Tobacco products c. Cigarettes with real tobacco. When using IP on UTII

The 12th annual tobacco festival opens in Havana on February 22. The festival will last until February 26.

Tobacco- common name plants of the genus Nicotiana, the nightshade family. Up to 40 species are known, two of which are used for smoking: real tobacco (N. tabacum), from which smoking and pipe tobacco, cigarettes, cigarettes and cigars are made, as well as peasant tobacco, or tutyun (N. rustica), from which shag and lower grades of tobacco. There are a large number of varieties of tobacco, the highest varieties differ from the lower ones in the lower content of nicotine, free bases, proteins and sol, high content carbohydrates and resins.

Tobacco came to Europe from Central America, where the Indians smoked it through a pipe inserted into the nostrils; this pipe was called tobacco. The name Nicotiana comes from the name of the French ambassador to Portugal, Jean Nicot, who sent tiutune powder to Queen Catherine de' Medici. In Europe, tobacco first spread as medicinal plant, then as a narcotic at the end of the 16th century. - early 17th century, despite the resistance of the church and civil authorities. In the 17th century tobacco was brought by Europeans to Iran, India and China, where it quickly became fashionable; Apparently, a little later it came through the Arabs to West Africa.

Tobacco apparently came to Russia in different ways- both from Europe and Asia. In the first half of the 17th century. smoking tobacco was already

common. Under Mikhail Romanov in 1634, smoking and growing tobacco was prohibited on pain of death. Under Alexei Mikhailovich, the ban on tobacco was first lifted (a state monopoly on its sale was introduced), then it was renewed, and smoking was punishable by whipping, expulsion, or having your nostrils pulled out. Nevertheless, the use of tobacco, especially smoking, already in the 17th century. has become widespread.

Peter I allowed the sale of tobacco in 1697 and began to pursue a policy of encouraging tobacco growing. First, he granted a monopoly on the tobacco trade in Russia to an English company, then he introduced a state monopoly, and later a system of tax farming and excise duty was introduced. Subsequently, the policy of free and excise sales of tobacco alternated in Russia.

Smoking dramatically increases the risk of stroke - a disorder of brain function caused by disruption of its blood supply.

Smokers have a 4-5 times higher risk of myocardial infarction than non-smokers. If at the same time the smoker increased level blood cholesterol and high arterial pressure, risk of development heart attack increases by 8 times.

Lung cancer, a tumor that occurs in the superficial tissues of the lungs, is caused by long-term smoking in approximately 90% of cases. In people,

smoking two or more packs of cigarettes per day for 20 years risk lung cancer increased by 60-70% compared to non-smokers.

One of the effects of long-term smoking is stimulation of secretion of hydrochloric acid in the stomach, corroding the protective layer in its cavity and contributing to the occurrence stomach ulcer. Peptic ulcers can lead to stomach cancer. At the same time, the risk of cancer in the gastric cavity is higher in smokers than in non-smokers.

Nicotine acts on the optic nerve and motor muscles eyes, when the vessels narrow, the retina of the eyes changes, visual acuity is lost, and vision deviations begin.

Every seventh smoker gets sick sooner or later obliterating endarteritis- chronic vascular disease with

predominant damage to the arteries of the legs, during which a gradual narrowing of the vessels occurs until the complete closure of their lumen with necrosis of tissues deprived of blood supply. Endarteritis often leads to gangrene and amputation of the smoker's lower limbs.
Smokers over the age of 40 have a much higher risk of cancer Bladder, rather than non-smokers. In men, the risk is 4 times higher than in women.

Smoking can cause cancer of the esophagus by damaging its internal cells and cancerous tumors oral cavity.

Nicotine destroys nervous system, including those departments that are responsible for human sexual behavior and his ability to reproduce offspring. With age, the ability to bear children progressively decreases in smokers.

Tobacco, like a number of others psychoactive substances, causes abortion, premature birth, stillbirth.

The material was prepared based on information from RIA Novosti and open sources

In Russia, where more than 1,500 cigarettes are produced per year for everyone, including infants, the tobacco business will always be profitable. By at least until 2020. Then, according to analysts' forecasts, the tobacco market will shrink by 12%; and no more than 1,400 cigarettes will be produced per capita. In terms of money, as you understand, this will still remain a very profitable business. The main thing is to organize everything according to the norms and the letter of the law.

Tobacco has been used by humanity for more than 500 years. various forms: It is sniffed, chewed and smoked. With the sole purpose of extracting nicotine from it - a stimulant that partially suppresses the feeling of hunger, thins the blood and demoralizes the body.

Unfortunately, nicotine causes harmful addiction in humans, burdened by various persistent negative effects on the body. Today, one part of humanity, fighting for their health and environment, is a strong opponent of tobacco use, the other part is tobacco users, because of their bad habit, bring enormous income to manufacturers and sellers of this product. Only the top ten largest international tobacco companies, in total, sell tobacco products worth more than $160 billion per year.

The undisputed leader in tobacco consumption is smoking. And the most convenient form for smoking is cigarettes - a paper cylinder containing crushed tobacco and a filter. It is the cigarette business that entrepreneurs choose as the main source of profit. And, despite the laws of the Russian Federation tightening the rules for trade in tobacco products, this type business yet for a long time will remain profitable.

