Goods purchased by individuals in the context of international e-commerce
Goods acquired by individuals within the framework of international e-commerce — goods imported into the customs territory of the Union on the basis of an international sales contract concluded through an automated procedure for exchanging electronic messages between individuals residing in the territory of the Russian Federation and foreign legal entities on a trading platform (website), functioning in the information and telecommunication network "Internet" (hereinafter referred to as the "Internet"), where information about the sale of such goods was published, as well as on the basis of an international sales contract concluded using other methods of distance selling between individuals residing in the territory of the Russian Federation and foreign individuals or legal entities1.
Federal Law No. 289-FZ of August 3, 2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on August 4, 2018, Article 5, paragraph 10. ↩