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Resolution of the Government of the Russian Federation No. 342 of 26.03.2020

On the rates and basis for calculating customs duties for customs operations related to the release of goods

In accordance with Part 1 of Article 46 of the Federal Law "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation", the Government of the Russian Federation decides:

  1. To establish that customs fees for performing customs operations related to the release of goods (hereinafter - customs fees forcustoms operations), unless otherwise established by this resolution, are paid at the following rates:
    • 775 rubles in the case when the totalcustoms valuegoods do not exceed 200 thousand rubles inclusive;
    • 1550 rubles in the case when the total customs value of goods is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive;
    • 3,100 rublesin the case when the total customs value of goods is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive;
    • 8530 rublesin the case when the total customs value of goods is 1200 thousand rubles 1 kopeck or more, but does not exceed 2700 thousand rubles inclusive;
    • 12,000 rublesin the case when the total customs value of goods is 2,700 thousand rubles 1 kopeck or more, but does not exceed 4,200 thousand rubles inclusive;
    • 15,500 rublesin the case when the total customs value of goods is 4200 thousand rubles 1 kopeck or more, but does not exceed 5500 thousand rubles inclusive;
    • 20,000 rublesin the case when the total customs value of goods is 5500 thousand rubles 1 kopeck or more, but does not exceed 7000 thousand rubles inclusive;
    • 23,000 rublesin the case when the total customs value of goods is 7000 thousand rubles 1 kopeck or more, but does not exceed 8000 thousand rubles inclusive;
    • 25,000 rublesin the case when the total customs value of goods is 8000 thousand rubles 1 kopeck or more, but does not exceed 9000 thousand rubles inclusive;
    • 27,000 rublesin the case when the total customs value of goods is 9000 thousand rubles 1 kopeck or more, but does not exceed 10000 thousand rubles inclusive;
    • 30,000 rublesin the case when the total customs value of goods is 10000 thousand rubles 1 kopeck or more.

In respect of goods exported from the Russian Federation, for which the establishedad valoremor combined rates of export customs duties, with the exception of goods specified in paragraphs 8 and 9 of this resolution, customs duties for customs operations are paid at the rates provided for in this paragraph.

