31 July 2024

Customs Duty Benefits and Tariff Preferences in Russia and EAEU

July 31, 2024

BRACE Law Firm ©

The use of preferential tariffs for customs payments in foreign trade significantly reduces costs for importing and exporting goods, ultimately lowering the price for the buyer.

However, when reducing customs payments, companies must correctly account for and fulfill the requirements of customs legislation. This position was established by a Presidential Decree, which stipulates that financing social programs or any other measures by granting customs payment benefits, or by granting payment deferrals or installments in a manner other than that provided for by customs legislation, is prohibited.[1] This allows the government to significantly influence the granting of benefits for economically important goods, thereby controlling and reducing customs payments for the import of essential items.

Given that foreign economic relations between countries are constantly evolving, the legislation on the use and application of preferential regimes undergoes changes corresponding to the current political and economic situations in the country and the world.

To ensure the timely adjustment of regulatory documents in this area, the Board of the Eurasian Economic Commission (EEC) Decision No. 45 dated April 27, 2015, On Approving the Procedure for Submitting Proposals by Member States of the Eurasian Economic Union on Establishing Import Customs Duty Rates (Including Seasonal Ones), Tariff Quotas, Cases, and Conditions for Granting Tariff Benefits, and Repealing Certain Decisions of the Customs Union Commission, defines the procedure for submitting proposals for their modification. A proposal must contain:

An appeal from the member state to the commission using the approved form;
Draft acts of the EAEU bodies;
An explanatory note containing the following information:
1. A description of the product, indicating its properties, characteristics, functional purpose, and area of use;
2. Data on the primary consumers or groups of consumers of the product. If the product is used to manufacture another product, the proposal must specify the share of the cost of the product for which the customs-tariff regulation measure is proposed in the average market value of the manufactured product;
3. A comparative characteristic of the product manufactured in the member state with similar products manufactured in third countries (if an analogous product is produced within the EAEU) (if possible);
4. A description and characteristics, including quantitative and value-based data, of the product market (if possible).
Statistical data according to the approved form;
A financial and economic justification for the draft Commission decisions, containing a description of the economic effect of the decision's implementation, an assessment of the decision's potential impact on the member state's budget revenues, the structure and volume of the member state's exports and imports, and the economic activity of national market entities;
Other documents and information significant for the EAEU bodies to decide on the proposal, including financial and economic calculations reflecting the socio-economic efficiency of introducing the proposed customs-tariff regulation measure (if possible).

The subcommission on customs-tariff and non-tariff regulation, protective measures in foreign trade of the Governmental Commission on Economic Development and Integration (the "Subcommission") forms the Russian position for EEC meetings on the above issues. The procedure for this is established by Government of the Russian Federation Decree No. 1166 dated December 30, 2009, On the Governmental Commission on Economic Development and Integration. The Ministry of Economic Development of Russia supports the Subcommission's activities. [2]

What Customs Benefits Does the Legislation Provide?

Regarding goods imported (or already imported) into the EAEU customs territory, tariff benefits may be applied in the form of an exemption from import customs duties or a reduction in the import customs duty rate.[3]

In accordance with the EAEU Customs Code (the "EAEU TC"), customs payment benefits include:[4]

Import customs duty benefits (tariff benefits);
Export customs duty benefits;
Tax benefits;
Customs fee benefits (exemption from customs fees).

Below is a detailed review of each type of customs payment benefit.

Exemption from Import Customs Duties

Tariff benefits in the form of an exemption from import customs duties are granted for the following goods imported into the EAEU customs territory from third countries:

Goods contributed by a foreign founder to the charter (pooled) capital (fund) within the timeframes established by the constituent documents for the formation of such capital (fund), in accordance with the procedure for applying such tariff benefits;[5]
Goods imported as part of international cooperation in the field of space exploration and use, including the provision of spacecraft launch services, in accordance with the approved list;[6]
Marine products from the vessels of member states, as well as vessels leased (chartered) by legal entities or individuals of member states;
Currency of member states and third countries (except for numismatic purposes), as well as securities, in accordance with the legislation of member states;
Goods imported as humanitarian aid or for the purpose of eliminating the consequences of natural disasters, accidents, or catastrophes;
Goods (except for excisable goods, excluding passenger cars specially designed for medical purposes) imported from third countries, international organizations, or governments for charitable purposes or recognized as gratuitous aid (assistance) under the legislation of member states [7], including technical assistance (assistance).

