КМЗ КАРГО – Page 2 – MIL Translation Engine 1

January 12, 2026

Post-holiday tax

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

We remind you what will happen to your taxes now

From 2025, all simplified taxation systems will be formally recognized as VAT payers.

But for most people, it's all about revenue for 2025:

• If the income for 2025 is up to ₽20 million, there is no need to pay VAT in 2026

Release is automatic, without applications or declarations

But: VAT on imports and in the role of a tax agent remains

• If the income for 2025 is more than ₽20 million, from 2026 there will be an obligation to pay (calculate and declare) VAT

Further the thresholds will be lowered:

• for 2027 – ₽15 million

• for 2028 – ₽10 million

What is important for export and international transport

The 0% VAT rate remains in effect for:

• export of goods

• international transportation

• transport and forwarding services related to them

But the monetary result depends on which VAT regime is chosen.

If VAT is mandatory, there are two options:

• Regular rates (22%, 10%, 0%):

– it is possible to deduct “input” VAT

– with a 0% rate on exports and international transportation, VAT can be refunded

– more difficult accounting, but more profitable for logistics and foreign economic activity

• Special rates (5% or 7%):

– “input” VAT cannot be deducted

– even with a 0% rate on exports, there is no right to deduct “input” VAT, so a refund is impossible

– easier administration, but higher actual load

What special rates are available in 2026 (income adjusted for indexation):

• 5% – if income for 2025 is up to ~₽272 million

• 7% – if income is up to ~₽490 million

• above – only regular rates

The selected rate must be applied to all transactions.

And regarding the 0% rate, it is not an alternative, but an addition to the selected regime.

To use it, you need to confirm export or international transport with documents.

No documents within 180 days – VAT will be charged at the base rate

Publication date: 01/12/2026

Please note; this information is raw content obtained directly from the information source. It is an accurate account of what the source claims, and does not necessarily reflect the position of MIL-OSI or its clients.

January 12, 2026

Squeezing resources, counting rubles: 2026 will be a time for targeted solutions for aviation

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

Experts predict a 10% reduction in the fleet, and consider the ruble exchange rate to be the main factor in demand.

According to RBC, Russian aviation will face a fleet reduction and demand pressure from household incomes in 2026. Route network development will directly depend on the ruble exchange rate: a strong national currency will shift the focus to international destinations, while a weak one will favor domestic routes.

Despite the persistent, challenging external environment from 2022 onward—sanctions, the closure of key markets, and the impossibility of legally adding foreign-made aircraft to the fleet—the industry is demonstrating resilience. Passenger traffic in the first three quarters of 2025 totaled 84 million, a decrease of only 2.5% compared to the same period in 2024. However, experts agree that the main challenges for carriers in the coming year are the gradual reduction in capacity and declining real incomes.

Fleet limitations remain the industry's main challenge. Aircraft delivered before 2022 are aging, complicating and prolonging their airworthiness maintenance procedures. Oleg Panteleev, Executive Director of the AviaPort agency, notes that the planned deliveries of new Russian MS-21 and SJ100 aircraft for 2026 will not be able to compensate for the fleet retirement due to the gradual ramp-up of production and lower planned flight hours during the aircraft development period. According to Alexander Lanetsky, CEO of Friendly Avia Support, the number of aircraft in operation will decrease by approximately 10% by the end of 2026. Some aircraft will be grounded due to exhausted engines, the complexity of their maintenance, and limited capacity for heavy-duty maintenance, adds Ilya Shatilin, Editor-in-Chief of the Frequentflyers.ru portal.

However, this won't have a significant impact on the industry, says Georgy Korolev, Project Director at ATK Consulting. Over the past three years, Russian companies have made significant progress in routine maintenance and repairs for major aircraft types. S7 Group confirms this trend in its commentary, noting the expansion of its engineering capabilities and the opening of the second stage of its engine repair plant at Sheremetyevo Airport in November. Since 2022, the company has repaired 401 engines, 335 of which were for other Russian carriers.

