Import and taxation of tobacco products in the Russian Federation

The article examines the import of tobacco under the HS codes 2401, 2402, 2403, the receipt of excise taxes on tobacco products imported into the territory of the Russian Federation and excise taxes on tobacco products produced in the territory of the Russian Federation. The largest importers of tobacco products of the Russian Federation are considered. The results of the study revealed an increase in excise tax rates and an increase in prices for tobacco products. The share of the shadow segment of tobacco products in the Russian market is shown.