The Ministry of Finance has prepared a bill that proposes to limit the circulation of tobacco and nicotine-containing products manufactured before 2022. The document was published on a single portal for posting draft legal acts, writes buh.ru.
Akimov Igor/Shutterstock/Fotodom
The ministry recalled that mandatory labeling for certain product groups of tobacco and nicotine-containing products was introduced in stages from July 1, 2019 to December 15, 2022. At the same time, participants in the circulation of products were always given a period of time to label the remaining products that were in circulation on the date of introduction of mandatory labeling.
At the same time, the issuance of codes to participants in the circulation of codes for marking the remaining products was carried out without confirming the legality of putting such products into circulation, as well as without checking the actual availability of the corresponding quantity of products in warehouses and confirming the payment of excise taxes, VAT and customs duties.
A situation has arisen where a significant number of participants in the circulation of products who have received codes for marking product residues, according to Rosalkogoltabakcontrol and LLC Operator-CRPT, do not have data on the movement of products, and the total number of issued codes for labeling product residues exceeds the annual volume of the product market in RF. “The introduction into circulation of the above quantity of product residues may indicate a violation of the legislation of the Russian Federation on taxes and fees and the legislation of the Russian Federation on customs regulation,” the Ministry of Finance noted.
In this regard, in order to prevent unscrupulous entrepreneurs from legalizing previously illegally produced or imported products, the bill proposes to establish a ban on circulation, including retail sales:
- tobacco products that were in circulation without identification means applied as of June 30, 2020, which were marked with identification means before December 1, 2020;
- tobacco products that were in circulation without identification means applied as of June 30, 2021, which were marked with identification means before July 1, 2021;
- nicotine-containing products (including nicotine-free products) that were in circulation without identification means applied as of March 1, 2022, which were marked with identification means before October 1, 2023;
- nicotine-containing products (including nicotine-free products) that were in circulation without applied identification means as of December 15, 2022, which were marked with identification means before December 1, 2023.
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