Order of the Government of the Russian Federation "About approval of lists of codes of the types of products assessed on listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 18, 2024 No. 1816

About approval of lists of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent

According to article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve enclosed:

the list of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent in case of realization, according to the All-Russian Product Classifier by types of economic activity;

the list of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent when importing to the territory of the Russian Federation and other territories which are under its jurisdiction according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

2. Recognize invalid:

the order of the Government of the Russian Federation of October 20, 2016 No. 1069 "About approval of lists of codes of the types of products exempted from taxation on value added, listed in the subitem 35 of Item 3 of Article 149 and subitem 19 of article 150 of the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 44, the Art. 6131);

the order of the Government of the Russian Federation of January 18, 2017 No. 23 "About modification of the order of the Government of the Russian Federation of October 20, 2016 No. 1069" (The Russian Federation Code, 2017, No. 4, the Art. 669);

the order of the Government of the Russian Federation of December 1, 2021 No. 2167 "About modification of the list of codes of the types of products exempted from taxation on value added in case of realization (transfer for own needs), listed in the subitem 35 of Item 3 of article 149 of the Tax Code of the Russian Federation according to the All-Russian Product Classifier by types of economic activity" (The Russian Federation Code, 2021, No. 50, the Art. 8555).

3. 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, and its action extends to the legal relationship which arose since January 1, 2025.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of December 18, 2024, No. 1816

The list of codes of the types of products listed in subitem 1.2 of Item 2 of article 164 of the Tax Code of the Russian Federation, liable to the value added tax on the tax rate of 10 percent in case of realization, according to the All-Russian Product Classifier by types of economic activity

OK code 034-2014	Description of goods
01.41.10.120	Cattle dairy large horned live breeding
01.42.11.120	Horned cattle other live (except calfs and young growth) breeding
01.42.11.121	The cattle meat large horned live (except calfs and young growth) breeding
01.42.11.129	Horned cattle other live (except calfs and young growth) breeding
01.42.12.121	Calfs of dairy cattle live breeding
01.42.12.122	Calfs of meat cattle live breeding
01.42.12.129	Calfs of other cattle live breeding
01.42.13.121	Young growth of dairy cattle live breeding
01.42.13.122	Young growth of meat cattle live breeding
01.42.13.129	Young growth of other cattle live breeding
From 01:42. 2, from 01:42. 20, from 01.42.20.000	Sperm bull (received from breeding bulls)
01.43.10.110	Horses adults thoroughbred breeding
01.43.10.120	Young growth of horses thoroughbred breeding
From 01.43.10.500	The sperm of stallions (received from studhorses)
01.45.11.100	Sheep thoroughbred breeding
01.45.11.110	Sheep thoroughbred breeding fine-fleece breeds
01.45.11.120	Sheep thoroughbred breeding semi-fine-fleece breeds
01.45.11.130	Sheep thoroughbred breeding polugrubosherstny breeds
01.45.11.140	Sheep thoroughbred breeding grubosherstny breeds (without Karakul and astrakhan)
01.45.11.150	Sheep thoroughbred breeding Karakul and astrakhan breeds
01.45.11.160	Young growth of thoroughbred breeding sheep
01.45.11.190	Sheep thoroughbred breeding other, not included in other groups
From 01.45.11.270	The sperm of rams (received from breeding rams)
01.45.12.100	Goats thoroughbred breeding
01.45.12.110	Goats adults thoroughbred breeding
01.45.12.120	Young growth of thoroughbred breeding goats
From 01.45.12.230	The sperm of goats (received from breeding goats)
01.46.10.100	Pigs thoroughbred breeding
01.46.10.110	Pigs adults thoroughbred breeding
01.46.10.120	Young growth of thoroughbred breeding pigs
From 01.46.10.400	The sperm of male pigs (received from breeding male pigs)
From 01.47.1	Bird agricultural live (breeding bird)
From 01.47.23	Eggs incubatory (received from breeding bird)
From 01:49. 27, from 01.49.27.000	The embryos received for reproduction from breeding cattle, breeding pigs, breeding sheep, breeding goats, breeding horses
03.22.40.210	The embryos received from breeding fishes
03.22.40.220	The juveniles received from breeding fishes
03.22.40.230	Fish breeding fresh-water

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