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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 31, 2005 No. 866

About marking of alcoholic products excise stamps

(The last edition from 27-09-2018)

 The government of the Russian Federation decides:

1. Approve enclosed:

Rules of drawing on excise stamps of data on the alcoholic products marked by them;

Rules of marking of alcoholic products excise stamps;

report form about use of earlier issued excise stamps.

2. Determine that:

excise stamps are acquired in customs authorities by the organizations performing import (import) to the Russian Federation of alcoholic products (further - the organization), in the place of their state registration;

acquisition of excise stamps is performed on condition of their advance payment and acceptance by customs authority from the organizations of reports on use of earlier issued excise stamps.

3. Determine that in case of receipt of excise stamps the organization undertakes the obligation about use of acquired excise stamps according to their appointment (further - the obligation of the organization) providing:

a) drawing on alcoholic products of excise stamps in accordance with the established procedure;

b) return of the damaged and/or unused excise stamps to the customs authority which issued them;

c) submission of the report on use of the issued excise stamps.

d) import in accordance with the established procedure to the Russian Federation the alcoholic products marked by excise stamps including its delivery according to customs procedure of customs transit in transit foreign goods from customs authority in the place of arrival to internal customs authority;

e) the room of the alcoholic products marked by excise stamps under customs procedure of release for internal consumption and payment of receivable customs duties, taxes or the room under customs procedures of destruction or re-export.

In case of return of the damaged and/or unused excise stamps money is not subject to return.

The form of the obligation of the organization is determined by the Federal Customs Service.

4. Determine that in case of acquisition of excise stamps the organization according to the rules of acquisition of excise stamps and control of their use approved by the Federal Customs Service submits the application for issue of excise stamps in the form approved by the Ministry of Finance of the Russian Federation and the documents specified in article 12 of the Federal law "About State Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-containing Products and about Restriction of Consumption (Drinking) of Alcoholic Products". At the same time legitimacy of use on alcoholic products of the trademark protected in the Russian Federation is confirmed by the documents provided by the civil legislation, and ensuring obligation fulfillment of the organization is performed by the methods provided by the customs legislation of the Customs union. The size of the amount of ensuring obligation fulfillment of the organization is determined by the Federal Customs Service proceeding from the amount of the customs payments which are subject to payment by the corresponding type of alcoholic products in case of its room under customs procedure of release for internal consumption. In case of non-execution of the obligation of the organization the money which is the providing amount is transferred into the federal budget in the amount of, multiple to quantity of excise stamps on which the obligation is not fulfilled.

5. To the Ministry of economic development and trade of the Russian Federation in a month from the date of the introduction of this resolution in force to approve:

a) rules of acquisition of excise stamps and control of their use;

b) drawing format on excise stamps of data on the marked alcoholic products, technical means of Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, alcoholic and alcohol-containing products which are read out with use;

c) rules of the direction of confirmation about fixing of data on alcoholic products in Unified State Automated Information System and notifications on refusal in fixing of the specified data.

6. To the Federal Customs Service:

a) carry out inventory count of quantity of the excise stamps entered by the order of the Government of the Russian Federation of January 6, 2000 N17 "About Samples of Excise Stamps for Marking of Alcoholic Products of Foreign Production" (The Russian Federation Code, 2000, N 2, Art. 251; The Russian newspaper, 2005, on December 28), which are in warehouses of customs authorities as of June 30, 2006;

b) following the results of the carried-out inventory count to perform destruction of the excise stamps which are in warehouses of customs authorities and not conforming to the established presents the resolution to requirements, and also returned in customs authorities as unused or damaged;

c) perform necessary organizational actions for the purpose of ensuring proper control of marking of alcoholic products with excise stamps.

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