INDICATIVE LIST OF ADVANTAGES GRANTED BY RUSSIA TO THE COUNTRIES OF THE FORMER USSR IN AREAS COVERED BY THIS AGREEMENT (as of January 1994)

1. Import/export taxation

No import duties are applied.

No export duties are applied with respect to goods delivered under annual bilateral interstate trade and cooperation arrangements within the nomenclature and volumes, stipulated therein, considered as "exportation for Federal State needs" as defined by corresponding Russian law.

No VAT is applied on import.

No excise duties are applied on import.

2. Allocation of quotas and licensing procedures

Export quotas for deliveries of Russian products under annual bilateral interstate trade and cooperation agreements are opened in the same way as for "deliveries for State needs".

3. Special conditions for all kinds of activities in banking and the financial sector (including establishment, operation), movement of special and current payments, access to securities, etc.

4. Price system regarding Russian export of some kinds of raw materials and semi-finished products (coal, crude oil, natural gas, refined oil products)

Prices are determined on the basis of corresponding average world prices converted in roubles or respective national currency at a rate quoted by the Central Bank of Russia as of the 15th day of the month previous to the month of exportation.

5. Conditions of transportation and transit

As regards countries of the Commonwealth of Independent States, that are Parties to the Multilateral Agreement "on the principles and conditions of relations in the field of transport" and/or on the basis of bilateral arrangements on transportation and transit, no taxes or fees are applied on a reciprocal basis for the transportation and customs clearing of goods (including goods in transit) and transit of vehicles.

6. Communications services, including postal, courier, telecommunications, audiovisual and other services

7. Access to information systems and databases