of May 23, 2013 No. ED-4-3/9277 @
Concerning reference to excise goods of oven household and ship fuel
According to the Federal Law of 29.11.2012 N 203-FZ "About introduction of amendments to articles 181 and 193 of part two of the Tax Code of the Russian Federation" from 01.07.2013 by excises fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius is subject to the taxation.
As the specified regulation of the Tax Code of the Russian Federation (further - the Tax code) does not contain instructions on quantity and (or) amount of the diesel fractions boiling in the established interval of temperatures, fuel oven household which contains any number of diesel fractions of direct distillation and (or) the secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius with atmospheric pressure of 760 mm of mercury column belongs from 01.07.2013 to excise goods. At the same time the Tax code does not provide exceptions of the list of excise goods concerning distillate fractions.
Respectively, if the made fuel oven household does not contain diesel fractions of direct distillation and (or) secondary origin or only the provided fractions boiling at temperature below of the lower bound of the interval established by the Tax code contain, such product is not recognized excise goods.
Considering that the actual characteristics of fuel oven household and intervals of boiling of diesel fractions are specified only in the quality certificate of each specific batch of the made oil products, the specified quality certificate can be the basis for reference of the made fuel oven household to excise goods.
As for ship low-viscous fuel, it is the goods having the characteristics different from characteristics of fuel oven household and is not carried by article 181 of the Tax Code to excise goods.
This line item is approved with the Ministry of Finance of the Russian Federation the letter of 26.04.2013 N 03-07-15/14754.
Bring this letter to subordinate tax authorities and taxpayers.
Valid counselor of state of the Russian Federation 3 classes
D. V. Egorov
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