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Transfer of ownership rights to excisable goods and excisable mineral raw materials


The transfer of ownership rights to excisable goods and excisable mineral raw materials is deemed the realization of excisable goods and (or) excisable mineral raw materials1.

  1. Federal Law No. 110-FZ dated July 24, 2002, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated July 24, 2002, as amended on November 27, 2017, Article 1, paragraph 1 // RSZ RF. 2002. No. 30. Article 3027. ↩

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