Calculation of import customs duties

Importers pay customs duties when importing goods into Russia. The duty is calculated by three main methods - a percentage of the cost, a duty per unit of goods and a combined method. You will not be able to select any of the options. Each HS code has its own calculation method. We talk about calculating customs duties using examples.

June 11, 2021

When importing imported goods into Russia, companies pay customs duties. These are duties, fees, taxes - value added and excise taxes. After passing control and paying customs duties, the importer has the right to sell the imported goods and services.

Duties make up the majority of the total customs payment. The state uses duties to regulate the market and protect domestic producers. Therefore, some goods have high duties, while others have low duties. The second function is budget replenishment.

The three main methods for calculating duty are percentage of value, duty per unit and a combined method. The importer cannot choose either option. Each HS code has its own method, which is described in the unified customs tariff. Therefore, before calculating the duty, you need to classify the goods.

Rates of import customs duties and the method of their calculation - decision of the EEC Council dated July 16, 2012 No. 54 / unified customs tariff of the EAEU.

How are customs duties calculated?

Percentage of cost

ad valorem duty value duty

Ad valorem duty is calculated as a percentage of the customs value of the cargo. This is the most common form of calculation that the World Customs Organization recommends that states use.

Duty = customs value of goods * rate in %

Electric iron

HS Code: 8516 40 000 0

Customs value: invoice value of goods + transportation cost + insurance = $35,100

Rate: 10%

Import duty = $35,100 x 10% = $3,510

Send information about the product and we will calculate customs duties free of charge.

Unified customs tariff of the Customs Union: definition

In accordance with the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No., the Unified Customs Tariff of the Eurasian Economic Union (CCT EAEU) is a list of rates at which import customs duties are calculated on goods imported from third countries and classified on the basis of a unified Commodity Nomenclature of countries EAEU. In this case, a “third country” means any state that is not part of the EAEU. Thus, the EAEU UCT is applied by Russia and all other member countries of this association (Armenia, Belarus, Kazakhstan, Kyrgyzstan) as an interstate normative act valid on its territory.

In accordance with paragraph 2 of Art. 42 of the Treaty on the EAEU dated May 29, 2014, the Unified Customs Tariff of the Eurasian Customs Union is applied to ensure the integration of the EAEU countries into world trade, rationalize the structure of imports into the territory of the association, create conditions for the modernization of production and consumption of products in the EAEU states, as well as provide support the economies of the countries of this Union as a whole.

At the same time, each state of the Union is obliged to ensure the use of goods for which lower duty rates are calculated in comparison with those determined by the EAEU CCT, only within its own territory, and also to take measures to prohibit the movement of relevant products to other states of the Union without additional payment of the difference between national duties (if any) and duties under the EAEU CCT (clause 6 of Article 42 of the Treaty on the EAEU).

How to “read” the Flat Tariff? In fact, it's very simple. We noted above that goods for which duties are calculated on the basis of the EAEU CCT are classified according to a single Commodity Nomenclature. Thus, the main source of information on goods for which the Unified Customs Tariff is applied is the EAEU Commodity Classification for Foreign Economic Activity, introduced by the same decision of the EAEC Council No. 54.

Essentially, the tariff for a product consists of two components - the identifier of the product, which, in fact, is its code according to the Commodity Code of Foreign Economic Activity of the EAEU, and a specific rate in rubles. Also in the tariff structure there are units of measurement of the parameters of goods for which rates are applied.

The rates given in the EAEU CCT are presented in two categories: ad valorem rates (as a percentage of the value of imported goods) and fixed rates (establishing a minimum duty - for example, no less than a certain amount per kilogram or other unit of measurement of the volume of goods). In many cases, both types of rates are applied sequentially for certain types of goods.

From each unit of goods

specific duty euro duty

The specific duty is calculated for each unit of goods. Unit of goods - quantity, weight, volume, power, etc. For shoes - the number of pairs, for engines - power, for carpets - square meter. Units of goods are registered to the HS code in the unified customs tariff.

Duty = number of units * rate in euros per unit

Cleaning cloth

HS Code: 6307 10 100 0

Net weight = 678.07 kg

Rate: €0.61 per kg

Import customs duty = 678.07 kg x €0.61 = €413.6

Eurasian Economic Commission

go to the previous edition, valid until 08/23/2012.

