Export customs duties rates of the Russian Federation. Classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities. When the duty is not charged

If a company or entrepreneur leads foreign economic activity, they cannot avoid customs duties and fees. What is the price of the issue?

Firms and entrepreneurs engaged in foreign economic activity are payers of customs duties and taxes.

customs control

Customs duties and taxes are charged based on the Customs Code Customs Union, Law of November 27, 2011 No. 311-FZ "On customs regulation in the Russian Federation "and the Law of the Russian Federation of May 21, 1993 № 5003-1" On the customs tariff ".

Customs duty is a mandatory (one-time) payment in federal budgetlevied by customs authorities in connection with the movement of goods across the customs border of the Customs Union.

Excessively paid (collected) amounts of customs duties are subject to return by the customs authority at the request of the payer. Such an application is submitted to the customs authority to whose account the indicated amounts were paid or to which the collection was made. In case of violation of the refund period, the amount of overpaid (collected) customs payments that were not returned within the specified period is charged interest for each day of violation of the refund period. Interest is calculated from the day following the day of collection to the day of the actual return.

Customs duty is a payment for the performance by the customs authorities of actions related to customs clearance, storage, escorting of goods (clause 1 of article 72 of the Customs Code of the Customs Union). That is, upon payment of the customs duty, customs officers are obliged to perform certain actions in favor of the person who transferred this payment.

If at the time of filing customs declaration the amount of customs fees for customs clearance is not listed, then this is the basis for refusal to accept the declaration. After the customs authority has accepted the declaration, this amount cannot be recalculated. There are no surcharges or refunds for customs clearance fees.

Taxpayers

Customs duties are subdivided into import and export duties.

Imported customs duties are paid by firms and entrepreneurs who import goods from abroad for certain purposes. Export customs duties are paid by firms and entrepreneurs who export goods abroad for certain purposes.

You can import or export goods for different purposes. The procedure for their customs clearance (customs procedure) depends on this and whether you will have to pay customs duties.

So, for example, when exporting (when goods are exported outside the customs territory of the Customs Union and are intended to be permanently located outside it), the export customs duty must be paid. When importing (when imported foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal), you will have to pay the import duty.

If we are talking about the temporary import of goods into the territory of the Customs Union (goods are imported for some time, after which they are returned in an unchanged state), then the import duty is not required. True, for some goods it is paid (in full or in part), but when these goods are exported, it is returned.

When there is a re-import (Russian goods, previously exported in the export regime, are imported back unchanged), the import duty is not required. If the export duty was paid earlier during export, then it will be returned to the company, provided that no more than six months have passed since the goods were placed under the export procedure.

Object of taxation

Imported customs duties are imposed on all imported goods that you place under a customs procedure that requires the payment of duties (for example, release for domestic consumption). The exception is goods exempted from customs duties on the basis of Russian laws and international treaties of the member states of the Customs Union.

Export customs duties are imposed on goods that you export from our country outside the countries - members of the Customs Union (Belarus, Kazakhstan).

These goods - mainly raw materials - are listed in the Decree of the Government of the Russian Federation of July 21, 2012 No. 756. In certain cases, these goods are exported duty-free on the basis of Russian laws and international treaties of the member states of the Customs Union.

To calculate import customs duties, the rates established by the Unified Customs Tariff of the Customs Union (ETT CU) are applied, which was approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54.

Some goods are exempted from import and export customs duties on the basis of Russian laws and international treaties concluded by our country.

On the basis of the Agreement of January 25, 2008 "On unified customs and tariff regulation" from customs duties, in particular, are exempted:

  • vehicles carrying international transportation cargo, baggage and passengers;
  • russian and foreign currencies (except for those used for numismatic purposes) and securities;
  • goods subject to transfer into the ownership of the CU member states;
  • goods imported as humanitarian aid, as well as for the elimination of the consequences of accidents, disasters and natural disasters.

Currently, the rates of import customs duties of the Unified Customs Tariff of the Customs Union (CCT CU) are applied to goods imported from any countries (including the origin of which has not been established). The exception is cases when the import of goods originating from countries of the free trade zone, from developing or from the least developed countries, provide tariff preferences, that is, exemption from the payment of import customs duties (order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

The list of goods exempted from export customs duties is determined by Russian law.

