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The volume of excisable goods imported in physical terms


The volume of excisable goods imported in physical terms — as the volume of excisable goods imported in physical terms1.

The volume of excisable goods imported in physical terms — as the volume of excisable goods imported in physical terms for calculating excise duty when applying a fixed (specific) tax rate2.

  1. Tax Code of the Russian Federation, ed. as of 2000-08-05, Art. 191, subpara. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, ed. as of 2020-05-21, Art. 191, subpara. 3 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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