ANNOUNCEMENT 28 Nov 2009

On 28 November 2009, the Russian Government introduced new amendments into the List of Equipment Eligible for VAT-Free Imports. 

NUMBER OF INTERVENTIONS

2

  • 1 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

Government of Russia, Decree N960 dated 28/11/2009, 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), ANALOGUES OF WHICH ARE NOT PRODUCED IN THE RUSSIAN FEDERATION), http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=94370&dst=100003&date=03.09.2019
 

Entry into force: Russian Federal Customs, Letter 01-11/61018 dated 18/12/2009. http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=95031&dst=100002%2C1&date=03.09.2019

Inception date: 12 Dec 2009 | Removal date: open ended

Internal taxation of imports

On 28 November 2009, the Russian Government amended the List, originally introduced in 2000 and published in the new edition in April 2009, of equipment and technologies that are not produced in Russia. The goods from the list can be imported free of value-added tax collected at the border. 

Among other changes, the 28 November amendments discontinued VAT-free imports of the equipment classified by the following codes in the Russian customs nomenclature: 

  • 8426 49 001 0
  • 8428 31 000 0
  • 8429 11 002 0
  • 8429 51 100 0
  • 8443 11 000 0
  • 8456 10 001 0
  • 8477 59 100 0
  • 8479 20 000 0
  • 8479 89 300 0
  • 8514 20 100 0
  • 8514 20 800 0
  • 8514 40 000 0
  • 8515 29 100 0

According to the Russian Federal Customs, the changes to the List enter into force on 12 December 2009. 

Inception date: 12 Dec 2009 | Removal date: open ended

Internal taxation of imports

On 28 November 2009, the Russian Government amended the List, originally introduced in 2000 and published in the new edition in April 2009, of equipment and technologies that are not produced in Russia. The goods from the list can be imported free of value-added tax collected at the border. 

Among other changes, the 28 November amendments introduced VAT-free imports of the following equipment (preceded by the Russian customs tariff code): 

  • "8438 80 990 0 -  Baking yeast production line"
  • "8439 20 000 9 - Roofing cardboard production line fibrous cellulosic materials"
  • "8455 22 000 2 - Five-stand mill for continuous cold rolling, combined with pickling"
  • "8479 81 000 0 - Hot dip galvanizing unit"
  • "8479 89 970 9 - Automatic line for the production of wheelsets"

According to the Russian Federal Customs, the changes to the List enter into force on 12 December 2009.