Vessels registered in the Russian international vessels registry are exempted from taxation by means of import customs duty
In accordance
with
the Decree of the Government of the Russian Federation N 448
of July 16, 2007 (document is in Russian), vessels registered
in the Russian international vessels registry are exempted from
taxation by means of import customs duty under condition of
submission of customs declaration by declaring person to customs
body with annexation of certificate on vessels registration
in the registry and copy of document of payment of state duty
for registration of vessel in registry. In the case of not submission
of such documents to customs body when customs declaration is
submitted, those vessels registered in the registry shall
be exempted from taxation by means of import customs duty under
availability of written obligation to submit such documents
during 45 days after the date of receiving of customs declaration.
