Features and rates of export customs duties. Customs clearance for export Export customs duties are subject to payment

Export customs duty rates in Russia are calculated for individual products that are exported. Those who plan to conduct foreign economic activity need to navigate the sizes and calculation rules.

You can find out details about this activity in the article ““

Payment is required when exporting a product from the country. The most important task is to replenish the state budget. Determined by two authorities:

1. The government of the country.
2. To the participating countries.

Calculus rules govern. The volume of the tax is established, its type is determined based on the needs of the country at the moment. That is, retention or, conversely, release of Russian products abroad.

Import customs duty rates differ from those established for exports. Even if a consignment of the same product crosses the border.

Payment types

There are the following types of rates that are imposed on consignments that are exported:

• (cost). Calculated as a percentage of the customs value. It is influenced by price, market conditions, supply/demand. That is, all the factors that influence the price.
• . It is established as a fixed amount in relation to the unit, weight, displacement of products that cross the border.
• Combined. A certain percentage is established, but it cannot be lower than a specific amount in relation to a particular product. This option is used most often, similar to the 2019 import customs duty rates.

They are used infrequently, mainly for regulatory purposes, many of them are temporary.

Products for which it is applied

They can be different and are used for the following products:

1. Charcoal.
2. Lumber.
3. Crude oil and its products.
4. Ethanol.
5. Antiques, things that are of art value.

The rates of some export customs duties in 2019 are seasonal. Their sizes are set depending on the time of year and purpose. Particularly relevant for the agricultural sector.

Specific payment amounts for certain goods

Export taxes presented are in dollars. Specifically:

1. Legumes. Mustard seeds, sunflower seeds. Weight from 1 t – 20-30.
2. Natural gas – 30.
3. Mineral fertilizers with potassium and phosphorus – 7.
4. Cattle hides, unprocessed (per 1 ton) – 500.
5. Unprocessed timber – at least 4.
6. Scrap ferrous metals – 15.

Conclusion

Export duties are established to regulate the market and to fill the state budget. Their rates depend on the market situation, season, government policy and many other factors. In order for manufacturers to have the opportunity to enter the international space with their products, it is necessary to monitor how much income they will be able to receive under the contract.

When goods are required to be exported beyond the customs border of the Russian Federation, export or export duties must be paid. This article will tell you who sets duty rates, we will understand the rules for calculating them and the rates for exported goods, and we will talk about benefits and quotas.

Export customs duties are a type of duty paid when goods are exported. Such fees replenish the country's budget and give an impetus to exports, which is their main function. Export customs duties are quite rare in the world, unlike import ones. An export tax is usually a temporary phenomenon, designed to manipulate a country's trade balances. Duties are imposed for the transportation of antiques, things of value in the field of art, as well as for some types of raw materials.

In other countries

The rates of export customs duties at customs are fixed by the governments of those countries that are members of the so-called Eurasian Economic Union. They are especially characteristic of monopoly countries whose economies are based on a specific resource. In India, for example, tea is subject to an export duty, while in Brazil coffee falls under this category. Thus, a balance is created between the domestic and foreign markets, which eliminates the shortage of goods in the country. Also, export duties help reduce the wholesale export of raw materials from the country. The customs code of the union outlines the rules for calculating duties. If an extraordinary situation arises that is not provided for by the Customs Code, the calculation takes place in accordance with the current legislation of the country.

Seasonal duties

For a number of goods for export, seasonal export customs duties are provided, which are valid for no more than six months. They are especially relevant in the agricultural sector. During the seasonal duty period, base rates are not used. Such measures regulate the balance of the domestic and foreign markets, for example during the harvest period.

History of export duties

The very concept of export customs duties is mentioned for the first time in the law on customs tariffs. Before this, there were tariffs on export trade and they were valid for a small group of goods, the export of which was undesirable for the USSR. Since then, export duties have been canceled and reintroduced several times. However, export duties have always been a large part of the country's customs duties. The main type of raw material on which export duties are imposed is oil. It was introduced in 1992. The duty rate rose and fell, and from 1996 to 1999 it was completely abolished with a subsequent increase in the excise rate.

Since 1999, the rate has directly depended on the world price of oil. Due to the constant increase in the ad valorem duty on oil since 2002, it was decided to calculate the rate using a specific method based on the number of tons. Since June 2009, the oil rate has been calculated monthly and is based on world commodity prices.

On average, between 2005 and 2011, the average annual duty increased from $130 to $409.

When is duty not charged?

Export duty is not charged in the following cases:

1. If Russian legislation does not provide for the collection of duties on exported goods, that is, when these goods are free from customs duties. The list of such goods is specified in the law on customs tariffs.

2. If export goods are subject to a certain customs regime, namely: transit, processing of goods on and outside the customs territory, or in case of refusal of goods for state benefit.

If goods are placed under the temporary export regime, the organization is fully or partially exempt from paying customs duties. A decree of the government of the Russian Federation dated 2000 stipulates cases of complete removal of customs duties.