A complete list of these goods is given in article 35 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the customs tariff".

International treaties concluded by our country have priority over russian laws... This means that even if, according to our laws, some goods are subject to customs duties, but according to an international treaty they are exempt from them, then the norms of the international treaty are applied.

Check with the customs office if the goods you are importing are not subject to exemption from customs duties (for example, under international treaties concluded by our country). Customs officers must provide you with information on the valid legal acts or give advice (Chapter 2 of the TC CU). If they refused to provide you with the information you need or provided incorrect information, you can appeal their actions on the basis of Chapter 3 of the Law of November 27, 2010 No. 311-FZ "On customs regulation in the Russian Federation."

The tax base

The tax base for customs duties is the customs value of goods. For some commodities, the tax base is measured in physical units (for example, for oil - in thousands of liters, for wood - in cubic meters).

The customs value of goods is determined by the declarant or customs representative acting on behalf of the declarant, and in special cases - by the customs officers themselves.

For goods imported into the territory of the Customs Union, the customs value is determined in accordance with the Agreement dated January 25, 2008 "On the determination of the customs value of goods transported across the customs border of the Customs Union" (hereinafter referred to as the Agreement dated January 25, 2008).

There are six methods for determining the customs value of goods. Here they are:

  • at the cost of a transaction with imported goods;
  • subtraction method;
  • addition method;
  • fallback method.

The main method is based on the value of a transaction with imported goods (clause 1 of article 2 of the Agreement of January 25, 2008). If you are unable to determine the value of a product using this method, use the method of transaction value with identical products. If it is impossible to apply it, use the third method, etc. That is, the methods are applied not at the choice of the declarant, but sequentially.

A full description of all methods for determining the customs value of goods is given in Articles 4-10 of the Agreement of January 25, 2008.

The most commonly used method is based on the value of a transaction with imported goods.

The price paid for goods is the amount that you must pay or have paid under a contract to a foreign supplier and / or a third party. Additional charges to the transaction price are your expenses for the purchase of goods, which are not included in the price of goods.

  1. remuneration to intermediaries and customs representatives (with the exception of representative services of an intermediary);
  2. costs of packaging and containers (if it is a single whole with the goods);
    • tools, stamps, forms and other similar items;
    • engineering, design, decoration works, design, sketches and drawings, which are made outside the Customs Union;
  4. insurance costs of the goods.

If you are unable to determine the value of an item using the previous method, use the transaction value method with identical items. It is described in Article 6 of the January 25, 2008 Agreement.

The cost of a transaction with identical goods is the amount that you or another company paid when importing an identical product into the territory of the CU "in the same or corresponding period of time" as the goods being valued (but not earlier than 90 calendar days before their import) ... In this case, we are talking about a period of time with a similar market situation.

Identical are goods that have the same characteristic signs (including physical characteristics, quality and market reputation). Identical products may vary slightly appearance... Products cannot be considered identical if they are produced in different countries.

To determine the customs value of imported goods, the value of a transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If no such sales are found, then the transaction value is used with identical goods sold at the same commercial level, but in different quantities. If there were no similar sales, the transaction value for identical goods sold at a different commercial level, but in the same quantities, applies. If there were no such sales, then data on identical products sold at a different commercial level and in different quantities is used.

If you are unable to determine the value of a product using the previous methods, use the transaction value method with similar goods. It is described in Article 7 of the January 25, 2008 Agreement.

Homogeneous goods are considered not identical, but similar in characteristics and consisting of similar components, which perform the same functions and can be interchangeable. When establishing the homogeneity of goods, their quality, reputation and the presence of a trademark are taken into account.

To determine the value of the transaction, use is made of the transaction value with similar goods sold at the same commercial level and in the same quantity as the goods being valued.

If no such sales are found, then the transaction value is used with similar goods sold at the same commercial level, but in different quantities. If there were no such sales either, the transaction value applies to similar goods sold at a different commercial level, but in the same quantities. If there were no such sales, then data on homogeneous goods sold at a different commercial level and in different quantities is used.

If you cannot determine the customs value using the previous methods, use the deduction method. It is described in Article 8 of the January 25, 2008 Agreement.

To establish the customs value of goods, the most common price of imported or identical, or similar goods that are sold in the territory of the Customs Union to persons not related to sellers in the same period of time is taken.

