In March 2011, the Russian Government introduced new amendments into the List of Equipment Eligible for VAT-Free Imports.



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Government of Russia, Decree N154 dated 11/03/2011, "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),

Entry into Force: Russian Customs, Letter dated 22.03.2011 N 01-11/12656,

Inception date: 24 Mar 2011 | Removal date: open ended

Internal taxation of imports

On 11 March 2011, 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):

  • 8426 12 000 1 Gantry container lift trucks with pneumatic wheel lifting capacity of not more than 60 t
  • 8426 30 000 1 Gantry cranes (container handlers) on a rail track with a lifting capacity of not more than 80 t
  • 8426 41 000 3 Self-propelled loaders on wheels with a telescopic boom and the device for gripping containers from above with a lifting capacity of not more than 45 t

Tariff line 8477 80 990 0  was expanded to include "automatic lines for the manufacture of foam sheets of polyolefins and other machines for applying adhesive coating or laminating, cutting, rewinding, processing foam sheets of polyolefins".

The Decree enters into force on 24 March 2011.