In customs legislation, parcels are understood as international mail.
Currently, the Russian Federation is a member state of the Eurasian Economic Union (EAEU), on whose territory the same customs rules apply. The member states of the EAEU are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation.
What is MPO
The concept of IPO (or “international postal items”), used in customs legislation, is enshrined in the Customs Code of the Eurasian Economic Union (EAEU).
International postal items (IPO) - these are parcels and items of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union, are accompanied by documents provided for by the acts of the Universal Postal Union, are sent outside the customs territory of the Eurasian Economic Union or are received at places (institutions) through international postal offices exchange, or transit through the customs territory of the EAEU.
Types of MPO
- postal items in the form of written messages on a special form, sent in open form (simple, registered) (hereinafter referred to as postal cards);
- postal items with a written message, including in the form of an electronic document (simple, including sent in the form of an electronic document, registered, including sent in the form of an electronic document, with declared value) (hereinafter referred to as letters);
- postal items with printed publications, manuscripts, business papers, photographs (simple, registered, with declared value) (hereinafter referred to as parcels);
- postal items submitted in open form, with an attachment intended exclusively for the blind (simple, registered) (hereinafter referred to as secograms);
- postal items with a commodity enclosure (ordinary, with declared value) (hereinafter referred to as parcels);
- postal items with goods and other material assets sent to their destination (ordinary, with declared value) (hereinafter referred to as direct mail containers).
New norms for duty-free movement of parcels to Russia
Parcels from abroad are subject to customs clearance. At the same time, customs legislation establishes limits for duty-free shipment of parcels from abroad. Since 2020, the permitted norms for duty-free import of parcels from abroad have been significantly reduced.
The following are transported without customs declaration:
- aerograms;
- letters;
- post cards;
- departures for the blind.
The new norms of restrictions on the sending of parcels (applied since July 2017 after the entry into force of the Customs Code of the Eurasian Customs Union) provide for a gradual reduction in the cost of goods that can be imported into Russia duty-free. If you exceed the permitted import limits, you will have to pay a tax in the form of customs duty.
Such standards apply to parcels sent to Russia from all foreign countries (USA, Canada, Ukraine, Western and Eastern Europe, Lithuania, Germany, France, Italy, Great Britain, China, Korea, India, Israel, Vietnam, etc.).
Parcels arriving from abroad are processed without paying customs duties:
- during the period from 2017 to December 31, 2018 inclusive – goods whose value does not exceed the equivalent of 1000 euros, and (or) the gross weight of the goods does not exceed 31 kg when imported during a calendar month to one individual;
- from January 1, 2019 to December 31, 2019 inclusive – goods whose value does not exceed the equivalent of 500 euros, and (or) the gross weight of the goods does not exceed 31 kg during a calendar month addressed to one individual;
- after January 1, 2020 – goods whose value does not exceed the amount equivalent to 200 euros and (or) the gross weight of the MPO does not exceed 31 kg.
If the permitted import standards are exceeded, customs duties are subject to payment at a rate of 30% of their value, but not less than 4 euros per 1 kg.
The procedure for customs declaration of parcels
Goods sent to IPOs arrive at the customs territory of the EAEU and depart from such territory at places (institutions) of international postal exchange determined by the legislation of the State of the Party.
Shipping of MPO across the customs border of the Russian Federation is carried out using the following postal documents:
- "Customs" label CN 22;
- customs declaration CN 23 and accompanying address CP 71 or package form CP 72;
- land delivery bill CN 37 or air mail delivery bill CN 38;
- parcel card. Ground parcels and S.A.L. CP 86 or air parcel card. Air parcels. CP 87;
- letter card for the exchange of mails CN 31 or letter card for dispatches in bulk CN 32;
- special sheet for registered items CN 33;
- replacement delivery note CN 46;
- delivery note for dispatches with empty bags CN 47.
The “Customs” label CN 22, the customs declaration CN 23 and the accompanying address CP 71 or the blank package CP 72, filled out by the sender, are glued or attached to the MPO shell in a way that prevents their loss.
Delivery notes for dispatches CN 37, CN 38, CN 41, CN 47 are filled out by employees of international postal exchange offices.
INTERNATIONAL POSTAL EXCHANGE PLACES THAT ARE POSTAL SERVICE FACILITIES IN THE TERRITORY OF THE RUSSIAN FEDERATION
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Name of place of international postal exchange |
International postal exchange address |
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Blagoveshchensk MSC |
st. Pionerskaya, 27, Blagoveshchensk, 675000 |
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Bryansk MSC |
st. Rechnaya, 1, Bryansk, 241960 |
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Vladivostok AOPPP |
st. Portovaya, 41, Artem, Primorsky Territory, 692760 |
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Vladikavkaz post office |
ave. Costa, 134, Vladikavkaz, 362000 |
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Ekaterinburg MMPO |
st. Bakhchivandzhi, 63, letter A, Ekaterinburg, 620025 |
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Kazan logistics postal center |
st. Pochtovaya, 1, Kazan International Airport, Stolbischenskoye rural settlement, Laishevsky municipal district, Republic of Tatarstan, 442624 |
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Kaliningrad MSC |
st. Zheleznodorozhnaya, 29, Kaliningrad, 236015 |
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Peaceful MMPO |
st. Lenina, 5, Mirny, Republic of Sakha (Yakutia), 678174 |
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Moscow - Vnukovo AOPP |
2-ya Reisovaya, 2a, building 1, Moscow, 119027 |
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Moscow - Vnukovo MMPO |
p. Marushkinskoye, near the village. Sharapovo, Moscow, 108809 |
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Moscow - Domodedovo AOPP |
territory of "Domodedovo Airport", Domodedovo, letter 1B1, 1B2, Moscow region, 142015 |
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Moscow - Sheremetyevo AOPP |
ow. Sheremetyevo-1 Airport, Khimki, Moscow region, 141400 |
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Orenburg MSC |
Privokzalnaya square, 1a, Orenburg, 460960 |
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MMPO Prizheleznodorozhny post office at Kazansky railway station |
Krasnoprudny lane, 7, building 1, Moscow, 107140 |
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St. Petersburg - Pulkovo AOPPP |
Pulkovo Airport, St. Petersburg, 196210 |
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Tolmachevo MMPO |
Mozzherina Avenue, building 20, Ob-2, Novosibirsk region, 633102 |
List of abbreviations:
- MMPO - place of international postal exchange;
- MSC - main sorting center;
- AOPP - aviation department for mail transportation.
Goods sent to the Russian Federation to the MPO, if it is impossible to deliver them to the addressees (their legal representatives), including in the absence of permission from the customs authority to issue the MPO, are stored in postal facilities in accordance with the Rules for the provision of postal services for a month. The storage period of IPO can be extended at the request of the sender or addressee (his legal representative).
