of August 24, 2017 No. 1358
About rates of excises on the excise goods imported into the Russian Federation and accounting of their payment in the income of the federal budget
According to article 193 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2005, No. 30 (h 1), Art. 3118; 2010, No. 48, Art. 6247; 2011, No. 49 (h 1), Art. 7016; 2013, No. 40 (h 3), Art. 5039; 2014, No. 48, Art. 6647; 2015, No. 48 (h 1), Art. 6689; 2016, No. 49, the Art. 6844), the order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n "About approval of Instructions about procedure for application of budget classification of the Russian Federation" (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of August 2, 2013 No. 01/69992-YuL) with the changes made by orders of the Ministry of Finance of the Russian Federation of December 16, 2013 No. 121n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of February 5, 2014 No. 01/8616-YuL), of February 20, 2014 No. 11n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of March 27, 2014 No. 01/26058-EB), of May 14, 2014 No. 34n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of June 6, 2014 No. 01/49827-YuL), of May 26, 2014 No. 38n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of June 17, 2014 No. 01/52726-YuL), of June 11, 2014 No. 47n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of July 7, 2014 No. 01/59405-YuL), of July 30, 2014 No. 67n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of August 18, 2014 No. 01/73695-AC), of August 29, 2014 No. 88n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of September 15, 2014 No. 82907-YuL), of September 26, 2014 No. 109n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of October 15, 2014 No. 01/93196-YuL), of November 21, 2014 No. 134n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of December 5, 2014 No. 01/112455-YuL), of December 16, 2014 No. 150n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of December 29, 2014 No. 01/123069-YuL), of December 29, 2014 No. 176n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of January 21, 2015 No. 01/4413-YuL), of March 12, 2015 No. 36n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of April 1, 2015 No. 01/36232-YuL), of April 17, 2015 No. 66n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of May 6, 2015 No. 01/51909-YuL), of June 2, 2015 No. 86n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of June 11, 2015 No. 01/66975-YuL), of June 8, 2015 No. 90n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of July 1, 2015 No. 01/75631-YuL), of July 21, 2015 No. 114n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of August 14, 2015 No. 01/95503-DA), of October 5, 2015 No. 156n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of October 22, 2015 No. 01/121825-YuL), of December 1, 2015 No. 190n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of December 29, 2015 No. 01/155154-YuL), of December 25, 2015 No. 215n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of February 8, 2016 No. 01/12171-YuL), of February 16, 2016 No. 9n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of March 21, 2016 No. 01/30625-YuL), of April 1, 2016 No. 38n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of May 10, 2016 No. 01/51689-MT), of June 20, 2016 No. 89n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of July 15, 2016 No. 01/80799-YuL), of June 20, 2016 No. 90n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of July 21, 2016 No. 01/83580-YuL), of October 12, 2016 No. 180n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of November 2, 2016 No. 01/125762-YuL), of December 7, 2016 No. 230n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of January 9, 2017 No. 01/350-MG), of December 29, 2016 No. 246n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of January 26, 2017 No. 01/8953-YuL), of February 13, 2017 No. 23n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of March 10, 2017 No. 01/28390-MG), of March 1, 2017 No. 27n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of March 27, 2017 No. 01/35493-MG), of June 6, 2017 No. 84n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of June 29, 2017 No. 01/77450-YuL), of June 16, 2017 No. 95n (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration, the letter of the Ministry of Justice of the Russian Federation of July 13, 2017 No. 01/83159-YuL), the order of FCS of Russia of March 31, 2017 "About approval of the List of compliance of the qualifier of types of tax, charges and other payments which collection is assigned to customs authorities to codes of budget classification" I order to No. 480:
1. To customs authorities of the Russian Federation to apply the stipulated in Clause 193 Tax Code of the Russian Federation of rate of excises on the excise goods imported into the Russian Federation according to appendix to this order, being guided by description of goods and code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.
2. To provide to chiefs of customs authorities accounting of the excises paid to the income of the federal budget according to codes of payment type and codes of budget classification of the Russian Federation according to appendix to this order.
3. To provide to customs authority (D. V. Tereshchenko) central information technically entering of necessary changes into databases of normative reference information of the Single automated information system of customs authorities.
1) the order of FCS of Russia of July 1, 2016 No. 1311 "About rates of excises on the excise goods imported into the Russian Federation and accounting of their payment in the income of the federal budget";
2) the order of FCS of Russia of May 5, 2017 No. 736 "About modification of appendix to the order of FCS of Russia of July 1, 2016 No. 1311".
5. Recognize invalid:
1) the letter of FCS of Russia of December 30, 2016 No. 01-11/68307 "About collection and accounting of the excises paid to the income of the federal budget";
2) the letter of FCS of Russia of May 5, 2017 No. 01-11/23553 "About modification of the letter of FCS of Russia".
