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Excise goods

14 October 2026, 04:45

Taxable goods - goods (products) subject to excise duties include: ethyl alcohol produced from all types of raw materials (excluding cognac and raw spirit), spirit-containing solutions in accordance with the list approved by the Government of the Russian Federation, alcoholic products (drinkable alcohol, vodka, liqueur products, cognacs, natural wine, special wine and other food products containing ethyl alcohol at more than 1.5 percent of the volume of a unit of alcoholic product, excluding wine materials), beer, tobacco products, jewelry items, oil, including gas condensate, motor gasoline, passenger cars (excluding manually operated vehicles, including those imported into the territory of the Russian Federation and sold to persons with disabilities in accordance with procedures determined by the Government of the Russian Federation), as well as certain types of mineral raw materials in accordance with the list approved by the Government of the Russian Federation (hereinafter - taxable goods)¹.

Akciizable goods - ethyl alcohol from all types of raw materials (excluding cognac spirit, raw spirit and denatured spirit), spirit-containing products (excluding denatured ones), alcoholic products (drinkable spirit, vodka, liqueur products, cognacs, natural wine, special wine and other food products with an ethanol content of more than one and a half percent of the volume of the unit of alcoholic product, excluding wine materials), beer, tobacco products, jewelry items, oil, including stabilized gas condensate, motor gasoline, passenger cars (excluding manually operated vehicles, including those imported into the territory of the Russian Federation, sold to persons with disabilities in accordance with the procedure determined by the Government of the Russian Federation), as well as certain types of mineral raw materials according to the list approved by the Government of the Russian Federation².

Federal Law No. 12-FZ dated January 10, 1997, "On Amendments and Additions to the Federal Law 'On Excise Taxes' dated January 10, 1997, amended on January 10, 1997, Article 1, paragraph 1 // RSZ RF. 1997. No. 3. Art. 356. ↩
Federal Law No. 29-FZ dated February 14, 1998, "On Amendments and Additions to the Federal Law 'On Excise Taxes' dated February 14, 1998, amended on February 14, 1998, Article 1, subpara. 1 // RSZ RF. 1998. No. 7. Art. 800. ↩

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