Customs fee upon purchase. Aliexpress - customs limits and duties. Exceptions to the rules

Ahead of plans, the Council of the Eurasian Economic Commission decided to lower the threshold for duty-free import of goods into the countries of the association from the beginning of next year. For Russia it will be reduced three times - from €1.5 thousand to €500

Photo: Maxim Bogodvid / RIA Novosti

From the beginning of next year, the threshold for duty-free import by land of goods for personal use into the territory of the countries of the Eurasian Economic Union (EAEU - Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia) will be reduced to €500. The total weight of such goods will not exceed 25 kg, follows from the decision of the council of the Eurasian Economic Commission. The document was published on legal portal EAEU, all five council members approved this decision on November 1. On the Russian side, it was signed by First Deputy Prime Minister, Head of the Ministry of Finance Anton Siluanov.

For Russia, this threshold will be reduced three times. Now, according to the current legislation, items worth up to €1.5 thousand can be brought into the country without paying customs duties by land transport. By air transport, goods worth a maximum of €10 thousand are allowed to be imported duty-free into Russia (this norm does not change). The total weight of these items in both cases should not exceed 50 kg. If these standards are exceeded, the owner of the goods today will have to pay a duty of 30% of its value (at least €4 for each extra kilogram).

If there are more goods than specified in the norm, both in weight and in amount, the duty that is greater in amount will be charged, the head of the company told RBC about the current practice commercial department company "Universal Cargo Solutions" Maxim Koverchenko. “In terms of excess weight, €4 per 1 kg is taken, and in terms of excess cost it will be 30%. Customs will ultimately take what is more valuable and will not take both,” he said. According to him, currently the norms for collecting duties are the same, only the import threshold is higher in amount and weight. Koverchenko believes that as a result of such a step, people “will order smaller quantities if the products allow.”

The plans of the EAEU, which can be imported into the territory of member countries of the union for personal use up to €500, have been known since May last year. However, then the Eurasian Economic Commission (EEC) assumed that such changes would occur gradually, until 2021. In 2017 and 2018, the rules for duty-free import, according to EEC plans, were to remain the same; in 2019, the threshold was supposed to be reduced to €1 thousand, in 2020 - to €750. It was supposed to be set at the level of €500 from the beginning of 2021.

By the same time, according to the documents of the economic commission, the maximum weight of goods that can be imported duty-free was supposed to be reduced (as decided in the EAEU, it was planned to reduce it from the current 50 to 25 kg in 2021).

In addition, the association has been discussing lowering the threshold for duty-free import of online purchases for several years now. This decision was finally agreed upon in February. According to it, by the end of 2018, the threshold for duty-free trade for goods imported into the territory of member countries of the Eurasian Economic Union within the framework of online trade will be €1 thousand. From January 1, 2019, this threshold will decrease to €500, and from January 1, 2020 will be €200. However, this sequence did not fully suit the Russian Ministry of Finance. The department proposed in April to reduce the threshold for duty-free online trade to €500 as early as July 1.

Reducing the threshold for duty-free trade to €500 does not solve the issue of equalizing competition between foreign and Russian retailers, since 99.5% of all international shipments are parcels costing less than this amount, the president of the Association of Internet Trade Companies (AKIT) noted in an interview with RBC Artem Sokolov. Therefore, he says, such a threshold will not affect the market. According to the expert, duty-free import “should not exist in principle, since this leads to an imbalance between local players and foreign ones.” Despite the fact that lowering the threshold to €500 is a step in the right direction, work must continue, and in this matter Russia needs to learn from the experience of developed countries, such as China, where duty-free import no longer exists, and Europe, where it will not exist from 2021 year, concluded the head of AKIT.

The EAEU is an international integration economic association created on the basis of the Customs Union and the Common Economic Space. The union has been operating since 2015.

When should customs duties, taxes be paid?

When importing goods into the customs territory of the Russian Federation, the obligation to do so arises from the moment of crossing the customs border and terminates in connection with their payment in full (clause 1, clause 1, clause 1, clause 3, article 319 of the Labor Code of the Russian Federation). Specific deadlines for payment of customs duties and taxes are established by Art. 329 Labor Code of the Russian Federation. In general, when importing goods into the customs territory of the Russian Federation, the deadline for payment of customs duties and taxes is the day. Customs declaration in accordance with paragraph 1 of Art. 129 of the Labor Code of the Russian Federation must be submitted no later than 15 days from the date of presentation of goods to customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival, with the exception of certain cases. Moreover, the deadline for filing a declaration may be extended if the declarant does not have time to collect Required documents and information.

