Russian duties. Customs duties in Russia

I inherited a business from my father, which was, to put it mildly, unprofitable. There was neither the desire nor the opportunity to do it. In order not to lose money, I decided to liquidate the company. It turned out that it is not so simple. There were some nuances there. An acquaintance brought me to Caesar Consulting. I must say we got to work right away. Issues regarding the company were resolved, successfully liquidated, and quite quickly. The lawyer they contacted before them painted a different picture. So I'm happy.

Eclex (Eclecs)

In February 2019, I turned to the Eclex company for the service of registering a lease agreement, the cost was told to me right away (20,000 rubles), for this money I received the entire package of documents that I needed, consultation on all issues, verification of all documents that already existed, lawyers organized the process of submitting documents to authorities and receiving documents. The most important thing is that they prepared a lease agreement for me, taking into account all my wishes and modifications, and not a standard one downloaded from the Internet. I am completely satisfied with the result.

We were looking for a company that would provide high-quality registration services in order to avoid problems in the future. Based on the recommendation, we settled on the one indicated. Already during the consultation it was clear that the guys were professionals. Everything was done promptly, they helped to collect the constituent documents, all stages were completed as quickly as possible thanks to the experience and skills of the specialists. The professionalism of the company's employees is beyond doubt.

Caesar Consulting

I became friends with the Caesar Consulting company when registering my first LLC. Then, I remember, I was worried that everything would be done quickly and without problems. And everything turned out just great! Now I already have several stores, and the lawyers from the company have become just my friends. Accounting also makes me happy, I contact him periodically. They solve many tax problems. Thanks guys!

Legal studio of Ksenia Pak

Hello Ksenia. Please tell me how I can communicate with the head of the administration, in what language? The man doesn't understand what he's doing. Humiliates the dignity of a disabled person, squeezes out what is required by law. Saves his comrades. From what perspective should I file a complaint against him?

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 goods weight 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.

Customs duties are indirect taxes (fees, payments) on imported, exported and transit goods received by the state budget; are levied by the customs authorities of a given country when importing goods into its customs territory or exporting them from this territory at the rates provided for in the customs tariff, and are an integral condition of such import or export.

Under customs tariff regulation one should understand the totality of customs and tariff measures used as a national trade and political tool for the purpose of regulating foreign trade, protecting national producers in the domestic market, regulating the structure of exports and imports of goods, as well as replenishing the revenue side of the federal budget.

Customs tariff. A classic instrument for regulating foreign trade is customs tariffs, which, by the nature of their action, are economic regulators of foreign trade. In accordance with Art. 2 of the Law of the Russian Federation “On Customs Tariff”, the customs tariff of the Russian Federation is a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity (TN FEA).

The customs tariff applies to the import of goods into the customs territory of the Russian Federation and the export of goods from this territory.

The TN VED specifies the rates of customs duties levied on the import and export of goods and vehicles through the customs territory of the Russian Federation.

_________________

Elements of the customs tariff are: customs duties, their types and rates, the system of grouping goods, the customs value of goods and methods for its determination, tariff benefits, preferences and privileges.

Customs duty- this is a mandatory contribution (payment) collected by customs authorities when importing goods into the customs territory of the country or when exporting them from this territory and is an integral condition of such import or export. Payment of customs duties is mandatory and is ensured by measures of state coercion.

A number of economic functions of customs duties are distinguished:

protectionist - to protect national production from the influx of foreign goods into the country;

preferential - to stimulate the import of goods from certain countries and areas;

statistical - for more accurate accounting of foreign trade turnover;

equalization - to equalize prices for imported goods and locally produced goods.

The most noticeable function of customs duties is their price-forming role - the creation of a cost barrier that increases the price of imported goods and creates a gap in the level of prices for goods in different countries. The importance of duties as a factor increasing the price of a foreign product varies for individual goods. For some (raw materials, some types of semi-finished products) it is usually small, for others (finished industrial products and agricultural goods) it is significant. Customs duty is the first and often the main factor that increases the price of a particular foreign product when it moves into the domestic market of a country. However, the pricing role of the duty does not end there. The fact is that, by creating a difference in the prices of specific goods on the world and domestic markets, the duty affects the general level of commodity prices in the country. It allows national producers to increase the overall level

____________________

Considering a customs duty as an ordinary tax levied to replenish budget revenues is far from legitimate from the point of view of generally accepted principles and norms of international law.

