An increase in the cost of an excise stamp for cigarettes by 50 rubles - up to 200 rubles per thousand pieces of stamps for sticking on a pack of cigarettes will have virtually no effect on the cost of tobacco products for the consumer. About it FBA "Economy Today" said a member of the coordinating council for tobacco control under the Ministry of Health of the Russian Federation Victor Zykov.

“If we look at the cost of the actual increase in each excise stamp that is affixed to a pack of cigarettes or other tobacco products, then it will be only 5 kopecks - this is the increase in cost after the increase in the prices of excise stamps. In my opinion, the tobacco industry will not notice these changes, unless individual manufacturers try to “scatter” the lost income across individual segments of their products in the form of small markups.

It is worth distinguishing between the concepts: today it is not the excise tax itself – the tax on sold tobacco products – that is being increased, but only the sticker price. This measure will not bring significant revenue to the budget, nor, unfortunately, will it affect the health component of the state fight against tobacco smoking,” the specialist notes.

Today, the Russian government published a decree on the official Internet portal of legal information that the price of a special stamp for labeling tobacco products will increase to 200 rubles per thousand pieces. The increase was 50 rubles. These stamps are affixed to cigarette packs before sale and by their presence they indicate that the excise tax on tobacco products has been paid.

“In Russia there was an anti-tobacco Concept, the implementation period of which was from 2010 to 2015, which provided for a gradual increase in excise taxes on all tobacco products to the average level among the WHO European Region; as a result of such an increase, the average cost of a pack of cigarettes would increase to 160 rubles. Unfortunately, this document was not implemented, although it could have significantly reduced the number of smokers in the country and increased budget revenues. We have to admit that there is a certain influence of tobacco producers in the country who are fighting to maintain their income,” the expert emphasizes.

The government is preparing a new concept for combating tobacco smoking in Russia

In early February, the Public Chamber proposed setting a minimum price for cigarettes similar to a bottle of vodka, fixing it at 62–65 rubles. According to estimates World Organization healthcare, the excise tax should be about 70 percent in the structure of the retail price of tobacco products; in 2015 in the Russian Federation this share was only 38%. No other highly developed country in the world has such low excise taxes on tobacco. According to WHO estimates, increasing the tax rate to achieve a 10% increase in tobacco prices leads to a reduction in tobacco consumption by 4-6 percent. WHO has calculated that, on average, every eight seconds around the world, one person dies from diseases associated with smoking tobacco, and five million people die from this cause every year.

According to official data, in 2015 the budget received approximately 338 billion rubles in income from the tobacco industry. Statistics for 2016 have not yet been announced, but the numbers should exceed the previous figure. According to forecasts, about 500 billion will come to the treasury in 2017. In fact, today the Russian Federation receives much less taxes from the tobacco industry than Turkey, although the population of the eastern country is significantly lower. Experts say: Russia needs to double excise taxes - then the Ministry of Finance could significantly replenish taxes from budget revenues, and the cost of a pack of cigarettes would exceed 120 rubles.

“Today, a new anti-tobacco concept, designed for the period until 2022 and beyond, is undergoing the second round of approval. It also, among other measures, provides for a significant increase in excise taxes on tobacco products. A number of departments, including the Ministry of Finance, criticized this document, although it could bring significant revenues to the budget - up to 600-800 billion rubles as a result of such an increase, tobacco consumption will significantly decrease, public health will improve and mortality, the causes of which are associated with smoking, will decrease, and the costs of the health care system for the treatment of diseases associated with tobacco consumption will decrease.

Often, ministries argue their position by saying that if excise taxes are increased, the volume of smuggling will increase, and this will reduce budget revenues. But since the beginning of the 2000s, when the state began an anti-tobacco policy, excise taxes have increased by an order of magnitude - the rate was catastrophically low. However, no significant increase in smuggling was recorded; often there was even a decrease.

You should not expect an increase in cigarette prices as a result of the development of a new concept in 2017 - usually amendments to the Tax Code are adopted with the expectation that they will come into force only next year. True, a six-month option is also possible, but even by July of this year the concept will not be agreed upon and approved. This means that tobacco products will change in 2018,” concludes Viktor Zykov.

VIII. Purchase, marking and return procedures
excise duty stamps of the established sample for domestic tobacco products
production

(section introduced by amendments and additions of the State Tax Service
RF No. 1 dated 09.11.95) note.

The procedure for paying excise taxes
application of excise tax stamps on tobacco and domestic tobacco products
production and cigarettes foreign brands, manufactured on the territory of the Russian Federation,
established by Decree of the Government of the Russian Federation dated April 14, 1994 N 319.

