Current rates of customs duties on cars imported by persons since August 2012 (taking into account changes made by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54).

1. Cars imported by legal entities (current rates)

1.1. Gasoline vehicles

1.1.1. Cars up to three years old

1.1.2. Cars from three to five years old

1.1.3. Cars from five to seven years old

1.1.4. Cars over seven years old

1.2. Diesel vehicles

1.2.1. Cars up to three years old

1.2.2. Cars from three to five years old

1.2.3. Cars from five to seven years old

1.2.4. Cars over seven years old

1.3. Recycling fee for legal entities

On September 1, 2012, a recycling tax on imported cars began to apply in Russia. The base rate for passenger cars was set at 20,000 rubles. Depending on the size and type of engine, as well as the age of the car, it is multiplied by the corresponding increasing factor. The amount of the recycling fee is calculated using the formula: U = B x K. Where U is the amount of the fee, B is the base rate, and K is the coefficient.

2. Cars imported by legal entities (these rates are no longer valid)

2.1. Gasoline vehicles

2.1.1. Cars up to three years old

2.1.2. Cars from three to five years old

2.1.3. Cars from five to seven years old

2.1.4. Cars over seven years old

2.2. Diesel vehicles

2.2.1. Cars up to three years old

1.2.2. Cars from three to five years old

2.2.3. Cars from five to seven years old

2.2.4. Cars over seven years old

3. Cars imported by individuals

3.1 Cars up to three years old

3.2 Cars from three to five years old

3.3 Cars from five to seven years old

3.4. Cars over seven years old

3.5. Recycling fee for individuals

From September 1, 2012, when importing cars into Russia, you must pay a recycling fee. The amount of the fee for individuals when importing a new car is 2000 rubles, when importing a car more than 3 years old - 3000 rubles.

Minimum amounts are levied on raw materials and some semi-finished products imported for national production, while maximum amounts are levied on competing goods for domestic products.

Humanitarian and technical assistance, goods from countries included in the free trade zone with the destination country, equipment from the category of fixed production assets imported for the development of joint ventures, information goods, currency, securities, goods for personal use are exempt from the contribution. Import duty benefits are called tariff preferences.

Import duty rates

The amount of payment is determined by state policy and is enshrined in law. In Russia, the basis for calculating import duties is the base rates (displayed in 10-digit commodity codes of the Commodity Classification of Foreign Economic Activity). They are calculated and regularly reviewed by a commission of the Ministry of Finance, enshrined in the Unified Customs Tariff (UCT) and can be:

• ad valorem (paid as a percentage of the customs value) - the duty is calculated by multiplying the values ​​of the customs value and the rate. For example, a batch of detergents is imported with a customs value (indicated in the declaration) of 400 thousand rubles. The ad valorem rate (can be easily found out by the HS code, in this case it is 3402209000) is 6.5%. Multiplying 400,000 by 0.065, we get the amount of import duty - 26 thousand rubles;
• specific (a fee is paid for the number of units) - the duty is equal to the product of the rate value, the quantity of goods and the exchange rate. For example, when importing 500 pairs of shoes (the rate is 0.47 euros per pair, the exchange rate is 78 rubles per euro), the import duty will be: 500 × 0.47 × 78 = 18,330 rubles;
• combined (including the properties of the previous two) - documented may look like this: 10% of the cost, but not less than 0.15 euros per 1 kg.

The amount of the fee for the same product imported from different countries may vary (all other things being equal). For example, 400 kg of cocoa powder is imported into Russia with a customs value of 2 thousand dollars (HS code for cocoa powder 1805000000, no special conditions, base rate 5%):

• if the delivery is carried out from Spain, then the amount of import duty will be 100 dollars, since a tariff coefficient of one is applied (2000 multiplied by 1 and by 0.05 - we get 100 dollars);
• if from China - 75 dollars - China is part of 103 developing countries, to whose goods a 75% preferential rate is applied in Russia (customs coefficient equal to 0.75);
• from Ethiopia - no duty - this country is included in the list of 49 countries, some goods from which are not subject to duty when imported into Russia.

Certain groups of goods can be imported at other types of rates: agricultural products at seasonal rates, goods competing with domestic producers at anti-dumping rates, products manufactured using subsidies at compensatory rates.

The final amount you will have to pay for importing goods or vehicles depends on:

• type of product (HS code), country of origin, its customs (not to be confused with purchase/contract) value;
• presence/absence of customs benefits, privileges, quotas, preferences (as a rule, up-to-date information on this issue can be obtained from a broker).

Trade and political instrument

Import duty belongs to the group of trade and political instruments. In Russia, basic rates of 100% apply to goods imported from countries that have friendly relations with it, maximum rates (200%) apply to goods from countries with which there are tense relations, as well as to products of unknown origin.