6. To impose control of execution of this order on the deputy manager of FCS of Russia T. I. Maximov.
The acting head - the colonel general of Customs Service
T. N. Golendeeva
Appendix
to the Order of the Federal Customs Service of the Russian Federation of August 24, 2017 No. 1358
|
Code of the CN FEA EEU |
Description of goods |
The tax rate (as a percentage and (or) in rubles for unit of measure) |
Payment type code |
Code of budget classification of the Russian Federation | ||
|
from January 1 to December 31, 2017 inclusive |
from January 1 to December 31, 2018 inclusive |
from January 1 to December 31, 2019 inclusive | ||||
|
The ethyl alcohol made from food or non-food raw materials including the denatured ethyl alcohol, crude alcohol, distillates wine, grape, fruit, cognac, kalvadosny, viskovy, imported into the Russian Federation, not being goods of the Eurasian Economic Union |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
107 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
2207 10 000 0 2207 20 000 0 |
the ethyl alcohol made from food raw materials, not denatured and denatured crude alcohol |
|
|
|
4010 4011, 4012, 4013 |
153 1 04 02011 01 1000 110 <16> 153 1 04 02011 01 2000 110 <17> |
|
2207 10 000 0 2207 20 000 0 |
the ethyl alcohol made from non-food raw materials not denatured and denatured, crude alcohol |
|
|
|
4150 4151, 4152, 4153 |
153 1 04 02013 01 1000 110 <16> 153 1 04 02013 01 2000 110 <17> |
|
2208 20 400 0 2208 20 890 0 |
distillates wine, grape, cognac |
|
|
|
4140 4141, 4142, 4143 |
153 1 04 02012 01 1000 110 <16> 153 1 04 02012 01 2000 110 <17> |
|
2208 30 |
distillate viskovy |
|
|
|
4140 4141, 4142, 4143 |
153 1 04 02012 01 1000 110 <16> 153 1 04 02012 01 2000 110 <17> |
|
2208 90 |
distillates fruit, kalvadosny |
|
|
|
4140 4141, 4142, 4143 |
153 1 04 02012 01 1000 110 <16> 153 1 04 02012 01 2000 110 <17> |
|
2208 90 910 0 2208 90 990 0 |
the ethyl alcohol which is not denatured, made from food raw materials |
|
|
|
4010 4011, 4012, 4013 |
153 1 04 02011 01 1000 110 <16> 153 1 04 02011 01 2000 110 <17> |
|
2208 90 910 0 2208 90 990 0 |
the ethyl alcohol which is not denatured, made from non-food raw materials |
|
|
|
4150 4151, 4152, 4153 |
153 1 04 02013 01 1000 110 <16> 153 1 04 02013 01 2000 110 <17> |
|
Alcohol-containing perfumery and cosmetic products in metal aerosol package |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
3303 00 3304 99 000 0 3305 30 000 0 3305 90 000 3306 10 000 0 3306 90 000 0 3307 10 000 0 3307 20 000 0 3307 49 000 0 3307 90 000 |
alcohol-containing perfumery and cosmetic products in metal aerosol package with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
Alcohol-containing products of household chemicals in metal aerosol package |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
0 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
3208 3209 3402 20 3403 3405 10 000 0 3405 20 000 0 3405 30 000 0 3405 90 3808 52 000 0 3808 59 000 1 3808 59 000 2 3808 59 000 3 3808 59 000 4 3808 59 000 6 3808 59 000 7 3808 59 000 9 3808 61 000 1 3808 61 000 2 3808 61 000 3 3808 62 000 1 3808 62 000 2 3808 62 000 3 3808 69 000 1 3808 69 000 2 3808 69 000 3 3808 91 3808 92 3808 94 3809 |
alcohol-containing products of household chemicals in metal aerosol package with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
Alcohol-containing products: solutions, emulsions, suspensions and other types of products in the liquid state (except for alcohol-containing perfumery and cosmetic products in metal aerosol package and alcohol-containing products of household chemicals in metal aerosol package) with volume fraction of ethyl alcohol more than 9 percent |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
1302 14 000 0 1302 19 2008 20 110 0 2008 20 190 0 2008 20 310 0 2008 20 390 0 2008 30 110 0 2008 30 190 0 2008 30 310 0 2008 30 390 0 2008 40 110 0 2008 40 190 0 2008 40 210 0 2008 40 290 0 2008 40 310 0 2008 40 390 0 2008 50 110 0 2008 50 190 0 2008 50 310 0 2008 50 390 0 2008 50 510 0 2008 50 590 0 2008 60 110 0 2008 60 190 0 2008 60 310 0 2008 60 390 0 2008 70 110 0 2008 70 190 0 2008 70 310 0 2008 70 390 0 2008 70 510 0 2008 70 590 0 2008 80 110 0 2008 80 190 0 2008 80 310 0 2008 80 390 0 2008 93 110 0 2008 93 190 0 2008 93 210 0 2008 93 290 0 2008 97 120 0 2008 97 140 0 2008 97 160 0 2008 97 180 0 2008 97 320 0 2008 97 340 0 2008 97 360 0 2008 97 380 0 2008 99 110 0 2008 99 190 0 2008 99 210 0 2008 99 230 0 2008 99 240 0 2008 99 280 0 2008 99 310 0 2008 99 340 0 2008 99 360 0 2008 99 370 0 2008 99 380 0 2008 99 400 0 2101 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
2103 90 300 0 |
