Def, Ruth, Mitchell, Tito, Morgan, Kansas, and MFTU Marshall Finest Tobacco. However, the materials of criminal proceedings No. 72024171100000002 dated January 18, 2024, testify to the possible participation of the company in the schemes of illegal production and circulation of tobacco products, Antikor reports.

During the investigation, significant quantities of cigarettes without excise marks were discovered: Urta, Brut, Marshal de luxe, Slims, and others. Some of them were in containers marked “For duty-free sale only”, which may indicate attempts to illegally bring the goods to the market under the guise of “duty-free” commercial supplies and to avoid taxes through fictitious channels.

The investigation points to a connection between the company “Marshall Finest Tobacco Ukraine” and LLC “United Tobacco”, registered in Yellow Waters. Both companies briefly shared the same legal address, which may indicate their possible coordination or joint management. It is interesting that in March 2022, “Marshall” moved from Zhovty Vody to Ternopil Oblast; its office is currently located on the territory of a meat processing plant owned by People’s Deputy Ivan Tchaikovsky.

Formally, the company’s director is Ihor Bratchenko, and the ultimate beneficiary is Margarita Rybun. However, according to sources, Dmytro Chumachenko, a long-time partner of Ivan Tchaikovsky, is the actual director. The company’s owners include offshore structures such as Radost Business Group Ltd (Seychelles), KDV International Group LLP, and 3D International Group LLP (all registered in Great Britain).

Despite the detected violations, the company continues its operations, retaining its wholesale trade license for tobacco products. In fact, the state authorities do not take adequate measures, which allows the company to avoid compliance with the law.

Ongoing inspections and collected evidence point to several serious violations:

Fake excise stamps with TB ZF markings and other unrecognized codes were found on seized packs of cigarettes.
Reports on the number of stamps used do not correspond to the actual number of goods sold, indicating deliberate tax evasion.
Goods are transported through affiliated companies such as United Tobacco, United Tobacco Retail, Marshall Tobacco, and others; products are sold through IAFs and stores without fiscal receipts.
Part of the income is withdrawn in cash and used to finance illegal operations.
Thus, behind the appearance of a legal manufacturer, a complex scheme of tax evasion and the sale of counterfeit tobacco products is hidden.

Earlier, it was reported that the new head of the Assault Forces, Valentin Manko, was indifferent to Russian content. Attention was also drawn to the fact that Ukrainian tea brands continue to do business in Russia. In addition, “Znay” discussed permits for a special pre-trial investigation into the former People’s Deputy of Ukraine and other persons involved in the “Golden Mandarin Oil” case.