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Customs clearance Customs payments of their crediting and return


Excise duties are indirect taxes included in the price of goods and the buyer. Excise as VAT, effective from January 1 1992, with the simultaneous abolition of taxes on sales and marketing. They are designed to control the supply and demand of certain goods, as well as to supplement revenues.

Among the goods subject to excise taxation, in accordance with the current legislation are, for example, such as wine and vodka and tobacco products, jewelry, cars, etc. At the same time, the amount of excise is taken into account in the basis of taxation of value added tax. Since 1 February 1993, excises have also been introduced for imported products. The State Customs Committee of the Russian Federation in accordance with the Federal Law of 14 February 1998 No. 29-FZ "On Amendments and Additions to the Federal Law" On Excises "and the Customs Code of the Russian Federation established a list of excisable goods imported into the customs territory of the Russian Federation. Ethyl alcohol from all types of raw materials (except for cognac alcohol and raw alcohol), alcohol-containing products (excluding denatured alcohol), alcoholic beverages, beer, tobacco and jewelry, cars and gasoline * st.

* Order from July 13 1998 city № 487 SCC of "The levy, excise taxes on goods imported into the customs territory of the Russian Federation."

Entities (payers) excise duties on goods imported into the territory of the Russian Federation, are companies and other persons determined in accordance with the customs legislation of the Russian Federation.
In establishing the specific rates of excise subject to tax is the volume of imported excisable goods in kind.

Excise rates approved by the Government of the Russian Federation and is a percentage of the customs value of goods. For some types of products are installed in the ECU rate per unit. Presidential Decree of May 8 1996 city № 685 provides an extension of the establishment of specific rates of excise duties in ECU per unit in physical measurement.

Rate of excise and customs legislation in the calculation of the excise tax on oil, including gas condensate, is applied separately to navigate using pipeline and without the use of such vehicles. In the first case the rate is valid on the day of the customs authority temporary customs declaration.

Resolution of the Government of the Russian Federation "On excise stamps" № 924 from 12 August 1994 was established payment brands of imported tobacco and tobacco 0,05 1 ECU per pack, for alcohol, wine and spirits - 0,1 ECU per bottle, to a special excise stamp - 0,01 ECU per unit.

Excise exempt excise exported goods (beyond the countries - members of CIS), as well as in Russia excise goods originating in the territory of the CIS countries, the importation into the territory of the Russian Federation.
Excise taxes are levied in rubles and revenues credited to the budget system, the declarant shall be paid before or at the time of the customs declaration.