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The document ceased to be valid since March 5, 2016 according to the Order of the Federal Customs Service of the Russian Federation of December 24, 2015 No. 2646

It is registered

in Ministry of Justice

Russian Federation

On December 17, 2001, No. 3082

ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of November 6, 2001 No. 1031-r

About release from VAT liability

(as amended on on February 25, 2009)

According to the subitem 2 of Item 1 of Article 150 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340, Art. 3341; 2001, N 1 (part II), Art. 18; 2001, N 23, Art. 2289; 2001, N 33 (part I), the Art. 3413, the Art. 3421, the Art. 3429), the Order of the Government of the Russian Federation of 21.12.2000 N 998 "About approval of the list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added" (The Russian Federation Code 2001, N 1 (part II), the Art. 129), by the Order of the Government of the Russian Federation of 10.05.2001 N 357 "About entering of amendments into the list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added" (The Russian Federation Code, 2001, N 20, the Art. 2020) I oblige:

1. Chiefs of customs:

a) not levy the value added tax in case of customs clearance imported on customs area of the Russian Federation:

- the technical means used only for prevention of disability or rehabilitation of disabled people which list is given in appendix 1 to this order;

- the technical means used only for prevention of disability or rehabilitation of disabled people which list is given in appendix 2 to this order;

- raw materials and components for production of the technical means used only for prevention of disability or rehabilitation of disabled people in the presence of the relevant decision of the State Customs Committee of Russia sent to the customs authority making customs clearance, the Ministry of Labour accepted based on confirmation and social development of the Russian Federation of their purpose;

b) provide within year from the date of completion of customs clearance of goods which list is given in appendix 2 to this order, customs control over their use for the purpose of, in connection with which the privilege on the tax discharge for value added was provided, or to require payment of conditionally added tax amounts on value added and accomplishment of other requirements established by the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees in case of use of such goods in other purposes;

c) require payment of conditionally added tax amounts on value added and accomplishment of other requirements established by the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees in case of use of goods in other purposes, than in connection with what the privilege was provided.

2. Control of execution of this order to perform the vice-chairman of the State Customs Committee of Russia A. A. Kaulbars.

 

The chairman of Committee - the colonel general of Customs Service

M. V. Vanin

Appendix 1

to the Order of the State Customs Committee of Russia of November 6, 2001 No. 1031-r

The list of the technical means used only for profilaktka of disability and whether rehabilitation of disabled people whose import to customs area of the Russian Federation is exempted from taxation on value added by the customs authority making their customs clearance <*>

+----------------------------------------------------------------+
¦ N ¦   Код ТН ВЭД    ¦           Наименование товара            ¦
¦п/п¦     России      ¦                                          ¦
+---+-----------------+------------------------------------------¦
¦ 1 ¦        2        ¦                     3                    ¦
+---+-----------------+------------------------------------------¦
¦   ¦                 ¦      Технические средства, включая       ¦
¦   ¦                 ¦      автомототранспорт и материалы       ¦
¦   ¦                 ¦                                          ¦
¦ 1.¦из 6602 00 000 0 ¦Трости, костыли,  опоры   (в   том   числе¦
¦   ¦из 7326          ¦ходунки, манежи, палки - опоры) <*>       ¦
¦   ¦из 9021 10 100 0 ¦                                          ¦
¦   ¦из 9403          ¦                                          ¦
+---+-----------------+------------------------------------------¦
¦ 2.¦из 8713 10 000 0 ¦Кресла - коляски  и  тележки для инвалидов¦
¦   ¦из 8713 90 000 0 ¦(в   том   числе   с   ручным    приводом,¦
¦   ¦                 ¦электроприводом,             велоприводом,¦
¦   ¦                 ¦микропроцессорным управлением)            ¦
+---+-----------------+------------------------------------------¦
¦ 3.¦из 8716 80 000 0 ¦Кресла - коляски и тележки  для  инвалидов¦
¦   ¦из 9402 90 000 0 ¦(в    том   числе   с   ручным   приводом,¦
¦   ¦                 ¦электроприводом,             велоприводом,¦
¦   ¦                 ¦микропроцессорным управлением) <*>        ¦
+---+-----------------+------------------------------------------¦
¦ 4.¦из 9021 40 000 0 ¦Слуховые аппараты, включая имплантируемые ¦
+---+-----------------+------------------------------------------¦
¦ 5.¦из 4901 99 000 0 ¦Книги со   специальным   шрифтом,  машинки¦
¦   ¦из 4911 99 000 0 ¦пишущие для печати по Брайлю <*>          ¦
¦   ¦из 8469 00       ¦                                          ¦
+---+-----------------+------------------------------------------¦
¦ 6.¦из 7326          ¦Специальные средства  для самообслуживания¦
¦   ¦из 7616          ¦и ухода за инвалидами (в том числе подушки¦
¦   ¦из 9021          ¦и         матрацы        профилактические,¦
¦   ¦из 9401          ¦противопролежневые    и    ортопедические,¦
¦   ¦из 9402          ¦кровати медицинские      с      подъемными¦
¦   ¦из 9403          ¦приспособлениями,  фиксаторами,  стулья  и¦
¦   ¦из 9404          ¦кресла  функциональные,  на колесиках,  со¦
¦   ¦                 ¦съемными элементами, поручни, оборудование¦
¦   ¦                 ¦для  подъема  и  перемещения,  специальные¦
¦   ¦                 ¦приспособления для пользования  средствами¦
¦   ¦                 ¦личной гигиен

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