What are duties on goods. Import customs duties rates. What is the deadline for paying import duties in Russia and is exemption possible

Customs duty Is a mandatory payment levied by customs authorities in connection with the movement of goods across the customs border of the Union (Article 2 of the Customs Code of the EAEU) (hereinafter referred to as “duty” and “TP”).

The government of the Russian Federation, like the authorities of any other countries, seeks to solve two main tasks of foreign economic activity. The first is to support domestic producers, to some extent protecting them from competition from foreign producers. The second is to provide Russian citizens with access to the best imported goods. The solution of these tasks requires a balanced foreign economic policy of the state. The tool is the methods of tariff and non-tariff regulation of foreign economic activity. Tariff methods of regulation are various tariffs and fees charged for foreign trade transactions. Non-tariff regulatory measures include, first of all, licensing, quotas, certification of goods or services, and some other methods.

Most foreign trade operations are subject to customs duties (customs duty, tax and collection), the task of which is to replenish the state budget. And since the goals of foreign economic transactions can be different (commercial, educational or charitable), then the size of duties can also be different - for some types of activities it is charged in full, and for some types the state introduces preferences in the form of preferential duties (up to 0%).

On the territory of the Customs Union, the rates of customs duties are determined in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN VED) and the Unified Customs Tariff of the Customs Union (with inserts of import duties). According to these documents, the object of taxation is goods that move across the customs border. The duty is imposed on the customs value of the goods or on its physical characteristics (consumer unit: quantity, units, pieces, kg., Liters, volume, etc.).

We will select the TN VED code for your product and inform you about customs payments and duties

As we have already reported, duties are far from the only type of customs payments. Also payable at customs:

• Customs fees or customs clearance fee.
  It is calculated and paid from the value of the imported goods. When exporting and exporting from 04.09.2018, this amount is not paid! Previously, the customs clearance fee was 750 rubles. "Federal Law of August 3, 2018 N 289-FZ" On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation. "
• Value Added Tax (VAT).
  It is charged only on imported goods and is in the Russian Federation: 0%, 10% or 20% (up to 31.12.18 it was 18%)
• Excise taxes.
  They are charged only on excise goods: oil products, cars, alcohol, tobacco, etc.

Types of customs duties

Export customs duty (export) Is a mandatory payment levied by the customs authorities of the member states of the Eurasian Economic Union when exporting goods outside the customs territory of the Eurasian Economic Union.

Special, anti-dumping and countervailing duties belong to the group of special customs tariffs, are established by international treaties or the legislation of the member states of the Customs Union. They are levied in the same manner as the import TP (Federal Law No. 165-FZ dated December 8, 2003 (as amended on June 4, 2014) “On special protective, anti-dumping and countervailing measures when importing goods”).

Another group of customs tariffs - seasonal duties... They are seasonal and apply to agricultural products. Their goal is to protect domestic producers and stimulate their own agriculture. They apply during the period of harvest and sale and replace the usual rates of duties in force at other times of the year.

Types of customs rates

The Unified Customs Tariff allows different types of customs rates to be applied to the same goods: ad valorem, specific and combined. Knowing the types of customs rates, you can calculate the rate of customs duty.

Ad valorem rate does not have a fixed amount and represents a percentage of the customs value of the goods (cost of goods + cost of delivery of goods to the border). For example, when importing a batch of clothes hangers, an amount equal to 9% of the customs value of the batch is subject to payment at customs.

Formula for calculating the duty at the ad valorem rate:

Cn - the amount of the fee
Stov - customs value of imported / exported goods
St (P) - rate of import / export duty as a percentage

Specific rate has a fixed amount, which is imposed on each individual unit of goods (mass, quantity, volume, etc.). For example, when importing a batch of sneakers, a duty of € 0.47 per pair will be charged.

Formula for calculating the duty at a specific rate:

Cn - the amount of the fee
St (E) - the rate of import / export duty in dollars or euros per unit of goods
Who in - the amount of imported / exported goods in certain units of measurement

Combined rate is a combination of ad valorem and specific rates. CCT CU provides for two ways of calculating the duty: either based on the quantitative characteristics or weight of the goods (specific rate), or based on its value (ad valorem rate). The highest of the received sums is subject to payment at customs. For example, a batch of fresh exotic fruits is imported: bananas (TNVED code 0803901000), lemons (TN VED code 0805501000) or pomelo (TN VED code 0805400000). In relation to this heading, a combined rate is applied, which states that TP should be 4% of the customs value of the consignment (ad valorem rate), but it should be less than the amount if the calculations were carried out using the formula 0.015 euros / kg (specific rate).

The amount of the duty on imported goods determined by the TN VED code in accordance with the Decision of the Customs Union Commission “On unified customs and tariff regulation” dated November 27, 2009. The amount of the duty on exported goods determined by the TN VED code in accordance with the Decree of the Government of the Russian Federation dated August 30, 2013 No. 754.

Payers customs duties, taxes is the declarant or other persons who have an obligation to pay TP and taxes (Article 50 of the Customs Code of the EAEU).

We will calculate customs payments and duties for you

Benefits in the payment of customs duties

Benefits for paying TP apply to goods manufactured in countries with which the Russian Federation has an international agreement on the provision of mutual preferences in the field of foreign trade. A participant in foreign economic activity can confirm the right to such a privilege by submitting to the customs authority a Certificate of origin of goods (General form, Form A, CT-1 or CT-2).

Benefits for paying TP are of the following types:

• Tariff preferences;
• Tariff benefits;
• Tax benefits;
• Benefits in the payment of customs duties.

The list of benefits in force on the territory of the Russian Federation is presented in the Order of the Federal Customs Service of Russia dated May 26, 2010 No. 1022 (as amended on December 20, 2012).

Customs clearance of goods without paying customs duties in 2019

Features of customs clearance when importing goods without paying customs duties in 2019 by foreign trade participants:

By an individual: goods and goods transported for personal use are exempted from customs duties, provided that:

• Their weight does not exceed 50 kg, and the total cost does not exceed 10,000 euros (for air transport - accompanied by baggage);
• Their weight does not exceed 25 kg, and the total cost does not exceed 500 euros (excluding air transport - accompanied by baggage);
• Their weight does not exceed 31 kg, and the total cost does not exceed 500 euros (for postal items and goods delivered by the carrier - unaccompanied baggage).

