From August 1, 2021, the rates of customs duties for customs operations will change in Russia

HomeCustoms payments Customs duty

Customs duty (customs clearance fee) is a mandatory payment collected for processing the customs declaration of a participant in foreign economic activity related to the release of goods, customs escort and other actions (Article 47 of the EAEU Labor Code). For exports from September 4, 2021, no fee is paid. If an export duty is charged or goods are temporarily exported or processed outside the customs territory, then the customs fee will be 750 rubles. The fee is paid only by Legal Entities or Individual Entrepreneurs, individuals pay it only when filing a declaration in electronic form - ED2 (declaration of goods “according to the procedure” - as for legal entities). The amount of the fee depends on the amount of customs value. It must be paid before filing the declaration; if by this time the money has not arrived in the account, the declaration will not be accepted. If you make a transfer using a payment order to a bank, you need to remember that they will arrive only in a few days. You can use the instant payment systems “Customs Card” or “Round” or contact a customs broker who will transfer the money without delay. To do this, you must conclude an agreement in advance.

Customs payments

Customs duty

Customs VAT

Customs excise duty

What can the customs duties calculator calculate?

Customs payments are a set of payments (fee, duty, VAT, excise tax) that are levied by customs authorities when importing or exporting goods across the border of the Customs Union. Funds are written off from the single personal account of a foreign trade participant when completing a customs declaration.

Import/export duty

Using the calculator, a foreign trade participant can obtain information on the amount of customs duty. For each CN FEA code of the EAEU product (EAEU CCT), the corresponding rates are regulated.

Types of bets

1. Ad valorem is the most common type of contribution, set as a percentage of the cost of imported products (the amount varies from 0% to 80%).
2. Specific – set depending on the nature of the cargo, its properties and characteristics (quantity, weight, dimensions, volume, etc.). The payment is calculated in foreign currency (euro, US dollars).
3. Combined – includes both price and general characteristics of the cargo.

In some cases, systems of preferences (benefits) are applicable, which apply to third world countries, the CIS, and free trade zones. Detailed information on current tariffs can be obtained from our specialist.

Conditions required to receive a preference

• Certificate certifying the origin of the goods, issued in form “A”;
• The purchase of products must be carried out in a country that enjoys a system of benefits;
• The product is included in a special list, the regulations of which were approved by Decision of the EEC Council of January 13, 2021 No. 8;
• Compliance with the conditions of direct delivery to the Russian Federation (transit through the territory of other countries is allowed).

The customs duties calculator does not take into account preferences. Preferential payments are provided for the import of products from those countries with which agreements have been concluded: CIS, Serbia, Vietnam, Iran.

Registration of foreign trade participants

Previously, registration of foreign trade participants was a complex procedure, but now, with the introduction of electronic declaration, this process has been simplified.

All that is required of the importer, when first applying to the customs authorities as a declarant, is to submit documents confirming the status of an individual entrepreneur and providing customs with certain information about him.

The list of documents includes:

• Full name IP;
• TIN, OGRNIP certificates;
• OKPO and OKVED codes;
• bank details of the individual entrepreneur;
• registration address at the place of residence;
• certificate of registration of individual entrepreneurs (USRIP).

Calculator for calculating the cost of customs VAT

When importing into Russia, VAT is charged. The amount of added value depends on the product category. The calculation is formed taking into account the cost of cargo, transportation to the border of the Customs Union (Customs Union), customs duties, excise tax (when importing excisable products).

Today, customs VAT rates in Russia are 0%, 10% and 20%. Benefits and exemptions from payments depend on the specifics of the cargo, the purpose of import and the declared customs clearance regime. Food, children's and medical products, and printed publications are taxed at a rate of 10%.

The customs clearance calculator does not take into account categories of products that are not subject to VAT (0%) when imported into the Russian Federation

• Humanitarian assistance;
• Medical products, raw materials and supplies for prosthetic and orthopedic products;
• Cultural assets acquired by government agencies or received as a gift;
• Technical equipment, analogues of which are not produced in Russia;
• Rough diamonds;
• Currency, securities and some other things.

