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Russian participants of the foreign-trade activity:

Legal entities formed under the legislation of the Russian Federation, having permanent location on the territory thereof as well as individual entrepreneurs registered on the territory of the Russian Federation in accordance with the procedure established by the legislation of the Russian Federation, natural persons having permanent or prevailing place of residence on the territory of the Russian Federation, having the right to pursue foreign economic activity under the legislation of the Russian Federation.
Federal Law No. 183-FZ of July 18, 1999 on Export Control, Article 1.

Russian participants of the foreign-trade activity (Russian persons) - the juridical persons created in accordance with the legislation of the Russian Federation and having a permanent seat on its territory, and also the natural persons having a permanent or main place of residence on the territory of the Russian Federation and registered as individual businessmen.
Federal Law No. 157-FZ of October 13, 1995 on the State Regulation of the Foreign-Trade Activity, Chapter I, Article 2.