26.
Excise tobacco products are subject to marking with excise duty stamps,
produced in packs in accordance with the current regulatory and technical standards
documentation.
Labeling of tobacco products is carried out in accordance with
Rules for labeling tobacco products manufactured on the territory of the Russian Federation
Federation approved by the Ministry of Finance of Russia in agreement with the State Tax Service
Russia 15.09.95 N 4-03-06.

Excise tax stamps are purchased only by enterprises and organizations that directly produce excisable tobacco products (including tobacco products from customer-supplied raw materials) and are duly registered as excise tax payers.
27. Taxpayers submit an application indicating the need for excise duty stamps to the relevant state tax inspectorates no later than four months before the start of the quarter.

Excise tax stamps on tobacco products produced in the territory Russian Federation, are issued by state tax inspectorates for the constituent entities of the Russian Federation (or, on their instructions, tax inspectorates for cities and regions) directly to taxpayers after they have made an advance payment of excise taxes.

To purchase excise tax stamps, enterprises and organizations - manufacturers
tobacco products - submit the following documents to the relevant tax authorities:

application for stamps submitted to the head of the relevant
state tax inspectorate indicating their number;
copies of payment orders for payment of excise duty stamps, which is
confirmation of payment of the advance payment for excise taxes, as well as a bank statement from
current account, confirming the withdrawal of the specified funds from the account
taxpayer.

At the same time, in the payment order in the column
“Purpose of payment” must indicate: “Payment of advance payment for excise taxes
for excise duty stamps."

A mark is made on the specified documents
accounting inspector of the territorial tax inspectorate at the place of registration
taxpayer's accounting of the actual receipt of funds under section 22
paragraph 8 of the classification of budget revenues and expenses in the Russian Federation
Federations;

power of attorney to receive excise duty stamps issued by the enterprise -
by the manufacturer of tobacco products to the person receiving the specified brands.
When receiving excise tax stamps for enterprises and organizations -
Manufacturers of tobacco products are given the first copy of the invoice issued by the tax authority.

Excise duty stamps are issued strictly in accordance with the quantity ordered.

One-time issuance of excise duty stamps is not
may exceed the stated quarterly requirement.

28. Taxpayers
If excise duty stamps are found that have a typographical defect, they must
return them to the state tax office at the place of issue from
application for replacement of such brands.

29. Excise duty stamps, damaged
during the labeling process of tobacco products are subject to destruction.

To do this, damaged excise duty stamps must be pasted on separate sheets of 10 pieces in compliance with the following rules:

When gluing excise duty stamps, folds and irregularities are not allowed;
The stamps are pasted in such a way that the central
part of the brand and digital details;
when a stamp breaks, its individual parts must be connected;
the total part of each damaged stamp must be at least 2/3 of it
original size. In case the common part of the damaged brand
is less than 2/3 of its original value
size, excise stamp
collection is considered lost and cannot be replaced.

Destruction of damaged
excise duty stamps are collected by a commission consisting of representatives
state tax inspectorate for the city or district, tax police and
enterprise (organization) - manufacturer of tobacco products (accountant,
financially responsible person).

Certificate of destruction of damaged stamps
excise duty is drawn up at the place of destruction in 3 copies and
signed by all members of the commission after the stamps are destroyed.

One
a copy remains with the taxpayer, the other - at the territorial tax office
inspectorate, the third - in the state tax inspectorate, which previously issued these
brands.

The issuance of excise duty stamps in replacement of destroyed ones is carried out at
based on the taxpayer’s application to the state tax inspectorate for
the place of their acquisition, accompanied by a certificate of their destruction.

For stamps that cannot be replaced, excise duty stamps are considered lost and cannot be replaced.

Amount of advance payment for excise taxes (price of excise stamp
levy) is written off from the profits remaining at the disposal of the taxpayer.

Initially, Decree of the Government of the Russian Federation of April 14, 1994 N 319 “On the introduction of excise duty stamps on the territory of the Russian Federation” established the procedure for collecting excise taxes in the form of the sale of excise duty stamps of the established sample and introduced mandatory labeling on tobacco products (clause 1 of the Resolution), and both for tobacco and tobacco products when imported into Russia (starting from July 1, 1994), and for filter cigarettes, except for foreign brand cigarettes, as well as other excisable tobacco products produced in Russia (starting from April 1, 1997 ., paragraph 2 of the Resolution as amended by the Decree of the Government of the Russian Federation of February 10, 1997 N 156). Later this document in accordance with the above-mentioned Resolution of the Government of the Russian Federation of June 18, 1999 N 648 “On the labeling of tobacco and tobacco products produced on the territory of the Russian Federation with special brands” was declared invalid in relation to tobacco and tobacco products produced on the territory of Russia.

