Russian Federation Government Resolution number 342 from 26.03.2020 years

On rates and the basis for calculating customs fees 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. Establish that customs fees for performing customs operations related to the release of goods (hereinafter referred to as customs fees for customs operations), unless otherwise provided by this resolution, are paid at the following rates:
    • 775 rubles when the total customs value goods does 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;
    • 3100 rubles in 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 rubles in 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;
    • 12000 rubles in the case when the total customs value of goods is 2700 thousand rubles 1 kopeck or more, but does not exceed 4200 thousand rubles inclusive;
    • 15500 rubles in 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;
    • 20000 rubles in 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;
    • 23000 rubles in 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;
    • 25000 rubles in 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;
    • 27000 rubles in 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;
    • 30000 rubles in the case when the total customs value of goods is 10000 thousand rubles 1 kopeck or more.

In relation to goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties, with the exception of goods specified in clauses 8 and 9 of this resolution, customs fees for customs operations are paid at the rates provided for in this clause.

  1. In cases where the customs value of goods imported into the Russian Federation is not determined or declared, as well as if in relation to 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 Amending Certain Legislative Acts of the Russian Federation ", as well as in clauses 8 and 9 of this resolution), the rates of export customs duties have not been established or specific rates of export customs duties have been established, customs duties for customs operations are paid at the following rates:
    • 6000 rubles for customs operations if the quantity of goods specified in the first paragraph of this clause in the customs declaration does not exceed 50 goods;
    • 12000 rubles for customs operations in the event that the number of goods specified in the first paragraph of this clause in the customs declaration is 51 product and more, but not more than 100 goods inclusive;
    • 20000 rubles for customs operations if the number of goods specified in the first paragraph of this clause in the customs declaration is 101 goods or more.
  2. If, when exporting from the Russian Federation, information about the goods specified both in paragraph 2 of this resolution and in paragraph thirteen of paragraph 1 of this resolution is declared in one customs declaration, except for the cases specified in paragraphs 8 and 9 of this resolution, customs duties for customs transactions 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 purpose of placing under the customs procedure for the export of 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 this resolution, customs duties for customs operations are paid at rates , established by the first paragraph of this clause in relation to the types of goods specified in this clause subject to export customs duties.
  3. When performing customs operations in relation to 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 clauses 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 relation to cars, passenger cars and other motor vehicles classified by codes 8702, 8703, 8704 21 and 8704 31 of the unified Commodity nomenclature for 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 of December 20.12.2017, 107 No. 1 "On certain issues related to goods for personal use" imported into the Russian Federation in any way for personal use, customs duties for customs operations are paid in accordance with paragraph XNUMX of this resolution.
  5. When performing customs operations in relation to ships and aircraft specified in paragraph 2 of Table 2 of Appendix No. 2 to the decision of the Council of the Eurasian Economic Commission No. 20.12.2017 dated 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 relation to a vessel, the value of which does not exceed 100 thousand rubles inclusive;
    • 10000 rubles for customs operations in relation to a vessel, the cost of which is 100 thousand rubles 1 kopeck or more, but does not exceed 500 thousand rubles inclusive;
    • 20000 rubles for customs operations in relation to a vessel, the cost of which is 500 thousand rubles, 1 kopeck or more.
  6. When performing customs operations in relation to aircraft, 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 for temporary import (admission), temporary export, processing at customs territory and processing outside the customs territory (if the processing operation is the repair of such vessels), as well as upon completion of the customs procedures for temporary import (admission) by placing under the customs procedure of re-export, temporary export by placing under the customs procedure of re-import, processing in the customs territory by placing processed products under the customs procedure for re-export, processing outside the customs territory by placing processed products under the customs procedure for re-importing or placing processed products under the customs procedure for release for domestic consumption, customs duties for customs operations are paid in the amount of 20500 rubles per ship.
  7. When submitting a temporary customs declaration in respect of goods to which the temporary periodic Customs declaration, with the exception of goods specified in clause 26 of part 1 of article 47 of the Federal Law "On customs regulation in the Russian Federation and on amending certain legislative acts of the Russian Federation", customs duties for customs operations are paid at the rate 7750 rubles for each temporary (including additional temporary) customs declaration.
    Upon subsequent submission to the customs authority of a full customs declaration for the same goods, customs duties for customs operations are paid at the rate 22250 rubles for each complete customs declaration.   
    When declaring in a temporary (including an additional temporary) or full customs declaration for the purpose of placing under the customs procedure for exporting information about goods subject to export customs duties and goods not subject to export customs duties, customs duties for customs operations are paid at the rates established this paragraph.
  8. When applying to goods incomplete customs declaration and (or) periodic customs declaration, customs fees for customs operations when exporting 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 Amending Certain legislative acts of the Russian Federation "are paid at the following rates:
    • in relation to 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 - at the rate provided for in paragraph two of clause 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 an incomplete customs declaration and (or) periodic customs declaration is applied to goods in the case of an application in one customs declaration for the purpose of placing goods not subject to export customs duties under the customs procedure, and goods subject to export customs duties, customs fees for customs operations are paid at the rates established by the second and third paragraphs of this clause in relation to the categories of goods listed therein subject to export customs duties.

