FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2024 No. 430-FZ

About introduction of amendments to articles 149 and 150 of part two of the Tax Code of the Russian Federation and article 3 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation"

Accepted by the State Duma on November 26, 2024

Approved by the Federation Council on November 27, 2024

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 22, Art. 2066; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 47, Art. 4819; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; No. 49, Art. 6071; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 50, Art. 6968; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2888, 2889; No. 30, Art. 4031, 4048; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2936, 2938; No. 30, Art. 4240; No. 48, Art. 6647; 2015, No. 1, Art. 17, 32; No. 48, Art. 6684, 6692; 2016, No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4175; No. 49, Art. 6844; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 25, Art. 3590; No. 30, Art. 4441; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318; 2018, No. 1, Art. 14, 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113, 4114; No. 39, Art. 5374; 2020, No. 13, Art. 1857; No. 29, Art. 4501; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 11, Art. 1597; No. 16, Art. 2598, 2599; No. 29, Art. 5288, 5290, 5291; No. 45, Art. 7676; №48, of Art. 8310; No. 52, Art. 9350, 9353; 2023, No. 1, Art. 43; No. 8, Art. 1200; No. 26, Art. 4670; No. 32, Art. 6121; No. 47, Art. 8315; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524; 2024, No. 10, Art. 1312; No. 13, Art. 1672, 1681; No. 33, Art. 4955, 4979) following changes:

Paragraph two of the subitem 35 of Item 3 of article 149 after words of "the breeding certificate" to add 1) with the word of "(passport)";

2) in subitem 19 of Article 150:

a) state paragraph two in the following edition:

"In case of commodity importation, specified in this subitem, from the countries which are not state members of the Eurasian Economic Union, provisions of this subitem are applied on condition of submission to customs authority of the conclusion about reference of farm animals and the seeds and embryos received from them to breeding products (material) issued according to the Federal Law of August 3, 1995 to No. 123-FZ "About breeding livestock production".";

b) add with the paragraph third the following content:

"In case of commodity importation, specified in this subitem, from state members of the Eurasian Economic Union of provision of this subitem are applied on condition of submission to tax authority of the breeding certificate (passport) of the imported breeding products (material), the exporting country issued by authorized body;".

Article 2

Regarding the 2nd article 3 of the Federal Law of June 23, 2016 No. 187-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 26, Art. 3856; 2020, No. 48, Art. 7628; No. 48, the Art. 8310) words" (in edition of this Federal Law)" to exclude 2022,.

Article 3

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of paragraph two of the subitem 35 of Item 3 of Article 149, of the paragraph of third subitem 19 of article 150 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to products on which breeding certificates are granted till September 1, 2023.

3. Action of provisions of paragraph two of subitem 19 of article 150 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since September 1, 2024.

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