Customs duties in Russia. Types of customs duty rates Application of double customs duty rates
IN Russian Federation the following apply types of customs duty rates:
1) ad valorem, i.e. set as a percentage of customs value goods;
2) solid (specific), i.e. established in euros per unit of measurement (weight, volume, etc.) of the taxable goods;
3) combined, i.e. combining ad valorem and specific types of customs taxation.
Currently, the customs tariff contains two types of combined rates:
1. Rate No. 1 (in percentage), but not less than rate No. 2 (in euros per unit of measurement). That is, the rate that results in the largest customs duty is applied.
2. Rate No. 1 (in percentage) plus rate No. 2 (in euros per unit of measurement).
The amounts of customs duties and taxes payable are calculated in the currency of the Russian Federation.
For goods for which ad valorem rates are established, customs duty is calculated using the formula:
where T p – customs duty, rub.;
Т с – customs value of goods, rub.;
C p – customs duty rate, %.
Customs duties on goods for which specific duty rates are established are calculated using the following formula:
where T p – customs duty;
Q – quantity of imported goods;
C p – specific customs duty rate, in euros;
K e – euro exchange rate established by the Central Bank of the Russian Federation on the day of acceptance of the customs declaration.
Customs duties on goods taxed at the combined rates of the first type are calculated as follows. First, the duty amount is determined at a specific rate in euros, then at an ad valorem rate. After this, the largest of these values is selected.
Set of rates of customs duties applied to goods transported through customs border RF and systematized in accordance with the product nomenclature foreign economic activity, called customs tariff RF. Issues regarding the application of customs tariffs are regulated by the Law of the Russian Federation “On Customs Tariffs” (No. 5003-1 of May 21, 1993). Customs duty rates are established by the Government of the Russian Federation and change periodically. Currently, the rates established in the Decree of the Government of the Russian Federation of November 30, 2001 No. 830 are in effect. It contains the base rates.
Rates of customs duties 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 the cases specified in the Law of the Russian Federation “On Customs Tariffs”.
This law provides for the following special types of customs duties : special, anti-dumping, compensatory.
Special duties are applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and under conditions that could cause damage to domestic producers of similar goods. Special duties are also applied as a response to discriminatory and other actions that infringe on the interests of the Russian Federation on the part of other states and their unions.
Anti-dumping duties are applied when goods are imported into the territory of the Russian Federation at a lower price than their normal cost in the country of export, provided that such import causes damage to domestic producers of such goods.
Countervailing duties apply to goods imported into the Russian Federation, in the production of which subsidies were directly or indirectly used, if such import may cause material damage to domestic producers of such goods.
Customs duty rates are applied differentially depending on the country of origin of the goods. In this case they can be:
a) basic;
b) preferential;
c) maximum.
Base rates customs duties are enshrined in the Customs Tariff and are applied in the amount of 100% to goods originating from countries with which Russia applies the most favored nation regime in trade and political relations. Since the Russian Federation is not a party to the General Agreement on Tariffs and Trade (GATT), this regime is established by bilateral international treaties and agreements. A list of such countries is given in Appendix 1.
Preferential rates customs duties are preferential rates included in the national system of preferences of the Russian Federation. They are applied in the amount of 75% of the basic values in relation to goods originating from developing countries that are users of the preference scheme of the Russian Federation. These countries mainly include developing countries and dependent territories of Asia, Africa and Latin America. The list of such countries is given in Appendix 2.
Customs duties are not applied to imported goods originating from least developed countries that are users of the preference scheme of the Russian Federation. The list of these countries is given in Appendix 3.
The preferential regime does not apply to certain types of goods when imported into the territory of the Russian Federation. Such goods include individual products food (natural juices, water, beer), excisable goods, audio and video equipment, watches of all types, motor vehicles and other duties do not apply.
Thus, preferential rates are a type of preferential rates of customs duties provided to individual countries or groups of countries.
Basic rates of customs duties are doubled for goods imported from countries with which the Russian Federation does not apply the most favored nation regime in trade and political relations, or the country of origin of which has not been established. Such bets are called maximum rates.
Fee rates for customs clearance goods and means of transport are fixed. Thus, for the clearance of goods intended for non-commercial purposes, a fee is charged in Russian rubles in the amount of 0.1% of the customs value of the goods being cleared. For registration of goods intended for commercial purposes, the fee consists of 2 components:
1) in Russian rubles (0.1% of customs value);
2) in foreign currency (0.05% of the customs value of goods and vehicles).