In case of preliminary declaration of imported goods, customs duties and taxes are payable no later than the day of release of such goods. From Art. 152 of the Labor Code of the Russian Federation it follows that the release of goods when applying preliminary declaration is carried out no later than three working days from the date of presentation of each consignment of goods to the customs authority. The judges also agree with this (see, for example, Resolutions of the Federal Antimonopoly Service dated May 20, 2008 N A12-12956/2007, FAS VVO dated July 13, 2005 N A82-14488/2004-31).

A preliminary incomplete periodic customs declaration can be submitted for foreign goods before their arrival in the customs territory of the Russian Federation or before the completion of internal customs transit if the goods will be delivered in several consignments. Please note that preliminary declaration can be used subject to the following conditions listed in clause 16 of the Procedure for applying special simplified customs clearance procedures:

Copies of transport (transportation) and commercial documents issued for the first consignment are available. It is not necessary to submit copies of transport (transportation) documents that are issued for the second and subsequent consignments, since information from them may not be indicated in the preliminary customs declaration;

Customs duties and taxes are paid within the time limits specified in Art. 329 Labor Code of the Russian Federation;

After import and (or) completion of the internal customs transit procedure, the goods will be presented to the customs authority that accepted the customs declaration for these goods.

Please note that if the goods are not presented to the customs authority within 15 days from the date of acceptance of the preliminary incomplete periodic customs declaration, the specified declaration is considered not submitted (clause 4 of Article 130 of the Labor Code of the Russian Federation). The declaration of these goods should be made in accordance with the generally established procedure.

A trade organization, in connection with the regular movement of goods across the customs border, may be allowed to submit one customs declaration for all goods moved across the customs border during a certain period of time ( we're talking about on periodic customs declaration). In this case, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival.

We will add, before changes are made to the Customs Code Federal law dated July 24, 2009 N 207-FZ, which came into force on October 1, 2009, established a single deadline for the payment of customs duties and taxes - no later than 15 days from the date of presentation of goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion internal customs transit, if the declaration of goods was not made at the place of their arrival.

In what cases is it not necessary to pay customs duties and taxes?

In a number of cases, which are listed in paragraph 2 of Art. 319 of the Labor Code of the Russian Federation, there is no need to pay customs duties or taxes. Thus, there is no need to make these payments if the goods are granted conditional full exemption from customs duties and taxes (during the period of validity of such exemption and subject to the conditions in connection with which it was granted).

There is no need to pay customs duties and taxes if the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5,000 rubles. This also applies to foreign goods that were destroyed or irretrievably lost as a result of an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and storage before their release for free circulation and in the absence of violations by persons of the requirements and conditions established by the Customs code.

What is the procedure for calculating customs duties and taxes?

According to Art. 322 of the Labor Code of the Russian Federation are subject to customs duties and taxes on goods transported across the customs border. Customs duties and taxes are calculated by the declarant or other persons responsible for their payment independently, with the exception of certain cases (clause 1 of Article 324 of the Labor Code of the Russian Federation). The person responsible for paying customs duties and taxes, in accordance with paragraph 1 of Art. 320 of the Labor Code of the Russian Federation is the declarant. At the same time, to carry out customs operations, the declarant has the right to hire an intermediary - a customs broker (representative), who will act on behalf of and on behalf of the declarant. Then it is the customs broker who will have to pay customs duties and taxes (clause 2 of Article 144 of the Labor Code of the Russian Federation). However, this does not mean that the declarant will be able to avoid liability for non-payment of customs duties and taxes. True, in such a situation, the customs broker bears joint and several responsibility with the declarant for the payment of customs duties and taxes, and in full the amount of customs duties payable. Before amendments are made to the Customs Code by Federal Law No. 207-FZ, clause 1, art. 320 of the Labor Code of the Russian Federation provided: if the declaration is made by a customs broker (representative), he is responsible for paying customs duties and taxes in accordance with clause 2 of Art. 144 of the Labor Code of the Russian Federation, including in cases of incorrect declaration resulting from an unreliable declaration (Resolution of the Federal Antimonopoly Service of the Eastern Military District of February 17, 2010 N A11-4187/2009). The customs broker (representative) bore the same responsibility as the declarant (clause 2 of Article 144 of the Labor Code of the Russian Federation). In this regard, it was the customs broker who was required to pay customs duties in the event of non-payment or incomplete payment of customs duties and taxes on time.