The threshold for duty-free import of goods from foreign online stores from January 1, 2020 is:

200 Euro per month

Monthly parcel weight limit:

31 kilograms

For goods sent with a value above €200, Russians are required to pay tax 15%.

For each additional kg exceeding the weight limit of 31 kg, you must pay fee €2.

Previously, the import limit was €500. Others were also duties on exceeding limits (30% and €4 euros per 1 kg, respectively).

The Ministry of Finance plans to further gradually reduce the duty-free threshold:

• From July 1, 2020 - €100.
• From January 1, 2021 - €50.
• From January 1, 2022 - €20.

What decisions will be made in the end is still absolutely unclear, especially given the changes in the composition of the government. Moneyinformer will follow the news.

How to pay customs duties for parcels

Firstly, as before, payment can be made at Federal Customs Service branches. But now, in most cases, this can be done in a much more convenient way.

Large foreign online stores already provide the opportunity to do this online if delivery is carried out by DHL. You just need to follow the link provided in the SMS along with the invoice number. You will need to enter your passport details and TIN.

If delivery is carried out by Russian Post, the duty can be paid upon receipt of the parcel at the post office. In this case, the parcel will already be marked “Release permitted with mandatory payment of customs duties and taxes.”

You can try to pay in advance online through the IPPAY customs payment service. This will work if the customs receipt order (CRO) data has been entered into the system.

Unfortunately, at present (beginning of 2020) it is not possible to pay the fee through the State Services website and Sberbank online (as well as through other banks).

2. Customs duties and rules for importing goods into Russia for individuals

Duty-free import

In 2020, without paying customs duties, individuals have the right to personally transport goods across the border of the Russian Federation in the amount of:

• -- By air transport (airplane) - €10 000
• 
  -- Ground transport (train, car) - €500
• 
  -- Water transport (sea or river) - €500

For air transport, a limit on the total weight of imported items is established in the amount of 50 kg.

For land and water transport, limits on the total weight of imported goods are established in the size of 25 kg.

If the cost or weight is exceeded

If the price or weight of purchases made abroad is higher than the specified standards, but falls within the limits of 650,000 rubles. by price and 200 kg by weight, you will have to pay for exceeding the limit:

- 30% of the cost, but not less than 4 euros for every extra kilogram of weight.

For indivisible goods weighing more than 35 kg, customs tax is calculated based on the total value and total weight of such goods. That is, it will not be possible to subtract the duty-free 25 kg of weight from the total weight of the item to calculate the reduced tax.

Rules for importing goods

More about duty-free import. It is important to understand that this benefit applies to goods intended for personal use, satisfaction of personal, family, household and other “needs not related to business activities.” To determine their purpose, the customs official takes into account factors such as the nature of the goods, their quantity, and the frequency of their movement across the border.

Things of the same type, for example, several pairs of jeans or shoes purchased for personal use, during customs control can be recognized as a commercial consignment of goods, which will also cause them to be subject to increased rates, if not more unpleasant consequences for the citizens transporting them.

It should be noted that deciding whether imported or shipped goods are intended for personal use or not is the privilege of customs officers. This rule also applies to parcels from foreign online stores.

If the limits of RUB 650,000 are exceeded. or 200 kg

In such a situation, fees will be collected by customs officers at foreign trade rates.

It is not possible to indicate the exact rate for this case within the framework of this review, since customs duties are also different for different types of products, and they exist for all categories of goods. In addition, there are several types of bets: ad valorem, specific and combined. This is not a simple question for the foreign trade participants themselves. The rates of import customs duties are calculated on the basis of the unified customs tariff ETT in accordance with the rules of the Eurasian Economic Union. Moneyinformer recommends that ordinary citizens crossing the border simply avoid situations where these rules may be required.

How much can you take out?

It is clear that in order to buy and import something, you must first export something. Of course it's money. There is no need to declare funds on bank cards, cash up to $3,000 (currency or rubles, equivalent amount) either. From $3,000 to $10,000 must be declared, and to export large amounts in cash you will need permission from the Central Bank.

Also, personal valuables are allowed to be exported without declaration - jewelry, expensive watches... Some citizens use this rule to avoid paying duty on goods purchased abroad, passing them off as used. (See important information further down the page.)

How to submit a declaration and make payment

How to declare. Green and red corridors

All goods transported across the customs border of Russia are subject to customs control.

In order to inform the customs authorities about goods, the import of which is subject to the payment of customs duties or compliance with restrictions established by law (transportation of weapons, medicines, animals, antiques...), you must fill out a special declaration form, which can be obtained from a customs officer.

If such items and in such quantities are transported for which customs duties are not provided, then no forms are required to be filled out.

