January 20, 2025

Order No. 1042 by the Ministry of Health of the Russian Federation

Decree No. 1042 of the Government of the Russian Federation dated 30/09/2015 (as amended on 20/03/2018) "On approval of the list of medical goods, the sale of which on the territory of the Russian Federation and the importation of which into the Russian Federation and other territories, under its jurisdiction, are not subject to value added tax (exempted from taxation)"

Save date: 16/04/2019

GOVERNMENT OF THE RUSSIAN FEDERATION

DECREE No. 1042

dated 30 September 2015

"ON THE APPROVAL OF THE LIST OF MEDICAL GOODS, THE SALE OF WHICH ON THE TERRITORY OF THE RUSSIAN FEDERATION AND THE IMPORTATION OF WHICH INTO THE RUSSIAN FEDERATION AND OTHER TERRITORIES, UNDER ITS JURISDICTION, ARE NOT SUBJECT TO VALUE ADDED TAX (EXEMPTED FROM TAXATION)"

List of amending documents (As per Decree No. 282 of the Government of the Russian Federation dated 09/04/2016, No. 1581 dated 31/12/2016, No.1404 dated 22/11/2017, No. 307 dated 20/03/2018 as amended by a decision of the Supreme Court of the Russian Federation dated 25/05/2016 N AKPI 16-289)

In accordance with subparagraph 1 of paragraph 2 of article 149 and subparagraph 2 of article 150 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

To approve the list of medical goods, the sale of which on the territory of the Russian Federation and the importation of which into the Russian Federation and other territories, under its jurisdiction, are not subject to value added tax (exempted from taxation).
The Ministry of Health of the Russian Federation, the Ministry of Labor and Social Protection of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation and the Federal Customs Service shall analyse the application of the list approved by this decree and, if necessary, make proposals to the Government of the Russian Federation to amend it.
To recognize invalid:

Decree No. 998 of the Government of the Russian Federation dated 21 December 2000 "On approval of the list of technical means used exclusively for the prevention of disability or rehabilitation of persons with disabilities, the sale of which is not subject to value added tax" (Collected Acts of the Russian Federation, 2001, N 1, Art. 129);

Decree No. 240 of the Government of the Russian Federation dated 28 March 2001 "On approval of the list of lenses and eyeglass frames (with the exception of sun glasses), the sale of which is not subject to value added tax" (Collected Acts of the Russian Federation, 2001, N 15, Art. 1488);

Decree No. 357 of the Government of the Russian Federation dated 10 May 2001 "On making additions to the list of technical means used exclusively for the prevention of disability or rehabilitation of persons with disabilities, the implementation of which is not subject to value added tax" (Collected Acts of the Russian Federation, 2001, N 20, Art. 2020);

Decree No. 19 of the Government of the Russian Federation dated 17 January 2002 "On approval of the list of the most important and vital medical equipment, the sale of which in the Russian Federation is not subject to value added tax" (Collected Acts of the Russian Federation, 2002, N 3, Art. 226).

Chairman of the Government

of the Russian Federation

D.MEDVEDEV

****

Approved

by Decree No. 1042 of the Government

of the Russian Federation

dated 30 September 2015

"LIST OF MEDICAL GOODS, THE SALE OF WHICH ON THE TERRITORY OF THE RUSSIAN FEDERATION AND THE IMPORTATION OF WHICH INTO THE RUSSIAN FEDERATION AND OTHER TERRITORIES, UNDER ITS JURISDICTION, ARE NOT SUBJECT TO VALUE ADDED TAX (EXEMPTED FROM TAXATION)"

List of amending documents

(As per Decree No. 1581 of the Government of the Russian Federation dated 31/12/2016,

No. 1404 dated 22/11/2017, No. 307 dated 20/03/2018)