APPROVED

By decision of the Council of the Eurasian Economic Commission of July 16, 2012 No. 54

UNIFIED CUSTOMS TARIFF

Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation

(as amended by the Decisions of the Board of the Eurasian Economic Commission dated August 30, 2012 No. 149, dated October 2, 2012 No. 174, dated October 2, 2012 No. 176, dated October 18, 2012 No. 186, dated November 13, 2012 No. 215, dated December 4, 2012 No. 260 , from 12/11/2012 No. 264, from 12/11/2012 No. 265, from 12/25/2012 No. 303, from 02/05/2013 No. 13, from 03/12/2013 No. 36, from 03/19/2013 No. 45,

Decisions of the Council of the Eurasian Economic Commission dated September 14, 2012 No. 81, dated October 12, 2012 No. 89, dated November 23, 2012 No. 90, dated November 23, 2012 No. 107, dated December 17, 2012 No. 125, dated January 30, 2013 No. 8, dated February 27. 2013 No. 10, dated 02/27/2013 No. 14, dated 02/27/2013 No. 15, dated 03/14/2013 No. 17, dated 03/14/2013 No. 20, dated 04/23/2013 No. 21)

The Unified Customs Tariff of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation (UTT CU) is a set of rates of import customs duties applied to goods imported into the single customs territory of the Customs Union from third countries, systematized in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN VED TS).