When a periodic customs declaration is applied 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 regulation 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/XNUMX/XNUMX

On payment of customs fees for customs operations in relation to exported goods

In accordance with paragraphs 2, 4 of Article 47 of the Customs Code of the Eurasian Economic Union (hereinafter - 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 - the EAEU).

According to Part 1 of Article 46 of the Federal Law of August 3, 2018 No. 289-FZ "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 calculation customs fees are established by the Government of the Russian Federation.

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

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

Goods subject to export customs duties are understood to be goods for which the export customs duty rate is set (including a 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, applies to goods placed under the export customs procedure, if export rates have not been established for such goods. customs duties (including the rate of 0% and 0 rubles has not been established).

Government Decision No. 342 enters into force on 01.08.2020 year.

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 Clauses 8 and 9 of Government Resolution No. 342) do not establish the rates of export customs duties or set specific rates of export customs duties.

In view of the foregoing, Government Resolution No. 342 does not contain legal norms that contradict the provisions of the legislation of the Russian Federation on customs regulation.

In addition, we inform 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 body responsible for the development of state policy and legal 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 legal regulation in the field of customs were transferred to the Ministry of Finance of the Russian Federation in accordance with the Decree of the President of the Russian Federation dated January 15, 2016 No. 12 "Issues of the Ministry of Finance of the Russian Federation".

In addition, we inform you that you can assess the work of the FCS of Russia with appeals and inquiries from citizens for the completeness, speed and substance of the response using an online survey on the official website of the FCS of Russia www.customs.ru in the section "Open Service" - "Citizens' Appeals".

And about. Head of the Main Directorate of Federal Customs Revenues and Tariff Regulation, Major General of the Customs Service S.A.Semashko

 

Information from the Federal Customs Service of Russia dated 15.06.2020/XNUMX/XNUMX Collapse information of the Federal Customs Service of Russia dated 15.06.2020/XNUMX/XNUMX

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

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

The FCS of Russia informs that from 1.08.2020, the Resolution of the Government of the Russian Federation of 26.03.2020 No. 342 "On rates and the basis for calculating customs duties for customs operations related to the release of goods" (hereinafter - Resolution).

The decree establishes a number of features of the application of rates of customs duties for customs operations related to the release of goods (hereinafter referred to as 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 posts examples of how to fill 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 made on the main sheet in column 47 DT.
  • In column 47 DT, information on the type of payment is not entered 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 a member state of the Union, the rate for the declared goods is not established or a zero rate is established for this type of payment, as well as if, in accordance with the terms of the declared customs procedure, there is no obligation to pay this type of payment.
  • The column "Type" indicates the code of the type of payment in accordance with the classifier of types of taxes, fees and other payments, the collection of which is entrusted to Customs.
  • 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 a member state of the Union.
  • The column "Rate" indicates the established amount of the payment rate.
  • The "Amount" column indicates the calculated amount of the payment.
  • In the column "SP" (specifics of payment), the code is indicated in accordance with the classifier of the specifics of payment of customs and other payments, the collection of which is entrusted to the customs authorities.

