In September 2014, the government of the Russian Federation announced the rules under which certail oilfields qualify for a lower export duty. 



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Amendment regarding the conditionalities (rate of return and resource deplection): Government of the Russian Federation. Resolution N846 dated 26.09.2013 О порядке подготовки предложений о применении особых формул расчета ставок вывозных таможенных пошлин на нефть сырую, указанных в подпунктах 2 или 3 пункта 5 статьи 3.1 Закона Российской Федерации "О таможенном тарифе", и проведения мониторинга обоснованности их применения (On the procedure for preparing proposals on the use of special formulas for calculating the rates of export customs duties on crude oil, referred to in subparagraphs 2 or 3 of paragraph 5 of article 3.1 of the Law of the Russian Federation On Customs Tariff, and monitoring the validity of their application), or
Legislation discontinuing the preference: Federal Law 305-FZ dated 3.08.2018 Федеральный закон от 3 августа 2018 г. N 305-ФЗ О внесении изменений в статью 3.1 Закона Российской Федерации "О таможенном тарифе,

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Inception date: 26 Sep 2014 | Removal date: 01 Jan 2019

Export tax

Decree 846 adopted on 26 September 2013 clarified the mechanism ensuring reduced export customs duties on crude oil (code 2709 00) extracted from: 

the fields in: 

  • the Republic of Sakha (Yakutia),
  • Irkutsk Region,
  • Krasnoyarsk Territory,
  • Nenets Autonomous District,
  • Yamal-Nenets Autonomous District, as well as the fields,
  • north of the 65th degree of the northern latitude, 
  • within the Russian sector of the Caspian Sea, sea bottom of the internal seas or the continental shelf of the Russian Federation.

To be eligible for the reduced export duty the fields have to have: 

  • internal rate of return less than 16.3%, and 
  • reserve depletion of less than 5% (at the beginning of the year of application). 

Reduced export duties for the above oilfields were discontinued as of 1 January 2019, as per the Federal Law N 305-FZ dated 3.08.2018.