The item was purchased during a May (2023) humanitarian delegation in Novoyavorsk at a Ukrainian souvenir store. The motif refers to a "viral" sentence uttered on February 24, 2022 by a Ukrainian border guard in response to a Russian warship's offer of surrender. The incident took place during the attack on Snake Island during the Russian invasion of Ukraine.
Useful links:
https://pl.wikipedia.org/wiki/Russkij_wojennyj_korabl,_idi_nachuj