In September 2013, the Russian Government introduced amendments into the List of Equipment Eligible for VAT-Free Imports.



  • 0 harmful
  • 0 neutral
  • 1 liberalising


Government of Russia, Decree N772 dated 4/9/2013, "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 Sep 2013 | Removal date: open ended

Internal taxation of imports

On 4 September 2013, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports.

The Government added the following new types of equipment, with corresponding tariff lines:

  • 8428 33 000 0 - "Specialized coal port transshipment complex with a maximum capacity of 7 million tons per year/6000 hours per year, consisting of a tipper, transborder, storage equipment, ship loading machine, conveyor system, auxiliary equipment, general electrical equipment, dust removal system, aspiration system"

In addition, the following tariff lines were expanded with new types of equipment:

  • tariff line 8419 89 989 0 was expanded to include "a complete plant for the production of general-purpose polystyrene with a capacity of 50,000 tons per year, a complete reaction plant for the production (synthesis) of linear alpha-olefins from ethylene"
  • tariff line 8474 20 000 0 was expanded to include cement production equipment with capacity of 3500 tonnes of clinker per day
  • tariff line 8479 82 000 0 was expanded to include several types of pharmaceutical equipment. 

The Decree was published on 5 September and entered into force on 13 September 2013.