<*> Not obligatory for the importation of goods into the Russian Federation.
Table 24
Consular Fees
Documents and acts,
for which consular fees are collected
Rates applied (USD)
Fees for certification and notarization of documents
For certification of each document
Power of attorney notarization
For power of attorney authorizing the
use and command of property,
including motor vehicles, as well as
carrying out the lending operations:
For confirming other powers claimed
by an individual
For notarization of:
Agreements subject to evaluation:
5% of the amount specified in the
agreement, but no less than 10 USD
For authentication of signature:
For authentication of copies of
instruments and extracts from
instruments
For authentication of Photostats:
For issuing the extracts from, or
copies of, instruments kept in the
files of consular offices (for one
page)
Minimum fee for this act:
For making an executive inscription
2% of the collected amount, but no
less than 5 USD.
Translation with simultaneous
notarization of its correctness for
each page:
For translations from
foreign languages into
Russian
For translations from
Russian into foreign
languages
For certification of
correctness of a
translation made without
participation of consular
office for each page
For typing the documents
Table 25
Excise Taxes (rates in force in 2010)
Types of excisable goods
Tax rate
(since the 1 January till the
31 December 2010 inclusive)
1. Ethyl alcohol made of all types of raw
materials
Rub 30.50 per 1 litre of
absolute ethyl
2. Alcohol containing perfumery cosmetic
goods in metal aerosol packing
Rub 0 per 1 litre of absolute
ethyl alcohol
3. Alcohol containing household chemical
goods in metal aerosol packing
Rub 0 per 1 litre of absolute
ethyl alcohol
4. Alcohol products of volume fraction of
ethyl alcohol over 9% (except for natural
wines) and alcohol containing products
(except for cosmetic perfumery goods and
household chemical goods in metal packing)
Rub 210.00 per 1 litre of
absolute ethyl alcohol
contained in excisable goods
5. Alcohol products of volume fraction of
ethyl alcohol up to 9% inclusive (except
for natural wines)
Rub 158.00 per 1 litre of
absolute ethyl alcohol
contained in excisable goods
6. Champagne and sparkling wines
Rub 14.00 per 1 litre
7. Natural wines (except for sparkling and
champagne)
Rub 3.50 per 1 litre
8. Beer with normative (standard) volume
of fraction of ethyl alcohol up 0.5%
inclusive
Rub 0 per 1 litre
9. Beer with normative (standardized)
volume of fraction of ethyl alcohol over
0.5% up to 8.6% inclusive
Rub 9.00 per 1 litre
10. Beer with normative (standardized)
volume of fraction of ethyl alcohol over
8.6%
Rub 14.00 per 1 litre
11. Smoking and pipe tobacco, except for
tobacco utilized as raw material to
produce tobacco articles
Rub 422.00 per 1 kg
12. Cigars
Rub 25.00 per 1 piece
13. Cigarillos
Rub 360.00 per 1,000 pieces
14. Cigarettes with filter
Rub 205.00 per 1,000 pieces
plus 6.5%
15. Non-filter cigarettes, mouthpiece
cigarettes
Rub 125.00 per 1,000 pieces
plus 6.5%
16. Cars with engine power up to 67.5 Kw
(90 hp) inclusive
Rub 0 per 0.75 kWh (1 hp)
17. Cars with engine power up over 67.5 Kw
(90 hp) and up to 112.5 Kw (150 hp)
inclusive
Rub 23.90 per 0.75 kWh (1 hp)
18. Cars with engine power over 112.5 Kw
(150 hp), motorcycles with engine power
over 112.5 Kw (150 hp)
Rub 235.00 per 0.75 kWh (1 hp)
22. Virgin petrol
Rub 4,290.00 per 1 tonne
23. Oil for diesel and/or carburettors
(injector) engines
Rub 3,246.10 per 1 tonne
Tax rates for motor gasoline and diesel fuel
(since the 1 January till the 31 December 2010 inclusive):
Types of excisable goods
Tax rate
Motor gasoline:
Motor gasoline with octane value up to
"80" inclusive
Rub 2,923.00 per 1 tonne
Motor gasoline with other octane values
Rub 3,992.00 per 1 tonne
Diesel fuel
Rub 1,188.00 per 1 tonne
Table 26
List of Goods Exempt from VAT on the Territory
of the Russian Federation
1.