Attention! This article demonstrates and describes tobacco products and the smoking process. Smoking is harmful to health...

As they say, as long as there is at least one smoker, he will buy cigarettes. And in Russia, according to official data from the All-Russian Center for the Study of Public Opinion (VTsIOM), more than 25% of the adult population smokes - every fourth adult Russian who consumes at least one pack of cigarettes per month.

Rules and legality: trade in tobacco products in Russia. Do you need a license to sell cigarettes?

In the Russian Federation, the sale of tobacco, tobacco products and cigarettes, including electronic ones, is regulated by Federal Law No. 15-FZ of February 23, 2013 “On protecting the health of citizens from the effects of environmental tobacco smoke and the consequences of tobacco consumption.” It is the main document regulating the cigarette business. Popularly it received a succinct name "Anti-tobacco law". Since 2018 in Russia, according to the anti-tobacco law, the following restrictions on tobacco trade have been introduced or introduced.

The main and constant requirement of the law is a complete ban on the use (smoking) and display of tobacco products in public places, the media and works of art. This ban also affected places of trade.

According to the anti-tobacco law, since 2018, cigarette sales can only be carried out in large retail outlets that have the appropriate design and structure.

• Through the window - no way. It is prohibited to sell tobacco products, including cigarettes, through windows and vents. That is, selling cigarettes in stalls is illegal.
• Showing is not allowed. It is prohibited to openly exhibit and display tobacco products on display. For example, in glass racks. This prohibition also applies electronic cigarettes, if they have an appearance and shape reminiscent of classic cigarettes.
• Piece by piece - not possible. A complete ban on trade selling cigarettes individually. The minimum volume is a pack.
• Minors are not allowed. The sale of cigarettes and other tobacco products is prohibited to persons under 18 years of age. The seller has the right to require a document proving age.
• What is possible?? We repeat! It is possible to sell cigarettes and tobacco products only in large retail outlets with an area of ​​at least 25 square meters. According to this law, all stalls, islands and pavilions selling cigarettes must be reorganized into stores with an area not less than that indicated above. IN rural areas, if it is impossible to organize such a point, trade can only be carried out in delivery form.

In Russia, trade in tobacco products is prohibited in in public places— stations (air, railway, sea and river ports); sports facilities; medical institutions; at metro stations and other public transport; in places where people are accommodated - hotels, inns, sanatoriums and hostels.

In addition to complying with these rules, starting from 2018, a retail outlet must be properly designed and organized. A tobacco store must have:

• Equipped place for selling cigarettes;
• Utility rooms for receiving, storing and preparing tobacco products for sale;
• At least one workplace, allocated specifically for the sale of tobacco;
• The list of products must be made in the same large font on A4 sheets. Black letters on a white background. Indicating the name of the cigarettes and the price;
• Packs sold should contain no more than 20 cigarettes;
• Each product containing tobacco must be affixed with a tobacco excise stamp. state standard. Products sold at a retail outlet must be accompanied by manufacturer documents on the quality and conformity of the product.

According to Federal Law No. 15-FZ - a license to trade in tobacco products, including cigarettes, in Russia is not required. It is enough to comply with all the above rules and full compliance with trade laws Russian Federation.

How to choose the right place to open a tobacco sales point: tips and recommendations

As you understand, you can open your own point if you follow two important conditions— in the selected area it is allowed to sell tobacco and cigarettes, and the free space allows you to place a store with an area of ​​25 square meters. But is it necessary?

Tobacco trade will not be profitable everywhere. Smokers buy cigarettes in two cases - in reserve and when they run out.

In reserve - tobacco products are purchased as related products, for example, at supermarket checkouts. And if you run out of cigarettes, purchases are made at the first available point.

It is important to understand that in the first case, in order to start selling cigarettes, you need to open your own grocery supermarket. Which is not for everyone's finances. And the second case has many nuances.

The key nuances of the tobacco business should be considered: pricing and assortment.

When pricing, the target audience is those who care about the total cost of their addiction. Smokers from this group of consumers prefer to make purchases in blocks. They know their own monthly consumption volume, so they immediately buy a supply for 1-2 months. And the less they spend, the better. They usually purchase cigarettes from the low and mid-price segment. And for the sake of such cigarettes they are ready to travel anywhere in the city.

The main engine of trade for such outlets is word of mouth - information about a store with cheap cigarettes spreads among heavy smokers pretty quickly. The point itself can sell cigarettes of any brand, saving general level prices that satisfy their target audience. It only takes one or two times not to satisfy demand for consumers to find another store with cheap cigarettes. Competition never sleeps.

Those smokers who value assortment usually prefer certain brands and strengths of cigarettes. They do not tolerate alternatives. That is, if the store does not have a preferred manufacturer and proven analogues, then they may not make a purchase. And in the future, after several unsuccessful requests, they will bypass the store. This contingent of consumers buys no more than three packs at a time: one for their pocket, another for their car, and a third for stock.

Such a target audience, based on the assortment, is typical for stores located in large shopping centers and other permitted places of trade - passage points. The owner of these outlets must be attentive to the volume of demand and promptly replenish stocks of the most popular brands. Sale of related products - lighters, cigarette cases, ashtrays, matches, electronic cigarettes, etc. — in such stores brings up to half of the monthly profit.