In this case, the currency component of the fee is paid only in the currency quoted by the Central Bank of the Russian Federation.
§ 3. Benefits when paying customs duties
Benefits on customs duties are called tariff benefits. They are provided exclusively by decision and in the manner established by the Government of the Russian Federation. Main types of tariff benefits
1) an application for a refund of the amount of overpaid tax can be submitted within three years from the date of overpayment; taxpayers who were not involved in a timely manner are:
1) refund of the paid duty;
2) exemption from duty;
3) establishment of tariff quotas for preferential import (export) of goods.
1. Refund of customs duties(taxes, fees) is carried out in the following cases:
– excessively collected amount;
– revocation of the customs declaration;
– restoration of most favored nation treatment or tariff preferences;
– when exporting foreign goods from the customs territory of the Russian Federation or when they are destroyed or rejected in favor of the state, or when goods are re-imported;
– changes with the permission of the customs authority to the previously declared customs regime.
In case of re-export of goods, a refund of the paid duty is made subject to the following conditions:
n re-exported goods must be in the same condition as they were at the time of importation;
n the re-exported goods were not used to generate income;
n re-export of goods is carried out no later than the established deadlines from the moment of import.
2. Exempt from customs duties:
a) vehicles carrying out international shipping cargo, luggage and passengers, as well as logistics and equipment, fuel, food and other property necessary for their normal operation during the journey;
b) material and technical supplies and other property exported outside the customs territory of the Russian Federation to support the activities of Russian and leased vessels engaged in maritime fishing, as well as products of their fisheries imported into the customs territory of the Russian Federation;
c) goods imported into the customs territory of the Russian Federation and exported from this territory for official or personal use by representative offices of foreign states, individuals, entitled to duty free import such items on the basis of international agreements of the Russian Federation or legislation of the Russian Federation;
d) Russian currency, foreign currency, as well as securities;
e) goods subject to conversion into state ownership in cases provided for by the legislation of the Russian Federation;
f) goods imported into the customs territory of the Russian Federation and exported as humanitarian aid: goods for the purpose of eliminating the consequences of accidents and disasters, etc.;
g) goods acting as gratuitous assistance received for charitable purposes through the state, government, including the provision of technical assistance;
h) goods transported across the customs border of the Russian Federation by individuals and not intended for production or commercial activities;
i) fire-technical products imported into the Russian Federation to support the activities of state bodies fire service;
j) other goods specified by law.
In accordance with the Customs Code of the Russian Federation, customs duties are not paid if:
1) imported goods are exempt from customs duties on the basis of Russian laws;
2) the total cost of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5,000 rubles;
3) before the release of foreign goods for free circulation, they were destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear or loss under normal conditions of transportation, storage, use or operation;
4) goods become federal property in accordance with the law;
5) individuals import cultural values (subject to their written declaration);
6) goods are imported by individuals for personal use (not for commercial or other purposes) and their cost does not exceed 65 thousand rubles (except for the import of vehicles). At the same time, the Government of the Russian Federation determines quantitative, cost and other restrictions on duty-free import of goods.
Customs duties will not be charged if imported goods are placed under the following customs regimes:
– re-import;
– transit;
- bonded warehouse;
– duty free shop;
– processing of goods under customs control (if processed products are exported);
– temporary import (full conditional or partial exemption applies);
– free customs zone and free warehouse;
– processing of goods outside the customs territory (when importing processed products, no payment is made; for some goods, partial payment is made);
– re-export (if they were paid upon import, they are returned);
– destruction;
– refusal in favor of the state.
Customs duties are not paid if goods are imported from Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Moldova, Tajikistan, Uzbekistan and Ukraine (clause 6 of the Order of the State Customs Committee of Russia dated April 26, 1996 No. 258).
A benefit specific to foreign trade activities is established tariff quotas for preferential import or export of goods. Tariff quota– is a certain value or quantity of imported goods that are subject to customs duties at the usual rate. Exceeding the tariff quota entails an increase in tariff rates of customs duties.
§ 4. Payment procedure
Upon import goods, customs duties are paid 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 of internal customs transit, if the declaration of goods is not made at the place of their arrival.
