Volume of high-octane automotive gasoline imported from third countries
The volume of high-octane automotive gasoline imported from third countries — the volume of high-octane (by research method 92 and higher) automotive gasoline, the release into circulation and circulation of which are permitted within the territory of the Russian Federation, determined as the volume (in tons) of high-octane (by research method 92 and higher) automotive gasoline, the release into circulation and circulation of which are permitted within the territory of the Russian Federation, produced by a foreign organization in a country that is not a member of the Eurasian Economic Union, and imported by an authorized organization, for which excise duty has been paid and which was sold during the tax period on the territory of the Russian Federation1.
Tax Code of the Russian Federation, as amended on August 4, 2026, Article 200, paragraph 27.5 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