*Product name and link to the corresponding code of the All-Russian Classifier of Products (OKP) OK 005-93 <>**		Code in accordance with the All-Russian Classification of Products by Economic Activities (OKPD 2) OK 034-2014	Code of the Single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (CN FEA EAEU)
I. Medical Products
(As per Decree No. 1404 of the Government of the Russian Federation dated 22/11/2017)
1.	Mechanized tools 94 3100 (stitching tools; cutting tools with drive; other mechanized tools)	32.50.13.190	9018
2.	Piercing instrument <**> 94 3200 (pivotal needles; tube needles (injection); vaccination needle, arrow-shaped blades; perforators, trocars)	32.50.13.190 32.50.13.110	9018 32 9018 39 000 0 9018 90 840 9
3.	Cutting and impact tools with sharp (cutting) edge 94 3300 (single-edged tools; toms; biting tools; scissors (medical); single-edging scraping tools; multi-edged tools with axis rotation (drills, mills, burs) and others)	32.50.13.190	8207 50 8207 70 9018
4.	Pushing tools 94 3400 (expanders; pushing tools (mirrors, spatulas); separating tools; extracting tools)	32.50.13.190	9018
5.	Multi-surface impact instruments (clamping) 94 3500 (clamps; tweezers (medical); clamp forceps; holders; crushing tools)	32.50.13.190	9018
6.	Probes, tools that examine with a bougie 94 3600 (probes; dilators; catheters; tubes, cannula)	32.50.13.190 32.50.13.110	9018
7.	Medical kits 94 3700 (sets for cardiovascular and abdominal surgery; trauma sets; otorhinolaryngological sets; ophthalmological sets; stomatological sets; obstetric, gynecological, urological sets; neurosurgical sets; general-purpose sets)	32.50.13.190 32.50.13.120 32.50.11	9018
8.	Traumatological products 94 3800 (products for joining bones; products for affecting bones; corrective products)	32.50.22.127	9021
9.	Instruments for functional diagnostics measuring 94 4100 (equipment complexes for the transmission of electrocardiograms over a telephone channel; cardiocomplexes; instruments for measuring bioelectric potentials; means for measuring mass, force, energy, linear and angular values, temperature; instruments for measuring pressure; instruments for measuring frequency, speeds, accelerations, time intervals and displacements; instruments for studying sound vibrations in human organs; instruments for measuring the volume and gas composition of the respiratory system air and blood; diagnostic signal generators, measuring equipment, complexes, signalling, registers, indicators)	26.60.12.121 26.60.12.122 26.60.12.123 26.60.12.124 26.60.12.129	8423 8518 8531 8542 31 300 0 8542 32 300 0 8542 33 300 0 8542 39 300 0 8543 20 000 0 9010 50 000 0 9016 00 9018 9025 9026 20 800 0 9027 9029 91
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
10.	Devices and instruments for diagnostics (except measuring). Corrective glasses (for vision correction) <*> 94 4200 (dioptrometers; endoscopic and magnifying devices; medical X-ray diagnostic devices; radio diagnostic devices; ophthalmic devices; devices for auscultation (listening); corrective glasses (for vision correction) <*>, other devices for functional diagnostics)	32.50.42.110 26.60.12.119 26.60.11.113 26.60.12.125	8525 80 9004 90 9008 50 000 0 9018 9022 9025 9030 39 000 9 9405 40 100 1
11.	Biological microscopes 44 3510	26.70.22.150	9011 10 9011 80 000 0 9012 10 900 0
12.	Medical radiation installations 69 4140	26.60.11	9022 9030
13.	Instruments and apparatus for medical laboratory research 94 4300 (medical analysers of the composition and properties of biological fluids; instruments and apparatus for sanitary-hygienic and bacteriological research; measuring instruments; instruments and apparatus for clinical diagnostic laboratory tests, except analysers; instruments and apparatus for sanitary-hygienic and bacteriological research, except for measuring; complexes and sets (kits) for clinical diagnostic laboratory tests; complexes and sets (kits) for sanitary-hygienic and bacteriological research; devices and auxiliary devices for clinical diagnostic, general purpose sanitary-hygienic and bacteriological research)	26.60.12.119	8413 8421 19 8479 89 970 8 9018 9027
14.	Instruments and equipment for treatment, anaesthetic. Devices for replacing the functions of organs and body systems 94 4400 (low-frequency electrotherapeutic devices and apparatus; high-frequency and quantum electrotherapy devices; devices for exposure to ultraviolet and infrared rays; treatment endoscopes; hydrotherapeutic and balneological apparatus, mechanotherapeutic apparatus; radiotherapeutic apparatus and instruments, radiotherapy and ultrasound, devices, devices for inhalation anaesthesia, ventilation, aerosol therapy, compensation and treatment of oxygen deficiency; devices for vacuum injection, for infusion and irrigation, devices and instruments for replacing the functions of organs and body systems, other devices and instruments for treating)	26.60.13.130 26.60.13.120 26.60.13.190 32.50.21.121	2844 40 200 0 3926 90 970 1 8414 8418 8421 8439 30 000 0 8471 60 8523 49 450 0 9018 9019 9020 00 000 0 9021 9022 9506 91
15.	Medical platform scales 42 7434	28.29.31.112	8423 9016 00
16.	Medical desktop scales 42 7452	28.29.31.113	8423 9016 00
17.	Sanitary and hygienic equipment, means for moving and transporting 94 5100 (disinfection equipment; sterilizing equipment; washing equipment; equipment for sanitary processing; equipment for cleaning and enriching the air; medical means for moving and transporting (stretcher, trolley and others)	32.50.12 32.50.50.000	8415 81 001 0 8419 8421 39 800 7 8422 8424 8428 8479 82 000 0 8713 8716 80 000 0 9401 79 000 9 9401 80 000 9 9402 90 000 0