BASIC RULES FOR INTERPRETING HS HS, ABBREVIATIONS, SYMBOLS AND UNITS OF MEASUREMENT
SECTION I	Live animals; animal products
Group 01	Live animals
Group 02	Meat and edible meat by-products
Group 03	Fish and crustaceans, molluscs and other aquatic invertebrates
Group 04	Milk products; bird eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Group 05	Animal products not elsewhere specified or included
SECTION II	Products of plant origin
Group 06	Living trees and other plants; bulbs, roots and other similar parts of plants; cut flowers and decorative foliage
Group 07	Vegetables and some edible roots and tubers
Group 08	Edible fruits and nuts; citrus fruit peel or melon rind
Group 09	Coffee, tea, mate, or Paraguayan tea, and spices
Group 10	Cereals
Group 11	Products of the flour and cereal industry; malt; starches; inulin; wheat gluten
Group 12	Oilseeds and fruits; other seeds, fruits and grains; medicinal plants and plants for technical purposes; straw and fodder
Group 13	Natural shellac, unrefined; gums, resins and other plant juices and extracts
Group 14	Plant materials for making wickerwork; other products of vegetable origin, not elsewhere specified or included
SECTION III	Fats and oils of animal or vegetable origin and their breakdown products; prepared edible fats; waxes of animal or vegetable origin
Group 15	Fats and oils of animal or vegetable origin and their breakdown products; prepared edible fats; waxes of animal or vegetable origin
SECTION IV	Prepared food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and its substitutes
Group 16	Prepared products of meat, fish or crustaceans, molluscs or other aquatic invertebrates
Group 17	Sugar and sugar confectionery
Group 18	Cocoa and cocoa products
Group 19	Prepared products from cereal grains, flour, starch or milk; flour confectionery products
Group 20	Processed products of vegetables, fruits, nuts or other plant parts
Group 21	Various food products
Group 22	Alcoholic and non-alcoholic drinks and vinegar
Group 23	Residues and waste from the food industry; ready-made animal feed
Group 24	Tobacco and industrial tobacco substitutes
SECTION V	Mineral products
Group 25	Salt; sulfur; earth and stone; plastering materials, lime and cement
Group 26	Ores, slag and ash
Group 27	Mineral fuel, oil and their distillation products; bituminous substances; mineral waxes
SECTION VI	Products of chemical and related industries
Group 28	Inorganic chemical products; compounds, inorganic or organic, of precious metals, rare earth metals, radioactive elements or isotopes
Group 29	Organic chemical compounds
Group 30	Pharmaceutical products
Group 31	Fertilizers
Group 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring substances; paints and varnishes; putties and other mastics; printing paint, ink, ink
Group 33	Essential oils and resinoids; perfume, cosmetic or toilet preparations
Group 34	Soaps, organic surfactants, detergents, lubricants, artificial and prepared waxes, scouring or polishing compounds, candles and similar articles, modeling pastes, plasticine, “dental wax” and dental compositions based on plaster
Group 35	Protein substances; modified starches; adhesives; enzymes
Group 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; some flammable substances
Group 37	Photo and film products
Group 38	Other chemical products
SECTION VII	Plastics and products made from them; rubber, rubber and products made from them
Group 39	Plastics and products made from them
Group 40	Rubber, rubber and products made from them
SECTION VIII	Unprocessed hides, tanned leather, natural fur and products made from them; saddlery and harness; travel accessories, handbags and similar products; products made from animal intestines (except silkworm fibroin fiber)
Group 41	Unprocessed hides (except natural fur) and tanned leather
Group 42	Leather products; saddlery and harness; travel accessories, handbags and similar products; products made from animal intestines (except silkworm fibroin fiber)
Group 43	Natural and artificial fur; products made from it
TITLE IX	Wood and products made from it; charcoal; cork and products made from it; products made of straw, alfa or other wicker materials; basket and other wickerwork
Group 44	Wood and products made from it; charcoal
Group 45	Cork and products made from it
Group 46	Products made of straw, alfa or other weaving materials; basketry and wickerwork
SECTION X	Pulp of wood or other fibrous cellulosic materials; regenerated paper or cardboard (waste paper and waste); paper, cardboard and products made from them
Group 47	Pulp of wood or other fibrous cellulosic materials; regenerated paper or cardboard (waste paper and waste)
Group 48	Paper and cardboard; products made from paper pulp, paper or cardboard
Group 49	Printed books, newspapers, reproductions and other products of the printing industry; manuscripts, typescripts and plans
SECTION XI	Textile materials and textile products
Group 50	Silk
Group 51	Wool, fine or coarse animal hair; yarn and fabric, horsehair
Group 52	Cotton
Group 53	Other vegetable textile fibers; paper yarn and fabrics made from paper yarn
Group 54	Chemical threads; flat and similar yarns of chemical textile materials
Group 55	Chemical fibers
Group 56	Cotton wool, felt or felt and non-woven materials; special yarn; twine, ropes, ropes and cables and products made from them
Group 57	Carpets and other textile floor coverings
Group 58	Special fabrics; tufted textile materials; lace; tapestries; Decoration Materials; embroidery
Group 59	Textile materials, impregnated, coated or laminated; textile products for technical purposes
Group 60	Knitted or crocheted fabrics
Group 61	Articles of clothing and clothing accessories, knitted or crocheted
Group 62	Items of clothing and clothing accessories, except knitted or hand-knitted items
Group 63	Other finished textile products; sets; used clothing and textiles; rags
SECTION XII	Footwear, hats, umbrellas, sun umbrellas, canes, seat canes, riding crops, whips and parts thereof; processed feathers and products made from them; artificial flowers; human hair products
Group 64	Shoes, gaiters and similar articles; their details
Group 65	Hats and their parts
Group 66	Umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding crops and parts thereof
Group 67	Processed feathers and down and articles made of feathers or down; artificial flowers; human hair products
SECTION XIII	Articles made of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glass products
Group 68	Articles made of stone, plaster, cement, asbestos, mica or similar materials
Group 69	Ceramic products
Group 70	Glass and glass products
SECTION XIV	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and products made from them; bijouterie; coins
Group 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and products made from them; bijouterie; coins
SECTION XV	Base metals and products made from them
Group 72	Black metals
Group 73	Ferrous metal products
Group 74	Copper and products made from it
Group 75	Nickel and products made from it
Group 76	Aluminum and products made from it
Group 78	Lead and products made from it
Group 79	Zinc and products made from it
Group 80	Tin and products made from it
Group 81	Other base metals; metal ceramics; products made from them
Group 82	Tools, utensils, cutlery, spoons and forks made of base metals; their parts are made of base metals
Group 83	Other products made of base metals
SECTION XVI	Machinery, equipment and mechanisms; electrical equipment; their parts; sound recording and reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories
Group 84	Nuclear reactors, boilers, equipment and mechanical devices; their parts
Group 85	Electrical machines and equipment, their parts; sound recording and reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories
SECTION XVII	Land transport vehicles, aircraft, watercraft and transport-related devices and equipment
Group 86	Railway locomotives or tram motor cars, rolling stock and parts thereof; track equipment and devices for railways or tramways and parts thereof; mechanical (including electromechanical) signaling equipment of all types
Group 87	Ground transport vehicles, except railway or tram rolling stock, and their parts and accessories
Group 88	Aircraft, spacecraft, and their parts
Group 89	Vessels, boats and floating structures
SECTION XVIII	Optical, photographic, cinematographic, measuring, control, precision, medical or surgical instruments and apparatus; watches of all kinds; musical instruments; their parts and accessories
Group 90	Optical, photographic, cinematographic, measuring, control, precision, medical or surgical instruments and apparatus; their parts and accessories
Group 91	Watches of all types and their parts
Group 92	Musical instruments; their parts and accessories
SECTION XIX	Weapons and ammunition; their parts and accessories
Group 93	Weapons and ammunition; their parts and accessories
SECTION XX	Miscellaneous industrial products
Group 94	Furniture; bedding, mattresses, mattress bases, cushions and similar stuffed furnishings; lamps and lighting fixtures not elsewhere specified or included; illuminated signs, illuminated name or address plates and similar products; prefabricated building structures
Group 95	Toys, games and sports equipment; their parts and accessories
Group 96	Various finished products
SECTION XXI	Artworks, collectibles and antiques
Group 97	Artworks, collectibles and antiques

