By the Federal law dated 27.11.2010 № 309-ФЗ “On Bringing Changes to the Chapter 22 Part II of the Tax Code of the Russian Federation” (hereinafter referred to as “the Federal law”) article 164 of the Tax Code of the Russian Federation was amended with the list of services concerning international transportation of goods, applicable to 0 % VAT taxation. In particular, a range of services rendered in the Russian seaport was included in the list.

The Federal law comes into force starting from the 1st of January, 2011, but not earlier than in 1 month after the date of its official publication and not earlier than the first day of the next VAT taxation period. Amended provisions of the Tax Code of the Russian Federation are applicable to works and services, implemented after the Federal law comes into force.