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FPV (Free Port of Vladivostok)

Yury Petrovich Trutnev || Plenipotentiary Representative of the President of the Russian Federation in the Far Eastern Federal District

Yury Petrovich Trutnev


Plenipotentiary Representative of the President of the Russian Federation in the Far Eastern Federal District
The Free Port of Vladivostok is a territory with a regime of certain tax preferences, and our task is to make it as attractive as possible for domestic and foreign investors

The Free Port of Vladivostok (FPV) is a territory that enjoys special regimes of customs tax and administrative regulation.

Приморский край

The following municipal districts belong to the Free port of Vladivostok:

In Primorye Territory:
Artyomovsk district, Vladivostok district, Bolshoy Kamen district, Nakhodka district, Partizanskiy district, Spassk-Dalniy district, Ussuriysk district, Nadezhdinskiy municipal district, Shkotovskiy municipal district, Oktyabrskiy municipal district, Olginskiy municipal district, Partizanskiy municipal district , Pogranichniy municipal district, Hasanskiy municipal district, Khankaiskiy municipal district, Lasovskiy district

In Khabarovsk Krai — Vaninskiy municipal district, Soviet-Gavan district
In Sakhalin Oblast — Korsakov district and Uglegorskiy district
In Kamchatka Krai — Petropavlovsk-Kamchatsky district
In Chukotka Autonomous District — Pevek district.

Exemptions and concessions

Tax breaks

Income Tax
0%
During first 5 years
(except for Kamchatka krai*)
12%
following 5 years
(the privilege for the regional part of the tax is established by the subject of the Russian Federation)
Tax on land
0%
During the first 3 years
(privilege is established by municipal formation)
Property tax
0%
During first 5 years
no more0,5%
following 5 years
(the privilege is established by the subject of the Russian Federation)
Unified social tax
reduced from30% to7,6%
Insurance contribution in PSF, SIF, FCMIF
* * the size of the regional tax rate on profits in the Kamchatka Territory is 5% for the first 5 years

Administrative preferences

Attraction of foreign labor without quotas
Shortened timeline for control checks
Possibility of obtaining a land plot for lease without bidding
Single-window mode for the investor
The possibility of applying the free customs zone procedure (FCZ)
The right of a management company to protect a resident in court

Criteria for a potential resident:

A resident of the Free Port of Vladivostok is an individual entrepreneur or a legal entity that is a commercial organization, the state registration of which is carried out on the territory of the Free Port of Vladivostok (Part 1, Article 10, Ch. 3, 212-FZ).
An individual entrepreneur or a legal entity plans to sell a new investment project on the territory of the Free port of Vladivostok, or the types of entrepreneurial activity specified in the application for the conclusion of an agreement on the performance of activities are new to him, that is, they were not implemented until the date of the application (p.1. Decree of the Government of the Russian Federation No.1123).
The volume of capital investments can not be less than 5 million rubles in a period not exceeding 3 years from the date of inclusion of an individual entrepreneur or legal entity in the register of residents of the Free port of Vladivostok.
Absence of arrears in taxes and levies for individual entrepreneurs or legal entities, insurance contributions to state non-budgetary funds of the Russian Federation, arrears in other mandatory payments to the budgets of the budgetary system of the Russian Federation for the past calendar year, exceeding twenty five percent of the book value of the applicant's assets data of accounting (financial) statements for the last reporting period (clauses 7, clause 7 of Article 11, No. 212-FZ).
The company should not be in the process of reorganization, liquidation, or bankruptcy.
Types of business activities that residents of the Free Port of Vladivostok do not have the right to fulfill are determined by a decision of the supervisory board of the Free Port of Vladivostok.
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Prohibited activities

Extraction of oil and natural gas.
Manufacture of excisable goods, except for the production of cars, motorcycles, motor oils, aviation, diesel and motor fuel.
Activities of administrative and related additional services (except: rent and leasing of agricultural machinery and equipment, construction machinery and equipment for civil engineering, vehicles, air vehicles, water vehicles, railway vehicles, engines, turbines and machine tools, other machinery and equipment, and material, the activities of travel agencies and other organizations providing services in the field of tourism).

Types of activities for which state support measures are not provided (tax benefits).

