Customs payments are paid to the accounts of the Federal Treasury in the currency of the Russian Federation.

Requisites for payment of customs payments:

Interregional operational UFK ( FCS of Russia)

TIN 7730176610

Gearbox 773001001

account 40101810800000002901

BIC 044501002

Customs payments can be paid in two ways:

• payment orders,
• using electronic terminals.

IN payment order must be completed:

• KBK - budget classification code in accordance with the Order of the Federal Customs Service of Russia dated February 17, 2014 No. 231 "On approval of the List of compliance of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities, budget classification codes";
• field 107 - number of the customs authority;
• purpose of payment. Depending on the type of payment, there are advance payments, import customs duties, export customs duties, VAT, penalties, as well as special, anti-dumping and countervailing duties (Order of the Federal Customs Service of Russia dated December 30..2010 N 2747). The corresponding payment type code is indicated in 47 gr. DT.

After payment in the bank, funds are credited to the account of the customs authority the next day after lunch.

The funds paid to the account of the customs authority are the property of the person who made the payments and cannot be considered as customs payments or a cash deposit until the said person makes an order to this effect to the customs authority.

The term of use of the payment order is three years from the date of the last write-off Money. If no write-offs were made, then from the date of the payment order.

Payment of customs duties using electronic terminals installed in places customs clearance, be made using a plastic card of Customs Card LLC. After specifying all the necessary data, the electronic terminal prints out a check and a confirmation of the cassation. Cash immediately appears in customs system AIST-M. The check number is displayed in four digits.

How to pay customs payments by means of a customs representative?

To pay customs payments in cash of a customs representative, it is necessary to register an agreement for brokerage services in the customs payments department. If the declarant has not previously been registered with the customs authority, the following documents must be submitted: OGRN, TIN/KPP certificate, State Committee for Statistics.

How to find out why the money was not included in the payment of customs duties?

The AIST-M customs system identifies payment documents by TIN and KPP. If a foreign trade participant changes the checkpoint, it is necessary to register again. The program does not identify payment orders with old data, therefore, it is necessary to provide a letter to the customs authority with a request to merge personal accounts.

How can an individual pay customs duties?

Payment by individuals of customs duties, taxes in respect of goods for personal use can be carried out at the cash desk of the customs authority.

Upon a written application of the person who contributed the funds, the customs authority, no later than 30 days from the date of receipt of such an application, is obliged to provide in writing a report on the expenditure of funds contributed as advance payments and (or) confirmation of payment of customs payments, but not more than three years prior to said application.

How to issue security for payment of customs duties and taxes?

Security for the payment of customs duties and taxes shall be provided to the customs authority that releases the goods. The payer has the right to choose any of the ways to ensure the payment of customs duties and taxes:

• cash (money);
• bank guarantee;
• surety;
• pledge of property.

Cash (money) as security for the payment of customs duties and taxes (cash deposit) shall be deposited into the account of the Federal Treasury. Collateral payment can be made only from a payment order with advance payments from CCC. A customs receipt is issued to confirm the payment of a cash deposit. In case of non-fulfillment of obligations, the cash deposit is debited by the customs authority, and a demand is made for the payment of penalties.

As security for the payment of customs duties and taxes, the customs authorities accept bank guarantees issued by banks, other credit organizations or insurance organizations included in the Register of banks, other credit institutions and insurance organizations that have the right to issue bank guarantees for the payment of customs duties and taxes, which is maintained by the Federal Customs Service of Russia (Order of the Federal Customs Service of Russia dated April 6, 2012 No. 666). The exclusion of a bank, other credit organization or insurance organization from the Register does not terminate the validity of bank guarantees issued by them and accepted by the customs authorities and does not release them from liability for non-fulfillment or improper fulfillment of the terms of such bank guarantees.

A suretyship is formalized by a suretyship agreement between the customs authority and the surety.

How to determine the amount of customs duties if there is no exact information about the product?

If it is impossible to accurately determine the amount of customs duties and taxes payable due to failure to provide the customs authority with accurate information about the nature of goods, their name, quantity, country of origin and customs value, the amount of security is determined based on the highest rates.

How to return the amount paid to the customs authorities?

The refund of customs duties, taxes and other funds is divided into:

• return of advance payments;
• refund of overpaid or overcharged amounts of customs duties, taxes and other funds;
• refund of the deposit.

To return, you must contact the customs authority with a statement. Depending on the type of return, the application is filled out according to the relevant annex of the Order of the Federal Customs Service of Russia dated December 22, 2010 N 2520.

The following documents must be attached to the application for the refund of advance payments:

1. payment document confirming the transfer of funds;
2. a copy of the certificate of registration with the tax authority, notarized or certified by the customs authority upon presentation of the original document;
3. a copy of the certificate of state registration certified by a notary or a customs authority upon presentation of the original document;
4. a document confirming the authority of the person who signed the application for the return of advance payments, certified by a notary or a customs authority upon presentation of the original document;
5. a sample signature of the person who signed the application for the return of advance payments, certified by a notary or a customs authority upon presentation of the original document proving the identity of the person who signed the application.

If these documents have already been submitted to the customs authority before, then the person has the right not to submit such documents again, informing the customs authority about it.

