The department’s specialists explained that when goods are imported into the Russian Federation from the territory of other EAEU member states on the basis of a contract concluded with a supplier registered in the territory of an EAEU member state, with the exception of the Russian Federation (hereinafter referred to as the supplier from the EAEU), the customer acts as a taxpayer of indirect taxes (VAT and excises) on such goods.
Source: garant.ru
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