Experts believe it's unlikely that sanctions will be lifted in 2026, which precludes the legal import of new foreign aircraft. Alexander Lanetsky doesn't rule out the possibility that some carriers may attempt to import aircraft bypassing restrictions using the "Iranian method"—through a chain of shell companies in third countries, followed by the deactivation of transponders.

In the commercial sphere, the main risk for airlines will be a decline in effective demand. Oleg Panteleev explains that with inflation outpacing income growth, the share of citizens able to fly is declining. In response, carriers can either lower prices to stimulate demand or reduce supply, which seems more logical given fleet problems. The analyst believes that in 2026, airlines will try to maintain or selectively reduce prices to support revenue while maintaining a minimum profit. Georgy Korolev of ATK Consulting and Ilya Shatilin believe that prices will continue to rise, supported by overall inflation and reduced supply, but this growth may be curbed by a decline in consumer activity.

Experts note that the industry's profitability in the new year will largely depend on the strategy of Aeroflot Group, which controls more than half the market. Panteleev points out that if the national carrier, with its own repair resources, decides to maintain its supply volumes, it will be able to set a certain fare level that smaller competitors will be forced to match. Ilya Shatilin adds that the government's willingness to resume large-scale subsidy support, as it did in 2022-2023, could be a key factor in the carriers' financial performance.

No major changes to the route network are expected in 2026, but its structure will be sensitive to the ruble exchange rate. As Oleg Panteleev points out, a strong ruble stimulates demand for international travel, which both Russian and foreign airlines will respond to. A weakening ruble, on the other hand, will redirect traffic to domestic destinations, leading carriers to shift capacity there. The opening of airports in Gelendzhik and Krasnodar in 2025, as well as the hypothetical resumption of operations in Simferopol and Rostov-on-Don, could further shift the balance in favor of the domestic market. At the same time, experts note that smaller carriers will have to more actively develop regional hubs and seek niche destinations to minimize competition with Aeroflot.

Thus, by the end of 2026, the shape of the Russian aviation industry, as Oleg Panteleev summarizes, will be determined by its ability to adapt to rising costs in the face of fleet reduction and pressure on demand, while key trends toward import substitution and digitalization will remain.

As a reminder, Xeneta estimates that the global air cargo market will end 2025 with a 4% increase in traffic volume, but will also face rate cuts and a shift by participants to short-term contracts. LR

Publication date: 01/12/2026

December 30, 2025

Paper parachute: The Ministry of Transport has specified when railways can release electronic consignment notes.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

The Ministry of Transport's order legalizes paper document flow in four critical scenarios.

The Ministry has approved a list of situations in which the mandatory electronic railway consignment note (ETRN) may be replaced with a paper document. The corresponding order defines four such cases. The document will be in effect until September 1, 2032.

According to the new regulations, a paper consignment note is required for transportation in areas where special legal regimes apply. These include areas where a state of high alert, a state of emergency, martial law, or a counter-terrorism operation has been declared. A paper document is also mandatory for military rail transportation.

Furthermore, the order provides for a derogation from the electronic format in the event of force majeure. If the shipper or carrier lacks the technical capability to generate or receive the electronic form of transport via the internet for this reason, a paper copy is used. This applies to situations where the failure is not the fault of the party involved in the transportation process, but rather due to external force majeure.

As a reminder, according to SberKorus, the number of electronic transport documents (ETD) in Russia has almost doubled by 2025. LR

Publication date: 12/30/2025

December 29, 2025

Not a takeoff, but a deal. Volga-Dnepr finally found a buyer.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

The transaction is scheduled to be completed in early 2026.

The Volga-Dnepr cargo airline group is being acquired by a new private owner after the state abandoned its plan to buy out its assets, Kommersant reports. EAS Group, founded in February 2025 by Evgeny Solodilin, the former head of Zhukovsky Airport and former CEO of Red Wings, has entered into an agreement to purchase the group. The parties expect to complete the transaction in early 2026. The new owner will have to rebuild the business in an environment dominated by Chinese carriers in the Russian market and under external sanctions.

