ANNOUNCEMENT 25 Jul 2010

In July 2010, the Russian Government introduced new amendments into the List of Equipment Eligible for VAT-Free Imports.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

Government of Russia, Decree N523 dated 15/07/2010, 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=102647&dst=1000000001&date=03.09.2019

Entry into force: Russian Federal Customs, Letter dated 27.07.2010 N 01-11/36631, http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=103835&dst=100004%2C-1&date=03.09.2019

Inception date: 31 Jul 2010 | Removal date: open ended

Internal taxation of imports

On 15 July 2010, the Russian Government announced updates to the List of Equipment Subject to VAT-free Imports, first published in 2000 and thoroughly updated in 2009. 

The Government added the following two types of equipment into the existing equipment under the tariff line 8474 20 900 0: 

  • cement production line with capacity of 6,200 tons of clinker per day
  • cement grinding plant with two vertical roller mills. 

Russian customs are instructed to refer both to the tariff line and equipment description when deciding on the applicability of the measure. Expansion of the list of equipment under the tariff line above, therefore, should be seen as an expansion of the coverage of this measure.

According to the Russian federal customs, the measure enters into force on 31 July 2010. 

AFFECTED SECTORS

 

AFFECTED PRODUCTS