RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/RUS/25/Add.2 
14 June 2002 
 (02-3322) 
Working Party on the Accession 
of the Russian Federation Original:  English 
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON THE 
ACCESSION OF THE RUSSIAN FEDERATION  
TO THE WORLD TRADE ORGANIZATION  
 
Addendum  
 
  The Permanent Mission of the Russian Federa tion has submitted the attached supplementary 
information to the first draft of the Working Pa rty Report on the Accession of the Russian Federation 
to the WTO (document WT/ACC/SPEC/RUS/25 refers). 
 
 
_______________ 
 
  
 
 WT/ACC/SPEC/RUS/25/Add.2 
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 CONTENTS 
 
Documentation Provided......................................................................................................... ..............1 
ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ...................................................1 Economic Policies.............................................................................................................. .....................1 
- Monetary and fiscal policies................................................................................................. ....1 
- Foreign Exchange and Payments System ...............................................................................1 - Pricing Policies ............................................................................................................. .............4 
- Competition Policy........................................................................................................... .........4 
FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ...................................................6 
Powers of executive, legislative and judicial branches of government..............................................6 
- Branches of State Power, Federal Structure and Delimitation of Jurisdiction 
between Federal and sub- Federal Authorities .......................................................................6 
POLICIES AFFECTING TRADE IN GOODS ................................................................................13 Trading Rights ................................................................................................................. ....................13 
Fees and Charges for Services Rendered......................................................................................... ..16 
Application of Internal Taxes on Imports ....................................................................................... ..17 
- Excise Taxes................................................................................................................. ............17 
- Value added tax.............................................................................................................. .........17 
Quantitative import restrictions............................................................................................... ..........18 
Import Licensing Systems ....................................................................................................... ............19 
- Customs valuation............................................................................................................ .......19 
- Rules of Origin .............................................................................................................. ..........19 
- Anti-dumping, Countervailing Duties and Safeguard Regimes .........................................20 Export Regulation.............................................................................................................. ..................20 
- Export Duties................................................................................................................ ...........20 
- Export Licensing Procedures.................................................................................................2 1 
- Export Financing, Subsidy and Promotion Policies ............................................................21 3. Internal Policies Affecting Foreign Trade in Goods ............................................................21 - State tradin g practices...................................................................................................... ......21 
Governmental Procurement Practices ............................................................................................. ..22 
TRADE-RELATED INTELLECTUAL  PROPERTY REGIME....................................................22 
- General Council .............................................................................................................. ........22 
- Copyrights and related rights................................................................................................ 23 
- Trademarks including Service Marks ..................................................................................24 - Geographical indications, including appellations of origin.................................................24  WT/ACC/SPEC/RUS/25/Add.2 
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 - Inventions and Industrial Designs.........................................................................................24 
- Layout Designs of Integrated Circuits ..................................................................................25 - Requirements on undisclosed information, including trade secrets and test data............25 
- Criminal Measures............................................................................................................ ......25 
- Criminal procedure ........................................................................................................... .....26 
- Administrati ve matters....................................................................................................... ....26 
- Border Me asures.............................................................................................................. .......27 
- Civil Law Remedies and Procedure ......................................................................................27 TRANSPARENCY ................................................................................................................... ...........28 
Publication on Information on Trade ............................................................................................ ....28  WT/ACC/SPEC/RUS/25/Add.2 
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 Documentation Provided 
1. 3 bis The representative of the Russian Fe deration stated that his country was 
implementing unprecedented reforms in its economy. This process was primarily aimed at improvement and dynamic development of a market economy supported by a stable and 
transparent legislation and capable of long-term  dynamic growth and ensuring a continuing 
improvement of the living standards and public welfare, as well as an effective reproduction 
and modernization of production capacities, st rengthening the interna tional competitiveness 
and security of the country. 
The Russian Government was facing a number of important social, institutional, 
macroeconomic and structural investment tasks.  Notably: to overcome the post-crisis decline 
in the living standards through a growing GDP and production effectiveness, widening of 
domestic sources of financial 
investments, creation of an environment congenial to 
development  (attracting) of direct foreign investment, which latter task will require 
implementation of effective protection mechanis ms for proprietary rights, development of 
competitive markets for goods, services and capitals , and an enhanced role of smaller and 
medium business, etc. 
The main task in the area of foreign economic policy is to make headway in what concerns 
Russia’s institutional integration in the world ec onomy. A first priority of this process is the 
accession to the WTO which will significantly improve trade and political aspects of 
international economic cooperation for Russia."   
ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
Economic Policies 
- Monetary and fiscal policies 
2. In respect of paragraph 8  "Responding to the question whethe r differential treatment  in 
favour of  Russia’s imports from and exports to  CIS countries is eliminated the representative 
of the Russian Federation noted, that Russia h as concluded free trade agreements with CIS 
countries which meet requirements of Art.XXIY of the GATT. He stated further that taxation 
at subfederal level is fully consistent with  the WTO requirements.  VAT wass reimbursed to exporters after the fact of exports was bei ng demonstrated to tax authorities. The only 
exeption to this rule is exportation of crude oil and natural gas to CIS countries, where VAT 
was not reimbursed to Russian exporters in  accordance with intern ational agreements 
concluded between Russia and CIS countries." 
- Foreign Exchange and Payments System 
3. In respect of paragraph 11.   The representative of the Ru ssian Federation proposed the 
following wording for paragraph 11: 
"The representative of the Russian Federation r ecalled that as a member of the International 
Monetary Fund (IMF) since 1992, his count ry had followed internationally accepted 
monetary rules. The national currency – the Ro uble (equal to 100 Kopeks) – was convertible 
to foreign currencies on the basis of current market rates. Pursuant to the commitments 
undertaken by the Russian Federation under Ar ticle VIII of the  Agreement of the 
International Monetary Fund imposing an oblig ation to avoid limitations on payments and 
transfers under current international transacti ons without the approval of the Fund, and 
pursuant to Article 6 of Law 3615-1 "On Curre ncy Regulation and Currency Control" of WT/ACC/SPEC/RUS/25/Add.2 
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 9 October 1992, current currency operations we re performed by residents and non-residents 
without any limitations. No multiple exchange rates were maintained. The Russian Federation 
had long been using a single exch ange rate based on the market.  
However six restrictions of minor economic significance and without an impeding effect on 
trade remained in place:  
Firstly, these restrictions covered exclusively  transactions involving capital flow which were 
not regulated by the WTO Agreements and in respect of which Russia had no negative 
commitments under its international agreements; 
Secondly, these restrictions were gradually be ing abolished. For instance, Federal Law "On 
Amendment and Supplementation of the Russi an Federation Law "On Currency Regulation 
and Currency Control" contained an extended list of unrestricted currency transactions; 
Thirdly, the restrictions still maintained were connected first and foremost with the necessity 
to prevent illegal outflow of capital from the country and to combat money-laundering practices. The same task was the focus of effo rts of the world financial community joined 
through international financial organisations, including FATF, in fighting the sponsoring of 
international terrorism ;  
Fourthly, the existing restrictions were held in pl ace due to the fact that the adverse effects of  
escape of capital from the Russian Federation dur ing the 1998 financial crisis had not yet 
been overcome. 
Fifthly, these restrictions did not limit ability of service provider to provide service or\and to 
be established in the territory of the Russian Fe deration, thus meeting the requirements of the 
WTO." 
4. Explanations for paragraph 12.  In response to the members’ concerns at para. 12, the 
representative of the Russian Federation stated that pursuant to Article 10 of Law No. 3615-1 
"On Currency Regulation and Currency Control"  of October 9, 1992, currency control 
proceeded mainly along the following lines: 
- determining whether a currency transaction w as consistent with the legislation in 
force and whether all required licenses and permits were available; 
- control of compliance by residents with their obligations to the state nominated in 
foreign currency, as well as their obligations in respect of sale of foreign exchange on 
the internal exchange market of the Russian Federation; 
- control of legitimacy 
(substantiation)  of payments in foreign currency; 
- control over full and accurate record and accounting of currency operations, and 
operations performed by nonresidents in Ru ssian currency, for the primary purpose of 
controlling that foreign exchange revenu es return to Russia and monitoring the 
outflow of foreign exchange from the c ountry under prepayment arrangements. 
5. Comments to paragraph 13.  In addition to Russia’s response at para. 13, the representative 
of the Russian Federation commented that pursuant to Article 149 of Part II of the Tax Code 
of the Russian Federation, sale and purchase of foreign currency in cash or without cash 
transfer  (including mediation services for sale and purchase of foreign currency) were not 
subject to taxation.  WT/ACC/SPEC/RUS/25/Add.2 
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 6. Comments to paragraph 14.   In response to members’ questions at para. 14, the 
representative of the Russian Federation explaine d that pursuant to Article 6.5 of Law No. 
3615-1 "On Currency Regulation and Currency C ontrol" of 9 October 1992, 50% export 
earnings generated from exports of goods, services  and results of intellectual activity were 
subject to mandatory resale through authorized  banks on the internal exchange market at 
market exchange rates. At this stage, the re quirement of mandatory partial resale of currency 
earnings on the domestic foreign exchange market  was an important instrument guaranteeing 
stability of foreign exchange market and predicta bility of the rouble exchange rate dynamics, 
and a means of mobilization of currency resources required to fulfil foreign payments obligations. It would be very premature to  abandon this measure at this point.  
The procedure for purchase of foreign currency with roubles on the internal exchange market 
by resident legal entities for the purposes of payments under goods import contracts was provided by Instruction No. 519-U of the Ce ntral Bank of the Russian Federation of 
22 March 1999, and required the following to be implemented: 
Firstly, a resident makes a payment to the tran sacting authorized bank for 100% value of the 
amount with which it is proposed to purchase foreign currency; 
Secondly, the resident establishes a deposit for value of the foreign currency to be purchased. 
Thus, the requirement to make a deposit for th e purpose of purchasing foreign currencies for 
prepayment of import deliveries is a mandatory enabling condition for purchase of foreign currency on the internal exchange market, which is not however intended to restrict rights and 
lawful interests of residents but rather to control and restrain currency outflow from the 
country. This requirement is applicable only in case of  advance payments beyond 90 days 
only. Otherwise, foreign currencies destined  to pay capital transactions may be freely 
obtained by residents on the domestic market. 
Similarly no additional deposit is required for the purposes of settlements between residents 
in case of payment through
 (by) a letter of credit, bank guarantee, or where a risk insurance 
contract is available in respect of non-return of export exchange earnings. 
Underlying Russian currency control legislation were the Law of the Russian Federation "On 
Currency Regulation and Currency Control" and pr ovisions of other legislative acts: "On the 
Central Bank of the Russian Federation (B ank of Russia)", "On Banks and Banking 
activities", "On State Regulation of Foreign Trade Activity". The procedures for currency transactions were also provided by regulatory acts of the Central Bank of the Russian 
Federation. 
7. Comments to paragraph 18.  In response to members’ concerns at para. 14, the 
representative of the Russian Federation explai ned that Central Bank regulations requiring 
shipment of goods within 90 days of paymen t of invoice are non-discriminatory and cannot 
cause interruption in transactions, for with the benefit of modern means of transportation 90 
days was ample time for delivery of goods  from virtually any geographical location 
worldwide to Russia. On the contrary, this regulation fac ilitated currency transactions as 
transactions of 90-days duration were qualifie d for current operations and did not require 
Central Bank authorization. 
He also added that further gradual (progressi ve) liberalization of currency regulation and 
control was envisaged in the future. A massiv e reform was underway to improve the existing 
currency regulation legislation.  A federal law "On Amendments  and Supplements to Law "On 
Currency Regulation and Currency Control" was in the drafting. WT/ACC/SPEC/RUS/25/Add.2 
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 8. Addendum to paragraph 21.   To add the following text. 
"The representative of the Russian Federation sai d that the provisions of the Federal Law in 
question on banning foreign  investments were  eliminated completely by the Federal 
Law 18-FZ 07.01.1999"  
- Pricing Policies 
9. On 48 bis. In response to the concerns of a number of WTO members regarding pricing for 
freight railway transportation the representativ e of the Russian Federation elucidated as 
follows: 
- Russia was preparing to transit to the sa me pricing scheme on export-import cargoes 
as was maintained in domestic transportation. 
- In August 2001, the first stage of unificati on of railway freight rates (transition to 
payment for export and import cargoes shi pped through Russian ports based on Price 
List No. 10-01 tariffs) was implemented. 
- Competent federal executive authorities were preparing the second stage of tariff 
unification for freight railway transportation (transition to payment for export and 
import cargoes shipped through Russian border checkpoints based on Price List No. 
10-01 tariffs). 
- This will eliminate the existing differen tiation in pricing for export and import 
cargoes as shipped through Russian ports  and border checkpoints and domestically 
circulated cargoes.  
- Competition Policy 
 Comments to paragraphs 52-57 
10. Paragraph 52.  The representative of the Russian Federation stated that his authorities 
attached great importance to competition policy.  Noting that it was not fully covered by  
WTO provisions, the Russian Federation closely followed the activities of the WTO Working 
Group on the interaction between trade and competition policy. 
The basic goal of competition policy in the Ru ssian Federation was to create favourable 
climate for  
the development of free enterprise, co mpetition and effective functioning of 
commodity markets by preventing, restraining and eliminating monopolistic and anti-competitive practices among economic operators 
11. Paragraph 53.   He noted that Russia had adopted and maintained a number of legislative acts 
implementing its competition policy, including Federal Law No. 948-1 of 22 March 1991 "On 
Competition and Restriction of Monopoly Ac tivity on Commodity Markets" (as amended on 
24 June 1992, 25 May 1995 and 2 January 20 00); Federal Law No. 147-FZ "On Natural 
Monopolies" of 17 August 1995 (as amended on  8 August 2001); Federal Law No 117-FZ of 
23 June 1999 "On Protection of Competition in  the Financial Services Market" (as amended 
on 30 December 2001), Federal Law No. 108-FZ "On Advertising" of  18 July 1995 (as 
amended on 18 June 2001, 14 December 2001, 30 December 2001); Federal Law No. 2300-1 
of 7 February 1992 "On Consumers Rights Prot ection" (as amended on 9 January 1996, 17 
December 1999, 30 December 2001), the Russian Federation Code of Administrative Offences (Federal Law No. 195-FZ of 30 Dece mber 2001) to take effect on 1 July 2002.  WT/ACC/SPEC/RUS/25/Add.2 
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 The existing Russian legislation in consistenc y with the international norms contained, 
therefore all the basic elements of state supe rvision and control over agreements (Concerted 
Actions ) of economic operators which affected  competition on commodity and financial 
services markets,    
12. Paragraph 54.  The representative of the Russian Federati on further noted that the role of the 
Ministry of Anti-monopoly Policy of the Russian Federation (MAP) was to implement 
government competition policies and control th e enforcement of anti-monopoly legislation. 
The main functions of the Ministry were to prevent, restrain and prosecute of monopolistic 
activities and unfair competition; promote the formation of a market environment through 
developing competition and enterprise;  implem ent state control over the enforcement of 
antimonopoly legislation of the Russian Federati on and well as legislation on consumer rights 
protection, state support for free enterprise, advertis ing, and, to the extent of its authority, the 
legislation  on natural monopolies and commodity markets.  
13. Paragraph 55.  Members requested details on the role of  MAP and its interaction with other 
federal or sub-federal agencies, and on specifi c actions taken by the Ministry, such as 
remedies used in the case of established violations of anti-monopoly legislation. 
14. Paragraph 56.  In response, the representative of the Russian Federation explained that the 
main functions of MAP included legislativ e initiatives in respect of improvement and 
enforcement of anti-monopoly legislation and other regulatory acts connected with the functioning of the market and promoting free competition; development and execution of measures for de-monopolisation of production and distribution of goods and services; 
monitoring of compliance with anti-monopoly requirements in the establishment, mergers and 
affiliations of businesses (unions and associati ons), liquidation and separation (spin-off) of 
state and municipal unitary enterprises and buy- ins into commercial companies; advising on 
the effects of safeguard measures on compe tition in the Russian market; monitoring of 
compliance by federal and regional executive authorities, local administrations, businesses 
and non-profit organisations with antimonopoly le gislation of the Russian Federation as well 
as legislation on consumer rights protection, state support for free enterprise, legislation on advertising and  natural monopolies  
He added that the Constitution of the Russian  Federation referred promotion of competition 
and ensuring freedom of enterprise 
(the economic activities)  to the competence of the 
Russian Federation.  
MAP functioned through its headquarters and a netw ork of territorial divisions. In the notified 
period there existed 71 active territorial divisions  in 86 regions of the Russian Federation. 13 
territorial divisions were vested with author ity extending to two or more regions of the 
Russian Federation. Territorial divisions reported  (are accountable ) to MAP only, thus 
ensuring uniformity of legal treatment of competition in the Russian Federation. The Ministry 
and its territorial divisions worked in c onjunction with federal and regional executive 
authorities, local administrations, community associations and other entities. 
15. Paragraph 57.  The representative of the Russian Federa tion stated that an increased activity 
of the antimonopoly authorities and a growing incidence of reports from economic entities, executive authorities and other entities had served to increase the total number of 
identifications and prosecutions of antimonopol y legislation infringements in commodity 
markets in 2001 by 27% compared to 2000. WT/ACC/SPEC/RUS/25/Add.2 
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 The content of antimonopoly legislation infri ngements in commodity markets in 2001 had not 
changed compared to the previous years. The to tal number of lawsuits filed in 2001 was 8540, 
including: abuse of dominant position in commodity market – 3129, anti-competitive practices – 343, violations associated with  establishment, merger and affiliation of 
associations of businesses, liquidation and separation (spin-off) of state and municipal unitary 
enterprises and buy-ins into co mmercial companies – 5182. In total, the number of lawsuits 
filed in 2001 exceeds the 2000 figure by 31%. Administrative penal measures were 
adjudicated in 5337 cases. Fines were imposed in 3697 cases and 1837 administrative warnings were issued.   
16. Paragraph 58.  The representative of the Russian Federation confirmed that updates on the 
activity of MAP and its territorial divisions  were published in the journal "Antimonopoly 
Ministry Newsletter", on the web site of the Ministry ( www.maprus.ru
), and once a month 
through press conferences or round-table discu ssion. Reports on the activity of MAP were 
submitted to OECD once in every two years in English in required format. 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
Powers of executive, legislative and judicial branches of government 
- Branches of State Power, Federal Structure and Delimitation of Jurisdiction between 
Federal and sub-Federal Authorities 
17. Paragraph 64.  In response to additional questions from members regarding the Russian 
judicial system the representative of the Russian Federation elaborated as follows. 
The functioning of the judicial system of th e Russian Federation was regulated by Federal 
Constitutional Laws No. 1-FKZ of December 31,  1996 "On Judicial System of the Russian 
Federation"; No. 1-FKZ of February 21, 19 94 "On Constitutional Court of the Russian 
Federation" (as amended on Fe bruary 8, 2001); and No. 1-FKZ of April 28, 1995 "On 
Arbitration Courts in the Russian Federation". 
The functioning of the judicial system of th e Russian Federation was regulated by Federal 
Constitutional Laws No. 1-FKZ of December 31,  1996 "On Judicial System of the Russian 
Federation"; No. 1-FKZ of July  21, 1994 "On The Constitutional Court of the Russian 
Federation" (as amended on Fe bruary 8, 2001); and No. 1-FKZ of April 28, 1995 "On 
Arbitration Courts in the Russian Federation". 
Judicial power is exercised exclusively by cour ts represented by judges, juries, arbitrators and 
ad-hoc  arbitrators duly appointed from among the ge neral public to administer justice. No 
other agencies or persons are entitled to administer  justice. Judicial power is independent and 
operating autonomously of legislative and executive power. 
Justice is equal for all. Courts shall not fa vour any agency, person or otherwise litigant based 
on nationality, class, sex, race, language, or polit ical convictions, background, wealth, title, 
place of residence, place of birth, religion of choice, convictions, membership of community 
organisations, or any other grounds unless established by federal law. 
The court system of the Russian Federation is represented by federa l courts, constitutional 
courts and magistrate’s courts.  
The judicial  system of the Russian Federation is re presented by federal courts, constitutional 
(charter) courts and magistrate’s courts.  WT/ACC/SPEC/RUS/25/Add.2 
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 Federal courts include: 
- the Constitutional Court of the Russian Federation; 
- the Supreme Court of the Russian Federation,  supreme courts of republics, territorial 
and regional courts, courts of cities of fe deral significance, courts of autonomous 
regions and autonomous districts, regional courts, military and specialised courts, 
together comprising the system of fede ral courts of general jurisdiction; 
- the Highest Arbitration Court of the Russian Federation, district federal arbitration 
courts, regional arbitration courts, toge ther comprising the system of federal 
arbitration courts. 
- Courts of general jurisdiction of subjects  of the Russian Federation are as follows: 
constitutional charter  courts of  subjects of Russian Federation, magistrate’s courts. 
Courts exercise judicial power independently a nd uninfluenced by any person’s will, abiding 
solely by the Constitution of the Russian Federation and the law.  
The judges, the jury and arbitrat ors involved in administration of justice are independent and 
are governed solely by the Constitution of the Russi an Federation and the law. Guarantees of 
their independence are provided by the Constitu tion of the Russian Federation and federal 
laws. 
Judgements of federal courts, magistrates and re gional courts of the Russian Federation after 
taking effect, and any lawful rulings, as well as their requests, orders, summons and other 
communications  are binding for all government authorities, local administrations, community associations, officials, other natural persons and legal entities, and are enforceable without 
reservation everywhere in the Russian Federation.   
Failure to comply with a court judgement, or  otherwise contempt of court, entail liabilities 
provided by federal laws. 
He also noted that the civil litigation procedures for federal courts of ge neral jurisdiction were 
provided by the Code of Civil Procedure of the Russian Federation, whereas procedures of 
arbitration courts were provided by the Code  of Arbitration Procedure of the Russian 
Federation. 
18. Comments to paragraphs 65 – 75 .  In response to questions from members regarding the 
hierarchy of legislative acts in the Russian Fe deration at par. 65, the representative of the 
Russian Federation explained as follows. 
The Russian normative legal system was comprised of federal normative legal acts and  
normative legal acts of the subjects of the  Russian Federation. 
The federal normative legal system consisted of: - the Constitution; 
- federal constitutional laws; 
- federal laws; 
- decrees and resolutions of the President of the Russian Federation;  
- resolutions and orders of the Government of the Russian Federation; 
- acts of federal executive authorities;       
The normative legal system of subjects of the Russian Federation consisted of: WT/ACC/SPEC/RUS/25/Add.2 
Page 8  
 