18.	Equipment for offices and wards, equipment for laboratories and pharmacies 94 5200 (electric thermostats; universal dental installations; equipment cabinets and chambers; dental equipment, prosthetic, otorhinolaryngological; X-ray, radiological and traumatology equipment; laboratory and pharmacy equipment; various types of medical equipment and aggregates)	32.50.50.000 26.60.1 32.50.11.000	8413 19 000 0 8414 8417 80 300 0 8418 69 000 8 8419 89 989 0 8421 19 700 1 8424 30 8443 32 8460 12 900 9 8460 19 900 9 8460 22 900 0 8460 23 900 0 8460 24 900 9 8460 29 800 9 8460 90 900 9 8464 10 000 0 8464 90 000 0 8467 29 850 9 8471 8473 30 800 0 8474 39 000 9 8474 80 8477 59 8479 82 000 0 8479 89 970 8 8480 8501 31 000 0 8510 8514 8515 80 900 0 8523 8528 52 8528 59 9010 9018 9021 9022 9401 9402 9403 9405 9406 90 390 9406 90 900 9620 00 000 1
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
19.	Hearing aids, including implantable 65 7320, 94 4480	26.30.40.120 26.60.14.120	9021 40 000 0
20.	Wheelchairs and trolleys for the disabled 94 5150 (including manual drives, electric drives, cycle drives, microprocessor controls)	32.50.50.000 30.92.20	8713 10 000 0 8713 90 000 0 8716 80 000 0 9402 90 000 0
21.	Canes, crutches, supports (including walkers, playpens, stick supports) 93 9670	32.50.22.128 32.50.22.129 32.99.21.120	6602 00 000 0 7326 9021 10 100 0 9403 9620 00 000 9
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
II. Vision correction lenses, spectacle frames for corrective glasses (for vision correction)
22.	Lenses for vision correction 94 8000 (contact lenses, corrective lenses for glasses (for vision correction)	32.50.41	9001 30 000 0 9001 40 9001 50
23.	Frames for corrective glasses (for vision correction) 94 4265 <****>	32.50.43.000	9003
III. Technical equipment, including motor transport, materials that can be used exclusively for the prevention of disability or the rehabilitation of persons with disabilities
24.	Motorized wheelchair	29.10.52.190	8713 90 000 0
25.	Manually-operated automobiles and equipment for them (including mechanisms for loading wheelchairs, swivel seats, fixtures for fastening the wheelchairs), devices for manual control (including mechanical, electrical, pneumatic-hydraulic) and for re-equipment of cars)	29.10.59.390	8428 8703 21 109 9 8703 21 909 8703 22 109 9 8703 22 909 8703 31 109 0 8703 31 909 8708 9401 20 000 9 8703 40 109 8 8703 40 209 1 8703 40 209 3 8703 40 209 8 8703 40 309 8 8703 40 409 1 8703 40 409 3 8703 40 409 8 8703 50 109 1 8703 50 209 1 8703 50 209 3 8703 50 209 8 8703 60 109 8 8703 60 209 1 8703 60 209 3 8703 60 209 8 8703 60 309 8 8703 60 409 1 8703 60 409 3 8703 60 409 8 8703 70 109 1 8703 70 209 1 8703 70 209 3 8703 70 209 8
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
26.	Specially equipped means of transport, designed exclusively for the transport of persons with disabilities (including those equipped with lifts for the disabled, handrails, fasteners, safety features and alerts)		8702 8704
27.	Special tools for exchanging information, receiving and transmitting information for people with disabilities with impaired vision, hearing and vocalization, which can be used only for the prevention of disability or rehabilitation of people with disabilities (including vibro-tactile devices, special telephone sets, individual sound equipment and equipment for collective use, teletext decoders for receiving telecasts with hidden subtitles, displays, video systems with individual and collective image magnifier optics, optical devices (magnifying lenses), text reading and transformation systems to other forms of reproduction, talking book devices, films and video films with subtitles, relief-graphic manuals, including atlases, maps, globes, acoustic beacons, locators, voice-forming devices, communicators for the deaf and blind, intercoms, synthesized speech devices, tools for writing in dot-like and flat-print type)		3706 49 8471 60 700 0 85 9013 80 900 0 9021 90 900 9 9023 00 800 0
28.	Books with special font, typewriters for printing in Braille (font-casting)		4901 99 000 0 4903 00 000 0 4905 91 000 0 4911 99 000 0 8472 90
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
29.	Special tools for self-care and care for people with disabilities (including for prevention, pressure reducing support surface and orthopaedic pillows and mattresses, medical beds with lifting devices, latches, functional chairs and wheelchairs, with removable elements, handrails, equipment for lifting and moving, special devices for the use of personal hygiene products), special tools for violations of the discharge function (including condom catheter, urinals, urine bags, catheters, belt for attaching bags for collecting urine, hanger-hooks for attaching urinals, ostomy bags, bags, plates and filters for ostomy bags, protective rings and elastic half rings, ostomy rods, skin cleaners, odor neutralisers, anal tampons, ostomy tampons, irrigation systems and hoses for stoma, ostomy bag fastening belts)		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
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
30.	Adaptations for cooking and eating, adjusted for disabled people (including special scales and timers with acoustic output, means for cleaning and cutting products, special dishes)		3924 6911 6912 00 7323 7418 7615 8210 00 000 0 8211 8215 8423 10 9106
