It is no secret that most of the goods sold in our stores and markets are imported, i.e. imported into the territory of Russia from neighboring and other states. In order to declare the import of imported goods into the country, there is a Customs Code. Each state has its own Customs Code. Russia is a member of the customs union, along with the Republic of Belarus and the Republic of Kazakhstan. The Customs Code of this union was adopted in Minsk on November 27, 2009.
Instructions
Step 1
In accordance with Article 70 of the Customs Code, Customs payments include: customs duty (import and export), value added tax (VAT) and excise taxes levied on the import of goods into the territory of the Customs Union. To correctly calculate the customs duty when importing goods into the territory of the Customs Union, you must use the TNVED (commodity nomenclature of foreign economic activity). TNVED is a unified customs tariff of the Customs Union, a classifier of goods, approved by the heads of the three states on November 27, 2009 and entered into force on January 1, 2010.
Step 2
TNVED codes are divided into 21 sections and 97 groups and consist of 10 characters. Select the TNVED code (customs nomenclature for foreign economic activity) corresponding to the goods you are importing. Percentage rates of duty and VAT are given for each code in the description. Determine your duty rates and VAT rates.
Step 3
When calculating the customs duty, multiply its percentage by the unit price. Multiply the received amount by the quantity of the item. The received data of the customs duty is entered into the cargo customs declaration (CCD), on the basis of which the importer pays money to the state budget. Calculation of the customs duty is required to calculate the customs payment.
Step 4
Customs payment is customs duty + VAT. VAT is levied both on the purchase value of the imported goods and on the calculated customs duty and is refundable. That is, when filing a tax return on income for the year, the amount of Customs VAT is refunded to the payer.
Step 5
Keep in mind that if the declared purchase value of the imported goods is underestimated in comparison with the statistically calculated value of the goods in the importing state, the customs inspector has the right to correct it and demand from you to pay an additional duty on the difference. In any case, the calculation of the customs duty must be made in accordance with the recommendations specified in the explanation to the TNVED.
