Trade in tobacco products. A license is not required to sell tobacco products. Using special machines

The state strictly controls the sale of cigarettes. Trade in tobacco products is carried out in accordance with Federal Law No. 15 “On protecting the health of citizens from tobacco”, Federal Law No. 268 “Technical regulations for tobacco products” and other legislative acts. Retail trade in cigarettes is carried out only in shops and pavilions and is completely prohibited in socially significant institutions and in transport.

The legislation also stipulates the need to establish an MRP for cigarettes. Not everyone still knows what it is. This is the maximum or minimum price for one unit of product (a pack of cigarettes). Why this information is important for manufacturers, sellers and consumers is discussed in the article.

Legal meaning

What does MRP mean on cigarettes? We are talking about the highest cost that an entrepreneur (legal entity or individual entrepreneur) can set when retailing cigarettes. The fact is that, according to Art. 9 of the Technical Regulations, the manufacturer is required to indicate information on the maximum retail price on each package.

It is important to know! The state does not regulate this price, but simply makes sure that it is indicated on the pack, and that sellers comply with it - do not inflate or reduce prices. This, in particular, is stated in the letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated July 13, 2017 No. 03-13-14/44647.

Violation of this rule may result in administrative liability under Art. 15.12 Code of Administrative Offenses of the Russian Federation for both the manufacturer and the seller. The punishment under this article is quite severe, especially for legal entities (a fine of up to 100 thousand rubles with confiscation of products that were the subject of the offense).

How are MRCs installed?

In accordance with Art. 187.1 of the Tax Code of the Russian Federation, MRPs for tobacco products are established by the product manufacturer independently:

• for one pack of cigarettes;
• separately for each brand (each name).

This is done by the manufacturer-taxpayer for the purpose of calculating excise taxes. Consequently, there are exceptions to the general rule; MRPs are not established for non-taxable and tax-exempt tobacco products.
According to Art. 13 Federal Law No. 15 minimum retail prices are 75% of the maximum retail price.

Is it possible to sell cigarettes below the MRP?

It is prohibited to sell tobacco products below the minimum retail price. Violators of the legally established pricing procedure will face severe punishment under Art. 14.6 Code of Administrative Offenses of the Russian Federation. Individual entrepreneurs and officials face a fine of up to 5 and 50 thousand rubles, respectively, legal entities – up to 100 thousand for underestimating the price.

Administrative liability is also provided for overpricing. Legal entities will have to pay to the treasury twice the amount of profit received as a result of overpricing for the entire period of the violation (but not more than for a year). Officials may also be subject to disqualification for up to 3 years.

Current prices for 2018

MRP for cigarettes in 2018: a list of tobacco products with prices can be found here: http://ipipip.ru/maksimalnye-ceny-na-sigarety-2018/. The table shows the maximum retail prices for cigarettes in 2018.

Conflict of law

As already mentioned, there are two meanings for the abbreviation “MRP for cigarettes”; decoding is done in two ways: maximum and minimum price. In accordance with the law (Article 13 of Federal Law No. 15), the seller has the opportunity, within 25% of the maximum cost of one pack of cigarettes sold at retail determined by the manufacturer, to set his own price for these products. At the same time, Article 16 of Federal Law No. 15 states that in order to reduce tobacco consumption and thus protect the health of citizens, it is prohibited not only to advertise tobacco products, but also to otherwise stimulate their sales. The legislator also included discounts as methods of stimulation.

In practice, a situation arose that revealed a conflict between these two norms. Almost always, retailers set the price of a pack of cigarettes according to the maximum established cost determined by the manufacturer. This is an established practice. However, a legally defined margin of 25% formally allows entrepreneurs to organize completely legal promotions, applying discounts within this 25%. However, the problem is that judicial practice considers any deviation of the actual price from the maximum price to be an incentive to sell tobacco products. Already, several similar cases of appealing decisions of Rospotrebnadzor to prosecute for “stimulating sales of tobacco products” have reached the Supreme Court of the Russian Federation and the decisions of the supervisory authority have been recognized as legal. Therefore, manufacturers and retail chains propose to indicate in the law more specifically whether such a deviation of the actual price from the maximum is a violation of the law. In this case, the maximum retail price will be the actual cost of a unit of goods.

