List of medical devices not subject to value added tax with latest amendments

Home News List of medical devices not subject to value added tax with latest amendments

7 November 2019

Order of the Government of the Russian Federation dated September 30, 2015 No. 1042 «On Approval of the List of Medical Products, the Sale of which in the Russian Federation and the Import of which into the Russian Federation and Other Territories under Its Jurisdiction, are not Subject to (Exempt from) Value Added Tax"(as amended)
Order of the Government of the Russian Federation dated September 30, 2015 No. 1042
«On Approval of the List of Medical Products, the Sale of which in the Russian Federation and the Import of which into the Russian Federation and Other Territories under Its Jurisdiction, are not Subject to (Exempt from) Value Added Tax»
As amended on:
April 9, December 31, 2016, November 22, 2017, March 20, 2018, August 15, 2019

In accordance with subparagraph 1, paragraph 2, Article 149 and subparagraph 2, Article 150 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. To approve the list of medical products, the sale of which in the Russian Federation and the import of which into the Russian Federation and other territories under its jurisdiction, are not subject to (exempt from) value added tax.
2. The Ministry of Health of the Russian Federation, the Ministry of Labor and Social Protection of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation and the Federal Customs Service shall analyze the application of the List approved by this Order and, if necessary, make proposals to the Government of the Russian Federation to amend it.
3. To recognize as invalid:
Order of the Government of the Russian Federation dated December 21, 2000 No. 998 «On Approval of the List of Technical Means used Exclusively for the Prevention of Disability or Rehabilitation of the Disabled, the Sale of which is not Subject to Value Added Tax» (Collection of Laws of the Russian Federation, 2001, No. 1, Art. 129);
Order of the Government of the Russian Federation dated March 28, 2001 No. 240 «On Approval of the List of Lenses and Spectacle Frames (Excluding Sunglasses), the Sale of which is not Subject to Value Added Tax» (Collection of Laws of the Russian Federation, 2001, No. 15, Art. 1488);
Order of the Government of the Russian Federation dated May 10, 2001 No. 357 «On Amending the List of Technical Means used Exclusively for the Prevention of Disability or Rehabilitation of the Disabled, the Sale of which is not Subject to Value Added Tax» (Collection of Laws of the Russian Federation, 2001, No. 20, Art. 2020);
Order of the Government of the Russian Federation dated January 17, 2002 No. 19 «On Approval of the List of the Most Important and Vital Medical Equipment, the Sale of which in the territory of the Russian Federation is not Subject to Value Added Tax» (Collection of Laws of the Russian Federation, 2002, No. 3, Art. 226);

Chairman of the Government of the Russian Federation D. Medvedev

Information on amendments:
The list has been amended since October 1, 2019 — Order of the Government of Russia dated August 15, 2019 No. 1054
See previous version

APPROVED
by the Order of the Government of the Russian Federation dated September 30, 2015 No. 1042

List
of medical products, the sale of which in the Russian Federation and the import of which into the Russian Federation and other territories under its jurisdiction, are not subject to (exempt from) value added tax.
As amended on:
April 9, December 31, 2016, November 22, 2017, March 20, 2018, August 15, 2019

Product name and reference to the corresponding code according to the All-Russian Classifier of Products (OKP) OK 005−93*(1)
Code according to the All-Russian Classifier of Products by Economic Activity (OKPD 2) OK 034−2014
Code by the Harmonized System for Foreign Economic Activity of the Eurasian Economic Union ( HS code of the EAEU)


