Information about current customs duties in 2019 is important for everyone who purchases goods abroad for the purpose of their further sale. Having accurate information, you can make calculations and determine how profitable it is to import a particular product to Russia. Customs duty rates – the value is constant, it is set in accordance with the decision of the government of the Russian Federation, and for calculations information on the costs of the relevant structures during customs clearance is used. The procedure for their calculations, terms, the process of making payment itself is regulated by state laws – members of the Customs Union.
Types of customs duties
Customs duties are types of payments made by the declarant or the person replacing him as payment for storage, internal support and registration of documents for the cargo. Each of these fees is not mandatory for everyone and is charged based on need.
1. Fees directly for cargo clearance, which includes registration and issuance of declarations, verification of HS codes and the correctness of cost calculations, currency control.
To determine the amount of duties, the following types of rates are used:
- Ad valorem – when a certain percentage of the cost of the goods is charged.
- Specific – the rate is calculated per unit of cargo or by its volume or weight (mainly raw materials).
- Combined – a percentage of the value of the cargo is taken, but there is a minimum customs value for a unit of goods (for example, cars).
The size of the fee rate determined by the cost for 2019
The cost of cargo is less than 200 thousand rubles. – 500 rubles.
From 200 to 450 thousand rubles. – 1 thousand rubles
From 450 thousand rubles. up to 1.2 million rubles – 2 thousand rubles.
From 1.2 to 2.5 million rubles. – 5.5 thousand rubles.
From 2.5 to 5 million rubles. – 7.5 thousand rubles.
From 5 to 10 million rubles. – 20 thousand rubles.
More than 10 million rubles. – 30 thousand rubles
The best option is to submit the declaration remotely electronically, as this reduces customs clearance fees by 25% of the original amount.
2. Fees paid for escort by customs authorities.
The escort service is provided when it is necessary to deliver cargo in transit to a place outside the customs territory, subject to restrictions imposed by law on the cargo, as well as when returning prohibited or erroneously delivered goods or if the carrier violates the procedure for processing documents and paying duties.
These fees are carried out for all types of transport and amount to 20 thousand rubles for water and air vehicles. for a unit. For rail and road transport, they directly depend on the transportation distance – up to 50 km – 2 thousand rubles, from 50 to 100 km – 3 thousand rubles, from 100 to 200 km – 4 thousand rubles, over 200 km – 1 thousand rubles for 100 km, but not less than 6 thousand rubles
3. Charges covering storage on customs premisesStorage costs are often caused by the fact that the cargo is subject to a particular procedure, which may be associated with irregularities during customs clearance. To avoid these costs, you must contact specialists to complete the documentation.
Rates for cargo storage are accepted in the following amounts:
1 rub. for 100 kg of weight per day of storage in regular warehouses and 2 rubles. per 100 kg of weight in warehouses specially designed for storing goods that require special conditions. In this case, for part of the day the amount is taken as for the entire working day, and the weight of the cargo is rounded up as for the full 100 kg.
Which goods are not subject to customs duties
There are goods for which duties are not required, provided that they are transported in the volumes established by law. They include categories such as:
- Goods that will be used to provide free assistance to the population.
- Goods transported by diplomatic staff, official representatives of states, as well as related organizations.
- Cultural property imported for display at exhibitions, as well as when returned in cases of illegal transportation.
- Goods during transit or temporary import for any activity.
- Vehicles for the delivery of goods, subject to import within a certain time, with subsequent return to the territory of the original state.
A complete list of goods for which duties are not paid can be found in Article 47 of the Law “On Customs Regulation” N 289-FZ.
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