Notes to the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union Notes to the Unified Customs Tariff of the Customs Union

Choosing between two bets

combined duty

For a combined duty, you need to calculate the amounts using the two previous methods - a percentage of the cost and a duty on each unit of goods.

Then, according to the description of the code in the unified customs tariff, there are two options:

choose the larger of two duties;
sum up the results of the two duties.

Sofa

HS Code: 9401 61 000 0

Combined rate: 12.5%, but not less than 0.44 euros/kg

1.Calculation of percentage of cost

Customs value: invoice value of goods + transportation cost + insurance = $5,400

Import duty = $5,400 x 12.5% = $675

2. Calculation of duty on each unit of goods

Net weight = 1000 kg

Import duty = 1000 kg x €0.44 = €440

3.Select the amount of duty that is greater

The amount of duty, which is calculated as a percentage of the cost of the goods, is greater. Therefore, $675 is due.

Three steps to calculate customs duty

1. Classify goods in accordance with the nomenclature of foreign economic activity.

2. Find the HS code in the unified customs tariff.

3. Calculate the duty in accordance with the description of the code.

	APPROVED
	By decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54
	(as amended by the Decision of the Council of the Eurasian Economic Commission dated October 18, 2021 No. 101)

UNIFIED CUSTOMS TARIFF of the Eurasian Economic Union

(as amended by the Decisions of the Board of the Eurasian Economic Commission dated October 4, 2016 No. 110, dated October 25, 2016 No. 116, dated October 25, 2016 No. 117, dated November 1, 2016 No. 128, dated January 31, 2017 No. 12, dated January 31, 2017 No. 13 , from 04/24/2017 No. 36, from 04/24/2017 No. 42, from 05/11/2017 No. 44, from 05/30/2017 No. 59, from 06/08/2017 No. 64, from 06/08/2017 No. 65, from 06/20/2017 No. 66, dated 06/30/2017 No. 76, dated 08.08.2017 No. 94, dated 08/18/2017 No. 95, dated 08/18/2017 No. 98, dated 08/18/2017 No. 99, dated November 07, 2017 No. 141, dated 11/14/2017 No. 154 , Dated 11/21/2017 No. 158, dated November 27, 2017 No. 161, dated November 27, 2017 No. 163, dated 01/31/2018 No. 17, dated 04.04.2018 No. 44, dated 04.24.2018 No. 59, dated 04.24.2018 No. 60 , from 05/10/2018 No. 67, from 05/22/2018 No. 79, from 05/22/2018 No. 86, from 05/22/2018 No. 87, from 06/05/2018 No. 94, from 06/05/2018 No. 95, from 06/13/2018 No. 98, from 06/13/2018 No. 99, from 08/21/2018 No. 129, from 08/21/2018 No. 138, from 09/07/2018 No. 146, from 10/16/2018 No. 163, from 11/20/2018 No. 187, from 11/20/2018 No. 18 9, from 12/11/2018 No. 198, from 12/11/2018 No. 199, from 12/25/2018 No. 220, from 01/29/2019 No. 14, from 03/19/2019 No. 32, from 06/04/2019 No. 87, from 06/04/2019 No. 88, from 06/11/2019 No. 97, 06/25/2019 No. 106, dated 07/09/2019 No. 113, dated 07/16/2019 No. 121, dated 08/06/2019 No. 139, dated 09/17/2019 No. 160, dated 09/17/2019 No. 161, dated 17.09. 2019 No. 162, dated 10/29/2019 No. 188, dated 12/03/2019 No. 208, dated 01/14/2020 No. 2, dated 02/03/2020 No. 23, dated 02/26/2020 No. 28, dated 03/17/2020 No. 37, dated 04/07/20 20 No. 44, dated 11.08.2020 No. 95, dated 11.08.2020 No. 96, dated 09.22.2020 No. 112, dated 09.29.2020 No. 116, dated 09.29.2020 No. 117, dated 09.29.2020 No. 119, dated 09.29.2020 No. 121, dated 10.10.2020 No. 131, dated 11.24.2020 No. 148, dated 12.01.2021 No. 1, dated 12.01.2021 No. 2, dated December 15, 202, dated 16.02.2021 No. 15, dated 16.02.2021 No. 16 , from 03/01/2021 No. 20, from 03/01/2021 No. 21, from 03/01/2021 No. 22, from 04/13/2021 No. 45, from 04/13/2021 No. 46, from 04/20/2021 No. 47, from 05/25/2021 No. 59,

