Under the Federal Law, the import into the Russian Federation of engines, spare parts, and components intended for the construction and/or modernisation within the Russian Federation of civilian unmanned aircraft with a maximum take-off weight ranging from 0.15 kilogrammes to 30 kilogrammes shall be exempt from value-added tax.
Furthermore, transactions involving the sale within the Russian Federation of the aforementioned engines, spare parts, and components, as well as civilian unmanned aircraft with a maximum take-off weight ranging from 0.15 kilogrammes to 30 kilogrammes assembled (manufactured) within the Eurasian Economic Union, shall be subject to value-added tax at a rate of 0 percent.