Peculiarities of registration of IPOs arriving in Russia from abroad
According to the general procedure, dispatches, postal and accompanying documents for them, arriving at places of international postal exchange (IMPO), are presented by employees of these places to officials of the customs authority located at these places of exchange for customs control and customs clearance.
Dispatches with MPO, with the exception of dispatches with empty containers, are opened by MMPO employees in the presence of customs officials. At the same time, places of international postal exchange that use computer technology for processing MPOs register the MPOs received and subject to submission to the customs authority in the database with the mark “Subject to customs control.”
Written correspondence, literature for the blind and MPO containing goods worth less than 5,000 rubles are sent to the addressees by employees of international postal exchange offices without additional presentation to the customs authorities.
If it is determined that the parcel contains goods prohibited for movement, then the MPO containing such goods must be returned to the sender.
The purpose of goods sent to the MPO to an individual is determined by a customs official based on the nature of the goods, their quantity and frequency of shipment.
The value of the parcel determines whether it is necessary to pay customs duties.
The value is accepted by the customs authority in the region of whose activity there are places of international postal exchange, based on the cost indicators indicated in the column “Value (customs)” of the CN 23 customs declaration or in the column “Declared value” in the CP 72 form, and in the case absence of this information - on the basis of the declared value indicated in the column “Declared value” of the accompanying address CP 71 when sending goods in parcels or in the column “Value (customs)” of the CN 23 customs declaration or the “Customs” label when sending goods in small packages and international express mail items, or on the envelope of a letter with declared value.
During customs clearance and customs control of goods sent to the MPO to individuals, intended for their personal use and subject to customs duties and taxes in accordance with the legislation of the Russian Federation, an official of the customs authority in the region of whose activity the place of international postal exchange is located, with The calculation and accrual of customs duties and taxes payable uses a customs receipt order (CRO) indicating in it the customs value accepted for calculating the customs duties payable, as well as the mass (weight) of goods sent to the MPO.
IPOs are issued to individuals by the postal operator in whose region of operation the IPO recipients are located, only after payment of customs duties and taxes.
What goods cannot be sent in a package?
In addition to goods that cannot be transported to Russia by any means, which include hazardous waste, special technical means intended for secretly obtaining information, etc. (the full list of goods prohibited for import can be viewed at the link), additional restrictions have been established for parcels.
Goods prohibited for shipment to MPO include:
- alcoholic products, ethyl alcohol, beer;
- any types of tobacco products and smoking mixtures;
- any types of weapons (their parts), cartridges for them (their parts), products structurally similar to civilian and service weapons;
- radioactive materials;
- cultural values;
- counterfeit goods;
- goods subject to rapid deterioration;
- live animals, with the exception of bees, leeches, silkworms;
- plants in any form and condition, plant seeds;
- precious stones in any form and condition, natural diamonds, with the exception of jewelry;
- narcotic drugs, psychotropic substances and their precursors, including in the form of medicines;
- ozone depleting substances.
Prepared by "Personal Prava.ru"
The Council of the Eurasian Economic Commission (EEC) approved new rules for the import of goods from abroad by citizens, leaving the limit on duty-free online purchases unchanged for 2018, but planning for its sharp reduction in the next two years. This was reported on Thursday, December 21, by the TASS agency with reference to the text of the document.
From 1 January 2018, it is intended to maintain the limit of €1,000 and 31 kg for such purchases made within one calendar month. But from the beginning of 2019, this limit will be reduced to €500 with the same weight. “From January 1, 2020, duty-free import standards will be reduced to €200 and 31 kg,” the EEC decision says. All restrictions on time and number of orders will be lifted.
The EEC report notes that countries that are members of the Eurasian Economic Union (Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan) may introduce additional restrictions to reduce import standards. An EEC representative explained to the agency that the limit of €200, which will be introduced in 2020, is the upper limit of the price range for duty-free import of goods from foreign stores for each of the countries included in the EAEU. The lower limit is not set and gives the bloc's member countries the opportunity to lower this limit even further.
Currently in Russia, parcels whose total monthly cost does not exceed €1,000 and whose weight does not exceed 31 kg are not subject to duties. If these limits are exceeded, then you must pay 30% of the cost of the goods (but not less than €4 per 1 kg). The same norm will remain in 2019. From 2020, if limits are violated, it will be necessary to pay a duty of 15% of the value of the parcel (but not less than €2 per 1 kg of “overweight”).
Previously, the Russian Ministry of Finance proposed to lower the threshold for duty-free import of goods from €1,000 to €20, starting July 1, 2018. According to the department, this measure would bring an additional 30 billion rubles to the Russian budget in 2018 and 60 billion rubles in 2019. Later, the Ministry of Finance admitted that such a sharp reduction in the threshold is unlikely.
Russian Post has developed its own scheme for reducing the limit on duty-free import of goods from abroad, proposing to discuss it within the framework of the Eurasian Economic Union (EAEU). The discussion was about a schedule for reducing this limit from €1,000 currently to €50 from January 1, 2021.
The agency proposed reducing the limit from €1,000 to €200 from January 1, 2019, to €100 from January 1, 2020, and to €50 from January 1, 2021.
Currently, the threshold for duty-free import of goods in international postal items (IPO) in Russia is €1000. In Belarus it is €22, in Armenia - $150, in Kazakhstan - €1000, in Kyrgyzstan - $1000. The Union Customs Code provides for an upper threshold for duty-free import of goods for personal use sent by international mail or delivered by a carrier at €1,000 in 2018, at €500 from January 1, 2019, and up to €200 from January 1, 2020.
The share of imported goods is still quite high, so the topic of accounting for customs duties when importing goods into the customs territory of the Russian Federation remains relevant, especially since accounting and tax accounting use different rules for forming the purchase price of goods. L.P. talks about what customs payments are (the procedure for their collection, payment deadlines, etc.), as well as how to correctly take into account customs payments and optimize accounting (bring tax and accounting closer together). Fomicheva, tax and duties consultant.
Types of customs payments
When purchasing imported goods, organizations pay a set of customs duties. The procedure for their collection is regulated simultaneously by both the Tax Code and the new Customs Code of the Russian Federation.When importing goods (work, services) into the customs territory of Russia, the following types of customs duties are collected (clause 1 of Article 318 of the Customs Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation):
- import customs duty;
- value added tax (VAT);
- customs duties;
- Excise tax
The general rules for collecting all taxes, including customs duties, are established in part one of the Tax Code of the Russian Federation.