aromatic bitterness, containing 44,2 - 49,2 about. alcohol % |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
2103 90 900 9 2106 90 2208 20 890 0 2307 00 190 0 <2> 2308 00 190 0 <2> 2308 00 400 0 <2> 2308 00 900 0 <2> 3001 <3>, <4> 3003 <3>, <4> 3004 <3>, <4> 3201 3203 00 3204 3205 00 000 0 3206 3207 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3208 3209 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except goods of household chemicals in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3210 00 3211 00 000 0 3212 3213 3215 3301 3302 10 3302 90 100 0 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3303 00 <5> 3304 99 000 0 <5> 3305 30 000 0 <5> 3305 90 000 <5> 3306 10 000 0 <5> 3306 90 000 0 <5> 3307 10 000 0 <5> 3307 20 000 0 <5> |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except for alcohol-containing perfumery and cosmetic products in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3307 49 000 0 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except for alcohol-containing products of household chemicals in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3307 90 000 <5> |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except for alcohol-containing perfumery and cosmetic products and alcohol-containing products of household chemicals in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3402 20 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except for alcohol-containing products of household chemicals in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <17> 153 1 04 02020 01 2000 110 <16> |
|
3402 90 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3403 3405 10 000 0 3405 20 000 0 3405 30 000 0 3405 90 3808 52 000 0 3808 59 000 1 3808 59 000 2 3808 59 000 3 3808 59 000 4 3808 59 000 6 3808 59 000 7 3808 59 000 9 3808 61 000 1 3808 61 000 2 3808 61 000 3 3808 62 000 1 3808 62 000 2 3808 62 000 3 3808 69 000 1 3808 69 000 2 3808 69 000 3 3808 91 <4> 3808 92 <4> 3808 94 <4> 3809 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent, except for alcohol-containing products of household chemicals in metal aerosol package |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
3811 90 000 0 3814 00 3819 00 000 0 3820 00 000 0 3822 00 000 0 <3>, <4> 3824 84 000 0 3824 85 000 0 3824 86 000 0 3824 87 000 0 3824 99 640 0 <3>, <4> 3824 99 700 0 3824 99 920 1 3824 99 920 2 3824 99 920 3 3824 99 920 9 3824 99 930 1 3824 99 930 9 3824 99 960 1 3824 99 960 3 3824 99 960 9 3825 <2> 3901 3902 3903 3904 3905 3906 3907 3908 3910 00 000 3912 3913 |
alcohol-containing products with volume fraction of ethyl alcohol more than 9 percent |
|
|
|
4020 4021, 4022, 4023 |
153 1 04 02020 01 1000 110 <16> 153 1 04 02020 01 2000 110 <17> |
|
Alcoholic products with volume fraction of ethyl alcohol to 9 percent inclusive (except for the beer, drinks made on the basis of beer, wines, fruit wines, sparkling wines (champagnes), cider, Poiré, mead, wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
418 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
2205 |
Vermouths and other alcoholic products with volume fraction of ethyl alcohol to 9 percent inclusive (except for the wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate and (or) fruit distillate) |
|
|
|
4130 4131, 4132, 4133 |
153 1 04 02130 01 1000 110 <16> 153 1 04 02130 01 2000 110 <17> |
|
2206 00 |
the drinks fermented with volume fraction of ethyl alcohol over percent 0,5 to 9 percent inclusive (except for the drinks made on the basis of beer, fruit wines, sparkling wines, cider, Poiré, mead, wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) |
|
|
|
4130 4131, 4132, 4133 |
153 1 04 02130 01 1000 110 <16> 153 1 04 02130 01 2000 110 <17> |
|
2208 20 290 0 2208 20 890 0 2208 90 |
spirit tinctures and drinks with volume fraction of ethyl alcohol over percent 0,5 to 9 percent inclusive |
|
|
|
4130 4131, 4132, 4133 |
153 1 04 02130 01 1000 110 <16> 153 1 04 02130 01 2000 110 <17> |
|
Alcoholic products with volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (sparkling), wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) |
523 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
523 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
523 rubles for 1 liter of the anhydrous ethyl alcohol containing in excise goods |
|
| |
|
2204 |
fortified grape wine with volume fraction of ethyl alcohol over 9 percent |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2205 |
Vermouths and other alcoholic products with volume fraction of ethyl alcohol over 9 percent (except for the wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2206 00 |
drinks over 9 percent fermented with volume fraction of ethyl alcohol (except for fruit wines, sparkling wines, wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 120 0 |