If any of these indicators are exceeded, a citizen must pay customs duties at the rate of 30% of the amount exceeding the permissible value, or 4 euros for each kilogram of excess.

Also, a citizen has the right to transport through the customs border without paying duties:

• Up to 50 cigars, or 200 cigarettes, or 250 g of tobacco;
• Up to 3 liters of alcoholic beverages.

Legal entity or individual entrepreneur: goods and goods without paying customs duties and taxes can be imported with a value not exceeding 200 euros. But at the same time, the customs declaration is submitted to the customs authority in any case.

Payment of customs duties

Due date customs duties starts from the moment of registration of the customs declaration until the release of goods under the declared customs procedure. In other words, all customs payments must be made in time until the moment when the customs will complete the customs clearance of the goods. However, in some cases, this period may be extended by another 10 days (for example, when the inspector and the declarant need to adjust the customs value of the goods).

Procedure for payment of customs duties

According to Art. 61 of the Customs Code of the EAEU, payments are paid to the customs authority where the procedure for the release of goods takes place (except for cases when the goods are placed under the customs procedure of customs transit). Methods of payment of customs duties: payment can be made to the cash desk of the customs authority (the term for crediting to the account is from one to several days), or transferred electronically using the "Round" payment system or a customs card (the term for crediting to the account is up to several hours). Payments are paid in the currency of the state in which the goods are cleared at the rate fixed on the day of submission of the declaration. Payment, as a rule, is made by two payment orders: the first payment is sent to pay the duty, the second - VAT, excise tax (if necessary) and customs duty. The rules for filling out a payment order are defined in the Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n “On approval of the rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budget system of the Russian Federation”.

Services and assistance in calculating the cost of customs duties

Our company "Universal Freight Solutions" provides services and clearance of goods, selection of TNVED codes, calculates the customs payments, duties, taxes (VAT), duties and excise taxes required to be paid at customs. And at the same time, the cost and terms of registration in our company are minimal, and consultations are free!

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The share of imported goods is still quite high, therefore, the topic of accounting for customs payments when importing goods into the customs territory of the Russian Federation remains relevant, especially since different rules for forming the purchase value of goods are used in accounting and tax accounting. L.P. Grigoryev tells about what customs payments are (the procedure for collecting them, payment deadlines, etc.), as well as how to correctly take into account customs payments and optimize accounting (bring tax and accounting records closer together). Fomicheva, tax and levy consultant.

Types of customs payments

When importing goods (works, services) into the customs territory of Russia, the following types of customs payments are levied (clause 1 of article 318 of the Customs Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation):

• import customs duty;
• value added tax (VAT);
• customs duties;
• Excise tax.

The general rules for the collection of all taxes, including customs payments, are established in the first part of the Tax Code of the Russian Federation.

Customs duty, VAT and excise are classified as federal taxes and duties (clause 1 of article 19 of the Law of the Russian Federation of December 27, 1991 No. 2118-1 "On the basics of the tax system in the Russian Federation"). Recall that from January 1, 2005, the situation will change, since in accordance with the changes introduced by Federal Law No. 95-FZ of July 29, 2004, the system of taxes and fees of the Russian Federation will not include mandatory contributions (in particular, customs duties), the collection of which regulated by independent branches of legislation.

The RF Tax Code regulates (in terms of VAT and excise taxes):

The import of what goods is not subject to taxation (Article 150, Clause 3, Article 183 of the Tax Code of the Russian Federation);

Peculiarities of taxation when importing goods (clause 1 of article 151, article 152, clause 1 of article 185, clause 1 of article 186 of the Tax Code of the Russian Federation);

The procedure for determining the tax base when importing goods (clause 1 of article 153, article 160, 191 of the Tax Code of the Russian Federation);

Tax rates (clause 5 of article 164, article 193 of the Tax Code of the Russian Federation);

The procedure for calculating tax when importing goods (clause 5 of article 166, article 194 of the Tax Code of the Russian Federation);

The procedure for attributing the amounts of tax paid when importing goods to the costs of producing and selling goods (works, services);

The procedure for applying deductions (Articles 170, 171, 199, 200, 201 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not establish the moment for determining the tax base for VAT when importing goods, the procedure for paying VAT and excise taxes (Articles 177, 205 of the Tax Code of the Russian Federation), but refers us to the Labor Code of the Russian Federation.

With regard to customs duties, the RF Tax Code is limited to issues of its "participation" in the formation of the tax base for VAT, excise taxes, income tax and other taxes.

There is little information on customs duties in both codes. This is the non-tax component of customs payments. Customs duties are payments for services provided by customs authorities, and as such, they should have become a subject of legal regulation in the Labor Code of the Russian Federation.

Article 87 of the Labor Code of the Russian Federation mentions the duty for customs escort, however, neither its size, nor the procedure for calculating and paying, nor other significant elements of taxation have been determined. But at present, not only this fee is levied, but also fees for customs clearance and for storing goods in a customs warehouse. Nothing is said about them in the Labor Code of the Russian Federation. The State Customs Committee of Russia dated December 25, 2003 issued order No. 1542, which says that when collecting fees, one should be guided by the relevant provisions of the Labor Code of the Russian Federation of 1993 (Articles 114 and 119), as well as the Instruction on the collection of customs fees for customs clearance, approved by the order of the State Customs Committee Russia of 09.11.2000 No. 1010. The fact that fees must be paid in 2004 is also stated in Article 27 of the Federal Law of 23.12.2003 No. 186-FZ "On the federal budget for 2004".

Payers of customs payments

If the declaration is made by a customs broker (representative), then the customs broker is responsible for paying customs payments (clause 2 of article 144 of the Labor Code of the Russian Federation). A customs broker is an intermediary who performs customs operations on behalf of and on behalf of the declarant or another person who is entrusted with the duty, or who has been granted the right to perform customs operations in accordance with the Labor Code of the Russian Federation (subparagraph 18, paragraph 1, article 11 of the Labor Code of the Russian Federation). The relationship of a customs broker (representative) with declarants and other interested parties is built on a contractual basis.

