30.09.2026 Regulation #Russia #Import #Duties

Russia removes six HS codes from VAT-free equipment list

Russia's government has narrowed the list of technological equipment exempt from import VAT. Decree No. 1246 of September 26, 2026 amends the base decree No. 372 of April 30, 2009 and removes six EAEU HS positions from the list. The document was signed on September 26 and officially published on September 28, 2026 (alta.ru/tamdoc).

Six HS codes dropped from the list

The following codes have been removed from the list of equipment (including components and spare parts) with no domestic analogues in Russia (alta.ru/tamdoc):

8419 60 000 0 — machinery for liquefying air or gas (alta.ru/tnved);
8421 39 200 1 — air filtering or purifying equipment with collection of spinning-mill waste (alta.ru/tnved);
8421 39 800 6 — filtering or purifying equipment for other gases, "other" subheading (alta.ru/tnved);
8422 30 000 1 — filling and capping equipment for the medical industry (alta.ru/tnved);
8428 33 000 0 — other continuous-action belt conveyors (alta.ru/tnved);
8444 00 100 0 — extruding machines (alta.ru/tnved).

Earlier 2021 and 2023 amendments repealed

Decree No. 1246 also repeals earlier amendments to the list: decree No. 796 of May 27, 2021 insofar as it concerns items classified under codes 8419 60 000 0, 8421 39 200 1, 8422 30 000 1, 8428 33 000 0 and 8444 00 100 0, and paragraph 3 of the amendments introduced by decree No. 376 of March 11, 2023 (alta.ru/tamdoc).

Exemption for the six codes ends on January 1, 2027

The document record gives January 1, 2027 as the date the decree enters into force (alta.ru/tamdoc). The text itself states that the decree "enters into force no earlier than one month after the date of its official publication and no earlier than the 1st day of the next tax period for value added tax" (alta.ru/tamdoc).

From that date, imports of equipment under the six listed codes no longer qualify for the VAT exemption provided for the decree No. 372 list. The change affects companies importing into Russia gas-liquefaction machinery, industrial air and gas filtering and purifying equipment, filling lines for the medical industry, belt conveyors and extruding machines that were previously on the list of equipment with no domestic analogues.

Primary sources

Mentioned codes

8419600000 8421392001 8421398006 8422300001 8428330000 8444001000

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.