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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 6, 2018 No. 1487

About modification of the Order of the Government of the Russian Federation of December 31, 2004 No. 908

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the 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 Russian Federation Code, 2005, No. 3, Art. 196; No. 43, Art. 4394; 2006, No. 50, Art. 5341; 2007, No. 1, Art. 290; No. 29, Art. 3711; 2009, No. 36, Art. 4356; 2010, No. 52, Art. 7080; 2011, No. 3, Art. 537; 2012, No. 7, Art. 877; No. 23, Art. 3024; 2013, No. 1, Art. 64; 2014, No. 10, Art. 1040; 2015, No. 49, Art. 6991; 2018, No. 13, Art. 1807, 1823; No. 20, Art. 2846).

2. 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 on the value added tax.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of December 6, 2018 No. 1487

Changes which are made to the Order of the Government of the Russian Federation of December 31, 2004 No. 908

1. In 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 approved by the specified resolution:

a) in the Section "The Cattle and Bird in Live Weight":

in line item "Horses, donkeys, mules and hinnies live 0101 (except sports horses and pony)" "sports" shall be replaced with words the word "sports and breeding";

"Cattle live 0102" to add line item with words "(except breeding)";

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