Petroleum Chemistry Products
Chemical products - the following products (excluding excise goods listed in paragraph 1 of article 181 of this Code): obtained as a result of processing (chemical transformations), including with the use of auxiliary substances, fractions (components) of hydrocarbon raw materials (crude oil, gas condensate, associated petroleum gas and/or natural gas), including straight-run gasoline, into organic substances which are final products and/or used further for producing other products based on them and/or used for technological needs (including as fuel), as well as by-products and waste obtained as a result of the aforementioned processing; obtained as a result of processing (chemical transformations), including with the use of auxiliary substances, benzene, para-xylene or ortho-xylene into organic substances which are final products and/or used further for producing other products based on them and/or used for technological needs (including as fuel), fuel), as well as by-products and waste obtained as a result of the aforementioned processing (ceased to be in force as of 2019-05-01)1.
Petrochemical products — the following products (excluding excise goods...): obtained as a result of processing... fractions of hydrocarbon raw materials... into organic substances..., also by-products and waste obtained as a result of this processing; obtained as a result of processing... benzene, para-xylene or ortho-xylene into organic substances..2.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 179-3, paragraph 1, ceased to be in force from 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩
Tax Code of the Russian Federation, as amended on 2021-01-01, Article 179.3, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