Customs payments when importing goods. Calculation of customs duties: calculation procedure, formula Countries without customs duties

In accordance with Article 88 of the Customs Code of the Customs Union, the amount of security for payment of customs duties and taxes (so-called TIR guarantee amount ) is determined based on maximum amounts of customs duties and taxes payable when goods are placed under customs procedures for release for domestic consumption in one of the member states of the Customs Union of Russia, Belarus and Kazakhstan. At the same time, tariff preferences and benefits for payment of customs duties and taxes are not taken into account and are not applied.

The rate of import customs duty in accordance with the Unified Customs Tariff of the Customs Union is set at 10%, while for the Republic of Kazakhstan an exemption is applied - a reduced rate of import customs duty in the amount of 5%.

If the customs value of the goods is equal to 123,000.00 Euro, the amount of import customs duty will be:

Russian Federation - 123"000.00 * 10% = 12"300.00 Euro
Republic of Kazakhstan - 123"000.00 * 5% = 6"150.00 Euro
Republic of Belarus - 123"000.00 * 10% = 12"300.00 Euro

Value added tax rate for this product:
Russian Federation - 10%
Republic of Kazakhstan - 12%
Republic of Belarus - 20%

Accordingly, the VAT amount will be:
Russian Federation - (123"000.00 + 12"300.00) * 10% = 13"530.00 Euro
Republic of Kazakhstan - (123"000.00 + 6"150.00) * 12% = 15"498.00 Euro
Republic of Belarus - (123"000.00 + 12"300.00) * 20% = 27"060.00 Euro

The total amount for this item will be:

• Russian Federation - 12"300.00 + 13"530.00 = 25"830.00 Euro
• Republic of Kazakhstan -6"150.00 + 15"498.00 = 21"648.00 Euro
• Republic of Belarus - 12"300.00 +27"060.00 = 39"360.00 Euro

It turned out that the guarantee amount for goods with a customs value of 123,000.00 Euro will be 39"360.00 Euro (remember that today the TIR Carnet or TIR Carnet covers the amount of 60,000.00 Euro).

Note:
At Belarusian international checkpoints, when transporting goods in disassembled or unassembled form, regardless of the duty rate in the Customs Tariff, the rate is used to calculate security 20% .
SEE ORDER OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS December 16, 2011 N 535-OD.

Customs value

The customs value of a product is the value that is used to impose duty on the product. The customs value of goods depends on the terms of delivery. For example, under EXW delivery conditions, the customs value is equal to the sum of the value of the goods according to the invoice and the cost of delivery to the border of the Customs Union.
The customs value of the goods includes all costs of delivery (and, if any, insurance) of the goods to the border of the Russian Federation.
If the delivery terms are CIF - Russian port, all these costs are already included in the customs value of the goods. If the delivery terms are FOB - a foreign port, then the customs value of the goods = invoice price + freight to the Russian port + unloading at the pier.

Law "On Customs Tariffs", Section IV, Article 19:

The following expenses are not included in the customs value of goods, provided that they are separated from the price actually paid or payable, declared by the declarant and confirmed by him with documents:

1. expenses for the construction, construction, assembly, installation, maintenance or provision of technical assistance in relation to such valued goods as industrial installations, machinery or equipment carried out after importation into the customs territory of the Russian Federation of the goods being valued;
2. expenses for transportation (transportation) of the goods being valued after their arrival on the customs territory of the Russian Federation...."

Customs payments are collected in accordance with the Federal Law “On Customs Tariffs”. Customs duty rates depend on:

• Type of goods (according to the classification of the Commodity Nomenclature of Foreign Economic Activity)
• Different types of goods have different customs duty rates. Countries of origin “Country of origin” is the place where the product was produced or subjected to sufficient processing. This may be a group of countries, a customs union, a region or part of an entire country.
• Special conditions under which special rates apply.