At most international airports, seaports and border crossing points by road, a customs control system of “two corridors” - red and green - has been introduced. It greatly simplifies and makes the inspection process faster:

If a citizen is carrying things that he wants to report to customs officers, he is sent to the red corridor.

If he is sure that he does not need to fill out a declaration, he goes through the green corridor.

It is important to keep in mind that passing through the green corridor is also a declaration that you do not have with you items that the law requires you to declare. There is even a special name for this procedure: “conclusive declaration”. Customs officers also “inspect” citizens passing along the green corridor, only with less attention, often only with the help of video surveillance cameras. But this does not mean that they may not need to conduct a full search.

How to pay, payment terms

Customs duties are paid by individuals when declaring goods in writing on the basis of a customs receipt order, one copy of which is handed over to the person who paid the customs duties.

The payment period for importation should not exceed 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation.

Rules for the import and export of certain categories of goods

Import to Russia of alcohol, tobacco, medicines, animals, alcohol and tobacco, cars...

Rules for the carriage of certain categories of goods

For the purpose of this review, Moneyinformer provides general information. Detailed, most accurate and up-to-date information on this issue related to the movement of goods for personal use across the customs border can be found on the official website of the Federal Customs Service.

Alcohol

An individual has the right to import 3 liters of alcoholic beverages into Russia duty-free.

Another 2 liters can be imported by entering the declaration and paying a fee for them:

10 euros per liter of beer and wine

22 euros per liter of strong alcohol (vodka, whiskey, cognac...)

It is prohibited to bring more than 5 liters. The same rules apply to alcoholic beverages purchased at a Duty Free store.

Tobacco

An individual has the right to import up to 200 cigarettes or up to 50 cigars or up to 250 grams of tobacco into Russia duty-free.

Products

Food products are allowed to be imported in factory-labeled packaging and in quantities of no more than 5 kg per person, with the exception of certain types of products from certain countries that are subject to temporary restrictions of Rosselkhoznadzor. Seeds of food crops, as well as flowers, cannot be transported.

Cars

This category of items moved across the border by individuals stands apart. To import a car into the Russian Federation, you need to pay VAT, excise tax and customs duty. For a thorough consideration of this issue, there are numerous reference tables and calculators. Moneyinformer will only indicate which characteristics of the car will affect the final cost of its import and customs clearance: these are cost, volume, power and type of engine, weight, year of manufacture. The more expensive the car, more powerful, more modern, the more you will have to pay, and in a significant progression.

Motorized watercraft

For other types of cars, as well as yachts, boats and other watercraft, a single tariff rate of 30% of the cost of the goods (equipment) being transported is applied.

Prohibited for import

Goods the import of which into Russia is prohibited by current rules:

Printing, photo and video products with pornographic content;

Products that may be related to state secrets; and which may be classified as promoting racism, terrorism, national or religious hatred;

Endangered species of animals and plants;

Narcotic substances;

Vegetable and fruit crops that do not have phytosanitary permits;

Weapons, their components and ammunition in the absence of special permission (including pneumatic, cold and gas weapons of certain types);

Human biomaterials.

Responsibility for violating the rules

Customs offenses include non-declaration or false declaration of goods, failure to re-import goods, smuggling and others. Some of them may become the subject of administrative offenses, while others may be criminal, and, accordingly, entail measures of administrative or criminal liability. Depending on the seriousness of the violation, the perpetrator may be given a warning, a fine with or without confiscation of the imported goods, or may even be threatened with imprisonment.

Export rules

The customs rules for the export of goods and money across the Russian border are almost completely identical to the rules and procedures for import.

This may be important

Customs knows everything about you

Unpleasant news appeared for those Russian travelers who planned to bring expensive items from abroad (total value above 10,000 euros), passing them off as their own used ones and without paying the 30% customs tax on them. These items are most often watches and jewelry.

The media report that the Federal Customs Service now has the opportunity to quickly receive information about expensive purchases by Russians abroad. Customs officers greet some of the arriving tourists with a list of their overseas purchases in hand. The source of such information is probably the Tax Free systems and their foreign colleagues collaborating with Russian law enforcement officers. Dozens of our citizens have already been caught transporting undeclared goods, among whom were government employees and respectable businessmen, including those who flew into the country on private aviation aircraft - business jets. As you know, smuggling (namely, the import of undeclared items) can result in penalties including criminal penalties.

The head of the Federal Customs Service confirmed that the customs service is cooperating with foreign colleagues in this area.

Customs duty is a mandatory payment to the federal budget levied by customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases determined in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the Russian Federation.

This definition of customs duty is given in paragraph 1 of Article 5 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the Customs Tariff” (as amended on December 28, 2016). It is worth noting that this is the only legislative act in which it is spelled out. The definition of this concept cannot be found either in the Customs Code, or in the Tax Code of the Russian Federation, or in the Budget Code of the Russian Federation.

