On Customs Tariff

Original Language Title: О таможенном тарифе

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102023620

W a c o n Russian Federation on customs tariff (as amended by the federal laws of 07.08.95 N 128-FZ;
from 25.11.95 N 185-FZ; from 27.12.95 N 211-FZ;
dated 05.02.97 N 25-FZ; from 10.02.99 N 32-FL;
from 04.05.99 N 95-FZ; from 27.05.2000 N 74-ФЗ;
from 27.12.2000 N 150-FZ; from 08.08.2001 N 126-FZ;
from 29.12.2001 N 190-FZ; out of 194 N-FL;
from 5/29/2002 N 57-FZ; from 25.07.2002 N 116-FZ;
from 24.12.2002 N 176-F3; from 06.06.2003 N 65-FZ;
from 07.07.2003 N 124-FZ; from 08.12.2003. N 159-FZ;
from 23.12.2003 N 186-FL; 07.05.2004 N 33-FZ;
from 06/29/2004 N 58-FZ; from 22/08/2004, no. 122-FZ;
on 21.07.2005 N 112-FZ; from 08.11.2005 N 144-FZ;
dated 20.12.2005 N 168-FZ; from 27.07.2006 N 145-FZ;
from 10/11/2006 N 191-FZ; from 01.12.2007 N 310-FZ;
from 03.12.2007 N 321-FZ; from 03.12.2008 N 234-FZ;
from 03.12.2008 N 250-FZ; from 30.12.2008 N 314-FZ;
from 28.06.2009 N 125-FZ; 08.12.2010 N 335-FZ;
from 01.11.2011 N 338-FZ; from 06.12.2011 N 409-FZ;
from Dec 03, N 239-FZ; from arrival N 213-FZ;
from 30.09.2013 N 263-FZ; from 30.09.2013 N 268-FZ;
from 02.11.2013 N 306-FZ; from 04.03.2014 N 22-FZ;
from 24.11.2014 N 366-FZ; from 28.11.2015 N 324-FZ), section i. General provisions article 1. The purpose of this Law this law determines the procedure for the application of the rates of export customs duties, the rates of export customs duties and the list of goods in respect of which they apply exemptions from payment of export customs duties, especially the application of rates of import customs duties depending on the country of origin of the goods and the conditions for their importation, as well as the particularities of granting tariff preferences and tariff quotas. (Article in the Editorial Office of the Federal law dated 06 N 409-FZ), Article 2. (Repealed-the Federal law dated 06 N 409-FZ), Article 3. Tariffs and tariff-setting procedure 1. Customs duty rates are common and are not subject to change depending on the persons carrying out import and export to the Russian Federation from the Russian Federation goods, types of transactions and other factors, except as otherwise provided in this law. (As amended by the Federal law dated 06 N 409-FZ)
2. In respect of goods originating in the countries, trade and political relations which include most-favoured-nation treatment shall apply rates of import customs duties of the common customs tariff of the Customs Union within the Eurasian Economic Community (hereinafter referred to as the Customs Union).
In respect of products originating from countries that trade and political relations which do not provide most-favoured-nation treatment shall apply rates of import customs duties of the common customs tariff of the Customs Union, enlarged twice, except in cases of granting tariff preferences on the basis of provisions of international treaties by Member States of the Customs Union, international treaties of the Russian Federation.
In relation to the goods, the country of origin which is not installed, apply rates of import customs duties of the common customs tariff of the Customs Union, except for the cases provided for by international agreements of the Member States of the Customs Union, international treaties of the Russian Federation.
(Paragraph as amended by federal law from 06.12.2011 N 409-FZ)
3. rates of export customs duties and the list of goods in respect of which they are applied, shall be established by the Government of the Russian Federation, unless otherwise stipulated by this article.
In respect of crude oil and certain categories of goods originating from oil rates of export customs duties are established in the manner prescribed by article 3-1 of the present law. Certain categories of goods defined by the Government of the Russian Federation, with the exception of the products referred to in article 3-1 of this Act, the rates of export customs duties shall be established by the Government of the Russian Federation in accordance with the procedure and formulas that are established by the Government of the Russian Federation.
(Paragraph as amended by federal law from 03.12.2012 N 239-FZ)
4. (new paragraph 4 is supplemented by federal law from August, 2011. N 126-FZ; expired-the Federal law dated 03.12.2012 N 239-FZ) 5. (Repealed-Federal Act of 06.06.2003 N 65-FZ) Article 3-1. The procedure for establishing the rates of export duties on crude oil and certain categories of goods originating from the oil 1. This article defines the procedure for establishing the rates of export duties on crude oil and certain categories of goods originating from the oil, the list of which is determined by the Government of the Russian Federation.
2. the rates of export duties on crude oil and certain categories of goods originating from oil, shall be established by the Government of the Russian Federation in the following order.
The Government of the Russian Federation establishes the formula for calculating rates of export customs duties (including special formula fixed in accordance with paragraph 5 of this article), which should take into account the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) for the last period of the monitoring undertaken in accordance with paragraph 3 of this article.

