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The seller – a resident of the Russian Federation, who is on the general taxation system, sells goods to a foreign buyer (Estonia) on the terms of FCA St. Petersburg. Further, the buyer independently or with the involvement of a forwarder transports the goods to Estonia. The goods sold on the terms of FCA St. Petersburg will be transported by the buyer (Estonian side) to the port of Novorossiysk and sent by sea to its final buyer. Customs clearance of goods in the port of Novorossiysk will be carried out by a representative of the organization itself (resident of the Russian Federation, seller). From the territory of the Russian Federation (Eurasian Economic Union – EAEU) a certain catalyst is exported, which from 07/01/2018 does not belong to the category of commodities. In connection with the application of the zero VAT rate, the organization has VAT amounts to be reimbursed from the budget. If the buyer resells the product, can it be delivered to another country? Can the seller claim VAT refundable at 0% rate? What documents need to be submitted for this?