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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 31, 2004 No. 908

About approval of Lists of codes of types of food products and goods for children, liable to the value added tax on the tax rate of 10 percent

(The last edition from 06-12-2018)

According to subitems 1 and 2 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 food products according to the All-Russian Product Classifier, liable to the value added tax 10 percent on the tax rate in case of realization;

the list of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, liable to the value added tax 10 percent on the tax rate when importing to the territory of the Russian Federation;

the list of codes of types of goods for children according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of realization;

the list of codes of types of goods for children according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, liable to the value added tax 10 percent on the tax rate when importing to the territory of the Russian Federation.

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

Russian Prime Minister

M. Fradkov

Approved by the Order of the Government of the Russian Federation of December 31, 2004 , No. 908

The list of codes of types of food products according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of realization

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