Changes in Government fees during custom clearance of medical device samples

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With reference to the current economic situation, in April two resolutions of the Council of the Eurasian Economic Commission were adopted, namely No. 46 dated 5 April 2022 and No. 63 dated 12 April 2022, which changed the import duty rates for a particular group of goods.

Pursuant to the above-mentioned resolutions, upon import of goods from the list an import duty rate of 0% is established until 30 September 2022.

Unfortunately, after 30 September 2022 new import duty rates ranging from 7.5% to 12% will be adopted for the goods from the list, which are higher than the previous rates:

For goods under the CN FEA code 7606 12 920 3 from the Aluminium group and products made therefrom, namely: “slabs, sheets, strips or stripes of aluminium more than 0.2 mm thick, rectangular (including those that are square) made from aluminium alloys with a thickness not exceeding 0.4 mm, with a tensile strength of at least 262 MPa, in rolls at least 1000 mm wide, but not exceeding 2000 mm”, there will be a change in the import duty rate from 10% to 12% from 01 October 2022 to 28 February 2023 inclusive. This applies to samples of materials for toxicological studies that are imported separately from finished medical devices.

Please be reminded that VAT is calculated according to the formula = (customs value of cargo + duty) * VAT rate. Therefore, the final customs payments when importing aluminium materials will increase both in terms of import duty and VAT.

Please also find enclosed a list of medical devices that are on the list of the above resolutions and that are imported with an import duty rate of 0% until 30 September 2022. We also draw your attention to the fact that after the expiry of the Resolutions the rates of import duties will remain the same as they were before the Resolutions came into force.

Examples of medical devices that are listed in Resolution No. 46 dated 5 April 2022

CN FEA code Example Rate after 30/09/2022
3006 10 900 0 haemostatic resorbable material 3%
3002 12 000 5 reagent kit for the quantitative in vitro determination of estradiol by electrochemiluminescence immunoassay, control material for the quality control of the quantitative determination of glycated haemoglobin for in vitro diagnostics, calibrator kit for the quantitative determination of glycated haemoglobin for in vitro diagnostics 3%
3002 12 000 9 control material for the quality control of the quantitative determination of analytes using electrochemiluminescence immunoassay, reagent kit for the highly sensitive

troponin T quantitative determination by using electrochemiluminescence immunoassay

 3%
9402 90 000 0 medical functional bed 5%
3006 70 000 0 conductive cream (gel) 5%
9018 31 100 9 control syringe made of plastic 5%
3006 10 300 9 collagen membrane 6.5%

Examples of medical devices that are listed in Resolution No. 63 dated 12 April 2022

CN FEA code Example Rate after 30/09/2022
8544 42 900 7 ECG cable up to 5V, power cable up to 5V. 12%
3212 90 000 0 dyes for dental implants 5%
3822 90 000 0 rapid immunochromatographic test kit for the qualitative detection of SARS-COV-2 coronavirus nucleocapsid protein antigen in a smear from the lower entry point into the nasal cavity for in vitro diagnosis, for self-testing 5%
7318 15 590 0 mounting set for the installation of monitors (if the set is imported separately from the medical monitor) 8%
7326 90 940 9 For example, a sample of computer case insert material (in the event of importation for toxicological tests) 10%
8544 42 900 7 cylindrical return electrode cable, with connectors, voltage up to 24 V, 10-lead ECG conductor 12%
  1. Resolution of the Council of the Eurasian Economic Commission dated 5 April 2022 N 46 “On Setting Import Duty Rates of the Single Customs Tariff of the Eurasian Economic Union
  2. For Certain Types of Goods, and on Introducing Amendments to Certain Resolutions of the Commission of the Customs Union and the Council of the Eurasian Economic Commission” https://www.alta.ru/tamdoc/22sr0046
  3. Resolution of the Board of the Eurasian Economic Commission dated 12 April 2022 N 63 “On Setting Import Duty Rates of the Single Customs Tariff of the Eurasian Economic Union
  4. For Certain Types of Goods Imported into the Customs Territory of the Eurasian Economic Union to Ensure the Sustainability of the Economies of the Member States of the Eurasian
  5. Economic Union” https://www.alta.ru/tamdoc/22kr0063/
  6. Information on commodity code 3006 10 900 0 https://www.alta.ru/tnved/code/3006109000/
  7. Information on commodity code 3002 12 000 5 https://www.alta.ru/tnved/code/3002120005/
  8. Information on commodity code 3002 12 000 9 https://www.alta.ru/tnved/code/3002120009/
  9. Information on commodity code 9402 90 000 0 https://www.alta.ru/tnved/code/9402900000/
  10. Information on commodity code 3006 70 000 0 https://www.alta.ru/tnved/code/3006700000/
  11. Information on commodity code 9018 31 100 9 https://www.alta.ru/tnved/code/9018311009/
  12. Information on commodity code 3006 10 300 9 https://www.alta.ru/tnved/code/3006103009/
  13. Information on commodity code 8544 42 900 7 https://www.alta.ru/tnved/code/8544429007/
  14. Information on commodity code 3212 90 000 0 https://www.alta.ru/tnved/code/3212900000/
  15. Information on commodity code 3822 90 000 0 https://www.alta.ru/tnved/code/3822900000/
  16. Information on commodity code 7318 15 590 0 https://www.alta.ru/tnved/code/7318155900/
  17. Information on commodity code 7326 90 940 9 https://www.alta.ru/tnved/code/7326909409/
  18. Information on commodity code 8544 42 900 7 https://www.alta.ru/tnved/code/8544429007/

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