MOSCOW, April 9The State Duma adopted in the second and third readings a law on reducing excise tax rates on Russian sparkling wines, including champagne, to 119 rubles per liter from May 1.
The original version contained only provisions on the transition from excise stamps to digital labeling of tobacco products. During the second reading, the State Duma supported a number of additional amendments to the document, including those aimed at supporting domestic winemaking. 
Amendments from May 1, 2024, excise tax rates on sparkling wines, including Russian champagne, are reduced from 141 rubles to 119 rubles per liter. For 2025, rates are set at 124 rubles, for 2026 — 129 rubles.
And the unit of measurement of the tax base for fortified wine and fortified wine in bulk is set to 1 liter of such products instead of 1 liter of anhydrous ethyl alcohol contained in the product. As a result, the excise tax rate on fortified (liqueur) wine and fortified wine in bulk from May 1 to December 31, 2024 will be 141 rubles per liter, in 2025 — 147 rubles, in 2026 — 153 rubles. 
< br />At the same time, organizations that produce fortified (liqueur) wines on the territory of the Russian Federation will not be subject to the obligation to pay an advance payment of excise duty.
An increased tax deduction for excise duty amounts is also being introduced in the case of the use of wine materials produced before they were recognized as excisable goods. In addition, changes are being made to maintain at the current level the effective excise tax rate on Russian wine products from grapes grown in Russia, in respect of which an excise tax deduction is applied.
The law, which also contains other norms, must come into force on the date of official publication, with the exception of provisions for which a different period is established.