31.	Devices for gripping and moving objects (including holders for dishes, keys, tools, handsets, cuff holders, anti-slip and magnetic tapes, mats, clips, long handle hooks, sticks with tongs and magnets)		5703 5704 5705 00 7326 7616 8505 11 000 0 8505 19 9620 00 000 9
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
32.	Special equipment for water closets (including toilet bowls with armrests, supports, handrails, children's supports, showers and air dryers, chairs with sanitary facilities)		3922 3924 3925 6910 7324 7418 20 000 0 7615 20 000 0 8516 31 000 1 8516 31 000 9 8516 33 000 0 8516 79 700 0 9401
33.	Special tools for the control and management of household appliances that can be used only for the prevention of disability or rehabilitation of persons with disabilities (including switches, pedals, handles with remote control)		8526 92 000 8 8543 70 900 0 8536 50 8537 10 990 0 8539 50 000 0 8542 31 300 0 8542 32 300 0 8542 33 300 0 8542 39 300 0
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
34.	Means for monitoring the provision of comfortable living conditions for persons with disabilities, which can be used only for the prevention of disability or rehabilitation of persons with disabilities (including thermometers, barometers, air humidifiers, air cleaners, heaters, heat-air dryers, odor absorbers)		7321 8421 39 200 9 8516 21 000 0 8516 29 8516 31 000 1 8516 31 000 9 8516 33 000 0 8516 79 700 0 9025
35.	Clothing for disabled persons for special purposes, made to individual orders, or other special clothing that can only be used for the prevention of disability or rehabilitation of persons with disabilities (including compression clothing, compression and protective gloves, stockings, socks, helmets, vests, belts, leg bags, pants and skirts for movement in a wheelchair)		61 62 6307 6506 10 9021
36.	Special technical means for training people with disabilities and carrying out their work, which can be used only for the prevention of disability or the rehabilitation of people with disabilities (including tailored sewing machines, knitting machines, frames for weaving and knitting, tailor accessories with enlarged numbers and relief divisions, ironing equipment, equipment for cleaning the room, equipment for practising pottery, furrier and garden work, stone and bone processing, engraving, music, painting, sports, hunting, fishing)		4421 8201 8202 8203 8205 8206 00 000 0 8207 8214 84 85 9017 9021 9506 9507 9603 90 100 0 9603 90 910 0 9620 00 000 7
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
37.	Technical equipment for premises equipment used only for the prevention of disability or rehabilitation of persons with disabilities, including training (including special furniture adapted for the disabled, lighting fixtures, special boards, electronic magnifying glasses, audio classes, computer classes, classes for the deaf and blind, classes for studying in bed, supports for textbooks, devices for turning pages)		3926 10 000 0 8471 8523 9401 9402 9403 9405 9610 00 000 0
38.	Technical means for the development of spatial orientation skills for disabled people, independent movement, daily self-service, for training speech, writing and communicating, the ability to distinguish and compare objects, means for teaching programming, computer science, personal safety rules		85 8471
39.	Learning games for people with disabilities, intended only for the prevention of disability or rehabilitation of disabled people (including designers, lotto, checkers, chess, games for the development of fine manual motor skills)		3926 9503 00 9504
40.	Special training and sports equipment for people with disabilities, which can only be used for the prevention of disability or rehabilitation of people with disabilities (including respiratory, physical strength, surdologopedic, ophthalmic exercise equipment, exercise bikes, running machines, devices for developing limbs and trunk, static-dynamic function, movement coordination)		9019 9506
41.	Equipment and technical devices for the medical rehabilitation of persons with disabilities (including massage and stimulation of various body segments, applicators, pneumatic suits, massage chairs and tables, cardiac stimulators, muscle, pain-relief)		3926 20 000 0 4015 90 000 0 6210 6211 9019 9021 50 000 0 9401 9402
42.	Devices for dressing and undressing (including buttons for fastening, for putting on and removing items of clothing, special buttons, stand for putting on outer clothing)		4421 8479 89 970 8 9606 9620 00 000 7
(As per Decree No. 307 of the Government of the Russian Federation dated 20/03/2018)
IV. Prosthetic and orthopedic products, raw materials and materials for their manufacture and semi-finished products for them
43.	Prostheses 93 9600 (including prostheses of the upper and lower extremities, ophthalmic, auditory, nasal, palate, mammary gland, genital organs, combined and therapeutic and cosmetic)	32.50.22	3926 9021
44.	Orthoses 93 9600 (including upper and lower extremity orthopedic appliances, retractors, corsets, obturators, bandages, bras, semi-graces and graces for prosthetics of the mammary gland, removable joint-immobilizers, corrective devices for upper and lower extremities)	32.50.22	3926 6212 9021
45.	Orthopedic shoes 88 2180, 88 2280, 88 2380, 88 2480, 88 2580, 88 2680, 88 2780 (complex and lightly complex), shoes for devices and prostheses, orthopedic pads, supplementary orthopedic corrective devices (including insoles, half insoles)	32.50.22.150	6403 9021

