In Sept 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 N789 dated 27/09/2011, "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),

Inception date: 13 Oct 2011 | Removal date: open ended

Internal taxation of imports

On 27 September  2011, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports.

The Government expanded  tariff line 8419 89 989 0  with "production lines for the production of vinyl chloride monomer (VCM), suspension of polyvinyl chloride (PVC-C), emulsion of polyvinyl chloride (PVC-E)".

Equipment under tariff line 8479 30 100 9 was amended to include MDF Board Production Line with a productivity of 700 m3 per day. 

The following types of equipment were added, together with the tariff lines: 

  • 8543 30 000 0 Production line for the production of chlorine and caustic soda by membrane electrolysis
  • 8905 20 000 1 Semi-submersible floating drilling rigs for exploration and production drilling of oil gas wells with a depth of up to 7500 meters and a gross tonnage of 54,450

The decree enters into force on 13 October 2011.