Customs duties on the import of goods and parcels from China to Russia


HomeCustoms clearancePlaces of clearanceCountriesChina

Our company “Universal Cargo Solutions” carries out prompt customs clearance of any cargo and goods delivered “from China to Russia” and “from Russia to China” by any type of transport at all customs offices of the Russian Federation:

  • At airports
  • In seaports
  • At railway stations
  • At cargo automobile terminals – temporary storage warehouse
  • Express postal items

We are a customs representative - a customs broker and carry out operational:

  • customs clearance of imported goods from China;
  • customs clearance of exported goods from Russia to China.

If necessary, we carry out customs clearance of goods in any other customs procedures!

Our company does not carry out customs clearance of goods in China! We recommend that you contact your local customs brokers in China directly regarding this issue.

We work with any participants in foreign trade activities:

  • Individuals
  • Legal entities
  • Individual entrepreneurs

Customs clearance of cargo or goods from China occurs at places - customs clearance points: border checkpoints for individuals or temporary storage warehouses located within the country: airports, seaports, railway stations and road freight terminals. Our customs broker company will help you clear your goods from China.

Our employees are ready to advise clients on what documents will be required in each specific case and help with their preparation.

Documents and information for customs clearance of cargo and goods from China

  1. List of documents for registration of an individual at customs (View)
  2. List of documents for registration of a Legal entity at customs (View)
  3. List of documents for registration of an individual entrepreneur at customs (View)
  4. List of documents for customs clearance “Import” (View)
  5. List of documents for customs clearance “Export” (View)

Do you need customs clearance of goods to/from China? – We will help you!

Customs clearance and clearance of general cargo

General cargo is that which is delivered separately in one container.

If we talk about general cargo, then they are suitable for large consignments of goods, when the container is filled with goods from one customer. It must be sealed and not opened. The buyer can be confident in the safety of goods, especially during multimodal transportation, when containers are reloaded on different types of transport to speed up delivery of goods. For China, sea + rail transportation is optimal in terms of time and cost.

Features of cargo transportation


ATTENTION!
We work only with legal entities. Due to its convenient location in relation to Russia, goods from China are delivered by different modes of transport. But if the goods are perishable or quick delivery is required for some other reason, air transportation is used. The region in which customs clearance will be carried out depends on the wishes of the customer and, to some extent, on the type of transport:

  1. Cargo sent by air is often cleared upon arrival at the airport - this is fast, convenient and allows the customer to dispose of the cargo at his discretion when it is removed from the warehouse. The main receiving airport is Sheremetyevo.
  2. Goods delivered by sea can be cleared through customs at the customs offices of St. Petersburg, Novorossiysk, Nakhodka, and Vladivostok.
  3. Customs clearance of consignments of goods transported by rail is carried out at the customs posts of Khovrino and Vorsino.

In principle, cargo can be cleared through customs in any of the EAEU countries, which includes: the Russian Federation, Kazakhstan, Belarus, Kyrgyzstan, and Armenia.

Customs clearance of groupage cargo

If the consignment is small, special transportation of groupage cargo is used. You can fill the container with cargo from another supplier. The customer simply pays for the weight and volume of the goods. For this type of cargo, air delivery from China is often used. This is the best way for small companies, in the absence of the ability to freeze money in goods. However, the delivery and customs clearance procedure for consolidated cargo takes longer, since cargo from several senders is collected for shipment in China. Also, customs clearance of groupage cargo has more formalities.

Duty-free import 2021 - what has changed in general

Now duty-free import 2021 will be calculated using a new formula. Not only the contribution amount has changed, but also the calculation principle itself, as well as the limit. Previously, the total cost of goods could not exceed 500 euros per month. Otherwise you had to pay a fee. Now the limit is lower - only 200 euros. But you can receive as many goods as you like. If the cost of each is less than 200 euros, then you will not have to pay a fee.

For most ordinary buyers, such changes will be very beneficial, but small merchants will still be disappointed. It is worth noting that the reduction in duty-free import does not apply to air delivery. Here the limit remains the same. It is 10 thousand euros. But most overseas parcels are sent by ground transport. This includes various delivery services and mail. The reduction in duty-free import will only affect them.

