Export duty rates. Essence and functions of the export customs duty

When it is required to export goods beyond the customs border of the Russian Federation, it is necessary to pay export or export duties. This article will tell you who sets the duty rates, we will understand the rules for calculating them and the rates for exported goods, we will talk about benefits and quotas.

Export customs duties are a type of duties paid when goods are exported. Such fees replenish the country's budget and give an impetus to exports, which is their main function. Export customs duties are quite rare in the world, unlike import ones. The export tax is usually a temporary phenomenon, designed to manipulate the country's trade balances. Duties are assigned for the transportation of antiques, things of value in the field of art, as well as for certain types of raw materials.

In other countries

Export customs duty rates at customs are fixed by the governments of those countries that are members of the so-called Eurasian Economic Union. They are especially characteristic of monopolistic countries whose economy is based on a particular resource. In India, for example, tea is subject to export duty, while in Brazil, coffee falls under this category. Thus, a balance is created between the domestic and foreign markets, which eliminates the shortage of goods in the country. Also, export duties help to reduce the wholesale export of raw materials from the country. The customs code of the union describes the rules for calculating duties. If an extraordinary situation arises that is not provided for by the Customs Code, the calculation takes place in accordance with the current legislation of the country.

Seasonal duties

For a number of goods for export, seasonal export customs duties are provided, which are valid for no more than six months. They are especially relevant in the agricultural sector. Base rates are not used during the seasonal duty period. Such measures are regulating the balance of the internal and external market, for example, during the harvest period.

History of export duties

The very concept of export customs duties was first mentioned in the law on customs tariffs. Prior to that, there were tariffs on export trade and they were valid for a small group of goods, the export of which was undesirable for the USSR. Since then, export duties have been abolished and reintroduced several times. However, export duties have always been a large part of the country's customs fees. The main type of raw material subject to export duty is oil. It was introduced in 1992. The duty rate either rose or fell, and from 1996 to 1999 it was completely canceled with a subsequent increase in the excise rate.

Since 1999, the rate has been directly dependent on the world oil price. Due to the constant increase in the ad valorem duty on oil since 2002, it was decided to calculate the rate according to a specific method by the number of tons. Since June 2009, the oil rate has been calculated monthly and is based on world commodity prices.

On average, between 2005 and 2011, the average annual fee increased from $130 to $409.

When is the duty not charged?

Export duty is not charged in the following cases:

1. If Russian legislation does not provide for the collection of duties on exported goods, that is, when these goods are free from customs duties. The list of such goods is specified in the law on customs tariff.

2. If the export goods are in a certain customs regime, namely: transit, processing of goods in and out of the customs territory, or in case of refusal of goods for the state benefit.

In the event that goods are placed under the temporary export regime, the organization is fully or partially exempt from paying customs duties. In the decree of the government of the Russian Federation of 2000, cases of the complete removal of customs duties are prescribed.

Are there exemptions for the application of export customs duties?

Privileges

The law of the Russian Federation provides for benefits for those who have been charged an export duty. This may be a reduction in the rate provided for this type of raw material, or a complete exemption from the payment of duty, as well as a partial or full refund of the duty already paid. Export duty is not levied on goods intended for Russian fishing vessels. Humanitarian aid, goods for space, oil and gas products from new deposits on the high seas are also exempt from the calculation of export duties of the Customs Union.

Quotas are granted to states that are in the most favored nation (MFN) regime. In addition to other provisions discussed above, benefits may be targeted. If the purpose of the cargo is violated, then the quota is removed. Quotas should not contradict the direct purpose of the duty. Over-provisioning of quotas is unacceptable. This can lead to a reduction in the country's budget.

The Russian government also provides benefits for exporters of goods allocated for the construction of facilities aimed at further investment cooperation with other countries, or those goods that are exported for the state.

Consider what are the rates of export customs duties?

Export duty calculation

The amount of the export duty depends on the customs value of the goods. The cost is calculated on the basis of the rules prescribed in the Government Decree in 2006. There are five methods for calculating the customs value:

1. By the amount of the transaction with export goods. This is the most common method of calculating the customs value. The customs value is determined by adding the price paid for the goods (the amount that the foreign buyer has paid or will pay for the goods) and additional costs (payment for the services of an intermediary, the cost of packaging, raw materials, tools, stamps for manufacturing goods, etc.). Additional costs also include the use of objects that are intellectual property. This is considered, for example, the export customs duty on petroleum products.

2. By the amount of the transaction with similar goods. This is the amount paid for the purchase of a product that is identical to the one presented at the moment, but was involved in the export in the same or close time period. Identical goods are called goods that are the same both in physical description and in quality, as well as reputation. Products produced in different countries cannot be called identical. To determine the customs value of similar goods, the value of the goods sold in the same wholesale or retail version, in the same quantity as the valued goods, is taken. If no analogues are found, then another sale option or a different quantity of goods is taken. If data on identical transactions are not available, then this method of calculating the value is not suitable.

