Excisable goods are mainly consumer goods that enter the Russian domestic market, which is subject to indirect taxes - excise taxes. This is done to achieve two main goals. Firstly, to increase the budget fullness with the subsequent redistribution of funds received under "special" articles. And secondly, to stimulate the development of domestic industries that produce similar imported products.
Customs clearance of excisable goods is the legal registration of documentation that “skips” the original goods on the Russian market. The latter are sorted into two categories: labeling, which include alcohol and tobacco products, and non-marking, to which additional quality and cost requirements are not advanced. This procedure is mandatory for all importers and takes place in accordance with the rules prescribed in accordance with customs law. In turn, excisable goods enter the retail trade only after their owner pays all necessary fees.
Sample list of excisable goods :
- natural and special wines of all varieties;
- cognac of various varieties, regardless of manufacturer;
- alcohol (except cognac and methylated spirits);
- beer;
- tobacco products;
- fruits and fruit products;
- cigars, cigarillos, cigarettes, cigarettes, pipe and smoking tobacco;
- jewelry;
- gasoline automobile;
- gasoline and cars (cars, trucks, buses).
Moreover, the list of marketable products subject to labeling may vary and vary depending on the current priorities of the customs policy.
In other words, excisable goods are a relative concept. For example, if a manufacturer intends to re-export his goods or carries products to an exhibition, then excise taxes are not collected.
Customs duties occur in the mode of depositing the necessary financial resources into the deposit account of the state body (customs service). Regarding road transport, initial payments are required even if they are re-exported. The amount of payment for excisable goods is established by relevant law and cannot be changed at the will of an individual or legal entity - for this it is necessary to change the law on excise duties and customs.
A few words about the registration procedure. Goods at customs are subject to declaration and verification. After that, a permanent declaration is drawn up, and the goods can be delivered to the destination. If these requirements are not met, the goods remain in customs warehouses, where they are located until all documents are duly executed.
Note that the sale of stamps is made by the customs authority in the region of the importer. For this, the importer needs to submit an application and provide a documented obligation to import his goods. The document is valid from 8 (import from non-CIS countries) to 12 months (CIS).