Since Russia has a differentiated customs tariff, the rates of import duties and payments depend on the country of origin of the goods. The following types of import duties are distinguished:

• Basic - 100% of the customs tariff in relation to countries with which the most favored nation treatment applies.
• Maximum - 200% of the customs tariff in relation to countries with which most favored nation treatment is not established;
• Preferential:
  - in relation to developing countries - 75% of the customs tariff;
  — in relation to the least developed countries, customs duties are not levied.

Three types of customs duties depending on the method of calculation (Article 4 of the Law of the Russian Federation “Customs Tariff”):

• Ad valorem - calculated as a percentage of the customs value of goods;
• Specific - set in monetary terms per unit of goods;
• Combined - when calculating, both of the above types of rates are used, and most often the larger of the calculated amounts is subject to payment.

Forwarder or carrier? Three secrets and international cargo transportation

Forwarder or carrier: who to choose? If the carrier is good and the forwarder is bad, then the first. If the carrier is bad and the forwarder is good, then the latter. This choice is simple. But how can you decide when both candidates are good? How to choose from two seemingly equivalent options? The fact is that these options are not equivalent.

Horror stories of international transport

BETWEEN A HAMMER AND A HILL.

It is not easy to live between the customer of transportation and the very cunning and economical owner of the cargo. One day we received an order. Freight for three kopecks, additional conditions for two sheets, the collection is called.... Loading on Wednesday. The car is already in place on Tuesday, and by lunchtime the next day the warehouse begins to slowly throw into the trailer everything that your forwarder has collected for its recipient customers.

AN ENCHANTED PLACE - PTO KOZLOVICHY.

According to legends and experience, everyone who transported goods from Europe by road knows what a terrible place the Kozlovichi VET, Brest Customs, is. What chaos the Belarusian customs officers create, they find fault in every possible way and charge exorbitant prices. And it's true. But not all...

ON THE NEW YEAR'S TIME WE WERE BRINGING POWDERED MILK.

Loading with groupage cargo at a consolidation warehouse in Germany. One of the cargoes is milk powder from Italy, the delivery of which was ordered by the Forwarder.... A classic example of the work of a forwarder-“transmitter” (he doesn’t delve into anything, he just transmits along the chain).

Documents for international transport

International road transport of goods is very organized and bureaucratic; as a result, a bunch of unified documents are used to carry out international road transport of goods. It doesn’t matter if it’s a customs carrier or an ordinary one - he won’t travel without documents. Although this is not very exciting, we tried to simply explain the purpose of these documents and the meaning that they have. They gave an example of filling out TIR, CMR, T1, EX1, Invoice, Packing List...

Axle load calculation for road freight transport

The goal is to study the possibility of redistributing loads on the axles of the tractor and semi-trailer when the location of the cargo in the semi-trailer changes. And applying this knowledge in practice.

In the system we are considering there are 3 objects: a tractor $(T)$, a semi-trailer $(\large ((p.p.)))$ and a load $(\large (gr))$. All variables related to each of these objects will be marked with the superscript $T$, $(\large (p.p.))$ and $(\large (gr))$ respectively. For example, the tare weight of a tractor will be denoted as $m^(T)$.

Why don't you eat fly agarics? The customs office exhaled a sigh of sadness.

What is happening in the international road transport market? The Federal Customs Service of the Russian Federation has already banned the issuance of TIR Carnets without additional guarantees in several federal districts. And she notified that from December 1 of this year she will completely terminate the agreement with the IRU as not meeting the requirements of the Customs Union and is making non-childish financial claims.
IRU in response: “The explanations of the Federal Customs Service of Russia regarding the alleged debt of ASMAP in the amount of 20 billion rubles are a complete fiction, since all the old TIR claims have been fully settled..... What do we, common carriers, think?

Stowage Factor Weight and volume of cargo when calculating the cost of transportation

The calculation of the cost of transportation depends on the weight and volume of the cargo. For sea transport, volume is most often decisive, for air transport - weight. For road transport of goods, a complex indicator is important. Which parameter for calculations will be chosen in a particular case depends on specific gravity of the cargo (Stowage Factor) .