Furthermore, Customs Union Commission Decision No. 130 dated November 27, 2009, On Unified Customs-Tariff Regulation of the Eurasian Economic Union (the "Commission Decision No. 130"), stipulates that, in addition to established tariff benefits, the following are exempt from import customs duties:

Motor vehicles;
Equipment, including machinery and mechanisms, as well as materials included in the delivery set of the relevant equipment and components;
Floating vessels registered in international ship registers established by the legislation of EAEU member states;
Fishing vessels, floating bases, and other vessels for processing and preserving fish products, intended for sea use;
Technological equipment, components, and spare parts for it, raw materials, and materials imported for exclusive use in a member state as part of an investment project;
Gold bullion with a chemically pure gold content of at least 995 parts per 1,000 parts of alloy mass;
Civil passenger and cargo aircraft, aircraft engines, spare parts, and equipment;
Unregistered medicinal products, human blood and its components, human organs and/or tissues, including hematopoietic stem cells and/or bone marrow, imported for life-saving medical assistance for a specific patient, etc.

In most cases, when establishing a tariff benefit for a specific product, the Commission Decision No. 130 defines the conditions for granting the benefit, such as confirmation of the product's intended purpose, confirmation that the imported goods belong to specific categories, or that the benefit applies to goods placed under the customs procedure of release for domestic consumption, etc.

Export Customs Duty Benefits

Member state legislation establishes benefits for export customs duties, tax benefits, and customs fee benefits (exemption from customs fees). [8]

For example, to implement measures aimed at increasing the economic stability of EAEU member states, Appendix No. 6 to Eurasian Economic Commission Council Decision No. 37 dated March 17, 2022, On Amending Certain Decisions of the Customs Union Commission and Approving Lists of Goods Imported into the Eurasian Economic Union Customs Territory to Implement Measures Aimed at Increasing the Economic Stability of Eurasian Economic Union Member States, defines a list of goods used for light industry production that are exempt from import customs duties:

Synthetic organic coloring agents;
Wool tops and other wool;
Cotton yarn;
Sewing threads of synthetic filaments;
Fabrics made of artificial complex filaments, etc.

The benefit is granted provided that the customs authority receives confirmation of the imported goods' intended purpose, issued by the member state's executive body authorized in the field of industrial policy. This confirmation must include information on the nomenclature, quantity, and value of such goods, as well as the organizations performing the import. Ministry of Industry and Trade of Russia Order No. 1509 dated April 19, 2022, On Organizing Work in the Ministry of Industry and Trade of the Russian Federation to Confirm the Intended Purpose of Goods Used for Light Industry Production, Imported to Implement Measures Aimed at Increasing the Stability of the Economy of the Russian Federation, defines the procedure and the list of documents required for such confirmation.

Tax Benefits

The EAEU TC stipulates that taxes are not paid:[9]

For goods placed under a customs procedure whose conditions do not require the payment of customs duties or taxes, until the completion or termination of such procedure and provided that the conditions for using these goods under such procedure are met;
For specific categories of goods not subject to placement under customs procedures, provided that the conditions for their use established by the EAEU TC for these categories are met;
For goods placed under the temporary import (admission) customs procedure with tariff benefits in the form of an exemption from import duties and tax benefits, until the completion or termination of such procedure, provided that the conditions for granting such benefits are met, the goods are used for purposes corresponding to the benefits, and restrictions on use and/or disposal are observed, as well as conditions for using such goods under the procedure, except when the declarant waives such benefits;
For goods placed under the release for domestic consumption customs procedure with tariff benefits in the form of an exemption from import duties and tax benefits associated with restrictions on use and/or disposal, provided that the conditions for granting such benefits are met, the goods are used for purposes corresponding to the benefits, and restrictions on use and/or disposal are observed, except when the declarant waives such benefits.

