Accounting and Control Special Marks
Accounting-control special marks — identification means applied to the packaging of tobacco products, packaging of liquid for electronic nicotine delivery systems, packaging of electronic nicotine delivery systems containing liquid for electronic nicotine delivery systems, and packaging of tobacco (heatable tobacco products) intended for consumption by heating, in accordance with the requirements of the Federal Law of December 28, 2009, No. 381-FZ "On the Basics of State Regulation of Trade Activities in the Russian Federation"1.
Tax Code of the Russian Federation, as amended on January 1, 2025, Article 186, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