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

1) tobacco - a plant of the genus Nicotiana of the family of nightshade species Nicotiana Tabacum, Nicotiana Rustica, cultivated in order 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 in whole or in part from tobacco leaf as a raw material prepared to be used for smoking, sucking, chewing or sniffing;

4) type of tobacco product - a set of smoking and non-smoking tobacco products, similar in consumer properties and mode of consumption. These include cigarettes, cigars, cigarillos (cigarillos), cigarettes, hookah tobacco, thin-cut smoking tobacco, pipe tobacco, bidi, kretek, sucking tobacco (snus), chewing tobacco, snuff tobacco, 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) filter cigarette - 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) non-filter cigarette - 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: filling from whole, scrapped or cut cigar and other raw materials for the production of tobacco products, wrapping from cigar and (or) other raw materials for production of tobacco products and cigar tobacco leaf wrapper. A cigar must be at least 15 millimeters (mm) thick over one third (or more) of its length;

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: stuffing from cut or torn cigar and other raw materials for the production of tobacco products, roll-up from cigar and (or) other raw materials for the production of tobacco products and wrapping from cigar tobacco leaf, reconstituted tobacco or special paper made from cellulose and tobacco. The cigarillo may not have a roll. The cigarillos may have a filter. The maximum thickness of a cigarillo, which has 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 tipping paper wrapped in cigarette (cigarette) paper, connected with a glueless toothed seam. A filter material can be inserted into the cigarette holder;

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 the manual production of cigarettes or cigarettes and consisting of cut, torn, twisted or compressed tobacco with or without the addition of non-tobacco raw materials, sauces and flavors, in which at least 25 percent of the net weight of the product constitute fibers with a width of 1 mm 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 added non-tobacco raw materials, sauces and flavors, in which more than 75 percent of the net weight of the product is made up of fibers with a width of more than 1 mm;

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 a 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 dried corn on the cob, with or without a filter;

17) smokeless tobacco products - tobacco products intended for sucking, chewing or sniffing;

18) sucking tobacco (snus) - a type of smokeless tobacco product intended for sucking and completely or partially made 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 smokeless 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 tobacco - a type of smokeless tobacco product intended for sniffing and made from finely ground tobacco with or without the addition of non-tobacco raw materials and other ingredients;

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

Sale of cigarettes, tobacco, liability, 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: 02/05/2019.

For reference (taken out in separate articles):

  1. Supplier documents for the supply of cigarettes and tobacco products

Industry trends in cigarettes in Russia

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

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

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

Cigarettes in Russia cost almost twice as much as in neighboring countries. The preservation of the annual growth rate of the excise tax at the level of more than 40% over the past six years, coupled with a change in the macroeconomic situation and a decrease in the purchasing power of the population, created all the necessary prerequisites for the start of a massive consumer transition to a smuggled and counterfeit product.

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 price of 8-10 rubles (profitability from turnover for a chain of trade participants is over 1000%). According to the 9th month of 2016, 60 percent of illegal cigarettes were brought to Russia from the countries of the Eurasian economic union(Belarus, Kazakhstan, Kyrgyzstan and Armenia). On Russian market 80 tobacco factories work, about 40% of the market belongs to Philip Morris International, BAT Russia, Liggett Ducat and Petro.

Licensing of tobacco activities

In accordance with the Federal Law of 04.05.2011 No. 99-FZ "On licensing of certain types of activities" wholesale and retail trade is not subject to licensing.

Decree of the Government of the Russian Federation of 12.04.2000 No. 337 "On licensing activities for the production and wholesale of tobacco products" on this moment lost its force in connection with the publication of the Decree of the Government of the Russian Federation of 22.07.2002 No. 548.

Time of sale of cigarettes, tobacco products.

The law on the sale of cigarettes does not provide for a time limit for the sale, you can trade around the clock.

Do not forget about instructing the seller: Instruction of the seller on the sale of tobacco, cigarettes and alcohol.

Rules for placing cigarettes in the store

Information about tobacco products offered for retail trade is brought by the seller in accordance with the legislation of the Russian Federation on the protection of consumer rights to the attention of buyers by placing in the trading 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 drawn up in alphabetical order, indicating the price of the sold tobacco products without using any graphic images or drawings.

