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黄金

俄罗斯

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地精炼中心央行买家

Large industrial producer under Western sanctions. Miners hold electronic subsoil licences (Law on Subsoil art. 11) and must send mined metal (except nuggets) to a refiner on the Government list (41-FZ art. 20(1); Decree 972). Refined metal must first be offered to the State Fund institution under Minfin and the mining region's fund (41-FZ art. 2(5)); only metal not bought in that priority order may be sold, pledged or exported (art. 20(5)). Every participant is on the FPP special register and records operations in GIIS DMDK. Export to non-EAEU states of refined gold needs a Minpromtorg licence (one-off, or general under Decree 1126 of 2023 for miners and refiners, Decree 867 for banks) approved by Minfin (Order 10n from 1 Sep 2026; not for banks' bar exports since Decree 304 of May 2026) and an FPP act of state control at a specialised customs post (Presidential Decree 1137; EEC Board Decision 30 Annex 14). From 1 May 2026 Presidential Decree 193 bans export of refined gold bars over 100 g except (a) to EAEU states through four airports with an FPP conclusion, (b) by individuals to non-EAEU states through those airports with a conclusion, (c) by companies and entrepreneurs to non-EAEU states (ordinary licence regime); banks are outside it. NDPI on gold is 6% of the value of the extracted semi-product (Tax Code art. 342(2)(5)) plus, from 2025, 10% of the excess of the world gold price over USD 61,000 per kg (art. 343(21)); the 2024 surcharge was RUB 78,000 per kg. The exchange-rate-linked export duty (0-7%) applied to gold from 1 Oct 2023 until Decree 532 excluded HS 7108 in April 2024 and lapsed for all goods on 31 Dec 2024. Sales of precious metals of RUB 1m+ are subject to mandatory AML control (115-FZ art. 6). The six LBMA-listed refiners have been suspended since 7 Mar 2022; the EU, UK, US, Switzerland and Japan restrict imports of Russian gold, and exports go to Asia and the Middle East.

本页的可信程度

  • 法律原文 108
  • 官方指引 3
  • 标准 2
  • 二手资料 5
  • 行业惯例 1
  • 未经核实 2
  • 未记录可信度等级 8
  • 研究备注 47
  • 未记录 70
  • 文本 37
  • OCR 23
  • 未说明 10

监管机构

  • Bank of Russia (CBR)

    Licenses banking operations with precious metals (41-FZ art. 17(3)); holds the part of the gold reserve on its accounts (art. 8(2)); controls credit organisations' bar exports through their reporting (Decree 1137 para 13); currency control through authorised banks

    未记录可信度等级未记录

  • Federal Customs Service (FTS)

    Customs declaration and release; placement of section 2.10 goods under customs procedures only at specialised customs posts, where FPP import control takes place (Decree 1137 para 19¹, 21; EAEU Regulation para 4)

    未记录可信度等级未记录

  • Federal Assay Chamber (Federalnaya probirnaya palata, FPP), under the Ministry of Finance

    Federal assay supervision (41-FZ art. 26¹; Decree 1015); special register of dealers (art. 13¹; Decree 1052); GIIS DMDK; state control of import from and export to non-EAEU states of precious metals (art. 26²; Decree 1137 para 19(b)), act of state control; from 1 May 2026 conclusions for export of refined gold bars over 100 g (Decree 193; Decree 450); AML/CFT supervisor of precious-metals dealers (art. 13(3))

    网站
    https://probpalata.gov.ru/
    未记录可信度等级未记录OCR

  • Federal Tax Service (FNS)

    Collects mineral extraction tax (NDPI) and VAT

    未记录可信度等级未记录OCR

  • Ministry of Finance of the Russian Federation

    Policy on precious metals; State Fund (Gokhran) institution; approval (soglasovanie) of export-licence applications for goods in tables 1 and 2 of section 2.10 (Decree 1137 para 22; Order 10n from 1 Sep 2026), except credit organisations' applications for refined gold, silver, platinum and palladium bars (Decree 304 of 08.05.2026); conclusions on (in)expediency of domestic extraction from raw materials (para 23(b)); inclusion of refiners in the list (Decree 1951)

    未记录可信度等级未记录OCR

  • Ministry of Industry and Trade (Minpromtorg)

    Issues export licences (one-off and general) for goods in tables 1 and 2 of section 2.10 of the EAEU Single List, incl. refined gold (Decree 1137 para 4; Decrees 1126 and 867 on general licences)

    未记录可信度等级未记录OCR

  • Federal Financial Monitoring Service (Rosfinmonitoring)

    FIU; receives mandatory-control and suspicious-transaction reports under Law 115-FZ (arts. 6, 7); precious-metals dealers are not registered with it (FPP Q&A)

    未记录可信度等级未记录

  • Federal Agency for Subsoil Use (Rosnedra)

    Federal body managing the state subsoil fund: licensing of subsoil plots with precious metals jointly with regional authorities (41-FZ art. 17(2)); licence in electronic form (Law on Subsoil art. 11)

    未记录可信度等级未记录

法律

  • Federal Law No 115-FZ of 07.08.2001 on countering legalisation (laundering) of criminal proceeds and financing of terrorism

    Art. 5: organisations buying and selling precious metals are obliged entities; art. 6(1)(4): purchase and sale of precious metals of RUB 1,000,000 or more is subject to mandatory control; art. 7(1)(1): identification before accepting a client; art. 7(1.4-2): no identification for jewellery purchases up to RUB 60,000 (RUB 400,000 with a personalised e-payment means); FPP supervises (41-FZ art. 13(3))

    类型
    法案
    法律原文未记录

  • Federal Law No 176-FZ of 12.07.2024 (tax reform; restated Tax Code art. 343(21): gold surcharge from 2025)

    类型
    法案
    法律原文未记录OCR

    研究备注: Art. 343(21) read in the official consolidated Tax Code and in 176-FZ art. 1 item 71 (page image checked).

  • Federal Law No 19-FZ of 28.02.2025 (Tax Code arts. 340(5) and 342(2)(5)-(6): valuation and rate for concentrates and semi-products containing precious metals)

    类型
    法案
    法律原文未记录OCR

  • Federal Law No 41-FZ of 26.03.1998 'On precious metals and precious stones'

    Refining requirement (art. 20(1)); priority offer to the State Fund institution and the regional fund (art. 2(5)); unique nuggets (art. 20(4)); export of metal not sold in priority order under EAEU law with the President's special features (arts. 10(2), 20(5)); GIIS DMDK (art. 12²); special register (art. 13¹); state control of import/export (art. 26²); transport under armed escort (art. 29(3)). Art. 21 is on payment at world-market prices, not export.

    引用
    41-FZ; official consolidated text incl. amendments up to 10.06.2026 No 171-FZ
    类型
    法案
    法律原文未记录

  • Federal Law No 96-FZ of 22.04.2024 (added Tax Code art. 343(21): NDPI surcharge of RUB 78,000 per kg of gold for tax periods June-December 2024)

    类型
    法案
    法律原文未记录

  • Switzerland: Ordinance of 4 March 2022 on measures in connection with the situation in Ukraine (SR 946.231.176.72), Art. 14d (gold of Russian origin)

    类型
    其他
    生效日期
    2022-08-03
    法律原文未记录

  • Government Decree No 1015 of 25.06.2021 on federal state assay supervision

    类型
    法令
    生效日期
    2021-07-01
    法律原文未记录

  • Government Decree No 1126 of 08.07.2023 on general licences for export of refined gold, silver, platinum and PGM (mining subjects and listed refiners)

    类型
    法令
    生效日期
    2023-07-08
    法律原文未记录OCR

    研究备注: inForceFrom is the day of official publication stated in para 6 as the entry-into-force rule; publication date from the publication.pravo.gov.ru record (08.07.2023).

  • Government Decree No 1853 of 18.10.2022 on general licences for export of dore by systemically important mining companies (25.10.2022-25.10.2023, up to 25,000 kg per licence)

    类型
    法令
    生效日期
    2022-10-25
    废止日期
    2023-10-25
    法律原文未记录OCR

    研究备注: repealedOn marks the end of the licensing window, not a repeal act.

  • Government Decree No 270 of 26.02.2021 'On some issues of control over circulation of precious metals, precious stones and articles made of them' (GIIS DMDK)

    类型
    法令
    法律原文未记录

    研究备注: [not-read] The GIIS DMDK Rules annexed to the decree were not read in full.

