In the Russian Federation, all imported cars must pass customs clearance. Depending on who is the owner of the car, an individual or a legal entity, the amount of customs duties that must be paid when registering the vehicle is determined. Next, let's look at how much and for what you will have to pay when registering a car at customs in Vladivostok.
An important parameter when choosing a car is its age, it is considered taking into account the date of submission of documents for customs clearance, this factor is important to take into account when buying a car at auction, since the car still needs to be delivered to the place of registration in Vladivostok. As a result, some years are transitional, without knowing exactly the age of the car at the time of customs clearance, it is impossible to understand which category it falls into. The transition year for three-year-old cars is the current year minus three, for five-year-old cars - the current year minus five. For example, in August 2023, the transition years will be August 2018 and 2020, respectively. It is important to take into account the age of cars mainly when importing a car to an individual.
When calculating the cost of a car for an individual, customs payments are very different for passing and non-passing cars, customs payments for cars aged three to five years will be much less. If you purchase such cars, you can save on customs payments and get a high-quality car in excellent condition. You can always choose a car with lower mileage but at a more expensive price, which also increases its reliability and durability. In general, buying a car aged three to five years is the best choice for those who want to get a high-quality car at an affordable price and enjoy a comfortable ride for many years.
In the Russian Federation, the main item of expenditure for the registration of cars, in addition to its cost, are customs payments. The amount of customs payments for individuals when submitting cars underTPOit is determined by the age of the car and the volume of the internal combustion engine.
Cars up to three years old | ||
Customs valuein euros | Bet | |
from | before | |
8500 | 54 %, but not less than 2.5 € per 1 cm3 of engine volume | |
8500 | 16700 | 48 %, but not less than 3.5 € per 1 cm3 of engine volume |
16700 | 42300 | 48%, but not less than 5.5 € per 1 cm3 of engine volume |
42300 | 84500 | 48%, but not less than 7.5 € per 1 cm3 of engine volume |
84500 | 169000 | 48%, but not less than 15 € per 1 cm3 of engine volume |
169000 | ∞ | 48 %, but not less than 20 € per 1 cm3 of engine volume |
Cars from three to five years old | ||
Engine capacity, cc | Bet | |
from | before | |
1000 | 1.5 € per 1 cm3 of engine volume | |
1001 | 1500 | 1,7 € per 1 cm3 of engine volume |
1501 | 1800 | 2.5 € per 1 cm3 of engine volume |
1801 | 2300 | 2.7 € per 1 cm3 of engine volume |
2301 | 3000 | 3 € per 1 cm3 of engine volume |
3001 | ∞ | 3.6 € per 1 cm3 of engine volume |
Cars from five to seven years old | ||
Engine capacity, cc | Bet | |
from | before | |
1000 | 3 € per 1 cm3 of engine volume | |
1001 | 1500 | 3.2 € per 1 cm3 of engine volume |
1501 | 1800 | 3.5 € per 1 cm3 of engine volume |
1801 | 2300 | 4.8 € per 1 cm3 of engine volume |
2301 | 3000 | 5 € per 1 cm3 of engine volume |
3001 | ∞ | 5.7 € per 1 cm3 of engine volume |
Cars older than seven years | ||
Engine capacity, cc | Bet | |
from | before | |
1000 | 3 € per 1 cm3 of engine volume | |
1001 | 1500 | 3.2 € per 1 cm3 of engine volume |
1501 | 1800 | 3.5 € per 1 cm3 of engine volume |
1801 | 2500 | 4.8 € per 1 cm3 of engine volume |
2501 | 3000 | 5 € per 1 cm3 of engine volume |
3001 | ∞ | 5.7 € per 1 cm3 of engine volume |
For legal entities, the amount of customs duty is set as a percentage of the price of the car, with the proviso that the amount will be at least the set value in euros per 1 cm3 of engine volume. So, for example, for a car with an engine cylinder capacity of no more than 1000 cm3 from the date of release, which has been more than 5 years, but no more than 7 years, you will have to pay 20% customs duty (but not less than 0.36 euros per 1 cm3 of engine volume) + 20%VAT+Excise duty.
