The new legislation is to allow citizens of countries outside the Eurasian Economic Union to receive compensations for value-added tax (VAT) paid in Russia. The Federal Law defines the mechanism for compensating individuals who are foreign nationals in the amount of the value added tax paid while purchasing goods on the territory of the Russian Federation in the event that such goods are to be transported outside the territory of the Eurasian Economic Union. (Post here, official Kremlin site here)
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