Thus, according to the principles and norms of GATT, customs duty is a trade and political instrument, the main purpose of which is the operational regulation of foreign trade turnover. Customs duty is, first of all, not a fiscal category, but a price category that performs the function of a regulator of foreign trade transactions either towards protectionism or towards free trade. The introduction of customs duties is aimed at protecting the interests of domestic producers and ensuring an optimal balance between imports of similar foreign goods competing with domestic production of goods.

Customs duty rate- this is the monetary amount of payment indicated in the customs tariff, subject to collection by customs authorities for a specific product imported into the customs territory of Russia or exported from its customs territory. Rates of customs duties are determined by the Government of the Russian Federation, are uniform and are not subject to change depending on the persons moving goods across the customs border, types of transactions and any other factors.

Types of duty rates. There is the following classification of customs duties depending on the method of their calculation.

By payment method:

ad valorem duties- calculated as a percentage of the customs value of goods subject to customs duties.

Ad valorem duty is the most common among duties used in international trade due to the simplicity of its calculation, greater compliance with the principles, norms and rules of international trade, and the ability to serve as a tool for comparing the degrees of market protection.

Calculation of customs duties in respect of goods subject to duty at ad valorem rates is carried out according to the formula:

With PA - T With x P A < 100% где С ПА - сумма таможенной пошлины;

T - customs value of goods, rub.; P d - customs duty rate, established as a percentage of the customs value of the goods.

specific duties (resShchs yShu)- are charged in the established amount per unit of goods subject to customs duties. Specific duties, along with combined ones, form the peak rates of customs tariffs and serve as a tool for protecting the domestic market.

Customs duty in respect of goods subject to duty at specific rates is calculated according to the formula:

WITH PS =B t >< P from >< TO E"

where C ps is the amount of customs duty;

Vt - quantitative or physical characteristics of the product

in kind; P s - customs duty rate in euros per unit of goods; K E - euro exchange rate established by the Central Bank of the Russian Federation.

When calculating the amounts of customs duties levied at specific rates established in euros per kilogram of goods, or combined rates with a specific component in euros per kilogram of goods, the weight of the goods, taking into account its primary packaging, which is inseparable from the goods until its consumption and in which the product is presented for retail sale.

combined duties (hundreds of 1 yi1u), combining both of the above types of calculation of the amount of customs duty, that is, calculated as a percentage of the value of the taxable goods with the addition of a certain amount of money tied to the natural (physical) volume of the goods. Combined duties usually form the peak rates of customs tariffs and serve as a tool for protecting the domestic market.

Ad valorem duties are similar to a proportional sales tax and are usually applied when taxing goods that have different qualitative characteristics within the same product group. A positive feature of ad valorem duties is maintaining the same level of protection for the domestic market regardless of fluctuations in product prices; only budget revenues change.

Specific duties are usually imposed on standardized goods and have the undeniable advantage of being easy to administer and, in most cases, leaving no room for abuse. However, the level of customs protection through specific duties is highly dependent on fluctuations in product prices.

In world practice, customs duties, depending on the direction of movement of goods, are divided into import (import), export (export) and transit.

Import duties imposed on imported goods when they are released for free circulation on the domestic market of the country. They are the predominant form of tariffs used by all countries of the world to protect domestic producers from foreign competition.

Export duties applicable to export goods when released outside the customs territory of the state. They are usually used in cases of large differences in the level of domestic regulated prices and free prices on the world market for individual goods. Their goal is to reduce exports and replenish the budget.

Transit duties, which are currently not used practically anywhere, including in Russia, are levied on goods transported through the customs territory of the country in transit to other countries, and, as a rule, serve as a kind of regulator to curb transit cargo flows. They are used primarily as a means of trade war.

It is customary to classify into a separate group the so-called seasonal and special types of customs duties applied to protect the domestic market from the import of a certain type of product or types of goods.

Seasonal duties. According to Art. 6 of the Law “On Customs Tariffs”, for the operational regulation of the import and export of goods, the Government of the Russian Federation may establish seasonal duties. In this case, the rates of customs duties provided for by the customs tariff are not applied. The validity period of seasonal duties cannot exceed six months per year.

