
Amendment Regulation of the Government of the Russian Federation of September 30, 2015 N 1042
On December 22, 2022, Regulation of the Government of the Russian Federation No. 2374 dated December 22, 2022 "On amendments to the list of medical devices, the sale of which in the Russian Federation and import into the Russian Federation and other territories under its jurisdiction, are not subject to taxation (exempted from taxation) with value added tax", which will come into force on April 1, 2023.
In accordance with this document, the list of medical devices that are not subject to value added tax (VAT) in accordance with Regulation of the Government of the Russian Federation dated September 30, 2015 N 1042 (as amended on April 26, 2022) "On approval of the list of medical devices, the sale of which on territory of the Russian Federation and the import of which into the territory of the Russian Federation and other territories under its jurisdiction, are not subject to taxation (are exempted from taxation) with value added tax ", the following types of medical devices have been added:
• Special facilities for self-service and care for the disabled (including preventive, anti-decubitus and orthopedic pillows and mattresses, medical beds with lifting devices, clamps, functional chairs and armchairs, on wheels, with removable elements, handrails, equipment for lifting and moving, special devices for the use of personal hygiene products)
• special facilities for dysfunction (including urocondoms, urine bags, bags for collecting urine, catheters, belts for attaching bags for collecting urine, hangers-hooks for attaching urine bags, colostomy bags, bags, plates and filters for colostomy bags, protective rings and elastic bands, ostomy rods, skin cleaners, odor neutralizers, anal swabs, ostomy swabs, irrigation systems and ostomy sleeves, colostomy belts)
These products must refer to one of the following OKPD2 codes:
32.50.13.190
Tools and devices used for medical purposes, other, not included in other groups;
32.50.50.141
Urine bags and colostomy bags.
Groupings of HS codes that should be applied to these products from the list of Regulation of the Government of the Russian Federation No. 2374:
- 3005;
- 3006 91 000 0;
- 3208;
- 3214;
- 3304;
- 3307;
- 3402;
- 3919;
- 3926;
- 4014;
- 6307;
- 7326;
- 7616;
- 8428;
- 8714 20 000 0;
- 9018;
- 9019;
- 9021;
- 9401;
- 9402;
- 9403;
- 9404;
- 9620 00 000 6;
- 9620 00 000 9".
Important note: the 0% VAT rate is applied only if the description of the medical product, OKPD2 code in the registration certificate matches the one specified in the regulation and if the applied HS code for customs clearance of goods from the list of RF Government Regulation No. 2374 matches. Otherwise, the 0% VAT rate will not apply to a registered medical device.