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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 350-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 16, Art. 1838; No. 23, Art. 2936; No. 30, Art. 4239; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534) following changes:

1) in Article 164:

a) in Item 1:

state subitem 1 in the following edition:

"1) following goods:

exported in customs procedure of export;

placed under customs procedure of free customs zone;

the goods which are exported in customs procedure of re-export earlier placed under customs procedure of conversion on customs area and (or) goods (products of conversion, waste and (or) remaining balance) received (formed) as a result of conversion goods placed under customs procedure of conversion on customs area;

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