Major, vital medical equipment.
2.
Prosthetic and orthopaedic items, raw materials and articles for
their manufacture and semi-finished products for such items.
3.
Facilities, including motor vehicles, materials which may be used
exclusively for disability prevention or the rehabilitation of the
disabled.
4.
Spectacles (except sunglasses), lenses and spectacle frames (except
sunglasses frames)
5.
Foodstuffs directly produced by student and school canteens, other
educational establishments' canteens, medical organizations' and
pre-school establishments' canteens, and sold in such establishments,
and foodstuffs directly produced by public catering organizations and
sold to such canteens or the establishments described.
6.
Postage stamps (except collectable stamps), stamped postcards and
envelopes, lottery tickets for lotteries held upon the decision of
the authorised body.
7.
Coins made of precious metals (except collectable coins) constituting
the currency of the Russian Federation or of foreign states.
8.
Goods placed under the customs regime of duty-free shops.
9.
Goods (works, services), except excisable goods and excisable
minerals, sold (performed, rendered) as part of the granting of free
aid (assistance) by the Russian Federation under the Federal Law "On
Free Aid (Assistance) of the Russian Federation and the Introduction
of Amendments and Addenda to Certain Legislative Acts of the Russian
Federation on Taxes and on Provision of Preferential Payment Terms in
Respect of Payments to State Non-Budgetary Funds in Connection with
Free Aid (Assistance) of the Russian Federation".
10.
The sale of entrance tickets and subscriptions for theatrical and
spectator, cultural and entertainment events, amusements in zoos and
culture and relaxation parks, excursion tickets and passes, the form
of which has been approved in the established procedure as blank
forms for which strict records are kept.
11.
The sale of programmes at performances and concerts, catalogues and
booklets.
12.
The sale (transfer for personal need) of religious articles and
religious literature (in accordance with the list approved by the
Government of the Russian Federation as advised by religious
organizations (associations), produced and sold by religious
organizations (associations), organizations owned by religious
organizations (associations), and companies whose charter (reserve)
capital consists entirely of contributions from religious
organizations (associations), as part of religious activities, except
excisable goods and minerals, and the organization and holding by
such organizations of religious rites, ceremonies, prayer meetings or
other cult activities.
13.
The sale (including the transfer, performance, rendering for personal
needs) of goods (except excisable goods, minerals and mineral
deposits, and other goods under the list to be approved by the
Government of the Russian Federation as advised by Russian public
organizations of disabled persons), works, services (except brokers'
and other intermediary services) produced and sold:
- by public organizations of disabled persons (including those
created as unions of public organizations of disabled persons), no
less than 80% of Members of which are the disabled and their lawful
representatives;
- organizations whose charter capital consists entirely of
contributions by the public organizations of disabled persons
described in the second paragraph of this sub-paragraph, if the
number of disabled persons on the payroll constitutes no less than
50%, and their share in the salary fund no less than 25%;
- institutions, the sole owners of the property of which are the
public organizations of disabled persons described in the second
paragraph of this sub-paragraph, created for educational,
cultural, therapeutic, physical exercise and sport, scientific,
informational and other social purposes, and to render legal and
other assistance to the disabled, disabled children and their
parents;
- health treatment (industrial) workshops in anti-tuberculosis,
psychiatric, psycho-neurological institutions, public social
protection or social rehabilitation establishments.
14.
The sale of articles of folk craft of recognised artistic value
(except excisable goods), samples of which have been registered in
the procedure established by the Government of the Russian
Federation.
15.
