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Decision of the Government of the Russian Federation No. 908 of December 31, 2004 on the Approval of the Lists of the Codes of T

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Decision of the Government of the Russian Federation No. 908 of December 31, 2004 on the Approval of the Lists of the Codes of T DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION NO. 908 OF DECEMBER 31, 2004 ON THE APPROVAL OF THE LISTS OF THE CODES OF THE TYPES OF FOODSTUFFS AND GOODS FOR CHILDREN IMPOSABLE WITH VALUE-ADDED TAX AT THE 10 PER CENT TAX RATE (with the Amendments and Addenda of March 23, October 12, 2005, February 27, November 27, December 30, 2006, July 9, 23, 2007) In accordance with Subitems 1 and 2 of Item 2 of Article 164 of the Tax Code of the Russian Federation, the Government of the Russian Federation resolves as follows: 1. To approve the annexed: List of the Codes of the Types of Foodstuffs in Accordance with the All-Russia Classifier of Products Imposable with Value-Added Tax at the 10 per Cent Tax Rate in Their Realisation; List of the Codes of the Types of Foodstuffs in Accordance with the Commodity Classification of Foreign Economic Activity of the Russian Federation Imposable with Value-Added Tax at the 10 per Cent Tax Rate in Their Importation into the Customs Territory of the Russian Federation; List of the Codes of the Types of Goods for Children in Accordance with the All-Russia Classifier of Products Imposable with Value-Added Tax at the 10 per Cent Tax Rate in Their Realisation; List of the Codes of the Types of Goods for Children in Accordance with the Commodity Classification of Foreign Economic Activity of the Russian Federation Imposable with Value-Added Tax at the 10 per Cent Tax in Their Importation into the Customs Territory of the Russian Federation. 2. To establish that this Decision shall enter into force upon the expiry of one month from the day of its official publication but not earlier than the first day of the next tax period. Chairman of the Government of the Russian Federation Mikhail Fradkov Annex List of the Codes of the Types of Foodstuffs in Accordance with the All-Russia Classifier of Products Imposable with Value-Added Tax at the 10 per Cent Tax Rate in Their Realisation (approved by Decision of the Government of the Russian Federation No. 908 of December 31, 2004) (with the Amendments and Addenda of March 23, October 12, 2005, February 27, 2006, July 23, 2007) /---------------------------------------------------------------------------- ----------------------\ | Code | Commodity name | |OK 005-93 | | |---------------------------------------------------------------------------- ----------------------| | Livestock and live poultry | |---------------------------------------------------------------------------- ----------------------| | 98 1300 |Dairy cattle (98 1310 - 98 1330) | |----------+----------------------------------------------------------------- ----------------------| | 98 1400 |Beef cattle (98 1410 - 98 1429) | |----------+----------------------------------------------------------------- ----------------------| | 98 1600 |Buffoloes (98 1610 - 98 1627) | |----------+----------------------------------------------------------------- ----------------------| | 98 1800 |Yaks (including sarliks) (98 1810 - 98 1827) | |----------+----------------------------------------------------------------- ----------------------| | 98 1930 |Adult cattle (98 1931 - 98 1939) | |----------+----------------------------------------------------------------- ----------------------| | 98 1940 |Heifers (98 1941 - 98 1949) | |----------+----------------------------------------------------------------- ----------------------| | 98 1950 |Bulls and bull-calves of all ages (98 1951 - 98 1959) | |----------+----------------------------------------------------------------- ----------------------| | 98 1960 |Bull-calves and castrates of all ages (98 1961 - 98 1967) | |----------+----------------------------------------------------------------- ----------------------| | 98 1970 |Cattle on fattening and gaining weight (98 1971 - 98 1974) | |----------+----------------------------------------------------------------- ----------------------| | 98 1980 |Young dairy and beef cattle outside the main groups (98 1981 - 98 1988) | |----------+----------------------------------------------------------------- ----------------------| | 98 1990 |Cattle outside the main groups (98 1991 - 98 1999) | |----------+----------------------------------------------------------------- ----------------------| | 98 2200 |Pigs (98 2210 - 98 2259) | |----------+----------------------------------------------------------------- ----------------------| | 98 2920 |Adult pigs outside the main groups (98 2921 - 98 2929) | |----------+----------------------------------------------------------------- ----------------------| | from |Pigs of other groups (98 2931 - 98 2938) | | 98 2930 | | |----------+----------------------------------------------------------------- ----------------------| | 98 3200 |Fine-fleeced sheep (98 3210 - 98 3228) | |----------+----------------------------------------------------------------- ----------------------| | 98 3300 |Semifine-fleeced sheep (98 3310 - 98 3328) | |----------+----------------------------------------------------------------- ----------------------| | 98 3400 |Semirough-wooled (98 3410 - 98 3428) | |----------+----------------------------------------------------------------- ----------------------| | 98 3500 |Rough-wooled sheep (excluding Karakul and astrakhan sheep)(98 3510 - 98 3528) | |----------+----------------------------------------------------------------- ----------------------| | 98 3600 |Karakul and astrakhan sheep (98 3610 - 98 3629) | |----------+----------------------------------------------------------------- ----------------------| | 98 3810 |Adult goats (98 3811 - 98 3813) | |----------+----------------------------------------------------------------- ----------------------| | 98 3820 |Young goats of all ages (98 3821 - 98 3828) | |----------+----------------------------------------------------------------- ----------------------| | from |Sheep and goats (98 3961 - 98 3968) | | 98 3960 | | |----------+----------------------------------------------------------------- ----------------------| | 98 3970 |Sheep and goats, other (98 3971 - 98 3979) | |----------+----------------------------------------------------------------- ----------------------| | 98 3980 |Sheep (98 3981 - 98 3989) | |----------+----------------------------------------------------------------- ----------------------| | 98 3990 |Sheep other than Karakul and astrakhan sheep | | |(98 3991 - 98 3997) | |----------+----------------------------------------------------------------- ----------------------| | 98 4136 |Adult egg hens of industrial flocks for slaughter | |----------+----------------------------------------------------------------- ----------------------| | 98 4711 |Day-old chicks of hens of egg strains | |----------+----------------------------------------------------------------- ----------------------| | 98 4731 |Day-old chicks of hens of meat-and-egg strains | |----------+----------------------------------------------------------------- ----------------------| | 98 4741 |Day-old ducklings | |----------+----------------------------------------------------------------- ----------------------| | 98 4751 |Day-old goslings | |----------+----------------------------------------------------------------- ----------------------| | 98 4761 |Day-old turkey poults | |----------+----------------------------------------------------------------- ----------------------| | 98 4771 |Day-old guinea fowl poults | |----------+----------------------------------------------------------------- ----------------------| | 98 4781 |Day-old quail poults | |----------+----------------------------------------------------------------- ----------------------| | 98 4800 |Poultry of all species (98 4810 - 98 4883) | |----------+----------------------------------------------------------------- ----------------------| | 98 4940 |Adult poultry of all species (98 4941 - 98 4949) | |----------+----------------------------------------------------------------- ----------------------| | 98 4950 |All poultry (adult and young) | | |(98 4951 - 98 4959) | |----------+----------------------------------------------------------------- ----------------------| | 98 4960 |Young hens (98 4961 - 98 4966) | |----------+----------------------------------------------------------------- ----------------------| | from |Young poultry of all species (98 4971 - 98 4977, 98 4979) | | 98 4970 | | |----------+----------------------------------------------------------------- ----------------------| | 98 4980 |Young poultry outside the previous groups (98 4981 - 98 4985) | |----------+----------------------------------------------------------------- ----------------------| | 98 5300 |Pedigree horses (98 5310 - 98 5328) | |----------+----------------------------------------------------------------- ----------------------| | 98 5400 |User horses (98 5410 - 98 5429) | |----------+----------------------------------------------------------------- ----------------------| | 98 5520 |Donkeys (98 5521 - 98 5527) | |----------+----------------------------------------------------------------- ----------------------| | 98 5620 |Mules (including hinnies)(98 5621 - 98 5625) | |----------+----------------------------------------------------------------- ----------------------| | 98 5920 |Horses (98 5921 - 98 5929) | |----------+----------------------------------------------------------------- ----------------------| | 98 5930 |Young horses (98 5931 - 98 5939) | |----------+----------------------------------------------------------------- ----------------------| | 98 5940 |Young horses by sex
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