In other words, this is a payment that will be paid by everyone who decides to transfer goods across the Russian border. Moreover, whether the goods are imported or exported, each of the listed movements is reflected only in the formula for calculating this payment. In any case, it is paid to the state.

Since there are many options for transferring goods across the border (method of transportation, terms, type of goods, and much more) and the number of countries participating in the process of selling the transported goods can be large, the Government of the Russian Federation annually approves amendments, changes and additions to customs legislation. Not to mention the fact that legislation is expanded every year with new legal acts.

Having analyzed this “layer” in the law, all the numerous information can be divided into main sections.

Types of customs duties

The variety of types of customs duties is determined by a wide range of goods, the conditions of their transportation, as well as an extensive list of collaborating countries and intermediary countries in international trade relations.

Functions of customs duties

Customs duties perform three main functions:

• fiscal - like tax payments, customs duties perform the function of replenishing the state treasury;
• protectionist (protective) - customs duty limits the import of low-quality imported goods into the territory of the state;
• balancing - customs duty regulates the domestic price of imported and exported goods.

It is worth noting that although duty is close to the general concept of tax, when considering the functions of each of them, clear differences can be identified, particularly in regularity. The obligation to pay customs duties arises only when the goods cross the border of a country.

Import duty

The definition of import customs duty is given in paragraph 2 of Article 25 of the Treaty on the Eurasian Economic Union of May 29, 2014.

Import customs duty is a mandatory payment that is imposed on all imported goods into the territory of Russia in particular and the territory of the Eurasian Economic Union in general.

The Commission of the Eurasian Economic Union determines the rate of this type of duty, which is valid in the specified territories of the member countries of the union.

The average customs rate applied to goods that were produced in a country that is part of the economic community described above is 75% of the import customs duty rates of the Unified Customs Tariff of the Eurasian Economic Union.

Chapter 11 of the Customs Code determines the procedure for paying customs duties. This norm is established by the Protocol on the procedure for crediting and distributing amounts of import customs duties (other duties, taxes and fees having an equivalent effect), their transfer to the budgets of the member states of the Eurasian Economic Union (Appendix No. 5 to the Treaty of the Union).

Export customs duty

As the name implies, this type of duty applies to goods that are exported outside the country. It is worth noting that this mandatory payment applies only to Russian-made goods; accordingly, it does not apply to imported goods, even when the goods cross the territory of Russia.

Export customs duty rates are also established in the Customs Code, but if this document does not contain the necessary information, then you should refer to the internal laws of the country.

However, not all goods exported from the territory of our state are subject to duty. The group of non-taxable goods includes: humanitarian aid, foreign currency, personal belongings of representatives of our country in embassies, fire-fighting materials.

Payment of accrued export customs duties is most often carried out at the cash desks of customs organizations. However, the method of paying mandatory payments through Sberbank cash desks and ATMs is becoming increasingly popular.

An important nuance of payment remains the fact that not a single legal act stipulates the deadlines for paying the duty, but you should not abuse this “blind spot” in the legislation. The consequences are fraught.

Customs duty amount

The amount of customs duty is determined by the customs rate. The main document prescribing the rate for a particular product is the Customs Code.

In practice: ad valorem customs duties are more often applied to raw materials, and specific ones – to finished products.

However, it should be remembered that the customs rate is not the only amount that must be paid for the goods at the border. Registration of imported or exported goods costs around 500-1000 rubles. however, this is an average and may vary depending on the type of cargo and its volume.

The Customs Code (Article 357.10) specifies the amount of duties that will need to be paid when importing or exporting various groups of goods.

There is a general formula that will help predict the amount of customs payment (CP).

TP = STO + PI + AS + SNDS, Where:

• STO – customs clearance fee (fixed rate of 0.1% in rubles and 0.05% in freely convertible currency (FCC) of the customs value);
• PI – import duty;
• AC – excise tax amount;
• SVAT is the amount of value added tax.

However, this formula may be subject to some modifications depending on the applicable tax regime.

In order for the calculation to be correct, it is important to focus on such an indicator as the interest rate of duty.

In order not to be mistaken in all the variety of these rates, it is necessary to use the information specified in the cargo customs declaration, which is filled out at the state border.

Another significant factor is determining the customs value of the goods. If this value is deliberately underestimated in the customs declaration, in comparison with the statistical value of analogous goods, the inspector of the tax service of the Russian Federation has the right to adjust the received data. As a result, you will have to make regular customs payments in the amount of the identified discrepancies.

Specific customs duties

The peculiarities of a specific customs duty are that it is calculated not on the basis of the cost of the goods, but on its physical indicator of size (weight or volume).

An example of this type of duty would be a fee charged for each kilogram of exotic fruit or liter of alcohol.

