Most of the goods sold in stores and in various markets of our country are imported, that is, imported into the territory of the Russian Federation from other states. In turn, in order to control the import of imported products into the country, the Customs Code was developed.
Instructions
Step 1
Please note that in accordance with the Customs Code, and more precisely with Article No. 70, Customs fees (payments) include: export and import customs duties, value added tax and excise taxes that are collected when goods are imported into the territory of any Customs Union.
Step 2
Use the TNVED data to calculate the customs duty correctly. In turn, the TNVED is a commodity nomenclature of foreign economic activity and is a unified customs tariff of the Customs Union, a classifier of goods, which was approved by the heads of 3 states on November 27, 2009, and entered into force on January 1, 2010.
Step 3
Please note that the TNVED codes are divided into sections (21) and groups (97), and also consist of ten characters. Next, you need to select the TNVED code (customs nomenclature for foreign economic activity), which will correspond to the products you import. At the same time, in the description of each individual code, the corresponding percentage rates of customs duty and VAT are given. Thus, you can easily determine your duty rate and VAT rate.
Step 4
Multiply the customs duty rate by the unit price. Then multiply this value by the quantity of the item on hand.
Step 5
Enter the received data on customs duty in the cargo customs documentation (CCD declaration). Further, on the basis of this document, it will be necessary to pay money to the state budget. After all, the calculation of the customs duty is necessary for the calculation of the customs payment itself.
Step 6
Please note that the customs fee is equal to the amount of customs duty and VAT. In this case, VAT should be levied not only on the purchase value of imported products, but also on the calculated amount of customs duty. Thus, it will be returnable. That is, when filing such a tax return for the year on income, the amount of Customs VAT will be refunded to the payer.
