Costs of delivering extracted minerals to the recipient
Expenses for delivering extracted minerals to the recipient - expenses for transporting (carrying) extracted minerals to the recipient, in particular, include expenses for transportation by main pipelines, rail, water and other transport, expenses for unloading, loading, handling, payment of port services and transportation and forwarding services1.
Federal Law No. 126-FZ dated August 8, 2001 "On amendments and additions to Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation, as well as on the repeal of certain legislative acts of the Russian Federation" dated August 8, 2001, amended on December 3, 2012, Article 1, paragraph 2#7 // Official Gazette of the Russian Federation. 2001. No. 33. Item 3429. ↩