The Russian government has issued Resolution No. 3596-r, expanding the list of agricultural crop seeds treated with biological or chemical agents that are subject to a reduced VAT rate of 10% upon sale and import.
The resolution, which came into force on 14 December 2024, applies retroactively from 8 August 2024.
The updated list includes seeds from crops such as wheat, barley, rye, sorghum, millet, buckwheat, beans, potatoes, onions, sugar beets, clover, and others.
The initiative aims to sustain a lower VAT rate on the sale of agricultural crop seeds, fostering the advancement of domestic breeding and enhancing the degree of import independence for seeds.