  1. In cases where the customs value of goods imported into the Russian Federation is not determined and is not declared, as well as in respect of goods exported from the Russian Federation (with the exception of goods specified in paragraph 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" as well as in paragraphs 8 and 9 of this resolution) the rates of export customs duties are not established or specific rates of export customs duties are established, customs fees for customs operations are paid at the following rates:
    • 6000 rubles for customs operations if the number of goods specified in the first paragraph of this paragraph in the customs declaration does not exceed 50 goods;
    • 12,000 rubles for customs operations if the number of goods specified in the first paragraph of this paragraph in the customs declaration is 51productand more, but not more than 100 products inclusive;
    • 20,000 rubles for customs operations if the number of goods specified in the first paragraph of this paragraph in the customs declaration is 101 goods or more.
  2. If, when exporting from the Russian Federation, one customs declaration declares information about the goods specified both in paragraph 2 of this resolution and in paragraph thirteen of paragraph 1 of this resolution, except for the cases specified in paragraphs 8 and 9 of this resolution, customs fees for customs operations are paid at the rates established respectively by paragraphs 1 and 2 of this resolution for each of the listed types of goods. 
    In the case of an application in one customs declaration for the purposes of placing under the customs procedure of export of goods not subject to export customs duties and goods subject to export customs duties, except in the cases specified in paragraphs 8 and 9 of this resolution, customs fees for customs operations are paid at the rates established by paragraph one of this paragraph in respect of in this paragraph, the types of goods subject to export customs duties.
  3. When performing customs operations in respect of goods imported into the Russian Federation by individuals for personal use, with the exception of those imported by individuals without payment of customs duties, taxes or with exemption from payment of customs duties, taxes, as well as goods specified in paragraphs 5 and 6 of this resolution, customs fees for customs operations are paid in the amount of 500 rubles.
  4. When performing customs operations in respect of passenger cars and other motor vehicles classified by codes 8702, 8703, 8704 21 and 8704 31 of the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and specified in paragraphs 1, 3 and 4 of Table 2 of Appendix No. 2 to the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 No. 107 "On in certain matters related to goods for personal use"imported into the Russian Federation by any means for personal use, customs fees for customs operations are paid in accordance with paragraph 1 of this resolution.
  5. When performing customs operations in respect of water and aircraft specified in paragraph 2 of Table 2 of Annex No. 2 to the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 No. 107 "On Certain issues related to goods for Personal use", customs fees for customs operations are paid at the following rates:
    • 5000 rubles for customs operations in respect of a vessel whose value does not exceed 100 thousand rubles inclusive;
    • 10000 rubles for customs operations in respect of a vessel, the cost of which is 100 thousand rubles 1 kopeck or more, but does not exceed 500 thousand rubles inclusive;
    • 20,000 rubles for customs operations in respect of a vessel, the cost of which is 500 thousand rubles 1 kopeck or more.
  6. When performing customs operations in respect of air, sea, river vessels, vessels of mixed (river-sea) navigation, imported into the Russian Federation and exported from the Russian Federation as goods in accordance with the customs procedures of temporary import (admission), temporary export, processing in the customs territory and processing outside the customs territory (if the operation for processing is the repair of such vessels), as well as upon completion of the customs procedures of temporary import (admission) by placing under the customs procedure of re-export, temporary export by placing under the customs procedure of reimport, processing in the customs territory by placing processed products under the customs procedure of re-export, processing outside the customs territory by placing processed products under the customs procedure of reimport or placing processed products under the customs procedure of release for domestic consumption, customs fees for customs operations are paid in the amount of20,500 rublesfor the ship.
  7. When submitting a temporary customs declaration in respect of goods to which a temporary periodiccustoms declaration, with the exception of the goods specified in paragraph 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", customs fees for customs operations are paid at the rate7750 rublesfor each temporary (including additional temporary) customs declaration.
    Upon subsequent submission to the customs authority of a full customs declaration for the same goods, customs fees for customs operations are paid at the rate22250 rublesfor each complete customs declaration.   
    When applying in a temporary (including additional temporary) or full customs declaration for the purpose of placing information on goods subject to export customs duties and goods not subject to export customs duties under the customs procedure of export, customs fees for customs operations shall be paid at the rates established by this paragraph.
  8. When applying incomplete customs declaration and (or) periodic customs declaration to goods, customs fees for customs operations during the export of goods, with the exception of goods specified in paragraph 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", are paid at the following rates:
    • in respect of goods for which the rates of export customs duties are not established and (or) for which specific rates of export customs duties are established, - at the rate provided for in paragraph two of paragraph 8 of this resolution, for each customs declaration;
    • in respect of goods for which ad valorem or combined rates of export customs duties are established - at the rates provided for in paragraph 1 of this resolution for each customs declaration.

When applying incomplete customs declaration and (or) periodic customs declaration to goods, in the case of a declaration in one customs declaration for the purposes of placing goods not subject to export customs duties and goods subject to export customs duties under the customs procedure, customs duties for customs operations shall be paid at the rates established by paragraphs two and three of this paragraph. in respect of the categories of goods listed in them, subject to export customs duties.

When applying periodic customs declaration to goods, customs fees for customs operations when importing goods are paid at the rates provided for in paragraph 1 of this resolution for each customs declaration.

  1. To recognize as invalid the acts of the Government of the Russian Federation according to the list according to the appendix.
  2. This resolution comes into force on 01.08.2020.
Letter of the Federal Customs Service of Russia No. 05-19/K-3210 dated 05.04.2020 Collapse the letter of the Federal Customs Service of Russia No. 05-19/K-3210 dated 05.04.2020

On payment of customs duties for customs operations in respect of exported goods

In accordance with paragraphs 2, 4 of Article 47 of the Customs Code of the Eurasian Economic Union (hereinafter -The EAEU) the rates of customs duties, as well as cases when customs duties are not paid, are established by the legislation of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU).

According to Part 1 of Article 46 of Federal Law No. 289-FZ of August 3, 2018 "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation" (hereinafter - Federal Law No. 289-FZ), the rates and the basis for calculating customs duties are established by the Government of the Russian Federation.

The cases when customs fees for customs operations related to the release of goods (hereinafter referred to as customs fees for customs operations) are not collected are determined by Article 47 of Federal Law No. 289-FZ.

Paragraph 26 of Part 1 of Article 47 of Federal Law No. 289-FZ establishes that customs duties for customs operations are not levied in respect of goods placed under the customs procedure of export, with the exception of goods subject to export customs duties.