For other products, the VAT rate is 20%. The customs calculator will help you calculate the VAT percentage rate taking into account the category of goods.

Documents Statistics on documents and execution of orders

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

dated March 26, 2021 No. 342

MOSCOW

On the rates and base for calculating customs duties for customs operations related to the release of goods

In accordance with Part 1 of Article 46 of the Federal Law “On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation,” the Government of the Russian Federation decides:
1. Establish that customs duties for customs operations related to the release of goods (hereinafter — customs duties for customs operations), unless otherwise established by this resolution, are paid at the following rates:

775 rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which does not exceed 200 thousand rubles inclusive;

1550 rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive;

3100 rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive;

8530 rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2700 thousand rubles inclusive;

12 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 2700 thousand rubles 1 kopeck or more, but does not exceed 4200 thousand rubles inclusive;

15,500 rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 4,200 thousand rubles 1 kopeck or more, but does not exceed 5,500 thousand rubles inclusive;

20 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 5500 thousand rubles 1 kopeck or more, but does not exceed 7000 thousand rubles inclusive;

23 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 7000 thousand rubles 1 kopeck or more, but does not exceed 8000 thousand rubles inclusive;

25 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 8,000 thousand rubles 1 kopeck or more, but does not exceed 9,000 thousand rubles inclusive;

27 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 9,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive;

30 thousand rubles - for customs operations in relation to goods, information about which is declared in the customs declaration, the total customs value of which is 10,000 thousand rubles, 1 kopeck or more.

In relation to goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties are established, with the exception of goods specified in paragraphs 8 and 9 of this resolution, customs duties for customs operations are paid at the rates provided for by this paragraph.

2. In cases where the customs value of goods imported into the Russian Federation is not determined and not declared, and also if in relation to goods exported from the Russian Federation (with the exception of goods specified in paragraph 26 of part 1 of Article 47 of the Federal Law “On Customs Regulation in of the Russian Federation and on amendments to certain legislative acts of the Russian Federation”, as well as in paragraphs 8 and 9 of this resolution) the rates of export customs duties are not established or specific rates of export customs duties are established, customs duties for customs operations are paid at the following rates:

6 thousand rubles - for customs operations if the number of goods specified in paragraph one of this paragraph in the customs declaration does not exceed 50 goods;

12 thousand rubles - for customs operations if the number of goods specified in paragraph one of this paragraph in the customs declaration is 51 goods or more, but not more than 100 goods inclusive;

20 thousand rubles - for customs operations if the number of goods specified in paragraph one of this paragraph in the customs declaration is 101 goods or more.

3. If, when exported from the Russian Federation, information about the goods specified both in paragraph 2 of this resolution and in paragraph thirteen of paragraph 1 of this resolution is declared in one customs declaration, except for the cases specified in paragraphs 8 and 9 of this resolution, customs fees for customs operations are paid at the rates established respectively in paragraphs 1 and 2 of this resolution for each of the listed types of goods.

In the case of a declaration in one customs declaration for the purpose of placing under the customs procedure of export of goods not subject to export customs duties, and goods subject to export customs duties, except for the cases specified in paragraphs 8 and 9 of this resolution, customs duties for customs operations are paid at the rates established by the first paragraph of this paragraph in relation to the types of goods specified in this paragraph, subject to export customs duties.

4. When performing customs operations in relation to goods imported into the Russian Federation by individuals for personal use, with the exception of those imported by individuals without paying customs duties, taxes or with exemption from customs duties, taxes, as well as goods specified in paragraphs 5 and 6 of this resolution, customs duties for customs operations are paid in the amount of 500 rubles.

5. When performing customs operations in relation to passenger cars and other motor vehicles classified by codes 8702, 8703, 8704 21 and 8704 31 of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union and specified in paragraphs 1, 3 and 4 of Table 2 of Appendix No. 2 to By decision of the Council of the Eurasian Economic Commission dated December 20, 2021 No. 107 “On certain issues related to goods for personal use” imported into the Russian Federation in any way for personal use, customs duties for customs operations are paid in accordance with paragraph 1 of this resolution.