Demonstration of tobacco products to a buyer in a shopping facility may be carried out at his request after reviewing the list of tobacco products sold, taking into account the requirements of Article 20 of the Federal Law "On Health Protection".

Minimum and maximum prices for cigarettes

State measures of influence on the level of prices for tobacco products are carried out by establishing minimum and maximum retail prices for such products. By virtue of paragraphs. 11 p. 1 art. nine Federal law dated 22.12.2008 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 of each consumer package (packs) of cigarettes and cigarettes must be applied:

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.

Part 5 of Art. 13 of the Federal Law of 23.02.2013 No. 15-FZ "On the protection of the health of citizens from the effects of the environment tobacco smoke and the consequences of tobacco consumption "(hereinafter - the Law of February 23, 2013 No. 15-FZ), it was 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 per pack) established in accordance with the legislation of the Russian Federation on taxes and fees is prohibited. At the same time, according to part 3 of this article, the minimum retail prices are set at the level of 75 (seventy five)% (percent) of the maximum retail prices determined in the manner prescribed 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 retailers, 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 under the brand (name) for the purposes of the named chapter is understood the assortment position of tobacco products that differs from other brands (names) by one or more of the following signs - an individualized designation (name) assigned by the manufacturer or licensee, recipe, size, presence or absence of a filter , packing.

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 (no more than 25%) does not form the composition of Art. 14.3.1 Administrative Code of the Russian Federation - tobacco sponsorship or promotion of tobacco sales.

Documents for opening a point of sale of cigarettes

Opening a cigarette sales company and what documents are needed for this:

  1. It is necessary to register an LLC or individual entrepreneur. For reference: How to register About OO How to register an individual entrepreneur What to choose an LLC or an individual entrepreneur;
  2. Selection of retail space in a walk-through place, near pharmacies, markets, metro and department stores. In general, the rule of three MMM - place place and again place;
  3. Select OKVED - retail. For reference: What is OKVED. If the company is registered, then it is necessary to add OKVED codes.
  4. A cigarette trading license is not required. According to Federal Law No. 80-FZ of July 2, 2005, tobacco production activities are excluded from the list of activities requiring licenses.

The use of CCP in the sale of cigarettes

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

  • tobacco products;
  • cars and motorcycles with a capacity of over 150 horsepower;
  • motor gasoline, diesel fuel, motor oils.

Organizations that have such items in their product range are also subject to paragraph 8 of Art. 2 Federal Law No. 290 and must establish online cash desks, 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 CCP, but only if they issue a confirmation of payment at the first request of the buyer. In two years, from July 2018, the use of CCP will become mandatory for them. 290-FZ, art. 7, p. 7.

Vending machines (for reference)

Vending or vending machines do not need a seller: they are installed in in public places and automatically issue the goods after depositing money. The usual assortment of vending machines: coffee, 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 unified tax on imputed income, contains article 346.27., Which provides a breakdown of the concepts used in this chapter. It is thanks to the concept of "retail trade" given in Article 346.27., For example, a UTII payer who is engaged in the retail trade of car spare parts, when trying to add to the range of motor oils that are excisable goods, is forced to apply the CCP, since trade in excisable goods does not fall under the definition of " retail trade ", transferred to UTII.

Where it is forbidden to sell cigarettes

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

Outside buildings and pavilions

Retail trade in tobacco products is carried out ONLY in shops and pavilions.

  • A store is understood as a building or part of it, specially equipped, intended for the sale of goods and rendering services to customers and provided with trade, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
  • A pavilion is understood as a building that has a trading floor and is designed for one workplace or several jobs. What Pavilion.

Note: In the absence of shops and pavilions in the settlement (example: a village), trade in tobacco products is allowed in other shopping facilities or the distribution trade in tobacco products. Trading through a window for trading of any format is prohibited.