The sale of ore, concentrates and other industrial products
containing precious metals, scrap and waste from precious metals for
the manufacture of precious metals and refining; the sale of precious
metals and gems by taxpayers (except those described in Article
164:1:6 of the present Code) to the State Fund of Precious Metals and
Gems of the Russian Federation, of gems for raw materials (except
uncut diamonds) for treatment to enterprises, regardless of their
forms of ownership, for subsequent sale for export; the sale of gems
for raw materials and cut gems to specialized foreign economic
organizations, the State Fund of Precious Metals and Gems, the
Central Bank of the Russian Federation and banks; the sale of
precious metals from the State Fund of Precious Metals and Gems of
the Russian Federation to specialize foreign economic organizations,
the Central Bank of the Russian Federation and banks, and of precious
metals in ingots by the Central Bank of the Russian Federation and
banks, provided that such ingots remain in one of the certified
vaults (the State Vault of Valuables, the Vault of the Central Bank
of the Russian Federation or bank vaults).
16.
The sale of uncut diamonds to refining enterprises of all forms of
ownership.
17.
The internal sale (transfer, performance, and rendering for internal
needs) by penitentiary system organizations and institutions of goods
produced by such organizations and institutions (works performed,
services rendered).
18.
The charitable transfer of goods (performance of works, rendering of
services), free of charge under the Federal Law "On Charitable
Activity and Charity Organizations', except excisable goods.
19.
The sale of entrance tickets, the form of which has been approved as
blank forms for which strict records are kept, by physical exercise
and sport organizations for sport and spectator events held by such
organizations; the rendering of services for the leasing of sports
facilities for holding such events
20.
The sale of home-grown produce of organizations engaged in producing
agricultural products, the share of income from the sale of which in
the total amount of revenue constitutes no less than 70%, as in-kind
compensation, in-kind issuances for remuneration of labour, and for
catering for employees engaged in the agricultural work.
21.
Goods (works, services) for space activity.
22.
Ferrous and non-ferrous scrap and waste (Implemented by Federal Law
No. 85-FZ of 17 May 2007).
Table 27
List of Goods Taxed on the Territory
of the Russian Federation at the VAT Rate of 10 Per Cent
1.
Foodstuffs:
- livestock and poultry on a live weight basis;
- meat and meat products (except gourmet products: tenderloin, veal,
tongue, sausage goods - high quality smoked, high-quality smoked
semi-dry, freshly seasoned, high-quality stuffed; smoked pork, lamb,
beef and veal products, poultry meat - balyk, carbonnade, neck,
gammon, pastrami, sirloin; baked pork and beef; preserved foods -
ham, bacon, carbonnade and jellied tongue);
- milk and dairy products (including dairy ice cream, except ice
cream made from fruits and berries, fruit and edible ice);
- eggs and egg products;
- vegetable oil;
- margarine;
- sugar, including raw sugar;
- salt;
- grain, compound feed, feed mix, grain waste;
- oilseeds and products of their processing (coarsely cut, oil cake);
- bread and bakery products (including rich, rusk and roll articles);
- cereal;
- flour;
- pasta;
- live fish (except valuable species: white salmon, Baltic Sea and
Far East salmon, sturgeon (beluga, bester, sturgeon, starred
sturgeon, sterlet), salmon, trout (except sea trout), nelma, dog
salmon, king salmon, coho salmon, muksun, omul, Siberian and Amur
whitefish, chira);
- seafood and fish products, including refrigerated, frozen fish and
other types of processed fish, herring, conserves and preserves
(except gourmet types: caviar from sturgeon and salmon; white salmon,
Baltic Sea salmon, sturgeon - beluga, bester, sturgeon, starred
sturgeon, sterlet; salmon; nelma cold-smoked backs and flanks; dog
salmon, king salmon lightly-salted, medium-salted and semuzh-pickled;
backs of cold-smoked dog-salmon, king salmon and coho salmon, flanks
of dog-salmon and flanks of cold-smoked king salmon; backs of cold -
smoked muksun, omul, Siberian and Amur whitefish, chira; pickled
canned fillet slices of Baltic Sea and Far East salmon; crabmeat and
sets of cooked and frozen individual crab sticks; lobster);
- baby and diabetic foodstuffs;
- vegetables (including potatoes).
2.
