Order of the Government of the Russian Federation "About Introduction of Amendments to Some Acts of the Government of the Russian Federation"

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 10, 2026 No. 1003

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

2. To the Ministry of Agriculture of the Russian Federation, the Ministry of Construction and Housing and Communal Services of the Russian Federation, the Ministry of the Russian Federation of development of the Far East and the Arctic to approve and bring to the Federal Tax Service and Federal Antimonopoly Service the lists specified in paragraphs the second - the fourth Item 42 of Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation, in tax period at the exchange auction held by the exchange (exchanges), approved by the order of the Government of the Russian Federation of April 29, 2021 No. 669 "About approval of Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange biddings carried out by the exchange (exchanges), and about recognition No. 733 which voided orders of the Government of the Russian Federation of May 22, 2020" (in edition of this resolution) (further - Rules), within 15 working days from the date of entry into force of this resolution according to the form specified in appendix to this resolution.

3. Recommend to the supreme executive bodies of subjects of the Russian Federation to bring to the Federal Tax Service and Federal Antimonopoly Service the list of the organizations determined according to the paragraph the sixth Item 42 of Rules for form according to appendix.

4. To Federal Antimonopoly Service to post on the official site on the Internet lists, stipulated in Item 42 Rules.

5. This resolution becomes effective from the date of its official publication.

Action of paragraphs two - the sixth, the seventeenth and eighteenth, twentieth - the twenty eighth, thirtieth - the thirty second, thirty fourth - the thirty sixth, the thirty eighth and thirty ninth, forty first - the forty third, forty fifth - the forty ninth subitem "b" of Item of 1 changes approved by this resolution extends to the legal relationship which arose since June 1, 2026.

Action of paragraphs of the seventh - the sixteenth, nineteenth, twenty ninth, thirty third, thirty seventh, fortieth, forty fourth, fiftieth and fifty first subitem "b" of Item of 1 changes approved by this resolution extends to the legal relationship which arose since July 1, 2026.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of August 10, 2026 No. 1003

Changes which are made to acts of the Government of the Russian Federation

1. In the order of the Government of the Russian Federation of April 29, 2021 No. 669 "About approval of Rules of determination of the minimum size of amount of automobile gasoline of class 5 and (or) diesel fuel of class 5, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) and about recognition No. 733 which voided orders of the Government of the Russian Federation of May 22, 2020" (The Russian Federation Code, 2021, No. 19, Art. 3224; 2022, No. 17, Art. 2934; 2023, No. 32, Art. 6366; No. 41, Art. 7348; 2024, No. 10, Art. 1420; No. 15, Art. 2059; No. 53, Art. 8687; 2026, No. 22, Art. 2854):

a) in the name and Item 1 of the word of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

b) in the Rules approved by the specified resolution:

in the name and Item 1 of the word of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in Item 2 of the word of "sales amount of automobile gasoline of class 5" shall be replaced with words "sales amount high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", words of "motor gasoline production of class 5" shall be replaced with words "productions high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation", the words "on amount of automobile gasoline of class 5" shall be replaced with words "on amount high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in Item 3 of the word of "sales amount of diesel fuel of class 5" shall be replaced with words "sales amount of diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", shall be replaced with words words of "production volume of diesel fuel of class 5" "production volume of diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation", shall be replaced with words the words "on amount of diesel fuel of class 5" "on amount of diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in item 4:

in paragraphs one and the second words of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in paragraph three of the word "In case of Definition of the Minimum Sizes" shall be replaced with words "Except for case, stipulated in Item 4(1) these rules, in case of determination of the minimum sizes";

add with items 4 (1) and 4(2) following contents:

"4(1). In case of determination of the minimum sizes of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation at the exchange auction held by the exchange (exchanges) in the tax periods falling on the period from July 1 to December 31, 2026 also considers amounts of such goods realized on delivery conditions "shipment at own expense by road transport" but no more than 1 percent point from certain minimum sizes of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation.

4(2). In case of determination of the minimum sizes of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation at the exchange auction held by the exchange (exchanges) in the tax periods falling on the period from July 1 to December 31, 2026 also considers amounts of such goods realized under the exchange agreements signed based on the requests addressed to the specific participant of the exchange biddings and to off-exchange agreements but in total no more than 8 percent points and 13 percent points from certain minimum sizes of amount high-octane (by research method 92 and more) automobile gasoline and diesel fuel respectively, release into the stream of commerce and which address are resolved in the territory of the Russian Federation provided that buyers (acquirers) of such goods under exchange and (or) off-exchange agreements are:

the organizations specified in the list approved by the federal executive body performing functions on development of state policy and normative legal regulation in the field of agro-industrial complex;

the organizations specified in the list approved by the federal executive body performing in the territory of the Far Eastern Federal District functions on coordination of sales activity of state programs and federal target programs for the purpose of delivery of loads on the territories with limited terms of delivery of loads located in borders of the municipalities relating to the region of the Far North and areas equated to them according to the Federal Law "About Northern Delivery";

the organizations involved in area of construction, reconstruction, capital repairs, demolition of capital construction projects and specified in the list approved by the federal executive body performing functions on development of state policy and normative legal regulation in the field of construction;

the organization authorized by the Government of the Russian Federation on realization in the territory of the Russian Federation of the acquired automobile gasoline and diesel fuel made by the foreign organization according to the order of the Government of the Russian Federation of September 17, 2022 No. 2679-r;

the organizations authorized on supply of automobile gasoline and diesel fuel to subject of the Russian Federation by the operational staff created by the management official of such subject of the Russian Federation in pursuance of the Presidential decree of the Russian Federation of October 19, 2022 No. 757 "About the measures performed in subjects of the Russian Federation in connection with the Presidential decree of the Russian Federation of October 19, 2022 No. 756" in case of approval of deliveries to the address of the specified organizations by the Russian Prime Minister, either First Deputy Prime Minister of the Russian Federation, or the Deputy Prime Minister of Russia performing coordination of activities of the Ministry of Energy of the Russian Federation;

Russian Railways open joint stock company.";

in Item 5:

word in paragraph one of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

add with words "(except as specified, specified in item 4 (2) these rules)";

in Item 6:

in the paragraph the second:

the words "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", words "automobile gasoline of class 5 and (or) the acquired amounts of diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) the acquired amounts of diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", words "automobile gasoline of class 5 and (or)" shall be replaced with words total volumes of diesel fuel of class 5 "high-octane (by research method 92 and more) automobile gasoline and (or) total volumes of diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in Item 6 (words of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words 1) "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in Item 7:

in the text of paragraph one of the word of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in the paragraph the second:

words of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";