Goods subject to export customs duties are goods for which the rate of export customs duty is established (including the rate of 0% and 0 rubles).

In this regard, the exemption from payment of customs duties for customs operations provided for in subparagraph 26 of Part 1 of Article 47 of Federal Law No. 289-FZ is applied to goods placed under the customs procedure of export, if the rates of export customs duties are not established in respect of such goods (including the rate in in the amount of 0% and 0 rubles).

Government Decree No. 342 comes into force from01.08.2020.

The rates of customs duties for customs operations established by paragraph 2 of Government Decree No. 342 are applied in cases where goods exported from the Russian Federation (with the exception of goods specified in paragraph 26 of Part 1 of Article 47 of Federal Law No. 289-FZ, as well as in paragraphs 8 and 9 of Government Decree No. 342) are not the rates of export customs duties have been established or specific rates of export customs duties have been established.

Taking into account the above, Government Resolution No. 342 does not contain legal norms that contradict the provisions of the legislation of the Russian Federation on customs regulation.

Additionally, we inform you that written explanations to declarants and other persons on the application of the legislation of the Russian Federation on customs regulation are given by the federal executive authority responsible for the development of state policy and regulatory regulation in the field of customs (part 7 of Article 4 of Federal Law No. 289-FZ).

The functions of developing and implementing state policy and regulatory regulation in the field of customs affairs were transferred to the Ministry of Finance of the Russian Federation in accordance with Presidential Decree No. 12 of January 15, 2016 "Issues of the Ministry of Finance of the Russian Federation".

Additionally, we inform you that you can evaluate the work of the FCS of Russia with the appeals and requests of citizens for completeness, speed and substance of the response using an online questionnaire on the official website of the FCS of Russia www.customs.en in the section "Open service" - " "Citizens' appeals".

Acting Head of the Main Directorate of Federal Customs Revenue and Tariff Regulation, Major General of the Customs Service S.A.Semashko

 

Information of the Federal Customs Service of Russia dated 15.06.2020 Collapse the information of the Federal Customs Service of Russia from 06/15/2020

Examples of filling in column 47 of the goods declaration when calculating customs duties for customs operations

Information on filling in column 47 of the declaration for goods in connection with the entry into force of the Decree of the Government of the Russian Federation of 26.03.2020 No. 342 "On the rates and basis for calculating customs duties for customs operations related to the release of goods"

The Federal Customs Service of Russia informs that from 1.08.2020, the Decree of the Government of the Russian Federation No. 342 of 26.03.2020 "On Rates and basis for calculating Customs Duties for Customs operations related to the release of goods" (hereinafter referred to as the Resolution) comes into force.

The Resolution establishes a number of features of the application of customs duty rates for customs operations related to the release of goods (hereinafter - customs duties). In order to be correctly reflected in the goods declaration (hereinafter -DT) information on the calculation of customs duties, the Federal Customs Service of Russia places examples on filling in column 47 DT.

General rules for filling in column 47 DT:

  • In the Russian Federation, the calculation of the amounts of customs duties is carried out on the main sheet in the 47 column DT.
  • Information on the type of payment is not entered in the 47th column of the DT if, in accordance with international treaties and acts constituting the law of the Eurasian Economic Union (hereinafter referred to as the Union), and (or) the legislation of the member State of the Union, a rate is not set for declared goods or a zero rate is set for this type of payment, and also if in accordance with the conditions of the claimed customs procedure, there is no obligation to pay this type of payment.
  • In the "Type" column, the code of the type of payment is indicated in accordance with the classifier of types of taxes, fees and other payments, the collection of which is assigned tocustoms authorities.
  • The column "Accrual basis" indicates the basis for calculating the payment, determined in accordance with international treaties and acts constituting the law of the Union, and (or) the legislation of the member State of the Union.
  • The "Rate" column indicates the set amount of the payment rate.
  • The calculated amount of the payment is indicated in the "Amount" column.
  • In the column "SP" (payment specifics), the code is indicated in accordance with the classifier of the specifics of the payment of customs and other payments, the collection of which is entrusted to the customs authorities.

1. Paragraph 1 of the Resolution establishes a general rule for determining the rate of customs duties, according to which the rate of customs duties is determined depending on the value of the total customs value of the declared goods. This rule applies, among other things, to goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties are established (with the exception of goods specified in paragraphs 8 and 9 of the Resolution).