For the purpose of operational regulation of foreign trade operations, customs tariff regulation of foreign trade operations using seasonal duties is of a time-limited nature. Seasonal duties apply to agricultural products and certain other goods. They are associated with seasonal prices, which mean purchase and retail prices for certain agricultural products (vegetables, fruits, potatoes), which change cyclically with the seasons. Seasonal price differentiation is carried out taking into account differences in production costs and the relationship between supply and demand for such goods.

Effective protection of the interests of domestic consumers and producers from the adverse effects of the world market requires the immediate response of customs legislation to significant seasonal fluctuations in prices for agricultural and other goods.

The mechanism for using seasonal duties assumes that during the period of their validity, the rates of customs duties established for these commodity items in the customs tariff are not applied.

Customs duties, in their economic content and nature of action, relate to cost, market regulations.

tors of foreign trade turnover. Like any tax, a duty increases the price of a product and reduces its competitiveness. However, behind the seemingly simple and monosyllabic effect of duties on foreign trade, complex and multifaceted processes are hidden, the generator of which is customs taxation.

The economic role of import duties is primarily due to the fact that, by influencing the prices of goods and fencing off national markets from world markets, they, by increasing the level of domestic prices, actively influence the accumulation of capital, the pace of development and the rate of profit of individual sectors of the economy, and level out differences in national and international production conditions. In other words, customs policy affects the most essential aspects of national production.

The level of customs taxation is not the same in different countries. However, a certain pattern when comparing duty rates on identical goods in different countries can be seen quite clearly - duties in developing countries are significantly higher than in developed countries. This is due to the fact that developing countries, through customs taxation, protect certain sectors of their national economy, promoting their accelerated development.

According to Professor I. I. Dumoulin, duties can be classified as follows:

Customs duties by object of taxation are divided into two groups: import customs duties and export customs duties.

Import customs duties are assessed on imported goods as a condition for their release into free circulation on the domestic market of the country. This group applies to all countries. They apply to more than 80% of goods imported by all countries of the world. They play different roles in the economies of different countries. In most cases, this role is trade and political; with their help, the import of foreign goods is regulated, and the tasks and goals of trade policy are carried out. In most developing countries, import customs duties play a serious fiscal role and often serve as the main source of government budget revenue. It is characteristic that as the country develops economically, the fiscal role of customs duties decreases. For example, in the USA, at the end of the 19th century, over 50% of all budget revenues were covered by import duties. Now this share is 1.5%.

Export customs duties are duties imposed on exported goods. Export customs duties are usually applied by those countries that occupy a leading position in world trade in certain goods. The export duty in this case is a kind of rent levied on the foreign buyer of goods due to a slight increase in the export price of the goods. In modern trade and political practice, export duties are used extremely rarely.

By method of collection There are four types of customs duties: ad valorem, specific, alternative and combined.

Ad valorem rates are calculated as a percentage of the customs value of taxed goods (for example, 15% of the customs value of a car). Ad valorem duties are the simplest method of calculating the monetary value of a duty. They are the most common types of customs duties. In most countries of the world, approximately 90% of the range of imported goods is subject to ad valorem duties. Ad valorem duty rates also facilitate the process of negotiations on the mutual reduction of customs barriers, since they provide a simple and clear basis for comparing the level of duties imposed on goods.

Specific rates - these are duties, the amount of which is set in monetary units per unit of taxable goods (20 dollars per ton of cargo, one dollar per liter of wine, etc.). Specific duties are not directly related to the price of the goods, and the monetary income from their collection depends only on the volume of imported or exported goods. At first glance, the differences between ad valorem and specific duties are purely technical. However, in customs affairs there are always trade, political and economic goals behind organizational and technical differences. Ad valorem and specific duties behave differently when prices change. As prices rise, monetary collections from ad valorem duties increase in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties turn out to be more effective than specific ones. And when prices fall, specific rates become more stable, and the degree of their protectionist protection increases. Due to price volatility and differences in prices across countries for the same goods, specific duty rates are difficult to compare in trade negotiations. Therefore, within the WTO there is a recommendation addressed to all countries of the world - to gradually change specific duty rates to ad valorem rates.

Alternative duty rate contains both ad valorem and specific duties with a note that the one that gives the largest customs duty is charged (for example, $20 per ton of cargo or 10% of the price of the goods, which is higher).