Customs duties, VAT and excise taxes are classified as federal taxes and fees (clause 1 of Article 19 of the Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the fundamentals of the tax system in the Russian Federation”). Let us remind you that from January 1, 2005 the situation will change, since in accordance with the changes made by Federal Law No. 95-FZ of July 29, 2004, the system of taxes and fees of the Russian Federation will not include mandatory deductions (in particular, customs duties), the collection of which regulated by independent branches of legislation.
The Tax Code of the Russian Federation regulates (in terms of VAT and excise taxes):
The import of which goods is not subject to taxation (Article 150, paragraph 3 of Article 183 of the Tax Code of the Russian Federation);
Peculiarities of taxation when importing goods (clause 1 of Article 151, Article 152, clause 1 of Article 185, clause 1 of Article 186 of the Tax Code of the Russian Federation);
The procedure for determining the tax base for the import of goods (clause 1 of Article 153, Articles 160, 191 of the Tax Code of the Russian Federation);
Tax rates (clause 5 of article 164, article 193 of the Tax Code of the Russian Federation);
The procedure for calculating tax when importing goods (clause 5 of article 166, article 194 of the Tax Code of the Russian Federation);
The procedure for assigning tax amounts paid when importing goods to the costs of production and sale of goods (work, services);
The procedure for applying deductions (Articles 170, 171, 199, 200, 201 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation does not establish the moment for determining the tax base for VAT when importing goods, the procedure for paying VAT and excise taxes (Articles 177, 205 of the Tax Code of the Russian Federation), but refers us to the Labor Code of the Russian Federation.
With regard to customs duties, the Tax Code of the Russian Federation is limited to issues of its “participation” in the formation of the tax base for VAT, excise taxes, income tax and other taxes.
Regarding customs duties, there is little information in both codes. This is a non-tax component of customs payments. Customs duties represent a fee for services provided by customs authorities, and as such they should necessarily become the subject of legal regulation in the Labor Code of the Russian Federation.
Article 87 of the Labor Code of the Russian Federation mentions the fee for customs escort, but neither its size, nor the procedure for calculation and payment, nor other essential elements of taxation are defined. But currently, not only this fee is charged, but also fees for customs clearance and for storing goods in a customs warehouse. The Labor Code of the Russian Federation says nothing about them. The State Customs Committee of Russia dated December 25, 2003 issued Order No. 1542, which states that when collecting fees, one should be guided by the relevant provisions of the 1993 Labor Code of the Russian Federation (Articles 114 and 119), as well as the Instructions on the collection of customs fees for customs clearance, approved by order of the State Customs Committee Russia dated November 9, 2000 No. 1010. The fact that fees must be paid in 2004 is also stated in Article 27 of the Federal Law dated December 23, 2003 No. 186-FZ “On the Federal Budget for 2004.”
Payers of customs duties
The obligation to pay import customs duties and taxes arises from the moment of crossing the customs border (Clause 1, Clause 1, Article 319 of the Labor Code of the Russian Federation), and this obligation must be fulfilled by the declarant - the person who declares the goods or on whose behalf the goods are declared (Article 320 Labor Code of the Russian Federation).If the declaration is made by a customs broker (representative), then the customs broker is responsible for paying customs duties (clause 2 of Article 144 of the Labor Code of the Russian Federation). A customs broker is an intermediary who carries out customs operations on behalf and on behalf of the declarant or another person who is entrusted with the responsibility, or who is granted the right to carry out customs operations in accordance with the Labor Code of the Russian Federation (subclause 18, clause 1, article 11 of the Labor Code of the Russian Federation). Relations between a customs broker (representative) and declarants and other interested parties are based on a contractual basis.
In cases directly provided for by the Labor Code of the Russian Federation, the owner of a temporary storage warehouse, the owner of a customs warehouse, the carrier, or persons who are responsible for complying with the customs regime may be responsible for the payment of customs duties.
According to paragraph 4 of Article 320 of the Labor Code of the Russian Federation, in case of illegal movement of goods and vehicles across the customs border, responsibility for payment of customs duties (taxes) lies with persons illegally moving goods and vehicles, persons participating in illegal movement if they knew or should have known about the illegality of such a move. In case of illegal import, responsibility for payment of customs duties (taxes) is also borne by persons who acquired ownership or possession of illegally imported goods and vehicles, if at the time of acquisition they knew or should have known about the illegality of import, which is duly confirmed in the manner established by the legislation of the Russian Federation.
The Labor Code of the Russian Federation provides for cases when taxes and import customs duties are not paid. For example, if the total customs value of imported goods within one week to one recipient does not exceed 5,000 rubles. (Subclause 2, Clause 2, Article 319 of the Labor Code of the Russian Federation). In addition, declarants specified in Article 150 of the Tax Code of the Russian Federation are exempt from paying VAT, and excise taxes - in paragraph 3 of Article 183 of the Tax Code of the Russian Federation. The decision on release is made by the customs authority carrying out customs clearance of goods, or the State Customs Committee.
Procedure and terms for payment of customs duties
When importing goods, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival (clause 1 Article 329 of the Labor Code of the Russian Federation).The payment deadline may be extended. The payment deadline is changed in the form of a deferment or installment plan (clause 2 of Article 333 of the Labor Code of the Russian Federation). Deferment or installment payment of customs duties is provided for a period of one to six months (clause 6 of Article 333 of the Labor Code of the Russian Federation) upon a written application from the tax payer. In this case, goods declared for release for free circulation are considered conditionally released (clause 4 of Article 151 of the Labor Code of the Russian Federation). For granting a deferment or installment plan for the payment of customs duties (taxes), interest is charged on the amount of debt to pay customs duties based on the refinancing rate of the Central Bank of the Russian Federation in effect during the period of deferment or installment plan (Article 337 of the Labor Code of the Russian Federation).
The condition for granting a deferment or installment payment of tax, as a rule, will be security in the form of:
- collateral
- bank guarantee,
- depositing funds into the cash register or into the account of the customs authority in the federal treasury (cash deposit),
- guarantees (Articles 333, 340 of the Labor Code of the Russian Federation).
In case of non-payment or incomplete payment of customs duties and taxes within the established time limits, customs authorities collect customs payments from persons responsible for the payment of customs duties and taxes (Article 320 of the Labor Code of the Russian Federation), or at the expense of the cost of goods in respect of which customs duties have not been paid ( Article 352 of the Labor Code of the Russian Federation).
Collection is carried out from legal entities in an indisputable manner. Without going to court, collection can be made both on funds in bank accounts and on other property of the payer.
Customs payments can be paid in non-cash form to the account of the customs authority opened for these purposes, or in cash to the cash desk of the customs authority.