The Federal Law “On protecting the health of citizens from the effects of environmental tobacco smoke and the consequences of tobacco consumption” (hereinafter referred to as the Law) was adopted back in February 2013. He introduced a number of new restrictions, including on the sale of cigarettes and smoking in public places. Some restrictions came into force in the summer of 2013, others began to apply on June 1, 2014.

Our information

Denis Sosedkin is a partner and head of the Russian corporate practice at DLA Piper. Denis has significant experience in the field of corporate, investment law and mergers and acquisitions, being a leading specialist in mergers and acquisitions. He has supported acquisitions and sales of businesses in the food industry, commercial real estate, retail, hotel, manufacturing and transport sectors, including a number of major transactions in the north-west of Russia and Moscow. Denis advises investors on a wide range of corporate and commercial law issues, supporting investment projects (greenfield and brownfield) at all stages of the investment process. Denis was recognized as a leading lawyer in the St. Petersburg legal services market in 2007–2014. according to the international rating agencies Chambers Europe and Legal 500. According to the Best Lawyers rating, Denis was recognized as Lawyer of the Year in the “Mergers and Acquisitions” category in Russia in 2012. As co-chair of the Legislation and Investment Committee of the American Chamber of Commerce of St. Petersburg, Denis helps improve the business and investment climate in northwest Russia and actively interacts with government officials.

Everything that is prohibited

The law also introduces restrictions on places of sale of tobacco products. As before, cigarettes cannot be sold on the territories of schools, universities and other educational institutions and within a range of one hundred meters from the borders of their territories, as well as on the territories and premises of train stations, airports (except for duty-free shops), hospitals, clinics and other medical institutions. In addition, the sale of tobacco products is prohibited in the premises of hotels and government agencies, on all types of public transport in urban and suburban areas. The Law does not provide for a ban on the sale of tobacco products in intercity or international transport.

How can you sell cigarettes now?

As for the organization of sales, from June 1, 2014, the display and demonstration of tobacco products in a retail facility is limited. That is, when entering a store, the buyer should not see, as before, packs or blocks of cigarettes and cigarettes on display. Demonstration of tobacco products is permitted at the request of the buyer after he has familiarized himself with the list of tobacco products offered for sale.
Mandatory requirements are being introduced for the list of tobacco products: it is made in letters of the same size in black on a white background and is compiled in alphabetical order without the use of graphics and drawings. In addition to the names, the list must indicate prices for tobacco products offered for sale. The law also does not prohibit supplementing the list with other information related to tobacco products. This, for example, may be the characteristics of tobacco products (nicotine content, tar). Such information should not be considered advertising.

The law does not regulate the procedure for displaying tobacco products at the request of the buyer. The retail outlet has the right to independently determine how exactly tobacco products will be displayed. Thus, at the buyer’s request, tobacco products can be demonstrated by the seller himself, or special retail equipment can be used. It should be noted here that the seller has the right to display one pack, several packs, or all available names of tobacco products, depending on what the buyer specifically requested. Moreover, when opening the equipment in which the products are stored, the buyer may for a short time see not only the products that he asked to show him, but also other packs.

Also, the Law does not prohibit the seller from informing the buyer about the characteristics of the product in accordance with the legislation on the protection of consumer rights: according to the law on the protection of consumer rights, the seller is obliged to promptly provide the consumer with the necessary and reliable information about the goods, ensuring the possibility of their correct choice. Moreover, such information must be provided to the buyer before the sale of the goods. Therefore, the buyer has the right to get acquainted with the available products and their characteristics for as long as he needs, and the seller does not have the right to limit him in this.

How can you promote a new product?

You cannot hold events (lotteries, competitions) with prizes in the form of tobacco products or the condition of participation in which is the purchase of tobacco products. In general, any cultural, sporting or other public events should not encourage the purchase or use of tobacco products. You cannot apply tobacco trademarks (brands, “trade marks”) to any non-tobacco products (cups, T-shirts, etc.). The retail sale of tobacco products packaged in the same consumer container with goods that are not tobacco products (a set of cigarettes and lighters, etc.) is also prohibited. Accordingly, opportunities for promoting tobacco products on the market today are significantly limited.

In addition to Rospotrebnadzor, the police may be held accountable for violating the ban on free distribution of tobacco products.

When can an inspection be carried out?

