Calculation of customs payments

Customs payments - the totality of all payments that a person, who moves goods across the customs border of the Russian Federation, has to pay to customs authorities in connection with the implementation of these actions.
Import customs duty
Import duties are calculated on the basis of the Uniform Customs Tariff (ETT) - the set of rates of import customs duties applied to goods imported to the territory of the Customs Union from third countries, systematized in accordance with the Foreign Economic Activity Commodity Nomenclature of the Eurasian Economic Union (EEC). TN VED is a classifier of goods used by customs authorities and participants in foreign economic activity (FEA) for the purpose of conducting customs operations. The essence of the classifier is that each product is assigned a unique code and a custom duty is assigned. This classifier is used to ensure unambiguous identification of goods, collection of customs duties and to simplify the automated processing of customs declarations.
The export customs duty
Export duties are determined at rates approved by the Resolution of the Government of the Russian Federation.
VAT levied on the import of goods into the customs territory of the customs union
When importing goods into Russia, VAT is paid in the country of the importer. VAT upon import is paid to customs authorities. VAT is paid at a rate of 10 or 18%, depending on the type of imported goods (paragraph 5 of Article 164 of the Tax Code of the Russian Federation).

To make a correct VAT calculation for imports, you need to know the tax rate. To determine the VAT rate for the goods you import, the following steps need to be taken:
  • Establish the code of the imported goods according to the UNECE TN FEA in the Unified Customs Tariff of the Eurasian Economic Union (approved by the Decision of the Council of the Eurasian Economic Commission of 16.07.2012 No. 54).
  • The obtained code is compared with the codes of goods in the lists of goods, which, when imported, are taxed at a rate of 10%. These lists are set by the Government, below we list them.
  • If the code of the goods you import is on the list, then the VAT rate is applied when importing 10%. If not, then 18%.
Lists of goods approved by the Government:
  • Resolution of the Government of the Russian Federation of December 31, №908 - food products
  • Resolution of the Government of the Russian Federation of December 31, №908 - goods for children
  • Resolution of the Government of the Russian Federation of 23.01.2003. No. 41 - periodicals and books
  • Resolution of the Government of the Russian Federation of 15.09.2008. №688 - medical goods
Cases of import of goods without VAT:
  • goods in the form of gratuitous assistance (on the basis of a certificate issued by the Commission for International Humanitarian and Technical Assistance under the Government of the Russian Federation);
  • medical goods according to the list established by the Government, raw materials and components for their production, analogues of which are not produced in the Russian Federation;
  • materials for the production of immunobiological medicinal products according to the list of the Government;
  • technological equipment, analogues of which are not produced in Russia, according to the list of the Government;
  • consumables for scientific research, analogues of which are not produced in Russia, according to the list of the Government;
  • and etc.
Excise (excise) levied (levied) upon import of goods into the customs territory of the Customs Union:
One type of indirect tax on goods or services, included in the price or tariff. The tax base for calculating excise is the cost of goods, including VAT.
The federal tax.
Customs duties:
Mandatory payments charged by customs authorities for their actions related to the release of goods, customs support of goods, storage of goods:
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Contacts
MedTransLine LLC
Phone/ Fax: + 7 (499) 750-91-09
E-mail: customs@medtransline.ru
141400, Moscow region, Khimki, Airport Sheremetyevo-1,
Aviatsionnaya str., 8 , Business-Center "Aero-Plaza", Office 507