 - constitutions of republics of the Russian Fede ration, charters of other members of the 
Russian Federation; 
- laws of  subjects of the  Russian Federation 
- normative legal acts of government authorities of subjects of the Russian Federation. 
The Constitution of the Russian Federation is the t op instrument in the hierarchy of legal acts. 
The Constitution has supreme overriding power, direct  effect and is applicable everywhere in 
the Russian Federation. All federal and regiona l regulatory legal acts and regulatory legal acts 
of local administrations must be compliant with the Constitution. 
The Constitution of the Russian Federation is the t op instrument in the hierarchy of legal acts. 
The Constitution has supreme overriding power, direct  effect and is applicable everywhere in 
the Russian Federation. All federal normative le gal acts, legal acts of subjects  and normative 
legal acts of local administrations must be compliant with the Constitution. 
Federal constitutional laws regulate issues dir ectly provided for by the Constitution of the 
Russian Federation. 
Federal laws regulate the areas of joint comp etence of the Russian Federation and Russian 
Federation regions. 
Federal constitutional laws and federal laws are binding throughout the territory of the 
Russian Federation.   
Acts of the President of the Russian Federation are adopted on the basis and in elaboration of 
the Constitution of the Russian Federation and la ws. Normative legal acts of the President he 
form of decrees and resolutions. 
The President is entitled to issue a regulatory de gree to close a gap in legal regulation (for 
lack of a corresponding federal law). Such d ecree does not prevent the Federal Assembly 
from passing a law regulating the same issue, and th e scope of such law would not have to be 
limited to the scope of the presidential decree. 
The Russian Federation Government issued r esolutions and orders on the basis and in 
furtherance of the Constitution of the Russian Federation, federal cons titutional laws, federal 
laws, normative decrees of the President of th e Russian Federation. The need for a further 
Government act would as a rule be indicated in  the relevant federal law. Resolutions and 
orders of the Russian Federation Government ar e binding in the Russian Federation. Acts of 
the Russian Federation Government  may be appealed to court. 
Acts of federal executive authorities are issued based on and in furtherance of federal laws, 
presidential decrees and resolutions of the Ru ssian Federation Government and are expected 
to be compliant therewith. These acts have an  auxiliary and detailing function. Federal 
executive authorities issue legal acts to the extent of their competence as provided by the 
relevant regulations. 
International treaties of the Russian Federation are concluded by appoint ed federal authorities 
on behalf of the Russian Federation in comp liance with the Constitution and federal laws. 
After official acknowledgement, ratification and ap proval, international treaties in due course 
acquire a binding effect throughout the Russian Federation. Where an international treaty of 
the Russian Federation provides rules other than those established by law, the rules of the 
international treaty shall govern.  WT/ACC/SPEC/RUS/25/Add.2 
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 Normative legal acts of the subjects of the Russian Federation  (laws and other  normative 
legal acts) are issued in areas of joint compet ence of the Russian Federation and the subjects 
of the Russian Federation  provided they do not contravene federal legislation. 
Outside the competence of the Russian Federation and the above-mentioned joint competence 
areas, the subjects of the Russian federation may issue  their own normative legal acts. 
Article 72 of the Constitution of the Russian Fe deration provide that ensuring compliance of   
normative legal acts of subjects of the Russian  Federation with the Constitution and federal 
laws is a task pertaining to the joint compet ence of the Russian Federation and its subjects. 
Thus, for instance, the highest authority of a s ubject of the  Russian Federation is entitled to 
apply to court seeking to establish compliance of  an act issued by the same or an executive 
authority of such subject with the Constitution of the Russian Federation, federal laws and 
international commitments (see Article 29 of Federal Law No. 184-FZ of October 6, 1999 
"On General Principles of the Organisation of  the Legislative Representative and Executive 
Authorities of State Power of the Subjects of  the Russian Federation "). 
Authorities of the subjects of the Russian Federa tion are also entitled to ensure compliance of 
normative legal acts of the subjects of the Russian Federation with federal legislation. 
Pursuant to Article 85 of the Constitution of the Russian Federation, the President of the 
Russian Federation is entitled to suspend the effect of acts of regional executive authorities 
where such acts contravene the Constitution of  the Russian Federation and federal laws, 
international commitments until a relevant court judgement. 
The control mechanism in respect of compliance of  normative legal acts of the subjects with 
federal laws is provided by Federal La w No. 184-FZ of 6 October 1999 "On General 
Principles of the Organisation of the Legisl ative Representative and Executive Authorities of 
State Power of the Subjects of  the Russian Fe deration ". The Public Prosecutor’s Office is in 
charge of such control. 
The Public Prosecutor is in charge of contesting normative legal acts of the subjects of the 
Russian federation that are in conflict with fe deral legislation. Protests are lodged with the 
issuing authority or official or their superior authority or official. 
The Public Prosecutor, following due procedures, is able to apply to the Supreme Court of the 
republic, territorial (regional) court, court of a city of federal significance, autonomous district, autonomous region seeking to invalidate such acts (Law No. 2202-1 of 17 January 1992 "On the Public Prosecutor’ s Office of the Russian Federation"). 
Decree No. 849 of the President of the Russian Federation of 13 May 2000 "On the 
Authorised Representative of the President of the Russian Federation in a Federal District" 
institutionalised the function and authority of a presidential representative in a federal district. 
One of the functions of a presidential representa tive is to submit to the President proposals 
regarding suspension of acts of executive au thorities of the subjects of the  Russian 
Federation contravening the Cons titution, federal laws or international commitments of the 
Russian Federation.  
Presidential decree No. 1486 of 10 August 2000 "On Supplement Measures to Provide 
Integrity of Legal Treatment in the Russian Federation" created a federal registry of 
normative legal acts of the subjects of the   Russian Federation. WT/ACC/SPEC/RUS/25/Add.2 
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 The highest authorities of the subjects of the  Russian Federation  are supposed to forward to 
the Ministry of Justice of the Russian Federation copies of  normative legal acts of the 
subjects of the Russian Federation within 7 days of their adoption, for inclusion in the federal 
registry and legal review. 
Where a normative legal act is inconsistent with  the Constitution of the Russian Federation or 
a federal law, the relevant expert  opinion is forwarded by the applicable territorial division of 
the Ministry of Justice to: 
- the  authority of the subject of the Russian Federation; 
- authorised representative of the President of  the Russian Federation at an applicable 
federal authority; 
- territorial legislative department of  the Ministry of Justice in such subject of the  
Russian Federation; 
- the Prosecutor’s Office of the subj ect of the Russian Federation. 
Based on such opinion, the Legislative Departme nt of the Ministry of Justice drafts a 
presidential decree suspending such act of an   executive authority of the subject of the 
Russian Federation,  drafts inquiries to the Constitutional Court of the Russian Federation, 
proposals to use of reconciliation procedures, ot her proposals regarding rectification of the 
conflict with the Constitution or federa l laws of the Russian Federation. 
Lawsuits regarding compliance with the Constitu tion of the Russian Federation, constitutions 
of Russian regions, laws, other regulatory acts of  Russian regions regarding issues of joint 
competence of the Russian Federation and its regions or the exclusive competence of the 
Russian Federation are heard by the Constitutiona l Court of the Russian Federation (Federal 
Constitutional Law No. 1-FKZ of July 21, 1994 "On the Constitutional Court of the Russian 
Federation"). Acts and parts thereof found to  contravene the Constitution become invalid. 
Lawsuits regarding compliance with the Constitu tion of the Russian Federation: constitutions 
of the subjects of the  Russian Federation, laws and other  normative acts of  the  subjects of 
the Russian federation regarding issues of joint competence of the Russian Federation and its  
subjects,  or  regarding the issues of the excl usive competence of the Russian Federation are 
heard by the Constitutional Court of the Russi an Federation (Federal Constitutional Law No. 
1-FKZ of July 21, 1994 "On the Constitutional Court of the Russian Federation"). Acts and 
parts thereof found to contravene the Constitution become invalid. 
19. Comments to paragraph 76.  In response to members concerns, the representative of the 
Russian Federation explained that any decisions or action/inaction by the state authorities, 
local administrations, community associations or  officials could be appealed to court. 
He also noted that Article 13 of the Civil Code of the Russian Federation provided for 
invalidation of an act issued by a state authority or a local administration. A non-regulatory act issued by a state authority or a local admini stration, or even, in the instances provided by 
law, a normative act which does not correspond to the law or to other legal acts and which 
violates the civil law rights and lawfully protected  interests of a citizen or legal entity may be 
declared invalid by the court. 
Depending on the nature of the right that was violated, protection may be granted in civil, 
administrative, constitutional or criminal procedures. 
Pursuant to Article 11 of the Civil Code of th e Russian Federation, protection of violated or 
disputed civil law rights shall be provided by a court of general jurisdiction, an arbitration  WT/ACC/SPEC/RUS/25/Add.2 
 Page 11 
 
 
 court or an arbitration tribunal in accordance with jurisdictional rules as established by 
procedural legislation. 
Judicial protection is the preferential but not the only form of protection of civil law rights. 
Protection may be granted in administrative pro cedures, but only in the instances provided by 
law. Also, a decision adopted in administrativ e proceedings may be appealed in court. 
The judicial authorities implementing protection of civil law rights are: courts of general 
jurisdiction, arbitration courts and arbitration tribunals. 
According to Article 25 of the Code of Civ il Procedure, Russian Federation courts have 
jurisdiction over the following cases: 
1) disputes stemming from civil, family, la bour and collective farming legal relations, 
provided that at least one of the parties to the dispute is represented by a citizen, 
except for in cases when reso lution of such disputes falls under the jurisdiction of 
administrative or other bodies; 
2) disputes stemming from agreements on transportation of cargoes by direct 
international railway and air cargo lines between state enterprises, institutions, 
organizations, cooperative organizati ons, their associations, other public 
organizations on one side, and bodies of railway or air transport on the other, according to proper international agreements; 
3) cases stemming from administrative legal relations (with regard to appeals against 
actions of state bodies and officials concerning imposition of administrative fines; cases with regard to appeals against actions  of state bodies, public organizations, and 
officials infringing upon the rights and freed oms of citizens; cases with regard to 
appeals against rejection of permission to depart from the Russian Federation for 
abroad or to enter the Russian Federa tion from abroad; cases of disputed normative 
legal acts. 
Courts have jurisdiction in respect of other cases as referred to them by law. 
Courts consider cases involving foreign citizens,  stateless persons, foreign companies and 
organizations, unless otherwise provided by an inte rnational agreement, international treaty or 
an agreement between the parties involved. 
According to Article 99 of the Code, preparati on of civil cases for judicial proceedings must 
be completed no later than within seven days fro m the date of acceptance of the application. 
In exceptional cases, with regard to especially complicated cases, this period may be extended 
by up to 20 days based on a substantiated order of the judge. 
Cases relating to appeals against actions of st ate bodies, public organizations, and officials 
infringing upon the rights and freedoms of c itizens, cases appealing the rejection of 
permission to depart from the Russian Federati on or to enter the Russian Federation from 
abroad must be reviewed by the court w ithin ten days from the filing of the appeal . 
Other civil cases must be reviewed no later than within one month from the date of 
completion of preparation of the case for judicial proceedings . 
According to Article 22 of the Code of Arbitration Procedure currently in force, the 
jurisdiction of arbitration court includes co mmercial disputes arising from the civil, WT/ACC/SPEC/RUS/25/Add.2 
Page 12  
 
 administrative, and other kinds of legal re lations between legal entities and individual 
entrepreneurs. 
The said article details commercial disputes as follows: - disputes concerning differences of opinion rega rding a contract in such instances as 
provided by law, concerning changing the term s of contract or termination thereof; 
- disputes concerning ownership; 
- disputes concerning non-fulfillment or imprope r fulfillment of obligations and other 
disputes in property arising in the course of entrepreneurial activity or out of civil law; 
- disputes concerning invalidation of non -regulatory (individual) illegitimate acts 
issued by state authorities or local administrations which do not correspond to laws or 
other regulatory legal acts and violate the rights and the lawful interests of organizations and of citizens; 
- disputes concerning appealing a refusal of the state registration of an organization or 
a citizen 
Arbitration courts consider cases involving Russian organizations and citizens, foreign 
organizations, foreign-invested organizations, international organizations, foreign citizens, 
stateless persons engaging in entrepreneuria l activity, unless otherwise provided for by an 
international treaty of the Russian Federation or the parties to a contested arrangement. 
According to Article 114 of the Code of Arb itration Procedure of the Russian Federation a 
case must be heard and award made within a period of two months of filing a lawsuit. 
20. Paragraph 77.  General statement:  The representative of the Russian Federation noted that 
the term "the right to appeal" used in item 77 is not defined in multilate ral agreements of the 
Uruguay round, including Article Х:3(b) of GATT 94, He pointed out that the terms used in 
the draft report should correspond to the actual contents of the existing WTO provisions. The usage of non-defined terms would lead to di storted and unduly broad interpretation of the 
terms used in the WTO Agreements, in viol ation of Article IX:2 of the Agreement 
Establishing the WTO, which in its turn  may hamper a clear understanding of the 
commitments of an acceding party. 
He also added that the Russian Federation pro poses to use the term "judicial, arbitral or 
administrative procedures". 
In response to enquiries by the members con cerning administrative appeal, the representative 
of the Russian Federation said the following. 
The procedure for appealing against the acts of the customs bodies, as well as actions or 
omissions of their officers, is provided in the Customs Code of the Russian Federation. 
A person may appeal against the decisions (includi ng regulatory acts), actions or omissions of 
the Russian Federation customs bodies if he considers his rights and statutory interests to be 
breached, or if the above mentioned decisions affect such person directly and personally.  WT/ACC/SPEC/RUS/25/Add.2 
 Page 13 
 
 
 Appeals against decisions, actions or omissions  of the Russian Federation Customs bodies, as 
well as their officers, may be lodged with a hi gher customs body of the Russian Federation or 
with a supervising customs officer and sh all be considered within one month. 
Appeals against actions or omission of th e State Customs Committee of the Russian 
Federation and its officers may be lodged to this committee.  
A higher customs body of the Russian Federa tion or the State Customs Committee of the 
Russian Federation may extend the term for consid eration of an appeal, but not more than for 
two months. 
The procedure for appealing against the acts issu ed by tax bodies and actions or omissions of 
their officers is regulated by the Tax Code of the Russian Federation. 
Acts issued by tax bodies, as well as actions or omissions of their officers may be appealed 
against either to a higher tax body (a supervising officer) or to court. 
Lodging of an appeal with a higher tax body (a supervising officer) does not preclude the 
right to file a similar plea with the arbitrati on court, either simultaneously or consecutively. 
An appeal is to be considered by a higher tax body (a supervising officer) within one month 
from the date of receipt thereof. 
The tax body (a supervising officer) is to take  a decision on the appeal within one month. 
Such decision should be notified to the relevant person lodging an appeal within 3 days after 
such decision was taken. 
POLICIES AFFECTING TRADE IN GOODS 
Trading Rights 
 - General statement 21. The representative of the Russian Federation noted that the title of this subsection should be 
changed to bring it closer to the specific contents of the existing  relevant provisions of the 
WTO. There is no definition of the term "tra ding rights" in multilateral agreements of the 
Uruguay round, including Articles VII:1(a), XI:1 and III:2 and 4 of GATT 94. This fact leads 
to a distorted and unduly broad interpretation of  the terms used in the WTO Agreements, in 
violation of Article IX:2 of the Agreement Establishing the WTO, which in its turn may 
hamper a clear understanding of the commitments of an acceding party. 
He also added that the Russian Federation sugg ests excluding the title of this subsection from 
the draft Report. 
22. Paragraph 80 80.  In response to requests from some WT O Members to clarify the situation 
with taxes and levies charged in the Russian Fe deration on the right for import and export, the 
representative of the Russian Federation stated the following. 
The legislation on fees and levies in the Ru ssian Federation is based on tax and budget 
legislation. For example, Article 8 of the Tax Code of the Russian Federation defines a fee as 
an obligatory  payment  collected from organisations and individuals as a condition precedent 
for legally significant actions to be taken in  relation to the payer of fees by government WT/ACC/SPEC/RUS/25/Add.2 
Page 14  
 
 authorities, local administrations or other authorised bodies and officials, including granting 
of particular rights or issuance of permits (licenses). 
Budget and tax legislation attributes such fees to  a tax-type revenue of budgets, and include 
them into the list of funding sources for budgets (art. 41 of the  Russian Federation  Budget 
Code). 
The procedure for collection and the amount of cer tain types of fees is established by specific 
laws. 
For example, the amount and the procedure for levy of customs charges are provided by the 
Customs Code of the Russian Federation. The amount of customs duties is calculated on the basis of the customs value of goods (Art. 114- 116 of the Russian Federation Customs Code). 
According to tax and budget legislation, cu stoms duties, customs fees and customs charges 
are fully transferred to the Federal budget of the Russian Federation (art. 13 of the Russian 
Federation Tax Code, art. 50 of th e  Russian Federation Budget Code). 
Federal Law No. 128-FZ of August 8, 2001 "O n Licensing of Specific Types of Activity" 
stipulates fixed rates of fees: fee for examinati on of an application for licence by the licensing 
body – 300 roubles, fee for issuance of a license – 1000 roubles (Art. 15 of the  Federal Law 
No. 128-FZ of August 8, 2001 "On Licensing of Specific Types of Activity"), and the received funds are credited to the relevant budgets (Art. 13-15 of the Russian Federation  Tax 
Code). 
The procedure for levying of fees for state registration is provided under the  Law of the 
RSFSR No. 1482 of December 25, 1990 "On En terprises and Entrepreneurial Activity" and 
the Presidential Decree No. 1482 of July 8, 1994. Currently the amount of a state duty  for 
registration of companies is provided by Resolution No. 764-1 of March 4, 1991 of the Presidium of the RSFSR Supreme Council, according to which the maximum rate can not exceed  2000 roubles. All proceeds from registration of companies are remitted to the budget 
of the registration location. 
The procedure for levying of fees for licen sing of imports and e xports of goods (works, 
services) is provided by the Regulations on the Licensing Procedure for Export and Import of Goods (Works, Services) in the Russian Fede ration as approved by Resolution No. 1299 of 
the Russian Federation Government of Octobe r 31, 1996, and Regulations on Fixing the Fees 
for Transfer and Renewal of Licenses for Export/Import of Goods (Works, Services), 
Certificates and Passports  of Barter Transactions, approved by Order No. 363 of the Ministry 
of Trade of August 6, 1999. The fees for issuance, transfer and renewal of one-time licenses 
for export/import and passports  of barter transactions are equal to 30 minimum wages, for 
general licenses – 13 minimum wages, for certificates – 15 minimum wages. 
23. Paragraph 85.   The second sentence should be as follows:  "This rule had only two 
exceptions." 
24. Paragraph 86 .  The whole text of this paragraph should be as follows: 
"The second exception related to imports and exports of pharmaceutical pr oducts (medicines). 
According to Federal Law FZ-86 of 22 June 1998 "On Medicines", the right to exports and 
imports of pharmaceuticals were enjoyed by  Russian participants of foreign economic 
activities, who had a licence for the  production or wholesale trade of these goods. Once a company obtained such an activity license in those two cases mentioned above it would be 
eligible for the receipt of import and export licenses each time it wished to import or export  WT/ACC/SPEC/RUS/25/Add.2 
 Page 15 
 
 
 goods subject to licensing. In accordance with the Article 15 of Federal Law № 128-FZ of  8 
August 2001 «On Licensing of Kinds of Activity" the fee of 1300 rubles (approximately 40 USD) was charged for each license for the kind of activity". 
25. Paragraph 88.   Add the following text: 
"The representative of the Russian Federati on stated that the subjects of the Russian 
Federation had no rights to impose the requireme nts on legal or natural persons that might 
affect their sights to engage in importation or  exportation of goods. He also confirmed that 
there were no plans to restore registration of import or export contracts in any form". 
26. Paragraph 90 .  Add the following text: 
"The representative of the Russian Federation info rmed that there were no any restrictions or 
requirements other than tariffs on the importati on of precious metals and stones. There were 
no licensing on the importation of those products . As for the importation of pharmaceuticals 
the foreign-owned firms in the Russian Federa tion enjoyed the same rights as the Russian 
companies and could get the activity license unde r the same scheme. Those foreign exporting 
pharmaceutical firms which were not established in the Russian Federation should have their 
own representation (back-office) in Russia. If so they could apply for import license for 
pharmaceuticals. In accordance with the Article  21 of Federal Law 86-FZ of 22 June 1998 
«On Medicines" sole domestic or foreign practitioners were not permitted to export 
pharmaceuticals to the Russian Federation". 
27. Paragraph 90.  Addressing the requests of the members contained in paragraph 90, the 
representative of the Russian Federation stated as follows: 
According to Article 21 of the Federal La w FZ-86 of 22 June 1998 "On Pharmaceutical 
Substances", imports of medicines to the Russian Federation are allowed to: 
- enterprises - producers of medicines for the pur poses of their own production of 
medicines; 
- wholesale traders of medicines; 
- academic research organizations , institutions, laboratories for development, study and 
control of quality, effectiveness, safety of medicines, subject to permission of the 
federal medicine control agency for import of the relevant consignment of medicines; 
- foreign enterprises - producers of medicines and foreign wholesale traders of 
medicines provided they have representative offices in Russia
1. 
The above article provides an exhaustive list of  participants of foreign economic activities 
related to import of medicines and bars individual entrepreneurs, both Russian and foreign, 
from such activities. 
All applicants for a license to import medici nes have to undergo a uniform procedure for 
obtaining such license, which is provided by the Resolution of the Government No. 1539 of December 25, 1998 "On import into and export fro m the Russian Federation of medicines and 
pharmaceutical substances".  
                                                     
 
1 Representative office is a detached division of a legal entity, located elsewhere than its business 
address, which represents and protects the interests of such legal entity (Article 55 of the Civil Code of the 
Russian Federation). WT/ACC/SPEC/RUS/25/Add.2 
Page 16  
 
 28. Paragraph 100 .  Add the following text:   
"The representative of the Russian Federation confirmed that there were no tariffs for non-
agricultural products whose ad valorem equivalent  was higher than 30 per cent and that future 
GSP scheme would continue to provide 75 per cent of MFN rates. As for the bases on which VAT or excise tax were applied the answers were submitted in the corresponding sections of 
the Report". 
29. Paragraph 104.   Add the following text: 
"The representative of the Russian Federation c onfirmed that the notion "Russian participants 
of foreign economic activities " participat ed in TRQ  included foreign-owned firms 
established as Russian legal persons and that  there were no eligibility requirements to 
participate in TRQ auctions that would favor local production". 
30. Paragraph 105 .  Add the following text: 
"The representative of the Russian Federation confirmed that the Russian Federation also 
intended to provide legal authorization for the use of TRQs to regulate  imports other then 
imports under the  GSP scheme".  
Fees and Charges for Services Rendered - Other fees  Comments to paragraphs 120 - 123 
31. Paragraph 121 .  With respect to maritime transpor t.  The representative of the Russian 
Federation explained that Table 16(b) provide d for the rates of tonnage dues levied by 
Russian ports, which had been the regular rates and which had been effective until January 1, 
2002, since which date tonnage dues for Russi an foreign-going vessels and foreign vessels 
were being charged at one and the same ra te, which had previously been named as  
"beneficial rate". This given table indicated only 5 rates of charges although the following 
charges were also considered as regulated  port charges: tonnage, beaconnage, canal dues, 
wharfage, anchor dues, ecological dues, pilotage dues, navigation dues.  
32. Paragraphs 122-123 .  The last sentence should be as follows: 
"Resolution of the Government № 235 of 27 February 1999 had eliminated the import 
surcharge as from 1 March 1999". 
33. Paragraph 123.  To add the following text.   
"The representative of the Russian Federation in formed that the provisions of the Article 15 
of Federal Law №n 63-FZ of 14 April 1998 were as follows: 
- In order to safeguard its balance of payments, the Government of the Russian 
Federation may decide to impose temporary restrictions on the importation of goods. 
- Subject to the international obligations of the Russian Federation, such  restrictions 
on the importation of goods shall be impl emented through import quotas or other 
measures for the period necessary to restore the balance of payments of the Russian 
Federation.  WT/ACC/SPEC/RUS/25/Add.2 
 Page 17 
 
 
 - The implementation of such quota or other measures to restrict the importation of 
goods shall be supervised by the Federa l executive body referred to in Article 3 
herein. 
- Any decision to restrict imports in such cases as described in paragraph 1 of this 
Article shall be made on the basis of a presentation of the Central Bank of the 
Russian Federation or upon the presentation of the Federal executive bodies agreed 
upon with the Central Bank of the Russian Federation. 
- The measures mentioned in this Article shall be imposed on a non-discriminatory 
basis".   
Application of Internal Taxes on Imports 
- Excise Taxes 34. Paragraph 124.  Table 17. The words "Wines (except for natural wines)" should be changed  
to "Fortified wines". 
35. Paragraph 125.  To add the following text.   
"Zero level excise tax means that the product was included in the list of excisable goods only 
for more effective state monitoring  of its turnover".  
36. Paragraph 127.  To add the following text.   
"The representative of the Russian Federati on informed Members that differentiation of 
excise tax rates within the specific categories of alcoholic beverage (i.e, beer, wine, and 
spirits) followed the principle of harmonizing those rates with the concentration of pure 
alcohol in those beverages and was not de f acto having a discriminatory effect on imports. 
For example, Russian-produced wi nes (which are so called fortified wines) were the subject 
of the highest excise rates in comparison with imported wines (natural wines). 
The definition designated by "cigarettes with filter of 1, 2,3 and 4 classes as per GOST" 
covered both imported and domestically produced cigarettes. Moreover, for the last four years 
Russia was a significant netto-exporter of ciga rettes and the volume of its imports was 
negligible. But taking into account inter alia concerns of Members, the government of the 
Russian Federation prepared a new scale of ex cise rates on cigarettes without definition based 
on different classes as per GOST. That new scale was scheduled to enter into force from the 1 
January of 2003".  
- Value added tax 
37. Paragraph 131.  Add the following text .   
"The representative of the Russian Federation st ated that the only difference of exportation of 
crude oil (HS 2709 10) and natural gas (HS 2711)  to CIS countries in comparison with the 
exportation to the other countries was that when exported to CIS countries VAT was not reimbursed to the Russian exporters".  WT/ACC/SPEC/RUS/25/Add.2 
Page 18  
 
 38. Paragraph 132. Table 18.   Text of the item 7 (seafood) after the words  «of spiny lobsters" 
should be added by the words "caught and/or produced by Russian fishing enterprises".  
39. Paragraph 133 . To add the following text.   
"The representative of the Russian Federation explained further that all goods enumerated 
under item 5 in Table 18 were not the subject for VAT when imported to the customs territory 
of the Russian Federation but were the subject  for VAT when the first deal was performed. 
For the sea fishery it grow from the fact that s ea fishery caught by Russian fishing enterprises 
was Russian fish and its delivery to the custom s territory of the Russian Federation was not 
importation". 
Quantitative import restrictions  
40. Paragraph 136. The words in the sentence "…Federal Law № 61-FZ of 31 March 1999  "On 
Temporary Ban on Ethyl Alcohol Imports" which would be
 terminated …" should be changed 
to "was terminated". 
41. Paragraph 140. Table 19 (a).  In the column "HS Code", related to "Nuclear materials, 
equipment and installations to produce such materials" the text should be as follows: 
"Internationally agreed list of Tsanger comm ittee and London club of nuclear suppliers". 
42. Paragraph 140. Table 19 (b).  To omit completely the last line  (Tobacco). 
43. Paragraph 141. In the last sentence after the words  "imports from CIS" to add the words  
"(for details see WTO/ ACC /RUS/10/Rev.1)". 
44. Paragraph 144.  In the sentence "He further noted that import licenses for tobacco and 
glucose syrup had been of a temporary surveillanc e character, issued to gather trade data" to 
omit the words "tobacco and".  
To add one more sentence: "He further said that for importation of raw sugar under TRQ scheme  only the winners of the 
auction could be granted  such licenses. All ot her participants of foreign trade activity could 
import raw sugar without licenses but paying MFN import duties on it". 
45. Paragraph 147.  Add the following text: 
"The representative of the Russian Federation st ated that there were no any plans for such 
legislative initiatives".  
46. Paragraph 148.   To add the following text: 
"The representative  of the Russian Federation confirmed that activity licenses were made 
available to all registered companies (domes tic or foreign) which satisfied government 
regulatory criteria. But if foreign company w as not registered it nevertheless could get the 
license for importation of medicine if it had an back-office (representation) in Russia".  WT/ACC/SPEC/RUS/25/Add.2 
 Page 19 
 
