Russian Tobacco Tax Includes Packaging Weight Calculation

May.12.2023
Russian Tobacco Tax Includes Packaging Weight Calculation
Russian tax on tobacco consumption includes packaging weight in calculation.

According to Russian media outlet BYX on May 11, the Russian Ministry of Finance stated that when calculating import tobacco consumption taxes, packaging weight must be taken into account.


According to Article 193 of the Russian Federation Tax Law, the excise tax for smoking tobacco is 4,116 rubles per kilogram (approximately 373 yuan).


According to the Tobacco Product Technical Regulations (Federal Law No. 268-FZ of December 22, 2008), tobacco products packaged in consumer packaging are regarded as tobacco products.


Therefore, in calculating the amount of tobacco consumption tax, the quality of tobacco products based on the net weight (packaging) of the consumer is taken into consideration.


Reference:


Should the weight of the packaging be taken into account when calculating tobacco excise?


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