Are there any benefits for the application of export customs duties?

Privileges

The law of the Russian Federation provides benefits for those who are charged export duties. This may be a reduction in the rate provided for a given type of raw material, or a complete exemption from duty payment, as well as a partial or full refund of the duty already paid. Export duties are not imposed on goods intended for Russian fishing vessels. Humanitarian aid, space goods, oil and gas products from new fields on the high seas are also exempt from customs union export duties.

Quotas are provided to states that are subject to most favored nation (MFN) treatment. In addition to other provisions stated above, benefits may be targeted. If the intended purpose of the cargo is violated, the quota is removed. Quotas should not contradict the direct purpose of the duty. Excessive provision of quotas is unacceptable. This could lead to a reduction in the country's budget.

The Russian government also provides benefits for exporters of goods allocated for the construction of facilities aimed at further investment cooperation with other countries, or those goods that are exported for state purposes.

Let's consider what are the rates of export customs duties?

Export duty calculation

The amount of export duty depends on the customs value of the goods. The cost is calculated based on the rules prescribed in the Government Decree in 2006. There are five methods for calculating customs value:

1. Based on the amount of the transaction with export goods. This is the most common method for calculating customs value. The customs value is determined by adding the price paid for the goods (the amount that the foreign buyer has paid or will pay for the goods) and additional costs (payment for intermediary services, cost of packaging, raw materials, tools, stamps for the manufacture of goods, etc.). Additional costs also include the use of intellectual property. This is how, for example, the export customs duty on petroleum products is calculated.

2. By the amount of the transaction with similar goods. This is the amount paid for the purchase of goods that are identical to those presented at the moment, but were involved in export in the same or similar period. Identical goods are those that are identical in physical description, quality, and reputation. Products produced in different countries cannot be called identical. To determine the customs value of similar goods, the value of the goods sold in the same wholesale or retail version, in the same quantity as the one being valued, is taken. If no analogues are found, then another sales option or another quantity of goods is taken. If data on identical transactions is not available, then this cost calculation method is not suitable.

3. Based on the amount of the transaction with similar goods. Similar or homogeneous goods are goods that are similar in characteristics and components, perform the same functions, and have the ability to be interchanged. The calculation principle is the same as in the case of identical goods.

4. By addition. To determine the customs value using this method, you need to sum up the following data: expenses for the manufacture or purchase of materials, for the production of goods, as well as income, commercial and administrative costs.

5. Backup method. This method provides for certain concessions when calculating the customs value of goods using the above methods.

Among other things, you can propose your own method for calculating the customs value of exported goods. The main thing is that this method does not conflict with the rules provided for by the Customs Code.

Types of bets

At what rates are export customs duties paid? To calculate the customs value, you need to be aware of the current rates for exported goods. They vary depending on the type of cargo. There are three main types of rates, which differ in the method of calculation and can be different for the same product.

1. The ad valorem rate is based on the value of the goods for export. It changes depending on the price of the product, as it represents a percentage of the cost. When using this type of rates, it is the customs value of the goods that is checked with the utmost care. Sometimes a cost adjustment is also applied.

2. Specific rate. Does not depend on customs value, unlike the previous type. The rate is fixed and is a payment for the export of a particular quantity of goods from the country. A striking example of the use of a specific rate is the rate of export customs duties on crude oil. The cost of the latter is constantly changing, but the rate at customs remains the same.

3. Combined rate. It includes the two previous types of bets. That is, it is calculated both taking into account the customs value and taking into account the quantity of exported goods. When calculating the rate, one of two types or their sum can be taken into account (cumulative combined rate).

There are other types of rates of export customs duties of the Russian Federation:

1. Seasonal (it was mentioned at the beginning of the article).

2. Anti-dumping. Primarily concerns imports and protects the domestic goods market.

3. Compensatory. It concerns goods produced using state-owned goods. subsidies.

Customs rates are set only by the government. Customs authorities do not have the right to make any changes to the calculation of rates.

You can calculate export customs duties (on crude oil, for example) at an ad valorem rate by multiplying the customs value by the rate as a percentage. At a specific rate, the tax base (in monetary amount per unit of weight) is multiplied by the rate. If a combined rate is used, the cost of the duty at the ad valorem and specific rates is calculated separately and the larger of them is taken.

Checking the declared value

Customs controls the value of goods both when filling out the declaration and after the goods enter the market. Individuals transporting goods for their own needs not related to business should not be subject to inspection. Customs control may consist of checking the documents and information provided, inspection of goods and vehicles carrying them, and oral questioning.

Tasks of customs control

The tasks pursued by customs control include:

1. Lawful movement of goods across the border.

2. Prevention of illegal movement of goods abroad.

3. Prevention of the movement of goods without proper documentation across the border.

When filling out the declaration, it is monitored whether the method for calculating the customs value and its structure was chosen correctly, the documents attached to the declaration are checked, and the accuracy of the information provided is checked using the risk management system.

