1. Import of precious metals and gemstones to the customs territory of the Eurasian economic Union by Head of trade restrictions, currency and export control Sergey Shklyaev

2. 1 1 Federal law No 41-FZ dated March 26, 1998 on precious metals and gemstones Gemstones natural diamonds emerald ruby sapphire alexandrite uncut and cut natural pearl unique amber formations Gemstones natural diamonds emerald ruby sapphire alexandrite uncut and cut natural pearl unique amber formations Precious metals  gold  silver  platinum  platinum group metals (palladium, iridium, rhodium, ruthenium and osmium) Precious metals  gold  silver  platinum  platinum group metals (palladium, iridium, rhodium, ruthenium and osmium)

3. 2 2 Decision of the Board of the Eurasian Economic Commission No 134 dated August 16, 2012, on legal acts setting non-tariff regulation Sections 2.9., 2.10. Lists of precious metals and gemstones subject to control Regulation on procedure of import and export of precious metals, gemstones and raw materials containing gemstones to or from the Customs Union (Regulation)

4. 3 3 Paragraph 4 of the Regulation Importers of precious metals and gemstones should be enabled and registered to carry out operations thereon and to be residents of the state of the Eurasian Economic Union, which they import the precious metals and gemstones to. No licenses and quantity restrictions are set. Paragraph 29 of the Regulation Precious metals and gemstones which are imported to the customs territory of the Eurasian Economic Union are cleared at special customs posts under mandatory supervision of state controllers of the Ministry of Finance of Russia. A state control certificate is issued after customs clearance. State control enforcers: - Assay chamber of Russia for precious metals (including jewelry), - State Depositary for precious metals and gems for gemstones. * List of special customs posts is approved by administrative order of the FCS of Russia № 971 dated May 11, 2011 on competence of customs bodies in customs clearance of precious metals and gemstones

5. 4 4 Special customs post, Central excise customs Smolnaya street 12, Moscow North-West excise customs post (special), Central excise customs Kultury prospect 40, Saint-Petersburg Customs post Malachite (special), Yekaterinburg customs Gogolya street 27, Yekaterinburg Smolensk excise customs post, Central excise customs Zaozernaya street 35, Stabna village, Smolensk region Kaliningrad excise customs post, Central excise customs Druzhba street 16b, Bagrationovsk, Kaliningrad region

6. 5 5 Paragraph 4 of the Regulation When uncut natural diamonds are imported to the customs territory of the Eurasian Economic Union their carrier shall submit to customs bodies information on Kimberly process certificates for uncut diamonds. If he is unable to submit such information or it the Kimberly process certificate is no more valid, the shipment of uncut diamond shall be prohibited to import to the Eurasian Economic Union, and diamonds shall be sent back to the country of export. Paragraph 20 of the Decree of the President of the Russian Federation No 1137 dated September 20, 2010 Uncut natural diamonds imported to the Eurasian economic union shall be cleared at Special customs post in Moscow under mandatory supervision of the state controllers of the Ministry of Finance of Russia.

7. 6 6 ATA Carnet as an option Customs clearance at special customs posts Mandatory state control by Assay chamber of Russia

8. Import of precious metals and gemstones to the customs territory of the Eurasian economic Union by Head of trade restrictions, currency and export control Sergey Shklyaev