ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 30, 2024 No. 1188

About features of production of the special brands ordered by producers of tobacco products till September 1, 2024, their acquisition, marking of tobacco products by them, accounting and destruction of the damaged special brands, special brands which are not conforming to requirements to samples of special brands, features of their identification

According to article 4 of the Federal Law of August 8, 2024 "About modification of separate legal acts of the Russian Federation" the Government of the Russian Federation decides No. 325-FZ:

1. Determine that since September 1, 2024:

acceptance and consideration by territorial tax authorities of statements for issue of the special brands for marking of tobacco products (further - special brands) provided by Rules of production of special brands, their acquisitions, marking of tobacco products by them, accounting, identification and destruction of the damaged special brands approved by the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About the special brands for marking of tobacco products" (further - Rules) given after August 31, 2024 stop;

drawing special brands on tobacco products by her producer can be performed until expenditure of inventories of the special brands which are available for the producer of tobacco products, but no later than July 1, 2025, or no later than completion dates of obligations about use of special brands (further - obligations) if obligations are provided with the bank guarantee according to Rules.

2. Determine that special brands are made till January 1, 2025.

3. Determine that producers of tobacco products carry out till November 1, 2025 stipulated in Item 4(1) Rules of action for realization of tobacco products with the special brands put no later than July 1, 2025, on payment of excises on the sold tobacco products which payment due date came, and on submission of the report on use of the issued special brands, included in the obligations provided by producers of tobacco products to the period from March 1, 2024 to June 30, 2024 inclusive in one of the following cases:

the producer of tobacco products acquired the right to exemption of the amount of ensuring obligation fulfillment without submission of the bank guarantee according to the procedure, stipulated in Item 4(9) Rules;

the producer of tobacco products provided the obligation with money transfer into the account for accounting of transactions with the means going into the interim order of territorial tax authority opened in territorial authority of the Federal Treasury;

the producer of tobacco products provided the obligation with the provided bank guarantee and performed transfer of the amount of ensuring obligation fulfillment with money to the account for accounting of transactions with the means going into the interim order of territorial tax authority opened in territorial authority of the Federal Treasury before expiration of this guarantee.

4. Determine that the producers of tobacco products which do not have unexecuted obligations which completion date expired and also the producers of tobacco products having the right to exemption of the amount of ensuring obligation fulfillment without submission of the bank guarantee according to the procedure, stipulated in Item 4(9) Rules perform no later than December 1, 2025 destruction according to the procedure, stipulated in Item 5 these resolutions, remaining balance of special brands on the last number of calendar month in which there came the moment of the termination of drawing special brands in case of production of all tobacco products, with submission of the final report about use of special brands and the act (acts) of write-off attached to it.

In this resolution special brands are considered as the remaining balance of the special brands provided by the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products", which are liable to destruction and write-off of tobacco products by the producer:

the drawings tobacco products of special brands by the producer which are not used in case of production since September 1, 2024 of tobacco products at the time of the termination on tobacco products, but no later than July 1, 2025, including not conforming to requirements to the samples of special brands for marking of tobacco products approved by the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products";

applied with the producer of tobacco products on the tobacco products which are not conforming to requirements of the Federal Law "The Technical Regulation on Tobacco Products", the technical regulation of the Customs union "The technical regulation on tobacco products" (TR CU 035/2014) and being liable to destruction of tobacco products by the producer;

damaged during transportation from territorial tax authority to the producer of tobacco products, storage at the producer of tobacco products or when drawing on tobacco products.

The final report about use of special brands is constituted in form, stipulated in Item 20 Rules, with appendix of the act (acts) of write-off and destruction of special brands.

5. Destruction and write-off in connection with such destruction of remaining balance of special brands by the producer of tobacco products are performed without application of procedure for their destruction provided by Items 16 - 18 Rules, according to the statements of destruction and write-off of special brands which are drawn up by the producer of tobacco products. Acts of destruction and write-off of special brands are constituted by the producer of tobacco products in 2 copies and affirm the head of the producer of tobacco products. The second copy of each act goes to the territorial tax authority which issued special brands with appendix of the corresponding report on use of special brands.

Written off remaining balance of special brands is liable to destruction with observance of requirements of the legislation in the field of ensuring sanitary and epidemiologic wellbeing of the population and the legislation in the field of environmental protection by any technically with available method.

6. Provide to the Federal Tax Service control over the implementation of this resolution.

7. In Item 1 of the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products" (The Russian Federation Code, 2010, No. 5, the Art. 534) the words "is subject to obligatory" shall be replaced with words "can be subject".

8. Recognize invalid since March 1, 2026:

the order of the Government of the Russian Federation of January 26, 2010 No. 27 "About special brands for marking of tobacco products" (The Russian Federation Code, 2010, No. 5, the Art. 534);

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