Customs duties are compulsory payments levied by the customs authorities of the state when transporting any product across the border. In each state there is an authorized body responsible for the order on the border. In Russia, the Federal Customs Service is responsible for this .
Customs fees vary by type:
- import duty (import),
- export (export),
- transit.
There are three functions that bear customs duties:
1. Fiscal. That is, due to the collection of money from citizens for the transport of goods through customs, the state replenishes its budget. The fiscal function applies to both export and import duties.
2. Protectionist. This feature protects local manufacturers from competition with foreign merchants.
3. Balancing. Thanks to it, it is possible to prevent unwanted exports of those goods for which prices are lower than world prices.
Customs duties are also classified by time of action for seasonal, general and temporary. There is a separation of them by origin and its nature (conventional and autonomous). In addition to the above, there is a classification by size and method of calculation.
There are certain fees established by the state for the customs clearance of any goods. Before you familiarize yourself with the numbers, you should be aware that customs clearance fees must be paid before filing a declaration.
Customs fees for customs clearance are levied from citizens for the clearance of goods or vehicles that they transport across the border. The fee is paid in foreign or national currency. If a person smuggles across the border and makes out any goods not for sale, whether it is a vehicle or any other object, he pays a fee of 0.1% of the value of the goods in Russian rubles. An additional duty in foreign currency is also allowed in the amount of 0.05% or more of the value of the goods. The rate is determined by the Government, so it can vary. The percentage of fees is the same for all.
If you import goods into the country that you will use for personal purposes, duties are paid in accordance with the following rates:
- a duty of 500 rubles is to be paid by those who import goods worth up to 200,000 rubles;
- Customs officers will demand 1 thousand from you if the goods imported into the country have a value of 200 to 450 thousand;
- 2 thousand for goods worth from 450 to 1 million 200 thousand;
- 5, 5 thousand will have to be paid by those whose goods have a value of from 1200 to 2500 thousand rubles;
- If we talk about larger amounts, then 50 thousand rubles will be paid to the customs service by citizens whose goods have a price of 10-30 million rubles;
- The maximum rate of 100,000 rubles is assigned to imported goods at a price of 30 million rubles.
Customs duties are not taken if:
- imported goods are related to gratuitous assistance;
- the goods are imported by representatives of the authorities of other states;
- objects of the cultural heritage of the world are transported for temporary demonstrations in museums, libraries, etc .;
- excise stamps and money of no memorable value are imported;
- details for filming and theatrical performances (costumes, equipment, sets, etc.) are imported
- Sports equipment intended for competitions, events and training is transported.
In addition to those presented, there are many other possibilities not to pay customs duties without violating the law.
First of all, the customs duty is designed to regulate the difference between imported and exported goods. The size of the duty directly depends on the level of domestic prices (both import and export).