of May 20, 2009 No. 438
"About approval of the list of commodity codes according to the single Commodity nomenclature of foreign economic activity of the Customs union which import to customs area of the Russian Federation is exempted from January 1, 2009 to January 1, 2012 from taxation on value added when implementing by its agricultural producers answering to criteria, stipulated in Item 2 Articles 346.2 of part two of the Tax Code of the Russian Federation and the Russian organizations which are engaged in leasing activities with subsequent delivery to their agricultural producers answering to criteria, stipulated in Item 2 Articles 346.2 of part two of the Tax Code of the Russian Federation"
According to article 26.1 of the Federal law "About Enforcement of Part Two of the Tax Code of the Russian Federation and Modification of Some Legal Acts of the Russian Federation for Taxes" Government of the Russian Federation decides:
1. Approve the enclosed list of commodity codes according to the single Commodity nomenclature of foreign economic activity of the Customs union which import to customs area of the Russian Federation is exempted from January 1, 2009 to January 1, 2012 from taxation on value added when implementing by its agricultural producers answering to criteria, stipulated in Item 2 Articles 346.2 of part two of the Tax Code of the Russian Federation and the Russian organizations which are engaged in leasing activities with subsequent delivery to their agricultural producers answering to criteria, stipulated in Item 2 Articles 346.2 of part two of the Tax Code of the Russian Federation.
2. This resolution extends to the legal relationship which arose since January 1, 2009.
Prime Minister
Russian Federation V. Putin
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The document ceased to be valid according to the Order of the Government of the Russian Federation of 11.10.2012 No. 1038