ANNOUNCED AS TEMPORARYNo
On 20 February 2019, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports with two equipment pieces.
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 2 March 2019 as the inception date.
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