  • Government Decree No 450 of 23.04.2026 on FPP conclusions (permissive documents) for export of refined gold bars over 100 g

    类型
    法令
    生效日期
    2026-05-01
    法律原文未记录OCR

    研究备注: [ocr] Read by OCR; time limits checked against the page images.

  • Government Decree No 485 of 26.03.2022 (general licences for export of refined gold and silver in granules, platinum and PGM; 01.04.2022-31.03.2023)

    类型
    法令
    生效日期
    2022-04-01
    废止日期
    2023-03-31
    法律原文未记录OCR

    研究备注: repealedOn marks the end of the licensing window stated in the decree (1 Apr 2022 - 31 Mar 2023), not a repeal act.

  • Government Decree No 539 of 17.04.2020 on general licences for export of refined gold and silver in bars

    类型
    法令
    废止日期
    2023-07-08
    法律原文未记录OCR

  • Government Decree No 604 of 15.05.2024 (requirements for investment precious metals; rules for their circulation), 01.09.2024-01.09.2030

    类型
    法令
    生效日期
    2024-09-01
    法律原文未记录OCR

  • Government Decree No 867 of 12.12.2007 on general licences for credit organisations to export refined gold, silver, platinum and palladium in bars

    引用
    Consolidated to Decree of 25.03.2026 No 316
    类型
    法令
    法律原文未记录

  • Government Decree No 972 of 17.08.1998 (list of organisations entitled to refine precious metals and their operating procedure)

    类型
    法令
    法律原文未记录

  • EEC Board Decision No 30 of 21.04.2015 'On non-tariff regulation measures' (section 2.10 of the Single List; Annex 14 regulation on import/export of precious metals)

    类型
    条约
    生效日期
    2015-05-22
    法律原文未记录

    研究备注: [transcription] Current wording read in the ConsultantPlus consolidation published by the FPP (to 07.04.2026 No 45); the EAEU portal publishes only the original and each amending decision, not a consolidation. Insertion of the precious-metals regime by Decision 131 of 06.10.2015 checked in the portal copy. Entry into force of the original 22 May 2015 from the footnote in Minfin Order 10n.

  • Council Regulation (EU) No 833/2014 as amended by Regulation (EU) 2022/1269 (Article 3o gold ban)

    类型
    条例
    生效日期
    2022-07-22
    法律原文未记录

  • Japan: MOF Notice No 443 of 2006 as amended 25 Jul 2022 (import of precious metals originating in Russia shipped from 1 Aug 2022 requires a permit under FEFTA art. 19(2))

    类型
    其他
    生效日期
    2022-08-01
    法律原文未记录OCR

  • Minfin Order No 11n of 08.02.2023 (procedure for valuing precious metals and stones in goods exported to non-EAEU states during FPP state control)

    Declared value of refined metals must not differ by more than 5% from world-market prices (Procedure paras 3-4)

    类型
    条例
    法律原文未记录OCR

  • Presidential Decree No 1137 of 20.09.2010 approving the Regulation on import into the RF from non-EAEU states and export from the RF to those states of precious metals, precious stones and raw materials containing precious metals

    Export licences by Minpromtorg (para 4); miners may export if they have met their State Fund delivery obligations (para 12); CBR controls banks' bar exports (para 13); FPP state control (para 19(b)); specialised customs posts (para 19¹); valuation (19²); Minfin approval of licence applications (para 22); raw-material exports need a test protocol and a Minfin conclusion (para 23)

    引用
    Consolidated to Decree of 08.05.2026 No 304
    类型
    法令
    法律原文未记录OCR

  • Presidential Decree No 193 of 25.03.2026 on the special procedure for export of cash roubles and refined gold in bars

    Para 2: from 1 May 2026 ban on export of refined gold bars over 100 g by individuals, legal entities and entrepreneurs, with the exceptions (a) EAEU destinations via four airports with an FPP conclusion, (b) individuals to non-EAEU states via those airports with a conclusion, (c) legal entities and entrepreneurs to non-EAEU states; para 4: credit organisations excluded

    类型
    法令
    生效日期
    2026-03-25
    法律原文未记录OCR

    研究备注: [ocr] Read by OCR; the figures of para 2 checked against the page images.

  • US E.O. 14068 and the OFAC Determination under its section 1(a)(i)(A) (gold of Russian Federation origin; effective 28 Jun 2022, amended version of 22 Dec 2023)

    类型
    其他
    生效日期
    2022-06-28
    法律原文未记录

  • Federal Law No 173-FZ of 10.12.2003 on currency regulation and currency control (art. 19 repatriation)

    类型
    法案
    法律原文未记录

  • Government Decree No 1052 of 01.10.2015 (Rules for special registration)

    类型
    法令
    法律原文未记录

  • Government Decree No 1538 of 21.09.2023 on exchange-rate-linked export duty rates (1 Oct 2023 - 31 Dec 2024)

    类型
    法令
    生效日期
    2023-10-01
    废止日期
    2024-12-31
    法律原文未记录OCR

    研究备注: repealedOn is the end of validity stated in para 12 (as restated by Decrees 231/2024 and 1656/2024).

  • Government Decree No 1951 of 28.11.2025 (criteria and rules for inclusion of organisations in the refiners list), in force 01.03.2026-01.03.2032

    类型
    法令
    生效日期
    2026-03-01
    法律原文未记录OCR

    研究备注: [ocr] Read by OCR; dates and the capacity criterion (at least 50 t over 3 years incl. at least 9 t gold) not checked against the page images.

  • Government Decree No 532 of 25.04.2024 amending Decree 1538 (HS 7108 excluded from the duty)

    类型
    法令
    生效日期
    2024-04-26
    法律原文未记录OCR

    研究备注: [unconfirmed] 26.04.2024 is the publication date on publication.pravo.gov.ru; the decree enters into force on official publication (para 2).

  • Government Decree No 558 of 16.05.2026 on a temporary ban on export of precious-metal waste and scrap (1 Jun - 30 Nov 2026)

    类型
    法令
    生效日期
    2026-06-01
    废止日期
    2026-11-30
    法律原文未记录OCR

    研究备注: [time-limited] The ban ends on 30 Nov 2026 unless extended.

  • EEC Council Decision No 125 of 24.11.2023: Rules for issuing export/import licences and permits for goods in the Single List (one-off licence up to 1 year; general licence up to 1 year; 15 working days)

    类型
    条约
    法律原文未记录OCR

    研究备注: [inferred] Para 2: in force 60 calendar days after the Protocol of 25.05.2023 amending the EAEU Treaty enters into force. Russia ratified that Protocol by Federal Law 552-FZ of 27.11.2023 (OCR), and the Protocol is absent from the EEC list of treaties not yet in force as at 17 Sep 2026, so it is taken to be in force; its exact date, and so the date Decision 125 took effect, was not found. EEC Board Decision 30 Annex 14 para 5 already refers to the Decision 125 licence Instruction (wording of Board Decision 165 of 14.11.2023).

  • FPP Order No 144n of 26.06.2026 (form of certificate for measured and standard bars), in force 01.03.2027

    类型
    条例
    生效日期
    2027-03-01
    法律原文未记录OCR

  • FPP Order No 154n of 05.08.2021 (forms of passport for standard bar and certificate for measured bar)

    类型
    条例
    废止日期
    2027-03-01
    法律原文未记录OCR

  • Minfin Order No 10n of 16.02.2026 (approval of applications for precious-metal export licences; conclusions on inexpediency of domestic extraction), applies 01.09.2026-01.09.2032

    类型
    条例
    生效日期
    2026-09-01
    法律原文未记录OCR

  • Minfin Order No 50n of 29.03.2019 (approval of precious-metal export licence applications)

    类型
    条例
    废止日期
    2026-09-01
    法律原文未记录OCR

    研究备注: Repeal read in Minfin Order 10n para 2; Order 50n itself not held.

