Under the bill (Reg. No.5467), operations performed in the scope of implementation of initiatives "Global Partnership Against the Spread of Weapons and Materials of Mass Destruction" and "Global Initiative to combat Nuclear Terrorism" shall be exempt from customs duty and VAT.
In the European Union, the subject of legal regulation of this bill is regulated by Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Council Regulation No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty.