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Custom Code

Engine Volume

Cubic Sm

Before Now

From 12.01 2009

8703 21 109 0

0

1000

25 % from car   price but no less than 1 Euro/ cubic sm.　

30 %, but no less than 1.2 Euro/cubic sm

8703 22 109 9

1001

1500

25 % from car   price but no

less than 1.2 Euro/ cubic sm.

30 %, but no less than 1.45 Euro/ cubic sm

8703 23 191 0

1501

1800

25 % from car   price but no

less than 1 .25 Euro/ cubic sm.

30 %, but no less than 1.5 Euro/ cubic sm

8703 23 192 1

1801

2300

25 % from car   price but no

less than 1.8 Euro/ cubic sm.

30 %, but no less than 2.15 Euro/ cubic sm

8703 23 192 2

2301

3000

25 % from car   price but no

less than 1.8 Euro/ cubic sm.

30 %, but no less than 2.15 Euro/ cubic sm

8703 24 109 0

3001

∞

25 % from car   price but no

less than 2.35 Euro/ cubic sm.

30 %, but no less than 2.8 Euro/ cubic sm

Old HS Code

New HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 21 909 9

8703 21 909 8

0

1000

25%, but no less than
 0.45 Euro/cubic sm

35 %, but no less than
 1.2 Euro/ cubic sm　

8703 22 909 9

8703 22 909 8

1001

1500

25%, but no less than
 0.5 Euro/cubic sm

35 %, but no less than 1.45 Euro/ cubic sm

8703 23 901 9

8703 22 909 8

1501

1800

25%, but no less than
 0.45 Euro/cubic sm

35 %, but no less than
1.5 Euro/ cubic sm

8703 23 902 3

8703 23 902 4

1801

2300

25%, but no less than
 0.55 Euro/cubic sm

35 %, but no less than
2.15 Euro/ cubic sm

8703 23 902 8

8703 23 902 6

2301

3000

25%, but no less than
0.55 Euro/cubic sm

35 %, but no less than
2.15 Euro/ cubic sm　

8703 24 909 9

8703 24 909 8

3001

∞

25%, but no less than
 1 Euro/ cubic sm

35 %, but no less than
2.8 Euro/ cubic sm　

Old HS Code

New HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 21 909 9

8703 21 909 2

0

1000

25 %, but no less than
0.45 Euro/cubic sm

2.5 Euro/cubic sm

8703 22 909 9

8703 22 909 2

1001

1500

25 %, but no less than
0.5 Euro/cubic sm

2.7 Euro/cubic sm

8703 23 901 9

8703 23 901 2

1501

1800

25 %, but no less than
0.45 Euro/cubic sm

2.9 Euro/cubic sm

8703 23 902 3

8703 23 902 1

1801

2300

25 %, but no less than
0.55 Euro/cubic sm

4 Euro/cubic sm

8703 23 902 8

8703 23 902 5

2301

3000

25 %, but no less than
0.55 Euro/cubic sm

4 Euro/cubic sm

8703 24 909 9

8703 24 909 2

3001

∞

25 %, but no less than
 1 Euro/cubic sm

5.8 Euro/cubic sm

Old HS Code

New HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 21 909 1

8703 21 909 2

0

1000

1.4 Euro/cubic sm

2.5 Euro/cubic sm

8703 22 909 1

8703 22 909 2

1001

1500

1.5 Euro/cubic sm

2.7 Euro/cubic sm

8703 23 901 1

8703 23 901 2

1501

1800

1.6 Euro/cubic sm

2.9 Euro/cubic sm

8703 23 902 2

8703 23 902 1

1801

2300

2.2 Euro/cubic sm

4 Euro/cubic sm

8703 23 902 7

8703 23 902 5

2301

3000

2.2 Euro/cubic sm

4 Euro/cubic sm

8703 24 909 1

8703 24 909 2

3001

∞

3.2 Euro/cubic sm

5.8 Euro/cubic sm

Custom Code

Engine Volume

Cubic Sm

Before Now

From 12.01 2009

8703 31 1090

0

1500

25 % from car price but no

less than 1.2 Euro/ cubic sm.

30 %, but no less than
1.45 Euro/ cubic sm

8703 32 199 0

1501

2500

25 % from car price but no

less than 1.8 Euro/ cubic sm.

30 %, but no less than
2.15 Euro/cubic sm

8703 32 199 0

2501

∞

25 % from car price but no

less than 2.35 Euro/ cubic sm.

30 %, but no less than
2.8 Euro/ cubic sm

Old HS Code

New HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 31 909 9

8703 31 909 8

0

1500

25 % from car price

but no less than 0.4

Euro/ cubic sm.

35 %, but no less

than 1.45 Euro/

cubic sm

8703 32 909 9

8703 32 909 8

1501

2500

25 % from car price

but no less than 0.55

Euro/ cubic sm.

35 %, but no less

than 2.15 Euro/

cubic sm

8703 33 909 9

8703 33 909 8

2501

∞

25 % from car price

but no less than 1 Euro/

cubic sm.

35 %, but no less

than 2.8 Euro/cubic sm 

Old HS Code

New
HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 31 909 9

8703 31 909 2

0

1500

25 % from car price

but no less than 0.4

Euro/ cubic sm.

2.7 Euro/cubic sm

8703 32 909 9

8703 32 909 2

1501

2500

25 % from car price

but no less than 0.55

Euro/ cubic sm.

4.0 Euro/cubic sm

8703 33 909 9

8703 33 909 2

2501

∞

25 % from car price

but no less than 1

Euro/ cubic sm.

5.8 Euro/cubic sm

Old HS Code

New
HS Code

Engine Volume

Cubic Sm

Before

From 12.01.2009

8703 31 909 1

8703 31 909 2

0

1500

1.5 Euro/cubic sm

2.7 Euro/cubic sm

8703 32 909 1

8703 32 909 2

1501

2500

2.2 Euro/cubic sm

4.0 Euro/cubic sm

8703 33 909 1

8703 33 909 2

2501

∞

3.2 Euro/cubic sm

5.8 Euro/cubic sm

Car Price

Before

From 12.01.2009

Less than 325,000
 rubles

48 % from car price but no

less than 2.5 Euro/ cubic sm.

54 % from car price but no less than 2.5 Euro/ cubic sm.

325,000~ 650,000
 rubles

48 % from car price but no

less than 3.5 Euro/ cubic sm.

54 % from car price but no less than 3.5 Euro/ cubic sm.

650,000~1,625,000
 rubles

48 % from car price but no

less than 5.5 Euro/ cubic sm.

54 % from car price but no less than 5.5 Euro/ cubic sm.

1,625,000~3,250,000
 rubles

48 % from car price but no

less than 7.5 Euro/ cubic sm.

54 % from car price but no less than 7.5 Euro/ cubic sm.

3,250,000~6,500,000

rubles

48 % from car price but no

less than 15 Euro/ cubic sm.

54 % from car price but no less than 15 Euro/ cubic sm.

More than 6,500,000 rubles

48 % from car price but no

less than 20 Euro/ cubic sm.

54 % from car price but no less than 20 Euro/ cubic sm.