I. Medical devices
1. Power tools 94 3100 (stapling tools; power cutting tools; other power tools) 32.50.13.130
32.50.13.190
32.50.50.110 9018
2. Pricking tools*(2) 94 3200 (core needles; tubular (injection) needles; scarifiers, arrow-shaped blades; perforators, trocars 32.50.13.130
32.50.13.190
32.50.13.110 9018 32
9018 39 000 0
9018 90 840 9
3. Cutting and impact tools with a sharp (cutting) edge 94 3300 (single-blade tools; biopsy knives; punch tools; scissors (medical); single-blade scraping tools; multi-blade tools rotating around their own axis (drills, milling cutters, burs) and others) 32.50.13.130
32.50.13.190 8207 50
8207 70
9018
4. Pushing tools 94 3400 (dilators; pushing tools (specula, spatulas); separating tools; extraction tools) 32.50.13.130
32.50.13.190 9018
5. Multisurface (clamping) tools 94 3500 (clamps; forceps (medical); clamp forceps; holders; crushing tools) 32.50.13.130
32.50.13.190 9018
6. Probing tools, bougies 94 3600 (probes; bougies; catheters; tubes, cannulas) 32.50.13.130
32.50.13.190
32.50.13.110 9018
7. Medical kits 94 3700 (cardiovascular and abdominal surgical kits; trauma kits; otorhinolaryngological kits; ophthalmic kits; dental kits; obstetric, gynecological, urological kits; neurosurgical kits; general purpose kits) 32.50.13.130
32.50.13.190
32.50.13.120
32.50.11 9018
8. Trauma products 94 3800 (products for bone joining; products for acting on bones; corrective products) 32.50.22.110
32.50.22.120
32.50.22.127
32.50.22.129
32.50.22.190
32.50.23.000 3404 90 000 1
9021
9. Measuring equipment for functional diagnosis 94 4100 (equipment sets to transmit electrocardiograms by phone channel; cardiac sets, devices for measuring bioelectric potentials; instruments for measuring weight, force, energy, linear and angular values, temperature, pressure, frequency, speed, acceleration, time intervals, movement; instruments for studying sound vibrations in human organs; instruments for measuring volume and gas composition of the inhaled and exhaled th air and blood; diagnostic signal generators, measuring installations, sets, signaling devices, registers, indicators) 26.60.12.111
26.60.12.120
26.60.12.121
26.60.12.122
26.60.12.123
26.60.12.124
26.60.12.129 8423
8518
8523
8531
8542 31 300 0
8542 32 300 0
8542 33 300 0
8542 39 300 0
8543 20 000 0
9010 50 000 0
9016 00
9017 80 900 0
9018
9025
9026 20 800 0
9027
9029
903 180 340 0
9031 80 380 0
91
10. Diagnosing instruments and units (excluding measuring instruments).
Corrective glasses (for vision correction)*(3)
94 4200 (dioptometers; endoscopic and magnifying devices; medical x-ray diagnostic units; radiodiagnostic devices; ophthalmic devices; auscultation (listening) devices; corrective glasses (for correcting vision)*(3), other functional diagnosis devices) 26.60.11.110
26.60.11.111
26.60.11.112
26.60.11.113
26.60.11.114
26.60.11.119
26.60.11.120
26.60.11.129
26.60.12.110
26.60.12.112
26.60.12.119
26.60.12.120
26.60.12.125
26.60.12.130
26.60.12.131
26.60.12.132
26.60.12.139
32.50.42.110
32.50.50.000*(6)
32.50.50.190
8525 80
8543
9004 90
9008 50 000 0
9018
9022
9025
9027 50 000 0
9027 80 170 0
9030 39 000 9
9405 40 100 1
11. Biological microscopes 44 3510
26.70.22.150 9011 10
9011 80,000 0
9012 10,900 0
12. Medical radiation installations 69 4140
26.60.11 9022
9030
13. Instruments and units for medical laboratory tests 94 4300 (medical analyzers of the composition and properties of biological fluids; measuring instruments and units for sanitary-hygienic and bacteriological tests; instruments and units for clinical diagnostic laboratory tests, excluding analyzers; instruments and units for sanitary-hygienic and bacteriological tests, excluding measuring ones; complexes and kits (sets) for clinical diagnostic laboratory tests; complexes and kits (sets) for sanitary-hygienic and bacteriological tests; auxiliary general purpose units and instruments for clinical diagnostic, sanitary-hygienic and bacteriological tests) 26.51.53.141