The buyer is expected to acquire all key assets: three airlines (Volga-Dnepr, Atran, and AirBridgeCargo), as well as the service companies Volga-Dnepr Technics and Volga-Dnepr Engineering. The transaction amount is not disclosed. The group, once a global leader in super-heavy cargo transportation, has been under sanctions from Canada, the EU, the UK, and the US since 2022, paralyzing its international operations. Of its previous fleet, the group currently operates only three An-124 aircraft out of eleven and five Il-76s. Four An-124s have been impounded abroad. Atran's fleet has been reduced from nine Boeing aircraft to two operational An-12s, while AirBridgeCargo has 14 Boeing aircraft in storage, including nine Boeing 747-8s.

Market sources attribute the buyer's choice to its experience in international partnerships, gained during the development of Zhukovsky Airport jointly with Lithuania's ASG and the creation of the cargo carrier Sky Gates with the participation of Azerbaijan's SilkWay. This experience could help resolve one of the primary issues: resolving the status of aircraft stranded abroad. The buyer plans to secure government permission to export nine Boeing 747-8s for return to lessors, as well as regain access to a Boeing 737-800 seized in Cologne and three An-124s, along with a spare parts warehouse in Leipzig. Experts believe the chances of exporting Boeing cargo aircraft are higher than for similar passenger aircraft due to high global demand for these models and the lack of a market for them in Russia, as well as the lack of service conditions and spare parts requirements. The group plans to purchase the remaining Boeing aircraft from their foreign owners for return to service. The company is also considering the possibility of integrating the Il-96-400, Tu-204, and Tu-214 aircraft into its fleet.

Experts directly attribute the group's financial recovery to the successful resolution of the foreign fleet issue. The group's total debt to lessors is estimated at $500 million. Meanwhile, the assets of Volga-Dnepr Airlines are valued at approximately 25 billion rubles, while AirBridgeCargo's grounded fleet is valued at $400-500 million. The total market value of all the group's idle aircraft could reach $1 billion. According to a source familiar with the negotiations, the buyer already has a debt restructuring plan based on the audit results, and there are no current plans to raise budget funds for the settlement. EAS Group expects its international management experience, building on the foundation laid by the group's founder, Alexey Isaykin, to take the group to the next level. A key condition of the deal is the preservation of approximately 1,500 jobs without planned layoffs.

The key challenge for the new owner will be developing a viable business model in the changed market conditions. As Andrey Kramarenko, a senior research fellow at the HSE Institute of Transport Economics, notes, there is currently no market for Boeing 747 freighters in Russia, and none is expected in the foreseeable future. He sees some potential for the Boeing 737-800 in shipments from China, but emphasizes that significant industry experience is required to profit from this market. He also points out the difficulty of returning foreign aircraft to service after they have been idle for a long time without proper maintenance, which is currently impossible to provide in Russia.

Aviaport CEO Oleg Panteleev agrees that returning some of the fleet to service or to its owners is a critical step, as prolonged downtime is financially devastating. However, he believes the group will need to fundamentally revise AirBridgeCargo's previous global logistics model, which was built on round-the-world routes and international sales. Currently, the primary flow is consumer goods imports from China, raising questions about the efficiency of aircraft utilization under one-way loading conditions. Competing with Chinese carriers, which have captured 93% of the market, up from 40% until 2022, will be extremely difficult, especially given the potential increase in passenger flights, which also carry commercial cargo, after the introduction of the visa-free regime. Panteleev also notes that AirBridgeCargo has a valuable set of commercial permits, and efficient aircraft loading at all stages of the flight can improve the project's economics. He believes there should be no problems loading the Boeing 737-800 on domestic routes. The buyer is considering cargo transportation from China as one of the sources of income, hoping to regain the flight rights previously transferred on a temporary basis.

As a reminder, Volga-Dnepr Airlines founder Alexey Isaikin previously announced the possible imminent transfer of the cargo carrier to the state. LR

Publication date: 12/29/2025

December 25, 2025

In Russia, they have begun designing the Transarctic Transport Framework.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

VEB.RF and Rosatom have been commissioned to develop the project. Key elements include multimodal hubs on Siberian rivers and a separate investment fund with the participation of the Russian Direct Investment Fund (RDIF).

