Types of tobacco products and the dangers of their use. Reference. Cigarettes with real tobacco Tobacco and tobacco products

1) tobacco - a plant of the genus Nicotiana of the nightshade species Nicotiana Tabacum, Nicotiana Rustica, cultivated to obtain raw materials for the production of tobacco products;

2) raw materials for the production of tobacco products - tobacco that has undergone post-harvest and (or) other industrial processing;

3) tobacco products - products made entirely or partially from tobacco leaf as raw material prepared in such a way as to be used for smoking, sucking, chewing or snorting;

4) type of tobacco product - a set of smoking and non-smoking tobacco products that are similar in consumer properties and method of consumption. These include cigarettes, cigars, cigarillos (cigaritas), cigarettes, hookah tobacco, thin-cut smoking tobacco, pipe tobacco, bidi, kretek, sucking tobacco (snus), chewing tobacco, snuff, nasvay and other tobacco products;

5) smoking tobacco products - tobacco products intended for smoking;

6) cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper;

7) cigarette with filter - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part), and a filter;

8) cigarette without filter - a type of smoking tobacco product consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part);

9) cigar - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having three layers: a filling made of whole, scuffed or cut cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for production of tobacco products and wrappers from cigar tobacco leaves. The thickness of the cigar over one third (or more) of its length must be at least 15 millimeters (mm);

10) cigarillo (cigarita) - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having many layers: a filling made of cut or torn cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for the production of tobacco products and wrappers made from cigar tobacco leaf, reconstituted tobacco or special paper made from cellulose and tobacco. The cigarillo may not have a wrapper. The cigarillo may have a filter. The maximum thickness of a cigarillo with three layers should not exceed 15 mm;

11) cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products and a mouthpiece in the form of a roll of mouthpiece paper, wrapped in cigarette (cigarette) paper, connected with an adhesive-free jagged seam. Filter material can be inserted into the mouthpiece of the cigarette;

12) hookah tobacco - a type of smoking tobacco product intended for smoking using a hookah and representing a mixture of cut or torn raw materials for the production of tobacco products with or without the addition of non-tobacco raw materials and other ingredients;

13) thin-cut smoking tobacco - a type of smoking tobacco product intended for manual production of cigarettes or cigarettes and consisting of cut, torn, rolled or compressed tobacco with or without the addition of non-tobacco raw materials, sauces and flavorings, in which at least 25 percent of the net weight of the product constitute fibers 1 mm wide or less;

14) pipe tobacco - a type of smoking tobacco product intended for smoking using smoking pipe and consisting of cut, torn, rolled or compressed tobacco, with or without the addition of non-tobacco raw materials, sauces and flavorings, in which more than 75 percent of the net weight of the product consists of fibers more than 1 mm in width;

15) bidi - a type of smoking tobacco product consisting of a mixture of crushed tobacco leaves, tobacco veins and stems, wrapped in a dried tendu leaf and tied with thread;

16) kretek - a type of smoking tobacco product consisting of a sauced and flavored mixture of crushed cloves and cut raw materials for the production of tobacco products, wrapped in cigarette paper or a dried leaf of corn cob, with or without a filter;

17) non-smoking tobacco products - tobacco products intended for sucking, chewing or snorting;

18) sucking tobacco (snus) - a type of non-smoking tobacco product intended for sucking and made in whole or in part from purified tobacco dust and (or) fine fraction of cut tobacco with or without the addition of non-tobacco raw materials and other ingredients;

19) chewing tobacco - a type of non-smoking tobacco product intended for chewing and made from compressed scraps of tobacco leaves with or without the addition of non-tobacco raw materials and other ingredients;

20) snuff - a type of non-smoking tobacco product intended for snorting and made from finely ground tobacco with or without the addition of non-tobacco raw materials and other ingredients;

21) nasvay - a type of non-smoking tobacco product intended for sucking and made from tobacco, lime and other non-tobacco raw materials;

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 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. IN Russian Federation About 250-350 billion cigarettes are produced annually, of which about 2-3% are counterfeit products (including those without excise duty or with counterfeit ones).

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 Eurasian countries economic union(Belarus, Kazakhstan, Kyrgyzstan and Armenia). On Russian market 80 tobacco factories operate, about 40% of the market is accounted for by Philip Morris International, BAT Russia, Liggett Dukat and Petro.

Licensing of tobacco activities

In accordance with Federal Law No. 99-FZ dated May 4, 2011 “On licensing of certain types of 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 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 Federal Law dated 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 consumer packaging of tobacco products, according to which on one of the outer sides of each consumer packaging (packs) of cigarettes and cigarettes must be marked:

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 environmental influences” tobacco smoke and the consequences of tobacco consumption" (hereinafter referred to as Law No. 15-FZ of February 23, 2013), 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 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 No. 80-FZ of July 2, 2005, 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 for excisable goods, in addition to alcoholic products, relate:

  • 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 need a salesperson: they are installed in in public places and automatically issue the 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 trade of tobacco products is 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 jobs. What's happened Pavilion.

Note: If there are no shops and pavilions in the locality (example: village), trade in tobacco products is allowed in other shopping facilities or delivery trade in tobacco products. 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 education and sports, medical, rehabilitation and sanatorium-resort services, on all types public transport(public transport) urban and suburban communications (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. in the territories and premises (except for duty-free shops) of 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, services for temporary accommodation 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 sell them in in this case possible (the Ministry of Finance indicated this in its letter dated 04/07/2017 No. 03-01-15/20998, the department also recalled that the conditions for maintaining 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, auto shop, auto store, trailer, 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 of 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, with the name and price indicated 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 remark, 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 an administrative fine for a nicotine electronic cigarette, the court’s decision will be not 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. Smoking electronic cigarettes and vapes is prohibited on long-distance trains from February 15, 2017.

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. On this moment The current law on protecting the health of citizens from the effects of tobacco prohibits smoking in closed public places, including government agencies, hospitals, theaters, museums, sanatoriums and sports facilities, as well as cafes and restaurants. The restriction does not apply electronic cigarettes and hookah without tobacco.

The Ministry of Health also proposes to introduce impersonal packaging for all cigarettes in Russia. In the world, such restrictions are currently only in force 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

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 stable negative influences on the body. Today, one part of humanity, fighting for their health and the 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. The top ten largest international tobacco companies alone, collectively, sell tobacco products worth more than $160 billion a year.

The undisputed leader in tobacco consumption is smoking. And the most convenient form for smoking - 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 will remain profitable for a long time.

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 ban also applies to electronic cigarettes if they have an appearance and shape that resembles 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 no 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, the sale of tobacco products is prohibited in public places - train 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 designated 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 state-issued tobacco excise stamp. 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 of trade with the laws of the 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 two important conditions are met: it is allowed to sell tobacco and cigarettes in the selected area, 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 quite quickly. The outlet itself can sell cigarettes of any brand, maintaining a general price level that satisfies 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 appeals, 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 the target audience, based on assortment, is typical for stores located in large areas shopping centers, and other permitted places of trade - checkpoints. 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 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.

The MRP for a certain period is set by the manufacturer himself (or his representative). The relevant tax authorities are notified of this in accordance with the established procedure. 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 structure, space and design point of sale. 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 conditionally classified as food products, since they are consumed internally. 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) is an 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 for Foreign Economic Activity are classified into: tobacco and shag products. Shag products are 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 flavors 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 (perfuming) cut tobacco with alcohol solutions of 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), nutmeg extract, Peruvian balsam (aroma fixer), glycerin (humidity 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, cottonseed or peanut oil and juniper oil are introduced into the fragrance composition (it gives the dungza smoke 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: mint 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. The documentation used is supply contracts, shipping documents or a declaration of product conformity with the requirements of 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 shadow-cured tobacco is dried in 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 under 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-use products: smoking, chewing, snuff tobacco or snuff powder; 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 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 medicinal properties included 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 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) conducting 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.

– this title can be assigned to all brands. But in some it is reduced to a minimum and replaced by other impurities. There are few places in Russia where you can buy a product with real tobacco. Compared with European countries or America, our standards for the production of tobacco products are very low.

