The resolution #1042 is available on the website of Russian Government (link in Russian).
According to Russian legislation, (duly registered) medical devices have VAT preferences for importation and commercialization within the country (0% or 10% instead of 18% VAT). In this context it should be recalled, that The Federal Law # 323 came into force on 1st of January 2013 and unified terminology on medical products what made confusing VAT applicability. Changes in the Russian Tax Code in November 2013 and Government Resolution #870 (link in Russian) in September 2014 made the situation clearer nevertheless the issue has not been totally solved and have been remaining the source of controversy to apply for Russian customs.
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