Prohibited at the following facilities and territories

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

  1. on the 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 services, in all types public transport(public transport) urban and suburban traffic (including on ships when transporting passengers on intracity and suburban routes), in premises occupied by authorities state power, local governments;
  2. less than 100 (one hundred) meters in a straight line excluding 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 of the specified objects in a straight line to the boundaries of your object, measurements should be made along the shortest path (excluding artificial and natural barriers, etc.), while it is recommended to use the 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 based on our jurisprudence.
  3. in the territories and premises (with the exception of duty-free shops) of railway stations, bus stations, airports, seaports, river ports, 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, consumer services.
  4. Wholesale and retail trade in nasam and sucking tobacco (snus) is prohibited.

Where else is prohibited

  • It is prohibited to trade at fairs, exhibitions, through distribution and distribution trade, by remote sale, using machines and in other ways.
  • Trading through a window for trading of any format is prohibited.
  • Open trade in cigarettes is prohibited - you can see the packs.

Where allowed

In all places with the above.

When using IP 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. This closed list (items) does not include tobacco products, so sell it in this case it is possible (this was indicated in its letter by the Ministry of Finance dated 07.04.2017 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 trading network with sales areas up to 150 sq.m. (shops and pavilions);
  • objects of a stationary trading network that does not have sales areas (for example, kiosks, stalls, retail markets, fairs);
  • objects of a non-stationary trade network (using a car, a car shop, a car shop, a caravan, a mobile vending machine, trade from hands, from trays, from baskets and hand carts).

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

OKVED Wholesale trade in tobacco products

46.3 Wholesale of food, beverages and tobacco

For raw materials

46.21.2 Wholesale of unprocessed tobacco

OKVED Retail trade of tobacco products

Non-specialized (general) stores

47.11 Retail sale primarily of food, beverages and tobacco in non-specialized stores

Specialty store (cigarettes only)

47.2 Retail sale of food, beverages and tobacco in specialized stores

In the markets

47.81 Retail trade in non-stationary retail outlets and markets in food, beverages and tobacco products

Retail trade in tobacco products is carried out in a specially equipped building or part of it. This building can serve as a store or a pavilion (utility room + trading floor with one equipped workstation). A place for receiving, storing, preparing for the sale of goods must necessarily be determined, while the law does not prohibit the implementation of these activities in one place (combine).

Trade in other retail outlets is possible, incl. delivery service, but on a mandatory condition - the absence of shops and pavilions in a particular locality.

It is prohibited to trade in cigarettes at exhibitions, fairs, incl. with the help of delivery, distribution, distance and trade through vending machines. Trading through the window is prohibited.

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

Sale of cigarettes by piece

Since 01.07.2016, the production and sale of cigarettes is carried out only in a pack of 20 pieces.

Electronic cigarettes from 01.01.2017

Electronic cigarettes, steam generators and liquids with nicotine from January 1, 2017 are equalized with tobacco products and are subject to excise duty. For example, they cannot be advertised, smoked in public places, sold near schools, and so on. More details.

Since mid-2019, at the direction of D.A. Medvedev. they will fall under the laws on the circulation of tobacco products. For electronic requirements, rules and prohibitions will soon be the same as for regular cigarettes.

The answer to the remark of our reader, incl. arbitrage practice:

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

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 we mean the age of 18.

Under 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, while the minor's citizenship does not matter (Belarusian, Ukrainian, Moldavanin). In case of doubt about the age of the buyer, the seller is obliged to demand from the buyer a document proving his identity and allowing to establish his age.

List of documents giving the right to purchase

These documents can be:

  1. Passport of a citizen of the Russian Federation or a foreign passport.
  2. Temporary identity card of a citizen of the Russian Federation.
  3. Seaman's passport ( seafarer's identity card), diplomatic or service passport.
  4. Serviceman ID or military ID.
  5. Foreign citizen's passport.
  6. Residence permit in the Russian Federation.
  7. Temporary residence permit in the Russian Federation.
  8. Refugee ID.
  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 05/12/2014.

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

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

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

Penalty for selling cigarettes to children (minors)

  • for citizens in the amount - from 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.

Penalty for trading in the wrong place

Including within 100 meters and other non-compliance with restrictions in the field of trade in 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.

Upon detection of the first violation, the fine will be at the minimum established level, for example, for citizens 3 thousand rubles, and not five.