In cases directly provided for by the Labor Code of the Russian Federation, the owner of the temporary storage warehouse, the owner of the customs warehouse, the carrier, or persons charged with the obligation to comply with the customs regime may be responsible for the payment of customs duties.

According to paragraph 4 of Article 320 of the Labor Code of the Russian Federation, in case of illegal movement of goods and vehicles across the customs border, persons who illegally move goods and vehicles, persons involved in illegal movement, if they knew or should have known about the illegality of such movement. In case of illegal import, persons who have acquired the property or possession of illegally imported goods and vehicles are also liable for payment of customs duties (taxes), if at the time of purchase they knew or should have known about the illegal import, which is duly confirmed in the order, established by the legislation of the Russian Federation.

The Labor Code of the Russian Federation provides for cases when taxes and import customs duties are not paid. For example, if the total customs value of imported goods within one week to the address of one recipient does not exceed 5,000 rubles. (subparagraph 2, clause 2, article 319 of the Labor Code of the Russian Federation). In addition, declarants specified in Article 150 of the Tax Code of the Russian Federation are exempted from VAT, and excise taxes - in paragraph 3 of Article 183 of the Tax Code of the Russian Federation. The decision on release is made by the customs authority that carries out customs clearance of goods, or the State Customs Committee.

Procedure and terms for payment of customs payments

The payment deadline may be extended. The change in the payment deadline is made in the form of a deferral or installment plan (clause 2 of article 333 of the Labor Code of the Russian Federation). A deferral or installment plan for the payment of customs payments is granted for a period of one to six months (clause 6 of article 333 of the Labor Code of the Russian Federation) upon a written application of the taxpayer. In this case, the goods declared for release for free circulation are considered conditionally released (clause 4 of article 151 of the Labor Code of the Russian Federation). For the provision of a deferral or installment plan for the payment of customs duties (taxes), interest is charged on the amount of debt on the payment of customs payments based on the refinancing rate of the Central Bank of the Russian Federation in effect during the period of the deferral or installment plan (Article 337 of the Labor Code of the Russian Federation).

The condition for granting a deferral or installment plan for tax payment, as a rule, will be security in the form of:

• collateral,
• bank guarantee,
• depositing funds to the cashier's office or to the account of the customs authority with the federal treasury (cash deposit),
• sureties (Articles 333, 340 of the Labor Code of the Russian Federation).

In case of non-payment or incomplete payment of customs duties and taxes within the established time frame, the customs authorities collect customs payments from persons responsible for paying customs duties and taxes (Article 320 of the Labor Code of the Russian Federation), or at the expense of the cost of goods for which customs payments have not been paid ( Article 352 of the Labor Code of the Russian Federation).

Collection is carried out from legal entities in an indisputable manner. Without going to court, collection can be levied both on the funds in bank accounts and on other property of the payer.

Customs payments can be paid in non-cash form to the account of the customs authority opened for these purposes, or in cash to the cash office of the customs authority.

The moment of fulfillment of the obligation to pay customs duties, including VAT, in case of non-cash payment - the day the funds are debited from the payer's bank account (Article 332 of the Labor Code of the Russian Federation). As follows from paragraph 2 of Article 150 of the Labor Code of the Russian Federation, the customs authorities are not entitled to require confirmation of the receipt of funds to the accounts of the customs authorities. At the request of the person who paid customs duties and taxes, the customs authority is obliged to provide information on the receipt of funds to the account of this customs authority. Thus, the fulfillment of the obligation to pay customs payments creates the obligation of the customs authority to carry out customs clearance of the goods without the receipt of funds to the account of the customs authority.

But in the event that the funds are not credited to the accounts of the customs authorities, the goods are considered only conditionally released.

Advance payments are allowed for upcoming customs payments. Advance payments can be made to the cashier or to the account of the customs authority in the currency of the Russian Federation, as well as in foreign currency. At the request of the payer, the customs authority is obliged to submit to him a report on the expenditure of funds contributed as advance payments in writing no later than 30 days from the date of receipt of the request (clause 4 of article 330 of the Labor Code of the Russian Federation).

In case of disagreement of the payer with the results of the report of the customs authority, a joint reconciliation of the expenditure of the payer's funds is carried out. The results of such reconciliation are documented in an act in the form determined by the federal executive body authorized in the field of customs. The act is drawn up in two copies, signed by the customs authority and the payer. One copy of the act, after signing it, must be handed over to the payer (clause 4 of article 330 of the Labor Code of the Russian Federation).

Advance payments can be refunded at the request of the person who made them. Refunds are carried out in the same manner as the refund of customs duties and taxes.

You can make customs payments using a customs card, which is analogous to a credit card, but is used only for settlements with customs. The technology of settlements for customs payments using customs cards is described in the order of the State Customs Committee of Russia dated 03.08.2001 No. 757. The card can be used to pay customs payments, interest for deferred payment (installments), penalties and fines.

The persons responsible for payment calculate the amount of customs duties (taxes) independently in rubles (clause 1 of article 324 of the Labor Code of the Russian Federation). In general, for the purpose of calculating customs duties and taxes, the rates are applied that are in effect on the day the customs declaration is accepted by the customs authority (clause 1 of article 325 of the Labor Code of the Russian Federation).

Customs duties, taxes and customs duties are paid at the choice of the payer both in the currency of the Russian Federation and in foreign currency, the rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the legislation of the Russian Federation on currency regulation and currency control (clauses 2 and 3 of Article 331 of the Labor Code of the Russian Federation ).

Customs value of goods

The customs value of goods is determined by the declarant using the methods for determining the customs value established by the legislation of the Russian Federation, and is declared to the customs authority when declaring goods (Article 323 of the Labor Code of the Russian Federation).

The customs value of goods is the basis for calculating customs payments of customs duties, VAT, excise taxes (except for those calculated at specific rates). Therefore, it is this information about the declared goods that is of primary interest to the accountant. But the customs value is determined solely for the purpose of calculating customs payments.