Solution

As a result of the inspection, the customs officer makes a certain decision:

1. Customs value is accepted without changes.

2. Additional information is requested, the procedure and method for calculating the customs value for the declared goods is specified. You may be required to provide articles of incorporation, invoices and contracts, and insurance documents.

3. Cost adjustment is made.

If a customs officer cannot establish the reason for the incorrect calculation of the cost of export customs duty on oil, then it must be accepted without changes. Clarification will be required if the declarant provides irrelevant or unreliable information or if it is not enough to make a decision.
For this purpose, the customs officer has the right:

1. Make a request to receive additional information from the declarant. Moreover, the period allocated for this action is no more than 45 days from the filing of the declaration.

2. Obtain from the declarant an explanation of the terms of sale of the goods, which may affect its value. This also includes information about the reputation and quality of the product.

Import and export customs duties are of interest to many.

It is worth noting that customs officials do not have the right to unreasonably demand the provision of information that is not related to the calculation of the customs value of the goods. After providing all the requested information, a decision is made no later than one business day. Either the declaration is accepted in the declared form, or value adjustments are made by calculating using another method.

If the declarant was unable to submit all the necessary documents within the time period established by the customs authority, then the decision is made on the basis of existing documents and not always in favor of the applicant. The decision to adjust the cost can be appealed within three months from the date of adoption within the framework provided by Russian legislation. But in order to avoid lengthy litigation, it is better to indicate the customs value correctly and in a timely manner.

We looked at how export customs duties are calculated.

Our company "Universal Cargo Solutions" carries out customs clearance of lumber, timber and wood of various types and from various types of wood in the customs of the Russian Federation: at automobile terminals (temporary storage warehouse), railway stations, seaports and, if necessary, at airports. We help to quickly clear lumber for export or customs clearance when importing various types of lumber products into the Russian Federation.

We work with any participants in foreign trade activities:

Customs broker for clearance of lumber and timber products

We provide services of a customs broker - customs representative for lumber design and timber in various customs offices and cities of the Russian Federation. We carry out:

• Free consultations on customs clearance issues at the customs offices of the Russian Federation;
• Assistance in preparing and checking a package of documents for customs;
• Calculation of customs duties required for payment;
• Preparation, submission and release of customs declarations (CD) at customs;
• Passing phytosanitary control;
• Customs clearance of lumber or timber in various customs regimes - export and import procedures;
• Prompt customs clearance of lumber or timber for export;
• Prompt customs clearance of lumber or timber products upon import;
• If necessary, we carry out a preliminary inspection or customs inspection;
• Cargo insurance for international transportation;
• And other related services.

Customs clearance of timber, lumber, timber and various products made from them

We carry out customs clearance or customs clearance of any lumber, timber, timber and various products made from them at any customs in Russia - every day and around the clock! Main positions:

• Roundwood and timber:saw logs, plywood logs, coniferous and deciduous pulpwood, technical raw materials;
• Lumber and wood products:timber, timber, edged board, unedged board, blank for lining, rough furniture blank, business slab, sleepers, technological chips, fuel chips, shavings, sawdust, plywood, parquet, parquet board, industrial parquet, lining;
• Wooden container:europallet, wooden boxes, blanks for pallets, containers, pallet, industrial pallet;
• Firewood:chopped, stumps, in whips, cut croaker;
• From various types of wood:birch, beech, walnut, pear, oak, spruce, cedar, linden, larch, juniper, alder, aspen, boxwood, pine, apple tree;
• The main exports of wood and lumber from Russia:to China, Turkey, European countries: Germany, Italy, Spain, Austria, Holland (Netherlands), Poland, Lithuania, Latvia, etc.;
• and any othersnot included in this list.

What is the customs duty on lumber, timber and timber?

When exporting from Russia timber, timber and lumber customs duty is usually 0%. Previously, only a customs clearance fee of 750 rubles was paid for each export declaration. From 04.09.18, customs duties for export are not paid!

When importing - importing into the Russian Federation is paid in addition to the customs clearance fee, VAT 20% (before 12/31/18 was 18%) and duty 0%-12% depending on the type of product and its HS code, according to the customs tariff and preferences for the country of origin. Since there are a large number of products, it is difficult for us to reflect them all in this section. And we will be happy to advise and calculate customs payments for you according to your delivery.

Terms and cost of customs clearance of lumber

The processing time for timber and lumber at customs takes 1-2 hours!

Price or cost of services customs clearance of lumber or timber and products made from them in the customs of the Russian Federation provided by our company is minimal and depends on your tasks and is discussed individually!

We are sure that the timing, cost and quality of services will pleasantly surprise you!

A striking example is the internal energy relations between Russia and Ukraine. The latter does not have the opportunity to obtain energy carriers, so the influence of Russian tariffs on regulating the flow of the goods in question is significant.

Export tariffs are used, as a rule, by countries with economies in transition or developing countries. In some states, export taxes are completely excluded (with high industrial development).