This customs duty, unlike import and export duties, does not depend on the value of the goods. However, this feature cannot be clearly called an advantage. If in the consumer market there is an increase in prices for any group of goods, for example due to increased demand for it, then this will not affect the amount of a specific customs duty, which affects the quality of the fiscal function it performs.

On the other hand, the amount of this duty will also remain unchanged in the event of a decrease in the customs value of the goods.

Today, there is a list of conditions under which preferential duty rates may be applied, but this practice does not become the norm, neither in relation to any suppliers or buyers, nor in relation to any countries.

This is rather a temporary exception applied for a short period.

The order of legal unity between all participants in trade relations (from small firms to entire states) makes it possible to maintain order and fairness in each individual case.

When should customs duties, taxes be paid?

When importing goods into the customs territory of the Russian Federation, the obligation to do so arises from the moment of crossing the customs border and terminates in connection with their payment in full (clause 1, clause 1, clause 1, clause 3, article 319 of the Labor Code of the Russian Federation). Specific deadlines for payment of customs duties and taxes are established by Art. 329 Labor Code of the Russian Federation. In general, when importing goods into the customs territory of the Russian Federation, the deadline for payment of customs duties and taxes is the day. Customs declaration in accordance with paragraph 1 of Art. 129 of the Labor Code of the Russian Federation must be submitted no later than 15 days from the date of presentation of goods to customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival, with the exception of certain cases. Moreover, the deadline for filing a declaration may be extended if the declarant does not have time to collect the necessary documents and information.

In case of preliminary declaration of imported goods, customs duties and taxes are payable no later than the day of release of such goods. From Art. 152 of the Labor Code of the Russian Federation it follows that the release of goods when applying preliminary declaration is carried out no later than three working days from the date of presentation of each consignment of goods to the customs authority. The judges also agree with this (see, for example, Resolutions of the Federal Antimonopoly Service dated May 20, 2008 N A12-12956/2007, FAS VVO dated July 13, 2005 N A82-14488/2004-31).

A preliminary incomplete periodic customs declaration can be submitted for foreign goods before their arrival in the customs territory of the Russian Federation or before the completion of internal customs transit if the goods will be delivered in several consignments. Please note that preliminary declaration can be used subject to the following conditions listed in clause 16 of the Procedure for applying special simplified customs clearance procedures:

Copies of transport (transportation) and commercial documents issued for the first consignment are available. It is not necessary to submit copies of transport (transportation) documents that are issued for the second and subsequent consignments, since information from them may not be indicated in the preliminary customs declaration;

Customs duties and taxes are paid within the time limits specified in Art. 329 Labor Code of the Russian Federation;

After import and (or) completion of the internal customs transit procedure, the goods will be presented to the customs authority that accepted the customs declaration for these goods.

Please note that if the goods are not presented to the customs authority within 15 days from the date of acceptance of the preliminary incomplete periodic customs declaration, the specified declaration is considered not submitted (clause 4 of Article 130 of the Labor Code of the Russian Federation). The declaration of these goods should be made in accordance with the generally established procedure.

A trade organization, in connection with the regular movement of goods across the customs border, may be allowed to submit one customs declaration for all goods moved across the customs border during a certain period of time (we are talking about a periodic customs declaration). In this case, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival.

Let us add that before amendments were made to the Customs Code, Federal Law No. 207-FZ of July 24, 2009, which entered into force on October 1, 2009, established a single deadline for the payment of customs duties and taxes - no later than 15 days from the date of presentation of goods to the customs authority in the place of their arrival on the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods was not made at the place of their arrival.

In what cases is it not necessary to pay customs duties and taxes?

In a number of cases, which are listed in paragraph 2 of Art. 319 of the Labor Code of the Russian Federation, there is no need to pay customs duties or taxes. Thus, there is no need to make these payments if the goods are granted conditional full exemption from customs duties and taxes (during the period of validity of such exemption and subject to the conditions in connection with which it was granted).

There is no need to pay customs duties and taxes if the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5,000 rubles. This also applies to foreign goods that were destroyed or irretrievably lost as a result of an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and storage before their release for free circulation and in the absence of violations by persons of the requirements and conditions established by the Customs code.

What is the procedure for calculating customs duties and taxes?

