Each time you visit foreign countries, you must go through the customs authorities. Only some pass by them, and some have to stay in order to pay customs duties on the import of things into the country. So that the amount of customs fees does not come as a big surprise, you can calculate the payment yourself.
Instructions
Step 1
The Tax Code of Russia clearly states what is the subject of customs interest, as well as how much it costs to import a particular quantity of goods. Pays the customs duty, in accordance with article 320 of the Tax Code of the Russian Federation, the person who brings the goods into the country and enters information about it in the declaration.
Step 2
In most cases, customs duties are paid on the spot. Only after that, the person who paid for the treasury has the right to pick up the goods.
Step 3
You can calculate the customs payment using a special plate, which contains information about the payment code (this will make it easier to classify the goods in accordance with the approved list of the customs authority), information about the currency in which this fee will be paid, information about the customs duty, and about the amount of VAT. Also, for the calculation, you must indicate the basis for calculating the payment (as a rule, it is indicated in rubles). In the columns of the special plate "Rate" and "Amount", you must indicate the current tax rate for this type of product and the amount that is required to be paid. The method of payment is also indicated - in cash, by bank transfer or using cards.
Step 4
The actual calculation of customs duties is as follows. The rate of registration fees is usually 0.1% for ruble-equivalent fees and 0.05% for foreign exchange fees. But, if the goods are not registered directly at the point of the customs authority, but in another place, then the rate is doubled. Operations for the importation of goods are classified as an object of VAT taxation and are calculated as the percentage of the tax base corresponding to the tax rate. If the importer imports goods that fall under the definition of excise taxes, then he must additionally pay these excise taxes at customs.
Step 5
In addition, to calculate the customs payment, you must take into account the customs value of the goods. It can be determined by the formula, where the ruble against the dollar is multiplied by the purchase price of the goods. This will be the base value for calculating the customs payment. To get the total payment, you need to multiply the base unit by the import rate. If the goods are excisable, then the base unit is multiplied by the excise rate. We also calculate the value added tax. After that, all the indicators are added together. This will be the cost of the customs duty.