The cost of cigarettes on a pack - can it be increased? Or underestimate? Maximum size retail earnings on cigarettes

According to paragraph 4 of Article 187 of the Tax Code of the Russian Federation, the manufacturer or importer is required to apply a label about certain tobacco products. maximum retail price(MRP) at the time of production date. The law does not regulate the location of such markings, but requires that the inscription be easily readable.

MRC on certain period installed by the manufacturer (or his representative). The relevant persons are notified about this in the prescribed manner tax authorities. Exceptions are tobacco products, which are not subject to taxation or are exempt from taxation in accordance with Article 185 of the Tax Code “Features of taxation when moving excisable goods across the customs border of the Eurasian Economic Union.”

Article 13 of Federal Law No. 15-FZ establishes the size minimum cost of a pack of cigarettes— it cannot be less than 75% of the MRP.

Retailers are not allowed to sell tobacco products at prices above the MRP or below the minimum cost. For this they face administrative liability under Parts 1 and 2 of Art. 14.6. Code of Administrative Offenses of the Russian Federation.

Based on these facts, the manufacturer sets wholesale prices for its products. That is, the retailer can initially calculate its own possible profit. Usually the wholesale cost is equal to or slightly less than the minimum retail price - the notorious 75% of the MRP. Therefore, in theory, the maximum amount of revenue from cigarettes at a retail outlet cannot exceed 25% (100% - 75% = 25%). In practice, the difference between wholesale and retail prices does not exceed 16-20%, and this is in the case of large wholesale purchases.

If you read or saw somewhere that the revenue of a cigarette kiosk is more than 50%, this is not true. Such a volume of profit can only be achieved when trading illegal goods, that is, the goods are sold in circumvention of the laws, for example, using counterfeit excise stamps. This is strictly prosecuted and punished by law.

Independently or through a franchise?

You can open a cigarette retail outlet on your own or as a franchise. In the first case, all the subtleties and nuances will have to be decided independently. Searching for suppliers, store design, purchasing products, etc.

A franchise business eliminates many disadvantages. Questions regarding the format and design of the retail outlet are handled by specialists from the parent company. It also ensures uninterrupted supply of products. But, in this case, the point is strictly tied to the prices of the only supplier - the owner of the brand.

Beginners in business, in order to learn all the specifics of the industry, usually start by opening a franchise outlet. After a while, having studied their capabilities and gained experience, they open an independent store.

Russian cigarette business in facts and figures

The tobacco business in Russia is strictly regulated and regulated. There are strict requirements for the structure, area and design of a retail outlet. However, a license for retail trade in tobacco products. cigarettes, including electronic ones, are not needed.

The maximum profit when selling cigarettes does not exceed 20% of the wholesale cost. However, this is offset by constant steady demand, because there are a lot of smokers in Russia.

Tobacco and tobacco products are conventionally classified as food products, since they are consumed orally. The consumption of tobacco products is explained by the presence of the alkaloid nicotine, which has a physiological effect on the human body (stimulates the nervous system).

According to the national standard of the Russian Federation (GOST R 52463-2005), tobacco products include products containing tobacco, possibly with the addition of flavorings, and having consumer packaging. Tobacco products intended for smoking, chewing, sniffing, and sucking are divided.

In the WHO Framework Convention on Tobacco Control, tobacco products mean products made wholly or partly from tobacco leaf as a raw material, prepared in such a way as to be used for smoking, sucking, chewing or snorting.

V.N. Simonov and S.L. Nikolaev define a tobacco product as a product made from fermented tobacco and cigar raw materials that has a physiological effect on the human body when consumed.

The raw materials for the production of tobacco products are leaf tobacco (only the leaf is used) and shag (the leaf and stems are used). After harvesting, the raw materials are dried and fermented. During fermentation, the aromatic and taste properties of tobacco, as well as its presentation, are formed.

Tobacco (Nicotianatabacum) - annual plant, one of the Nicotiana species of the nightshade family (Soianaceae), containing the alkaloid nicotine. Tobacco leaves are used to make cigarettes, cigarettes, cigarillos, cigars, smoking and pipe tobacco.

Shag (Nicotianarustica) is another species of plant in the genus Nicotiana. It is used to produce tobacco shag, shag cigarettes and snuff shag. The leaves of the tobacco plant are entire, the flowers are five-membered, of various colors, the fruit is a capsule with very small seeds.

To produce a specific type and grade of tobacco products, production mixtures (mishkas) of tobacco are made, into which skeletal and aromatic tobaccos of certain production grades are introduced in a certain ratio. Selected tobacco raw materials are moistened with conditioned air, plucked on a conveyor belt and mixed. After this, the tobacco is cut on guillotine or rotary machines into fibers of a certain width and “fluffed” under a stream of air (dust is removed). The nature of subsequent operations depends on the type of product. .