According to Art. 322 of the Labor Code of the Russian Federation are subject to customs duties and taxes on goods transported across the customs border. Customs duties and taxes are calculated by the declarant or other persons responsible for their payment independently, with the exception of certain cases (clause 1 of Article 324 of the Labor Code of the Russian Federation). The person responsible for paying customs duties and taxes, in accordance with paragraph 1 of Art. 320 of the Labor Code of the Russian Federation is the declarant. At the same time, to carry out customs operations, the declarant has the right to hire an intermediary - a customs broker (representative), who will act on behalf of and on behalf of the declarant. Then it is the customs broker who will have to pay customs duties and taxes (clause 2 of Article 144 of the Labor Code of the Russian Federation). However, this does not mean that the declarant will be able to avoid liability for non-payment of customs duties and taxes. True, in such a situation, the customs broker bears joint and several responsibility with the declarant for the payment of customs duties and taxes, and in full the amount of customs duties payable. Before amendments are made to the Customs Code by Federal Law No. 207-FZ, clause 1, art. 320 of the Labor Code of the Russian Federation provided: if the declaration is made by a customs broker (representative), he is responsible for paying customs duties and taxes in accordance with clause 2 of Art. 144 of the Labor Code of the Russian Federation, including in cases of incorrect declaration resulting from an unreliable declaration (Resolution of the Federal Antimonopoly Service of the Eastern Military District of February 17, 2010 N A11-4187/2009). The customs broker (representative) bore the same responsibility as the declarant (clause 2 of Article 144 of the Labor Code of the Russian Federation). In this regard, it was the customs broker who was required to pay customs duties in the event of non-payment or incomplete payment of customs duties and taxes on time.

From 01.10.2009, in case of joint liability of persons responsible for the payment of customs duties and taxes, demands for payment of customs duties are presented to both the declarant and the customs broker, indicating this in these requirements (new clause 4.1 of Article 348 of the Labor Code of the Russian Federation).

The basis for calculating customs duties is the customs value of goods and (or) their quantity. The tax base for VAT is determined by the taxpayer in accordance with Chapter. 21 of the Tax Code of the Russian Federation and the customs legislation of the Russian Federation (clause 1 of Article 153 of the Tax Code of the Russian Federation). Clause 1 of Art. 160 of the Tax Code of the Russian Federation determines that in the general case, when importing goods into the customs territory of the Russian Federation, the VAT tax base is determined as the amount:

Customs value of these goods;

Customs duties payable;

Excise taxes payable (on excisable goods).

Within the framework of this article, we will not consider the procedure for determining the tax base for excise taxes when importing excisable goods into the customs territory of the Russian Federation (established by Article 191 of the Tax Code of the Russian Federation).

Thus, the amount of customs duties and customs VAT depends primarily on the customs value of imported goods. The customs value of these goods is determined by one of the methods described in Section. IV Law of the Russian Federation of May 21, 1993 N 5003-1 “On Customs Tariffs”, and is declared to the customs authority when declaring goods. At the same time, on the basis of clause 2 of Art. 323 of the Labor Code of the Russian Federation, the customs value of goods declared by the declarant and the information provided by him related to its determination must be based on reliable and documented information. In this regard, due to the requirements of paragraph 4 of Art. 131 of the Labor Code of the Russian Federation, the declarant is obliged, along with the customs declaration, to submit documents justifying the declared customs value and the method he has chosen to determine the customs value. The list of documents and information required for customs clearance of goods in accordance with the chosen customs regime is given in the Appendix to Order of the Federal Customs Service of Russia dated April 25, 2007 N 536. If the declarant has difficulties submitting the relevant documents simultaneously with the customs declaration, he has the right to apply for a written permission to submit these documents within the time required for their receipt. This period cannot exceed 45 days after acceptance of the customs declaration, unless a different period is established by the Customs Code. In this case, the declarant must submit to the customs authority in writing an undertaking to submit documents within the prescribed period (given in the Appendix to the Order of the Federal Customs Service of Russia dated September 5, 2006 N 842).

Please note that failure to submit documents confirming the information stated in the customs declaration within the prescribed period, if such documents were not submitted simultaneously with the customs declaration, is an administratively punishable act. Officials can be fined from 2,000 to 5,000 rubles, legal entities - from 50,000 to 100,000 rubles. (clause 3 of article 16.12 of the Code of Administrative Offenses of the Russian Federation).

Choosing a method for determining customs value

As stated in paragraph 1 of Art. 12 of the Law of the Russian Federation N 5003-1, the determination of the customs value of goods imported into the customs territory of the Russian Federation is based on the principles for determining the customs value of goods established by international law and generally accepted international practice. Law of the Russian Federation N 5003-1 proposes six methods for determining the customs value of goods imported into the customs territory of the Russian Federation:

1) at the cost of the transaction with imported goods;

2) at the cost of a transaction with identical goods;

3) at the cost of a transaction with similar goods;

4) subtraction;

5) addition;

6) reserve.