Scheduled inspections are carried out in accordance with the plan posted on the website of the relevant government agency, as well as on the website of the Prosecutor General's Office. Thus, on the Rospotrebnadzor website you can check whether a particular organization will be inspected in 2014. Scheduled inspections should not be carried out more than once every three years. The inspecting government agency is obliged to notify the person about the upcoming inspection within three working days before it begins, sending a copy of the order to conduct the inspection.

Unscheduled inspections can only be carried out in certain cases. In particular, such an inspection can be carried out in a store whose deadline for complying with an order to eliminate violations based on the results of a previous inspection has expired, and also if the store has received statements from citizens or legal entities, or there have been media reports about possible harm to the life and health of citizens , environment. An unscheduled inspection may also be ordered based on the prosecutor’s request for materials received by him.

The main document regulating the inspection is the order (order) on its conduct. In addition to the name of the legal entity and the inspection body, such order must indicate the officials authorized to conduct the inspection and the purposes of the inspection. This means that the store may not provide documents and other information to officials not specified in the order. In addition, before starting the inspection, you need to make sure that the order is signed by the head or deputy head of the inspection body.

The store may not provide documents and other information to officials not specified in the order.

How it should be carried out

An inspection without the presence of a manager or an authorized person can also be carried out if it takes place unscheduled due to the receipt by a government agency of information about a case of harm to the life or health of a citizen, or harm to the environment (such a basis for conducting an inspection must be indicated in the order on its conduct).

The inspection period is usually 20 working days and can be extended for another 20 working days if there are appropriate grounds. Small businesses must not verify more than 50 hours of work (extendable for an additional 15 hours) in a year.

Based on the results of the inspection, an act must be signed, a copy of which must be provided to the person being inspected. Also, based on the results of the inspection, the organization may be issued an order to eliminate the detected violations. If the administration does not agree with the facts or conclusions given in the act or in the order, it can send its objections to the inspection body within 15 days.

If any violations were discovered during the inspection, a decision may be made on the basis of the report to bring the person to justice. The resolution may be appealed in court within 10 days from the date of receipt of its copy.

Please also note that in addition to Rospotrebnadzor, the police may be held accountable for violating the ban on free distribution of tobacco products.

In some cases, Rospotrebnadzor may conduct an inspection even in the absence of the manager and other authorized persons.

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 the 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 the countries of the Eurasian Economic Union (Belarus, Kazakhstan, Kyrgyzstan and Armenia). There are 80 tobacco factories operating on the Russian market, about 40% of the market 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” has currently lost its force due to the publication of Decree of the Government of the Russian Federation dated 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 of the Federal Law of December 22, 2008 No. 268-FZ “Technical Regulations for Tobacco Products” (hereinafter referred to as the Technical Regulations), information on the maximum retail price in rubles must be applied to the consumer packaging of tobacco products, according to which on one of the outer sides Each consumer package (pack) of cigarettes and cigarettes must be marked with:

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

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

By virtue of Part 2 of Art. 187.1 of the Tax Code of the Russian Federation, the maximum retail price is the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by retail, public catering, service industry enterprises, 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, excisable goods, in addition to alcoholic beverages, include:

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

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

Taxpayers UTII and PSN

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

Vending machines (for reference)

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

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

Where is it prohibited to sell cigarettes?

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

Outside buildings and pavilions

Retail 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 workplaces. What's happened Pavilion.

Note: If there are no shops and pavilions in the locality (example: village), trade in tobacco products in other retail facilities or delivery trade in tobacco products is allowed. Trading through any trading window is prohibited.

Prohibited in the following facilities and territories

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

1. in territories and premises intended for the provision of educational services, services by cultural institutions, institutions of youth affairs bodies, services in the field of physical education and sports, medical, rehabilitation and sanatorium-resort services, on all types of public transport (public transport) city and suburban traffic (including on ships when transporting passengers on intracity and suburban routes), in premises occupied by state authorities and local governments;
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) of the land plot of the specified 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 it is possible to sell them in this case (the Ministry of Finance indicated this in its letter dated 04/07/2017 No. 03-01-15/20998, the department also reminded that the conditions for doing business in UTII is established by local authorities).

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

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

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

OKVED Wholesale trade of tobacco products

46.3 Wholesale trade 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

Since January 1, 2017, electronic cigarettes, vapor generators and liquids with nicotine have been equalized with tobacco products 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;
• for legal entities – from 100 (one hundred) thousand to 150 (one hundred and fifty) thousand rubles.