When exporting goods, customs duties are paid no later than the day of filing the cargo customs declaration.
In exceptional cases, the payer may be granted a deferment or installment payment plan. The decision on this is made by the customs authority performing customs clearance. For granting a deferment or installment plan, interest is charged on the amount of debt, based on the refinancing rate of the Central Bank of the Russian Federation, valid during the period of deferment or installment payment of customs duties.
Deferment or installment payment is granted if the following grounds exist:
– causing damage to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances;
– delay to the payer of funding from the federal budget or payment for a government order completed by him;
– goods transported across the customs border are perishable goods;
– implementation by the payer of deliveries under intergovernmental agreements.
Customs duties can be paid either by bank transfer or in cash to the cash desk of the customs authority.
At the request of the payer, customs duties are paid both in the currency of the Russian Federation and in foreign currency quoted by the Central Bank of the Russian Federation.
Amounts of excessively collected customs duties are subject to refund upon a written application from the payer submitted to the customs authorities no later than three years from the date of payment of such amounts.
When returning customs payments, interest is not paid on them, and their amounts are not indexed. Refunds of such payments are made in the currency in which the payment or debit was made. Conversion of foreign currency into Russian rubles is carried out at the rate of the Central Bank of the Russian Federation in effect at the time of acceptance of the customs declaration.
In case of non-payment or incomplete payment of customs duties, measures are taken to force them to be collected at the expense of funds in the payer’s bank accounts or at the expense of his other property. If customs duties are not paid within the prescribed period, penalties are paid. They are charged for each calendar day of late payment as a percentage in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation .
Accounting for customs duties
Payment of import customs duties is reflected in accounting by the following entry:
CREDIT 51 (52)
– import customs duties have been paid to the budget.
The amount of import customs duty is included in the purchase price of the purchased goods. In this case the wiring is done:
DEBIT 41 (08,10,15)
– import customs duty has been charged.
Payment of export customs duties is reflected in the accounting entries:
DEBIT 68 subaccount “Calculations for customs duties”
CREDIT 51 (52)
– export customs duty has been paid to the budget.
The accrual of export customs duties is reflected by the following entry:
DEBIT 90 subaccount “Customs duties”
CREDIT 68 subaccount “Calculations for customs duties”
– export customs duty has been charged.
The amount of export proceeds subject to mandatory sale is reduced by the amount of export customs duty in accordance with clause 8 of the instructions of the Central Bank of the Russian Federation dated June 29, 1992. No. 7 “On the procedure for the mandatory sale by enterprises, associations, organizations of part of foreign exchange earnings through authorized banks and conducting operations on the domestic foreign exchange market of the Russian Federation.
Customs duties are transferred to the federal budget.
In tax accounting, the cost of paying import customs duties reduces the tax base for income tax (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).
1. What types of mandatory payments are provided for by customs legislation?
2. What is the role of customs duties in regulating foreign economic activity and generating budget revenues?
3. Name the main goals of introducing customs duties.
4. What is the economic essence of customs duties?
5. Are individuals paying customs duties?
6. Describe the types of customs duties.
7. Name the types of customs duty rates.
8. What is meant by customs tariff?
9. What are the features of establishing customs duty rates when importing goods by individuals for personal use?
10. What legislative act establishes the procedure for collecting customs duties?
11. What is the customs value of goods?
12. What methods are used to determine the customs value of goods?
13. What is the procedure for applying methods for determining the customs value of goods?
15. What is the procedure for declaring the customs value of goods?
16. What are the customs benefits and preferences?
17. In relation to which countries has the Russian Federation established a system of preferences?
18. What is the procedure for paying customs duties?
Chapter 23. State duty
1. Payers and objects of collection.
2. Benefits and procedure for paying state duty.
The rates of customs duties 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.
The maximum rates of import customs duties applied to goods originating from countries with which the Russian Federation applies the most favored nation regime in trade and political relations are established by the highest legislative body of the Russian Federation.
For goods originating from countries whose trade and political relations do not provide for most favored nation treatment, or whose country of origin has not been established, the rates of import customs duties are doubled, except in cases where the Russian Federation provides tariff benefits (preferences).
The rates of export customs duties and the list of goods to which they apply are established by the Government of the Russian Federation.