Engine Volume Cubic Sm

Before

From 12.01.2009

0

1000

0.85 Euro/cubic sm

1.5 Euro/cubic sm

1001

1500

1 Euro/cubic sm

1.7 Euro/cubic sm

1501

1800

1.5 Euro/cubic sm

2.5 Euro/cubic sm

1801

2300

1.75 Euro/cubic sm

2.7 Euro/cubic sm

2301

3000

2 Euro/cubic sm

3 Euro/cubic sm

3001

∞

2.25 Euro/cubic sm

3.6 Euro/cubic sm

Engine Volume Cubic Sm

Before

From 12.01.2009

0

1000

0.85 Euro/cubic sm

3 Euro/cubic sm

1001

1500

1 Euro/cubic sm

3.2 Euro/cubic sm

1501

1800

1.5 Euro/cubic sm

3.5 Euro/cubic sm

1801

2300

1.75 Euro/cubic sm

4.8 Euro/cubic sm

2301

3000

2 Euro/cubic sm

5 Euro/cubic sm

3001

∞

2.25 Euro/cubic sm

5.7 Euro/cubic sm

Engine Volume Cubic Sm

Before

From 12.01.2009

0

1000

2 Euro/cubic sm

3 Euro/cubic sm

1001

1500

2 Euro/cubic sm

3.2 Euro/cubic sm

1501

1800

2 Euro/cubic sm

3.5 Euro/cubic sm

1801

2300

2 Euro/cubic sm

4.8 Euro/cubic sm

2301

3000

3 Euro/cubic sm

5 Euro/cubic sm

3001

∞

3 Euro/cubic sm

5.7 Euro/cubic sm

Value Added Tax (VAT)

VAT takeout in case of prepayment or advanced payments

In case if the buyer is obtaining a pre-payment for services or goods VAT is a subject of reimbursement when evidenced by the following documents: invoice, bank transmission receipt and a contract mentioning the advanced payment systems as the basic business principle between buyer and seller.

P 9 Article 172

TC RF

P12 Article17

1TCRF

Advanced payment

invoices

Invoice is supposed to be issued by seller not later than 5 calendar days before advanced payment to be made by buyer.

Article 168 TC RF

Invoice must contain the following information :

1. Number and date ;

2. Name,address and Individual tax payer number of the seller and buyer ;

3. Number of the contract ;

4. Name of goods or services supplied to the buyer.

5. Sum of the advanced payment for goods and services.

6. Taxrate;

7. Sum of tax rate implied for the buyer to pay for the designated goods or services.

P 5.1 Article 169

TC RF

Advanced

payments VAT

restoration

Restoration of the VAT is possible in case if the goods or services were provided in common manner instead of advanced payment. Also VAT is a subject of restoration in case of cancellation of the contract for all the obligations which were violated.

Subparagraph
3 P

3 Article 170 TC

RF

VAT in construction

industry

Taxpayers have a right to deduct VAT for the engineering services in construction services cost

made for own use.

P 5 Article 172

TC RF

VAT-free

operations

Following services and operations are VAT-free:

Subparagraph 25P 2 Article 149 TC RF

Ferrous and non-ferrous metals waste sales.

For services and goods produced by correctional institutes and other organizations and enterprises working for criminal investigations department and correctional authorities.

Sub paragraph 2P 3Article 149TCRF

Import of high-tech equipment and machinery to Russia

Import of high-tech equipment and its spare parts on the territory of Russia is VAT-free, in case if equipment and machinery is listed in the register of high-tech equipment approved by Russian Federation Government.

Subparagraph 7P

 1 Article 150 TC RF

VAT taxpaying

obligations

The obligations of VAT taxpayer are implied for buyers of the governmental properties which do not belong to Governmental treasury of regional treasuries properties.

P 3 Article 161

 TC RF

VAT is also to be paid in case if the property is sold by the decision of Court (also if conducting the sale for the bankruptcy procedure of the organization, company or enterprise).

P 4 Article 161

 TC RF

Export of goods   

(commodities)

Time for reporting on copies and original of documents for the VAT export rate 0% is exceeded for 270 days (if the procedures are conducted since 01 July 2008 until 31 December 2009).

Article 3 Federal

 law 26.11.2008

 № 224-FL

Note:*Starting27November2008

EXCISES

Excise tariffs

There will be stable growth of excise tariffs for alcohol, tobacco and automobiles in 2009, 2010 and in 2011.

Article 193 TC RF

Excise tariffs systems will be setup for diesel fuel and gasoline decreasing correspondingly to the growing quality of the fuel.

ENTERPRISES TAXES

Tax rate

Revenue tax rate of the companies and enterprises to be decreased from 24 to 20%. Also the rate of revenue tax input to federal budget was decreased from 6.5 to 2.5%.

P 1 Article 284

TC RF