ANNOUNCED AS TEMPORARYNo
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.
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