When importing goods into the territory of the Russian Federation, the carrier is obliged to pay customs duty. The terms and procedure for payment of such duties are regulated by the Customs Code. The objects of customs duties are goods transported across the border, and the person responsible for their payment is the declarant or intermediary (customs broker).
Instructions
Step 1
In order to calculate the duty on the import of goods, you need to know the customs value, as well as the volume of imported goods. The customs value can be determined by the value of the transaction with the imported goods. There are other methods for determining the value (at the cost of a transaction with identical goods, at the cost of a transaction with similar goods, the method of deduction, addition and reserve). They are used only if the first method cannot be used. Moreover, when determining the value of imported goods, the customs authorities use all possible methods.
Step 2
Remember that the calculation of the amounts of customs duties payable upon the import of goods is made in Russian currency. If necessary, foreign currency is recalculated to determine duties, taxes and customs value. For this, the rate set by the Central Bank is used for the purposes of accounting for customs payments on the day the declaration is accepted by the customs authority.
Step 3
To calculate the amount of customs duty, you must know the rates. They are uniform and are not subject to change depending on the persons importing the goods, types of transactions and other factors. An organization importing goods must be guided by the rates established by the Tax Code. For example, when fresh tomatoes are imported into Russia from May 1 to May 14, the customs duty is 15%, but not less than 0.08 euros per 1 kg of vegetables.
Step 4
So, to determine the amount of customs duty and VAT, you can use the following formulas:
Customs duty = Customs value of imported goods x Exchange rate of the Central Bank as of the date of filing the customs declaration x Rate of import customs duty.
VAT = (Customs value of goods x Central Bank currency rate as of the date of filing the customs declaration + Customs duty + Excise tax (for excisable goods)) x VAT rate.
