The Ministry of Finance proposes to collect 100 rubles from the parcel and 22% VAT for cross-border trade
A fee of 100 rubles is supposed to be charged for each parcel for personal use worth up to 200 euros — the corresponding norm is included in the explanatory note to the draft budget for 2027. The VAT rate for foreign goods from electronic platforms is immediately set at 22%, without a transition period. Earlier, the Ministry of Finance considered the phased introduction of the tax: 7% in 2027, 14% in 2028 and 22% in 2029.
The abandonment of the phased scenario has drawn criticism from industry experts. Artyom Sokolov, President of AKIT, and Mikhail Burmistrov, CEO of Infoline Analytics, pointed out that a gradual increase would allow businesses to restructure logistics and maintain the availability of goods that have no Russian analogues. A sharp transition to the maximum rate, according to their assessment, is able to push some of the trading from regulated sites into gray channels.
A separate problem is the procedure for VAT refund in case of cancellation of the purchase. If the buyer refuses the goods after customs clearance, the mechanism for refunding the 22% paid has not yet been determined. Artyom Sokolov believes that the inability to refund the tax will further reduce the demand for inexpensive foreign goods, especially in the segment up to 200 euros, which falls under a double burden: both the fee and VAT at the same time.
The scale of the affected market is measurable. In the first seven months of 2026, cross-border e-commerce accounted for 3.4% of all online sales, or 280 billion rubles. A year earlier, the share was the same — 3.4%, but in absolute terms it reached 454 billion rubles. The Ministry of Finance estimates the cumulative fiscal effect of the collection and VAT at 24.6 billion rubles annually.
For importers working through cross-border platforms, the introduction of two instruments simultaneously means a revision of price models by 2027. Logistics chains built under the current duty-free threshold will require reassessment: an increase in the total tax burden on parcels to 200 euros will make part of the assortment unprofitable for the end customer. The sites will have to decide how to integrate VAT administration into existing customs clearance processes and at the same time remain competitive with domestic sellers.
Related materials:
- The Ministry of Finance proposes to introduce a fee of 100 rubles per parcel up to 200 euros — the first version of the proposal, before VAT was added to the collection.
- The VAT exemption for the import of six types of equipment will be abolished from 2027 — the same revision of the VAT regime for imports with the same horizon of 2027
- 10% VAT on children's goods from October 1, 2026 requires compliance documents — the third step for VAT on imports in one week