Children's goods:
- knitwear articles for new-born babies and children of nursery,
pre-school, junior and senior school age groups: outer knitwear
articles, clothing knitwear articles, legwear garments, other
knitwear articles: gloves, mittens, hats;
- garments, including articles made from sheepskin and rabbit
(including articles made from sheepskin and rabbit with leather
pieces) for new-born babies and children of nursery, pre-school,
junior and senior school age groups, outer garments (including
dresses and suits), underwear, headwear, clothing and articles for
new-born babies and children of a nursery age. The provisions of this
paragraph do not apply to garments made of natural leather and fur,
except from sheepskin and rabbit;
- footwear (except sport footwear): bootees, pre-school, school;
felt; rubber: for nursery children, children's, school;
- children's beds;
- children's mattresses;
- prams;
- school exercise books;
- toys;
- plasticine;
- pencil cases;
- counting sticks;
- school abacuses;
- school diaries;
- drawing books;
- sketchbooks;
- folders for exercise books;
- covers for textbooks, diaries, exercise books;
- cards containing figures and letters;
- diapers.
3.
Periodical printed publications, except periodical printed
publications of an advertising or erotic nature.
4.
Books connected to education, science and culture, except books of an
advertising or erotic nature.
5.
Medical goods of domestic and foreign origin:
medicines, including drug substances, including of internal pharmacy
production;
articles for medical use.
6.
Medical products that are imported on the territory of Russian
Federation and are used for clinical researches (since the 1 January
2008).
According to the Article 164.2 (4) of the Tax Code of the Russian Federation medical products that are imported on the territory of Russian Federation and are used for clinical studies are subject to the reduced excise tax rate (10 per cent) since 1 January 2008.
Table 28
Common List of Goods that are Subject to Non-Tariff Measures
(came into force on 1 January 2010)
Description
CN codes
Measure and
territorial scope
Institutions
responsible
to administer
the measure
1. Goods which transportation through the customs border
of the Customs Union is prohibited
Import prohibition
(including goods in
transit), all CU
countries
In accordance
with national
legislation
1.3 Printed
information or
information on
audio-visual and
other devices
containing
information
which may cause
damage to
political or
economic
interests of the
republic, to its
state security,
to the health
and morality of
its citizens
Import/export/transit
prohibition, all CU
countries
In accordance
with national
legislation
1.4 Plant
protection
chemicals
prohibited to be
imported to the
customs
territory of the
Customs Union
subject to
Annexes A and B
of the Stockholm
Convention on
persistent
polluting
substances
signed in
Stockholm on 22
May 2001
Export restriction,
all CU countries (the
goods included into
this list are not
subject to licensing
and transported
through the customs
border of the CU
members in accordance