Depending on the type of raw material, features of production technology and other factors, all tabular products in the EAEU Commodity Nomenclature of Foreign Economic Activity are classified into: tobacco and shag products. The shag product is made from shag raw materials. Tobacco products include:

• - cigarette - a type of tobacco product consisting of a cigarette sleeve, one part of which is filled with tobacco, and a mouthpiece is inserted into the other;
• - cigarette without filter - a type of tobacco product consisting of a piece of tobacco string wrapped in cigarette paper;
• - filter cigarette - a cigarette with a filter mouthpiece attached to the end;
• - smoking tobacco - a type of tobacco product made from a mixture of tobacco raw materials and intended for manual filling of cartridges;
• - pipe tobacco - a type of tobacco product made from sauced and flavored tobacco raw materials and intended for filling a pipe;
• - snuff- a type of tobacco product made from dust from pneumatic processing of cut tobacco with the addition of flavorings and special substances;
• - chewing tobacco - a type of tobacco product made from scraps of tobacco leaves, treated with flavorings and pressed into slabs;
• - nasvai - a type of chewing tobacco made from tobacco and shag dust mixed with glue, lime, water and vegetable oil.
• - cigar - a type of cigar product consisting of three layers: filling, wrapper and jacket, spirally covering the filling and wrapper. The cigar can be formatted - tapering in length towards both ends and straight - the same section along the entire length;
• - cigarette (cigarillo) - a cigar of reduced size without a wrapper.

Shag products include:

• - smoking shag - a type of shag product made from a crushed mixture of various types of shag raw materials;
• - snuff shag - a type of shag product made from shag raw materials crushed into dust with the addition of flavors and special substances;
• - smoking grit is a type of smoking product made from a crushed mixture of various types of shag and tobacco raw materials.

Tobacco as a product differs from raw tobacco in that it is prepared for use and packaged in consumer packaging. Tobacco as a product is classified into smoking, pipe, dunza, and smoking tobacco.

Smoking tobacco is a mixture of narrow fibers of fermented tobacco raw materials of various lengths. For smoking, it is wrapped in tissue paper or stuffed into a sleeve. This is how smoking tobacco differs from pipe tobacco. In terms of strength there is strong, above-average and medium. Pipe tobacco is a type of smoking tobacco. It is a mixture of wide fibers of various lengths of flavored fermented tobacco. Designed for smoking in a pipe. The process of flavoring raw materials can be carried out in two ways: by impregnating (saucing) the prepared mixture of tobacco leaves before cutting; by spraying (flavoring) cut tobacco alcohol solutions natural and synthetic essential oils, essences and flavorings such as vanillin, coumarin, etc. The sauce is prepared using honey, prunes or dried fruits (for making a decoction), and table salt (a preservative). For fragrance they take: coumarin, vanillin, oils (geranium, clary-sage, bergamot, clove), extract nutmeg, Peruvian balsam (aroma fixer), glycerin (moisture regulator). Some brands of tobacco use rum essence instead of vanillin and coumarin.

Dunza is a special type of pipe tobacco. It differs from other types in that during aromatization, cotton or cotton is added to the fragrance composition. peanut butter and juniper oil (gives the smoke of dunza a unique aroma).

Makhorka is a smoking grain. It is made from a crushed mixture of various types of fermented shag raw materials (leaves and badyl). After grinding, shag particles are sorted and dried, and large ones are crushed again. The resulting dust particles are used to make snuff, to which are added substances that irritate the nasal mucosa and create a pleasant external odor: peppermint oil, menthol, potash, soda ash, ammonia, molasses or glycerin, table salt. Smoking shag is made: of the highest quality; flavored; No. 1 strong; No. 2 medium; No. 3 easy.

To classify a product according to the EAEU Commodity Nomenclature for Foreign Economic Activity, an examination of tobacco products is carried out. In relation to examination for customs purposes, identification is a series of actions (rules) to establish the conformity of the goods submitted for examination with the declared, named name (for example, in the customs declaration). Identification of raw tobacco and tobacco products is carried out according to the characteristics characterizing these goods: component composition and the method of application using documentation and visually. Supply contracts, shipping documents or a declaration of conformity of goods with requirements are used as documentation. regulatory documentation. When visually identifying raw tobacco, the type (tobacco or waste), variety, drying method (by appearance, color, etc.), the presence (or absence) of a midrib and its color are determined. When visually identifying tobacco products, the type of tobacco product, the name of the tobacco product, the availability and content of information for the consumer are determined. To improve customs control of raw tobacco and tobacco products, recommendations and algorithms for conducting the examination of goods of group 24 of the EAEU Commodity Classification for Foreign Economic Activity for customs purposes have been compiled.

Raw tobacco and tobacco products are allocated to product group 24 of the EAEU Commodity Classification for Foreign Economic Activity “Tobacco and industrial tobacco substitutes”. Internally, the group is divided into three product items: raw tobacco; tobacco waste (EAES HS code 2401); cigars, cigars with cut ends, cigarillos (thin cigars) and cigarettes made from tobacco or its substitutes (EAES HS code 2402); other manufactured tobacco and manufactured tobacco substitutes; tobacco "homogenized" or "reconstituted"; tobacco extracts and essences (EAES HS code 2403).