Decisions of the Council of the Eurasian Economic Commission dated 10/18/2016 No. 111, dated 10/18/2016 No. 112, dated November 30, 2016 No. 127, dated November 30, 2016 No. 130, dated 17.03.2017 No. 14, dated 17.05.2017 No. 30, dated 23.06. 2017 No. 41, from 06/23/2017 No. 42, from 08/22/2017 No. 47, from 08/22/2017 No. 48, from 09/15/2017 No. 81, from 12/20/2017 No. 108, from 01/26/2018 No. 13, from 01/26/2017. 2018 No. 14, from 02/16/2018 No. 27, from 06/14/2018 No. 51, from 06/14/2018 No. 52, from 07/13/2018 No. 65, from 07/13/2018 No. 66, from 09/14/2018 No. 73, from 09/14. 2018 No. 78, from 10/22/2018 No. 69, from 12/05/2018 No. 97, from 01/18/2019 No. 3, from 02/22/2019 No. 12, from 02/22/2019 No. 29, from 04/29/2019 No. 61, from 05/28/2019 No. 59, dated 06/21/2019 No. 67, dated 06/21/2019 No. 68, dated 09/30/2019 No. 87, dated 09/30/2019 No. 88, dated 12/19/2019 No. 120, dated 02/21/2020 No. 16, dated 03/16/2020 No. 27, from 03/16/2020 No. 28, from 03/16/2020 No. 29, from 04/29/2020 No. 43, from 09/11/2020 No. 84, from 10/30/2020 No. 100, from 10/30/2020 No. 101, from 12/23/2020 No. 12 6 , from 01/29/2021 No. 3, from 03/05/2021 No. 11, from 03/05/2021 No. 12, from 03/05/2021 No. 13, from 03/05/2021 No. 16, from 03/05/2021 No. 66, from 04/05/2021 No. 30, from 04/23/2021 No. 40, from 05/18/2021 No. 50, from 05/18/2021 No. 56, from 05/18/2021 No. 76, from 07/14/2021 No. 77)

The Unified Customs Tariff of the Eurasian Economic Union (UCT EAEU) is a set of rates of import customs duties applied to goods imported (imported) into the customs territory of the Eurasian Economic Union from third countries, systematized in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union.

