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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 26, 2010 No. 27

About special brands for marking of tobacco products

(as amended on 17-08-2020)

According to article 4 of the Federal law "The Technical Regulation on Tobacco Products" Government of the Russian Federation decides:

1. Determine that the tobacco products made and intended for realization in the territory of the Russian Federation (further - tobacco products), are subject to obligatory marking by special brands for marking of tobacco products of the established sample.

2. Approve enclosed:

Rules of production of special brands, their acquisitions, marking of tobacco products by them, accounting, identification and destruction of the damaged special brands;

requirements to samples of special brands for marking of tobacco products.

3. Determine that production of special brands is performed by Goznak joint-stock company (further - the organization - manufacturer of special brands).

4. Determine that the price of special brand:

includes the expenses connected with its production, storage at the manufacturer and delivery in territorial tax authorities;

constitutes 200 rubles for 1 thousand pieces excluding tax on value added.

5. To the Ministry of Finance of the Russian Federation till April 1, 2010 to approve:

samples of special brands;

the document forms provided by the Rules approved by this resolution;

storage precautions of special brands;

procedure for destruction of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648 "About marking by special brands of tobacco and tobacco products, made in the territory of the Russian Federation".

6. To the Federal Tax Service:

a) provide the organization of activities for acceptance since July 1, 2010 of orders for production of special brands, the stipulated in Item 1 this resolution, and also on production and issue of the specified special brands;

b) provide issue till September 30, 2010 inclusive of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648, according to the procedure and on the conditions provided by the specified resolution;

c) since October 1, 2010 to stop issue of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648;

d) till November 1, 2010 to carry out in territorial tax authorities inventory count of remaining balance of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648, as of October 1, 2010;

e) till December 1, 2010 to provide return to organizatsiiizgotovitel of special brands of remaining balance of the special brands specified in the subitem "g" of this Item;

e) provide carrying out till January 31, 2011 to inventory count of remaining balance of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648, at persons performing production of tobacco products as of December 31, 2010;

g) till March 1, 2011 to provide control of destruction of remaining balance of the special brands specified in the subitem "e" of this Item.

7. The organizations - to manufacturer of special brands:

till January 31, 2011 to carry out inventory count of remaining balance of the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 N 648, as of December 31, 2010;

till March 1, 2011 to provide destruction of remaining balance of the specified special brands.

8. Determine that production of tobacco products with marking by the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 N 648, till December 31, 2010 inclusive is in the territory of the Russian Federation allowed.

9. Determine that in the territory of the Russian Federation:

since January 1, 2011 production of tobacco products not marked by special brands, the stipulated in Item 1 this resolution is forbidden;

since January 1, 2012 realization of the tobacco products made in the territory of the Russian Federation, marked by the special brands provided by the order of the Government of the Russian Federation of June 18, 1999 No. 648 is forbidden.

10. Recognize voided since January 1, 2011:

the order of the Government of the Russian Federation of June 18, 1999 No. 648 "About marking by special brands of tobacco and the tobacco products made in the territory of the Russian Federation" (The Russian Federation Code, 1999, No. 25, the Art. 3126);

the order of the Government of the Russian Federation of January 29, 2001 No. 61 "About modification of the order of the Government of the Russian Federation of June 18, 1999 No. 648" (The Russian Federation Code, 2001, No. 6, the Art. 573);

Item of 2 changes which are made to acts of the Government of the Russian Federation, approved by the order of the Government of the Russian Federation of December 30, 2005 No. 844 "About the federal state unitary enterprise "Goznak" (The Russian Federation Code, 2006, No. 2, the Art. 209).

Russian Prime Minister

V. V. Putin

Approved by the Order of the Government of the Russian Federation of January 26, 2010 No. 27

Rules of production of special brands, their acquisitions, marking of tobacco products by them, accounting, identification and destruction of the damaged special brands

1. Production of special brands for marking of tobacco products (further - special brands) is performed according to the samples approved by the Ministry of Finance of the Russian Federation.

2. In case of production of special brands the technology excluding possibility of their counterfeit and reuse to destination shall be applied.

3. Special brands are acquired by persons performing production of tobacco products (further - producers of tobacco products), on the terms of advance payment of the specified brands in territorial tax authorities (Offices of the Federal Tax Service in subjects of the Russian Federation or interregional inspectorates of the Federal Tax Service for the largest taxpayers) in the place of implementation of production of tobacco products.

If the applicant stays on the registry in interregional Inspectorate of the Federal Tax Service on the largest taxpayers, special brands are issued by the specified tax authority provided that the place of implementation of production of tobacco products is in the same subject of the Russian Federation, as interregional Inspectorate of the Federal Tax Service on the largest taxpayers.

4. For the purpose of acquisition of special brands producers of tobacco products along with the statement for issue of special brands submit the following documents to territorial tax authority:

a) the report on use by the producer of tobacco products of the issued special brands;

b) calculation of need for special brands;

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