Gasoline-powered cars | |||
Cars up to three years old (new) | |||
TN CodeForeign economic activity | Engine capacity, cc | Bet | |
from | before | ||
8703211099 | 1000 | 15% duty + 20% VAT + Excise duty | |
8703221099 | 1001 | 1500 | 15% duty + 20% VAT + Excise duty |
8703231940 | 1501 | 1800 | 15% duty + 20% VAT + Excise duty |
8703231981 | 1801 | 2300 | 15% duty + 20% VAT + Excise duty |
8703231982 | 2301 | 2800 | 15% duty + 20% VAT + Excise duty |
8703231988 | 2800 | 3000 | 12.5% duty + 20% VAT + Excise duty |
8703241098 | 3001 | ∞ | 12.5% duty + 20% VAT + Excise duty |
8703241092 | 3000 | 3500 | 15% duty + 20% VAT + Excise duty |
8703241091 | 4200 | ∞ | 10% duty + 20% VAT + Excise duty |
Cars from three to five years old | |||
CodeHS | Engine capacity, cc | Bet | |
from | before | ||
8703219098 | 1000 | 20% duty (but not less than €0.36 € per 1 cm3 of engine volume) + 20% VAT + Excise duty | |
8703229098 | 1001 | 1500 | 20% duty (but not less than €0.36 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239049 | 1501 | 1800 | 20% duty (but not less than €0.36 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239083 | 1801 | 2300 | 20% duty (but not less than €0.44 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239089 | 2300 | 3000 | 20% duty (but not less than €0.44 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239089 | 3001 | ∞ | 20% duty (but not less than €0.44 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
Cars from five to seven years old | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703219094 | 1000 | 20% duty (but not less than €0.36 € per 1 cm3 of engine volume) + 20% VAT + Excise duty | |
8703229094 | 1001 | 1500 | 20% duty (but not less than €0.4 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239042 | 1501 | 1800 | 20% duty (but not less than €0.36 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239082 | 1801 | 2300 | 20% duty (but not less than €0.44 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703239088 | 2300 | 3000 | 20% duty (but not less than €0.44 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703249094 | 3001 | ∞ | 20% duty (but not less than €0.8 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
Cars older than seven years | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703219093 | 1000 | 1.4€ per 1 cm3 of engine volume + 20% VAT + Excise duty | |
8703229093 | 1001 | 1500 | 1.5€ per 1 cm3 of engine volume + 20% VAT + Excise duty |
8703239041 | 1501 | 1800 | 1.6€ per 1 cm3 of engine volume + 20% VAT + Excise duty |
8703239081 | 1801 | 2300 | 2.2€ per 1 cm3 of engine volume + 20% VAT + Excise duty |
8703239087 | 2300 | 3000 | 2.2€ per 1 cm3 of engine volume + 20% VAT + Excise duty |
8703249093 | 3001 | ∞ | 3.2€ per 1 cm3 of engine volume + 20% VAT + Excise duty |
Cars with a diesel engine | |||
Cars up to three years old (new) | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703311090 | 1500 | 15% duty + 20% VAT + Excise duty | |
8703321990 | 1501 | 2500 | 15% duty + 20% VAT + Excise duty |
8703331990 | 2501 | ∞ | 15% duty + 20% VAT + Excise duty |
Cars from three to five years old | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703319098 | 1500 | 20% duty (but not less than €0.32 € per 1 cm3 of engine volume) + 20% VAT + Excise duty | |
8703329098 | 1501 | 2500 | 20% duty (but not less than €0.4 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703339098 | 2501 | ∞ | 20% duty (but not less than €0.8 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
Cars from five to seven years old | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703319094 | 1500 | 20% duty (but not less than €0.32 € per 1 cm3 of engine volume) + 20% VAT + Excise duty | |
8703329094 | 1501 | 2500 | 20% duty (but not less than €0.4 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
8703339094 | 2501 | ∞ | 20% duty (but not less than €0.8 € per 1 cm3 of engine volume) + 20% VAT + Excise duty |
Cars older than seven years | |||
HS Code | Engine capacity, cc | Bet | |
from | before | ||
8703319093 | 1500 | 1.5 € per 1 cm3 of engine volume + 20% VAT + Excise duty | |
8703329093 | 1501 | 2500 | 2.2 € per 1 cm3 of engine volume + 20% VAT + Excise duty |
8703339093 | 2501 | ∞ | 3.2 € per 1 cm3 of engine volume + 20% VAT + Excise duty |
Vehicles that combine a reciprocating internal combustion engine with one or more electric motors are called hybrid electric vehicles (HEVs). For mechanical traction, these vehicles use the energy of both combustible fuels and devices for storing electrical energy, for example, an electric battery, a capacitor, a flywheel/generator.
There are different types of hybrid electric vehicles (HEVs), which differ in the transmission scheme such as parallel hybrids, serial hybrids, separate or parallel -serial hybrids and the degree of hybridization, for example, full hybrids, medium hybrids and hybrids with charging from the mains. Plug-in hybrids (PHEVs) include electric vehicles whose electric batteries can be recharged from an electrical outlet or charging station. Vehicles powered by one or more battery-powered electric motors are called electric vehicles (EVs).
