Decree of the Government of the Russian Federation dated 09.10.2026 No. 1327 amends the list of codes approved by Resolution No. 908 dated 31.12.2004. The document is published on the Official Internet portal of Legal Information and comes into force on November 9, 2026.
The amendments affect several positions of flour products. The code 10.61.21.120 now reads as "Wheat-rye wallpaper baking flour" — the former name "Wheat-rye flour" has been abolished. The code 10.61.22.110 was renamed to "Rye flour and rye-wheat bakery" instead of the former "Rye flour". Additionally, the list includes new wheat flour codes introduced by Rosstandart.
The reason for the adjustment is Rosstandart's order No. 30-st dated 01/23/2026, which cancelled and renamed a number of OKPD 2 positions. In particular, the code 10.61.21.119 "Other wheat flour" was completely excluded from the classifier, and instead new codes with specified names of wheat flour were introduced. The list for VAT purposes could not remain the same: references to non-existent codes created legal uncertainty when declaring and calculating taxes.
Article 164 of the Tax Code of the Russian Federation allows the application of a 10% rate both for the sale and import of food products from the approved list. For participants in import operations with flour and flour mixtures, a discrepancy between the codes in the customs declaration and the list could be the basis for refusing a preferential rate or additional charges.
The resolution applies to legal relations from January 1, 2026. Companies that have applied the 10% rate for codes listed in the previous version of the classifier since the beginning of the year will not need to adjust previously submitted declarations — the rules apply retroactively. Those who applied the 20% rate in the first to third quarters of 2026 due to the lack of current codes in the list should check the possibility of recalculation.
Flour importers and food wholesalers should update the code directories in accounting systems before the decree comes into force on November 9, 2026.
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