Beginners in foreign economic activity very often succumb to temptation and thoughtlessly enter into transactions, looking only at the attractive difference between the purchase and sale prices. As a result, not all operations have the expected commercial efficiency due to unaccounted customs duties, which can significantly increase the final cost of products and, accordingly, reduce profits. Therefore, even at the planning stage of a foreign economic transaction, it is important to correctly calculate customs duties.

What are customs duties and how to calculate them?

Import/import and export/export duties, excise tax, VAT, customs duties are costs that are usually called the general term “customs payments”.

Depending on the product code and the direction of the foreign economic transaction (import/export), together with the price of the warehouse and delivery, customs duties are borne by the final cost of the purchased/sold products.

• The importer pays: customs duties, import duties, excise duty (for excisable goods) and VAT (if it is not zero).
• Exporter pays: Usually customs payments are limited to clearance fees. Except in cases where the exported products fall into the category of goods subject to export duties. To help the beginning exporter, we published it on our website.

At risk:

• goods the export of which is considered undesirable by the state (the product is in great demand within the country, for example, industrial timber);
• goods that are always in demand on the world market (the presence of an additional payment in favor of the state does not detract from the demand for this unique product, for example, Far Eastern sturgeon).

To calculate customs duties, you first need to find out the HS code for foreign trade activities yourself. In ambiguous cases, you can make an official request to customs and they will determine the product code based on the description provided. The list and description are available in a special section of our resource.

Calculation of payments according to the HS code

Why is code so important?

With the code in hand we can:

• calculate nominal customs payments;
• obtain information about the need for additional certificates/permits for the import/export of goods;
• find out whether the product is excisable;
• whether export duties are subject to payment;

Knowing the code and country of origin, we can:

• see if there are preferences for the product (preferential rates)

If there are preferences (reduced rates) for the country, then it is necessary to request confirmation of the country of origin from the supplier in order to reduce the duty.

Customs duty

This is a mandatory payment collected from the declarant when the goods cross the border.

Customs duties depending on the types of rates are:

• Ad valorem, i.e. calculated as a percentage of the customs (contract) value (for example, chipboards, code 4411949000, the rate is 7.5%);
• Specific, i.e. are calculated in monetary terms per unit of goods (for example, carpets, code 5703201209, the rate is 0.25 Euro/m2);
• Combined(for example, knitwear code 6103290009 rate 10%, but not less than 1.88 Euro/kg).

The rate depends on the product code and country of origin. Rates are reviewed regularly. For certain groups of goods, special conditions are sometimes introduced, implying lowering, increasing or canceling rates. The list of goods for which export customs duty is established and their amount is set out in Resolution of the Russian Federation of August 30, 2013 N 754.

Customs duty rates are reviewed regularly.

Excise tax

Import excise taxes apply to the same goods as for domestic trade. Among those that are on everyone's lips are alcohol, tobacco, cars. A more detailed list and all excise tax rates are specified in Article 193 of the Tax Code of the Russian Federation.

Payment of excise duty by the importer is made before submitting a customs declaration to customs.

When exporting excisable goods, this type of payment is not collected from the exporter.

VAT

When exporting goods outside the Russian Federation, VAT is not charged.

All imported goods fall under 3 categories depending on the VAT rate applicable to them:

1. VAT is charged in full (18%)– this is where the bulk of the goods fall;
2. A preferential rate is charged (10%)— this includes some categories of food products and a number of goods for children. A detailed list is specified in paragraph 2 of Art. 164 Tax Code of the Russian Federation;
3. Zero VAT rate applies (0%)— if high-tech equipment that has no domestic analogues is imported into the country. The list of equipment is constantly changing. The decision on whether imported equipment is subject to VAT exemption is made by the Ministry of Industry and Trade of the Russian Federation and fixed by the Cabinet of Ministers with relevant resolutions.

How to calculate VAT customs payments upon import?

The VAT calculation base is determined as the sum of the customs value of the purchase, customs duty and excise tax, and then 18% or 10% VAT is calculated from the amount received.

For example, the invoice value of the goods is 1000 dollars, delivery to the customs territory of the Russian Federation is 150 dollars, the duty is 7.5%, the goods are not excisable, subject to VAT of 18%.

