Excisable goods are recognized ... List of excisable goods

Excise taxes are a type of indirect taxes. They are levied on payers who produce and sell certain categories of products. Excise taxes are included in the price of the goods and, accordingly, are transferred to the final consumer. Their size largely determines the cost of production and affects demand. Let us further consider which goods are recognized as excisable .

General principles

A feature of excise taxes is the fact that they apply only to certain goods. There are several principles by which products falling under them are determined. First of all, it should be noted that excise goods are not levied on essential goods. The main purpose of the payment is to ensure budget revenues from excess profits extracted from the release of highly profitable products. It mainly includes tobacco and alcohol products, as well as petroleum products. It is important to note that by introducing this payment, the state seeks to limit the use of products that cause harm to consumers. It is, in particular, about tobacco and alcohol products.

Specificity

Excise taxes are considered regulatory taxes. This means that the amount is distributed between the federal and regional budgets in proportions that depend on the type of product. For some products, deductions are made only to the state budget, for example. Today the list of excisable goods is streamlined. It is almost consistent with listings in other countries. It should be noted that in the Russian Federation, tobacco and alcohol products are recognized as excisable goods first of all. It seems that she will always be on the lists. This is due to its specificity. On the one hand, it cannot be considered mandatory for consumers, and on the other, its cost is quite low.

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The following groups are recognized as excisable goods :

1. Ethyl alcohol, produced from raw materials of any kind. The exception is brandy alcohol
2. Alcohol-containing products. These include emulsions, solutions, suspensions, etc. The alcohol concentration in them is more than 9%.
3. Alcoholic products. The following goods shall be recognized as excisable : drinking alcohol, cognac, alcoholic beverages, vodka, wine, other beverages in which the alcohol concentration is more than 1.5%. The exception is wine materials.
   

In addition, the following goods are recognized as excisable :

1. Beer.
2. Tobacco products.
3. Cars, motorcycles. The motor power of the latter should be more than 112.5 kW.
4. Engine oils for engines.

Also excisable goods are diesel and gasoline (including straight-run).

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Article 181 of the Code provides some explanations regarding certain types of products. As indicated above, alcohol-containing products made from any type of raw material, including denaturing components, excluding the possibility of their use in the food and alcohol industry, are recognized as excisable goods . The composition of such products contains solutions, suspensions, other liquid products, if the alcohol content in them is more than 9%. Meanwhile, some goods are not recognized as excisable regardless of the concentration of alcohol. These include:

1. Therapeutic, therapeutic, diagnostic tools included in the State Register of medicines and medical devices. The same list includes medicines manufactured in pharmacy organizations according to individual prescriptions.
2. Veterinary products that have been registered and entered in the register, if they are spilled in containers, with a volume of not more than 100 ml.
3. Perfume and cosmetic products. They are excluded from the list of excisable goods, if the proportion of alcohol in them is not more than 80%, they have been registered and have been included in the State Register.
4. Household chemicals, as well as perfumes and cosmetics in aerosol metal packaging.
5. Wastes generated by the release of alcohol from food materials, alcoholic beverages, vodkas, and subject to subsequent processing or use for technical needs.
   

Excisable goods are recognized as motor oils, gasoline, including straight-run. The latter should be understood as the fractions obtained during the processing of oil, associated natural / petroleum gas, gas condensate, coal or other raw materials, and products of their processing.

Payer Categories

They are established by 179 articles of the Tax Code. Excise payers include:

1. Organization.
2. Individual entrepreneurs.
3. Entities recognized as payers in connection with the transportation of goods through the state border of the Russian Federation. Their list is established in accordance with the TC TC.

It should be noted that organizations and individual entrepreneurs can be considered payers if they carry out operations that are subject to excise taxes.

Important point

Excises differ from VAT in that they are considered one-stage indirect taxes. This means that they are included in the cost of production once and are also paid once. The exception is petroleum products. There is a different scheme for them.

Base and amount

To determine them, you need to clearly imagine what the object of excise taxation is. Here you should refer to the 182 and 183 articles of the Tax Code. To exclude double taxation, tax is charged on the sale of goods from the manufacturer. With further resale of products, the amount will not increase. In other words, sales of excisable goods for tax purposes are recognized as sales by the manufacturer, and not sales by their store or wholesale company. When determining the base and amount of deductions, it should also be taken into account that bottling and any form of mixing of products in storage places are equivalent to production. These rules, however, do not apply to catering establishments.