If neither imported nor identical nor homogeneous goods were sold in the territory of the Customs Union during the same period of time, the customs value is calculated based on the value of imported or identical or similar goods that were sold no later than 90 days after the arrival of your goods to the territory of the Customs Union.

If this has not been done, then the customs value is calculated based on the unit price of the product at which the largest amount is sold in the territory of the Customs Union after processing to persons not related to sellers, minus the value added as a result of such processing.

In all three cases, the following is subtracted from the price:

  • reseller fees or trade margin;
  • shipping, insurance and other similar costs;
  • customs duties, taxes, fees associated with the import or sale of goods.

The method of addition is described in Article 9 of the January 25, 2008 Agreement. When determining the customs value using this method, add up:

  • profit, commercial and administrative expenses that are incurred in the country of export for export to the territory of the Customs Union;
  • costs of transportation (loading, unloading and reloading) of goods to the airport, seaport or other place of arrival of goods in the customs territory of the Customs Union;
  • insurance costs of goods.

If you cannot determine the customs value using the previous methods, use the fallback method. It is described in Article 10 of the January 25, 2008 Agreement.

The fallback method involves some "discounts" when using the previous methods. Namely:

  • the basis for determining the customs value may be the value of a transaction with identical or similar goods of another producer country;
  • when determining the value of goods by methods at the price of a transaction with identical or similar goods, a reasonable deviation from the requirement that the said goods must be imported within a time period with a similar situation on the market of the goods being valued is possible;
  • the basis for determining the value of imported goods may be the value of identical or similar goods, determined by the method of subtraction or addition;
  • when determining the value of goods using the deduction method, a deviation from the requirement for a 90-day period for determining the value of imported goods is possible.

The customs value of goods exported through the customs border of a member state of the Customs Union is determined in accordance with the legislation of that state. If the goods are exported through the Russian customs, then when determining the customs value, be guided by the Rules for determining the customs value of goods exported from the Russian Federation, approved by the Russian Government Decree of March 6, 2012 No. 191.

The customs value of exported goods is determined by one of five methods:

  1. at the cost of a transaction with exported goods;
  2. at the cost of a transaction with identical goods;
  3. at the cost of a transaction with similar goods;
  4. addition method;
  5. fallback method.

Apply them sequentially if the previous method does not work.

Most often, the method of the value of a transaction with exported goods is used. The customs value for this method is determined as follows:

The price paid for goods is the amount that a foreign buyer has paid or owed you.

Additional charges to the transaction price are the expenses of a foreign buyer for the purchase of goods, which are not included in its cost. They are listed in paragraph 17 of the Rules for determining the customs value of goods exported from Russian Federation... These costs include:

  1. remuneration to the intermediary (excluding payment for services related to the purchase of goods);
  2. the cost of packaging (if it is a single whole with the goods) and packaging;
  3. cost following goods (works, services) that were provided free of charge or at a reduced price and are not included in the price of the goods:
    • raw materials, materials and components that are an integral part of the goods;
    • tools, stamps, forms and other items used in the production of exported goods;
    • materials consumed in the production of goods;
    • engineering, design, decoration works, design, sketches and drawings necessary for the production of goods;
  4. payments for the use of intellectual property objects (except for payments for the right of reproduction outside of Russia), which relate to exported goods and which the buyer must pay as a condition for the sale of these goods;
  5. any portion of the income that is due to the seller after the product is resold.

If you are unable to determine the value of a product using the exported goods transaction value method, use the identical goods transaction value method. It is described in paragraphs 26-28 of the Rules for determining the customs value of goods exported from the Russian Federation.

The transaction value for identical goods is the amount that buyers from the same country paid to you or another firm (entrepreneur) when purchasing an identical item “in the same or corresponding period of time”.

To determine the customs value of exported goods, the value of a transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If no such sales are found, then the transaction value is used with identical goods sold at the same commercial level, but in different quantities. If there were no such sales either, the transaction value is used with identical goods sold at a different commercial level, but in the same quantities. If these sales did not take place, the transaction value with identical goods sold at a different commercial level and in different quantities is used.

In the absence of such information, the method of transaction value with identical goods cannot be used.