From 01.10.2009, in case of joint liability of persons responsible for the payment of customs duties and taxes, demands for payment of customs duties are presented to both the declarant and the customs broker, indicating this in these requirements (new clause 4.1 of Article 348 of the Labor Code of the Russian Federation).

The basis for calculating customs duties is the customs value of goods and (or) their quantity. The tax base for VAT is determined by the taxpayer in accordance with Chapter. 21 of the Tax Code of the Russian Federation and the customs legislation of the Russian Federation (clause 1 of Article 153 of the Tax Code of the Russian Federation). Clause 1 of Art. 160 of the Tax Code of the Russian Federation determines that in the general case, when importing goods into the customs territory of the Russian Federation, the VAT tax base is determined as the amount:

Customs value of these goods;

Customs duties payable;

Excise taxes payable (on excisable goods).

In this article we will not consider the procedure for determining tax base on excise taxes when importing excisable goods into the customs territory of the Russian Federation (established by Article 191 of the Tax Code of the Russian Federation).

Thus, the amount of customs duties and customs VAT depends primarily on the customs value of imported goods. The customs value of these goods is determined by one of the methods described in Section. IV Law of the Russian Federation of May 21, 1993 N 5003-1 “On Customs Tariffs”, and is declared to the customs authority when declaring goods. At the same time, on the basis of clause 2 of Art. 323 of the Labor Code of the Russian Federation, the customs value of goods declared by the declarant and the information provided by him related to its determination must be based on reliable and documented information. In this regard, due to the requirements of paragraph 4 of Art. 131 of the Labor Code of the Russian Federation, the declarant is obliged, along with the customs declaration, to submit documents justifying the declared customs value and the method he has chosen to determine the customs value. The list of documents and information required for customs clearance of goods in accordance with the chosen customs regime is given in the Appendix to Order of the Federal Customs Service of Russia dated April 25, 2007 N 536. If the declarant has difficulties submitting the relevant documents simultaneously with the customs declaration, he has the right to apply for a written permission to submit these documents within the time required for their receipt. This period cannot exceed 45 days after acceptance of the customs declaration, unless a different period is established by the Customs Code. In this case, the declarant must submit to the customs authority in writing an undertaking to submit documents within the prescribed period (given in the Appendix to the Order of the Federal Customs Service of Russia dated September 5, 2006 N 842).

Please note that failure to submit documents confirming the information stated in the customs declaration within the prescribed period, if such documents were not submitted simultaneously with the customs declaration, is an administratively punishable act. Officials can be fined from 2,000 to 5,000 rubles, legal entities - from 50,000 to 100,000 rubles. (clause 3 of article 16.12 of the Code of Administrative Offenses of the Russian Federation).

Choosing a method for determining customs value

As stated in paragraph 1 of Art. 12 of the Law of the Russian Federation N 5003-1, the determination of the customs value of goods imported into the customs territory of the Russian Federation is based on the principles of determining the customs value of goods established by the norms international law and generally accepted international practice. Law of the Russian Federation N 5003-1 proposes six methods for determining the customs value of goods imported into the customs territory of the Russian Federation:

1) at the cost of the transaction with imported goods;

2) at the cost of a transaction with identical goods;

3) at the cost of a transaction with similar goods;

4) subtraction;

5) addition;

6) reserve.

If there is such a possibility, the first method is used - based on the value of the transaction with imported goods (this is the primary basis). Otherwise, they move on to the next method (the methods are applied sequentially, with the exception of the subtraction method and the addition method, the order of application of which is left to the declarant), each subsequent method is applied if the customs value cannot be determined by using the previous one. We emphasize: the methods are applied sequentially, with the exception of the subtraction and addition methods, which, at the discretion of the declarant, can be applied in any sequence. The customs authority, when independently determining the customs value, does not have such freedom and must apply all methods, without exception, in a consistent manner. The calculation of payable customs duties and taxes is carried out by the customs authority in the event of a requirement to pay customs duties in accordance with Art. 350 of the Labor Code of the Russian Federation (clause 2 of Article 324 of the Labor Code of the Russian Federation).

In the case of applying the main method - based on the value of the transaction with imported goods - the customs value of the goods is the transaction value - the price actually paid or payable for the goods when they are sold for export to the Russian Federation and increased by additional charges indicated in Art. 19.1 of the Law of the Russian Federation N 5003-1. The price actually paid or payable means total amount all payments made or to be made by the buyer directly to the seller and (or) a third party in favor of the seller for imported goods. In this case, the following expenses are not included in the customs value of goods if they are separated from the price actually paid or payable, declared by the declarant and confirmed by him with documents:

Expenses for construction, construction, assembly, installation, maintenance or technical assistance in relation to such valued goods as industrial installations, machinery or equipment made after importation into the customs territory of the Russian Federation of the goods being valued;

Costs of transportation (transportation) of the goods being valued after their arrival in the customs territory of the Russian Federation;

Duties, taxes and fees levied in the Russian Federation.