The procedure for determining the customs value of imported goods is established in the Law of the Russian Federation dated 05.25.1993 No. 5003-1 "On the customs tariff", decrees of the Government of the Russian Federation dated 05.11.1992 No. 856, dated 07.12.1996 No. 1461, as well as by order of the State Customs Committee of the Russian Federation dated 27.08.1997 No. 522.

You can determine the customs value of imported goods using one of six methods:

1. Method "at the price of a transaction with imported goods";
2. Method "at the transaction price with identical goods";
3. Method "at the price of a transaction with similar goods";
4. Cost deduction method;
5. Adding cost method;
6. Fallback method.

As a general rule, the customs value of imported goods includes all costs incurred by the buyer until the moment the goods are imported into the customs territory of Russia.

The customs value according to the method "at the price of a transaction with imported goods" is determined as follows:

Price of the transaction with imported goods + Additional costs for the purchase of goods = Customs value The transaction price of imported goods is the amount that you have to pay under the contract to a foreign supplier.

Additional costs for the purchase of goods are the costs of the foreign supplier that are not included in the transaction price. These include:

• costs of transporting goods to the place of their entry into the territory of Russia (airport, port or checkpoint at the border);
• the cost of packaging, including the cost of packaging materials and packaging work;
• the cost of goods (works, services) that you transferred free of charge or at a reduced price to a foreign supplier for the production of imported goods;
• license and other payments for the use of intellectual property, which you must pay as a condition of the sale of imported goods;
• the value of your income from the resale or use of the imported goods, which you are contractually required to transfer to the supplier.

The customs value is declared in the cargo customs declaration and in the customs value declaration (DTS). The TPA is presented simultaneously with the GTE and without it is invalid.

The total customs value of the declared goods must be indicated in column 12. This will be the sum of columns 45 of the main and additional sheets of the CCD.

Customs officials may disagree with the declared value of the declarant, and then it is adjusted. Customs officers may, in the cases specified in clause 7 of Article 323 of the Labor Code of the Russian Federation, independently determine the customs value.

The importer can appeal the decision of the customs office in court and receive clarifications on the details of the calculation made by it (clauses 3, 4, article 16 of the RF Law "On customs tariff").

The customs authorities must release the goods no later than three working days from the date of acceptance of the customs declaration, as well as from the day the goods are presented to the customs authorities (Article 152 of the Labor Code of the Russian Federation), therefore the goods can be released, and customs payments are charged later.

The cost adjustment is carried out using a special form (CTS). If, as a result of the adjustment, the amount of customs payments has increased, an additional payment must be made.

Payment of additionally calculated amounts of customs duties and taxes must be made within 10 working days from the date of receipt of the customs officers' request. In this case, penalties for the additional amount of customs duties and taxes paid during the specified period are not charged.

The customs checks the correctness of filling out the specified forms and the receipt of the additional paid amount of customs payments and decides on the release of the goods. Until this moment, the goods are in the temporary storage warehouse.

In some cases, such verification and adjustment may result in a fine with possible confiscation. This happens if the reason for the adjustment of the customs value was:

• identification of fictitious documents and / or inaccurate information about the product;
• deliberate concealment and / or distortion of information about the circumstances of the transaction and the persons participating in it.

The value adjustment is only used to calculate the customs value. In accounting, goods are reflected at the price specified in the contract (including other costs).

The amounts of customs duties and taxes paid upon the import of goods are fully included in the actual value of the goods.

VAT amounts actually paid at customs are deducted as imported goods are posted (except for the cases specified in clause 2 of article 170 of the Tax Code of the Russian Federation).

Excise taxes are included in the cost of imported goods (except for the cases specified in clause 3 of article 199 of the Tax Code of the Russian Federation).

CCD and KTS are filed in the journal of received invoices, a corresponding entry is made in the purchase book.

In tax accounting, accounting data can be applied. Customs payments in full are included in the expenses taken into account when calculating income tax.

Calculation of customs duties and fees

In the column "Type" put down a two-digit code of payment in accordance with the classifier of customs payments. Codes 10 - 13 designate ruble and foreign exchange fees for customs clearance, 20 - import customs duty, 32 - 36 and 38 - "import" VAT, depending on its rate and the country of origin of goods.

Opposite it, in the column "Accrual basis", indicate the basis for calculating this payment. As a rule, it is expressed in monetary units (Russian rubles). In the case of calculating the customs payment at a specific rate, the size of the taxable base in other units of measurement is entered in this column.

In the columns "Rate" and "Amount" enter, respectively, the rate of customs payment and the amount in rubles and kopecks to be paid. Column "SP" (payment method) is intended for the letter code of the payment method. For example, the code "BN" - non-cash payment, KT - in cash, TC - with the use of microprocessor-based plastic cards.

The details of the calculation are given in column "B. Details of the calculation". It contains information about all customs payments payable in connection with the declaration of all goods specified in the CCD. Records are made into it, consisting of four groups of numbers, separated by hyphens.

The first group of numbers means the code of the type of customs payment, the next group - its amount in the currency in which the payment was actually paid, followed by the code of the payment currency. And, finally, its rate to the Russian ruble, set by the Central Bank of the Russian Federation on the day the CCD was submitted. The amount of the payment is rounded to two decimal places according to the rules of mathematics. Currency registration fees are indicated in the currency in which they are to be transferred.

If the payment was made in rubles, there is no need to bet (in this case, the entry consists of three groups of numbers). For example, 12-6571.11-810 will mean that a ruble fee for customs clearance (code 12) in the amount of 6571.11 rubles has been paid (the currency code is rubles, in accordance with the All-Russian classifier of currencies - 810).

Please note that this column contains the amounts of all taxes and fees paid when registering all goods declared in the CCD, that is, those indicated in columns 47 of the main and all additional sheets.

The calculation of customs payments is as follows.

The rates of fees for customs clearance are 0.1% for ruble fees and 0.05% for foreign currency. However, in the event that the goods were cleared outside the location of the customs authority or outside its working hours, the clearance fees are charged at double rates (respectively, it can be 0.2 and 0.1%).