cognac |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 140 0 |
Armagnac |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 260 0 |
grappa |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 270 0 |
brandy (Brandy de Jerez) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 290 0 |
spirit tinctures and drinks with volume fraction of ethyl alcohol over 9 percent |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 620 0 |
cognac |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 640 0 |
Armagnac |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 860 0 |
grappa |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 870 0 |
brandy (Brandy de Jerez) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 20 890 0 |
spirit tinctures and drinks with volume fraction of ethyl alcohol over 9 percent (except for distillates cognac, wine and grape) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 30 |
whisky (except for distillate viskovy) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 40 |
the rum and other spirit tinctures received by distillation of the fermented products from sugar cane |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 50 |
gin and juniper tincture |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 60 |
vodka |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 70 |
liqueurs |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
2208 90 |
alcoholic drinks and tinctures with volume fraction of ethyl alcohol over 9 percent (except for the ethyl alcohol which is not denatured, alcohol drinking, distillates fruit and kalvadosny) |
|
|
|
4120 4121, 4122, 4123 |
153 1 04 02110 01 1000 110 <16> 153 1 04 02110 01 2000 110 <17> |
|
Wine, except for wines with the protected geographical specifying, with the protected name of the place of origin, and also sparkling wines (champagnes), the fruit wines, wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate <6>, <7> |
18 rubles for 1 liter |
18 rubles for 1 liter |
18 rubles for 1 liter |
|
| |
|
2204 21 060 0 2204 21 070 0 2204 21 080 0 2204 21 090 0 2204 21 110 0 2204 21 120 0 2204 21 130 0 2204 21 170 0 2204 21 180 0 2204 21 190 0 2204 21 220 0 2204 21 230 0 2204 21 240 0 2204 21 260 0 2204 21 270 0 2204 21 280 0 2204 21 320 0 2204 21 340 0 2204 21 360 0 2204 21 370 0 2204 21 380 0 2204 21 420 0 2204 21 430 0 2204 21 440 0 2204 21 460 0 2204 21 470 0 2204 21 480 0 2204 21 620 0 |
wine |
|
|
|
4090 4091, 4092, 4093 |
153 1 04 02090 01 1000 110 <16> 153 1 04 02090 01 2000 110 <17> |
|
2204 21 660 0 2204 21 670 0 2204 21 680 0 2204 21 690 0 2204 21 710 0 2204 21 740 0 2204 21 760 0 2204 21 770 0 2204 21 780 0 2204 21 790 0 2204 21 800 0 2204 21 810 0 2204 21 820 0 2204 21 830 0 2204 21 840 0 2204 21 850 0 2204 21 860 0 2204 21 870 0 2204 21 880 0 2204 21 890 0 2204 21 900 0 2204 21 910 0 2204 21 920 0 2204 21 930 0 2204 21 940 0 2204 21 950 0 2204 21 960 0 2204 21 970 0 2204 21 980 0 2204 22 100 0 2204 22 110 0 2204 22 120 0 2204 22 130 0 |
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2204 22 170 0 2204 22 180 0 2204 22 420 0 2204 22 430 0 2204 22 440 0 2204 22 460 0 2204 22 470 0 2204 22 480 0 2204 22 580 0 2204 22 790 0 2204 22 800 0 2204 22 810 0 2204 22 820 0 2204 22 830 0 2204 22 840 0 2204 22 850 0 2204 22 860 0 2204 22 870 0 2204 22 880 0 2204 22 890 0 2204 22 900 0 2204 22 910 0 2204 22 920 0 2204 22 930 0 2204 22 940 0 2204 22 950 0 2204 22 960 0 2204 22 970 0 2204 22 980 0 2204 29 050 0 2204 29 110 1 2204 29 110 8 2204 29 120 1 2204 29 120 8 2204 29 130 1 2204 29 130 8 |
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2204 29 170 1 2204 29 170 8 2204 29 180 1 2204 29 180 8 2204 29 420 1 2204 29 420 8 2204 29 430 1 2204 29 430 8 2204 29 440 1 2204 29 440 8 2204 29 460 1 2204 29 460 8 2204 29 470 1 2204 29 470 8 2204 29 480 1 2204 29 480 8 2204 29 580 1 2204 29 580 8 2204 29 790 1 2204 29 790 8 2204 29 800 1 2204 29 800 8 2204 29 810 1 2204 29 810 8 2204 29 820 1 2204 29 820 8 2204 29 830 1 2204 29 830 8 2204 29 840 1 2204 29 840 8 2204 29 850 1 2204 29 850 8 |
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2204 29 860 1 2204 29 860 8 2204 29 870 1 2204 29 870 8 2204 29 880 1 2204 29 880 8 2204 29 890 1 2204 29 890 8 2204 29 900 1 2204 29 900 8 2204 29 910 1 |
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2204 29 910 8 2204 29 920 1 2204 29 920 8 2204 29 930 1 2204 29 930 8 2204 29 940 1 2204 29 940 8 2204 29 950 1 2204 29 950 8 2204 29 960 1 2204 29 960 8 2204 29 970 1 2204 29 970 8 2204 29 980 1 2204 29 980 8 |
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2205 10 100 0 2205 10 900 0 2205 90 100 0 2205 90 900 0 2206 00 100 0 2206 00 390 1 2206 00 390 9 2206 00 590 1 2206 00 590 9 2206 00 890 1 2206 00 890 9 |