Fine for trading in the wrong place

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

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

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

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

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

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

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

The Ministry of Health wants to ban the sale of cigarettes

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

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

The sale of tobacco products is one of the most profitable areas of the trading business.. According to statistics, every fourth resident of Russia is addicted to tobacco. Despite the large-scale anti-tobacco campaign and constant tightening of cigarette sales, the popularity of the tobacco industry is constantly growing. The modern market is overflowing with such goods, but more and more novice entrepreneurs are paying attention to this area. Below we will look at what is needed to sell cigarettes at retail and evaluate the profitability of this enterprise.

The tobacco sales business is considered one of the most profitable in the world

Business development models

Before considering the modern realities of the tobacco market, it should be said that this area is profitable only with constant analysis of various changes in legislation. Also, this business is difficult to classify as a quick-pay-off idea. . The development of such an enterprise requires substantial initial investments. The average payback period for a small tobacco kiosk is eighteen months.

You should also be aware of current legislation in this area. The law on the sale of cigarettes states that the display of tobacco products in store windows is prohibited. However, let's move directly to the development models of this business. There are three main directions for the sale of such products:

1. Small kiosk. This model involves the purchase of a small wholesale batch of goods for further sale. Here the main emphasis is on trade in the most popular tobacco products. The profitability of this enterprise depends on demand and the number of regular audiences.
2. Tobacco warehouse. Wholesale sales of cigarettes are carried out subject to an agreement with direct manufacturers or sales representatives. The payback of such a model depends on the quantity of goods sold. The opening of such a point is accompanied by high financial investments in the initial stages. The reliability of suppliers also plays an important role here. In order to make a profit from such an enterprise, it is necessary to establish cooperation with small retail outlets.
3. Tent at the market. The model under consideration is based on the sale of a small amount of goods, due to the lack of utility rooms for storing goods. The profitability of this model has a direct relationship with the final cost of the product, as well as the cost of renting the premises. It is also necessary to take into account the remuneration of hired personnel.

How exactly the cigarette trade will be carried out depends on the level of initial investment in the development of the enterprise. Most beginning entrepreneurs prefer the first and third business models in order to reduce possible risks.

Legal aspects

This area of ​​business is highly popular due to a number of specific advantages. These advantages include the absence of the need to rent premises with a large area, a long shelf life of the product and ease of transportation. All of the above has a direct impact on the level of financial costs at the initial stages of developing your own business.

In order to open such an enterprise, it is necessary to collect certain documents. First of all, you should register with the tax authorities as an individual entrepreneur. In order to open an individual entrepreneur, you must provide the original passport, TIN and pay the fee established by the state.

The optimal model for starting such a business is opening a tobacco kiosk. In this case, when filling out the documents, you must indicate that the selected type of activity is retail trade. In addition, the sale of cigarettes as a business has a number of characteristic features in the form of strict regulations. One of the main requirements for a tobacco kiosk is its location. Such a point should be located at a certain distance from educational institutions and cultural organizations.

According to current legislation, it is prohibited to sell cigarettes individually. Each pack must contain the number of cigarettes stated on the packaging. It is mandatory that each package of tobacco products must be labeled. Currently, the sale of such products through online stores, public places or trade fairs is prohibited. This product is only available to persons over eighteen years of age.

Information about the product is transmitted only from the seller to the buyer. One of the important rules for opening a tobacco kiosk is notifying the tax authorities about conducting such business activities. You should also adhere to the requirements of government agencies regarding trading activities and place of registration.

Advantages of a cigarette selling business

One of the important questions that concerns many beginning entrepreneurs is whether a license is needed to sell cigarettes? According to the bill dated July 2, two thousand and five (serial number 80-F3), this type of activity is excluded from the list requiring the acquisition of a special license. This means that in two thousand and seventeen such a business is not subject to mandatory licensing.

In addition, the state accommodated budding entrepreneurs and removed the requirement for the area of ​​retail outlets. But it is important to note that new requirements have also been introduced. Today it is prohibited to display such goods on glass display cases. Selling cigarettes through the window is also prohibited. Due to the fact that the sale of cigarettes has strict regulations, the development of such an enterprise should begin by studying various legal aspects.