Examples are the United States, as well as Argentina, where emphasis is placed on other regulatory methods, called non-tariff, for example, quotas or licenses.

It is worth considering that in Russia, as in many other countries, a high customs barrier has a significant impact on the manufacturer’s profit from export operations, since it is quite difficult to maintain it at the proper level. It is even possible to slow down the export of products if duty rates are set that significantly exceed the income from the planned transaction. For this reason, a comparative analysis of income with the established rate should always be carried out. After such a comparison, it is possible to objectively indicate what size the export duty rate will be.

Export has begun: what is Russia ready to offer the West, besides oil, gas and weapons

What is used for calculation

The calculation of the type of duty in question is carried out based on data for 2019 on customs value. The latter can be calculated according to certain indicators:

• The value of the current transaction with products sent for export.
• The price of a transaction with the same type of product.
• The cost of the process with cargo of similar or homogeneous types.
• Sum of prices.
• Cost differences.

The cost calculation, which is considered the most relevant today, takes place on the financial side of the transaction. The calculation must necessarily include data on rates for export products, which directly depend on the type of cargo.

The calculation of the rate (ad valorem variety) occurs by multiplying the rate of the goods redirected outside the country by the cost of the customs type. In addition, there are other types: combined, as well as specific.

An approximate calculation of the first variety under consideration is as follows:

1. The organization exports gemstones with a total value of $100,000.
2. The rate is 10%.
3. Accordingly, $10,000 is a duty

If the calculation is based on a rate of a specific type, then it must be multiplied by the tax base. When exporting 10,000 liters of a certain brand of alcoholic beer, the value will be one dollar per liter, and the duty will be equal to 10,000 dollars. If the calculation is based on a combined type rate, then a larger duty is selected from the calculations of the rates of the two previous types.

In general, we can summarize: the calculation of duties is carried out by determining the rates and costs.

The state determines the rates, and the method of calculation depends on their type. Absolutely every product has its own rate determined, and the amount of duty due to various benefits and established quotas is significantly reduced.

Customs procedure “Export” (EC 10)

Existing tariff benefits

Forms of tariff benefits in 2019 are offered in a variety of options, the main ones of which are the following:

• Benefits, the establishment of which is directly influenced by the specific state that is the place of production of the goods: in the case of the Russian Federation, there are certain advantages for some states with most favored nation treatment in trade (these are, first of all, the CIS countries).
• Cancellation of duties in full.
• Quotas.
• Refund of the paid fee.
• Reducing the bet size.

All tariff benefits are of a general nature, but sometimes they are established individually.

The chosen order of general equality is necessary to maintain a balance between everyone involved in trade and equality. In addition, benefits cannot be abused to the detriment of the country’s state budget. Unplanned expenses can arise if they are provided too often, as a result of which the funds do not reach the budget in full.

The following exported goods are not subject to duties in the Russian Federation:

1. Humanitarian assistance.
2. Marine products obtained by persons from the Russian Federation.
3. Fire-technical products.
4. Any materials for socio-economic programs.
5. Personal belongings of persons representing a foreign state.
6. Any foreign currency.

It is quite a rare occurrence for a country to introduce export duties. If the state considers it necessary to take this measure, it is only in order to stabilize prices on the foreign market within the country. This guarantees the security of the resources existing on the territory of the state.

Developing countries that have a monopoly on specific products regularly set export duties. For example, Abkhazia introduced an export duty on nuts.

If a company or entrepreneur conducts foreign economic activity, they cannot avoid customs duties and fees. What is the asking price?

Firms and entrepreneurs that conduct foreign economic activity are payers of customs duties and fees.

customs control

Customs duties and fees are levied on the basis of the Customs Code of the Customs Union, Law of November 27, 2011 No. 311-FZ “On Customs Regulation in the Russian Federation” and Law of the Russian Federation of May 21, 1993 No. 5003-1 “On Customs Tariffs”.

Customs duty is a mandatory (one-time) payment to the federal budget levied by customs authorities in connection with the movement of goods across the customs border of the Customs Union.

Excess amounts of customs duties paid (collected) are subject to refund by the customs authority upon application of the payer. Such an application is submitted to the customs authority into whose account the specified amounts were paid or to which the collection was made. If the return period is violated, interest is accrued on the amount of overpaid (collected) customs duties not returned within the established period of time for each day the return period is violated. Interest is accrued from the day following the day of collection until the day of actual repayment.

Customs duty is a payment for the performance by customs authorities of actions related to customs clearance, storage, and escort of goods (Clause 1, Article 72 of the Customs Code of the Customs Union). That is, upon payment of customs duty, customs officers are obliged to perform certain actions in favor of the person who transferred this payment.

If at the time of filing the customs declaration the amount of customs fees for customs clearance has not been transferred, then this is grounds for refusal to accept the declaration. Once the customs authority has accepted the declaration, this amount cannot be recalculated. There are no additional payments or refunds for customs clearance fees.