Please note: the statement by the declarant or customs broker (representative) when declaring goods of false information about them, if such information served as the basis for exemption from customs duties, taxes or for understating their amount, is fraught with administrative punishment. A fine in the amount of 10,000 to 20,000 rubles may be applied to officials. Legal entities risk being fined in the amount of one-half to double the amount of unpaid customs duties and taxes, with or without confiscation of goods that were the subject of an administrative offense, or the subjects of an administrative offense will be confiscated from them. This responsibility is established in paragraph 2 of Art. 16.2 Code of Administrative Offenses of the Russian Federation. We emphasize that information, the unreliable statement of which forms the objective side of the charged administrative offense, includes the qualitative characteristics of the product. Thus, for indicating in the customs declaration false information about the foreign exchange rate, which resulted in the indication in the customs declaration of false information about the value of the goods, the organization cannot be held liable under clause 2 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation, which is confirmed by established arbitration practice (see, for example, Resolution of the FAS Central District dated December 29, 2009 N A08-5428/2009-17).

We make a calculation

The amounts of customs duties and taxes payable are calculated in the currency of the Russian Federation (clause 3 of Article 324 of the Labor Code of the Russian Federation). If necessary, for the purposes of calculating customs duties and taxes, including determining the customs value of goods, foreign currency is recalculated. For this purpose, in accordance with Art. 326 of the Labor Code of the Russian Federation, the exchange rate of foreign currency to the currency of the Russian Federation is used, established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments and valid on the day the customs declaration is accepted by the customs authority.

As for the rates, those in effect on the day the customs declaration was accepted by the customs authority are used, with the exception of certain cases. According to paragraph 1 of Art. 3 of Law of the Russian Federation N 5003-1, customs duty rates are uniform and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for cases provided for by this Law.

When importing goods, a trade organization must focus on rates corresponding to the name and classification of goods in accordance with the Customs Tariff of the Russian Federation and the Tax Code. For example, when importing fresh tomatoes into the customs territory of the Russian Federation from May 1 to May 14, the size customs duty determined based on a rate of 15% of the customs value of tomatoes, but not less than 0.08 euros per 1 kg of tomatoes.

It is allowed, at the request of the declarant, to declare goods of different names contained in one consignment indicating one classification code according to the Commodity Nomenclature foreign economic activity provided that this classification code corresponds to the rate of customs duty that is the most high level(clause 1 of article 128 of the Labor Code of the Russian Federation). In this case, for all such goods, the rates of customs duties and taxes corresponding to this classification code are applied (paragraph 2, paragraph 2, article 325 of the Labor Code of the Russian Federation).

To determine the amount of customs duty and VAT, you can use the following formulas:

Customs duty = Customs value of goods x Exchange rate of the Central Bank of the Russian Federation on the day of acceptance of the customs declaration (if the customs value must be converted into rubles) x Import customs duty rate

VAT = (Customs value of goods x Exchange rate of the Central Bank of the Russian Federation on the day of acceptance of the customs declaration + Customs duty + Excise tax amount (for excisable goods)) x Tax rate

Please note that for goods originating from countries with which trade and political relations do not provide for most favored nation treatment, the rates of import customs duties established by the Customs Tariff of the Russian Federation are doubled, except in cases of provision Russian Federation tariff benefits (preferences) on the basis of the relevant provisions of the Law of the Russian Federation N 5003-1.

About customs duties

In accordance with Art. 357.1 of the Labor Code of the Russian Federation, customs duties include:

Customs fees for customs clearance;

Customs fees for customs escort;

Customs fees for storage.

Customs fees for customs clearance

These customs duties are paid when declaring goods, including when submitting to the customs authority an incomplete customs declaration, a periodic customs declaration, a temporary customs declaration, a complete customs declaration (clause 1, clause 1, article 357.7 of the Labor Code of the Russian Federation). The same persons who are responsible for paying customs duties and taxes are responsible for paying customs duties for customs clearance. These customs duties must be paid before submitting the customs declaration or simultaneously with its submission (clause 1 of Article 357.6 of the Labor Code of the Russian Federation).

