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: 27 Jul 2016 | Removal date: open ended
Still in force

Internal taxation of imports

Letter No. 03-07-08/43828 of 27.07.2016 of the Ministry of Finance clarifies that a 0% VAT rate is only possible to be applied if the destination is located outside the Russian Federation. If this is not the case, a general VAT rate of 18% is applied.

AFFECTED COUNTRIES

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