Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
On January 1, 2015, the Eurasian Economic Union (EAEU) was launched, incorporating the tariff regulations previously outlined in the Russia-Belarus-Kazakhstan Customs Union (CU) established in 2010. Armenia’s accession into the EAEU came into force on January 2, 2015, while Kyrgyzstan’s accession came into effect on August 6, 2015. The Unified Customs Tariff of the EAEU/CU has undergone periodic revisions since 2011, with the rates of import customs duties now set per the obligations outlined in Russia’s WTO Accession Protocol. All issues such as tariffs, tariff-rate quotas, technical regulations, licensing, and certification are being harmonized by the Eurasian Economic Commission (EEC), the multilateral entity originally established by the member countries to manage the Customs Union which now oversees the Eurasian Economic Union. Current information on the harmonized tariffs of the EAEU/CU can be found on the Eurasia Economic Commission’s (http://www.eurasiancommission.org/en/Pages/default.aspx) website.
Tariffs for customs operations are established by the Resolution of the Government of the Russian Federation No. 863 of 28.12.2004. In 2020, the previously approved rates continue to apply. When submitting a declaration for goods in electronic form, customs duties are paid in the amount of 75% of the established ones.
Rates for customs clearance (taking into account the 75% rate for electronic declaration):
- Customs value of goods up to ₱200000 (approx. $2860) inclusive - the amount of customs duty ₱375 (approx. $5)
- Customs value of goods from ₱200000,1 to ₱450000 (approx. $2860,1 – $6428) inclusive - the amount of customs duty is ₱750 (approx. $11)
- Customs value of goods from ₱450000,1 to ₱1200000 inclusive (approx. $6429 – $17142) - the amount of customs duty is ₱1500 (approx. $21)
- Customs value of goods from ₱1200000,1 - to ₱2500000 inclusive (approx. $17143 – $35714) - the amount of customs duty ₱4125 (approx. $59)
- Customs value of goods from ₱2500000,1 to ₱5000000 inclusive (approx. $35715 – $71428) - the amount of customs duty is ₱5625 (approx. $80)
- Customs value of goods from ₱5000 000,1 to ₱10000000 inclusive (approx. $71429 – $142857) - the amount of customs duty ₱15000 (approx. $214)
- Customs value of goods from ₱10000000 (approx. $142858) - the amount of customs duty ₱22,500 (approx. $321)
The list of goods exempted from customs duties:
Goods of humanitarian aid; property belonging to diplomatic missions, consular services, official missions of foreign states and their employees; cultural values belonging to museums, archives, repositories of state or non-state forms of ownership; goods, intended for demonstration at exhibition events on a national scale, including at air shows; cash currency of the Eurasian Economic Union member states, excluding commemorative coins; goods with a total value of less than 200 € at the rate of the Central Bank on the day of declaration; goods, owned by private individuals for household use; international transport vehicles and spare parts and equipment at the same time as the vehicle.
Also, customs duty is not charged for the import/export of goods intended for sports competitions and filming, professional equipment for the release of media, scientific samples, and international mail.
The customs fee is carried out simultaneously with the customs filing. In case of customs escort, payment must be made before it starts, in case of customs storage - until the goods are handed over to the owner or the person representing him.
The declarant or his representative (customs broker) is responsible for the payment of customs duties. If the fact of non-payment or incomplete payment of customs duties is discovered, the collection is made either from the owner of the goods or from the customs broker.
In addition to Customs duties, import excise taxes may be applied for limited categories of products, such as luxury goods, alcohol and tobacco products, cars, diesel and motor oil, and other petroleum products. Import excise taxes range from 20% to 570%.
Since August 6, 2018, as part of the sanctions struggle for some imported goods from the United States, duties have increased. A complete list of these goods can be found in the Resolution of the Government of the Russian Federation dated July 6, 2018 N 788 “On approval of rates of import customs duties in respect of individual goods, the country of origin of which are the United States of America.”