Types, amounts and procedure for payment of customs payments. Payment of customs duties within the framework of the customs union after Russia's accession to the WTO Who sets customs duties in the Russian Federation

The minimum amounts are levied on raw materials and some semi-finished products imported for national production, the maximum - on competing goods of domestic production.

Humanitarian and technical assistance, goods from countries that are part of the free trade zone with the country of destination, equipment from the category of fixed production assets imported for the development of joint ventures, information goods, currency, securities, goods for personal use are exempt from the contribution. Import duty relief is called tariff preferences.

Import duty rates

The amount of the payment is determined by the policy of the state and is enshrined at the legislative level. In Russia, the basis for calculating import duties are base rates (displayed in 10-digit commodity codes of the TN VED). They are calculated and regularly reviewed by the commission of the Ministry of Finance, fixed in the Common Customs Tariff (CCT) and can be:

• ad valorem (% of the customs value is paid) - the duty is calculated by multiplying the values ​​​​of the customs value and the rate. For example, a batch of detergents is imported with a customs value (indicated in the declaration) of 400 thousand rubles. The value of the ad valorem rate (you can easily find out by the TN VED code, in this case it is 3402209000) is 6.5%. Multiplying 400,000 by 0.065, we get the amount of the import duty - 26 thousand rubles;
• specific (a fee is paid for the number of units) - the duty is equal to the product of the value of the rate, the quantity of goods and the exchange rate. For example, when importing 500 pairs of shoes (the rate is 0.47 euros per pair, the exchange rate is 78 rubles per euro), the import duty will be: 500 × 0.47 × 78 = 18,330 rubles;
• combined (including the properties of the two previous ones) - documented may look like this: 10% of the cost, but not less than 0.15 euros per 1 kg.

The amount of the fee for the same product imported from different countries may vary (ceteris paribus). For example, 400 kg of cocoa powder is imported into Russia with a customs value of $2,000 (TN VED code for cocoa powder is 1805000000, there are no special conditions, the base rate is 5%):

• if the delivery will be carried out from Spain, then the amount of the import duty will be $100, since a tariff coefficient equal to one is applied (2000 is multiplied by 1 and by 0.05 - we get $100);
• if from China - 75 dollars - China is part of 103 developing countries, for whose goods in Russia a 75% preferential rate is applied (customs coefficient equal to 0.75);
• from Ethiopia - no duty - this country is included in the list of 49 countries, some goods from which are not subject to duty when imported into Russia.

Separate groups of goods can be imported at other types of rates: agricultural products at seasonal rates, goods that compete with domestic producers at anti-dumping rates, products manufactured using subsidies at compensatory rates.

The final amount that you have to pay for the importation of goods or vehicles depends on:

• type of goods (TN VED code), country of origin, its customs (not to be confused with purchase/contract) value;
• presence / absence of customs privileges, privileges, quotas, preferences (as a rule, up-to-date information on this issue can be obtained from a broker).

Trade and political tool

Import duty belongs to the group of trade and political instruments. In Russia, the basic 100% rates apply to goods imported from countries that are on friendly terms with it, the maximum (200%) - to goods from countries with which there are tensions, as well as products of unknown origin.

On December 20, the Council of the Eurasian Economic Commission established new rules for the import of goods for individuals for personal use. A decision was made following which the cost, weight and quantity norms were determined, within which goods can be imported into Russia and other countries of the EAEU duty-free. Also, the amount of duties for exceeding the established norms for the import of goods for personal use is determined.

Briefly about the new duties: From January 1, 2019, the duty-free limit for buyers per month has decreased from 1000 to 500 euros. It is important to know that in some cases, the customs service may also tax the shipping cost.

We are talking about goods that are delivered to a buyer from abroad by international mail or private carriers, including purchases in foreign online stores such as computeruniverse.

According to the decision, from January 1 to December 31, 2018, maintaining the current limit of 1000 euros and 31 kg within one calendar month.

From January 1, 2019, within one calendar month, without paying customs duties and taxes, it will be possible to order goods for a total amount of up to 500 euros and weighing no more than 31 kg.

From January 1, 2020, duty-free import rates will be reduced to 200 euros and 31 kg. At the same time, all restrictions on time and number of orders will be removed. In 2020, for exceeding the limits, you will have to pay 15% of the cost, but not less than 2 euros per 1 kg of "overweight", which is significantly less than the current norms (30% of the cost, but not less than 4 euros per 1 kg of weight)

At the same time, the countries of the Eurasian Economic Union may introduce additional restrictions that reduce import rates.

At the moment, in Kazakhstan, Kyrgyzstan and Russia, the duty-free threshold is 1,000 euros and 31 kg per calendar month, and until the end of 2018, buyers in these countries can sleep peacefully.

