ANNOUNCEMENT 17 Dec 2010

In December 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 N1046 dated 17/12/2010, "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 территорию Российской Федерации не подлежит обложению налогом на добавленную стоимость" (On introducing amendments to the list of technological equipment (including components and spare parts for it), analogues of which are not made in the Russian Federation, the import of which into the territory of the Russian Federation is not subject to value added tax), http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=108257&dst=1000000001&date=03.09.2019

Inception date: 04 Jan 2011 | Removal date: open ended

Internal taxation of imports

On 17 December 2010, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports. 

The Government added the following equipment to the list (with corresponding tariff lines):

  • 8416 10 100 0 - electrolyzer hearth firing plants
  • 8475 29 000 0 - sectional AL-type glass forming machines
  • 9031 20 000 0 - dynamic acceleration bench set for evaluating dynamic characteristics of the blade rotor and multi-cycle fatigue, accelerating bench for LCF / Proof Spin Rig for low-cycle fatigue testing of engine parts and assemblies

Also, tariff line 8479 82 000 0 was modified to include equipment for electrochemical processing of sodium hypochlorite. 

The Decree enters into force on 4 January 2011. 

AFFECTED SECTORS

 

AFFECTED PRODUCTS

 
Inception date: 04 Jan 2011 | Removal date: open ended

Internal taxation of imports

On 17 December 2010, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports. 

Together with expanding the list of equipment eligible for VAT-free imports, the Government narrowed down the coverage of the tariff line 8474 20 900 0, replacing generic clinker grinding mills with those of Loesche mill model LM 53.3. When amendments enter into force, only Loesche mills will be eligible for VAT-free imports.

The Decree enters into force on 4 January 2011.