Customs duty is a statutory mandatory payment that must be levied by the customs authorities of the Russian Federation when importing or exporting certain goods.
Instructions
Step 1
In the customs legislation of the Russian Federation there is such a concept as "customs tariff". This is a special list of customs rates provided by law for the import or export of goods from the territory of the Russian Federation. Most of the world's customs services have similar "price lists". Payment of the duty in accordance with the customs tariff is a prerequisite for the movement of goods across the border that are allowed for circulation by the Civil Code of the Russian Federation. There are two types of customs duties - import and export customs duties. There are also transit duties, but they practically do not participate in the modern economic turnover - the legislation of our country has also established zero transit duties.
Step 2
The Customs Code of Russia provides for several ways to pay customs duties. You can pay the fee in money, using a bank guarantee, surety or by means of a pledge of property. Nobody has the right to force you to choose a specific payment method, this is done solely at your discretion.
Step 3
Terms of payment of customs duties are stipulated by the Customs Code of the customs union. It is possible to change them due to a difficult financial situation - the state can provide you with an installment plan or completely defer the payment.
Step 4
According to the same code, customs duties from individuals and legal entities are collected by the customs authority, which subsequently allows the import or export of goods in accordance with the established customs transit procedure. You can pay customs duty at any branch of the Sberbank of the Russian Federation. There you will also find standard samples of filling out forms for payment of fees. The completed form can be paid at any bank window where such fees are accepted, or if you want to save time - using a specially installed terminal.