3. By the amount of the transaction with similar goods. Analogous or homogeneous goods are goods that are similar in characteristics and components, perform the same functions, and can be interchanged. The calculation principle is the same as for identical goods.

4. By addition. To determine the customs value by this method, it is necessary to sum up the following data: expenses for the manufacture or purchase of materials, for the production of goods, as well as income, costs of the commercial and management plan.

5. Backup method. This method provides for certain concessions when calculating the customs value of goods by the above methods.

Among other things, you can offer your own method for calculating the customs value of the exported goods. The main thing is that this method does not conflict with the rules provided for by the Customs Code.

Types of bets

At what rates are export customs duties paid? To calculate the customs value, you must be aware of the current rates for exported goods. They vary depending on the type of cargo. There are three main types of rates that differ in the method of calculation and may be different for the same product.

1. The ad valorem rate is based on the cost of goods for export. It changes depending on the price of the product, as it is a percentage of the cost. When using this type of rates, it is the customs value of the goods that is checked with the utmost care. Sometimes a cost adjustment is also applied.

2. Specific rate. It does not depend on the customs value, unlike the previous type. The rate is fixed and is a fee for the export of a certain amount of goods from the country. A striking example of the use of a specific rate is the rate of export customs duties on crude oil. The cost of the latter is constantly changing, and the rate at customs remains the same.

3. Combined rate. It includes the two previous types of bets. That is, it is calculated both taking into account the customs value and taking into account the quantity of goods exported. When calculating the rate, one of the two types or their sum (cumulative combined rate) can be taken into account.

There are other types of rates of export customs duties of the Russian Federation:

1. Seasonal (it was mentioned at the beginning of the article).

2. Anti-dumping. It primarily concerns imports and protects the domestic market of goods.

3. Compensatory. It applies to goods produced using the state. subsidies.

Customs rates are set only by the government. Customs authorities do not have the right to make any changes to the calculation of rates.

Export customs duties (on crude oil, for example) can be calculated at the ad valorem rate by multiplying the customs value by the percentage rate. At a specific rate, the tax base (in monetary terms per unit of weight) is multiplied by the rate. In the case of using a combined rate, the cost of the fee at the ad valorem and specific rates is calculated separately and the larger of them is taken.

Checking the declared value

Customs controls the value of goods both when filling out the declaration and after the goods enter the market. Individuals transporting goods for their own needs, not related to business, should not be subject to verification. Customs control may consist of checking the submitted documents and information, inspecting the goods and the transport transporting them, and questioning them orally.

Tasks of customs control

The tasks pursued by customs control include:

1. Lawful movement of goods across the border.

2. Prevention of illegal movement of goods abroad.

3. Prevention of movement of goods without proper documentation across the border.

When filling out the declaration, it is controlled whether the method for calculating the customs value and its structure was chosen correctly, the documents attached to the declaration are checked, and the reliability of the information provided is verified using the risk management system.

Solution

As a result of the inspection, the customs officer makes a certain decision:

1. The customs value is accepted without changes.

2. Additional information is requested, the procedure and method for calculating the customs value for the declared goods are specified. It may be necessary to provide constituent documents, invoices and contracts, insurance documents.

3. Cost adjustments are made.

If the customs officer cannot establish the reason for the incorrect calculation of the cost of the export customs duty on oil, then it should be accepted without changes. Clarification will be required if the declarant provided irrelevant or inaccurate information, or if it is not enough to make a decision.
For this purpose, the customs officer has the right:

1. Make a request for additional information from the declarant. At the same time, the period allocated for this action is not more than 45 days from the filing of the declaration.

2. Obtain explanations from the declarant on the terms of sale of the goods, which may affect its value. This also includes information about the reputation and quality of the product.

Import and export customs duties are of interest to many.

It should be noted that customs officials are not entitled to unreasonably demand the provision of information that is not related to the calculation of the customs value of goods. After providing all the requested information no later than one business day, a decision is made. Either the declaration is accepted in the declared form, or value adjustments are made by calculating using a different method.

If the declarant was unable to submit all the necessary documents within the time period established by the customs authority, then the decision is made on the basis of the documents already available and not always in favor of the applicant. The decision to adjust the cost can be appealed within three months from the date of adoption within the framework provided for by Russian law. But in order to avoid lengthy litigation, it is better to indicate the customs value correctly and in a timely manner.

We have considered how export customs duties are calculated.

Our company "Universal Cargo Solutions" conducts customs clearance of lumber, timber and wood of various types and from various types of wood in the customs of the Russian Federation: at automobile terminals (TSW), railway stations, seaports and, if necessary, at airports. We help to promptly customs clearance of lumber for export or customs clearance for import to the Russian Federation of various kinds of products from them.

We work with any participants in foreign economic activity:

Customs broker for the clearance of lumber and timber

We provide services of a customs broker - a customs representative for lumber decoration and timber in various customs and cities of the Russian Federation. We carry out:

• Free consultations on customs clearance in the customs of the Russian Federation;
• Assistance in the preparation and verification of a package of documents for customs;
• Calculation of customs payments required for payment;
• Preparation, filing and issuance of customs declarations (DT) at customs;
• Passage of phytosanitary control;
• Customs clearance of lumber or timber in various customs regimes - export and import procedures;
• Operational customs clearance of lumber or timber for export;
• Prompt customs clearance of lumber or timber products upon import;
• If necessary, we carry out a preliminary inspection or customs inspection;
• Cargo insurance for international transportation;
• And other related services.