Authorized by the Government of the Russian Federation Federal Executive authority calculates the rates of export duties on crude oil and certain categories of goods originating from oil, according to formulas set by the Government of the Russian Federation. Rates of export duties on crude oil and certain categories of goods originating from oil calculated for a period of one calendar month and applied with 1-15th of the calendar month following the month of the end of the monitoring period.
Rates of export duties on crude oil and certain categories of goods originating from oil calculated at the regular calendar month, shall be made available through official sources of information not later than four days before the date of application of these rates as prescribed by the Government of the Russian Federation, and shall apply from the 1-15th of the calendar month following the month of the end of the monitoring period.
In calculating the rates of export duties on crude oil and certain types of products formulated from petroleum, rounded up to the first decimal place.
3. Authorized by the Government of the Russian Federation Federal Executive Authority monitors the prices of crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) and certain types of goods originating from the oil, in the manner prescribed by the Government of the Russian Federation.
Period for monitoring crude oil prices make "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) for the purpose of determining the average price for a specified period is the period from the 15th day of each calendar month on the 14-th of the next calendar month since October 15, 2008 year. The average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam), defined according to the results of the monitoring, on a monthly basis not later than five days before the 1-15th of the calendar month following the month of the end of the monitoring period is made available through official sources of information as prescribed by the Government of the Russian Federation.
4. the rates of export duties on crude oil, calculated according to the formulas set by the Government of the Russian Federation, excluding rates calculated in accordance with paragraph 5 of this article, shall not exceed the rate of the fee calculated as follows: 1) when current monitoring period the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) to United States dollar 109.5 per 1 ton (inclusive) in the amount of 0 per cent;
2) when exceeding prevailing during the monitoring period the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) United States dollar 109.5 per level 1 ton, but no more than $146 United States for 1 ton (inclusive) in the amount not exceeding 35 per cent of the difference between the current monitoring period specified average price of oil in dollars for 1 ton of United States and United States dollar 109.5;
3) when exceeding prevailing during the monitoring period the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) level 146 dollars for United States 1 ton, but no more than United States dollar 182.5 per 1 ton (inclusive) in the amount not exceeding the amount of United States dollars 12.78 per 1 ton and 45 per cent of the difference between the current monitoring period specified average price of oil in dollars for 1 ton of United States and 146 United States dollars;
4) when exceeding prevailing during the monitoring period the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) United States dollar 182.5 level for 1 ton-in an amount not exceeding the amount of the United States dollar for 29.2 1 ton and 42 per cent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 30 per cent (for all calendar months for the period January 1, 2017 onwards) the difference between the current monitoring period specified average price of oil in dollars for 1 ton of United States and United States dollar 182.5. (As amended by the Federal law of 28.11.2015 N 324-FZ)
(Paragraph as amended by federal law from 24.11.2014 N 366-FZ)
5. the Government of the Russian Federation shall have the right to establish special formulas for calculating rates of export duties on crude oil with regard to: 1) crude oil with a viscosity in reservoir conditions not less than 10000 millipaskal'-seconds for a period of 10 years from the date of commencement of application of the reduced rate of import duty, but no later than January 1, 2023 years;
2) crude oil with special physico-chemical characteristics extracted from the deposits located on subsurface sites that are fully or partially: within the boundaries of the Republic of Sakha (Yakutia), Irkutsk oblast, Krasnoyarsk Krai, Nenets autonomous district, North of 65 degrees north latitude is wholly or partially within the boundaries of the Yamalo-Nenets Autonomous Okrug;
within the Russian part of the (Russian) Caspian Sea;
within the seabed of internal marine waters of the Russian Federation;
within the bottom of the territorial sea of the Russian Federation;

within the limits of the continental shelf of the Russian Federation;

