ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 5, 2023 No. 1637

About modification of Item 2 method of calculation of rates of the export customs duties on separate types of goods developed from oil

The government of the Russian Federation decides:

1. The paragraph of the sixth of Item 2 method of calculation of rates of the export customs duties on separate types of goods developed from the oil approved by the order of the Government of the Russian Federation of March 29, 2013 No. 276 "About calculation of rates of the export customs duties on crude oil and separate types of goods developed from oil, and recognition voided some decisions of the Government of the Russian Federation" (The Russian Federation Code, 2013, No. 13, Art. 1577; 2022, No. 52, Art. 9649; 2023, No. 8, Art. 1323; No. 27, of the Art. 5008) to replace with the text of the following content:

"n - the coefficient applied concerning the goods classified by codes of the CN FEA EEU 2707 50 100 0, 2707 50 900 0, 2707 99 110 0, 2707 99 190 0, 2707 99 910 0, 2707 99 990 0, 2710 12 110 - 2710 12 250 9, 2710 12 900 1, 2710 12 900 2, 2710 12 900 8, 2710 12 310 0, 2710 12 700 0, 2710 19 110 0 - 2710 19 350 0, 2710 12 411 0 - 2710 12 590 0, 2710 19 421 0 - 2710 19 480 0, 2710 20 110 0 - 2710 20 190 0, 2710 19 510 - 2710 19 680 9, 2710 20 310 1 - 2710 20 390 9, 2710 19 710 0 - 2710 19 980 0, 2710 91 000 0 - 2710 99 000 0, of 2712, 2902 20 000 0, 2902 30 000 0, 2902 41 000 0 - 2902 43 000 0 (further in this Item - oil products), No. 1637 accepted from the date of entry into force of the order of the Government of the Russian Federation of October 5, 2023 "About modification of Item 2 method of calculation of rates of export customs duties on separate types of goods, the equal 0 rubles developed from oil" for ton in case of representation by the customs applicant in case of customs declaring of oil products according to customs procedure of the export issued till January 1, 2023 to it or if other is not established by this Item, to person who signed till January 1, 2023 with the customs applicant the agreement which subject is the order on transaction (transactions) according to which oil products are exported from customs area of the Eurasian Economic Union (further - the consignor), of the existing registration certificate of person making transactions on conversion of oil raw materials according to which in 2022 conversion more than 1 million tons of oil raw materials, or the registration certificate of person making transactions on ethane conversion or registration certificates of person making transactions on conversion of the liquefied hydrocarbon gases or registration certificates of person was performed making transactions with straight-run gasoline according to which in 2022 more than 450 thousand tons of the received (credited) straight-run gasoline for production of petrochemistry were used (including the technological losses arising in the course of such production) if such products of petrochemistry are made as a result of the chemical transformations proceeding at temperature above 700 degrees Celsius (according to technical documentation on processing equipment by means of which chemical transformations are performed), or the specified certificates granted after January 1, 2023 in the following cases:

if till January 1, 2023 to the specified customs applicant or the consignor such certificates corresponding to the conditions specified in paragraph six of this Item which in subsequent were cancelled were granted;

if the customs applicant owns on the property right the production capacities necessary for implementation of engineering procedures on conversion of oil raw materials acquired in 2022 based on the purchase and sale agreement of property signed by results of tendering within insolvency (bankruptcy), data on which are specified in the declaration goods in case of customs declaring.

If other is not established by this Item, except the specified certificates the customs applicant represents in case of customs declaring the contract (agreements) for conversion of oil raw materials on the production capacities belonging on the property right and (or) other legal cause to it, or his affiliated person according to article 105.1 of the Tax Code of the Russian Federation, or to the consignor (further - the agreement (agreements) the acts confirming transfer of all types of the oil products received under the agreement (agreements) for the period of operation of such agreement (agreements) (further - acts), and also the statement.