  • Law of the RF No 2395-1 of 21.02.1992 'On Subsoil'

    Subsoil-use licence (art. 11), electronic form

    类型
    法案
    法律原文未记录

  • Tax Code of the RF, Part Two, Chapter 21 (VAT): art. 149(2)(11), (3)(9); art. 164(1)(1), (6), (6²), (6³)

    类型
    法案
    法律原文未记录OCR

  • Tax Code of the RF, Part Two, Chapter 26 (Mineral extraction tax, NDPI): arts. 337, 340, 342, 342⁸, 343(21), 344, 345

    类型
    法案
    法律原文未记录OCR

  • Russia (Sanctions) (EU Exit) Regulations 2019 (SI 2019/855), Chapter 4J (regs 46Z10-46Z16, inserted by SI 2022/850) and Chapter 4JA (regs 46Z16A-46Z16I, inserted by SI 2022/1110)

    类型
    条例
    生效日期
    2022-07-21
    法律原文未记录

  • Presidential Decree No 430 of 05.07.2022 on repatriation

    类型
    法令
    法律原文未记录

  • Presidential Decree No 79 of 28.02.2022 (mandatory sale of foreign-currency export proceeds in the amount set by the Government Commission, para 2)

    类型
    法令
    法律原文未记录

  • US E.O. 14024 (Russia harmful foreign activities) and E.O. 14114 (foreign financial institutions)

    类型
    其他
    法律原文未记录

俄罗斯涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

Акт государственного контроля (форма) - Annex 1 to the EAEU Regulation on precious metals (Annex 14 to EEC Board Decision No 30), FPP template

form · Form in Annex 1 to Annex 14 of EEC Board Decision No 30 · Federal Assay Chamber (Федеральная пробирная палата)

Порядок вывоза из РФ аффинированного золота в слитках общим весом более 100 грамм (FPP: procedure for export of refined gold bars over 100 g)

指引 · none (web page) · Federal Assay Chamber (Федеральная пробирная палата)

Федеральный закон от 26.03.1998 № 41-ФЗ «О драгоценных металлах и драгоценных камнях» (Federal Law No 41-FZ on precious metals and precious stones)

法令 · No 41-FZ; first published Sobranie zakonodatelstva RF 1998 No 13 art. 1463 (cited in FPP Order 91n and Decree 972) · Federal Assembly; signed by the President of the RF (B. Yeltsin), Moscow, Kremlin

Федеральный закон от 22.04.2024 № 96-ФЗ «О внесении изменений в часть вторую Налогового кодекса Российской Федерации и статью 3 Федерального закона "О внесении изменений в часть вторую Налогового кодекса Российской Федерации и статью 1 Федерального закона "О внесении изменений в часть вторую Налогового кодекса Российской Федерации"» (added Tax Code art. 343(21): 2024 NDPI surcharge on gold)

法令 · No 96-FZ · Federal Assembly; President of the RF (V. Putin)

OFAC Determination Pursuant to Section 1(a)(i)(A) of Executive Order 14068 - Prohibitions Related to Imports of Gold of Russian Federation Origin (as Amended)

命令 · none · US Treasury, Office of Foreign Assets Control (Director Bradley T. Smith)

OFAC FAQ 1029 - How do the prohibitions of Executive Order (E.O.) 14024 and other Russia-related sanctions impact gold-related transactions or persons participating in the gold market?

命令 · FAQ 1029 · US Treasury, OFAC

Regional Law No. 269-OZ “On regional geological supervision”

法令 · 颁布于 2003-12-08 · Amur

程序

Sell refined bars to an authorised bank

适用情形: producer sells in the domestic market

渠道: Commercial bank

  1. 尽职调查

    Carry out CDD on the producer (identification, beneficial owner) under 115-FZ

    执行方
    Credit organisation licensed for operations with precious metals
    对方
    Subsoil user (gold mining company)
    所需
    Bank of Russia licence incl. operations with precious metals
    出具
    CDD file on the counterparty (identification, beneficial owner)
    法律原文未记录

    法律依据: Law 115-FZ, art. 7(1)(1)

    研究备注: Banks apply the same law under Bank of Russia supervision.

  2. 定价

    Sell the bars to the bank (metal not bought by the State Fund may be sold, pledged or exported)

    执行方
    Subsoil user (gold mining company)
    对方
    Credit organisation licensed for operations with precious metals
    所需
    Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027); CDD file on the counterparty (identification, beneficial owner)
    出具
    Sale contract producer-bank for refined bars
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 20(5)

  3. 付款

    Pay the producer and take the bars into the bank vault / metal account

    执行方
    Credit organisation licensed for operations with precious metals
    所需
    Sale contract producer-bank for refined bars; ESD for shipment of refined bars to the owner or buyer
    出具
    Payment by the bank for bars; Credit of bars to the bank's vault / metal account entry
    行业惯例未记录

    研究备注: Settlement practice described only in general press terms.

  4. 申报

    Report the sale to Rosfinmonitoring as an operation subject to mandatory control where it is RUB 1,000,000 or more

    执行方
    Credit organisation licensed for operations with precious metals
    出具
    Report (FES 1-FM) to Rosfinmonitoring of an operation subject to mandatory control (precious-metal sale of RUB 1,000,000 or more)
    法律原文未记录

    法律依据: Law 115-FZ, art. 6(1)(4) sixth paragraph

Bank of Russia purchase of gold from banks

适用情形: central bank adds domestic gold to reserves

渠道: Bank of Russia

  1. 保管

    Buy refined gold from banks on the domestic market for the international reserves

    执行方
    Bank of Russia
    对方
    Credit organisation licensed for operations with precious metals
    所需
    Credit of bars to the bank's vault / metal account entry
    出具
    Sale contract bank-Bank of Russia
    二手资料未记录

    研究备注: Interfax (2020) reports the CBR suspended domestic purchases in April 2020; whether and how it buys in 2026 was not confirmed. Monetary gold in reserves was USD 333.5 bn on 1 Sep 2026 (valuation, not volume).

Export refined gold under a Minpromtorg licence and FPP state control

适用情形: country is the origin exporting refined bars

渠道: Licensed export (miner, refiner or bank)

  1. 尽职调查

    Screen buyer and destination: Russian-origin gold exported after the sanctions dates cannot be imported into the EU, UK, US, Switzerland or Japan, and Russian bars made from 7 Mar 2022 are not LBMA Good Delivery; sales go to non-sanctioning markets

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    法律原文未记录OCR
  2. 定价

    Sign the export contract and issue the commercial invoice

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    出具
    Export contract with foreign buyer
    法律原文未记录
  3. 许可

    Apply to Minpromtorg for an export licence (one-off for a contract, or a general licence under Decree 1126 or 867); Minfin approves the application in GIIS DMDK within 10 working days (Order 10n from 1 Sep 2026), except credit organisations' applications for refined gold, silver, platinum and palladium bars since 8 May 2026

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    对方
    Minpromtorg (licensing)
    所需
    Export contract with foreign buyer; Special-registration register entry (FPP)
    出具
    EAEU export licence issued by Minpromtorg (one-off or general)
    法律原文未记录OCR

    法律依据: Presidential Decree 1137, Regulation paras 4 and 22; Minfin Order 10n, paras 4, 22

    研究备注: Licence validity and issue time from EEC Council Decision 125 Rules paras 9 and 13: a one-off licence is valid up to 1 year from its start (may be limited to the contract term); a general licence up to 1 year; the licensing authority decides within 15 working days of receiving the documents unless the Commission decision introducing the measure sets another term. [unconfirmed] Decision 125's own in-force date depends on the Protocol of 25.05.2023 (see ru.law-eec-125).

  4. 海关

    File the application letter for FPP state control through GIIS DMDK with: the export licence copy (table-1 goods), the contract, the specification, the invoice, the calculation of the value of the precious metals (within 5% of world prices), special-registration record or bank licence, proof of lawful ownership, the precious-metal content document, technical documentation, the subsoil licence (mining subjects) and the document on the State Fund's refusal to buy (mining and producing subjects)

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    对方
    Federal Assay Chamber
    所需
    EAEU export licence issued by Minpromtorg (one-off or general); Export contract with foreign buyer; Document on the authorised bodies' refusal (non-exercise) to purchase; Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027)
    出具
    Application (zayavka / letter-application) for FPP state control on export or import, filed in GIIS DMDK; Calculation of the value of precious metals in the consignment
    法律原文未记录OCR

    法律依据: EEC Board Decision 30, Annex 14, Annex 2 (Rules) para 4(b); Minfin Order 11n (valuation), Rules para 4(b)

    研究备注: [transcription] EEC Board Decision 30 read in the ConsultantPlus copy published by the FPP; the FPP list reproduces the same paragraph.