Customs clearance of timber, lumber, timber and various products from them

We carry out customs clearance or customs clearance of any lumber, wood, timber and various products from them at any customs in Russia - daily and around the clock! Main positions:

• Roundwood and timber:saw logs, plywood logs, coniferous and hardwood pulpwood, technical raw materials;
• Lumber and wood products:bar, bar, edged board, unedged board, blank for lining, rough furniture blank, business slab, sleepers, technological chips, fuel chips, shavings, sawdust, plywood, parquet, parquet board, industrial parquet, lining;
• Wooden container:euro pallet, wooden boxes, pallet blanks, containers, pallet, industrial pallet;
• Firewood:chopped, stumps, in whips, cut croaker;
• From various types of wood:birch, beech, walnut, pear, oak, spruce, cedar, linden, larch, juniper, alder, aspen, boxwood, pine, apple tree;
• The main export of wood and sawn timber from Russia:to China, Turkey, European countries: Germany, Italy, Spain, Austria, Holland (Netherlands), Poland, Lithuania, Latvia, etc.;
• and any othernot included in this list.

What is the customs duty on lumber, timber and timber?

When exporting from Russia wood, timber and sawn timber, the customs duty is usually 0%. Previously, only a customs clearance fee of 750 rubles was paid for each export declaration. From 09/04/18, the customs duty for export is not paid!

When importing - importing into the Russian Federation is paid in addition to the customs clearance fee, 20% VAT (up to 12/31/18 was 18%) and a 0%-12% duty depending on the type of product and its TNVED code, according to the customs tariff and preferences for the country of origin. Since there are a large number of products, it is difficult for us to reflect them all in this section. And we will be happy to advise and calculate customs payments for you according to your delivery.

Terms and cost of customs clearance of lumber

The term of registration of timber and lumber in customs takes 1-2 hours!

Price or cost of services customs clearance of lumber or timber and products from them in the customs of the Russian Federation provided by our company is minimal and depends on your tasks and is discussed individually!

We are sure that the terms, cost and quality of services will pleasantly surprise you!

If a company or entrepreneur conducts foreign economic activity, they cannot avoid customs duties and fees. What is the asking price?

Firms and entrepreneurs that conduct foreign economic activity are payers of customs duties and fees.

customs control

Customs duties and fees are levied on the basis of the Customs Code of the Customs Union, the Law of November 27, 2011 No. 311-FZ "On Customs Regulation in the Russian Federation" and the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On Customs Tariff".

Customs duty is a mandatory (one-time) payment to the federal budget collected by the customs authorities in connection with the movement of goods across the customs border of the Customs Union.

Excessively paid (collected) amounts of customs duties are subject to return by the customs authority at the request of the payer. Such an application is submitted to the customs authority to whose account the said amounts were paid or to which the recovery was made. In case of violation of the return period, the amount of overpaid (collected) customs payments that was not returned within the established period shall accrue interest for each day of violation of the return period. Interest is accrued from the day following the day of collection until the day of actual return.

The customs fee is a payment for the performance by the customs authorities of actions related to customs clearance, storage, and escort of goods (clause 1, article 72 of the Customs Code of the Customs Union). That is, upon payment of the customs fee, customs officers are obliged to perform certain actions in favor of the person who transferred this payment.

If at the time of filing the customs declaration the amount of customs fees for customs clearance is not transferred, then this is the basis for refusing to accept the declaration. After the customs authority has accepted the declaration, this amount is not subject to recalculation. Additional payment and refund of fees for customs clearance are not made.

Taxpayers

Customs duties are divided into import and export.

Import customs duties are paid by firms and entrepreneurs who import goods from abroad for certain purposes. Export customs duties are paid by firms and entrepreneurs who export goods abroad for certain purposes.

You can import or export goods for different purposes. The procedure for their customs clearance (customs procedure) and whether you have to pay customs duties depend on this.

So, for example, when exporting (when goods are exported outside the customs territory of the Customs Union and intended to be permanently located outside it), an export customs duty must be paid. When importing (when imported foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal), you will have to pay an import duty.

If we are talking about the temporary importation of goods into the territory of the Customs Union (goods are imported for some time, after which they are returned unchanged), then there is no need to pay import duties. True, for some goods it is paid (in whole or in part), but when these goods are exported, it is returned.

When re-importation occurs (Russian goods previously exported under the export regime are imported back unchanged), there is no need to pay import duties. If an export duty was previously paid during export, it will be returned to the company, provided that no more than six months have passed since the goods were placed under the export procedure.

Object of taxation

imported customs duties are levied on all imported goods that you place under a customs procedure requiring the payment of duties (for example, release for domestic consumption). The exception is goods exempted from customs duties on the basis of Russian laws and international treaties of the member states of the Customs Union.

export customs duties are levied on goods that you export from our country outside the countries - members of the Customs Union (Belarus, Kazakhstan).

