Russia - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.

Last published date: 2020-11-14

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.

Goods for which the temporary import using ATA Carnet system can be applied:

· Professional cinematographic equipment and equipment for the press, radio and television, including accessories.

· Equipment for assembling, testing, starting, controlling, inspecting, maintaining or repairing equipment or vehicles, etc.

· Equipment required for business purposes (e.g., personal computers, audio / video devices).

· Medical devices and instruments.

· Equipment required for travel for the purpose of photographing (cameras of any type, cassettes, exposure meters, lenses, tripods, batteries, drive belts, battery chargers, monitors, lighting equipment, etc.).

· Products intended for display or use at exhibitions, fairs, congresses or other similar events.

· Containers and other reusable containers.

Temporary import, using ATA Carnet system cannot be issued for the following goods: consumer goods; disposable products; and goods intended for commercial use.

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 ($285 at an exchange rate of ₱70 per dollar). If the goods are on the territory of Russia for more than the validity period of the temporary import (but not more than one year), one must contact the organization that issued the ATA Carnet with a request for a new Carnet. The new ATA Carnet is submitted to the customs authority of the Russian Federation, which carried out customs clearance of temporary import.

For further information, please refer to the Russian Federal Customs Service website or chapter 33 and 37 of the Russian Customs Code.