the fruit wines, wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate |
|
|
|
4090 4091, 4092, 4093 |
153 1 04 02090 01 1000 110 <16> 153 1 04 02090 01 2000 110 <17> |
|
Cider, Poiré, mead |
21 rubles for 1 liter |
21 rubles for 1 liter |
21 rubles and 1 liter |
|
| |
|
2206 00 310 0 2206 00 510 0 2206 00 590 1 2206 00 810 0 2206 00 890 1 |
cider, Poiré, mead |
|
|
|
4160 4161, 4162, 4163 |
153 1 04 02120 01 1000 110 <16> 153 1 04 02120 01 2000 110 <17> |
|
Sparkling wines (sparkling), except for sparkling wines (champagnes) with the protected geographical specifying, with the protected name of the place of origin <6> |
36 rubles for 1 liter |
36 rubles for 1 liter |
36 rubles for 1 liter |
|
| |
|
2204 10 110 0 2204 10 910 0 2204 10 930 1 2204 10 930 9 2204 10 940 1 2204 10 940 9 2204 10 960 1 2204 10 960 9 2204 10 980 1 2204 10 980 9 2204 21 060 0 2204 21 070 0 2204 21 080 0 2204 21 090 0 2204 22 100 0 2204 29 050 0 2206 00 390 1 2206 00 390 9 |
sparkling wines (champagnes); wine, in bottles with "fungoid" traffic jams with the excessive pressure caused by carbon dioxide in drink, less than 3 bars at temperature of 20 °C, the withheld ties or fixtures; wine in other container with the excessive pressure caused by carbon dioxide in drink, at least 1 bar, but less than 3 bars in case of to temperature of 20 °C |
|
|
|
4200 4201, 4202, 4203 |
153 1 04 02090 01 1000 110 <16> 153 1 04 02090 01 2000 110 <17> |
|
Beer with the normative (standardized) content of volume fraction of ethyl alcohol to percent 0,5 inclusive |
0 rubles for 1 liter |
0 rubles for 1 liter |
0 rubles for 1 liter |
|
| |
|
2202 91 000 0 |
beer nonalcoholic |
|
|
|
4100 4101, 4102, 4103 |
153 1 04 02100 01 1000 110 <16> 153 1 04 02100 01 2000 110 <17> |
|
Beer with the normative (standardized) content of volume fraction of ethyl alcohol over percent 0,5 to 8, percent inclusive, and also the drinks made on the basis of beer, made without addition of ethyl alcohol |
21 rubles for 1 liter |
21 rubles for 1 liter |
21 rubles for 1 liter |
|
| |
|
2203 00 |
beer with the normative (standardized) content of volume fraction of ethyl alcohol over percent 0,5 to percent 8,6 inclusive |
|
|
|
4210 4211, 4212, 4213 |
153 1 04 02100 01 1000 110 <16> 153 1 04 02100 01 2000 110 <17> |
|
2203 00 2206 00 |
the drinks made on the basis of beer, made without addition of ethyl alcohol |
|
|
|
4210 4211, 4212, 4213 |
153 1 04 02100 01 1000 110 <16> 153 1 04 02100 01 2000 110 <17> |
|
Beer with the normative (standardized) content of volume fraction of ethyl alcohol over percent 8,6 |
39 rubles for 1 liter |
39 rubles for 1 liter |
39 rubles for 1 liter |
|
| |
|
2203 00 |
beer with the normative (standardized) content of volume fraction of ethyl alcohol over percent 8,6 |
|
|
|
4220 4221, 4222, 4223 |
153 1 04 02100 01 1000 110 <16> 153 1 04 02100 01 2000 110 <17> |
|
Tobacco pipe, smoking, chewing, sucking, snuff, hookah (except for the tobacco used as raw materials for production of tobacco products) |
2 520 rubles for 1 kg |
2 772 rubles for 1 kg |
3 050 rubles for 1 kg |
|
| |
|
2403 11 000 0 |
tobacco hookah, containing or not containing tobacco substitutes |
|
|
|
4030 4031, 4032, 4033 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
2403 19 <8> |
tobacco pipe, smoking, containing or not containing tobacco substitutes (except for the tobacco used as raw materials for production of tobacco products) |
|
|
|
4030 4031, 4032, 4033 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
2403 99 100 0 |
tobacco chewing and snuff |
|
|
|
4030 4031, 4032, 4033 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
2403 99 900 9 |
tobacco sucking |
|
|
|
4030 4031, 4032, 4033 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
Cigars |
171 rubles for 1 piece |
188 rubles for 1 piece |
207 rubles for 1 piece |
|
| |
|
2402 10 000 0 |
cigars, cigars with the cut-off ends |
|
|
|
4230 4231, 4232, 4233 |
153 104 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
Cigarillos (cigarette), bidet, кретек |
2 428 rubles for 1000 pieces |
2 671 rubles for 1000 pieces |
2 938 rubles for 1000 pieces |
|
| |
|
2402 10 000 0 2402 20 2402 90 000 0 2403 19 100 0 2403 19 900 0 2403 99 900 9 |
cigarillos (cigarette), bidet, кретек |
|
|
|
4240 4241, 4242, 4243 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
Cigarettes, cigarettes |
1 562 rubles for 1 000 pieces + 14,5 of percent of the settlement cost <8> estimated proceeding from the maximum retail price, but at least 2 123 rubles for 1 000 pieces |