If you are unable to determine the value of a product using the exported goods transaction value method, use the similar goods transaction value method. It is described in paragraphs 29–31 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of exported goods, use is made of the value of a transaction with similar goods sold at the same commercial level (wholesale or retail) and in the same quantity as the goods being valued.

If no such sales are identified, use is made of the transaction value of similar goods sold at the same commercial level but in different quantities. If there were no such sales either, the transaction value with similar goods sold at a different commercial level and in different quantities is used.

If you are unable to determine the value of a product using the exported value method, use the addition method. It is described in paragraphs 32–35 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of goods using this method, add up:

  • costs of manufacturing or purchasing materials;
  • production costs and other operations related to the production of goods;
  • profit, selling and administrative expenses that are taken into account when selling russian goods of the same species as those being assessed when exported to the same country.

If you cannot determine the value of the item using the previous methods, use the fallback method. It is described in clauses 36–39 of the Rules for determining the customs value of goods exported from the Russian Federation.

The fallback method assumes flexible application of the previously described methods, in particular, the following is allowed:

  • when determining the value of goods using the method of the value of transactions with identical or similar goods, a reasonable deviation from the requirement that identical or similar goods must be imported in the same or corresponding period as the evaluated ones is possible;
  • to determine the customs value of exported goods, the customs value of identical or similar goods, determined by appropriate methods, can be taken as a basis.

To determine the customs value of exported goods, you cannot use:

  • the price of goods on the domestic market;
  • the price of goods exported to a country other than the one to which the valued goods are exported;
  • expenses that do not include in the customs value of goods using the addition method;
  • minimum customs values;
  • arbitrary or fictitious values.

The customs value control procedure was approved by the decision of the Customs Union Commission dated September 20, 2010 No. 376. Such control is carried out by customs officers to check:

  • the correctness of the chosen method for determining the customs value;
  • structure and value of the customs value;
  • documents confirming the declared customs value.

Based on the results of the control, customs officers can make one of the following decisions:

  • on the acceptance of the declared customs value;
  • about its correction.

If the customs officers accept the declared customs value, they make an appropriate note in the goods declaration and return it to the declarant.

If customs officials decide to adjust the declared value, the customs representative must not only recalculate its value, but also pay customs duties and taxes, taking into account the adjusted amount.

Duty rates

There are three types of customs duty rates (both import and export): ad valorem, specific and combined.

Ad valorem rates are rates set as a percentage of the customs value of imported or exported goods.

The rate of export customs duty for common blue tuna (TN VED code CU 0301 94 100 0) is 10%.

Specific rates are rates set depending on physical characteristics in kind (quantity, mass, volume, etc.).

The import customs duty rate for non-alcoholic beer (TN VED TS code 2202 90 100 1) is 0.6 euros per 1 liter.

Combined rates combine elements of ad valorem and specific rates.

The import customs duty rate for mutton in carcasses (TN VED TS code 0204 21 000 0) is 15%, but not less than 0.15 euros per kilogram.

The rates of customs duties on goods imported into the territory of the Customs Union from third countries are established by the Unified Customs Tariff of the Customs Union - ETT CU (approved by the decision of the Council of the Eurasian Economic Commission of July 16, 2012 No. 54).

The Unified Customs Tariff of the Customs Union contains the basic rates of import customs duties. These rates apply to goods imported from any country, including the origin of which has not been established. The exception is cases when, when importing goods originating from countries of the free trade zone, from developing or least developed countries, tariff preferences are provided, that is, exemption from the payment of import customs duties (order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

For goods originating from developing countries and imported into the territory of the Customs Union, the one system tariff preferences of the vehicle. In this case, the duty rate of the Unified Customs Tariff is multiplied by 75% (clause 3 of Article 7 of the Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan dated January 25, 2008 “On Unified Customs and Tariff Regulation” (hereinafter referred to as the Agreement)).

The list of such goods, as well as the list of developing countries - users of the CU tariff preference system, were approved by the decision of the EurAsEC Interstate Council dated November 27, 2009 No. 18, by the decision of the Customs Union Commission dated November 27, 2009 No. 130.

If you import goods originating from a least developed country included in the list of least developed countries - users of the CU tariff preference system, then the customs duty is not charged (clause 4 of article 7 of the Agreement).

