PRESIDENTIAL DECREE OF THE RUSSIAN FEDERATION

of April 20, 2026 No. 263

About additional measures for increase in stability of development of the Russian economy

For the purpose of increase in stability of development of the Russian economy, stimulation of development of entrepreneurship and enhancement of practice of application of institute of Authorized Economic Operator I decide:

1. Carry out till the June 30, 2027 inclusive in the territory of the Russian Federation experiment on provision of the tax deferral on value added levied by customs authorities in case of commodity importation to the Russian Federation (further - experiment).

2. The tax deferral on value added, levied by customs authorities in case of commodity importation to the Russian Federation (further - the tax deferral on value added), is provided for a period of up to three months from date of issue of goods according to customs procedure of release for internal consumption without interest payment for provision of such delay.

3. Participants of experiment legal entities who are created in accordance with the legislation of the Russian Federation, included in the register of Authorized Economic Operators and (or) in the list of the systemically important organizations of the Russian economy and on whom the decision on provision of the tax deferral on value added is made are recognized.

4. The legal entities wishing to participate in experiment for date of filing of application about provision of the tax deferral on value added shall conform to the following requirements:

a) participate in experiment on monitoring by customs authorities of the data which are available at their order and received from persons participating in this experiment from systems of accounting of goods;

b) apply general regime of the taxation;

c) there is no duty which is not fulfilled at the scheduled time on customs payment, the special, anti-dumping, compensatory duties, percent and penalty fee;

d) there is no obligation on payment of administrative penalty which arose based on the resolution which took legal effect on the case of the administrative offense carried to competence of customs authorities is not performed in the time established by the Russian Federation Code of Administrative Offences;

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