Tobacco waste is waste from the processing of tobacco leaves or tobacco products (stems, midrib, trimmings, dust). To correctly classify raw tobacco, it is necessary to take into account the type of tobacco leaf: Maryland, Kentucky, Virginia, Burley, Oriental, as well as the method of drying the raw material. Heat-cured tobacco is dried in artificial conditions with controlled heat and ventilation. Contact of smoke, burning and soot with leaves is not allowed. Light shade tobacco is dried under natural conditions. With additional air circulation, tobacco does not smell of smoke and does not contain soot or soot. Fire-cured tobacco is dried under artificial conditions using an open fire. This type of tobacco adsorbs wood smoke. Solar cured tobacco is dried directly under the sun in the open air during daylight hours.

Tobacco waste includes: "garbage", known as different names, (smalls; winnowings; sweepings; kirinti or broquelins, etc.). They contain impurities such as dust, plant waste, textile fibers; “siftings” - they are obtained by sifting “garbage”; “cuttings” - formed during the production of cigars and consist of pieces of trimmed leaves; “dust” - obtained by sifting the above waste. The peculiarity of such waste is that it cannot be used for sale as ready-to-eat products: smoking, chewing, snuff or snuff; they are not intended to be processed so that they can be used as the tobacco products listed above.

In accordance with the EAEU Commodity Code for Foreign Economic Activity, tobacco products and tobacco suitable for consumer use are classified in headings 2402 and 2403. Commodity heading 2402 includes cigars (with or without a shirt), cigars with cut ends, cigarillos and cigarettes made from tobacco or tobacco substitutes. Other types of smoking tobacco, whether or not containing tobacco substitutes in any proportion, are excluded (heading 24.03). This heading includes:

• 1) Cigars, cigars with cut ends and cigarillos containing tobacco. Such products can be prepared entirely from tobacco or from mixtures of tobacco and its substitutes, regardless of the ratio of tobacco and its substitutes in the mixture.
• 2) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading includes products prepared from mixtures of tobacco and tobacco substitutes, regardless of the ratio of tobacco and its substitutes in the mixture.
• 3) Cigars, with cut ends, cigarillos and cigarettes made from tobacco substitutes, for example, “smoking” cigarettes made from specially processed lettuce leaves, containing neither tobacco nor nicotine. This heading does not cover medicinal cigarettes (Chapter 30). However, cigarettes containing certain products specially prepared to discourage smoking, but not having medicinal properties, are classified in this heading.

In accordance with the Commodity Code for Foreign Economic Activity of the EAEU, product group 2403 includes the following types tobacco products: other industrially manufactured tobacco and industrial tobacco substitutes; tobacco "halogenated" or "reconstituted"; tobacco extracts and essences:

Since December 22, 2009, the Federal Law of the Russian Federation of December 22, 2008 No. 268-FZ “Technical Regulations on Tobacco Products” (hereinafter referred to as Federal Law No. 268-FZ) has been in force.

The objects of technical regulation of the Federal Law are tobacco products sold on the territory of the Russian Federation. The law establishes: requirements for tobacco products; rules for identifying tobacco products; rules and forms for assessing the compliance of tobacco products with the requirements of this technical regulation.

Assessment of the compliance of tobacco products with the requirements of Federal Law No. 268-FZ is carried out in the following forms:

• 1) confirmation by the applicant of the declaration of conformity of tobacco products with the requirements of this Federal Law;
• 2) carrying out state control(supervision) at the stage of sales of tobacco products.

Confirmation of the compliance of tobacco products with the requirements of Federal Law No. 268 FZ is mandatory and is carried out by issuing a declaration of conformity.

Sale of cigarettes, tobacco, responsibility, prices, fines, licenses, excise tax, anti-tobacco law and other tobacco issues, as well as what is needed to sell cigarettes in 2019, and other issues. Last time updated: 02/5/2019.

For reference (listed in separate articles):

1. Documents from the supplier for the supply of cigarettes and tobacco products

Industry trends of cigarettes in Russia

Data from the World Customs Organization puts the annual global tobacco market at 5.7 trillion cigarettes. About 250-350 billion cigarettes are produced annually in the Russian Federation, of which about 2-3% counterfeit products(including without excise tax or with false tax).

The main reason for the spread of illegal cigarettes is the rapid growth of excise tax rates, which leads to increased prices and demand for the sale of illegal cigarettes.

According to statistics, more than 1.1 billion people on the planet start smoking before the age of 18.

Cigarettes in Russia cost almost twice as much as in neighboring countries. The maintenance of annual excise tax growth rates at more than 40% over the past six years, coupled with changes in the macroeconomic situation and a decrease in the purchasing power of the population, has created all the necessary preconditions for the beginning of a massive consumer transition to smuggled and counterfeit products.

Average cost of a pack of cigarettes

The average price of a pack of cigarettes in a Moscow store is 90-110 rubles. per pack, at a cost of 8-10 rubles (the return on turnover for the chain of trading participants is over 1000%). According to 9 months of 2016, 60 percent of illegal cigarettes were brought to Russia from the countries of the Eurasian Economic Union (Belarus, Kazakhstan, Kyrgyzstan and Armenia). There are 80 tobacco factories operating on the Russian market, about 40% of the market comes from Philip Morris International", "BAT Russia", "Liggett Dukat" and "Petro".

