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俄铁2004年4月1日正式通知及实施，要求出口到俄罗斯的货物须先征后退铁路运费18%增值税。该通知规定，从4月1日起出运至俄罗斯（不含过境俄罗斯）货物运费须在承运时征收俄段铁路运费18%增值税，并且此增值税将在货物达到目的站清关完毕，由收货人提供盖有到站戳和海关戳的运单和报关单，经俄罗斯国家税务局审核后方予退回。其主要目的是协助堵住灰色清关通道。
俄罗斯铁路的正式通知下载 ：(1)(2)
OAO RZD信件：
The procedure of documents collection
To forwarding organizations
for application of tax rate VAT 0%
for transportation of import cargoes
Dear Sirs!
In accordance with point 4 article 165
Second Part of the tax Code of the Russian
Federation for application of tax rate
VAT 0% the set of documents as per stipulated
list should be provided. In view of
this we announce to the forwarding organizations
having agreements with OAO RZD for payments
of international transportations the
following procedure of documents collection
in transportations of import cargoes.
CFTO OAO RZD after the 15th day of the
month following the report month send
to the forwarding organizations the
List of transport documents for effected
transportations of import cargoes. For
each transport document a copy of customs
declaration (GTD) should be presented.
These copies should be certified by
customs authorities or by consignees
and are to be organized in files as
per the List of the transport documents
for effected transportations of import
cargoes. These files are to be brought
to CFTO OAO RZD not later than by 8th
day of the month following the month
you will have received the List.
This is to inform you that you need
to present the documents for the previous
periods starting from October 2003.
In view of the implementation of the
above procedure please be informed that
for transportation of import cargoes
through Russian territory by railway
transport under customs control through
the whole route with customs clearance
at customs authorities of the region
the station of destination belongs to
and being necessary remarks made on
the transport documents (the goods are
under customs control. DKD…”, “Release
is allowed”:
- in transport documents the following
code of payer should be stated: “international
with exemption from VAT”.
- when the application for confirmation
of payment for transportation of import
cargo I made, the tariffs are calculated
including VAT.
- the amount of VAT is reserved at the
operating account for transportations
until the documents made in accordance
with the above order will be presented.In
case of missing of the above remarks
on the transport documents or in case
of faultier to present certified copies
of customs declarations, VAT collection
will be effected as per the tax rates
stipulated by the Tax Code of the Russian
Federation and in accordance with the
established procedure.
For Department For CFTO
OAO RZD Of Accounting and Tax
OAO RZD
CFTOOR-10/259
07.04.2004
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