There is approved the list of technological equipment which importation is not subject for taxation by means of the value-added tax
The Decree of the Government of the Russian Federation N 372
of April 30, 2009 (document is in Russian) has approved
the List of technological equipment (including component
and spare parts to it) which analogs are not produced in the
Russian Federation, which importation to the Russian Federation
customs territory is not subject for taxation by means of the
value-added tax (document is in Russian).