For the convenience of both parties it is recommended that exporters package the computer as a system. In order to avoid higher import duties, Russian distributors usually request their suppliers to declare PCs as electronic components, thereby reducing their actual price. Yes, a traveler is permitted to enter with a portable computer without paying any duties. It may contain encrypted software, for which an ATA carnet is not required. Even though there are no taxes or duties applicable to software as a product category, duties and taxes are assessed on the medium, unless the cost of the product, as a combination of medium and software, is shown on the original invoice.
Customized software is treated the same as packaged software.
The duties and taxes are applied again for any update, and are based on the cost of the update indicated on the original invoice. The services themselves are not taxed. If a company has a license to provide these services, however, it is taxed in accordance with Russian tax legislation that is applied to any legal entity. Yes, they are permitted. No special work permits are required and no professional certification by Russian authorities is required.