Article 150. Importation of Goods to the Territory of the Russian Federation Not Taxable (Tax Exempt)

1. Not taxable (tax exempt) shall be the importation to the customs territory of the Russian Federation of:

1) goods (except excisable goods and excisable mineral raw materials) imported as gratuitous aid (assistance) to the Russian Federation, in accordance with the manner established by the Government of the Russian Federation pursuant to the Federal Law on Gratuitous Aid (Assistance) to the Russian Federation and the Introduction of Amendments and Addenda to Certain Legislative Acts of the Russian Federation on Taxes and on the Establishment of Privileges on Payments to the State Extra-Budgetary Funds in Connection with the Granting of Gratuitous Aid (Assistance) to the Russian Federation;

2) goods listed in Subitem 1 of Item 2 of Article 149 of the present Code and also the raw material and component parts for their production;

3) materials for production of medical immunobiological drugs for diagnostics, prevention and/or treatment of infectious diseases (under the list approved by the Government of the Russian Federation);

4) valuable articles of art handed over as gifts to establishments and referred by law of the Russian Federation to highly valuable articles of cultural and national heritage of the peoples of the Russian Federation;

5) all types of printed publications received by state and municipal libraries and museums under international exchanges of books and also of products of cinematography imported by specialized state organizations for the purposes of international non-commercial exchanges;

6) products manufactured as a result of economic activity of Russian organizations on land lots being the territory of a foreign state covered by the Russian Federation's right of land use on the basis of an international treaty;

7) process equipment, components and spare parts thereto imported as a contribution to authorized (pooled) capitals of organizations;

8) raw natural diamonds;

9) goods intended for official use by foreign diplomatic representations and agencies equated thereto, and also for personal use by diplomatic and administrative-clerical personnel of these agencies, including members of their families living with them;

10) currency of the Russian Federation and foreign currency, notes being legal tender (except for those intended for collecting), and also financial credit instruments - shares, bonds, certificates, bills of exchange;

11) sea products caught and/or processed by the fishing-production enterprises (organisations) of the Russian Federation.

2. If goods whose importation to the customs territory of the Russian Federation according to the present Article have been used without payment of the tax for purposes other than those under which such exemption from taxation was granted, the entire tax must be paid, including the charged fine for the whole period beginning from the date of importation of such goods to the customs territory of the Russian Federation up to the time of actual payment of the tax.

Article 151. Peculiarities of Taxation When Goods are Moved Across the Customs Border of the Russian Federation

1. When goods are imported to the customs territory of the Russian Federation depending on the selected customs treatment the tax shall be levied in the following manner:

1) when goods are placed under the customs treatment of issue for free circulation, the entire tax shall be paid, unless otherwise is stipulated by Article 150 of the present Code;

2) when goods are placed under the customs treatment of reimport, the taxpayer shall pay the amounts of tax from which he had been released or the amounts which were repaid to him due to the export of goods according to the present Code in the order stipulated by the customs legislation of the Russian Federation;

3) when goods are placed under the customs treatment of transit, customs warehouse, re-export, duty free shop, processing under customs control, free custom zone, free warehouse, destruction or refusal in favour of the state, movement of supplies no tax shall be paid;

4) when goods are placed under the customs treatment of processing on the customs territory, the tax shall be paid upon importation of these goods to the customs territory of the Russian Federation with subsequent reimbursement of paid amounts of the tax upon exportation of products from the processing of such goods from the customs territory of the Russian Federation;

5) when goods are placed under the customs treatment of temporary importation, the complete or partial release from payment of tax in the order stipulated by the customs legislation of the Russian Federation shall be applied;

6) in case of the import of products of processing of goods placed under the customs treatment of processing outside of the customs territory the full or partial exemption of payment of tax in the order stipulated by the customs legislation of the Russian Federation shall be applied;

7) in case of the import of pedigree cattle, agricultural machinery or process equipment intended solely to set up and modernize technological processes and delivered under leasing, payment of the tax shall be deferred up to the time when such goods are placed on records by the lease but for not more than six months.

2. When goods are exported from the customs territory of the Russian Federation, the tax shall be levied in the following order:

1) in case of export of goods from the customs territory of the Russian Federation under the customs treatment of export, no tax shall be paid.