The moment of fulfillment of the obligation to pay customs duties, including VAT, in case of non-cash payment is the day the funds are written off from the payer’s bank account (Article 332 of the Labor Code of the Russian Federation). As follows from paragraph 2 of Article 150 of the Labor Code of the Russian Federation, customs authorities do not have the right to demand confirmation of the receipt of funds to the accounts of customs authorities. At the request of the person who paid customs duties and taxes, the customs authority is obliged to provide information about the receipt of funds to the account of this customs authority. Thus, the fulfillment of the obligation to pay customs duties creates the obligation of the customs authority to carry out customs clearance of goods without receipt of funds to the account of the customs authority.
But if the funds do not reach the accounts of the customs authorities, the goods are considered only conditionally released.
Advance payments towards upcoming customs payments are allowed. Advance payments can be made to the cash desk or to the account of the customs authority in the currency of the Russian Federation, as well as in foreign currency. At the request of the payer, the customs authority is obliged to provide him with a report on the expenditure of funds made as advance payments in writing no later than 30 days from the date of receipt of the request (clause 4 of Article 330 of the Labor Code of the Russian Federation).
If the payer disagrees with the results of the customs authority’s report, a joint reconciliation of the expenditure of the payer’s funds is carried out. The results of such reconciliation are documented in an act in the form determined by the federal executive body authorized in the field of customs affairs. The act is drawn up in two copies and signed by the customs authority and the payer. One copy of the act after its signing is subject to delivery to the payer (clause 4 of Article 330 of the Labor Code of the Russian Federation).
Advance payments can be returned at the request of the person who made them. The refund is carried out in the same manner as the refund of customs duties and taxes.
You can make customs payments using a customs card, which is similar to a credit card, but is used only for settlements with customs. The technology for settling customs payments using customs cards is described in Order No. 757 of the State Customs Committee of Russia dated August 3, 2001. The card can be used to pay customs duties, interest for deferment (installment plans), penalties and fines.
Persons responsible for payment calculate the amount of customs duties (taxes) independently in rubles (clause 1 of Article 324 of the Labor Code of the Russian Federation). In general, for the purposes of calculating customs duties and taxes, the rates in effect on the day the customs declaration is accepted by the customs authority are applied (clause 1 of Article 325 of the Labor Code of the Russian Federation).
Customs duties, taxes and customs fees are paid at the payer's choice both in the currency of the Russian Federation and in foreign currency, the rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the legislation of the Russian Federation on currency regulation and exchange control (clauses 2 and 3 of Article 331 of the Labor Code of the Russian Federation ).
Customs value of goods
The object of customs duties (taxes) are goods transported across the customs border, and the tax base for their calculation is the customs value of goods and (or) their quantity (Article 322 of the Labor Code of the Russian Federation).The customs value of goods is determined by the declarant using methods for determining customs value established by the legislation of the Russian Federation, and is declared to the customs authority when declaring goods (Article 323 of the Labor Code of the Russian Federation).
The customs value of goods is the basis for calculating customs payments of customs duties, VAT, and excise taxes (except for those calculated at specific rates). Therefore, it is this information about the declared goods that is of primary interest to the accountant. But the customs value is determined solely for the purposes of calculating customs duties.
The procedure for determining the customs value of imported goods is established in the Law of the Russian Federation dated May 25, 1993 No. 5003-1 “On the Customs Tariff”, Decrees of the Government of the Russian Federation dated November 5, 1992 No. 856, dated December 7, 1996 No. 1461, as well as by order of the State Customs Committee of the Russian Federation dated August 27, 1997 No. 522.
You can determine the customs value of imported goods using one of six methods:
- Method “at the transaction price of imported goods”;
- Method "at the price of a transaction with identical goods";
- Method “at the transaction price of homogeneous goods”;
- Cost subtraction method;
- Cost addition method;
- Backup method.
As a general rule, the customs value of imported goods includes all expenses incurred by the buyer before the goods are imported into the customs territory of Russia.
Customs value according to the “transaction price of imported goods” method is determined as follows:
Transaction price for imported goods + Additional costs for purchasing goods = Customs cost The import transaction price is the amount you are contractually obligated to pay to the foreign supplier.
Additional costs for the purchase of goods are the costs of a foreign supplier that are not included in the transaction price. These include:
- costs of transporting goods to the place of their import into Russia (airport, port or border checkpoint);
- cost of packaging, including the cost of packaging materials and packaging work;
- the cost of goods (work, services) that you transferred free of charge or at a reduced price to a foreign supplier for the production of imported goods;
- licensing and other fees for the use of intellectual property that you must pay as a condition of the sale of imported goods;
- the value of your income from the resale or use of imported goods, which you are contractually obligated to remit to the supplier.
The customs value is declared in the cargo customs declaration and in the declaration of customs value (DTV). The DTS is submitted simultaneously with the customs declaration and without it is invalid.
The total customs value of the declared goods must be indicated in column 12. This will be the sum of column 45 of the main and additional sheets of the customs declaration.
Customs officials may not agree with the value declared by the declarant, and then it is adjusted. Customs officers can, in the cases established in paragraph 7 of Article 323 of the Labor Code of the Russian Federation, independently determine the customs value.
The importer can appeal the customs decision in court and receive clarification on the details of the calculation made by it (clauses 3, 4 of Article 16 of the Law of the Russian Federation “On Customs Tariffs”).
Customs authorities must release the goods no later than three working days from the date of acceptance of the customs declaration, as well as from the day of presentation of the goods to the customs authorities (Article 152 of the Labor Code of the Russian Federation), therefore goods can be released, and additional customs payments accrued later.
Cost adjustment is carried out using special forms (CTS). If, as a result of the adjustment, the amount of customs duties has increased, an additional payment must be made.
Payment of additionally calculated amounts of customs duties and taxes must be made within 10 working days from the date of receipt of the customs officers’ request. In this case, penalties are not charged on the additional amount of customs duties and taxes paid within the specified period.
Customs checks the correctness of filling out the specified forms and the receipt of the additional amount of customs duties and makes a decision on the release of the goods. Until this moment, the goods are in a temporary storage warehouse.
In some cases, the result of such verification and adjustment may be a fine and possible confiscation. This happens if the reason for adjusting the customs value was:
- identification of fictitious documents and/or false information about the product;
- deliberate concealment and/or distortion of information about the circumstances of the transaction and the persons involved in it.
The value adjustment serves only to calculate the customs value. In accounting, goods are reflected at the price specified in the contract (including other expenses).
The amounts of customs duties and fees paid when importing goods are fully included in the actual cost of the goods.
Amounts of VAT actually paid at customs are accepted for deduction as imported goods are capitalized (except for the cases specified in paragraph 2 of Article 170 of the Tax Code of the Russian Federation).
Excise taxes are included in the cost of imported goods (except for the cases specified in paragraph 3 of Article 199 of the Tax Code of the Russian Federation).
The customs declaration and technical documentation are filed in the journal of received invoices, and a corresponding entry is made in the purchase book.