26.51.53.149
26.51.53.190
26.60.12.110
26.60.12.119
26.60.12.120
28.29.41.110
28.29.41.000*(6)
28.29.41.190 8413
8419 89 989 0
8421 19
8479 89 970 8
9018
9027
14. Instruments and units for treatment, anesthesia machines. Devices to substitute functions of body organs and systems 94 4400 (low-frequency electrotherapy devices and units; high-frequency and quantum electrotherapy units; devices and units for ultraviolet and infrared irradiation; treatment endoscopes; mechanotherapeutic hydrotherapy and balneological units; radiotherapeutic, X-ray and ultrasound units and devices; units for inhalation anesthesia, artificial ventilation, aerosol therapy, compensation and treatment of oxygen deficiency; vacuum-pressure units for infusion and irrigation; units and devices to substitute functions of body organs and systems; other treatment units and devices) 26.60.11.120
26.60.13
26.60.13.110
26.60.13.120
26.60.13.130
26.60.13.140
26.60.13.150
26.60.13.160
26.60.13.170
26.60.13.180
26.60.13.190
26.60.14.110
32.50.21.110
32.50.21.112
32.50.21.120
32.50.21.121
32.50.21.122
32.50.21.129
32.50.21.123
32.50.21.130
32.50.21.140
32.50.21.150
32.50.21.160
32.50.22.110
32.50.22.120
32.50.22.129
32.50.22.160
32.50.22.170
32.50.22.180
32.50.22.190
32.50.23.000
32.50.50.000*(6)
32.50.50.190 2844 40 200 0
3926 90 970 1
8413
8414
8418
8421
8439 30 000 0
8471 60
8523 49 450 0
9018
9019
9020 00 000 0
9021 (excluding 9021 29 000 0)
9022
9506 91
15. Medical platform balance 42 7434
28.29.31.112 8423
9016 00
16. Medical table balance 42 7452
28.29.31.113 8423
9016 00
17. Sanitary and hygienic equipment, means for transfer and transportation 94 5100 (disinfection equipment; sterilization equipment; washing equipment, equipment for sanitary treatment; equipment for air purification and enrichment; medical means for transfer and transportation (stretchers, carts and others) 29.10.59.170
30.99.10.110
30.99.10.190
32.50.12
32.50.50.000*(6)
32.50.50.190 8415 81 001 0
8419
8421 39 800 7
8422
8424
8428
8479 82 000 0
8479 89 970 8
8543 70 900 0
8713
8716 80 000 0
9401 79 000 9
9401 80 000 9
9402 90 000 0
18. Equipment for medical and patient rooms, equipment for laboratories and pharmacies 94 5200 (electric thermostats; multi-purpose dental units;
equipment for medical and patient rooms; dental, dental prosthetic, otorhinolaryngological equipment; X-ray, radiological and trauma equipment; laboratory and pharmacy equipment; various medical equipment and units) 26.60.1
28.25.13.116
32.50.11.000
32.50.30.110
32.50.50.000*(6)
32.50.50.190 2844 40
8413 19 000 0
8414
8417 80 300 0
8418 69 000 8
8419 89 989 0
8421 19 700 1
8424 30
8443 32
8460 12 900 9
8460 19 900 9
8460 22 900 0
8460 23 900 0
8460 24 900 9
8460 29 800 9
8460 90 900 9
8464 10 000 0
8464 90 000 0
8467 29 850 9
8471
8473 30 800 0
8474 39 000 9
8474 80
8477 59
8479 82 000 0
8479 89 970 8
8480
8501 31 000 0
8510
8514
8515 80 900 0
8523
8528 52
8528 59
9010
9018
9021
9022
9401
9402
9403
9405
9406 90 390
9406 90 900
9620 00 000 1
19. Hearing aids, including implantable ones 65 7320, 94 4480
26.30.40.120
26.60.14.120 9021 40 000 0
20. Wheelchairs and carts for the disabled 94 5150 (including hand-, power- and leg-driven and CPU controlled) 30.92.20
32.50.50.000*(6)
32.50.50.190 8713 10 000 0
8713 90 000 0
8716 80 000 0
9402 90 000 0
21. Walking canes, crutches, supports (including walking frames, playpens, support sticks) 93 9670
32.50.22.128
32.50.22.129
32.99.21.120 6602 00 000 0
7326
9021 10 100 0
9403
9620 00 000 9