Where to report an inspection in case of a violation of the law

It should be reported to the local police department, the district police officer will conduct an inspection, or to Rospotrebnadzor, which will also entail an inspection. It will not be possible to covertly file a complaint, since this will not entail a check and will not reveal a violation. 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.

Ministry of Health wants to ban the sale of cigarettes

Based on data on the decline in smoking in Russia, the Ministry of Health wants to completely reduce tobacco consumption by 2033, through the introduction of a ban at the legislative level. On this moment the current law on protecting the health of citizens from exposure to tobacco prohibits smoking in closed public places, including government institutions, hospitals, theaters, museums, sanatoriums and sports facilities, as well as cafes and restaurants. The limitation 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 still in effect only 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 any questions, ask them in our group in contact

In Russia, where more than 1,500 pieces of cigarettes are produced per year for everyone, including babies, 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 1400 cigarettes will be produced per capita. In terms of money, as you know, it 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, for more than 500 years, has been used by mankind in different form: it is sniffed, chewed and smoked. With the sole purpose of extracting nicotine from it - a stimulant, partially suppressing the feeling of hunger, thinning the blood and demoralizing the body.

Unfortunately, nicotine causes harmful addiction in humans, burdened by various resistant negative influences on the body. Today, one part of humanity, fighting for their health and the environment, is a vocal opponent of tobacco use, another part is tobacco users, because of their bad habit, bring colossal profits to producers and sellers of this product. Only the top ten largest international tobacco companies, together, sell tobacco products worth more than $ 160 billion a year.

The undisputed leader in tobacco consumption is smoking. And the most comfortable shape for smoking - cigarettes - a paper cylinder containing shredded tobacco and a filter. It is the cigarette business that is chosen by entrepreneurs as the main source of profit. And, despite the laws of the Russian Federation, tightening the rules for trade in tobacco products, given view 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 the saying goes, 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 smoke - every fourth adult Russian who uses at least one pack of cigarettes a month.

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

In the Russian Federation, the sale of tobacco, tobacco products and cigarettes, including electronic cigarettes, is regulated by the Federal Law of February 23, 2013 N 15-FZ "On protecting the health of citizens from the effects of second hand tobacco smoke and the consequences of tobacco consumption." It is the main document governing the cigarette business. Among the people, he received a capacious name "Anti-tobacco law"... Since 2018 in Russia, according to the anti-tobacco law, the following restrictions on the tobacco trade have been introduced or introduced.

The main and invariable requirement of the law is a complete ban on the use (smoking), demonstration 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 trade can only be carried out in large retail outlets that have the appropriate design and device.

  • Through the window - you can't... It is prohibited to sell tobacco products, including cigarettes, through windows and vents. That is, the sale of cigarettes in the stalls is illegal.
  • Show - not allowed... It is forbidden to openly display and demonstrate tobacco products in a shop window. For example, in glass racks. This prohibition also applies to electronic cigarettes if they have an appearance and shape that resemble classic cigarettes.
  • Piece by piece - not allowed... A complete ban on the trade selling cigarettes by the piece. The minimum volume is a pack.
  • Minors - not allowed... The dispensing of cigarettes and other tobacco products is prohibited to persons under the age of 18. The seller has the right to demand a document proving age.
  • And what is possible? We repeat! Selling cigarettes and tobacco products is possible 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 the above. In rural areas, if it is impossible to organize such a point, trade can only be carried out in a delivery form.

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

In addition to the implementation of these rules, from 2018, the 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 dedicated specifically for the sale of tobacco;
  • The list of products should 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;
  • The sold packs should contain no more than 20 cigarettes;
  • Each product containing tobacco must be affixed with a state-recognized tobacco excise stamp. Products sold at a retail outlet must be accompanied by the manufacturer's documents on the quality and conformity of the goods.

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

How to choose the right place for opening a point of sale of tobacco products: tips and tricks

As you understand, you can open your own outlet subject to two important conditions - it is allowed to trade tobacco and cigarettes on the selected territory, and free space allows you to place a store with an area of ​​25 square meters. But, is it necessary?

The tobacco trade is not always profitable. Smokers buy cigarettes on two occasions - in reserve and when they run out of cigarettes.