Tax accounting may use accounting data. Customs payments are included in full as expenses taken into account when calculating income tax.
Calculation of customs duties and fees
Column 47 “Calculation of customs duties and fees” of the customs declaration contains information about customs payments that must be paid when declaring goods. It indicates the fees for customs clearance of all goods declared in this customs declaration.In the “Type” column, enter a two-digit payment code in accordance with the customs payment classifier. Codes 10 - 13 indicate ruble and currency fees for customs clearance, 20 - import customs duty, 32 - 36 and 38 - “import” VAT, depending on its rate and the country of origin of the goods.
Opposite it, in the “Accrual Basis” column, indicate the basis for calculating this payment. As a rule, it is expressed in monetary units (Russian rubles). If the customs payment is calculated at a specific rate, the size of the taxable base in other units of measurement is entered in this column.
In the columns “Rate” and “Amount”, enter, respectively, the rate of customs payment and the amount in rubles and kopecks to be paid. The "SP" (payment method) column is intended for the letter code of the payment method. For example, code "BN" - non-cash payment, CT - in cash, TK - using microprocessor plastic cards.
Calculation details are given in column "B. Calculation Details". It contains information about all customs duties payable in connection with the declaration of all goods specified in the customs declaration. It contains entries consisting of four groups of numbers separated by hyphens.
The first group of numbers means the code of the type of customs payment, the next group - its amount in the currency in which the payment was actually paid, followed by the code of the payment currency. And, finally, its exchange rate to the Russian ruble, established by the Central Bank of the Russian Federation on the day of filing the customs declaration. The payment amount is rounded to two decimal places according to the rules of mathematics. Currency processing fees are indicated in the currency in which they are to be transferred.
If the payment was transferred in rubles, there is no need to enter it (in this case, the entry consists of three groups of numbers). For example, 12-6571.11-810 will mean that a ruble fee for customs clearance (code 12) in the amount of 6571.11 rubles has been paid (currency code rubles, in accordance with the All-Russian Classifier of Currencies - 810).
Please note that this column contains the amounts of all taxes and fees paid when registering all goods declared in the customs declaration, that is, indicated in columns 47 of the main and all additional sheets.
The calculation of customs duties is as follows.
The rates of customs clearance fees are 0.1% for ruble fees and 0.05% for foreign currency fees. However, if the goods were cleared outside the location of the customs authority or outside its working hours, clearance fees are charged at double rates (can be 0.2 and 0.1%, respectively).
Operations for the import of goods into the customs territory of the Russian Federation are recognized as subject to VAT taxation (clause 4, clause 1, article 146 of the Tax Code of the Russian Federation). The tax base is determined in accordance with Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation and the customs legislation of the Russian Federation (clause 1 of Article 153 of the Tax Code of the Russian Federation). According to paragraph 1 of Article 160 of the Tax Code of the Russian Federation, when importing goods, the tax base is determined as the amount of customs value subject to payment of customs duties and excise taxes (for excisable goods). The amount of VAT payable to the customs authority is calculated in accordance with paragraph 5 of Article 166 of the Tax Code of the Russian Federation as a percentage share of the tax base corresponding to the tax rate.
If the importer imports excisable goods, some of them must be paid excise taxes at customs. Their rates are given in Article 193 of the Tax Code of the Russian Federation. Excise taxes are not levied if the goods are imported from Belarus (Article 13 of the Federal Law of August 5, 2000 No. 118-FZ) or under special customs regimes (for example, re-export, processing under customs control, etc.).
Accounting and tax accounting
VAT and customs duties are federal taxes, therefore they are recorded on account 68 “Calculations for taxes and duties”, and customs duties are recorded on account 76 “Settlements with various debtors and creditors”. Their payment is reflected in correspondence with accounts 50, 51, 52.The amount of import customs duties and customs clearance fees is included in the purchase price of the acquired assets (goods and materials - clauses 5 and 6 of PBU 5/01, fixed assets - clause 8 of PBU 6/01).
In this case the wiring is done:
Debit 41 (07, 08, 10, 15) Credit 68 subaccount “Calculations for customs duties” (76 “Calculations for customs duties”)
Import customs duties and customs duties have been assessed.
In tax accounting, everything is not so simple.
The cost of inventory items included in material costs, is determined based on their purchase prices, including import customs duties and fees (clause 2 of Article 254 of the Tax Code of the Russian Federation). That is, the cost of materials in both types of accounting includes customs duties and taxes.
Price goods determined by the cost of their acquisition under the terms of the contract (subclause 3, clause 1, article 268 and 320 of the Tax Code of the Russian Federation). However, customs duties and fees for customs clearance paid to the customs authority are not included in the tax accounting of the value of the goods. For profit tax purposes, customs duties and customs fees paid when importing goods are indirect expenses and are recognized in the month of their implementation (Articles 252, 320, 272 of the Tax Code of the Russian Federation). Thus, the cost of imported goods in accounting and tax accounting will differ.
Initial cost fixed asset is defined as the amount of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of amounts of taxes that are subject to deduction or taken into account as part of expenses (clause 1 of Article 257 of the Tax Code of the Russian Federation). That is, the Tax Code does not directly indicate whether customs payments should be included in the initial cost of a fixed asset.
On the other hand, other expenses associated with production and sales include the amounts of taxes and fees accrued in the manner established by the legislation of the Russian Federation on taxes and fees, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation (subclause 1, clause 1, article 264 of the Tax Code RF). The procedure for calculating and paying customs duties and customs fees is established not by tax legislation, but by customs legislation (Article 2 of the Tax Code of the Russian Federation). Therefore, the amounts of the corresponding customs duties under this item cannot be taken into account, but can be attributed to other expenses associated with production and (or) sales, on the basis of subclause 49 of clause 1 of Article 264 of the Tax Code of the Russian Federation.
Which option for accounting for customs duties should you choose? Most likely, many accountants will choose the one that the tax authorities adhere to. The tax authorities’ position on this issue is expressed in letter No. VG-6-02/945 of the Ministry of Taxes of Russia dated 09/05/2003. Tax authorities require that import customs duties be included in other costs associated with production and sales, and not in the purchase price of goods. But this only works for goods. And the cost of materials and fixed assets, according to tax authorities, is determined taking into account customs duties. Thus, the cost of a fixed asset in two accounts can be brought closer together without conflicting with the tax authorities.
VAT paid at customs for imported goods (including fixed assets, materials), can be taken for deduction (clause 2 of Article 171 of the Tax Code of the Russian Federation). In this case, the purchased goods must be acquired for production activities or other operations subject to VAT, or for resale.