  5. 检验

    State control of the whole consignment within 5 working days: check against documents, origin, compliance with transaction rules, valuation, optional sampling; issue the act of state control (3 copies; the first for customs) or a refusal

    执行方
    Federal Assay Chamber
    所需
    Application (zayavka / letter-application) for FPP state control on export or import, filed in GIIS DMDK
    出具
    Act of state control (akt gosudarstvennogo kontrolya) of the Federal Assay Chamber
    法律原文未记录

    法律依据: EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 8, 10; 41-FZ art. 26², Rules para 10

  6. 海关

    Lodge the export declaration at a specialised customs post, presenting the export licence and the act of state control

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    对方
    Federal Customs Service
    所需
    EAEU export licence issued by Minpromtorg (one-off or general); Act of state control (akt gosudarstvennogo kontrolya) of the Federal Assay Chamber
    出具
    Export goods declaration (accepted and released by customs); Certificate of origin (general form) for non-EAEU destinations
    法律原文未记录

    法律依据: EEC Board Decision 30, Annex 14 paras 4-5; Presidential Decree 1137 para 19¹, Regulation paras 4-5

    研究备注: [not-read] The customs rules on the declaration itself were not read.

  7. 运输

    Carry the sealed consignment to the airport and hand to the airline (valuable cargo)

    执行方
    Secure carrier of valuables
    所需
    Export goods declaration (accepted and released by customs)
    未经核实

    法律依据: Federal Law 41-FZ, art. 29(3)

    研究备注: The armed-escort rule (41-FZ art. 29(3)) covers transport to the airport; no rule on the hand-over to the airline was read.

    未记录来源

Export of refined gold bars over 100 g outside the bank channel (from 1 May 2026)

适用情形: individuals, companies or entrepreneurs (not credit organisations) take refined bars over 100 g out of Russia

渠道: FPP conclusion under Presidential Decree 193

  1. 许可

    Apply to the FPP for a conclusion (permissive document): individuals by post or in person, companies and entrepreneurs through GIIS DMDK; free-form application with applicant data, per-bar data (UIN, number, ligature mass, date, refiner), country of destination and inventory; attach copies of bar certificates or passports, proof of lawful acquisition, ID (individuals) and any power of attorney

    执行方
    Private individual holding investment bars
    对方
    Federal Assay Chamber
    所需
    Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027); Documents proving lawful acquisition of the bars (purchase contract, bank receipt)
    法律原文未记录OCR

    法律依据: Government Decree 450 (Rules paras 2-5); Presidential Decree 193, Rules paras 2-5

    研究备注: [ocr] Read by OCR; time limits checked against the page images.

  2. 检验

    FPP reviews within 4 working days (extendable by up to 5 working days when it asks refiners, banks or Goznak about the bars), and issues the conclusion (valid up to 6 months) or a refusal (application non-compliant; authenticity and lawful origin not established; lawful acquisition not confirmed)

    执行方
    Federal Assay Chamber
    出具
    FPP conclusion (permissive document) for export of refined gold bars over 100 g
    法律原文未记录OCR

    法律依据: Government Decree 450, Rules paras 7, 9, 10, 13, paras 7, 10, 13

    研究备注: [ocr] Checked against the page images.

  3. 海关

    Leave through one of the airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) or Vladivostok (Knevichi) with the conclusion

    执行方
    Private individual holding investment bars
    所需
    FPP conclusion (permissive document) for export of refined gold bars over 100 g
    法律原文未记录OCR

    法律依据: Presidential Decree 193, para 2(a), (b)

    研究备注: [ocr] Checked against the page images. r1 reported a conflict between two press reports on the EAEU rule; the decree text settles it (EAEU exports need the airport and the conclusion).

Export gold-bearing concentrate or other raw material

适用情形: exceptional export of unrefined gold-bearing material

渠道: Raw-material export with Minfin inexpediency conclusion

  1. 许可

    Obtain the Minfin conclusion on the (in)expediency of industrial extraction in Russia: file through GIIS DMDK the sampling act, an accredited-laboratory test protocol on precious and associated metals, and a justification with the value of recoverable metals and processing and transport costs; Minfin decides within 10 working days

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    对方
    Ministry of Finance
    出具
    Test protocol on precious-metal content
    法律原文未记录OCR

    法律依据: Minfin Order 10n, Annex 2; Presidential Decree 1137 para 23, Annex 2 paras 3, 5

  2. 检验

    Obtain the export licence and FPP control (for ores and concentrates HS 2616 the FPP checks documents only, not the goods)

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    所需
    Test protocol on precious-metal content
    出具
    EAEU export licence issued by Minpromtorg (one-off or general); Act of state control (akt gosudarstvennogo kontrolya) of the Federal Assay Chamber
    法律原文未记录

    法律依据: EEC Board Decision 30, Annex 14, Annex 2 (Rules) para 10; Presidential Decree 1137 para 23(a), Rules para 10

  3. 税费

    Clear customs; between 1 Oct 2023 and 31 Dec 2024 the exchange-rate-linked export duty (0-7%) applied to precious-metal ores and concentrates (HS 2616)

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    所需
    Act of state control (akt gosudarstvennogo kontrolya) of the Federal Assay Chamber; EAEU export licence issued by Minpromtorg (one-off or general)
    出具
    Export goods declaration (accepted and released by customs)
    法律原文未记录OCR

    法律依据: Government Decree 1538, para 1 and para 12, para 1

    研究备注: [unconfirmed] No duty on HS 2616 after 31 Dec 2024 was found.

Receive export proceeds

适用情形: after export

  1. 付款

    Receive payment through an authorised bank; the statutory repatriation duty (173-FZ art. 19(1)(1)) applies to rouble-priced contracts but not, under art. 19(8), to FX-priced gold contracts; foreign currency credited under the contract is subject to mandatory sale in the share set by the Government Commission (Decree 79 para 2)

    执行方
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    所需
    Export contract with foreign buyer
    出具
    Receipt of export proceeds
    法律原文未记录

    法律依据: Federal Law 173-FZ art. 19; Presidential Decrees 79 and 430, art. 19

    研究备注: [inferred] Exemption of FX-priced gold contracts read from the absence of 7108 in the art. 19(8) list. [unconfirmed] The current mandatory-sale share is not in a legal act found. Western bank channels are largely closed by sanctions (OFAC FAQ 1029).

Offer refined gold to the State Fund (priority right)

适用情形: country is the origin; before refined metal is sold elsewhere

渠道: State Fund (Gokhran) priority purchase

  1. 申报

    Send purchase proposals for refined metal (planned volumes) to the State Fund institution and to the mining region's authority; for the next year by 31 December, supplementary proposal within 10 business days if volumes exceed plan

    执行方
    Subsoil user (gold mining company)
    对方
    State institution under Minfin replenishing the State Fund (Gokhran)
    出具
    Purchase proposal to the State Fund institution (and regional authorities) under 41-FZ art. 2(5)
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 2(5)

  2. 定价

    Notify the intent to buy in writing within 10 working days and sign the purchase contract within 20 working days of the proposal, or send a refusal within 10 working days

    执行方
    State institution under Minfin replenishing the State Fund (Gokhran)
    所需
    Purchase proposal to the State Fund institution (and regional authorities) under 41-FZ art. 2(5)
    出具
    Purchase contract with the State Fund institution; Document on the authorised bodies' refusal (non-exercise) to purchase
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 2(5)

  3. 付款

    Pay for and take delivery of the bars into the State Fund

    执行方
    State institution under Minfin replenishing the State Fund (Gokhran)
    所需
    Purchase contract with the State Fund institution; Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027)
    法律原文未记录

    研究备注: [not-read] Delivery and payment mechanics (Regulation on the State Fund) not read; 41-FZ art. 21(1) requires payment with regard to world-market prices.

Import gold-bearing material for refining in Russia

适用情形: country is the refining hub receiving foreign dore or raw material

  1. 海关

    File the FPP import-control application in GIIS DMDK with the foreign-trade contract, specification, document on precious-metal content and special-registration record

    执行方
    Importer of gold-bearing material for refining (refiner or special-registered company)
    对方
    Federal Assay Chamber
    所需
    Special-registration register entry (FPP)
    出具
    FPP application for import control
    法律原文未记录

    法律依据: EEC Board Decision 30, Annex 14, Annex 2 (Rules) para 4(a), Rules para 4(a)

  2. 检验

    State control at a specialised customs post (all goods except ores and concentrates), within 5 working days; act of state control

    执行方
    Federal Assay Chamber
    所需
    FPP application for import control
    出具
    Act of state control on import
    法律原文未记录

    法律依据: Presidential Decree 1137 para 19¹; EEC Board Decision 30, Annex 14, Annex 2 para 10, para 19¹

  3. 海关

    Declare the goods at a specialised customs post for release or processing, presenting the act of state control, and take delivery to the refinery

    执行方
    Importer of gold-bearing material for refining (refiner or special-registered company)
    所需
    Act of state control on import
    出具
    EAEU goods declaration for import / customs processing
    法律原文未记录

    法律依据: EEC Board Decision 30, Annex 14 paras 4, 8, Regulation para 8

    研究备注: [not-read] Import duty and import VAT treatment of gold-bearing material not read.

