Tax Messenger
The Russian Government has made important changes to regulations governing the confirmation of origin of goods that may be subject to higher customs duties
12.09.2025
Decree No 1341 of the Russian Government dated 30.08.2025 “Concerning Additional Measures to Implement Edict No. 100 of the President of the Russian Federation of 08.02.2022” (“Government Decree No, 1341”) has made a number of changes to regulations governing the confirmation of origin of goods that may potentially be subject to higher rates of import duties. The changes took effect 3 days after the official publication of the decree and apply from 09.09.2025 onwards.
Below we outline the key changes relating to the confirmation of origin of goods and the new powers of the Chamber of Commerce and Industry of Russia (“the CCI of Russia”) to issue certificates of origin.
Changes to the list of goods that are subject to higher rates of import duties when originating from “unfriendly” countries
It will be recalled that the list was established by Government Decree No. 2240 dated 07.12.2022 “Concerning Approval of the Rates of Import Customs Duties for Certain Goods Originating from States and Territories Which Take Measures That Violate the Economic Interests of the Russian Federation”.
Under Government Decree No. 1341 the list is extended to include goods such as coconut oil, palm kernel oil, other fats and oils, cocoa butter substitutes and equivalents, mineral water and a range of other products.
Also added to the list contained in Decree No. 2240 are goods classified under Chapters 82, 84, 87 and 90 of the EAEU Goods Nomenclature which originate from the US (these goods were previously specified in Government Decree No. 788 of 06.07.2018, which lost force in accordance with amendments made by Government Decree No. 1341).
Abolition of the need to provide both preferential and non-preferential certificates of origin
This simplification is significant for importers of products that are listed in Government Decree No. 2240 but originate from so-called “preferential” countries (such as Vietnam, Serbia, non-EAEU CIS countries, and developing and least developed countries).
Previously, companies importing such goods faced demands from the customs authorities to provide both preferential and non-preferential certificates of origin. If they failed to provide one of the two certificates, they ran the risk of being denied tariff preferences and of being charged additional customs duties calculated at higher rates.
Under the changes introduced by Government Decree No. 1341, to confirm the origin of such goods importers will now only need to present a preferential certificate and a declaration of origin (i.e., a commercial document or any other document pertaining to a good containing country of origin information declared by the manufacturer, the seller or the consignor).
Issuance of certificates of origin by the CCI of Russia
Government Decree No. 1341 empowers the CCI of Russia to issue certificates of origin in relation to the following categories of goods:
(1) a limited range of goods specified in the appendix to Government Decree No. 2240 (that appendix is actually inserted by Government Decree No. 1341), or
(2) goods specified in Order No. 2701 of the Ministry of Industry and Trade of Russia dated 21.07.2023 which are covered by the “parallel imports” mechanism.
We should point out that the CCI is not granted the power to issue certificates of origin outside the scope of the “parallel import list” in relation to all goods that are subject to higher rates of import duties when originating from unfriendly countries, but only in relation to certain goods classified under Chapter 84 of the EAEU Goods Nomenclature.
It follows that for other goods included in the list in Government Decree No. 2240, the CCI of Russia may issue certificates of origin only if the goods in question are covered by the “parallel imports” mechanism.
It is important to note that Government Decree No. 1341 provides that certificates of origin are to be issued by the CCI of Russia on the basis of certificates issued for the goods concerned by a competent authority of the country of origin or the country of export. At present, however, the relevant procedure for the issuance of certificates by the CCI of Russia has yet to be established.
The B1 team actively monitors developments in administrative and judicial practice related to confirmation of origin and would be happy to advise you on this issue.
Authors
Andrei Baranetc
B1 Manager
Global Trade and Customs, Tax, Law and Business Support
Contact
Aliya Khakimova
B1 Senior
Global Trade and Customs, Tax, Law and Business Support
Contact
OTHER PUBLICATIONS
View all
Draft procedure for payment of technology fee published
The Russian Ministry of Industry and Trade has published a draft Government Decree establishing the procedure and deadlines for the payment of a technology fee. The Fee is scheduled to come into force on 1 September 2026 and, as previously reported, it will apply to electronic devices that are manufactured in or imported into Russia. The Fee will be payable by manufacturers and importers of such devices – both legal entities and individual entrepreneurs.
23.03.2026
Regulatory and tax control shifts in the IT sector: areas to focus on in early 2026
The end of 2025 was marked by numerous changes in IT regulation. When considered as a systemic whole rather than individually, they indicate several trends that should be taken into account when assessing tax risks and opportunities for software and database developers – including members of corporate groups – and their clients.
16.01.2026
Uzbekistan tax alert – 2026 legislative changes
In November 2025, the Ministry of Economy and Finance of the Republic of Uzbekistan released a draft budget message outlining several proposed tax policy changes effective from 2026. The implementation of the proposed measures is contingent upon the adoption of the corresponding amendments to the tax code of the Republic of Uzbekistan in December 2025.
16.12.2025
Bill amending the Tax Code passes the second reading in the State Duma
On 18 November, the Russian State Duma adopted in the second reading Federal Bill No. 1026190-8 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, which includes amendments proposed by the Government for the second reading of the Bill in the State Duma. After its third reading on 20 November, the Bill will be submitted to the Federation Council and then to the Russian President.
19.11.2025
Tax legislation updates in the Republic of Kazakhstan effective from 1 January 2026
A sweeping reform has been undertaken to introduce a new Tax Code of the Republic of Kazakhstan, which is scheduled to take effect on 1 January 2026. Several accompanying bills and subordinate regulations are currently under consideration to supplement and further clarify the provisions of the New Tax Code. The key changes are summarized below.
30.10.2025
New VAT rules for sales of goods by non-EAEU foreign suppliers via e-commerce platforms
On 2 October 2025 a bill of amendments appeared on the regulation.gov website proposing the introduction to the Russian Tax Code of new VAT rules for sales of goods by foreign suppliers (other than residents of EAEU countries) via e-commerce platforms. Under the Bill, VAT would be charged on foreign e-commerce products purchased by individuals through online marketplaces.
08.10.2025