Revised List of Equipment the Import of Which into Russia is Exempt from VAT

Exporters of certain types of technical equipment to Russia are exempt from the requirement to pay VAT for importing this equipment to Russia, provided that such equipment is included into the list of equipment that has no Russia-manufactured equivalents. This list was originally adopted by Decree No. 372 of 30 April 2009.

The last amendment was made by Decree No. 291 of 3 April 2013. It added the following type of equipment to the list:

-          Lines for assembling and welding of flat ship sections and bridge constructions, lines for the assembling and welding of micro-panels (the Common List of Products Code  8515 31 000 0)

The following types of equipment were excluded from the list:

-          Incubators and brooders (the Common List of Products Code   8436 21 000 0)

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