Federal Law No. 292 of 08/04/2026 amended Article 41 of Part one and Part Two of the Tax Code, as well as the law on Customs Regulation. The document was published on August 6.
The key norm for participants in foreign economic activity concerns post-release control. The Government is given the authority to determine the specifics of customs control after the release of goods as part of an experiment to monitor the information that customs authorities already have at their disposal and which the participants in the experiment transmit.
The difference between post-control and monitoring is fundamental. Post—control is a retroactive check: customs arrives after a year or two, requests documents for closed shipments, finds a discrepancy and charges additional payments with penalties. Monitoring assumes that the company opens its own data and customs sees it in the current mode. In return, the participant receives predictability and a reduced probability of on-site verification.
The model repeats the tax monitoring that the Federal Tax Service has been applying to large taxpayers since 2016. There, transparency is exchanged for the rejection of on-site and on-site inspections and for the reasoned opinion of the tax authority on controversial transactions.
The conditions of the experiment will be determined by a government bylaw — who enters the perimeter, what information is transmitted, what is received in return. So far, the law only opens up this possibility.
The remaining two norms. The procedure for taxation by excise duty of diesel fuel sales operations has been clarified — importers and traders should check the calculation according to the new version. The income and expenses of administrators of incentive programs for international companies related to the acquisition and transfer of shares for such programs have been deducted from the income tax base.
What a business should do. To put a government decree on the conditions of the experiment on monitoring: for companies with a large volume of declarations and structured accounting, participation can significantly reduce the verification burden. Diesel fuel traders should recalculate the excise tax on operations after the changes come into effect.
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