Concept, payment terms and example of customs payment calculation

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

Types of customs duties

There are 3 types of fees:

1. Customs clearance fee - charged for services related to the preparation of the declaration. These services must be paid before or together with its submission;
2. Fee for customs escort of transport - the service of physical escort by a customs inspector from the border to the place of customs clearance is charged. You must pay before the start of the escort. This type of collection is not often used;
3. Cargo storage fee - charged for placing cargo at a customs temporary storage facility. Payment must be made prior to delivery of the goods.

Amounts or rates of customs duties

The amounts or rates of customs duties are determined by the EAEU member states independently.

Important!

From 01.08.2020 new customs duty rates came into effect. The effect of the new rates is established by Decree of the Government of the Russian Federation dated March 26, 2021 N 342 “On rates and the basis for calculating customs duties for customs operations related to the release of goods.”

The size of the rates still depends on the customs value of the goods, the ranges and number of rates have changed: before there were 7, now there will be 11. The size of the rates has increased, for legal entities and individual entrepreneurs it starts from 775 rubles with the customs value of goods not exceeding 200,000 rubles, and ends 30,000 rubles with a customs value of more than 10,000,000 rubles. The new values ​​of eleven bets are shown in Table 2. Attention! Customs rates effective from 08/01/2020 do not provide for a 25% discount for filing a declaration in electronic form.

For individuals. For goods imported by individuals intended for personal use, the rate is now 500 rubles. No customs duty is paid for goods imported duty-free. Cars. Individuals for customs operations carried out in relation to passenger cars intended for personal use, as well as other vehicles (TS) related to the HS codes: 8702, 8703, 870421, 870431 and specified in Appendix No. 2, Table 2, in paragraphs: 1, 3, 4, according to the Decision of the EEC Council dated December 20, 2017, it is necessary to pay customs duty. Its size depends on the cost of the vehicle and is given in Table 2. Aircraft and watercraft. Individuals for customs operations carried out in relation to watercraft and aircraft in accordance with paragraph 2 of paragraph 2 of the table of Appendix No. 2 of the Decision of the EEC Council dated December 20, 2017 must pay an aggregate customs payment. Its size depends on the cost of the vessel and is given in Table 1.

Table 1. Customs duties on watercraft and aircraft

For legal entities and individual entrepreneurs. The new customs duty rates are shown in Table 2. They apply when:

• import of goods;
• export of goods subject to ad valorem or combined customs duties.

Customs rates effective from 08/01/2020 do not provide a 25% discount for filing a declaration in electronic form.

Important!

Customs duty is not paid if the goods sent for export are not subject to export customs duty.

Table 2. Customs duty rates

Customs duties for customs operations are paid depending on the quantity of goods if:

1. the customs value of imported goods is not determined or declared;
2. goods are exported from Russia, and the rates of export customs duties are not established or specific rates are established.

For these cases, the customs duty values ​​are shown in Table 3.

Table 3. Customs duty

Aircraft and water vessels. Customs duty on imported and exported air, river, sea, as well as vessels intended for mixed navigation (river-sea) when placed under customs procedures: temporary import and temporary export, processing within the customs territory, processing outside the customs territory, re-export, re-import is paid in the amount of 20,500 rubles.

Calculation and rates of export duties

The formula for calculating the export customs duty for the export of goods from Russia depends on the type of its rate. The Russian Law “On Customs Tariffs” establishes III types of rates.

• An ad valorem or value rate is added as a percentage to the customs price of exported products. The amount of customs duties is equal to the product of this rate, expressed as a percentage, and the customs value.
• The specific rate is set in monetary value for the quantity of taxed goods. The monetary unit is the euro.
• The combined rate combines both the cost and numerical values ​​of the exported goods. The amount of the duty is established either by comparing these values ​​or by adding them. This depends on the type of combination bet. The final amount of export tax is determined by comparison using the largest value.

The amount of customs duty payment is determined for registration, escort and storage of goods according to Tables 1, 2, 3, 4. Based on the available data, calculation in 2021 is also performed by summing up individual items.

Changes, installments and deferred payment

The Trade Code of the Russian Federation does not exclude changes in the deadline for payment of customs duties or the possibility of installments or deferment of payment of customs duties. They can apply to either the entire amount of fees or part of it.