The list of such goods, as well as the list of the least developed countries - users of the CU tariff preference system, were approved by the decision of the EurAsEC Interstate Council dated November 27, 2009 No. 18, by the decision of the Customs Union Commission dated November 27, 2009 No. 130.

As a rule, you must independently set the product code according to the classifier and determine the rate of duty. For individual goods, the assignment of which to a particular code is not obvious, while the duty rates for these codes differ significantly, the classification is carried out by customs officers.

For the correct application of the rate of import customs duty on the imported goods, the country of origin must be confirmed at customs.

This is important in cases where the country of origin of the goods has been granted tariff preferences.

If the imported goods originate from a country that is not a member of the CU, then its origin is determined in accordance with the Agreement of January 25, 2008 "On uniform rules for determining the country of origin of goods."

The declarant, having independently determined the country of origin, declares it in the goods declaration.

The rates of export customs duties and the list of goods in respect of which they are applied are established by the Government of Russia.

At present, the rates specified in the Decree of the Government of Russia dated July 21, 2012 No. 756 are in force.

To apply the rates of export customs duties, goods are determined exclusively by the codes of the Customs Union Commodity Nomenclature of Foreign Economic Activity, approved by the decision of the Council of the Eurasian Economic Commission of July 16, 2012 No. 54.

Procedure for calculating fees

If the ad valorem tax rate (in%) is set on the goods you import or export, multiply the customs value by the duty rate.

The firm is importing a consignment of pearls (TNVEDTS code 7101 10 000 0) with a customs value of USD 100,000. The import customs duty rate is 10%. The amount of the fee is USD 10,000.

If a specific tax rate is set for the product (in the amount of money per unit of weight, volume, etc.), multiply the tax base, measured in the corresponding units, by the duty rate.

The importing company imports 10,000 liters of non-alcoholic beer (nomenclature of goods subject to foreign trade code CU 2202 90 100 1). The rate of import customs duty on it is 0.6 euros per 1 liter. The amount of the fee is 6,000 euros.

If the rate is indicated as a percentage, but not less than a certain amount in euros, calculate separately the duty at the ad valorem rate and separately at the specific one. You need to pay the most of them.

Procedure and terms for payment of fees

Both when importing goods into the territory of the Customs Union, and when exporting them from its territory, the declarant is obliged to pay customs duties from the moment the customs declaration is registered at customs. When importing, duties must be paid before the release of goods in the mode of release for domestic consumption, and for export, before the release of goods in the mode of export. This is stated in Articles 211 and 214 of the Customs Code of the Customs Union.

Payers of customs duties may be declarants and other persons who are charged with the obligation to pay duties.

The customs duty is paid in rubles (Article 84 of the Customs Code of the Customs Union). The details of the account to which you need to transfer it, find out at the customs.

Please note: the customs legislation provides for the possibility of making advance payments on account of the forthcoming payment of export customs duties (clause 1 of article 73 of the Customs Code of the Customs Union). Payment of import customs duties by means of an advance payment is not provided (Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan dated May 20, 2010). When importing goods into the territory of the Customs Union, the advance payment is made only against the payment of customs duties and taxes.

The paid amounts of import customs duties are distributed among the member states of the Customs Union in the following order:

  • Republic of Belarus - 4.70%;
  • Republic of Kazakhstan - 7.33%;
  • Russian Federation - 87.97%.

The procedure for payment of export duties is established by the Agreement of January 25, 2008 "On export customs duties in relation to third countries."

A customs declaration for goods imported into the territory of the Customs Union is submitted before the expiration of their temporary storage period. When exporting goods, a customs declaration is submitted before the goods leave the customs territory of the Customs Union (Article 185 of the Customs Code of the Customs Union).

When declaring goods through customs, depending on the declared customs procedures, the following types of customs declarations are applied:

  • declaration for goods;
  • transit declaration;
  • passenger customs declaration;
  • vehicle declaration.

Currently, the form of the customs declaration for goods approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257 is used.

The declaration is filled out either by the company itself (the declarant), or by a customs representative - an intermediary who performs customs operations on behalf of and on behalf of your company.

As a rule, customs officials insist that you use the services of a customs representative. Please be aware that this requirement is illegal.

If you nevertheless decide to use the services of a customs representative, you need to conclude an agency agreement with him and issue a power of attorney.

