It is registered
in Ministry of Justice
Russian Federation
On March 14, 2001, No. 2610
of December 28, 2000 No. 1230
About marking of separate excise goods excise stamps
For the purpose of implementation of the Tax Code of the Russian Federation <1>, the Federal Law "About State Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-containing Products" of 22.11.95 N 171-FZ <2>, Orders of the Government of the Russian Federation of 02.02.98 N 114 "About measures for streamlining of import to customs area of the Russian Federation of alcoholic products of separate names" <3>, of 07.12.98 N 1471 "About introduction of import licensing of tobacco and industrial substitutes of tobacco in the Russian Federation" <4>, of 04.09.99 N 1008 "About excise duty brands" <5>, of 07.03.2000 N 200 "About marking of the separate excise goods intended for realization in duty-free shops" <6> of 20.04.2000 N 355 "About modification and amendments in the Order of the Government of the Russian Federation of September 4, 1999 N 1008 and approval of Rules of marking of excise goods" <7> and based on Articles 126 and 127 of the Customs code of the Russian Federation I order:
--------------------------------
<1> Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; 2000, N 32, Art. 3340.
<2> Russian Federation Code, 1995, N 48, Art. 4553; 1997, N 3, Art. 359; 1999, N 2, Art. 245.
<3> Russian Federation Code, 1998, N 6, Art. 746.
<4> Russian Federation Code, 1998, N 50, Art. 6164; 1999, N 24, Art. 2977.
<5> Russian Federation Code, 1999, N 37, Art. 4502.
<6> Russian Federation Code, 2000, N 11, Art. 1186.
<7> Russian Federation Code, 2000, N 17, Art. 1884.
1. Classify according to the Commodity Nomenclatures of Foreign Economic Activity codes of Russia the alcoholic products imported on customs area of the Russian Federation, tobacco and tobacco products according to the List imported on the territory of the Russian Federation of alcoholic products, the tobacco and tobacco products which are subject to marking by excise stamps (daleetovara) (appendix 1).
2. Approve the Instruction about procedure for marking of separate excise goods by excise stamps (appendix 2).
3. To customs authorities not to allow import to the territory of the Russian Federation of the goods which are not marked by excise stamps of the established sample or marked with violation of established procedure, except as specified movements:
- goods according to the customs regimes providing non-use to such goods of measures of economic policy <1>;
--------------------------------
<1> Item 4 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
- goods separate categories of the foreign physical persons and legal entities using customs privileges according to the customs legislation of the Russian Federation <1>;
--------------------------------
<1> Item 4 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
- goods physical persons not for production or other commercial purposes to which the preferential procedure for movement of such goods according to the customs legislation of the Russian Federation is applied <1>;
--------------------------------
<1> Item 4 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
- goods as exhibition samples and samples for carrying out certified testing in number of no more than five units of alcoholic products (bottles or other barreling container) and 200 pieces of tobacco products of each name <1>;
--------------------------------
<1> Item 4 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
- alcoholic products with content of ethyl alcohol less than nine percent (inclusive) amount of finished goods <1> and (or) the reservoir poured in packaging (container) to 0,05 and more than 25 liters <2>;
--------------------------------
<1> Item 4 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
<2> Item 1 of the Order of the Government of the Russian Federation of 04.09.99 N 1008 "About excise duty brands" (The Russian Federation Code, 1999, N 37, Art. 4502; 2000, N 17, Art. 1884).
- the alcoholic products, tobacco and tobacco products marked by the excise stamps acquired according to established procedure in customs authorities before entry into force of this Order.
4. Perform sale of excise stamps for marking of the Russian Federation imported on customs area of alcoholic products, tobacco and tobacco products taking into account conditions and the restrictions set by the legislation of the Russian Federation concerning turnover of the specified goods in the territory of the Russian Federation. (item 4 is entered by the Order of STC Russian Federation of 18.11.2002 of N 1206)
5. Determine that the obligations of importers provided to customs authorities in case of receipt of excise stamps before entry into force of this Order, about fulfillment of requirements of conditions of import, release for free circulation of the marked goods and about submission of the report on use of brands are subject to observance by them before the expiration of effective periods of such obligations.
6. To provide to chiefs of regional customs authorities and customs bringing this Order to data of interested persons.
7. Press - service of the State Customs Committee of Russia (V. A. Yemelyanov) from the date of state registration of this Order to provide illumination of its provisions in mass media.
