Services (works) directly related to the transportation and transit of goods placed under the customs regime of international customs transit – definition and meaning of "Services (works) directly related to the transportation and transit of goods placed under the customs regime of international customs transit"

Services (works) directly related to the transportation and transit of goods placed under the international customs transit customs regime are provided (performed) by organizations or individual entrepreneurs, the place of business activity of which is recognized as the territory of the Russian Federation¹.

Federal Law No. 119-FZ dated 22.07.2005, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Russian Federation Legislation on Taxes and Fees as Expired" dated 22.07.2005, as amended on 2005-07-22, Article 1, Subparagraph 4.2 // RSZ RF. 2005. No. 30. Article 3130. ↩