Russia has begun developing a comprehensive project for the development of the Arctic and the Trans-Arctic Transport Corridor, TASS reports. Presidential Aide and Chairman of the Maritime Board Nikolai Patrushev announced this at a meeting of the Maritime Board.

According to Patrushev, in 2025, the board members held a series of on-site meetings in virtually all coastal regions of the Russian Federation to assess the situation on the ground. Together with the regional leaders, they discussed the specific outlines of the future Trans-Arctic Corridor. The focus is on organizing multimodal transportation in key river basins: the Ob-Irtysh, Angara-Yenisei, and Lena. At the same time, industrial and infrastructure projects are being developed, which should ultimately create a sustainable cargo base for the new route.

Rosatom State Corporation has been tasked with financial and economic modeling of the corridor. Another important element of the future system is the creation of an Arctic development investment fund, the concept for which, at the president's request, is to be developed by the Russian Direct Investment Fund (RDIF). Expert support and assistance in achieving national Arctic goals will be provided by a project office established within VEB.RF.

Patrushev proposed that these two development institutions—VEB.RF and Rosatom—be tasked with overall coordination of all participants and the preparation of the final comprehensive project. The head of the Maritime Board emphasized that projects of such scale and significance had never been implemented in Russia's recent history.

As a reminder, Russian authorities are considering creating a national insurance company for vessels transporting exported raw materials. The corresponding measure is included in the draft Strategy for the Development of the Northern Sea Route (NSR) and the Trans-Arctic Transport Corridor until 2050. LR

Publication date: 12/25/2025

December 24, 2025

Ten percent off takeoff costs: Sheremetyevo rewrites airline bills.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

Starting January 1, 2026, base fees for Russian carriers at Sheremetyevo will increase by 10%, and for foreign carriers by 3%. This is the second increase in a year.

Effective January 1, 2026, Sheremetyevo Airport will increase its airport fees. The increase will be 10% for Russian airlines and 3% for foreign carriers. This is the second increase in a year for the country's key airport, which will inevitably impact transportation costs amid rising infrastructure costs in the industry.

The basic takeoff and landing fee for domestic airlines will increase from 768.5 to 845.36 rubles per tonne of aircraft. The investment component will increase from 373.8 to 411.18 rubles. The transport security fee will also increase from 38.36 to 42.2 rubles. Passenger fees will be significantly revised. For example, the terminal fee for domestic flights in Terminals B and D will be 326.44 rubles per person, up from the previous 296.76 rubles. On international flights, service in Terminals B, C, and D will increase from 810.16 to 891.18 rubles, and in Terminals E and F, from 239.56 to 263.52 rubles. The basic fare for domestic passenger services on B and D will increase to 333.6 rubles, on C, D, E – to 368.5 rubles, on F – to 342.3 rubles.

For foreign carriers, the takeoff and landing fee will increase from $16.96 to $17.47. The transportation security fee will be $1.45 instead of $1.40. The fee for using Terminals B, C, and D will increase from $20.32 to $20.93 per passenger, and for Terminals E and F, from $12.18 to $12.55.

This decision by Sheremetyevo continues the trend of increasing infrastructure burden on airlines at the Moscow air hub. Sheremetyevo and Vnukovo already raised their fares in March 2025. Domodedovo adjusted its fees twice – in March and partially in July of this year.

As a reminder, Novaport Holding plans to attract 60 billion rubles in extra-budgetary funds for the reconstruction of 13 of its airports. This is more than half of the total extra-budgetary investment required for public-private partnership projects, which is estimated at 104 billion rubles. LR

Publication date: 12/24/2025

December 22, 2025

Retailers want to legalize logistics "taxes" from suppliers.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

Networks want to exempt their transportation services from the 5% commission cap. They promise efficiency to their partners, but manufacturers fear this will become a tool for covertly increasing their costs and compensating for their own margins.

