The FCS Russia press office has published guidance on how to join the experiment on “deferral of VAT payment on import” under Presidential Decree No. 263.
The pilot allows deferring import VAT for up to three months from the date goods are released, with no interest charged for the deferral.
Eligible participants are legal entities listed as authorized economic operators and/or as systemically important organisations of the Russian economy, provided they meet the requirements set out in the document, including participation in the customs monitoring experiment.
Applications are filed with FCS Russia through the foreign trade participant’s personal account: under grounds for deferral, “Other grounds” is selected; the regulatory act field cites Presidential Decree No. 263 of 20 April 2026.
A deferral decision is delivered as an in-account message. Goods may be declared with deferred VAT at any customs office authorised to register customs declarations, subject to the FCS decision.
Full conditions and step-by-step instructions are available on the service website via the source link above.
