ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 14, 2024 No. 301

About procedure for determination of minimum price of nikotinsoderzhashchy products

According to article 7 of the Federal law "About State Regulation of Production and Turnover of Tobacco Products, Tobacco Products, Nikotinsoderzhashchy Products and Raw Materials for Their Production" Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of minimum price of nikotinsoderzhashchy products.

2. The minimum prices of nikotinsoderzhashchy products determined according to the Rules approved by this resolution are applied since September 1, 2024.

3. To provide to the Ministry of Agriculture of the Russian Federation according to this resolution publication on the official site of the Ministry on the Internet of values of minimum prices of nikotinsoderzhashchy products till July 1, 2024.

4. This resolution becomes effective after 30 days after day of its official publication and is effective within 6 years from the date of its entry into force.

Approved by the Order of the Government of the Russian Federation of March 14, 2024 No. 301

Rules of determination of minimum price of nikotinsoderzhashchy products

1. These rules regulate determination of the minimum price of nikotinsoderzhashchy products applied in case of its input in turnover, turnover and conclusion from turnover, except for transactions in the field of foreign trade (when importing to the Russian Federation, including from state members of the Eurasian Economic Union, and export from the Russian Federation, including in state members of the Eurasian Economic Union).

These rules are not applied to the nikotinsoderzhashchy products placed under customs procedure of duty-free trade for realization in duty-free shops.

2. The Ministry of Agriculture of the Russian Federation calculates values of minimum prices of separate types of nikotinsoderzhashchy products (in the whole rubles with rounding in the big party) on the formulas established by items 4 - 6 these rules, and performs publication on the official site of the Ministry on the Internet of values of minimum prices of separate types of nikotinsoderzhashchy products.

Value of minimum price of nikotinsoderzhashchy products is calculated and is subject to publication on the official site of the Ministry of Agriculture of the Russian Federation on the Internet not later than 30 calendar days about day of application of new rates of excise on nikotinsoderzhashchy products.

3. Determination of minimum price of the nikotinsoderzhashchy products packed into interior package in case of its realization is performed with use of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification, in the automatic mode based on values of the minimum prices of nikotinsoderzhashchy products in relation to the corresponding type of nikotinsoderzhashchy products published according to Item 2 of these rules or these rules, and data on the characteristics of nikotinsoderzhashchy products of such type provided by the importer or the producer of these products to the state information system of monitoring of turnover of goods, which are subject to obligatory marking by means of identification specified in Item 7.

Value of minimum price of liquids for electronic systems of delivery of nicotine in portion pack (cartridge (capsule) with amount less than 1 milliliter of nikotinsoderzhashchy or nicotine free liquid are accepted equal to value of minimum price of liquids for electronic systems of delivery of nicotine in portion pack (cartridge (capsule) with amount 1 milliliter of nikotinsoderzhashchy or nicotine free liquid.

Value of minimum price of the liquids for electronic systems of delivery of nicotine placed by the manufacturer directly in electronic system of delivery of nicotine by industrial method (in the device disposable) with amount less than 4 milliliters, is accepted equal to value of minimum price of the liquids for electronic systems of delivery of nicotine placed by the manufacturer directly in electronic system of delivery of nicotine by industrial method (in the device disposable) with amount 4 milliliters.

4. Minimum price of 1 gram of products with the heated tobacco (MTsTN) is determined on the basis of value of rate of excise on the tobacco (tobacco products) intended for consumption by heating, rate of the value added tax and the raising coefficient on the following formula:

where:

SA - the value of rate of excise in rubles for 1 kilogram of the tobacco (tobacco products) intended for consumption by heating established by the Tax Code of the Russian Federation for the corresponding period;

SNDS - the rate of the value added tax established by the Tax Code of the Russian Federation.

5. Minimum price of 1 milliliter of liquid for electronic systems of delivery of nicotine (nikotinsoderzhashchy liquid, nicotine free liquid) is determined (MTsZhESDN) on the basis of value of rate of excise on liquid for electronic systems of delivery of nicotine, rate of the value added tax and the raising coefficient by the following formula:

where:

SATURDAY - the value of rate of excise in rubles for 1 milliliter of liquid for electronic systems of delivery of nicotine established by the Tax Code of the Russian Federation for the corresponding period;

KZhESDN - the raising coefficient which value makes:

for liquids for electronic systems of delivery of nicotine in portion pack (cartridge (capsule) - 1,5;

for liquids for electronic systems of delivery of nicotine in bottles (containers for nikotinsoderzhashchy and nicotine free liquids) - 1,19;

for liquids for the electronic systems of delivery of nicotine placed by the manufacturer directly in electronic system of delivery of nicotine by industrial method (in the device disposable) - 2.

6. Minimum price of 1 gram of bestabachny mixes for heating (MTsBKS) is determined on the basis of value of rate of excise on tobacco hookah, rates of the value added tax and the raising coefficient by the following formula:

where:

SV - value of rate of excise in rubles for 1 kilogram of tobacco hookah, established by the Tax Code of the Russian Federation for the corresponding period;

KBKS - the raising coefficient which value makes:

for bestabachny mixes for heating in interior package weighing no more than 125 grams - 0,33;

for bestabachny mixes for heating in interior package weighing more than 125 grams - 0,25.

7. Minimum price of the nikotinsoderzhashchy products which are not specified in items 4 - 6 these rules, is determined in the amount of 10000 rubles for unit of interior package.

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