1 718 rubles for 1 000 pieces + 14,5 of percent of the settlement cost <8> estimated proceeding from the maximum retail price, but at least 2 335 rubles for 1 000 pieces |
1 890 rubles for 1 000 pieces + 14,5 of percent of the settlement cost <8> estimated proceeding from the maximum retail price, but at least 2 568 rubles for 1 000 pieces |
|
| |
|
2402 20 |
filtered cigarettes, non-filtered cigarettes, cigarettes |
|
|
|
4250 4251, 4252, 4253 |
153 1 04 02030 01 1000 110 <16> 153 1 04 02030 01 2000 110 <17> |
|
Electronic systems of delivery of nicotine <10> |
40 rubles for 1 piece |
44 rubles for 1 piece |
48 rubles for 1 piece |
|
| |
|
8543 70 900 0 |
electronic systems of delivery of nicotine one-time |
|
|
|
4270 4271, 4272, 4273 |
153 1 04 02180 01 1000 110 <16> 153 1 04 02180 01 2000 110 <17> |
|
Liquids for electronic systems of delivery of nicotine <11> |
10 rubles for 1 ml <12> |
11 rubles for 1 ml <12> |
12 rubles for 1 ml <12> |
|
| |
|
3824 99 920 9 3824 99 930 9 3824 99 960 9 |
liquids for electronic systems of delivery of nicotine |
|
|
|
4280 4281, 4282, 4283 |
153 1 04 02190 01 1000 110 <16> 153 1 04 02190 01 2000 110 <17> |
|
Tobacco (tobacco products) intended for consumption by heating |
4 800 rubles for 1 kg |
5 280 rubles for 1 kg |
5 808 rubles for 1 kg |
|
| |
|
2402 2403 11 000 0 2403 19 2403 99 900 |
tobacco (tobacco products) intended for consumption by heating |
|
|
|
4290 4291, 4292, 4293 |
153 1 04 02200 01 1000 110 <16> 153 1 04 02200 01 2000 110 <17> |
|
Cars with engine capacity to 67,5 of kW (90 h.p.) inclusive |
0 rubles for 0,75 of kW (1 h.p.) |
0 rubles for 0,75 of kW (1 h.p.) |
0 rubles for 0,75 of kW (1 h.p.) |
|
| |
|
8703 <13> |
cars with engine capacity to 67,5 of kW (90 h.p.) inclusive |
|
|
|
4060 4061, 4062, 4063 |
153 1 04 02060 01 1000 110 <16> 153 1 04 02060 01 2000 110 <17> |
|
Cars with engine capacity over 67,5 of kW (90 h.p.) and to 112,5 of kW (150 h.p.) inclusive |
43 rubles for 0,75 of kW (1 h.p.) |
45 rubles for 0,75 of kW (1 h.p.) |
47 rubles for 0,75 of kW (1 h.p.) |
|
| |
|
8703 <13> |
cars with engine capacity over 67,5 of kW (90 hp) and to 112,5 of kW (150 h.p.) inclusive |
|
|
|
4180 4181, 4182, 4183 |
153 1 04 02060 01 1000 110 <16> 153 1 04 02060 01 2000 110 <17> |
|
Cars with engine capacity over 112,5 of kW (150 h.p.) |
420 rubles for 0,75 of kW (1 h.p.) |
437 rubles for 0,75 of kW (1 h.p.) |
454 rubles for 0,75 of kW (1 h.p.) |
|
| |
|
8703 <13> |
cars with engine capacity over 112,5 of kW (150 h.p.) |
|
|
|
4190 4191, 4192, 4193 |
153 1 04 02060 01 1000 110 <16> 153 1 04 02060 01 2000 110 <17> |
|
Motorcycles with engine capacity over 112,5 of kW (150 h.p.) |
420 rubles for 0,75 of kW (1 h.p.) |
437 rubles for 0,75 of kW (1 h.p.) |
454 rubles for 0,75 of kW (1 h.p.) |
|
| |
|
8711 |
motorcycles with engine capacity over 112,5 of kW (150 h.p.) |
|
|
|
4190 4191, 4192, 4193 |
153 1 04 02060 01 1000 110 <16> 153 1 04 02060 01 2000 110 <17> |
|
The automobile gasoline which is not corresponding to class 5 |
13 100 rubles for 1 ton |
13 100 rubles for 1 ton |
13 100 rubles for 1 ton |
|
| |
|
2710 12 411 0 2710 12 412 0 2710 12 413 0 2710 12 450 0 2710 12 490 0 2710 12 510 0 2710 12 590 0 2710 20 900 0 |
the automobile gasoline which is not corresponding to class 5 |
|
|
|
4040 4041, 4042, 4043 |
153 1 04 02040 01 1000 110 <16> 153 1 04 02040 01 2000 110 <17> |
|
Automobile gasoline of class 5 |
10 130 rubles for 1 ton |
10 535 rubles for 1 ton |
10 957 rubles for 1 ton |
|
| |
|
2710 12 411 0 2710 12 412 0 2710 12 413 0 2710 12 450 0 2710 12 490 0 2710 20 900 0 |
automobile gasoline of class 5 |
|
|
|
4040 4041, 4042, 4043 |
153 1 04 02040 01 1000 110 <16> 153 1 04 02040 01 2000 110 <17> |
|
Diesel fuel |
6 800 rubles for 1 ton |
7 072 rubles for 1 ton |
7 355 rubles for 1 ton |
|
| |
|
2710 19 2710 20 |
diesel fuel |
|
|
|
4070 4071, 4072, 4073 |
153 1 04 02070 01 1000 110 <16> 153 1 04 02070 01 2000 110 <17> |
|
Engine oils for diesel and (or) carburetor (injector) engines |
5 400 rubles for 1 ton |
5 400 rubles for 1 ton |
5 400 rubles for 1 ton |
|
| |
|
2710 19 820 0 2710 20 900 0 3403 19 100 0 3403 19 900 0 3403 99 000 0 |
engine oils for diesel and (or) carburetor (injector) engines |
|
|
|
4080 4081, 4082, 4083 |
153 1 04 02080 01 1000 110 <16> 153 1 04 02080 01 2000 110 <17> |
|
Straight-run gasoline |
13 100 rubles for 1 ton |
13 100 rubles for 1 ton |
13 100 rubles for 1 ton |
|
| |
|
2710 12 <14> |
straight-run gasoline |
|
|
|
4050 4051, 4052, 4053 |
153 1 04 02140 01 1000 110 <16> 153 1 04 02140 01 2000 110 <17> |
|
Average distillates |
7 800 rubles for 1 ton |
8 112 rubles for 1 ton |
8 436 rubles for 1 ton |
|
| |
|
2710 19 110 0 <15> 2710 19 150 0 <15> 2710 19 210 0 <15> 2710 19 250 0 <15> 2710 19 290 0 <15> |
