Russia is running until 30 June 2027 an experiment on deferring import VAT, the FCS Russia publication explains under Presidential Decree No. 263 of 20 April 2026.
Deferral may last up to three months from the date goods are released, with no interest charged.
Eligible legal entities are listed authorised economic operators and/or systemically important organisations that, when applying, take part in the customs monitoring pilot, use the general tax regime, have no outstanding customs duties or fines within customs competence, no open criminal cases against founders or executives for customs offences with uncompensated damage, no bankruptcy proceedings, and general security for VAT (cash deposit or bank guarantee valid for at least three months).
Subsequent sale of goods imported under deferral must be to individuals who are not sole proprietors or to organisations on the general tax regime.
Applications for deferral may be filed until 15 June 2027 inclusive.