• Customs value 1000+150 = 1150 dollars.
• Duty 1150 * 7.5% = 86.25 dollars.

The base for calculating VAT will be the amount of 1150+86.25=1236.25 dollars. As a result, VAT will be 1236.25 * 18% = 222.53 dollars. (in rubles at the exchange rate on the day the declaration is sent).

Remember that import VAT is paid together with general customs payments, that is, until the declaration is sent to customs, and not at the end of the quarter.

Customs duties

Selected as a separate group, but essentially these are three completely different payments:

The procedure for calculating customs duties using the formula

To calculate customs duties, you need to know the product code, its customs value and country of origin. You can contact a broker, or you can calculate customs duties online using a calculator or even manually. How to calculate payments?

• When exporting: if the goods are not included in the list on which the export duty is established, then customs payments are limited to the clearance fee (minimum 500 rubles).
• When importing: everything is also simple if the goods are not subject to duties, excise taxes and do not imply preferences.

The calculation formula literally looks like this: we take the customs value of the goods, add to it the registration fee and, based on this amount, calculate VAT. The received VAT, together with the registration fee, will constitute customs payments.

However, to be on the safe side, it is better to use the services of a broker or a professional online customs duties calculator, where payments are calculated according to the HS code.

When exporting excisable goods, this excise tax is not levied.

Calculation example

For a full calculation, you must indicate the product code, its quantity, customs value (invoice value plus delivery to the customs border of the Russian Federation) and the country of origin of the goods.

Watch the video containing useful information about the procedure for calculating customs duties:

Let's give an example of calculation on a small batch of Chilean wine.

Let's assume we managed to buy 500 liters. wines of Chilean origin for 2000 dollars. already with delivery to the Russian Federation.

• We determine the product code 2204 10 980 1 (sparkling wines with an actual alcohol concentration of at least 8.5 vol.%)
• The product certificate gives us a duty of 15% and an excise tax of 25 rubles/l.
• We enter all the known data into the calculator and get the result:

Customs clearance costs	Types of payments	In the currency of the delivery contract	In the currency of customs payments
Customs value of goods	—	2000.00 USD	RUB 138,351.00*
Customs duty	12.5%	250.00 USD	17193.88 rub.
Excise tax	25 rub/l – Sparkling wines	180.70 USD	12500.00 rub.
VAT	18%	437.53 USD	30266.08 rub.
Customs duty	500 rub.	7.23 USD	500.00 rub.
Total— customs clearance costs	—	875.46 USD	60559.96 rub.
*Calculation was made at the rate of 1 USD = 69.1755 rubles.

• From pleasant surprises: the duty rate for shipments from Chile is reduced by 25%, i.e. when confirming the origin of the goods (usually with a certificate of origin), instead of 300 USD, only 250 will be paid.
• From the unpleasant: customs payments in this case increased the cost of the goods by more than 40%.

Customs duty is a mandatory payment that is made in favor of the state. It is paid when moving goods across the border, regardless of whether it is imported or exported. There are many types of duties that are levied on exporters and importers, and the application of one or another depends on many factors.

To better understand what a customs duty is, you should understand the role of such a mandatory payment. There are two of them: economic and trade-political.

Regarding economics, it performs the following functions:

1. A premium on the price of goods imported into the country.
2. A tool for stimulating young industries that have just begun and are developing intensively.

The effect of the duty should be clarified on these two points. When duties increase, the cost of imported goods also increases, and part of the costs is passed on to consumers. Buyers are often not satisfied with this; as a result, they buy less and the volume of imports falls. As a result, companies that operate in Russia have the opportunity to show their products in the best possible way, as they are able to offer more affordable prices. This is only possible if domestic goods are competitive and available.

The fiscal function is of great importance, because thanks to different types of duties it is possible to replenish the budget. Moreover, there are revenues from both goods that are imported and those that are exported. Purposes of the duty:

• If the product is in demand in international markets.
• The cost of a popular product within the country is less than its foreign counterpart.
• When expanding export volumes is unprofitable for the country, the export duty is increased, in most cases this keeps it within the country.