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Cigarettes with real tobacco and their manufacturers

Produced for the whole world. The companies are popular because of their high quality.

Thousands of their products are bought every day. Popular brands known to everyone. Their product is high quality and has a high percentage of tobacco.

Philip Morris International (PMI)

The manufacturer is known all over the world. One of the world's leading cigarette manufacturers. The company's headquarters are located in Switzerland.

They have different lines, some of the most popular: “PRESEDENT”, “ “, “ Philip Morris", "Marlboro", " ", "Bond", "L&M". Since 2014, the company has also been producing electronic cigarettes.

In what is now Russia, many brands were sold back in Soviet times. There are several production points in Russia. One is located in Moscow.

Each brand has its own peculiarity. Large selection of flavors. Available in different strengths, suitable for both beginners and heavy smokers.

Don tobacco

Russian manufacturer. One of the main ones in the country. Since July 31, 2018, the company has been owned by Japan Tobacco Inc. The production is located in the city of Rostov-on-Don.

The most popular brands are “Kiss” and “Sweat Dreams”.

More popular among women. They are mild and contain little nicotine.

British American Tobacco

British company. It is considered the second in the world.

The most popular brands: “Viceroy”, “Dunhill”, “ “, “Kent”, “John Player”, “State Express”, “Rothmans”, etc.

The most popular brand in Russia is “Java Golden”. Factories producing this manufacturer are located in 41 countries.

The brand has wide range tastes and strength. Suitable for everyone.

Imperial Tobacco

The company is considered the fourth best-selling company. The company's headquarters are located in England.

It was organized in 1901 by the union of 13 companies related to the production of tobacco and cigarettes.


Popular brands: “P&S”, “Davidoff”, “Style”, “West”.

They also have a different range of tastes.

Test for smokers

Which cigarettes?

Each species has distinctive features. Different ratio of ingredients. Different consumers of the product.

With real tobacco:

Richmond KLAN

There are only three types: unflavored, Aroma Rich and Richmond Cherry. All three tastes are different from each other.

The main and very popular Aroma Rich has a nickname. – 0.6 mg, resins. – 6 mg.

The Richmond Cherry line has several varieties, with different ratios of tar and nicotine. The most popular type is Richmond Cherry Gold SS. Contents nick. it contains 0.4, and resins. -5.

Richmond's unflavored line of cigarettes is popular for its familiar flavors. The most popular is Richmond KLAN. Contents nick. – 0.7, res. -7 mg.

Pepe

The company is deservedly called the highest quality type of tobacco – Easy Green. The highest quality, but not the strongest. Resin content. – 6, nickname. – 0.5 mg.

Chesterfield

The most popular model is Chesterfield classic blue. In second place are the lightweight Chesterfield Classic Bronze.

This company's strong cigarettes have 10 mg tar. and 0.7 nick. Medium strength 6 mg resins. and 0.5 mg nick.

Lucky Strike

The line has many types, but only two come to Russia:

  1. Lucky Strike Original Red. Resin content. – 10 mg, nick. – 0.8 mg. These are strong cigars. They gained popularity due to a new method of drying tobacco - roasting.
  2. Lucky Strike Original Silver. Resin content - 7 mg, resin - 0.6 mg. Less strong. Tart. They have proven themselves because of their softness.

Camel

The taste has remained unchanged for several decades, but the company is forced to keep up with innovations in the quality of tobacco products. The latest types of filtration are used in their production.

There are about 100 species. But the most popular ones can be identified:

  1. Classic – Camel Filters. They have a natural tobacco aroma. Suitable for lovers of classic cigarettes. Resin content. – 0.8 mg, nick. – 0.6 mg.
  2. Softened – Camel Blue. Soft, have a bright taste. Tobacco good quality. It smokes for a long time. Resin content. – 6 mg, nick. – 0.5 mg.
  3. Light - Camel Silver. They have a catchy aroma. Very light. Suitable for connoisseurs of rich taste and light tobacco. Resin content. – 4 mg, nick. – 0.3 mg.
  4. Stylish – Camel Black. The main feature of the look is its elegant design. The taste is very harmonious. Contents nick. – .5 mg, resins. – 6 mg.

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