Chapter 28.
CALCULATION OF CUSTOMS DUTIES AND TAXES
Article 322. Subject to Customs Duties, Taxes
Subject to customs duties and taxes shall be the goods conveyed across the customs border. defined by the Russian legislation on taxes and duties and by this Code. The taxable basis of customs duties and taxes comprises the goods customs value and/or their quantity.
Article 323. General Provisions for Defining and Declaring Goods Customs Value
1. The goods customs value is determined by the declarant in accordance with the methods of appraising customs value approved by law of the Russian Federation; the customs value determined thereby shall be stated to customs authorities at the instance of goods declaration.
2. The customs value stated by the declarant and the factual details used for appraising the goods customs value furnished by the declarant ought to be based on authentic documentarily certified information.
3. The customs authorities verify the goods declared customs value based on the procedures approved by the Federal Customs Authority pursuant to the provisions on this Customs Code.
Based on the documents and details furnished by the declarant and with consideration of the reference information at the disposal of said customs office which is used for appraising the goods customs value, the customs authorities will evaluate the method chosen by the declarant for appraising the goods customs value, as well as the accuracy of the goods customs value stated by the declarant.
4. In case the customs authorities deem insufficient the documents and information furnished by declarant for passing a resolution with regard to the stated goods customs value, the customs office concerned makes a written request to the declarant asking him (or her) to provide additional documents and details pertaining to said goods, and designate the time limit for their submission.
In order to prove the correctness of the stated goods value, the declarant should be obliged, on the request issued by the customs authorities, to furnish all the necessary additional documents and details or submit a formal written explanation stating the reasons preventing him (or her) from furnishing to the customs authorities the required documents and details. The declarant has the right to substantiate the correctness of the selected method of appraising the goods customs value and prove the authenticity of the information furnished to the customs authorities.
5. In the absence of facts proving the correctness of the goods customs value stated by the declarant or when the customs authorities have discovered evidence that the documents and the information submitted by the declarant are inauthentic or insufficient, the customs office has the right to take a decision to disapprove of the method chosen by the declarant for appraising the goods customs value and recommend that the declarant apply a different method for appraising the goods customs value. In this situation, the customs authorities and the declarant may hold consultations with regard to the method applicable for appraising the goods customs value.
6. If the goods customs value has not been determined within the time terms prescribed for the goods release (Article 152), said goods will be released against the declarant’s guarantee to disburse the dutiable payments that may be additionally levied on said goods. The customs office issues a written notification to the declarant informing him (or her) of the required guarantee of dutiable payments. No additional guarantee of dutiable payments will be required in the instance of exported stock-exchange commodities whose sale price remains unknown on the date of customs registration formalities.
7. In case the declarant failed to present requisite additional facts and documents requested by the customs authorities within the time limits prescribed by the customs office, or if the customs authorities have discovered evidence that the documents and the information submitted by the declarant are not authentic and/or sufficient, or if the declarant refused to determine the goods customs value by using another method recommended by the customs authorities, the customs office will determines the goods customs value on its own by way of consecutive application of the available methods of appraising goods customs value. The customs office shall be obliged to inform the declarant in writing of the decision taken with regard to the goods customs value not later than on the day following the day when said decision is made. In the instance when the customs office has determined the goods customs value following the goods release, the customs authorities will issue an invoice for customs payments (Article 350) in case additional redemption of customs duties and taxes is required. Settlement of the additionally charged amounts of customs duties and taxes should be completed within ten working days from the day when said invoice is received. If the additional amounts of customs duties and taxes are settled within the prescribed time limits, they shall be exempt from any penalty fees.
Article 324. Customs Duties and Taxes Calculation Procedure
1. Customs duties and taxes are calculated by the declarant or the other persons responsible for dutiable payments independently, except the instances stipulated by Item 3 of Article 295 of this Customs Code and Item 2 herein.
2. When an invoice for dutiable payments is issued as per Article 350 of this Customs Code, calculation of the customs duties and taxes is effected by the customs office concerned.
