Ministry of Economic Development
of the Russian Federation


Customs preferences

Layout for customs payment procedure


 Download GIF layout (80 Kb)


Customs procedure for free customs zone (FCZ) applicable to industrial production and technology innovative zones, as well as to port zones allows beneficial placement of high-tech enterprises the establishment of which is often requires bringing into Russia from abroad some expensive hardware and components.

Foreign goods imported into special economic zones (equipment, raw materials, components, construction materials) are placed and used without paying of customs duties and taxes, as well as with no applying non-tariff regulation. Customs Union goods are placed under the customs procedure of a free customs zone without payment of export duties, and without applying prohibitions, and restrictions.

Upon the completion of FCS customs procedures, goods placed under the customs procedure of FCZ as well as processed products made of such goods are placed under other customs procedures established by the Customs Code of the Customs Union, depending on the status of the goods.

Prior to January 1, 2017 there is an opportunity to release to the internal market of the Customs Union the processed products made by special economic zones residents registered before January 1, 2012, with the use of foreign goods placed under the customs procedure of FCZ, without payment of customs duties and taxes, if these products have been sufficiently processed.

Alongside with that residents have the right to select criteria for sufficient processing of goods that can be expressed as:

  • Change in the classification code of goods in accordance with the Single Commodity Nomenclature of Foreign Trade Activities of the Customs Union at the level of any of the first four digits;
  • Meeting necessary requirements of production and technological operations sufficient to recognize the goods manufactured with the use of foreign goods placed under the customs procedure of a customs-free zone as the goods of the Customs Union;
  • Changes in the value of goods when the percentage of used material cost or the value added reaches a fixed share of the price of the finished goods (ad valorem percentage rule).


In case of delivery of goods produced within a special economic zone from imported parts or raw materials to the customs territory of the Customs Union, investors have the right to select the rate of customs duty to be applied, in other words the rate on raw materials or the rate on the finished products.