BASIC RULES FOR INTERPRETING THE CN VED, ABBREVIATIONS, SYMBOLS AND UNITS OF MEASUREMENT USED IN THE CN FEA
SECTION I	Live animals; animal products
Group 01	Live animals
Group 02	Meat and edible meat by-products
Group 03	Fish and crustaceans, molluscs and other aquatic invertebrates
Group 04	Milk products; bird eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Group 05	Animal products not elsewhere specified or included
SECTION II	Products of plant origin
Group 06	Living trees and other plants; bulbs, roots and other similar parts of plants; cut flowers and decorative foliage
Group 07	Vegetables and some edible roots and tubers
Group 08	Edible fruits and nuts; citrus fruit peel or melon rind
Group 09	Coffee, tea, mate, or Paraguayan tea, and spices
Group 10	Cereals
Group 11	Products of the flour and cereal industry; malt; starches; inulin; wheat gluten
Group 12	Oilseeds and fruits; other seeds, fruits and grains; medicinal plants and plants for technical purposes; straw and fodder
Group 13	Natural shellac, unrefined; gums, resins and other plant juices and extracts
Group 14	Plant materials for making wickerwork; other products of vegetable origin, not elsewhere specified or included
SECTION III	Fats and oils of animal or vegetable origin and their breakdown products; prepared edible fats; waxes of animal or vegetable origin
Group 15	Fats and oils of animal or vegetable origin and their breakdown products; prepared edible fats; waxes of animal or vegetable origin
SECTION IV	Prepared food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and its substitutes
Group 16	Prepared products of meat, fish or crustaceans, molluscs or other aquatic invertebrates
Group 17	Sugar and sugar confectionery
Group 18	Cocoa and cocoa products
Group 19	Prepared products from cereal grains, flour, starch or milk; flour confectionery products
Group 20	Processed products of vegetables, fruits, nuts or other plant parts
Group 21	Various food products
Group 22	Alcoholic and non-alcoholic drinks and vinegar
Group 23	Residues and waste from the food industry; ready-made animal feed
Group 24	Tobacco and industrial tobacco substitutes
SECTION V	Mineral products
Group 25	Salt; sulfur; earth and stone; plastering materials, lime and cement
Group 26	Ores, slag and ash
Group 27	Mineral fuel, oil and their distillation products; bituminous substances; mineral waxes
SECTION VI	Products of chemical and related industries
Group 28	Inorganic chemical products; compounds, inorganic or organic, of precious metals, rare earth metals, radioactive elements or isotopes
Group 29	Organic chemical compounds
Group 30	Pharmaceutical products
Group 31	Fertilizers
Group 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring substances; paints and varnishes; putties and other mastics; printing paint, ink, ink
Group 33	Essential oils and resinoids; perfume, cosmetic or toilet preparations
Group 34	Soaps, organic surfactants, detergents, lubricants, artificial and prepared waxes, scouring or polishing compounds, candles and similar articles, modeling pastes, plasticine, “dental wax” and dental compositions based on plaster
Group 35	Protein substances; modified starches; adhesives; enzymes
Group 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; some flammable substances
Group 37	Photo and film products
Group 38	Other chemical products
SECTION VII	Plastics and products made from them; rubber, rubber and products made from them
Group 39	Plastics and products made from them
Group 40	Rubber, rubber and products made from them
SECTION VIII	Unprocessed hides, tanned leather, natural fur and products made from them; saddlery and harness; travel accessories, handbags and similar products; products made from animal intestines (except silkworm fibroin fiber)
Group 41	Unprocessed hides (except natural fur) and tanned leather
Group 42	Leather products; saddlery and harness; travel accessories, handbags and similar products; products made from animal intestines (except silkworm fibroin fiber)
Group 43	Natural and artificial fur; products made from it
TITLE IX	Wood and products made from it; charcoal; cork and products made from it; products made of straw, alfa or other wicker materials; basket and other wickerwork
Group 44	Wood and products made from it; charcoal
Group 45	Cork and products made from it
Group 46	Products made of straw, alfa or other weaving materials; basketry and wickerwork
SECTION X	Pulp of wood or other fibrous cellulosic materials; regenerated paper or cardboard (waste paper and waste); paper, cardboard and products made from them
Group 47	Pulp of wood or other fibrous cellulosic materials; regenerated paper or cardboard (waste paper and waste)
Group 48	Paper and cardboard; products made from paper pulp, paper or cardboard
Group 49	Printed books, newspapers, reproductions and other products of the printing industry; manuscripts, typescripts and plans
SECTION XI	Textile materials and textile products
Group 50	Silk
Group 51	Wool, fine or coarse animal hair; yarn and fabric, horsehair
Group 52	Cotton
Group 53	Other vegetable textile fibers; paper yarn and fabrics made from paper yarn
Group 54	Chemical threads; flat and similar yarns of chemical textile materials
Group 55	Chemical fibers
Group 56	Cotton wool, felt or felt and non-woven materials; special yarn; twine, ropes, ropes and cables and products made from them
Group 57	Carpets and other textile floor coverings
Group 58	Special fabrics; tufted textile materials; lace; tapestries; Decoration Materials; embroidery
Group 59	Textile materials, impregnated, coated or laminated; textile products for technical purposes
Group 60	Knitted fabrics, machine or hand knitted
Group 61	Articles of clothing and clothing accessories, knitted or crocheted
Group 62	Items of clothing and clothing accessories, except knitted or hand-knitted items
Group 63	Other finished textile products; sets; used clothing and textiles; rags
SECTION XII	Footwear, hats, umbrellas, sun umbrellas, canes, seat canes, riding crops, whips and parts thereof; processed feathers and products made from them; artificial flowers; human hair products
Group 64	Shoes, gaiters and similar articles; their details
Group 65	Hats and their parts
Group 66	Umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding crops and parts thereof
Group 67	Processed feathers and down and articles made of feathers or down; artificial flowers; human hair products
SECTION XIII	Articles made of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glass products
Group 68	Articles made of stone, plaster, cement, asbestos, mica or similar materials
Group 69	Ceramic products
Group 70	Glass and products made from it
SECTION XIV	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and products made from them; bijouterie; coins
Group 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and products made from them; bijouterie; coins
SECTION XV	Base metals and products made from them
Group 72	Black metals
Group 73	Ferrous metal products
Group 74	Copper and products made from it
Group 75	Nickel and products made from it
Group 76	Aluminum and products made from it
Group 78	Lead and products made from it
Group 79	Zinc and products made from it
Group 80	Tin and products made from it
Group 81	Other base metals; metal ceramics; products from them
Group 82	Tools, utensils, cutlery, spoons and forks made of base metals; their parts are made of base metals
Group 83	Other products made of base metals
SECTION XVI	Machinery, equipment and mechanisms; electrical equipment; their parts; sound recording and reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories
Group 84	Nuclear reactors, boilers, equipment and mechanical devices; their parts
Group 85	Electrical machines and equipment, their parts; sound recording and reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories
SECTION XVII	Land transport vehicles, aircraft, watercraft and transport-related devices and equipment
Group 86	Railway locomotives or tram motor cars, rolling stock and parts thereof; track equipment and devices for railways or tramways and parts thereof; mechanical (including electromechanical) signaling equipment of all types
Group 87	Ground transport vehicles, except railway or tram rolling stock, and their parts and accessories
Group 88	Aircraft, spacecraft, and their parts
Group 89	Vessels, boats and floating structures
SECTION XVIII	Optical, photographic, cinematographic, measuring, control, precision, medical or surgical instruments and apparatus; watches of all kinds; musical instruments; their parts and accessories
Group 90	Optical, photographic, cinematographic, measuring, control, precision, medical or surgical instruments and apparatus; their parts and accessories
Group 91	Watches of all types and their parts
Group 92	Musical instruments; their parts and accessories
SECTION XIX	Weapons and ammunition; their parts and accessories
Group 93	Weapons and ammunition; their parts and accessories
SECTION XX	Miscellaneous industrial products
Group 94	Furniture; bedding, mattresses, mattress bases, cushions and similar stuffed furnishings; lamps and lighting fixtures not elsewhere specified or included; illuminated signs, illuminated name or address plates and similar products; prefabricated building structures
Group 95	Toys, games and sports equipment; their parts and accessories
Group 96	Various finished products
SECTION XXI	Artworks, collectibles and antiques
Group 97	Artworks, collectibles and antiques