Licensing of tobacco activities

In accordance with Federal Law dated May 4, 2011 No. 99-FZ “On Licensing individual species activities" wholesale and retail trade are not subject to licensing.

Decree of the Government of the Russian Federation dated April 12, 2000 No. 337 “On licensing activities for the production and wholesale trade of tobacco products” at this moment lost its force due to the publication of Decree of the Government of the Russian Federation of July 22, 2002 No. 548.

Time of sale of cigarettes and tobacco products.

The law on the sale of cigarettes does not provide for restrictions on the time of sale; trading can be done around the clock.

Don't forget about the seller's instructions: Instructing the seller on the sale of tobacco, cigarettes and alcohol.

Rules for placing cigarettes in a store

Information about tobacco products offered for retail trade is brought to the attention of buyers by the seller in accordance with the legislation of the Russian Federation on the protection of consumer rights by placing on the sales floor a list of tobacco products sold, the text of which is made in letters of the same size in black on a white background and which is compiled in alphabetical order, indicating the price of tobacco products sold without using any graphics or drawings.

Demonstration of tobacco products to the buyer in a retail establishment can be carried out at his request after familiarization with the list of tobacco products sold, taking into account the requirements of Article 20 of the Federal Law “On Health Protection”.

Minimum and maximum price for cigarettes

Measures of government influence on the price level of tobacco products are carried out by establishing minimum and maximum retail prices for such products. By virtue of paragraphs. 11 clause 1 art. 9 of the Federal Law of December 22, 2008 No. 268-FZ “Technical Regulations for Tobacco Products” (hereinafter referred to as the Technical Regulations), information on the maximum retail price in rubles must be applied to the consumer packaging of tobacco products, according to which on one of the outer sides Each consumer package (pack) of cigarettes and cigarettes must be marked with:

The maximum retail price at which cigarettes and cigarettes can be sold to consumers; information about the month and year of manufacture of cigarettes and cigarettes.

In Part 5 of Art. 13 of the Federal Law of February 23, 2013 No. 15-FZ “On protecting the health of citizens from the effects of environmental tobacco smoke and the consequences of tobacco consumption” (hereinafter referred to as the Law of February 23, 2013 No. 15-FZ), it is established that the sale of tobacco products at a price that is lower than the minimum retail prices and higher than the maximum retail prices (price on the pack) established in accordance with the legislation of the Russian Federation on taxes and fees, is prohibited. Moreover, in accordance with Part 3 of this article, minimum retail prices are set at 75 (seventy-five)% (percent) of the maximum retail prices determined in the manner established by the Tax Code of the Russian Federation.

By virtue of Part 2 of Art. 187.1 of the Tax Code of the Russian Federation, the maximum retail price is the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by retail enterprises, Catering, service industries, as well as individual entrepreneurs; the maximum retail price is set by the taxpayer independently for a unit of consumer packaging (pack) of tobacco products separately for each brand (each name) of tobacco products.

It is also defined there that a brand (name) for the purposes of this chapter is understood as an assortment position of tobacco products that differs from other brands (names) by one or more of the following characteristics - an individual designation (name) assigned by the manufacturer or licensee, recipe, size, presence or absence of a filter , packaging.

Thus, the minimum retail price = 75% of the maximum retail price.

The sale of tobacco products below the maximum retail price indicated on the package of the product (by no more than 25%) does not form part of Art. 14.3.1 Code of Administrative Offenses of the Russian Federation - sponsorship of tobacco or promotion of tobacco sales.

Documents for opening a point of sale of cigarettes

Opening an enterprise selling cigarettes and what documents are needed for this:

1. It is necessary to register an LLC or individual entrepreneur. For reference: How to register O OO How to register an individual entrepreneur What to choose LLC or individual entrepreneur;
2. Selection of retail space in a walk-through location, near pharmacies, markets, metro and department stores. In general, the rule of three MMMs is place, place and place again;
3. Select OKVED - retail trade. For reference: What is OKVED. If the company is registered, then it is necessary to add OKVED codes.
4. A license to sell cigarettes is not required. According to Federal law dated July 2, 2005 N 80-FZ, activities for the production of tobacco products are excluded from the list of activities for which licenses are required.

Application of cash registers in the cigarette trade

Required!. According to Article 181 of the Tax Code of the Russian Federation, excisable goods, in addition to alcoholic beverages, include:

• tobacco products;
• passenger cars and motorcycles with power over 150 horsepower;
• motor gasoline, diesel fuel, motor oils.

Organizations whose product range includes such items are also subject to paragraph 8 of Art. 2 Federal Law No. 290 and must install online cash registers, including when you sell cigarettes in a remote mountain village where there is no mobile connection.

Taxpayers UTII and PSN

Until July 1, 2018, these categories of entrepreneurs may not use cash registers, but only if they issue confirmation of payment upon the buyer’s first request. In two years, from July 2018, the use of cash registers will become mandatory for them. 290-FZ, Art. 7, paragraph 7.

Vending machines (for reference)

Vending or vending machines do not require a salesperson: they are installed in public places and automatically dispense goods after depositing money. The usual assortment of vending machines: coffee, chewing gum, chocolate bars and other fast food. So far, such machines are not equipped with cash registers, but everything is ahead: from July 1, 2018, their owners are required to equip them with new online cash registers (290-FZ, art. 7, clause 11.).

