ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 20, 2014 No. 1435

About approval of lists of codes of types of products, liable to the value added tax on the tax rate of 10 percent listed in the subitem 5 of Item 2 of article 164 of the Tax Code of the Russian Federation

According to the subitem 5 of Item 2 of 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 types of products, liable to the value added tax on the tax rate of 10 percent when importing to the territory of the Russian Federation listed in the subitem 5 of Item 2 of article 164 of the Tax Code of the Russian Federation according to the single Commodity nomenclature of foreign economic activity of the Customs union;

the list of codes of types of products, liable to the value added tax on the tax rate of 10 percent in case of realization listed in the subitem 5 of Item 2 of article 164 of the Tax Code of the Russian Federation according to the All-Russian Product Classifier;

the list of codes of types of products, liable to the value added tax on the tax rate of 10 percent in case of realization listed in the subitem 5 of Item 2 of article 164 of the Tax Code of the Russian Federation according to the All-Russian Product Classifier by types of economic activity.

2. Determine that the list provided by the paragraph third Item 1 of this resolution is applied before cancellation of the All-Russian Product Classifier.

3. Determine that this resolution becomes effective after 1 month from the date of its official publication, but not earlier than the 1st of the next tax period.

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