Russia - Temporary EntryRussia – Temporary Entry
Temporary entry of goods is allowed with full or partial relief from Customs duties and import VAT for a period of up to two years. Russian Customs issues authorization for temporary entry of goods based on a written application submitted by an importer.
Temporarily imported goods must remain unchanged, except for normal wear and tear or natural loss, and must not be sold or otherwise transferred to any third party. They can only be used by importers who have obtained Customs’ permission for temporary importation. Nevertheless, transferring temporarily imported goods to another company is possible if the authorization of the Customs authorities has been obtained.
Customs authorities may also require the importer of record to provide security for import Customs payments (i.e. bank guarantee or cash deposit) before granting the temporary import customs regime.
Full conditional relief from Customs duties is allowed when it does not affect the Russian economy, such as the temporary import of:
• Containers, pallets, and other types of containers and packages for repeated use;
• Goods for the purposes of the development of international relations in the scientific, cultural, sports, cinematography and tourism fields;
• Products for international assistance;
• Commercial samples not for sale, to be displayed or used at trade shows and exhibitions.
When partial exemption from import Customs payments is granted, the temporary import regime requires a monthly payment of 3% of the regular import duty for each month the goods stay in Russia, if the goods’ value exceeds ₱20,000 ($317 at an exchange rate of 63 rubles per dollar). The generally permitted term for temporary imports is still limited to two years.
Fixed assets goods (capital equipment) for manufacturing purposes may be admitted and subject to a 3% monthly Customs payment for a temporary import period of 34 months if the Russian user has to obtain property rights (e.g. for leasing). Although Russian Customs accepts the use of some temporary import regime (TIR) carnets, the issuance tends to be made under limited circumstances. Entry into Russia through Moscow or St. Petersburg is preferred.
For further information, please refer to the Russian Federal Customs Service website or chapter 33 and 37 of the Russian Customs Code.