Please note: VAT is deductible in the tax period (month or quarter) in which imported goods, fixed assets or intangible assets were capitalized on the company’s balance sheet. Whether the money for the goods has been transferred to a foreign partner by this time or not does not matter (clause 44 of the Methodological recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Taxes of Russia dated December 20, 2000 No. BG-3-03/447 ).
The documents confirming the right to deduction, in this case, will be a foreign economic agreement (contract), an invoice (account) and a cargo customs declaration, where in column 47 the amount of VAT paid at customs is recorded.
There are cases when VAT paid at customs is deductible not acceptable, but is included in the cost of purchased goods. These cases are listed in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. Here are the main ones:
- imported goods are used for the production and sale of goods that are not subject to VAT;
- imported goods are used for the production and sale of goods, the place of sale of which is not recognized as the territory of Russia;
- the buyer of imported goods is not a VAT payer or has used his right to be exempt from paying tax (Article 145 of the Tax Code of the Russian Federation);
- imported goods are intended to be used for operations that are not recognized as the sale of goods (work, services) under Article 146 of the Tax Code of the Russian Federation.
You can register a customs declaration in the purchase book only if: VAT is paid at customs; the goods have been received.
All customs declarations must be registered in the purchase book (clause 10 of the Decree of the Government of the Russian Federation of December 2, 2000 No. 914). If the product is exempt from VAT, a note “without VAT” is made in the purchase book. Payment documents confirming the actual payment of value added tax to the customs authority are also indicated.
To do this, you need to indicate in the purchase book:
in column 6 - the country of origin of the goods and the customs declaration number (note: it is not necessary to record the date of registration of the customs declaration, since it is already contained in the customs declaration number);
- in column 3 - the date of actual payment of VAT when importing goods on the basis of payment documents;
- in column 4 - the date of registration of imported goods (work, services);
- in column 5 - the name of the seller;
- in column 8b (9b, 11b) - the amount of VAT paid;
- in column 8a (9a, 10, 11a) - the customs value of goods taking into account customs duties and excise taxes;
- in column 7 - the sum of columns 8a and 8b (9a and 9b, 11a and 11b).
The Vesna company received from the foreign supplier PPE-group a batch of goods from Germany, the contract value of which was 18,000 euros.
The customs duty is 3,600 euros, and the amount of VAT paid at customs is:
(18,000 EUR + 3600 EUR) x 18% = 3888 EUR.
Customs payments were transferred on May 25, 2004 by payment order No. 201. The official exchange rate of the Central Bank of the Russian Federation on this date was 35.60 rubles/EUR. Therefore, the following were listed: customs duty - 128,160 rubles. (3600 EUR x 35.6 rubles/EUR) and VAT - 138,412.80 rubles. (3888 EUR x 35.6 rubles/EUR).
When importing the goods, a cargo customs declaration was issued under the number 10004002/250504/0004236. On the same day, the goods were accepted for accounting (transfer of ownership occurred based on the terms of the contract).
On May 25, 2004, the following entry was made in the Vesna Company Purchase Book:
In column 8a we indicate the customs value of goods in rubles: (18,000 EUR + 3600 EUR) x 35.6 rubles/EUR = 768,960 rubles.
In column 8 - the amount of the customs value of goods including VAT: RUB 768,960. + 138,412.80 rub. = 907,372.80 rub.
The entry in the Purchase Book will look as shown in Table 1.
Table 1
| N p/p | date And number accounts- textures | date payment accounts- textures | Acceptance date for goods registration (works, services) | Name tion seller | TIN selling tsa | checkpoint selling tsa | A country origin Denia. Number gas turbine engine | Total shopping, including VAT | Including taxable purchases at a rate of 18% |
|
| Price shopping without VAT | Sum VAT |
|||||||||
| 1 | 2 | 3 | 4 | 5 | 5a | 5 B | 6 | 7 | 8a | 8b |
| 64 | - | 05.25.2004, pp. No. 201 | 25.05.2004 | PPE-groups | - | - | Germany 10004002/ 250504/ 0004236 | 907 372,80 | 768 960,00 | 138 412,80 |
Let's take a closer look at accounting for customs duties when purchasing goods from trade organizations.
We found out that customs duties and customs fees form taxable profit in one reporting period, and accounting profit in subsequent reporting periods (as the purchased goods are sold). In this regard, a trading organization has a taxable temporary difference, which leads to the formation of a deferred tax liability, because in accounting, expenses are recognized later than in tax accounting (subclauses 8-10, 12, 15 PBU 18/02 "Accounting for tax calculations" at a profit"). Let's look at how to take this difference into account using a specific example.
Example 2
On March 31, 2004, a wholesale trade organization (VAT payer) purchased goods with a contract value of USD 29,413.8 under a contract concluded with a foreign counterparty. Delivery of goods is carried out under the terms of DDU customs of a specific city (DELIVERY WITHOUT PAYMENT OF DUTIES (NAME OF DESTINATION) - DELIVERED DUTY UNPAID (NAMED PLACE OF DESTINATION) DDU......, i.e. customs clearance is the responsibility of the buyer). Ownership of the goods passes to the organization at the time of registration of the cargo customs declaration (CCD). The organization pays:
- import customs duty in rubles in the amount of 10 percent of the customs value of the goods;
- customs clearance fees of 0.1 percent in rubles and 0.05 percent in foreign currency;
- on a rate of 18 percent of the customs value of the goods and the customs duty payable.
On the same day, 50 percent of the goods were sold to the buyer. The proceeds from the sale amounted to 720,000 rubles, including VAT - 120,000 rubles. Let us conventionally assume that there were no other operations.
According to the accounting policy, the organization pays VAT “on shipment”. The organization determines income and expenses for profit tax purposes using the accrual method. Reporting periods for income tax are the first quarter, half a year, nine months.
The organization takes into account the actual cost of goods in subaccount 41-1, taxable temporary differences due to deviations in the cost of goods - in subaccount 41-4.
