ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 27, 2025 No. 1282

About procedure for determination of minimum price of tobacco 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 tobacco products.

2. The minimum prices of tobacco products determined according to the Rules approved by this resolution are applied since March 1, 2026.

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 tobacco products till February 1, 2026.

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 August 27, 2025 No. 1282

Rules of determination of minimum price of tobacco products

1. These rules regulate procedure for determination of the minimum price of tobacco products (except for cigarettes and cigarettes) (further - tobacco 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 tobacco 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 tobacco products (in the whole rubles with rounding in the big party) on the formulas established by items 4 - 12 these rules, and performs publication on the official site of the Ministry on the Internet of values of minimum prices of separate types of tobacco products.

Value of minimum price of tobacco 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 before date of application of new rates of excise on tobacco products.

3. Determination of minimum price of the tobacco 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 tobacco products in relation to the corresponding type of tobacco products published according to Item 2 of these rules, and data on the characteristics of tobacco products of such type provided by the importer or the producer of this type of tobacco products to the state information system of monitoring of turnover of goods, which are subject to obligatory marking by means of identification.

4. Minimum price of 1 kilogram of pipe tobacco (MTsTT) is determined on the basis of value of rate of excise on pipe tobacco, rate of the value added tax and coefficient by the following formula:

where:

SA - the value of rate of excise in rubles for 1 kilogram of pipe tobacco 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 kilogram of smoking tobacco of tonkorezanny (MTsTKT) is determined on the basis of value of rate of excise on smoking tobacco, rate of the value added tax and coefficient by the following formula:

where SB - the value of rate of excise in rubles for 1 kilogram of smoking tobacco established by the Tax Code of the Russian Federation for the corresponding period.

6. Minimum price of 1 kilogram of snuffing tobacco (MTsTN) is determined on the basis of value of rate of excise on snuffing tobacco, rate of the value added tax and coefficient by the following formula:

where SV - the value of rate of excise in rubles for 1 kilogram of snuffing tobacco established by the Tax Code of the Russian Federation for the corresponding period.

7. Minimum price of 1 kilogram of chewing tobacco (MTsTZh) is determined on the basis of value of rate of excise on chewing tobacco, rate of the value added tax and coefficient by the following formula:

where:

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

KTZh - coefficient which value makes:

for chewing tobacco in interior package weighing no more than 10 grams - 4;

for chewing tobacco in interior package weighing more than 10 grams - 3,5.

8. Minimum price of 1 kilogram of tobacco for hookah (MTSTDK) is determined on the basis of value of rate of excise on tobacco hookah, rates of the value added tax and coefficient by the following formula:

where:

SD - 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;

KTDK - coefficient which value makes:

for tobacco for hookah in interior package weighing no more than 25 grams - 0,7;

for tobacco for hookah in interior package weighing more than 25 grams and no more than 40 grams - 0,6;

for tobacco for hookah in interior package weighing more than 40 grams and no more than 100 grams - 0,52;

for tobacco for hookah in interior package weighing more than 100 grams - 0,44.

9. Minimum price of one cigar (MTsS) is determined on the basis of value of rate of excise on cigars, rate of the value added tax and coefficient by the following formula:

where SE - the value of rate of excise in rubles for one cigar established by the Tax Code of the Russian Federation for the corresponding period.

10. Minimum price of 1000 pieces of cigarillos (cigarettes) (MTsSL) is determined on the basis of value of rate of excise on cigarillos (cigarettes), rates of the value added tax and coefficient by the following formula:

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