The following types of duty rates are applied in the Russian Federation:
^ ad valorem, calculated as a percentage of the customs value of taxable goods;
^ specific, charged in established amount per unit of taxable goods;
^ combined, combining both of these types of customs taxation.
The Government of the Russian Federation may establish seasonal duties for the operational regulation of the import and export of goods. In this case, the rates of customs duties provided for by the customs tariff are not applied. The validity period of seasonal duties cannot exceed six months per year.
Special types of duties apply to imported goods for protection economic interests Russian Federation, these include special, anti-dumping and countervailing duties.
Special duties are applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and under conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods, and as a response to discriminatory and other actions that infringe on the interests of the Russian Federation on the part of others states or their unions.
Anti-dumping duties are used when goods are imported into the customs territory of the Russian Federation at a price lower than in the country of export at the time of import, if such import causes or threatens to cause material damage to domestic producers of such goods or interferes with the organization or expansion of production of such goods in the Russian Federation.
Countervailing duties are established in cases of import into the customs territory of the Russian Federation of goods, in the production or export of which subsidies were directly or indirectly used, if such import causes or threatens to cause material damage to domestic producers of such goods or interferes with the organization or expansion of production of such goods in the Russian Federation.
The following application procedure has been established special types duties The application is preceded by an investigation conducted in accordance with the legislation of the Russian Federation on the initiative of the government authorities of the Russian Federation. Decisions during an investigation must be based on quantifiable data. The rates of the corresponding duties are established by the Government of the Russian Federation based on the results of the investigation for each individual case; the size of the rates must be correlated with the amount of dumping underpricing, subsidies and identified damage established by the investigation.
When crossing goods and vehicles across the customs border, various customs duties are charged:
- 1) import customs duty;
- 2) export customs duty;
- 3) VAT charged when importing goods into the customs territory customs union;
- 4) excise tax levied when importing goods into the customs territory of the customs union;
- 5) customs duties, namely:
- - customs fees for customs operations;
- - customs fees for storing goods;
- - customs fees for accompanying goods.
The current list of customs duties is open, which legally provides the possibility of introducing new indirect taxes, levied, as a rule, on imported goods.
Customs duty - This is a mandatory fee collected by customs authorities when importing or exporting goods and is a condition of import or export. There are several types of customs duties. We propose the following classification:
- 1. By object of taxation:
- - Imported - imposed on imported goods when they are released for free circulation on domestic market countries. are the prevailing duties in all countries. At the initial stage of the development of capitalism, tax revenues were provided with the help of import duties; Now their importance has sharply decreased, and fiscal functions are performed by other tax revenues (for example, income tax). If in the United States at the end of the nineteenth century up to 50% of all budget revenues were covered by import duties, currently this share does not exceed 1.5%. The share of revenues from import duties in the budget of the vast majority of industrialized countries does not exceed a few percent. In other words, if at the beginning of their existence import duties ensured the receipt of funds, that is, they played a fiscal role, today their functions are primarily related to ensuring the implementation of a certain trade and economic policy. As for Russia, then last changes Customs legislation indicates that the role of Russian import duties as a fiscal measure is increasing.
- - Export - duties that are imposed on exported goods. In accordance with the standards of the World trade organization(WTO) are used extremely rarely, usually in cases of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are aimed at reducing exports and replenishing the budget.
- - Transit - duties that are imposed on goods transported in transit through the territory of a given country. They are introduced extremely rarely and are used as a means of trade war.
- 2. By character:
- - Seasonal - used for operational regulation international trade seasonal products, primarily agricultural.
- - Anti-dumping duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such imports harm local producers of such goods or impede the expansion of national production.
Constant dumping is associated with the policy of ousting a competitor through low prices; Subsequently, the company usually raises prices again, bringing them to a value higher than the initial price of ruined competitors. One-time dumping arises in connection with the need to get rid of an accidental excess of goods by selling them on foreign market By low prices. For the national economy, constant dumping is most dangerous, since it leads to the ruin of national producers with the subsequent “pumping” of monopoly profits to foreign producers.
- - Compensatory - imposed on the import of those goods in the production of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods.
- - Protective - import duties established to protect domestic producers of goods from competition from foreign producers.
- 3. By origin:
- - Autonomous - introduced on the basis of unilateral decisions of authorities state power countries;
- - Conventional - established on the basis of bilateral or multilateral agreements, such as GATTT;
- - Preferential - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal is to support economic development these countries.