Combined duty rates combine both types of customs taxation (for example, 15% of the customs value of the goods, but not more than $20 per ton).

By nature of taxation Customs duties include minimum, maximum and preferential duty rates.

Maximum duty rates are established on the basis of unilateral decisions of government bodies of the country. They are usually autonomous in nature and represent the upper limit on the level of customs taxation that the executive branch of the country can apply.

Minimum duty rates - these are, as a rule, the duty rates that are applied to goods from those countries that enjoy most favored nation treatment. Typically these duty rates have what is called conventional(contractual) nature. These rates are established on the basis of bilateral or multilateral agreements and apply for as long as these agreements are in force.

Preferential duty rates - these are lower duty rates than the minimum. These duty rates are usually set by a unilateral decision of the government of the country imposing them. Preferential tariff rates in modern conditions are applied in two ways: they are used by developed countries in relation to goods imported from developing countries, and they are used by developing countries in trading with each other. According to the UN decision, developed countries apply zero duty rates for goods originating from least developed countries. Each country that grants preferential duty rates to another country generally limits the product range with respect to the preferential duty rates.

It should also be noted the so-called seasonal duty rates. These duty rates are generally applied to agricultural goods in order to protect national production. Their value varies depending on the time of year (for example, 20% of the cost of imported strawberries in July-August and 10% in the remaining months of the year).

In the last decade, the so-called tariff quotas, which provide for different rates of duties on goods imported within the tariff quota and outside it. For example, the duty rate on wheat in the country is 20% of the price of the product. A tariff quota is established at 20,000 tons with a duty rate of 10%. This means that the first 20,000 tons of wheat will be subject to a duty rate of 10%. Subsequent imports are subject to a 20% tax rate. In other words, a tariff quota is a predetermined quantity of a good (quota) that can be imported at a predetermined lower duty rate. Tariff quotas are widely used as a tool of agricultural protectionism.

By payment method:

ad valorem - calculated as a percentage of the customs value of taxed goods (for example, 20% of the customs value);

specific - charged in a set amount per unit of taxable goods (for example, 10 dollars per ton);

combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than $10 per ton).

By object of taxation:

Import - duties that are imposed on imported goods when they are released for free circulation on the domestic market of the country. Are the predominant form

duties applied by all countries of the world to protect national producers from foreign competition;

export - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are intended to reduce exports and replenish the budget;

transit - duties that are imposed on goods transported in transit through the territory of a given country. They are extremely rare and are used primarily as a means of trade war.

The nature:

seasonal - duties that are used to quickly regulate international trade in seasonal products, primarily agricultural. Typically, their validity period cannot exceed several months a year, and for this period the normal customs tariff on these goods is suspended;

anti-dumping - duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such import causes damage to local producers of such goods or interferes with the organization and expansion of national production of such goods;

Countervailing duties are duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods.

By origin:

Autonomous - duties introduced on the basis of unilateral decisions of government authorities of the country. Typically, the decision to introduce a customs tariff is adopted in the form of a law by the state parliament, and specific rates of customs duties are established by the relevant department (usually the Ministry of Trade, Finance or Economics) and approved by the government;

conventional (negotiable) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade (GATT), or a customs union agreement;

preferential - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. The purpose of preferential tariffs is to support the economic development of these countries by expanding their exports. Since 1971, the General System of Preferences has been in effect, providing for a significant reduction in import tariffs of developed countries on imports of finished products from developing countries. Russia, like many other countries, does not charge any customs duties on imports from developing countries.

By bet type:

permanent - a customs tariff, the rates of which are established at a time by government authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have fixed rate tariffs;

variable - a customs tariff, the rates of which may change in cases established by government authorities (when the level of world or domestic prices changes, the level of government subsidies). Such tariffs are quite rare, but are used, for example, in Western Europe, as part of the common agricultural policy.

By calculation method:

Nominal - tariff rates specified in the customs tariff. They can only give a very general idea of ​​the level of customs taxation to which a country is subject to its imports or exports;

Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods. The practice of tariff negotiations within the GATT, and now in the WTO, has led to the emergence of several more types of customs duties. First of all, these are the so-called “tied bets”. Binding (consolidation) of duty rates means the obligation of the state not to increase the level of customs taxation above its obligation. Bound rates are the maximum duty rates that a country party to the Agreement is entitled to apply under the Agreement. However, the state has the right to use lower duty rates, called “actually applied rates.” Currently, most WTO member countries have tied rates on almost all imported goods.