The following documents must be attached to the application for the refund of overpaid or overcharged amounts of customs duties and taxes:

1. documents confirming the calculation of customs duties, taxes subject to refund;
2. documents confirming the fact of excessive payment or excessive collection of customs duties and taxes.

The following documents are attached to the application for the return of the deposit:

1. all documents required for the return of advance payments;
2. customs receipt;
3. documents confirming the fulfillment (termination) of an obligation secured by a monetary pledge.

The refund is made to the payer's account specified in the refund application. The return of customs duties and taxes at the request of the payer may be made in the form of a set-off against the fulfillment of obligations for the payment of customs duties, taxes, penalties, interest on a certain customs document.

Reimbursement of customs duties and taxes is not made if the payer has a debt to pay customs duties and taxes in the amount of the said debt.

RF introduced amendments that specified the grounds for termination of the obligation to pay customs duties and taxes.

Earlier in paragraph 3 of Art. 319 of the Customs Code of the Russian Federation contained a reference rule, according to which, in respect of goods released for free circulation, the obligation to pay customs duties and taxes was terminated in cases provided for by the Tax Code of the Russian Federation.

The application of the Tax Code of the Russian Federation to customs legal relations caused controversy. As a result, the Customs Code of the Russian Federation clearly stated that the obligation to pay customs duties ceases:

1) with payment in full of the amounts of customs duties and taxes;

2) with the death of a natural person - the payer of customs duties, taxes, or with the declaration of his death in accordance with the procedure, established by law Russian Federation;

3) with the liquidation of the organization - the payer of customs duties and taxes.

The Customs Code of the Customs Union introduces its clarifications. In accordance with Art. 80 of the Customs Code of the Customs Union, the obligation to pay customs payments terminates in the following cases:

1) payment or collection of customs duties;

2) placement of goods under the customs procedure for release for domestic consumption with the provision of benefits for the payment of customs duties and taxes that are not associated with restrictions on the use and (or) disposal of these goods;

3) destruction (irretrievable loss) of foreign goods due to an accident or action force majeure or as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

4) if the amount of the unpaid amount of customs duties and taxes does not exceed the amount equivalent to two euros;

5) placement of goods under the customs procedure of refusal in favor of the state, if the obligation to pay customs duties and taxes arose before registration customs declaration to place goods under this customs procedure;

6) circulation of goods in the ownership of the state;

7) foreclosure of goods, including at the expense of the cost of goods;

8) refusal to release goods in accordance with the declared customs procedure, in respect of the obligation to pay customs duties and taxes that arose during the registration of a customs declaration for the placement of goods under this customs procedure;

9) recognizing it as hopeless for collection.

It follows from the list that the Union Code mixes grounds for exemption from customs duties and termination of the obligation to pay them.

Unlike the Labor Code of the Customs Union, in paragraph 2 of Art. 319 of the Customs Code of the Russian Federation, the transfer of goods into the ownership of the state is named as a basis for exemption from customs duties, and not the termination of the obligation to pay them.

Let us pay attention to one of the grounds for termination of the obligation to pay customs duties, namely, if the unpaid payment is less than two euros.

There is a similar provision in the Customs Code of the Russian Federation. True, the amount of 150 rubles. and it concerns not the termination of the obligation to pay customs duties, but the collection of customs payments. In accordance with paragraph 5 of Art. 348 of the Customs Code of the Russian Federation, compulsory collection of customs payments is not made if the amount of unpaid customs duties and taxes in respect of goods specified in one customs declaration, or goods sent at the same time by the same sender to one recipient, is less than 150 rubles .

Behind this, at first glance, pun (the prohibition of collection in the Customs Code of the Russian Federation and the termination of the obligation to pay in the Customs Code of the Customs Union), serious changes are hidden in the two codes. If now a participant in foreign economic activity does not pay customs payments in the amount of 149 rubles, no one will remove the status of an offender from him and will not release him from liability for non-payment, since the obligation to pay even such an amount remains - there will be no recovery itself. According to the Customs Code of the Customs Union, there is no obligation to pay amounts less than two euros. This means that if they are not paid, there is no liability or penalty.

If we talk about the grounds for exemption from customs duties, the following should be noted.

According to paragraph 2 of Art. 319 of the Customs Code of the Russian Federation, customs duties and taxes are not paid when the total customs value of goods imported within one week to one recipient does not exceed 5,000 rubles.

Paragraph 2 of Art. 80 of the Customs Code of the Customs Union exempts from duties goods imported to the address of one recipient from one sender under one transport (transportation) document, the total customs value of which does not exceed the amount equivalent to 200 euros (about 9,000 rubles). The duty-free limit has almost doubled, a single sender clause has been added, and, most importantly, there is no reference to a weekly period.

This means that the transported goods can be divided into batches worth 200 euros, each of which follows its own transport document or is sent by different senders, and pay nothing.

Timing: where you left, where you arrived

The term for the release of goods in the Customs Code of the Customs Union (clause 1 of article 196) has been reduced from three to two working days from the day following the day of registration of the customs declaration. But this change is not as significant as the others.

