New HS codes were added to the list of food products taxed at a reduced VAT rate (the decree of the Government of the Russian Federation No. 1952 dated 12/31/2019). Fruits and berries from the list are subject to 10% VAT instead of 20% from October 2019.
In particular, it concerns Russian and imported fresh fruits: apples, pears, quinces, all categories of citrus fruits, grapes, apricots, cherries, cherries, peaches, nectarines, plums, thorns and cherry plums, watermelons, melons, papaya, avocados, dates, figs, pineapples, guava, mango, mangosteens, kiwi, persimmon, barberry, feijoa, medlar; berries: strawberries, raspberries, blackberries, black, white or red currants, gooseberries, cranberries, blueberries, blueberries, cornel, wild berries; as well as planting material of fruit and berry crops: seeds, seedlings, roots, cuttings, and layering.
Bananas, plantains, nuts, as well as any kind of fruit and berry processing products, are not included in the list.
The full version of the document can be found on the Official Internet portal of legal information.