 
 Import Licensing Systems 
- Customs valuation 
47. Paragraph 159.  Addressing the questions of the members relating to the publication of acts 
of the State Customs Committee (SCC) of Russia and its territorial departments contained in paragraph 159, the representative of th e Russian Federation stated as follows: 
The procedure for publication and taking effect  of regulatory legal acts of federal executive 
authorities (including the SCC of Russia) is govern ed in particular by the Presidential Decree 
No. 763 of 23 May 1996 "On the Procedure for Pub lication and Taking Effect of Acts of the 
President of the Russian Federation, the Government of the Russian Federation, and Regulatory Legal Acts of Federal Executive Au thorities", the Resolution of the Government 
of the Russian Federation No. 1009 of Augus t 13, 1997 "On Approval of the Rules for 
drafting regulatory legal acts of federal executiv e authorities and their state registration" and 
by the Order of the Ministry of Justice No. 217 of July 14, 1999.  
Normative  legal acts of the SCC of Russia (i.e. acts with a binding effect throughout the 
territory of the Russian Federation) include on ly regulations, orders, rules, instructions, 
dispositions and administrative decrees of the SCC of Russia. Briefings, letters, telegrams, 
teletype letters are not considered as normative le gal acts (the Order of the Ministry of Justice 
No. 217 of July 14, 1999). Such acts can onl y have recommendatory character and can be 
used for internal purposes of a state body only.  
Normative legal acts of the SCC of Russia ar e subject to mandatory publication with the 
exception of acts or parts thereof constituting state secrets or confidential information. 
Exhaustive lists of such information and data ha ve been approved by the Decrees of President 
of the Russian Federation.  
The official press organs for publication are Rossijskaya Gazeta  and Bulletin of Regulatory 
Acts of Federal Bodies  published by Yuridicheskaya Literatura  publishing house of the 
President’s Administration, which is a monthly edition since 1998. The ab ove Bulletin is also 
considered an official publication if distributed  in machine-readable version by the scientific 
and technical centre of legal data "Systema" ( www.systema.ru ). Rossijskaya Gazeta  is a daily 
newspaper distributed by means of retail. It is also possible to subscribe to this newspaper at 
any post office or on the newspaper’s official web-site ( www.rg.ru) .  
Regulatory legal acts of SCC of Russia subject to state registration with the Ministry of 
Justice of the Russian Federation become enforceab le only after they have been registered and 
officially published.  
- Rules of Origin 
48. Paragraph 163.  The representative of the Russian Federa tion noted that a customs authority 
may request a certificate of origin in order to confirm the goods as originating from a particular country. Additionally, in the instances stipulated in paragraph 163, submission of a 
certificate of origin was mandatory.  
He also noted that in the event the importer do es not seek a preferential regime and the origin 
of goods can be confirmed by indirect indi cators (marking, information concerning origin 
contained in shipping documentation for the goods etc.) there may be no mandatory requirement to submit a certificate of origin. In  this case, where there exists a most-favourable 
nation treatment (MFN) agreement with the country of origin, customs duties are charged at WT/ACC/SPEC/RUS/25/Add.2 
Page 20  
 
 the Customs Tariff rates. Where MFN is ina pplicable customs duties are charged at double 
rate.  
49. Paragraph 164.  The representative of the Russian Fede ration noted that the certificate of 
origin was expected to clearly prove that  the goods in question were originating from the 
country of issuance and to contain a written statement by the consignor that the goods 
satisfied the respective origin criteria, and a wr itten confirmation of the duly authorized body 
of the exporting country , which  had issued the certificate , that the data contained in such 
certificate was true and correct.  
50. Paragraph 166.  The representative of the Russian Federa tion noted that failure to submit a 
duly issued certificate or information on the origin of goods could not be used as grounds for 
denying customs clearance for the purposes of crossing the customs border. Goods for which 
the origin has not been properly ascertained we re subject to customs clearance at double 
Russian Customs Tariff rates. 
51. Paragraph 170.  The representative of the Russian Federation noted that Articles 393-396 of 
the existing Customs Code of the Russian Federation provided that customs authorities were 
entitled to issue a provisional decision with resp ect to origin of goods (prior to import of 
goods into the territory of the Russian Federation). To further develop the rules of the above articles, the SCC has prepared and would shortly pass a "Regulation on the procedure for 
taking preliminary decisions with respect  to the country of origin of goods. "  
He also added that the Russian Federation was applying the Rules of Origin of September 24, 
1993 in determining the origin criteria for expor ts to the CIS countries maintaining the above 
rules.  
- Anti-dumping, Countervailing Duties and Safeguard Regimes 
52. Paragraph 181.   Add the following text: 
"The representative of the Russian Federation st ated that in accordance with the Articles 8 
and 11 of the abovementioned current legislatur e investigations should be devoted to the 
determination of injury, casualty aspects and the fact of the dumped imports, first of all. 
Article 11 of Federal Law № 63-FZ determined the maximum duration of antidumping 
measures of five years. Those provisions were  in the full conformity with the WTO Anti-
dumping agreement". 
53. Paragraph 182.  A dd the following text. 
"The representative of the Russian Federation informed the Members that all implementing 
regulations (three resolutions of the government № 183, 213 and 214) were submitted to the 
WTO Secretariat in English". 
Export Regulation 
- Export Duties 
54. Paragraph 185.  In the first sentence the words "ranging from 5  to 50 per cent" should be 
omitted letters.  
55. Paragraph 188.   To add the following text.    WT/ACC/SPEC/RUS/25/Add.2 
 Page 21 
 
 
 "The representative of the Russian Federation stat ed that the export duties were levied mainly 
for fiscal purposes. In the 2001-2002 years th e list of goods subject to export duties was 
reduced more than on 20 per cent, while the si mple mean rate of export duties reduced from 
10,5 to 6,5 per cent. The products subject to export duties and respective duty rates on June, 
2002 were enumerated in the attached Table on 10-digit level of HS-2002" (see Annex I).  
- Export Licensing Procedures 
56. Paragraph 191.  In the last sentence the paragra ph the words "A limited number of 
products…" should be changed to "Raw hides and skins solely…". 
57. Table 20 (a).  In the column "HS Code", related to  "Nuclear materials, equipment and 
installations to produce such materials" the te xt should be as follows: "Internationally agreed 
list of Tsanger committee and Londo n club of nuclear suppliers". 
58. Table 20 (a) .  To omit completely the items "Pharmaceutical products" and "Vodka and some 
other strong alcoholic beverages". 
59. Table 20 (b). To omit completely the item "Soya beans, rape or colza seeds, sunflower 
seeds".   
60. Paragraph 194 . In the sentence "Automatic licensing, which is already applied for exports of 
raw hides and skins  and certain oilseeds, provides…" the words " and certain oilseedds" 
should be omitted. 
To add the following text:  "The representative of the Russian Federation sai d that the licensing regime for raw hides and 
skins was  genuinely  automatic".  
61. Paragraph 195.   Add the following text: 
"The representative of the Russian Federati on stated that there were no any licensing 
requirements that govern access to pipelines or ot her distribution network so as to restrict the 
volume of oil and gas exported from Russia, nor export licensing of exports of these  products". 
- Export Financing, Subsidy and Promotion Policies 
62. Paragraphs 196-198  The representative of the Russian Federation confirmed that there were 
no prohibited industrial export s ubsidies measures identified. 
3. Internal Policies Affecting Foreign Trade in Goods 
- State trading practices 
63. Paragraph 250 . The Representative of the Russian Fede ration stated, that  export deliveries 
of raw diamonds from the Russian federati on are executed on the basis of commercial 
contracts concluded between Russian and foreign companies. The state does not interfere into the substance and form of these contracts. WT/ACC/SPEC/RUS/25/Add.2 
Page 22  
 
 Governmental Procurement Practices 
64. 264 bis  Further to the request of the Members at par. 264 the representative of the Russian 
Federation informed that "procurement for stat e needs" (Russian legislation did not contain 
the term "governmental procurement") was governed in the Russian Federation by the 
following regulatory legal acts: 
- Civil Code of the Russian Federation; 
- Federal Law No. 53-FZ of December 2,1 994 "On procurement and deliveries of 
agricultural goods, raw material and foods for the state needs"; 
- Federal Law No. 60-FZ of December 13,19 94 "On procurement of goods for federal 
state needs" (as amended on June 19, 19 95,  March 17, 1997  and May 6, 1999); 
- Federal Law No. 597-FZ of May 6 1999 "O n tenders for placement of orders for 
deliveries of goods, performance of works and provision of services for state needs"; 
- Presidential Decree No. 305 of April 8, 1997 "On priority measures  to prevent 
corruption and reduce budget expenses in th e course of organisation of procurement 
of goods for state needs"; 
- The Resolution of the Government of the Russian Federation No. 1222 of September 
26, 1997 "On goods to be procured fo r state needs without conducting tenders 
(auctions)" (as amended on June 25, 1998, January 9, 2001, and September 3, 1999). 
He also noted that the principles and the proce dure for formation, placement and fulfilment of 
orders for procurement and delivery of goods fo r state needs contained in the above acts had 
been elaborated taking into consideration the provisions of the UNCITRAL Model Law "On 
procurement of goods (works) and services" and corresponded with the international 
practices. The regime of "procurement fo r state needs" was transparent, excluded 
discrimination, provided for appellate proce dures and was applied in the uniform manner both 
on federal and sub-federal level. 
TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- General Council  65. Paragraph 277.  Members highlighted that this area was a very important aspect of the 
process of accession of the Russian Federation to the WTO. It was recommended to the 
Government of the Russian Federation to cont inue its efforts aimed at achieving the basic 
international standards provided in TRIPS Agre ement and applying this Agreement after the 
accession.  
66. Paragraph 278.  In response to these observations the representative of the Russian 
Federation informed that the national system of protection of intellectual property complied 
with basic international standards adopted in  this area including the provisions of TRIPS 
Agreement. The framework of Russian polici es in the field of intellectual property was 
determined by the Constitution of the Russian  Federation (Article 44, item 1), which in 
particular guaranteed freedom of literary, artis tic, scientific and technical and other creative 
and educational activity and provided protecti on of such activity. The whole system of the 
Russian legislation in force supported the im plementation of this constitutional right. A 
number of international agreements signed by the Russian Federation constituted an integral 
part of this system.  
67. Paragraph 279.  
He noted that the Russian Federation a pplied national treatment with respect 
to legal entities and individuals of the countri es which have signed the treaties providing for 
such treatment (in particular, Paris Conven tion on Protection of Rights to Intellectual  WT/ACC/SPEC/RUS/25/Add.2 
 Page 23 
 
 
 Property (?) (for the Protection of Industrial Property) ; World Convention on Copyright 
and the Bern Convention for the Protection of Literary and Artistic Works) in accordance 
with the obligations undertaken under such trea ties (Article 15, item 4 of the Constitution of 
the Russian Federation calls for direct applica tion and overriding legal fo rce of international 
treaties) and also in accordance with applicable  rules of Russian legislation (in particular, 
Articles 36 and 37 of the "Patent Law of th e Russian Federation" No. 3517-1 FZ of 23 
September 1992, Articles 47 and 48 of Federa l Law No. 3520-FZ of 23 September 1992 "On 
Trademarks, Service Marks, and Appellations of Origin";  Article 3, Article 5:1 and Article 
35:4 of Federal Law No.5351-1 FZ of 9 July 1993 "On Copyrights and Related Rights";  
Article 7 of Federal Law No.3523-1 FZ of 23  September 1992 "On the Legal Protection of 
Computer Programs and Databases";  and Artic les 13 and 14  of Federation Law No. 3526-1 
FZ of 23 September 1992 "On Legal Protection of Layout Designs of Integrated Circuits"). 
Application of most-favourable nation treatment  (subject to exemptions with respect to 
certain preferences granted by the Russian Fede ration under certain treaties including treaties 
with CIS countries) as to intellectual property is additionally provided under the treaties with 
the European Union and Switzerland.  
68. Paragraph 280.  Noting that the Government of the Russian Federation had prepared and 
submitted to the State Duma draft amendments to  laws relating to such intellectual property 
objects as trademarks, service marks and appellations  of origin, inventions, industrial designs, 
computer programs, databases, layout designs of  integrated circuits and laws governing the 
conditions and the procedure for their protecti on, and noting also that the State Duma was 
considering a draft law amending the Law on Copyright and Related Rights, the members 
asked Russia to provide the Working Group with  a schedule for passing of such laws. The 
members also highlighted the necessity of informing the Working Group of the initiatives 
undertaken to reduce current high records of piracy and fabrications. 
69. Paragraph 281.  By way of commenting on specific aspects of legislative work in this area 
the representative of the Russian federation said: 
- Copyrights and related rights 
70. Paragraph 282.  Overall, the rules of the Russian le gislation pertaining to copyright 
(including those related to protection of co mputer programs and databases) comply with 
provisions of Bern Convention for the Protecti on of Literary and Artistic Works (including 
Article 6 bis) and applicable provisions of TRIPS Agreement. In particular, the Russian 
legislation protects not only personal non-proprietary rights of the authors, such as authorship 
right, right to name; publication right, right to protect reputation of the author but also property right of authors, which can be inherited. Copyrights are valid during the life of the author and during 50 years after his death. In  certain cases stipulated by the law the term for 
protection is calculated on the basis of other dates, for instance, from the date of the latest 
death of a co-author (where a work was create d in co-authorship). The draft law considered 
by the State Duma intends to extend the term fo r protection to 70 years after the death of the 
author. At the same time further to the d eclaration presented by the Government of the 
Russian Federation in course of accession to the Bern Convention the provisions of the convention do not apply to literary and artistic works, which were public property on the date 
of accession of the Russian Federation to the conve ntion. As provided for in Article 28 of the 
Federal Law No.5351-1 FZ of 9 July 1993 "On Copyright and Related Rights" the works for 
which the term of copyright has elapsed as well as the works which have never been protected 
in the Russian Federation are considered to have  become public property. It is projected to 
amend this law to comply the respective pr ovisions of the Bern Convention and TRIPS 
Agreement.  WT/ACC/SPEC/RUS/25/Add.2 
Page 24  
 
 - Trademarks including Service Marks 
71. Paragraph 283.  Overall, the rules of the Russian le gislation pertaining to protection of 
trademarks and service marks comply with provisions of Paris Convention on Protection of Industrial Property and with respective provisions of TRIPS Agreement except for those provisions of TRIPS which govern well-known marks protection in respect of non-similar 
goods. Additions reflecting these provisions of TR IPS Agreement are contained in the draft 
federal law submitted to the State Duma "O n amending the Federal Law "On Trademarks, 
Service Marks and Appellations of Origin". 
- Geographical indications, including appellations of origin  
72. Paragraph 284.  Prior to 1992 geographical indications in Russia were protected mostly by 
considering any false geographical indications as a form of unfair competition or a violation 
of consumer rights (this was done by antitrust (antimonopoly) agencies or courts respectively). In addition to this, since 1992 one important category of geographical 
indications – appellations of origin – was accorded special protection through their state registration in accordance with the procedure set forth in the Federal Law "On Trademarks, 
Service Marks and Appellations of Origin". 
Protection of such types of geographical indica tions, as appellations of origin, is provided by 
Article 6 of the Law on Trademarks…, which pr ohibits to register trademarks containing 
indications of the place of production of goods, as well as trademarks containing false indications or indications that may mislead the customer as to the identity of the producer of 
goods. 
The Russian Federation is a member of the Paris Convention on Protection of Industrial 
Property, and Article 1 thereof stipulates protection of such types of geographical indications as indications of origin and appellations of origin. 
Protection of appellations of origin exists in relation to all kinds of goods – food products and 
manufactured goods. According to Article 47 of the Law on Trademarks…, the right of 
registration of an appellation of origin in th e Russian Federation is granted to persons and 
legal entities of those states that provide similar rights to Russian persons and legal entities. 
73. Paragraph 285.  On the whole, the provisions in accordance to which geographical 
indications are accorded protection are in conf ormity with the Paris Convention on Protection 
of Industrial Property and the relevant provisi ons of the Agreement on TRIPS. The draft law 
"On amendments to the Federal Law "On Trad emarks, Service Marks, and Appellations of 
Origin" allows protection not only for appellations  of origin of goods duly registered in 
Russia, but for geographical indications for wi nes and spirits as well, thus satisfying the 
requirement of TRIPS Article 23.3. No such a dditional protection is maintained for any other 
goods. 
- Inventions and Industrial Designs 
74. Paragraph 286.  On the whole, the provisions of Patent Law of the Russian Federation No. 
3517-FZ of September 23, 1992 were in confor mity with the Paris Convention and the 
relevant provisions of the WTO Agreement on TRIPS. The draft law "On amendments to the 
Patent Law of the Russian Federation" reflects the provisions of  the article 31 of  the WTO 
Agreement on TRIPS by extending the scope of currently existing provisions on "compulsory 
licensing".    WT/ACC/SPEC/RUS/25/Add.2 
 Page 25 
 
 
 Under this draft law a patent may not be obtaine d in relation to the following: plant varieties, 
animal breeds; solutions violating social inter ests or humanitarian and moral principles. This 
amendment corresponds to Article 27.3 of the Agreement on TRIPS. 
Under the current Patent Law the validity term of patents for all kinds of inventions is 20 
years, beginning from the date when the appli cation was submitted, and this term corresponds 
to the relevant provision of Ar ticle 33 of the Agreement on TR IPS. Moreover, the amendment 
to this law provides for a possibility of extension of such term. The patent term may be extended for such objects as pharmaceutical produc ts (medicines), pesticides or agricultural 
chemicals, if their use had been based on a con sent of an authorized state body. The general 
20-year term may be extended for up to 5 years. 
- Plant Variety and Animal Breed Protection  
75. Paragraph 287.  Plant varieties and animal breeds are protected in accordance with Federal 
Law No. 5605-1 FZ of 6 August 1993 "On Selec tion Attainments". The provisions of this 
Law are in conformity with the WTO Agreem ent on TRIPS and the UPOV (the International 
Union for Protection of New Varieties of Plan ts) Convention to which the Russian Federation 
became a member in 1998. 
- Layout Designs of Integrated Circuits  
76. Paragraph 288.  Layout designs of integrated circu its are protected in accordance with 
Federal Law No. 3526-1 of 23 September 1992 "On Legal Protection of Layout Designs of 
Integrated Circuits".  In general, the provisi ons of this Law are in conformity with the 
provisions of the Treaty on Intellectual Property in Respect of Integrated Circuits 
(Washington Treaty).  Besides, the draft fede ral law "On amendments to the RF Law "On 
Legal Protection of Layout Designs of Integrated  Circuits", being considered by the State 
Duma, contains provisions satisfying the requi rements of the Agreement on TRIPS which are 
additional to the provisions of the Washington Treaty. 
- Requirements on undisclosed information,  including trade secrets and test data 
77. Paragraph 289.  Protection of undisclosed information, as in Section 7 of the WTO 
Agreement on TRIPS, is ensured in the Russian legislation by virtue of Article 139 of the 
Civil Code.  In particular, Article 139 stipul ates legal protection of undisclosed information 
which constitutes official or commercial secr ets. Additionally, the obtaining, use, or 
disclosure of scientific, technical, production,  or commercial information, including 
commercial secrets, without the owner’s consent is not permitted by virtue of Article 10 of 
Federal Law No. 948-1 of 23 March 1991 "On Competition and Restriction of Monopoly 
Activity on Commodity Markets". 
- Criminal Measures 
78. Paragraph 290.  The representative of the Russian Federation further noted that since 1999 
there had been operating special departments d ealing with intellectual property crimes within 
the Main Economic Crime Division of the Ministry of Interior (and its regional divisions). As 
for criminal sanctions, the Criminal Code in cluded three articles specifically dealing with 
intellectual property: Article 146 (Copyright and Related Rights Violations); Article 147 
(Patents Violations); and Article 180 (Tradema rk Violations). While copyright violations 
were punishable by fines and imprisonment, fo r other intellectual property violations no 
imprisonment had been provided until Decemb er 2001. However, in December 2001 a new 
paragraph was introduced to the Criminal Code , providing for liability for illegal use of WT/ACC/SPEC/RUS/25/Add.2 
Page 26  
 
 trademarks.  In addition to fines that paragra ph stipulated also arrest and imprisonment of a 
criminal (for a term of up to 5 years). The legi slators continued their work on the Criminal 
Code with a general intention of est ablishing a wider scope of liability. 
79. Paragraph 291.  Since intellectual property crimes were not considered to be "grave" crimes, 
enforcement bodies used other articles of the Criminal Code when appropriate such as 
smuggling, consumer fraud, etc. In 1997, there were 720 intellectual property violation cases; 
in 1998: 950; in 1999: 13 00; in 2000: 2000, including 11 17 cases on copyright and related 
rights violations.  In 1999, 125 illegal manuf acturing facilities were closed down and 30 
million illegal units were confiscated.  In 2000, 534 manufacturing facilities were closed 
down and 50 million units were confiscat ed. In 2001 about 700 illegal manufacturing 
facilities were closed down and over 70 milli on dollars illegal units were confiscated. 
Confiscation of illegal goods, ma terials and equipment used for their manufacturing, was not 
directly stipulated under Articles 146, 147 and 180  of the Criminal Code.  It was a normal 
practice, however, to confiscate these goods a nd machinery as material evidence.  For the 
illegal copies, the right holder could request to ta ke them; for machinery, the matter has to be 
decided by courts.  Concerning the Superior Arbitration Court’s practice, the Court issued a 
decision on confiscation and destruction in cases where the right holder did not request the goods to be transferred to him. Where a court does not order confiscation of illegal goods in 
civil proceedings, the right holder may appeal. 
- Criminal procedure  
80. Paragraph 292.  In accordance with the legislation in force, the enforcement bodies have no 
responsibility for discovering and identifying crim inal violations.  Since intellectual property 
violations are within the category of private ac cusation, criminal procedure cannot be initiated 
without a complaint from the right holder.  Th e time limits for investigation in accordance 
with the Criminal Procedure Code are initially 10 days and 30 days for the final decision in complicated cases. 
81. Paragraph 293.  Normally, the statement that the goods are counterfeit is made by the right 
holder. Official state examination may be done by  the Centre for Expertise of the Ministry of 
Interior. At a request from an anti-trust or a law enforcement body and on the basis of a 
relevant court order, Rospatent experts provide  an opinion regarding a trademark, invention 
or another object of intellectual property. An  investigator, prosecutor or the court make a 
decision based on the results of examination. Any examination initiated by law enforcement 
bodies is performed at no cost.   
- Administrative matters  
82. Paragraph 294.  It should be noted that a new Code of Administrative Offences will be 
effective from July 1, 2002. Articles 7.12, 7. 28 and 14.10 of the new Code establish liability 
for violation of copyright and related rights, ri ghts to inventions, useful  models and industrial 
designs, service marks and appellations of origin. The administrative sanctions, in addition to 
fines, include confiscati on of counterfeit products.  
83. Paragraph 295.  Antimonopoly legislation provides certain sanctions that are administered 
by the Ministry of Antimonopoly Policy and Su pport for Business. Any business entity whose 
rights of intellectual property are violated by another business entity can apply to the Ministry 
to start the proceedings against the offender. The Ministry can issue a decision imposing fines 
or demanding certain actions or prohibiting infringing actions. The procedure normally takes 
between 1 and 2 months, and in compli cated cases between 3 and 6 months.    WT/ACC/SPEC/RUS/25/Add.2 
 Page 27 
 
 
 - Border Measures  
84. Paragraph 296.  Article 10 of the Customs Code refers intellectual property protection to the 
competence of customs authority. Since 1998, the State Customs Committee accepts 
applications from right holders for the custom s measures. The following documents have to 
be presented: confirmation of the intellectual property rights, power of attorney (where 
necessary) and information on the violation (description of goods) as well as any additional 
information available from the right holder. The Code of Administrative Offences effective from July 1, 2002, introduces administrative lia bility for import of goods in violation of 
intellectual property rights. 
85. Paragraph 297.  At present, the Customs Code does not allow the customs bodies to act fully 
in accordance with the WTO TRI PS standards in terms of supplying the right holder as a third 
party with information and of providing the right holder with an opportunity to inspect detained goods and take samples. The dr aft new Customs Code includes a new section 
dealing with intellectual prope rty protection, which effectively addresses these problems as 
well.  When goods are detained, the Customs has 10 working days to inspect all goods.  
Particular attention is paid to the goods indi cated by the right holder.  The term can be 
extended for another 20 working days or 31 cale ndar days. According to the existing practice, 
if during this period a violation of intellectual property is confirmed, the Customs transfer the 
evidence to the police and the prosecutors, and,  beginning from July 1, 2002, the Customs 
will draw up protocols of administrative offences. The right holder is able to bring a civil law 
case to court.   
86. Paragraph 298.  As for the possibility to obtain from the Customs bodies information about 
the infringing company, its history, activity, et c., the draft new Customs Code stipulates that 
such information will be available in re lation to importers, as well as imported goods. 
- Civil Law Remedies and Procedure 
- General 
87. The Higher Arbitration Court of the Russian Fe deration has drafted Code of the Arbitration 
Procedure which is now being prepared for the second reading (sch eduled for 23.05.2002)
 by 
the State Duma of the  Federal Assembly of the Russian Federation. 
This draft code reflects the latest international developments in the sphere of organisation and 
administration of economic justice, and in par ticular establishes new mechanisms essential for 
effective application of the WTO agreements. 
For example, such novations include prelim inary interim measures which will promote 
realisation of Section 3 "Interim Measures"  of Article 44 "Restraining Orders" of the 
Agreement on Trade-Related Aspects of  Intellectual Property Rights (TRIPS). 
The draft Code of the Arbitration Procedure al so contains an updated section on consideration 
of economic disputes with participation of a fo reign party, which introduces, in particular, 
application of the principle of reciprocity in  the enforcement of court orders and awards, 
national treatment for foreign participants as rega rds the procedure, with exemptions provided 
by international agreements, as well as abandonmen t of the principle of absolute immunity. 
88. Paragraph 299.  The following remedies are available under the Civil Code: confirmation of 
rights; prohibition of actions violating rights;  imposition of fines; compensation of damages WT/ACC/SPEC/RUS/25/Add.2 
Page 28  
 
 caused to the right holder; and compensation of income received by the infringer and 
statutory compensation. The last two measu res are available only for copyright.   
89. Paragraph 300.  Regarding claims for damages and assessment of damages, civil law 
provides the general principle of full recove ry of damages. The amount of damage is 
calculated in accordance with the general norms of the Civil Code based on the prices of 
corresponding legitimate goods adjusted for actua l damage and forgone profit of the right 
holder.  As for the statutory compensation it is initially defined by the plaintiff who has the burden of proving the fact of damage caused without calculating the amount. It is further 
assessed by the court based on the nature of infringement, income received by the infringer, 
etc. The court finally decides on the amount of compensation.   
90. Paragraph 301.  Regarding provisional measures under Artic le 75 of the Code of Arbitration 
Procedure the court can issue an order for pr eliminary injunction based on the plaintiff’s 
petition.  Such measures shall be aimed at s ecuring the claim.  Provisional measures include: 
prohibition of infringing actions, arrest of property including back accounts, seizure of 
documents and other evidence The judge handling the case shall make a decision the next day 
after the petition is filed without the represen tatives of the parties.  Under the current 
legislation, any petition for provisional measure s can be filed after the civil procedure is 
initiated.  However, the draft amendments to the Code of Arbitration Procedure propose to 
allow provisional measures to be obtained before filing the claim. 
91. Paragraph 302.  Noting all the above, members sought a commitment that the Russian 
Federation will be in compliance with th e TRIPS Agreement upon accession, including its 
enforcement provisions. 
TRANSPARENCY 
Publication on Information on Trade 
Publication and entry into force of regulatory legal acts 
92. Referring to questions of the WTO members at  par. 320, the representative of the Russian 
Federation stated that in accordance with Ar ticle 15.3 of the Constitution of the Russian 
Federation, laws and other regulatory legal act s relating to human rights, freedoms and duties 
are subject to official publication. 
The above provisions of the RF Constitution ar e developed in Federal Law No5-FZ of July 
14, 1994 "On the Procedure of Publishing and Entering into Force of  Federal Constitutional 
Laws, Federal Laws, Acts Passed by the Chambe rs of the Federal Assembly" and Decree of 
the RF President No 763 of May 23, 1996 "On th e Procedure of Publication and Entry into 
Force of the Acts of the President of the Russi an Federation, the Government of the Russian 
Federation and the Normative Legal Ac ts of the Federal Executive Bodies". 
According to Article 4 of the above mentioned Federal Law, the date of publication of a 
federal constitutional law, fede ral law or an act passed by the chambers of the Federal 
Assembly shall be the date of the first publication of their full text in Parlamentskaya Gazeta , 
Rossiyskaya Gazeta  or in the digest Sobraniye Zakonodatelstva Rossijskoj Federatsii . 
Federal constitutional laws, fede ral laws and acts of the chambers of the Federal Assembly 
may be published in other pr ess organs and brought to gene ral knowledge through TV and 
radio broadcasts, distributed to state authoriti es, officials, enterprises, establishments and  WT/ACC/SPEC/RUS/25/Add.2 
 Page 29 
 
 
 organisations, transmitted via communication chan nels or distributed in machine-readable 
formats. 
Laws, acts of the chambers of the Federal Assembly and other documents may also be 
published as separate publications. 
According to paragraph 2 of th e above-mentioned Presidential Decr ee, acts of the President of 
the Russian Federation and acts of the Governme nt of the Russian Federation are subject to 
official publication in Rossiyskaya Gazeta  and in the digest Sobraniye Zakonodatelstva 
Rossijskoj Federatsii  within ten days after their signing. 
Distribution of the acts of the President of the Russian Federation and the acts of the 
Government of the Russian Federation in a machine-readable form by the scientific-and-
technical centre of legal information "Systema" is also deemed to be official publication. 
 According to paragraph 9 of the above-menti oned Presidential Decree, regulatory legal acts 
of the federal bodies of executive power related to human rights, freedoms and duties or establishing the legal status of organizations or acts of inter-departmental nature are subject to 
official publication in the newspaper Rossiyskaya Gazeta  within ten days upon their 
registration, and also in the Bulletin of Normative Acts of the Federal Bodies of Executive 
Power  published by the publishing house Yuridicheskaya Literatura  of the Administration of 
the President of the Russian Federation. 
The said Bulletin distributed in a machine-readab le form by the scientific-and-technical centre 
of legal information "Systema" is also de emed to be an official publication. 
 