Customs duty rates

and the procedure for their establishment

In accordance with Article 4 of the Federal Law “On Customs Tariffs”, the following types of duty rates are applied in the Russian Federation:

ad valorem, calculated as a percentage of the customs value of taxed goods;

specific, charged in a set amount per unit of taxable goods;

combined, combining both of these types of customs taxation.

Rates of customs duties are uniform and are not subject to change depending on persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for cases provided for by the Law on Customs Tariffs.

Import customs duty rates are determined by the Government

________________

Article 319. Origin and termination of the obligation to pay customs duties and taxes. Cases where customs duties and taxes are not paid

1. When moving goods across the customs border, the obligation to pay customs duties and taxes arises:

1) when importing goods - from the moment of crossing the customs border;

2) when exporting goods - from the moment of filing a customs declaration or taking actions directly aimed at exporting goods from the customs territory of the Russian Federation.

2. Customs duties and taxes are not paid in cases where:

1) in accordance with the legislation of the Russian Federation or this Code:

goods are not subject to customs duties and taxes;

in relation to goods, a conditional full exemption from customs duties and taxes has been granted - for the period of validity of such exemption and subject to the conditions in connection with which such exemption was granted;

2) 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;

3) before the release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by this Code, foreign goods were destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear under normal conditions of transportation, storage or use ( operation);

Customs duty is a payment that is levied on the import or export of various groups of goods. As you know, there are a number of products and goods that can be imported without making these payments. In the Russian Federation, the import and export of various groups of goods is regulated by the law “On Customs Tariffs”. This document specifies the basic rates of customs duties, as well as the procedure for paying customs duties.

According to the current legislation, in 2020 the following types of customs duties are distinguished:

1. Import customs duty. This payment is also called import payment.
2. Export customs duty. Often this payment is called an export payment, since it is paid for the export of products outside of Russia.

Most goods are subject to import customs duties. This is primarily due to the fact that Russia in 2020 is actively “receiving” export products into its territory.

Import duties are imposed on all groups of goods imported into Russia. But it is worth remembering that, according to , there are a number of goods allowed for import in a certain quantity. If they are imported in quantities exceeding the established norm, then customs duty is always paid.

Customs duty

The collection of customs duties on imported goods protects the domestic market of the Russian Federation from competition. Customs duties on imports are transferred to the Russian state budget. In recent years, it is these types of duties and taxes that have made up the bulk of the Russian Federation budget.

Customs duties and fees for the export of products are necessary to regulate the country’s foreign economic activity. They also replenish the Russian state budget.

What is allowed to be imported without paying duty?

If a person carries with him personal funds, not counting a car, the total amount of which does not exceed 500 euros, then he is not required to pay a customs duty. In this case, the total weight of goods or products cannot exceed 25 kilograms. This applies only to those goods that are transported by land (by car or train). These rules are in effect from January 1, 2019. If a person travels by air, then he can import goods worth up to 10,000 euros duty free.

Additionally, a person can carry:

• 50 cigars or two cartons of cigarettes. An alternative to cigarettes and cigars is tobacco in an amount of 250 grams.
• Three liters of alcoholic beverages.

In other words, if a person wants to import four or more liters of alcohol, then he is obliged to pay 10 euros to the Russian budget for each “extra” liter brought in. But it is worth considering that you cannot transport more than five liters of such products for personal consumption. If a larger quantity of alcohol is transported, then the cargo is already considered commercial: additional documents must be submitted for it and an additional VAT of 18 percent and excise tax must be paid.

If the cargo is considered commercial, then the rate for alcohol is 0.6 euros for each liter of alcoholic beverages.

Types of bets

Unfortunately, it is impossible to single out a single payment, since there are different types of customs duty rates, which, in turn, are divided by product type.

Lesson 7. Calculation of payments (columns 47, B) and completion of filling out the DT

According to the law, there are the following types of customs rates:

1. ad valorem;
2. specific;
3. combined.

The ad valorem rate is often called the cost rate. It does not have a fixed amount. The customs rate is calculated as a percentage depending on the customs value of the product. For example, a TV worth 2,000 euros is imported and the interest rate on this product is 20 percent. Thus, the customs payment is 400 euros.

