Excisable goods: list, rates and payment of excise taxes

Excise taxes on excisable goods are categorized as indirect national taxes. They are established mainly in relation to consumer goods within the country. In this they differ from payments levied on the sale of items delivered from abroad and passing through the customs border.

General characteristic of tax

Excise tax is included in the price of the goods or the tariff for the service. So it is actually paid by consumers. When selling products retail, the amount of tax is not allocated. Excise tax acts as one of the key sources of state budget revenue in modern countries. The amount of tax for certain categories of products can reach half, and in some cases, 2/3 of the cost.

Types of excisable goods

They are determined at the legislative level. According to the Tax Code, the following excisable goods are provided:

1. Ethyl alcohol, made from non-food and food raw materials, including denatured, "raw", as well as wine, cognac, grape, calvados, and temple distillates.
2. Alcohol-containing products. Excisable products such as suspensions, solutions, emulsions and other liquid products are included in this category. The volume fraction of alcohol in them should be more than 9%.
3. Alcoholic products. It includes alcoholic beverages, vodka, cognacs, wine (sparkling, fruit, liqueur), wine drinks, beer and goods manufactured on its basis, other liquids in which the volume of alcohol is more than 0.5%. An exception to this list is food.
4. Tobacco products.
5. Motorcycles with an engine power of more than 150 liters. with. (112.5 kW).
6. Cars.
7. Car gasoline.
8. Motor oils for injection (carburetor), diesel engines.
9. Diesel fuel.
10. Straight run gasoline. It includes fractions that are obtained as a result of the processing of gas condensate, oil, oil associated and natural gas, coal, oil shale and other raw materials, products of their processing, except petrochemical products and gasoline.
11. Domestic heating oil, which is produced from diesel fractions of straight-run or secondary origin, boiling at a temperature of 280-360 degrees.

This list of excisable goods is considered closed.

Exceptions

Not recognized as excisable goods:

1. Medicines that have passed state registration and have been entered in the appropriate register of medicines. These include homeopathic medicines, including those that are manufactured by pharmacy enterprises according to recipes and requirements of medical institutions, packaged in containers in accordance with the requirements of regulatory documents agreed by the authorized executive federal authority.
2. Veterinary drugs included in the state registry, developed for use in animal husbandry in Russia. They should be poured into containers with a volume of not more than 100 ml.
3. Perfume and cosmetic products with a volume of not more than 100 ml and an alcohol content of up to 80% inclusive, or up to 90% if there is a spray bottle on the bottle, or spilled in a container up to 3 ml.
4. Wastes intended for subsequent use for technical purposes or to be processed resulting from the production of ethyl alcohol from vodka, food raw materials, alcoholic beverages and corresponding to regulatory documents approved by the federal executive body.
5. Beer, fruit, grape must, wine materials.

Taxable Objects

The following actions are recognized as them:

1. Sale of excisable goods in the country by persons producing them. It also includes the sale of collateral and the transfer of products under an agreement on the provision of innovations or compensation.
2. The sale by subjects transferred to them in accordance with court decisions and sentences of arbitration and other authorized instances of ownerless or confiscated excisable goods, as well as goods that were refused in favor of the state and which should be turned into municipal / state property.
3. Transfer of products on the territory of the Russian Federation by persons producing it from tolling raw materials, the owner of the latter or other persons. This operation also includes obtaining the ownership of these excisable goods in payment for services for their manufacture.
4. Transfer of products in the structure of the enterprise for subsequent production of products that are not subject to taxation. An exception is the receipt of straight-run gasoline for the further manufacture of petrochemical products in an organization that has a certificate of registration of the entity performing the relevant operations.
5. Transfer by the persons producing excisable goods of manufactured products to the authorized capital of the company, mutual funds as a contribution under the terms of a simple partnership agreement.
6. Importation of products subject to taxation into the customs territory of the Russian Federation.
7. The transfer by the organization that produces excisable goods of manufactured products to its participant upon his withdrawal from the company, as well as upon separation of his share from the common property (in case of simple partnership).
8. Obtaining denatured alcohol by a company authorized to produce non-alcohol-containing products.
9. Transfer of manufactured products for processing on a toll basis.
10. Obtaining direct gasoline by an enterprise having a certificate for its processing.

Tobacco Products: Estimated Estimated Costs

There are special rules for this product. The estimated price is set by the product of the maximum retail value indicated on each pack and their quantity sold during the tax period or imported into the customs territory of Russia. Marginal cost - the amount at which the product cannot be sold by a retailer, food service or individual entrepreneur.

Important point

The taxpayer sets the maximum cost on his own separately for each brand. The subject is obliged to submit to the control body at the place of registration a notice of maximum prices no later than 10 days from the beginning of the month from which they will be used. The established maximum cost indicated in the notice cannot be changed during the reporting period.

Additionally

When forming the tax base, the payer’s profit, which is received in foreign currency, must be recalculated at the Central Bank rate. The ratio that is valid at the time of the sale of excisable goods is taken into account. The tax base does not include funds received by the payer not from the sale of the specified product category.