In stock - tobacco products are purchased as related products, for example, at supermarket checkouts. And in the case when the cigarettes are over, the purchase is carried out 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. That is not for everyone in finance. And the second case has many nuances.

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

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

Word of mouth is the main engine of trade in such outlets - information about a shop with cheap cigarettes spreads among heavy smokers quite quickly. The outlet itself can sell cigarettes of any brands, while maintaining the general price level that satisfies their target audience. It is enough to fail to meet the demand once or twice, as consumers will find another store with cheap cigarettes. Competition does not sleep.

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 calls, they will bypass the store. This contingent of consumers buys no more than three packs at a time: one for a pocket, another for a car, and a third for a stock.

Such the target audience assortment-based, typical for stores located in large shopping centers, and other permitted places of trade - checkpoints. The owner of these outlets must be attentive to the volume of demand and timely 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 per pack - can it be overstated? Or underestimate? Maximum retail cigarette earnings

According to clause 4 of Article 187 of the Tax Code of the Russian Federation, a manufacturer or importer is obliged to mark certain tobacco products on maximum retail price(MRC) at the time of the production date. The law does not regulate the place where such markings are applied, but requires that the inscription be easy to read.

The MRC 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. The 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 the minimum cost of a pack of cigarettes- it cannot be less than 75% of the MRC.

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

Based on these facts, the manufacturer sets wholesale prices for his products. That is, the retailer can initially calculate his own potential profit. Usually the wholesale price is equal to or slightly less than the minimum retail price - the notorious 75% of the MRC. Consequently, the maximum volume of cigarette revenue at a retail outlet, in theory, 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 bulk purchases.

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

On your own or on a franchise?

You can open a point of sale selling cigarettes on your own and under a franchise. In the first case, all the subtleties and nuances will have to be solved independently. Searching for suppliers, decorating a store, purchasing products and more.

A franchise business eliminates many disadvantages. The questions on the format and design of the retail outlet are taken care of by the specialists of the parent company. It also ensures uninterrupted supply of products. But, in this case, the point is rigidly tied to the prices of the only supplier - the brand owner.

Business beginners, in order to study 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 device, area and design point of sale... However, a tobacco retail license. cigarettes, including electronic cigarettes - not needed.

The maximum profit from the sale of cigarettes does not exceed 20% of the wholesale value. However, this is leveled by constant steady demand, because there are a lot of smokers in Russia.

Tobacco and tobacco products are conventionally classified as food products, as 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 (excites 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 flavors, and having consumer packaging. Separate tobacco products intended for smoking, chewing, sniffing, sucking.

In the WHO Framework Convention on Tobacco Control, tobacco products means products made in whole or in part from tobacco leaf as raw material, prepared to be used for smoking, sucking, chewing or sniffing.

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

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

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

The makhorka (Nicotianarustica) is another plant species in the genus Nicotiana. It is used to obtain tobacco crumbs, tobacco cigarettes and snuff. The leaves of the tobacco plant are whole-edged, the flowers are five-membered, of various colors, the fruit is a box with very small seeds.

For the manufacture of a specific type and grade of tobacco products, production mixtures (myshki) of tobaccos are made, into which skeletal and aromatic tobaccos of certain industrial varieties are introduced in a certain ratio. The selected mice of raw tobacco are moistened with conditioned air, pinched on a conveyor and mixed. After that, 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 the subsequent operations depends on the type of product. ...

Depending on the type of raw materials, features of production technology and other factors, all tabular products in the EAEU TN VED are classified: into tobacco and makhorka product. A makhorka product is made from makhorka 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;
  • - a cigarette without a filter - a type of tobacco product consisting of a piece of tobacco rope wrapped in cigarette paper;
  • - filter cigarette - a cigarette to the end of which a filter mouthpiece is attached;
  • - smoking tobacco - a type of tobacco product made from a mixture of raw tobacco and intended for manual filling of sleeves;
  • - pipe tobacco - a type of tobacco product made from sauced and flavored raw tobacco and intended for stuffing 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 flavors and pressed into tiles;
  • - nasvai - a type of chewing tobacco made from tobacco and tobacco dust mixed with glue, lime, water and vegetable oil.
  • - cigar - a type of cigar product consisting of three layers: filling, roll-up and shirt, spiraling around the filling and roll-up. A cigar can be formatted - tapering in length to both ends and straight - of the same section along its entire length;
  • - a cigarette (cigarillo) - a reduced size cigar without a roll.