To calculate customs fees for customs clearance, the rates in effect on the day the customs declaration is accepted by the customs authority are applied (clause 1 of Article 357.4 of the Labor Code of the Russian Federation). The rate is established by Decree of the Government of the Russian Federation of December 28, 2004 N 863 (clause 1) and depends on the customs value of goods. For example, if the customs value of goods is 450 thousand rubles. 1 kop. or more, but does not exceed 1200 thousand rubles. inclusive, the customs fee for customs clearance of goods is 2000 rubles. (if the customs value is determined in foreign currency, it is recalculated at the foreign currency to ruble exchange rate established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments on the day the customs declaration is accepted by the customs authority). The maximum amount of customs duty for customs clearance is 100,000 rubles.

Let us note two additional points. Firstly, in the case of repeated submission of a customs declaration for the same goods when applying for the same customs regime (with the exception of filing a full customs declaration for periodic temporary declarations), customs fees for customs clearance are paid in the amount of 500 rubles.

Secondly, during customs clearance of goods for which periodic temporary declaration is applied, customs duties for customs clearance are paid at the rates established by clause 1 of the Government of the Russian Federation No. 863, when submitting both a temporary and a full customs declaration.

The list of goods for which customs duties for customs clearance are not charged is given in paragraph 1 of Art. 357.9 Labor Code of the Russian Federation. Among other things, it included goods imported into the customs territory of the Russian Federation within one week to one recipient, the total customs value of which does not exceed 5,000 rubles.

Customs fees for customs escort

This type of customs duties is charged when accompanying Vehicle transporting goods in accordance with the procedure of internal customs transit or with the customs regime of international customs transit. Accordingly, the obligation to pay customs fees for customs escort arises for persons who have received permission for domestic or international customs transit.

Customs fees for customs escort are calculated based on the rates in effect on the day the transit declaration is accepted by the customs authority, and are payable before the actual implementation of customs escort (clause 2 of Article 357.4, clause 2 of Article 357.6 of the Labor Code of the Russian Federation). Cases of exemption from payment of these customs duties have not been established to date. In principle, this can be done by the Government of the Russian Federation in accordance with paragraph 3 of Art. 357.9 Labor Code of the Russian Federation.

The rates of customs duties for customs escort are established in clause 2 of Art. 357.10 Labor Code of the Russian Federation. For the implementation of customs escort of each motor vehicle and each unit of railway rolling stock over the distance:

Up to 50 km you will have to pay 2000 rubles;

From 51 to 100 km - 3000 rubles;

From 101 to 200 km - 4000 rubles;

Over 200 km - 1000 rub. for every 100 km of travel, but not less than 6,000 rubles.

The customs fee for customs escort of each sea, river or aircraft is 20,000 rubles. regardless of travel distance.

Customs fees for storage

This customs fee is paid if goods are stored in a temporary storage warehouse or in a customs warehouse of a customs authority. Responsible for the payment of customs duties for storage are the persons who placed the goods in a temporary storage warehouse or a customs warehouse of the customs authority, and in case of alienation of goods located in the customs warehouse of the customs authority - the persons who purchase property rights for such goods.

To calculate the amounts of customs duties for storage, the rates in effect during the period of storage of goods in the relevant warehouse are applied (clause 3 of Article 357.4 of the Labor Code of the Russian Federation), payment is made before the actual release of goods from this warehouse (clause 3 of Article 357.6 of the Labor Code of the Russian Federation). Customs duties for storage are not charged:

When placed customs authorities goods to a temporary storage warehouse or to a customs warehouse of a customs authority;

In other cases determined by the Government of the Russian Federation. These have not currently been established.

Customs fees for storage in accordance with paragraph 3 of Art. 357.10 of the Labor Code of the Russian Federation are paid in the amount of 1 rub. from every 100 kg of goods weight per day, and in specially adapted (furnished and equipped) for storage individual species goods on premises - 2 rubles. from every 100 kg of goods weight per day. Partial 100 kg of goods weight is equivalent to a full 100 kg, and an incomplete day is equivalent to a full day.

P Shipping amounts up to 1000 euros are not subject to customs duties. If the value of the parcel is higher, a 30% duty is imposed on the difference between the estimated value of the goods and the ruble equivalent of 1000 euros.

2. If the goods were sent by courier service (private carriers)

IN In this case, you need to pay the total customs payment>, which consists of customs duties, excise taxes, VAT and customs clearance fees. Customs duty depends on the type and is determined according to the Commodity Nomenclature of Foreign Economic Activity (TN FEA). Excise duty and VAT are determined by the HS code. The fee for customs clearance is 250 rubles. For your convenience, the official website is where you can perform all the calculations yourself.

