FCS of Russia informs: the number of medical products to combat the spread of COVID-19 exempt from VAT

FCS of Russia informs: the number of medical products to combat the spread of COVID-19 exempt from VAT

Imported and sold in Russia medical products of the first necessity (section V) are exempt from VAT, if confirmed by the purpose of products and the goods Declaration is registered, until 30 September 2020. The corresponding decree of the government of the Russian Federation of April 2, 2020 No. 419 came into force on 6 April 2020, and applies to legal relations arising since March 16, 2020.

This measure applies to medical masks, preparations for use in the treatment of coronavirus, tests to determine the COVID-19, ventilators and other products.

Documents on the targeted use of goods issued by the authorised Executive bodies of state power of subjects of the Russian Federation should confirm further transfer of goods free of charge to non-profit organizations operating in the health sector (including health facilities).

ADDITIONALLY:

Documents on the targeted use of products is also necessary for the provision of benefits on payment of import customs duties in respect of goodsimported to the EEU to combat the spread of coronavirus infection.

In cases where the declarant when goods are imported from these lists does not claim the provision of benefits on payment of import customs duties or for exemption from VAT, such products were imported in accordance with the established procedure: providing to the customs authority of documents of intended use established by Decision of the EEC Council from 16.03.2020 No. 21 and Decree of the RF Government dated 02.04.2020 No. 419, is not required.