When goods are transported across the state border of Russia, customs payments are levied. Their sizes depend on the type and category of goods, as well as on the country of origin. Calculation of customs payments is made in accordance with the federal law "On customs tariff". Customs duties and taxes are different types of payments, the definition of which can be found in the Customs Code of the Customs Union.
According to the Customs Code of the Customs Union, customs payments include:
- export and import customs duties;
- value added tax and excise taxes;
- customs duties.
Customs duties
Customs duties are mandatory payments to the budget that are paid by the owners of goods for their movement across the border. If the goods are imported, the import duty is paid, if they are exported, the export duty is paid. Depending on which category a particular product belongs to, different rates of customs duties are applied - certain values that are the basis for calculating customs duties. These rates are subdivided into:
- ad valorem, established as a percentage of the customs value of the goods;
- specific, having a certain size, which is added to the cost of a unit of goods;
- combined, in which one and the other type of duties are combined.
The amount of the transport customs duty depends on the number of accompanied vehicles and the distance, the storage fee depends on the amount of useful area occupied by the goods and the period of its storage.
In addition, customs duties depend on the country from which the goods are imported, and can be minimum, maximum or preferential, i.e. preferential. The minimum customs duties are levied on goods from those countries for which the most favored nation regime has been established, these are, as a rule, those who are members of the Customs Union. The minimum rates are taken when calculating the duty for the base, the tax base is the customs value of the goods or their quantity. Maximum rates are used in cases where the country of origin of the goods is not established or when it is not subject to most favored nation treatment. Preferences are granted to individual countries or groups of countries.
The list of goods exempted from payment of customs duties is given in Article 131 of the Federal Law "On Customs Regulation of the Russian Federation".
Customs duties
Unlike customs duties, customs duties are levied not on the goods themselves, but on services for their release, storage and support, regardless of their category. The declarant - the owner of the goods - need not personally contact the customs office for the purpose of paying customs duties and fees, this can be done by a third party who is entrusted with such a duty. The same person can independently calculate the amount that is charged in the form of a fee for customs operations, escorting vehicles with goods and their storage. The duty for customs operations is paid simultaneously with the submission of the declaration, for transport escort - before its start, for storage - before the goods are issued to the declarant or to a person replacing him.