_______________ 
 WT/ACC/SPEC/RUS/25/Add.2 
Page 30  
 
 ANNEX I 
Export Tariff of the Russian Federation
 
Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
0301 91 --trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus
apache, Oncorhynchus chrysogaster):  
0301 91 100 0 ---trout of the species  Oncorhynchus apache and Oncorhynchus 
chrysogaster 5 
0301 91 900 0 ---other 5 
0301 92 000 0 --eels (Anguilla spp.) 5 
0301 93 000 0 --carp 5 
0301 99 --other:  
 ---freshwater fish:  
0301 99 110 0 ---- pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynch us tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube salmon (Hucho hucho) 5 
0301 99 19 ----other  
 -----sturgeon:  
0301 99 191 0 ------young fishes 5 
0301 99 198 0 ----other 5 
0301 99 199 0 ----other 5 
0301 99 900 0 ---saltwater fish 5 
0302 fish, fresh or chilled, excluding fish fillets and other fish meat o f
heading No. 0304:  
 -salmonidae, excluding livers and roes:  
0302 11 --trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus
apache, Oncorhynchus chrysogaster ):  
0302 11 100 0 ---trout of the species  Oncorhynchus apache and Oncorhynchus
chrysogaster 5 
0302 11 900 0 ---other 5 
0302 12 000 0 -- pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynch us tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou, Oncorhynchus rhodurus ), Atlantic
salmon (Salmo salar) and Danube salmon (Hucho hucho) 5 
0302 19 000 0 --other 5 
 -flat fish (Pleuronectidae, Bo thidae, Cynoglossidae, Soleidae,
Scophthalmidae,  Citharidae), excluding livers and roes:  
0302 21 --halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus,
Hippoglossus stenolepis):  
0302 21 100 0 ---lesser or greenland halibut (Reinhardtius hippoglossoides) 5 
0302 21 300 0 ---Atlantic halibut (Hippoglossus Hippoglossus) 5 
0302 21 900 0 ---pacific halibut (Hippoglossus stenolepis) 5 
0302 22 000 0 --plaice (Pleuronectes platessa) 5 
0302 23 000 0 --sole (Solea spp.) 5 
0302 29 --other:  
0302 29 100 0 ---megrim (Lepidorhombus spp.) 5 
0302 29 900 0 ---other 5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 31 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 -tunas (of the genus Thunnus), skipjack or stripe- bellied bonito 
(Euthynnus (Katsuwonus) ?lamis), excluding livers and roes:  
0302 34 --albacore or long finned tunas (Thunnus alalunga):  
0302 34 100 0 ---for the industrial manufacture of products falling within heading
No. 1604 5 
0302 34 900 0 ---other 5 
0302 36 --yellowfin tuna (Thunnus albacares):  
0302 36 100 0 ---for the industrial manufacture of products falling within heading
No. 1604 5 
0302 36 900 0 ---other 5 
0302 39 --other:  
0302 39 100 0 ---for the industrial manufacture of products falling within heading
No. 1604 5 
0302 39 900 0 ---other 5 
0302 40 000 0 -herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 5 
0302 50 -cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding
livers and roes:  
0302 50 100 0 --of the species Gadus morhua 5 
0302 50 900 0 --other 5 
 -other fish , excluding livers and roes:  
0302 62 000 0 --haddock (Merlanogrammus aeglefinus) 5 
0302 63 000 0 --coalfish (Pollachius virens) 5 
0302 66 000 0 --eels (Anguilla spp.) 5 
0302 69 --other:  
 ---freshwater fish:  
0302 69 110 0 ----carp 5 
0302 69 19 ----other:  
 -----sturgeon:  
 ------for the industrial manufacture of products falling within heading
No. 1604:  
0302 69 191 0 -------whole 5 
0302 69 192 0 -------without gills and internal organs 5 
0302 69 193 0 -------other 5 
0302 69 198 0 ------other 5 
0302 69 199 0 -----other 5 
 ---saltwater fish:  
 ----fish of the genus Euthynnus, other than the skipjack or  stripe-
bellied bonitos (Euthyn-nus (Katsuwonus) pela-mis), mentioned in 
subheading 0302 33:  
0302 69 210 0 -----for the industrial manufacture of products falling within heading 
No. 1604 5 
0302 69 250 0 -----other 5 
 ----redfish (Sebastes spp.)  
0302 69 310 0 -----of the species Sebastes marinus 5 
0302 69 330 0 – – -----other 5 
0302 69 350 0 ----fish of the species Boreogadus saida 5 
0302 69 410 0 ----whiting (Merlangus Merlangus) 5 
0302 69 450 0 ---- ling (Molva spp.) 5 
0302 69 510 0 ----alaska pollack (Theragr a chalcogramma) and pollack (Pollachius
Pollachius) 5 
0302 69 550 0 ----anchovies (Engraulis spp.) 5 WT/ACC/SPEC/RUS/25/Add.2 
Page 32  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
0302 69 610 0 ----sea bream (Dentex Dentex and Pagellus spp.) 5 
 ----hake (Merluccius spp., Urohycis spp.)  
 -----hake of the genus Merluccius   
0302 69 660 0 ------cape hake (shallow-water hake) (Merluccius capensis) and 
deepwater hake (deepwater Cape hake) ( Merluccius paradoxus) 5 
0302 69 670 0 ------sauthern hake (Merluccius australis) 5 
0302 69 680 0 ------other 5 
0302 69 690 0 ------hake of the genus Urophycis 5 
0302 69 750 0 ----ray? bream (Brama spp.) 5 
0302 69 810 0 ----monkfish (Lophius spp.) 5 
0302 69 850 0 ----blue whiting (Micromesistius poutassou or Gaduspoutassou) 5 
0302 69 860 0 ----blue south whiting (Micromesistius australis) 5 
0302 69 870 0 ----swordfish (Xiphias gladius) 5 
0302 69 880 0 ----toothfish (Dissostichus spp.) 5 
0302 69 910 0 ----horse mackerel (scad) (Caranx trachurus, Tr achurus trachurus) 5 
0302 69 920 0 ----pink cusk-eel (Genypterus blacodes)  5 
0302 69 940 0 ----sea  bass (Dicentrarchus labrax 5 
0302 69 950 0 ----gilt-head seabreams (Sparus aurata) 5 
0302 69 990 0 ----other 5 
0302 70 000 0 -livers and roes 5 
0303 Fish frozen, excluding fish fillets  and other fish meat of heading No.
0304:  
 - pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynch us tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), excluding livers and roes:  
0303 11 000 0 -- sockeye salmon (red salmon) (Oncorhynchus nerka) 5 
0303 19 000 0 -- other 5 
 -other salmonidae, excl uding livers and roes:  
0303 21 --trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchusapache Oncorhynchus chrysogaster):  
0303 21 100 0 ---trout of the species  Oncorhynchus apache and Oncorhynchus
chrysogaster 5 
0303 21 900 0 ---other 5 
0303 22 000 0 --Atlantic Salmon (Salmo salar) and Danube Salmon (Hucho Hucho) 5 
0303 29 000 0 --other 5 
 -flat fish (Pleuronectidae, Bothi- dae, Cynoglos sidae, Soleidae, 
Scophthal-midae и Citharidae), excluding livers and roes:  
0303 31 --halibut (Reinhardtius Hippoglossoides, Hippoglossus hippoglossus,
Hippoglossus stenolepsis):  
0303 31 100 0 ---lesser or greenland halibut (Reinhardtius hippoglossoides) 5 
0303 31 300 0 ---Atlantic halibut (Hippoglossus Hippoglossus) 5 
0303 31 900 0 ---pacific halibut (Hippoglossus stenolepis) 5 
0303 32 000 0 --plaice (Pleuronectes platessa) 5 
0303 33 000 0 --sole (Solea spp.) 5 
0303 39 --other:  
0303 39 100 0 ---flounder (Platichthys flesus) 5 
0303 39 200 0 ---megrim (Lepidorhombus spp.) 5 
0303 39 300 0 ---fish of the genus Rhombosolea 5 
0303 39 800 0 ---other 5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 33 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 -tunas (of the genus Thunnus), skipjack or stripe- bellied bonito 
(Euthynnus (Katsuwo-nus) pelami s), excluding livers and roes:  
0303 44 -- albacore or longfinned tunas (Thunnus alalunga):  
 ---for the industrial manufacture of products falling within heading
1604:  
0303 44 110 0 ----whole 5 
0303 44 130 0 ----gilled and gutted 5 
0303 44 190 0 ----other (for example  “heads off”) 5 
0303 44 900 0 ---other 5 
0303 45 --Thunnus thynnus:  
 ---for the industrial manufacture of products falling within heading
1604:  
0303 45 110 0 ----whole 5 
0303 45 130 0 ----gilled and gutted 5 
0303 45 190 0 ----other (for example “heads off”) 5 
0303 45 900 0 ---other 5 
0303 46 --Thunnus maccoyii:  
 ---for the industrial manufacture of products falling within heading
1604:  
0303 46 110 0 ----whole 5 
0303 46 130 0 ----gilled and gutted 5 
0303 46 190 0 ----other (for example “heads off”) 5 
0303 46 900 0 ---other 5 
0303 49 --other: 5 
 ---for the industrial manufacture of products falling within heading
1604:  
0303 49 310 0 ----whole 5 
0303 49 330 0 ----gilled and gutted 5 
0303 49 390 0 ----other (for example “heads off”) 5 
0303 49 800 0 ---other 5 
0303 50 000 0 -herrings (Clupea harengus, Clupea pallasii), excluding livers and roes 5 
0303 60 -cod (Gadus morhua, Gadus ogac and Gadus macrocephalus),
excluding livers and roes:  
0303 60 110 0 --of the species Gadus morhua 5 
0303 60 190 0 --of the species Gadus ogac 5 
0303 60 900 0 --of the species Gadus macrocephalus 5 
 -other, excluding livers and roes:  
0303 72 000 0 --haddock (Melanogrammus aeglefinus) 5 
0303 73 000 0 --coalfish (Pollachius virens) 5 
0303 76 000 0 --eels (Anguilla spp.) 5 
0303 77 000 0 --sea bass (Dicentrarch us labrax, Dicentrarchus punctatus) 5 
0303 78 --hake (Merluccius spp., Urophycis spp.):  
 ---hake of the genus Merluccius:  
0303 78 110 0 --- Merluccius capensis, Merluccius paradoxus 5 
0303 78 120 0 --- Merluccius hubbsi 5 
0303 78 130 0 --- Merluccius australis 5 
0303 78 190 0 ---other 5 
0303 78 900 0 ---hake of the genus Merluccius 5 
0303 79 --other:  
 ---freshwater fish:  WT/ACC/SPEC/RUS/25/Add.2 
Page 34  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
0303 79 110 0 ----carp 5 
0303 79 19 ----other:  
 -----for the industrial manufacture of products falling within heading 
No. 1604:  
0303 79 191 0 -------whole 5 
0303 79 192 0 ------- gilled and gutted 5 
0303 79 193 0 ------- other (for example “heads off”) 5 
0303 79 198 0 ------other 5 
0303 79 199 0 -----other 5 
 ---saltwater fish:  
 ----fish of the genus Euthynnus,, other than skipjack or stripe- bellied 
bonitos (Euthynnus (Katsuwonus) pelamis), mentioned  in subheading
0303 43:  
 -----for the industrial manufacture of products falling within heading
No. 1604:  
0303 79 210 0 ------whole 5 
0303 79 230 0 ------gilled and gutted 5 
0303 79 290 0 ------other (for example “heads off”)” 5 
0303 79 310 0 -----other 5 
 - - - - Sebastes spp.:  
0303 79 350 0 -----of the species Sebastes marinus 5 
0303 79 370 0 -----other 5 
0303 79 410 0 ----fish of the species Boreogadus saida 5 
0303 79 450 0 ----whiting (Merlangus Merlangus) 5 
0303 79 510 0 ----ling (Molva spp.)  5 
0303 79 550 0 ----alaska pollack (Theragr a chalcogramma) and pollack (Pollachius
Pollachius) 5 
0303 79 580 0 ----fish of the species Orcynopsis unicolor : 5 
0303 79 650 0 ---anchovies (Engraulis spp.) 5 
0303 79 710 0 ----sea bream (Dentex Dentex and Pagellus spp.) 5 
0303 79 750 0 ----ray bream (Brama spp.) 5 
0303 79 810 0 ----monkfish (Lophius spp.) 5 
0303 79 830 0 ----blue whiting (Micromesistius poutassou or Gadus poutassou) 5 
0303 79 850 0 ----blue south whiting (Micromesistius australis) 5 
0303 79 870 0 ----swordfish (Xiphias gladius) 5 
0303 79 880 0 ----Dissostichus spp. 5 
0303 79 910 0 ----European scad (Caranx trachurus, Trachurus trachurus ) 5 
0303 79 920 0 ----New Zealand gr endier (Macruronus novaezealandiae) 5 
0303 79 930 0 ----black rockling (Genypterus blacodes) 5 
0303 79 940 0 ----fish of the species Pelotreis flavilatus and Peltorhamphus
novaezealandiae 5 
0303 79 980 0 ----other 5 
0303 80 -livers and roes:  
0303 80 100 0 --hard and soft roes for  the manufacture of deoxyribonucleic acid o r
protamine sulphate 5 
0303 80 900 0 --other 5 
0306 Crustaceans, whether in shell or no t, live, fresh, chilled, frozen, dried, 
salted or in brine; crustaceans in  shell, cooked by steaming or by
boiling in water, whether or not chilled, frozen, dried, salted or in
brine; flours, meals and pellets of cr  
 -frozen:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 35 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
0306 11 --rock lobster and other sea crawfish(Palinurus spp., Panulirus spp., 
Jasus spp.)  
0306 11 100 0 ---crawfish tails 10 
0306 11 900 0 ---other 10 
0306 12 --lobsters (Homarus spp.):  
0306 12 100 0 ---whole 10 
0306 12 900 0 ---other 10 
0306 13  --shrimps and prawns:  
0306 13 100 0 ---of the family Pandalidae 10 
0306 13 300 0 ---shrimps of the genus Crangon 10 
0306 13 400 0 ---shrimps of the genus Parapenaeus longirostris 10 
0306 13 500 0 ---shrimps of the genus Penaeus 10 
0306 13 800 0 ---other 10 
0306 14 --crabs:  
0306 14 100 0  ---crabs of the species Paralithodes camchaticus, Chionoecetes spp.
and Callinectes sapidus 10 
0306 14 300 0 ---crabs of the species Cancer pagurus 10 
0306 14 900 0 ---other 10 
0306 19 --other, including flours, meals and pellets of crustaceans, fit fo r
human consumption:  
0306 19 100 0 ---freshwater crayfish 10 
0306 19 300 0 ---norway lobsters (Nephrops norvegicus) 10 
0306 19 900 0 ---other 10 
ex.0306 19 900 0 flours, meals and pellets of  crustaceans, fit for human consumption free 
 -not frozen:  
0306 21 000 0 --rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.,
Jasus spp.) 10 
0306 22 --lobsters (Homarus spp.):  
0306 22 100 0 ---live 10 
 ---other:  
0306 22 910 0 ----whole 10 
0306 22 990 0 ----other 10 
0306 23 --shrimps and prawns:  
0306 23 100 0 ---of the family Pandalidae 10 
 ---shrimps of the genus Grangon:  
0306 23 310 0 ----fresh, chilled or cooked by steaming or by boiling in water 10 
0306 23 390 0 ----other10 10 
0306 23 900 0 ---other 10 
0306 24 --crabs:  
0306 24 100 0 ---crabs of the species Paralithodes camchaticus,c Chionoecetes spp.
and Callinectes sapidus 10 
0306 24 300 0 ---crabs of the species Cancer pagurus 10 
0306 24 900 0 ---other 10 
0306 29 --other, including flours, meals and pellets of crustaceans, fit fo r 
human consumption:  
0306 29 100 0 ---freshwater crayfish 10 
0306 29 300 0 ---norway lobsters (Nephrops norvegicus) 10 
0306 29 900 0 ---other 10 
ex.0306 29 900 0 flours, meals and pellets of  crustaceans, fit for human consumption free WT/ACC/SPEC/RUS/25/Add.2 
Page 36  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 Molluscs, whether in shell or not, live, fresh, chilled frozen, dried,
salted or in brine; aquatic invert ebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours,
meals and pellets of aquatic invert  
0307 10 -oysters:  
0307 10 100 0 --flat oysters (of the genus Ostrea), live and weighing (shell included)
not more than 40 g each 5 
0307 10 900 0 --other 5 
 -scallops, including queen scallops, of the genera Pecten, Chlamys o r
Placopecten:  
0307 21 000 0 --live, fresh or chilled 5 
0307 29  --other:  
0307 29 100 0 ---coquilles St.Jacques (Pecten maximus), frozen 5 
0307 29 900 0 ---other 5 
 -mussels (Mytilus spp., Perna spp.):  
0307 31 --live, fresh or chilled: 5 
0307 31 100 0  ---Mytilus spp. 5 
0307 31 900 0 ---Perna spp. 5 
0307 39 --other:  
0307 39 100 0 ---Mytilus spp. 5 
0307 39 900 0 ---Perna spp. 5 
 -cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and
squid (Om-mastrephes spp., Loligo spp., Nototodarus spp.,
Sepioteuthis spp.):  
0307 41 --live, fresh or chilled:  
0307 41 100 0 ---cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) 5 
 ---squid (Ommastrephes spp., Loligo spp., Nototodarus spp.,
Sepioteuthis spp.):  
0307 41 910 0 ----Loligo spp., Ommastrephes sagittatus 5 
0307 41 990 0 ----other 5 
0307 49 --other:  
 ---frozen:  
 ----cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)  
 -----og the genus Sepiola :  
0307 49 010 0 ------little cuttle fish (Sepiola rondeleti) 5 
0307 49 110 0 ------other 5 
0307 49 180 0 -----other 5 
 ----squid (Ommastrephes spp., Loligo spp., Nototodarus spp.,
Sepioteuthis spp.):  
 ----- Loligo spp.:  
0307 49 310 0 ------ Loligo vulgaris 5 
0307 49 330 0 ------ Loligo pealei 5 
0307 49 350 0 ------ Loligo patagonica 5 
0307 49 380 0 ------other 5 
0307 49 510 0 -----Ommastrephes sagittatus 5 
0307 49 590 0 ------other 5 
 ---other:  
0307 49 710 0 ----cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) 5 
 ----squid (Ommastrephes spp., Loligo spp., Nototodarus spp.,
Sepioteuthis spp.):  
0307 49 910 0 -----Loligo spp., Ommastrephes sagittatus 5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 37 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
0307 49 990 0 -----other 5 
 -octopus (Octopus spp.):  
0307 51 000 0 --live, fresh or chilled 5 
0307 59 --other:  
0307 59 100 0 ---frozen 5 
0307 59 900 0 --other: 5 
0307 60 000 0 -snails, other than sea snails5 5 
 -other, including flours, meals and pellets of aquatic invertebrates
other than crustaceans, fit for human consumption:  
0307 91 000 0 --live, fresh or chilled 5 
0307 99 --other:  
 ---frozen:  
0307 99 110 0 ----Illex spp. 5 
0307 99 130 0 ----striped Venus and other species of the family  Veneridae 5 
0307 99 150 0 ----jelly-fish (Rhopilema spp.) 5 
0307 99 180 0 ----other aquatic invertebrates 5 
0307 99 900 0 ---other 5 
ex.0307 99 900 0  flours, meals and pellets of aquatic invertebrates other than
crustaceans, fit for human consumption free 
1201 00 Soya beans, whether or not broken:  
1201 00 100 0 – for sowing 20, but not less than 
35 €/ 1000 kg 
1201 00 900 0 – other 20, but not less than 
35 €/ 1000 kg 
1205 10 - Low erucic acid rape or colza seeds:  
1205 10 100 0 - - for sowing 20, but not less than 
35 €/ 1000 kg 
1205 10 900 0 - - other 20, but not less than 
35 €/ 1000 kg 
1205 90 900 - other  
1205 90 900 1 - - for sowing 20, but not less than 
35 €/ 1000 kg 
1205 90 900 9 - - other 20, but not less than 
35 €/ 1000 kg 
1206 00 Sunflower seeds, whether or not broken :  
1206 00 100 0 – for sowing 20, but not less than 
30 €/ 1000 kg 
 - other:  
1206 00 910 0 – – shelled; when shelled - grey with white stripes 20, but not less than 
30 €/ 1000 kg 
1206 00 990 0 – – other 20, but not less than 
30 €/ 1000 kg 
1207 Other oil seeds and oleaginous fruits, whether or not broken:  
1207 50 – mustard seeds:  
1207 50 100 0 – – for sowing 10, but not less than 
25 €/ 1000 kg 
1207 50 900 0 – – other 10, but not less than 
25 €/ 1000 kg 
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared o r
preserved:  
1605 10 000 0 -crab 5 WT/ACC/SPEC/RUS/25/Add.2 
Page 38  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
1605 20 -shrimps and prawns:  
 --other:  
1605 20 910 0 ---in immediate packings  of net content not exceeding 2 kg 5 
1605 20 990 0 ---other 5 
1605 30 -lobster:  
1605 30 100 0 --lobster meat, cooked, for the manufacture of lobster butter or o f
lobster pastes, pates, soups or sauces 5 
1605 30 900 0 --other  5 
1605 40 000 0 -other crustaceans 5 
1605 90 -other:  
1605 90 900 0 --other aquatic invertebrates 5 
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80%
vol. or higher; ethyl alcohol and other  spirits,  denatured, of an y
strength:  
2207 10 000 0 - undenatured ethyl alcohol, of actual alcoholic strength by volume o f
80% vol. or higher 6,5 
2207 20 000 0 - ethyl alcohol and other spirits, denatured , of any strength 6,5 
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less
than 80% vol.; spirits, liqueurs and other spirituous beverages  
2208 20 - spirits obtained by distilling grape wine or grape marc :  
 - -2 litres or less:  
2208 20 120 0 - - - cognac 6,5 
2208 20 140 0 - - - Armagnac 6,5 
2208 20 260 0 - - - Grappa 6,5 
2208 20 270 0 - - - de Jerez brandy 6,5 
2208 20 290 0 - - - other 6,5 
 - -more than 2 litres:  
2208 20 400 0 - - - unp roccessed distillates 6,5 
 - - - other:  
2208 20 620 0 - - - - cognac 6,5 
2208 20 640 0 - - - - Armagnac 6,5 
2208 20 860 0 - - - - Grappa 6,5 
2208 20 870 0 - - - - de Jerez brandy 6,5 
2208 20 890 0 - - - - other 6,5 
2208 30 - whiskies:  
 - -Bourbon whiskey, in containers holding:  
2208 30 110 0 - - - 2 litres or less 6,5 
2208 30 190 0 - - - more than 2 litres 6,5 
 - -Scotch whisky:  
 - - - malt whisky, in containers holding:  
2208 30 320 0 - - - - -2 litres or less 6,5 
2208 30 380 0 - - - - more than 2 litres 6,5 
 - - -blended whisky, in containers holding:  
2208 30 520 0 - - - - 2 litres or less 6,5 
2208 30 580 0 - - - - more than 2 litres 6,5 
 - - - other  
2208 30 720 0 - - - - 2 litres or less 6,5 
2208 30 780 0 - - - - more than 2 litres 6,5 
 - -other, in containers holding:  
2208 30 820 0 - - - 2 litres or less 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 39 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2208 30 880 0 - - - more than 2 litres 6,5 
2208 40 - rum and taffia:  
 - - in containers holding 2 litres or less:  
2208 40 110 0 - - - rum with  a content of volotaile substances other than ethyl and
methyl alcohol equal to or exceedin g 225 grams per hectoliter of pure
alcohol (with 10% tolerance) 6,5 
 - - - other:  
2208 40 310 0 - - - - of  a value exceeding 7,9 € per litre of pure alcohol 6,5 
2208 40 390 0 - - - - other 6,5 
 - - in containers holding  more than 2 litres   
2208 40 510 0 - - - rum with  a content of volotaile substances other than ethyl and
methyl alcohol equal to or exceedin g 225 grams per hectoliter of pure
alcohol (with 10% tolerance) 6,5 
 - - - other:  
2208 40 910 0 - - - - of  a value exceeding 2 € per litre of pure alcohol 6,5 
2208 40 990 0 - - - - other 6,5 
2208 50 - gin and Geneve:  
 - - gin, in containers holding:  
2208 50 110 0 - - -2 litres or less 6,5 
2208 50 190 0 - - - more than 2 litres 6,5 
 - - Geneva, in containers holding:  
2208 50 910 0 - - - 2 litres or less 6,5 
2208 50 990 0 - - - more than 2 litres 6,5 
2208 90 - other:  
 - - arrack, in containers holding:  
2208 90 110 0 - - - 2 litres or less 6,5 
2208 90 190 0 - - - more than 2 litres 6,5 
 - - plum, pear or cherry spirit (excluding liqueurs), in containers
holding:  
2208 90 330 0 - - - 2 litres or less 6,5 
2208 90 380 0 - - - more than 2 litres 6,5 
 - - other spirits and other spirituous beverages, in containers holding:  
 - - - 2 litres or less:  
2208 90 410 0 - - - - Ouzo 6,5 
 - - - - other:  
 - - - - - spirits (excluding liqueurs):  
 - - - - - - distilled from fruit:  
2208 90 450 0 - - - - - - - Calvados 6,5 
2208 90 480 0 - - - - - - - other 6,5 
 - - - - - - other:  
2208 90 520 0 - - - - - - - Korn 6,5 
2208 90 570 0 - - - - - - - other 6,5 
2208 90 690 0 - - - - - other spirituous beverages 6,5 
 - - - more than 2 litres  
 - - - - spirits (excluding liqueurs):  
2208 90 710 0 - - - - - distilled from fruit 6,5 
2208 90 740 0 - - - - - other 6,5 
2208 90 780 0 - - - - other spirituous beverages 6,5 
 - - undenatured ethyl alcohol of an alcoholic strength by volume  o f 
less than 80% vol, in containers holding:  WT/ACC/SPEC/RUS/25/Add.2 
Page 40  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2208 90 910 0 - - - 2 litres or less 6,5 
2208 90 990 0 - - - more than 2 litres 6,5 
2501 00 Salt (including table salt and denatured salt) and pure sodiu m
chloride, whether or not in aqueous solution or containing added anti-
caking or free-flowing agents; sea water:  
2501 00 100 0 -sea water and salt liquors 6,5 
 - common salt (including table salt) and pure sodium chloride,
whether or not in aqueous solution or containing added anti-caking o r 
free-flowing agents:  
2501 00 310 0 --for chemical transformation (separation of Na from Cl) for the
manufacture of other products 6,5 
 - - other:  
2501 00 510 0 ---denatured for industrial uses (including refining) other than the
preservation or refining) other than the preservation or animal 
consumption 6,5 
 - - - other:  
2501 00 91 ----salt suitable for human consumption:  
2501 00 911 0 -----with iodine 6,5 
2501 00 919 0 -----other 6,5 
2501 00 990 0 ----other 6,5 
2502 00 000 0 Unroasted iron pyrites 6,5 
2503 00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphu r
and colloidal sulphur:  