These goods - mainly raw materials - are listed in the Decree of the Government of the Russian Federation of July 21, 2012 No. 756. In certain cases, these goods are exported duty-free on the basis of Russian laws and international treaties of the Customs Union member states.

To calculate import customs duties, the rates established by the Common Customs Tariff of the Customs Union (CCT CU) are applied, which was approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54.

Some goods are exempt from import and export customs duties on the basis of Russian laws and international treaties concluded by our country.

On the basis of the Agreement dated January 25, 2008 "On unified customs and tariff regulation", in particular, the following are exempted from customs duties:

• vehicles engaged in international transportation of goods, baggage and passengers;
• Russian and foreign currency (except for those used for numismatic purposes) and securities;
• goods to be transferred into the ownership of the member states of the Customs Union;
• goods imported as humanitarian aid, as well as for the elimination of the consequences of accidents, catastrophes and natural disasters.

Currently, the rates of import customs duties of the Common Customs Tariff of the Customs Union (CCT CU) are applied to goods imported from any country (including the origin of which is not established). The exception is cases when the import of goods originating from the countries of the free trade zone, from developing countries or from the least developed countries is provided with tariff preferences, that is, exemption from payment of import customs duties (Order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

The list of goods exempt from export customs duties is determined by Russian legislation.

A complete list of these goods is given in Article 35 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the Customs Tariff".

International treaties concluded by our country take precedence over Russian laws. This means that even if, according to our laws, some goods are subject to customs duties, and according to an international treaty they are exempt from them, then the norms of the international treaty apply.

Check with customs whether the goods you are importing are exempt from customs duties (for example, under international treaties concluded by our country). Customs officers must provide you with information about the current legal acts or give advice (Chapter 2 of the Customs Code of the Customs Union). If they refused to provide you with the required information or provided incorrect information, you can appeal their actions on the basis of Chapter 3 of the Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation”.

The tax base

The tax base for customs duties is the customs value of goods. For some goods, the tax base is measured in physical units (for example, for oil - in thousands of liters, for wood - in cubic meters).

The customs value of goods is determined by the declarant or a customs representative acting on behalf of the declarant, and in special cases by the customs officers themselves.

For goods imported into the territory of the Customs Union, the customs value is determined in accordance with the Agreement of January 25, 2008 "On determining the customs value of goods transported across the customs border of the Customs Union" (hereinafter referred to as the Agreement of January 25, 2008).

There are six methods for determining the customs value of goods. Here they are:

• at the cost of a transaction with imported goods;
• subtraction method;
• addition method;
• backup method.

The main method is based on the value of a transaction with imported goods (clause 1, article 2 of the Agreement of January 25, 2008). If you cannot determine the value of an item by this method, use the transaction value method with identical items. If it is impossible to apply it, use the third method, etc. That is, the methods are applied not at the choice of the declarant, but sequentially.

A full description of all methods for determining the customs value of goods is given in Articles 4-10 of the Agreement dated January 25, 2008.

The most commonly used method is based on the value of the transaction with imported goods.

The price paid for the goods is the amount that you have to pay or have paid under the contract to the foreign supplier and/or third party. Additional accruals to the transaction price are your expenses for the purchase of the goods, not included in the price of the goods.

1. remuneration to intermediaries and customs representatives (with the exception of representative services of an intermediary);
2. the cost of packaging and tare (if it is integral with the goods);
3. • tools, stamps, molds and other similar items;
   • engineering, design, art and design work, design, sketches and drawings that are made outside the Customs Union;
4. goods insurance costs.

If you cannot determine the value of an item using the previous method, use the transaction value method with identical items. It is described in Article 6 of the Agreement of January 25, 2008.

The value of a transaction with identical goods is the amount that you or another company paid when importing an identical product into the territory of the Customs Union “in the same or corresponding period of time” as the goods being valued (but not earlier than 90 calendar days before their importation) . In this case, we are talking about a period of time with a similar market situation.

Identical goods are those that have the same characteristic features (including physical characteristics, quality and reputation in the market). Identical products may have slight differences in appearance. Goods cannot be considered identical if they are produced in different countries.

To determine the customs value of imported goods, the value of the transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If no such sales are identified, then the value of the transaction with identical goods sold at the same commercial level, but in different quantities, is used. If there were no similar sales either, the value of the transaction with identical goods sold at a different commercial level, but in the same quantities, is applied. If there were no such sales, then data on identical goods sold at a different commercial level and in different quantities are used.

If you are unable to determine the value of an item using the previous methods, use the transaction value method for homogeneous items. It is described in Article 7 of the Agreement of January 25, 2008.

Homogeneous goods are not identical, but similar in characteristics and consisting of similar components, which perform the same functions and can be interchanged. When establishing the homogeneity of goods, their quality, reputation and presence of a trademark are taken into account.

