Публикации

Decree 517, which was issued on August 24 2006, concerns foreign-owned refrigerator and fishing vessels which are chartered by Russian charterers under the terms of a bareboat charter and temporarily imported into Russia. The decree exempts such vessels from customs dues and other taxes for the duration of the charter, provided that the vessels are used only for fishing outside Russia's inland and territorial waters. The decree will come into force one month after its official publication.

The decree was issued pursuant to Article 271 of the Customs Code, which sets out general rules for exemptions from dues and taxes and allows the government to declare exemptions in cases not specified in the article, provided that the ownership of an exempt vessel does not pass to its Russian charterer.

Article 271 provides that, in order for an exemption to be granted, the vessel:

• must be registered in the name of the foreign owner and/or in a foreign country;
• must be imported into Russia and used by the foreign entity or individual in question, unless the vessel is used by a Russian entity or an individual duly authorized by the foreign entity;
• may not be used for internal carriage within Russian customs territory; and

• may not be chartered or sub-chartered after it has been imported, unless the charter or sub-charter agreement is concluded for the purpose of the completion of carriage and the immediate export of the vessel.

The decree allows the last condition to be waived, provided that the others are fulfilled.

Decree 448, which was issued on June 21 2002, exempts foreign-owned seagoing vessels from customs dues and taxes, provided that such vessels are chartered by Russian charterers under the terms of a bareboat charter and are used for the international carriage of cargo and/or passengers.