ANNOUNCEMENT 05 Nov 2009

On 5 November 2009, the Russian Government expanded the list of equipment not produced in Russia and, hence, eligible for VAT-free imports with an additional type of equipment.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

Government of Russia. Decree N890 dated 5-11-2009, О ВНЕСЕНИИ ИЗМЕНЕНИЙ В ПЕРЕЧЕНЬ ТЕХНОЛОГИЧЕСКОГО ОБОРУДОВАНИЯ (В ТОМ ЧИСЛЕ КОМПЛЕКТУЮЩИХ И ЗАПАСНЫХ ЧАСТЕЙ К НЕМУ), АНАЛОГИ КОТОРОГО НЕ ПРОИЗВОДЯТСЯ В РОССИЙСКОЙ ФЕДЕРАЦИИ, ВВОЗ КОТОРОГО НА ТАМОЖЕННУЮ ТЕРРИТОРИЮ РОССИЙСКОЙ ФЕДЕРАЦИИ НЕ ПОДЛЕЖИТ ОБЛОЖЕНИЮ НАЛОГОМ НА ДОБАВЛЕННУЮ СТОИМОСТЬ (ON MAKING CHANGES TO THE LIST OF TECHNOLOGICAL EQUIPMENT (INCLUDING ACCESSORIES AND SPARE PARTS FOR IT), ANALOGUES OF WHICH ARE NOT PRODUCED IN THE RUSSIAN FEDERATION, http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=93495&dst=100003&date=02.09.2019

Entry into Force: Russian Federal Customs Letter N01-11/56335 dated 25-11-2009, http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=94771&dst=100004&date=02.09.2019

Inception date: 21 Nov 2009 | Removal date: open ended

Internal taxation of imports

On 5 November 2009, the Russian Government amended the list of equipment not produced in Russia and eligible for VAT-free imports with an additional equipment piece.

Tariff line 8474 20 900 0 (cement production line with a productivity of 5000 tons of clinker per day) was added.

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.

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 Russian Federal Customs reported in a Circular N01-11/56335 (dated 25.11.2009) that the measure entered into force on 21 November 2009. 

AFFECTED SECTORS

 

AFFECTED PRODUCTS