IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

firm-specific

JUMBO

No

TARIFF PEAK

No
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Inception date: 14 Apr 2018 | Removal date: open ended

Import incentive

On 4 April 2018, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports with 4 equipment pieces.

  1. Tariff line 8439 20 000 9 was expanded to include "equipment for the production of cardboard for folding boxes, manufacturer Andritz."
  2. Tariff line 8474 20 000 9 was expanded to include "equipment for grinding, classification and cotation of calcium carbonate (surface treatment with stearic acid), manufacturer Cement and Mining Technology GmbH CEMTEC."
  3. Tariff line 8464 20 800 0 was added, to be applied only to "Automatic line for surface treatment of concrete products, model P-1915, manufacturer SR-Schindler Maschinen-Anlagentechnik GmbH (Germany)."
  4. Tariff line 8465 92 000 0 was added, to be applied only to "CNC milling machine, model FZ ECO-Plus, manufacturer GEISS AG."

Since customs officials are instructed to refer both to the tariff line and product description when applying the VAT waiver, the List functions as a positive list (only listed pieces of equipment classify). Therefore, these amendments should be seen as an expansion of the scope of the waiver, albeit a firm-specific one.

Although Russia is in a customs union with the EEU states, the measure is introduced by the Russian Government and only applies to imports into Russia. 

The legislation does not mention the effective date of implementation, but the most widely used legal database Consultant.Ru lists 14 April 2018 as the inception date. 

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