If the customs applicant having the certificate specified in this Item performs customs declaring of the oil products received based on the commission agreement (agency agreement), consignor (principal) under which is person, interdependent with the customs applicant, according to article 105.1 of the Tax Code of the Russian Federation which is the producer (manufacturer) of the declared goods (further, - the oil products made by the consignor), except the specified certificates the customs applicant represents in case of customs declaring the specified commission agreement (agency agreement) and documents confirming receipt of oil products by the producer (manufacturer), and also the statement. In this case the commission agreement (agency agreement) between the customs applicant and the consignor (principal) can be signed after January 1, 2023 provided that till January 1, 2023 between specified by the customs applicant and the consignor (principal) also the similar commission agreement (agency agreement) was effective.

N coefficient in the amount of 0 rubles for ton is also applied in case of customs declaring according to customs procedure of export of the oil products classified in commodity subsubline items 2710 12 210 0, 2710 12 700 0, 2710 19 210 0, 2710 19 640 1 - 2710 19 640 9, 2710 19 820 0 - 2710 19 980 0, 2712 20 900, 2712 90 310 0, 2712 90 390 0, by 2712 90 990 0 CN FEA EEU if the following conditions are at the same time satisfied:

the customs applicant has no certificates specified in this Item;

the declared goods are acquired by the customs applicant at the affiliated person (further - the interdependent seller), or made received) by the customs applicant from the raw materials acquired at the interdependent seller (including with addition of the components acquired at the third parties), or received by the customs applicant under the agreement (contracts) for conversion of the raw materials acquired at the interdependent seller;

the interdependent seller has one or several certificates specified in this Item and corresponding to the criteria established by this Item concerning such certificates;

the interdependent seller is producer of the declared goods (raw materials for production (obtaining) of the declared goods) or goods (raw materials) are received by the interdependent seller under the agreement (contracts) for conversion of oil raw materials.

In case of submission of the temporary declaration on goods if customs declaring of oil products is performed with the features established by the legislation of the Russian Federation on customs regulation according to Item 8 of Article 104 of the Customs code of the Eurasian Economic Union, the statement shall contain the obligation of the customs applicant that the oil products declared in the declaration on goods are made based on the agreement (agreements) or are the oil products made by the consignor and are not acquired in the domestic market of the Russian Federation and if customs declaring of the oil products specified in paragraph eleven of this Item - the obligation of the customs applicant that the conditions provided by paragraphs the thirteenth - the fifteenth this Item are complied is performed.

In case of submission of the declaration on goods or the complete declaration on goods if customs declaring of oil products is performed with the features established by the legislation of the Russian Federation on customs regulation according to Item 8 of Article 104 of the Customs code of the Eurasian Economic Union, the statement shall contain the obligation of the customs applicant that the oil products declared in the declaration on goods are made based on the agreement (agreements) or are the oil products made by the consignor and are not acquired in the domestic market of the Russian Federation, and also correspond to the oil products specified in the acts or documents confirming receipt of oil products by the producer (manufacturer). If customs declaring of the oil products specified in paragraph eleven of this Item in case of submission of the declaration on goods is performed or the agreement (agreements) of purchase and sale of the declared goods (raw materials for production (obtaining) of the declared goods) with the interdependent seller and delivery-acceptance certificates of goods under the agreement (agreements), the documents confirming receipt of manufactured goods by the customs applicant (are represented to the complete declaration on goods in case of production (obtaining) of goods from the raw materials acquired at the interdependent seller), and also the documents confirming receipt of manufactured goods (raw materials for production (obtaining) of goods) the interdependent seller, or the contract (agreements) for conversion of raw materials and the acts confirming transfer of all types of the oil products received under the agreement (agreements) for the period of operation of such agreement (agreements).

Acts are represented in case of submission of the declaration on goods or the complete declaration on goods if customs declaring of oil products is performed with the features established by the legislation of the Russian Federation on customs regulation according to Item 8 of Article 104 of the Customs code of the Eurasian Economic Union.