For the “simplified people” who have chosen the object of taxation “income minus expenses”, the amounts of import customs duties and taxes reduce the tax base for the single tax (subparagraph 11 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

The question arises: can a “simplified person” with an object “income minus expenses” take into account export customs duties in a similar manner?

According to subparagraph 22 of paragraph 1 of article 346.16 of the Tax Code, a company on the simplified tax system can write off taxes and fees paid in accordance with the legislation on taxes and fees as expenses. Customs duties do not apply to such payments (Article 51 of the RF Budget Code).

In addition, export duties are not directly mentioned in subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code. And since the list of expenses that reduce taxable income given there is closed, export duties are not taken into account when calculating the "simplified" tax.

Export customs duties in Russia are calculated for individual products that are exported. Those who plan to conduct foreign economic activity need to be guided by the size and calculation rules.

You can find out details about this activity in the article ""

Payment is charged without fail when exporting a particular product from the country. The most important task is to replenish the state budget. Determined by two instances:

  1. The government of the country.
  2. Member countries.

The calculation rules regulate. The amount of tax is established, its type is determined based on the needs of the country at the moment. That is, the retention, or vice versa, the release of Russian products abroad.

Import customs duty rates differ from those established for exports. Even if a batch of the same product crosses the border.

Payment types

There are such types of rates that are levied on parties that are exported:

  • (cost). Calculated as a percentage of the customs value. It is influenced by price, market conditions, supply / demand. That is, all the factors that affect the price.
  • ... It is set in a fixed amount, in relation to unit, weight, displacement of products that cross the border.
  • Combined. A certain percentage is set, but it cannot be lower than a specific amount in relation to a particular product. This option is used most often in the same way as in 2019 import customs duty rates.

They are not often used, mainly for regulatory purposes, many of them are temporary.

Products for which it applies

They can be different, they are used for such products:

  1. Charcoal.
  2. Lumber.
  3. Crude oil, products from it.
  4. Ethanol.
  5. Antiques, things that are valuable in the field of art.

Some export customs duties in 2019 are seasonal. Their sizes are set depending on the season and purpose. Especially relevant for the agricultural sector.

Specific amounts of payment for some goods

Export taxes reported in dollars. Specifically:

  1. Legumes. Mustard and sunflower seeds. Weight from 1 t - 20-30.
  2. Natural gas - 30.
  3. Mineral fertilizers with potassium and phosphorus - 7.
  4. Large skins cattle, untreated (per 1 ton) - 500.
  5. Unprocessed timber - at least 4.
  6. Ferrous scrap - 15.

Conclusion

Export duties are set to regulate the market and to fill the state budget. Their rates depend on the market situation, season, government policy and many other factors. In order for manufacturers to have the opportunity to enter the international space with their products, it is necessary to track how much income they can get under the contract.

EXPORT DUTY
EXPORT DUTY; EXPORT DUTY - customs duty levied on the export (export) of goods; used to replenish the state budget; stimulates the supply of goods to the domestic market by reducing profits from export, as well as foreign trade supplies of goods, in the expansion of which the state is interested; restricts the export of goods, the export of which is undesirable.
V. p. is calculated in the same currency in which the customs value of the goods is declared. In relation to goods subject to V. at rates in euros per unit of goods, the basis for calculation is the quantity of goods. V. p. taxation of goods exported from the territory of the Russian Federation included in the lists approved by the Government of the Russian Federation. Flat rates V. p. apply to export goods regardless of the persons moving the goods, types of transactions, etc.

Encyclopedia of the Lawyer. 2005 .

See what "EXPORT DUTY" is in other dictionaries:

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A striking example is the internal energy relations between Russia and Ukraine. The latter does not have the ability to obtain energy carriers, therefore, the influence of Russian tariffs on the regulation of the flow of the goods in question is significant.

Export tariffication is used, as a rule, by states with a transitional type of economy or developing countries. In some states, export taxes are completely excluded (with a high industrial development).

Examples include the United States and Argentina, which emphasize other regulatory methods called non-tariff, such as quotas or licenses.