Since the EAEU TC delegates the establishment of tax benefits to the internal legislation of Russia, we refer to the Tax Code of the Russian Federation (the "Tax Code"). The Tax Code stipulates, for example, that the sale of the following within Russia is not subject to taxation: [10]

Medical goods of domestic and foreign manufacture according to the list approved by the Government of Russia;[11]
Medical services provided by medical organizations and individual entrepreneurs engaged in medical activities, excluding cosmetic, veterinary, and sanitary-epidemiological services;
Food products produced directly by the cafeterias of educational and medical organizations and sold by them within those organizations, as well as food products produced directly by public catering organizations and sold by them to said cafeterias or organizations;
Care services for the sick, disabled, and elderly, where the need for care is confirmed by certificates from healthcare organizations, social protection bodies, and/or federal medical-social protection institutions;
Supervision and care services for children in organizations providing educational programs for preschool education, as well as services for conducting classes for minor children in clubs, sections (including sports), and studios;
Services for the preservation, acquisition, and use of archives provided by archival institutions and organizations;
Passenger transportation services, etc.

Customs Fee Benefits (Exemption from Customs Fees)

The Law on Customs Regulation establishes that customs fees for customs operations are not charged for: [12]

Goods imported into or exported from Russia that are classified as gratuitous aid (assistance) under Russian legislation;
Goods imported into or exported from Russia by diplomatic missions, consular offices, other official representative offices of foreign states, international organizations, and the personnel of these missions, offices, and organizations;
Goods intended for the personal use of specific categories of foreign persons enjoying advantages, privileges, and/or immunities in accordance with Russia's international treaties;
Cultural values when placed under the temporary import (admission) or temporary export customs procedure by state, non-state, and municipal museums, state and non-state archives, libraries, and other state and municipal repositories for exhibition purposes, and upon the completion of these procedures by placing the goods under the re-export or re-import procedures, respectively, as well as cultural values placed under the release for domestic consumption procedure;
Cultural values returned in cases of illegal import into or illegal export from Russia;
Currency of EAEU member states and foreign currency (except for numismatic purposes), as well as securities issued into circulation;
Goods placed under the customs transit procedure;
TIR carnet forms moved between the Association of International Road Carriers of Russia and the International Road Transport Union, as well as ATA carnet forms or parts thereof intended for issuance in the EAEU customs territory;
Excise stamps imported into or exported from Russia;
Goods for personal use moved by individuals without paying customs duties and taxes or with an exemption from them;
Goods sent in international mail, except when such goods are declared by filing a separate customs declaration;
Goods imported into or exported from Russia as supplies;
Goods placed under a special customs procedure, including procedures necessary to complete a special customs procedure;
Waste (remnants) resulting from the destruction of foreign goods under the destruction customs procedure, for which customs duties and taxes are not payable;
Goods that have been destroyed or irretrievably lost due to an accident, force majeure, or natural loss under normal conditions of carriage (transportation) and/or storage;
Goods arriving in Russia, located at the place of arrival or another customs control zone near the place of arrival, not placed under any customs procedure, placed under the re-export procedure, and departing from Russia;
Goods during their temporary import into Russia using ATA carnets, provided that the conditions for temporary import are met, and upon their re-export from Russia, as well as goods during their temporary export from Russia using ATA carnets and upon their re-import into Russia;
International transport vehicles, including those released in Russia under the temporary import (admission) or free customs zone procedure and subsequently used as international transport vehicles;
Professional equipment, the list of which is established by the Government of Russia, used for the production and release of mass media, when placed under the temporary export procedure or upon completion of said procedure by placing the goods under the re-import procedure;
Goods intended for filming, performances, plays, and similar events (theatrical, circus, and film costumes, stage equipment, scores, musical instruments, and other props), when placed under the temporary import (admission) or temporary export procedure and upon their re-export or re-import, if such goods are placed under temporary import (admission) without paying customs duties and taxes;
Goods intended for sports competitions, demonstrations, or training, when placed under the temporary import (admission) or temporary export procedure and upon completion of said procedures by placing the goods under the re-export or re-import procedures, respectively, if such goods are placed under temporary import (admission) without paying customs duties and taxes;
Goods imported into or exported from Russia for demonstration at exhibition and congress events with foreign participation, aerospace salons, and other similar events by decision of the Government of Russia;
Spare parts and equipment imported into or exported from Russia simultaneously with a transport vehicle in accordance with Chapter 38 of the EAEU TC;
Goods imported into the Kaliningrad region under the free customs zone procedure and products of their processing placed under the release for domestic consumption procedure;
Goods intended for testing, checks, experiments, and/or demonstration of properties and characteristics, imported into the Russian Federation under the temporary import (admission) procedure without paying customs duties and taxes, or exported from Russia under the temporary export procedure;
Goods placed under the export customs procedure, except for goods subject to export customs duties;
Other goods in cases determined by the Government of Russia:
- Government of the Russian Federation Decree No. 1538 dated September 21, 2023, On Export Customs Duty Rates for Goods Exported from the Russian Federation beyond the Customs Territory of the Eurasian Economic Union...;
- Government of the Russian Federation Decree No. 63 dated February 10, 2011, On Exemption from Customs Fees for Customs Operations related to the Release of Goods when Importing Catches of Aquatic Biological Resources and Fish Products Produced from Them into the Russian Federation;
- Government of the Russian Federation Decree No. 364 dated March 13, 2021, On Exemption from Customs Fees for Customs Operations related to the Release of Goods Obtained (Resulting) from Processing Operations within the Eurasian Economic Union Customs Territory (Processing Products) and Placed under the Re-export Customs Procedure;
- Government of the Russian Federation Decree No. 387 dated May 18, 2011, On Exemption from Customs Fees for Customs Operations related to the Release of Goods when Importing Unregistered Medicinal Products into the Russian Federation for Life-saving Medical Assistance for a Specific Patient, as well as Hematopoietic Stem Cells and Bone Marrow.

