Amendments to Appendix No. 18 to the Treaty on the EAEU established the possibility of granting a deferral of 180 calendar days for the payment of VAT when importing goods from the territory of the EAEU member states into the free, special and special economic zones of the Russian Federation (FEZ).
For goods imported and not sold or sold without VAT before the end of the month in which 180 days expire from the date of their registration, the tax must be paid no later than the 20th day of the month following the one in which these 180 days expire. The tax base is defined as the value of goods on the date of their registration.
A FEZ resident must submit a declaration no later than the 20th day of the month following the one in which 180 days expire from the date of registration of imported goods.
For imported goods not sold or sold without VAT, a bank statement is submitted along with the declaration, which confirms the payment of "import" VAT.