When importing goods, customs payments must be paid no later than the day the customs declaration is submitted (clause 1, article 329 of the Customs Code of the Russian Federation). It is submitted no later than 15 days from the day the goods are presented to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed (clause 1, article 129 of the Customs Code of the Russian Federation).

The payment of customs duties and taxes is now given 15 days from the date of importation of goods.

TC CU has extended this period. In paragraph 3 of Art. 211 of the Customs Code of the Customs Union establishes that import customs duties must be paid before the release of goods in accordance with the customs procedure for release for domestic consumption. That is, in fact, the payment period is equated to the period of temporary storage. And the deadline for temporary storage remained unchanged - four months (clause 2, article 170 of the Customs Code of the Customs Union).

By the term of temporary storage in paragraph 1 of Art. 185 of the Customs Code of the Customs Union, the deadline for filing a customs declaration is also equated. But these are not all changes in the declaration order.

Customs declaration: submit and rewrite

The fact of non-payment of customs duties and taxes at the time of filing a customs declaration is not a basis for refusing to accept it (clause 2, article 132 of the Customs Code of the Russian Federation). Consequently, the acceptance of the declaration will be refused if customs fees for customs clearance are not paid.

In paragraph 4 of Art. 190 of the Customs Code of the Customs Union, which contains a closed list of grounds for refusing to register a declaration, there is no such clause. This means that customs clearance fees, as well as duties and taxes, must be paid by the time the goods are released, and not by the time the declaration is filed.

According to paragraph 2 of Art. 191 of the Customs Code of the Customs Union, foreign economic activity participants are allowed to make changes to the declaration not only before the completion of registration, but also after the release of goods. True, there are no conditions for this: they must be determined by the decision of the Commission of the Customs Union.

Another change - clarification of the conditions for the withdrawal of the declaration by the participant foreign economic activity.

Paragraph 1 of Art. 134 of the Customs Code of the Russian Federation allows you to withdraw a customs declaration if, before receiving the declarant's request, the customs authority has not established the inaccuracy of the information indicated in it, except for the case of detection of inaccuracies that do not affect the decision to release the goods.

Paragraph 3 of Art. 192 of the Customs Code of the Customs Union establishes that the withdrawal of a customs declaration is allowed if, before receiving the declarant's request, the customs authority did not notify the declarant of the place and time of the customs examination of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the Customs Union, entailing an administrative or criminal liability.

After the customs examination of the goods, the declaration may be withdrawn only if during such examination no violations of the customs legislation of the Customs Union were found, entailing administrative or criminal liability.

customs control

Major changes in procedures and methods customs control compared to the current ones. But there is one change that will bring a lot of trouble not only to foreign economic activity participants.

Customs has the right to carry out control measures after the release of goods. Now, based on paragraph 2 of Art. 361 of the Labor Code of the Russian Federation, such control can be carried out within a year from the date of loss of the status of goods under customs control. And according to Art. 99 of the Customs Code of the Customs Union, this period has been extended to three years.

Moreover, the Customs Code of the Customs Union allows the member states of the Customs Union to increase it up to five years. Russian customs officials are unlikely to miss this opportunity. And this will become a real problem, given the changes that have occurred with the customs audit (in the Customs Code of the Customs Union - customs audit).

Not only declarants and customs representatives can check. Customs officers can also visit any other persons who have acted as counterparties under internal agreements in relation to the goods being checked.

Meanwhile, now a customs audit can be carried out with persons engaged in wholesale or retail imported goods (clause 2, article 376 of the Labor Code of the Russian Federation). That is, two conditions must be met:

The organization is engaged in trade in imported goods;

At the time of verification, the organization owns such goods.

TK TS unleashed the hands of customs officers. With a check, they can come, among other things (clause 2 of article 122 of the Labor Code of the Customs Union):

To persons directly or indirectly involved in transactions with goods placed under the relevant customs procedure;

Persons in respect of whom there is information that in possession and (or) use are (were) goods illegally moved across the customs border.

After the entry into force of the Customs Code of the Customs Union, a situation may become normal when an organization has bought goods in Russia for its own needs, and two years later customs will come to it and say: the goods were imported with violations, which can significantly undermine the stability of civil circulation.

In addition, according to paragraph 1 of Art. 134 of the Customs Code of the Customs Union during the inspection, the customs will have the right to demand from banks and other credit organizations information and documents regarding the movement of funds on the accounts of organizations and necessary for carrying out customs check, including those containing banking secrecy, as well as request and receive information and documents from tax and other state authorities, including those constituting commercial, banking, tax and other secrets protected by law.

customs detention

What will happen after July 1, 2010 with goods for which no declaration has been filed or for which the period of temporary storage has expired?

In these cases, in Chapter 21 of the Customs Code of the Customs Union, customs is ordered to detain goods (goods and documents for them that are not subjects of administrative offenses or crimes). The detained goods and documents for them are seized and stored by the customs authorities for one month, and perishable products - within 24 hours (clause 1, article 146 of the Customs Code of the Customs Union).

If the owner of the goods shows up and hurries to comply with all customs formalities, the goods will be returned to him (of course, the owner himself will pay for storage). If no one comes for the goods, then in accordance with paragraph 1 of Art. 148 of the Labor Code of the Customs Union, they will be implemented or destroyed.

