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: 27 Jan 2019 | Removal date: open ended

Import incentive

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. Four were brand-specific equipment, as listed below:

  1. Tariff line 8428 39 900 9 was expanded to include "connecting node between areas of equipment, in the manufacture of porcelain stoneware for loading and unloading mechanism and storage, model ROBOFLOOR"
  2. Tariff line 8465 91 200 0 was expanded to include "technological equipment for wood processing - sawmill complex, manufacturers Springer, Soderhamn Eriksson, Microtec."
  3. Tariff line 8474 20 000 9 was expanded, to include "modular continuous mill, model MMC074, MTD 050 dosing station for raw materials and mill loading."
  4. Tariff line 8479 89 970 8 was expanded, to include "glazing line in the production of porcelain, model BCF143."

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 27 January 2018 as the inception date. 

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