VAT Procedures in the Russia, Belarus and Kazakhstan Customs Union

A passenger exiting a flight from Kazakhstan or Belarus in Moscow coming now passes through a separate exit without any customs control -- the introduction of the Russia, Belarus and Kazakhstan Customs Union has brought about some noticeable changes not only to daily life, but to VAT procedures as they apply to business transactions.

In this article, we will discuss VAT procures as they apply to:
• Customs Union Tax Basics
• Deliveries from Third Countries into the Customs Union
• Deliveries from the Customs Union to Third Countries
• Deliveries within the Customs Union
With procedures and timelines varying depending on location, this article will outline these differences while also highlighting some inconsistencies and inconveniences with which those doing business within the Customs Union might be concerned.
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