The manner of taxation specified in the present Subitem shall be applied also when goods are placed under the customs treatments of customs warehouse, free warehouse or free customs zone for the purposes of subsequent export of these goods (including products of their processing) according to the customs treatment of export;

2) in case of export of goods from the customs territory of the Russian Federation under the customs treatment of reexport the amount of tax paid upon importation to the customs territory of the Russian Federation shall be repaid to the taxpayer in the order stipulated by the customs legislation of the Russian Federation;

3) when exported goods are moved across the customs border of the Russian Federation under the customs treatment of moving supplies the tax shall not be levied;

4) in case of export of goods from the customs territory of the Russian Federation in accordance with customs treatments different from those specified in Subitems 1 to 3 of the present Item, neither exemption from taxation shall be granted nor shall paid amounts of tax be reimbursed, unless otherwise stipulated by the customs legislation of the Russian Federation.

3. When natural persons move goods which are intended for industrial or other business activities, either the simplified or preferential manner of tax payment can be applied in conformity with the customs legislation of the Russian Federation.

Article 152. Peculiarities of Taxation When Goods Are Moved Across the Customs Border of the Russian Federation in the Absence of Customs Control and Customs Clearance

1. If under an international treaty of the Russian Federation both the customs control and customs clearance of goods moved across the customs border the Russian Federation are cancelled, the tax authorities of the Russian Federation shall collect the tax levied on goods originating in such a state and imported to the territory of the Russian Federation.

2. In such cases, the cost of purchased goods imported into the territory of the Russian Federation, including the cost of their delivery up to the border of the Russian Federation shall be defined as the item of taxation.

3. The tax paid to the budget simultaneously with the payment of the cost of goods, but no later than 15 days after recording imported goods on the books, to the customs territory of the Russian Federation.

The order of payment of the commodity tax levied on goods moved across the customs border of the Russian Federation without customs control or customs clearance shall be defined by the Government of the Russian Federation.

Article 153. The Tax Base

1. The tax base in case of sale of goods (works, services) is defined by the taxpayer according to the present Chapter depending on the peculiarities of the sale of goods (works, services) produced by him or purchased by him.

In case of transfer of goods (performance of works, rendering of services) for one's own needs and recognized as an item of taxation in conformity with Article 146 of the present Code, the tax base shall be defined by the taxpayer according to the present Chapter.

In case of import of goods to the customs territory of the Russian Federation, the tax base shall be defined by the taxpayer according to the present Chapter and the customs legislation of the Russian Federation.

When the taxpayers apply various tax rates during sale (transfer, performance, provision for own needs) of goods (works, services) the tax base shall be defined separately for each type of good (works, services) taxed at different rates.

When identical tax rates are used, the tax base shall be defined summarily for all types of operations taxed at this rate.

2. When determining the tax base, the proceeds from the sale of goods (works, services) shall be defined on the basis of all incomes of the taxpayer associated with settlements under the payment for aforesaid goods (works, services) received by him in cash and/or in kind, including the payment by means of securities.

Incomes specified in the present Item shall be taken into account if the former can be evaluated, and to the degree to which they can be evaluated.

3. When determining the tax base, the proceeds (expenses) of the taxpayer in foreign currency shall be converted into roubles at the exchange rate of the Central Bank of the Russian Federation according to the date of sale of goods (works, services) or on the date when the expenses were actually borne.

Article 154. The Procedure for the of Determination of the Tax Base When Selling Goods (Works, Services)

1. The tax base upon the sale by the taxpayer of goods (works, services), unless otherwise stipulated by the present Article, shall be defined as the cost of these goods (works, services) estimated on the basis of prices defined according to Article 40 of the present Code, with allowance for excise taxes (for excisable goods and excisable mineral raw materials) and without inclusion into such of the tax and the sales tax.

