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: 21 Nov 2009 | Removal date: open ended

Internal taxation of imports

On 5 November 2009, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports with an additional equipment piece.

Tariff line 8474 20 900 0 (cement production line with a productivity of 5000 tons of clinker per day) was added.

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 Russian Federal Customs reported in a Circular N01-11/56335 (dated 25.11.2009) that the measure entered into force on 21 November 2009. 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

444 Machinery for mining, quarrying & construction; parts
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels,
847420 Crushing or grinding machines

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