Features of customs clearance and delivery of goods

Code of the country156
Short titleCHINA
Name EnglishCHINA
Letter codeCN,CHN
Geographical positionAUSTRALIA, OCEANIA
Economic situationORGANIZATION OF ASIA-PACIFIC ECONOMIC COOPERATION
Name of the Chamber of Commerce and Industry in EnglishCHINA CHAMBER OF INTERNATIONAL COMMERCE, BELJING
Import duty ratio1.00
Imp. coefficient duties (upon confirmation of occurrence) 0.75
Most favored nation treatment (MFN)Yes
Developing countryYes
Least developed countryNo
Joining the Carnet-ATA ConventionYes
Annex B1 of the Carnet-ATA ConventionYes
Annex B2 of the Carnet-ATA ConventionNo
Annex B3 of the Carnet-ATA ConventionNo
Annex B5 of the Carnet-ATA ConventionNo

China is the world's largest exporter. Due to the fact that large volumes of cargo pass through the border with China every day. The correct execution and completion of all necessary documents for customs clearance is one of the priorities. Prompt customs clearance reduces the risk of delays and unnecessary costs. TAISU-TB will organize customs clearance and delivery of your cargo from China as soon as possible.

When does it become necessary to restore customs VAT?

Customs VAT must be restored in cases provided for by law. All recovery situations are listed in clause 3 of Art. 170 of the Tax Code of the Russian Federation, but only the following will be relevant to the tax paid at customs: transfer of imported property to the authorized capital of legal entities;

  • a taxpayer who has not used the imported goods becomes a tax defaulter or begins to use it for transactions that do not require VAT;
  • the taxpayer becomes the recipient of reimbursement from the budget for costs associated with the import of goods into the territory of Russia.

Restoration occurs when grounds for it arise. When switching to a special regime, this occurs in the last tax period preceding the start of application of the special regime.

In accounting entries, tax recovery will be displayed as follows:

  • Dt 19 Kt 68 - the amount subject to recovery has been accrued;
  • Dt 01 (10, 41) Kt 19 - tax is included in the cost of the goods.

In the quarterly VAT return, the restored amounts will also fall into section 3, but in line 090, which relates to accruals.

An example of calculating the cost of payments for delivery and customs clearance from China

Using a simple example, let's look at the stages of calculating customs duties during customs clearance and registration for cargo from China. For example, the recipient is a legal entity that imports Bakelite frying pan handles with a flame arrester into the territory of the Russian Federation, 400 pieces. The settlement of the transaction is carried out within the framework of the IM-40 regime (Issue for domestic consumption). The cost of the goods under the contract is 46,500 Euros, with logistics to the border, the vehicle is 2,100 Euros, the final cost of the lot is 48,600 Euros.

According to the HS code 3924 90 000 9, the duty rate for goods is 6.5%, VAT 20%, and not subject to excise tax. You can view product data here.

Customs payments are calculated from the customs value according to the following formula:

Customs value (hereinafter - CU) = cost of goods under the contract + cost of transportation and delivery of goods to the border with the Russian Federation (transportation within Russia to the warehouse is not taken into account).

The Euro exchange rate on the date of filing the declaration is 76 rubles TC = 48,600 Euro * 76 = 3,693,600 rubles. Duty rate 6.5% = 240,084 rubles. Imp. coefficient duties (with confirmation of occurrence) = 240,084 * 0.75 = 180,063 rubles.

VAT = 20% of the vehicle + customs duty

VAT = (3,693,600 + 180,063) * 20 / 100 = 774,732.6 rub.

At customs, a fixed customs duty is paid on goods, which has its own calculation formula:

TS of goodsCustoms duty amount
does not exceed 200 thousand rubles inclusive500 rubles
From 200,000 rubles 1 kopeck or more, but does not exceed 450,000 rubles inclusive1,000 rubles
From 450,000 rubles 1 kopeck or more, but does not exceed 1,200,000 rubles inclusive2,000 rubles
From 1,200,000 rubles 1 kopeck or more, but does not exceed 2,500,000 rubles inclusive5,500 rubles
From 2,500,000 rubles 1 kopeck or more, but does not exceed 5,000,000 rubles inclusive7,500 rubles
From 5,000,000 rubles 1 kopeck or more, but does not exceed 10,000,000 rubles inclusive20,000 rubles
From 10,000,000 rubles 1 kopeck or more30,000 rubles

Customs payments = VAT + duties + Customs duties

Total payable = 774,732.6 (VAT) + 180,063 (Duty) + 7,500 (Fee) = 962,295.6 rubles

The given results of calculation of customs duties are for informational purposes only and are not final. The actual cost of customs clearance may vary depending on the country of origin, the HS code number of the product, exchange rates, changes in legislation and other economic and political factors.

