IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Oct 2016 | Removal date: 30 Dec 2020
Still in force

Internal taxation of imports

With Federal law N 187-FZ of 23 June 2016 "On amendments to partII of the Tax Code of the Russian Federation", the Russian Government exempted the imports of certain breeding animals of VAT (turnover tax).
The goods in question are specified in article 2 of Federal Law No. 187-FZ: breeding cattle, breeding swine, breeding sheep, breeding goats, breeding horses, breeding birds (breeding eggs); seed (semen) obtained from pedigree bulls, pedigree swine, pedigree sheep, pedigree goats, pedigree stallions; embryos obtained from pedigree cattle, pedigree swine, pedigree sheep, pedigree goats, pedigree horses, classified in accordance with the Single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union.
Law No. 187-FZ enters into force on 1 October 2016. The reported new state initiative shall remain in force until 31 December 2016.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

021 Live animals
0102 Live bovine animals.
010221 Purebred breeding animals
010229 Other
0103 Live swine.
010310 Purebred breeding animals
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
010511 Fowls of the species Gallus domesticus
010512 Turkeys
024 Reproductive materials of animals
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
051110 Bovine semen
049 Other aquatic plants & animals
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
051199 Other

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