Monitoring of the Federal Legislation dated 31.05.2004

Letter of the State Customs Committee of the Russian Federation No. 01-06/18051 of May 19, 2004 on the List of the ~Risk-Group~ and the ~Cover-Group~ Commodities

Lists commodities moved across the customs border permitting for violation of the customs rules to avoid payment of customs duties and taxes (~risk group~) and commodities that may be declared instead of the risk-group commodities (~cover group~).
When risk-group commodities and cover-group commodities, or only cover-group commodities, are declared in the same declaration, the customs body other than the one at the place of delivery must have these commodities presented for actual control.
When the cover-group commodities are declared, or the risk-group commodities and the cover-group commodities are declared in the same declaration simultaneously, the decision to clear the commodities is taken only after the customs inspection permitting to confirm unambiguously or refute information on the commodities contained in the commodity-accompanying and transportation documents presented to the customs body during the declaration procedure.

Letter of the Ministry of Taxation of the Russian Federation No. 01-2-03/555 of April 19, 2004 on the Taxation of Transportation Services

The services of delivery of commodities using own transport vehicles are subject to the VAT tax at the rate of 18% also in cases when the transported commodities are subject to the 10% VAT rate. In this case, the taxable base is determined separately for each type of commodities (works, services) where different tax rates apply.