3) crude oil with special physico-chemical characteristics extracted from the deposits in which the ratio of the initial recoverable oil reserves in the hydrocarbon deposits located within the boundaries of the field and related to productive deposits Tyumen retinue in accordance with the data of the State balance of mineral reserves, approved on 1 January of the year preceding the year of establishing special formulas for calculating rates of export duties for the oil fields to the initial recoverable reserves of oil deposits of hydrocarbon raw material is not less than 0.8. For the purposes of this subparagraph, initial recoverable oil reserves are defined as the amount of recoverable reserves in categories a, b, C1 and C2 and accumulated production since the beginning of development in accordance with the data of the State balance of mineral reserves, approved on 1 January of the year preceding the year of establishing special formulas for calculating rates of export customs duties for this field. (Supplemented by federal law from day of arrival N 213-FZ)
6. rates of export duties on crude oil, calculated according to the formulas set by the Government of the Russian Federation in accordance with paragraph 5 of this article, shall not exceed the rate of the fee calculated as follows: 1) for crude oil referred to in subparagraph 1 of paragraph 5 of this article, in an amount not exceeding 10 per cent United States dollar 29.2 per 1 ton and 57 per cent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive), 55 per cent (for all calendar months for the period January 1, 2016 onwards) the difference between the current monitoring period average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) in United States dollars for 1 ton and 182.5 United States dollar. A negative value ceiling duties received in the calculation under this subparagraph, the limit value specified tax rate is assumed to be zero;
2) for crude oil referred to in subparagraph 2 or 3 paragraph 5 of this article, in an amount not exceeding the rate of the fee calculated according to the following formula: s = (TS-182.5) x k-56.57-TS x 0.14, ECP where-export customs duty rate;
ECP to-incremental coefficient taken equal to 42 percent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive), 36 percent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 30 per cent (for all calendar months for the period January 1, 2017);
TS-the average price for crude oil brand "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) during the monitoring period.
A negative value with the received from the ECP specified formula with value equals zero.
ECP (paragraph as amended by federal law from 24.11.2014 N 366-FZ), 6-1. Rates of export customs duties on certain categories of goods originating from oil calculated under formulas set by the Government of the Russian Federation, must not exceed the following dimensions (in terms of percentage rates of export customs duties on crude oil): 1) for light and middle distillates (with the exception of straight-run gasoline and gasoline commodity), benzene, toluene, XYLENES, lubricating oils-48 per cent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive) , 40 per cent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 30 per cent (for all calendar months for the period January 1, 2017);
2) for straight-run gasoline-85 per cent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive), 71 per cent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 55 per cent (for all calendar months for the period January 1, 2017);
3) commercial petrol-78 per cent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive), 61 per cent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 30 per cent (for all calendar months for the period January 1, 2017);
4) for fuel oil, bitumen, oil waste petroleum products, paraffin, Vaseline-76 per cent (for all calendar months for the period from 1 January to December 31, 2015 years inclusive), 82 per cent (for all calendar months for the period from 1 January to December 31, 2016 years inclusive), 100% (for all calendar months for the period January 1, 2017);
5) oil-Coke 6.5 per cent (for all calendar months for the period January 1, 2015);
6) for trimerov and p. propylene-6.5 per cent (for all calendar months for the period January 1, 2015 onwards).
(Para supplemented by federal law from 24.11.2014 N 366-FZ)