The following operating modes can be provided in hybrid vehicles. Movement driven only by electric motors, movement driven only by electric motors and a battery charge from an internal combustion engine, movement simultaneously driven by electric motors and an internal combustion engine, deceleration in energy recovery mode, charging of the traction battery from an external source is provided.
The national standard of the Russian Federation GOST R59102-2020 "Electric vehicles and motor vehicles with combined power plants", approved by the order Rosstandart No. 799-st dated 09.10.2020 establishes terms and definitions in the field of standardization and certification of motor vehicles, in the design of which there is a traction electric drive and a rechargeable electric energy storage system.
The national standard of the Russian Federation GOST R 59089-2020 "Electric vehicles and motor vehicles with combined power plants. Categories according to energy efficiency parameters according to CO2 emissions", approved by order of Rosstandart No. 781-st dated 08.10.2020. in subparagraph 5.2.11 of paragraph 5.2, it fixes that in the requirements for filling out the sheet of technical characteristics of an automobile vehicle "Traction electric drive power" indicate the rated/peak power (kW) of a traction electric motor or total power, if there are several.
According to subparagraph 15 of paragraph 5 of the Board's decisionThe EAEU No. 100 dated 08/18/2015 indicates the rated power of the engine(s) (in kilowatts and in horsepower). If more than 1 engine is used in the design of the machine to drive it, the total rated power of all engines is indicated, which can be consumed simultaneously.
If, in the design of the machine, the mechanical energy of the internal combustion engine is converted into electrical energy for subsequent propulsion of the machine by means of an electric motor (electric motors), the rated power of the internal combustion engine is indicated.
By the decision of the EAEC Board No. 122 dated 09/22/2015, in the list of information specified in the EPTS, the maximum 30-minute power is indicated in the indicator "electric motor of an electric vehicle". According to the Decision of the EAEC Board No.81 dated 07/12/2016, the maximum power of the electric motor (ElectricMotorPowerMeasure) is the maximum useful power of the electric traction system at direct current, which the traction system can provide on average for a 30–minute period.If there are two electric motors in the vehicle, the total maximum 30-minute power of the two electric motors must be taken into account.
Letter of the Ministry of Finance of the Russian Federation No. 03-05-04-04/9167 dated 02/06/2023 Letter of the Ministry of Finance of the Russian Federation No. 03-05-04-04/22376 dated 03/16/2023Customs payments for hybrid cars are calculated in the same way as for cars with internal combustion engines.
Customs duties on vehicles powered only by an electric motor, for example a car NISSAN LEAFThey are set as a percentage of the price of the car and amount to 15% customs duty + 20% VAT. Moreover, the year of manufacture does not matter.
Customs clearance fees are paid to the state for the provision of car registration services at customs, bids forcustoms operationsestablished by Government Decree No. 342 dated 03/26/2020. and they depend on the cost of the car indicated in the invoice.
Customs fees | ||
The customs value of the car in rubles | Customs duty in rubles | |
from | before | |
200000 | 775 | |
200001 | 450000 | 1550 |
450001 | 1200000 | 3100 |
1200001 | 2700000 | 8530 |
2700001 | 4200000 | 12000 |
4200001 | 5500000 | 15000 |
5500001 | 7000000 | 20000 |
7000001 | 8000000 | 23000 |
8000001 | 9000000 | 25000 |
9000001 | 10000000 | 27000 |
10000001 | ∞ | 30000 |
*The price of the car is converted from the purchase currency into rubles on the day of filing the declaration.
Customs duties are the same for an individual and a legal entity/
This payment is paid only by a legal entity and an individual entrepreneur, the amount of excise duty is determined by the engine power and is considered horsepower.
If the car is equipped with both an internal combustion engine and an electric motor. For the purposes of calculating excise taxes, when determining engine power, it is necessary to take into account the maximum useful power of the electric traction system at direct current, which the traction system can provide for a 30-minute period of time.
If there are two electric motors in the vehicle, the total maximum 30-minute power of the two electric motors must be taken into account.
If, in the design of the machine, the mechanical energy of the internal combustion engine is converted into electrical energy for subsequent propulsion of the machine by means of an electric motor (electric motors), only the rated power of the internal combustion engine is indicated.
The excise tax rate applied from 01.01.2024 to 12/31/2024 inclusive
During the customs clearance of the car, it will also be necessary to pay a recycling fee. The purpose of collecting a recycling fee is to ensure and improve environmental safety, including protecting human health and the environment from harm caused by the use of such transport. At the same time, the mandatory payment is charged taking into account the technical characteristics of each type of machine, as well as depending on their wear and tear.
