On 9 March 2018, the Russian Government modified the list of equipment not produced in Russia and, hence, eligible for VAT-free imports with a number of models of equipment.



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Government of the Russian Federation. Resolution Dated March 9, 2018 N 240 "On Changes in the List of Technological Equipment (Including Components and Spare Parts), with no Analogues made in the Russian Federation, Imported on the Territory of the Russian Federation Without Tax on Added Value",

Inception date: 21 Mar 2018 | Removal date: open ended

Import incentive

On 9 March 2018, the Russian Government expanded the list of equipment not produced in Russia and eligible for VAT-free imports with three equipment pieces.

  • Tariff line 8419 89 989 0 was expanded to include "Solvent Recovery Plant with Nitrogen Regeneration, with air consumption 97,200 m3 / h, manufacturer Donau Carbon tecnologies [sic] (DCT) S.r.l."
  • Tariff line 8465 91 200 0 was expanded to include "LINCK / EWD sawmill line, TC / WDT sorting equipment and WDT microprocessor control system."
  • Tariff line 8474 80 108 0 was expanded to include "complex for automated production of facing bricks and ceramic stone of 1NF, 1.4NF and 6NF formats (type "450 T"), manufacturer MARCHELUZZO IMPIANTI S.R.L."

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, albeit a firm-specific one.

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 21 March 2018 as the inception date.