with the order
established by the
Convention on
international trade
in endangered species
of wild fauna and
flora as of 3 March
1973)
In accordance
with national
legislation
2.8 Rare and
endangered
species of wild
animals and wild
growing plants
and parts
thereof and/or
derivates
inscribed in the
"Red books" of
the Republic of
Belarus,
Republic of
Kazakhstan and
Russian
Federation
Export licensing, all
CU countries (except
for precious metals
exported by the
Central (National)
Banks of the Customs
Union states -
members)
In accordance
with national
legislation
2.10 Unprocessed
precious metals,
waste and scrap
of precious
metals, ores and
concentrates of
precious metals
and commodities
containing
precious metals
2.13 Toxic
substances
except for
precursors of
the drugs and
substances with
psychotropic
effects
Ex 1211 90 980 0
Ex 1302 19 800 0
Ex 2804 70 001 0
Ex 2804 80 000 0
Ex 2805 40
Ex 2811 29 900 0
Ex 2837 19 000 0
Ex 2842 90 800 0
Ex 2843 29 000 0
Ex 2848 00 000 0
Ex 2852 00 000 9
Ex 2905 11 000 0
Ex 2905 59
Ex 2907 11 000 0
Ex 2922 19 800 0
Ex 2924 19 000 0
Ex 2926 90 950 0
Ex 2930 90 850 0
Ex 2931 00 950 0
Ex 2933 39 990 0
Ex 2939 20 000 0
Ex 2939 99 000 0
Ex 3001 90 980 0
Ex 8112 51 000 0
Import/export
licensing, all CU
countries
In accordance
with national
legislation
2.14 Medicines
and
pharmaceutical
products
Ex 2106 90 980 3
Ex 2106 90 980 9
Ex 2904 - 2909
Ex 2912 -
2942 00 000 0
Ex 2936
Ex 3001
Ex 3002
Ex 3004
3006 30 000 0
3006 60
Ex 3913
Import licensing, all
CU countries
In accordance
with national
legislation
2.15 Medicines
used for
veterinary
purposes
Ex 2922 41 000 0
Ex 2922 49
Ex 2930 40
Ex 2930 90 130 0
Ex 2930 90 160 0
Ex 2932 21 000 0
Ex 2936
Ex 2937
Ex 2938
Ex 2939
Ex 2941
Ex 3001 20 900 0
Ex 3001 90 980 0
Ex 3002
Ex 3003
Ex 3004
Ex 3006 20 000 0
Ex 3401
Ex 3402
Ex 3822 00 000 0
Ex 3808 50
Ex 3808 91
Ex 3808 92
Ex 3808 94
Ex 3808 99
Import licensing, all
CU countries
In accordance
with national
legislation
2.16 Civil
radio-electronic
and/or high -
frequency means
including
built-in or
forming part of
other goods
Ex 8419
Ex 8470
Ex 8471
Ex 8514
8516 50 000 0
Ex 8517
Ex 8518
Ex 8519
Ex 8521
Ex 8525
Ex 8526
Ex 8527
Ex 8528
Ex 8531
Ex 8540
Ex 9018
Ex 9021
Ex 9027
Import licensing, all
CU countries
In accordance
with national
legislation
2.17 Special
devices for
unauthorised
obtaining of
information
Ex 8301 70 000 0
Ex 8471
Ex 8505 90 100 0
Ex 8517 61 000
Ex 8517 62 000
Ex 8517 69 390 0
Ex 8517 69 900 0
Ex 8517 70 900 1
Ex 8518 30 950 0
Ex 8518 40
Ex 8519 81 500 0
Ex 8519 81 510
Ex 8519 81 520
Ex 8519 81 530
Ex 8519 81 540
Ex 8519 81 580
Ex 8519 89 900 0
Ex 8521
Ex 8523 51
Ex 8523 29 210 1
Ex 8523 29 210 2
Ex 8523 40 200 0
Ex 8523 40 400 0
Ex 8523 40 700 1
Ex 8523 51 700 1
Ex 8523 59 910 1
Ex 8523 80 910 1
Ex 8525 50 000 0
Ex 8525 60 000 0
Ex 8525 80
Ex 8526 10 000 9
Ex 8526 91
Ex 8527
Ex 8529 10 390 0
Ex 9002
Ex 9006 51 000 0
Ex 9006 52 000 9
Ex 9006 53 100 0
Ex 9019 10 900 9
Ex 9022 19 000 0
Import licensing, all
CU countries;
<*> Applied by the
Republic of Belarus
only;
<**> Applied by the
Republic of
Kazakhstan only.