To determine the value of the transaction, the value of the transaction with homogeneous goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If no such sales are identified, then the value of the transaction with similar goods sold at the same commercial level, but in different quantities, is used. If there were no such sales either, the value of the transaction with similar goods sold at a different commercial level, but in the same quantities, is applied. If there were no such sales, then data on homogeneous goods sold at a different commercial level and in different quantities are used.

If you cannot determine the customs value using the previous methods, use the subtraction method. It is described in Article 8 of the Agreement of January 25, 2008.

To establish the customs value of goods, the most common price of imported or identical or homogeneous goods is taken, which is sold on the territory of the Customs Union to persons not related to sellers in the same period of time.

If neither imported, nor identical, nor homogeneous goods were sold in the territory of the Customs Union in the same period of time, the customs value is calculated based on the value of imported or identical or homogeneous goods that were sold no later than 90 days after the arrival of your goods to the territory of the Customs Union.

If this was not possible, then the customs value is calculated based on the unit price of the product, at which the largest amount of it is sold in the territory of the Customs Union after processing to persons not related to the sellers, minus the value added as a result of such processing.

In all three cases, subtract from the price:

• remuneration to an intermediary or trade margin;
• transportation, insurance and other similar costs;
• customs duties, taxes, fees associated with the importation or sale of goods.

The addition method is described in Article 9 of the Agreement dated January 25, 2008. When determining the customs value by this method, sum up:

• profit, commercial and administrative expenses that are generated in the country of export for export to the territory of the Customs Union;
• expenses for transportation (loading, unloading and reloading) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Customs Union;
• goods insurance costs.

If you cannot determine the customs value using the previous methods, use the fallback method. It is described in Article 10 of the Agreement of January 25, 2008.

The fallback method involves some "discounts" when using the previous methods. Namely:

• the basis for determining the customs value may be the value of a transaction with identical or similar goods of another producing country;
• when determining the value of goods by methods based on the transaction price of identical or similar goods, a reasonable deviation from the requirement that the specified goods must be imported during a period of time with a close situation on the market of the goods being valued is possible;
• the basis for determining the value of imported goods may be the value of identical or similar goods, determined by the method of subtraction or addition;
• when determining the value of goods using the subtraction method, it is possible to deviate from the requirement of a 90-day period for determining the value of imported goods.

The customs value of goods exported across the customs border of a member state of the Customs Union is determined in accordance with the legislation of that state. If the goods are exported through the Russian customs, then when determining the customs value, follow the Rules for determining the customs value of goods exported from the Russian Federation, approved by Decree of the Government of Russia dated March 6, 2012 No. 191.

The customs value of exported goods is determined by one of five methods:

1. at the cost of a transaction with exported goods;
2. at the cost of a transaction with identical goods;
3. at the cost of a transaction with homogeneous goods;
4. addition method;
5. backup method.

Apply them sequentially if the previous method does not work.

The most commonly used method is the value of a transaction with exported goods. The customs value according to this method is determined as follows:

The price paid for the goods is the amount that the foreign buyer has paid or is due to pay you.

Additional accruals to the transaction price are the expenses of a foreign buyer for the purchase of goods, not included in its cost. They are listed in paragraph 17 of the Rules for determining the customs value of goods exported from the Russian Federation. These expenses include:

1. remuneration to an intermediary (with the exception of payment for services related to the purchase of goods);
2. the cost of packaging (if it is integral with the goods) and packaging;
3. the cost of the following goods (works, services) that were provided free of charge or at a reduced price and are not included in the price of the goods:
   • raw materials, materials and components that are an integral part of the goods;
   • tools, stamps, molds and other items used in the production of exported goods;
   • materials used in the production of goods;
   • engineering, design, artistic and design work, design, sketches and drawings necessary for the production of goods;
4. payments for the use of objects of intellectual property (other than payments for the right of reproduction outside Russia), which relate to exported goods and which the buyer must pay as a condition for the sale of these goods;
5. any part of the income that is due to the seller after the resale of the goods.

If you cannot determine the value of the goods using the transaction value method for exported goods, use the transaction value method for identical goods. It is described in paragraphs 26-28 of the Rules for determining the customs value of goods exported from the Russian Federation.

Transaction value for identical products is the amount that buyers from the same country paid you or another firm (entrepreneur) when they purchased an identical product “in the same or corresponding period of time”.

To determine the customs value of exported goods, the value of the transaction with identical goods sold at the same commercial level and in the same quantity as the goods being valued is used.

If no such sales are identified, then the value of the transaction with identical goods sold at the same commercial level, but in different quantities, is used. If there were no such sales either, use the value of the transaction with identical goods sold at a different commercial level, but in the same quantities. If there were no such sales, the value of the transaction with identical goods sold at a different commercial level and in different quantities is used.

In the absence of such information, the transaction value method for identical goods cannot be used.

If you cannot determine the value of the goods using the method based on the value of a transaction with exported goods, use the method of the value of a transaction with homogeneous goods. It is described in paragraphs 29-31 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of exported goods, the value of a transaction with similar goods sold at the same commercial level (wholesale or retail) and in the same quantity as the goods being valued is used.