Financial and insurance activities.
Activities in the organization and conduct of gambling
Wholesale and retail trade, except for the sale of goods produced by a resident of the Free Port of Vladivostok on the territory of the Free Port of Vladivostok, in accordance with the agreement on the activities of the resident of the Free Port of Vladivostok

The process of obtaining the status of a ASEZ / FPV resident

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INFORMATION ON LAND PLOTS POSSIBLE TO TRANSFER TO RESIDENTS

(Provision of land plots listed in the lists is subject to agreement with the executive authorities of the subjects of the Russian Federation and local government)

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Regulations

Federal laws

The Federal law № 212 from July 13, 2015
ON THE FREE PORT OF VLADIVOSTOK
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THE FEDERAL LAW no. 339-FZ from November 27, 2017
On Amending Article 2844 of Part 2 of the Tax Code of the Russian Federation
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Normative legal acts of the government

GOVERNMENT OF THE RUSSIAN FEDERATION DECREE No. 1123 from October 20, 2015
ON THE APPROVAL OF CRITERIA FOR SELECTION OF RESIDENTS OF THE FREE PORT OF VLADIVOSTOK
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Orders of Ministry for the Development of the Russian Far East

MINISTRY FOR THE DEVELOPMENT OF THE RUSSIAN FAR EAST ORDER No. 170 from September 1, 2015
APPROVAL OF THE APPLICATION FORM FOR THE CONCLUSION OF THE AGREEMENT ON IMPLEMENTATION OF ACTIVITIES ON THE TERRITORY OF THE FREE PORT OF VLADIVOSTOK
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MINISTRY FOR THE DEVELOPMENT OF THE RUSSIAN FAR EAST ORDER No. 187 from September 28, 2015
THE APPROVAL OF REQUIREMENTS TO THE BUSINESS PLAN FOR THE CONCLUSION OF THE AGREEMENT ON THE IMPLEMENTATION OF ACTIVITIES AS THE RESIDENT OF THE FREE PORT OF VLADIVOSTOK
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Additional Information

The protocol of the supervisory board of the Free Port of Vladivostok from July 4, 2017 No. 8
Types of entrepreneurial activities that the residents of the Free Port of Vladivostok have no right to
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The protocol of the supervisory board of the Free Port of Vladivostok from July 4, 2017 No. 8
Types of business activities in which residents of the Free Port of Vladivostok are not provided with the measures of state support provided
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Resident Register

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FAQ

What is Free Port of Vladivostok (FPV)?

The Free Port of Vladivostok (FPV) is a territory that uses special regimes of customs tax and administrative regulation.

What territories are related to the FPV? Or where are the territories of the FPV?

The Free Port of Vladivostok includes the territories of the municipal entities of Primorsky Krai: the Artyomovsk district, the Vladivostok district, the Bolshoy Kamen district, the Nakhodka district, the Partizanskiy district, the Spassk-Dalniy district, the Ussuriysk district, the Nadezhdinskiy municipal district, the Shkotovskiy municipal district, Oktyabrskiy municipal district, Olginskiy municipal district, Partizanskiy municipal district, Pogranichniy municipal district, Hasansky municipal district, Hankaiskiy municipal district, including the territory and water area of seaports located in the territories of these municipalities.

The territory of the free port includes (with the territory and water area of the sea port): Vaninskiy municipal district (Khabarovsk Krai), Korsakov district (Sakhalin Oblast), Pevek district (Chukotka autonomous district), and Petropavlovsk-Kamchatsky (Kamchatka Krai).

How long will the FPV regime operate?

The regime will operate for 70 years.

What types of activities are prohibited?

1) Extraction of oil and natural gas; 2) The production of excisable goods, except for the production of cars, motorcycles, motor oils, aviation, diesel and motor fuel; 3) Activities of administrative and related additional services (with the exception of: rent and leasing of agricultural machinery and equipment, construction machinery and equipment for civil engineering, vehicles, air vehicles, water vehicles, railway vehicles, engines, turbines and machine tools; machinery and equipment, and materiel, the activities of travel agencies and other organizations providing services in the tourism industry).

What types of activities are not covered by state support measures (tax benefits)?

1) Financial and insurance activities. 2) Activities in the organization and conduct of gambling; 3) Wholesale and retail trade, except for the sale of goods produced by a resident of the Free Port of Vladivostok on the territory of the Free Port of Vladivostok, in accordance with the agreement on the activities of the resident of the Free Port of Vladivostok.

In what period will the application be considered?

The application will be viewed within 15 working days. If the declared project meets all the necessary criteria, a positive decision will be taken on your application. The management company shall, within a period not exceeding thirty calendar days from the date of making a decision on the possibility of concluding an agreement on the implementation of activities, prepare and forward to the applicant a draft agreement on the implementation of activities.

How to get land on the territory of a free port?

According to paragraphs 33, paragraph 2 of Art. 39-6 of the RF LC and cl. 18, paragraph 8 of Art. 39-8 of the RF LC for the lease of a land plot that is in state or municipal ownership, is concluded without holding a tender in the case of granting a land plot to a resident of a free port.

What is the difference between the ASEZ and the FPV?


   ASEZ   FPV 
  Infrastructure   Given by MC   self-supporting
  Land   Given by MC   Must be received in municipality without auction.
  Place of project realization   Determined by cadastral units for each ASEZ individually   Restricted by boundaries of municipal unit.
  Necessary Investment   500 000 rubles   500 0000 rubles during three years.
  Particular covenants    Responsible for non-use of requested infrastructure   Absent.