If we speak about oil and gas equipment, so to determine the CN FEA code for such equipment accurately, you must provide a detailed technical description, such as: technical passport, operation manuals, etc. To classify correctly spare parts, the description of both the spare part and the equipment for which it is intended. By import of drilling rigs and other equipment, VBK clients often order a service to obtain a preliminary classification decision.

Advantages of obtaining a preliminary classification decision:

• a preliminary decision is made in advance of customs operations:
• is mandatory by declaring goods on the territory of a member state of the customs Union, the customs authority of which has made a preliminary decision
• obtaining of a preliminary decision reduces the time of customs procedures, helps to avoid contingencies, such as non-acceptance of the code by customs authorities.

Preliminary classification decision: normative legal base

• Articles 53-56, Customs Code of the Customs Union;
• Article 108 of the Law,
• The decision Commission of the Customs Union Commission of 20.05.2010 № 260 “On forms of customs documents ” approved the form of a preliminary decision on the classification of goods in accordance with the CN FEA code of the customs Union and the procedure for filling it out.
• The order of the FCS of the Russian Federation of 25.10.2010 № 1957 approved the Administrative regulation of the Federal customs service and defined customs authorities rendering the state service concerning making preliminary decisions on classification of goods under the common Commodity nomenclature of foreign economic activity of the Customs Union.

Obtaining a decision on the classification of goods in assembled and disassembled form, including incomplete and unfinished forms, which are supposed to be imported in various commodity lots.

The Order of 04.02.2011 N 206 “On approval of the Instructions on the features of filling out the application for conditional release (application for the release of component -exported goods) and the declaring goods”. This document came into force on April 30, 2011 and defines the procedure for declaring goods received in separate batches under the same classification code.

For declaring a product with a single classification code, the following conditions must be met:

• apply in advance to the FCS of Russia for a decision on the classification of goods (this decision is made only by the FCS of Russia upon written application);
• delivery must be made to the same recipient under one contract or as a contribution to the authorized capital of the organization
• customs Declaration is made to the same customs authority.

The procedure for obtaining such a decision on the classification of goods is described in detail in Article 107 Of the law “On customs regulation”.

Clients planing to import oil and gas equipment for leasing should follow the following legal framework:

• UNIDROIT Convention On international financial leasing. (Concluded in Ottawa on 28.05.1988). Russia has joined the Convention with a Declaration (Federal law No. 16-FZ of 08.02.1998);
• Civil code of the Russian Federation, Articles 665-670;
• Federal law No. 164-FZ of 29.10.1998 “On financial leasing”;
• Customs Code of the Customs Union;
• Federal law No. 311-FZ of 27.11.2010 “On customs regulation”.

By importing oil and gas equipment to the authorized capital of an organization with foreign investment you can expect the following benefits:

• In accordance with paragraph 3 of article 5 of the Agreement of January 25, 2008 “Uniform customs and tariff regulations “, it is allowed to provide tariff benefits for goods imported as a contribution of a foreign founder to the authorized (joint) capital within the terms established by the constituent documents for the formation of this capital.
• In accordance with paragraph 7.3 of Commission decision of 27 November 2009 № 130 “Uniform customs and tariff regulation of the customs Union of Belarus, Kazakhstan and the Russian Federation” allowed tariff preferences in respect of goods imported from third countries as a contribution of the founder to the authorized (joint) capital (Fund) within the terms established by constituent documents for forming the capital (Fund) in accordance with the legislation of the countries – participants of the customs Union.
• Government Decree of the Russian Federation from 23.07.96 No. 883 “About privileges on payment of import customs duties” and “About privileges on payment of import customs duties and VAT in respect of goods imported by foreign investors as contributions to authorized (joint) capital of enterprises with foreign investments” establishes the conditions for exemption from customs duties: the goods must not be excisable; they belong to the main production funds, are brought in the terms established by constituent documents for forming the authorized capital.
• Order of the FCS of Russia July 12, 2010 No. 1315 “On the conditional release of goods imported as contribution to authorized (joint) capital of organizations” conditional release of goods imported in the authorized (joint) capital is subject to the payment of imputed import customs duty.

Benefits on VAT payment for import of oil and gas equipment:

• In accordance with article 150 of The tax code of the Russian Federation, the import to the territory of the Russian Federation and other territories under its jurisdiction of technological equipment (including components and spare parts), whose analogues are not produced in the Russian Federation, according to the list approved by the Government of the Russian Federation, is not subject to taxation (exempt from taxation).

The government of the Russian Federation by its Decree from 30.04.2009 No. 372 approved the List of technological equipment (including components and spare parts thereto), analogues of which are not produced in Russia, whose import into the territory of the Russian Federation not subject to taxation on value added”. This list is set for unique equipment whose analogues are not produced in the Russian Federation.