Additionally, customs storage fees are not charged:

When customs authorities place goods in a customs authority's temporary storage warehouse;
In other cases determined by the Government of Russia.

Furthermore, the Government of Russia has the right to determine cases of exemption from customs fees for customs escort.

Moreover, for goods (excluding goods for personal use) imported into or exported from Russia to one recipient from one sender under one transport (shipping) document, where the total customs value [13] does not exceed the equivalent of 200 euros at the official exchange rate set by the Central Bank of the Russian Federation at the time the customs declaration is registered, the obligation to pay customs fees for customs operations does not arise. In this context, the customs value does not include costs for the carriage (transportation) of imported goods to the place of arrival, costs for loading, unloading, or transshipment, or insurance costs related to such activities.

Application of Tariff Preferences

A tariff preference is an exemption from import customs duties or a reduction in import customs duty rates for goods originating from countries that form a free trade area with the EAEU, or a reduction in import customs duty rates for goods originating from developing countries — users of the EAEU unified system of tariff preferences—and/or least developed countries — users of the EAEU unified system of tariff preferences. [14]

Furthermore, the EAEU Treaty stipulates that to promote the economic development of developing and least developed countries, the EAEU may grant tariff preferences for goods originating from developing countries [15] and/or least developed countries when importing preferential goods:[16]

Import customs duty rates of 75% of the EAEU Unified Customs Tariff[17] rates apply to goods originating from developing countries;
Zero import customs duty rates of the EAEU Unified Customs Tariff apply to goods originating from least developed countries.

Tariff preferences are restored for goods imported into the EAEU customs territory if:

The declarant did not claim tariff preferences during customs declaration;
The declarant claimed tariff preferences, but customs control before release revealed non-compliance with the conditions for granting preferences established by the rules for determining the origin of goods imported into the EAEU;
The customs authority released the goods using tariff preferences, but customs control after release revealed non-compliance with the conditions for granting preferences, resulting in changes to the declaration data to reflect the non-application of preferences.

Tariff preferences are restored based on the results of customs control if the following conditions are met:

The conditions for granting tariff preferences are fulfilled for the goods;
The declarant submits the approved information stated in the goods declaration to the customs authority that released the goods:[18]
- A reasoned application for amending the data in the goods declaration, which must be registered by the customs authority no later than 12 months from the date the declaration was registered (or within a different period if specified by the rules for determining origin);
- A correction to the goods declaration;
- A certificate of origin;
- Other documents confirming compliance with the conditions for granting tariff preferences.

