LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 1, 2013 No. OA-4-13/1415

The Federal Tax Service directs for data and use in job the copy of the letter of the Eurasian economic commission of 26.12.2012 N 09-56 with information, got from FCS of Russia, about classification by the Commodity Nomenclature of Foreign Economic Activity of thermal power plant of fruit, vegetable juice and soft drinks for baby food in packagings in amount of more 0,35 of the l imported on the territory of the Russian Federation, the Ministry of Finance of the Russian Federation finished by the letter of 23.01.2013 N 03-07-15/07.

This information needs to be informed subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 23, 2013 No. 03-07-15/07

The department of tax and customs and tariff policy directs for use in job the copy of the letter of the Eurasian economic commission of December 26, 2012 N 09-56 with information, got from FCS of Russia, about classification by FEACN CU of fruit, vegetable juice and soft drinks for baby food in packagings in amount of more 0,35 of the l imported on the territory of the Russian Federation.

Appendix

LETTER BOARD OF THE EURASIAN ECONOMIC COMMISSION

of December 26, 2012 No. 09-56

The department of financial policy of the Eurasian economic commission according to Item 1.2.3 of the Protocol of III meeting of the Advisory committee on tax policy and administration under ECE which took place in October - November, 2012 to Kazan, sends inquiry to FCS of Russia concerning classification of juice for baby food according to FEACN CU.

FCS of Russia the letter N 01-32/63076 reported of 19.12.2012 that "other" groups 2009 FEACN CU can join juice for baby food in packagings in line items in amount of more 0,35 of l.

We ask to send for use in work the corresponding explanations to FNS of Russia and territorial tax authorities on the basis of line item of FCS of Russia it (is applied).

Appendix

LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of December 19, 2012 N 01-32/63076

About classification by FEACN CU of drinks for baby food

The Federal Customs Service, having considered the appeal of the Eurasian economic commission on question of classification of the fruit, vegetable juice and soft drinks imported on the territory of the Russian Federation for baby food in packagings in amount of more 0,35 of l, reports the following.

According to the Basic rules of interpretation of the Commodity Nomenclature of Foreign Economic Activity the 1 and 6 classification of goods is performed proceeding from texts of line items and notes to Sections to groups and line items.

In case of reference of goods to certain line item of FEACN CU at the level of subsubline item texts of higher line items shall be considered also. So, for example, the subsubline item of 2009 50 200 1 FEACN CU "in packagings in amount of no more 0,35 of l, for baby food" shall join "the tomato juice containing sugar additives in packagings in amount of no more 0,35 of l, for baby food".

Respectively, the subsubline item of 2009 50 100 9 FEACN CU shall join the tomato juice containing sugar additives, which is not intended for baby food in any packaging, or intended for baby food in packaging in amount of more 0,35 of l.

Proceeding from stated, in line item "other" (the FEACN CU codes 2009 12 000 9, 2009 41 100 9, 2009 50 100 9, 2009 61 100 8, 2009 71 200 9, 2009 90 390 0, 2009 90 410 8, 2009 90 510 8) can join juice for baby food in packagings in amount of more 0,35 of l.

At the same time we inform that by Item 9 of article 7 of the Federal Law of 27.10.2008 N 178-FZ "The technical regulation on juice products from fruit and vegetables" it is determined that "juice products from fruit and (or) vegetables for children of early age shall be released in packagings no more than liter 0,35".

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