Initial investment amount

To open a tobacco kiosk you need a small room. The best option is a room whose area does not exceed twenty square meters. In order to quickly recoup the invested capital, it is necessary to open a point in the central area of ​​the city. Such a choice of location will allow you to attract potential clients with different social status.

A cigarette boutique must have a specific design that can attract a large audience. Aesthetic appearance and expensive finishing will attract the attention of wealthy people. The atmosphere of the outlet should be designed for the status of the potential audience.

The equipment of the room is of particular importance. This product requires compliance with a certain storage temperature. The approximate cost of purchasing and installing climate control equipment is about 75,000. In order to reduce the amount of initial costs, you can purchase special cabinets. The cost of such a cabinet varies from 10,000 to 40,000 rubles. However, purchasing such narrow-profile equipment will cost much less than purchasing climate control equipment.

The main component of the trading sphere is issuing checks to customers. This means that when opening a retail outlet, you need to purchase a cash register and register it. If you plan to store your daily earnings in the store itself, you will need to purchase a reliable safe.

There are also certain rules for transporting tobacco products. Cigarette cartons must be packed in airtight material during transportation. When opening your own outlet, it is important to understand that the free space of your store should be filled with products, but the goods should be arranged in such a way as not to restrict movement around the store.

Wholesale sales of cigarettes is a business that generates stable revenue. At the stage of planning a business strategy, you should approach the creation of an assortment responsibly. The products offered must be designed for different audiences. In order to increase the income received, you can allocate a separate rack for key rings, ashtrays and lighters. In addition, you can diversify the assortment with hookah tobacco or cigars.

When hiring staff, you should pay attention to the presence of experience in sales. The seller of a tobacco boutique must not only have correct diction, but also understand the features of each name. It is the seller's job to attract regular customers.

The initial financial investment for opening a tobacco business ranges from 500,000 to 1,500,000 rubles. Approximately half of this amount will be spent on purchasing tobacco products. 30,000 rubles – the cost of monthly rent of the premises. The above amount includes the cost of repair work and production of an advertising banner. The cost of purchasing climate control equipment, special cabinets and shelving ranges from 400,000 to 700,000 rubles. In addition, you should take into account the costs of registering as an individual entrepreneur and paying tax duties. You should also take care of the salaries of your employees and accountant in advance.

Cigarette vending machines

Selling tobacco products is an activity accompanied by various risks, which is more suitable for self-confident men. However, this does not mean that women engaged in entrepreneurial activities will not cope with such a task. When organizing such an enterprise, various nuances should be taken into account. In this regard, at the initial stages, it is best to give preference to selling small quantities of goods.

In many European countries, the sale of tobacco products is carried out using special equipment. However, in the realities of the Russian market, in this situation it is necessary to obtain permission from the relevant authorities. Otherwise, penalties may be imposed on the owner of the machine. Buying equipment for selling cigarettes is quite difficult.

Such a purchase will cost 250,000 rubles. It should also be taken into account that equipment will have to be ordered from Europe. Such a machine can hold about 3,000 packs of cigarettes.

The main problem with such activities is that the machine is not able to determine the age of the buyer. That is why such equipment is placed only in places where persons under eighteen years of age are not allowed. A license to sell tobacco products through vending machines is not required.

Wholesale

The supplier of tobacco products, like the person selling such a product, must know about all the nuances of this type of activity. The right approach to wholesale sales can bring much greater profits than retail sales of products. Considering that it is possible to conduct a wholesale business using the Internet, there is a chance to significantly reduce the level of initial investment. With wholesale sales, there is no need to rent premises for a store, and there are no costs for repair work.

An online tobacco seller avoids various financial losses associated with finding a location for a retail outlet. Thus, the savings from such an undertaking is about 300,000 rubles. Taking these factors into account, we can say that this approach pays off much faster.

These opportunities make the cigarette wholesale business more attractive for budding entrepreneurs. Also, given that this product is in demand, wholesale sales of cigarettes become a source of constant profit. Wholesale sales allow you not only to significantly increase the range of goods offered, but also to increase your profit.

In contact with

Despite the fact that our country is pursuing a policy of reducing the demand for tobacco smoking, the relevance of this product still remains the same. It is for this reason that many entrepreneurs pay attention to the fact that significant development prospects can be obtained through this product. In fact, opening a tobacco pavilion is not particularly difficult. Registration is carried out in the standard version, you need to obtain an additional permit, but there will not be any difficulties here, since the registration structure is spelled out in detail, you just need to fulfill the established requirements. Among other things, there are a lot of manufacturers of domestic goods, as well as suppliers of foreign options, so it will not be difficult to create a wide range of offers.