Operations for the importation of goods into the customs territory of the Russian Federation are recognized as objects of VAT taxation (subparagraph 4 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). The tax base is determined in accordance with Chapter 21 "Value Added Tax" 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). According to paragraph 1 of Article 160 of the Tax Code of the Russian Federation, when importing goods, the tax base is determined as the sum of the customs value subject to payment of customs duties and excise taxes (for excisable goods). The amount of VAT payable to the customs authority is calculated in accordance with clause 5 of Article 166 of the Tax Code of the Russian Federation as the percentage of the tax base corresponding to the tax rate.

If the importer imports excisable goods, some of them must be paid excise taxes at customs. Their rates are given in Article 193 of the Tax Code of the Russian Federation. Excise taxes are not levied if the goods are imported from Belarus (Article 13 of the Federal Law of 05.08.2000 No. 118-FZ) or under special customs regimes (for example, re-export, processing under customs control, etc.).

Accounting and tax accounting

The amount of import customs duty and customs clearance fees is included in the purchase price of the acquired assets (goods and materials - clauses 5 and 6 of PBU 5/01, fixed assets - clause 8 of PBU 6/01).

In this case, the wiring is done:

Debit 41 (07, 08, 10, 15) Credit 68 subaccount "Calculations of customs duties" (76 "Calculations of customs duties")

Import customs duty and customs duty are charged.

In tax accounting, everything is not so simple.

The cost of inventory items included in material costs, is determined based on the prices of their acquisition, including including import customs duties and taxes (clause 2 of article 254 of the Tax Code of the Russian Federation). That is, the cost of materials in both types of accounting includes customs fees and duties.

Price goods is determined by the cost of their acquisition under the terms of the contract (subparagraph 3 of clause 1 of article 268 and 320 of the Tax Code of the Russian Federation). However, customs duties and fees for customs clearance paid to the customs authority are not formed in the tax accounting for the value of the goods. For the purposes of taxation of profits, customs duties and customs duties paid on the import of goods are indirect costs and are recognized in the month of their implementation (Articles 252, 320, 272 of the Tax Code of the Russian Federation). Thus, the value of imported goods in accounting and tax accounting will differ.

Initial cost fixed assets is defined as the amount of expenses for its acquisition, construction, manufacturing, delivery and bringing to a state in which it is suitable for use, with the exception of taxes that are deductible or included in expenses (clause 1 of article 257 of the Tax Code of the Russian Federation). That is, there is no direct indication in the Tax Code - whether it is necessary to include customs payments in the initial cost of the fixed asset.

On the other hand, other expenses related to production and sales include the amounts of taxes and fees charged in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees, with the exception of those listed in article 270 of the Tax Code of the Russian Federation (subparagraph 1, paragraph 1 of article 264 of the Tax Code RF). The procedure for calculating and paying customs duties and customs fees is established not by tax, but by customs legislation (Article 2 of the Tax Code of the Russian Federation). Therefore, the amounts of the relevant customs payments under this item cannot be taken into account, but can be attributed to other costs associated with production and (or) sale, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

What option should you choose for accounting for customs payments? Most likely, many accountants will choose the one followed by the tax authorities. The position of the tax authorities on this issue is stated in the letter of the Ministry of Taxes and Duties of Russia dated 05.09.2003 No. VG-6-02 / 945. Tax authorities prescribe to include import customs duties in the composition of other costs associated with production and sale, and not in the purchase price of goods. But this only works for goods. And the cost of materials and fixed assets, according to tax officials, is determined taking into account customs duties. Thus, the cost of the fixed asset in the two accounts can be brought closer together without conflict with the tax authorities.

VAT paid at customs for imported goods (including fixed assets, materials), can be taken for deduction (clause 2 of article 171 of the Tax Code of the Russian Federation). In this case, the purchased goods must be purchased for the implementation of production activities or other operations subject to VAT, or for resale.

Please note: VAT is deducted in the tax period (month or quarter) in which imported goods, fixed assets or intangible assets were capitalized on the company's balance sheet. By this time, money for the goods has been transferred to a foreign partner or not - it does not matter (clause 44 of the Methodological Recommendations for the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Levies of Russia dated 20.12.2000 No. BG-3-03 / 447 ).

The documents confirming the right to deduction, in this case, will be a foreign economic agreement (contract), an invoice (account) and a cargo customs declaration, where the amount of VAT paid at customs is recorded in column 47.

There are cases when VAT paid at customs is deductible not acceptable, but is included in the cost of purchased goods. These cases are listed in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. Here are the main ones:

• imported goods are used for the production and sale of goods that are not subject to VAT;
• imported goods are used for the production and sale of goods, the place of sale of which the territory of Russia is not recognized;
• the buyer of imported goods is not a VAT payer or has used his right to exemption from tax (Article 145 of the Tax Code of the Russian Federation);
• imported goods are supposed to be used for operations that are not recognized as the sale of goods (works, services) under article 146 of the Tax Code of the Russian Federation.

You can register a CCD in the purchase book only if: VAT has been paid at customs; the goods are capitalized.

All GTEs must be registered in the purchase book (clause 10 of the Decree of the Government of the Russian Federation of 02.12.2000 No. 914). If the item is exempt from VAT, a note "excluding VAT" is made in the purchase book. The payment documents confirming the actual payment of value added tax to the customs authority are also indicated.

To do this, you need to indicate in the purchase book:

in column 6 - the country of origin of the goods and the CCD number (note: it is not necessary to record the date of the CCD registration, since it is already contained in the CCD number);

• in column 3 - the date of the actual payment of VAT when importing goods on the basis of payment documents;
• in column 4 - the date of registration of imported goods (works, services);
• in column 5 - the name of the seller;
• in column 8b (9b, 11b) - the amount of VAT paid;
• in column 8a (9a, 10, 11a) - the customs value of goods, taking into account customs duties and excise taxes;
• in column 7 - the sum of columns 8a and 8b (9a and 9b, 11a and 11b).