The changes, due to take effect July 1, 2010, are ambiguous. In some ways, participants in foreign economic activity have won, but in some ways, customs has expanded its already great powers. For the Customs Code of the Customs Union to work, not only its ratification is needed, but also serious changes in the national customs legislation of Russia. To this end, the FCS of Russia took up the development of the draft law "On customs regulation in the Russian Federation". This law should replace the current internal

are duties, taxes and fees levied government bodies from participants in foreign economic activity (FEA) when moving goods, goods and Vehicle through the customs border of the Customs Union (CU).

According to paragraph 1 of Article 34 of the Tax Code of the Russian Federation (Part One), customs authorities enjoy the rights and bear the obligations of tax authorities to collect taxes when goods are moved across the customs border of the Customs Union in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs, this Code (Tax), other federal laws on taxes, as well as other federal laws.

The object of imposition of customs duties and taxes are goods transported across the customs border in accordance with Article 51 of the Customs Code of the Eurasian economic union- TC EAEU. (previously see the Customs Code of the Customs Union - TC CU).

The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of the goods and (or) their physical characteristic in physical terms (quantity, weight, taking into account its primary packaging, which is inseparable from the product before its consumption and in which the product is presented for retail, volume or other characteristic) (Article 51 of the Labor Code of the EAEU).

The tax base for calculating taxes is determined in accordance with tax legislation.

Types of customs payments

Article 46 of the EAEU Labor Code defines the following types customs payments:

• Import customs duty;
• export customs duty;
• value added tax;
• excise;
• Customs duties;
• Special, anti-dumping and countervailing duties.

customs duty- a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border of the Union, in accordance with Article 2 of the Customs Code of the EAEU (previously see). The duty is import and export. The amount of duties charged varies depending on the type of goods and the category of a foreign economic activity participant and is specified in the Common Customs Tariff of the Eurasian Economic Union (CET). A number of goods (cars, oil products) are subject to high import and export customs duties. Individuals who transport goods for personal use across the customs border are exempted from paying duties (for goods that are not goods for personal use, see Appendix No. 6 to Decision No. 107).

Value Added Tax (VAT)- This is a type of customs payments that is charged when goods are imported into the territory of the Customs Union. There are two types of VAT: 0%, 10% or 20% (until 12/31/18 it was 18%). The amount of VAT depends on the type of goods (preference is provided for some goods - 0%).

excise tax- this is a kind of indirect taxes and is imposed on excisable products (petroleum products, cars, alcoholic and tobacco products), that is, for goods for which the demand does not change due to an increase or decrease in their value.

Customs duties- these are mandatory payments levied for the performance by the customs authorities of customs operations related to the release of goods, customs escort of vehicles, as well as for the performance of other actions of art. 47 TC EAEU (formerly).

Calculation of customs payments and their methods

- this is a complex value, consisting of several types of mandatory customs payments: customs clearance fee, excise duty, duty and VAT, which is calculated depending on the type of product according to its TN VED code at the customs tariff customs union.

Calculator for calculating customs payments

customs value

Customs duty rate %

An example of calculating the customs payment:

If the value of the goods is 1200 dollars, provided that the duty on it is 10% and VAT 20%, the customs payment will be calculated as follows:
accrual basis 1200 dollars (80400.00 rubles at the exchange rate of the Central Bank of the Russian Federation at the time of filing the declaration*)
1) customs clearance fee RUB 375.00
2) 10% duty RUB 8040.00
3) 20% VAT RUB 17,688.00 (80400.00 + 8040.00 = RUB 88440.00 * 0.20 = RUB 17688.00)

The total amount of the customs payment paid to the customs will be 389.59 US dollars or 26,103.00 rubles at the exchange rate of the Central Bank at the time of filing the declaration.

The total cost of the goods when imported into the Russian Federation, taking into account the payment of customs duties, will be 1,584.00 US dollars or 106,128.00 rubles.
(1200,00 + 389,59 = $1584.59 or 80400.00 + 26103.00 = 106128.00 rubles. )

* - In our example, the exchange rate of the Central Bank at the time of registration of the declaration is taken at the rate of 67 rubles per 1 US dollar

Attention! Customs payments are paid in the currency of the country in which the customs clearance of the goods takes place.

The calculation of customs duties can be made only after the customs value of the declared goods is known. The customs value of the goods (TCT) is the sum of the value of the goods and the cost of its delivery to the customs border (customs union when importing). If the cost of transportation can be obtained from the carrier company, then the declarant can obtain the cost of goods from the contract (agreement) of a foreign trade transaction.

6 methods for determining customs value

Exists 6 methods determining the customs value of goods of the Customs Code of the EAEU Chapter 5 (previously see the Agreement of January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union”) ():

1. According to the value of the transaction with the imported goods. This is the most commonly used method for assessing the customs value of goods (CT). It is determined on the basis of the value of the foreign trade transaction at the time the goods crossed the customs border, including the costs (for transportation, insurance and licensing) incurred by the declarant until the moment the goods crossed the customs border.

