---
title: "Deputies Change the Rules of the Game: How New Tax Code Amendments Will Save the Fuel Market"
description: "The State Duma has adopted a package of amendments to the Tax Code to stabilize the fuel market. New damper rules, import compensations, and flexibility in exchange sales have been introduced. The measures are designed to compensate for the loss of refinery capacity and ensure the agricultural sector. 🛢️🚜📉"
date: 2026-07-23T14:25:30.000Z
lang: en
url: https://xab.info/en/posts/deputies-change-rules-game-new-tax-code-amendments-save-fuel-market
tags: [russian-duma, tax-code, fuel-market, alexey-sazanov, alexander-novak]
publisher: "XAB.info"
---

# Deputies Change the Rules of the Game: How New Tax Code Amendments Will Save the Fuel Market

![Building of the State Duma of the Russian Federation, where deputies discuss new amendments to the Tax Code to stabilize the fuel market](https://xab.info/media/2026/07/23/gosduma-prinyala-popravki-v-nalogovyy-kodeks-po-toplivu/gosduma-prinyala-popravki-v-nalogovyy-kodeks-po-toplivu-1.webp)

The State Duma of the Russian Federation has adopted in the second and third readings a package of amendments to the Tax Code, which fundamentally changes the approach to regulating the petroleum products market. The document, published on July 21 in the database of the lower house of parliament, is aimed at stabilizing prices and ensuring uninterrupted supply to key sectors of the economy.

### Adjustment of the Fuel Damper

The central element of the reform was the refinement of the fuel damper mechanism — a system of state compensation designed to curb price growth in the domestic market. The authorities intend to adjust this tool to stimulate oil companies to increase fuel supplies to the regions. It is expected that the changes will reduce the risks of sharp price fluctuations and help saturate the market.

### Flexibility in Exchange Sales

One of the most significant innovations was the expansion of the list of supplies taken into account when calculating the standard for minimum exchange sales. Now, this volume may include supplies sold off-exchange in cases determined by the government.

As explained by Deputy Minister of Finance Alexey Sazanov, the initiative was dictated by requests from the agricultural sector. The authorities are discussing the possibility of concluding direct contracts between oil refineries (ORs) and authorized suppliers for agricultural producers. This approach will allow critical industries to be supplied with fuel without violating the requirements for mandatory exchange volumes.

### Compensations for Imports and New Calculation Rules

The law introduces a compensation mechanism for imported diesel fuel, similar to the existing scheme for gasoline. If the cost of imported fuel turns out to be higher than prices in the Russian wholesale market, importers will be able to receive a tax deduction on excises. Payments will be made exclusively during periods when restrictions on the export of diesel fuel and aviation kerosene were in effect in the previous month.

To calculate the export alternative when importing from third countries, legislators chose the Indian market. Prices in India will be used as a benchmark taking into account delivery to Russian ports, however, India is not a mandatory supplier. A separate procedure is established for supplies from Belarus: the compensation coefficient for them has been increased to 0.9, making such supplies more profitable.

### Response to External Challenges

The adoption of the law coincided with India's decision to increase export duties on diesel and aviation fuel by almost half. India, being one of the world's largest exporters of petroleum products and providing about 6% of global maritime supplies, remains an important price benchmark for Russian calculations.

State Duma Chairman Vyacheslav Volodin stated that the results of the adopted measures could become noticeable in the coming days. According to him, legislative changes should stimulate additional supplies and the creation of necessary fuel reserves.

### Problem Fund: Strikes on Refineries

The package of amendments was prepared by the government against the backdrop of a serious shortage of capacity. In the spring and summer of 2026, the largest oil refineries in Russia were subjected to strikes by Ukrainian UAVs. By the end of May, the combined capacity of fully or partially stopped refineries exceeded 83 million tons per year, which is about 25% of the total Russian capacity.

These plants provided more than 30% of automotive gasoline production and about 25% of diesel fuel in the country. In response to the crisis, the authorities had previously reduced the standards for mandatory gasoline sales on the exchange and restricted the export of petroleum products. Russian Deputy Prime Minister Alexander Novak confirmed on July 21 that the measures are yielding results, citing export restrictions, production growth, and the rescheduling of repairs at certain enterprises as factors of stabilization.