average distillates |
|
|
|
4260 4261, 4262, 4263 |
153 1 04 02170 01 1000 110 <16> 153 1 04 02170 01 2000 110 <17> |
--------------------------------
<1> For the purposes of application of rates of excises it is necessary to be guided by description of goods and code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.
<2> According to the subitem 2 of Item 1 of article 181 of the Tax Code of the Russian Federation are not considered as excise following goods: the waste which is subject to further conversion and (or) use for the technical purposes formed in case of production of ethyl alcohol of food raw materials, vodka, alcoholic beverage products corresponding to the regulating documentation approved (approved) by federal executive body.
<3> According to the subitem 2 of Item 1 of article 181 of the Tax Code of the Russian Federation are not considered as excise following goods: the medicines which underwent state registration in authorized federal executive body and entered in the State register of medicines, medicines for medical application for the purpose of forming of the total market of medicines within the Eurasian Economic Union, data on which contain in the unified register of the registered medicines of the Eurasian Economic Union, the medicines (including homeopathic medicines) made by the pharmaceutical organizations for recipes on the medicines and to requirements of the medical organizations poured in reservoir according to requirements of the regulating documentation coordinated by authorized federal executive body.
<4> According to the subitem 2 of Item 1 of article 181 of the Tax Code of the Russian Federation the medicines of veterinary appointment which underwent state registration in authorized federal executive body and entered in the State register of the registered veterinary medicines developed for application in livestock production in the territory of the Russian Federation, no more than 100 ml poured in reservoir by amount are not considered as excise goods.
<5> According to the subitem 2 of Item 1 of article 181 of the Tax Code of the Russian Federation are not considered as excise following goods: the perfumery and cosmetic products poured in reservoir by amount no more than 100 ml with volume fraction of ethyl alcohol to 80 percent inclusive, and (or) the perfumery and cosmetic products with volume fraction of ethyl alcohol to 90 percent inclusive in the presence on spray bottle poured in reservoir no more than 100 ml, and also perfumery and cosmetic products with volume fraction of ethyl alcohol to 90 percent inclusive, poured in reservoir to 3 ml inclusive.
<6> According to explanations of the Ministry of Finance of the Russian Federation of April 13, 2017 No. 03-13-05/22068 for the purposes of application of rates of excise to wine-making products with the protected geographical specifying and wine-making products with the protected name of the place of origin applies the determinations established by the Federal Law of November 22, 1995 No. 171-FZ "About state regulation of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and about restriction of consumption (drinking) of alcoholic products" which does not provide reference of wines and sparkling wines (champagnes) imported into the Russian Federation to wine-making products with the protected geographical specifying and the protected name of the place of origin.
<7> According to explanations of the Ministry of Finance of the Russian Federation of July 28, 2017 No. 03-10-12/48212 the excise rate - 18 rubles for 1 liter shall be applied from January 1 to December 31, 2017 to the wine drinks made without addition of the rectified ethyl alcohol made from food raw materials, and (or) the alcoholized grape or other fruit must, and (or) wine distillate, and (or) the fruit distillate saturated with carbon dioxide.
<8> Smoking tobacco is not assessed with excises if it intends for production of cigarettes by the method other than manual stuffing, and is imported by the companies which are directly engaged in production of tobacco products for its use as raw materials in case of its production, either the organizations or physical persons importing these goods under contracts with the above-stated companies.
Smoking tobacco, held for use as raw materials for production of tobacco products and imported by the companies - producers of tobacco products for own needs, is exempted from excise on condition of submission of the documents confirming its target use as raw materials for industrial production of tobacco products (constituent documents in which one of core activities of the company determines production of tobacco products).
