Operation
Operation — for the purposes of this subparagraph means their use for: transportation of goods in the form of liquefied natural gas and (or) stable gas condensate, removed from the Russian Federation, including to the unloading or transshipment (transit) point of these goods within the territory of the Russian Federation for their further removal from the Russian Federation; movement to the departure point within the territory of the Russian Federation for loading of these goods for their further removal from the Russian Federation, including transportation (transport) of loaded goods to the unloading or transshipment (transit) point on maritime vessels within the territory of the Russian Federation for their further removal from the Russian Federation1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Art. 251, para. 33.4 // RSZ RF. 2000. No. 32. Art. 3340. ↩