Mine, process and deliver dore/placer gold to a listed refiner

适用情形: country is the origin

  1. 开采

    Extract gold ore or placer sands within the licensed plot

    执行方
    Subsoil user (gold mining company)
    所需
    Special-registration register entry (FPP)
    法律原文未记录

    法律依据: Law 'On Subsoil', art. 11

  2. 加工

    Process on site (gravity, leaching, smelting) into dore bars or placer (shlikh) gold; the metal must then go to refining

    执行方
    Subsoil user (gold mining company)
    出具
    Batch number / GIIS UIN of the dore lot
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 20(1)

    研究备注: Processing technology is industry practice; the law only requires "necessary processing" before refining.

  3. 加工

    Sign a refining agreement with a listed refiner; it must set the delivery schedule and volumes, limits of harmful substances, the inventory of each lot, commission acceptance with control sampling, timing and specifications of the output, return-waste norms, the recipients of refined metal, the owner's delivery obligations to the State Fund or regional funds, liability and dispute settlement

    执行方
    Subsoil user (gold mining company)
    对方
    Refining organisation on the Government list
    出具
    Refining (tolling) agreement miner-refiner
    法律原文未记录

    法律依据: Government Decree 972, Procedure para 3, para 3

  4. 申报

    Record the lot in GIIS DMDK and issue an electronic accompanying document (ESD) with the lot's UIN for dispatch to the refiner

    执行方
    Subsoil user (gold mining company)
    所需
    Batch number / GIIS UIN of the dore lot; Refining (tolling) agreement miner-refiner
    出具
    ESD for dispatch of dore/placer gold to the refiner
    官方指引未记录

    法律依据: Government Decree 270 of 26.02.2021

    研究备注: [not-read] The GIIS DMDK Rules (Decree 270) were not read in full; the ESD fields for dore were not seen.

  5. 运输

    Transport dore to the refinery by air, sea, inland water, rail or a specialised equipped road vehicle under armed escort

    执行方
    Secure carrier of valuables
    所需
    ESD for dispatch of dore/placer gold to the refiner
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 29(3)

Tax, traceability and AML reporting

适用情形: all participants

  1. 税费

    File the monthly NDPI declaration by the 25th and pay the NDPI by the 28th of the following month, including the gold surcharge (art. 343(21))

    执行方
    Subsoil user (gold mining company)
    出具
    NDPI tax declaration
    法律原文未记录OCR

    法律依据: Tax Code Part Two, arts. 343(21), 344, 345(2)

  2. 申报

    Refiners report receipt and shipment of precious metals in any form to the FPP (FPP Order 91n forms), electronically or through GIIS DMDK, and file the annual metallurgical balance

    执行方
    Refining organisation on the Government list
    出具
    Refiner reports to the FPP on receipt and shipment of precious metals (FPP Order 91n forms) and the annual metallurgical balance
    法律原文未记录OCR

    法律依据: Government Decree 972, Procedure para 7; FPP Order 91n, para 7

  3. 申报

    Keep internal-control rules and a special officer; identify clients and beneficial owners; file SPOs and mandatory-control reports (sales >= RUB 1,000,000) with Rosfinmonitoring

    执行方
    Organisation or entrepreneur dealing in precious metals (special-registered)
    出具
    Suspicious transaction report (SPO) to Rosfinmonitoring; Report (FES 1-FM) to Rosfinmonitoring of an operation subject to mandatory control (precious-metal sale of RUB 1,000,000 or more)
    法律原文未记录

    法律依据: Law 115-FZ, arts. 6, 7

Refine dore into standard bars

适用情形: domestic dore or imported raw material is refined in Russia

  1. 化验

    Receive the lot, weigh, sample and assay; record receipt in GIIS DMDK

    执行方
    Refining organisation on the Government list
    所需
    ESD for dispatch of dore/placer gold to the refiner; Refining (tolling) agreement miner-refiner
    出具
    Refiner receipt: weighing and sampling record; Refiner assay of the incoming lot (metallurgical balance)
    法律原文未记录

    法律依据: Government Decree 972, Procedure paras 3, 7, paras 3, 7

  2. 精炼

    Refine to standard bars (gold at least 995 fine; usually 999.9)

    执行方
    Refining organisation on the Government list
    法律原文未记录

    法律依据: 41-FZ art. 1 (definition of refining), art. 20(1), art. 1

    研究备注: [unconfirmed] 999.9 as the usual fineness is market practice; the legal minimum for refined gold is 995 parts per 1,000 (41-FZ art. 1).

  3. 精炼

    Issue the quality document for each bar - a passport for a standard bar or a certificate for a measured bar (FPP Order 154n, to 28 Feb 2027); from 1 Mar 2027 a single certificate generated in GIIS DMDK (FPP Order 144n); prepare the bar list

    执行方
    Refining organisation on the Government list
    出具
    Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027)
    法律原文未记录OCR

    法律依据: Government Decree 972, Procedure para 7¹; FPP Orders 154n and 144n, para 7¹

  4. 保管

    Deliver bars to the owner (or to the buyer on the owner's instruction) with a GIIS DMDK ESD; metal is booked on the owner's balance and enters civil circulation

    执行方
    Refining organisation on the Government list
    所需
    Passport for standard bar / certificate for measured bar of refined precious metal (FPP Order 154n; replaced by a single certificate under Order 144n from 1 Mar 2027)
    出具
    ESD for shipment of refined bars to the owner or buyer
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 20(3)

许可与登记

  • Subsoil-use licence (placer gold)

    持有人
    Prospectors' artel (placer gold cooperative)
    签发机构
    Rosnedra / regional authority
    法律原文未记录

    法律依据: Law 'On Subsoil' No 2395-1, art. 11

  • Special registration with the Federal Assay Chamber

    持有人
    Prospectors' artel (placer gold cooperative)
    签发机构
    Federal Assay Chamber
    法律原文未记录

    法律依据: 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

  • Bank of Russia banking licence including the right to conduct operations with precious metals

    Licence (copy submitted to the FPP for export control)

    持有人
    Credit organisation licensed for operations with precious metals
    签发机构
    Bank of Russia
    法律原文未记录

    法律依据: 41-FZ art. 17(3), art. 17(3)

  • Special registration with the Federal Assay Chamber

    持有人
    Organisation or entrepreneur dealing in precious metals (special-registered)
    签发机构
    Federal Assay Chamber
    法律原文未记录

    法律依据: 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

  • General export licence for refined gold (Minpromtorg)

    持有人
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    签发机构
    Minpromtorg, on an application approved by Minfin
    法律原文未记录OCR

    法律依据: Government Decree 1126 of 08.07.2023 (mining subjects and listed refiners); Government Decree 867 of 12.12.2007 (credit organisations)

  • Subsoil-use licence (exploration and/or production of gold)

    Electronic licence with text and graphic annexes

    持有人
    Subsoil user (gold mining company)
    签发机构
    Rosnedra (or regional authority for some plots)
    法律原文未记录

    法律依据: Law 'On Subsoil' No 2395-1, art. 11

    研究备注: Art. 11 read in the official consolidated text; the licence terms in other articles were not read.

