GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
About rates customs fees for customs operations *
Document as amended by:
(Russian newspaper, N 297, December 31, 2006);
(Rossiyskaya Gazeta, N 44, 03/17/2009);
(Rossiyskaya Gazeta, N 294, 12/28/2010);
(Rossiyskaya gazeta, N 162, 07/27/2011) (for the procedure for entry into force, see paragraph 2 of the Decree of the Government of the Russian Federation of July 20, 2011 N 595);
(Rossiyskaya Gazeta, N 201, 09.09.2011) (entered into force on October 1, 2011);
(Rossiyskaya Gazeta, N 91, 04/25/2012);
(Rossiyskaya gazeta, N 291, 12/18/2012) (applies to legal relations that arose from August 21, 2012).
____________________________________________________________________
________________
* Name as amended, put into effect on October 1, 2011 by Decree of the Government of the Russian Federation of August 31, 2011 N 724 ..
Government Russian Federation(preamble as amended, entered into force on October 1, 2011 by Decree of the Government of the Russian Federation of August 31, 2011 N 724
decides:
1. Establish that customs fees for customs operations are paid at the following rates (paragraph as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724):
500 rubles - for customs operations in respect of goods, the customs value of which does not exceed 200 thousand rubles inclusive
1 thousand rubles - for customs operations in respect of goods, the customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive dated August 31, 2011 N 724;
2 thousand rubles - for customs operations in respect of goods, the customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive dated August 31, 2011 N 724;
5.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2500 thousand rubles inclusive Russian Federation dated August 31, 2011 N 724;
7.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 2500 thousand rubles 1 kopeck or more, but does not exceed 5000 thousand rubles inclusive Russian Federation dated August 31, 2011 N 724;
20 thousand rubles - for customs operations in respect of goods, the customs value of which is 5,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive dated August 31, 2011 N 724;
30 thousand rubles - for the customs clearance of goods, the customs value of which is 10,000 thousand rubles 1 kopeck or more.
(Paragraph as amended, put into effect on August 22, 2012 by Decree of the Government of the Russian Federation of July 20, 2011 N 595.
the paragraph became invalid on August 22, 2012 - Decree of the Government of the Russian Federation of July 20, 2011 N 595 ..
For the purposes of applying this paragraph, when declaring a customs procedure for export in respect of goods for which no customs duties and taxes calculated on the basis of their customs value, the price actually paid or payable for these goods, indicated in the invoice issued in connection with the sale and purchase transaction, converted into rubles in the manner established by the legislation of the Russian Federation on customs. When applying for the said goods under the customs procedure for export in connection with other transactions, the cost of these goods is used, given in commercial or other documents relating to these goods, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs.
(The paragraph was additionally included from January 31, 2007 by Decree of the Government of the Russian Federation of December 25, 2006 N 803; as amended by Decree of the Government of the Russian Federation of July 20, 2011 N 595 by Decree of the Government of the Russian Federation of April 19 2012 N 347.
1_1. The item is additionally included from October 1, 2011 by the Decree of the Government of the Russian Federation of August 31, 2011 N 724 ..
2. The clause became invalid on May 26, 2012 - Decree of the Government of the Russian Federation of April 19, 2012 N 347 ..
3. When performing customs operations in respect of goods imported into the territory of the Russian Federation and exported from the territory of the Russian Federation valuable papers denominated in foreign currency, customs fees for customs operations are paid in the amount of 500 rubles in respect of a batch of securities issued under one customs declaration 595 by Decree of the Government of the Russian Federation of August 31, 2011 N 724.
4. When performing customs operations in respect of goods imported into the Russian Federation and exported from the Russian Federation individuals for personal, family, household and other non-exercise entrepreneurial activity needs (including goods sent to an individual who does not cross the border of the Russian Federation), with the exception of passenger cars classified in heading 8703, customs fees for customs operations are paid in the amount of 250 rubles (paragraph as amended, put into effect from August 4, 2011 by Decree of the Government of the Russian Federation of July 20, 2011 N 595; as amended, put into effect on October 1, 2011 by Decree of the Government of the Russian Federation of August 31, 2011 N 724.
5. When performing customs operations in respect of passenger cars classified in heading 8703 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to business activities customs fees for customs operations are paid in accordance with paragraph 1 of this resolution Decree of the Government of the Russian Federation of August 31, 2011 N 724.
6. When performing customs operations in respect of air, sea, river mixed (river-sea) navigation of ships imported into the Russian Federation and exported from the Russian Federation to quality of goods in accordance with the customs procedures for temporary import (admission), temporary export, processing in the customs territory and processing outside the customs territory (if the processing operation is the repair of such ships), as well as upon completion of the customs procedures for temporary import (admission) by placing under the customs procedure re-export, temporary export, placement under the customs procedure of re-import, processing in the customs territory, placement of processed products under the customs procedure of re-export, processing outside the customs territory, placement of processed products under the customs procedure of re-import or placement of processed products under the customs procedure of release for domestic consumption, customs fees for customs operations are paid in the amount of 10 thousand rubles per ship, unless otherwise provided by paragraph 7.3 of this resolution.