Additionally, Appendix No. 2 to Commission Decision No. 130 defines the list of developing countries — users of the EAEU unified system of tariff preferences—and Appendix No. 3 establishes the list of least developed countries—users of the unified system.

Tariff Quotas

In accordance with Law of the Russian Federation No. 5003-1 dated May 21, 1993, On the Customs Tariff (the "Customs Tariff Law"), a tariff quota is a measure for regulating the import into Russia of specific types of agricultural products originating from third countries, providing for the application of a lower import customs duty rate during a specific period for the import of a specific quantity of goods (in physical or value terms) compared to the rate applied under the EAEU Unified Customs Tariff. [19]

Tariff quotas apply to both imports and exports. However, a tariff quota is used only when there is an imbalance between the production and consumption of a specific agricultural product — specifically, if domestic production does not meet consumption standards. The purpose of tariff quota allocation is to supplement the volume of goods insufficient for the needs of the EAEU internal market. [20]

Licensing within a tariff quota is a special form of implementing tariff regulation. A license cannot be issued without the allocation of a tariff quota. Given the intended purpose of an import license issued within a tariff quota, there are no grounds to consider it an independent non-tariff regulation measure. [21] The Grand Chamber of the Eurasian Economic Union Court, reviewing the issue of tariff quotas, concluded that a product whose import is permitted within a tariff quota is a licensed product for which a tariff regulation measure and, accordingly, a preferential customs duty rate have been established. It is also important to note that the period during which the goods are imported is a mandatory condition for establishing a tariff quota. [22]

The tariff quota volume is the quantity of goods in physical or value terms allocated for import within the quota.[23] The Commission sets the tariff quota volume for specific agricultural products originating from third countries; this volume cannot exceed the difference between EAEU consumption and EAEU production of the analogous product.

When establishing a tariff quota, the following conditions must be met:

The tariff quota must be established for a specific period (regardless of the results of the allocation between third countries);
All interested third countries must be informed of the volume allocated to them (if the decision to distribute the volume between third countries is made);
Information regarding the establishment of the tariff quota, its duration, volume (including volumes allocated to third countries), and the import duty rates applicable within the quota must be published.

The distribution of the tariff quota volume among foreign trade participants of a member state is based on equality and non-discrimination regardless of ownership form, place of registration, or market position.

The import of goods into Russia within tariff quotas is performed based on import licenses issued by the federal executive body authorized by the Government of Russia. For 2024, tariff quotas for specific goods are established by documents such as:

EEC Board Decision No. 133 dated August 28, 2023, On Establishing for 2024 the Volumes of Tariff Quotas for Specific Types of Goods Originating from the Republic of Serbia and Imported into the Territories of Eurasian Economic Union Member States;
EEC Board Decision No. 121 dated August 22, 2023, On Establishing for 2024 Tariff Quotas for Specific Types of Agricultural Goods Imported into the Eurasian Economic Union Customs Territory...;
Government of the Russian Federation Decree No. 2129 dated December 12, 2023, On the Distribution of Tariff Quota Volumes for Beef and Poultry in 2024, etc.

The inability to apply a tariff quota is a common point of contention in foreign trade. For example, in Case No. A32-62834/2022, the customs authority changed the data in a goods declaration. The reason for the change and the denial of the tariff quota was a discrepancy between the country of destination in the declaration and the one-time license. Due to the lack of evidence that the license had been used for another export episode and the absence of specifics on which quota conditions were violated, the court granted the request to invalidate the customs authority's decisions.[24]

Free Trade Regimes and Customs Payment Benefits

In accordance with the EAEU Treaty, a free trade regime in the sense of GATT 1994 [25] is established for trade with a third party based on an EAEU international treaty with that third party. [26] Member states were entitled to unilaterally grant trade preferences to third parties based on international treaties concluded before January 1, 2015, or treaties involving all member states. [27]

Free trade areas are customs territories where customs duties and other trade restriction measures are eliminated for goods originating from those territories, covering substantially all trade within them. A free trade regime in the sense of GATT 1994 is established for trade with a third party based on an EAEU international treaty with that third party, provided that member states may unilaterally grant preferences based on treaties concluded before January 1, 2015. [28]

