If the total customs value of the declared goods is 400,000 rubles, then customs duties are payable at the rate of 3,100 rubles. In this case, information on the calculation of customs duties is indicated in column 47 DT in one main line:

When applying for exemption from customs duties, information on their calculation is indicated in column 47 DT in one main and one additional line:

2. The Resolution does not establish the rate of customs duties in respect of goods placed under the customs procedure of export, if such goods are not subject to export customs duties¹. In this case, customs duties are not levied and, accordingly, information on the calculation of customs duties in respect of such goods is not indicated in column 47 of the DT. If none of the goods is subject to export customs duties in the DT filed for the purposes of placement under the customs procedure of export, then there will not be a single line in column 47 of such a DT containing information on the calculation of customs duties.

¹Paragraph 26 of Part 1 of Article 47 of the Federal Law "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation" (hereinafter - Federal Law No. 289-FZ)

Please note that the goods for which the export customs duty rate is 0% or 0 rubles. are subject to export customs duty.

3. In the cases provided for in paragraph 2 of the Resolution, the rate for calculating customs duties is determined depending on the number of goods in the DT that meet the conditions of paragraph 2 of the Resolution. This quantity of goods corresponds to the value specified in column 5 DT.

If all the declared goods satisfy the condition of paragraph 2 of the Resolution and their quantity specified in column 5 of the DT is 62, then customs duties are payable at the rate of 12,000 rubles. In this case, information on the calculation of customs duties is indicated in column 47 DT in one main line:

When applying for exemption from customs duties, information on their calculation is indicated in column 47 DT in one main and one additional line:

4. In the cases provided for by the first paragraph of paragraph 3 of the Resolution, two rates of customs duties are applied. One rate is determined depending on the value of the total customs value of the declared goods, in respect of which ad valorem or combined rates of export customs duties are established. The second rate is determined depending on the number of goods in the DT that meet the conditions of paragraph 2 of the Resolution.

During the customs declaration, 17 goods (the number 17 is indicated in column 5 of the DT) are placed under the customs procedure of re-export. The declared goods have the following characteristics:

- in respect of one product with a customs value of 750,000.00 rubles. installedad valorem rateexport customs duty;

- in respect of two goods with a total customs value of 500,000.00 rubles. combined rates of export customs duty have been established;

- specific rates of export customs duties have been established for 4 goods with a total value of 820,000.00;

- 10 goods are not subject to export customs duties.

Customs duties will be calculated using two rates:

- the first rate of 8,530 rubles is determined based on the total customs value of goods subject to ad valorem and combined export duty rates (1,250,000 rubles).;

- the second rate of 6,000 rubles is determined based on the total number of goods for which specific rates of export customs duties are established, and goods that are not subject to export customs duties (14 goods):

When applying for exemption from customs duties, information on their calculation is indicated in column 47 DT in two main and two additional lines:

5. In the case provided for by the second paragraph of paragraph 3 of the Resolution, when applying in one DT filed for the purpose of placing under the customs procedure of export, information on goods not subject to export customs duties and goods subject to export customs duties (except in cases specified in paragraphs 8 and 9 of the Resolution), customs duties are paid according to the rates established by the first paragraph of paragraph 3 of the Resolution in respect of goods subject to export customs duties.

During the customs declaration, 37 goods (the number 37 is indicated in column 5 of the DT) are placed under the customs export procedure. The declared goods have the following characteristics:

- in respect of two goods with a total customs value of 500,000.00 rubles. the ad valorem rate of export customs duty has been established;

- in respect of 5 goods with a total customs value of 1,500,000.00 rubles. combined rates of export customs duty have been established;

- in respect of 10 goods with a customs value of 2,180,000.00 rubles. specific rates of export customs duties have been established;

- 20 goods are not subject to export customs duties.

Customs duties in respect of goods not subject to export customs duties are not calculated. Customs duties on goods subject to export customs duties will be calculated using two rates:

- the first rate of 8,530 rubles is determined based on the total customs value of goods subject to ad valorem and combined export duty rates (2,000,000 rubles).;

- the second rate in the amount of 6,000 rubles is determined based on the total number of goods for which specific rates of export customs duties are established (10 goods):

6. In the cases provided for in paragraph 7 of the Resolution, a fixed rate of customs duties in the amount of 20,500 rubles is applied in respect of goods that meet the conditions of paragraph 7 of the Resolution. The application of this rate depends on the type of processing operations performed on/outside the customs territory of the Union, as well as on the specifics of the movement of goods.

