Raw materials
Raw material - tobacco that has undergone post-harvest and (or) other industrial processing, used in the production of tobacco products (including non-smoking tobacco products), heated tobacco product, or nicotine raw material1.
Raw material - a material used in production as a material basis, which, as a result of sequential technological processing (processing), is transformed into finished product2.
Federal Law No. 203-FZ dated June 13, 2023 "On State Regulation of the Production and Circulation of Tobacco Products, Tobacco Products, Nicotine-Containing Products and Raw Materials for Their Production". 2023, amended on September 1, 2023, Article 2, paragraph 1. ↩
Federal Law No. 57-FZ of May 29, 2002, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation," as amended on November 27, 2017, Article 1, paragraph 113 // Official Gazette of the Russian Federation. 2002. No. 22. Page 2026. ↩