Technological equipment, components and spare parts for it, as well as raw materials and materials for the implementation of investment projects in sectors important for the economy are exempt from customs duty when imported into the country.

The list includes priority activities for which benefits are available

• crop production;
• production of medicines;
• food and beverages;
• papers;
• electrical equipment;
• computers;
• transport;
• oil and gas production;
• extraction of coal, peat, metal ores, decorative and construction stone, limestone, gypsum, chalk and shale;
• development of gravel and sand quarries;
• provision of electric energy, gas and steam;
• air conditioning.

Since August 2023, the sphere of sports, recreation and entertainment (activity related to sports facilities, cultural and recreation parks, theme parks) has been included in the list of priority activities for the import of equipment and materials without paying customs duties.

The amount of capital investment for each investment project should be less 250. million rubles.

Regulatory framework

• Resolution of the Government of the Russian Federation of 12.08.2023 No. 1328 “On Amendments to the Decree of the Government of the Russian Federation of May 9, 2022 No. 839”.
• Resolution of the Government of the Russian Federation No. 839 of 9.2022 “On the Procedure for Granting Tariff Benefits in the Form of Exemption from Payment of Import Customs Duty in Respect of Technological Equipment, Components and Spare Parts thereof, Raw Materials and Materials Imported for Exclusive Use on the Territory of the Russian Federation as part of the Implementation of Investment Projects Corresponding to the Priority Type of Activities (Economicient Sector) of the Russian Federation, and on Exemption from Securing the Obligence of the Duty of Payment of Customs Duties in Respection in Respect to These Goods”.
• Resolution of the Government of the Russian Federation of 28.12.2022 No. 2468 “On Amendments to the Decree of the Government of the Russian Federation of May 9, 2022 No. 839”.

Contacts

Ministry of Economic Development of the Russian Federation,
123112, Moscow, Presnenskaya Embankment, 10, p. 2.
tel. +7 495 870-29-21 .
E-mail: mineconom@economy.gov.ru