2. By the value of the transaction with identical goods. ST is determined based on the analysis of transactions for similar goods. The method is applicable only when the compared products:

• Were sold for import into the territory of the Russian Federation;
• Were imported at approximately the same time as the goods being valued (not earlier than 90 days prior to the importation of the goods being valued);
• They were imported in approximately the same quantity and on the same commercial terms as the goods being valued. If identical goods were imported in a different quantity and under different conditions, the declarant adjusts their prices taking into account these factors and must document the validity of such calculations to the customs inspector. If, when applying this method, more than one transaction price for identical goods was revealed, then the lowest of them is taken as the basis for determining the customs value of the declared goods.

3. By the cost of a transaction with homogeneous goods. This method definition of ST is similar to the second method, but differs in that it analyzes transactions with homogeneous goods, that is, goods that are not completely identical, but have a sufficient number of similar characteristics and consist of similar components, which allows such goods to perform similar functions and be commercially interchangeable with the declared goods.

4. Based on cost subtraction. The ST valuation method is based on the cost at which homogeneous or identical goods were sold by the largest aggregated batch in the territory of the Russian Federation, minus such costs as payment of customs duties, costs of transporting goods and selling them, etc.

5. Based on the addition of value. ST is determined on the basis of the estimated value of the declared goods. The estimated value of the goods is determined by adding:

• Manufacturing costs and costs for the production of goods;
• Amounts of profit and commercial expenses;
• transportation costs;
• loading and unloading costs;
• Insurance costs.

6. Backup method. The size of ST is determined on the basis of expert estimates. To make an assessment of the TST, experts study the value of the transaction for the imported goods, compare it with the prices at which the imported goods are sold in the country in normal conditions trade and competition.

To assess ST, the declarant may need the following documents: a direct contract with the plant, documents confirming the fact of payment for the goods, export declaration, invoice, price list of the plant, an annex to the contract with prices, the official website of the plant with prices and articles matching the data indicated in a foreign trade contract.

Based on the customs value of the goods, the amount of customs duty is determined. The amounts and types of customs duties are defined in the Common Customs Tariff of the EAEU (CCT EAEU). The customs tariff provides for three types of rates:

• ad valorem– The rate is a fixed interest rate. The amount of customs duty is determined depending on the customs value of the goods (the cost of the goods + the cost of delivering the goods to the border);
• specific- the amount of the duty is strictly fixed and is imposed on a unit of goods (liter, kilogram, etc.);
• Combined– the rate combines both ad valorem and specific types of rates. When calculating customs duties, the duty, the amount of which is greater, is subject to payment.

In addition to customs duties, customs collect VAT, excise and other customs duties.

VAT, according to Article 164 of the Tax Code of the Russian Federation, there are two types: 10% and 20% (According to Law No. 303-FZ, from 2019).

excise taxes are also determined in accordance with the Tax Code of the Russian Federation (see article 193 of the Tax Code of the Russian Federation, part 2).

Types and rates customs fees are established by the internal legislation of the Member States of the Customs Union. Customs fees include:

• Customs clearance fee - the amount is established by the Government of the Russian Federation ();
• Fee for customs escort (the amount of customs payments depends on the distance of the cargo movement);
• The fee for storing cargo in a customs warehouse, in accordance with paragraph 3 of Article 47 of the Customs Code of the EAEU (formerly paragraph 3 of Article 72 of the Customs Code of the Customs Union), the amount of customs fees cannot exceed the approximate cost of expenses of customs authorities for performing actions in connection with which a customs fee is established.

Fee rates for customs clearance of goods

(including 25% discount for electronic declaration)

Also, customs payments include all kinds of penalties and fines accrued for delay or evasion of customs payments.

Customs payments are paid in the currency of the country in which the customs clearance of the goods takes place.

Evasion of customs payments

Evasion of customs payments is unacceptable and is punishable by fines, penalties and even administrative arrest.

However, the Customs Code of the EAEU provides for cases when the amount of customs payments can be significantly reduced. We are talking about benefits for the payment of customs duties.

Benefits for the payment of customs duties

Tariff preferences- exemption from payment of import customs duties in respect of goods originating from countries that form a free trade zone together with the Russian Federation, or have signed agreements aimed at creating such a zone, or a reduction in the rates of import customs duties in respect of goods originating from developing or least developed countries countries using unified system tariff preferences of the Customs Union (Article 36 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the Customs Tariff”).

Tariff benefits- These are benefits for the payment of customs duties. They apply to goods produced in countries that have an agreement with the Russian Federation on the mutual provision of tariff preferences and benefits.

Tax benefits. These benefits, for example, include benefits for the payment of VAT on the importation into the territory of the Russian Federation of imported goods related to technological equipment, analogues of which are not produced in Russia (Article 150 of the Tax Code of the Russian Federation).

Sizes and types privileges for the payment of customs duties are determined by the internal legislation of the member states of the Customs Union.

Payment of customs duties - procedure and terms

The obligation to pay customs duties is assigned to the declarant in accordance with Article 50 of the Customs Code of the EAEU (previously see). After calculating customs payments, the declarant deposits funds to the account of the customs authority, which carries out customs clearance of the declared goods. Individuals can deposit funds through specialized terminals on the territory of the customs post (if any). Legal entities can use a customs card or a card of the Round payment system, which allows making customs payments without delay.

