CUG
CUG - CUG is the average price of coking coal during the tax period, expressed in US dollars per ton, equal to the sum of the average price of coking coal during the tax period for deliveries to sea ports of the Russian Federation located in the Far Eastern Federal District multiplied by a coefficient of 0.85, and the average price of coking coal during the tax period for deliveries to sea ports of the Russian Federation located in the North-Western and Southern Federal Districts multiplied by a coefficient of 0.151.
Tax Code of the Russian Federation, as amended on 2025-01-01, Article 342.11, Paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