II. Lenses for vision correction, frames for corrective glasses (for vision correction)
22. Lenses for vision correction 94 8000 (contact lenses, lenses for corrective glasses (for vision correction)
32.50.41 9001 30 000 0
9001 40
9001 50
23. Frames for corrective glasses (for vision correction) 94 4265*(4)
32.50.43.000 9003

III. Technical means, including motor vehicles, and materials that can be used exclusively for the prevention of disability or rehabilitation of the disabled
24. Motorized wheelchairs 29.10.52.190 8713 90 000 0
25. Manual control cars and equipment for them (including mechanisms for loading wheelchairs, swivel seats, wheelchair securing devices), devices for manual control (including mechanical, electric, pneumohydraulic) and for car modification) 29.10.59.390 8428
8703 21 109 9
8703 21 909
8703 22 109 9
8703 22 909
8703 31 109 0
8703 31 909
8708
9401 20 000 9
8703 40 109 8
8703 40 209 1
8703 40 209 3
8703 40 209 8
8703 40 309 8
8703 40 409 1
8703 40 409 3
8703 40 409 8
8703 50 109 1
8703 50 209 1
8703 50 209 3
8703 50 209 8
8703 60 109 8
8703 60 209 1
8703 60 209 3
8703 60 209 8
8703 60 309 8
8703 60 409 1
8703 60 409 3
8703 60 409 8
8703 70 109 1
8703 70 209 1
8703 70 209 3
8703 70 209 8
26. Specially equipped means of transport designed exclusively for the transportation of the disabled (including those equipped with lifts for the disabled, handrails, fasteners, safety and warning equipment) 8702
8704
27. Special means for exchanging information, receiving and transmitting information for people with impaired vision, hearing and phonation that can only be used for the prevention of disability or rehabilitation the disabled (including vibro-tactile devices, special telephones, sound amplifying equipment for individual and collective use, Teletext decoders for receiving telecasts with closed captioning, displays, video systems with image magnifiers for individual and collective use, optical means (magnifying lenses), systems for reading and transforming text into other forms of reproduction, talking-book devices, movies and videos with subtitles, embossed and graphic aids, including atlases, maps, globes, acoustic beacons, position finders, phonation devices, communicators for the deaf-blind, intercoms, synthesized speech devices, means for writing in point system and flat-print type) 3706
49
8471 60 700 0
85
9013 80 900 0
9021 90 900 9
9023 00 800 0
28. Books with a special font, typewriters for printing in Braille (type casting machines) 4901 99 000 0
4903 00 000 0
4905 91 000 0
4911 99 000 0
8472 90
29. Special means for self-care and care of the disabled (including prophylactic anti-decubitus and orthopedic pillows and mattresses, medical beds with lifting devices and fixators, functional chairs and armchairs with wheels and removable elements, handrails, lifting and transportation equipment, special devices for using personal hygiene products), special aids for patients with excretion disorders (including condom catheters, urine receptacles, urine collecting bags, catheters, belts for fastening urine collecting bags, hooks for fastening urine receptacles, colostomy bags, bags, plates and filters for colostomy bags, protective rings and elastic half-rings, stoma rods, skin cleaners, odor neutralizers, anal tampons, stoma tampons, irrigation systems and stoma sleeves, belts for fastening colostomy bags) 3005
3006 91 000 0*(5)
3208
3214
3304
3307
3402
3919
3926
4014
6307
7326
7616
8428
8714 20 000 0
9018
9019
9021
9401
9402
9403
9404
9620 00 000 6
9620 00 000 9
30. Accessories for cooking and eating adapted for the disabled (including special scales and timers with acoustic output, means for cleaning and cutting food products, special kitchenware) 3924
6911
6912 00
7323
7418
7615
8210 00 000 0
8211
8215
8423 10
9106
31. Aids for gripping and moving objects (including holders for dishes, keys, tools, handsets, cuff holders, anti-slip and magnetic tapes, rugs, clips, hooks on a long handle, sticks with tongs and magnets) 5703
5704
5705 00
7326
7616
8505 11 000 0
8505 19
9620 00 000 9
32. Special equipment for toilets (including toilet bowls with armrests, supports, handrails, children's support frames, showers and air dryers, chairs with sanitary equipment) 3922
3924
3925
6910
7324
7418 20 000 0
7615 20 000 0
8516 31 000 1
8516 31 000 9
8516 33 000 0
8516 79 700 0
9401
33. Special aids for monitoring and controlling household appliances that can only be used for the prevention of disability or rehabilitation of the disabled (including switches, foot switches, remote control handles) 8526 92 000 8
8543 70 900 0
8536 50
8537 10 990 0
8539 50 000 0
8542 31 300 0
8542 32 300 0
8542 33 300 0
8542 39 300 0
34. Means to control the provision of comfortable living conditions for the disabled, which can only be used for the prevention of disability or rehabilitation of the disabled (including thermometers, barometers, air humidifiers, air cleaners, heaters, air dryers, odor absorbers) 7321
8421 39 200 9
8516 21 000 0
8516 29
8516 31 000 1
8516 31 000 9
8516 33 000 0
8516 79 700 0
9025
35. Custom-made, special-purpose clothing for the disabled or other special clothing that can be used only for the prevention of disability or rehabilitation of the disabled (including compression clothing, compression and protective gloves, stockings, socks, helmets, vests, fixing belts, bags for legs, trousers and skirts for movement in a wheelchair) 61
62
6307
6506 10
9021
36. Special technical means for training the disabled and the possibility of their working, which can only be used for the prevention of disability or rehabilitation of the disabled (including adapted for the disabled sewing machines, knitting machines, frames for weaving and knitting, tailoring accessories with enlarged numbers and embossed graduation lines; ironing equipment, equipment for cleaning the premises, equipment for pottery, furriery, gardening, stone and bone carving and punchwork, music, painting, sports, hunting, fishing) 4421
8201
8202
8203
8205
8206 00 000 0
8207
8214
84
85
9017
9021
9506
9507
9603 90 100 0
9603 90 910 0
9620 00 000 7
37. Technical equipment for fitting premises used only for the prevention of disability or rehabilitation of the disabled, including training (including adapted for the disabled special furniture, lighting devices, special boards, electronic magnifiers, audio rooms, computer rooms, rooms for the deaf-blind, rooms for studying in lying position, supports for textbooks, devices for turning pages) 3926 10 000 0
8471
8523
9401
9402
9403
9405
9610 00 000 0
38. Technical means for developing the disabled people’s skills in orientation in space, independent movement, and daily self-care; means for training speech, writing and communication, the ability to distinguish and compare objects; means for teaching programming, computer science, personal safety rules 85
8471
39. Educational games for the disabled intended only for the prevention of disability or rehabilitation of the disabled (including construction sets, lottos, checkers, chess, games for the development of fine motor skills of hands) 3926
9503 00
9504
40. Special training and sports equipment for the disabled, which can only be used for the prevention of disability or rehabilitation of the disabled (including adapted for the disabled respiratory exercisers, weight benches, audiologopedic and ophthalmological exercisers, stationary bicycles, treadmills, devices for training limbs and torsos, training of static and dynamic function and coordination of movements) 9019
9506
41. Equipment and technical devices for medical rehabilitation of the disabled (including for massage and stimulation of various parts of the body, applicators, pneumatic suits, massage chairs and tables, cardiac and muscle stimulants, pain relievers) 3926 20 000 0
4015 90 000 0
6210
6211
9019
9021 50 000 0
9401
9402
42. Accessories for dressing and undressing (including for button fastening, for putting on and off clothing, special buttons, racks for putting on outer clothing) 4421
8479 89 970 8
9606
9620 00 000 7