Almost immediately after, Decree of the Government of the Russian Federation of April 14, 1994 N 319 completely lost force with the publication of Decree of the Government of the Russian Federation of September 4, 1999 N 1008 “On excise duty stamps”, which reproduced the requirement that tobacco and tobacco products imported customs territory of Russia are subject to mandatory marking with excise duty stamps of the established form. In connection with the entry into force of part two of the Tax Code of the Russian Federation, this document was amended by Decree of the Government of the Russian Federation of February 15, 2001 N 124 “On amendments to decisions of the Government of the Russian Federation on issues related to the labeling of goods with excise duty stamps”, as a result of which provisions on excise duty stamps were replaced by provisions on excise stamps (including the title of the Resolution in the new edition).

By the specified Decree of the Government of the Russian Federation of September 4, 1999 N 1008 “On excise stamps” (respectively as amended by Decree of the Government of the Russian Federation of February 15, 2001 N 124):

the price of one excise stamp, paid as an advance payment for excise taxes on tobacco and tobacco products, is set at 0.075 rubles (clause 2);

The State Customs Committee of Russia is ordered, in agreement with the Ministry of Finance of Russia, to develop a procedure and set a deadline for submitting a report to the customs authorities on the use of excise stamps by persons who purchased them (clause 5). This requirement is implemented in the Instruction on the procedure for interaction between customs authorities in order to provide importers with excise stamps for labeling tobacco and tobacco products and on control of their use, approved. Order of the Federal Customs Service of Russia dated January 23, 2007 N 82;

It has been established that excise stamps are issued by customs authorities subject to the provision of security for the fulfillment of the obligation specified in paragraph 7 of this Resolution, in accordance with the legislation of the Russian Federation. The amount of security is determined by the customs authorities of the Russian Federation based on the amount of customs duties paid on excisable goods released for free circulation and originating from states with which Russia does not apply the most favored nation regime in trade and political relations and which are not parties to agreements with Russia’s participation on free trade and the customs union (clause 6). The rates for calculating the amount of security for the fulfillment of the importer's obligation in relation to tobacco and tobacco products are approved by Order of the Federal Customs Service of Russia dated October 16, 2006 N 1006 “On rates for calculating the amount of security for the fulfillment of the importer's obligation”;

It has been established that when purchasing excise stamps, the person acquiring them submits to the customs authorities an obligation providing for the fulfillment by this person of the following actions within the established time limits: importation of marked goods into the customs territory of the Russian Federation in the prescribed manner for the purpose of their sale on the territory of Russia; placement of imported labeled goods in permitted delivery and storage areas; return of damaged and/or unused excise stamps to the customs authority that issued them; submission of a report on the use of excise stamps in the prescribed manner. In case of failure to fulfill this obligation cash, which is the amount of security, are subject to transfer to the federal budget in a part that is a multiple of the number of excise stamps for which the obligation has not been fulfilled. The sale of excise stamps for marking tobacco and tobacco products imported into the customs territory of the Russian Federation is carried out taking into account the conditions and restrictions established by the legislation of the Russian Federation regarding the circulation of these goods on the territory of Russia (clause 7 as amended by Resolution of the Government of the Russian Federation of October 4, 2002 N 747 );

The State Customs Code of Russia is prescribed in cases of return within a specified period of time to customs authorities of damaged and/or unused excise stamps by persons who purchased them, as well as their importation into the customs territory of the Russian Federation and/or release of marked goods in respect of which the amount of excise taxes payable upon import is less than the cost of the stamps, return to the indicated persons the cost of the stamps or the difference between the cost of the stamps and the amount of excise taxes, minus the costs of producing stamps, their transportation, storage, insurance and destruction (clause 8);

those responsible for marking excisable goods in the prescribed manner are the persons who purchased the excise stamps, as well as the persons actually moving the marked excisable goods across the customs border of the Russian Federation (clause 9);

The State Customs Committee of Russia and the Ministry of Finance of Russia are ordered to approve samples of excise stamps for tobacco and tobacco products (clause 10);

the Goznak association was entrusted with the development of sketches and production of excise stamps according to the orders of the State Customs Committee of Russia (clause 11);

The Ministry of the Russian Federation for the Commonwealth of Independent States is ordered to notify the CIS member states about changes in the procedure for labeling excisable goods imported into Russia (clause 12).

