Category Archives:scrap

Exemption from VAT for the import of the Kazakhstan scrap to Russia

Currently, when importing scrap and waste of ferrous metals from the Republic of Kazakhstan (a member state of the Customs union, currently the Eurasian economic union) to the Russian Federation there is an ambiguous practice in respect of calculation of the Value Added Tax (hereafter referred to as the VAT) for the import of scrap metal from the specified country to Russian consumers.