We also draw your attention to the fact that there are several different forms of business. It is quite obvious that each type has its own specific advantages, but also has its disadvantages. It is for this reason that an entrepreneur needs to clearly and accurately define all the important benefits before starting his business. For example, you need to clearly know what expenses will be generated in the process of starting a business, what expected income you will be able to receive. Also, you will need to correctly assess the benefits of selling a particular product. That is, in essence, it will be necessary to correctly approach the issue of assessing demand for goods. Among other things, expected competition should also be assessed. It is important to competently approach the issue of attracting potential customers, given that in our country there is a ban on direct advertising of such tobacco products.

That is, it becomes clear that cigarettes are a very relevant product that has significant demand. But, on the other hand, one should also take into account possible negative aspects that may arise in the process of implementing a business. Everything needs to be carefully thought out and calculated, and only after that will it be possible to correctly determine the development strategy, select suppliers, or choose to purchase goods from the manufacturer. You must also count on a certain profit; therefore, in this case, you will have to carry out the process of assessing all the nuances of your competitors’ work and come up with a concept that would help you take a leading position. You definitely need to study all the norms of legislation so that you know exactly about all your rights and responsibilities. After all, if in the process of carrying out your professional activities you violate established standards, this may be fraught with significant problems with government agencies, and as a consequence of such violations, significant fines will be assessed. And there may even be a ban on carrying out business activities for a clearly defined period of time.

If you are going to take out a loan to open a business, then you definitely need to competently draw up a plan, taking into account all the requirements and important points. First, you will need to use accurate statistics. Secondly, you must provide convincing calculations. Only in this case will bank employees be able to provide you with loan options for starting and developing a business.

Also keep in mind that at the moment it is very important to correctly and correctly calculate a business plan. It is this document that will contain the necessary data, on the basis of which in the future you will be able to make the right decisions on development. On the pages of the plan you will be able to reflect data on the initial investments that will be required to open a business, and you will also be able to clearly calculate the possible profit. So, drawing up such a document is a kind of necessity.

Tobacco business options

Of course, before you start drawing up a plan, as well as assessing your prospects and opportunities, you should correctly approach the issue of choosing a tobacco business option. At the current time, the following options are relevant:

• Kiosk. In this case, retail sales of goods are formed, while purchases do not involve significant investments. Gradually, the range can be expanded and made more relevant. A business of this format will depend specifically on regular customers, therefore, it is important to properly organize the service structure. Such a business is the most relevant, since it requires minimal financing from the entrepreneur. At the same time, there are all the necessary prospects that determine the possibility of future development;
• Stock. In this case, we are talking specifically about wholesale business activities. The essence of this work is that the entrepreneur signs direct contracts with various manufacturers in order to purchase wholesale cigarettes at discounted prices. It will also be possible to sign agreements with suppliers, since purchases will be wholesale and cigarette prices will be significantly reduced. It is quite obvious that such a business structure directly depends on the number of sales and demand for your offer. At the same time, organizing such a business will require significant financial investments from you. That is, for a start-up entrepreneur this type of activity is not the most optimal. In addition, you will have to think through the delivery system. Since a wholesale warehouse often provides such services, and in order to compete with other entrepreneurs, you will certainly have to competently approach the implementation of this business;
• Point on the market. This option assumes that the entrepreneur receives significant savings on renting premises. In fact, you only have to pay for the retail space. In this case, minimal investments will be required, but such a business does not bring very significant profits. However, if you do not want to carry out the process of obtaining a loan or attract investors, and you do not have your own funds to open a kiosk or warehouse, then this option will be the most optimal and profitable. Through such trading, you will be able to collect initial capital in order to subsequently open a larger business;
• Additional product. Cigarettes can also be an additional product in the store. That is, you can focus on providing your customers with a wide range of different product groups, and an additional range of cigarettes. In fact, you will not need to rent additional space, since the goods can be placed directly in the store, and you will not need to hire an additional seller. This implementation option is very profitable, but the investment in opening a store with a wide range of goods from various groups will require a significant amount;
• Popularization of a store/kiosk, outlet via the Internet. This business option has acquired quite significant aspects of relevance at the current time. Let’s say right away that website design and promotion will also require certain investments. In fact, the legislator does not allow trade in such products via the Internet. However, you can simply design a representative website on which you will provide various information on the composition of cigarettes, certain features, provide interesting articles on the topic of making the right choice, etc. And below, indicate the details of your store, outlet or kiosk.