(Paragraph as amended, put into effect on May 26, 2012 by Decree of the Government of the Russian Federation of April 19, 2012 N 347.
7. The clause became invalid on May 26, 2012 - Decree of the Government of the Russian Federation of April 19, 2012 N 347 ..
7_1. When submitting a temporary customs declaration for goods to which a temporary periodical Customs declaration, customs fees for customs operations are paid at a rate of 5 thousand rubles. On subsequent submission customs authority complete customs declaration for the same goods, customs fees for customs operations are paid at the rates established by paragraph 1 of this resolution.
(The paragraph was additionally included from March 25, 2009 by Decree of the Government of the Russian Federation of March 10, 2009 N 220; as amended, put into effect on May 26, 2012 by Decree of the Government of the Russian Federation of April 19, 2012 N 347.
7_2. The item was additionally included from January 5, 2011 by the Decree of the Government of the Russian Federation of December 20, 2010 N 1067, became invalid from May 26, 2012 - Decree of the Government of the Russian Federation of April 19, 2012 N 347 ..
7_3. When exporting from the Russian Federation goods that are not subject to export customs duties, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid at a rate of 1 thousand rubles, provided that only goods that are not declared in one customs declaration subject to export customs duties.
Decree of the Government of the Russian Federation of April 19, 2012 N 347.
If, when exported from the Russian Federation, in one customs declaration, in addition to goods not subject to export customs duties, goods subject to export customs duties are declared, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid:
at the rate of 1 thousand rubles - in respect of goods not subject to export customs duties;
(Paragraph as amended, put into effect on May 26, 2012 by Decree of the Government of the Russian Federation of April 19, 2012 N 347.
at the rates established by paragraph 1 of this resolution - in respect of goods subject to export customs duties.
(The paragraph was additionally included from October 1, 2011 by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
7_4. When filing a declaration for goods in electronic form the rates of customs fees for customs operations are applied in the amount of 75 percent of the rates of customs fees for customs operations established by this resolution.
(The clause is additionally included from January 18, 2013 by Decree of the Government of the Russian Federation of December 12, 2012 N 1286, applies to legal relations that arose from August 21, 2012)
Prime Minister
Russian Federation
M. Fradkov
Application. The rates of customs fees for customs operations when submitting a temporary customs declaration in respect of goods to which temporary periodic customs declaration is applied, as well as when goods are exported from the Russian Federation, ...
Application
to the decision of the Government
Russian Federation
dated December 28, 2004 N 863
(extra included
from October 1, 2011 by a resolution
Government of the Russian Federation
dated August 31, 2011 N 724)
Rates of customs fees for customs operations when submitting a temporary customs declaration in respect of goods subject to temporary periodic customs declaration, as well as when exporting goods not subject to export customs duties from the Russian Federation*
* Customs duty rates for customs operations apply:
per one customs declaration - when declaring in one customs declaration goods classified in one group of the unified Commodity Nomenclature foreign economic activity Customs Union;
when declaring in one customs declaration goods classified in several groups of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, the rates of customs duties for customs operations are applied to goods separately for each of these groups of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union.