Import of products

If the entity imports products that are recognized as excisable goods , it should consider a number of accrual specifics. They are determined by the customs regime that will be selected. Features of taxation can be reduced to the following:

1. When issued for free circulation and for processing for domestic consumption, excise taxes are paid in full.
2. If the re-import mode is selected, the amounts are deducted from which the subject was released or which was returned to him upon export.
3. If transit, duty-free trade, destruction, refusal in favor of the state takes place, the excise tax is not paid. A similar rule applies to re-export regimes, customs warehouse, free zone.
4. If processing takes place on the territory of Russia, the excise tax is not paid if the export is carried out on time.
5. If the product is under the temporary import regime, partial or full exemption from excise duty is allowed according to the rules enshrined in the Customs Union.

Export

If a person exports products that are recognized as excisable goods , he should take into account the provisions of paragraph 2 of Article 185 of the Tax Code. When exported in re-export mode to Russia, the sums paid upon import shall be returned to the payer. In other cases, the reverse transfer is not carried out.

Exemption from payment

Features of the excise tax burden are disclosed in Articles 184 and 198 of the Tax Code. A prerequisite for exemption from deduction is the provision of a bank guarantee or guarantee to the tax office. They act as security for the payer's obligation in the event that within 180 days he does not present documents confirming the export of excisable goods and payment of tax or penalties on them. If there are no corresponding securities, the entity is obliged to transfer the amount to the budget. However, it is subsequently refundable if the above documents are presented.

List of papers

When exporting excisable goods, the payer must, within 180 days from the date of sale, provide the IFTS with documents confirming the validity of the exemption from payment of excise taxes. Among them:

1. The contract (its certified copy) with the foreign purchaser for the supply. If the shipment is made as part of a commission agreement, guarantee, or under an agency agreement, they are presented.
2. Payment documents, bank statement (or copies thereof). These papers confirm the actual receipt of profit from the sale of products to a foreign counterparty to the payer's account in a domestic bank or to a commission agent, agent, or attorney.
3. Customs cargo declaration (its copy). It should be marked by the Russian FCS, which carried out the production of products in export mode, or in the region where it operates, a checkpoint through which products were exported to Russia.
4. Copies of shipping / transport or other documents. They should be marked by Russian customs authorities confirming the export of products.

The subject receives the right to exemption from taxation of operations if they keep their separate records.

Bets

Since 1997, the process of transition from interest (ad valorem) tariffs to solid has been launched. When using the latter, an automatic increase in amounts does not occur with an increase in the cost of production. In this regard, such rates are adjusted annually. Today, most excisable goods have fixed or specific tariffs. An exception is tobacco products. A mixed rate is provided for her. It combines ad valorem and specific tariffs. Each type of excisable goods has its own rate. In addition, the legislation provides for the differentiation of tariffs within product categories. For example, different rates are set for alcoholic beverages and beer. Their value depends on the strength of the drink. The higher it is, the higher the rate, respectively. If we talk about cars, then the tariff depends on the power of the vehicle.

Jewelry

They are referred to in Article 181 of the Tax Code (Subitem 6, Point 1). Excisable goods are jewelry made using precious metals and their alloys, cultured pearls or precious stones. From this definition it follows that no exceptions for products manufactured by order of citizens from customer materials are not provided. However, the law establishes a list of goods not related to jewelry. Among them:

1. State awards, insignia / distinctions, medals, the status of which is established by the Federal Law or Presidential Decrees.
2. Coins that have the status of a payment instrument and have been issued.
3. Objects of religious, cult significance used in temples during worship or priesthood. The exception is wedding rings.
4. Haberdashery.
5. Items made of base metal or their alloys, the production of which uses silver-containing solder, handicrafts created using gold / silver-containing dyes / threads.
   

Knowledge check

As you know, the topic of taxes and taxation is included in the curriculum at many universities. The consolidation of materials and testing of knowledge is carried out in various ways. At the same time, students themselves develop tests on various topics. On issues related to products that are recognized as excisable goods, at MIT , for example, students write essays. It is worth saying that summaries and tests can be found not only on the Institute’s website or forum. For example, there is a Dean-NN portal on the Internet. Here are abstracts and tests. In the test materials, one of the questions on the Dean portal is "The following products are recognized as excisable." The following is a listing of products from which to choose the right items.

Conclusion

Basic information on excisable goods is present in the Tax Code. The Code contains a special chapter, which reveals all the key questions about such products. With regard to practice, as many manufacturers note today, it is becoming less and less profitable to produce some goods. This primarily relates to tobacco products. In the light of recent legislative changes, its production requires serious financial investments. Special attention should be paid to the declaration of excisable goods. Violation of the current customs legislation entails liability.