It is worth considering that in Russia, as in many other countries, a high customs barrier has a significant impact on the manufacturer's profit from export operations, since it is rather difficult to maintain it at the proper level. It is even possible to slow down the export of products if duty rates are set that significantly exceed the income from the planned transaction. For this reason, always comparative analysis income with a set rate. After such a comparison, it is possible to objectively indicate what size the export duty rate will be.

Exports went: what is Russia ready to offer the West, except for oil, gas and weapons

What is used for the calculation

The calculation of the type of duty under consideration is based on data for 2019 on the customs value. The latter can be calculated according to certain indicators:

  • The value of the current export product transaction.
  • The price of an operation with the same type of product.
  • Cost of a process with a similar or similar type of cargo.
  • The sum of prices.
  • Differences in costs.

The cost calculation, which is considered the most relevant today, takes place according to financial side transactions. The calculation must necessarily include data on rates for products for export, which directly depend on the type of cargo.

The calculation of the rate (ad valorem variety) is carried out by multiplying the rate of goods forwarded outside the country by the cost of the customs type. In addition, there are other types: combined, as well as specific.

An approximate calculation of the first variety under consideration is as follows:

  1. The organization exports precious stones with a total value of $ 100,000.
  2. The rate is 10%.
  3. Accordingly, $ 10,000 is a fee

If the calculation is carried out at a rate of a specific type, then it must be multiplied by the tax base. When exporting 10,000 liters of a certain brand of alcoholic beer, the value will be one dollar per liter, while the duty will be equal to 10,000 dollars. If the calculation is carried out at the rate of the combined type, then a large duty is selected from the calculation of the rates of the two previous types.

In general, we can summarize: the calculation of duties is carried out by determining the values \u200b\u200bof the rate and cost.

The state determines the rates, and the method of calculation depends on their type. For absolutely every product, its own rate is determined, and the amount of duty is significantly reduced due to various benefits and established quotas.

Customs procedure "Export" (EC 10)

Existing tariff incentives

The forms of tariff preferences in 2019 are offered in a variety of options, the main of which are as follows:

  • Benefits, the establishment of which is directly influenced by a particular state that is the place of production of the goods: in the case of the Russian Federation, there are certain advantages for some states with the most favored nation treatment in trade (these are, first of all, the CIS countries).
  • Cancellation of duty in full.
  • Quotas.
  • Refund of the paid amount of the fee.
  • Reducing the size of the bet.

All tariff concessions are general character, but sometimes they are installed individually.

The chosen order of general equality is necessary to strike a balance between all those involved in the trade and equality. In addition, benefits should not be abused to the detriment of the state budget country. Unplanned expenses can arise if they are presented too often, as a result of which funds are not fully allocated to the budget.

The following exported goods are not subject to duties in the Russian Federation:

  1. Humanitarian aid.
  2. Marine products mined by individuals from the Russian Federation.
  3. Fire-technical products.
  4. Any materials for programs of a socio-economic nature.
  5. Personal belongings of persons representing a foreign country.
  6. Any foreign currency.

It is quite rare for a country to introduce export duties. If the state considers it necessary to take this measure, it is only in order to stabilize prices in the external market inside the country. This guarantees the safety of the resources existing on the territory of the state.

Export duties are regularly set by developing countries that have a monopoly on specific products. For example, Abkhazia introduced an export duty on nuts.

When goods are placed under the customs procedure for export, export customs duties (if any) are subject to payment. Internal taxes are refundable. The establishment of customs duties on goods exported from the CST is dictated, first of all, by the need to prevent the massive export of the state's raw materials abroad.

Export customs duties are mainly imposed on energy resources - gas, oil, oil products, as well as on metals, timber and some other goods.

The purpose of these duties is to restrain the export of raw materials and replenish the revenue side of the budget. On the territory of Russia in 2014, the bulk of the export customs duty (91.3%) was formed by oil and oil products. Structure russian exports from year to year it traditionally remains raw materials, in its total volume the share of finished products is very insignificant. However, export duties are not among the most effective instruments foreign trade... If during the export of raw materials they serve as a limiter, then during the export of manufactured products - as a brake. The additional tax burden should be exempted, for example, the products of the chemical complex, forest products. Due to the abolition of duties, these enterprises will increase their profitability and there will be an opportunity to modernize production.

