1. SUMMARY. THE ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION NO. 248, REGISTERED RECENTLY WITH THE RUSSIAN MINISTRY OF JUSTICE, EXEMPTS FROM THE VAT AND SPECIAL TAX A CONSIDERABLE NUMBER OF ITEMS OF TECHNOLOGICAL EQUIPMENT, PUBLIC TRANSPORT MEANS, AS WELL AS SPARE PARTS FOR THE ABOVE. END SUMMARY.
2. UNLIKE PREVIOUS INSTRUCTIONS, THE NEW ORDER OF THE CUSTOMS COMMITTEE IS MORE SPECIFIC. IT EXEMPTS FROM THE VAT AND SPECIAL TAX (20 PERCENT AND 1.5 PERCENT, RESPECTIVELY) ONLY THE TECHNOLOGICAL EQUIPMENT LISTED IN THE APPENDIX TO THE ORDER. HOWEVER, PROVISION IS ALSO MADE FOR TAX EXEMPTION OF EQUIPMENT NOT INCLUDED IN THE LIST, PROVIDED THE IMPORTER GIVES SUFFICIENT PROOF THAT THE EQUIPMENT BEING IMPORTED IS "TECHNOLOGICAL EQUIPMENT", I.E. DESIGNED TO PRODUCE GOODS OR MEANS OF PRODUCTION.
3. PUBLIC TRANSPORT MEANS ARE EXEMPT FROM THE VAT AND SPECIAL TAX ONLY UNDER THE FOLLOWING CONDITIONS:
(A) PURCHASES OF THE TRANSPORT MEANS MUST BE FINANCED FROM THE FEDERAL BUDGET, THE BUDGETS OF THE FEDERATION ENTITIES, OR MUNICIPAL BUDGETS;(B) THE TRANSPORT MEANS MUST BE INTENDED FOR TRANSPORTATION OF GENERAL PUBLIC (I.E. EQUALLY ACCESSIBLE BY ALL CITIZENS).
4. LIST OF TRANSPORT MEANS AFFECTED BY THE CURRENT REGULATION:
HS CODE DESCRIPTION
8601 RAILROAD LOCOMOTIVES
8602 OTHER LOCOMOTIVES; TENDERS
8603 ELECTRIC/DIESEL MOTOR COACHES, STREET
CAR COACHES, RAILCARS
8605 PASSENGER RAILROAD AND STREET CAR
COACHES, NOT SELF-PROPELLED (TRAILER
COACHES)
8702 AUTOMOBILES DESIGNED TO CARRY NOT LESS
THAN 10 PERSONS (INCLUDING DRIVER)
880211100 CIVIL HELICOPTERS
880212100
880220100 CIVIL AIRPLANES
880230100
88024000
890110 CRUISE SHIPS, TOUR BOATS, AND SIMILAR
VESSELS DESIGNED PRIMARILY FOR
TRANSPORTATION OF PASSENGERS; FERRIES OF
ALL TYPES
(FCS MOSCOW/DRAFTED:VMAXIMOV/APPROVED:CO-RJOHNSON)