Size recycling fee it depends on the recipient of the car, an individual or a legal entity, and the age of the car and the engine volume also matter.
The base rate for passenger cars is set at 20,000 rubles. Depending on the volume and type of engine, as well as the age of the car, it is multiplied by the corresponding increasing coefficient. The amount of the disposal fee is calculated using the formula: U = B x K. Where U is the amount of the fee, B is the base rate, and K is the coefficient.
Table for calculating the amount of the recycling fee from 08/01/2023 | The base rate in rubles = | 20,000.00 ₽ | ||||
Types and categories of cargo vehicles | New vehicles (up to 3 years old) | Vehicles that have been released more than 3 years ago | ||||
Base rate | In rubles | Base rate | In rubles | |||
I. Vehicles put into circulation on the territory of the Russian Federation, categories including cross-country vehicles of category G, as well as special and specialized vehicles of the specified category | ||||||
1 | M1 | Vehicles with electric motors, with the exception of vehicles with a hybrid power plantIncluding vehicles equipped with serial hybrid power plants, with the exception of vehicles equipped with other types of hybrid power plants. According to PP No. 2547 dated 09/22/2023. | 1,63 | 32,600.00 ₽ | 6.1 | 122,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement of no more than 1000cm3 | 4.06 | 81,200.00 ₽ | 10.36 | 207,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 1000 cubic centimeters, but not more than 2000 cm3 | 15.03 | 300,600.00 ₽ | 26.44 | 528,800.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 2,000 cubic centimeters, but not exceeding 3,500 cm3 | 42.24 | 844,800.00 ₽ | 63.95 | 1,279,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 3,000 cubic centimeters, but not more than 3,500 cm3 | 48.5 | 970,000.00 ₽ | 74.25 | 1,485,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 3,500 cm3 | 61.76 | 1,235,200.00 ₽ | 81.19 | 1,623,800.00 ₽ |
I. Vehicles put into circulation on the territory of the Russian Federation, categories including cross-country vehicles of category G, as well as special and specialized vehicles of the specified category imported by individuals for personal useProvided that the vehicle is intended to be used for personal use and such a vehicle is registered to the specified person within 12 months from the date of its importation or registered to a person other than the person who imported such a vehicle after 12 months from the date of its importation. | ||||||
1 | M1 | Vehicles with electric motors, with the exception of vehicles with a hybrid power plant | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of no more than 1000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 1000 cubic centimeters, but not more than 2000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 2000 cubic centimeters, but not more than 3000 cm3 | 0.17 | 3,400.00 ₽ | 0.26 | 5,200.00 ₽ |
2 | M1 | Vehicles with an engine displacement of over 3,000 cubic centimeters, but not more than 3,500 cm3 | 48.5 | 970,000.00 ₽ | 74.25 | 1,485,000.00 ₽ |
2 | M1 | Vehicles with an engine displacement exceeding 3,500 cm3 | 61.76 | 1,235,200.00 ₽ | 81.19 | 1,623,800.00 ₽ |
from 01.10.2022, legal entities and individual entrepreneurs, when importing vehicles into the territory of the Russian Federation, must purchase and install an emergency call device.
For individuals according to the decree of the Government of the Russian Federation No. 891 dated 05/31/2023,Temporarily, until 02/01/2024, registration of cars imported from abroad has been simplified - no installation of an emergency call device is required.
You canbuy a car yourselforcontact our specialists who will help you choose a car, and will answer all current questions. We also provide a well-established scheme for the delivery of cars to anywhere in Russia, including car carriers, rail transport and container transportation, so that your car is delivered quickly and safely.
If, when checking the customs declaration, the customs value does not suit the customs inspector because he considers it low, he can adjust the customs value.
The customs value is defined as the amount that includes all costs incurred by the importer for the purchase and import of goods into the territory of the Russian Federation.
The adjustment of the customs value always begins with an additional check carried out under Article 69 of the TC CU. which consists in familiarization with the requested documents. The Inspector also sends requests to third parties involved in the transaction, banks, government agencies of foreign countries. The quality and composition of the documents provided by the declarant will determine the further chances of challenging the decision to adjust the customs value.
It is with the procedureCCCthe main number is connecteddepartmental complaintsand court proceedings arising in the customs sphere. For foreign trade participants, the adjustment of the customs value always leads to additional financial costs.
The importance of the customs value is due to the fact that it is the basis for calculating customs and other payments that are mandatory to be paid to the budget by the importer. The customs value is declared by the importer when declaring the cargo by drawing up and submitting a customs value declaration (DTS), which is filed together with the goods declaration (DT) and a package of supporting documents.