The specific rate is set in clear monetary terms for a specific unit of production. It is worth remembering that this rate is expressed in euros. For example, a box of wine (12 pieces) is transported. For one bottle you need to pay five euros. Thus, the import duty on a box of wine will be 60 euros.

The combined rate is presented as specific and ad valorem. In other words, it combined the last two rates, so the amount of duty is calculated based on the cost and quantity of goods transported.

For example, sports shoes are imported. Since a combined rate is applied, 15 percent of its customs value is paid for each pair of shoes transported, but the amount paid cannot be less than four euros.

Most often, combined bets are used.

It is worth remembering that customs rates exist for all categories of goods. Therefore, it is simply impossible to single out a basic single rate, since it differs depending on the product. All import customs duty rates are approved in accordance with decisions of the EEC Council, and export customs duties are regulated by the Russian government.

Import customs duty rates are calculated based on the CCT. CCT is a single customs tariff, which was adopted in accordance with the rules of foreign economic activity of the Eurasian Economic Union.

Types of customs duties

Customs duties in the Russian Federation are divided into two types: seasonal and special.

Seasonal customs tariffs apply to agricultural products and other goods that are seasonal. In other words, there is a period of time in the year when, instead of the usual customs duty, a seasonal customs rate is applied to agricultural products.

For example, the established interest rate for tomatoes in 2020 is 15%, but not less than 0.08 euros per kilogram of product. Moreover, if tomatoes are imported into the country from May 15 to May 31, as well as from June 1 to October 31, then a seasonal rate of 15% is applied, but not less than 0.12 euros per kilogram.

Special customs tariffs and duties are classified as follows:

• special.
• anti-dumping.
• compensatory.

The use of customs duties of a special type is necessary for non-tariff regulation of foreign economic activity. They are used to protect Russian manufacturers of various types of goods.

VAT and excise taxes

The system of Russian customs rules in 2020 provides for the payment of not only import duties, but also VAT when importing products. VAT is paid on the import of products, taking into account that they will be sold on the territory of the Russian Federation. VAT is an indirect tax. The procedure and deadlines for paying VAT are regulated by the Customs Code of the Customs Union.

Thus, according to the norms of the Tax Code of the Russian Federation, the following are required to pay VAT:

1. organizations;
2. enterprises;
3. individual entrepreneurs.

Also, do not forget about excise taxes. Excise taxes are paid when the following groups of goods are sold:

• Ethyl alcohol. But it is worth remembering that excise duty is not paid on cognac alcohol. This is the only exception.
• Products that contain alcohol in an amount of more than nine percent.
• Alcohol products (vodka, wine, liqueurs, cognac and others). But if the product contains less than 1.5 percent ethyl alcohol, then no excise tax is paid.
• Beer.
• Tobacco products.
• Cars.
• Some types of motorcycles.
• Gasoline intended for refueling cars.
• Diesel fuel.
• Oils for different types of engines.

But it’s worth noting right away that the amount of customs duties on a car depends on the following characteristics of the car:

1. What is its customs value?
2. Legal status of the person who imports: natural or legal person.
3. Engine volume.
4. Power in kilowatts.
5. Vehicle weight (vehicle weight is calculated in tons).
6. Engine type.
7. Year of manufacture (in other words, age).

How to clear a car through customs - customs auto calculator

There are only four ages:

• less than three years;
• from three to five years;
• from five to seven years;
• more than seven years.

In the latest amendments to the bill, it was decided to make a single rate for cars based on age and engine size.

So, if the car is less than three years old, then a combined rate of 54% applies. This does not apply to cars that were manufactured in the Russian Federation. But it is worth considering that the minimum bet is 2.5 euros.

Table. Calculation of customs duties based on engine volume for cars less than three years old.

For cars that were manufactured in the Russian Federation, a single rate applies. It is equal to one euro per cm3.

Table. Calculation of customs rates based on engine volume for cars over five years old.

For yachts, other categories of cars, boats, a single tariff rate of 30% of the cost of equipment is applied. For example, if the estimated value of the yacht is 20,000 euros, then the payment amount is 6,000 euros.

Import customs duty is a mandatory monetary fee paid by business entities as part of other customs duties when importing goods.