Taxpayers

Customs duties are divided into import and export.

Imported Customs duties are paid by firms and entrepreneurs importing goods from abroad for certain purposes. Export Customs duties are paid by firms and entrepreneurs exporting goods abroad for certain purposes.

You can import or export goods for different purposes. This determines the procedure for their customs clearance (customs procedure) and whether you will have to pay customs duties.

So, for example, when exporting (when goods are exported outside the customs territory of the Customs Union and are intended for permanent residence outside its borders), you need to pay export customs duty. When importing (when imported foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal), you will have to pay an import duty.

If we are talking about the temporary import of goods into the territory of the Customs Union (goods are imported for a while, after which they are returned unchanged), then there is no need to pay import duties. True, for some goods it is paid (in whole or in part), but when these goods are exported it is returned.

When re-import occurs (Russian goods previously exported are imported back unchanged), there is no need to pay import duties. If an export duty was previously paid upon export, it will be returned to the company provided that no more than six months have passed since the goods were placed under the export procedure.

Object of taxation

Imported Customs duties apply to all imported goods that you place under a customs procedure that requires payment of duties (for example, release for domestic consumption). An exception is made for goods exempt from customs duties on the basis of Russian laws and international treaties of member states of the Customs Union.

Export customs duties are imposed on goods that you export from our country outside the member countries of the Customs Union (Belarus, Kazakhstan).

These goods - mainly raw materials - are listed in Decree of the Government of the Russian Federation dated July 21, 2012 No. 756. In certain cases, these goods are exported duty-free on the basis of Russian laws and international treaties of the member states of the Customs Union.

To calculate import customs duties, the rates established by the Unified Customs Tariff of the Customs Union (UCT CU), which was approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54, are applied.

Some goods are exempt from import and export customs duties on the basis of Russian laws and international treaties concluded by our country.

Based on the Agreement of January 25, 2008 “On Unified Customs Tariff Regulation”, in particular, the following are exempt from customs duties:

• vehicles carrying out international transportation of goods, luggage and passengers;
• Russian and foreign currency (except for those used for numismatic purposes) and securities;
• goods subject to conversion into the ownership of the member states of the Customs Union;
• goods imported as humanitarian aid, as well as to eliminate the consequences of accidents, catastrophes and natural disasters.

Currently, the rates of import customs duties of the Unified Customs Tariff of the Customs Union (UCT CU) apply to goods imported from any country (including the origin of which has not been established). The exception is cases when tariff preferences are provided for the import of goods originating from free trade zone countries, from developing or least developed countries, that is, exemption from import customs duties (Order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

The list of goods exempt from export customs duties is determined by Russian legislation.

A complete list of these goods is given in Article 35 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On Customs Tariffs”.

International treaties concluded by our country take precedence over Russian laws. This means that even if, according to our laws, a certain product is subject to customs duties, but according to an international treaty is exempt from them, then the norms of the international treaty apply.

Check with customs whether the goods you are importing are exempt from customs duties (for example, under international treaties concluded by our country). Customs officers should provide you with information about current legal acts or give advice (Chapter 2 of the Customs Code of the Customs Union). If they refused to provide you with the necessary information or provided incorrect information, you can appeal their actions on the basis of Chapter 3 of the Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation.”

The tax base

The tax base for customs duties is the customs value of goods. For some goods, the tax base is measured in physical units (for example, for oil - in thousands of liters, for wood - in cubic meters).

The customs value of goods is determined by the declarant or a customs representative acting on behalf of the declarant, and in special cases - by the customs officers themselves.

For goods imported into the territory of the Customs Union, the customs value is determined in accordance with the Agreement of January 25, 2008 “On determining the customs value of goods moved across the customs border of the Customs Union” (hereinafter referred to as the Agreement of January 25, 2008).

There are six methods for determining the customs value of goods. Here they are:

• at the cost of the transaction with imported goods;
• subtraction method;
• addition method;
• backup method.

The main method is based on the value of the transaction with imported goods (clause 1, article 2 of the Agreement of January 25, 2008). If you cannot determine the value of an item using this method, use the transaction value method for identical items. If it is also impossible to apply, use the third method, etc. That is, the methods are applied not at the choice of the declarant, but sequentially.

A full description of all methods for determining the customs value of goods is given in Articles 4–10 of the Agreement of January 25, 2008.

The most commonly used method is based on the transaction value of imported goods.

The price paid for the goods is the amount you are required to pay or have paid under the contract to the foreign supplier and/or third party. Additional charges to the transaction price are your expenses for purchasing the goods that are not included in the price of the goods.

1. remuneration to intermediaries and customs representatives (except for intermediary representation services);
2. costs of packaging and containers (if it forms a single whole with the product);
3. • tools, dies, molds and other similar items;
   • engineering, design, artistic and design work, design, sketches and drawings that are made outside the Customs Union;
4. goods insurance costs.