In the case when the customs authority does not agree with the customs value declared by the declarant, for example for such reasons as
As a result, the customs inspector will seek to adjust the customs value, which adjusts the value of the goods in the direction of increase. For this reason, the cost of customs duties that the importer must pay to the state also increases, which means that revenue to the budget increases, which is the main task of customs.
When this situation occurs, the declarant usually makes the following decisions.
The list of documents confirming the value of the declared value can be very extensive and depends on the customs customs where customs clearance takes place. The deadline for submitting such documents is set by the inspector, but it should not exceed 45 days.
In case of conditional adjustment, if the importer decides to return his security payments to the customs, he needs to direct his efforts to prove the declared customs value of the cargo indepartmental orderor in the arbitration court.
An appeal against the actions of the customs authority is possible only in case of disagreement with the adjustment and in the presence of a complete package of documents that may affect the entire supply chain of goods from the manufacturer to the final buyer.
It is important that the importer has all the necessary documents and information about the goods during delivery, this will be of great importance in the event of an adjustment of the customs value, one of the main documents confirming the value of the goods is the exportcustoms declaration.
ATA Carnet is an international customs document that allows taxableproducttemporary (for up to one year) import duty-free. It consists of unified forms of customs declarations that allow identifying goods that are used at each border crossing point. This is a worldwide guarantee for customs duties and taxes, which can replace the security deposit required by each customs authority. The ATA carnet can be used in several countries on several trips up to the entire validity period
ATA Carnet is an A4 book with a green cover, made up of sheets of different colors depending on the number of operations and countries (but no more than 10 temporary import operations). ATA carnet contains two main types of sheets - tear-off sheets and non-breakable roots.
They have different colors, which vary depending on the type of customs operation:
The composition of the carnet is determined by the route and the nature of the operation. At the same time, it is collected together and issued such a number of leaflets of various types that the declarant needs. ATA Carnet is filled in in English or, as directedCCIIn Russia, in another language of the country where the goods are temporarily imported using the ATA carnet.
ATA is an acronym for the French "Admission Temporaire" and English "Temporary Admission" terms denoting temporary importation.
The ATA Carnet is jointly managed by the World Customs Organization (WTO) and the International Chamber of Commerce (ICC) through its World Federation of Chambers.
ATA carnet allows foreign trade participants to minimize the time of customs clearance of goods and reduce the costs associated with the payment of customs duties and customs clearance.
In 1955, Charles Aubert (the first director of the Swiss Chamber of Commerce and Industry) conceived the idea of creating a document that simplifies and accelerates the temporary use of goods in another country. He based his idea on the existing bilateral system between Switzerland and Austria. This idea was supported by the Customs Cooperation Council (the predecessor organization of the WTO) and the International Chamber of Commerce (ICC). The Customs Convention on ECS books for commercial samples was adopted and entered into force on 03.10.1957 by joint efforts The World Customs Organization and the International Chamber of Commerce. ECS means the combined English and French words Echantillons Commerciaux - Commercial samples.
In 1961, the WTO adopted the Customs Convention on the ATA Carnet for the Temporary Import of Goods (ATA Convention), which entered into force on 30.07.1963. ATA books are considered an updated version of ECS books, which were no longer limited to commercial samples. More specific agreements for the types of permitted goods were subsequently developed and agreed upon by the WTO .
The States that have signed this Convention are convinced that the adoption of common procedures for the temporary duty-free import of goods will provide significant benefits for international commercial and cultural activities and will ensure a higher degree of harmony and uniformity in customs.
The ATA International System includes77 countries, including 28 EU member states. More than 165 thousand ATA carnets are issued annually in the world. The Russian Federation has been a party to customs conventions on temporary importation under the ATA Carnet since 1995. Since 2012, the ATA carnet has been used in Russia as a customs declaration for temporarily exported goods.
In Russia, the functions of issuing and guaranteeing ATA carnets of the association are performed by the Chamber of Commerce and Industry of the Russian Federation, which is connected with the established international practice, according to which the associations - guarantors of the functioning of the ATA system in the countries participating in customs conventions are, as a rule, national chambers of Commerce, forming the international ATA guaranteeing network of the World Federation of Chambers (WWF).
Russia applies a simplified procedure for customs clearance and customs control of temporary importation for those categories of goods that are regulated by the following annexes of the 1990 Convention to which it has acceded, namely:
The following goods can be moved on the ATA Carnet
Regulatory framework:
During customs controlcustoms authoritiesthe following forms of customs control are used:
Documents indicating the country of origin of the goods. It depends on the country of origin of the goodscustoms dutyand the possibility of obtaining benefits under trade agreements.