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

When claiming exemption from the payment of customs duties, information on their calculation is indicated in column 47 DT in one main and one additional lines:

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

¹ Clause 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 goods for which the rate of export customs duty is set at 0% or 0 rubles. are subject to export customs duties.

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 indicated in column 5 DT.

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

When claiming exemption from the payment of customs duties, information on their calculation is indicated in column 47 DT in one main and one additional lines:

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

When declaring 17 goods (in column 5 DT the number 17 is indicated) are placed under the customs procedure for re-export. The declared goods have the following characteristics:

- in respect of one commodity with a customs value of 750 rubles. installed ad valorem rate export customs duty;

- in respect of two goods with a total customs value of RUB 500. combined rates of export customs duties have been established;

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

- 10 goods are not subject to export customs duties.

Customs duties will be calculated using two rates:

- the first rate in the amount of 8 530 rubles. determined on the basis of the total customs value of goods subject to ad valorem and combined rates of export duties (1 rubles);

- the second rate in the amount of 6 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 (000 goods):

When claiming exemption from payment of 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 in the second paragraph of clause 3 of the Resolution, when declaring in one DT filed for the purpose of placing under the customs procedure for export, information about goods not subject to export customs duties, and goods subject to export customs duties (except for the cases specified in paragraphs 8 and 9 of the Resolution), customs duties are paid at the rates established by the first paragraph of paragraph 3 of the Resolution in relation to goods subject to export customs duties.

When declaring 37 goods (in column 5 DT the number 37 is indicated) 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 RUB 500. an ad valorem rate of export customs duty has been established;

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

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

- 20 goods are not subject to export customs duties.

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

- the first rate in the amount of 8 530 rubles. determined on the basis of the total customs value of goods subject to ad valorem and combined rates of export duties (2 rubles);

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

6. In the cases provided for in clause 7 of the Resolution, a fixed rate of customs duties in the amount of 20 rubles is applied. in relation to goods that meet the conditions of paragraph 500 of the Regulation. 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 ships²placed under the customs procedures for 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 for re-export / re-import or release for domestic consumption (respectively).

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

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

When claiming exemption from the payment of customs duties, information on their calculation is indicated in column 47 DT in one main and one additional lines:

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

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

When exporting goods from the territory of the Russian Federation, temporary periodic customs declaration is applied, VTD filed, declared customs procedure export, in the 7th column DT the code "VTD" is indicated. Customs duties are payable at a flat rate of RUB 7. Information on the calculation of customs duties is indicated in column 750 DT in one main line:

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

 8. In the cases stipulated by clause 9 of the Resolution (incomplete customs declaration and / or periodic customs declaration), two types of rates shall be applied when exporting goods: the first is a fixed rate of 22 rubles. for each customs declaration in respect of goods for which the rates of export customs duties have not been established and (or) for which specific rates of export customs duties have been established; the second - depending on the total customs value of the declared goods, in respect of which ad valorem or combined rates of export customs duties have been established.

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

When importing goods with the use of periodic customs declarations, 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 export procedure. The declared goods have the following characteristics:

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

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

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

Customs duties are calculated using two rates:

- first rate - 27 rubles, determined based on the total customs value of goods subject to ad valorem and combined rates of export duties (000 rubles);

- the second rate - 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 in the fourth paragraph of clause 9 of the Resolution, when declaring in one in one DT filed for the purpose of placing under the customs procedure for export, information about goods not subject to export customs duties, and goods subject to export customs duties, customs duties shall be paid at the rates established by paragraphs two and three of clause 9 of the Resolution, in relation to the categories of goods listed therein subject to export customs duties. That is, customs duties in respect of goods that are not subject to export customs duties are not calculated and information about them is not subject to indication in column 47 DT. Information on customs duties in respect of goods subject to export customs duties is indicated in the manner specified in Example 7.