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ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of February 7, 2001 No. 131

About approval of the Instruction about procedure for application by customs authorities of the Russian Federation for the value added tax concerning the goods imported on the territory of the Russian Federation

(as of April 22, 2008)

According to the order of STC Russian Federation of November 27, 2003 this Instruction is applied by N1347 since January 1, 2004 in the part which is not contradicting provisions of the Customs code Russian Federation of May 28, 2003 of N61-FZ and the specified order

Based on part one of the Tax Code of the Russian Federation, (Russian Federation Code 03.08. 98, N 31, Art. 3824; 12:07. 99, N 28, Art. 3487; 10:01. 2000, N 2, Art. 134), parts two of the Tax Code of the Russian Federation (Russian Federation Code 07.08. 2000, N 32, Art. 3340), Federal Law of 05.08.2000 N118-FZ "About Enforcement of Part Two of the Tax Code of the Russian Federation and Modification of Some Legal Acts of the Russian Federation for Taxes" (Russian Federation Code 07.08. 2000, N 32, Art. 3341), Federal Law of 29.12.2000 N166-FZ "About Modification and Amendments in Part the Second the Tax Code of the Russian Federation" (Russian newspaper, 31.12.2000, N248-A) and Customs code of the Russian Federation (Sheet of the Congress of People's Deputies and Supreme Council of the Russian Federation, 05.08. 93, N 31, Art. 1224; Russian Federation Code, 26.06.95, N26, of Art. 2397; 01:01. 96, N 1, Art. 4; 28.07. 97, N 30, Art. 3586; 24:11. 97, N 47, Art. 5341; 15:02. 99, N 7, 879) I order to the Art.:

1. Approve the enclosed Instruction about procedure for application by customs authorities of the Russian Federation for the value added tax concerning the goods imported on the territory of the Russian Federation.

2. Apply the Instruction about procedure for application by customs authorities of the Russian Federation for the value added tax to the goods imported on the territory of the Russian Federation to the legal relationship which arose since January 1, 2001.

3. (V. A. Yemelyanov) to provide to the press service of the State Customs Committee of Russia illumination of provisions of this order in mass media.

4. To exercise control of execution of this order to the vice-chairman of the State Customs Committee of the Russian Federation A. A. Kaulbars.

 

Chairman of Committee

colonel general

Customs Service M. V. Vanin

Appendix

to the order of STC Russian Federation of February 7, 2001 N131

The instruction about procedure for application by customs authorities of the Russian Federation for the value added tax concerning the goods imported on the territory of the Russian Federation

This Instruction is held for use in work with customs authorities of the Russian Federation.

1. Taxation object

1. The taxation object is commodity importation on customs area of the Russian Federation.

2. Taxpayers on value added

2. The value added tax is paid directly by the customs applicant or other persons according to the customs legislation of the Russian Federation (further - the taxpayer).

Any interested person has the right to pay the value added tax, except as specified, provided by the Customs code of the Russian Federation.

3. Tax rates

3. The tax rate on value added in the amount of 10 percent is applied in the relation:

- food products according to the list established by part two of the Tax Code of the Russian Federation;

- on goods for children according to the list established by part two of the Tax Code of the Russian Federation;

- periodic printing editions, except for periodic printing editions of advertizing or erotic nature;

- the book products connected with education, science and culture, except for book products of advertizing and erotic nature;

- following medical goods of national and foreign production:

medicines, including medicinal substances, including intra pharmaceutical production;

products of medical appointment.

Codes of the specified goods according to the Commodity nomenclature of foreign economic activity are determined by the Government of the Russian Federation.

Inventories to which the tax rate on value added in the amount of 10 percent is applied with indication of commodity codes according to the Commodity Nomenclature of Foreign Economic Activity of Russia are led up to customs authorities of the Russian Federation separate regulating documents of the State Customs Committee of Russia.

4. The tax rate on value added in the amount of 20 percent is applied to other goods.

4. Procedure for calculation of the value added tax

5. The tax base for calculation of the value added tax in case of commodity importation (except for the goods specified in Item 6 of this Instruction) on customs area of the Russian Federation is determined as the amount:

- customs value of goods;

- to the subject customs duty payment;

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