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LAW OF THE RUSSIAN FEDERATION

of May 21, 1993 No. 5003-1

About customs tariff

(as amended on 10-01-2025)

Section 1. General provisions

Article 1. Purposes of this Law

This Law determines procedure for application of rates of export customs duties, establishments of rates of export customs duties and the inventory to which they are applied cases of exemption of export customs duty, feature of application of rates of import customs duties depending on the country of goods' origin and conditions of their import, and also feature of provision of tariff preferences and the tariff quotas.

Article 2.

Voided according to the Federal Law of the Russian Federation of 06.12.2011 No. 409-FZ

Article 3. Rates of customs duties and procedure for their establishment

1. Rates of customs duties are single and are not subject to change depending on persons performing import to the Russian Federation and export from the Russian Federation of goods, types of the transactions and other factors, except as specified, provided by this Law.

2. Rates of import customs duties of the Common customs tariff of the Eurasian Economic Union are applied to the goods coming from the countries, the trade and political relations with which provide regime of the most favored nation.

The rates of import customs duties of the Common customs tariff of the Eurasian Economic Union doubled except as specified of provision of tariff preferences based on provisions of international treaties of state members of the Eurasian Economic Union, international treaties of the Russian Federation are applied to the goods coming from the countries, the trade and political relations with which do not provide regime of the most favored nation.

Rates of the import customs duties of the Common customs tariff of the Eurasian Economic Union, except as specified, provided by international treaties of state members of the Eurasian Economic Union, international treaties of the Russian Federation are applied to goods which country of source is not established.

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