IV. Prosthetic and orthopedic products, raw and starting materials for their manufacture and semi-finished products for them
43. Prosthetic devices 93 9600 (including prostheses of the upper and lower limbs, eyes, ears, nose, palate, mammary glands, genitalia, combined, medical and aesthetic) 32.50.22 3926
9021
44. Orthoses 93 9600 (including orthopedic devices for the upper and lower limbs, reclinators, corsets, obturators, bandages, bras, semi-corselets and corselets for mammary gland restoration, splints, corrective devices for the upper and lower limbs) 32.50.22 3926
6212
9021
45. Orthopedic footwear 88 2180, 88 2280, 88 2380, 88 2480, 88 2580, 88 2680, 88 2780 (complex and low low-complex), shoes to be worn on devices and prostheses, orthopedic lasts, insert orthopedic corrective devices (including insoles, semi-insoles) 32.50.22.150
32.50.22.151
32.50.22.152
32.50.22.153 6403
6404
6405
6406 90 500 0
9021

_____________________________
* (1) A code according to the All-Russian Classifier of Products (OKP) OK 005−93 applies to medical devices, Marketing Authorizations for which contain references to OK 005−93 (OKP) code.
* (2) Excluding medical syringes (HS code of the EAEU 9018 31).
* (3) Excluding safety goggles and masks (HS code of the EAEU 9004 90).
* (4) Goods classified by HS of the EAEU codes 9003 can be referred to this List based on the principles for determining their codes according to the All-Russian Classifier of Products (OKP) OK 005−93 (94 4265 code refers only to frames for corrective glasses (for vision correction) and the All-Russian Classifier of Products by Type of Economic Activity (OKPD 2 OK 034−2014).
* (5) Goods classified by the HS code of the EAEU only.
*(6) A code according to the All-Russian Classifier of Products by Types of Economic Activity (OKPD) OK 034−2014 applies to medical devices, Marketing Authorizations for which contain references to such code.

Comments: 1. For the purposes of applying section I of this List, one should be guided by the specified HS codes of the EAEU taking into account the reference to the corresponding code according to the Product Classifier (OKP) OK 005−93 or (OKPD 2) OK 034−2014 provided that medical devices are registered in accordance with Eurasian Economic Union Law or passed State registration in accordance with the law of the Russian Federation until December 31, 2021.
2. For the purposes of applying sections II — IV of this List, one should be guided by the HS code of the EAEU and the product name, taking into account the reference to the corresponding code according to the Product Classifier OK 005−93 (OKP) or OK 034−2014 (OKPD 2) (where the codes are specified).