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Customs clearance Customs payments of their crediting and return

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 products originating in the countries, trade and political relations with Russia, which provide preferential treatment (almost all countries poderzhivayuschie foreign trade with Russia) and are 100% from those in the Customs Tariff
  • The maximum rates - If the trade and political relations do not provide such a regime, or the country of origin is not installed, the maximum rate of customs duty constituting 200% from those in the Customs Tariff
  • Preferential rates apply to goods originating from countries classified as developing countries. Currently, they are 75% from base
  • 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 the Latin ad valorem - the cost) - a percentage of the customs value of goods. Usually applied to the raw materials and food products, for example, 10% of the customs value. Customs value declared by the declarant, and the information submitted to them 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 - Used in the calculation of the above two types of rates, with most of the payment is subject to large amounts calculated. For example, 15% of the customs value, but not less 0,8 euros per kilo.

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.

Value added tax

Value added tax (VAT), which provided the RF Law "On Value Added Tax", is a form of seizures in the budget of the value added at all stages of production, and is defined as the difference between the cost of goods (works and services) and the cost of material costs attributable the costs of production and circulation. It is an indirect tax, because it acts tsenoformiruyuschim tax and pays the final consumer.

This tax is used in more than 40 countries, but most of them on the goods for which there is a glut in the country. Enhance the transition to a market economy in Russia due to the need for the emergence of such a tax in our country.

Taxpayers - businesses and organizations, regardless of ownership and departmental affiliation, including international associations and foreign legal entities engaged in manufacturing and other commercial activities in Russia.

The object of taxation provide momentum for the sale of goods (works and services), including products for industrial purposes. On February 1 1993 was subject to taxation are imported goods imported into the territory of the Russian Federation. VAT is paid in rubles and will be credited to the federal budget.

The amount of VAT on goods subject to customs duties and excise taxes are calculated on the total amount of the customs value, the customs and excise duties, on goods not subject to excise duty and customs duty - only with the amount of the customs value.
On goods imported into the territory of the Russian Federation, the rates are the same as for domestic products.

Exempt from VAT:
  • imported equipment and instruments for scientific research;
  • technical means for rehabilitation of disabled persons (including motor vehicles);
  • medicines and medical equipment, and raw materials and components for their production;
  • goods imported into Russia as humanitarian aid;
  • Rental of office and residential premises of foreign citizens and legal entities, provided that such an exemption is provided for in respect of Russian citizens and legal persons, or in the national legislation of their countries or in international treaties;
  • products exported directly by the manufacturer, exported services and works, as well as transportation services, handling of export goods and foreign goods in transit through the territory of the Russian Federation.

VAT is paid by the declarant or any other person determined by the regulations on customs, together with the payment of other customs payments, ie, before or at the time of the customs declaration.

In accordance with the amendments to the Law of the Russian Federation "On Value Added Tax", the sale of goods (works, services) on the territory of the Russian foreign enterprises not registered with the Russian tax authorities, the VAT must be paid to the budget of the Russian enterprises-contractors at the expense of Funds transferred by a foreign enterprise or other person indicated by this foreign enterprise. At the same time, after payment of the tax by Russian enterprises, foreign enterprises have the right to recover VAT amounts actually paid to the budget when importing goods, as well as material resources of industrial purpose for the territory of the Russian Federation.


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.