Customs duties are mandatory payments that are collected by representatives of the state customs authorities when moving any goods across the so-called customs border. Such a function in any state is usually assigned to a state body specially authorized in customs . For example, in the Russian Federation to the Federal Customs Service.
Since Russia, together with the Republic of Belarus and Kazakhstan, is a member of the customs union created by them, the rates and tariffs of customs duties are set by it in accordance with the agreement “On Unified Customs and Tariff Regulation” concluded between the governments of these countries in 2008. And from the second half of 2010, the amount of duties is regulated by the new law of the Russian Federation “On customs tariff” that has entered into force. Their size is also affected by the type of product (according to a special classification), the country of its origin, as well as the presence of conditions under which special types of duties are applied.
Depending on where, or where the goods come from, customs duties are distinguished by type:
- import (or import);
- export (or export);
- transit.
Import duties are introduced in almost all countries of the world. Export customs duties are much less common. For example, in the Russian Federation, these duties apply only to exported raw materials (in particular, to oil). Currently, the World Trade Organization is conducting focused work with all its members, aimed at the complete abolition of export duties. Transit customs duties are practically not applied in world practice. In Russia, the transit duty rate is also zero.
As for the most common import duties, the Russian Federation applies differentiated customs tariffs, which take into account the country of origin of the goods. These tariffs also have the following types:
- base rate (100% of the tariff); applies to goods whose countries of origin are recognized by countries to which Russia has been granted the most favored nation treatment in trade;
- maximum rate (200% of the tariff); applies to goods whose countries of origin are recognized by countries for which Russia does not provide for the most favored nation treatment in trade;
- preferential rate (75% of the tariff); applies to goods whose so-called developing countries are recognized as the country of origin .
The basic tariff rate is used by Russia in trade with almost all countries with which it has established trade and economic relations.
As for duties on goods whose country of origin it is not possible to establish, then in this case, specially developed by the Federal Customs Service instructions for determining their sizes apply.
Customs duties on cars in Russia require special attention. They are changing significantly, and this is directly related to the country's membership in the WTO. And this applies both to the import of new cars, as well as to used ones. However, these changes will affect only cars imported into Russia from countries - members of the WTO. According to some agencies, customs duties on cars (new) will drop from 30 to 25% and will remain so for three years. Then they expect an annual decrease of approximately 2.5% so that they reach a level of 15% after 7 years.
A similar picture expects used or already used cars. The duty is set at 25%, but with various "specific" rates. It will remain so for five years, and then it is planned to gradually (over 2 years) reduce it to 20%. As for cars that have been in use before importing into the country for more than 7 years, the duty on them remains the same, that is 2.5 - 5.8 euros for each “cube” of the engine.