Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 14, 2013 No. ED-4-3/4184 @

About application of the tax rate on the value added tax

The Federal Tax Service concerning application of the tax rate on the value added tax when importing juice from the territory of the Republic of Kazakhstan on the territory of the Russian Federation reports the following.

According to Item 5 of article 2 of the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in the Customs union of 11.12.2009 the amount of indirect taxes, subject to payment on the goods imported on the territory of one state member of custom union from the territory of other state member of custom union is estimated in the taxpayer on the tax rates established by the legislation of state member of custom union on which territory goods are imported.

Thus, in case of commodity import on the territory of the Russian Federation from the territory of the Republic of Kazakhstan the value added tax is subject to payment to the Russian tax authorities at the rates, the stipulated in Article 164 Tax Code of the Russian Federation (further - the Code).

Transactions on sales of products of baby food according to the subitem 1 of Item 2 of article 164 of the Code are assessed with the value added tax (further - the VAT) at the rate of 10 percent. At the same time codes of the types of products listed in the specified Item of article 164 of the Code according to the All-Russian Product Classifier and the Commodity nomenclature of foreign economic activity are determined by the Government of the Russian Federation.

The order of the Government of the Russian Federation N 908 approves of 31.12.2004 the List of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Customs union (further - FEACN CU), liable to VAT 10 percent on the tax rate when importing to customs area of the Russian Federation (further - the List) which includes products of baby and diabetic food.

According to the note N 1 to the List in case of determination of VAT rate concerning the goods imported on the territory of the Russian Federation it is necessary to be guided at the same time by the FEACN CU code and description of goods.

According to the List the VAT rate of 10 percent is applied to the juice classified in goods item of FEACN CU of 2009 "Juice fruit (including grape mash) and juice vegetable, unfermented and not containing alcohol additives, with addition or without addition of sugar or other sweetening substances" on commodity subsubline items "Juice for baby and diabetic food".

Item 3 of Rules of filling of the statement for commodity importation and payment of indirect taxes (appendix to the Protocol on exchange of information in electronic form between tax authorities of state members of the Customs union about paid amounts of indirect taxes of 11:12. 2009) it is provided that in case of application of the lowered VAT rate on separate types of goods in column 3 of the statement the commodity code (10 signs) according to the Commodity nomenclature of foreign economic activity of the Customs union is specified.

Thus, the VAT rate in the amount of 10 percent when importing juice from the territory of state members of the Customs union, including from the territory of the Republic of Kazakhstan, on the territory of the Russian Federation is applied provided that the name and the FEACN CU code of the imported juice correspond to the commodity subsubline items provided for juice for baby food. In other cases the VAT rate is applied in the amount of 18 percent.

At the same time, in case of classification of juice for baby food in commodity subsubline items of FEACN CU the criterion on amount of packaging of no more 0,35 of liter is included. For classification of juice for baby food in packagings of other amount of separate commodity subsubline item it is not provided.

With respect thereto according to the Basic rules of interpretation of FEACN CU approved and recommended for application by the decision of the Commission of the Customs union of 18.11.2011 of N 851, in case of non-compliance at least with one classification criterion juice for baby food it is necessary to classify as "other". The specified line item is approved with the Ministry of Finance of the Russian Federation (the letter of 05.02.2013 N 03-07-15/2499).

 

Valid counselor of state of the Russian Federation 3 classes D. V. Egorov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.