RUSSIAN FEDERATION FEDERAL LAW Amending Part Two Tax Code of the Russian Federation in Completion of the Action Customs Procedure of the customs zone in the economic zone in the Kaliningrad region adopted by the State Duma on 22 March 2016 approved by the Federation Council on 23 March 2016 Article 1 Make Part Two Russian Tax Code (Russian Federation Law Assembly 2000, N 32, st. 3340; 2001, N 1, article 18; N 33, est. 3413; N 53, sect. 5023; 2002, N 22, 100 2026; N 30, sect. 3021; 2003, N 1, est. 6, 8; N 22, est. 2066; N 28, est. 2886; N 46, st. 4443; N 50, sect. 4849; 2004, N 30, sect. 3083; N 31, st. 3231; 2005, N 25, est. 2428; N 30, st. 3112, 3128, 3129, 3130; 2006, N 12, st. 1233; N 31, est. 3436; 2007, N 23, st. 2691; 2008, N 30, sect. 3611, 3614; N 42, est. 4697; N 48, st. 5519; 2009, N 30, sect. 3739; N 51, sect. 6155; 2010, N 31, sect. 4198; N 48, sect. 6247; 2011, N 30, sect. 4593; N 45, est. 6335; N 49, sect. 7015; 2012, N 26, sect. 3447; N 27, sect. 3587; N 41, est. 5526; 2013, N 26, est. 3207; N 30, sect. 4049; 2014, N 14, est. 1544; N 30, est. 4245, 4245; N 45, sect. 6157; N 48, sect. 6647, 6657, 6660, 6663; 2015, N 29, st. 4358) the following changes: 1) in article 151, paragraph 1: a), subparagraph 1 should be supplemented with the words ", unless otherwise specified in subparagraph 1-1 of this paragraph"; b), to supplement subparagraph 1-1 as follows: " 1) in the production of goods in accordance with the Customs procedure of issuance for domestic consumption at the end of the customs procedure of the free customs zone on the territory of the economic zone in the Kaliningrad region. the calculated tax payable by taxpayers shall not be paid on condition that they are The date of issuance of goods in accordance with the customs procedure does not apply special tax regimes and do not carry out the sale of goods without payment of the tax (excluding the application of the tax rate of 0 per cent) and, if otherwise, the payment order. tax is not provided for in paragraph 2 of this subparagraph. Tax charges calculated on customs declarations that were not paid in accordance with the provisions of the first paragraph of this subparagraph are to be paid by the respective taxpayers in accordance with the procedure set out in the first paragraph of this subparagraph. Paragraph 1 of Article 174, paragraph 1, of this Code, after the tax period, which expires 180 calendar days from the date of issuance of goods in accordance with the Customs procedure of issuance for domestic consumption at the end of the action of the Customs Procedure of the Free Customs Zone in the Territory of the Economic Zone of the Kaliningrad Region, if, before the expiry of that period, these goods have not been used to carry out transactions recognized by the objects of taxation under this chapter, without exemption from the tax a real chapter. The documents, in particular copies of contracts for the supply of goods that confirm the transactions and the use of these goods for them, are presented at the same time as the tax return, which reflects the transactions. Confirmation of the fulfilment of the conditions specified in the first paragraph of this subparagraph shall be effected by submission to the Customs authorities by the tax authorities of the particulars of the taxpayer. Information on the amount of the calculated tax not paid by the taxpayer under the first subparagraph of this subparagraph and other information necessary to control the correctness of the calculation and payment of the tax shall be submitted by the Customs authority in the Tax authorities. The composition and presentation of the information referred to in this paragraph shall be approved by the Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, and the Federal Executive in the field of customs; "; (2) in article 171: (a) the first paragraph of paragraph 2 after the words" for domestic consumption "should be supplemented with the words" (including the amount of the tax paid or payable by the taxpayer after the expiry of the 180 calendar days from the date of issuance of goods in accordance with customs "The procedure of issuing for domestic use at the end of the customs procedure of the free customs zone in the economic zone of Kaliningrad region)"; b) to supplement paragraph 14 with the following: " 14. Sales tax amounts, calculated by the taxpayer during the import of goods from the tax period, which finished 180 days from the date of issuance of these goods in accordance with the Customs procedure of issuance for domestic consumption at the end of the action The customs procedure of the free customs zone in the Kaliningrad region may be reduced after the use of these goods for transactions recognized by tax objects and subject to taxation in accordance with this chapter. "; 3) Article 173 to be supplemented by paragraph 6, reading: " 6. When the taxpayer is transferred to special tax regimes or when the taxpayer is notified of the use of the right to be exempted from the duties of the taxpayer related to the calculation and payment of the tax, the amount of the tax, Goods produced in accordance with the Customs procedure of issuance for domestic consumption at the end of the customs procedure of the free customs zone on the territory of the economic zone in the Kaliningrad Region payment for the tax period preceding the transfer to special tax regimes, or in the last tax period prior to the notification of the use of the right to exemption from the duties of the taxpayer relating to the calculation and payment of the tax in respect of goods not used to carry out transactions recognized by tax objects in accordance with this chapter. "; 4) in the second paragraph of article 174, paragraph 1, of the words" On the importation of goods "shall be replaced by the words" Unless otherwise provided for in paragraph 1 (1) of article 151 of this Code on the importation of goods "; 5) in paragraph 3 Articles 346-1: (a) the first paragraph after the words "under its jurisdiction" add " (including the amount of the tax due upon the completion of the customs procedure of the free customs zone in the Territory of the economic zone in "(b) Paragraph 4, after the words" under its jurisdiction ", add" (including the amount of the tax due upon the completion of the customs procedure of the free customs zone in the Territory of The economic zone in the Kaliningrad region) "; 6) in article 346-11: (a) Paragraph 1 of paragraph 2 after the words "under its jurisdiction" should be supplemented with the words " (including the amount of the tax due upon the completion of the customs procedure of the free customs zone in the Territory of the economic zone in Kaliningrad). area) "; b) the first paragraph 3 after the words" under its jurisdiction "to add the words" (including the amount of the tax due upon the completion of the customs procedure of the free customs zone in the Territory of the economic zone in ) "; 7) paragraph 3 of article 346-26 to supplement the words ", including the amount of the tax due upon the completion of the customs procedure of the free customs procedure on the territory of the economic zone in the Kaliningrad region"; (8) paragraph 11, paragraph 11, of the article 346-43 to supplement the words ", including the amount of the tax due upon the completion of the customs procedure of the free customs zone on the territory of the economic zone in the Kaliningrad region." Article 2 1. This law shall enter into force on the date of its official publication. 2. The provisions of Articles 151, 171, 173, 174, 346-1, 346-11, 346-26, 346 to 43 of the second Tax Code of the Russian Federation (as amended by the current version) The law applies to legal relations that have arisen since April 1, 2016. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 March 2016 N 72-FZ