1. Clause 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 total customs value of the declared goods. This rule applies, inter alia, to goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties are established (except for the goods specified in clauses 8 and 9 of the Resolution).

Example 1

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:

View

Accrual basis

Bet

Sum

JV

1010

400 000,00

3 100 rub.

3 100,00

Yiwu

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:

View

Accrual basis

Bet

Sum

JV

1010

400 000,00

3 100 rub.

3 100,00

UN

1010

   

MIND

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.

Example 2

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:

View

Accrual basis

Bet

Sum

JV

1010

62

12 000 rub.

12 000,00

Yiwu

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:

View

Accrual basis

Bet

Sum

JV

1010

62

12 000 rub.

12 000,00

UN

1010

   

MIND

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.

Example 3

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):

View

Accrual basis

Bet

Sum

JV

1010

+1 250 000,00

8 530 rub.

8530,00

Yiwu

1010

14

6 000 rub.

6 000,00

Yiwu

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:

View

Accrual basis

Bet

Sum

JV

1010

+1 250 000,00

8 530 rub.

8530,00

UN

1010

   

MIND

1010

14

6 000 rub.

6 000,00

UN

1010

   

MIND

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.

Example 4

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):

View

Accrual basis

Bet

Sum

JV

1010

+2 000 000,00

8 530 rub.

8 530,00

Yiwu

1010

10

6 000 rub.

6 000,00

Yiwu

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

Example 5

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:

View

Accrual basis

Bet

Sum

JV

1010

 

20 500 rub.

20 500,00

Yiwu

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:

View

Accrual basis

Bet

Sum

JV

1010

 

20 500 rub.

20 500,00

UN

1010

   

MIND

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.

Example 6

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:

View

Accrual basis

Bet

Sum

JV

1010

 

7 750 rub.

7 750,00

Yiwu

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:

View

Accrual basis

Bet

Sum

JV

1010

 

22 250 rub.

22 250,00

Yiwu

 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).

Example 7

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:

View

Accrual basis

Bet

Sum

JV

1010

+9 500 000,00

27 000 rub.

27 000,00

Yiwu

1010

 

22 250 rub.

22 250,00

Yiwu

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.

 

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

On the application of the basis for calculating customs duties for customs operations related to the release of goods in relation to goods exported from the Russian Federation for which ad valorem or combined rates of export customs duties have been established

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

Clause 1 of the decree on the rates of customs duties establishes that in relation 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 in respect of which temporary periodic customs declaration, incomplete customs declaration and (or) periodic customs declaration, customs fees for performing customs operations related to the release of goods (hereinafter - customs fees for customs operations) are paid at rates calculated from the customs value of goods.

The rates of export customs duties on goods exported from the Russian Federation outside the states - parties to the agreements on the Customs Union are established by the Decree of the Government of the Russian Federation dated 30.08.2013 No. 754 (hereinafter referred to as the decree on the rates of export duties).

In accordance with the regulation on the rates of export duties in respect of certain goods (including those classified in positions 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, from 4403 11 000 9 of the unified Commodity nomenclature for foreign economic activity of the Eurasian Economic Union) the rate of export customs duty is set at 0%.

This rate is the ad valorem customs duty rate.

In connection with the foregoing, 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 are applied, calculated from the customs value of goods, including when declaring goods subject to 0% ad valorem export customs duty rates, except for goods subject to temporary periodic customs declaration, incomplete customs declaration and (or) periodic customs declaration.

The FCS 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 the declared goods.

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