If no such sales are identified, use the value of the transaction with similar goods sold at the same commercial level, but in different quantities. If there were no such sales either, the value of the transaction with similar goods sold at a different commercial level and in different quantities is used.

If you cannot determine the value of the goods using the method based on the value of the transaction with exported goods, use the addition method. It is described in paragraphs 32-35 of the Rules for determining the customs value of goods exported from the Russian Federation.

To determine the customs value of goods using this method, sum up:

• expenses for the manufacture or purchase of materials;
• production costs and other operations related to the production of goods;
• profit, selling and administrative expenses, which are taken into account when selling Russian goods of the same type as those being valued, when exported to the same country.

If you cannot determine the cost of an item using the previous methods, use the fallback method. It is described in paragraphs 36-39 of the Rules for determining the customs value of goods exported from the Russian Federation.

The fallback method allows flexible application of the previous described methods, in particular, the following is allowed:

• when determining the value of goods according to the method of the value of transactions with identical or similar goods, a reasonable deviation from the requirement that identical or similar goods must be imported in the same or corresponding period as those being evaluated is possible;
• to determine the customs value of exported goods, the customs value of identical or similar goods, determined by appropriate methods, can be taken as a basis.

To determine the customs value of exported goods, you cannot use:

• the price of goods in the domestic market;
• the price of goods exported to a country other than the one to which the goods being valued are exported;
• expenses that are not included in the customs value of goods according to the addition method;
• minimum customs value;
• arbitrary or fictitious values.

The customs value control procedure was approved by the decision of the Customs Union Commission dated September 20, 2010 No. 376. Customs officers carry out such control to check:

• the correctness of the chosen method for determining the customs value;
• structures and values ​​of customs value;
• documents confirming the declared customs value.

Based on the results of the control, customs officers can take one of the following decisions:

• on acceptance of the declared customs value;
• about its correction.

If customs officers accept the declared customs value, they make an appropriate note in the declaration for goods and return it to the declarant.

If customs officials decide to adjust the declared value, the customs representative must not only recalculate its value, but also pay customs duties and taxes, taking into account the adjusted amount.

Duty rates

Customs duty rates (both import and export) are of three types: ad valorem, specific and combined.

Ad valorem rates are rates set as a percentage of the customs value of imported or exported goods.

The rate of export customs duty on blue tuna (HS code 0301 94 100 0) is 10%.

Specific rates are rates set depending on physical characteristics in kind (quantity, mass, volume, etc.).

The rate of import customs duty on non-alcoholic beer (TN VED CU code 2202 90 100 1) is 0.6 euros per 1 liter.

Combined rates combine elements of ad valorem and specific rates.

The rate of import customs duty on mutton in carcasses (TN VED CU code 0204 21 000 0) is 15%, but not less than 0.15 euros per kilogram.

Customs duty rates for goods imported into the territory of the Customs Union from third countries are established by the Common Customs Tariff of the Customs Union - CCT CU (approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54).

The Common Customs Tariff of the Customs Union contains the basic rates of import customs duties. These rates apply to goods imported from any country, including the origin of which is not established. The exception is cases when, when importing goods originating from the countries of the free trade zone, from developing countries or from the least developed countries, tariff preferences are provided, that is, exemption from payment of import customs duties (Order of the Federal Customs Service of Russia dated August 2, 2012 No. 1560).

For goods originating from developing countries and imported into the territory of the Customs Union, there is a unified system of tariff preferences of the Customs Union. In this case, the duty rate of the Common Customs Tariff is multiplied by 75% (Clause 3, Article 7 of the Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan dated January 25, 2008 "On Common Customs Tariff Regulation" (hereinafter referred to as the Agreement)).

The list of such goods, as well as the list of developing countries - users of the system of tariff preferences of the Customs Union, were approved by the decision of the Interstate Council of the EurAsEC of November 27, 2009 No. 18, the decision of the Commission of the Customs Union of November 27, 2009 No. 130.

If you import goods originating from a least developed country included in the list of least developed countries - users of the system of tariff preferences of the Customs Union, then customs duty is not charged (clause 4, article 7 of the Agreement).

The list of such goods, as well as the list of the least developed countries - users of the system of tariff preferences of the Customs Union, were approved by the decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 18, the decision of the Commission of the Customs Union dated November 27, 2009 No. 130.

As a rule, you must independently set the product code according to the classifier and determine the duty rate. For individual goods, the assignment of which to a particular code is not obvious, while the duty rates for these codes vary significantly, the classification is carried out by customs officers.

For the correct application of the import customs duty rate for an imported product, it is necessary to confirm the country of origin at the customs office.

This is important in cases where the country of origin of goods is granted tariff preferences.

If imported goods originate from a country that is not a member of the Customs Union, then its origin is determined in accordance with the Agreement of January 25, 2008 "On Uniform Rules for Determining the Country of Origin of Goods".

The declarant, having independently determined the country of origin, declares it in the declaration for goods.

The rates of export customs duties and the list of goods to which they apply are established by the Government of Russia.