Tobacco products include:

  • - smoking makhorka - a type of makhorka product made from a crushed mixture of various varieties of makhorka 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 grits - a type of smoking article made from a crushed mixture of various varieties of tobacco 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 tobacco, pipe tobacco, dunza, smoking tobacco crumbs.

Smoking tobacco is a mixture of narrow fibers of fermented raw tobacco 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. According to the fortress, it is strong, above average and average. Pipe tobacco is a type of smoking tobacco. It is a mixture of wide fibers of various lengths of flavored fermented tobacco. Designed to be smoked in a pipe. The process of aromatization of raw materials can be carried out in two ways: by impregnation (sauce) of the prepared mixture of tobacco leaves before cutting; by spraying (flavoring) the cut tobacco with alcohol solutions of natural and synthetic essential oils, essences and flavors such as vanillin, coumarin, etc. The sauce is prepared using honey, prunes or dried fruits (for making a decoction), table salt (preservative). For perfume take: coumarin, vanillin, oils (geranium, clary sage, bergamot, clove), nutmeg extract, 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 species in that, during aromatization, cottonseed or peanut oil and juniper oil are introduced into the composition of the perfume (gives the smoke of dunza a peculiar aroma).

Makhorka - smoking crumbs. It is made from a crushed mixture of various varieties of fermented makhorka raw materials (leaves and badil). After grinding, the makhorka particles are sorted and dried, and the large ones are ground again. The resulting dust-like particles are used to make snuff, to which substances are added 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 nomenclature of goods subject to foreign trade, an examination of tobacco products is carried out. With regard to examination for customs purposes, identification is a series of actions (rules) to establish the conformity of the goods submitted for examination to the declared named name (for example, in the customs declaration). Identification of raw tobacco and tobacco products is carried out according to the characteristics that characterize these products: component composition and the method of application using documentation and visually. Supply contracts, shipping documents or a declaration of conformity of goods to the requirements of regulatory documents are used as documentation. With visual identification of raw tobacco, the type (tobacco or waste), grade type, drying method (in appearance, color, etc.), the presence (or absence) of a midrib and its color are established. In visual identification of 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 the customs control of raw tobacco and tobacco products, recommendations and algorithms have been drawn up for the examination of goods of group 24 of the EAEU TN VED for customs purposes.

Raw tobacco and tobacco products are separated into 24 commodity group of the EAEU TN VED “Tobacco and industrial tobacco substitutes”. Internally, the group is divided into three headings: raw tobacco; tobacco waste (EAES 2401 nomenclature of goods subject to foreign trade code); cigars, cut-off cigars, cigarillos (thin cigars) and cigarettes made from tobacco or tobacco substitutes (EAES 2402 nomenclature of goods subject to foreign trade code); other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences (EAES 2403 nomenclature of goods subject to foreign trade code).

Tobacco waste is waste from the processing of tobacco leaves or tobacco products (stems, midrib, trimmings, dust). For the correct classification of 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 adjustable heat and ventilation. Contact of smoke, burning and soot with leaves is not allowed. Light shade-cured tobacco is dried in natural conditions... With additional air circulation, the tobacco has no smoke odor and does not contain any fumes or soot. Fire-cured tobacco is dried in artificial conditions using an open fire. Such tobacco absorbs wood smoke. Sun-cured tobacco is dried directly under the sun outdoors during daylight hours.

Tobacco waste includes: "waste", known by various names, (smalls; winnowings; sweepings; kirinti or broquelins, etc.). They contain impurities such as dust, vegetable waste, textile fibers; "Screenings" (siftings) - they are obtained by sifting "waste"; "Cuttings" (cuttings) - formed during the production of cigars and consist of pieces of cut leaves; "Dust" - is obtained by sifting the above-mentioned waste. The peculiarity of such wastes is that they cannot be used for sale as ready-to-use products: smoking, chewing, snuff or snuff; they are not intended to be processed such that they could be used as the tobacco products listed above.