If there is such a possibility, the first method is used - based on the value of the transaction with imported goods (this is the primary basis). Otherwise, they move on to the next method (the methods are applied sequentially, with the exception of the subtraction method and the addition method, the order of application of which is left to the declarant), each subsequent method is applied if the customs value cannot be determined by using the previous one. We emphasize: the methods are applied sequentially, with the exception of the subtraction and addition methods, which, at the discretion of the declarant, can be applied in any sequence. The customs authority, when independently determining the customs value, does not have such freedom and must apply all methods, without exception, in a consistent manner. The calculation of payable customs duties and taxes is carried out by the customs authority in the event of a requirement to pay customs duties in accordance with Art. 350 of the Labor Code of the Russian Federation (clause 2 of Article 324 of the Labor Code of the Russian Federation).

In the case of applying the main method - based on the value of the transaction with imported goods - the customs value of the goods is the transaction value - the price actually paid or payable for the goods when they are sold for export to the Russian Federation and increased by additional charges indicated in Art. 19.1 of the Law of the Russian Federation N 5003-1. The price actually paid or payable means the total amount of all payments made or to be made by the buyer directly to the seller and (or) a third party in favor of the seller for imported goods. In this case, the following expenses are not included in the customs value of goods if they are separated from the price actually paid or payable, declared by the declarant and confirmed by him with documents:

Expenses for construction, construction, assembly, installation, maintenance or technical assistance in relation to such valued goods as industrial installations, machinery or equipment made after importation into the customs territory of the Russian Federation of the goods being valued;

Costs of transportation (transportation) of the goods being valued after their arrival in the customs territory of the Russian Federation;

Duties, taxes and fees levied in the Russian Federation.

Please note: the statement by the declarant or customs broker (representative) when declaring goods of false information about them, if such information served as the basis for exemption from customs duties, taxes or for understating their amount, is fraught with administrative punishment. A fine in the amount of 10,000 to 20,000 rubles may be applied to officials. Legal entities risk being fined in the amount of one-half to double the amount of unpaid customs duties and taxes, with or without confiscation of goods that were the subject of an administrative offense, or the items of the administrative offense will be confiscated from them. This responsibility is established in paragraph 2 of Art. 16.2 Code of Administrative Offenses of the Russian Federation. We emphasize that information, the unreliable statement of which forms the objective side of the charged administrative offense, includes the qualitative characteristics of the product. Thus, for indicating in the customs declaration false information about the foreign exchange rate, which resulted in the indication in the customs declaration of false information about the value of the goods, the organization cannot be held liable under clause 2 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation, which is confirmed by established arbitration practice (see, for example, Resolution of the FAS Central District dated December 29, 2009 N A08-5428/2009-17).

We make a calculation

The amounts of customs duties and taxes payable are calculated in the currency of the Russian Federation (clause 3 of Article 324 of the Labor Code of the Russian Federation). If necessary, for the purposes of calculating customs duties and taxes, including determining the customs value of goods, foreign currency is recalculated. For this purpose, in accordance with Art. 326 of the Labor Code of the Russian Federation, the exchange rate of foreign currency to the currency of the Russian Federation is used, established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments and valid on the day the customs declaration is accepted by the customs authority.

As for the rates, those in effect on the day the customs declaration was accepted by the customs authority are used, with the exception of certain cases. According to paragraph 1 of Art. 3 of Law of the Russian Federation N 5003-1, customs duty rates are uniform and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for cases provided for by this Law.

When importing goods, a trade organization must focus on rates corresponding to the name and classification of goods in accordance with the Customs Tariff of the Russian Federation and the Tax Code. For example, when fresh tomatoes are imported into the customs territory of the Russian Federation in the period from May 1 to May 14, the amount of customs duty is determined based on a rate of 15% of the customs value of tomatoes, but not less than 0.08 euros per 1 kg of tomatoes.

It is allowed, at the request of the declarant, to declare goods of various names contained in one consignment indicating one classification code according to the Commodity Nomenclature of Foreign Economic Activity, provided that this classification code corresponds to the customs duty rate of the highest level (clause 1 of Article 128 of the Labor Code of the Russian Federation). In this case, for all such goods, the rates of customs duties and taxes corresponding to this classification code are applied (paragraph 2, paragraph 2, article 325 of the Labor Code of the Russian Federation).

To determine the amount of customs duty and VAT, you can use the following formulas:

Customs duty = Customs value of goods x Exchange rate of the Central Bank of the Russian Federation on the day of acceptance of the customs declaration (if the customs value must be converted into rubles) x Import customs duty rate

VAT = (Customs value of goods x Exchange rate of the Central Bank of the Russian Federation on the day of acceptance of the customs declaration + Customs duty + Excise tax amount (for excisable goods)) x Tax rate

Please note that in relation to goods originating from countries with which trade and political relations do not provide for most favored nation treatment, the rates of import customs duties established by the Customs Tariff of the Russian Federation are doubled, with the exception of cases where the Russian Federation provides tariff benefits (preferences) on the basis of the relevant provisions of the Law of the Russian Federation N 5003-1.

