ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 18, 2024 No. 1816

About approval of lists of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent

According to 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 the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent in case of realization, according to the All-Russian Product Classifier by types of economic activity;

the list of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent when importing to the territory of the Russian Federation and other territories which are under its jurisdiction according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

2. Recognize to invalid:

the order of the Government of the Russian Federation of October 20, 2016 No. 1069 "About approval of lists of codes of the types of products exempted from taxation on value added, listed in the subitem 35 of Item 3 of Article 149 and subitem 19 of article 150 of the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 44, the Art. 6131);

the order of the Government of the Russian Federation of January 18, 2017 No. 23 "About modification of the order of the Government of the Russian Federation of October 20, 2016 No. 1069" (The Russian Federation Code, 2017, No. 4, the Art. 669);

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