  • Special registration with the Federal Assay Chamber

    Entry in the special-registration register (applied for via GIIS DMDK or Gosuslugi, 5 working days)

    持有人
    Subsoil user (gold mining company)
    签发机构
    Federal Assay Chamber
    有效期
    open-ended (registry entry)
    法律原文未记录

    法律依据: 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

  • LBMA Good Delivery listing

    持有人
    Refining organisation on the Government list
    签发机构
    LBMA
    标准未记录

  • Inclusion in the Government list of organisations entitled to refine precious metals

    持有人
    Refining organisation on the Government list
    签发机构
    Government of the RF
    法律原文未记录OCR

    法律依据: 41-FZ art. 4(4), art. 20(1); Government Decree 972; criteria and rules Decree 1951 of 28.11.2025, art. 20(1)

  • Special registration with the Federal Assay Chamber

    持有人
    Refining organisation on the Government list
    签发机构
    Federal Assay Chamber
    法律原文未记录

    法律依据: 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

  • AML internal-control rules and appointed special officer

    持有人
    Organisation or entrepreneur dealing in precious metals (special-registered)
    签发机构
    Self (supervised by the FPP)
    法律原文未记录

    法律依据: Law 115-FZ, art. 7

  • Registration in GIIS DMDK with a qualified electronic signature (UKEP)

    GIIS DMDK personal account

    持有人
    Licensed exporter (mining company, refiner or bank holding a Minpromtorg export licence)
    签发机构
    Federal Assay Chamber (operator)
    官方指引未记录

    法律依据: Government Decree 270 of 26.02.2021

  • Special registration (or licence for banks)

    持有人
    Importer of gold-bearing material for refining (refiner or special-registered company)
    签发机构
    Federal Assay Chamber
    法律原文未记录

    法律依据: Government Decree 1052

税费

  • Exchange-rate-linked export duty on gold

    税率
    0% (average USD/RUB below 80), 4% (80-85), 4.5% (85-90), 5.5% (90-95), 7% (95 and above) of the customs value
    计税基础
    Customs value of goods in group 71 exported outside the EAEU
    缴纳人
    Exporter
    征收机构
    Federal Customs Service
    法律原文未记录OCR

    法律依据: Government Decree 1538 of 21.09.2023, para 1; Decree 532 of 25.04.2024, para 1

    研究备注: [ocr] Rate bands and Decree 532 wording checked against the page images. The consolidated text reads "71 (кроме товаров, классифицируемых кодами 7104 10 000 0, 7104 99 000 3, 7108 ТН ВЭД ЕАЭС)". [unconfirmed] 26 Apr 2024 is the publication date on publication.pravo.gov.ru.

  • Export duty on gold-bearing concentrates

    Precious-metal ores and concentrates (HS 2616) exported outside the EAEU

    税率
    Same exchange-rate-linked bands (0-7%) as Decree 1538 para 1 - group 26 (except 2609 00 000 0) is in the list, which covers precious-metal ores and concentrates (HS 2616)
    缴纳人
    Exporter
    征收机构
    Federal Customs Service
    法律原文未记录OCR

    法律依据: Government Decree 1538 of 21.09.2023, para 1, para 1

    研究备注: [unconfirmed] No export duty on HS 2616 after 31 Dec 2024 was found; the publication.pravo.gov.ru name search for export-duty decrees (2025-2026) listed tariff-quota decrees only, which were not opened.

  • Mineral extraction tax (NDPI) on gold

    Gold-bearing semi-products at the end of the extraction operations (dore/ligature gold, placer and native gold, concentrates)

    税率
    6.0% (art. 342(2)(5): "концентратов и других полупродуктов, содержащих в себе один или несколько драгоценных металлов"), times the rent coefficient KRENTA = 1 for these minerals (art. 342⁸(3)(2)) and the territory coefficient Ktd (art. 342(2²))
    计税基础
    Value of the extracted mineral (semi-products containing precious metals, incl. ligature gold, placer and native gold, concentrates - art. 337(2)(13)): grams of each chemically pure metal times its average world price for the month in RUB per gram, less the taxpayer's refining and delivery costs (art. 340(5)); tax period one calendar month (art. 341)
    缴纳人
    Subsoil user
    征收机构
    Federal Tax Service
    法律原文未记录OCR

    法律依据: Tax Code Part Two, ch. 26, arts. 337(2)(13), 340(5), 342(2)(5), 342⁸(3)(2)

    研究备注: Rate wording as restated by Federal Law 19-FZ of 28.02.2025 (in force 180 days after publication, not before the 1st day of the next tax period); gold was already at 6% under the earlier wording ("содержащих золото") according to 19-FZ's replaced text, which is not quoted in the law held. [not-read] The territory coefficient Ktd (art. 342³) was not read.

  • NDPI surcharge on gold (2024)

    Tax periods beginning 1 June - 31 December 2024; gold in semi-products under art. 337(2)(13) extracted on licensed plots

    税率
    RUB 78,000 per kg of gold contained in the extracted semi-product (КДРМ = VДРМ x 78 000)
    缴纳人
    Gold miners
    征收机构
    Federal Tax Service
    法律原文未记录

    法律依据: Federal Law 96-FZ of 22.04.2024, art. 1(7), adding Tax Code art. 343(21), art. 343(21) (2024 wording)

  • NDPI surcharge on gold from 2025

    税率
    КДРМ = 0.1 x (ЦЗ / 1000 - 61 000) x VДРМ x Р: 10% of the excess of the month's average world gold price in USD per kg (ЦЗ is USD per tonne, art. 342¹⁰(1)) over USD 61,000 per kg, times the kg of gold contained, times the month's average USD/RUB rate
    缴纳人
    Gold miners
    征收机构
    Federal Tax Service
    法律原文未记录OCR

    法律依据: Tax Code art. 343(21) as restated by Federal Law 176-FZ of 12.07.2024, art. 343(21)

    研究备注: [inferred] USD 61,000 per kg is about USD 1,897 per troy ounce (61,000 / 32.15075); the law states the threshold per kg only. Formula confirmed in 176-FZ art. 1 item 71 (page image checked).

  • VAT on precious metals

    税率
    0% on sales of precious metals by mining or producing taxpayers to the State Fund, regional funds, the Bank of Russia and banks (art. 164(1)(6)); 0% on goods exported under the export customs procedure (art. 164(1)(1)); 0% on ores and concentrates sold by miners to listed refiners for refining (art. 164(1)(6³)); exempt: sales of precious metals to the State Fund, CBR and banks by others, bank and CBR sales of bars to banks, sales of refined bars (except silver) by banks, refiners and Goznak to individuals, and bank sales of bars kept in the vault (art. 149(3)(9)); exempt: legal-tender precious-metal coins (art. 149(2)(11))
    法律原文未记录OCR

    法律依据: Tax Code Part Two, ch. 21, arts. 149(2)(11), 149(3)(9), 164(1)(1), (6), (6³)

管制

  • From 1 May 2026 export from Russia of refined gold in bars with a total weight over 100 g by individuals, legal entities and entrepreneurs is prohibited, except (a) to EAEU member states through the international airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) and Vladivostok (Knevichi) with an FPP conclusion (permissive document); (b) by individuals to non-EAEU states through the same airports with an FPP conclusion; (c) by legal entities and entrepreneurs to non-EAEU states (no conclusion under this decree; the licence and state-control regime applies). The decree does not apply to credit organisations. The conclusion is issued within 4 working days (extendable by up to 5) and is valid up to 6 months.

    类型
    出口禁令
    门槛
    Total weight over 100 g
    生效日期
    2026-05-01
    法律原文未记录OCR

    法律依据: Presidential Decree 193 of 25.03.2026; Government Decree 450 of 23.04.2026, para 2, para 4

    研究备注: [ocr] Decrees 193 and 450 read by OCR; the figures relied on were checked against the page images. Correction of r1: the ban does not require an FPP conclusion for companies exporting to non-EAEU states (para 2(в)).

  • Purchase and sale of precious metals (and jewellery and scrap) of RUB 1,000,000 or more is subject to mandatory control and reported to Rosfinmonitoring by the seller within 3 working days; individuals buying jewellery up to RUB 60,000 (RUB 400,000 with a personalised e-payment means) are not identified. The FPP supervises dealers' AML compliance (41-FZ art. 13(3)).

    类型
    反洗钱
    门槛
    RUB 1,000,000
    法律原文未记录

    法律依据: Law 115-FZ, art. 6(1)(4) sixth paragraph; art. 7(1.4-2)

    研究备注: The 3-working-day deadline (art. 7(1)(4)) is quoted in the FPP Q&A and memo; that paragraph was not read in the law itself.

  • Only listed refiners, Goznak and credit organisations may sell refined (investment) bars to individuals, and retailers only bars received on commission or agency from them; buy-back dealers and pawnshops may pass bars bought from individuals only to refiners. Deals between individuals in precious metals are prohibited except for their own jewellery and investment metals with certificates or passports (41-FZ art. 22(6)).

    类型
    其他
    生效日期
    2024-09-01
    法律原文未记录OCR

    法律依据: Government Decree 604 of 15.05.2024 (Rules paras 3-4, 8); 41-FZ art. 22(6), Rules para 4

  • No gold-specific cash-payment limit was found. The RUB 1,000,000 mandatory-control threshold applies whatever the means of payment.