Notes to the Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union

Notes to the Common Customs Tariff of the Eurasian Economic Union

Calculation of customs duties

A simple online calculator can be found at this link.

Independent calculation of customs duties:

Customs payments mean mandatory payments that are collected by customs authorities when crossing the customs border of the Customs Union. Payments are transferred by bank transfer using separate details for each type of payment, indicating the customs code in special columns of the payment order. If the payment order does not indicate the BCC and customs code, or they are indicated with an error, then it will not be possible to issue a declaration, because The customs inspector will not see the availability of funds electronically. Moreover, the funds must be transferred in advance (one or two days) before filing the declaration. If the customs authority does not see money in the system, then neither cash, nor a scan of a payment slip, nor a letter of guarantee will help.

When registering imports, there are the following types of customs duties: customs duties, import customs duties, VAT, excise tax, and various types of other duties may also be applied (special, anti-dumping, compensatory, seasonal).

When registering export: customs fees, export customs duty.

Before you start calculating customs duties, you need to know the initial data: the HS code of the goods, the customs value, for some HS codes additionally the country of origin and the quantity of goods in natural units (kg, pcs, etc.).

Determination of the rates of customs duties for customs clearance.

To submit a declaration for goods, we are interested in customs fees for actions related to the release of goods (customs fees for customs operations). That's what we'll talk about.

So, when importing, to determine the amount of customs duties, we only need to know the amount of the total customs value for the entire declaration (the sum of the customs values of all goods), namely the value of column 12.

Next, you can use a calculator or find the desired value in the table :

When exporting goods for which export customs duties are not charged, customs duties are not paid .

More information about customs duties can be found by reading Chapter. 14 in Law No. 311-FZ “On Customs Regulation in the Russian Federation”, on the rates of customs duties for customs operations - in Decree of the Government of the Russian Federation No. 342 of March 26, 2021.

Calculation of import customs duties.

