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: 01 Jan 2020 | Removal date: open ended

Tax or social insurance relief

On 21 May 2020, in order to incentivize the production of medical items of critical need in the fight against the Coronavirus outbreak, the Government of Russia decided to give their producers, suppliers and servicing companies a corporate profit tax base deduction. The government published a list of medical items, with the expenses related to their production, supply and installation counted towards corporate tax base reduction.

The list contains 15 mostly high-tech medical devices.

The decision entered into force on 22 May, but covers all expenses incurred since 1 January 2020.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

439 Other general-purpose machinery & parts
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842139 Other
481 Medical & surgical equipment & orthopaedic appliances
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sighttesting instruments.
901811 Electrocardiographs
901812 Ultrasonic scanning apparatus
901820 Ultraviolet or infrared ray apparatus
901890 Other instruments and appliances
9019 Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
901920 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
9022 Apparatus based on the use of Xrays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, Xray tubes and other Xray generators, high tension generators,
902212 Computed tomography apparatus
902214 Other, for medical, surgical or veterinary uses
482 Instruments & control equipment, except optical instruments
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
902519 Other
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or
902780 Other instruments and apparatus

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