    类型
    现金限额
    未经核实未记录

    研究备注: [blocked] The FPP Q&A has no cash limit for precious-metal trades. The general Bank of Russia limit on cash settlements between legal entities (Directive No 5348-U of 09.12.2019) is not held: the pravo.gov.ru IPS number search returned HTTP 204 (empty) for '5348-У' on 2026-09-29 and the cbr.ru legal-acts search is script-driven and returned only the latest acts. Needs a browser download from cbr.ru (laws/_work/ru-requests.md).

  • Export to non-EAEU states of goods in tables 1 and 2 of section 2.10 of the EAEU Single List (table 1 includes refined gold in bars, plates, powder and granules, unique and non-refinable nuggets, other unwrought gold incl. dore, scrap, ores and concentrates) requires a licence issued by Minpromtorg (Decree 1137 para 4). Minfin approves the application in GIIS DMDK within 10 working days (Order 10n from 1 Sep 2026; before that Order 50n of 2019, under which the term was 15 working days after Order 192n of 2020), except credit organisations' applications for refined gold, silver, platinum and palladium bars since 8 May 2026 (para 22). Placing table-1 goods under the export procedure requires the licence and the FPP act of state control (EAEU Regulation para 5). General licences: mining subjects and listed refiners (Decree 1126 of 2023), credit organisations (Decree 867). Raw materials also need an accredited-laboratory test protocol and a Minfin conclusion on the (in)expediency of domestic extraction (para 23).

    类型
    其他
    法律原文未记录OCR

    法律依据: Presidential Decree 1137 (Regulation paras 4, 22, 23); EEC Board Decision 30, Annex 14 para 5; Minfin Order 10n, paras 4, 22, 23

    研究备注: [transcription] EEC Board Decision 30 read in the ConsultantPlus consolidated copy published by the FPP (the EAEU portal publishes no consolidation; the 2015 original and Decision 131 that inserted the precious-metals regime are held from the portal). Licence rules from EEC Council Decision 125 (held): one-off and general licences valid up to 1 year, 15 working days to issue; [unconfirmed] the date Decision 125 took effect (see ru.law-eec-125).

  • Residents must receive export proceeds on their accounts in authorised banks (173-FZ art. 19(1)(1)). Under art. 19(8) this does not apply to contracts priced or payable in foreign currency, except for goods listed there; the list includes HS 7101-7103 and 7112 but not 7108 (gold). Where art. 19 applies, Presidential Decree 430 sets the amount to be repatriated by reference to Decree 79. Foreign currency credited under foreign-trade contracts must be sold in the amount set by the Government Commission on control of foreign investment, within the term set by the Bank of Russia board (Decree 79 para 2).

    类型
    外汇管制
    法律原文未记录

    法律依据: Federal Law 173-FZ art. 19; Presidential Decrees 79 (para 2) and 430, art. 19(1), (8)

    研究备注: [inferred] That FX-priced gold contracts fall outside the statutory repatriation duty is read from the absence of 7108 in the art. 19(8) list. [unconfirmed] The mandatory-sale share currently set by the Government Commission was not found (not published as a legal act).

  • Traceability: participants must record precious-metal operations in GIIS DMDK, with UINs and electronic accompanying documents between participants; refiners report receipt and shipment of metal in any form.

    类型
    原产地标识
    法律原文未记录

    法律依据: 41-FZ art. 12², art. 20(2); Government Decree 270 of 26.02.2021, art. 12²

  • Refined metal in standard form must, before it enters circulation, be offered by a purchase proposal to the State Fund institution under Minfin and to the authority of the mining region (where a regional fund exists) - for the next year by 31 December, with an additional proposal within 10 working days if output exceeds the plan. They have the priority right only if they notify intent within 10 working days and sign within 20 working days; a refusal must be sent within 10 working days. In exceptional cases the President may order mandatory supplies. Unique nuggets are offered first to the State Fund institution, then to the region (art. 20(4)). Metal not sold in priority order may be sold, used, pledged or exported (art. 20(5)). Exporters that are mining or producing subjects must show the refusal document at FPP state control (EAEU Rules para 4(b)); miners may export if they have met their State Fund delivery contracts (Decree 1137 para 12).

    类型
    国家垄断
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 2(5), art. 20(4)-(5)

  • LBMA suspended six Russian refiners on 7 Mar 2022; their bars produced from that date are not Good Delivery; Russian bars already in loco London/Swiss before then remain Good Delivery, with clearing banks attesting conformity.

    类型
    金条标准
    生效日期
    2022-03-07
    标准未记录

  • Mined and produced precious metals (except nuggets) must, after the necessary processing, go for refining to organisations on the Government list (41-FZ art. 20(1)); only listed organisations may refine (art. 4(4)); the refining agreement's mandatory terms and the refiner's reporting duties are set by Decree 972.

    类型
    本地精炼要求
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 20(1)

  • Switzerland: purchase, import, transit and transport into and through Switzerland of gold under Annex 26 (includes HS 7108) originating in Russia and exported from Russia after 4 August 2022 are prohibited (Art. 14d(1)); the same applies to such gold processed in a third country (Art. 14d(2)) and, since 1 Feb 2024, to gold-containing products under Annex 27 (Art. 14d(3)); related services and financing are prohibited (Art. 14d(4)). Art. 14d inserted by the ordinance of 3 Aug 2022, in force 3 Aug 2022 18:00. (Japan is recorded separately in ru.ctl-sanctions-jp.)

    类型
    制裁
    生效日期
    2022-08-03
    法律原文未记录

    法律依据: Swiss Ukraine Ordinance SR 946.231.176.72 (Stand 21.09.2026), Art. 14d

    研究备注: [transcription] Read in the official German consolidation (PDF text layer); Annex 26 heading list checked for 7108 only.

  • EU: it is prohibited to purchase, import or transfer, directly or indirectly, gold listed in Annex XXVI (HS 7108; 7112 91 gold waste and scrap; ex 7118 90 gold coins) that originates in Russia and was exported from Russia into the Union or to any third country after 22 July 2022 (art. 3o(1)); the same for Annex XXVI products processed in a third country incorporating such gold (art. 3o(2)); for Annex XXVII gold jewellery and goldsmiths' wares exported into the Union after 22 July 2022 (art. 3o(3)); and to provide related technical assistance, brokering, other services, financing or financial assistance (art. 3o(4)). Exceptions: diplomatic and international-organisation use (para 5), personal-use jewellery of travellers (para 6), loans of cultural goods by authorisation (para 7).

    类型
    制裁
    生效日期
    2022-07-22
    法律原文未记录

    法律依据: Regulation (EU) 833/2014 as amended by 2022/1269, art. 3o

  • Japan: import of precious metals originating in Russia and shipped from Russia on or after 1 August 2022 requires the Minister of Finance's permission under FEFTA art. 19(2) (MOF Notice No 443 of 2006 as amended 25 July 2022, item 4); the government announced it on 5 July 2022 as an import ban.

    类型
    制裁
    生效日期
    2022-08-01
    法律原文未记录OCR

    法律依据: MOF Notice No 443 of 2006 as amended 25 Jul 2022, item 4

  • UK: import of gold originating in Russia and exported from Russia on or after 21 July 2022 is prohibited (reg 46Z11, Chapter 4J inserted by SI 2022/850, in force 21 Jul 2022), with prohibitions on acquisition with intent to import, supply and delivery, technical assistance, financial services and brokering (regs 46Z12-46Z16). From 29 Oct 2022 (SI 2022/1110, Chapter 4JA) import of Russian gold jewellery (reg 46Z16B) and of "relevant processed gold" - gold processed in a third country that incorporates gold which originated in Russia and was exported from it on or after 21 July 2022 (regs 46Z16A, 46Z16C) - is also prohibited.

    类型
    制裁
    生效日期
    2022-07-21
    法律原文未记录

    法律依据: Russia (Sanctions) (EU Exit) Regulations 2019, regs 46Z11-46Z16, 46Z16A-46Z16C

    研究备注: Read in the revised whole text (legislation.gov.uk, held as HTML) and the amending SIs as made. 'Relevant day' for Chapter 4J is the day the Chapter came into force (reg. 46Z10); 21 Jul 2022 from SI 2022/850 and the GOV.UK guidance.