Each customs duty is determined by a specific rate, which is "the monetary amount of payment specified in the customs tariff that is subject to collection by the customs authorities for a specific product imported into the customs territory of Russia or exported from its customs territory." Such rates can be based on different calculation options. According to Art. 4 of the Law of the Russian Federation "On Customs Tariff" according to the method of collection, customs duties are classified into the following types:

Ad valorem, calculated as a percentage of the customs value of taxable goods (for example, 15% of the customs value). For example, the export duty on mineral or chemical, potash fertilizers (TN VED codes 3104100000, 3104300000, 3104900000) is set at 5% of the customs value.

Specific, charged at a fixed rate per unit of taxable goods (for example, five euros per item). For example, when exporting propane, the customs duty is paid in the amount of USD 36.3 per 1000 kg, and when exporting crude oil, the customs duty is paid in the amount of 34 Euro per 1 ton;

Combined, combining both of these types of customs tax (for example, 30% of the customs value, but not less than four euros per 1 kg). For example, when exporting nickel waste and scrap, the customs duty is paid in the amount of 30%, but not less than 720 Euro per 1 ton.

The export duty for natural pearls, diammonium phosphate, hydrogen peroxide is 5%. And when exporting gold, the customs duty is paid at the rate of 1.63%.

Ad valorem duties are recognized as the most widespread in the world. They are most consistent with modern views on fair competition and are optimally suited for use in finished products, mechanical engineering and science-based products. In the literature of the Soviet period, there is a name for this type of rates as "value tariffs". This name is apparently due to the establishment of a certain ratio to the price of the goods being moved.

The advantage of ad valorem duties is that they maintain the level of protection of the domestic market from fluctuations in the prices of goods on the world market, and the disadvantage is the need to correctly determine the price of goods (customs value), which is not always possible to do. The advantage of specific duties is that there is no need to accurately determine the customs value; therefore, they serve as a tougher barrier for participants in foreign trade.

It should be noted that specific and combined rates of customs duties are calculated in euros - the monetary unit of the EU.

In modern conditions, with a low level of inflation in the country, it is necessary to pay attention to the rates of combined and specific customs duties in rubles. The rates can be set for one or two years, and then recalculated using a coefficient reflecting the change in the exchange rate over that period. This would ensure the strengthening of the national currency and the protection of the interests of participants in foreign trade.

Some goods are exempted from export customs duties on the basis of Russian laws and international treaties concluded by our country.

When goods are placed under the customs procedure for export, exemption from payment, taxes, or refund or refund of internal taxes is carried out in accordance with the legislation of the Russian Federation on taxes and fees.

In accordance with subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), when exporting goods, value added tax and excise duty are refunded. The procedure for confirming the right to receive compensation in this case is determined by Article 165 of the Tax Code of the Russian Federation. For these purposes, a person must submit to the tax authority, among other things, a cargo customs declaration (or a copy thereof) with the marks of the Russian customs authority on the release of goods in accordance with the customs regime for export and the customs authority in the region of which the checkpoint across the State border of the Russian Federation is located, through which the goods were exported outside the customs territory of the CU - marks confirming the actual export of goods from the Russian Federation.

The main condition for the reimbursement of internal taxes in connection with the export of goods is confirmation by the customs authority of the actual export of goods placed under the customs export procedure from the customs territory of the CU.

When exporting goods in accordance with the customs procedure for export, in addition to customs control aimed at ensuring compliance with the legislation of the Russian Federation (as a participant in the CU) when moving goods across the border of the Russian Federation, export controls are applied, carried out by authorized state bodies and aimed at exporting goods, information, works, services and results of intellectual activity that can be used to create weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment.

From September 1, 2015, the rates of export customs duties on the main Russian export goods have been reduced.

In particular, duties have been reduced on the export of certain types of seafood, including caviar, various seeds, and mineral products. Also, at a reduced rate, it is allowed to transport unprocessed hides, wood and products from it, precious and semi-precious stones and metals.

The duties have been reduced on waste and scrap of ferrous metals, as well as refined copper, its alloys and master alloys based on it, nickel and articles thereof, aluminum and articles thereof, waste and articles of other base metals.

The resolution was prepared by the Ministry of Economic Development in accordance with Russia's international obligations in connection with its accession to the World Trade Organization (WTO). The WTO calls for the complete abolition of such duties.