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The moment of delivery of goods transported by road to the place of import on the territory of the Russian Federation
The moment of delivery of goods transported by road to the place of import onto the territory of the Russian Federation — the time of completion of activities related to the implementation of border control with respect to persons, vehicles, cargo, goods and animals crossing the State Border of the Russian Federation1.
Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on 2018-08-04, Article 85, paragraph 2. ↩