6. When performing customs operations in relation to watercraft and aircraft specified in paragraph 2 of Table 2 of Appendix 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”, customs duties for customs operations are paid at the following rates:

5 thousand rubles - for customs operations in relation to a vessel, the cost of which does not exceed 100 thousand rubles inclusive;

10 thousand rubles - for customs operations in relation to a vessel, the cost of which is 100 thousand rubles 1 kopeck or more, but does not exceed 500 thousand rubles inclusive;

20 thousand rubles - for customs operations in relation to a vessel, the cost of which is 500 thousand rubles 1 kopeck or more.

7. When performing customs operations in relation to air, sea, river vessels, mixed (river-sea) navigation vessels imported into the Russian Federation and exported from the Russian Federation as goods in accordance with the customs procedures of temporary import (admission), temporary export, processing in the customs territory and processing outside the customs territory (if the processing operation is the repair of such vessels), as well as upon completion of the customs procedures for temporary import (admission) by placement under the customs procedure of re-export, temporary export by placement under the customs procedure of re-import, processing on the customs territory by placing processed products under the customs procedure of re-export, processing outside the customs territory by placing processed products under the customs procedure of re-import or by placing processed products under the customs procedure of release for domestic consumption, customs duties for customs operations are paid in the amount of 20,500 rubles per vessel.

8. When submitting a temporary customs declaration in respect of goods to which temporary periodic customs declaration applies, with the exception of goods specified in paragraph 26 of part 1 of Article 47 of the Federal Law “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation ", customs duties for customs operations are paid at a rate of 7,750 rubles for each temporary (including additional temporary) customs declaration.

Upon subsequent submission to the customs authority of a complete customs declaration for the same goods, customs duties for customs operations are paid at a rate of 22,250 rubles for each complete customs declaration.

When declaring in a temporary (including additional temporary) or full customs declaration for the purpose of placing under the customs export procedure information about goods subject to export customs duties and goods not subject to export customs duties, customs duties for customs operations are paid at the rates established by this paragraph.

9. When applying incomplete customs declarations and (or) periodic customs declarations to goods, customs fees for customs operations when exporting goods, with the exception of goods specified in paragraph 26 of part 1 of Article 47 of the Federal Law “On Customs Regulation in the Russian Federation and on Amendments” in certain legislative acts of the Russian Federation", are paid at the following rates:

in relation to goods for which rates of export customs duties have not been established and (or) for which specific rates of export customs duties have been established - at the rate provided for in paragraph two of clause 8 of this resolution, for each customs declaration;

in relation to goods for which ad valorem or combined rates of export customs duties are established - at the rates provided for in paragraph 1 of this resolution for each customs declaration.

When applying an incomplete customs declaration and (or) periodic customs declaration to goods in the case of a declaration in one customs declaration for the purpose of placing under the customs procedure for export of goods not subject to export customs duties, and goods subject to export customs duties, customs duties for customs operations are paid at the rates established by paragraphs two and three of this paragraph in relation to the categories of goods listed therein, subject to export customs duties.

When periodic customs declarations are applied to goods, customs duties for customs operations when importing goods are paid at the rates provided for in paragraph 1 of this resolution for each customs declaration.

10. Recognize as invalid the acts of the Government of the Russian Federation according to the list according to the appendix.

11. This resolution comes into force on August 1, 2020.

Chairman of the Government of the Russian Federation M. Mishustin

APPENDIX to the Decree of the Government of the Russian Federation dated March 26, 2021 No. 342

LIST of repealed acts of the Government of the Russian Federation

1. Decree of the Government of the Russian Federation of December 28, 2004 No. 863 “On the rates of customs duties for customs clearance of goods” (Collected Legislation of the Russian Federation, 2005, No. 1, Art. 108).

2. Decree of the Government of the Russian Federation of December 25, 2006 No. 803 “On amending the Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2007, No. 1, Art. 261).

