The Federal Customs Service of the Russian Federation has warned participants in foreign economic activity about the introduction of new codes for excisable goods.
In its message, the agency recalls that on January 1, 2025, amendments to the Tax Code of the Russian Federation came into force, which classified the
· pharmaceutical substance of ethyl alcohol (ethanol) as excisable goods.;
· nicotine raw materials;
· a tobacco-free nicotine-containing mixture for heating.
In this regard, subsection 2.4 of Section 2 of the Classifier of Types of Taxes, fees and other payments, the collection of which is entrusted to the customs authorities, approved by the Decision of the Customs Union Commission dated 09/20/2010 No. 378, includes the following payment type codes:
· excise tax on the pharmaceutical substance of ethyl alcohol (ethanol) – 4410;
· excise tax on nicotine raw materials - 4420;
· the excise tax on tobacco–free nicotine-containing mixture for heating is 4430.
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