(Tax News Reporter Week Ended 28 January 1997)
A "barter passport" is not required for goods exported under international barter agreements concluded before 1 November 1996 if the actual export takes place before 1 March 1997. Presidential Decree No. 1209 of 18 August 1996 entered into force a regime for documenting international barter agreements (effective 1 November 1996) similar to the import passport regime to ascertain that the value of goods exported is in line with the value of the goods received in return.
Letter of the State Customs Committee of 27 December 1996 No. 01-15/23222
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