Initial data for calculation: customs value of the goods (column 45 of the declaration), duty rate. We look for the duty rate according to the HS code in the Unified Customs Tariff of the EurAsEC (EAEC CCT).

In the ETT the duty rate may be indicated:

— as a percentage of the customs value (the so-called ad valorem rate);

— in euros per unit of quantitative indicator (specific rate), for example, in euros per kg;

- combined rate - when both % and the rate per unit of goods are indicated - we compare the two values and select the larger of them.

So, we calculate the import customs duty.

For an ad valorem rate (i.e., if only percentages are indicated), we calculate the corresponding percentage of the customs value of the goods.

P=TS*a/100, where

P is the amount of duty in rubles,

TS - customs value in rubles,

“a” is the duty rate as a percentage.

For example, plastic film with code 3920108900 has a rate of 6.5%. The customs value of the film we import is 500,000 rubles. Then the duty will be equal to 500,000 * 6.5/100 = 32,500 rubles.

With a specific rate (the amount of duty per unit of goods is indicated), the calculation is as follows:

П=а*c*k, where

P is the amount of duty in rubles;

a - duty rate in euros;

c - the exchange rate of the Central Bank of the euro on the date of filing the declaration;

k is the quantity of goods in units specified in the duty rate.

For example, rubber boots with code 6401990000 have a rate of 0.75 euros per pair. 200 pairs are imported. The Central Bank exchange rate on the filing date is, for example, 90 rubles/euro. Then the duty will be equal to 200 * 0.75 * 70 = 10,500 rubles.

For a combined rate (if the ETT indicates both interest and the number of euros per unit of goods), we use both previous calculations and choose the larger one.

For example, office chairs with code 9401300001 have a rate of 15%, but not less than 0.527 euros per kg. Their customs value is 300,000 rubles. The net weight of the seats (column 38 in the declaration) is 1000 kg. The Central Bank exchange rate is 90 rubles/euro.

We make two calculations:

a) at customs value – P=300000*15/100=45000 rub.

b) by quantity – P=1000*0.527*70=36890 rub.

More in option a), therefore the duty payable will be 45,000 rubles.

Calculation of VAT upon import.

When importing, VAT is paid during the customs clearance process. First you need to determine the VAT rate for your product. The Tax Code will help with this. Possible options are 0%, 10%, 20%. In standard import situations, VAT is payable in full. In some situations, an exemption from payment may be possible. We'll talk about them later.

The formula for calculating VAT is as follows:

VAT=(TS+P+A)*S/100, where

TS – customs value of goods, rub.;

P – import duty, rub.;

A - excise tax amount, rub.;

C - VAT rate, %.

To summarize, we can say that in the declaration of goods, the results of calculating customs duties, rates and the basis for calculating each payment are indicated in column 47. Under code 1010 - customs duties are indicated, under code 2010 - import customs duties, under code 5010 - VAT. If there are several goods in the declaration, then customs duties are indicated only in column 47 of the first goods. In Column B you can see the amount of all payments under the declaration and the payment documents from which these payments will (were) debited.

If you did not find the answer to your question in this material, then write to [email protected] and I will soon update the article.

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Chronicle of changes in the TT law

The adoption of the very first TT dates back to the reign of Emperor Peter I (in 1724). The first customs tariff legislation consisted of an alphabetical list of goods and recommendations for the duties to be collected on them. Rates depended on the weight, volume and price of the product itself.

The law on customs tariffs in the USSR was adopted in 1991, but it quickly ceased to apply due to the collapse of the Soviet Union.

The Federal Law (FL) “On Customs Tariffs” in Russia was approved in 1993. According to this law, the approval of import tariff rates is within the competence of the Russian Government. The Law of the Russian Federation on customs tariffs was used as the legal basis for determining the procedure for applying export customs tariff rates, as well as providing benefits and preferences for certain foreign trade entities.

Until the creation of the CU (Customs Union), a law was in force in the Russian Federation, which came into force after Government Decree No. 718 in 2006.

2 years after the creation of the Customs Union, in 2012, the CU ETT came into force. At the same time, an updated version of the Unified Commodity Nomenclature was approved. Subsequently, several more countries joined the CU. As a result, the Eurasian Economic Union was formed and the base duty rate of the EAEU unified customs tariff .

Currently, the Decision of the Council of the EEC (Eurasian Economic Commission) in the new edition of 2021 regarding the unified Commodity Nomenclature of Foreign Economic Activity and Unified Trading System of the EAEU is in force on the territory of the EAEU.