Customs fees for customs clearance

Customs fees for customs clearance - a type of customs payments levied for customs clearance of products or vehicles transported across the customs border.

Customs duties for customs clearance are charged in the currency of the Russian Federation in the amount of 0.1% of the customs value of products and additionally in the currency of the agreement in the amount of 0.05% of the customs value of products.

Article 72. Customs fees of the TC CU

1. Customs duties are inalienable payments levied by the customs authorities for their actions related to the release of products, customs escort of products, as well as for other actions established by the real Code and (or) the legislation of the countries - members of the customs union.

2. Everyone knows that the types and rates of customs duties are established by the legislation of the countries - members of the customs union.

3. It would be bad if we did not note that the size of, as we constantly say, customs fees cannot exceed the approximate cost of costs, as many think, of the customs authorities for actions in connection with which the customs fee is established.

4. Imagine one fact that the payers of customs duties, the timing of payment of customs duties, the procedure for their calculation, payment, return (offset) and collection, as well as cases when, as we used to say, customs duties are not subject to payment, are determined by the real Code and (or) legislation of the countries - members of the customs union.

Article 125. And indeed, the procedure for calculating customs duties

3. Calculation of the amounts of customs duties payable is done in the currency of the Russian Federation. In options, if for the purpose of calculating the amounts of customs duties, it is required to make, in general, a foreign currency conversion, the foreign currency exchange rate to the currency of the Russian Federation is applied, established by the Central Bank of the Russian Federation and working on the day of registration of the customs declaration by the customs authority.

Article 126. Indeed, the application of rates of customs duties

1. For the purpose of calculating the amounts of customs duties for customs operations, the rates in effect on the day of registration of the customs declaration by the customs authority are used.

Article 127. It should be emphasized that the terms of payment of customs duties

1.And indeed, customs fees for customs operations must, therefore, be paid immediately with the filing of a customs declaration.

Article 130. Rates of customs duties

1. The rates of customs duties for customs operations are established by the Government of the Russian Federation.

2. And it is not even necessary to say that the amount of customs fees for customs operations is limited by the approximate cost of services as if the customs authorities cannot exceed 100,000 rubles.

Resolution of the Government of the Russian Federation of August 31, 2011 N 724:

per one customs declaration - when declaring in one customs declaration of products classified in one group of a single commodity nomenclature, as usual, the foreign economic activity of the Customs Union;

when declaring in one customs declaration products classified in a pair of groups of a single Commodity Nomenclature of the foreign economic activity of the Walsall Accountants for Customs Union, the rates of customs duties for customs operations, therefore, are used for goods separately for, as we put it, each of these groups is a single Commodity nomenclature, as usual, the foreign economic activity of the Customs Union.