ANNOUNCEMENT 09 Mar 2018
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.
NUMBER OF INTERVENTIONS
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", http://www.consultant.ru/cons/cgi/online.cgi?rnd=ACAA1104DAA844098AB489133D31DA5D&req=doc&base=LAW&n=292892&dst=100005&fld=134&REFFIELD=134&REFDST=1000000029&REFDOC=319455&REFBASE=LAW&stat=refcode%3D19827%3Bdstident%3D100005%3Bindex%3D31#axpu9ksw1u8
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.
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.