So what is the best way to send, by state mail or courier?

G government service, if the cost of the goods is less than 1000 euros (for Russia) or 200 euros (for Ukraine). If the cost is higher, calculate the cost of customs duties for both options and decide which is more convenient and profitable for you.

How can you save on customs duties?

P ask the seller, if possible, send in parts in two parcels so that the cost of each does not exceed the duty-free amount. Just keep in mind that they must be for different recipients or at least two weeks must pass between the dates of sending the parcels!

Do the above rules apply to all products?

IN All of the above applies only to purchases intended for non-commercial use. If customs officers find in a parcel many units of goods of the same name, differing in size and style, or if parcels with the same set addressed to one person regularly arrive at customs, customs officers may become naturally suspicious. Then the contents of the parcel can be considered related to the implementation entrepreneurial activity, which means that customs clearance fees will be calculated in a completely different way.

For buyers from Ukraine.

WITH It should also be understood that all of the above calculations are purely selective. In other words, inspection is a kind of lottery; suspicious packaging and products with too low an Invoice may arouse suspicion and will definitely be checked. In any other cases, the probability is very high that this will not happen. This is due to the huge turnover and shortage of working personnel of the service described above.

Good times for shopping in foreign online stores are gradually ending. The state is pursuing a policy to tighten this area and is gradually reducing duty-free purchase limits. In mid-2018, a not entirely clear situation arose regarding whether the duty-free threshold was lowered once again, as proposed by the Ministry of Finance, or not. Tax on parcels from abroad to Russia in 2018 - what is the monthly limit for duty-free import of goods per person, what duty will need to be paid for exceeding it.

The limit on the cost of parcels from abroad has not increased since July 1, 2018

This is the most important news to know. The fact is that until the second half of June there was general confidence that the duty-free limit had decreased since July 1. Because of this, there are quite a lot of materials on the Internet that explain the new rules for purchasing goods in foreign online stores. However, literally in the last days of June, all this became irrelevant.

The Ministry of Finance of Russia together with the Federal customs service proposed, with regard to parcels from abroad to Russia, from July 1, 2018, to reduce the monthly threshold for duty-free import from 1,000 euros per person per month to 500 euros.

Duty-free limits are regulated at the level of the Customs Union, the creator and inspirer of which is Russia. And according to the rules of this organization, for the entire 2018 there is a limit of 1,000 euros for duty-free import of purchases from abroad per person. However, this is the upper limit of the limit, and each individual state that is part of the organization can lower this limit. This is what the Ministry of Finance and the Federal Customs Service wanted to do.

However, at the very last moment something changed in these plans, and they did not reduce the duty-free import limits.

On June 29, just a couple of days before the new rules came into force, it was announced that nothing would change until January 1, 2019. The rules for taxing parcels from abroad to Russia until the end of 2018 are as follows:

• there is no duty if the total amount of purchases per person during the month is up to 1,000 euros, and the total weight of parcels is up to 31 kilograms,
• if these limits are exceeded, the duty is set at 30% of the purchase price, but not less than 4 euros per 1 kg of parcel weight.

The 30 percent duty is not charged on the entire volume of purchases made per month, but only on the part that exceeds the limits.

It is these rules that you need to focus on in 2018; they remain relevant until January 1 of the next year.

How will the tax on foreign parcels change in the coming years?

For the future of 2019 and 2020, we can focus on the norms prescribed in the documents of the Customs Union. For now, the Russian state intends to adhere to them, but, as we noted above, the “all-Union” norms represent an upper limit, and the state can, at its discretion, lower it at any time.

So, how will the limit for duty-free import of parcels from abroad be reduced:

• from January 1, 2019, one person will be able to order goods for no more than 500 euros per month if he does not want to pay the duty,
• from January 1, 2020, the limit is reduced to 200 euros per month.

On the one hand, even the threshold of 200 euros, which will be introduced in a year and a half, suits the majority of buyers in foreign online stores. According to customs officials, 95% of shipments arriving in Russia generally cost less than 30 euros. However, reducing the limit to this limit will, of course, hit some segments of the online trading market. We are talking primarily about electronics and other expensive things.

If for today's limit of a thousand euros you can buy any decent smartphone, including top models from all leading manufacturers, then for 200 euros you can only buy an average phone budget class or slightly above average class.