In chapter 26.3. The Tax Code of the Russian Federation, dedicated to the single tax on imputed income, contains Article 346.27, which provides a definition of the concepts used in this chapter. It is precisely thanks to the concept of “retail trade” given in Article 346.27., for example, a UTII payer engaged in retail trade in automobile parts, when trying to add motor oils, which are excisable goods, to the assortment, is forced to use CCP, since trade in excisable goods does not fall under the definition of “ retail trade", transferred to UTII.

Where is it prohibited to sell cigarettes?

(This issue is regulated by Federal Law No. 15 “On protecting the health of citizens from the effects of environmental tobacco smoke and the consequences of tobacco consumption)

Outside buildings and pavilions

Retail tobacco products carried out ONLY in stores and pavilions.

• A store is understood as a building or part thereof, specially equipped, intended for the sale of goods and provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
• A pavilion is a building that has a sales area and is designed for one workplace or several workplaces. What's happened Pavilion.

Note: In case of absence from locality shops and pavilions (example: village) trade in tobacco products in other retail facilities or delivery trade in tobacco products is allowed. Trading through any trading window is prohibited.

Prohibited in the following facilities and territories

Law No. 15-FZ establishes a list of objects and territories where tobacco trade is prohibited in any form, namely:

1. in territories and premises intended for the provision of educational services, services by cultural institutions, institutions of youth affairs bodies, services in the field of physical culture and sports, medical, rehabilitation and sanatorium-resort services, on all types of public transport (public transport) of urban and suburban traffic (including on ships when transporting passengers on intracity and suburban routes), in premises occupied by authorities state power, local government bodies;
2. at a distance of less than 100 (one hundred) meters in a straight line without taking into account artificial and natural barriers from the nearest point bordering the territory intended for the provision of educational services;
   1. The distance is calculated from the nearest edge (border) land plot indicated objects in a straight line to the boundaries of your object, measurements should be made along the shortest path (without taking into account artificial and natural barriers, etc.), and it is recommended to use a cadastral plan and measure with a ruler, save and print the generated map.
      p|s There is no methodology for this measurement in the laws; this calculation is given from our judicial practice.
3. on territories and premises (except for duty-free shops) railway stations, bus stations, airports, seaports, river ports, at metro stations intended for the provision of passenger transportation services, in premises intended for the provision of housing services, hotel services, temporary accommodation services and (or) provision of temporary accommodation, personal services.
4. Wholesale and retail trade in nasvay and sucking tobacco (snus) is prohibited.

Where else is it prohibited?

• Trading at fairs, exhibitions, through delivery and peddling trade, remote selling, using machines and other methods is prohibited.
• Trading through any trading window is prohibited.
• Open trade in cigarettes is prohibited - packs are visible.

Where allowed

In all places, subject to the above.

When using individual entrepreneurs on UTII

Tax legislation does not allow the use of UTII when selling excisable goods listed in subparagraphs 6-10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation. Tobacco products are not included in this closed list (items), so it is possible to sell them in this case (the Ministry of Finance indicated this in its letter dated 04/07/2017 No. 03-01-15/20998, the department also reminded that the conditions for entrepreneurial activity on UTII is established by local authorities).

Federal legislation (Article 346.26 of the Tax Code of the Russian Federation) provides that this preferential taxation system can be used when selling goods through:

• objects of a stationary retail chain with trading floors up to 150 sq.m. (shops and pavilions);
• objects of a stationary trading network that do not have trading floors (for example, kiosks, tents, retail markets, fairs);
• objects of a non-stationary trading network (using a car, a drive-thru shop, a car store, a trailer, a mobile vending machine, trading from hands, from trays, from baskets and hand carts).

OKVED used in the sale of cigarettes and tobacco and tobacco products

OKVED Wholesale trade of tobacco products

46.3 Wholesale trade food products, drinks and tobacco products

For raw materials

46.21.2 Wholesale trade in unprocessed tobacco

OKVED Retail trade in tobacco products

Non-specialized (general) stores

47.11 Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores

Specialty store (cigarettes only)

47.2 Retail trade of food products, drinks and tobacco products in specialized stores

In the markets

47.81 Retail trade in non-stationary retail facilities and markets in food products, drinks and tobacco products

Retail trade in tobacco products is carried out in a specially equipped building or part thereof. This building can serve as a store or pavilion (utility room + sales area with one equipped workplace). A place must be designated for the reception, storage, and preparation for sale of goods, while the law does not prohibit carrying out these activities in one place (combine).

Trading is possible in other retail facilities, incl. delivery, but under the obligatory condition - the absence of shops and pavilions in a particular locality.

It is prohibited to sell cigarettes at exhibitions, fairs, incl. through delivery, distribution, distance trading and vending machines. Trading through the window is prohibited.

The sale of cigarettes with display and demonstration is prohibited; information is conveyed to the consumer using a text list, without graphic images, and only after familiarization is the demonstration and sale of tobacco products carried out (on a white sheet of paper in black and white colors, name and price in large font). In general, if you get into trouble in Moscow, then our lawyer for administrative disputes will help you.