For example, the Agreement on the Rules for Determining the Country of Origin of Goods in the Commonwealth of Independent States[29] (the "Agreement on Rules of Origin") stipulates that a product enjoys a free trade regime in the territories of the signatory states if:

The product is exported based on a contract between a resident of one signatory state and a resident of another, and is moved from one signatory territory to another;
Ownership of the product under the contract or national law belongs to a resident of a signatory state;
The product is exported/imported by an individual who is a resident of a signatory state;
The product does not leave the territories of the signatory states, except when moved under customs control through third countries (provided the product remains unchanged, except for operations ensuring preservation or transshipment);
The product meets the origin criteria established by the Agreement on Rules of Origin;
An origin document (original CT-1 certificate or declaration of origin) is presented.

A key aspect of applying a free trade regime is determining the country of origin. The criteria for this are established in EEC Council Decision No. 13.07.2018 No. 49, On Approving the Rules for Determining the Origin of Goods Imported into the Eurasian Economic Union Customs Territory (Non-preferential Rules for Determining the Origin of Goods). Specifically, goods are recognized as originating from a country if they are:

Wholly obtained or produced in the country;
Subjected to sufficient processing in the country according to the origin criteria.

The following goods are recognized as wholly obtained or produced in a country:

Minerals, mineral products, and other natural resources extracted from the country's subsoil, territory, territorial sea, or seabed, or from the air within the country;
Vegetable products grown and/or harvested in the country;
Live animals born and raised in the country;
Products obtained in the country from live animals;
Products obtained through hunting and fishing in the country;
Marine fishing products and other marine products obtained outside the territorial sea by a vessel registered and flying the flag of the country;
Products obtained or produced exclusively from the above on board a processing vessel registered and flying the flag of the country;
Products obtained from the seabed or subsoil outside the territorial sea, provided the country has exclusive rights to exploit those resources;
Waste and scrap (secondary raw materials) resulting from manufacturing or consumption in the country;
Used items collected in the country that can no longer perform their original function and are fit only for disposal or recycling into raw materials;
High-tech products obtained in outer space on spacecraft registered in (or leased by) the country;
Electric, thermal, and other types of energy produced in the country;
Goods produced in the country exclusively from the products listed above.

If non-originating materials are used in manufacturing, the product is considered sufficiently processed if:

The processing results in a change in the HS code at the level of any of the first four digits;
The value of non-originating materials does not exceed 50% of the "ex-works" price of the product.

The origin of goods must be confirmed whenever the application of tariff regulation, prohibitions, restrictions, or internal market protection measures depends on it, except for:[30]

Goods placed under the customs transit procedure;
Goods moved for personal use;
Other cases provided for by the rules for determining origin.

Judicial Practice on Customs Benefits and Preferences

Judicial practice in this area typically involves challenging customs authorities' decisions to deny benefits or preferences.

One of the most common types of cases involves invalidating customs decisions to deny tariff preferences. For example, in Case No. A40-103539/2023, the customs authority refused to grant benefits because it believed documents must be submitted only at the time of filing the declaration before release. The appellate court evaluated this. Customs legislation allows for the claim of benefits after release by amending the declaration and submitting the supporting document; it does not limit the right to the moment of release. The court rejected the customs authority's position as it contradicted EAEU customs legislation. [31]

Furthermore, based on the position of the Ministry of Finance of Russia, a tariff benefit must be restored if the payer claims it after release by filing a declaration correction and submitting the supporting document within the timeframe for post-release customs control. [32]

Cases also involve the denial of benefits on formal grounds regarding document formatting. For instance, in Case No. A56-128049/2022, the customs office denied preferences because origin certificates were allegedly filled out in violation of the Free Trade Agreement requirements.[33] The court concluded the customs authority had no reasonable doubts about the certificates' authenticity. It ruled that formal formatting defects are not grounds for invalidating certificates or denying preferences. The court invalidated the customs decision and granted the claims. The Baltic Customs' cassation appeal was dismissed. [34]