Tax-free limit reduced to €100, €50 and €20 in 2020-2022

In December 2019, from the Prime Minister of the country D.A. Medvedev received a proposal to further reduce the duty-free limit for individuals.

Prime Minister of the Russian Federation Dmitry Medvedev instructed First Deputy Prime Minister, Minister of Finance Anton Siluanov to discuss within the framework of the Eurasian Economic Union (EAEU) a proposal to reduce the threshold for duty-free import of parcels from foreign online stores to the Russian Federation to €100 from July 1, 2020, €50 from 1 January 2021 and €20 from 1 January 2022.

Reducing the duty-free threshold for importing goods over 500 euros by land

Also, on November 1, there was news that in 2019 the threshold for duty-free transportation of goods by land transport would be reduced three times. The document, signed by all five members of the commission on November 1, was published on the legal portal of the EAEU. The content is as follows:

EURASIAN ECONOMIC COMMISSION COUNCIL

SOLUTION

On amendments to the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 No. 107
In accordance with paragraph 6 of Article 256, paragraph 11 of Article 260, paragraphs 2, 3, 6 and 8 of Article 266 of the Customs Code of the Eurasian Economic Union, the Council of the Eurasian Economic Commission decided:
1. In paragraph 2 of Annex No. 1 to the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 No. 107 “On Certain Issues Related to Goods for Personal Use”, the words “from January 1, 2019 to December 31, 2019 inclusive - the cost does not exceed the amount equivalent to 1,000 euros, and (or) the weight does not exceed 50 kg; from January 1, 2020 to December 31, 2020 inclusive - the cost does not exceed the equivalent of 750 euros and (or) the weight does not exceed 35 kg; from January 1, 2021 - the cost does not exceed the equivalent of 500 euros, and (or) the weight does not exceed 25 kg" replace with the words "from January 1, 2019 - the cost does not exceed the equivalent of 500 euros, and (or) the weight does not exceed 25 kg.
2. In paragraph 2 of Annex No. 2 to the Decision of the Council of the Eurasian
Economic Commission of December 20, 2017 No. 107 "On Certain Issues Related to Goods for Personal Use" the words "from January 1, 2019 to December 31, 2019 inclusive - the cost exceeds the amount equivalent to 1,000 euros, and (or ) the weight exceeds 50 kg; from January 1, 2020 to December 31, 2020 inclusive - the cost exceeds the equivalent of 750 euros and (or) the weight exceeds 35 kg; from January 1, 2021 - the cost exceeds the equivalent of 500 euros and (or) the weight exceeds 25 kg" replace with the words "from January 1, 2019 - the cost exceeds the equivalent of 500 euros and (or) the weight exceeds 25 kg ".

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

This type of government fees exists all over the world. Although the figures 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 a similar national manufacturer. Let's talk about import customs duties in Russia.

Who sets the import duty rates?

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 relevant resolutions are drawn up by the Cabinet of Ministers, all changes are recorded in the Customs Tariff of the Russian Federation. The base rate is assigned to a certain type of product (displayed in the 10-digit TN VED code). But this is a theory.

In practice, the amounts are calculated based on:

• TN VED code;
• country of origin of goods;
• presence/absence of special conditions;
• the customs value of the delivered goods.

It should be noted that special conditions include various kinds of personalized quotas, seasonal, protective, anti-dumping and countervailing rates, which are temporary and/or exceptional. For up-to-date information on their availability, it is better to consult with a broker.

Consider general examples with the same initial numbers, but with different output results.

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

• TN VED code 1704903000;
• there are no special conditions;
• base duty 12%, but not less than 0.15 euro/kg.

• For deliveries from Spain, duty will be charged in the amount of 120.00 USD for the entire consignment.
• 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 treatment).
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 102 other 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 (some goods are imported duty-free from Azerbaijan and 48 other least developed countries).

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

Rates 2015

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

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

Changes in rates are connected with the current situation in the country and with the fulfillment by the Russian Federation of its obligations under the WTO. Rates may be revised again in the near future. For beginners in foreign economic activity, we talked about the rules for calculating customs payments, and in another article there is information about.

What is needed for the calculation?

• TN VED code of 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 a product subject to ad valorem tariffs;
• quantity of delivered goods 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 percentage of the rate (for ad valorem duties) with the correct coefficient. How is the 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 payment of import duties and tariff preferences for goods

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

• Country of origin: the CIS countries and the least developed countries from the 2009 list are completely exempted, subject to confirmation of the country of production (ST-1 certificate for the CIS, certificate of origin form A-1 for other countries, for goods valued up to 5000 it is enough to indicate the country of origin in the commercial invoice).
• Purpose of import and purpose of goods: humanitarian and technical assistance, as well as goods related to the 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.