2503 00 100 0 -crude or unrefined sulphur 6,5 
2503 00 900 0 -other 6,5 
2504 Natural graphite:  
2504 10 000 0 - in powder or in flakes 6,5 
2504 90 000 0 -other 6,5 
2505 Natural sands of all kinds, whether or not Natural sands of all kinds,
whether or not of Chapter 26:  
2505 10 000 0 -silica sands and quartz sands 6,5 
2505 90 000 0 -other 6,5 
2506 Quartz (other than natural sands); quartzite, whether or not roughly 
trimmed or merely cut, by sawing or otherwise, into blocks or slabs o f
a rectangular (including square) shape:  
2506 10 000 0 -quartz 6,5 
 -quartzite:  
2506 21 000 0 --crude or roughly trimmed 6,5 
2506 29 000 0 --other 6,5 
2507 00 Kaolin and other kaolinic clays, whether or not calcined:  
2507 00 200 0 -kaolin 6,5 
2507 00 800 0 -other kaolinic clays 6,5 
2508 Other clays (not including expanded clays of heading No. 6806),
andalusite, kyanite and sillimanite, whether or not calcined; mullite; 
chamotte or dinas earths:  
2508 10 000 0 -bentonite 6,5 
2508 20 000 0 -decolourizing earths and fuller's earth 6,5 
2508 30 000 0 -fire-clay 6,5 
2508 40 000 0 -other clays 6,5 
2508 50 000 0 -andalusite, kyanite and sillimanite 6,5 
2508 60 000 0 -mullite 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 41 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2508 70 -chamotte or dinas earths:  
2508 70 100 0 --chamotte earths 6,5 
2508 70 900 0 --dinas earth 6,5 
2509 00 000 0 Chalk 6,5 
2510 Natural calcium phosphates, natu ral aluminium calcium phosphates
and phosphatic chalk:  
2510 10 000 0 -unground 6,5 
2510 20 000 0 -ground 6,5 
2511 Natural barium sulphate (barytes); natural barium carbonate
(witherite), whether or not calcined, other than barium oxide o f
heading No. 2816:  
2511 10 000 0 -natural barium sulphate (barytes) 6,5 
2511 20 000 0 -natural barium carbonate (witherite) 6,5 
2512 00 000 0 Siliceous fossil meals (for example, kieselguhr, tripolite and
diatomite) and similar siliceous earths, whether or not calcined, of  an
apparent specific gravity of 1 or less 6,5 
2513 Pumice stone; emery; natural corundum, natural garnet and othe r
natural abrasives, whether or not heat-treated:  
 - pumice stone:  
2513 11 000 0 --crude or in irregular pieces , including crushed pumice ("bimskies") 6,5 
2513 19 000 0 --other 6,5 
2513 20 000 0 -emery, natural corundum, natu ral garnet and other natural abrasives: 6,5 
2514 00 000 0 Slate, whether or not roughly trimmed or merely cut, by sawing o r
otherwise, into blocks or slabs of a rectangular (including square)
shape 6,5 
2515 Marble, travertine,  ecaussine and other cal careous monumental or
building stone of an apparent specific gravity of 2.5 or more and
alabaster, whether or not roughly trimmed or merely cut, by sawing o r
otherwise, into blocks or slabs of a rectangular  
 - marble and travertine:  
2515 11 000 0 --crude or roughly trimmed 6,5 
2515 12 --merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape  
2515 12 200 0 ---of a thickness not exceeding 4cm 6,5 
2515 12 500 0 ---of a thickness not exceed ing 4cm, but no more than 25cm 6,5 
2515 12 900 0 ---other 6,5 
2515 20 000 0 -ecaussine and other calcareous  monumental building stone; alabaster 6,5 
2516 Granite, porphyry, basalt, sandstone and monumental or building
stone, whether or not roughly trimmed or merely cut, by sawing o r 
otherwise, into blocks or slabs of a rectangular(including square)
shape:  
 - granite:  
2516 11 000 0 - crude or roughly trimmed 6,5 
2516 12 --merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (includi ng square) shape:  
2516 12 100 0 ---of a thickness not exceeding 25cm 6,5 
2516 12 900 0 ---other 6,5 
 - sandstone:  
2516 21 000 0 --crude or roughly trimmed 6,5 
2516 22 000 0 --merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape 6,5 WT/ACC/SPEC/RUS/25/Add.2 
Page 42  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2516 90 000 0 -other monumental or building stone 6,5 
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used fo r
concrete aggregates, for road metalling or for railway or other ballast,
shingle and flint, whether or not h eat-treated; macadani of  slag, dross 
or similar industrial waste, wheth  
2517 10 - pebbles, gravel, broken or crushed stone, of a kind commonly used
for concrete aggregates, for road metalling or for railway or othe r
ballast, shingle and flint, whether or not heat-treated:  
2517 10 100 0 --pebbles and gravel, shingle and flint 6,5 
2517 10 200 0 --limestone, dolomite and other calcareous stones, broken or crushed 6,5 
2517 10 800 0 --other 6,5 
2517 20 000 0 -macadam of slag, dross or  similar industrial waste, whether or no t 
incorporating the materials cited in subheading No. 2517 10 6,5 
2517 30 000 0 -tarred macadam 6,5 
 - granules, chippings and powder, of stones of heading 2515 or 2516,
whether or not heat-treated:  
2517 41 000 0 --of marble 6,5 
2517 49 000 0 --other 6,5 
2518 Dolomite, whether or not calcined; dolomite roughly trimmed o r
merely cut, by sawing or otherwise, into blocks or slabs of a
rectangular(including square) shape; agglomerated dolomite(includingtarred dolomite):  
2518 10 000 0 -dolomite not calcined 6,5 
2518 20 000 0 -calcined dolomite 6,5 
2518 30 000 0 -agglomerated dolomite (including tarred dolomite) 6,5 
2519 Natural magnesium carbonate (magnesite); fused magnesia; dea d-
burned (sintered) magnesia, whether or not containing small quantities 
of other oxides added before sintering; other magnesium oxide,
whether or not pure:  
2519 10 000 0 -natural magnesium carbonate (magnesite) 6,5 
2519 90 -other:  
2519 90 100 0 --magnesium oxide, other than calcined natural magnesium carbonate 6,5 
2519 90 300 0 --dead-burned (sintered) magnesia 6,5 
2519 90 900 0 --other 6,5 
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum o r
calcium sulphate), whether or not coloured, with or without small
quantities of accelerators or retarders:  
2520 10 000 0 -gypsum; anhydrite 6,5 
2520 20 -plasters:  
2520 20 100 0 --building 6,5 
2520 20 900 0 --other 6,5 
2521 00 000 0 Limestone flux; limestone and other calcareous stone, of a kind used
for the manufacture of lime or cement 6,5 
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide
and hydroxide of heading No. 2825:  
2522 10 000 0 -quicklime 6,5 
2522 20 000 0 -slaked lime 6,5 
2522 30 000 0 - hydraulic lime 6,5 
2523 Portland cement, aluminous cement, slag cement, supersulphate 
cement and similar hydraulic cements, whether or not coloured or in
the form of clinkers:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 43 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2523 10 000 0 -cement clinkers 6,5 
2523 21 000 0 --white cement, whether or not artificially coloured 6,5 
2523 29 000 0 --other 6,5 
2523 30 000 0 -aluminous cement 6,5 
2523 90 -other h ydraulic cements:  
2523 90 100 0 --blast furnace cement 6,5 
2523 90 300 0 --pozzolanic cement 6,5 
2523 90 900 0 --other 6,5 
2524 00 Asbestos:  
2524 00 300 0 -fibres, flakes or powder 6,5 
2524 00 800 0 -other 6,5 
2525 Mica, including splittings; mica waste:  
2525 10 000 0 -crude mica and mica rifted into sheets or splittings 6,5 
2525 20 000 0 -mica powder 6,5 
2525 30 000 0 -mica waste 6,5 
2526 Natural steatite, whether or not roughly trim med or merely cut, by 
sawing or otherwise, into blocks or slabs of  a rectangular (including
square) shape; talc:  
2526 10 000 0 -not crushed, not powdered 6,5 
2526 20 000 0 -crushed or powdered 6,5 
2528 Natural borates and concentrates thereof, (whethe ror not calcined), 
but not including borates separated from natural brine; natural boric
acid containing not more than 85% of H3BO3 calculated on the dr y
weight:  
2528 10 000 0 -natural sodium borates and concentrates thereof (whether or no t
calcined) 6,5 
2528 90 000 0 -other 6,5 
2529 Felspar; leucite, nepheline and nepheline syenite; fluorspar:  
2529 10 000 0 -felspar 6,5 
2529 21 000 0 --containing by weight 97% or less of calcium of fluoride 6,5 
2529 22 000 0 --containing by weight more than 97% of calcium fluoride 6,5 
2529 30 000 0 -leucite, nepheline and nephe1ine syenite 6,5 
2530 Mineral substances not else where specified or included:  
2530 10 -vermiculite, perlite and chlorites, unexpanded:  
2530 10 100 0 --perlite 6,5 
2530 10 900 0 --vermiculiteand chlorites 6,5 
2530 20 000 0 -kieserite and epsomite (natural magnesium sulphates) 6,5 
2530 90 -other  
2530 90 200 0 --sepiolite 6,5 
2530 90 980 0 --other 6,5 
2601 Iron ores and concentrates, including roasted iron pyrites:  
 - iron ores and concentrates, other than roasted iron pyrites:  
2601 11 000 0 --non-agglomerated 6,5 
2601 12 000 0 --agglomerated 6,5 
2601 20 000 0 -roasted iron pyrites 6,5 
2602 00 000 0 Manganese ores and concentrates, including manganiferous iron ores
and concentrates with a manganese content of 20% or more,
calculated on the dry weight 6,5 
2603 00 000 0 Copper ores and concentrates 6,5 
 ex 2603 00 000 0 Copper co ncentrates with  an arsenic content of more than 0,6% by
weight free WT/ACC/SPEC/RUS/25/Add.2 
Page 44  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2604 00 000 0 Nickel ores and concentrates 6,5 
2605 00 000 0 Cobalt ores and concentrates 6,5 
2606 00 000 0 Aluminium ores and concentrates 6,5 
2607 00 000 0 Lead ores and concentrates 6,5 
2608 00 000 0 Zinc ores and concentrates 6,5 
2609 00 000 0 Tin ores and concentrates 6,5 
2610 00 000 0 Chromium ores and concentrates 6,5 
2611 00 000 0 Tungsten ores and concentrates 6,5 
2612 Uranium or thorium ores and concentrates:  
2612 10 -uranium ores and concentrates:  
2612 10 100 0 -uranium ores and pitchblende and concentrates thereof, with a 
uranium content of more than 5% by weight 6,5 
2612 10 900 0 --other 6,5 
2612 20 -thorium ores and concentrates:  
2612 20 100 0 --monazite; urano-thorianite and other thorium ores and concentrates,
with a thorium content of more than 20% by weight 6,5 
2612 20 900 0 --other 6,5 
2613 Molybdenum ores and concentrates:  
2613 10 000 0 -roasted 6,5 
2613 90 000 0 -other 6,5 
2614 00 Titanium ores and concentrates  
2614 00 100 0 -ilmenite and concentrates thereof 6,5 
2614 00 900 0 -other 6,5 
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates:  
2615 10 000 0 -zirconium ores and concentrates 6,5 
2615 90 -other:  
2615 90 100 0 --niobium and tantalum ores and concentrates 6,5 
2615 90 900 0 --vanadium ores and concentrates 6,5 
2616 Precious metal ores  and concentrates:  
2616 10 000 0 -silver ores and concentrates 6,5 
2616 90 000 0 -other 6,5 
2617 Other ores and concentrates:  
2617 10 000 0 -antimony ores and concentrates 6,5 
2617 90 000 0 -other 6,5 
2618 00 000 0 Granulated slag (slag sand) from the manufacture of iron or steel 6,5 
2619 00 Slag, dross (other than granul ated slag), sca1ings and other waste
from the manufacture of iron or steel:  
2619 00 100 0 -bla st-furnace dust 6,5 
 -other:  
2619 00 910 0 --waste suitable for the recovery of iron or manganese 6,5 
2619 00 930 0 --slag suitable for the extraction of titanium oxide 6,5 
2619 00 950 0 --waste suitable for the extraction of vanadium 6,5 
2619 00 990 0 --other 6,5 
2620 Ash and residues (other than from the manufacture of iron or steel), 
containing metals or metal compounds:  
 - containing mainly zinc:  
2620 11 000 0 --hard zinc spelter 6,5 
2620 19 000 0 --other 6,5 
 -containing mainly lead:  
2620 21 000 0 --leaded gasoline sludges and leaded anti-knock compound sludges 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 45 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2620 29 000 0 --other 6,5 
2620 30 000 0 -containing mainly copper 6,5 
2620 40 000 0 -containing mainly aluminium 6,5 
2620 60 000 0 -containing arsenic, mercury, thallium or their mixtures, of a kind
used for the extraction of arcenic  or those metals or for the 
manufacture of their chemical compaunds 6,5 
 - other:  
2620 91 000 0 --containing  antimony, beryllium, cadmium, chromium or thei r
mixtures 6,5 
2620 99 --other:  
2620 99 100 0 ---containing mainly nickel 6,5 
2620 99 200 0 ---containing mainly niobium or tantalum 6,5 
2620 99 300 0 ---containing mainly tungsten 6,5 
2620 99 400 0 ---containing mainly tin 6,5 
2620 99 500 0 ---containing mainly molybdenum 6,5 
2620 99 600 0 ---containing mainly titanium 6,5 
2620 99 700 0 ---containing mainly cobalt 6,5 
2620 99 800 0 ---containing mainly zirconium 6,5 
2620 99 900 0 ---other 6,5 
2621 Other slag and ash, including seaweed ash (kelp); ash and residues
from the incineration of municipal waste:  
2621 10 000 0 - ash and residues from the incineration of municipal waste: 6,5 
2621 90 000 0 - other 6,5 
2704 00 Coke and semi-coke of coal, of lignite or of peat, whether or no t
agglomerated; retort carbon:  
 - coke and semi-coke of coal:  
2704 00 110 0 --for the manufacture of electrodes 6,5 
2704 00 190 0 --other 6,5 
2704 00 300 0 -coke and semi-coke of lignite 6,5 
2704 00 900 0 -other 6,5 
2705 00 000 0 Coal gas, water gas, producer gas, and similar gases, other than
petroleum gases and other gaseous hydrocarbons 5 
2706 00 000 0 Tar distilled from coal, from lignite or from peat, and other mineral
tars, whether or not dehydrated or partially distilled, including
reconstituted tars 5 
2707 Oils and other products of the di stillation of high temperature coal tar;
similar products in which the weight of the aromatic constituents
exceeds that of the non- aromatic constituents:  
2707 10 -benzole:  
2707 10 100 0 --for use as power or heating fuel 5 
2707 10 900 0 --for other purposes 5 
2707 20 -toluole:  
2707 20 100 0 --for use as power or heating fuel 5 
2707 20 900 0 --for other purposes 5 
2707 30 -xylole:  
2707 30 100 0 --for use as power or heating fuel 5 
2707 30 900 0 --for other purposes 5 
2707 40 000 0 -naphthalene 5 
2707 50 -other aromatic hydrocarbon mixtures of which 65% or more by 
volume( including losses) distils at  250? by the ASTM D 86 method:  
2707 50 100 0 --for use as power or heating fuels 5 WT/ACC/SPEC/RUS/25/Add.2 
Page 46  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2707 50 900 0 --for  other purposes 5 
2707 60 000 0 -phenols 5 
 - other:  
2707 91 000 0 --creosote oils 5 
2707 99 --other:  
 ---crude oils:  
2707 99 110 0 ----crude light oils of which 90% or more by volume distils at
temperatures of up to 200? 5 
2707 99 190 0 ----other 5 
2707 99 300 0 ---sulphuretted toppings 5 
2707 99 500 0 ---basic products 5 
2707 99 700 0 --anthracene 5 
 ---other:  
2707 99 910 0 ----for the manufacture of the products in heading 2803 5 
2707 99 990 0 ----other 5 
2708 Pitch and pitch coke, obtained from coal tar or from other mineral
tars:  
2708 10 000 0 -pitch 5 
2708 20 000 0 -pitch coke 5 
2709 00 Petroleum oils and oils obtained from bituminous minerals, crude:  
2709 00 100 0 -natural gas condensates 20,7 $ /1000 kg 
2709 00 900 0 -other 20,7 $ /1000 kg 
2710 00 Petroleum oi ls and oils obtained from bituminous minerals ( othe r
than crude) and preparations not elsewhere specified or included,
containing70% or more by weight of petroleum oils or of oilsobtained from bituminous minerals, these oils being the basic
constituents of the preparations, other than waste oils:  
2710 11 --light oils and preparations:  
2710 11 110 0 ---for undergoing a specific process 25 € /1000 kg 
2710 11 150 0 --for undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 11 110 25 €  /1000 kg 
 --- for other purposes:  
 ----special spirits:  
2710 11 210 0 -----white spirit 25 € /1000 kg 
2710 00 250 0 -----other 25 € /1000 kg 
 ----other:  
 -----motor spirit:  
2710 11 310 0 ------aviation spirit 25 € /1000 kg 
 ------other, with a lead content:  
 -------not exceeding 0,013 g per litre:  
2710 11 410 0 --------with octane number not exceeding 95 25 € /1000 kg 
2710 11 450 0 --------with octane number 95 or more, but not exceeding 98 25 € /1000 kg 
2710 11 490 0 --------with octane number 98 or more 25 € /1000 kg 
 -------exceeding 0,013 g per litre:  
2710 11 510 0 --------with octane number not exceeding 98 25 € /1000 kg 
2710 11 590 0 --------with octane number 98 or more 25 € /1000 kg 
2710 11 700 0 ------spirit type jet fuel 25 € /1000 kg 
2710 11 900 0 ------other light oils 25 € /1000 kg 
2710 19 -- other:  
 ---medium oils:  
2710 19 110 0 ----for undergoing a specific process 25 € /1000 kg  WT/ACC/SPEC/RUS/25/Add.2 
 Page 47 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2710 19 150 0 ----for undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 19 110 0 25 € /1000 kg 
 ----for other purposes:  
 -----kerosene  
2710 19 210 0 ------jet fuel 25 € /1000 kg 
2710 19 250 0 ------other 25 € /1000 kg 
2710 19 290 0 -----other 25 € /1000 kg 
 ---heavy oils:  
 ----gas oils:  
2710 19 310 0 -----for undergoing a specific process 25 € /1000 kg 
2710 19 350 0 -----for undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 19 310 25 € /1000 kg 
 -----for other purposes:  
2710 19 410 0 ------with a sulphur content not exceeding 0,05% by weight 25 € /1000 kg 
2710 19 450 0 ------with  a sulphur content exceedi ng 0,05% by we ight but no t
exceeding 0,2% by weight 25 € /1000 kg 
2710 19 490 0 ------with a sulphur content exceeding 0,2% by weight 25 € /1000 kg 
 ----fuel oils:  
2710 19 510 0 -----for undergoing a specific process 10 € /1000 kg 
2710 19 550 0 -----for undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 19 510 10 € /1000 kg 
 -----for other purposes:  
2710 19 610 0 ------with sulphur content not exceeding 1% by wheight 10 € /1000 kg 
2710 19 630 0 ------with sulphur cont ent exceeding 1%, but not exceeding 2% by
wheight 10 € /1000 kg 
2710 19 650 0 ------with sulphur cont ent exceeding 2%, but not exceeding 2.8% b y
wheight 10 € /1000 kg 
2710 19 690 0 ------with su lphur content exceeding 2.8% by wheight 10 € /1000 kg 
 ----lubricating oils; other oils:  
2710 19 710 0 -----for undergoing a specific process 5 
2710 19 750 0 -----for undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 00 810 5 
 -----for other purposes:  
2710 19 810 0 ------motor oils, compre ssor lubricating oils, ----motor oils, 
compressor lubricating oils, 5 
2710 19 830 0 ------liquids for hydraulic purposes, 5 
2710 19 850 0 ------white oils, liquid paraffin 5 
2710 19 870 0 ------gear oils and reduction gear oils 5 
2710 19 910 0 ------metal treatment compaunds, mould lubricating oils, anticorrosive
oils 5 
2710 19 930 0 ------electric insulating oils 5 
2710 19 990 0 ------other lubricating oils and other oils 5 
 -waste oils:  
2710 91 000 0 --containing polychlorinated biphenyls (PCBs), polychlorinate d
terphenyls (PCTs) or polybrominated biphenyls (PBBs) 5 
2710 99 000 0 -- other  5 
2711 Petroleum gases and other gaseous hydrocarbons:  
 -liquefield:  
2711 11 000 0 --natural gas 20 € /1000 kg 
2711 12 --propane:  
 ---propane of a purity not less than 99%:  WT/ACC/SPEC/RUS/25/Add.2 
Page 48  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2711 12 110 0 ----for use as a power or heating fuel 20 € /1000 kg 
2711 12 190 0 ----for other purposes 20 € /1000 kg 
 ---other:  
2711 12 910 0 ----for undergoing a specific process 20 € /1000 kg 
2711 12 930 0 ----for undergoing chemical transformation%by a process other than
those specified in respect of subheading 2711 12 910 20 € /1000 kg 
 ----for other purposes:  
2711 12 940 0 -----with purity exceeding 90%, but not exceeding 99% 20 € /1000 kg 
2711 12 970 0 -----other 20 € /1000 kg 
2711 13 --butanes:  
2711 13 100 0 ---for undergoing a specific process 20 € /1000 kg 
2711 13 300 0 ---for undergoing chemical transformation by a process other than
those specified in respect of subheading 2711 13 100 20 € /1000 kg 
 ---for other purposes:  
2711 13 910 0 ----with pur ity exceeding 90%, but not ex ceeding 95% 20 € /1000 kg 
2711 13 970 0 ----other 20 € /1000 kg 
2711 14 000 0 --ethylene, propylene, butylene and butadiene 20 € /1000 kg 
2711 19 000 0 --other 20 € /1000 kg 
 -in gaseous state:  
2711 21 000 0 --natural gas 5, but not less than 
2,5 €/ 1000 kg 
2711 29 000 0 --other 5 
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks:  
2714 90 000 0 -other 5 
2715 00 000 0 Bituminous mixtures based on natural Bituminous mixtures based on
natural bitumen, on mineral tar or on mineral tar pitch (for example,
bituminous mastics, cut-backs): 5 
2805 Alkali or alkaline-earth metals ; rare-earth metals, scandium and 
yttrium, whether or not intermixed or interalloyed; mercury:  
 -alkali or alkaline-earth metals:  
2805 11 000 0 --sodium 6,5 
2805 19  --other:  
2805 19 100 0 ---strontium and barium 6,5 
2805 19 900 0 ---other 6,5 
2818 Artificial corundum, whether or not chemically defined; aluminiu m
oxide; aluminium hydroxide:  
2818 20 000 0 -aluminium oxide, other than artificial corundum 6,5 
2818 30 000 0 -aluminium hydroxide 6,5 
2825 Hydrazine and hydroxylamine and their inorganic salts; othe r 
inorganic bases other metal oxides, hydroxides and peroxides:  
2825 10 000 0 -hydrazine and hydroxylamine and their inorganic salts 6,5 
2825 20 000 0 -lithium oxide and hydroxide 6,5 
2825 30 000 0 -vanadium oxides and hydroxides 6,5 
2825 40 000 0 -nickel oxides and hydroxides 6,5 
2825 50 000 0 -copper oxides and hydroxides 6,5 
2825 60 000 0 -germanium oxides and zirconium dioxide: 6,5 
2825 70 000 0 -molybdenum oxides and hydroxides 6,5 
2825 80 000 0 -antimony oxides 6,5 
2902 Cyclic hydrocarbons:  
 -xylenes:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 49 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
2902 41 000 0 --o-xylene 6,5 
2902 42 000 0 --m-xylene 6,5 
2902 43 000 0 --p-xylene 6,5 
2902 50 000 0 -styrene 3 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives: -saturated monohydric alcohols:  
2905 13 000 0 --butan-1-ol (n-butyl alcohol) 6,5 
2907 Phenols; phenol-alcohols:  
 -monophenols:  
2907 11 000 0 --phenol (hydroxybenzene) and its salts 6,5 
2907 12 000 0 --cresols and their salts 6,5 
2907 13 000 0 --octylphenol, nonylphenol and their isomers; salts thereof 6,5 
2907 14 000 0 --xylenols and their salts 6,5 
2907 15 --naphthols and their salts:  
2907 15 100 0 ---1-naphthol 6,5 
2907 15 900 0 ---other 6,5 
2907 19 000 0 --other 6,5 
 -polyphenols; phenol-alcohols:  
2907 21 000 0 --resorcinol and its salts 6,5 
2907 22 --hydroquinone (quinol) and its salts:  
2907 22 100 0 ---hydroquinone (quinol) 6,5 
2907 22 900 0 ---other 6,5 
2907 29 000 0 --other 6,5 
2933 Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic 
acids and their salts:  
2933 71 000 0 --6-hexanelactam (epsilon-caprolactam) 3 
3102 Mineral or chemical fertilizers, nitrogenous:  
3102 10 -urea, whether or not in aqueous solution:  
3102 10 100 0 --urea, containing more than 45% by weight of nitrogen on the dry 
anhydrous product 5, but not less than 
4 €/ 1000 kg 
3102 10 900 0 --other 5, but not less than 
4 €/ 1000 kg 
3102 30 -ammonium nitrate, whether or not in aqueous solution:  
3102 30 100 0 --in aqueous solution 5 
3102 30 900 0 --other 5 
3104 Mineral or chemical fertilizers, potassic:  
3104 10 000 0 -carnallite, sylvite and other crude natural potassium salts 5 
3104 30 000 0 potassium sulphate 5 
3104 90 000 0 -other 5 
3105 Mineral or chemical fertilizers containing two or three of the two 
fertilizing elements nitrogen, ph osphorus and potassium; othe r
fertilizers; goods of this chapter in tablets or similar forms or in
packages of a gross weight not exceeding 10 kg  