If you cannot determine the value of an item using the previous method, use the transaction value method for identical items. It is described in Article 6 of the Agreement of January 25, 2008.

The cost of a transaction for identical goods is the amount that you or another company paid when importing identical goods into the territory of the Customs Union “in the same or corresponding period of time” as the goods being valued (but not earlier than 90 calendar days before their importation) . In this case, we are talking about a period of time with a similar market situation.

Identical products are those that have the same characteristic features (including physical characteristics, quality and reputation in the market). Identical products may have slight differences in appearance. Goods cannot be considered identical if they are produced in different countries.

To determine the customs value of imported goods, the value of a transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If such sales are not identified, then the value of the transaction with identical goods sold at the same commercial level, but in different quantities, is used. If there were no similar sales, the value of the transaction with identical goods sold at a different commercial level, but in the same quantities, is used. If these sales did not exist, then data on identical goods sold at a different commercial level and in different quantities are used.

If you cannot determine the cost of an item using the previous methods, use the transaction cost method for similar items. It is described in Article 7 of the Agreement of January 25, 2008.

Homogeneous goods are not identical, but similar in characteristics and consisting of similar components, which perform the same functions and can be interchangeable. When establishing the homogeneity of goods, their quality, reputation and the presence of a trademark are taken into account.

To determine the value of a transaction, use the value of a transaction with similar goods sold at the same commercial level and in the same quantity as the goods being valued.

If such sales are not identified, then the value of the transaction with homogeneous goods sold at the same commercial level, but in different quantities, is used. If there were no similar sales, the value of the transaction with homogeneous goods sold at a different commercial level, but in the same quantities, is used. If these sales did not exist, then data on homogeneous goods sold at a different commercial level and in different quantities are used.

If you cannot determine the customs value using the previous methods, use the subtraction method. It is described in Article 8 of the Agreement of January 25, 2008.

To establish the customs value of goods, they take the most common price of imported or identical or similar goods that are sold on the territory of the Customs Union to persons not related to the sellers in the same period of time.

If neither the imported nor identical or similar goods were sold in the territory of the Customs Union during the same period of time, the customs value is calculated based on the value of the imported or identical or similar goods that were sold no later than 90 days after the arrival of your goods to the territory of the Customs Union.

If this could not be done, then the customs value is calculated based on the unit price of the product at which the largest quantity of it is sold in the territory of the Customs Union after processing to persons not related to the sellers, minus the value added as a result of such processing.

In all three cases, the following is deducted from the price:

• intermediary fees or trade margins;
• transportation, insurance and other similar costs;
• customs duties, taxes, fees associated with the import or sale of goods.

The addition method is described in Article 9 of the Agreement of January 25, 2008. When determining the customs value using this method, sum up:

• profit, commercial and administrative expenses incurred in the country of export for export to the territory of the Customs Union;
• expenses for transportation (loading, unloading and reloading) of goods to the airport, seaport or other place of arrival of goods into the customs territory of the Customs Union;
• expenses for insurance of goods.

If you cannot determine the customs value using the previous methods, use the fallback method. It is described in Article 10 of the Agreement of January 25, 2008.

The fallback method offers some "discounts" when using previous methods. Namely:

• the basis for determining the customs value may be the value of a transaction with identical or similar goods from another producing country;
• when determining the value of goods using methods based on the transaction price of identical or similar goods, a reasonable deviation from the requirement that these goods must be imported during a period of time with a similar situation on the market of the goods being valued is possible;
• the basis for determining the cost of imported goods may be the cost of identical or similar goods, determined by the method of subtraction or addition;
• When determining the cost of goods using the subtraction method, it is possible to deviate from the requirement of a 90-day period for determining the cost of imported goods.

The customs value of goods exported across the customs border of a member state of the Customs Union is determined in accordance with the legislation of that state. If goods are exported through Russian customs, then when determining the customs value, be guided by the Rules for determining the customs value of goods exported from the Russian Federation, approved by Decree of the Russian Government of March 6, 2012 No. 191.

The customs value of exported goods is determined by one of five methods:

1. at the cost of the transaction with exported goods;
2. at the cost of a transaction with identical goods;
3. at the cost of a transaction with similar goods;
4. addition method;
5. backup method.

Apply them sequentially if the previous method does not work.

The most commonly used method is the transaction value of exported goods. Customs value using this method is determined as follows:

The price paid for the goods is the amount that the foreign buyer paid or is required to pay you.

Additional charges to the transaction price are the costs of a foreign buyer for the purchase of goods that are not included in its price. They are listed in paragraph 17 of the Rules for determining the customs value of goods exported from the Russian Federation. Such expenses include:

1. remuneration to the intermediary (except for payment for services related to the purchase of goods);
2. the cost of packaging (if it is integral with the product) and packaging;
3. the cost of the following goods (works, services) that were provided free of charge or at a reduced price and are not included in the price of the goods:
   • raw materials, supplies and components that are an integral part of the product;
   • tools, stamps, molds and other items used in the production of exported goods;
   • materials used in the production of goods;
   • engineering, design, artistic and design work, design, sketches and drawings necessary for the production of goods;
4. payments for the use of intellectual property (except for payments for the right to reproduce outside Russia) that relate to exported goods and which the buyer must pay as a condition of the sale of these goods;
5. any portion of the income that is due to the seller after the resale of the goods.