As you can see, there are different options for starting a business. And accordingly, you need to evaluate all the provided advantages of certain options in order to make a competent, rational choice, which can subsequently become the basis of your independence in your financial plan. Please note that the choice of business form directly depends on what kind of initial investment you have.

How to open a business?

You must strictly adhere to certain rules that establish all the important points and nuances of starting a business. The correct approach to such nuances will allow you to competently implement your business project in the future:

• We evaluate the idea and its advantages. Please note that today there is a fairly significant number of thoughtful and calculated concepts that determine the structure of the development of this or that idea. Compare your initial investment with the prospects for a particular business. So, it will certainly become obvious to you exactly how the business development process should be carried out, and you will also be able to choose the direction that will actually have the desired aspects of efficiency;
• Be sure to go through the process of developing a business plan. Remember that in the process of implementing your business, you should take into account various nuances, such as the inability to use standard advertising, the possibility of expanding your business, ways to fight competitors, features of attracting the attention of potential clients, etc. You can reflect all this in your plan, which in fact, it will help you competently and rationally approach the implementation of your project;
• Any business structure is based on cooperation with suppliers and manufacturers. You definitely need to study all the manufacturers with whom you can immediately sign cooperation agreements. Remember that at the moment there are a very significant number of suppliers, but they are all intermediaries, and they only provide you with product options with a certain margin. At the same time, cooperation with intermediaries has an undeniable advantage. Indeed, in this case, you get the opportunity to purchase goods in installments. In this situation, an opportunity is formed to start your own business with very minor investments;
• The business registration process is mandatory. You must understand that you can carry out legal activities in the country solely on the basis of such registration. Many believe that it is possible not to register at the initial stage of opening and developing a business, since this is an additional expense item, and it is not yet known how the business will go further. Remember that tobacco stalls and kiosks are checked very carefully, and if it turns out that you are operating without permission and registration, this will become a significant element in the formation of fines. Moreover, in certain cases, government authorities may even impose a ban on further business activities for a clearly defined period of time.

Thus, you see that the process of starting a business is quite simple and straightforward. It is quite obvious that you need to act competently, clearly and thoughtfully, otherwise you will not be able to achieve your goals and get the desired results. Pay special attention to finding the location of your business. Naturally, it is best to open a stall in the central part of the city, where there is a significant “traffic” and at the same time there are no competitors. At the same time, if we are talking about the outskirts of the city, but a densely populated area, then business here will also be quite successful.

Rules for the sale of cigarettes (wholesale and retail)

Please note that at the legislative level certain rules are established that are inherent in both wholesale and retail trade:

• You cannot sell cigarettes individually. Many stall owners remember the time when such trade was allowed, and it was actually extremely profitable. Today such an implementation process is prohibited. It is for this reason that there is an indication that it is not possible to sell cigarettes other than in packs. If such violations are detected, fairly stringent penalties are established;
• The law also stipulates that a kiosk can be located almost anywhere. However, there is a ban on the location of such a retail outlet at a distance of less than one hundred meters from educational and cultural organizations;
• It is also established that certain information must be indicated on each package. Thus, the date and year of manufacture are indicated, as well as the retail price in the maximum format. As for wholesale prices, they are not supervised and can be several times lower than the cost indicated on the pack;
• A unique ban is being established on the sale of tobacco products in public places, in transport, via the Internet, as well as at fairs. That is, certain requirements are established that determine that the sale of cigarettes can be carried out exclusively in clearly defined places. If it is carried out in those places that are prohibited, punishment in the form of significant fines is formed;
• In accordance with established legislation, it is indicated that cigarettes cannot be sold to persons under the age of 18. Let’s say right away that in our country a significant number of checks are carried out on this issue, it is for this reason that there is a need, if certain doubts arise about the buyer’s age, to ask him to provide a passport to make sure that he is of age, when the sale of cigarettes is permitted;
• It is mandatory to carry out the process of submitting specialized reporting, which determines the amount of profit received and establishes the aspect of tax calculation.