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<*> The code for the All-Russian Classifier of Products (OKP) OK 005-93 is taken into account in relation to medical devices registered in the prescribed manner before 01 January 2017.

<**> With the exception of medical syringes (code CN FEA EAEU 9018 31).

<***> With the exception of protective glasses and protective masks (CN FEA EAEU 9004 90).

<****> Products classified by codes CN FEA EAEU 9003 codes can be assigned to this list based on the principles of determining their codes according to the All-Russian Product Classifier OK 005-93 (only frames for corrective glasses) are referred to OKP code 94 4265 (for vision correction) and by the All-Russian Classifier of Products by Economic Activity (OKPD 2 OK 034-2014).

<*****> Products classified exclusively by the CN FEA EAEU.

Notes: 1. For the purpose of applying Section I of this list, the CN FEA EAEU codes should be used with reference to the corresponding code for the product classifier (OKP) OK 005-93 or (OKPD 2) OK 034-2014 subject to the registration of medical devices in accordance with the law of the Eurasian Economic Union or by December 31, 2021 the state registration of medical devices in accordance with the legislation of the Russian Federation.

(As per Decree No. 1404 of the Government of the Russian Federation dated 22/11/2017)

For the purposes of applying Sections II-IV of this list, it is necessary to be guided by the CN FEA EAEU code, product name, with reference to the corresponding code according to the product classifier OK 005-93 (OKP) or OK 034-2014 (OKPD 2) (in case the codes are indicated).