3. Decree of the Government of the Russian Federation of March 10, 2009 No. 220 “On amending the Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2009, No. 11, Art. 1317).

4. Decree of the Government of the Russian Federation of December 20, 2010 No. 1067 “On amending the Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2010, No. 52, Art. 7121).

5. Decree of the Government of the Russian Federation of July 20, 2011 No. 595 “On introducing amendments to Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2011, No. 30, Art. 4644).

6. Decree of the Government of the Russian Federation of August 31, 2011 No. 724 “On amendments to Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2011, No. 37, Art. 5241).

7. Decree of the Government of the Russian Federation of April 19, 2012 No. 347 “On amendments to Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2012, No. 17, Art. 2016).

8. Decree of the Government of the Russian Federation of December 12, 2012 No. 1286 “On amending the Decree of the Government of the Russian Federation of December 28, 2004 No. 863” (Collected Legislation of the Russian Federation, 2012, No. 51, Art. 7221).

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Information on excise duty for the customs calculator

Unlike customs duties, excise taxes apply only to a few categories of imported goods.

The list of those subject to excise tax is fixed in Article No. 181 of the Tax Code of the Russian Federation

• Alcohol, ethyl alcohol;
• Tobacco products;
• Automotive fuel and oils;
• Passenger cars, motorcycles and other goods.

In the calculator, when you select these goods, information about the amount of excise tax is displayed.

Tax rates in the Russian Federation are represented by fixed payments, calculated in rubles per unit of measurement. The amount of the contribution depends on the country of origin and the HS code.

Help SB Cargo

helps to carry out customs clearance of imported and exported goods according to two main schemes: for your own contract and for the client’s contract. We can completely take care of customs clearance, including preparing a package of documents: necessary certificates, declarations, permits. We can enter into an agreement directly with the supplier and bring the cargo to Russia, subsequently transferring it to the client under a commission agreement or a purchase and sale agreement.

We are competent in international transportation and customs clearance of any categories of cargo, including valuable, dangerous, and perishable. Cooperating with us is convenient and profitable. To use our services, prepare an invoice, packing list and foreign trade contract. These are the main documents that we will need for settlements and concluding an agreement. We remind you of our telephone and email

Online calculator for calculating additional expenses

When concluding a transaction on foreign economic activity, in addition to customs duties and logistics costs, it is also necessary to provide for additional costs.

• Bank commission (currency conversion, control of transfers, registration of a unique contact number);
• Certification of goods (you need to obtain the necessary information before import);
• Storage in a warehouse (tariffs for storage can vary significantly depending on the location).

The calculator will help you independently understand what determines the cost of supplying goods for import or export, including customs duties and logistics. If you want to know the exact amount of expenses, contact specialists for help.

Consequences of errors

To avoid delays and force majeure situations at customs, it is necessary to clarify the list of required documents in advance, correctly fill out everything necessary and check it several times. Errors, blots and corrections in documents are unacceptable. Delays often occur due to discrepancies in weight, addresses, and names in different documents. in such cases, a customs inspection is carried out in order to find out reliable information or the declarant is given time to eliminate inconsistencies. All this is accompanied by additional costs associated with increasing the storage period of cargo at temporary storage warehouses and paying fines.

If the customs inspector finds no discrepancies and the cargo does not arouse suspicion, it will be released under the declared customs procedure. The same happens when inconsistencies are eliminated, necessary documents are completed, and a fine is paid. If the declarant does not want or cannot comply with customs requirements, the cargo may be confiscated or its import may be prohibited.

Customs rates for other goods and food products

Import customs duty rates in 2021 directly depend on the quantity and cost of products. Thus, for brushes, whisks, shaving brushes, nail files, combs, mops, shoe brushes, sieves, sieves, travel kits, pens, ribbons, lighters, an ad valorem customs rate of 20% of the customs value of products of one item is applied. The total quantity (kg) is calculated for ivory, corals, materials of plant origin, accessories, etc. The bid price is equal to 20% of the cost of the goods.

Table. Calculation of customs duties for 2021