Terms of payment of customs duties. Customs payments are paid by the declarant in the form of an advance payment. They must be credited to the account of the customs authority before the submission of the customs declaration.

Return of customs payments

In case of overpayment of customs payments, the declarant has the right to apply to the customs authority with a written application for the return of overpaid funds. Documents confirming this fact must be attached to the application.

Do you want to make an accurate calculation of customs payments? – We will help you!

Throughout the history of Russia, much attention has been paid to the issues of customs taxation, which is largely determined by the role of customs payments in the development of national industry and an increase in the revenue side of the state budget. depending on political and economic conditions the degree of intervention in the foreign economic sphere also changed. For many years, the USSR had a state monopoly on foreign trade was replaced by methods of state regulation of foreign economic activity (FEA) generally recognized in world practice, related to the economy, the main role in which belongs to tax regulation, in turn, based on the application of customs taxes.

The use of customs payments as an instrument of tax regulation in exports serves to maintain a rational ratio of import and export of goods, foreign exchange income and expenses on the territory of the Russian Federation, to provide conditions for integration national economy to the world. The use of customs payments for imports is due, on the one hand, to the policy of reasonable protectionism, on the other hand, it is aimed at regulating the import of products that have no domestic analogues or are produced in insufficient quantities to meet the needs domestic market quantity. At the same time, customs payments, both for exports and imports, contribute to ensuring revenues in .

Customs payments are duties, taxes and fees collected by customs authorities from participants in foreign economic activity when goods and vehicles are moved across the customs border of the Russian Federation. In accordance with Art. 34 customs authorities enjoy the rights and perform the duties of tax authorities to collect customs taxes.

The list of customs payments is established by Art. 318 of the Customs Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation).

Currently, customs payments include:

Import customs duty;
export customs duty;
tax on, levied on the importation of goods into the customs territory of the Russian Federation;
levied when goods are imported into the customs territory of the Russian Federation;
customs duties.

It should be noted that with the entry into force of the new Labor Code of the Russian Federation on January 1, 2004, such customs payments as the fee for informing and consulting, the fee for making a preliminary decision, the fee for participation in customs auctions, etc. were excluded from the list.

Essential for the practice of customs taxation is the division of customs payments into taxes, duties and obligatory payments of a non-tax nature - customs fees. According to the Law of the Russian Federation "On the customs tariff", the customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export. However, the question of economic essence customs duty is controversial. Many economists classify the customs duty as a "tax", since, based on the definition, the duty implies the provision of a service. If we compare the cost of services provided by the customs authorities to participants in foreign economic activity with the amount of customs duty they pay, it becomes obvious that the value of the latter significantly exceeds this cost. In addition, for the very fact of customs clearance of goods by the customs authorities, fees are levied in fixed amount, which are, in fact, a fee for services. Customs duty is a payment, the payment of which is one of the conditions for the customs authorities to perform actions related to customs clearance, storage, and escort of goods. The amount of the customs clearance fee, which is established by the Government of the Russian Federation, is limited to the approximate cost of the services rendered and cannot exceed 100,000 rubles. The amount of fees for customs escort is differentiated depending on the distance of movement.

So, for customs escort with a distance of up to 50 km, a fee of 2 thousand rubles is charged, from 50 to 100 km - 3 thousand rubles, from 100 to 200 km - 4 thousand rubles, over 200 km - 1 thousand rubles. rub. for every 100 km of track, at least 6 thousand rubles. For customs escort of sea, river or aircraft the amount of the fee is 20 thousand rubles. and does not depend on the travel distance. Customs fees for storage in a temporary storage warehouse or in the customs warehouse of the customs authority are paid in the amount of 1 rub. from every 100 kg of weight of goods per day, and in specially adapted rooms for storing certain types of goods - 2 rubles. from every 100 kg of weight of goods per day. Thus, a comparison of customs fees and customs duties clearly demonstrates the tax nature of the latter. However, from January 1, 2005, the customs duty was excluded from federal taxes (Article 13 of the Tax Code of the Russian Federation) and attributed to non-tax revenues of the federal budget (Article 51 Budget Code RF).

Customs duties are classified according to various criteria. According to the object of taxation, duties are divided into the following types:

Export (export) - are charged when goods are exported from the customs territory of the state;
import (import) - are charged when goods are imported into the customs territory of the state and are widely used in many countries;
transit - are charged for the transportation of goods through the country. For fiscal purposes, they are used only by some developing countries.

Export (export) duties on certain types of goods were introduced in Russia instead of the previously existing export tax. The abolition of export duties was due to Russia's desire to become a member of the WTO. In order to stabilize the economic situation, increase federal budget revenues, as well as operational regulation of foreign economic activity, the collection of export duties was resumed. Currently, export duties are widely used in the customs practice of Russia and apply mainly to fuel and energy and other raw materials (which account for the majority of Russian exports), as well as fish products, timber, etc. The application of export duties is purely fiscal, whatever the rationale behind their introduction.