7. For the purposes of the application of special formulas for calculating rates of export customs duties on crude oil, pertaining to subparagraph 1 of paragraph 5 of this article, the Government of the Russian Federation establishes the procedure for confirming the crude oil production with a viscosity in reservoir conditions not less than 10000 millipaskal'-seconds.
For the purposes of the application of special formulas for calculating rates of export customs duties on crude oil, provided for in subparagraph 2 or 3 paragraph 5 of this article, the Government of the Russian Federation establishes the procedure for the preparation of proposals for the application of special formulas for calculating rates of export duties on crude oil and the monitoring of their use, defines the list of deposits and the amount of crude oil produced on each of them that can be removed using special formulas for calculating rates of export customs duties, regulates crude oil production is confirmed in these fields and to monitor the amount of crude oil, which can be applied to special formulas for calculating rates of export duties on crude oil. (As amended by the federal laws of arrival N 213-FZ; from 02.11.2013 N 306-FZ) 8. The decision of the Government of the Russian Federation to establish and/or change the formulas for calculating rates of export duties on crude oil and certain categories of goods originating from oil must be published in one of the official publications of the Russian Federation not later 1-15th of the calendar month preceding the calendar month of the entry into force of the decisions.
(Article supplemented by federal law from 03.12.2012 N 239-FZ), Article 4. Types of duty rates in the Russian Federation the following types of duty rates: ad valorem calculated as a percentage of the customs value of taxable goods;
specific, calculated at the appropriate rate per item of taxable goods;
combined, combining both named types of customs levies.
Article 5. The basic concepts used in this law 1. For the purposes of this Act, the basic concepts are used in the following values: 1) customs duty-mandatory payment in federal budget imposed by the Customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases defined in accordance with the international treaties to which Member States of the Customs Union and (or) the legislation of the Russian Federation; (As amended by the Federal law dated 06 N 409-FZ) 2) (repealed-the Federal law dated 06 N 409-FZ) 3) (repealed-the Federal law dated 06 N 409-FZ) 4) (repealed-the Federal law dated 06 N 409-FZ) 5) (repealed-the Federal law dated 06 N 409-FZ) 6) (repealed-the Federal law dated 06 N 409-FZ) 2. (Repealed-the Federal law dated 06 N 409-FZ)
3. other concepts used in this law, the meanings identified by the customs legislation of the Customs Union, the legislation of the Russian Federation on Customs Affairs, legislation of the Russian Federation on taxes and fees, civil legislation of the Russian Federation, the laws of the Russian Federation on administrative offences and other legislation of the Russian Federation. (As amended by the Federal law dated 06 N 409-FZ)
(Article in the Editorial Office of the Federal law dated 11/8/2005, no. 144-FZ), sect. II. Seasonal and SPECIAL DUTIES Article 6. Seasonal duties for the operational management of exportation of the goods by the Government of the Russian Federation may establish seasonal duties. While the rates of customs duties provided for under customs tariff do not apply. Validity of seasonal duties may not exceed six months per year. Rates of seasonal duties imposed upon exportation of goods referred to in paragraph 4 of article 3 of this law, may not exceed the specified article size. (As amended by the federal laws of 08.08.2001 N 126-FZ; from 06.12.2011 N 409-FZ) Article 7. (Repealed-the Federal law dated 06 N 409-FZ) Article 8. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 9. (Repealed-federal law on 08.11.2005 N 144-FZ), Article 10. (Repealed-federal law on 08.11.2005 N 144-FZ), Article 11. (Repealed-federal law on 08.11.2005 N 144-FZ), SECT. III. The CUSTOMS VALUE of the GOODS (as amended by the Federal law on 08.11.2005 N 144-FZ) Article 12. (Repealed-the Federal law dated 06 N 409-FZ) Article 13. Additional provisions relating to the customs value of imported goods 1. (Repealed-the Federal law dated 06 N 409-FZ)
2. the Government of the Russian Federation establishes: 1) (lost effect-the Federal law dated 06 N 409-FZ) 2) procedure for determining the customs value of imported goods in cases of damage resulting from accident or force majeure, as well as in cases of illegal importation of goods to the Russian Federation. (As amended by the Federal law dated 06 N 409-FZ)
3. (repealed-the Federal law dated 06 N 409-FZ)

(Article in the Editorial Office of the Federal law dated 11/8/2005, no. 144-FZ) Article 14. (Repealed-the Federal law dated 06 N 409-FZ) Article 15. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 16. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 17. (Repealed-federal law on 08.11.2005 N 144-FZ), SECT. IV. (Repealed-the Federal law dated 06 N 409-FZ), Article 18. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 19. (Repealed-the Federal law dated 06 N 409-FZ) Article 19-1. (Repealed-the Federal law dated 06 N 409-FZ), Article 20. (Repealed-the Federal law dated 06 N 409-FZ), Article 21. (Repealed-the Federal law dated 06 N 409-FZ), Article 22. (Repealed-the Federal law dated 06 N 409-FZ), Article 23. (Repealed-the Federal law dated 06 N 409-FZ) Article 24. (Repealed-the Federal law dated 06 N 409-FZ) section v. (lost effect-the Federal law dated 08.11.2005 N 144-FZ), Article 25. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 26. (Repealed-federal law on 08.11.2005 N 144-FZ), Article 27. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 28. (Repealed-federal law on 08.11.2005 N 144-FZ), Article 29. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 30. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 31. (Repealed-federal law on 08.11.2005 N 144-FZ), Article 32. (Repealed-federal law on 08.11.2005 N 144-FZ) Article 33. (Repealed-federal law on 08.11.2005 N 144-FZ), section VI. TARIFF CONCESSIONS Article 34. Tariff concessions 1. Tariff concessions in respect of goods imported into the Russian Federation are granted in accordance with the customs code of the Customs Union, international treaties to which the Member States of the Customs Union.
2. Tariff concessions in respect of goods exported from the Russian Federation, are established in this law and cannot be individual in nature.
3. For the purposes of this Act, the tariff benefit in respect of products originating in the Russian Federation is granted on conditions of reciprocity or unilaterally when implementing trade policy of the Russian Federation allowance in the form of customs duty exemption or reduced rates of customs duties.
4. the procedure of granting tariff concessions established by the present law shall be determined by the Government of the Russian Federation.
(Article in the Editorial Office of the Federal law dated 06 N 409-FZ) Article 35. Provision of tariff concessions 1. Exempt from customs duties: 1) supplies and equipment, fuel, food and other goods exported from the Russian Federation to ensure the activities of Russian and rented (chartered) Russian fishing vessels carrying persons;
2) goods exported from the Russian Federation to address the Government of the Russian Federation in countries that are not Member States of the Customs Union, as humanitarian aid, with a view to eliminating the consequences of accidents and catastrophes, natural disasters, for charitable purposes by States, international organizations, Governments, including for technical assistance (assistance);
3) except for excisable goods, according to the list approved by the Government of the Russian Federation exported from the Russian Federation in the framework of international cooperation of the Russian Federation in the field of exploration and use of outer space, as well as service agreements on the launch of the spacecraft;
4) goods (products) exported from the Russian Federation, the implementation of the agreement on production sharing contracts and production sharing agreements the parties;

