| Commodity(HS code) | 
     3901101000 
     Linear polyethylene / polyethylene having a specific gravity of less than 0, 94: /
     polymers of ethylene in primary forms: | 
   
   
     | Import: | 
       | 
   
   
     | Duty | 
     10%  Order N____ 
     No preferences. Tax 100%.  | 
   
   
     | Excise | 
     146rub/l.alc- Alcohol(spirit) containing
     production by strength >9%  | 
   
   
     | None - other (NO EXCISE) Order N____ | 
   
   
     | The excise rate is being indicated upon importation, according to the fixed list
     (order 1127 of 26.11.01 and order 918 of 30.08.02). List of goods (F4). | 
   
   
     | VAT | 
     18%  
     value added tax rate is being indicated - value added tax at import (usually - 20%). The
     rate can be lowered to 10% (food, child goods - see F4) or to 0% (according to letter
     01-06/15880 of 13.06.00), in that cases the word "privilege" appears nearby. | 
   
   
     | Transit deposit | 
     - Полимерные материалы с содержанием
     этилового спирта более 9об.% | 
   
   
     | No - - Other | 
   
   
     Order N____ 
     The deposit is applied for custom payments during the delivery of excise goods ( list of
     goods - F4) into the inner custom organization by car (BTT mode), and during transit ot
     such goods through Russia as well. 
     Deposit means payment owing custom payment sums on the custom organization's deposit and
     it is being converted into custom payments (with VTT) or being returned with the origin
     certeficate's authenticity confirmation (for CIS countries) or actual goods export
     confirmation (during transit). Details - in the order 549 of 22.12.93. | 
   
   
     | Places of delivery and registration | 
     EXCISE GOODS | 
   
   
     | Yes - excise goods | 
   
   
     | No- Other | 
   
   
     Order N____ 
     The certain delivery and customs clearance places are fixed for some goods. This measure
     was taken to enforce the goods of separate category control, and to speed up the main
     customs clearance. 
     Lists of customs clearance and delivery places are indicated in proper standard acts. | 
   
   
     | Dangerous cargo | 
     Yes - Latex | 
   
   
     | Yes - Rubber wastes, powder and granules | 
   
   
     No - - Other 
      | 
   
   
      | 
   
   
     | Drugs and medical equipment | 
     Yes - Medical goods (CERTIFICATION OF
     MINISTRY OF HEALTH) | 
   
   
     No- in other 
      | 
   
   
     Order N____ 
      | 
   
   
     | Technical facilities for disabled people | 
     Yes - for artificial limbs and their
     semifinished items production (RESOLUTION OF SCC) | 
   
   
     | Yes - - - - - // - - - ortesises, their
     semifinished items (RESOLUTION OF SCC) | 
   
   
     | Yes - Orthopaedic shoes, shoes for
     apparates, artificial limbs, raw.. | 
   
   
     | Yes     for its
     producing and semifinished items for it (RESOLUTION OF SCC) | 
   
   
     | No - - Other | 
   
   
     | Order N____ | 
   
   
     | Export: | 
       | 
   
   
     | Duty | 
     18% 
     The export taxes for same goods (timber, non-ferrous metals, skins
     etc. see F4) are fixed by the order 1121 of 21.10.02, resolution 809, 831 and oth.. 
     Tax is calculated similarly to the import tax - either by addvalor rate in % from customs
     cost, or by specific rate (EURO per ton, EURO per cubic metr etc.), or by mixed - joint -
     rate in % ter ton, but not less than adjusted minimum per goods unit. 
     Export tax is not collected at import into the Customs Union countries, and in some cases
     - at import into CIS (see tax-free export). 
      | 
   
   
     | Excise | 
     None 
     Export excise was collected during only oil and gas condensate,
     extracted in Russian Federation, export. Aborted 01.01.02 by the law 126-FL of 08.08.01.  
      |