Import (import) duties in Russia were not applied. There was a temporary import tariff, which covered 14 commodity items according to the commodity nomenclature (TN) of foreign economic activity. A permanent import tariff was adopted, the list of goods subject to taxation was expanded, and customs duties were differentiated from 5 to 50%. Over the following years, the rates of import customs duties on certain types of goods changed many times, as a rule, upwards. In Russia, there was a unification of the import tariff, many commodity items were combined into groups with uniform rates of customs duties - 5, 10, 15 and 20%. According to the Law of the Russian Federation "On the Customs Tariff", the rates of customs duties are set by the Government of the Russian Federation.

According to the purposes of collection, fiscal and protectionist duties are distinguished. Fiscal duties act as a means of budget revenues. Their value depends on the possibility of increasing the price of goods. Protectionist ones serve to protect domestic producers from foreign ones, have high rates that make it difficult to import goods. However, in practice there is no clear distinction between fiscal and protectionist duties.

In order to protect the economic interests of the Russian Federation, special and seasonal duties, which are of a temporary nature, may be established. In the customs practice of the Russian Federation, three types of special duties are applied: special, anti-dumping and countervailing. Special duties are applied when goods are imported in quantities and under conditions capable of harming domestic producers of such goods, and sometimes as a response to discriminatory actions of other states. Anti-dumping duties are applied to foreign goods that are imported at a lower price than their normal value in the country of importation, and countervailing duties are applied in cases of importation of goods in the production or export of which subsidies were used directly or indirectly. Anti-dumping and countervailing duties are applied precisely when the importation of goods entails adverse consequences for the importing country. In addition, in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures for the import of goods, preliminary special, anti-dumping and countervailing duties may be established.

In some cases, seasonal duties may be applied to promptly regulate the import or export of certain types of goods. Seasonal duty rates and the list of goods to which they apply must be officially published no later than 30 days prior to their application. Validity of such duties cannot exceed 6 months in a year. Since 2000, all funds from the collection of customs payments have been transferred to the federal budget.

Main elements and procedure for paying customs duties

In accordance with the Tax Code of the Russian Federation, the payers of VAT and excises include persons recognized as payers of these taxes in connection with the movement of goods across the customs border of the Russian Federation. According to Art. 328 of the Labor Code of the Russian Federation, payers of customs payments are declarants and other persons who are entrusted with the obligation to pay them. For example, Customs Broker- when declaring goods by him on behalf of the declarant; warehouse owner - in relation to goods stored in a temporary storage warehouse. Any person has the right to pay customs payments for goods transported across the customs border. Thus, in contrast to the payment of indirect taxes when goods are sold on the territory of the Russian Federation, the payer of VAT and excises when goods are imported into the customs territory of the Russian Federation is not the seller, but the buyer-importer.

When levying indirect taxes on imported goods, uniform excise rates (established) and VAT (10 and 18%) that are in force in the territory of the Russian Federation are applied. At the same time, the rates of customs duties and taxes are not subject to change depending on the status of persons moving goods across the customs border of the Russian Federation, types of transactions, country of origin of imported goods and other factors. When importing certain goods into the customs territory of the Russian Federation, the Tax Code provides for exemption from VAT.

Currently, the rates of import customs duties are approved by Government Decree No. 718 “On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Economic Activity”. The rates of export duties are established by numerous decrees of the Government of the Russian Federation and are combined in the Order of the State Customs Committee of Russia No. 865 "On the rates of export customs duties".

Payment term. When goods are imported into the Russian Federation, customs payments are paid no later than 15 days from the day the goods are presented to the customs authority along with their arrival in the customs territory of the Russian Federation or from the day the internal customs transit procedure is completed. In case of violation of the deadlines for the payment of customs payments, penalties are charged in the amount of one three hundredth of the rate of the Central Bank of the Russian Federation of the amount of arrears for each day of delay. At the written request of the taxpayer, if there are grounds provided for by the customs legislation of the Russian Federation, the terms for payment of customs taxes may be changed. The forms of changing the terms of their payment are deferment or installment plan, which are provided for a period of 1 to 6 months.

The grounds for granting a deferment (installment plan) are:

Causing damage to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances;
delay to the payer of financing from the federal budget or payment of the executed state order;
movement across the customs border of goods subject to rapid deterioration;
implementation by the payer of deliveries under intergovernmental agreements.

In case of receiving a deferral or installment plan, the declarant is obliged to ensure the payment of customs payments in one of the following ways: by pledge of goods and other property, by a bank guarantee, by depositing into the cashier, into the account of the customs authority in federal treasury(cash deposit) or surety. The amount of security in this case is determined by the customs authority based on the amounts of customs payments, interest payable upon release of goods for free circulation. For the provision of a deferment (installment plan), interest is charged on the amount of debt based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period of deferral (installment plan).

Payment procedure. Payment of customs payments is made to the customs authority of the Russian Federation, and in relation to goods sent in international postal items, - state enterprise communication, which transfers the specified payments to the accounts of the customs authorities of the Russian Federation. At the request of the payer, customs taxes are paid both in the currency of the Russian Federation and in foreign currencies, the rates of which are quoted by the Central Bank of the Russian Federation. Conversion of foreign currency into the currency of the Russian Federation is carried out at the rate of the Central Bank of the Russian Federation, effective on the day of acceptance of the customs declaration for customs clearance, and in cases where the obligation to pay customs payments is not associated with the filing of a customs declaration, on the day of actual payment. Customs payments can be paid both non-cash and in cash to the cash desk of the customs authority within the limits of the amounts established by the currency legislation of the Russian Federation. In order to improve the system of payment of customs payments in the Russian Federation, the technology of settlements using customs cards has been introduced.

