Encyclopedia
Tax warehouse regime
Tax warehouse regime - a set of measures and tax control activities carried out by tax authorities in relation to alcoholic products from the moment of completion of their production and (or) arrival at the warehouse (hereinafter - excise warehouse) until the moment of their shipment (transfer) to customers (ceased to be in force as of 2000-12-29)1.
Tax Code of the Russian Federation, ed. as of 2000-08-05, art. 197, para. 1, ceased to be in force as of 2000-12-29 // RSZ RF. 2000. No. 32. Art. 3340. ↩