In the course of customs control after the release of goods, Dagestan customs officers have established the fact of evasion of customs payments on a particularly large scale, expressed in the misuse of imported smoking tobacco for the production of cigarettes
The amount of evasion of customs payments amounted to more than 130 million rubles, of which customs officials have now recovered more than 65 million rubles
Customs officials found that the organization imported raw materials for sale to a cigarette manufacturer.
Customs officials found that the organization imported raw materials for sale to a cigarette manufacturer
The organization was exempt from paying tax, as smoking tobacco imported for the production of tobacco products is not subject to excise duties.
The organization was exempt from paying tax, as smoking tobacco imported for the production of tobacco products is not subject to excise duties
To avoid paying multimillion-dollar payments, the supplier submitted false documents to the customs authority about the purpose of importing the goods and their destination
According to the results of the measures taken, a criminal case was initiated under paragraphs “a” and “g” of part 2 of article 194 of the Criminal Code of the Russian Federation (evasion of customs payments, special, anti-dumping or countervailing duties by a group of persons by prior conspiracy on a particularly large scale).
BACKGROUND
In accordance with par. 5 p. 1 of Article 181 of the Tax Code of the Russian Federation, tobacco products, including pipe tobacco, smoking tobacco, chewing tobacco, sucking tobacco, snuff, hookah tobacco (except for tobacco used as raw material for the production of tobacco products) are recognized as excisable goods
According to the letter of the Federal Customs Service of Russia № 05-83/78538 of December 29, 2021 “On the collection and accounting of excise taxes paid to the federal budget” smoking tobacco is not subject to excise taxes if it was intended for the production of cigarettes by a method other than hand stuffing, and imported by enterprises directly engaged in the production of tobacco products for use as raw material in its production, or by organizations or individuals importing these goods under contracts with the above-mentioned enterprises..
Zoya Amirkhanova,
press-secretary of Dagestan customs
e-mail: dagest-smi@mail.ru
tel. (8722) 982-258