If these goods are imported by the organizations or physical persons for the contract with the organization - producer of tobacco products, the purpose of imported goods as raw materials for industrial production of tobacco products is confirmed by submission of the copy of the contract between the importer and the consumer of goods, extraction certified according to established procedure from constituent documents of the company - producer of tobacco products in which one of core activities of the company determines production of tobacco products.
In case of release of the smoking tobacco used as raw materials for production of tobacco products according to customs procedure of release for internal consumption customs authorities exercise control of further use of goods. Use of such goods and the order them in other purposes is allowed only with the permission of customs authority on condition of payment of excise.
<9> According to Item 1 of article 187.1 of the Tax Code of the Russian Federation settlement cost the work of the maximum retail price specified on unit of consumer packaging (pack) of tobacco products and quantities of units of consumer packaging (packs) of the tobacco products imported into the Russian Federation is recognized.
<10> According to the subitem 15 of Item 1 of article 181 of the Tax Code of the Russian Federation for the purposes of excise collection by electronic systems of delivery of nicotine the one-time electronic devices producing aerosol, vapor or smoke by heating of liquid for the purpose of inhalation by the user are recognized (except for the medical products registered according to the procedure, established by the legislation of the Russian Federation).
<11> According to the subitem 16 of Item 1 of article 181 of the Tax Code of the Russian Federation for the purposes of excise collection by liquid for electronic systems of delivery of nicotine any liquid with content of liquid nicotine is recognized amount from mg/ml 0,1, held for use electronic systems of delivery of nicotine.
The list of codes of the CN FEA EEU is provided for convenience of use and is not exhaustive. For reference of goods to excisable it is necessary to be guided by the name (description) of goods.
<12> For the purposes of application of the reference book of normative reference information of the Single automated information system of customs authorities in the description of goods in case of their customs declaring with use of the declaration it is necessary to specify goods amount according to the qualifier of units of measure approved by the Decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations" in liters goods.
<13> For the purposes of excise collection understand vehicles of categories M as the car 1, of M1G determined according to the Technical regulation of the Customs union "About safety of wheel vehicles" (TR CU 018/2011).
<14> According to the subitem 10 of Item 1 of article 181 of the Tax Code of the Russian Federation straight-run gasoline petrol fractions, except for automobile gasoline, aviation kerosene, acrylates, received as a result are recognized:
distillations (fractionation) of oil, gas condensate, associated petroleum gas, natural gas;
conversions (chemical transformations) of combustible slates, coal, fractions of oil, fractions of gas condensate, associated petroleum gas, natural gas.
For the purpose of this Chapter petrol fraction the hydrocarbon mixture in liquid state (at temperature of 15 or 20 degrees Celsius and pressure of 760 millimeters of mercury) corresponding to at the same time following physical and chemical characteristics is recognized:
density is at least 650 kg/m3 and no more than 749 kg/m3 at temperature of 15 or 20 degrees Celsius;
the measure value of temperature at which at least 90 percent of mix (pressure of 760 millimeters of mercury) are ferried on amount does not exceed 215 degrees Celsius.
At the same time for the purpose of this Chapter the following types of fractions are not recognized petrol fraction:
the fraction received as a result of alkylation (oligomerization) of hydrocarbon gases;
fraction, mass fraction of methyl tert butyl ether and (or) other ethers and (or) alcohols in which at least 85 percent;
the fraction received as a result of oxidation and etherification of olefins, aromatic hydrocarbons, alcohols, aldehydes, ketones, carboxylic acids;
the fraction received as a result of hydrogenation, hydration and dehydrogenation of alcohols, aldehydes, ketones, carboxylic acids;
fraction, mass fraction of benzene and (or) toluene and (or) xylol (including paraxylol and orthoxylol) in which at least 85 percent;
fraction, mass fraction of pentane and (or) isopentane in which at least 85 percent;
fraction, mass fraction of alphamethylstyrene in which at least 95 percent.
<15> According to the subitem 11 of Item 1 of article 181 of the Tax Code of the Russian Federation average distillates the hydrocarbon mixtures in liquid state (at temperature of 20 degrees Celsius and atmospheric pressure of 760 millimeters of mercury) received as a result of primary and (or) secondary oil refining, gas condensate, associated petroleum gas, combustible slates, except for straight-run gasoline, automobile gasoline, diesel fuel, benzene, paraxylol, orthoxylol, aviation kerosene at the same time corresponding to the following physical and chemical characteristics are recognized:
density is at least 750 kg/m3 and no more than 930 kg/m3 at temperature of 20 degrees Celsius;
the measure value of temperature at which at least 90 percent of mix (are ferried on amount with atmospheric pressure of 760 millimeters of mercury) is in the range not below 215 degrees Celsius and not above 360 degrees Celsius.
In code of subspecies of the income (14 - 17 categories of code of budget classification) it is specified:
<16> 1000 - payment amount;
<17> 2000 - penalty fee and percent on the corresponding payment.
First deputy chief of Analytical management
V. A. Byshovets
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