One of the key legislative initiatives in the trade sector—the possibility of exempting retail chain logistics services from the maximum 5% supplier-to-retailer remuneration—has received mixed reviews from industry associations, Izvestia reports.

AKORT, which represents the interests of large retailers, insists the measure will reduce supplier costs and will not lead to price increases, while Rusprodsoyuz, which represents manufacturers, sees this as a threat of a return to opaque schemes and increased pressure on suppliers. The discussion was sparked by the Federal Antimonopoly Service's response to the new trade rules prepared by the Ministry of Industry and Trade, in which the regulator expressed concerns about the initiative's potential impact on the final cost of goods.

Stanislav Bogdanov, Chairman of the AKORT Presidium, categorically disagrees with the FAS position. He explained to Izvestia that the chain's remuneration is not included in the product price, but is a separate payment. In his opinion, providing suppliers with access to an efficient retail logistics infrastructure will, on the contrary, reduce their costs. Bogdanov noted that chains' transportation, storage, and handling services are often cheaper than market rates due to their scale, but they cannot offer them in full due to the statutory 5% cap. Already, many suppliers, especially those operating in remote regions, have logistics costs reaching 3.9-4.1% of this cap, and for deliveries outside of Central Russia, costs increase exponentially. This, according to the expert, makes the existing strict cap economically inadequate to the actual cost structure of manufacturers.

Dmitry Vostrikov, Executive Director of Rusprodsoyuz, holds a diametrically opposed view. He believes the initiative will allow chains to formally declare "zero markups" and their role in price containment while maintaining profit margins. Revenue will be secured through logistics services, for which chains will be able to dictate tariffs to suppliers, forcing them to compensate for the retailers' desired profits. According to him, this tactic shifts the blame for rising prices to the food industry, since suppliers, without direct contact with the end customer, are forced to negotiate any cost increases with the chain. Vostrikov noted that producers see this move as a return to opaque revenue distribution along the chain and do not support it. The debate is taking place against the backdrop of discussions on the roadmap for a national retail model developed by the Ministry of Industry and Trade. Earlier, on December 12, 2025, business representatives, including AKIT President Artem Sokolov, proposed that the agency revise the document by eliminating a number of provisions and adding new ones.

As a reminder, the Russian retail market and related logistics will likely remain in a full-blown crisis throughout 2026, according to Fedor Virin, a partner at Data Insight and co-founder of EW Club. The main problem, according to the expert, is that the long-standing growth model based on market expansion has exhausted itself. Companies can now stay afloat only by redistributing their existing, shrinking capital, which requires aggressively taking market share from competitors. This fundamentally changes the rules of the game that have characterized business over the past quarter century, Virin asserts. LR

Publication date: 12/22/2025

December 17, 2025

The International Transport Forum is introducing a digital ECMT permit system, replacing paper permits and logbooks with electronic versions.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

From 1 January 2026, the International Transport Forum will introduce the ECMT digital permit system, replacing paper permits and logbooks with electronic ones.

Access to the system is provided through a web portal and a mobile application with a Russian-language interface.

Requirements for obtaining a permit:

– it must be on board the cargo vehicle (TV) in digital form (on the driver’s mobile device) or as a printout;– it must be present between the loading points (after loading) and unloading points (after unloading) – for both loaded and empty trips associated with them.

Operating procedure:

– information about trips is entered into the system by the manager or driver; – the driver is required to present digital logbook data for the last 10 trips to regulatory authorities (on the device screen or in printed form).

According to the 2026 ECMT Multilateral Quota User Guide, in the case of a journey, the ECMT permit must be carried on board the vehicle between the loading point (once the vehicle is loaded) and the unloading point (when the vehicle is unloaded) for a laden journey or an empty journey that precedes or follows a laden journey.

In the ECMT digital permit system, control bodies display information on control results electronically.

Transport and logistics

Publication date: 12/17/2025

December 17, 2025

VAT 22%.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

We would like to inform you about an important change.

Effective January 1, 2026, due to amendments to Russian tax legislation, our company will apply a value-added tax (VAT) at a rate of 22% to all freight forwarding services.

