LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of October 31, 2012 No. 05-12/54083

About application of VAT rate

The head department of the federal customs income and tariff regulation of FCS of Russia considered the letter on application of VAT rate when importing to the territory of the Russian Federation of such goods as breeding domestic rabbits, 0106 14 109 0 FEACN CU classified in subsubline item, and report the following.

According to the subitem 4 of Item 1 of article 146 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the taxation object the value added tax commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction is recognized.

The subitem 1 of Item 2 of article 164 Tax Code of the Russian Federation determines the list of food products which realization is assessed with the VAT on the tax rate of 10 percent, including the cattle and bird in live weight.

At the same time for the purpose of realization of provisions of the subitem 1 of Item 2 of article 164 Tax Code of the Russian Federation the order of the Government of the Russian Federation N 908 approves of 31.12.2004 the list of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Customs union, liable to VAT 10 percent on the tax rate when importing to the territory of the Russian Federation (further - the List).

For the purposes of application of the List it is necessary to be guided both by the FEACN CU code, and description of goods.

According to the List, the cattle and the bird in live weight eaten, classified in goods item 0106 FEACN CU VATes on the tax rate of 10 percent are assessed.

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