However, these plans are not the limit. Customs officials and the Ministry of Finance are seriously discussing the possibility of imposing duties on any foreign parcel from online stores starting in 2020. The scheme is still being worked out. This could be, for example, a duty of 1 euro per 1 kilogram of parcel weight.

If such a duty is introduced, it will indeed turn into a “tax on the poor.” This is exactly what the head calls the duty on parcels from abroad to Russia Russian Society protection of consumer rights Mikhail Anshakov. Anshakov’s idea is clear - wealthy people can go and buy any product in a store or boutique, without really paying attention to prices. Online purchases on Aliexpress are made by those who want to save their money and are willing to put up with certain inconveniences, primarily long waits for delivery.

Who benefits from tax on purchases from abroad?

The same Mikhail Anshakov, in an interview with Radio Liberty, shares his opinion about what is happening. According to the head of the Society for the Protection of Consumer Rights, this duty does not contribute anything to the budget. All funds collected will go towards the salaries of those who will collect this tax. And the main beneficiary is Russian online stores, which cannot compete with foreign online retail.

Indeed, if we look at the statistics of online trade cited by Vedomosti, we notice a constant increase in the share of cross-border trade and a corresponding decrease in the share of domestic trade on the Internet. If back in 2013 domestic trade occupied 76 percent of the market versus 24 percent for foreign stores, then already in 2017 foreign stores had a market share of 36 percent versus 64 percent for Russian players.

Mikhail Anshakov calls Russian online retail the main lobbyist for reducing or even completely eliminating the duty-free import limit for foreign online purchases.

They introduced foreign stores, in turn, warning that gains for one industry will hit the other hard. Postal and courier services, who today actively make money by delivering purchases from abroad.

The state will not gain anything. Formally, it is said that lowering the limit will provide an extra 25 billion rubles annually. But Mikhail Anshakov draws attention to the fact that this money will only allow customs officers to report on how they increased collections in favor of the treasury. However, almost all of this amount will ultimately be spent on administering duties, since in order to process such a volume of parcels it will be necessary to increase the staff of the Federal Customs Service, pay people’s salaries and incur other expenses for processing documents for duties.

Customs duty is a payment that is levied on the import or export of various groups of goods. As you know, there are a number of products and goods that can be imported without making these payments. In the Russian Federation, the import and export of various groups of goods is regulated by the law “On Customs Tariffs”. This document specifies the basic rates of customs duties, as well as the procedure for paying customs duties.

According to the current legislation, in 2020 the following types of customs duties are distinguished:

1. Import customs duty. This payment is also called import payment.
2. Export customs duty. Often this payment is called an export payment, since it is paid for the export of products outside of Russia.

Most goods are subject to import customs duties. This is primarily due to the fact that Russia in 2020 is actively “receiving” export products into its territory.

Import duties are imposed on all groups of goods imported into Russia. But it is worth remembering that, according to , there are a number of goods allowed for import in a certain quantity. If they are imported in quantities exceeding the established norm, then customs duty is always paid.

Customs duty

The collection of customs duties on imported goods protects the domestic market of the Russian Federation from competition. Customs duties on imports are transferred to the Russian state budget. Behind last years It was precisely this kind of duties and taxes that made up the bulk of the Russian Federation budget.

Customs duties and fees for the export of products are necessary to regulate the country’s foreign economic activity. They also replenish the Russian state budget.

What is allowed to be imported without paying duty?

If a person carries with him personal funds, not counting a car, the total amount of which does not exceed 500 euros, then he is not required to pay a customs duty. In this case, the total weight of goods or products cannot exceed 25 kilograms. This applies only to those goods that are transported by land (by car or train). These rules are in effect from January 1, 2019. If a person travels by air, then he can import goods worth up to 10,000 euros duty free.

Additionally, a person can carry:

• 50 cigars or two cartons of cigarettes. An alternative to cigarettes and cigars is tobacco in an amount of 250 grams.
• Three liters of alcoholic beverages.

In other words, if a person wants to import four or more liters of alcohol, then he is obliged to pay 10 euros to the Russian budget for each “extra” liter brought in. But it is worth considering that you cannot transport more than five liters of such products for personal consumption. If it is transported large quantity alcohol, then the cargo is already considered commercial: additional documents must be submitted for it and an additional VAT of 18 percent and excise tax must be paid.

If the cargo is considered commercial, then the rate for alcohol is 0.6 euros for each liter of alcoholic beverages.

Types of bets

Unfortunately, it is impossible to single out a single payment, since there are different kinds customs duty rates, which, in turn, are divided by product type.

