ABCTRANS - Грузоперевозки из Европы и Азии. Доставка грузов из Финляндии, Швеции, Германии, Китая и других стран. Автомобильные, морские, железнодорожные и авиаперевозки

Customs duty - the compulsory contribution levied by the customs authorities of Russia on importation of goods into the customs territory of Russia or exportation of goods from this territory, which is an essential condition for such importation or exportation (clause 5 of article. 5 of the RF Law "On Customs Tariff"). Depending on the imposition of customs duty on imported or exported goods, there are two types of customs duties:
- Import (imported) customs duty;
- Customs export (export) customs duty.

The largest list of goods (by type) shall be subject to taxation of import customs duties.

Export customs duties levied on goods mainly classified as raw material, for example, wood and articles of wood, charcoal, crude oil, petroleum products, ethyl alcohol undenatured.

Legal basis of application in the RF customs duties are enshrined in the RF Law "On Customs Tariff". The order of payment of customs duty set TC RF.

Features of the calculation of customs duty depends on the type of bet. RF Law "On Customs Tariff" (Article 4) provides 3 types of bets:
a) The ad valorem rate of customs duty;
b) specific rate of customs duty;
c) the combined rate of customs duty.

Ad valorem (value) rate of customs duty is set as a percentage of the customs value of taxable goods. Therefore, the required amount of customs duty is calculated as the product of the customs value and the corresponding rate of duty as a percentage.

The specific rate of duty is established in terms of money for a certain unit of taxable goods. As the monetary equivalent of the euro in favor. For example, non-alcoholic beer - 0,6 euro per 1 liter or pocket lighters, gas (not to be re-fueling) - 5 euros for 1000.

The combined rate of customs duty, includes both the cost and quantitative indicators transported goods. Thus, depending on the size of the combined rate of customs duty may be determined either by comparison or by adding the values obtained. For example, the combined rate for clothing fur sheepskin - 20% there. stand. but not less than 30 euro per 1 pcs. indicates the calculation of customs duties through a consistent definition of variables on the value (20% there. stand.) and quantitative (30 euro per 1 pcs.) constituting rates.

Final tariff rate is determined by comparison to the greatest indicator. The combined rate for sports shoes - 15% there. stand. plus 0,7 euro per 1 pair, also indicates the sequence of calculation of the value and quantitative components, but the amount of customs duty is determined by adding the results.