ANNOUNCEMENT 13 Apr 2010

In April 2010, 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 N236 dated 13/4/2010, 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 AND THE IMPORTS OF WHICH ARE NOT SUBJECT TO VALUE ADDED TAX), http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=99477&dst=1000000001&date=03.09.2019

Entry into force: Russian Federal Customs, Letter dated 3 May 2010, N 01-11/23494, http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=67702&dst=100002%2C1&date=03.09.2019

Inception date: 28 Apr 2010 | Removal date: open ended

Internal taxation of imports

On 13 April 2010, 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. 

While introducing a new piece of equipment into the VAT-free list, the Government decided to discontinue VAT-free imports of equipment classified under the tariff line 8454 30 100 0 of the Russian customs nomenclature.

According to the Russian Federal Customs, the changes to the List enter into force on 28 April 2010. 

AFFECTED SECTORS

 

AFFECTED PRODUCTS

 
Inception date: 28 Apr 2010 | Removal date: open ended

Import incentive

On 13 April 2010, 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. 

While discontinuing VAT-free imports of one piece of equipment, the Government decided to introduce VAT-free imports of equipment classified under the tariff line 8479 82 000 0 (Equipment for processing waste of thermal power stations, mining and metallurgy) of the Russian customs nomenclature.

According to the Russian Federal Customs, the changes to the List enter into force on 28 April 2010.