  • US: import of gold of Russian Federation origin is prohibited from 28 Jun 2022, except gold located outside Russia before that date (OFAC determination under E.O. 14068 s. 1(a)(i)(A), amended version of 22 Dec 2023). U.S. persons may not deal with the Central Bank, the National Wealth Fund or the Ministry of Finance of Russia (Directive 4) or in property of blocked persons; persons using gold to evade sanctions can be designated under E.O. 14024 (OFAC FAQ 1029). E.O. 14114 (22 Dec 2023) added section 11 to E.O. 14024, allowing sanctions on foreign financial institutions for significant transactions for designated persons in listed sectors or involving Russia's military-industrial base.

    类型
    制裁
    生效日期
    2022-06-28
    法律原文未记录

    法律依据: E.O. 14068 and the OFAC determination; E.O. 14024 as amended by E.O. 14114, E.O. 14068 s. 1(a)(i)(A); E.O. 14024 s. 11

  • Temporary ban from 1 June to 30 November 2026 on export from Russia of precious-metal waste and scrap (HS 7112) and electrical and electronic waste used mainly to recover precious metals (8549 21 000 0, 8549 29 000 0), with exceptions for samples of up to 500 g per batch exported by listed refiners and for the pilot project under Presidential Decree 667 of 22.09.2025. It is the eighth consecutive six-month ban: 1 Sep 2022-28 Feb 2023 (Decree 1519), 20 Mar-20 Sep 2023 (403), 1 Nov 2023-30 Apr 2024 (1824), 20 May-20 Nov 2024 (611), 1 Dec 2024-31 May 2025 (1603), 1 Jun-30 Nov 2025 (744), 1 Dec 2025-31 May 2026 (1947); there were short gaps (1-19 Mar 2023, 21 Sep-31 Oct 2023, 1-19 May 2024, 21-30 Nov 2024). The 500 g sample exception appears in each.

    类型
    出口禁令
    生效日期
    2026-06-01
    法律原文未记录OCR

    法律依据: Government Decree 558 of 16.05.2026, para 1

    研究备注: [time-limited] Ends 30 Nov 2026 unless extended. The 500 g sample limit in Decree 558 checked against the page-2 image; the earlier decrees' periods read by [ocr].

  • Legal entities, entrepreneurs and artist-jewellers operating with precious metals must be on the FPP special register kept in GIIS DMDK; those that should be registered and are not may not carry out operations (41-FZ art. 13¹(2)). Registration within 30 calendar days of state registration (Rules para 5). Exempt: credit organisations, the Bank of Russia, public bodies and others listed in Rules para 2.

    类型
    反洗钱
    法律原文未记录

    法律依据: 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

  • Precious metals and products from them are transported by air, sea, inland water, rail or specialised equipped road vehicles under armed escort; raw materials with less than 1% gold (or 5% silver), jewellery, investment metals (within a weight limit set by the Government) and some other items may move without armed escort if the owner secures them.

    类型
    其他
    法律原文未记录

    法律依据: Federal Law 41-FZ, art. 29(3)

  • FPP state control of every import from and export to non-EAEU states of goods in tables 1 and 3 of section 2.10 (41-FZ art. 26²; Decree 1137 para 19(b)): the whole batch is presented (for ores and concentrates, HS 2616, the documents only) and controlled within 5 working days; checks of the batch against the documents, of origin, of compliance with transaction rules and of value (declared value within 5% of world prices, Minfin Order 11n); result an act of state control in 3 copies, or a refusal. Import control only in customs-control zones at specialised customs posts; export control there or at FPP territorial offices (para 19¹). Free of charge; applicants must be on the special register (FPP guide).

    类型
    其他
    法律原文未记录OCR

    法律依据: EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 4, 7, 8, 10; Presidential Decree 1137 paras 19, 19¹, Rules paras 3, 10

    研究备注: [transcription] EEC Board Decision 30 read in the ConsultantPlus consolidated copy published by the FPP.

贸易流量

  • Since 2022 Russian gold has moved away from London towards Asian and Middle Eastern markets; a Sept 2026 commentary names Hong Kong and Shanghai as the main buyers.

    数据: Commentary cites c.100 t Hong Kong imports in Jan-Jul 2026 and about USD 35 bn since 2022, but it is unclear whether these are Russian-origin figures

    二手资料未记录

    研究备注: Opinion piece; customs statistics by destination (UAE, China, Hong Kong, Turkey, India) were not found in this pass.

  • The CBR was the largest domestic gold buyer for years and suspended domestic purchases in April 2020; producers were then allowed general export licences.

    二手资料未记录

  • Monetary gold in Russia's international reserves

    数据: USD 333.5 bn on 1 Sep 2026 (USD 292.9 bn on 1 Aug 2026; USD 337.5 bn on 1 May 2026); total reserves USD 769.0 bn

    官方指引未记录

    研究备注: Valuation at market prices, not tonnes.

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • The exchange-rate-linked export duty on gold (Decree 1538, from 1 Oct 2023) was lifted for HS 7108 by Decree 532 of 25 Apr 2024 and replaced for June-December 2024 by an NDPI surcharge of RUB 78,000 per kg (96-FZ). Press reports quote Minfin as saying that enforcing the duty would have required measures harming the whole sector - a reason given by officials, not in the decrees.

    二手资料未记录OCR

  • Western import bans keyed to Russian origin are met by a reported informal restructuring of trade flows towards Asian and Middle Eastern markets. Commentary describes Shanghai and Hong Kong taking volumes that once went to London.

    二手资料未记录

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • General Bank of Russia limit on cash settlements between legal entities (RUB 100,000 per contract under Directive 5348-U, as widely cited; not read).

    缺失文件
    Bank of Russia Directive No 5348-U of 09.12.2019 'On the rules for cash settlements'
    可能所在
    https://www.cbr.ru/na/ (legal-acts database); pravo.gov.ru IPS
    未获取原因
    IPS number search returned HTTP 204 (empty) for '5348-У' on 2026-09-29; the cbr.ru search results are loaded by script and the worker received only the default list. Needs a browser download (laws/_work/ru-requests.md).
    影响
    ru.ctl-cash

  • Certificate-of-origin practice for gold exports (the licence and act of state control requirements are now read in the EAEU Regulation and Decree 1137).

    缺失文件
    FCS guidance on declaring precious metals
    未获取原因
    No legal act requiring or describing a certificate of origin for precious-metal exports was found among the texts read; FCS guidance not located.
    影响
    ru.doc-cert-originru.st-33

  • Consolidated official text of EEC Board Decision 30 (the EAEU portal publishes the 2015 original and each amending decision separately).

    缺失文件
    An official consolidated text of EEC Board Decision No 30 (as amended to Decision No 45 of 07.04.2026)
    可能所在
    Not published by docs.eaeunion.org (the Decision 30 page offers only the 2015 original). Could be rebuilt from the amending decisions on the portal (about 60 acts, listed in eec-board-decision-30-2015.md).
    未获取原因
    Original (docs.eaeunion.org/documents/292/1553/) and the amendment that inserted the precious-metals regime (Decision 131, /documents/292/1859/) fetched and held 2026-09-29; the later amendments to section 2.10 and Annex 14 were not fetched one by one, so the current wording still rests on the ConsultantPlus consolidation. Fetching them is feasible through the same portal listing (section ids by year in laws/_work/ru-api/eaeu-documents-root.html).
    影响
    ru.law-eec-30ru.ctl-export-licensingru.ctl-fpp-export-control

  • Current share of foreign-currency export proceeds that must be sold (Presidential Decree 79 para 2) and the term set by the Bank of Russia board.

    缺失文件
    Decisions of the Government Commission on control of foreign investment on the mandatory-sale share; Bank of Russia board decisions on the term
    可能所在
    government.ru and cbr.ru announcements (not published as legal acts on publication.pravo.gov.ru)
    未获取原因
    Name searches of the publication.pravo.gov.ru API ("обязательной продаже", "валютной выручки", "иностранной валюты, зачисленной") returned no such act; the web-search allowance of this session was used up before government.ru and cbr.ru could be searched. Listed in laws/_work/ru-requests.md.
    影响
    ru.ctl-fxru.st-37

  • Export statistics by destination 2022-2026 (UAE, China, Hong Kong, Turkey, India, Kazakhstan).

    缺失文件
    Partner-country customs statistics / FCS data
    未获取原因
    The Federal Customs Service has not published foreign-trade statistics by partner country since 2022 and gold (HS 7108) is not shown in its public releases; mirror data from partner customs are recorded in the pair modules ru-ae, ru-cn, ru-hk, ru-in, ru-tr. No Russian official source for export volumes by destination exists to obtain.
    影响
    ru.tf-asia-redirect

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国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。