According to the legislation, if one owns and operates an equipment on the territory of Russia, one has to register as a tax-payer in Russia, do bookkeeping and file tax-reports. To rid you of this hassle we have created a Russian subsidiary company Cyberian Mine Rus LLC that legally owns the equipment and takes care of all legal matters, pays corresponding taxes.
What you order through the website is a "hosted miner contract". It's not the hardware unit itself, it's all the services and computational power it generates. You have the exclusive right to receive the services of a certain device with a specific serial number. This right can be seen as a legal abstract of a hardware unit. For example, you can sell this right to another user.
One more benefit of this approach is that CM bears all the costs of repair/maintenance/storing and even recycling, if you don’t use the unit anymore.