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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 15, 2008 No. 688

About approval of Lists of codes of medical goods, liable to the value added tax on the tax rate of 10 percent

(as amended on 03-08-2021)

According to the subitem 4 of Item 2 of 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 medical goods according to the All-Russian Product Classifier, liable to the value added tax 10 percent on the tax rate in case of their realization;

the list of codes of medical goods according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, liable to the value added tax 10 percent on the tax rate in case of their import to the Russian Federation.

2. Determine that this resolution becomes effective since October 1, 2008.

Russian Prime Minister

V. V. Putin

 

Approved by the Order of the Government of the Russian Federation of September 15, 2008 (in edition of the Order of the Government of the Russian Federation of January 23, 2018 No. 50), No. 688

The list of codes of medical goods according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of their realization

 

Code of the All-Russian Product Classifier by types of economic activity (OKPD2)

Name of medical goods

I. Medicines, including pharmaceutical substances, and medicines made by the pharmaceutical organizations

02.30.40.140

Herbs

03.11.63.120

Seaweed brown

08.93.10.120

Salt sea

08.93.10.130

Sodium chloride net

08.93.10.140

Water sea

20.12.11.110

Zinc oxides

20.13.24.149

Acids inorganic other, not included in other groups

20.13.25.115

Oxide, hydroxide and peroxide of barium

20.13.31.000

Halogenides of metals

20.13.41.120

Sulfites

20.13.41.130

Sulfates

20.13.42.130

Phosphates

20.13.42.150

Nitrates (except potassium)

20.13.43.192

Potassium carbonate

20.13.43.193

Calcium carbonate

20.13.43.199

Carbonates are other, not included in other groups

20.13.51.113

Manganites, manganata and permanganates

20.13.62.110

Cyanides and tsianidoksida, cyanides complex

20.13.62.140

Borata

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