Entrust the calculations to professionals!

Contact us in any convenient way, and TAISU-TB specialists will advise and calculate customs duties free of charge, taking into account all the features of your cargo.

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Stage 3 - Payment of duties

Customs fees can be divided into three large parts. If we do not pay excise duty, then on other goods we pay duty (in Russia, for 95% of goods this is from 0 to 20% of the contract value), VAT (0%, 10% or 18%) and the customs duty itself - this is a small amount, not exceeding 0.5% of the contract value.

If you take the maximum, then formally the fee should be no more than 45% of the contract value. But in reality, you will have to leave more money at customs, because there are specific duties that are paid not on the value of the contract, but on a certain unit of measurement of the goods. There are duties that are paid per engine size, and this is how all cars are cleared through customs. There are duties per kilogram, this is how textiles or furniture are cleared through customs. Therefore, often the difference between the price at the factory and the price in the countries of the Customs Union reaches at least 70%, and in some cases it can even be 200% (rattan furniture from Indonesia or an inexpensive refrigerator from China).

Konstantin Bushuev , co-founder of Xiao Long Group, expert on business with China

Deadlines

Customs clearance implies a set deadline for filling out and submitting a declaration for Chinese goods, ranging from several hours to 2 working days and depending on the type of cargo, the number of items in the invoice and the number of EAEU HS codes.

Customs checks and releases the goods declaration within a few hours from the moment of its registration, if no changes are required to the declaration and all permits for the goods are provided. There are also other reasons for financial costs, which our company, having extensive experience, minimizes, thereby saving time and money for its clients.

Cases of any deviation from the planned time frame for customs clearance are fraught with downtime and additional costs for a participant in foreign economic activity, which is why it is important to minimize all risks of increasing the time frame for customs clearance of cargo.

Options for legislative regulation of import issues

The rules governing the procedure for calculating VAT when importing goods into Russia are divided into two groups related to countries:

  • members of the Eurasian Economic Union (EAEU);
  • non-members of the EAEU.

There are few members of the EAEU. These are Russia, Armenia, Belarus, Kazakhstan and Kyrgyzstan. For them, there is a single document establishing the rules for taxation upon import (Treaty on the EAEU, signed in Astana on May 29, 2014). According to these rules, the amount of VAT is determined not at customs (there is none between these countries), but after the goods are accepted by the taxpayer for registration. The procedure is accompanied by the preparation of additional tax reporting forms. There are special deadlines for paying taxes and filing tax reports, which are the month following the month of importation. Such tax is paid to the tax authority.

Non-EAEU members are all other countries, and China is one of them. Between Russia and these countries, customs exists, and accordingly, customs legislation is applied (TC RF and documents published by the State Customs Committee of the Russian Federation), requiring payment of VAT at the time of import as one of the conditions allowing the release of goods into the territory of Russia (order of the State Customs Committee of the Russian Federation dated 07.02 .2001 No. 131).

It is necessary to apply both groups of rules regarding the imposition of VAT on imported goods not only by payers of this tax, but also by those who are not them, i.e. persons working in special regimes, as well as those who are exempt from the need to pay tax under Art. 145 Tax Code of the Russian Federation.

Cost of cargo clearance services from China

The customs clearance and delivery service for goods and cargo from China to Russian customs includes:

  • consulting and support on customs clearance of cargo;
  • checking the package of documents provided by the Customer for customs clearance of one consignment (including shipping documents);
  • determination and formalization of delivery documents, preparation, filling out the declaration form and electronic submission to the customs authority.

One consignment means a consignment of goods sent at a time to the consignee using one waybill in one vehicle under one foreign trade contract.