- 4. By bet type:
- - Constant - a customs tariff, the rates of which are established at a time by government authorities and cannot change depending on the circumstances.
- - Variables - customs tariff, the rates of which may change within the established government agencies cases. Such bets are quite rare; they are used, for example, in Western Europe within the framework of the common agricultural policy.
- 5. By calculation method:
- - Nominal - customs rates specified in the customs tariff. They can only give the best general idea on the level of customs taxation to which the country subjects its imports and exports.
- - Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods.
The specifics of the calculation directly depend on the type of duty rate. The Decision of the Customs Union Commission No. 130 dated November 27, 2009 “On the unified customs and tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation” provides for 3 various types rates:
- - specific customs duty rate;
- - ad valorem rate of customs duty;
- - combined customs duty rate.
The ad valorem rate of customs duty is a percentage of the rate from the customs value of the goods subject to taxation. In this case, the key point is to determine the customs value. Why are there special methods that provide 6 methods for determining customs value?
The specific rate is established as the amount of duty for a specific unit of goods subject to taxation, in monetary terms (EURO). Such a product, for example, is whiskey - the rate is 2 euros per liter.
The combined rate includes both an ad valorem (cost) rate and a specific (quantitative) rate. The duty rate is determined in the unified customs tariff of the customs union. For example, for mechanical wrist watch a combined duty rate of “20%, but not less than 6 euros per piece” is established. Customs duties are calculated by determining the ad valorem (20% of the customs value of the goods) and specific rates (6 euros per unit of goods). The amount of duty to be collected is determined as the largest of the two calculated ones.
Thus, customs duty is a tool government regulation required for correct management foreign trade policy of the state. Customs duty performs a number of functions that are implemented depending on the situation of movement of goods across the customs border, as well as depending on the selected customs procedures. So, let's look at these functions in more detail.
The ad valorem rate is set as a percentage of the customs value of the taxed goods. Тп = Тс С where Тп customs duty Тс customs value С rate interest. The specific rate is set in a fixed monetary amount per unit physical characteristics goods. Tp = KtS where Tp customs duty Kt quantity of goods C rate percentage.
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36. Types of customs duty rates
Article 71. Customs duty rates are divided into the following types:
1) ad valorem - established as a percentage of the customs value of taxable goods;
2) specific - established depending on the physical characteristics in in kind(quantity, mass, volume or other characteristics);
3) combined - combining the types specified in subparagraphs 1) and 2)
Customs dutyis a mandatory contribution collected by the customs authorities of the member states of the customs union when moving goods across its customs border. The size of this board iscustoms duty rate.
Ad valorem rateis established as a percentage of the customs value of the taxable goods.
Тп = Тс * С%, where
TP customs duty,
Ts customs value,
C% - rate (percentage).
This type customs duty rates are the most common in world practice. The use of ad valorem rates of customs duties contributes to an increase in revenues when world prices for products from high degree processing. In this regard, one of the main tasks is to improve the methodology for determining the customs value of goods, i.e. value relative to which the absolute value is calculated monetary value duty fixed at an ad valorem rate. As a result, these duties are most susceptible to fraud through understatement of customs value.
Specific rateis established in a fixed monetary amount per unit of physical characteristics of the product.
Тп = Кт*С%, where
TP customs duty,
Kt quantity of goods,
C% - rate (percentage).
Fundamental difference from the ad valorem rate of customs duty is that there is no direct dependence on price changes - their increase or decrease. The specific duty rate is most often used by developing countries.
Combined ratecombines both of the above types of customs duty rates. They are calculated both from the customs value of goods and from their volume in physical terms, then these amounts are compared and the larger of them is paid (for some goods - both amounts).
- Moreover, if the right to choose between the specific and ad valorem components of the combined customs duty rate is given, then such rates are calledalternative.
If customs duty is levied simultaneously as a percentage of the customs value and per unit of physical measure of the goods, then such a customs duty rate is called mixed.
In some cases, national legislation may provide for a tariff quota- a reduced value of the customs duty rate if the volume of import or export of goods does not exceed the established quantity (quota). When the volume of imports or exports exceeds the quota, an increased rate begins to apply. Options for tariff quotas may include the provision of preferential treatment for the import of a certain amount of goods or the import of goods from a certain country (group of countries) at a preferential duty rate.
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