Excise stamps

Excise stamps are revenue stamps developed to pay excise tax on certain types of goods. Usage of excise stamps allows the state to detect goods that are not paid by excise duty, and as for buyer, they get quality assurance of goods.

Excise tax is a tax on trade and manufacture of certain types of goods. Manufacturers, processors and importers of excisable goods are obliged to pay this tax. It is a subject to Chapter 22 of the Tax Code of the Russian Federation. From 2019, excisable goods are subject to mandatory labelling.

Excisable goods include:

  • aviation kerosene;
  • automobile gasoline and diesel fuel;
  • alcoholic products;
  • benzene, paraxylene, orthoxylene;
  • grapes used for wine production;
  • liquid steel;
  • cars and motorcycles with engine power over 112.5 kW (150 hp);
  • engine oils for diesel and carburetor (injector) engines;
  • crude oil, incl. oil, gas condensate, vacuum gas oil, tar, fuel oil;
  • tobacco products, electronic nicotine delivery systems, tobacco heating devices and liquids for them;
  • ethyl alcohol produced from food or non-food raw materials.

Excisable goods do not include:

  • medicinal and veterinary drugs,
  • perfumery and cosmetic products, if their volume does not exceed 100 ml,
  • production waste of alcohol-containing liquids

The most labeled products are alcohol and tobacco.

According to the article 12 of the Federal Law dated 22.11.1995 No 171-FZ (as in force 30.12.2021) "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" alcoholic products are subject to labeling with excise and federal special stamps. These stamps are information carriers and confirm recording of a batch of goods in the Unified State Automated Information System for Recording the Volume of Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products (EGAIS).

Access to the system is only possible via user’s personal account.

Now all the products imported or manufactured in Russia are labeled with federal special stamps. Previously only imported products were labeled with excise stamps.

The Federal Service for Alcohol Market regulation distributes federal special stamps. In addition, it created a mobile app “ANTIKONTRAFAKT ALKO” that allows to:

- identify whether alcoholic products are legal according to the EGAIS;

- check legality of the sale of alcoholic products in a store;

- find the nearest store that sells alcoholic products legally;

- report violation.

Import of the alcoholic products labeled with excise stamps was possible only until December 31, 2021. From 2022, it is allowed to import only alcoholic products labeled with federal special stamps.

The Federal Tax Service of the Russian Federation distributes special stamps for the tobacco products manufactured in Russia. Tobacco manufacturers buy special stamps on an advance payment basis from the territorial tax authorities at the location of their manufacturing facilities.

On the official website of the Federal Tax Service of the Russian Federation there is an open to public service that allows to check the legality of labeled goods by entering the number of the check (identification) symbol or stamp.

Changes in legislation

The Code of Administrative Offenses has been amended to allow, starting from January 1, 2022, to avoid administrative liability for the misuse of insider information or market manipulation. This calls for the conclusion of an Agreement with the Central Bank of the Russian Federation.

If it is concluded, the proceedings on the case of an administrative offense on such grounds should be suspended. However, if the Agreement is not fulfilled, the Central Bank will resume administrative proceedings.

The decision to conclude or refuse to conclude the Agreement must be made by the Central Bank of Russia within a period not exceeding one month from the date of its receipt.

An agreement may also be concluded with a person who has committed an administrative offense prior to the entry into force of the above changes, if a court decision has not yet been issued on the administrative case.

Individuals suspected of violations related to the use of insider information can be fined 5 thousand RUB, officials – 30 thousand RUB. The fine for legal entities is 700 thousand RUB.

Fulfillment of all conditions of the Agreement releases from liability. An aggravating circumstance is the failure to fulfill obligations and the repeated commission of a similar offence.

The subscribers of Globas have the opportunity to have acquainted with the List of legal entities or natural persons misusing insider information and manipulate the market in the “Lists we recommend”.