Type of workPrices (excl. VAT)
Carrying out operations at customs and declaring goods for one batch in IM 40 mode:from 5,000 rubles
Carrying out operations at customs and declaration for each subsequent consignment in import mode, if there are several consignments of goods in one vehicle (IM 40):from 4,000 rubles
Registration of each additional sheet of DT, starting from the 5th (fifth) product in IM 40 mode:from 450 rubles
Carrying out customs operations and customs declarations for goods of one consignment in export mode (EC 10):from 3,000 rubles
Carrying out customs operations and customs clearance for goods of the same consignment (other regimes):from 10,000 rubles
Payment (additional payment) of any types of customs duties under one customs declaration on behalf and on behalf of the Customer, during customs declaration of the Customer’s goods, using the Customs Representative’s own funds through terminal payment using a customs card/online service of the ROUND payment system.from 3% of the documented payment amount (additional payment), but not less than 1,000 rubles
Assistance in obtaining a Declaration of Conformity with the CU TR for goods, as well as other permitting documents for customs.discussed individually

Documentation that will be required at customs to process and clear cargo and goods from China

Order service

Important nuances

There are ways to bypass paying customs tax without breaking the law. But this must be done very carefully. Otherwise, problems may arise in further interaction with customs officials.

Basic methods to avoid paying tax:

  1. With the help of an intermediary company that will take care of cargo clearance. In this case, the entrepreneur will have to pay the agent 6–10%.
  2. Break 1 large order into several smaller ones. They can be issued to a relative or someone else.

How we are working

Request for customs clearance

Contact us in any convenient way

Specialist consultation

We will find out your task in the field of foreign trade and inform you about the price for customs clearance

Signing the contract

Agreeing on the terms of cooperation and signing a maintenance agreement

Preparation of documents and certificates

Collection and preparation of necessary permits

Customs clearance

Submitting a declaration of intent, resolving disputes and attending inspections

Our advantages

ATS specialists will promptly prepare all documents and escort your cargo to the delivery location. How we are working:

  • we draw up a foreign trade contract;
  • we issue permits for the export and import of goods;
  • we issue certificates, customs and sanitary control certificates;
  • draw up a declaration;
  • make all necessary payments;
  • we pay excise taxes and duties;
  • We accompany the cargo to the final unloading point.

In addition, we are ready to provide comprehensive assistance in finding a seller and goods with the required characteristics, we will take care of their packaging and labeling, develop the fastest and most cost-effective route, organize warehousing and loading and unloading operations at all stages.

Foreign trade with China

China is the most important trading partner for the Russian Federation. For several years now, trade turnover between our countries has only been growing. In 2019, it grew by 2.43% and totaled almost $111 billion. The trade balance was positive, but decreased by 30% compared to the previous year.

Cargo exports from the Russian Federation to China increased by 1.3% compared to 2018 – $1.9 billion. The main share of cargo to China fell on the following categories: mineral products, timber, food products, machinery.

In turn, imports of goods from China to the Russian Federation increased by 3.66%. The most popular industries and cargoes in China are: machinery and equipment, metals, textiles and chemical products.

China ranks first in terms of trade turnover with our state and is our most important trading partner in the world.

Recently, due to the pandemic, the demand for cargo such as medical masks, protective equipment and medical products from China has increased.

How can we help?

The SB Cargo company is engaged in customs clearance and cargo transportation of goods from China to Russia and back on a turnkey basis. At a minimum, there are two options for customs clearance of cargo: to your contact and to our company. In the latter case, it is not you, but we who act as a foreign trade agent and interact with the supplier, airline, customs and tax services. Your company is not legally involved in a foreign economic transaction, that is, it is not mentioned in the foreign trade contract or other documents.

Any delays in transportation and customs clearance of a consignment are fraught with additional costs. We are able to minimize financial costs and save your time thanks to many years of experience in this area of ​​cargo transportation. Cargo transportation and customs clearance services are performed on the basis of a brokerage agreement. You can consult about these services for free, but this requires basic documents. To perform more or less accurate calculations, you need at least an invoice. You can submit a request for cargo delivery and/or customs clearance by phone, on the website and by email. Please note that we process applications only from corporate email.

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