How to calculate customs payments

Each time you visit a foreign country, you must go through customs. Only some pass by them, and some have to linger in order to pay customs duties on the import of things into the country. So that the amount of customs duties does not become a big surprise, the payment can be calculated independently.

Instruction manual

1

The Russian Tax Code clearly spells out what is the subject of customs interest, as well as how much it costs to import one or another quantity of goods. Pays customs duty, according to article 320 of the Tax Code of the Russian Federation, the person who brings the goods into the country and makes information about it in the declaration.

2

In most cases, customs duty is paid locally. Only after this, the person who has paid what is laid down in the treasury has the right to pick up the goods.

3

You can calculate the customs payment using a special plate in which information about the payment code is entered (this will help to classify the goods in accordance with the approved list of the customs authority), information about the currency in which this fee will be paid, information about the customs duty, and about the amount of VAT. Also for the calculation, you must specify the base for calculating the payment (as a rule, it is indicated in rubles). In the columns of the special plate “Rate” and “Amount”, it is necessary to indicate the current tax rate for this type of product and the amount required to be paid. The method of payment is also indicated - in cash, by bank transfer or by card.

4

Actually, the calculation of customs duties is as follows. The clearance fee rate is usually 0.1% for contributions in ruble terms and 0.05% for foreign exchange fees. But, if the goods are not registered directly at the point of the customs authority, but in another place, then the rate doubles. Operations on importation of goods are qualified as an object of taxation on VAT and are calculated as percentages of the tax base corresponding to the tax rate. If the importer imports goods that fall under the definition of excise taxes, he must additionally pay these excises at customs.

5

In addition, in order to calculate the customs payment, it is necessary to take into account the customs value of the goods. You can determine it by the formula, where the ruble against the dollar is multiplied by the purchase price of the goods. This will be the base value for calculating the customs payment. To get the total payment, you need to multiply the base unit by the import rate. If the goods are excisable, then the base unit is multiplied by the excise rate. We also calculate the value added tax. After all the indicators are added together. This will be the cost of customs duty.