FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 30, 2016 No. 225-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on June 21, 2016

Approved by the Federation Council on June 29, 2016

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3421; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 22, Art. 2066; No. 28, Art. 2886; 2005, No. 30, Art. 3118, 3128, 3130; No. 52, Art. 5581; 2006, No. 31, Art. 3433; No. 47, Art. 4819; 2007, No. 49, Art. 6071; 2008, No. 48, Art. 5519; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 48, Art. 5731, 5732; No. 51, Art. 6155; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4566, 4583, 4593; No. 45, Art. 6335; No. 49, Art. 7016; 2012, No. 50, Art. 6968; No. 53, Art. 7584; 2013, No. 23, Art. 2888; No. 40, Art. 5039; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 30, Art. 4240; No. 48, Art. 6647; 2015, No. 48, Art. 6689; 2016, No. 14, Art. 1902; No. 15, Art. 2063) following changes:

Subitem 2 of Article 150 to state 1) in the following edition:

"2) following goods:

the goods specified in the subitem 1 of Item 2 of article 149 of this Code;

raw materials and components which are intended for production of the goods specified in the paragraph the second this subitem and which analogs are not made in the Russian Federation.

Provisions of the paragraph of third this subitem are applied on condition of submission to customs authorities of the document confirming purpose such the raw materials and components and lack of their analogs which are made in the Russian Federation issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in the procedure established by the specified federal executive body.

In case of import such raw materials and components from the territory of state member of the Eurasian Economic Union this document is submitted in tax authority;";

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