Installment plans and deferments can be for a period of 1-6 months if there is at least one of the following grounds:

1. The merchant transports goods under an interstate agreement;
2. The entrepreneur suffered from delays in government sponsorship or payment of government orders;
3. Transportation of perishable goods across the customs border;
4. Damage to the payer due to the impact of natural disasters, man-made disasters, etc.

Changing the deadline for paying customs duties is accompanied by the collection of interest (added to the amount of debt).

If an entrepreneur goes bankrupt or a criminal case has been initiated against him, the customs organization:

• revokes a previously issued permit;
• invalidates a previously issued permit to defer or installment payment of customs duties.

Benefits for export customs duties

Benefits in foreign trade activities are aimed at providing certain trade participants with more favorable conditions relative to others. Customs benefits may be:

• exemption from customs duties;
• a simpler process for passing goods through the customs border or complete exemption from these procedures;
• granting powers to export goods from the country, the transportation of which is prohibited by law, and others.

Tariff benefits are a type of benefits that represent:

• refund of previously paid duties,
• exemption from customs duties,
• reduction of duty rates.

Payment of customs duties

The obligation to pay customs duties, as well as other customs payments, lies with the declarant. When importing into Russia, payment of the fee is made in rubles.

How is customs duty paid?

Customs duties are paid in advance. This avoids customs delays and unnecessary costs. The declarant must transfer the money before submitting the customs declaration. To pay customs duties and other customs payments, you must have a Unified Personal Account (UPA), which can be replenished through the Bank by filling out a Payment Order. It is possible to pay at the place of filing the declaration:

• Individuals have the opportunity to deposit funds through specialized terminals on the territory of the customs post;
• Legal entities can use the electronic payment system “Customs Card” or “Round”, which allows making customs payments without delays.

In addition, all participants in foreign economic activity (Legal entities, individual entrepreneurs and individuals) have the opportunity to pay customs duties and other customs payments through a customs representative. To do this you need to conclude an agreement.

Clarification for individuals: if the import of goods is carried out according to the passenger declaration, then payment is made independently. If the imported goods are registered under the procedure, then payment can be made by a customs broker.

Information about customs duties is indicated in columns 47 and “B” of the customs declaration form ED2.

Column 47 is called “Calculation of payments” and consists of several sections.

The “Type” section contains a four-digit customs payment code approved by the classifier, which is used to fill out customs documents. Customs duty codes:

• “1010” - customs operations (customs clearance, declaration);
• “1020” - customs escort;
• "1030" - storage.

In the section “Base of accrual” the amount of the customs value of the declared goods in Russian rubles is indicated, for example, 264,320 rubles. 28 kopecks, or 303,968 rubles. 32 kopecks If several goods are declared, their total customs value is indicated.

In the “Rate” section the customs duty rate is indicated: 375 rubles, 750 rubles, 1500 rubles. etc.

In the “Amount” section, information about the amount payable as customs duty for customs operations is indicated, that is, the same 375 rubles, 750 rubles, 1500 rubles. etc.

In the section “SP” (payment specifics), a letter code approved by the Classifier is indicated (“IU” - customs duty is paid by the declarant before the release of goods, “UR” - imputed calculation of customs duty, “UM” - customs duty is not payable; other two-digit codes are also used ).

Column “B” is called “Counting Details”. It contains the same four-digit code for the type of customs duty, information about the amount charged, a three-digit currency code (the Russian ruble has code 643) and information about the payer and the date of payment. All data is written on one line and separated from each other by the “-” sign. Spaces are not allowed!

Services for settlement of customs duties and taxes

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How to pay customs duties for a parcel

Upon arrival of the parcel at customs when delivered by private carriers, the buyer receives a message that he needs to pay a customs fee. The parcel will not be released until customs sees the receipt of funds (payment can be made online or at a bank branch).

In addition to the duty, you will have to pay a customs fee of 250 rubles, as well as a commission.

When using international postal services, the parcel is not delayed at customs, but is sent to the address. The recipient makes the payment by postal order with a commission of 4-5% upon receipt of the parcel at the post office.

If you have questions related to payment for customs services, you can get advice by calling the hotline of the customs payments department of the Federal Customs Service. To resolve customs clearance issues, it is advisable to seek the services of a certified customs representative "Importex". Here they will help you carry out the necessary procedures quickly and with minimal participation from the client.