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Place of goods realization
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The place of realization of goods - the place of realization of goods in the form of aquatic biological resources extracted from the exclusive economic zone of the Russian Federation, and (or) goods produced from aquatic biological resources extracted from the exclusive economic zone of the Russian Federation, is recognized as the territory of the Russian Federation if at the moment of commencement of loading and transportation the aforementioned goods are located in the exclusive economic zone of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 2021-01-01, Article 147, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩
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