of August 30, 2024 No. 1188
About features of production of the special brands ordered by producers of tobacco products till September 1, 2024, their acquisition, marking of tobacco products by them, accounting and destruction of the damaged special brands, special brands which are not conforming to requirements to samples of special brands, features of their identification
According to article 4 of the Federal Law of August 8, 2024 "About modification of separate legal acts of the Russian Federation" the Government of the Russian Federation decides No. 325-FZ:
1. Determine that since September 1, 2024:
acceptance and consideration by territorial tax authorities of statements for issue of the special brands for marking of tobacco products (further - special brands) provided by Rules of production of special brands, their acquisitions, marking of tobacco products by them, accounting, identification and destruction of the damaged special brands approved by the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About the special brands for marking of tobacco products" (further - Rules) given after August 31, 2024 stop;
drawing special brands on tobacco products by her producer can be performed until expenditure of inventories of the special brands which are available for the producer of tobacco products, but no later than July 1, 2025, or no later than completion dates of obligations about use of special brands (further - obligations) if obligations are provided with the bank guarantee according to Rules.
2. Determine that special brands are made till January 1, 2025.
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