IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 27 Jan 2019 | Removal date: open ended

Internal taxation of imports

On 16 January 2018, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports with six equipment types. Out of those six, only the following two didn't include references to specific producers: 

  1. Tariff line 8422 40 000 8 was expanded to include "lines for sorting, edging and strapping porcelain stoneware onto pallets."
  2. Tariff line 8477 80 990 0 was expanded, to include "technological line for the production of polyethylene terephthalate (PET) for textile purposes, with a capacity of up to 600 tons per day."

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.

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 27 January 2018 as the inception date. 

AFFECTED COUNTRIES

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