5) goods exported from the Russian Federation and received (produced) when developing new marine deposits of hydrocarbons: crude oil (including neftegazokondensatnuju mixture obtained due to technological peculiarities of crude oil transportation and stable gas condensate pipeline transport), gas condensates, natural gas liquefied and gaseous state, broad fraction of light hydrocarbons; (Supplemented by federal law from 30.09.2013 N 268-FZ) 6) the following goods exported from the Russian Federation and received (produced) in the development of marine deposits of hydrocarbon raw materials, while not a new marine deposits of hydrocarbon raw materials, in accordance with article 11-1 of the tax code of the Russian Federation: natural gas condensate, crude oil (including neftegazokondensatnuju mixture obtained due to technological peculiarities of crude oil transportation and stable gas condensate pipeline transport) liquefied natural gas. (Supplemented by federal law from 30.09.2013 N 268-FZ) 1-1. Exemption from export duties in respect of goods referred to in subparagraph 5 of paragraph 1 of this article applies:

1 March 31, 2032) prior to the year (inclusive) in respect of goods received (produced) in developing a new maritime hydrocarbon deposits located completely in the sea of Azov or 50 per cent or more of its area in the Baltic Sea;
2 March 31, 2032) prior to the year (inclusive) in respect of goods received (produced) when developing new marine deposits of hydrocarbon raw materials, located on 50 percent or more of its area in the Black Sea (depth up to 100 meters), the Pechora or the White Sea, the southern part of the sea of Okhotsk (South of 55 degrees north latitude) or Russian (Russian sector) the bottom of the Caspian Sea;
3 March 31, 2042) prior to the year (inclusive) in respect of goods received (produced) when developing new marine deposits of hydrocarbon raw materials, located on 50 percent or more of its area in the Black Sea (depth more than 100 meters), the northern part of the Okhotsk Sea (at 55 degrees north latitude, or just north of this latitude), the southern part Barents Sea (South 72 degrees north latitude);
4) without limitation period in respect of goods received (produced) when developing new marine deposits of hydrocarbon raw materials, located on 50 percent or more of its area in the northern part of the Kara Sea, Barents Sea (at 72 degrees north latitude and North of this latitude), Eastern Arctic (Laptev sea, East Siberian Sea, Chukchi Sea and Bering Sea). (As amended by the Federal law of 24.11.2014 N 366-FZ)
(Para supplemented by federal law from 30.09.2013 N 268-FZ) 1-2. Exemption from customs duties in respect of goods referred to in subparagraph 6 of paragraph 1 of this article shall apply in respect of goods received (produced) in the development of marine deposits of hydrocarbon raw materials, located on 50 percent or more of its area in the southern part of the sea of Okhotsk (South of 55 degrees north latitude) in the period up to January 1, 2021 years provided that the degree of vyrabotannosti stocks every type of hydrocarbon raw materials (except for gas) produced on such a field as of January 1, 2015 years is less than 5 per cent, the license for the right of subsoil use issued not later than January 1, 2009 year and the initial fuel natural gas reserves as of January 1, 2014 year constitute not more than 170 billion cubic meters. (As amended by the Federal law of 28.11.2015 N 324-FZ) degree of vyrabotannosti stocks every type of hydrocarbon raw materials (except for gas) from the deposits of hydrocarbon raw materials, calculated in the manner prescribed by paragraph 2 of article 11-1 of the tax code of the Russian Federation.
(Para supplemented by federal law from 30.09.2013 N 268-FZ) 1-3. Confirmation that the specified in subparagraph 5 of paragraph 1 of this article, goods received (produced) when developing new marine deposits of hydrocarbon raw material, is carried out in accordance with the procedure set out by the Government of the Russian Federation.
Confirmation that the specified in subparagraph 6 of paragraph 1 of this article, the products meet the requirements (criteria) established by paragraph 1-2 of this article shall be made in the manner prescribed by the Russian Government. While the notion of "marine hydrocarbon deposit" and "a new marine field of hydrocarbonic raw materials" are used in this law, the meanings defined by the tax code of the Russian Federation.
(Para supplemented by federal law from 30.09.2013 N 268-FZ)