Example 1

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:

View

Accrual basis

Bet

The amount

sp

1010

400 000,00

3,100 rubles .

3 100,00

ew

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

View

Accrual basis

Bet

The amount

sp

1010

400 000,00

3,100 rubles .

3 100,00

UN

1010

   

MIND

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.

Example 2

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:

View

Accrual basis

Bet

The amount

sp

1010

62

12,000 rubles .

12 000,00

ew

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

View

Accrual basis

Bet

The amount

sp

1010

62

12,000 rubles .

12 000,00

UN

1010

   

MIND

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.

Example 3

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):

View

Accrual basis

Bet

The amount

sp

1010

1 250 000,00

8,530 rubles .

8530,00

ew

1010

14

6 000 rubles .

6 000,00

ew

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

View

Accrual basis

Bet

The amount

sp

1010

1 250 000,00

8,530 rubles .

8530,00

UN

1010

   

MIND

1010

14

6 000 rubles .

6 000,00

UN

1010

   

MIND

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.

Example 4

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):

View

Accrual basis

Bet

The amount

sp

1010

2 000 000,00

8,530 rubles .

8 530,00

ew

1010

10

6 000 rubles .

6 000,00

ew

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

Example 5

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:

View

Accrual basis

Bet

The amount

sp

1010

 

20,500 rubles .

20 500,00

ew

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

View

Accrual basis

Bet

The amount

sp

1010

 

20,500 rubles .

20 500,00

UN

1010

   

MIND

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.

Example 6

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:

View

Accrual basis

Bet

The amount

sp

1010

 

7,750 rubles .

7 750,00

ew

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:

View

Accrual basis

Bet

The amount

sp

1010

 

22 250 rubles .

22 250,00

ew

 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).

Example 7

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:

View

Accrual basis

Bet

The amount

sp

1010

9 500 000,00

27,000 rubles .

27 000,00

ew

1010

 

22 250 rubles .

22 250,00

ew

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.

 

Information of the Federal Customs Service of Russia dated 10.07.2020 Collapse the information of the Federal Customs Service of Russia from 10.07.2020

On the application of the base for calculating customs duties for customs operations related to the release of goods in respect of goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties are established

On 01.08.2020, the Decree of the Government of the Russian Federation No. 342 of 26.03.2020 "On the rates and basis for calculating customs duties for Customs operations related to the release of goods" (hereinafter referred to as the Resolution on the rates of customs duties) comes into force.

Paragraph 1 of the resolution on the rates of customs duties establishes that in respect of goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties are established, with the exception of goods for which temporary periodic customs declaration, incomplete customs declaration and (or) periodic customs declaration are applied, customs duties for customs operations, related to the release of goods (hereinafter referred to as customs fees for customs operations) are paid at rates calculated from the customs value of the goods.

The rates of export customs duties on goods exported from the Russian Federation outside the member States of the Customs Union agreements are established by Decree of the Government of the Russian Federation No. 754 of 30.08.2013 (hereinafter referred to as the Resolution on export duty rates).

In accordance with the resolution on the rates of export duties in respect of certain goods (including those classified in items 1001 11 000 0, 1001 19 000 0, 1001 91 100 0, 1001 91 200 0, 1001 91 900 0, 2611 00 000 0, 2709 00 100 1, 2711 11 000 0, from 4403 11 000 1, out of 4403 11 000 9 of the unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union) the rate of export customs duty in the amount of 0% is established.

This rate is the ad valorem rate of customs duty.

In connection with the above, from 01.08.2020, it is necessary to determine and declare in the declaration for goods the customs value when declaring goods exported from the territory of the Russian Federation, in respect of which the rates of customs duties for customs operations calculated from the customs value of goods are applied, including when declaring goods in respect of which ad valorem rates of export customs duties are applied in the amount of 0%, except for goods in respect of which temporary periodic customs declaration, incomplete customs declaration and (or) periodic customs declaration is applied.

The Federal Customs Service of Russia draws attention to the fact that the decree on the rates of customs duties does not provide for the possibility of using, from 01.08.2020, for calculating customs duties for customs operations, the price actually paid or payable, indicated in the invoice issued in connection with the purchase and sale transaction, or the value given in commercial or other documents related to declared goods.