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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 31, 2004 No. 908

About approval of Lists of codes of types of food products and goods for children, liable to the value added tax on the tax rate of 10 percent

(as amended on 30-09-2024)

According to subitems 1 and 2 of Item 2 of article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve enclosed:

the list of codes of types of food products according to the All-Russian Product Classifier, liable to the value added tax 10 percent on the tax rate in case of realization;

the list of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, liable to the value added tax 10 percent on the tax rate when importing to the territory of the Russian Federation;

the list of codes of types of goods for children according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of realization;

the list of codes of types of goods for children according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, liable to the value added tax 10 percent on the tax rate when importing to the territory of the Russian Federation.

2. Determine that this resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period.

Russian Prime Minister

M. Fradkov

Approved by the Order of the Government of the Russian Federation of December 31, 2004 , No. 908

The list of codes of types of food products according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of realization

 

OK code 034-2014

Description of goods

The cattle and bird in live weight

01.41.10.110

The cattle milk large horned live (except breeding)

01.42.11.110

Horned cattle other and buffalo s live (except calfs and young growth), except breeding

01.42.11.122

Buffalo s live (except calfs and young growth) breeding

01.42.11.123

Oxen live (except calfs and young growth) breeding

01.42.11.124

Yaks live (except calfs and young growth) breeding

01.42.11.125

Zebu live (except calfs and young growth) breeding

01.42.11.130

Cattle for slaughter

01.42.12.110

Calfs of cattle and buffalo s live, except breeding

01.42.12.123

Calfs of buffalo s live breeding

01.42.12.124

Calfs of oxen live breeding

01.42.12.125

Calfs of yaks live breeding

01.42.12.126

Calfs of zebu live breeding

01.42.13.110

Young growth of cattle and buffalo s live, except breeding

01.42.13.123

Young growth of buffalo s live breeding

01.42.13.124

Young growth of oxen live breeding

01.42.13.125

Young growth of yaks live breeding

01.42.13.126

Young growth of zebu live breeding

01.43.10.130

Horses working пользовательные adults, except lethal

01.43.10.140

Young growth working пользовательных horses, except lethal

01.43.10.150

Horses lethal

01.43.10.210

Pony

01.43.10.300

Donkeys

01.43.10.410

Mules and hinnies live

01.44.10.110

Verblyudy-dromedary (single-humped) live

01.44.10.120

Camels Bactrians (two-humped) live

01.44.10.130

Camels for slaughter

01.45.11.210

Sheep adult fine-fleece breeds, except thoroughbred breeding sheep

01.45.11.220

Sheep adult semi-fine-fleece breeds, except thoroughbred breeding sheep

01.45.11.230

Sheep adult semi-coarse-haired breeds, except adult thoroughbred breeding sheep

01.45.11.240

Sheep adult coarse-haired breeds (without Karakul and astrakhan), except adult thoroughbred breeding sheep

01.45.11.250

Sheep adult the Karakul and astrakhan breeds, except adult thoroughbred breeding sheep

01.45.11.260

Young growth of sheep, except young growth of thoroughbred breeding

01.45.11.410

Sheep for slaughter

01.45.12.210

Goats adult, except thoroughbred breeding goats

01.45.12.220

Young growth of goats, except young growth of thoroughbred breeding goats

01.45.12.420

Goats for slaughter

01.46.10.200

Pigs of the main herd, except thoroughbred

01.46.10.500

Pigs for slaughter

01.47.11.100

Hens of egg breeds of praroditelsky herd (except breeding)

01.47.11.200

Hens of egg breeds of parent herd (except breeding)

01.47.11.300

Hens of egg breeds of industrial herd (except breeding)

01.47.11.400

Hens of meat breeds (except breeding)

01.47.11.500

Hens meat - egg breeds (except breeding)

01.47.11.600

Broilers (except breeding)

01.47.11.700

Hens for slaughter (except breeding)

01.47.12.110

Turkeys living adults (except breeding)

01.47.12.120

Young growth of turkeys (except breeding)

01.47.12.130

Turkey poults (except breeding)

01.47.12.140

Turkeys for slaughter (except breeding)

01.47.13.110

Geese living adults (except breeding)

01.47.13.120

Young growth of geese (except breeding)

01.47.13.130

Gooses (except breeding)

01.47.13.140

Geese for slaughter (except breeding)

01.47.14.100

Ducks live (except breeding)

01.47.14.200

Guinea fowls live (except breeding)

01.49.11.110

Rabbits adults house live

01.49.11.120

Young growth of rabbits

01.49.11.130

Rabbits for slaughter

01.49.12.110

Quails live

01.49.19.110

Reindeers

01.49.19.120

Dappled deers, fallow deer

01.49.19.130

Red deer (European, Caucasian, marals, Manchurian deer)

01.49.19.150

Deer for slaughter

Meat and meat products (except for delicious: cuttings, veal, languages, sausages - raw smoked premium, raw smoked moist premium, dry-cured, stuffed premium; smoked products from pork, mutton, beef, veal, fowl - balyk, carbonade, neck, gammon, pastrami, fillet; pork and beef of baked; canned food - ham, bacon, carbonade and language of aspic)

10.11.11.110

Beef the steam room which cooled down or cooled

10.11.12

Pork the steam room which cooled down or cooled including for baby food

10.11.13

Mutton the steam room which cooled down or cooled including for baby food

10.11.14

Goat's meat the steam room which cooled down or cooled

10.11.15

Horse-flesh and meat of other animals of family horse the steam rooms which cooled down or cooled including for baby food

10.11.16

Venison and meat of other animals of family cervine (olenevy) the steam rooms which cooled down or cooled including for baby food

10.11.20

Offal food cattle, pork, mutton, goat, horses, donkeys, mules, hinnies and other animals of family horse, cervine and other animals of family cervine (olenevy) the steam rooms which cooled down or cooled including for baby food

10.11.31.110

The beef refrigerated

10.11.31.140

Offal food cattle refrigerated

10.11.31.150

Offal food cattle refrigerated for baby food

10.11.32

The pork refrigerated including for baby food

10.11.33

The mutton refrigerated including for baby food

10.11.34

Goat's meat and offal food refrigerated

10.11.35

Meat of horses (horse-flesh, zherebyatina) and other animals of family horse refrigerated, including for baby food

10.11.36

Venison and meat of other animals of family cervine (olenevy) and the offal food refrigerated including for baby food

10.11.39

Meat and offal the food other steam rooms which cooled down, cooled or refrigerated

10.11.50.111

Fat food cattle

10.11.50.121

Fat pork food

10.11.50.131

Fat mutton food

10.11.50.141

Fat goat food

10.12.10

The fowl cooled including for baby food

10.12.20

The meat of agricultural bird refrigerated including for baby food

10.12.30.000

Fats of agricultural bird

10.12.40

Offal of agricultural bird food, including for baby food

10.12.50.200

Fowl of mechanical boning

10.12.50.500

Bone of bird food

10.13.11.000

Pork salty, in brine, smoked, dried (including sublimation drying)

10.13.12.000

Meat of cattle salty, in brine, smoked, dried (including sublimation drying)

10.13.13.111

The horse-flesh is salty, in brine, smoked or dried (including sublimation drying)

10.13.13.112

Mutton salty, in brine or dried (including sublimation drying)

10.13.13.113

The goat's meat is salty, in brine or dried (including sublimation drying)

10.13.13.114

Venison and meat of other animals of family cervine (olenevy) salty, in brine, smoked, dried (including sublimation drying)

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