FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2014 No. 187-FZ

About modification of Chapter 26 parts two of the Tax Code of the Russian Federation and article 3 of the Federal Law "About modification of Chapters 25 and 26 of part two of the Tax Code of the Russian Federation and article 3.1 of the Law of the Russian Federation "About customs tariff"

Accepted by the State Duma of the Russian Federation on June 20, 2014

Approved by Council of the Russian Federation on June 25, 2014

Article 1

Bring 26 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 34, Art. 3517; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3450; 2007, No. 1, Art. 31; 2008, No. 30, Art. 3614; 2010, No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038) following changes:

Shall be replaced with words 1) in the subitem 2 of Item 6 of Article 338 of the word "or White Sea" ", White or the Sea of Japan";

2) in Article 342:

a) in Item 1:

in subitem 8:

the paragraph one to add with words "if other is not established by the paragraph the fourth this subitem";

add paragraph two with words "if other is not established by the paragraph the fourth this subitem";

add with the paragraph of the following content:

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