We would like to draw your attention to the fact that, under the current agreement, the pricing principle for our services remains the same and complies with legal requirements.

How are prices for services now determined?

▫️The base price of services is indicated excluding VAT.▫️The total amount to be paid is formed as the base price plus VAT at the rate in effect on the day the service is provided.

Publication date: 12/17/2025

December 15, 2025

Time is running out: airlines are seeking a new deadline to “legalize” their imported fleet.

Translation. Region: Russian Federation –

Source: KMZ Cargo – KMZ CARGO –

An important disclaimer is at the bottom of this article.

Airlines are asking for special status for 400 Airbus and Boeing aircraft. The issue isn't leasing, but rather guarantees for the stability of key cargo and passenger routes.

The Air Transport Operators Association (ATO) has appealed to the Ministry of Transport and the Ministry of Finance to extend the validity of government decree No. 412, a key industry regulation that ensures the legal operation of imported aircraft. This was reported by Vedomosti, citing the association's letter dated December 4.

The document, which allows Russian airlines not to return Airbus, Boeing, and Embraer aircraft to foreign lessors and establishes a special payment procedure, was initially valid until the end of 2024, but was later extended until December 31, 2026. The Association of Air Transport Operators (AEVT), without specifying a specific deadline, insists on a further extension, emphasizing that foreign aircraft remain the backbone of passenger transportation in Russia, and a significant portion of them were acquired through leases.

A Ministry of Transport representative confirmed receipt of the request and promised to respond. Aeroflot, Ural Airlines, Smartavia, and Azur Air, as well as the Ministry of Finance, did not comment on the publication's inquiries at the time of publication. Resolution No. 412 serves as the legal basis for managing imported aircraft under sanctions. It not only froze demands for the return of aircraft but also introduced a special payment mechanism through ruble-denominated Type C accounts in Russian banks. Furthermore, the document allows aircraft to be serviced and repaired without the approvals and original spare parts from Western manufacturers that are normally required. Export of such aircraft is permitted only with the approval of the government's Commission for Control over Foreign Investments.

While the decree is in effect, the insurance settlement process continues, transferring ownership of the aircraft from foreign lessors to Russian entities. A key role here is played by NLK-Finance, a leasing company under the Federal Air Transport Agency (Rosaviatsiya), which purchases the aircraft and leases them to domestic air carriers. This frees the airlines from claims under previous leasing agreements and insurance policies. The transaction is partially financed by funds from the National Welfare Fund, issued to NLK at 1.5% per annum for 15 years, with participating airlines also contributing their profits to the purchase.

According to Reuters, approximately 400 aircraft belonging to Western lessors remained in Russia after the imposition of sanctions. By mid-2025, according to Kommersant, settlements had been completed or were in the final stages for 208 aircraft, with the total cost of this process exceeding 460 billion rubles. Aeroflot Group, for example, plans to complete transactions for 36 aircraft by the end of 2025, totaling $1.1 billion.

Experts consider the issue of extending the decree strategic for the industry. A source at one airline told Vedomosti that such a decision is inevitable. S7 Airlines, however, sees no reason for disruptions to its flight schedule even if the document is not extended, citing its own experience in resolving the legal status of its fleet. Oleg Panteleev, Executive Director of the Aviaport agency, believes extending the mechanism for another three years is justified, but considers an indefinite extension inappropriate. He believes that a civilized legal framework for the current situation is necessary, especially in light of Rostec's statements that foreign aircraft manufacturers are unlikely to return to the Russian market and that the future of domestic air travel lies with a fleet of Russian aircraft.

As a reminder, Russian cargo airlines are predicting the risk of a complete grounding of their aircraft and forced withdrawal from the market within the next three to five years. Market participants voiced this assessment at a roundtable discussion at the Civic Chamber of the Russian Federation, highlighting a range of critical issues: a rapidly shrinking and aging fleet, a severe shortage of spare parts and personnel, lengthy repair queues, and unequal competition with foreign carriers. LR

Publication date: 12/15/2025