2. By the decision of the Government of the Russian Federation may be given tariff concessions in the form of customs duty exemption or reduced rates of customs duties in respect of: 1) exported from the Russian Federation goods consisting of complete supplies for the construction of investment cooperation abroad in accordance with international treaties of the Russian Federation;
2) exported from the Russian Federation goods within the export volumes for Federal State needs defined in accordance with the legislation of the Russian Federation on the placement of orders for the supply of goods, works and services for public and municipal needs.
(Article in the Editorial Office of the Federal law dated 06 N 409-FZ) Article 36. Tariff preferences and tariff quotas 1. The Russian Federation shall grant tariff preferences in accordance with the international treaties to which Member States of the Customs Union, international treaties of the Russian Federation.
For the purposes of this article, under tariff preferenciej refers to the exemption from payment of import customs duties on products originating in the countries that form together with the Russian Federation a free trade area or the signatories to the agreement, with a view to the establishment of such a zone, or reducing rates of import customs duties on products originating from developing or least developed countries using a single system of tariff preferences of the Customs Union.

2. For the purposes of this article, in respect of goods imported into the Russian Federation, under the tariff quota is understood to be a measure of control over the import into the Russian Federation of certain agricultural products originating in third countries providing for the application within a specified period of lower rates of import customs duties when importing a certain quantity of goods (in physical or value terms) in comparison with the rate of import customs duties are applied in accordance with the common customs tariff of the Customs Union.
To goods imported in the Russian Federation over assigned amount (quotas), rate of import customs duties shall apply in accordance with the common customs tariff of the Customs Union.
3. Method and procedure for the allocation of tariff quotas on imported goods among the participants of foreign trade activities and, if necessary, the distribution of tariff quotas between third countries shall be determined by the Commission of the Customs Union or by a decision of the Commission of the Customs Union by the Government of the Russian Federation.
In accordance with the procedure determined by the Government of the Russian Federation, the volumes of tariff quotas shall be allocated among participants of foreign trade activities according to the results of competitions or proportionally to the volume of the goods originating from a foreign country and imported into the territory of the Russian Federation for a period to be determined by the Government of the Russian Federation. (As amended by the Federal law of 04.03.2014 N 22-FZ)
4. For the purposes of this article, in respect of goods exported from the Russian Federation, under the tariff quota refers to a measure to regulate the export of products originating in the Russian Federation from the Russian Federation, which provides for the use within a certain period of lower rates of import customs duties on export of a specific quantity of goods (in physical or value terms) in comparison with the rate of export customs duties, established by the Government of the Russian Federation.
For goods exported from the Russian Federation in excess of a prescribed quantity (quota), export customs duty rate applied, established by the Government of the Russian Federation.
5. Tariff quotas on export of goods shall be established by the Government of the Russian Federation.
The method and procedure for the allocation of tariff quotas in respect of exported goods between participants of foreign trade activities and, if necessary, the distribution of tariff quotas between third countries shall be determined by the Government of the Russian Federation.
(Article in the Editorial Office of the Federal law dated 06 N 409-FZ) Article 37. (Repealed-the Federal law dated 06 N 409-FZ), section VII. Final clauses article 38. International agreements if an international agreement to which the Russian Federation stipulates other rules than those contained in this Act, the rules of the international agreement.
The President of the Russian Federation, b. YELTSIN Moscow, House of Soviets of Russia May 21, 1993 5003, N-I