About customs duties

In accordance with Art. 357.1 of the Labor Code of the Russian Federation, customs duties include:

Customs fees for customs clearance;

Customs fees for customs escort;

Customs fees for storage.

Customs fees for customs clearance

These customs duties are paid when declaring goods, including when submitting to the customs authority an incomplete customs declaration, a periodic customs declaration, a temporary customs declaration, a complete customs declaration (clause 1, clause 1, article 357.7 of the Labor Code of the Russian Federation). The same persons who are responsible for paying customs duties and taxes are responsible for paying customs duties for customs clearance. These customs duties must be paid before submitting the customs declaration or simultaneously with its submission (clause 1 of Article 357.6 of the Labor Code of the Russian Federation).

To calculate customs fees for customs clearance, the rates in effect on the day the customs declaration is accepted by the customs authority are applied (clause 1 of Article 357.4 of the Labor Code of the Russian Federation). The rate is established by Decree of the Government of the Russian Federation of December 28, 2004 N 863 (clause 1) and depends on the customs value of goods. For example, if the customs value of goods is 450 thousand rubles. 1 kop. or more, but does not exceed 1200 thousand rubles. inclusive, the customs fee for customs clearance of goods is 2000 rubles. (if the customs value is determined in foreign currency, it is recalculated at the foreign currency to ruble exchange rate established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments on the day the customs declaration is accepted by the customs authority). The maximum amount of customs duty for customs clearance is 100,000 rubles.

Let us note two additional points. Firstly, in the case of repeated submission of a customs declaration for the same goods when applying for the same customs regime (with the exception of filing a full customs declaration for periodic temporary declarations), customs fees for customs clearance are paid in the amount of 500 rubles.

Secondly, during customs clearance of goods for which periodic temporary declaration is applied, customs duties for customs clearance are paid at the rates established by clause 1 of the Government of the Russian Federation No. 863, when submitting both a temporary and a full customs declaration.

The list of goods for which customs duties for customs clearance are not charged is given in paragraph 1 of Art. 357.9 Labor Code of the Russian Federation. Among other things, it included goods imported into the customs territory of the Russian Federation within one week to one recipient, the total customs value of which does not exceed 5,000 rubles.

Customs fees for customs escort

This type of customs duties is collected when accompanying vehicles transporting goods in accordance with the procedure for internal customs transit or the customs regime for international customs transit. Accordingly, the obligation to pay customs fees for customs escort arises for persons who have received permission for domestic or international customs transit.

Customs fees for customs escort are calculated based on the rates in effect on the day the transit declaration is accepted by the customs authority, and are payable before the actual implementation of customs escort (clause 2 of Article 357.4, clause 2 of Article 357.6 of the Labor Code of the Russian Federation). Cases of exemption from payment of these customs duties have not been established to date. In principle, this can be done by the Government of the Russian Federation in accordance with paragraph 3 of Art. 357.9 Labor Code of the Russian Federation.

The rates of customs duties for customs escort are established in clause 2 of Art. 357.10 Labor Code of the Russian Federation. For the implementation of customs escort of each motor vehicle and each unit of railway rolling stock over the distance:

Up to 50 km you will have to pay 2000 rubles;

From 51 to 100 km - 3000 rubles;

From 101 to 200 km - 4000 rubles;

Over 200 km - 1000 rub. for every 100 km of travel, but not less than 6,000 rubles.

The customs fee for customs escort of each sea, river or aircraft is 20,000 rubles. regardless of travel distance.

Customs fees for storage

This customs fee is paid if goods are stored in a temporary storage warehouse or in a customs warehouse of a customs authority. Responsible for the payment of customs duties for storage are the persons who placed the goods in a temporary storage warehouse or a customs warehouse of the customs authority, and in case of alienation of goods located in the customs warehouse of the customs authority, the persons who acquire property rights to such goods.

To calculate the amounts of customs duties for storage, the rates in effect during the period of storage of goods in the relevant warehouse are applied (clause 3 of Article 357.4 of the Labor Code of the Russian Federation), payment is made before the actual release of goods from this warehouse (clause 3 of Article 357.6 of the Labor Code of the Russian Federation). Customs duties for storage are not charged:

When customs authorities place goods in a temporary storage warehouse or in a customs warehouse of a customs authority;

In other cases determined by the Government of the Russian Federation. These have not currently been established.

Customs fees for storage in accordance with paragraph 3 of Art. 357.10 of the Labor Code of the Russian Federation are paid in the amount of 1 rub. from every 100 kg of weight of goods per day, and in specially adapted (furnished and equipped) premises for storing certain types of goods - 2 rubles. from every 100 kg of goods weight per day. Partial 100 kg of goods weight is equivalent to a full 100 kg, and an incomplete day is equivalent to a full day.