In accordance
with national
legislation
2.19 Encryption
devices
Ex 8443 31
Ex 8443 32 100 9
Ex 8443 32 200 0
Ex 8443 99 100 9
Ex 8470 10 000 0
Ex 8470 50 000
Ex 8471 30 000 0
Ex 8471 41 000 0
Ex 8471 49 000 0
Ex 8471 50 000 0
Ex 8471 70 500 0
Ex 8471 70 980 0
Ex 8471 80 000 0
Ex 8471 90 000 0
Ex 8473 21 100 0
Ex 8473 21 900 0
Ex 8473 30 200 9
Ex 8473 30 800 9
Ex 8517 11 000 0
Ex 8517 12 000 0
Ex 8517 18 000 0
Ex 8517 61 000 1
Ex 8517 61 000 9
Ex 8517 62 000
Ex 8517 62 000 1
Ex 8517 62 000 9
Ex 8517 69 390 0
Ex 8517 69 900 0
Ex 8517 70 900 1
Ex 8517 70 900 9
Ex 8523 29 210 1
Ex 8523 29 210 2
Ex 8523 29 250
Ex 8523 40 200 0
Ex 8523 40 400 0
Ex 8523 40 700 1
Ex 8523 40 910 0
Ex 8523 51 700 1
Ex 8523 51 910 0
Ex 8523 52
Ex 8523 59 910 1
Ex 8523 59 950 0
Ex 8523 80 910 1
Ex 8523 80 950 0
Ex 8525 50 000 0
Ex 8525 60 000 0
Ex 8529 90 490 1
Ex 8529 90 650 0
Ex 8529 90 970 0
Ex 8526 91 200 0
Ex 8526 91 800 0
Ex 8526 92 000
Ex 8528 71 300 0
Ex 8542 31 900 1
Ex 8542 31 900 9
Ex 8542 32 410 9
Ex 8543 70 900 9
Ex 8543 90 000 9
Import/export
licensing, all CU
countries
In accordance
with national
legislation
2.20 Cultural
values,
documents of the
national archive
funds, originals
of the archive
documents
Ex 37
Ex 39
Ex 40
Ex 42
Ex 43
Ex 44
Ex 46
Ex 49
Ex 57
Ex 58
Ex 61
Ex 62
Ex 63
Ex 64
Ex 65
Ex 66
Ex 69
Ex 70
Ex 71
Ex 73
Ex 74
Ex 75
Ex 76
Ex 78
Ex 79
Ex 80
Ex 81
Ex 82
Ex 83
Ex 84
Ex 85
Ex 87
Ex 88
Ex 89
Ex 90
Ex 91
Ex 92
Ex 93
Ex 94
Ex 95
Ex 96
Ex 97
Export licensing, all
CU countries
In accordance
with national
legislation
2.21 Human
organs and
tissues, blood
and its
components
Ex 3001 90 200
Ex 3002 10 910 0
Ex 3002 10 950
Ex 3002 90 100 0
Import and (or)
export licensing, all
CU countries
In accordance
with national
legislation
2.22 Office and
civil weapon,
its main parts
and cartridges
Ex 9302 00 000 0
Ex 9303
Ex 9304 00 000 0
Ex 9305 10 000 0
Ex 9305 21 000 0
Ex 9305 29 000 0
Ex 9306 21 000 0
Ex 9306 30 100 0
Ex 9306 30 910 0
Ex 9306 29 400 0
Ex 9306 30 970 0
Ex 9307
Ex 9506 99 900 0
Export and/or import
restriction.
<*> Applied to the
goods originating
from the Republic of
Belarus when exported
from the customs
territory of the
Customs Union.
Application of the
exclusive right is
regulated by the
Belarus' legislation;
<**> Applied in the
volume of 54,422.8
tonnes until 1 April
2010 when imported to
the Republic of
Kazakhstan.
Application of the
import restrictions
is regulated by the
Kazakhstan's
legislation
Export and/or import
licensing. Applied
to:
<*> the goods
imported to the
territory of the
Republic of
Kazakhstan from the
third countries
<**> the goods,
originating from the
Republic of Belarus
when exported from
the customs territory
of the Customs Union
<*> Applied to the
goods originating
from the Russian
Federation when
exported from the
customs territory of
the Customs Union.
Application of the
exclusive right is
regulated by the
Russian Federation's
legislation;
<**> Applied to the
goods originating
from the Republic of
Belarus when exported
from the customs
territory of the
Customs Union.
Application of the
exclusive right is
regulated by the
Belarus' legislation;
<***> Applied to
the goods originating
from the third
countries when
imported to the
Republic of Belarus.
Application of the
exclusive rights is
regulated by the
Belarus' legislation.
Import TRQ, all CU
countries (within CU
Member TRQ). Import
procedure is
determined by a
Resolution of the
Customs Union
Commission in
accordance with the
Agreement on
conditions and
mechanism of
implementation of
tariff quotas of 12
December 2008