The following entries were made in accounting:
Debit 76 Credit 51
RUB 92,302 (29,413.8 USD x 10% x 31.3805 rubles per USD) - import customs duty was paid in rubles;
Debit 76 Credit 51
RUB 461.51 (29,413.8 USD x 31.3805 rubles per USD x 0.05%) - customs duty paid in foreign currency (type 11);
Debit 76 Credit 51
RUB 923.02 (USD 29,413.8 x RUB 31.3805 USD x 0.1%) - customs duty paid in rubles (type 10);
Debit 76 Credit 51
RUB 182,757.9 ((29,413.8 USD x 31.3805 rubles per USD + 92,302 rubles) x 18%) - VAT was paid at a rate of 18 percent of the amount of the customs value of the goods and the customs duty payable;
Debit 41-1 Credit 60
RUB 923,019.75 (29,413.8 USD x 31.3805 rubles per USD) - reflects the actual cost of the goods on the date of transfer of ownership;
Debit 41-4 Credit 76
RUB 93,686.53 (92,302 + 461.51 + 923.02) - import customs duties and customs clearance fees are taken into account;
Debit 19 Credit 76
RUB 182,757.9 - VAT paid at customs is taken into account;
Debit 68 Credit 19
RUB 182,757.9 - accepted for VAT deduction;
Debit 62 Credit 90-1
720,000 rub. - revenue from the sale of goods is recognized;
Debit 90-3 Credit 68
120,000 rub. - VAT on sales is reflected;
Debit 90-2 Credit 41-1
RUB 461,509.88 (RUB 923,019.75 x 50%) - the cost of goods sold is written off;
Debit 90-3 Credit 41-4 "Taxable temporary difference"
RUB 46,843.27 (RUB 93,686.53 x 50%) - 50 percent of customs duties and fees related to the goods sold are written off;
Debit 90-9 Credit 99-1
RUB 91,646.85 (720,000 - 120,000 - 461,509.88 - 46,843.27) - financial result is reflected;
Debit 99-2 Credit 68
RUB 21,995 (RUB 91,646.85 x 24%) - reflects the conditional income tax expense.
Taxable profit from the sale of goods for the reporting period will be 44,803.59 rubles. (720,000 - 120,000 - 461,509.88 - 93,686.53).
Debit 68 Credit 77
RUB 11,242 ((93,686.53 - 46,843.27) x 24%) - reflects the deferred tax liability.
income tax payable to the budget will be 10,753 rubles. (21,995-11,242).
As taxable temporary differences are reduced or completely settled (in this case, in subsequent periods when the remaining imported goods are sold), deferred tax liabilities will be reduced or completely settled. Amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in accounting by posting to the debit of account 77 and the credit of account 68.
We optimize the accounting of customs payments
... materials... goods
Near prospects
Accountants often ask the question, how to include customs duties in the cost of materials?
Those who take into account goods are looking for ways to account for customs duties in order to bring the cost of goods in accounting closer to their tax value and not use PBU 18/02. And there are such opportunities to optimize accounting using accounting regulations.
Firstly, let us turn to the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n, paragraph 2 of which states that goods are part of inventories acquired or received from other legal entities or individuals and intended for sale.
Secondly, in Appendix 2 to the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, customs and other payments related to the import of material assets are named as an integral part of transportation and procurement costs ( TZR).
Let's consider options for accounting for customs expenses as part of the cost of materials and goods.
... materials
There are two ways to determine the cost of received materials, taking into account the technical requirements. First, you can include customs duties in the actual cost of each unit of material purchased. Secondly, create the cost of materials using accounting prices. Let's look at both options in more detail.Option one. Including transport costs in the actual cost of each specific item of materials is very difficult from a practical point of view. After all, suppliers’ accompanying documents usually indicate materials of several types (sometimes several dozen). In this case, the total amount of customs payments must be distributed among all items of valuables that were received under this customs declaration. Is this done in proportion to what basis - cost, quantity (mass) or some other indicator? Depending on the base, the result of the distribution of costs per unit of goods will be different.
In our opinion, it is more logical to distribute customs duties in proportion to the cost of materials rather than to the quantity. After all, one invoice may indicate materials with different quantitative measurements. In addition, customs duties are paid, as a rule, based on the contract price of the imported goods.
This accounting option is advisable for organizations with a small range of materials.
The selected indicator for the distribution of customs duties must be fixed in the accounting policies of the organization.
Option two. An accountant can use the option of accounting for transportation and procurement costs described in paragraphs 80 and 83 of the Methodological Recommendations for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. It consists of using the discount price.
The accounting price can be the contract price of the supplier or the actual price according to the previous month, the planned price, etc.
In this case, the remaining expenses included in the actual cost of materials (deviations from the book price) are taken into account separately as part of transportation and procurement costs on a separate sub-account to account 16 “Deviation in the cost of material assets” or on a separate sub-account to account 10 “Materials”.
How many subaccounts of such deviations there will be, what range of materials they will be created for, how to write them off, the organization decides independently and consolidates the chosen methods in the accounting policy.
Then the materials are written off into production using one of the permitted methods (at the cost of each unit, at the average cost, using the FIFO or LIFO method). But only the accounting price of this material is taken into account. For example, it can select the contract price of imported material.
But deviations in the form of transportation and procurement costs are written off for individual types or groups on an average basis.
First, the average deviation coefficient is found, which shows how many deviations that arose per month are accounted for by 1 ruble of the cost of materials received per month (clause 87 of the Manual for accounting for inventories). Moreover, both the magnitude of deviations and the cost of received materials are calculated taking into account balances at the beginning of the month.
Then the found value is multiplied by the cost of written-off materials, and the result is attributed to the increase (increase in price) of the accounting value of the materials consumed.
It is important to remember one more rule here. It is allowed, if the proportion of transportation costs or the magnitude of deviations is small (no more than 10 percent of the accounting cost of materials), they can be completely written off to increase the cost of materials consumed immediately at the end of the month. Then no calculation is made.
This rule can be used by many.
Firstly, customs duties vary. The main part of them consists of import customs duties (remember that the legislation allows them to be set differentially depending on the country of origin of the goods - Article 3 of the Tax Code of the Russian Federation). It could be 5% or 10%. Taking into account the fact that customs duties total less than 1% of the price, it is quite possible that the share of customs duties will be no more than 10% of the contract price of imported materials. And, therefore, according to accounting rules, they can immediately be written off as expenses.
In tax accounting, customs expenses are also taken into account when determining the cost of materials (clause 2 of Article 254 of the Tax Code of the Russian Federation). However, the Tax Code of the Russian Federation does not contain rules for the distribution of such costs per unit of material. In our opinion, in this case the same method of forming the cost of materials should be used as in accounting. It should be specified in the organization’s accounting policies for tax purposes.
... goods
In accounting, organizations can take into account the costs of delivering goods (including customs duties) in two ways: include them in the cost of goods (clause 6 of PBU 5/01), or take them into account separately as part of sales costs (clause 13 of PBU 5/01). The selected option must be fixed in the accounting policy.If in accounting an organization takes into account customs expenses in the cost of goods, then the principles of distribution will be the same as for materials.
Typically, trading organizations do not include the costs of delivering goods in their cost, but are taken into account as part of sales expenses in account 44 “Sales expenses”. On account 44 it is also possible to take into account TZR in different ways.
First of all, if an organization receives goods at discount prices, it needs to decide whether to separate transportation costs from the total mass of deviations from the discount price or not. In the first case, transportation costs must be taken into account in a separate subaccount “Transportation costs for the delivery of goods to warehouses” to account 44 “Sales expenses”.