That is, as you can see, there are a number of rules that you must clearly know and follow. If you do not comply with the requirements, this is fraught with significant troubles in interaction with government agencies. Among other things, you must remember that the activity of selling cigarettes will require you to draw up a specialized agreement. Before registering a business, you will also need to immediately decide what form your business will take. Will it be retail or wholesale. Since such data is certainly reflected in the registration documents.

What is needed to sell cigarettes at retail?

First you need a room. If you carry out the sales process in a kiosk, 10 square meters is enough, if you open a pavilion, you will need about 25 square meters. Of course, you will need to choose an option in the city center. But, at the same time, evaluate all the nuances that concern competitors. If there are too many stalls and kiosks of tobacco products in the center, then it is better to pay attention to densely populated areas where you will receive more significant aspects of sales. That is, the demand for products will be more significant.

To maintain product quality, you need to take into account all the nuances of temperature and quality. Such arrangement of the premises will cost no less than 75 thousand rubles. If the design process is not profitable, then in this case it would be advisable to purchase humidor cabinets. Such equipment will cost half as much. It must also be said that at the moment it is very important to correctly calculate a business plan.

Of course, during the implementation of the project you will have the question of attracting clients. As we have already said, today advertising such products is impossible, but at the same time, there are options for popularization that are carried out via the Internet. This advertising structure has a lot of features, therefore, it is better to use the services of specialists who have high price parameters. The business plan needs to include an amount of advertising expenses in the amount of 20-30 thousand rubles.

If you are opening a pavilion, then you will definitely need to think about how to properly carry out the process of arranging the premises. At the same time, you must understand that in this business the main thing is not the style of the room, but the competent choice of assortment. That is, if you are limited in funds and want to carry out the process of opening a business with minimal investment, then you will need to carry out the process of studying demand. Remember that a competent choice of assortment will become the basis of your undeniable success. If you have the means to purchase a larger quantity of assortment, then be sure to pay attention to the fact that the more assortment, the more significant the demand will be. It is recommended that at the initial stage you try to purchase all those brands of cigarettes that have the most significant aspects of relevance. A client who once does not find what he was looking for will certainly turn to another stall, kiosk or pavilion. And there is great confidence that this is where he will make his next purchases.

Organizing a wholesale business will initially require more significant investments from you. Thus, you also need to competently and correctly calculate all the nuances of your cooperation with suppliers and manufacturers, taking into account the fact that you will be purchasing goods in large wholesale and selling them in small wholesale. Naturally, you will have to rent a more significant place - a warehouse. But, in this case, you don’t have to worry about its location. Also, in certain cases, you will have to competently carry out the process of organizing delivery. There are a lot of specialized warehouses where goods are sold in bulk. You can rent space in such a warehouse, and you won’t even need any special advertising, since potential clients will certainly notice the new warehouse and will visit it. At the same time, if you are going to sell wholesale in a significant volume, then you definitely need to think through the structure of selling your business. For example, you can hire a manager who will visit small retail outlets with cigarettes and offer exactly your product. For wholesale business, it is recommended to adhere to the following rules:

• Be sure to register and find out about all the restrictions associated with this business;
• Carry out the process of selecting suppliers and manufacturers, taking into account the fact that you need to get cooperation options with the lowest price values;
• All transactions for the sale of goods to your customers must be carried out exclusively on the basis of previously drawn up contracts. In this case, you get the prospect of being able to protect your interests in court;
• It is also necessary to sign contracts with suppliers and manufacturers in order to have promising aspects of protecting their interests;
• Organizing additional delivery of goods is not mandatory, however, this particular service can set you apart from other wholesale warehouses;
• When working with potential clients, try to use options to attract attention that would determine the possibility of receiving additional discounts. For example, when purchasing a product for a significant amount, a client can count on a 2-5% discount; this significantly attracts attention and allows you to expand your customer base.

A wholesale business will be profitable only if you can create your own base of regular customers and will constantly increase and expand it. At the same time, do not forget that you can perfectly combine both options for doing business - a wholesale warehouse and a small retail outlet. This business option will be even more attractive and interesting. Do not forget that it is very important to calculate everything in advance - your initial investment, monthly expenses, and work out the concept of your enterprise taking into account certain competition. We also recommend that you watch this video.