Piece sale of cigarettes

From July 1, 2016, the production and sale of cigarettes is carried out only in packs of 20 pieces.

Electronic cigarettes from 01/01/2017

Electronic cigarettes, vapor generators and liquids with nicotine have been equalized with tobacco products since January 1, 2017 and are subject to excise tax. For example, they cannot be advertised, smoked in public places, sold near schools, and so on. Read more.

Since mid-2019, at the direction of D.A. Medvedva. they will be subject to tobacco laws. For electronic cigarettes, the requirements, rules and prohibitions will soon be the same as for conventional cigarettes.

Response to our reader’s comment, incl. arbitrage practice:

1. formally, a nicotine electronic cigarette does not belong to tobacco products, since Federal Law No. 268 defines what constitutes a tobacco product, but judicial practice shows that when courts use the analogy of law and law, in the event of a decision administrative fine for a nicotine electronic cigarette, the court decision will not be in your favor.
   1. The question of which electron is used also remains unclear. nicotine in cigarettes, what it is made from, etc.
2. It is necessary to clearly separate nicotine electronic cigarettes and liquids from those without nicotine on sale, for example, do not display them in a visible place.
3. on trains long distance Since February 15, 2017, smoking electronic cigarettes and vapes is prohibited.

Selling cigarettes to minors

Article 20. Federal Law No. 15 “On the Protection of Citizens’ Health” introduces a ban on the sale of cigarettes and other tobacco products to minors,” in this case meaning the age of 18 years.

Until the age of 18, the sale of cigarettes and other tobacco products is prohibited.

It is important to understand here that the law in principle prohibits minors from using tobacco. At the same time, parents should be held accountable for this offense.

The seller in the store is also prohibited from selling tobacco products to minors, and the citizenship of the minor does not matter (Belarusian, Ukrainian, Moldovan). In case of doubt about the age of the buyer, the seller is obliged to request from the buyer a document proving his identity and allowing his age to be established.

List of documents giving the right to purchase

These documents can be:

1. Passport of a citizen of the Russian Federation or foreign passport.
2. Temporary identity card of a citizen of the Russian Federation.
3. Seaman's passport ( seaman's identity card), diplomatic or service passport.
4. Military ID or military ID.
5. Passport of a foreign citizen.
6. Residence permit in the Russian Federation.
7. Temporary residence permit in the Russian Federation.
8. Refugee certificate.
9. Certificate of temporary asylum on the territory of the Russian Federation.
10. Driver's license. This list was put into effect by Order of the Ministry of Health of the Russian Federation No. 215N dated May 12, 2014.

In case of the slightest doubt and it is not possible to establish age using documents, the seller is obliged to refuse to sell tobacco products to the buyer.

According to clause 3. Art. 14.53 Code of Administrative Offenses of the Russian Federation

Failure to comply with restrictions and violation of prohibitions in the field of trade in tobacco products and tobacco products will entail the imposition of an administrative fine, namely:

Fine for selling cigarettes to children (minors)

• for citizens in the amount of 3 (three) thousand to 5 (five) thousand rubles;
• for officials - from 30 (thirty) thousand to 50 (fifty) thousand rubles;
• on legal entities– from 100 (one hundred) thousand to 150 (one hundred and fifty) thousand rubles.

Fine for trading in the wrong place

Including within 100 meters and other non-compliance with restrictions on the trade of tobacco products

• for citizens in the amount of 2 (two) thousand to 3 (three) thousand rubles;
• for officials - from 5 (five) thousand to 10 (ten) thousand rubles;
• for legal entities - from 30 (thirty) thousand to 50 (fifty) thousand rubles.

Wholesale or retail sale of nasvay, sucking tobacco (snus)

• for citizens in the amount of 2 (two) thousand to 4 (four) thousand rubles;
• for officials - from 7 (seven) thousand to 12 (twelve) thousand rubles;
• for legal entities - from 40 (forty) thousand to 60 (sixty) thousand rubles.

When the first violation is detected, the fine will be at the minimum established level, for example for citizens 3 thousand rubles, and not five.

Where to report an inspection if a violation of the law is detected

You should notify the local police department, the local police officer will conduct an inspection, or Rospotrebnadzor, which will also entail an inspection. It will not be possible to file a complaint secretly, as this will not entail an inspection and will not reveal violations. At the same time, the inspection bodies (employees) are executors and do not have access to the case materials, incl. to the complaint and the signatory.

The Ministry of Health wants to ban the sale of cigarettes

Based on data on reducing smoking levels in Russia, the Ministry of Health wants to completely reduce tobacco consumption by 2033 by introducing a ban at the legislative level. Currently, the current law on protecting the health of citizens from the effects of tobacco prohibits smoking in indoor public places, including government agencies, hospitals, theaters, museums, sanatoriums and sports facilities, as well as cafes and restaurants. The restriction does not apply to electronic cigarettes and tobacco-free hookahs.

The Ministry of Health also proposes to introduce impersonal packaging for all cigarettes in Russia. In the world, such restrictions are currently only in effect in Australia; if the ministry’s proposals are supported, in Russia the so-called unified pack may appear in a year or two.

If you have questions, ask them in our group in contact