In pursuance of the instructions given in the Decree of the Government of the Russian Federation of September 4, 1999 N 1008, Order of the State Customs Committee of Russia and the Ministry of Finance of Russia of November 18, 2002 N 1205/112n “On approval of samples of excise stamps for marking tobacco and foreign-made tobacco products imported to the customs territory of the Russian Federation", samples of excise stamps for marking tobacco and foreign-made tobacco products were approved:

originating from and imported into the territory of the Russian Federation from the territories of foreign states that are not members of the Commonwealth of Independent States and the Customs Union;

originating from and imported into the territory of the Russian Federation from the territories of foreign states that are members of the Commonwealth of Independent States and the Customs Union;

originating from and imported from the territories of foreign states that are not members of the Commonwealth of Independent States and the Customs Union, on the territory of special economic zones of individual constituent entities of the Russian Federation in accordance with the customs regime of the free customs zone;

originating from and imported from the territories of foreign states that are members of the Commonwealth of Independent States and the Customs Union, on the territory of special economic zones of individual constituent entities of the Russian Federation in accordance with the customs regime of the free customs zone.

The same Order (as amended by Order of the State Customs Committee of Russia and the Ministry of Finance of Russia dated July 9, 2003 N 760/63n) approved the description of excise stamps for marking tobacco and foreign-made tobacco products imported into the customs territory of the Russian Federation.

Also, in pursuance of the said Resolution by Order of the State Customs Committee of Russia dated December 28, 2000 N 1230 “On the labeling of certain excisable goods with excise stamps” (as amended subsequently):

classified in accordance with the codes of the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States, alcoholic beverages, tobacco and tobacco products imported into the customs territory of the Russian Federation in accordance with the List of alcoholic beverages, tobacco and tobacco products imported into the territory of the Russian Federation, subject to marking with excise stamps;

Instructions on the procedure for marking certain excisable goods with excise stamps were approved.

5. Part 5 of the commented article establishes a ban on the sale of tobacco products on the territory of Russia without marking with special (excise) stamps. Similar to what was said above, it should be noted that this ban is not new; it was previously established by the above-mentioned Decrees of the Government of the Russian Federation dated June 18, 1999 N 648 “On labeling with special brands of tobacco and tobacco products produced on the territory of the Russian Federation” and dated September 4, 1999 N 1008 “On excise stamps” (name as amended by Decree of the Government of the Russian Federation of February 15, 2001 N 124).

In accordance with clause 3 of the Decree of the Government of the Russian Federation of June 18, 1999 N 648 (as amended by the Decree of the Government of the Russian Federation of January 29, 2001 N 61) the following are prohibited on the territory of Russia:

production of tobacco and tobacco products without special marking - from November 1, 1999 (cigarettes - from January 1, 2001);

sale of tobacco and tobacco products produced on its territory, without special marking - from May 1, 2000 (cigarettes - from April 1, 2001)

At the same time, the authorities executive power subjects of the Russian Federation were allowed to extend, in agreement with the Ministry of Taxes of Russia, until August 1, 2001, the period for the sale in the regions of the Far North and equivalent areas of cigarettes produced in Russia, without marking with a special brand.

According to clause 3 of the Decree of the Government of the Russian Federation of September 4, 1999 N 1008 (hereinafter as amended by the Decree of the Government of the Russian Federation of February 15, 2001 N 124), the sale in Russia of tobacco and tobacco products not marked with excise stamps of the established sample is prohibited or marked in violation of the established procedure, with the exception of the sale of confiscated or converted into federal property in another way, foreign-made tobacco products labeled in a different manner established by the Government of the Russian Federation.

In accordance with paragraph 4 of the said Resolution (as amended by Decree of the Government of the Russian Federation of October 4, 2002 N 747), the import into the customs territory of Russia of excisable goods that are not marked with excise stamps or marked in violation of the established procedure is prohibited, with the exception of cases of import:

tobacco and tobacco products in accordance with customs regimes that provide for the non-application of economic policy measures to goods;

tobacco and tobacco products individuals not for production or other commercial purposes, in respect of which preferential procedures for the movement of goods are applied in accordance with the customs legislation of the Russian Federation;

as exhibition samples and samples for certification tests in quantities of no more than 200 pieces of tobacco products of each name.

Compliance with these prohibitions is ensured by the presence of established legal liability. So, in Art. 15.12 of the Code of Administrative Offenses of the Russian Federation (the name and dispositions of the norms of the article as amended by the Federal Law of July 26, 2006 N 134-FZ) provides for administrative responsibility for the release or sale of goods and products for which requirements for labeling and (or) application of information are established, necessary for tax control, without appropriate markings and (or) information, as well as in violation of the established procedure for applying such markings and (or) information. Article 171.1 of the Criminal Code of the Russian Federation (introduced by Federal Law No. 158-FZ of July 9, 1999) provides for criminal liability for the production, acquisition, storage, transportation or sale of unmarked goods and products.