Currently, the rates given in the Decree of the Government of Russia dated July 21, 2012 No. 756 are in force.

For the application of export customs duty rates, goods are determined exclusively by the TN VED CU codes approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54.

Procedure for calculating fees

If the goods you import or export have an ad valorem tax rate (in %), multiply the customs value by the duty rate.

The firm imports a consignment of pearls (TNVEDTS code 7101 10 000 0) with a customs value of $100,000. The rate of import customs duty on it is 10%. The amount of the fee is 10,000 US dollars.

If a product has a specific tax rate (in monetary terms per unit of weight, volume, etc.), multiply the tax base, measured in the relevant units, by the duty rate.

The importing company imports 10,000 liters of non-alcoholic beer (TN VED TS code 2202 90 100 1). The rate of import customs duty on it is 0.6 euros per 1 liter. The amount of the fee is 6000 euros.

If the rate is indicated as a percentage, but not less than a certain amount in euros, calculate the duty separately at the ad valorem rate and separately at the specific rate. You have to pay the most.

Procedure and terms for payment of fees

Both when importing goods into the territory of the Customs Union, and when exporting them from its territory, the obligation to pay customs duties arises for the declarant from the moment the customs declaration is registered at the customs. When importing, duties must be paid before the release of goods in the mode of release for domestic consumption, and when exporting - before the release of goods in the mode of export. This is stated in articles 211 and 214 of the Customs Code of the Customs Union.

Payers of customs duties may be declarants and other persons who are obliged to pay duties.

Customs duty is paid in rubles (Article 84 of the Customs Code of the Customs Union). Find out the details of the account to which you want to transfer it at customs.

Please note: the customs legislation provides for the possibility of making advance payments against the forthcoming payment of export customs duties (clause 1, article 73 of the Customs Code of the Customs Union). Payment of import customs duties with the help of advance payment is not provided (Agreement between the Governments of the Russian Federation, Belarus and Kazakhstan dated May 20, 2010). When importing goods into the territory of the Customs Union, an advance payment is made only on account of payment of customs duties and taxes.

The paid amounts of import customs duties are distributed among the member states of the Customs Union in the following order:

• Republic of Belarus - 4.70%;
• Republic of Kazakhstan - 7.33%;
• Russian Federation - 87.97%.

The procedure for paying export duties is established by the Agreement dated January 25, 2008 "On export customs duties in relation to third countries".

The customs declaration for goods imported into the territory of the Customs Union is submitted before the expiration of their temporary storage period. When exporting goods, the customs declaration is submitted before the goods leave the customs territory of the Customs Union (Article 185 of the Customs Code of the Customs Union).

When declaring goods, depending on the declared customs procedures, the following types of customs declaration are applied:

• goods declaration;
• transit declaration;
• passenger customs declaration;
• vehicle declaration.

Currently, the customs declaration form for goods approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257 is used.

The declaration is filled either by the company itself (declarant), or by a customs representative - an intermediary who performs customs operations on behalf and on behalf of your company.

As a rule, customs officers insist that you use the services of a customs representative. Be aware that this requirement is illegal.

If you still decide to use the services of a customs representative, you need to conclude an agency agreement with him and issue a power of attorney.

For "simplifiers" who have chosen the object of taxation "income minus expenses", the amount of import customs duties and fees reduce the tax base for a single tax (clause 11 clause 1 article 346.16 of the Tax Code of the Russian Federation).

The question arises: can a "simplifier" with the object "revenues minus expenses" take into account export customs duties in a similar manner?

According to subparagraph 22 of paragraph 1 of article 346.16 of the Tax Code, a company on the simplified tax system can write off taxes and fees paid in accordance with the legislation on taxes and fees as expenses. Customs duties do not apply to such payments (Article 51 of the Budget Code of the Russian Federation).

In addition, export duties are not directly mentioned in subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code. And since the list of expenses that reduce taxable income given there is closed, export duties are not taken into account when calculating the “simplified” tax.

Import customs duties in our country are currently subject to almost all goods imported into the customs territory of the Russian Federation. The rates of import customs duties are determined by the Government of the Russian Federation within the limits of the maximum rates established by the supreme legislative body of the country. Duty rates for the same goods, systematized in accordance with the TN VED of Russia, cannot be changed more often than once every 6 months. At the same time, a one-time change in the rates of import customs duties cannot exceed 10 percentage points (for ad valorem types of rates) or an equivalent absolute value for specific types of rates or specific components of combined types of import customs duties rates.

In most countries of the world, the rate of import customs duties is on average from 0.3 to 50% of the price of goods, but for some of their types it can reach 100 percent or more. At the same time, in economically developed countries, as a general trend, there is a decrease in customs duty rates, which reflects the process of international economic integration and stimulates an increase in the volume of export-import commodity flows.

Seasonal duties are established by the Government of the Russian Federation for the operational regulation of the import and export of goods. They are mainly applied to agricultural products and are related to seasonal fluctuations in the prices of these products, taking into account differences in production costs and the relationship between supply and demand for such products. At the same time, during the period of validity of seasonal duties, the rates established for these commodity items in the Customs Tariff of the Russian Federation do not apply, and the period of validity of seasonal duties cannot be more than six months a year.