Lesson 7. Calculation of payments (columns 47, B) and completion of filling out the DT

According to the law, there are the following types of customs rates:

1. ad valorem;
2. specific;
3. combined.

The ad valorem rate is often called the cost rate. It does not have a fixed amount. The customs rate is calculated as a percentage depending on the customs value of the product. For example, a TV worth 2,000 euros is imported and the interest rate on this product is 20 percent. Thus, the customs payment is 400 euros.

The specific rate is set in clear monetary terms for a specific unit of production. It is worth remembering that this rate is expressed in euros. For example, a box of wine (12 pieces) is transported. For one bottle you need to pay five euros. Thus, the import duty on a box of wine will be 60 euros.

The combined rate is presented as specific and ad valorem. In other words, it combined the last two rates, so the amount of duty is calculated based on the cost and quantity of goods transported.

For example, sports shoes are imported. Since a combined rate is applied, 15 percent of its customs value is paid for each pair of shoes transported, but the amount paid cannot be less than four euros.

Most often, combined bets are used.

It is worth remembering that customs rates exist for all categories of goods. Therefore, it is simply impossible to single out a basic single rate, since it differs depending on the product. All import customs duty rates are approved in accordance with decisions of the EEC Council, and export customs duties are regulated by the Russian government.

Import customs duty rates are calculated based on the CCT. CCT is a single customs tariff, which was adopted in accordance with the rules of foreign economic activity of the Eurasian Economic Union.

Types of customs duties

Customs duties in the Russian Federation are divided into two types: seasonal and special.

Seasonal customs tariffs apply to agricultural products and other goods that are seasonal. In other words, there is a period of time in the year when, instead of the usual customs duty, a seasonal customs rate is applied to agricultural products.

For example, the established interest rate for tomatoes in 2020 is 15%, but not less than 0.08 euros per kilogram of product. Moreover, if tomatoes are imported into the country from May 15 to May 31, as well as from June 1 to October 31, then a seasonal rate of 15% is applied, but not less than 0.12 euros per kilogram.

Special customs tariffs and duties are classified as follows:

• special.
• anti-dumping.
• compensatory.

The use of customs duties of a special type is necessary for non-tariff regulation of foreign economic activity. They are used to protect Russian manufacturers various types goods.

VAT and excise taxes

The system of Russian customs rules in 2020 provides for the payment of not only import duties, but also VAT when importing products. VAT is paid on the import of products, taking into account that they will be sold on the territory of the Russian Federation. VAT is an indirect tax. The procedure and deadlines for paying VAT are regulated by the Customs Code of the Customs Union.

Thus, according to the norms of the Tax Code of the Russian Federation, the following are required to pay VAT:

1. organizations;
2. enterprises;
3. individual entrepreneurs.

Also, do not forget about excise taxes. Excise taxes are paid when the following groups of goods are sold:

• Ethyl alcohol. But it is worth remembering that excise duty is not paid on cognac alcohol. This is the only exception.
• Products that contain alcohol in an amount of more than nine percent.
• Alcohol products(vodka, wine, liqueurs, cognac and others). But if the product contains less than 1.5 percent ethyl alcohol, then no excise tax is paid.
• Beer.
• Tobacco products.
• Cars.
• Some types of motorcycles.
• Gasoline intended for refueling cars.
• Diesel fuel.
• Oils for different types engines.

But it’s worth noting right away that the amount of customs duties on a car depends on the following characteristics of the car:

1. What is its customs value?
2. Legal status person who imports: natural or entity.
3. Engine volume.
4. Power in kilowatts.
5. Vehicle weight (vehicle weight is calculated in tons).
6. Engine type.
7. Year of manufacture (in other words, age).

How to clear a car through customs - customs auto calculator

There are only four ages:

• less than three years;
• from three to five years;
• from five to seven years;
• more than seven years.

In the latest amendments to the bill, it was decided to make a single rate for cars based on age and engine size.

So, if the car is less than three years old, then a combined rate of 54% applies. This does not apply to cars that were manufactured in the Russian Federation. But it is worth considering that the minimum bet is 2.5 euros.

Table. Calculation of customs duties based on engine volume for cars less than three years old.

For machines that were manufactured in the Russian Federation, it applies flat rate. It is equal to one euro per cm3.

Table. Calculation of customs rates based on engine volume for cars over five years old.

For yachts, other categories of cars, boats, a single tariff rate in the amount of 30% of the cost of the equipment. For example, if the estimated value of the yacht is 20,000 euros, then the payment amount is 6,000 euros.

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