“Duty-free” imports of goods from EAEU member states may trigger multimillion additional charges for Russian companies

Previous approach

In accordance with Articles 25 and 28 of the EAEU Treaty, one of the fundamentals of the EAEU’s operation is the free movement of goods between the territories of member states without undergoing customs clearance and import and export customs duties.

This rule has existed for a long time without any exceptions and applied, among other things, to those goods imported into the Russian Federation from another EAEU member state but originating from “unfriendly” states and falling under Presidential Decree No. 100Decree of the President of the Russian Federation of 8 March 2022 No. 100 (as amended on 17 September 2025) "On the application of special economic measures in the sphere of foreign economic activity to ensure the security of the Russian Federation." and Resolution of the Government of the Russian Federation No. 2240Hereinafter: Resolution of the Government of the Russian Federation of 7 December 2022 No. 2240 (as amended on 10 June 2026) “On approval of import customs duty rates for certain goods originating from states and territories that take measures that violate the economic interests of the Russian Federation.”, which, in 2022, set increased import customs duty rates on such goods upon their import into the Russian Federation, as a special economic measure in the Russian Federation. Specifically, when such goods were imported from another EAEU member state where they were granted EAEU goods status, no increased duty rates applied. At the same time, similar measures (increased import duty rates) are not applicable in other EAEU member states when importing the specified goods through these states.

In 2023, the Federal Customs Service of Russia explicitly clarifiedLetter of the Federal Customs Service of Russia of 26 January 2023 No. 05-15/04169 “On consideration of appeals." that the effect of increased rates applies only to goods that are granted EAEU goods status when imported into the customs territory of the Russian Federation, and therefore, when importing such goods that were previously granted EAEU goods status in another EAEU member state, no additional payment of import customs duties or taxes is required.

New customs practices and risks for importers

However, a significant increase in fiscal interest on the part of the Federal Customs Service of Russia against the backdrop of declining international trade turnover and budget collection targets “dictates” new rules of the game.

Recently, when checking statistical forms of foreign economic activity players in the Russian Federation, customs authorities began to “hunt” those goods that, based on their EAEU CN of FEA code, product name, and country of origin fall under the Presidential Decree and the Government Resolution. Following the inspections, customs authorities conclude that the companies’ actions show their alleged non-compliance with the provisions of the laws on the need to apply increased customs duty rates.

The regulatory authorities’ arguments are based on the provisions of lawsArticle 40, clause 2 of the EAEU Treaty, Articles 1-4 of the Federal Law of 3 August 2018 No. 289-FZ "On Customs Regulation in the Russian Federation and on Amendments to Certain Regulations of the Russian Federation," Federal Law of 30 December 2006 No. 281-FZ "On Special Economic Measures and Coercive Measures." establishing the applicability of special economic measures by the Russian Federation unilaterally.

These inspections entail the additionally charged difference between the amount of the increased duty payable in the Russian Federation and the amount already paid in another EAEU member state upon release for domestic consumption. These amounts often exceed the thresholds for large and especially large damages under Article 194 of the Criminal Code of the Russian Federation.

In light of the matter in question, one should bear in mind the position of the Supreme Court of the Russian Federation, expressed in its recent topic Special Economic Measures Review“Topical Review of the Supreme Court of the Russian Federation No. 8/2026. On the Application by Arbitrazh Courts of the Laws on Special Economic Measures Provided to Protect the National Interests of the Russian Federation” (approved by Resolution of the Presidium of the Supreme Court of the Russian Federation of 17 June 2026 No. 11A/2026)., that deliberate actions aimed to give goods that are the subject of retaliatory special economic measures EAEU goods status or the purpose of importing them into the Russian Federation in violation of the established requirements constitute an abuse of rights.

This approach, in fact, may also be applied to such special measures as imposing increased duties on goods. It should be noted that the subjects of and procedure for paying the difference between the amounts of customs duties are not established by law, which raises the question of whether this case complies with the general principles for establishing taxes and fees, as set out in Article 17 of the Tax Code of the Russian Federation.

It should be noted that the inspections targeted companies that purchased goods through EAEU countries due to various economic and logistical reasons, including various restrictions on direct deliveries, which may not indicate a deliberate “circumvention” of the countermeasures applied. Taking into account the above, when building a legal position in each specific case, it is necessary to analyse the actual economic meaning of the transactions involving such goods.

Court practice

The Arbitrazh Court for the Kursk Region has recently issued its first ruling in a case involving the imposition of increased duties on EAEU goods. The court ruledAward of the Arbitrazh Court for the Kursk Region of 18 June 2026 in case No. А35-1182/2026. the customs authority’s decision unlawful and ordered it to return the payments collected from the company.

In this case, the court of first instance set out that the customs decision to impose additional increased duties was unlawful because the disputed goods had EAEU goods status, customs duties had been paid upon their import into the Republic of Belarus, and the customs authority had not identified any defects in the certificates of origin.

In addition, several casesSee, for example, cases Nos. А14-6000/2026; А14-265/2026, А14-973/2026. are currently being heard in courts of first instance regarding the recognition of such decisions by customs authorities as unlawful: the practice is still in the development stage.

Recommendations

In connection with the situation above and the strengthening of control by fiscal authorities in relation to EAEU goods in general, it is especially important for customs applicants to act proactively in order to minimise risks:

1. in the event of potentially risky supplies, prepare in advance a legal position, and an evidence base that comprehensively substantiates the actual economic substance of the operations;
2. engage competent support during customs controls;
3. appeal decisions of the customs authorities.

The Denuo team has extensive experience in consulting on a wide range of foreign trade issues and is ready to provide the necessary support in assessing and minimising customs risks, and support during customs inspections and in appealing customs decisions.