The resolution was published on September 28, 2026. Since the VAT tax period is a quarter, both conditions for entry into force — no earlier than one month after publication and no earlier than the first day of the next tax period — are fulfilled simultaneously from January 1, 2027. Until this date, the excluded positions retain their previous status.
Amendments were made to the Decree of the Government of the Russian Federation dated 30.04.2009 No. 372, which approved the list of technological equipment, the analogues of which are not manufactured in Russia and the import of which is exempt from VAT. Six EAEU HS codes are excluded from the list: equipment for gas liquefaction, gas purification, medical industry, port conveyors and the production of chemical textile materials.
The reason for the revision is a change in the situation with the availability of domestic analogues. In the materials for the project, the Ministry of Industry and Trade pointed to the appearance of Russian analogues in certain positions and the expiration of the conclusions on the absence of such. It is the compliance with this criterion that serves as the basis for the inclusion of equipment in the preferential list.
The initial draft of the Ministry of Industry and Trade provided for the exclusion of seven items, including equipment code 8419 40 000 9. There is no such code in the final resolution — the document covers exactly six positions.
The exclusion from the list itself does not impose an import ban. After the amendments come into force, companies importing equipment using the specified codes will not be able to apply VAT exemption under Resolution No. 372. This will increase tax costs when importing the relevant equipment. The remaining items on the list continue to be valid, provided that there are still no Russian analogues for them.
Companies that plan to supply such equipment should take into account the change in the tax burden when calculating the value of contracts concluded with an execution horizon after January 1, 2027.
