ANNOUNCEMENT 21 Dec 2013

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

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising

SOURCE

Government of Russia, Decree N1205 dated 21/12/2013, "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), http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=156303&dst=1000000001&date=13.09.2019

Inception date: 02 Jan 2014 | Removal date: open ended

Internal taxation of imports

On 21 December 2013, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports.

The Government added the following new types of equipment: 

  • tariff line 8479 30 100 9 was expanded to include equipment for the production of MDF boards with a capacity of 1010 cubic meters per day and equipment for the production of chipboards with a capacity of 909 cubic meters per day

The Decree was published on 25 December 2013 and entered into force on 2 January 2014. 

AFFECTED SECTORS

 

AFFECTED PRODUCTS

 
Inception date: 02 Jan 2014 | Removal date: open ended

Internal taxation of imports

On 21 December 2013, the Russian Government amended the List of Equipment Eligible for VAT-Free Imports.

In addition to expanding the list with equipment whose manufacturers were not specific, the Government added the following new types of equipment, manufactured by specific firms: 

  • tariff line 8420 10 800 0 was expanded, with JWC-CFD equipment for the manufacturing of disposable diapers
  • tariff line 8479 30 100 9 was expanded to include "chipboard production equipment with continuous pressing system ContiRoll (R)"
  • tariff line 8479 89 970 8 was expanded to include adult diaper production line JWC-LKC-B
  • tariff line 8479 81 000 0 was expanded to include equipment for manufacturing of automatic strapping line, brand IMC Tech.

The Decree was published on 25 December 2013 and entered into force on 2 January 2014.