Group number according to the unified Commodity Nomenclature of Foreign Economic Activity | Rates of customs fees for customs operations when submitting a temporary customs declaration in respect of goods to which temporary periodic customs declaration is applied, as well as when goods are exported from the Russian Federation that are not subject to export customs duties |
|
Customs Union | when importing goods into the Russian Federation | when exporting goods from the Russian Federation |
5500 rubles | 5500 rubles |
|
7500 rubles | 5500 rubles |
|
7500 rubles | 50000 rubles** |
|
7500 rubles | 2000 rubles |
|
7500 rubles | 5500 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
7500 rubles | 50000 rubles** |
|
** From the date of accession of the Russian Federation to the World trade organization customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
2000 rubles | 2000 rubles |
|
7500 rubles | 7500 rubles |
|
5500 rubles | 1000 rubles |
|
1000 rubles | 1000 rubles |
|
7500 rubles | 7500 rubles |
|
5500 rubles | 2000 rubles |
|
7500 rubles | 2000 rubles |
|
7500 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
5500 rubles | 1000 rubles |
|
5500 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
7500 rubles | 5500 rubles |
|
20000 rubles | 7500 rubles |
|
2000 rubles | 7500 rubles |
|
50000 rubles** | 100,000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
7500 rubles | 100,000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
7500 rubles | 7500 rubles |
|
5500 rubles | 7500 rubles |
|
50000 rubles** | 5500 rubles |
|
5500 rubles | 50000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
2000 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 1000 rubles |
|
2000 rubles | 5500 rubles |
|
5500 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 5500 rubles |
|
2000 rubles | 5500 rubles |
|
2000 rubles | 5500 rubles |
|
2000 rubles | 2000 rubles |
|
5500 rubles | 7500 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 500 rubles |
|
1000 rubles | 500 rubles |
|
2000 rubles | 7500 rubles |
|
2000 rubles | 2000 rubles |
|
1000 rubles | 2000 rubles |
|
500 rubles | 500 rubles |
|
2000 rubles | 5500 rubles |
|
5500 rubles | 5500 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
1000 rubles | 1000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 1000 rubles |
|
5500 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
1000 rubles | 2000 rubles |
|
7500 rubles | 2000 rubles |
|
500 rubles | 500 rubles |
|
1000 rubles | 500 rubles |
|
1000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
1000 rubles | 2000 rubles |
|
2000 rubles | 100,000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
7500 rubles | 20000 rubles |
|
2000 rubles | 5500 rubles |
|
2000 rubles | 50000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
7500 rubles | 100,000 rubles** |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
2000 rubles | 20000 rubles |
|
1000 rubles | 5500 rubles |
|
5500 rubles | 20000 rubles |
|
7500 rubles | 5500 rubles |
|
5500 rubles | 7500 rubles |
|
2000 rubles | 2000 rubles |
|
1000 rubles | 2000 rubles |
|
7500 rubles | 5000 rubles |
|
5500 rubles | 5000 rubles |
|
20000 rubles | 5000 rubles |
|
7500 rubles | 5000 rubles |
|
100,000 rubles** | 5000 rubles |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
50000 rubles** | 5000 rubles |
|
** From the date of accession of the Russian Federation to the World Trade Organization, customs fees for customs operations are paid at the rate of 30,000 rubles. |
||
2000 rubles | 5000 rubles |
|
1000 rubles | 500 rubles |
|
2000 rubles | 500 rubles |
|
7500 rubles | 20000 rubles |
|
2000 rubles | 2000 rubles |
|
5500 rubles | 2000 rubles |
|
1000 rubles | 2000 rubles |
|
2000 rubles | 2000 rubles |
|
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
- Application. Rates of customs fees for customs operations when submitting a temporary customs declaration in respect of goods to which temporary periodic customs declaration is applied, as well as when goods are exported from the Russian Federation that are not subject to export customs duties (lost force)
Decree of the Government of the Russian Federation of December 28, 2004 N 863
"On the rates of customs fees for customs operations"
With changes and additions from:
December 25, 2006, March 10, 2009, December 20, 2010, July 20, August 31, 2011, April 19, December 12, 2012
The Government of the Russian Federation decides:
1. Establish that customs fees for customs operations are paid at the following rates:
500 rubles - for customs operations in respect of goods, the customs value of which does not exceed 200 thousand rubles inclusive;
1 thousand rubles - for customs operations in respect of goods, the customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive;
2 thousand rubles - for customs operations in respect of goods, the customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive;
5.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2500 thousand rubles inclusive;
7.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 2500 thousand rubles 1 kopeck or more, but does not exceed 5000 thousand rubles inclusive;
20 thousand rubles - for customs operations in respect of goods, the customs value of which is 5,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive;
30 thousand rubles - for the customs clearance of goods, the customs value of which is 10,000 thousand rubles 1 kopeck or more.
For the purposes of applying this paragraph, when declaring the customs procedure for export in respect of goods for which customs duties and taxes are not established, calculated on the basis of their customs value, the price actually paid or payable for these goods indicated in the invoice issued in connection with the sale and purchase transaction, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs. When applying for the said goods under the customs procedure for export in connection with other transactions, the cost of these goods is used, given in commercial or other documents relating to these goods, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs.
3. When performing customs operations in respect of securities denominated in foreign currency imported into the territory of the Russian Federation and exported from the territory of the Russian Federation, customs fees for customs operations shall be paid in the amount of 500 rubles in respect of a batch of securities issued under one customs declaration.
4. When performing customs operations in respect of goods imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activities (including goods sent to the address of an individual who is not the next across the border of the Russian Federation), with the exception of passenger cars classified in the heading of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, customs fees for customs operations are paid in the amount of 250 rubles.
5. When performing customs operations in respect of passenger cars classified in the heading of the single Commodity Nomenclature for Foreign Economic Activity of the Customs Union, imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activity, customs fees for customs operations are paid in accordance with paragraph 1 of this resolution.
