Customs confirmed plans to collect from importers of wine underpaid excise

Wines with a protected geographical indication are only Russian wines, confirmed the Ministry of Finance and the FTS. Customs will now collect from importers of wine, who paid the excise tax at a reduced rate, neoplasene amount

Importers of foreign wines with protected geographical status (classifications of the respective countries of origin) are required to pay the excise tax at the normal rates (18 rubles per litre for still wine, sparkling 36 RUB.), not reduced as they are paid from the beginning of 2016, confirmed today the Ministry of Finance. This is not the result of any decision, and the whole derives from the current legislation, explained the press service of the Ministry, commenting on the publication of the newspaper “Kommersant”, in which it was argued that the recent order of the Ministry of Finance of the protected wines are derived from the application of the reduced excise.

The Federal customs service (FCS) agree with this and will now recover the unpaid amount of the excise tax, the FCS response to a request to RBC. Previously, “Kommersant” wrote that if the suppliers of foreign wine Donatist excise duty for the entire period of validity of the reduced rate from 1 January 2016, 80% of importers can not stop their activities.

In the Tax code from January 1, 2016, differentiated excise rates for wine with a protected geographical indication (ZSU) and protected designation of origin (SNMP) and wine without ZSU/SNMP. The excise tax on wine is set protected at a lower rate ($5 per litre for still wine and champagne for 14 RUB.). But in the Tax code do not expressly provide that the concept of ZSU and SNMP refer only to the Russian wine, although it follows from another law — on state regulation of production and turnover of alcoholic products (171-FZ). Importers were taking advantage of this and pay lower excise taxes, and “passed the correct customs Declaration, they checked, there was no question”, writes “Kommersant” with reference to one of the importers.

The Ministry of Finance explains that wine production with ZSU and SNMP can be considered only wines produced in Russia — this follows from the branch of the law 171-FZ. The tax code does not do any special interpretation of the terms “wine with a protected geographical indication and protected appellation of origin”, is spoken in the message of the Ministry of Finance. But in accordance with article 11 of the Tax code the concepts and terms used in it and specifically agreed, are applied in that value in which they are used in the sectoral legislation. Therefore, by determining the amount of excise tax when importing a particular wine or champagne from the importer or customs authorities “any problems should not arise,” the Finance Ministry said. Why customs allowed importers to pay low excise taxes in violation of the law, the Ministry of Finance does not say.

Federal legislation provided the classification of wines and sparkling wines imported into Russia, to the wine production with protected geographical indication and wines with protected appellation of origin, told RBC press service of the FCS. “The customs authorities of planned activities aimed at the recovery of Neoplatonic excise tax amounts to the Federal budget”, — said in response.

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