3105 10 000 0 -goods of this chapter in tablets or similar forms or in packages of a 
gross weight not exceeding 10 kg 5 
3105 20 -mineral or chemical fertilizers containing the three fertilizing
elements nitrogen, phosphorus and potassium:  
3105 20 100 0 --with a n itrogen content exceeding 10 % by weight on the dry
anhydrous product 5 
3105 20 900 0 --other 5 
3105 30 000 0 -diammonium hydrogenorthophosphate(diammonium phosphate) 3 WT/ACC/SPEC/RUS/25/Add.2 
Page 50  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
3105 40 000 0 -ammonium dihidrogenorthophosphate(monoammonium phosphate),
and mixtures thereof with diammonium hydrogenorthophosphate(diammonium phosphate) 3 
3105 51 000 0 --containing nitrates and phosphates 5 
3105 59 000 0 --other 5 
3105 60 -mineral or chemical fertilizers containing the two fertilizing elements
phosphorus and potassium:  
3105 60 100 0 --potassic superphosphates 5 
3105 60 900 0 -other 5 
3105 90 -other:  
3105 90 100 0 --natural potassic sodium nitrate, consisting of natural mixture o f
sodium nitrate and potassium nitrate (the proportion of potassiu m
nitrate may be as high as 44%), of a total nitrogen content no t
exceeding 16.3% by weight on  the dry anhydrous produ 5 
 --other:  
3105 90 910 0 ---with a nitrogen conten t exceeding 10% by weight on the dry
anhydrous product 5 
3105 90 990 0 ---other 5 
3901 Polymers of ethylene, in primary forms  
3901 10 -polyethylene having a specific gravity of less than 0.94  
3901 10 100 0 -linear polyethylene 6,5 
3901 10 900 0 --other 6,5 
3901 20 -polyethylene having a specific gravity of 0,94 or more  
3901 20 100 0 - polyethylene in one of the forms mentioned in note 6(b) to this
chapter, of a specific gravity of  0, 958 or more at 23 C, containing: 
50 mg/kg or less of  aluminium, 
2 mg/kg or less of calcium, 
2 mg/kg or less of chromium, 2 mg/kg or less of iron, 
2 mg/kg or less of nickel, 
2 mg/kg or less of titanium and   
8 mg/kg or less of vanadium, 
for the manufecture chlorosulphanated polyethylene 6,5 
3901 20 900 0 --other 6,5 
3901 30 000 0 -ethylene- vinyl acetate copolymers 6,5 
3901 90 -other:  
3901 90 100 0 --lonomer resin consisting of a salt of a terpolymer of ethylene with
isobutyl acrylate and methacrylic acid 6,5 
3901 90 200 0 --A-B-A block copolymer of polystyrene, ethylene- butylene 
copolymer and polystyrene, containing by weight 35% or less o f
styrene, in one of the forms mentioned in note 6(b) to this  chapter 6,5 
3901 90 900 0 --other 6,5 
3902 Polymers of propylene or other olefins, in primary forms::  
3902 10 000 0 -polypropylene 6,5 
3902 20 000 0 -polyisobutylene 6,5 
3902 30 000 0 -propylene copolymers 6,5 
3902 90 -other:  
3902 90 100 0 --A-B-A block copolymer of polystyrene, ethylene- butylene 
copolymer and polystyrene, containing by weight 35% or less o f
styrene, in one of the forms mentioned in note 6(b) to this  chapter 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 51 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
3902 90 200 0 --polybut-1-ene, a copolymer of but-1-ene with ethylene containing 
by weight 10% or less of ethylene, or a blend of polybut-1-ene with 
polyethylene and/or polypropylene containing by weight 10% or less
of polyethylene and/or 25% or less of polyethylene, in one of the
forms mentioned in note 6(b) to this  chapter 6,5 
3902 90 900 0 --other 6,5 
3904 Polymers of vinyl chloride or other halogenated olefins, in primary
forms:  
3904 10 00 -polyvinyl chloride, not mixed with the other components  
3904 10 001 0 - -paste forming polyvinyl chloride emulsion resins (moisture - 0.2 % 
by weight, emulsifiers - 0.1 % by weight, alkali - 0.1% by weight, vinyl chloride -0.6% by weight) for manufacturing foamed linoleu
m
with a chemically stamped foamy layer and a transparent layer of ahigh foam 6,5 
3904 10 009 0 - - other 3 
 -other polyvinyl chloride:  
3904 21 000 0 --non-plasticised 3 
3904 22 000 0 ---plasticised 6,5 
3904 30 000 0 -vinyl chloride -vinyl acetate copolymers 6,5 
3904 40 000 0 -other vinyl chloride polymers 6,5 
3904 50 -vinylidene chloride polymers  
3904 50 100 0 -vinylidene chloride polymers 6,5 
3904 50 900 0 --copolymer of vinylidene chloride with acrylonitrile, in the form o f
expansible beads of a diameter of 4 micrometres or more but not more
than 20 micrometres 6,5 
3904 90 000 0 --other 6,5 
4101 Raw hides and skins of bovine (including buffalo) or equine animals 
(fresh or salted, dried, limed, pickled or otherwise preserved, but no t
tanned, parchment-dressed or further prepared), whether or no t
dehaired or split:  
4101 20 – whole hides and skins of a weight per skin not exceeding 8 kg when 
simply dried, 10 kg when dry-salted or 16 kg when fresh, wet-salted 
or otherwise preserved :  
4101 20 100 0 – – fresh  500 €/1000 kg 
4101 20 300 0 – – wet salted 500 €/1000 kg 
4101 20 500 0 – – dried or dry-salted 500 €/1000 kg 
4101 20 900 0 – – other 500 €/1000 kg 
4101 50 – whole hides and skins, of a weight exceeding 16 kg:  
4101 50 100 0 – – fresh 500 €/1000 kg 
4101 50 300 0 – – wet-salted 500 €/1000 kg 
4101 50 500 0 – – dried or dry-salted 500 €/1000 kg 
4101 50 900 0 – – other 500 €/1000 kg 
4101 90 000 0 – other, including butts, bends and bellies 500 €/1000 kg 
4102 Raw skins of sheep and lambs (fresh or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or furthe r 
prepared), whether or not dehaired or split, other than those excluded
by Note 1(c) to this Chapter:  
4102 10 – with wool on:  
4102 10 100 0 – – of lambs 500 €/1000 kg 
4102 10 900 0 – – other 500 €/1000 kg 
 – without wool on:  WT/ACC/SPEC/RUS/25/Add.2 
Page 52  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4102 21 000 0 – – pickled 500 €/1000 kg 
4102 29 000 0 – – other 500 €/1000 kg 
4103 Other raw hides and skins (fresh or salted, dried, limed, pickled o r
otherwise preserved, but not tanned, parchment-dressed or furthe r 
prepared), whether or not dehaired or split, other than those excluded
by Note l (b) or 1 (c) to this Chapter:  
4103 10 – of goats and kids:  
4103 10 200 0 – – fresh 500 €/1000 kg 
4103 10 500 0 – – salted or dried 500 €/1000 kg 
4103 10 900 0 – – other 500 €/1000 kg 
4103 20 000 0 – of reptiles 500 €/1000 kg 
4103 30 000 0 – of swine 500 €/1000 kg 
4103 90 000 0 – other 500 €/1000 kg 
4104 Tanned or crust hides and skins of bovine (including buffalo) o r
equine animals, without hair on, whether or not split, but not further
prepared:  
 -in the wet state (including wet-blue):  
4104 11 --full grains, unsplit; grain splits:  
4104 11 100 0 ---whole bovine (including buffalo) hides and skins, of a unit surface
area not exceeding 28 square feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
 ---other:  
 -----of bovine (including buffalo) animals:  
4104 11 510 0 -----whole hides and skin s, of a unit surface area exceeding 28 square
feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
4104 11 590 0 -----other 10, but not less than 
90 €/ 1000 kg 
4104 11 900 0 ----other 10, but not less than 
90 €/ 1000 kg 
4104 19 --other  
4104 19 100 0 ---whole bovine (including buffalo) hides and skins, of a unit surface
area not exceeding 28 square feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
 ---other  
 -----of bovine (including buffalo) animals:  
4104 19 510 0 -----whole hides and skin s, of a unit surface area exceeding 28 square
feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
4104 19 590 0 -----other 10, but not less than 
90 €/ 1000 kg 
4104 19 900 0 ----other 10, but not less than 
90 €/ 1000 kg 
 -in the dry state (crust):  
4104 41 --full grains, unsplit; grain splits:  
 ---whole bovine (including buffalo) hides and skins, of a unit surface
area not exceeding 28 square feet (2,6m2)  
4104 41 110 0 ----East India kip, whole, wheather or not the heads and legs have
been removed, each of a net weight  of not more than 4,5 kg, no t
further prepared than vegetable tanned, whether or not having
undergone certain treatments, but obviously unsuitable for immediate 
use for the manufacture of leather articles 10, but not less than 
90 €/ 1000 kg 
4104 41 190 0 ----other 10, but not less than 
90 €/ 1000 kg 
 ---other:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 53 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 ----of bovine (including buffalo) animals:  
4104 41 510 0 -----whole hides and skin s, of a unit surface area exceeding 28 square
feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
4104 41 590 0 -----other 10, but not less than 
90 €/ 1000 kg 
4104 41 900 0 ----other 10, but not less than 
90 €/ 1000 kg 
4104 49 --other:  
 ---whole bovine (including buffalo) hides and skins, of a unit surface
area not exceeding 28 square feet (2,6m2)  
4104 49 110 0 ----East India kip, whole, wheather or not the heads and legs have
been removed, each of a net weight  of not more than 4,5 kg, no t
further prepared than vegetable tanned, whether or not having
undergone certain treatments, but obviously unsuitable for immediate 
use for the manufacture of leather articles 10, but not less than 
90 €/ 1000 kg 
4104 49 190 0 ----other 10, but not less than 
90 €/ 1000 kg 
 ---other:  
 ----of bovine (including buffalo) animals:  
4104 49 510 0 -----whole hides and skin s, of a unit surface area exceeding 28 square
feet (2,6m2) 10, but not less than 
90 €/ 1000 kg 
4104 49 590 0 -----other 10, but not less than 
90 €/ 1000 kg 
4104 49 900 0 ----other 10, but not less than 
90 €/ 1000 kg 
4105 Tanned or crust skins of sheep or lambs, without wool on whether o r
not split, but not further prepared:  
4105 10 -in the wet state (including wet-blue):  
4105 10 100 0 --not split 10, but not less than 
70 €/ 1000 kg 
4105 10 900 0 --split 10, but not less than 
70 €/ 1000 kg 
4105 30 -in the dry state (crust):  
4105 30 100 0 --vegetable pre-tanned Indian hair sheep, whether or not having 
undergone certain treatments, but obviously unsuitable for immediate
use for the manufacture of leather articles 10, but not less than 
70 €/ 1000 kg 
 --other:  
4105 30 910 0 ---not split 10, but not less than 
70 €/ 1000 kg 
4105 30 990 0 ---split 10, but not less than 
70 €/ 1000 kg 
4107 Leather further prepared after tanning or crusting, including parcment-
dressed leather, of bovine (including buffalo) or equine animals,
without hair on, whether or not split, other than leather of heading 
4114:  
 -whole hides and skins:  
4107 11 --full grains, unsplit:  
 --- bovine (including buffalo) leathe r, of a unit surface area no t
exceeding 28 square feet (2,6m2)  
4107 11 110 0 ----box calf 10, but not less than 
60 €/ 1000 kg WT/ACC/SPEC/RUS/25/Add.2 
Page 54  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4107 11 190 0 ----other 10, but not less than 
60 €/ 1000 kg 
4107 11 900 0 ---other 10, but not less than 
60 €/ 1000 kg 
4401 Fuel wood, in logs, in billets,  in twigs, in faggots or  in similar forms;
wood chips or particles; sawdust, wood waste and scrap, whether o r 
not agglomerated in logs, brique ttes, pellets, or similar forms:  
4401 10 000 0 -fuel wood, in logs, in billets, in  twigs, in faggots or in similar forms:  5 
 -wood in chips or particles:   
4401 21 000 0 --coniferous  5 
4401 22 000 0 --non-coniferous  5 
4401 30 -sawdust and wood waste and scrap, whether or not agglomerated in
logs, briquettes, pellets or similar forms:  
4401 30 100 0 --sawdust 5 
4401 30 900 0 --other 5 
4402 00 000 0 Wood charcoal (including shell or nut charcoal), whether or no t
agglomerated 5 
4403 Wood in the rough, whether or not stripped of bark or sapwood, o r
roughly squared:  
4403 10 100 -treated with paint, stai ns, creosote or other preservatives:  
4403 10 000 1 --of oak 20, but not less than 
24 €/ 1m3 
4403 10 000 2 --of beech 20, but not less than 
24 €/ 1m3 
4403 10 000 3  --of ash 20, but not less than 
24 €/ 1m3 
4403 10 000 9 --other 10, but not less than 
5 €/ 1m3 
4403 20 -other, coniferous:  
 --sprus of the kind Picea abies Karst or silver fir (Abies alba Mill):  
4403 20 110 0 ---sawlogs 6,5, but not less than
2,5 €/ 1m3 
4403 20 190 0 ---other 6,5, but not less than
2,5 €/ 1m3 
 --pine of the kind Pinus sylvestris L.:  
4403 20 310 0 ---sawlogs 6,5, but not less than
2,5 €/ 1m3 
4403 20 390 0 ---other 6,5, but not less than
2,5 €/ 1m3 
 --other:  
4403 20 910 0 ---sawlogs 6,5, but not less than
2,5 €/ 1m3 
4403 20 990 0 ---other 6,5, but not less than
2,5 €/ 1m3 
 -other, of tropical wood specified in subheading note 1 to this chapter:  
4403 41 000 0 --dark Red Meranti, Light Red Meranti and Meranti Bakau 10, but not less than 
5 €/ 1m3 
4403 49 --other:  
4403 49 100 0 ---Sapele, Acajou d'Afrique, Iroko 10, but not less than 
5 €/ 1m3  WT/ACC/SPEC/RUS/25/Add.2 
 Page 55 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4403 49 200 0 ---Okoume 10, but not less than 
5 €/ 1m3 
4403 49 400 0 ---Sipo 10, but not less than 
5 €/ 1m3 
4403 49 950 0 ---other 10, but not less than 
5 €/ 1m3 
 -other:  
4403 91 --of oak (Quercus spp.):  
4403 91 100 0 ---sawlogs 20, but not less than 
24 €/ 1m3 
4403 91 900 0 ---other 20, but not less than 
24 €/ 1m3 
4403 92 --of beech (Fagus spp.):  
4403 92 100 0 ---sawlogs 20, but not less than 
24 €/ 1m3 
4403 92 900 0 ---other 20, but not less than 
24 €/ 1m3 
4403 99 --other:  
4403 99 100 0 ---of poplar 10, but not less than 
5 €/ 1m3 
4403 99 300 0 ---of eucalyptus 10, but not less than 
5 €/ 1m3 
 ---of birch:  
4403 99 510 0 ---sawlogs free 
4403 99 590 0 ---other free 
4403 99 950 ---other:  
4403 99 950 1 ----of ash 20, but not less than 
24 €/ 1m3 
4403 99 950 2 ----of aspen free 
4403 99 950 9 ----other 10, but not less than 
5 €/ 1m3 
4404 Hoopwood; split poles; piles and pickets of wood, pointed but no t
sawn lengthwise; wooden sticks, roughly trimmed but not turned, ben t
or otherwise worked, suitable for the manufacture of walking sticks,umbrellas,tool shafts or handles and the like;  
4404 10 000 0 -coniferous 10, but not less than 
5 €/ 1m3 
4404 20 000 0 -non-coniferous 10, but not less than 
5 €/ 1m3 
4405 00 000 0 Wood wool and wood flour 10, but not less than 
5 €/ 1m3 
4406 Railway or tramway sleep ers (cross-ties) of wood:  
4406 10 000 0 -not impregnated 10, but not less than 
5 €/ 1m3 
4406 90 000 0 -other 10, but not less than 
5 €/ 1m3 
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or no t
planed, sanded or end-jointed,  of a thickness exceeding 6 mm:  
4407 10 -coniferous:  
4407 10 150 0 --end-jointed, whether or not planed or sanded 6,5, but not less than
5 €/ 1m3 WT/ACC/SPEC/RUS/25/Add.2 
Page 56  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 --other:  
 ---planed:  
4407 10 310 0 ----Spruce of the kind "Picea abies Karst" or silver fir (Abies alba
Mill.) 6,5, but not less than
5 €/ 1m3 
4407 10 330 0 ----pine of the kind Pinus sylvestris L. 6,5, but not less than
5 €/ 1m3 
4407 10 380 0 ----other 6,5, but not less than
5 €/ 1m3 
 ---other:  
4407 10 910 0 ----Spruce of the kind "Picea abies Karst" or silver fir (Abies alba
Mill.) 6,5, but not less than
5 €/ 1m3 
4407 10 930 0 ----pine of the kind "Pin us silvestris L." 6,5, but not less than
5 €/ 1m3 
4407 10 980 0 ----other 6,5, but not less than
5 €/ 1m3 
 -of tropical wood specified in subh eading note 1 to this chapter:  
4407 24 --Virola, Mahogany, Imbuia, Balsa:  
4407 24 150 0 ---sanded; end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ---other:  
4407 24 300 0 ----planed 10, but not less than 
5 €/ 1m3 
4407 24 900 0 ----other 10, but not less than 
5 €/ 1m3 
4407 25 --dark Red Meranti, Light Red Meranti, Meranti Bakau:  
4407 25 100 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ---other:  
4407 25 300 0 ----planed 10, but not less than 
5 €/ 1m3 
4407 25 500 0 ----sanded 10, but not less than 
5 €/ 1m3 
 ----other:  
4407 25 600 0 -----dark Red Meranti, Light Red Meranti  10, but not less than 
5 €/ 1m3 
4407 25 800 0 -----Meranti Bakau  10, but not less than 
5 €/ 1m3 
4407 26 --White lauan, white meranti, white seraya, yellow meranti and alan:  
4407 26 100 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ---other:  
4407 26 300 0 ----planed 10, but not less than 
5 €/ 1m3 
4407 26 500 0 ----sanded 10, but not less than 
5 €/ 1m3 
 ----other:  
4407 29 --other:  
4407 29 050 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ---other:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 57 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 ----keruing, ramin, kapur, teak,jongkong, merbau, jelutong,
kempas,okoume, obeche,sapelli, sipo, acajou d’Afrique, and so on:  
 -----planed:  
4407 29 200 0 ------Palissandre de Rio, Palissandre de Para, Palissandre de Rose 10, but not less than 
5 €/ 1m3 
4407 29 300 0 ------other 10, but not less than 
5 €/ 1m3 
4407 29 500 0 -----sanded 10, but not less than 
5 €/ 1m3 
 -----other:  
4407 29 610 0 ------Azobe 10, but not less than 
5 €/ 1m3 
4407 29 690 0 ------other 10, but not less than 
5 €/ 1m3 
 ----other:  
4407 29 830 0 -----planed: 10, but not less than 
5 €/ 1m3 
4407 29 850 0 -----sanded 10, but not less than 
5 €/ 1m3 
4407 29 950 0 -----other 10, but not less than 
5 €/ 1m3 
 -other:  
4407 91 --of oak:  
4407 91 150 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
10 €/ 1m3 
 ---other:  
 ----planed:  
4407 91 310 0 -----blocks, strips and friezes for parquet or wood block flooring, no t 
assembled 10, but not less than 
10 €/ 1m3 
4407 91 390 0 -----other 10, but not less than 
10 €/ 1m3 
4407 91 900 0 ----other 10, but not less than 
10 €/ 1m3 
4407 92 000 0 --of beech (Fagus spp.) 10, but not less than 
10 €/ 1m3 
4407 99 --other:  
4407 99 100 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
ex.4407 99 100 0 Of ash 10, but not less than 
12 €/ 1m3 
 ---other:  
4407 99 300 0 ----planed 10, but not less than 
5 €/ 1m3 
ex.4407 99 300 0 Of ash 10, but not less than 
12 €/ 1m3 
4407 99 500 0 ----sanded 10, but not less than 
5 €/ 1m3 
ex.4407 99 500 0 Of ash 10, but not less than 
12 €/ 1m3 
 ----other:  WT/ACC/SPEC/RUS/25/Add.2 
Page 58  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4407 99 910 0 -----of poplar 10, but not less than 
5 €/ 1m3 
4407 99 960 0 -----of tropical wood 10, but not less than 
5 €/ 1m3 
4407 99 970 0 -----other 10, but not less than 
5 €/ 1m3 
ex. 4407 99 970 0 Of ash 10, but not less than 
12 €/ 1m3 
4408 Sheets for veneering ( includind those obtained by slicing laminated
wood), for plywood or for other similar laminated wood and othe r
wood, sawn lengthwise, sliced or peeled, whether or not planed,
sanded, spliced or end-jointed, of a thickness not exceeding 6 mm:  
4408 10 -coniferous:  
4408 10 150 0 --planed; sanded; end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 --other:  
4408 10 910 0 ---small boards for the manufacture of pencils 10, but not less than 
5 €/ 1m3 
 ---other:  
4408 10 930 0 ----of a thickness not exceeding 1 mm 10, but not less than 
5 €/ 1m3 
4408 10 990 0 ----of a thickness exceeding 1 mm 10, but not less than 
5 €/ 1m3 
 -of tropical wood specified in subh eading note 1 to this chapter:  
4408 31 --dark Red Meranti, Light Red Meranti Meranti Bakau:  
4408 31 110 0 ---end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ---other:  
4408 31 210 0 ----planed 10, but not less than 
5 €/ 1m3 
4408 31 250 0 ----sanded 10, but not less than 
5 €/ 1m3 
4408 31 300 0 ----other 10, but not less than 
5 €/ 1m3 
4408 39 --other:  
 ---white lauan, sipo, limba, okou me, obeche, acajou d’Afrique, and so 
on:  
4408 39 150 0 ----sanded; end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ----other:  
4408 39 210 0 -----planed 10, but not less than 
5 €/ 1m3 
 -----other:  
4408 39 310 0 ----of a thickness not exceeding 1 mm 10, but not less than 
5 €/ 1m3 
4408 39 350 0 ----of a thickness exceeding 1 mm 10, but not less than 
5 €/ 1m3 
 ---other:  
4408 39 550 0 ----planed; sanded; end-jointed, whether or not planed or sanded 10, but not less than 
5 €/ 1m3 
 ----other:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 59 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4408 39 700 0 -----small boards for the manufacture of pencils 10, but not less than 
5 €/ 1m3 
 -----other:  
4408 39 850 0 ------of a thickness not exceeding 1 mm 10, but not less than 
5 €/ 1m3 
4408 39 950 0 ------of a thickness exceeding 1 mm 10, but not less than 
5 €/ 1m3 
4408 90 -other:  
4408 90 150 0 --planed; sanded; end-jointed, whether or not planed or sanded  10, but not less than 
5 €/ 1m3 
ex.4408 90 150 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
 --other:  
4408 90 350 0 ---small boards for the manufacture of lead pencils 10, but not less than 
5 €/ 1m3 
ex. 4408 90 350 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
 ---other:  
4408 90 850 0 ----of a thickness not exceeding 1 mm 10, but not less than 
5 €/ 1m3 
4408 90 950 0 ----of a thickness exceeding 1 mm 10, but not less than 
5 €/ 1m3 
ex. 4408 90 950 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
4409 Wood (including strips and friezes for parquet flooring, no t
assembled), continuously shaped (tongued, grooved, rebated, 
chamfered, V-joined, beaded, moulded, rounded or the like) along any
of its edges, ends or faces, whet her or not planed, sanded or end-
jointed:  
4409 10 -coniferous:  
4409 10 110 0 --mouldings for frames for pictures, photographs, mirrows or similar 
objects 10, but not less than 
5 €/ 1m3 
4409 10 180 0 --other 10, but not less than 
5 €/ 1m3 
4409 20 -non-coniferous:  
4409 20 110 0 --mouldings for frames for pictures, photographs, mirrows or similar
objects 10, but not less than 
5 €/ 1m3 
ex.4409 20 110 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
 --other  
4409 20 910 0 ---blocks, strips and friezes for par quet flooring, not assembled 10, but not less than 
5 €/ 1m3 
ex.4409 20 910 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
4409 20 980 0 ---other 10, but not less than 
5 €/ 1m3 
ex.4409 20 980 0 Of oak, beech or ash 5, but not less than 
6 €/ 1m3 
4410 Particle board and similar board (for example, oriented strand board
and waferboard) of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances:  
 -oriented strand board and waferboard, of wood  WT/ACC/SPEC/RUS/25/Add.2 
Page 60  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4410 21 000 0 --unworked or not further worked than sanded 10, but not less than 
5 €/ 1m3 
4410 29 000 0 --other 10, but not less than 
5 €/ 1m3 
 -other of wood:  
4410 31 000 0 --unworked or not further worked than sanded 10, but not less than 
5 €/ 1m3 
4410 32 000 0 --surface-covere d with melamine-impregnated paper 10, but not less than 
5 €/ 1m3 
4410 33 000 0 --surface-covered with decorative laminates of pl astics 10, but not less than 
5 €/ 1m3 
4410 39 000 0 --other 10, but not less than 
5 €/ 1m3 
4410 90 000 0 -other 10, but not less than 
5 €/ 1m3 
4411 Fibreboard of wood or other ligneous materials, whether or not
bonded with resin or other organic substances:  
 -fibreboard of a density exceedind 0,5 g/cm3, but not exceeding 0,8 
g/cm3:  
4411 21  --not mechanically  worked or surface coated:  
4411 21 100 0 ---medium density fibreboard (MDF) 10, but not less than 
5 €/ 1m3 
4411 21 900 0 ---other 10, but not less than 
5 €/ 1m3 
4411 29 --other:  
4411 29 100 0 ---medium density fibreboard (MDF) 10, but not less than 
5 €/ 1m3 
4411 29 900 0 ---other 10, but not less than 
5€/1m3 
 