Due to denials, companies often sue to protect their rights and compel the refund of overpaid customs payments. In Case No. A62-5831/2022, the customs office decided there were no grounds to restore preferences, claiming the certificate was issued in violation of requirements. The Arbitration Court established that there were no grounds to recognize the origin as unconfirmed and that the certificate met all requirements. It correctly rejected the customs office's argument that the goods could not be identified, as the names in the certificate and the contract specification matched. The Smolensk Customs' cassation appeal was dismissed. [35]

Various benefits and preferences apply depending on the type of goods moved across the border, affecting market prices. Practice shows that customs authorities can make incorrect decisions regarding these benefits. Therefore, when conducting foreign trade, it is crucial to monitor both legislative changes and the evolving judicial practice regarding customs duty benefits and tariff preferences.

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References

[1] Decree of the President of Russia No. 1363 dated September 18, 1996, On Strengthening Budgetary Discipline regarding Customs Payments.

[2] Ministry of Finance of Russia Letter No. 27-03-09/48703 dated May 25, 2022, On Establishing Tariff Benefits in the Form of Exemption from Import Customs Duties and Recycling Fees.

[3] Clause 1 of Article 43 of the EAEU Treaty.

[4] Clause 1 of Article 49 of the EAEU TC.

[5] Customs Union Commission Decision No. 728 dated July 15, 2011.

[6] Customs Union Commission Decision No. 727 dated June 22, 2011.

[7] Federal Law No. 95-FZ dated May 4, 1999.

[8] Clause 3 of Article 49 of the EAEU TC.

[9] Clause 4 of Article 54 of the EAEU TC.

[10] Clause 2 of Article 149 of the Tax Code of the Russian Federation.

[11] Government of the Russian Federation Decree No. 1042 dated September 30, 2015.

[12] Article 47 of the Law on Customs Regulation.

[13] Government of the Russian Federation Decree No. 1694 dated December 16, 2019, On Approving the Rules for Determining the Customs Value of Goods Exported from the Russian Federation.

[14] Article 25 of the EAEU Treaty.

[15] Eurasian Economic Commission Council Decision No. 8 dated January 13, 2017, On the List of Goods Originating from Developing or Least Developed Countries for which Tariff Preferences are Granted.

[16] Article 36 of the EAEU Treaty.

[17] Eurasian Economic Commission Council Decision No. 80 dated September 14, 2021.

[18] Eurasian Economic Commission Board Decision No. 289 dated December 10, 2013.

[19] Clause 2 of Article 36 of the Customs Tariff Law.

[20] Clause 6 of the Advisory Opinion of the Court of the Eurasian Economic Union No. CE-2-1/1-16-BK dated November 1, 2016.

[21] Summary of legal positions and practice of the Court of the Eurasian Economic Union, approved by the Supreme Court of the Russian Federation.

[22] Advisory Opinion of the Court of the Eurasian Economic Union No. CE-2-1/1-16-BK dated November 1, 2016.

[23] Clause 2 of Appendix No. 6 to the EAEU Treaty.

[24] Resolution of the Arbitration Court of the North Caucasian District No. F08-13729/2023 dated February 12, 2024, in Case No. A32-62834/2022.

[25] General Agreement on Tariffs and Trade 1994 (GATT 1994). The Agreement is an integral part of the Marrakesh Agreement Establishing the World Trade Organization. The Agreement entered into force for the Russian Federation on August 22, 2012.

[26] Article 35 of the EAEU Treaty.

[27] Clause 1 of Article 102 of the EAEU Treaty.

[28] Article 35 of the EAEU Treaty.

[29] Concluded in Yalta on November 20, 2009.

[30] Article 29 of the EAEU TC.

[31] Resolution of the Arbitration Court of the Moscow District No. F05-11591/2024 dated June 26, 2024, in Case No. A40-103539/2023.

[32] Ministry of Finance of Russia Letter No. 27-03-09/37612 dated April 24, 2023.

[33] Concluded on May 29, 2015, between the EAEU and the Socialist Republic of Vietnam.

[34] Resolution of the Arbitration Court of the North-Western District No. F07-18449/2023 dated December 14, 2023, in Case No. A56-128049/2022.

[35] Resolution of the Arbitration Court of the Central District No. F10-2677/2023 dated July 6, 2023, in Case No. A62-5831/2022.