Firm "Vesna" received from the foreign supplier "PPE-group" a consignment of goods from Germany, the contract value of which is 18,000 euros.
The amount of customs duty is 3600 euros, and the amount of VAT paid at customs:
(18,000 EUR + 3600 EUR) x 18% = 3888 EUR.
Customs payments were transferred on May 25, 2004 by payment order No. 201. The official exchange rate of the Central Bank of the Russian Federation on this date was 35.60 rubles / EUR. Therefore, the following were listed: customs duty - 128 160 rubles. (3600 EUR х 35.6 rubles / EUR) and VAT - 138 412.80 rubles. (3888 EUR x 35.6 rubles / EUR).
When importing goods, a cargo customs declaration was issued under the number 10004002/250504/0004236. On the same day, the goods were accepted for accounting (there was a transfer of ownership on the basis of the terms of the contract).
On May 25, 2004, an entry was made in the "Vesna" company shopping book:
In column 8a, we indicate the customs value of the goods in rubles: (18,000 EUR + 3600 EUR) x 35.6 rubles / EUR = 768,960 rubles.
Column 8 - the amount of the customs value of goods with VAT: 768,960 rubles. + RUB138,412.80 = 907 372.80 rubles.
An entry in the Purchase Book will look as shown in Table 1.

Table 1

Let us consider in more detail the accounting of customs duties when purchasing goods in trade organizations.

We found out that customs duties and customs duties form taxable profit in one reporting period, and accounting profit - in subsequent reporting periods (as the purchased goods are sold). In this regard, the trade organization has a taxable temporary difference, which leads to the formation of a deferred tax liability, because in accounting, expenses are recognized later than in tax (subparagraphs 8-10, 12, 15 PBU 18/02 "Accounting for tax calculations at a profit"). Let's consider how to take into account the difference that has arisen using a specific example.

Example 2

On March 31, 2004, a wholesale trade organization (VAT payer) purchased goods with a contract value of USD 29,413.8 under a contract concluded with a foreign counterparty. Delivery of goods is carried out on the terms of DDU customs of a particular city (DELIVERY WITHOUT PAYMENT OF DUTY (NAME OF DESTINATION) - DELIVERED DUTY UNPAID (NAMED PLACE OF DESTINATION) DDU ......., i.e. customs clearance is the responsibility of the buyer). The ownership of the goods passes to the organization at the time of registration of the cargo customs declaration (CCD). The organization pays:

• import customs duty in rubles in the amount of 10 percent of the customs value of the goods;
• customs clearance fees in the amount of 0.1 percent in rubles and 0.05 percent in foreign currency;
• on the rate of 18 percent of the customs value of the goods and the customs duty payable.

The following entries were made in accounting:

Debit 76 Credit 51

RUB 92,302 (29,413.8 USD x 10% x 31.3805 rubles per USD) - the import customs duty has been paid in rubles;

Debit 76 Credit 51

RUB 461.51 (29,413.8 USD x 31.3805 rubles per USD x 0.05%) - the customs duty has been paid in foreign currency (type 11);

Debit 76 Credit 51

RUB 923.02 (29,413.8 USD x 31.3805 rubles. USD x 0.1%) - the customs duty has been paid in rubles (type 10);

Debit 76 Credit 51

RUB 182,757.9 ((29,413.8 USD x 31.3805 rubles per USD + 92,302 rubles) x 18%) - VAT was paid at the rate of 18 percent of the amount of the customs value of the goods and the customs duty payable;

Debit 41-1 Credit 60

RUB 923,019.75 (29,413.8 USD x 31.3805 rubles per USD) - reflects the actual cost of the goods as of the date of transfer of ownership;

Debit 41-4 Credit 76

RUB 93,686.53 (92 302 + 461.51 + 923.02) - import customs duty and customs clearance fees have been taken into account;

Debit 19 Credit 76

RUB 182,757.9 - VAT paid at customs is taken into account;

Debit 68 Credit 19

RUB 182,757.9 - accepted for deduction of VAT;

Debit 62 Credit 90-1

RUB 720,000 - revenue from the sale of goods is recognized;

Debit 90-3 Credit 68

RUB 120,000 - VAT on sales is reflected;

Debit 90-2 Credit 41-1

RUB 461,509.88 (923,019.75 rubles x 50%) - the cost of goods sold has been written off;

Debit 90-3 Credit 41-4 "Taxable temporary difference"

RUB 46,843.27 (93,686.53 rubles x 50%) - 50 percent of customs duties and taxes related to the sold goods have been written off;

Debit 90-9 Credit 99-1

RUB 91,646.85 (720,000 - 120,000 - 461,509.88 - 46,843.27) - the financial result is reflected;

Debit 99-2 Credit 68

RUB 21,995 (91,646.85 rubles x 24%) - reflects the contingent income tax expense.

Taxable profit from the sale of goods for the reporting period will amount to 44,803.59 rubles. (720,000 - 120,000 - 461,509.88 - 93,686.53).

Debit 68 Credit 77

RUB 11,242 ((93 686.53 - 46 843.27) х 24%) - deferred tax liability is reflected.

income tax payable to the budget will amount to 10,753 rubles. (21 995-11 242).

Deferred tax liabilities will decrease or be fully settled as taxable temporary differences decrease or are fully settled (in this case, in subsequent periods when the remaining imported goods are sold). The amounts by which the deferred tax liabilities are reduced or fully extinguished in the reporting period are reflected in accounting by a debit entry to account 77 and credit to account 68.

We optimize the accounting of customs payments

Accountants often ask the question, how do you include customs duties in the cost of materials?

Those who account for goods are looking for ways to account for customs duties in order to bring the value of goods in accounting closer to their tax value and not use PBU 18/02. And there are such possibilities for optimizing accounting using accounting regulations.

First, let us turn to the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, in paragraph 2 of which it is said that goods are part of inventories purchased or received from other legal entities or individuals, and held for sale.

Secondly, in Appendix 2 to the Methodological Guidelines for the Accounting of Inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, customs and other payments related to the import of material values ​​are named as an integral part of transportation and procurement costs ( TZR).

Consider the options for accounting for customs costs as part of the cost of materials and goods.

... materials

Option one. From a practical point of view, it is very difficult to include transport costs in the actual cost of each specific item of materials. Indeed, usually in the accompanying documents of suppliers, materials of several names (sometimes several dozen) are indicated. In this case, the total amount of customs payments must be distributed among all items of values ​​that were received under this CCD. In proportion to which base to do it - cost, quantity (mass) or some other indicator? Depending on the base, the result of the distribution of costs per unit of goods will be different.

