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Customs  dues

Customs - Indirect taxes (fees, charges) for import, export and transit goods entering the state budget.

Customs duty - Charged by the customs authorities of the country for the import of goods to its customs territory or exported from the territory at the rates specified in the Customs Tariff, and are an integral part of such import or export.

Function of customs duties in Russia lies with the state body authorized in the field of customs - Federal Customs Service.

Customs duty rates are determined in the Customs Tariff of the Russian Federation, and depend on the type of product (classified HS), country of origin, and the conditions that determine the use of special types of fees.

Depending on the direction of the cargo release

  • Import (import) duty - The most common in the world practice, and Russia form of fees
  • Export (export) duties - Much rarer imported in Russia applies to commodities (such as oil). WTO calls for the complete abolition of such duties
  • Transit fees - Now in Russia carry zero transit fees, in the world also are not used

In Russia, a differentiated tariff, in which import duties vary by country of origin

  • Base rates apply to goods originating from countries whose trade and political relations with Russia provide for the most favored nation treatment (almost all countries supporting foreign trade with Russia) and make up 100% of those specified in the Customs Tariff
  • The maximum rates - if trade and political relations do not provide for such a regime, or the country of origin of the goods has not been established, then the maximum customs duty rates are applied, amounting to 200% of those specified in the Customs Tariff
  • Preferential rates apply to goods originating from countries classified as developing. They are currently 75% of the baseline
  • Zero rates - Apply to goods originating from CIS

However, the rates customs duties not graded according to the persons carrying out foreign trade operations, the types of transactions and other factors.

Depending on the method of calculating rates customs subdivided into

  • Ad valorem - (from Latin ad valorem - from the value) - determined as a percentage of the customs value of goods. They are usually applied to raw materials and food products, for example, 10% of the customs value. The customs value is declared by the declarant, and the information submitted by him must be based on reliable, quantifiable information.
  • Specific - Are established in the form of a specific amount of money per unit (weight, volume, units, etc.) of goods. Apply generally to the finished product, in Russia are in euros, for example, 0,5 euros per kilogram;
  • Combined - when calculating, both of the aforementioned types of rates are used, while most often the larger of the calculated amounts is payable. For example, 15% of the customs value, but not less than 0,8 euros per kilogram.

Special types of customs duties

  • Special - Can be used as a protective measure against the importation of goods to Russia in the amount and on the conditions that cause or threaten to cause injury to domestic producers of like or competitive products, in response to the discriminatory actions of other countries and the unions, and infringe the interests of Russia, as a way to prevent unfair competition
  • Antidumping - Intended to protect the domestic market from imports at dumping prices, which implies a higher value of their market of the exporting country than the importing country
  • Compensatory - Introduced on imported goods, which are in the country of manufacture for the purpose of export or import substitution using state subsidies, which leads to an artificial reduction in the cost of production and, consequently, the value of such goods
  • Seasonal - Can be set for products, production and sales volumes are dramatically fluctuate during the year (agricultural products)

The basis for calculating the customs duty is the customs value of the goods in case against him is applied ad valorem rate of duty.