The problem that the amendments are trying to solve is typical: the preferential rate rule lists the categories of "children's goods", but it is not always clear enough which documents to confirm that a particular batch/model really refers to children's goods for the application of 10%. This creates disputes with regulatory authorities and the risk of additional charges.
The draft proposes to establish a clear "evidentiary minimum": the right to 10% VAT is confirmed by information about a certificate of conformity (issued by the certification body) or a declaration of conformity (registered in the national system), as well as similar documents issued in the EAEU countries (according to the logic of mutual recognition).
The context is also important: since January 1, 2026, the base VAT rate in the Russian Federation has increased to 22%, and the preferential 10% has been retained for socially significant goods. Against this background, any "non—obvious" benefit situations become more expensive for businesses - a mistake quickly turns into money.
Why is this important for foreign economic activity and imports
For importers of children's goods, the innovation is not about "extra paper for the sake of paper," but about the manageability of the tax regime.
- Reducing gray areas
If the criteria for confirming benefits are formalized, there will be fewer situations when the same product category is imported by different market participants at different rates due to different interpretations. This is a plus for bona fide companies: it will become more difficult to compete "with those who register as children's without evidence." - Shifting responsibility into pre-control
The risk will shift to the pre-import stage: check in advance whether there are necessary documents and a "link" to a specific product (model, age designation, TR, encoding). If there is no document, the 10% rate may become unavailable until the moment of registration of compliance, and this affects the price, margin and contracts. - Possible delays at the start of the application
Any tightening of requirements in the first months leads to a queue of questions: which certificates are suitable, how to confirm the equivalence of EAEU documents, how to work with combined goods (for example, "children's", but with functionality similar to adult). This means that importers should reserve time for compliance and coordination with the broker.
What should importers do now?
- Conduct an audit of the product range: which SKUs you have pass at 10%, and which are "on the verge" (by purpose/ age / completeness).
- To verify the evidence base: valid certificates / declarations, the correctness of the applicant, applicable technical regulations, the ability to provide information quickly and in the right form.
- Double-check contracts with suppliers: who is responsible for providing documents and what happens if the document is not suitable for benefits (recalculation of price, compensation, postponement of delivery).
- Prepare price scenarios: if 10% is not confirmed, how does the final price and demand change.
The Ministry of Finance is actually transferring preferential VAT for children's goods to the "benefit only for proven childishness" mode. For the market, this is a step towards greater transparency, and for foreign economic activity, it is a signal to strengthen documentary discipline so that the benefit does not turn into a risk of additional charges.