In our opinion, it is more logical to distribute customs payments in proportion to the cost of materials, rather than quantity. Indeed, one waybill may contain materials with different quantitative measurements. In addition, customs duties are paid, as a rule, on the contract price of the imported goods.

It is advisable to use this accounting option for organizations with a small range of materials.

The selected indicator of the distribution of customs payments should be fixed in the accounting policy of the organization.

Option two... The accountant can use the option of accounting for transport and procurement costs described in paragraphs 80 and 83 of the Methodological Recommendations for the Accounting of Inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. It consists in using a discount price.

The valuation price can be the contractual price of the supplier or the actual price according to the data of the previous month, the planned price, etc.

In this case, the remaining costs included in the actual cost of materials (deviations from the book price) are accounted for separately as part of transport and procurement costs on a separate subaccount to account 16 "Deviation in the cost of material assets" or on a separate subaccount to account 10 "Materials".

How many subaccounts of such deviations will be, to which nomenclature of materials they will be created, how to write off, the organization decides on its own and fixes the selected methods in the accounting policy.

Then the materials are written off for production in one of the permitted ways (at the cost of each unit, at the average cost, by the FIFO or LIFO method). But only the book price of this material is taken into account. She, for example, can choose the contract price of imported material.

But the deviations in the form of transport and procurement costs are written off for individual types or groups on average.

First, the average coefficient of deviations is found, which shows how many deviations that have arisen in a month fall on 1 ruble of the cost of materials received in a month (clause 87 of the Methodology for accounting for inventories). Moreover, both the size of the deviations and the cost of the received materials are calculated taking into account the balances at the beginning of the month.

Then the found value is multiplied by the cost of the materials written off, and the result is attributed to the increase (rise in price) of the book value of the materials used.

There is one more rule to remember here. It is allowed, with a small specific weight of transport costs or deviations (no more than 10 percent of the book value of materials), to completely write off them as an increase in the cost of the materials used immediately after the end of the month. Then the calculation is not made.

This rule can be used by many.

First, customs fees vary. The main part of them is made up of import customs duties (recall that the legislation allows them to set their rates differentially depending on the country of origin of the goods - Article 3 of the Tax Code of the Russian Federation). It can be 5% or 10%. Taking into account the fact that customs duties in the aggregate amount to less than 1% of the price, it is quite possible that the share of customs duties will not exceed 10% of the contract price of imported materials. And, therefore, they can immediately be written off to expenses according to the accounting rules.

In tax accounting, customs costs are also taken into account when forming the cost of materials (clause 2 of article 254 of the Tax Code of the Russian Federation). However, the Tax Code of the Russian Federation does not contain rules for the distribution of such costs per unit of material. In our opinion, in this case, the same method of forming the cost of materials should be applied, as in accounting. It should be spelled out in the organization's accounting policy for tax purposes.

... goods

If in accounting the organization takes into account customs expenses in the value of goods, then the principles of distribution will be the same as for materials.

Usually, trade organizations do not include the cost of delivery of goods in their cost, but are taken into account as part of the cost of selling on account 44 "Costs of sale". On account 44, it is also possible to take into account TKR in different ways.

First of all, if the organization receives goods at discount prices, it is necessary to decide whether to separate transport costs from the total mass of deviations from the discount price or not. In the first case, transport costs must be recorded on a separate subaccount "Transport costs for the delivery of goods to warehouses" to account 44 "Sales costs".

If you decide to take into account transport costs on a separate subaccount to account 44, you must decide whether to count the costs (transport costs for delivery) attributable to the balance of goods at the end of the reporting period by a special calculation or not. Depending on this, this sub-account will either have a carry-over balance, or at the end of the month it will not have a balance.

Since in tax accounting, this calculation is made only for the costs associated with delivery, then these costs must be separated from customs payments by allocating separate sub-accounts for each of them.

Depending on the volume of customs duties, you can envisage options for writing them off as expenses: in full or in a prescribed proportion.

This method of calculation also allows you to bring accounting closer to tax. However, for their complete coincidence, it is necessary that the amount of transport costs and the contract price of the goods in both accounts were the same.

If you decide not to calculate the distribution costs for the remainder of the goods, then at the end of the month all expenses collected on account 44 can be written off to the debit of account 90. This option is allowed by paragraph 9 of PBU 10/99 "Organization's expenses". According to it, all selling expenses, which are understood as selling expenses, can be fully included in the cost of goods sold. In this case, account 44 will not have a balance at the end of the month.

So, there are many accounting options, we have all named them. Each organization has its own specifics of transport and procurement costs, and its own volume of customs payments. Therefore, each chief accountant decides which way to fix it in accounting policy independently, relying on regulatory documents and his professional judgment.

Close Prospects

The minimum amounts are levied on raw materials and some semi-finished products imported for national production, the maximum - from products that are competitors of domestic products.

Humanitarian and technical assistance, goods from countries entering the free trade zone with the country of destination, equipment from the category of fixed assets imported for the development of joint ventures, informational goods, currency, securities, goods for personal use are exempted from the contribution. Import duty exemptions are called tariff preferences.

Import duty rates

The amount of the payment is determined by the policy of the state and is fixed at the legislative level. In Russia, the basis for calculating the import duty is the base rates (displayed in 10-digit commodity codes of the TN VED). They are calculated and regularly reviewed by the commission of the Ministry of Finance, fixed in the Unified Customs Tariff (ETT) and can be:

• ad valorem (% of the customs value is paid) - the duty is calculated by multiplying the values ​​of the customs value and rate. For example, a batch of detergents is imported with a customs value (indicated in the declaration) of 400 thousand rubles. The value of the ad valorem rate (can be easily recognized by the TN VED code, in this case it is 3402209000) is 6.5%. Multiplying 400,000 by 0.065, we get the amount of import duty - 26 thousand rubles;
• specific (the fee is paid for the number of units) - the duty is equal to the product of the rate value, the amount of goods and the exchange rate. For example, when importing 500 pairs of shoes (the rate is 0.47 euros per pair, the exchange rate is 78 rubles per euro), the import duty will be: 500 × 0.47 × 78 = 18330 rubles;
• combined (including the properties of the two previous ones) - documented can look like this: 10% of the cost, but not less than 0.15 euros per 1 kg.

