Encyclopedia

Mineral resource

8 October 2026, 12:30

Mineral resource — is considered to be the product of mining industry and quarrying (unless otherwise provided in paragraph 3 of this article), contained in actually extracted (removed) from subsoil (waste, losses) mineral raw material (rock, liquid and other mixture), which first by its quality corresponds to national standard, regional standard, international standard, and in the case of absence of the above-mentioned standards for a particular extracted mineral resource — organization standard¹.

Mining mineral — a product resulting from the development of a deposit, obtained from mineral raw materials using processing technologies that are special types of mining operations (in particular, underground gasification and leaching, dredging and hydraulic exploitation of placer deposits, well hydro-extraction), as well as processing technologies that, in accordance with the license for the use of subsoil, are classified as special types of mining operations (in particular, extraction of minerals from overburden or enrichment tailings, collection of oil from oil spills using specialized equipment)².

No. 32. Art. 3340.

No. 32. Art. 3340.

Tax Code of the Russian Federation, as amended on 2020-05-21, Article 337, paragraph 1 // RSZ RF. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 337, paragraph 3 // RSZ RF. ↩

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Морфология

Род

Понятие «полезное ископаемое» среднего рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	полезного ископаемого	полезных ископаемых
Д	полезному ископаемому	полезным ископаемым
В	полезное ископаемое	полезные ископаемые
Т	полезным ископаемым	полезными ископаемыми
П	полезном ископаемом	полезных ископаемых