On 20 March 2018, the Russian Government modified the list of equipment not produced in Russia and, hence, eligible for VAT-free imports.



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Government of the Russian Federation, Resolution Dated March 20, 2018 N 307 "About Changes in Some Acts of the Government of the Russian Federation for the Purpose of the Utilization of Codes of a Single Commercial Nomenclature Foreign Economic Activity of the Eurasian Economic Union",

Inception date: 30 Mar 2018 | Removal date: open ended

Internal taxation of imports

On 20 March 2018, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports. While most of the amendments reflected an updated EEU Common External Tariff, for three tariff lines, the effective VAT-free imports for specific manufacturers were discontinued. 

  1. In tariff line 8451 80 300 9 the existing VAT waiver for "pressurized decatizer "WOOL POWER" model, useful working width 1800 mm, teleservice included" was discontinued.
  2. In tariff line 8479 81 000 0 the existing VAT waiver for "hardening machine model Oerlikon AH 1200; Hardening Machine Model Oerlikon AH 650" was discontinued.
  3. In tariff line 9031 80 340 0 the existing VAT waiver for "CNC Measuring Center Model P100; coordinate measuring machine model DELTA Slant Performance 35.51.25" was discontinued.

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 a discontinuation of the above firm-specific waivers, presumably because similar equipment is now produced in Russia. 

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 30 March 2018 as the inception date.