Decree of the Government of the Russian Federation dated 08/10/2026 No. 998 expanded the list of strategically important goods and resources, approved by Resolution No. 923 dated September 13, 2012. The changes will take effect on August 20, 2026.
The list includes alcoholic products with the EAEU HS codes 2203 00 – 2208: malt beer, grape wine and vermouths, fermented beverages such as cider, pear cider, honey drink and sake, as well as non-denatured ethyl alcohol with a concentration of 80 vol.% and above and denatured alcoholic tinctures of any concentration.
A separate block includes headings 2401-2404: tobacco raw materials and tobacco waste, industrially manufactured tobacco and its substitutes, products with tobacco or nicotine intended for gorenje consumption. This category also includes nicotine of natural and synthetic origin, its salts, solutions and derivatives by codes 2939 79 000 0 – 2939 80 000 0, as well as electronic cigarettes and similar individual vaporizing devices according to the code 8543 40 000 0.
For all products included, except for heading 2401, a large value exceeding 100 thousand rubles is recognized. By itself, exceeding the threshold does not automatically entail liability — qualification requires all the signs provided for by criminal law. However, the regulatory framework for assessing the movement of such goods from customs authorities has now been described in detail.
The previous version of the list was noticeably narrower: it highlighted alcohol of heading 2208 and tobacco products without such details. The new version lists categories that have gained a large market share in recent years, primarily nicotine—containing devices and liquids.
The practical conclusion for the importer is simple. The threshold of 100 thousand rubles is reached for a small batch: several boxes of evaporating devices or a pallet of alcohol of the average price category already cover it. By August 20, it is worthwhile to double-check the HS classification for the entire nicotine and alcohol nomenclature, verify the declared customs value with the contract value and make sure that the set of permits and labeling correspond to the declared code. Controversial classification according to items 2404 and 8543 40 000 0 — a separate area of attention: the difference in interpretation between the declarant and the inspector now has other consequences.