As for import duties, they fill the country’s budget to a greater extent, and stably. The essence of imposing import customs duties in 2018 is if they concern luxury goods, such as tobacco. For the last two groups, the demand is consistently high, and the price does not affect this.

The second role is trade and political, its functions:

1. National sectors of the economy can be protected from foreign goods. This is necessary for young companies, since imported products will be much more expensive. This does not interfere with strong industries and the companies that operate in them - in this case, it is possible to make large profits and, due to this, make attempts to enter foreign markets.
2. Pressure lever. The action in this case is the following: import customs duty rates are increased so that the competitor does not leave the market and enters into negotiations. As a result, it is possible to achieve concessions from another country regarding duties on its goods.

Classification of customs duties

There are many types of customs duties. The first division concerns the method of determining the rate, the division occurs into:

• Solid – .
• Proportional – .
• Mixed.

By object they are divided:

• Import duties or import duties.
• Export or export.
• Transit.

Other species included in the group are:

• Protective.
• Minimal.
• Sanctions.
• Seasonal.
• Preferential.
• Autonomous.
• General.
• Negotiable.
• Other small types, depending on the tasks assigned to the duty.

Duty rates may change annually, especially for export customs duties and taxes.

Some of the types should be considered in more detail, including cases of their use.

Imported or imported

It is in this type of duties that its fiscal function is realized. Contributions from the import of goods into the country are relatively stable and actively replenish the budget. For certain goods that come from certain countries, this duty does not apply or is significantly reduced. This applies to countries participating in the Customs Union and some developing countries. The import duty is formed by a number of payments:

1. Customs duty.
2. Customs duties - such a payment is collected from all participants who transport goods; it covers various types of clearance procedures that are carried out by inspectors.
3. Excise taxes if excisable goods are moved.

• Protection of domestic producers from unwanted foreign competition. In this case, import duties on certain groups of goods are raised.
• Optimization of the ratio of exports and imports from the position of balancing the country's trade balance.
• Rationalization of goods that are imported into the country.
• Replenishment of the Russian Federation budget.

Video: How to correctly calculate customs duties when importing goods

Export or export

They are rarely used and for specific groups of goods. Tasks assigned:

1. Fiscal function, that is, filling the budget.
2. Equalization of low prices on the domestic market in comparison with the external one.
3. To level the monopoly.
4. Retention in the country of goods that are necessary for the needs of the state and in order to saturate the country's market.

This type of customs duties can be established as a temporary measure, for example, during the active sales season. Constantly valid for petroleum products.

Transit

Charged when transporting goods through the territory of the country for the purpose of sale in another state. This type is rare, because the country is interested in increasing the volume of transit, and the introduction of duties does not contribute to this.

The main goal is fiscal. As such, duties are rarely levied, but they are replaced by:

• Cargo import fee.
• Permits, stamp, statistical fees.

In order not to pay transit customs duties in 2018, the cargo owner must comply with the following transportation requirements:

1. Transport permitted goods.
2. Submit a transit declaration of a clearly defined form.
3. Comply with border control measures.
4. Follow the conditions, terms, transit route. If these points are violated, sanctions are imposed on the owner of the cargo.

At the moment, no transit duty is charged in Russia.

Ad valorem

You can learn about what an ad valorem duty is and how to calculate it in our article. Go to .

Already in the name of this type of duty is its essence. The Latin translation is ad valorem - “from value”. That is, the amount of payment depends on the customs value of the goods. This option is very popular, as it is fair for declarants and the state.

When calculating customs duties of this type, the cost of the goods is taken into account; the declarant actually calculates it independently and indicates it in the declaration. The customs authority checks and controls such calculations. An ad valorem duty is similar to the equally common VAT tax.

The rates of ad valorem duty are determined in the Unified, but in some cases their size may vary, depending on the goals of the state and the state of the market. The type of customs duty under consideration is calculated as a percentage. It is beneficial for expensive goods. A striking example is digital technology, which is now in price. It makes sense to take duty on the contract price, and not on the weight of each gadget or the entire batch.