If you cannot determine the value of the goods using the transaction value method for exported goods, use the transaction value method for identical goods. It is described in paragraphs 26–28 of the Rules for determining the customs value of goods exported from the Russian Federation.

Transaction value for identical goods is the amount that buyers in the same country paid you or another firm (entrepreneur) when purchasing an identical product “in the same or corresponding period of time.”

To determine the customs value of exported goods, the value of a transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If such sales are not identified, then the value of the transaction with identical goods sold at the same commercial level, but in different quantities, is used. If there were no such sales either, use the value of the transaction with identical goods sold at a different commercial level, but in the same quantities. If these sales did not occur, use the value of the transaction with identical goods sold at a different commercial level and in different quantities.

In the absence of such information, the transaction value method for identical goods cannot be used.

If you cannot determine the value of goods using the transaction value method for exported goods, use the transaction value method for homogeneous goods. It is described in paragraphs 29–31 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of exported goods, the transaction value of similar goods sold at the same commercial level (wholesale or retail) and in the same quantity as the goods being valued is used.

If such sales are not identified, use the transaction value of similar goods sold at the same commercial level, but in different quantities. If there were no such sales either, use the value of the transaction with homogeneous goods sold at a different commercial level and in different quantities.

If you cannot determine the cost of goods using the method based on the transaction value of exported goods, use the addition method. It is described in paragraphs 32–35 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of goods using this method, sum up:

• costs of manufacturing or purchasing materials;
• costs of production and other operations associated with the production of goods;
• profit, commercial and administrative expenses that are taken into account when selling Russian goods of the same type as those being valued when exported to the same country.

If you cannot determine the value of an item using the previous methods, use the fallback method. It is described in paragraphs 36–39 of the Rules for determining the customs value of goods exported from the Russian Federation.

The backup method involves the flexible use of the previous described methods, in particular, the following is allowed:

• when determining the value of goods using the method of transaction value with identical or similar goods, a reasonable deviation from the requirement that identical or similar goods must be imported in the same or corresponding period as those being valued is possible;
• To determine the customs value of exported goods, you can take as a basis the customs value of identical or similar goods, determined by appropriate methods.

To determine the customs value of exported goods, you cannot use:

• the price of goods on the domestic market;
• the price of goods exported to a country other than the one to which the goods being valued are exported;
• expenses that are not included in the customs value of goods using the addition method;
• minimum customs values;
• arbitrary or fictitious values.

The procedure for controlling customs value was approved by decision of the Customs Union Commission dated September 20, 2010 No. 376. Customs officers carry out such control to check:

• the correctness of the chosen method for determining the customs value;
• structure and value of customs value;
• documents confirming the declared customs value.

Based on the results of the control, customs officers can make one of the following decisions:

• on acceptance of the declared customs value;
• about its correction.

If customs officers accept the declared customs value, they make a corresponding note in the goods declaration and return it to the declarant.

If customs officers decide to adjust the declared value, the customs representative must not only recalculate its value, but also pay customs duties and taxes taking into account the adjusted amount.

Duty rates

Rates of customs duties (both import and export) are of three types: ad valorem, specific and combined.

Ad valorem rates are rates set as a percentage of the customs value of imported or exported goods.

The export customs duty rate for bluefin tuna (HS code 0301 94 100 0) is 10%.

Specific rates are rates set depending on physical characteristics in kind (quantity, mass, volume, etc.).

The import customs duty rate for non-alcoholic beer (HS code 2202 90 100 1) is 0.6 euros per 1 liter.

Combination bets combine elements of ad valorem and specific bets.

The import customs duty rate for lamb carcasses (HS code 0204 21 000 0) is 15%, but not less than 0.15 euros per kilogram.

The rates of customs duties on goods imported into the territory of the Customs Union from third countries are established by the Unified Customs Tariff of the Customs Union - UCT CU (approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54).

The Unified Customs Tariff of the Customs Union provides basic rates of import customs duties. These rates apply to goods imported from any country, including those whose origin is unknown. The exception is cases when, when importing goods originating from free trade zone countries, from developing or least developed countries, tariff preferences are provided, that is, exemption from import customs duties (Order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

For goods originating from developing countries and imported into the territory of the Customs Union, a unified system of tariff preferences of the Customs Union operates. In this case, the duty rate of the Unified Customs Tariff is multiplied by 75% (clause 3 of Article 7 of the Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan of January 25, 2008 “On Unified Customs Tariff Regulation” (hereinafter referred to as the Agreement)).

The list of such goods, as well as the list of developing countries - users of the system of tariff preferences of the Customs Union, were approved by decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 18, decision of the Customs Union Commission dated November 27, 2009 No. 130.