2. When goods (works, services) are sold under commodity swap (barter) transactions and sale of goods (works, services) on a gratuitous basis, transfer of title to the subject of pledge to the pledgee in case of default on an obligation secured by the pledge for the transfer of goods (results of performed works, rendering of services) when paying wages in kind, the tax base shall be defined as the cost of aforesaid goods (works, services) estimated on the basis of prices defined in compliance with the procedure similar to that of Article 40 of the present Code, with allowance for excise taxes (for excisable goods and excisable mineral raw material) and without inclusion into such of the tax, and the sales tax. In the case of the sale of goods (works, services) involving subsidies granted by the budgets of different level in connection with a taxpayer's application of state regulated prices or involving the privileges granted to specific consumers under the federal legislation tax base shall be assessed as the value of the goods (works, services) sold calculated proceeding from their actual selling prices.

3. In case of sale of assets subject to record-keeping at cost with account taken of the paid tax, the tax base shall be defined as the difference between the price of sold property defined with due regard to the provision of Article 40 of the present Code, with allowance for the tax, excise taxes (levied on excisable goods and excisable mineral raw material) and without inclusion into it the sales tax, and cost of sold assets (residual cost with account for reassessments).

4. In the case of the sale of agricultural products and products resulting from processing thereof purchased from natural persons (not being taxpayers) according to the list endorsed by the Government of the Russian Federation (save excisable goods) tax base shall be assessed as a difference between the price determined in compliance with Article 40 of the present Code with the account taken of the tax and without the inclusion of the sales tax and the purchasing price of the said products.

5. The tax base in case of services in the manufacture of goods from raw material made on commission (materials) shall be defined as the cost of their treatment, processing or another transformation with account for excise taxes (for excisable goods) and without including in it the tax and the sales tax.

6. In case of sale of goods (works, services) under time deals (deals providing for the delivery of goods (performance of works, rendering of services), upon expiration of a term established by the agreement (contract) at a price fixed directly in this agreement or contract) the tax base shall be defined as the cost of these goods (works, services) stated directly in the agreement (contract), but shall not be below their cost estimated on the basis of prices defined in accordance with the procedure similar to that of Article 40 of the present Code and effective on the date of sale with account for excise taxes (for excisable goods and excisable mineral raw material) and without inclusion into such of the tax, and the sales tax. 7. In the case of the sale of goods in returnable tare having pledge prices the pledge prices of the tare shall not be included in tax base if the said tare is subject to return to the seller.

8. Depending on peculiarities of the sale of goods (works, services), the tax base shall be defined according to Articles 155 - 162 of the present Chapter.

Article 155. Peculiarities of Determination of Tax Base for a Contract of Financing with the Assignment of a Monetary Claim or an Assignment of Claim (Cession)

1. In case of an assignment of claim arising from an agreement of sale of goods (works, services) operations on whose sale are subject to taxation (are not tax exempt according to Article 149 of the present Code), or the transfer of aforesaid claim to another person on the basis of law, the tax base under operations of sale of said goods (works, services) shall be defined in the order stipulated by Article 154 of the present Code.

2. The tax base in case of sale, by a new creditor who has received a claim, of financial services associated with the assignment of a claim arising from contract of sale of goods (works, services), operations on whose sale are subject to taxation, shall be defined as an amount exceeding the amounts of income received by the new creditor upon the subsequent assignment of the claim or termination of the corresponding obligation, as compared to the sum of expenses borne on the purchase of said claim.

3. The tax base in case of sale, by the new creditor who has received a claim, of other financial services associated to the claims, being subject of the assignment, shall be defined in the order established by Article 154 of the present Code.

Article 156. Peculiarities of Determination of Tax Base by Taxpayers Receiving an Income on the Basis of Contracts of Delegation, Contracts of Commission Agency or Agency Contracts

1. When accomplishing a business activity in the interests of another person on the basis of contracts of delegation, contracts of commission agency or agency contracts, the taxpayers shall determine the tax base as an amount of income received by them in the form of compensations (any other incomes) upon the performance of any of the aforesaid contracts.

2. Operations in the sale of services rendered on the basis of contracts of delegation, contracts of commission agency or agency contracts, and associated with the sale of goods (works, services) not subject to taxation (exempted from taxation) according to Article 149 of the present Code, shall not be covered by exemption from taxation, except for intermediary services in the sale of goods (works, services) specified in Item 1 and Subitems 1 and 8 of Item 2 and Subitem 6 of Item 3 of Article 149 of the present Code.