Since the basis is the contract price, importers often use a trick, artificially lowering it. But if such a trick is too obvious - that is, the price is significantly less than the market average - the consequences can be very unpleasant for both parties to the transaction.

Disadvantages of applying ad valorem duty on the import of goods to Russia 2018:

1. Changeability – the price can change quite dramatically.
2. Subjectivity of bets.

Specific

You can find out how specific duties are calculated from our article. Go to .

This type of tax does not depend on the cost of the goods; it is influenced by the physical characteristics of the batch - weight, volume, power, engine thrust. Expressed as a fixed amount in relation to the specified parameters.

Example: the tariff rate for cigarettes is 2 euros per 1000 pieces. Convenient for large and heavy consignments of goods, mainly for raw materials.

The advantage of these types of customs duty rates is the inability to influence the amount of payment by reducing the contract amount; this will not affect the tax base. The amount of the payment due is determined through statistical data. Specific rates are not affected by:

• Inflation rate.
• Pricing policy.
• Market conditions.

Due to this, revenues to the state budget are stable.

Combined

The combined import duty combines both specific and ad valorem components. Moreover, there may be 2 options for choosing a bet:

1. Summation of the fixed and percentage parts.
2. Select the part that turns out larger. This option is especially beneficial for the state.

An example of such a duty: tobacco products 20% of the cost, but not less than 2 euros per 1000 pieces.

Another option concerns cars, when the engine volume is taken as a unit. The following option for calculating customs duties is more flexible, but is not used as often:

• The value is measured as a percentage.
• The indicator is measured in numbers - the amount.
• Both options are indicated.

Seasonal

Used for products in a certain season. At the same time, the volume of imports and sales may be limited. Duties on agricultural products are seasonal and tend to change dramatically throughout the year. They are characterized by the following features:

1. Their size is smaller than indicated in the tariff.
2. Valid for no longer than 6 months.

Duties by country of origin

The amount of customs duty depends on the country of origin of the goods, types:

1. Minimum, basic or extreme. Applies to cargo imported from countries in respect of which Russia implements the most favored nation policy in the field of trade and political relations.
2. Maximum general or general. Used for other goods or if their country of origin is unknown.
3. Preferential. Applicable to developing countries.
4. Zero. This rate applies to least developed countries.

The country of origin of goods is the country in which the goods are produced or substantially processed.

By nature of origin

There are autonomous, conventional or contractual.

Autonomous ones are established by government decree and do not depend on any international agreements. Used for goods that originate from countries with which Russia does not have trade agreements. The amount of such duties does not change depending on agreements with partner countries. They are used as leverage in the formation of bilateral agreements.

Conventional are import customs duties that are established as a result of negotiations. Are fixed in a written agreement. They cannot increase without the agreement of all parties to the contract.

Special duties

They are introduced for a certain period after the feasibility of their implementation has been established. They can be a protective or punitive measure in relation to specific goods, manufacturers, countries.

Anti-dumping

You can learn about cases of application of anti-dumping duties from our article. Go to .

Such customs duties apply only to goods that are imported. Their use is possible if the country of origin of the cargo uses various types of subsidies for development purposes, both in production and during transportation. That is, any help that reduces production costs, and therefore the cost.

The main task of the countervailing duty is to neutralize the impact of subsidies, and its size should not exceed the actual volume of subsidies.

Countervailing Duty: Video

Punitive

These duties are very high, exceeding the standard for similar goods by 3-5 times. Customs policy or the country's economy does not affect them, but the political situation in the world does. Sometimes a punitive tariff is considered as an option for a non-tariff measure. Mainly related to a specific country.

Duty rates

There is also a classification of customs duties in relation to their rates. More specifically:

1. Permanent. They are fixed in laws and are not influenced by external or internal factors.
2. Variables. They change or are indexed depending on the market situation.
3. Nominal. These are the rates indicated in the Unified Customs Tariff.
4. Effective – the real level of customs duties.

