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The President signed the Federal Law On Amending Chapter 21 of Part II of the Tax Code of the Russian Federation.
Under the Federal Law, the import into the Russian Federation of engines, spare parts, and components intended for the construction and/or modernisation within the Russian Federation of civilian unmanned aircraft with a maximum take-off weight ranging from 0.15 kilogrammes to 30 kilogrammes shall be exempt from value-added tax.
Furthermore, transactions involving the sale within the Russian Federation of the aforementioned engines, spare parts, and components, as well as civilian unmanned aircraft with a maximum take-off weight ranging from 0.15 kilogrammes to 30 kilogrammes assembled (manufactured) within the Eurasian Economic Union, shall be subject to value-added tax at a rate of 0 percent.
July 31, 2025