Елена Самтынова
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Минфин России взамен действующего до 1 января 2021 года порядка маркировки алкогольной продукции федеральными специальными марками подготовил новый проект1 постановления Правительства РФ, которым предлагается упростить порядок приобретения и определить порядок уничтожения таких марок. Соответствующий проект размещен на федеральном портале проектов нормативных правовых актов для общественного обсуждения, которое продлится до 5 августа.
Документ закрепляет установленную цену федеральной специальной марки в размере 1690 руб. за 1 тыс. штук без учета НДС. Изготавливать марки будет так же АО «Гознак» в течение 19 рабочих дней со дня принятия решения об изготовлении таких марок. Предполагается, что для приобретения марок организация-производитель должна направить через единую информационную систему в Росалкогольрегулирование заявление о выдаче марок с указанием:
вида алкогольной продукции в соответствии со ст. 2 Федерального закона от 22 ноября 1995 г. № 171-ФЗ «О государственном регулировании производства и оборота этилового спирта, алкогольной и спиртосодержащей продукции и об ограничении потребления (распития) алкогольной продукции» (далее – Закон № 171-ФЗ); содержания в ней этилового спирта; объема продукции; емкости, подлежащей маркировке потребительской тары алкогольной продукции; необходимого количества марок.
Организация-импортер в таком заявлении дополнительно должна указать номер и дату договора (контракта) поставки алкогольной продукции, при исполнении которого будет осуществляться ввоз продукции на территорию РФ с указанием вида и количества алкогольной продукции по каждому договору поставк, а также полное наименование поставщика, место его нахождения (адрес юридического лица) и фактический адрес.
В отличие от действующего порядка предлагается обязательство об использовании приобретаемых федеральных специальных марок в соответствии с их назначением в течение шести месяцев у заявителя не требовать. При этом прописывается ограничение на требуемое количество марок. Для организации-производителя алкогольной продукции оно не должно превышать максимально возможного годового объема производства соответствующей алкогольной продукции исходя из установленной мощности основного технологического оборудования с учетом остатка марок, для сельскохозяйственного товаропроизводителя – не должно превышать 5 тыс. декалитров винодельческой продукции в год с учетом остатка марок, а для организации-импортера алкогольной продукции – не должно превышать общее количество бутылок или иной потребительской тары, предусмотренное договором (контрактом) поставки алкогольной продукции.
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Разработанный порядок также предусматривает правила уничтожения неиспользованных, поврежденных и не соответствующих требованиям федеральных специальных марок. Уничтожение марок должно производиться в составе комиссии из должностных лиц организации-производителя или импортера и представителей территорального органа Росалкогольрегулирования (могут быть включены представители иных органов власти). Если количество марок превышает 200 тыс. штук уничтожение осуществляется при обязательном согласовании состава комиссии с центральным аппаратом Росалкогольрегулирования.
Организация-производитель (импортер) должна направить уведомление о намерении уничтожить федеральные специальные марки в территориальный орган Росалкогольрегулированию, который в течение 10 дней со дня регистрации рассмотрит его и уведомит организацию не позднее, чем за 3 рабочих дня о дате, времени и месте уничтожения марок. Процесс уничтожения марок должен быть зафиксирован должностным лицом Росалкогольрегулирования с использованием фото- и (или) видеосъемки и в составленном акте. Фото- и (или) видеозаписи уничтожения марок должны храниться в территориальном органе Росалкогольрегулирования в течение 5 лет с момента их записи.
Новый порядок предлагается ввести в действие с 1 января 2021 года.
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1 С текстом проекта Постановления Правительства РФ «О маркировке алкогольной продукции федеральными специальными марками» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/07/07-20/00106062).
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