Duty calculation

Calculation of ad valorem:

• Duty amount = customs value (under contract)*duty rate for a specific product/100%.
• A refrigerator is imported from Germany, its price is 100 thousand rubles, the duty rate is 15%.
• Calculation: 100,000*15%/100%=15,000 rubles.

• Duty amount = quantity or other physical characteristic that is defined by law * duty rate in euros/dollars * currency exchange rate at the time of crossing the border.
• A passenger car is imported from France, its cost is 200 thousand rubles, its engine capacity is 1800 cm³. The duty rate is 0.75 euros per cm³. The euro exchange rate at the time of import is 71 rubles per euro.
• Calculation: 1800*0.75*71=95850 rubles.

Calculation when using a mixed rate:

Initial data: A consignment of shoes from the USA is imported to Russia - 200 pairs of women's shoes. The cost of the entire batch is 940 thousand rubles, the duty rate is 10% and 0.7 euros per pair, the euro exchange rate is 71 rubles.

1. Ad valorem rate: 940,000*10%/100%=94,000 rubles.
2. Specific: 200*0.7*71=9940 rub.
3. Amount =94000+9940=103940 rub.

As you can see, calculating the customs duty is not difficult, but you should know the basic parameters necessary for this process. They can be taken from the laws - if it concerns rates and from the terms of the supply agreement - quantity of goods, price, delivery date, etc.

All duty calculations are carried out by the person responsible for the cargo, and customs inspectors check the correctness of the calculation.

Payment of duties

The responsibility for paying the fees lies with the declarant. This may be the owner of the cargo, the carrier, the buyer or the customs representative (). The deadlines for payment of customs duties by law are as follows:

• When importing, no later than on the day of filing the declaration. If it is not submitted in a timely manner, then from the moment the deadline for submitting such a document expires.
• If preliminary declaration is used, the payment period is no later than the day the goods are released.
• When submitting a periodic declaration no later than 15 days from the date of presentation of the goods to the customs authority.
• When exporting, no later than the day the declaration is submitted.
• When changing the customs regime on the day the previous regime ends.

If payment deadlines are violated or payment is incomplete, liability arises in the form of:

1. Imposition of penalties and fines.
2. Imprisonment.
3. Disqualification as a participant.
4. Forced collection of duties and arrears.

The declarant bears responsibility to the extent determined by law.

Conclusion

Having understood what a customs duty is, the procedure for calculating and applying it will not be a problem for any participant in foreign trade activities. Tariffs of any type are of great importance for the country's economy, producers and consumers.

Video: Customs duties

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 quantitative standards were determined within the limits of which goods can be imported into Russia and other EAEU countries duty-free. Also, the amount of duties for exceeding the established standards for the import of goods for personal use has been determined.

Briefly about the new duties: From January 1, 2019, the duty-free limit for buyers per month decreased from 1,000 to 500 euros. It is important to know that in some cases, the customs service may also tax the shipping costs.

We are talking about goods that are delivered to the buyer from abroad through 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 it is expected 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 standards will be reduced to 200 euros and 31 kg. In this case, all restrictions on time and number of orders will be lifted. 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 standards (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 standards.

Currently, in Kazakhstan, Kyrgyzstan and Russia, the threshold for duty-free import is 1000 euros and 31 kg per calendar month, and until the end of 2018, buyers in these countries can rest easy.

Reducing the duty-free limit 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 and 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 into the Russian Federation of parcels from foreign online stores 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 transport

Also, on November 1, news appeared that in 2019 the threshold for duty-free transportation of goods by ground transport would be reduced threefold. The document, signed by all five members of the commission on November 1, was published on the EAEU legal portal. The contents are as follows:

EURASIAN ECONOMIC COMMISSION COUNCIL

SOLUTION

On amendments to the Decision of the Council of the Eurasian Economic Commission of 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 Appendix No. 1 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 does not exceed the equivalent of 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 Appendix No. 2 to the Decision of the Eurasian Council
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 exceeds the amount equivalent to 1,000 euros, and (or ) 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 "