8. To exercise control of execution of this Order to the vice-chairman of the State Customs Committee of Russia A. A. Kaulbars.
Chairman of Committee
the general - the colonel
Customs Service M. V. VANIN
Appendix 1
to the Order of the State Customs Committee of Russia of December 28, 2000 No. 1230
+---+----------------+-------------------------------------------+ ¦ N ¦ Код ТН ВЭД ¦ Наименование товара ¦ ¦п/п¦ России ¦ ¦ +---+----------------+-------------------------------------------+ ¦ 1 ¦Из 2008 ¦Алкогольная продукция с содержанием¦ ¦ ¦ ¦этилового спирта более 9% объема готовой¦ ¦ ¦ ¦продукции ¦ +---+----------------+-------------------------------------------+ ¦ 2 ¦из 2204 10 110 0¦Вино шампанское, вино виноградное игристое¦ ¦ ¦из 2204 10 190 0¦или шипучее, вино виноградное натуральное,¦ ¦ ¦из 2204 21 ¦включая крепленое, с содержанием этилового¦ ¦ ¦из 2204 29 ¦спирта более 9% объема готовой продукции ¦ +---+----------------+-------------------------------------------+ ¦ 3 ¦из 2205 ¦Вермуты и виноградные натуральные вина¦ ¦ ¦ ¦прочие с добавлением растительных или¦ ¦ ¦ ¦ароматических веществ, с содержанием¦ ¦ ¦ ¦этилового спирта более 9% объема готовой¦ ¦ ¦ ¦продукции ¦ +---+----------------+-------------------------------------------+ ¦ 4 ¦из 2206 00 ¦Напитки прочие сброженные (например, сидр,¦ ¦ ¦ ¦перри, или сидр грушевый, напиток медовый);¦ ¦ ¦ ¦смеси сброженных напитков и смеси¦ ¦ ¦ ¦сброженных напитков и безалкогольных¦ ¦ ¦ ¦напитков, с содержанием этилового спирта¦ ¦ ¦ ¦более 9% объема готовой продукции, в¦ ¦ ¦ ¦другом месте не поименованные или не¦ ¦ ¦ ¦включенные ¦ +---+----------------+-------------------------------------------+ ¦ 5 ¦из 2208 ¦Спиртовые настойки, ликеры и прочие¦ ¦ ¦ ¦спиртные напитки с содержанием этилового¦ ¦ ¦ ¦спирта более 9% объема готовой продукции ¦ +---+----------------+-------------------------------------------+ ¦ 6 ¦2402 10 000 0 ¦Сигары, сигары с обрезанными концами и¦ ¦ ¦ ¦сигариллы, содержащие табак ¦ +---+----------------+-------------------------------------------+ ¦ 7 ¦2402 20 ¦Сигареты, содержащие табак ¦ +---+----------------+-------------------------------------------+ ¦ 8 ¦2403 10 ¦Курительный табак, в том числе трубочный,¦ ¦ ¦ ¦за исключением табака, используемого в¦ ¦ ¦ ¦качестве сырья для промышленного¦ ¦ ¦ ¦производства табачной продукции ¦ +---+----------------+-------------------------------------------+
Appendix 2
to the Order of the State Customs Committee of Russia of December 28, 2000 No. 1230
1. This Instruction about procedure for marking of separate excise goods excise stamps (further - the Instruction) is developed for the purpose of streamlining of turnover of excise stamps in customs authorities, rules of marking of separate foreign excise goods by excise stamps, import, storage and customs clearance of such goods, and also control of proper use of excise stamps by persons who received them according to established procedure.
2. The alcoholic products, tobacco and tobacco products imported on customs area of the Russian Federation for the purpose of release for free circulation and control of their turnover are subject to marking by excise stamps.
3. Lists of alcoholic products, the tobacco and tobacco products which are subject to marking by excise stamps (further - goods), are classified by the State Customs Committee of Russia according to the Commodity Nomenclatures of Foreign Economic Activity codes of Russia and affirm regulatory legal act of the State Customs Committee of Russia.
4. Person who acquired excise stamps, and also person moving the goods marked by excise stamp through customs border of the Russian Federation is responsible for observance of the procedure for marking of goods established by this Instruction.
5. Samples of excise stamps for marking of alcoholic products affirm the Government of the Russian Federation, and for marking of tobacco and tobacco products affirm regulatory legal act of the State Customs Committee of Russia in coordination with the Ministry of Finance of the Russian Federation.
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