The amount of the fee for the same product imported from different countries may differ (all other things being equal). For example, 400 kg of cocoa powder is imported to Russia with a customs value of a batch of 2 thousand dollars (TN VED code for cocoa powder is 1805000000, there are no special conditions, the base rate is 5%):

• if the delivery will be carried out from Spain, then the amount of the import duty will be $ 100, since the tariff coefficient is equal to one (2000 multiplied by 1 and by 0.05 - we get $ 100);
• if from China - $ 75 - China is part of 103 developing countries, to whose goods in Russia a 75% preferential rate is applied (customs coefficient equal to 0.75);
• from Ethiopia - no duty - this country is included in the list of 49 countries, some of which are not subject to duty when imported into Russia.

Certain groups of goods can be imported at other types of rates: agricultural products at seasonal rates, goods competing with domestic producers for anti-dumping rates, products manufactured using subsidies at compensatory rates.

The final amount that will have to be paid for the import of goods or vehicles depends on:

• type of goods (nomenclature of goods subject to foreign trade code), country of origin, its customs (not to be confused with purchase / contract) value;
• the presence / absence of customs benefits, privileges, quotas, preferences (as a rule, you can get up-to-date information on this issue from a broker).

Trade and political instrument

Import duty belongs to the group of trade and political instruments. In Russia, the basic 100% rates are applied to goods imported from countries that are on friendly terms with it, the maximum (200%) - to goods from countries with which there are tensions, as well as products of unknown origin.

Import customs duty is a mandatory fee paid by business entities as part of other customs payments when importing goods.

This type of government fee exists all over the world. Although the numbers and proportions differ very significantly, nevertheless, the general method of their formation is the same everywhere - all countries have minimum duties on the import of raw materials for their own production and maximum duties on finished products competing with a similar national producer. Let's talk about import customs duties in Russia.

Who sets the rate of import customs duty?

The specific numerical expression of rates for the import of goods depends on the economic and economic picture in the country. In the Russian Federation, the rates of import duties are established by a special commission of the Ministry of Finance, then the relevant resolutions of the Cabinet of Ministers are drawn up, all changes are recorded in the Customs Tariff of the Russian Federation. The base rate is assigned to a certain type of goods (displayed in the 10-digit TN VED code). But this is theory.

In practice, the amounts are calculated based on:

• TN VED code;
• country of origin of goods;
• presence / absence of special conditions;
• the customs value of the supplied goods.

Note that special conditions include various types of personified quotas, seasonal, protective, anti-dumping and countervailing rates, which are temporary and / or exclusive. For up-to-date information on their availability, it is better to consult with a broker.

Let's consider general examples with the same initial numbers, but with different output results.

The company wants to bring 500 kg white chocolate into the country, the customs value of the consignment is 1000.00 USD. Product Help:

• TN VED code 1704903000;
• there are no special conditions;
• base duty 12%, but not less than 0.15 EUR / kg.

• For shipments from Spain, a duty will be charged in the amount of 120.00 USD for the entire consignment.
• If we bring the same from China - 90.00 USD.
• When delivering from Azerbaijan, the duty is zero.

Why is that?

1. For goods TN VED 1704903000 supplied from Spain, the coefficient of import duty is 1 (Spain belongs to 130 countries with which Russia is in the so-called most favored nation regime).
2. For goods TN VED 1704903000 supplied from China- the coefficient of import duty upon confirmation of the country of origin is 0.75 (for China and 102 other developing countries, the customs tariff of the Russian Federation provides for a 75% preferential rate).
3. For goods TN VED 1704903000 supplied from Azerbaijan, the coefficient for confirming the country of origin is 0 (from Azerbaijan and 48 other least developed countries, some goods are imported duty-free).

The list of countries belonging to one or another category is determined by the 18th Decision of the EurAsEC Interstate Council and the CU Commission No. 130 of November 27, 2009.

Betting 2015

On September 1, 2015, new import rates entered into force, adopted by a number of decisions of the Council of the Eurasian Economic Commission. Mostly the numbers have changed in the direction of decrease.

The increase in rates affected certain types of fish, confectionery, minerals, oil products, chemical products, polymers, cellulose. Also under the increase were precious metal waste, some engines, CNC metalworking equipment, electrical components, railway cars, cars with electric motors, military transport aircraft, ferries, coronary stents, and watch components.

Changes in rates are associated with the current situation in the country and with the fulfillment by the Russian Federation of its obligations under the WTO. The rates may be revised again soon. For novice participants in foreign economic activity, we talked about the rules for calculating customs payments, and in another article there is information about.

What do you need to calculate?

• nomenclature of goods subject to foreign trade code the supplied goods and the current base rate;
• country of origin(to find out the coefficient);
• action of special rates duties;
• import customs value of goods(not to be confused with the purchase / contract price) for a product to which ad valorem tariffs are applicable;
• quantity of supplied goods in units that are used for non-ad valorem payments;
• exchange rates for multicurrency transactions.

If there are special conditions, the rate is calculated individually.

• by multiplying the customs value by the rate percentage (for ad valorem duties) with the correct factor. How the ad valorem customs duty is calculated,;
• by multiplying the quantity of goods by the applicable non-ad valorem tariff, taking into account the coefficient.

Exemption from payment of import duties and tariff benefits for goods

Import customs duty benefits are also called tariff benefits. The latter are provided in the form of full or partial exemption from payment, while depending on the country of origin and the purpose of importing the goods.

• Country of origin: CIS countries and least developed countries from the 2009 list are completely exempted, subject to confirmation of the country of production (ST-1 certificate for the CIS, certificate of origin form A-1 for other countries, for goods worth up to 5000 it is enough to indicate the country of origin in the commercial invoice).
• The purpose of the import and the purpose of the goods: humanitarian and technical assistance, as well as goods belonging to fixed assets of production imported into the Russian Federation for the purpose of contributing to the statutory funds of joint ventures, are exempt from customs duties.