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The importation of good, values or other items into country's territory that is free from customs fees or taxes. Unlike conditionally duty-free import, the duty free importation's freedom from customs fees is absolute and covers some goods, the personal-use items of citizen, cheap presents, such as those that are send using international post routes and etc. The Duty free importation is implemented to provide the country with goods that are not produced on it's territory or produced in insufficient quantities or due to national product's lack of quality, to activate national enterprise by organising a healthy concurence with foreign manufacturers. Nowdays Duty free importation is protected by a theory that it promotes creation of mixed and combined businesses and development of humanitarian exchange. Diplomatic and consular representations have the right for duty free importation for the items that they need for the official needs, as well as international and intergovernmental organisations and representations of governments that are connected to these organisations. Duty free importation is allowed as one of the forms of preferential treatment. In Russian Federation duty free importation is allowed only in cases that are provisioned in Customs code of Russian Federation.

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