 -fibreboard of a density exceedind 0,35 g/cm3, but not exceeding 0,5 
g/cm3:  
4411 31 --not mechanically wo rked or surface-covered:  
4411 31 100 0 ---medium density fibreboard (MDF) 10, but not less than 
5 €/ 1m3 
4411 31 900 0 ---other 10, but not less than 
5 €/ 1m3 
4411 39 --other  
4411 39 100 0 ---medium density fibreboard (MDF) 10, but not less than 
5 €/ 1m3 
4411 39 900 0 ---other 10, but not less than 
5 €/ 1m3 
 -other:  
4411 91 000 0 --not mechanic ally worked or surface-coat ed 10, but not less than 
5 €/ 1m3 
4411 99 000 0 --other 10, but not less than 
5 €/ 1m3 
4412 Plywood, veneered panel similar laminated wood:  
 - plywood consisting solely of sheets of wood, each ply not exceeding
6 mm thickness:  
4412 13 --with at least one outer ply of tropical wood specified in subheading
note 1 to this chapter:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 61 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4412 13 100 0 ---of Dark Red Meranti, Light Red Meranti, wood of different species
Meranti, White Seraya, White Laua n, Sipo, Limba, Obeche, Acajou
d'Afrique, Sapele, Virola, Mahogany Palissandre de Rio,Palissandre
de Para, Palissandre de Rose: 10, but not less than 
5 €/ 1m3 
4412 13 900 0 ---other 10, but not less than 
5 €/ 1m3 
4412 14 000 0 --other, with at least one outer ply of non-coniferous wood 5, but not less than 
2,5 €/ 1m3 
4412 19 000 0 --other 5, but not less than 
2,5 €/ 1m3 
 -other, with at least one outer ply of non-coniferous wood:  
4412 22 --with at least one ply of tropical wood specified in subheading note 1
to this chapter:  
4412 22 100 0 --containing at least one layer of particle board 10, but not less than 
5 €/ 1m3 
 ---other:  
4412 22 910 0 ----blockboard, laminboard and battenboard 10, but not less than 
5 €/ 1m3 
4412 22 990 0 ----other 10, but not less than 
5 €/ 1m3 
4412 23 000 0 --other, containing at least one layer of particle board 10, but not less than 
5 €/ 1m3 
4412 29 --other:  
4412 29 200 0 ---blockboard, laminboard and battenboard 10, but not less than 
5 €/ 1m3 
4412 29 800 0 ---other 10, but not less than 
5 €/ 1m3 
 -other:  
4412 92 --with at least one ply of tropical wood specified in subheading note 1
to this chapter:  
4412 92 100 0 ---containing at least one layer of particle board 10, but not less than 
5 €/ 1m3 
 ---other:  
4412 92 910 0 ----blockboard, laminboard and battenboard 10, but not less than 
5 €/ 1m3 
4412 92 990 0 ----other 10, but not less than 
5 €/ 1m3 
4412 93 000 0 --other, containing at least one layer of particle board 10, but not less than 
5 €/ 1m3 
4412 99 --other:  
4412 99 200 0 ---blockboard, laminboard and battenboard 10, but not less than 
5 €/ 1m3 
4412 99 800 0 ---other 10, but not less than 
5 €/ 1m3 
4413 00 000 0 Densified wood, in blocks, plates, strips or profile shapes 10, but not less than 
5 €/ 1m3 
4414 00 Wooden frames for paintings, photographs, mirrors or similar objects:  
4414 00 100 0 -of tropical wood as specified in add itional note 2 to this chapter 10, but not less than 
5 €/ 1m3 
4414 00 900 0 -of other wood 10, but not less than 
5 €/ 1m3 WT/ACC/SPEC/RUS/25/Add.2 
Page 62  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4415 Packing cases, boxes, crates, drums and similar packings, of wood;
cable-drums of wood; pallets, box pallets and other load boards, o f
wood; pallet collars of wood:  
4415 10 -cases, boxes, crates, drums an d similar packings; cable-drums:  
4415 10 100 0 --cases, boxes, crates, drums and similar packagings 10, but not less than 
5 €/ 1m3 
4415 10 900 0 --cable drums 10, but not less than 
5 €/ 1m3 
4415 20 -pallets, box pallets and other load boards; pallet collars:  
4415 20 200 0 --flat pallets; pallet collars 10, but not less than 
5 €/ 1m3 
4415 20 900 0 --other 10, but not less than 
5 €/ 1m3 
4416 00 000 0 Casks, barrels, vats, tubs and other coo pers' products and parts 
thereof, of wood, including staves 10, but not less than 
5 €/ 1m3 
4417 00 000 0 Tools, tool bodies, handles and shafts, broom or brush bodies, o f
wood; boot or shoe lasts and trees, of wood 10, but not less than 
5 €/ 1m3 
4418 Builder's joinery and carpentry of wood, including cellular woo d
panels, assembled parquet panels, shingles and shakes:  
4418 10 -windows, French windows and their frames  
4418 10 100 0 --of tropical wood, specified in additional note 2 to this chapter 10, but not less than 
5 €/ 1m3 
4418 10 500 0 --coniferous  10, but not less than 
5 €/ 1m3 
4418 10 900 0 --other 10, but not less than 
5 €/ 1m3 
4418 20 -doors and their frames and thresholds:  
4418 20 100 0 --of tropical wood as specified in additional note 2 to this chapter 10, but not less than 
5 €/ 1m3 
4418 20 500 0 --coniferous 10, but not less than 
5 €/ 1m3 
4418 20 800 0 --other 10, but not less than 
5 €/ 1m3 
4418 30 -parquet panels:  
4418 30 100 - -for mosaic floors  
4418 30 100 1 - - -three layer floating parquet board, fancy-patterned parquet 10, but not less than 
5 €/ 1m3 
4418 30 100 9 - - -other 10, but not less than 
5 €/ 1m3 
 --other:  
4418 30 910 ---consisting of two or more layers  
4418 30 910 1 ----three layer floating parquet board, fancy-patterned parquet 10, but not less than 
5 €/ 1m3 
4418 30 910 9 ----other 10, but not less than 
5 €/ 1m3 
4418 30 990 ---other:  
4418 30 990 1 ----three layer floating parquet board, fancy-patterned parquet 10, but not less than 
5 €/ 1m3 
4418 30 990 9 ----other 10, but not less than 
5 €/ 1m3  WT/ACC/SPEC/RUS/25/Add.2 
 Page 63 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4418 40 000 0 -shuttering for concrete constructional work 10, but not less than 
5 €/ 1m3 
4418 50 000 0 -shingles and shakes 10, but not less than 
5 €/ 1m3 
4418 90 -other:  
4418 90 100 0 --adhesive-laminated wood 10, but not less than 
5 €/ 1m3 
4418 90 900 0 --other 10, but not less than 
5 €/ 1m3 
4419 00 Tableware and kitchenware, of wood:  
4419 00 100 0 -of tropical wood as specified in Additional Note 2 to this Chapter 10, but not less than 
5 €/ 1m3 
4419 00 900 0 -of other wood free 
4420 Wood marquetry and inlaid wood; caskets, cases and boxes for 
jewellery or cutlery and the like, of wood; statuettes and other 
ornaments, of wood; wooden articles of furniture not falling in Chapter 94:  
4420 10 -statuettes and other ornaments, of wood:  
4420 10 110 0 --of tropical wood, as specified in Additional Note 2 to this Chapter 10, but not less than 
5 €/ 1m3 
4420 10 190 0 --of other wood free 
4420 90 -other:  
4420 90 100 0 --wood marquetry and inlaid wood 10, but not less than 
5 €/ 1m3 
 --other:  
4420 90 910 0 ---of tropical wood as specified in ad ditional note 2 to this chapter 10, but not less than 
5 €/ 1m3 
4420 90 990 0 ---other 10, but not less than 
5 €/ 1m3 
4421 Other articles of wood:  
4421 10 100 0 -clothes hangers 10, but not less than 
5 €/ 1m3 
4421 90 -other:  
4421 90 910 0 --of fibreboard 10, but not less than 
5 €/ 1m3 
4421 90 980 0 --other 10, but not less than 
5 €/ 1m3 
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades:  
 -unbleached:  
4703 21 000 0 --coniferous 10, but not less than 
40 €/1000 kg 
4704 Chemical wood pulp, sulphite other than dissolving grades:  
 -semi-bleached or bleached:  
4704 21 000 0 --coniferous 10, but not less than 
40 €/1000 kg 
4801 00 000 0 Newsprint, in rolls or sheets 10 
4802 Uncoated paper and paperboard, of a kind used for writing, printing o r
other graphic purposes, and non perforated punch-cards and punch 
tape paper, in rolls or rectangular (including square) sheets, of anysize, other than paper of heading  4801 or 4803; hand-made paper an
d 
paperboard:  WT/ACC/SPEC/RUS/25/Add.2 
Page 64  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4802 10 000 0 -hand-made paper and paperboard 10 
4802 20 000 0 -paper and paperboard of a kind used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive paper and paperboard 10 
4802 30 000 0 -carbonizing base paper 10 
4802 40 -wallpaper base:  
4802 40 100 0 --not containing fibres obtained by mechanically process or of which 
not more10% by weight of the total fibre content consists of such
fibres 10 
4802 40 900 0 --other 10 
 -other paper and paperboard, not containing fibres obtained by a
mechanical or chemi-mechanical pr ocess or of whch not more than
10% by weight of the total fibre content consists of such fibres:  
4802 54 --weighting less than 40 g/m2:  
4802 54 100 0 ---paper weighting not more than 15 g/m2 for use in stencil making 10 
4802 54 900 0 ---other 10 
4802 55 000 0 --weighting 40 g/m2 or more but not more than 150 g/m2 in rolls 10 
4802 56 -- weighting 40 g/m2 or more but not more than 150 g/m2 in sheets 
with one side not exceeding 435 mm and the other side not exceeding
297 mm in the unfolded state:  
4802 56 100 0 --- with one side measuring  297mm and the other side measuring 210 
mm  (A4 format) 10 
4802 56 900 0 ---other 10 
4802 57 000 0 -- other weighting 40 g/m2 or more but not more than 150 g/m2 10 
4802 58 --weighting more than 150 g/m2:  
4802 58 100 0 ---in rolls 10 
4802 58 900 0 ---other 10 
 -other paper and paperboard of which more than 10% by weight of the
total fibre content consists of fibres obtained by a mechanical o r
chemi-mechanical process:  
4802 61 ---in rolls:  
4802 61 100 0 ---newsprint  other than that of heading 4801 10 
4802 61 500 0 ---other, weighting  less than 72 g/m2and of which more than 50% by 
weight of-the total fibre content consists  fibres obtained by the
mechanical process,  10 
4802 61 900 0 ---other: 10 
4802 62 ---in sheets with one side not exceeding 435 mm and the other side 
not exceeding 297 mm in the unfolded state:  
4802 62 100 0 ---newsprint  other than that of heading 4801 10 
4802 62 500 0 ---other, weighting  less than 72 g/m2and of which more than 50% by 
weight of-the total fibre content consists  fibres obtained by the 
mechanical process 10 
4802 62 900 0 ---other  10 
4802 69 --other:  
4802 69 100 0 ---newsprint  other than that of heading 4801 10 
4802 69 500 0 ---other, weighting  less than 72 g/m2and of which more than 50% by 
weight of-the total fibre content consists  fibres obtained by themechanical process 10 
4802 69 900 0 ---other 10  WT/ACC/SPEC/RUS/25/Add.2 
 Page 65 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4803 00 Toilet or facial tissue stock, towels or napkin stock and similar paper
of a kind used for household, sanitary purposes, cellulose wadding and webs of cellulose fibres, wh ether or not creped, crinkled,
embossed, perforated, surface-colore d, surface-decorated or printed, 
in rolls or sheets:  
4803 00 100 0 -cellulose wadding 10 
4803 00 310 0 --not more than 25 g/m2 10 
4803 00 390 0 --more than 25 g/m2 10 
4803 00 900 0 -other 10 
4804 Uncoated kraft paper and paperboard, in rolls or sheets other than tha t
of heading  4802 or 4803:  
 -kraftliner:  
4804 11 --unbleached:  
 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process:  
4804 11 110 0 ----weighting less than 150 g/m2  
4804 11 150 0 ----weighting 150 g/m2 or more but less than 175 g/m2 10 
4804 11 190 0 --weighting 175 g/m2 or more 10 
4804 11 900 0 ---other 10 
4804 19 --other: 10 
 ---of which not less than 80% by weight of-the total fibre conten t 
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process:  
 ----composed of one or more layers unbleached and an outside layer 
bleached, semi-bleached or coloured, weighting per m2:  
4804 19 110 0 -----ess than 150 g 10 
4804 19 150 0 -----150 g or more but less than 175 g 10 
4804 19 190 0 -----175 g or more  
 ---- other, weighting per m2:  
4804 19 310 0 -----less than 150 g 10 
4804 19 380 0 -----150 g or more  10 
4804 19 900 0 ---other 10 
 -sack kraft paper:  
4804 21 --unbleached:  
4804 21 100 0 ---of which not less than 80% by weight of-the total fibre conten t 
consists of coniferous fibres obtain ed by the chemical sulphate or soda 
process 10 
4804 21 900 0 ---other 10 
4804 29 --other:  
4804 29 100 0 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 29 900 0 ---other 10 
 - Other kraft paper and paperboard wiht weighting 150 g/m2  or less:  
4804 31 --unbleached:  
4804 31 100 0 ---for the manufacture of paper yarn of heading 5308, or of paper yarn
reinforced with metal of heading 5607 10 
 --- other:  WT/ACC/SPEC/RUS/25/Add.2 
Page 66  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 ----of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process:  
4804 31 510 0 -----kraft electro-technical insulating paper 10 
4804 31 590 0 -----other 10 
4804 31 900 0 ----other 10 
4804 39 - - other:  
4804 39 100 0 ---for the manufacture of paper yarn of heading 5308 or of paper yarn
reinforced with metal of heading 5607 10 
 --- other:  
 ----of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process:  
4804 39 510 0 -----bleached uniformly throughout the mass 10 
4804 39 590 0 -----other 10 
4804 39 900 0 ----other 10 
 -other kraft paper and paperboard weighting more than 150 g/m2 but 
less than 225 g/m2:  
4804 41 --unbleached:  
4804 41 100 0 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
 --- other:  
4804 41 910 0 ----saturating kraft 10 
4804 41 990 0 ----other 10 
4804 42 -- bleached uniformly th roughout the mass and of which more than
95% by weight of the total fibre content consists of wood fibres
obtained by a chemical process:  
4804 42 100 0 ---of which not less than 80% by weight of the total fibre conten t 
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 42 900 0 ---other 10 
4804 49 --other:  
4804 49 100 0 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 49 900 0 ---other 10 
 -other kraft paper and paperboard weighting  225 g/m2 or more:  
4804 51 --unbleached:  
4804 51 100 0 ---of which not less than 80% by weight of the total fi bre conten t 
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 51 900 0 ---other 10 
4804 52 -- bleached uniformly th roughout the mass and of which more than
95% by weight of the total fibre content consists of wood fibres 
obtained by a chemical process:  
4804 52 100 0 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 52 900 0 ---other 10 
4804 59 --other:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 67 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4804 59 100 0 ---of which not less than 80% by weight of the total fibre conten t
consists of coniferous fibres obtain ed by the chemical sulphate or soda
process 10 
4804 59 900 0 ---other 10 
4805 Other uncoated paper and paperboard, in rolls or sheets not furthe r 
worked or processed than as specifi ed in note 3 to this chapter:  
 -fluting paper:  
4805 11 000 0 --semi-chemical fluting paper 10 
4805 12 000 0 --straw fluting paper 10 
4805 19 --other:  
4805 19 100 0 --wellenstoff 10 
4805 19 900 0 ---other: 
 10 
 -testliner (recycled liner board):  
4805 24 000 0 --weighting 150 g/m2  or less 10 
4805 25 000 0 --weighting more than 150 g/m2 10 
4805 30 -sulphite wrapping paper:  
4805 30 100 0 --weighting less than 30 g/m2 10 
4805 30 900 0 -weighting 30 g/m2 or more 10 
4805 40 000 0 -filter paper and paperboard 10 
4805 50 000 0 --felt paper and paperboard  10 
 -other:  
4805 91 -- weighting 150 g/m2 or less:  
4805 91 100 0 ---multi- ply paper and paperboard (other than those of subheading
4805 12, 4805 19, 4805 24 or 4805 25) 10 
 ---other:  
4805 91 910 0 ----paper and paperboard for corrugated paper and paperboard 10 
4805 91 990 0 ----other 10 
4805 92  --weighting more than 150 g/m2 but less than 225 g/m2:  
4805 92 100 0 ---multi-ply paper and paperboard (other than those of subheading 
4805 12, 4805 19, 4805 24 or 4805 25) 10 
 ---other:  
4805 92 910 0 ----paper and paperboard corrugated paper and paperboard 10 
4805 92 990 0 ----other 10 
4805 93 --weighting 225 g/m2 or more:  
4805 93 100 0 ---multi-ply paper and paperboard (other than those of subheading
4805 12, 4805 19, 4805 24 or 4805 25) 10 
 ---other:  
4805 93 910 0 ----made from wastepaper 10 
4805 93 990 0 ----other 10 
4806 Vegetable parchment, greaseproof papers, tracing papers, glassine and
other geazed transparent or translucen t papers, in rolls or in sheets:  
4806 10 000 0 -vegetable parchment 10 
4806 20 000 0 -greaseproof papers 10 
4806 30 000 0 -tracing papers 10 
4806 40 -glassine and other transparent or translucent papers:  
4806 40 100 0 --glassine papers 10 
4806 40 900 0 --other 10 
4807 00 Composite paper and paperboard (made by sticking flat layers o f
paper or paperboard together with an adhesive), not surface-coated o r 
impregnated, whether or not internally reinforced, in rolls or sheets:  WT/ACC/SPEC/RUS/25/Add.2 
Page 68  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4807 00 100 0 - paper and paperboard, laminated internally with bitumen, tar o r
asphalt 10 
 -other:  
4807 00 200 0 --straw paper and paperboard, whether or not covered with pape r
other than straw paper 10 
 --other:  
4807  00 500 0 ---made from wastepaper, whether or not covered with paper: 10 
4807 00 900 0 ---other 10 
4808 Corrugated paper and paperboard, (whether or not with glued fla t
surface sheet), creped, crinkled, em bossed or perforated, in rolls o r
sheets other than that  of heading 4803:  
4808 10 000 0 -corrugated paper and paperboard, whether or not perforated 10 
4808 20 000 0 -sack kraft paper, creped or crinkled, whether or not embossed o r
perforated 10 
4808 30 000 0 -other kraft paper, creped or crinkled, whether or not embossed o r 
perforated 10 
4808 90 000 0 -other 10 
4809 Carbon paper, self-copy paper and other copying or transfer papers,
(including coated or impregnated paper for duplicator stencils o r
offset plates), whether or not printed, in rolls sheets:  
4809 10 000 0 -carbon and similar copying papers 10 
4809 20 -self-copy paper:  
4809 20 100 0 --in rolls 10 
4809 20 900 0 --in sheets 10 
4809 90 000 0 -other 10 
4810 Paper and paperboard, coated on one or both sides with kaolin (China
clay) or other inorganic substances, whether or not with binders, and 
with no other surface-decorated or printed:  
 - paper  and paperboard of a kind used for writing, printing or othe r
grafic purposes,  not containing fi bres obtained by a mechanical o r
chemimechanical prosess or of whic h not more than 10% by weight o f 
the total fibre content  consists of such fibre:  
4810 13 -- in rolls  
 ---of a width exceeding 15 cm:  
4810 13 110 0 ----paper and paperboard of a kind used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive paper or paperboard, weighting no t 
more than 150 g/m2 10 
4810 13 190 0 ----other 10 
 ---other:  
4810 13 910 0 ----printed, embossed or perforated 10 
4810 13 990 0 ----other 10 
4810 14 --in sheets with one side not exceeding 435 mm and the other side no t 
exceeding 297 mm in th e unfolded state:  
 ---with one side exceeding 360 mm and the other side 150 mm in the
unfolded state:  
4810 14 110 0 ----paper and paperboard of a kind used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive paper or paperboard, weighting no t 
more than 150 g/m2 10 
4810 14 190 0 ----other 10 
 ---other:  
4810 14 910 0 ----printed, embossed or perforated 10  WT/ACC/SPEC/RUS/25/Add.2 
 Page 69 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4810 14 990 0 ----other 10 
4810 19 --other:  
4810 19 100 0 ---paper and paperboard of a kind used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive paper or paperboard, weighting no t 
more than 150 g/m2 10 
4810 19 900 0 ---other 10 
 - paper  and paperboard of a kind used for writing, printing or othe r
grafic purposes, of which more than 10% by weight of the total fibre 
contant consists of fibres obtai ned by a mechanical or chemi-
mechanical prosess:  
4810 22 --light-weight coated paper:  
4810 22 100 0 
 ---in rolls of a width exceeding 15  cm or in sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the unfolde d
state 10 
 ---other:  
4810 22 910 0 ----printed, embossed or perforated 10 
4810 22 990 0 ----other 10 
4810 29 --other:  
 ---in rolls of a width exceeding 15 cm or in sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the unfolde d
state  
 ----in rolls:  
4810 29 110 0 -----wallpaper base  10 
4810 29 190 0 -----other 10 
4810 29 200 0 ---in sheets 10 
 ---other:  
4810 29 910 0 ----printed, embossed or perforated 10 
4810 29 990 0 ----other 10 
 -kraft paper and paperboard, other than that of a kind used fo r
writing,printing or other grafic purposes:  
4810 31 000 0 -- bleached uniformly th roughout the mass and of which more than
95%% by weight of the total fibre content consists of wood fibres 
obtained by a chemical process, and weighting 150 g/m2 or less  10 
4810 32 -- bleached uniformly th roughout the mass and of which more than
95% by weight of the total fibre content consists of wood fibresobtained by a chemical process, and weighting more than 150 g/m
2:  
4810 32 100 0 ---coated with kaolin 10 
4810 32 900 0 ---other 10 
4810 39 000 0 --other 10 
 -other paper and paperboard:  
4810 92 --multi-ply:  
4810 92 100 0 ---each layer bleached 10 
4810 92 300 0 ---with only  one outer layer bleached 10 
4810 92 900 0 ---other 10 
4810 99 --other:  
4810 99 100 0 ---bleached paper and paperboard, coated with kaolin 10 
4810 99 300 0 --coated with mica powder 10 
4810 99 900 0 ---other 10 
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, 
coated, impregnated; covered, su rface-colored, surface-decorated o r 
printed, in rolls, other than goods of heading  4803, 4809 or 4810:  WT/ACC/SPEC/RUS/25/Add.2 
Page 70  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4811 10 000 0 -tarred, bituminized or asphalted paper and paperboard 10 
 -gummed or adhesive  paper and paperboard:  
4811 41  --self-adhesive  
4811 41 100 0  ---in rolls of a width exceeding 15  cm or in sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the unfolde
d
state 10 
 ---other:  
4811 41 910 0 ----of a width not exceeding 10 cm, the coating of which consists o f
unvulcanised natural or synthetic rubber: 10 
4811 41 990 0 ----other 10 
4811 49 -- other:  
4811 49 100 0 ---in rolls of a width exceeding 15 cm or in sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the unfolde d 
state 10 
4811 49 900 0 ---other: 10 
 