In case of the statement in declarations on goods or the complete declaration on goods if customs declaring of oil products was performed with the features established by the legislation of the Russian Federation on customs regulation according to Item 8 of Article 104 of the Customs code of the Eurasian Economic Union, the oil products classified in commodity subsubline items 2710 12 110 1 - 2710 12 150 9, 2710 12 210 0, 2710 12 700 0, 2710 19 210 0, 2710 12 411 0 - 2710 12 590 0, 2710 19 421 0 - 2710 19 480 0, 2710 19 820 0 - 2710 19 940 0, 2710 20 110 0 - 2710 20 190 0, by 2902 20 000 0 CN FEA EEU (except for the case provided by paragraphs the eleventh - the fifteenth this Item), the customs applicant represents the tax declaration (tax declarations) of person (persons), interdependent with the customs applicant, which is producer (producers) of the declared oil products which owner is the customs applicant or the consignor and the taxpayer (taxpayers) on excise concerning the declared oil products according to provisions of Chapter 22 of the Tax Code of the Russian Federation in which, (which) exemption of excise according to the subitem 4 of Item 1 of article 183 of the Tax Code of the Russian Federation of the specified oil products for cases when the declared oil products are recognized excise goods with which transactions are not exempted from the taxation according to subitems 17 - the 19th Item 1 of article 183 of the Tax Code of the Russian Federation (further - the tax declaration (tax declarations) is declared.

If in terms of release of the declaration on goods or the complete declaration on goods when customs declaring of oil products was performed with the features established by the legislation of the Russian Federation on customs regulation according to Item 8 of Article 104 of the Customs code of the Eurasian Economic Union submission due date in the tax authority of the tax declaration (tax declarations) established by the Tax Code of the Russian Federation did not expire, the customs applicant represents the obligation about submission of such declaration (declarations) after release with indication of the term when it is provided proceeding from requirements of the Tax Code of the Russian Federation (further - the obligation).

In the absence of the certificates specified in this Item, and (or) the agreement (agreements), and (or) acts, and (or) the statement, and (or) the tax declaration (tax declarations) or the obligation (in the case provided by the paragraph the twentieth this Item) the coefficient of n is accepted equal 50 thousand rubles to ton. In case of non-presentation of the tax declaration (tax declarations) the next working day after the termination of the term specified in the obligation payment or surcharge of export customs duty taking into account coefficient of n equal of 50 thousand rubles on ton is performed.

Since January 1, 2026 the coefficient of n is accepted equal 0 rubles to ton for all categories of persons.".

2. Determine that provisions of method of calculation of rates of the export customs duties on separate types of goods developed from the oil approved by the order of the Government of the Russian Federation of March 29, 2013 No. 276 "About calculation of rates of the export customs duties on crude oil and separate types of goods developed from oil, and recognition voided some decisions of the Government of the Russian Federation" (in edition of this resolution), are applied when calculating the rates of the export customs duties on separate types of goods developed from oil, paid since day of entry into force of this resolution.

3. To provide to the Federal Tax Service no later than day of entry into force of this resolution transfer to the Federal Customs Service of the list of the organizations with indication of identification taxpayer numbers having the registration certificate of person making transactions on conversion of oil raw materials according to which in 2022 conversion more than 1 million tons of oil raw materials, and (or) the registration certificate of person making transactions on ethane conversion and (or) the registration certificate of person making transactions on conversion of the liquefied hydrocarbon gases was performed.

4. To provide to the Federal Tax Service no later than day of entry into force of this resolution transfer to the Ministry of Energy of the Russian Federation of the list of the organizations with indication of identification taxpayer numbers having the registration certificate of person making transactions with straight-run gasoline.

5. To the Ministry of Energy of the Russian Federation after receipt of the list according to item 4 of this resolution, but no later than day of entry into force of this resolution to provide transfer to the Federal Customs Service of the list of the organizations with indication of identification taxpayer numbers having the registration certificate of person making transactions with straight-run gasoline according to which in 2022 more than 450 thousand tons of the received (credited) straight-run gasoline for production of petrochemistry were used.

6. This resolution becomes effective from the date of its official publication.

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