In accordance with Article 26, point 7) of the VAT Law, and in connection with Article 245 of the Customs Law, tax exemption for VAT is not prescribed for the import of goods by legal entities regardless of the value of the imported goods and regardless of whether the goods are imported with or without compensation.

Tax exemption for VAT, in accordance with Article 26, point 7) of the VAT Law and Article 245, point 5) of the Customs Law, is provided for domestic and foreign citizens for low-value shipments that they receive free of charge from natural persons from abroad, provided that these shipments are not of a commercial nature.