 -paper and paperboard, coated, impregnated or covered with plastics
(excluding adhesive):  
4811 60 000 0 - paper and paperboard coated, impregnated or covered with wax,
stearin, oil or glycerol 10 
4811 90 -other paper, paperboard, cellulose wadding and webs of cellulose
fibres:  
4811 90 100 0 --continuous forms, in rolls of a width exceeding 15 cm or in sheets
with one side exceeding 36 cm and the other side exceeding 15 cm in
the unfolded state 10 
4811 91 900 0 --other 10 
4812 00 000 0 Filter blocks, slabs and plates, of paper pulp 10 
4813 Cigarette paper, whether or not cut to size or in the form of booklets
or tubes:  
4813 10 000 0 -in the form of booklets or tubes 10 
4813 20 000 0 -in rolls of a width not exceeding 5 cm 10 
4813 90 000 0 -other 10 
4814 Wallpaper and similar wall coverings of paper; window transparencies
of paper:  
4814 10 000 0 -"ingrain" paper 10 
4814 20 000 0 -wallpaper and similar wall coverings, consisting of paper coated o r 
covered, on the face side, with a grained, embossed, colored o r
design-printed or otherwise decorated layer of plastics 10 
4814 30 000 0 -wallpaper and similar wall coverings consisting of paper covered, on
the face side, with plaiting material, whether or not bound together in 
parallel or woven 10 
4814 90 -other:  
4814 90 100 0 -wallpaper and similar wa ll coverings, consisting of other surface-
decorating paper, covered or coated with transparent protective
plastics 10 
4814 90 900 0 --other 10 
4815 00 000 0 Floor coverings on a base of paper or paperboard, whether or not cu t
to size 10 
4816 Carbon paper, self-copy paper and other copying or transfer papers
(other than those of heading 4809) , duplicator stencils and offse t
plates, of paper, whether or not put in boxes:  
4816 10 000 0 -carbon or similar copying papers 10  WT/ACC/SPEC/RUS/25/Add.2 
 Page 71 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4816 20 000 0 -self-copy paper 10 
4816 30 000 0 -duplicator stencils 10 
4816 90 000 0 -other 10 
4817 Envelopes, letter cards, plain postcards and correspondence cards, o f 
paper or paperboard;  boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment o f
paper stationery:  
4817 10 000 0 -envelopes 10 
4817 20 000 0 -letter cards, plain postcards and correspondence cards 10 
4817 30 000 0 - boxes, pouches, wallets, and writing compendiums, of paper o r
paperboard, containing an assortment of paper stationery 10 
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose
fibers, of a kind used for household or sanitary purposes, in rolls of a 
width not exceeding 36 cm, orcut to size or shape; handkerchiefs,
cleansing tissues, towels, tablecloths, serviettes, napkins for babies,tampons, bed sheets and similar household, sanitary or hospital
articles, articles of apparel and cl othing accessories, of paper pulp,
paper, cellulose wadding or webs of cellulose fibres:  
4818 10 -toilet paper:  
4818 10 100 0 --weighting, per ply, 25 g/m2 or less 10 
4818 10 900 0 --weighting, per ply, more than 25 g/m2 10 
4818 20 -handkerchiefs, cleansing or facial tissues and towels:  
4818 20 100 0 --handkerchiefs and cleansing or facial tissues 10 
4818 20 910 0 ---in rolls 10 
4818 20 990 0 ---other 10 
4818 30 000 0 -tablecloths and serviettes 10 
4818 40 -sanitary towels and tampons, napkins and napkin liners for babies 
and similar sanitary articles:  
 - sanitary towels, tampons and similar articles:  
4818 40 110 0 ---sanitary towels 10 
4818 40 130 0 ---tampons 10 
4818 40 190 0 ---other 10 
 --napkins and napkin liners for babies and similar sanitary articles:  
4818 40 910 0 ---not put up for retail sale 10 
4818 40 990 0 ---other 10 
4818 50 000 0 -articles of apparel and clothing accessories 10 
4818 90 -other:  
4818 90 100 0 --articles of a kind used for surgical, medical or hygienic purposes, 
not put up for retail sale 10 
4818 90 900 0 --other 10 
4819 Cartons, boxes, cases, bags and other packing containers, of paper,
paperboard, cellulose wadding or webs of cellulose fibres; box files,
letter trays, and similar articles, of paper or paperboard of a kind use d 
in offices, shops and the like:  
4819 10 000 0 -cartons, boxes and cases, of corrugated paper or paperboard 10 
4819 20 -folding cartons, cases and boxes, of non-corrugated paper o r 
paperboard:  
4819 20 100 0 --with a weight of the paper or the paperboard of less than 600 g/m2 10 
4819 20 900 0 --with a weight of the paper or the paperboard of 600 g/m2  or more 10 
4819 30 000 -sacks and bags, having a base of a width of  40 cm or more 10 
4819 30 000 1 - -paper sacks 5 WT/ACC/SPEC/RUS/25/Add.2 
Page 72  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4819 30 000 2 - -bags 5 
4819 40 000 0 -other sacks and bags, including cones 10 
4819 50 000 0 -other packing containers, including record sleeves 10 
4819 60 000 0 - box files, letter trays, storage b oxes and similar articles, of a kind
used in offices, shops and the like 10 
4820 Registers, account boo ks, notebooks, order book s, receipt books, letter
pads, memorandum pads, diaries and similar articles, exercise books,
blotting-pads, binders (loose-leaf or  other), folders, file covers, 
manifold business forms, interleaved carbon sets and other articles o f
stationery, of paper or paperboard; albums for samples or fo r
collections and book covers, of paper or paperboard:  
4820 10 -registers, account books, notebook s, order books, receipt books, letter
pads, memorandum pads and diaries and similar articles:  
4820 10 100 0 --registers, account b ooks, order books and receipt books 10 
4820 10 300 0 --letter pads and memorandum pads and notebooks 10 
4820 10 500 0 --diaries 10 
4820 10 900 0 --other 10 
4820 20 000 0 -exercise books 10 
4820 30 000 0 -binders (other than book covers), folders and file covers 10 
4820 40 -manifold business and interleaved carbon sets:  
4820 40 100 0 --continuous forms 10 
4820 40 900 0 --other 10 
4820 50 000 0 -albums for samples or for collections 10 
4820 90 000 0 -other 10 
4821 Paper or paperboard labels of all kinds, whether or not printed:  
4821 10 -printed:   
4821 10 100 0 --self-adhesive 10 
4821 10 900 0 --other 10 
4821 90 -other:  
4821 90 100 0 --self-adhesive 10 
4821 90 900 0 --other 10 
4822 Bobbins, spools, cops and similar supports of paper pulp, paper o r
paperboard (whether or not perforated or hardened):  
4822 10 000 0 -of a kind used for winding textile yarn 10 
4822 90 000 0 -other 10 
4823 Other paper, paperboard, cellulose wadding and webs of cellulose
fibres, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibres:  
 -gummed or adhesive paper, in strips or rolls:  
4823 12 --self-adhesive:  
4823 12 100 0 ---of a width not exceeding 10 cm, the coating of which consists o f
unvulcanised natural or synthetic rubber 10 
4823 12 900 0 --- other 10 
4823 19 000 0 --other 10 
4823 20 000 0 -filter paper and paperboard 10 
4823 40 000 0 -rolls, sheets and dials, printed for self-recording apparatus 10 
4823 60 -trays, dishes, plates, cups, and the like, of paper or paperboard:  
4823 60 100 0 --trays, dishes and plates 10 
4823 60 900 0 --other 10 
4823 70 -moulded or pressed articles of paper pulp:  
4823 70 100 0 --moulded trays and boxes for packing eggs 10  WT/ACC/SPEC/RUS/25/Add.2 
 Page 73 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
4823 70 900 0 --other 10 
4823 90 -other  
4823 90 100 0 -gaskets, washers and other seals, for use in civil aircraft: 10 
 --other:  
 ---paper and paperboard, of a kind used wor writing, printing or othe r 
graphic purposes:  
4823 90 120 0 ----printed, embossed or perforated: 10 
4823 90 140 0 ----other 10 
 ---other:  
4823 90 150 0 ----cards, not punched, for punch card machines, whether or not in
strips 10 
4823 90 200 0 ---perforated paper and paperboard for Jacquard and similar machines 10 
4823 90 300 0 ---fans and hand screens; frames therefore and parts of such frames 10 
 ---- other  
4823 90 500 -----cut to size or shape: 10 
4823 90 500 1 ------condenser paper 10 
4823 90 500 9 ------other free 
4823 90 90 -----other:  
4823 90 901 0 ------ сondenser paper 10 
4823 90 902 0 ------paper, paperboard, webs of cellulose fibres, other 10 
4823 90 909 0 ------other 10 
7101 Pearls, natural or cultured, whether or not worked or graded, but no t
strung, mounted or set; ungraded pearls, natural or cultured, 
temporarily strung for convenience of transport:  
7101 10 000 0 - natural pearls 6,5 
 -cultured pearls:  
7101 21 000 0 --unworked 6,5 
7101 22 000 0 --worked 6,5 
7102 Diamonds, whether or not worked, but not mounted or set:  
7102 10 000 0 -unsorted 6,5 
 -industrial  
7102 21 000 0 --unworked or simply sawn, cleaved or bruted 6,5 
7102 29 000 0 --other 6,5 
 -non-industrial:  
7102 31 000 0 --unworked or simply sawn, cleaved or bruted 6,5 
7102 39 000 0 --other 6,5 
ex.7102 39 000 0 diamonds free 
7103 Precious stones (other than diamonds) and semi- precious stones, 
whether or not worked or graded, but not strung, mounted or set;
ungraded precious stones other than diamonds and semi- precious 
stones, temporarily strung for convenience of transport:  
7103 10 000 0 -unworked or simply sawn or roughly shaped 6,5 
 -otherwise worked:  
7103 91 000 0 --rubies, sapphires and emeralds 6,5 
7103 99 000 0 --other 6,5 
7104 Synthetic or reconstructed, precious and semi- precious stones whethe r 
or not worked or graded, but not strung, mounted or set, ungrade d
synthetic or reconstructed precious or semi- precious stones, 
temporarily strung for convenience of transport:  
7104 20 000 0 -other, unworked or simply sawn or roughly shaped 6,5 
7104 90 000 0 -other 6,5 WT/ACC/SPEC/RUS/25/Add.2 
Page 74  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
7105 Dust and powder of natural or synthetic precious or semi- precious 
stones:  
7105 10 000 0 -of diamonds 6,5 
7105 90 000 0 -other 6,5 
7106 Silver, including silver plated with gold or platinum, unwrought or in
semi-manufactured forms, or in powder form:  
7106 10 000 0 -powder 6,5 
 -other:  
7106 91 --unwrought:   
7106 91 100 0 ---of a fineness of not less than 999 parts per 1000 6,5 
7106 91 900 0 ---of a fineness of less than 999 parts per 1000 6,5 
7106 92 --semi-manufactured:  
7106 92 200 0 ---of a fineness of not less than 750 parts per 1000 6,5 
7106 92 800 0 ---of a fineness of less than 750 parts per 1000 6,5 
7107 00 000 0 Base metals clad with silver, not further worked than semi-
manufactured 6,5 
7109 00 000 0 Base metals or silver, clad with gold, not further worked than semi-
manufactured 6,5 
7110 Platinum, unwrought or in semi-manufactured forms, or in powde r 
form:  
 -platinum:  
7110 11 000 0 --unwrought or in powder form 6,5 
7110 19 --other:  
7110 19 100 0 ---bars, rods, wire and sections; plates; sheets and strips of a thickness,
excluding any backing,  exceeding 0.15 mm 6,5 
7110 19 800 0 ---other 6,5 
 -palladium:  
7110 21 000 0 --unwrought or in powder form 6,5 
7110 29 000 0 --other 6,5 
 -rhodium:  
7110 31 000 0 --unwrought or in powder form 6,5 
7110 39 000 0 --other 6,5 
 -iridium, osmium and ruthenium:  
7110 41 000 0 --unwrought or in powder form 6,5 
7110 49 000 0 --other 6,5 
7111 00 000 0 Base metals, silver or gold, clad with platinum, not further worked
than semi-manufactured 6,5 
7112 Waste and scrap of precious metal or of metal clad with precious
metal; other waste and scrap containing precious metal or itscompound intended for extrtacting precious metal:  
7112 30 000 0 -ash, containing ptecious metal or precious metal compounds 6,5 
 --other:  
7112 91 000 0 --of gold, including metal clad with gold but excluding sweepings
containing other precious metals 6,5 
7112 92  000 0 --of platinum, including metal clad with platinum but excluding
sweepings ontaining other precious metals 6,5 
7112 92 000 0 --other 6,5 
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel:  
7204 10 000 0 – waste and scrap of cast iron 15, but not less than 
15 €/1000 kg 
 -waste and scrap of alloy steel:   WT/ACC/SPEC/RUS/25/Add.2 
 Page 75 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
7204 21 --of stainless steel:  
7204 21 100 0 ---containing by weight 8% or more of nickel 15, but not less than 
15 €/1000 kg 
7204 21 900 0 ---other 15, but not less than 
15 €/1000 kg 
7204 29 000 0 --other 15, but not less than 
15 €/1000 kg 
7204 30 000 0 – waste and scrap of tinned iron or steel 15, but not less than 
15 €/1000 kg 
 -waste and scrap other:  
7204 41 --turnings, shavings, chips, milling waste, sawdust, filings, trimmings
and stampings, whether or not in bundles:  
7204 41 100 0 ---turnings, shavings, chips, milling waste, sawdust and filings 5 
 ---trimmings and stampings:  
7204 41 910 0 ----in bundles 15, but not less than 
15 €/1000 kg 
7204 41 990 0 ----other 15, but not less than 
15 €/1000 kg 
7204 49 --other:  
7204 49 100 0 ---fragmentized (shredded) 15, but not less than 
15 €/1000 kg 
 ---other:        
7204 49 300 0 ----in bundles 15, but not less than 
15 €/1000 kg 
 ----other:  
7204 49 910 0 -----neither sorted nor graded 15, but not less than 
15 €/1000 kg 
7204 49 990 0 -----other 15, but not less than 
15 €/1000 kg 
7204 50 -remelting scrap ingots:  
7204 50 100 0 --of alloy steel 15, but not less than 
15 €/1000 kg 
7204 50 900 0 --other 15, but not less than 
15 €/1000 kg 
7302 Railway or tramway track, construction material of iron or steel, the
following : rails, check- rails and rack rails, switch blades, crossing 
frogs, point rods and other crossing  pieces, sleepers(cross-ties), fish-
plates, chairs, chair wedges, sole plates (base plates), rail clips, 
bedplates, ties and other material specialized for jointing or fixing
rails:  
7302 10 -rails:  
7302 10 900 0 ---used 15, but not less than 
15 €/1000 kg 
7401 Copper mattes; cement co pper(precipitated copper):  
7401 10 000 0 -copper mattes 10 
7401 20 000 0 -cement copp er (precipitated copper) 10 
7402 00 000 0 Unrefined copper; copper anodes for electrolytic refining 10 
7403 Refined copper and copper alloys, unwrought :  
 -refined copper  
7403 11 000 0 --cathodes and sections of cathodes 10 
7403 12 000 0 --wire-bars 10 WT/ACC/SPEC/RUS/25/Add.2 
Page 76  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
7403 13 000 0 --billets  10 
7403 19 000 0 --other 10 
 -coper alloys:  
7403 21 000 0 --copper-zinc base alloys (brass) 10 
7403 22 000 0 --copper-zinc base alloys (bronze) 10 
7403 23 000 0 --copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base 
alloys (nickel silver) 10 
7403 29 000 0 --other copper alloys (other than master alloys of heading No. 7405) 10 
7404 00 Copper waste and scrap:  
7404 00 100 0 -of refined copper 50, but not less than 
420 €/1000 kg 
 -of coper alloys:  
7404 00 910 0 --of copper-zinc base alloys (brass) 50, but not less than 
420 €/1000 kg 
7404 00 990 0 --other 50, but not less than 
420 €/1000 kg 
7405 00 000 0 Master alloys of copper 10 
7502 Unwrought nickel:  
7502 10 000 0 -nickel, not alloyed 5 
7502 20 000 0 -nickel alloys 5 
7503 00 Nickel waste and scrap:  
7503 00 100 0 -of nickel, not alloyed 30, but not less than 
720 €/1000 kg 
7503 00 900 0 -of nickel alloys 30, but not less than 
720 €/1000 kg 
7601 Unwrought aluminium:  
7601 10 000 0 -aluminium, not alloyed 5, 01.01-30.06 free 
7601 20 -aluminium alloys:  
7601 20 100 0 --primary 5, 01.01-30.06 free 
 --secondary:  
7601 20 910 0 – – – -in ignots or liquid state 5, 01.01-30.06 free 
7601 20 990 0 – – – other 5, 01.01-30.06 free 
7602 00 Aluminium waste and scrap:  
 - waste  
7602 00 110 0 --turnings, shavings, chips, milling waste, sawdust and filings, waste
of coloured, coated or bonded sheets and foil, of a thickness(excluding any backing) not exceeding 0.2 mm 50, but not less than 
380 €/1000 kg 
7602 00 190 0 --other (including factory rejects) 50, but not less than 
380 €/1000 kg 
7602 00 900 0 -scrap 50, but not less than 
380 €/1000 kg 
7801 Unwrought lead:  
7801 10 000 0 -refined lead 6,5 
 -other:  
7801 91 000 0 --containing by weight antimony as the principal other element 6,5 
7801 99 --other:  
7801 99 100 0 --for refining, containing 0.02% or more by weight of silver (bullion
lead) 6,5 
 ---other:  
7801 99 910 0 ----lead alloys 6,5 
7801 99 990 0 ----other 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 77 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
7802 00 000 0 Lead waste and scrap 30, but not less than 
105 €/1000 kg 
7901 Unwrought zinc:  
 -zinc, not alloyed:  
7901 11 000 0 --containing by weight 99.99% or more of zinc 10 
7901 12 --containing by weight less than 99.99% of zinc:  
7901 12 100 0 ---containing by weight 99.95% or more but less than 99.99% of zinc 10 
7901 12 300 0 ---containing by weight 98.5% or more but less than 99.95% of zinc 10 
7901 12 900 0 ---containing by weight 97.5% or more but less than 98.5% of zinc 10 
7901 20 000 0 -zinc alloys 10 
7902 00 000 0 Zinc waste and scrap 30, but not less than 
180 €/1000 kg 
8001 Unwrought tin:  
8001 10 000 0 – tin, not alloyed 6,5 
8001 20 000 0 – tin alloys 6,5 
8002 00 000 0 Tin waste and scrap 6,5 
8101 Tungsten (wolfram) and articles thereof, including waste and scrap:  
 -other:  
8101 94 000 0 --unwrought tungsten, including bars and rods obtained simply by
sintering 6,5 
8101 97 000 0 --waste and scrap 6,5 
8102 Molybdenum and articles thereof, including waste and scrap:  
 -other:  
8102 94 000 0 --unwrought molybdenum, including bars and rods obtained simply 
by sintering 6,5 
8102 97 000 0 --waste and scrap 6,5 
8103 Tantalum and articles thereo f, including waste and scrap:  
8103 20 000 0 -unwrought tantalum, including bars and rods obtained simply by
sintering; powders 6,5 
8103 30 000 0 -waste and scrap 6,5 
8105 Cobalt mattes and other intermediate products of cobalt metallurgy;
cobalt and articles thereof, including waste and scrap:  
8105 20 000 0 -cobalt mattes and other intermediate products of cobalt metallurgy;
unwrought cobalt; powders 30, but not less than 
1200 €/1000 kg 
8105 30 000 0 -waste and scrap 30, but not less than 
1200 €/1000 kg 
8106 00 Bismuth and articles thereof, including waste and scrap :  
8106 00 100 0 -unwrought bismuth; waste and scrap; powders 6,5 
8106 00 900 0 -other 6,5 
8107 Cadmium and articles thereof, including waste and scrap  
8107 20 000 0 -unwrought cadmium; powders 6,5 
8107 30 000 0 -waste and scrap 6,5 
8107 90 000 0 -other 6,5 
8108 Titanium and articles thereof, including waste and scrap :  
8108 20 000 -unwrought titanium; powders:  
 --spongy  titanium:  
8108 20 000 1 ---with content of titanium by weight not less than 99.56% 6,5 
8108 20 000 3 ---other 6,5 
8108 20 000 5 --powders 6,5 
8108 20 000 6 --ingots 6,5 
8108 20 000 7 --slabs  6,5 WT/ACC/SPEC/RUS/25/Add.2 
Page 78  
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
8108 20 000 9 --other 6,5 
8108 30 000 0 -waste and scrap 30, but not less than 
225 €/1000 kg 
8109 Zirconium and articles thereof, including waste and scrap :  
8109 20 000 0 -unwrought zirconium; powders 6,5 
8109 30 000 0 -waste and scrap 6,5 
8109 90 000 0 -other 6,5 
8110 Antimony and articles thereof, including waste and scrap  
8110 10 000 0 -unwrought antimony; powders 6,5 
8110 20 000 0 -waste and scrap 6,5 
8110 90 000 0 -other 6,5 
8111 00 Manganese and articles thereof, including waste and scrap:  
 -unwrought manganese; waste and scrap, powders:  
8111 00 110 0 --unwrought manganese; powders 6,5 
8111 00 190 0 --waste and scrap 6,5 
8111 00 900 0 -other 6,5 
8112 Beryllium, chromium, germanium, vanadium, gallium, hafnium,
indium, niobium (columbium), rhenium and thallium, and articles o f 
these metals, including waste and scrap:  
 -beryllium:  
8112 12 000 0 --unwrought; powders 6,5 
8112 13 000 0 --waste and scrap 6,5 
8112 19 000 0 --other 6,5 
 -chromium:  
8112 21 --unwrought; powders 6,5 
8112 21 100 0 ---alloys containing more than 10% by weight of nickel 6,5 
8112 21 900 0 ---other 6,5 
8112 22 000 0 ---waste and scrap 6,5 
8112 29 000 0 --other 6,5 
8112 30 -germanium:  
8112 30 200 0 --unwrought; powders 6,5 
8112 30 400 0 --waste and scrap 6,5 
8112 30 900 0 --other 6,5 
8112 40 -vanadium:  
 --unwrought; waste and scrap; powders:  
8112 40 110 0 ---unwrought; powders 6,5 
8112 40 190 0 ---waste and scrap 6,5 
8112 40 900 0 --other 6,5 
 -thallium:  
8112 51 000 0 --unwrought;  powders  
8112 52 000 0 --waste and scrap 6,5 
8112 59 000 0 --other 6,5 
 -other: 6,5 
8112 92 --unwrought; waste and scrap; powders:  
8112 92 100 0 ---hafnium (celtium)  6,5 
 ---niobium (columbium); rhenium:  
8112 92 310 0 ----unwrought; powders 6,5 
8112 92 390 0 ----waste and scrap 6,5 
 ---gallium;  indium:  
8112 92 500 0 ----waste and scrap 6,5  WT/ACC/SPEC/RUS/25/Add.2 
 Page 79 
 
 
 Tariff code Description Rate of duty 
(% of value or 
€/unit of 
measurement) 
 ----other:  
8112 92 810 0 -----indium 6,5 
8112 92 890 0 -----gallium 6,5 
8112 99 --other:  
8112 99 100 0 ---hafnium 6,5 
8112 99 300 0 ---niobium (columbium); rhenium 6,5 
8112 99 800 0 ---gallium; indium 6,5 
 
__________