This type of government fees exists all over the world. Although the numbers and proportions differ very significantly, nevertheless, the general methodology for their formation is the same everywhere - all countries have minimum duties on the import of raw materials for their own production and maximum duties on finished products that compete with similar ones from a national manufacturer. Let's talk about import customs duties in Russia.

Who sets the rates of import customs duties?

The specific numerical expression of rates for the import of goods depends on the economic situation in the country. In the Russian Federation, import duty rates are set by a special commission of the Ministry of Finance, then the corresponding resolutions are formalized by the Cabinet of Ministers, all changes are recorded in the Customs Tariff of the Russian Federation. The base rate is assigned to a specific type of product (displayed in the 10-digit HS code). But this is a theory.

In practice, amounts are calculated based on:

• HS code;
• country of origin of the goods;
• presence/absence of special conditions;
• customs value of the supplied goods.

Note that special conditions include various kinds of personalized quotas, seasonal, protective, anti-dumping and countervailing rates, which are temporary and/or exceptional in nature. To obtain up-to-date information on their availability, it is better to consult a broker.

Let's consider general examples with the same initial numbers, but with different output results.

The company wants to import 500 kg of white chocolate into the country, the customs value of the batch is 1000.00 USD. Product Help:

• HS code 1704903000;
• there are no special conditions;
• the basic duty is 12%, but not less than 0.15 euros/kg.

• When shipped from Spain, a duty will be charged in the amount of 120.00 USD for the entire shipment of goods.
• If we bring the same thing from China - 90.00 USD.
• When delivered from Azerbaijan, the duty is zero.

Why is that?

1. For goods TN VED 1704903000, supplied from Spain, the import duty coefficient is 1 (Spain is one of the 130 countries with which Russia is in the so-called most favored nation regime).
2. For goods TN VED 1704903000, supplied from China— the coefficient of import duty when confirming the country of origin is 0.75 (for China and another 102 developing countries, the customs tariff of the Russian Federation provides for a 75% preferential rate).
3. For goods TN VED 1704903000, supplied from Azerbaijan, the coefficient for confirming the country of origin is 0 (from Azerbaijan and 48 other least developed countries, certain goods are imported duty free).

The list of countries belonging to certain categories is determined by the 18th Decision of the Interstate Council of the EurAsEC and the CU Commission No. 130 of November 27, 2009.

Betting 2015

On September 1, 2015, new import rates adopted by a number of decisions of the Council of the Eurasian Economic Commission came into force. Mostly the numbers have changed downwards.

The increase in rates affected certain types of fish, confectionery, minerals, petroleum products, chemical industry products, polymers, and cellulose. Also included in the increase were waste of precious metals, some engines, CNC metalworking equipment, electrical components, railway cars, cars with electric motors, military transport aircraft, ferries, coronary stents, and watch components.

Changes in rates are due to the current situation in the country and the Russian Federation’s fulfillment of its obligations under the WTO. The rates may be revised again soon. For beginning foreign trade participants, we talked about the rules for calculating customs duties, and another article contains information about.

What is needed for the calculation?

• HS code the goods supplied and the current base rate;
• country of origin(to find out the coefficient);
• special rates duties;
• import customs value of goods(not to be confused with the purchase/contract price) for goods to which ad valorem tariffs apply;
• quantity of goods supplied in units, which are used for non-ad valorem calculations;
• exchange rates for multicurrency transactions.

If there are special conditions, the rate is calculated individually.

• by multiplying the customs value by the rate percentage (for ad valorem duties) with the correct coefficient. How is ad valorem customs duty calculated?
• by multiplying the quantity of goods by the applied non-ad valorem tariff, taking into account the coefficient.

Exemption from import duties and tariff preferences on goods

Import duty benefits are also called tariff benefits. The latter are provided in the form of full or partial exemption from payment, depending on the country of origin and the purpose of importing the goods.

• Country of origin: CIS countries and least developed countries from the 2009 list are completely exempt, subject to confirmation of the country of origin (ST-1 certificate for the CIS, certificate of origin form A-1 for other countries, for goods worth up to 5000 it is enough to indicate the country of origin in the commercial invoice).
• Purpose of import and purpose of the goods: humanitarian and technical assistance, as well as goods related to fixed assets of production, imported into the Russian Federation for the purpose of contributing to the authorized capital of joint ventures, are exempt from customs duties.