If you decide to account for transportation costs on a separate subaccount to account 44, you must decide whether to count the costs (transportation costs for delivery) attributable to the balance of goods at the end of the reporting period by means of a special calculation or not. Depending on this, this subaccount will either have a carryover balance, or it will have no balance at the end of the month.
Since in tax accounting this calculation is made only for costs associated with delivery, these costs must be separated from customs payments, allocating separate sub-accounts for each of them.
Depending on the volume of customs duties, it is possible to provide options for writing them off as expenses: in full or in a set proportion.
This calculation method also makes it possible to bring accounting closer to tax accounting. However, for their complete coincidence, it is necessary that the amount of transportation costs and the contract price of the goods in both accounts be the same.
If you decide not to calculate distribution costs for the balance of goods, then at the end of the month all expenses collected on account 44 can be written off as a debit to account 90. This option is permitted by paragraph 9 of PBU 10/99 “Organizational Expenses”. According to it, all selling expenses, which are understood as selling expenses, can be fully included in the cost of goods sold. In this case, account 44 will not have a balance at the end of the month.
So, there are many accounting options, we have named all of them. Each organization has its own specifics of transportation and procurement costs, and its own volume of customs duties. Therefore, each chief accountant decides independently which method to consolidate in the accounting policy, relying on regulatory documents and his professional judgment.
Near prospects
From January 1, 2005, it is planned to introduce changes and additions to Chapter 25 of the Tax Code of the Russian Federation, which, in particular, are aimed at bringing tax and accounting accounting closer together. For example, the draft law states that organizations in tax accounting, as well as in accounting, will be able to include customs duties in the initial cost of goods by securing the corresponding provisions in their accounting policies. So accountants have time to think about how to account for customs duties, and what accounting policies should be developed in light of upcoming changes in tax legislation.When ordering goods in the computeruniverse.ru store (“computeruniverse”, “computer universe”) for an amount exceeding the duty-free customs limit of 500 Euro and weighing more than 31 kg in one order you must pay customs duty upon receipt of the parcel at the customs service of your city or Russian Post office.
The duty remains 30% of the amount over the limit of 500 euros or 4 euros for each kg over the weight limit of 31 kg— this norm is valid from January to December 2019, and then from January 2020 the duty-free limit will be reduced to 200 euros!
At the same time, free discounts COUPONS ◄ for the first purchase they only allow you to partially compensate for the cost of delivery and do not in any way affect the final customs cost of the parcel.
ComputerUniverse and duty 2019
Since January 2019, Russia has new rules for parcels with goods for personal use from abroad. Now you can receive duty-free goods for one month worth no more than 500 euros and weighing no more than 31 kg. Wherein delivery is not included in the limit, and the cost and weight of all parcels within one calendar month are taken into account and summed up!
It is also important to understand that it is not the date of payment for the order in the computeruniverse store, but rather the entry in the track “ reception at customs"and the date opposite determines the calendar month by which the duty-free customs limit will be determined.
All these limits are described in more detail in the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 N 107 “ On certain issues related to goods for personal use"!
How to bypass the customs duty of 500 euros
Based on personal experience and analysis of customer reviews on this site, there is only one legal and completely legal way to bypass the customs duty of 500 euros in 2019.
You need to create 2 computeruniverse accounts for two different people with different shipping addresses. In this case, it is quite possible to pay for both orders with one card or PayPal account, but DISCOUNT ◄ on your first purchase will be used twice for each of those purchases!
The only drawback of this method is that it is not suitable for indivisible goods (expensive laptops and smartphones, TVs, etc.), but is only acceptable when ordering components or other similar goods.
The following message for store customers appeared on the store’s website earlier this year:
Attention! From January 1, 2019, the norms for importing goods for personal use without paying customs duties and taxes have changed.
Goods for personal use sent during a calendar month to one recipient who is an individual, the customs value of which does not exceed the equivalent of 500 euros, and the total weight of which does not exceed 31 kg, are not yet subject to duty!
If these values are exceeded, customs duties and taxes are paid at a flat rate of 30% of their customs value, but not less than 4 euros per 1 kilogram of weight in terms of excess of the cost norm of 500 euros and (or) the weight norm of 31 kilograms. In this case, submitting an additional declaration to the customs authorities is not required.
Payment of customs duties and taxes is made at the post office upon receipt of the postal item.
Computeruniverse wishes you happy shopping!
Computeruniverse store and duty 2018
At the end of June 2018, the Russian media began to actively discuss the topic of lowering the duty-free import threshold not from January 1, 2019, as previously planned, but from July 1, 2018. Then a couple of weeks later it was officially confirmed that there were no plans to reduce the limit in July 2018.
“Let me remind you that the decision to reduce the threshold to €500 has already been made. From January 1, 2019, the threshold for duty-free import by mail is reduced to €500, from 2020 - to €200. This is already a valid decision, it has already entered into force. €500 will come sooner or later. From July 1, no longer, but from January 1, for sure,” said Deputy Minister of Finance Ilya Trunin.
Thus, the plans of the Russian government to reduce the limit earlier than planned were officially refuted from official sources. So far, these plans of the Russian government have not been officially confirmed and have been refuted from official sources. Thus, the plans of the Russian government to reduce the limit earlier than planned were officially refuted from official sources.
The most popular and working The way out of this situation is to divide the order into an amount of up to 1,000 or 500 euros and assign each purchase to different relatives and friends. If you do not have this option, you can also use the “ delivery blocking”, which is only available when paying with PayPal during the checkout process in the CU cart.
The main thing is to correctly calculate so that the purchased video cards for one recipient arrive in the Russian Federation in different calendar months. At the same time, during 2018 - 2019 in Russia, the customs limit for foreign parcels will become smaller 1.000 euro…
It is also important to understand that it is not the date of payment for the order, but the entry in the track “ reception at customs "and the date opposite determines calendar month, according to which the duty-free customs limit will be determined.
WEIGHT limit
In addition, already in 2016 there were precedents for paying duties for exceeding the weight limit - this indicates the improvement of accounting not only for the cost, but also for the weight of parcels from abroad arriving in Russia!
For example, when within one calendar month 2 parcels arrive per person with a total cost of up to 1000 euros and weighing 20 kg each. In this case, you will have to pay a duty of 4 euros for each “extra” kilogram + again for customs clearance of 12.5 euros = approximately 50 euros at the exchange rate in Russian rubles on the date of “Arrival on the territory of Russia” in the track number of the postal item .
Duty free limit
For reference, duty-free customs threshold/limit for postal items for various countries as of 2016: Russia and Kazakhstan - 1000 euros, Belarus - 22 euros, Ukraine - 150 euros, Georgia - 120 euros. Delivery costs are not taken into account!
