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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 25, 2006 No. 458

About reference of types of products to agricultural products and to products of primary conversion made from self-produced agricultural raw materials

(as amended on 18-11-2020)

According to Article 346.2 of part two of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Determine that agricultural products (products of crop production rural belong to products of primary conversion made from self-produced agricultural raw materials and forestry, catch of water biological resources, fish and other products from water biological resources which are specified in Item 3 of Article 346.2 of part two of the Tax Code of the Russian Federation, and the livestock production products (including received as a result of cultivation and growing of fishes and other water biological resources) which underwent technological transactions of conversion for preserving its quality and ensuring long-term storage, used in the form of raw materials in the subsequent (industrial) conversion of products or realized without subsequent industrial conversion to consumers.

2. Approve:

The list of types of products carried to agricultural products according to appendix No. 1;

The list of products carried to products of primary conversion made from self-produced agricultural raw materials according to appendix No. 2.

3. Declare invalid the order of the Government of the Russian Federation of September 2, 2004 of N449 "About Reference of Products to Products of Primary Conversion Made from Self-produced Agricultural Raw Materials and (or) the Grown-up Fish" (The Russian Federation Code, 2004, N 36, the Art. 3673).

4. This resolution becomes effective since January 1, 2007.

Russian Prime Minister

M. Fradkov

Appendix №1

to the Order of the Government of the Russian Federation of July 25, 2006 No. 458

The list of types of products carried to agricultural products

OK code 034-2014

Description of goods

Grain and leguminous crops

Grain winter crops

01.11.11.110

Solid winter wheat

01.11.11.130

Grain wastes of firm wheat

01.11.12.110

Soft winter wheat

01.11.12.130

Grain wastes of soft wheat

01.11.31.100

Barley winter

01.11.31.310

Grain wastes of barley winter

01.11.32.111

Grain of winter rye

01.11.32.112

Seeds of winter rye

01.11.32.130

Rye grain wastes

01.11.49.123

Grain of winter triticale

01.11.49.124

Seeds of winter triticale

01.11.49.125

Triticale grain wastes

Spring-sown field

01.11.11.120

Firm spring-sown field

01.11.11.130

Grain wastes of firm wheat

01.11.12.120

Soft spring-sown field

01.11.12.130

Grain wastes of soft wheat

Corn on grain

01.11.20.111

Grain of the bursting (rice) corn

01.11.20.112

Seeds of the bursting (rice) corn

01.11.20.113

Ears of the bursting (rice) corn

01.11.20.114

The ears which are brought down the bursting (rice) corn

01.11.20.121

Grain of siliceous corn

01.11.20.122

Seeds of siliceous corn

01.11.20.123

Ears of siliceous corn

01.11.20.124

The ears which are brought down siliceous corn

01.11.20.131

Grain of toothlike corn and corn of other grades

01.11.20.132

Seeds of toothlike corn and corn of other grades

01.11.20.133

Ears of toothlike corn and corn of other grades

01.11.20.134

The ears which are brought down toothlike corn and corn of other grades

01.11.20.141

Grain of corn of different type

01.11.20.142

Seeds of corn of different type

01.11.20.143

Ears of corn of different type

01.11.20.150

Corn grain wastes

Grain grains summer cultures other

01.11.12.141

Meslin grain

01.11.12.142

Meslin seeds

01.11.12.143

Meslin grain wastes

01.11.31.200

Barley summer

01.11.31.320

Grain wastes of barley summer

01.11.32.121

Grain of summer rye

01.11.32.122

Seeds of summer rye

01.11.32.130

Rye grain wastes

01.11.33.111

Oats seeds

01.11.33.112

Oats grain wastes

01.11.49.121

Grain of summer triticale

01.11.49.122

Seeds of summer triticale

Groat cultures

01.11.41.100

Sorghum grain

01.11.41.200

Sorghum seeds

01.11.41.300

Sorghum grain wastes

01.11.42.110

Millet grain

01.11.42.120

Millet seeds

01.11.42.130

Millet grain wastes

01.11.49.111

Buckwheat grain

01.11.49.112

Buckwheat seeds

01.11.49.113

Buckwheat grain wastes

01.11.49.131

Green bristle grass grain

01.11.49.132

Green bristle grass seeds

01.11.49.133

Green bristle grass grain wastes

01.12.10.110

Unhulled rice grain

01.12.10.120

Unhulled rice seeds

Leguminous cultures the main

01.11.49.140

Vika and mixes century on grain

01.11.49.150

Lupine fodder sweet on grain

01.11.49.191

Grain of the grain crops which are not included in other groups

01.11.49.192

Seeds of the grain crops which are not included in other groups

01.11.49.193

Grain wastes of the grain crops which are not included in other groups

01.11.71.110

Haricot grain

01.11.71.120

Haricot seeds

01.11.72.110

Grain of fodder beans

01.11.72.120

Seeds of fodder beans

01.11.74.110

Lentil grain

01.11.74.120

Lentil seeds

01.11.75.110

Peas grain

01.11.75.120

Peas seeds

Leguminous cultures other

01.11.73.110

Chick-pea grain

01.11.73.120

Chick-pea seeds

01.11.79.110

Rank dried

01.11.79.120

Mash dried

01.11.79.191

Grain of other leguminous cultures (vegetables of the bean dried) which are not included in other groups

01.11.79.192

Seeds of other leguminous cultures (vegetables of the bean dried) which are not included in other groups

01.11.79.199

Grain wastes of other leguminous cultures (vegetables of bean dried)

Additional groups of products of grain and leguminous crops

01.11.50.000

Straw and chaff of grain crops

Commercial crops

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