If you import goods originating from a least developed country included in the list of least developed countries - users of the system of tariff preferences of the Customs Union, then customs duties are not charged (clause 4 of Article 7 of the Agreement).

The list of such goods, as well as the list of least developed countries - users of the system of tariff preferences of the Customs Union, were approved by decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 18, decision of the Customs Union Commission dated November 27, 2009 No. 130.

As a rule, you must independently set the product code according to the classifier and determine the duty rate. For individual goods, the assignment of which to one or another code is not obvious, while the duty rates for these codes vary significantly, the classification is carried out by customs officers.

To correctly apply the import customs duty rate on an imported product, you need to confirm the country of origin with customs.

This is important in cases where the country of origin of goods is granted tariff preferences.

If imported goods originate from a country that is not a member of the Customs Union, then its origin is determined in accordance with the Agreement of January 25, 2008 “On uniform rules for determining the country of origin of goods.”

The declarant, having independently determined the country of origin, declares it in the goods declaration.

The rates of export customs duties and the list of goods to which they apply are established by the Government of Russia.

The current rates are those given in Decree of the Russian Government dated July 21, 2012 No. 756.

For the application of export customs duty rates, goods are determined exclusively by the CU HS codes approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54.

Procedure for calculating duties

If the goods you import or export are subject to an ad valorem tax rate (in %), multiply the customs value by the duty rate.

The company imports a consignment of pearls (TNVEDTS code 7101 10 000 0) with a customs value of $100,000. The rate of import customs duty on it is 10%. The fee amount is USD 10,000.

If a product has a specific tax rate (money per unit of weight, volume, etc.), multiply the tax base measured in the appropriate units by the duty rate.

The importing company imports 10,000 liters of non-alcoholic beer (HS code 2202 90 100 1). The import customs duty rate for it is 0.6 euros per 1 liter. The fee is 6,000 euros.

If the rate is indicated as a percentage, but not less than a certain amount in euros, calculate the duty separately at the ad valorem rate and separately at the specific rate. You need to pay most of them.

Procedure and deadlines for payment of duties

Both when importing goods into the territory of the Customs Union and when exporting them from its territory, the obligation to pay customs duties arises with the declarant from the moment of registration of the customs declaration at customs. When importing, duties must be paid before the goods are released for domestic consumption, and when exporting, before the goods are released for export. This is stated in Articles 211 and 214 of the Customs Code of the Customs Union.

Payers of customs duties may be declarants and other persons who are responsible for paying duties.

Customs duties are paid in rubles (Article 84 of the Labor Code of the Customs Union). Find out the details of the account to which you need to transfer it at customs.

Please note: customs legislation provides for the possibility of making advance payments towards the upcoming payment of export customs duties (Clause 1, Article 73 of the Customs Code of the Customs Union). Payment of import customs duties using an advance payment is not provided (Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan dated May 20, 2010). When importing goods into the territory of the Customs Union, an advance payment is made only to cover customs duties and taxes.

The paid amounts of import customs duties are distributed among the member states of the Customs Union in the following order:

• Republic of Belarus – 4.70%;
• Republic of Kazakhstan – 7.33%;
• Russian Federation – 87.97%.

The procedure for paying export duties is established by the Agreement of January 25, 2008 “On export customs duties in relation to third countries.”

A customs declaration for goods imported into the territory of the Customs Union is submitted before the expiration of their temporary storage period. When exporting goods, a customs declaration is submitted before the goods leave the customs territory of the Customs Union (Article 185 of the Customs Code of the Customs Union).

When customs declaring goods, depending on the declared customs procedures, the following types of customs declaration are applied:

• declaration of goods;
• transit declaration;
• passenger customs declaration;
• declaration for the vehicle.

Currently, the customs declaration form for goods is used, approved by decision of the Customs Union Commission dated May 20, 2010 No. 257.

The declaration is filled out either by the company itself (the declarant), or by a customs representative - an intermediary who carries out customs operations on behalf and on behalf of your company.

As a rule, customs officers will insist that you use the services of a customs representative. Please note: this request is illegal.

If you nevertheless decide to use the services of a customs representative, you need to conclude an agency agreement with him and issue a power of attorney.

For “simplified” people who have chosen the object of taxation “income minus expenses”, the amounts of import customs duties and fees reduce the tax base for the single tax (clause 11, clause 1, article 346.16 of the Tax Code of the Russian Federation).

The question arises: can a “simplified” object with the object “income minus expenses” take into account export customs duties in a similar manner?

According to subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code, a company using the simplified tax system can write off as expenses taxes and fees paid in accordance with the legislation on taxes and fees. Customs duties do not apply to such payments (Article 51 of the Budget Code of the Russian Federation).

In addition, export duties are not directly mentioned in subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code. And since the list of expenses that reduce taxable income given there is closed, export duties are not taken into account when calculating the “simplified” tax.