Contents / tax rates


  • Exported goods (except for oil and gas exported to CIS-countries and all goods exported to the Republic of Belarus)
  • Work (services) directly related to the production and sale of exported goods exported
  • Work (services) directly related to the cross-border transportation of goods placed under customs transit regime
  • Passenger and cargo transportation providing a departure or destination point is outside the RF
  • Work (services) performed (rendered) in space, and preparatory work (services) on the earth directly related to it
  • Precious metals sold by taxpayers to the State Fund of Precious Metals and Precious Gems of the RF and similar funds in subjects of the RF, the Central Bank of the RF or other banks
  • Goods for official use of diplomatic representations and for personal use of diplomatic and technical staff of these representations, including their family members residing together
  • Supplies (fuel and lubricants for air, sea and multifunctional (sea-river) vessels) exported from the RF under the customs regime of "conveyance of supplies"
A number of foodstuffs, goods for children, medical products, books, periodicals and services related to their production
Other goods (work, services)