The obligation to pay customs payments terminates from the moment the funds are debited from the payer's bank account, or cash is deposited into the cash desk of the customs authority, in cases where overpaid or overcharged amounts of customs taxes, advance payments and other amounts of security are offset against the payment of customs payments. payment of customs duties.

Features of the calculation of customs payments under various customs regimes

For the purpose of customs regulation, the Customs Code of the Russian Federation provides for the following types of customs regimes:

The main modes are release for domestic consumption, export, international customs transit;
economic regimes - processing in the customs territory, processing for internal consumption and processing outside the customs territory, temporary importation, customs warehouse, free customs zone (free warehouse);
final modes - re-import, re-export, destruction, refusal in favor of the state;
special modes- temporary export, duty-free trade, movement of supplies and other special customs regimes.

If goods are imported for the production needs of organizations, as well as for sale to the population, the customs regime for the release of goods for domestic consumption is applied. In accordance with the requirements of this regime, imported goods that remain in the customs territory of the Russian Federation without an obligation to export them, subject to full payment of import customs duties, excises and VAT.

Import customs duty is calculated according to the formula:

At ad valorem rates:

Pu \u003d Tc x Cn%

Where Tc is the customs value of the goods; Cn% - duty rate in percent;

For specific rates:

Pu \u003d O x Cn x Ke,

Where O is the quantitative characteristic of the goods in physical terms;

Cn - euro customs duty rate per unit of goods; Ke - the euro exchange rate set by the Bank of Russia on the date of acceptance of the customs declaration.

When applying combined rates, the amount of customs duty is first determined at the ad valorem rate, then at the specific rate. To determine the customs duty payable, the largest of the received values ​​or their sum is used, depending on the type of combined rate applied.

Excise amounts actually paid when importing excisable goods into the customs territory of the Russian Federation are taken into account in their value. However, in cases where such goods are used as the main raw material for the production of other excisable goods, the amounts of excise paid upon their import in the mode of release for domestic consumption are subject to tax deduction. Deductions are also subject to the amounts of excise paid by the owner of raw materials (materials) supplied by the owner when importing these raw materials (materials) into the customs territory of the Russian Federation, released for free circulation. To confirm the right to tax deduction the taxpayer must submit to the tax authority a contract and a cargo customs declaration (or copies), as well as payment documents confirming the fact of payment of excise duty upon release of imported goods for free circulation on the territory of the Russian Federation.

VAT on imported goods is calculated according to the following formula:

H \u003d (Tc + Pu + A) x CH

Where H is the amount of value added tax; Tc - customs value of imported goods; Pu - the amount of import customs duty; A - the amount of excise; Сн - VAT rate.

The customs regime of temporary import is applied in cases where foreign goods are in the customs territory of the Russian Federation for a limited period of time with the condition of subsequent export. A temporary import permit is issued by the customs authority of the Russian Federation for a period not exceeding two years. For temporary import, full or partial exemption from customs duties and taxes is provided. Cases of full exemption from payment of customs duties and taxes are determined by the Government of the Russian Federation.

With partial exemption, the calculation total amount customs payments are made according to the formula:

Сtot = (Pu + VAT + A) x 3% x М1,

Where Pu, VAT, A - the amounts of import customs duty, VAT and excise, respectively, calculated at the rates in force on the day of acceptance of the cargo customs declaration in the temporary import regime; M1, - the number of months of temporary importation.

Calculation of VAT and excises when placing goods under other customs regimes should be carried out taking into account the specifics established by the Customs and Tax Codes of the Russian Federation. When goods are placed under the customs regimes of transit, customs warehouse, re-export of duty-free trade, free warehouse, movement of supplies, destruction and refusal in favor of the state, customs duties and taxes are not paid.

An essential point for the practice of customs taxation is that the amounts of VAT paid by the taxpayer when importing goods into the customs territory of the Russian Federation under the customs regimes of release for domestic consumption, temporary importation and processing outside the customs territory are subject to tax deduction. This applies to goods purchased for transactions subject to VAT taxation, as well as for resale. In this case, the tax deduction is made as the goods are accepted for accounting, regardless of the payment of their cost. foreign suppliers.

In conclusion, it should be noted that the innovations in the field of customs taxation, provided for in the new Customs Code of the Russian Federation, significantly simplify customs procedures and are aimed at expanding the institution of subsequent customs control, taking into account a differentiated approach to its implementation, and also contribute to the creation of the most favorable conditions for the implementation of foreign economic activity.

In order to further improve customs taxation, it seems expedient to provide, in the procedure for paying customs payments, their transfer directly to the federal budget, bypassing the intermediate stage of passing through the accounts of customs authorities. At the same time, it is necessary to develop criteria for evaluating the performance of customs officers, taking into account the quality of their performance of duties to control compliance with customs legislation, the completeness and timeliness of customs payments to the budget.