In accordance with the EAEU TN VED, tobacco products and tobacco suitable for consumer use are classified in headings 2402 and 2403. Heading 2402 includes cigars (with or without a shirt), cut-off cigars, 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 2403). This heading includes:

  • 1) Cigars, cut-off cigars and cigarillos containing tobacco. Such products can be prepared entirely from tobacco or from mixtures of tobacco and tobacco substitutes, regardless of the ratio of tobacco and tobacco substitutes in the mixture.
  • 2) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading covers products made from mixtures of tobacco and tobacco substitutes, regardless of the ratio in the mixture of tobacco and tobacco substitutes.
  • 3) Cigars, trimmed ends, cigarillos and cigarettes made from tobacco substitutes, such as cigarette “fumigators”, made from specially processed lettuce leaves, containing neither tobacco nor nicotine. The heading does not cover medicinal cigarettes (Chapter 30). However, cigarettes that contain certain foods that are specially prepared to kick the smoking habit, but do not have medicinal properties are included in this heading.

In accordance with the EAEU TN VED, commodity group 2403 includes the following types tobacco products: other manufactured tobacco and manufactured tobacco substitutes; "halogenated" or "reconstituted" tobacco; tobacco extracts and essences:

Since December 22, 2009, the Federal Law of the Russian Federation dated December 22, 2008 No. 268-FZ "Technical Regulations for Tobacco Products" (hereinafter - Federal Law No. 268-FZ) has been in effect.

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 a declaration of conformity of tobacco products with the requirements of this Federal Law;
  • 2) carrying out state control (supervision) at the stage of selling 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 adopting a declaration of conformity.

- this title can be assigned to all brands. But in some, it is lowered 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, we have very low rates for the production of tobacco products.

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Real tobacco cigarettes and their manufacturers

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

Every day, their goods are bought by the thousands. Popular brands known to everyone. Their product is of high quality and has a large 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.

On the territory of present-day Russia, many brands were sold back in Soviet times. There are several production points in Russia. One is in Moscow.

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

Don tobacco

Russian manufacturer. One of the most important 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 soft and low in nicotine.

British American Tobacco

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

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

The most popular brand in Russia is "Java Gold". Factories for the production of this manufacturer are located in 41 countries.

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

Imperial Tobacco

The company is ranked fourth in terms of sales. The company's headquarters are located in England.

It was organized in 1901 by a 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 flavors.

Smokers test

In 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, resin. - 6 mg.

The Richmond Cherry line has several types, with different ratios of tar and nicotine. The most popular type is Richmond Cherry Gold SS. Content nickname. in it - 0.4, and pitches. -5.

The flavourless Richmond line cigarettes are popular for their familiar flavors. The most popular is Richmond KLAN. Content nickname. - 0.7, resin. -7 mg.

Pepe

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

Chesterfield

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

Strong cigarettes from this company have 10 mg tar. and 0.7 nickname. The average strength has 6 mg of resin. and 0.5 mg nick.

Lucky strike

The line has many types, but only two arrive in Russia:

  1. Lucky Strike Original Red. Resin content. - 10 mg, nickname. - 0.8 mg. These are strong cigars. Gained popularity due to a new way of drying tobacco - roasting.
  2. Lucky Strike Original Silver. Resin content - 7 mg, resin - 0.6 mg. Less strong. Astringent. They have proven themselves due to 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 manufacture.

There are about 100 types. But of them, the most popular ones can be distinguished:

  1. Classic - Camel Filters. They have a natural tobacco flavor. Suitable for classic cigarette lovers. Resin content. - 0.8 mg, nickname. - 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, nickname. - 0.5 mg.
  3. Lungs - Camel Silver. They have a catchy aroma. Very lightweight. Suitable for connoisseurs of rich taste and light tobacco. Resin content. - 4 mg, nickname. - 0.3 mg.
  4. Stylish - Camel Black. The main feature of the view is its elegant design. The taste is very harmonious. Content nickname. -, 5 mg resin. - 6 mg.

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