Abstract
The article provides an analysis of unregulated issues from the point of view of tax legislation related to the value added tax (VAT) purposes when selling electronic commerce goods as part of an experiment with bonded warehouses for the performance of customs operations by a designated postal operator using the customs procedure of a customs warehouse in relation to goods imported into the Russian Federation in for the purpose of subsequent acquisition by individuals in the framework of crossborder (foreign) electronic commerce and sent by mail.
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