Thus, a fixed rate of customs duties for customs operations is applied if the processing operation is the repair of ships² placed under the customs procedures of processing in the customs territory and processing outside the customs territory, as well as upon completion of the specified customs procedures by placing processed products under the customs procedures of re-export/reimport or release for domestic consumption (respectively).

²air, sea, river vessels, vessels of mixed (river-sea) navigation

Goods that meet the requirements of paragraph 7 of the Resolution, when exported from the territory of the Russian Federation, are placed under the customs procedure of processing outside the customs territory, the processing operation is repair. Customs duties are payable at a fixed rate of 20,500 rubles. In this case, information on the calculation of customs duties is indicated in column 47 DT in one main line:

When applying for exemption from customs duties, information on their calculation is indicated in column 47 DT in one main and one additional line:

7. In the cases established by paragraphs one and two of paragraph 8 of the Resolution, two types of fixed rates of customs duties are applied: 7,750 rubles. - when submitting a temporary (including additional temporary (hereinafter referred to as DVD)) customs declaration (hereinafter referred to as VTD), 22,250 rubles. - upon subsequent submission to the customs authority of the full customs declarations (hereinafter referred to as LDPE) for the same goods, for each full DT. In column 7 of the DT, in accordance with the classifier of the features of the customs declaration of goods, the code "VTD" is indicated in the temporary DT, and the code "LDP" is indicated in the full DT.

In the cases established by the third paragraph of paragraph 8 of the Resolution, when applying in one VTD/DVD, LDPE filed for the purpose of placing under the customs procedure of export, information about goods not subject to export customs duties and goods subject to export customs duties, fixed rates of customs duties established by paragraph 8 of the Resolution are also subject to application.

When exporting goods from the territory of the Russian Federation, temporary periodic customs declaration is applied, VTD is filed, declaredcustoms procedureFor example, the code "VTD" is indicated in the 7th column of the DT. Customs duties are payable at a fixed rate of 7,750 rubles. Information on the calculation of customs duties is indicated in column 47 DT in one main line:

Upon subsequent submission of each LDPE in respect of the same product, with the indication of the "LDPE" code in column 7 of the DT, customs duties are payable at a fixed rate of 22,250 rubles. In this case, information on the calculation of customs duties is also indicated in column 47 DT in one main line:

 8. In the cases established by paragraph 9 of the Resolution (incomplete customs declaration and/or periodic customs declaration), two types of rates are subject to application when exporting goods: the first is a fixed rate of 22,250 rubles for each customs declaration in respect of goods for which the rates of export customs duties and (or) for which set specific rates of export customs duties; the second - depending on the value of the total customs value of the declared goods, in respect of which ad valorem or combined rates of export customs duties are established.

In this case, column 7 of the DT indicates the code "NTD" / "PDT".

When importing goods using periodic customs declaration, customs duties are paid at the rates provided for in paragraph 1 of the Resolution for each customs declaration (see Example 1).

In case of customs declaration, incomplete customs declaration is applied to goods, the goods are placed under the customs procedure of export. The declared goods have the following characteristics:

- in respect of 10 goods with a total customs value of 5,000,000.00 rubles. the ad valorem rate of export customs duty has been established;

- in respect of 30 goods with a total customs value of 4,500,000.00 rubles. combined rates of export customs duty have been established;

- in respect of 10 goods with a customs value of 8,500,000.00 rubles. specific rates of export customs duties have been established;

Customs duties are calculated using two rates:

- the first rate is 27,000 rubles, determined based on the total customs value of goods subject to ad valorem and combined export duty rates (9 500 000,00 rubles).;

- the second rate is 22,250 rubles, a fixed rate of customs duties applied to goods for which specific rates of export customs duties are established:

9. In the case provided for by paragraph four of paragraph 9 of the Resolution, when applying in one in one DT filed for the purpose of placing under the customs procedure of export, information on goods not subject to export customs duties and goods subject to export customs duties, customs duties are paid at the rates established by paragraphs two and three of paragraph 9 Resolutions concerning the categories of goods subject to export customs duties listed in them. That is, customs duties in respect of goods not subject to export customs duties are not calculated and information about them is not subject to indication in column 47 of the DT. Information on customs duties in respect of goods subject to export customs duties shall be indicated in the manner specified in Example 7.