When importing products into Russia, businesses must take into account not only the cost of goods and logistics, but also mandatory customs duties. Depending on the type of product, the terms of delivery and the country of origin, the amount of payments may vary significantly. In this article, we'll look at how to calculate customs duties on your own and what you should pay attention to.
The basis for all calculations is the customs value of the cargo, which is the amount including the price of the goods, as well as the costs of shipping, packaging, loading, insurance and intermediary services to the EAEU border. For most shipments, the transaction value calculation method is used, but if the data does not meet the requirements, other methods from the Customs Code are used.
The customs duty is calculated based on the HS code, which must be determined in the official database. The rate can be a percentage (for example, 10% of the cost) or a combined percentage plus a fixed amount per kilogram. If the product is subject to trade agreements, the duty may be reduced or cancelled.
The next stage is the calculation of VAT. For most goods, the rate is 20%, but for a number of food and medical products it can be 10% or zero at all. It is important to determine the category correctly, otherwise you may overpay.
If an excisable product is imported (for example, alcohol or cars), it is necessary to calculate the excise tax. Its rate is determined according to a separate list in the Tax Code.
A customs fee is also paid — a fixed fee for clearance, the amount of which depends on the value of the cargo or the number of items in the declaration. It ranges from 1,067 to 30,000 rubles.
In order not to make a mistake, it is important to collect the documents correctly: contracts, invoices, waybills and certificates. This will avoid disputes and additional charges.
The example clearly shows how to calculate the duty, VAT and fee for a batch of jeans from India shipped by sea. The final payments amounted to more than 1.1 million rubles, while the cost of the goods was 3.5 million rubles.
Customs costs should be calculated in advance — this will help to plan the cost correctly and avoid financial risks when importing products to the Russian market.
