The list of budget classification codes recommended for use by participants of foreign economic activity when paying customs and other payments to the federal budget

number Name of payment Recommended federal income code for payment
1 Value added tax on goods imported into the territory of the Russian Federation 153 1 10 09000 01 0000 110
2 Excises on goods imported into the territory of the Russian Federation 153 1 10 09000 01 0000 110
3 Export customs duties on crude oil 153 1 10 09000 01 0000 110
4 Export customs duties on natural gas 153 1 10 09000 01 0000 110
5 Export customs duties on goods produced from oil 153 1 10 09000 01 0000 110
6 Other export duties 153 1 10 09000 01 0000 110
7 Customs duties 153 1 10 09000 01 0000 110
8 Customs duties, taxespaid by individuals at uniform rates of customs duties, taxes or in the form of aggregate customs payment 153 1 10 09000 01 0000 110
9 Advance payments for future customs and other payments 153 1 10 09000 01 0000 110
10 Security deposit to secure the payment of customs and other payments 153 1 10 09000 01 0000 110
11 Import duties (other duties, taxes and charges having equivalent effect) paid in accordance with Annex No. 5 to the Treaty on the Eurasian Economic Union of 29 in May 2014 (amount of payment (recalculations, arrears and arrears on the corresponding payment, including on canceled) 153 1 10 11010 01 1000 110
12 Import duties (other duties, taxes and charges having equivalent effect) paid in accordance with Annex No. 5 to the Treaty on the Eurasian Economic Union of 29 in May 2014 (interest and interest on the relevant payment) 153 1 10 11010 01 2000 110
13 Special, anti-dumping and countervailing duties paid in accordance with Annex No. 8 to the Treaty on the Eurasian Economic Union of 29 in May 2014 (amount of payment (recalculation, arrears and arrears on the relevant payment, including the canceled) 153 1 10 11160 01 1000 110
14 Special, anti-dumping and countervailing duties paid in accordance with Annex No. 8 to the Treaty on the Eurasian Economic Union of 29 in May 2014 (interest and interest on the relevant payment) 153 1 10 11160 01 2000 110
15 Provisional special, provisional anti-dumping and provisional compensation duties paid in accordance with Annex No. 8 to the Treaty on the Eurasian Economic Union of 29 in May 2014 (amount of payment (recalculations, arrears and arrears on the corresponding payment, including the canceled) 153 1 10 11230 01 1000 110
16 Provisional special, provisional anti-dumping and provisional compensation duties paid in accordance with Annex No. 8 to the Treaty on the Eurasian Economic Union of 29 in May 2014 of the year (interest and interest on the respective payment) 153 1 10 11230 01 2000 110
17 Utilization fee (the amount of the fee paid for the wheel vehicles (chassis) and trailers for them imported into the Russian Federation, except for wheeled vehicles (chassis) and trailers for them imported from the territory of the Republic of Belarus) 153 1 12 08000 01 1000 120
18 Utilization fee (penalty for late payment of the fee paid for wheeled vehicles (chassis) and trailers for them imported into the Russian Federation, except for wheeled vehicles (chassis) and trailers for them imported from the territory of the Republic of Belarus) 153 1 12 08000 01 1010 120
19 Utilization fee (the amount of the fee paid for wheeled vehicles (chassis) and trailers for them, imported into the Russian Federation from the territory of the Republic of Belarus) 153 1 12 08000 01 3000 120
20 Utilization fee (fines for late payment of the fee paid for wheeled vehicles (chassis) and trailers for them, imported into the Russian Federation from the territory of the Republic of Belarus) 153 1 12 08000 01 3010 120
21 Utilization fee (the amount of the fee paid for self-propelled vehicles and their trailers imported into the Russian Federation, except for self-propelled vehicles and trailers imported from the territory of the Republic of Belarus) 153 1 12 08000 01 5000 120
22 Utilization fee (the amount of the fee paid for self-propelled vehicles and their trailers imported into the Russian Federation from the territory of the Republic of Belarus) 153 1 12 08000 01 7000 120
23 State duty for making preliminary decisions on the classification of goods according to the single Commodity Nomenclature of the Foreign Economic Activity of the Customs Union 153 1 08 07410 01 1000 110
24 State duty for the issuance of excise stamps with a two-dimensional bar code containing the identifier of the unified state automated information system for recording the volume of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products for labeling alcoholic beverages 153 1 08 07500 01 1000 110
25 Other incomes from compensation of expenses of the federal budget (federal state bodies, Bank of Russia, governing bodies of state extra-budgetary funds of the Russian Federation) 153 1 13 02991 01 6000 130
26 Funds from the disposal and sale of confiscated and other property converted into the income of the Russian Federation (in terms of the sale of inventories of the said property) (other funds from the disposal and sale of confiscated and other property converted into the income of the Russian Federation) 153 1 14 03012 01 0400 440
27 Funds paid by importers to customs authorities for the issuance of excise stamps 153 1 15 06000 01 6000 140
28 Penalties (fines) for violation of acts constituting the law of the Eurasian Economic Union, the legislation of the Russian Federation on customs (excluded from January 1, 2020) 153 1 16 04000 01 6000 140
29 Penalties (fines) for violation of the currency legislation of the Russian Federation and acts of currency regulation bodies, as well as the legislation of the Russian Federation in the field of export control (excluded from January 1, 2020) 153 1 16 05000 01 6000 140
30 Penalties (fines) for violation of the legislation of the Russian Federation on the foundations of the constitutional system of the Russian Federation, on the state power of the Russian Federation, on the public service of the Russian Federation, on elections and referenda of the Russian Federation, on the Commissioner for Human Rights in the Russian Federation (excluded from January 1, 2020 of the year) 153 1 16 07000 01 6000 140
31 Monetary penalties (fines) and other sums collected from persons guilty of committing crimes, and in reimbursement of damage to property credited to the federal budget 153 1 16 21010 01 6000 140
32 Other income from monetary penalties (fines) and other sums of damages, credited to the federal budget 153 1 16 90010 01 6000 140
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The Federal Customs Service and the Federal Tax Service of the Russian Federation have approved an electronic check format for returning VAT to foreign citizens when exporting goods purchased in Russia.
00:15 01-12-2020 More detail ...
Almost two-thirds of the readers of BUH.1C surveyed supported an increase in the personal income tax rate to 20-24% for incomes over 12 million rubles.
23:35 30-11-2020 More detail ...
New codes were introduced in connection with the introduction of a whole range of amendments to the Tax Code of the Russian Federation.
22:45 30-11-2020 More detail ...