ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 20, 2010 No. 76

About excise stamps for marking of the tobacco products imported into the Russian Federation

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 of foreign production imported into the Russian Federation for the purpose of its realization (further - tobacco products), are subject to obligatory marking by excise stamps for marking of tobacco products of the samples established according to this resolution.

2. Approve enclosed:

Rules of production of excise stamps for marking of the tobacco products imported into the Russian Federation, their acquisition, marking of tobacco products by them, accounting, identification and destruction of the damaged excise stamps;

requirements to samples of excise stamps for marking of the tobacco products imported into the Russian Federation.

3. Ceased to be valid according to the Order of the Government of the Russian Federation of 07.02.2019 No. 93

4. Determine that the price of excise stamp includes the expenses connected with its production, storage at the organization manufacturer and delivery in customs authorities and constitutes 200 rubles for 1 thousand pieces excluding tax on value added.

5. To the Federal Customs Service till April 1, 2010 to approve:

in coordination with the Ministry of Finance of the Russian Federation samples of excise stamps;

the application form about acquisition of excise stamps;

form of the obligation of the importer of use of excise stamps according to their appointment;

report form of the importer about use of the acquired excise stamps.

6. Import to the Russian Federation of the tobacco products which are not marked in accordance with the established procedure by excise stamps is allowed only in case of import of tobacco products:

a) as supplies and remaining on boards sea (river), aircrafts and in trains during their stay on customs area of the Eurasian Economic Union, and also in Items of their intermediate stop and the parking;

b) when placing under customs procedure of customs transit in transit (transportation) from customs authority in the place of arrival to customs authority in the place of departure;

c) the duty-free trade placed under customs procedure, in the presence on each single packaging of tobacco products which is inseparable from goods before its consumption and in which the goods are represented for retail trade, designation in Russian "Only for sale in duty-free shop" or the text of similar content in English;

d) diplomatic, consular and other official representations of foreign states, the international organizations, personnel of these representations and the organizations, and also the tobacco products intended for private and family use of separate categories of the foreign persons taking advantages, privileges and (or) immunities in the Russian Federation according to international treaties of the Russian Federation;

e) physical persons for the personal, family and other not connected with implementation of business activity needs within the established quotas according to the right of the Eurasian Economic Union and (or) the legislation of the Russian Federation on customs regulation;

e) as the exhibition samples placed under customs procedure of temporary import in number of no more than 200 pieces of cigarettes, no more than 100 pieces of cigarillos, no more than 25 pieces of cigars of each name, no more than 200 units of other tobacco products of each name;

g) as samples for carrying out certified testing in the quantity established by the legislation of the Russian Federation on technical regulation on condition of confirmation of their target use.

7. Determine that:

till December 31, 2013 import to the Russian Federation is forbidden to tobacco products not marked by excise stamps according to this resolution;

realization of the tobacco products marked by the excise stamps provided by the order of the Government of the Russian Federation of September 4, 1999 No. 1008 “About excise stamps” concerning filtered cigarettes of non-filtered cigarettes and cigarettes is performed till December 31, 2012 inclusive, concerning other tobacco products - till December 31, 2013 inclusive.

8. To the Federal Customs Service:

a) since April 1, 2010:

provide the organization of activities for acceptance from importers of tobacco products of statements for acquisition of excise stamps, and also on production and issue of excise stamps according to this resolution;

b) since July 1, 2010 to stop issue of the excise stamps specified in paragraph three of the subitem "an" of this Item;

c) carry out inventory count of remaining balance of the excise stamps specified in paragraph three of the subitem "an" of this Item as of July 1, 2010;

d) perform following the results of the carried-out inventory count destruction of the excise stamps specified in paragraph three of the subitem "an" of this Item, including returned in customs authorities as unused or damaged.

9. Control of use of excise stamps according to their appointment is exercised by customs authorities according to the legislation of the Russian Federation.

10. Recognize voided since January 1, 2012:

the order of the Government of the Russian Federation of September 4, 1999 N 1008 "About excise stamps" (The Russian Federation Code, 1999, N 37, the Art. 4502), except Item 6, which is declared invalid since July 1, 2010;

changes which are made to the decisions of the Government of the Russian Federation on the questions connected with marking of goods excise duty brands approved by the order of the Government of the Russian Federation of February 15, 2001 N 124 "About modification of decisions of the Government of the Russian Federation on the questions connected with marking of goods excise duty brands" (The Russian Federation Code, 2001, N 9, the Art. 857), except the subitem "v" of Item 1 regarding the changes made to Item 6 of the order of the Government of the Russian Federation of September 4, 1999 N 1008 "About excise stamps" which are recognized voided since July 1, 2010;

the order of the Government of the Russian Federation of October 4, 2002 N 747 "About entering of amendments into the order of the Government of the Russian Federation of September 4, 1999 N 1008" (The Russian Federation Code, 2002, N 41, the Art. 3988).

Approved by the order of the Government of the Russian Federation of February 20, 2010 No. 76

Rules of production of excise stamps for marking of the tobacco products imported into the Russian Federation, their acquisition, marking of tobacco products by them, accounting, identification and destruction of the damaged excise stamps

1. Production of excise stamps for marking of the tobacco products of foreign production imported into the Russian Federation (further - tobacco products) for the purpose of its realization (further - excise stamps) is performed according to the samples approved by the Federal Customs Service.

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