Customs in Russia

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Customs Procedures

Import Procedures
The Customs declaration can be made by the informant of a company that comes under Russian law and sent to the Customs office where this company has previously been registered. A company exporting to Russia can also call in a Customs broker who will take charge of carrying out Customs formalities in its name. Clearance inward, with immediate payment of duties and taxes, is the regime most commonly used by operators exporting to Russia.
Specific Import Procedures
There is a license system for certain specific products (pesticides, jewelery and precious materials, electrical material, etc.) which represent about 3% of all the goods imported. These licenses are issued by the Ministry of Foreign Economic Relations and controlled by the State Customs Committee.
Importing Samples
Biological samples and samples of medecines must be accompanied by specific certificates.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
9.89% on simple average according to the UNCTAD (2005). It is a relatively low rate.
Products Having a Higher Customs Tariff
Finished products (15%), foodstuffs (20%), agricultural products.
Preferential Rates
The rates displayed in the Customs tariff are applied to countries which benefit from the Most Favored Nation clause (MFN), i.e. the majority of third countries, including those of the EU.
Russia has a free trade agreement with the CIS countries and Serbia. In addition, a common economic area with Belarus and Kazakhstan within the framework of the Eurasian economic community has been created.
Customs Classification
Russia implements the Harmonized Customs System. The Customs tariff includes 11 032 tariff lines.
Method of Calculation of Duties
85 % of tariff lines are taxed on an ad valorem basis. Russian regulations provide for methods of determining Customs value, generally the CIF standard in conformity with the rules of the WTO.
The rest uses a combined system: the tariff applied is the maximum between the ad valorem tariff and a specific tariff, often fixed.
Method of Payment of Customs Duties
Duties and taxes are collected by the State Customs Committee.
Customs also collects fees for carrying out Customs formalities.
Payment is made in cash when making the Customs declaration. Clearing Customs is only authorized with a certificate proving payment has been made.
Import Taxes (Excluding Consumer Taxes)

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