3. Calculations of the payable amounts of customs duties and taxes shall be made in using the legal tender of the Russian Federation.
Article 325. Application of Rates of Customs Duties and Taxes
1. Customs duties and taxes are calculated based on the rates effective on the day of acceptance by the customs authorities of the customs declaration, except the instance stipulated by Articles 150, 312, and Item 1 of Article 327 of this Customs Code.
2. Calculation of customs duties and taxes are based on the rates corresponding to the name and classification code of the goods and commodities stipulated by the Customs Tariff of the Russian Federation and the Tax Code of the Russian Federation, except the instances stipulated by the second paragraph herein, as well as the instances stipulated by Article 282 of this Customs Code pertaining to the application of general rates of customs duties and taxes to the goods conveyed across the customs border by natural persons for their personal use.
3. In the instance of declaring several names of goods under the same classification code, as per the Nomenclature of Goods subject to Foreign Trade, as per Article 128 of this Customs Code, such goods shall be liable for the customs duties and taxes corresponding to this classification code.
Article 326. Recalculation of Foreign Currency for Determining Customs Duties and Taxes
In the instances when calculation of customs duties and taxes, including appraisal of goods customs value, involves foreign currency, conversion of said foreign currency into the legal tender of the Russian Federation shall be based on the exchange rate established by the Central Bank of the Russian Federation for accounting and customs payments purposes effective on the day of acceptance of the customs declaration.
Article 327. Calculation of Customs Duties and Taxes Levied on Goods Illegally Conveyed across Customs Border or Use of Goods in Breach of Established Restrictions
1. The amounts of customs duties and taxes levied on goods which have been imported to the customs territory of the Russian Federation in breach of the terms and conditions stipulated by this Customs Code and for which due customs duties and taxes remain unpaid, shall be calculated based on the rates of customs duties and taxes effective on the day of crossing the customs border or on the day when said goods were discovered by the customs authorities if the date of the goods border crossing cannot be established. In case of loss, non-delivery or release without authorization by the customs authorities of the goods which were hauled subject to the domestic customs transit or stored under the temporary-storage procedure, the amounts of dutiable payments shall be calculated based on the using the rates effective for the date of when said goods were placed under the conformable customs procedure.
In case of the goods illegal export from the customs territory of the Russian Federation, the amounts of dutiable payments shall be calculated based on the rates of customs duties and taxes, effective on the day of the goods conveyance across the Customs border, or on the first day of the month or on the first day of the first month of the year within which said goods were exported if the date of the goods border crossing cannot be established.
2. The customs duties and taxes levied on the goods imported to the customs territory of the Russian Federation shall be calculated based on the goods customs value, their quantity or other characteristics, which were used for determining the goods tax basis, on the day of application of the customs duties and taxes pursuant to Item 1 herein. In case the sum of dutiable payments cannot be established due to non-submission to the customs office of accurate information on the goods nature, names, descriptions, quantities, countries of origin, and customs values, the amount of dutiable payments will be determined proceeding from the highest rates of customs duties, taxes, quantities and customs values of the goods which may be determined based on the available information. In case precise information on said goods is established within one year from the date of disbursement of dutiable payments and release of goods, the excessively paid amounts of customs duties and taxes shall be reimbursed, and underpaid amounts, charged on the released goods in accordance with this Section.
Deductible from the paid amount of customs duties and taxes levied on the goods, which have been imported to the customs territory of the Russian Federation, shall be the valued-added tax (VAT) charged during the goods circulation in the amount certified by the documents used for calculating the VAT pursuant to the Russian legislation on taxes and duties.
3. If the goods, which have been conditionally released, are used for the purposes other than those that served as the reason for their complete or partial exemption from customs duties and taxes, such goods shall be liable for the rates of customs duties and taxes effective on the day of acceptance of the customs declaration by the customs authorities. The customs value of the goods, their quantity, or other characteristics, which were used for determining the goods tax basis, shall be determined as on the day of application of customs duties and taxes.
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