Export customs duties are applied, as a rule, in order to equalize prices for certain types of goods in the domestic and world markets. The use of export customs duties in the Russian Federation was canceled on July 1, 1996 (Decree of the Government of the Russian Federation dated April 1, 1996 No. 479 “On the abolition of export customs duties”), but subsequently they again became widely used in our country. At the beginning of 1999, Decree of the Government of the Russian Federation of January 4, 1999 No. 17 “On Approving the Rates of Export Customs Duties for Goods Exported from the Territory of the Russian Federation” was adopted. The specified Decree for a period of six months introduced export customs duties on raw materials, which make up the bulk of Russian exports. The category of goods subject to export duties includes timber and sawn timber, non-ferrous metal scrap, various products made of copper and nickel, petroleum products, coke, coal and lignite tar and products from them, bean seeds, rapeseed and sunflower seeds, cattle skins and leather , natural gas and crude oil. Subsequently, the period of validity of export customs duties was extended as a result of the adoption of Decree of the Government of the Russian Federation dated July 12, 1999 No. 798 “On Approval of Export Customs Duty Rates for Goods Exported from the Territory of the Russian Federation Outside the States Parties to Customs Union Agreements”.

A striking example is the internal energy relations between Russia and Ukraine. The latter does not have the possibility of obtaining energy carriers, therefore, the influence of Russian tariffs on the regulation of the flow of the goods in question is significant.

Export tariffication is used, as a rule, by states with a transitional type of economy or developing countries. In some states, taxation of exports is completely excluded (with high development in industry).

Examples are the United States as well as Argentina, which emphasize other regulatory methods called non-tariff, such as quotas or licenses.

It is worth considering that in Russia, as in many other countries, a high customs barrier has a significant impact on the manufacturer's profit from export operations, since it is quite difficult to maintain it at the proper level. It is even possible to slow down the export of products if duty rates are set that significantly exceed the income from the planned transaction. For this reason, a comparative analysis of income with the set rate should always be made. After such a comparison, it is possible to objectively indicate what the export duty rate will be.

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What is used to calculate

The calculation of the considered type of duty is carried out according to the data for 2019 on the customs value. The latter can be calculated according to certain indicators:

• The cost of the current transaction with products sent for export.
• The price of the operation with the same type of goods.
• Process costs with similar or homogeneous types of cargo.
• The sum of the prices.
• Cost differences.

The calculation of the cost, which is considered the most relevant today, takes place on the financial side of the transaction. The calculation must necessarily include data on rates for products for export, which directly depend on the type of cargo.

The calculation of the rate (ad valorem version) occurs by multiplying the rate of goods redirected outside the country by the value of the customs type. In addition, there are other types: combined, as well as specific.

An approximate calculation of the first variety under consideration is as follows:

1. The organization exports gemstones with a total value of $100,000.
2. The rate is 10%.
3. Accordingly, $ 10,000 is a fee

If the calculation is based on a specific type of rate, then it must be multiplied by the tax base. When exporting 10,000 liters of a certain brand of alcoholic beer, the value for one liter will be one dollar, while the duty will be equal to $10,000. If the calculation is carried out at the rate of the combined type, then a large duty is selected from the calculations of the rates of the two previous types.

In general, we can summarize: the calculation of duties is carried out by determining the values ​​​​of the rate and cost.

The state determines the rates, and the method of calculation depends on their type. For absolutely every product, its own rate is determined, and the size of the duty is significantly reduced due to various benefits and established quotas.

Customs procedure "Export" (EC 10)

Existing tariff concessions

Forms of tariff incentives in 2019 are offered in a variety of options, the main of which are as follows:

• Benefits, the establishment of which is directly influenced by a particular state, which is the place of production of goods: in the case of the Russian Federation, there are certain advantages for some states with the most favored nation treatment in trade (this is, first of all, the CIS countries).
• Cancellation of duties in full.
• Quotas.
• Refund of the amount paid.
• Decreasing the bet.

All tariff benefits are of a general nature, but sometimes they are set individually.

The chosen order of general equality is necessary to strike a balance between all those involved in trade and equality. In addition, benefits should not be abused to the detriment of the state budget of the country. Unplanned expenses can arise if they are provided too often, as a result of which funds do not reach the budget in full.

The following exported goods are not subject to duties in the Russian Federation:

1. Humanitarian aid.
2. Maritime products, mined by persons from the Russian Federation.
3. Fire-technical products.
4. Any materials for programs of a socio-economic nature.
5. Personal belongings of persons representing a foreign state.
6. Any foreign currency.

It is quite an infrequent occurrence for a country to introduce export duties. If the state considers it necessary to take this measure, then only in order to stabilize prices on the external market within the country. This guarantees the security of resources existing on the territory of the state.

Developing countries that have a monopoly on specific products regularly set export duties. For example, Abkhazia introduced an export duty on nuts.