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Grapes, wine materials and perfumes will become excisable goods

The government introduced amendments to the RF Tax Code, which expand the list of excisable goods and establish new excise rates for alcoholic and alcohol-containing products.

The bill number 750011-7 is proposed to refer to excisable goods:

  • alcohol-containing perfumery and cosmetic products in metal aerosol packaging;
  • alcohol-containing perfumery and cosmetic products poured into small containers;
  • household chemicals in metal aerosol packaging;
  • wine materials (with the exception of wine materials intended for the production of distillates);
  • grapes used for the production of wine, sparkling wine (champagne), spirits, made according to the full-cycle technology.

In this case, the draft law provides for taxpayers who carry out the production of these products, the right to receive tax deductions subject to the appropriate use of excisable raw materials.