6. When performing customs operations in respect of air, sea, river mixed (river - sea) navigation of ships 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 for 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 products processing under the customs procedure of re-export, processing outside the customs territory by placing processed products under the customs procedure of re-import or by placing processed products under the customs procedure of release for domestic consumption, customs fees for customs operations are paid in the amount of 10 thousand rubles per ship, unless otherwise provided by clause 7.3 of this resolution.
7.1. When submitting a temporary customs declaration for goods subject to temporary periodic customs declaration, customs fees for customs operations are paid at the rate of 5 thousand rubles. Upon subsequent submission to the customs authority of a complete customs declaration for the same goods, customs fees for customs operations shall be paid at the rates established by paragraph 1 of this resolution.
7.3. When exporting from the Russian Federation goods that are not subject to export customs duties, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid at a rate of 1 thousand rubles, provided that only goods that are not declared in one customs declaration subject to export customs duties.
If, when exporting from the Russian Federation, in one customs declaration, in addition to goods not subject to export customs duties, goods subject to export customs duties are declared, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid:
at the rate of 1 thousand rubles - in respect of goods not subject to export customs duties;
at the rates established by paragraph 1 of this resolution - in respect of goods subject to export customs duties.
Information about changes:
Decree of the Government of the Russian Federation of December 12, 2012 N 1286 supplemented the resolution with clause 7.4, which applies to legal relations that arose from August 21, 2012.
7.4. When filing a declaration for goods in electronic form, the rates of customs fees for customs operations in the amount of 75 percent of the rates of customs fees for customs operations established by this resolution are applied.
Rates are established at which customs fees are paid for the customs clearance of goods, including Vehicle moved across the customs border of the Russian Federation. The minimum amount is set at 500 rubles. - for customs clearance of goods, the customs value of which does not exceed 200 thousand rubles. inclusive. The maximum amount is set at 100 thousand rubles. - for customs clearance of goods, the customs value of which is 30,000 thousand rubles. 1 kop. and more.
When customs clearance of goods transported by rail in accordance with the customs regime of international customs transit, customs fees for customs clearance are paid in the amount of 500 rubles. for each consignment of goods transported under one railway bill of lading in one vehicle.
During customs clearance of securities denominated in foreign currency moved through the customs territory of the Russian Federation, customs fees for customs clearance are paid in the amount of 500 rubles. in respect of a lot of securities issued under one customs declaration.
Document as of August 2014
The Government of the Russian Federation decides:
1. Establish that customs fees for customs operations are paid at the following rates:
500 rubles - for customs operations in respect of goods, the customs value of which does not exceed 200 thousand rubles inclusive;
1 thousand rubles - for customs operations in respect of goods, the customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive;
2 thousand rubles - for customs operations in respect of goods, the customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive;
5.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2500 thousand rubles inclusive;
7.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 2500 thousand rubles 1 kopeck or more, but does not exceed 5000 thousand rubles inclusive;
20 thousand rubles - for customs operations in respect of goods, the customs value of which is 5,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive;
30 thousand rubles - for the customs clearance of goods, the customs value of which is 10,000 thousand rubles 1 kopeck or more.
The paragraph is invalid. - Decree of the Government of the Russian Federation of July 20, 2011 N 595.
For the purposes of applying this paragraph, when declaring the customs procedure for export in respect of goods for which customs duties and taxes are not established, calculated on the basis of their customs value, the price actually paid or payable for these goods indicated in the invoice issued in connection with the sale and purchase transaction, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs. When applying for the said goods under the customs procedure for export in connection with other transactions, the cost of these goods is used, given in commercial or other documents relating to these goods, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs.
1(1) - 2. No longer valid. - Decree
3. When performing customs operations in respect of securities denominated in foreign currency imported into the territory of the Russian Federation and exported from the territory of the Russian Federation, customs fees for customs operations shall be paid in the amount of 500 rubles in respect of a batch of securities issued under one customs declaration.
4. When performing customs operations in respect of goods imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activities (including goods sent to the address of an individual who is not the next across the border of the Russian Federation), with the exception of passenger cars classified in heading 8703 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, customs fees for customs operations are paid in the amount of 250 rubles.
5. When performing customs operations in respect of passenger cars classified in heading 8703 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to business activities , customs fees for customs operations are paid in accordance with paragraph 1 of this Decree.
6. When performing customs operations in respect of air, sea, river mixed (river - sea) navigation of ships 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 for 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 products processing under the customs procedure of re-export, processing outside the customs territory by placing processed products under the customs procedure of re-import or by placing processed products under the customs procedure of release for domestic consumption, customs fees for customs operations are paid in the amount of 10 thousand rubles per ship, unless otherwise provided by paragraph 7(3) of this resolution.
7. Has expired. - Decree of the Government of the Russian Federation of April 19, 2012 N 347.
7(1). When submitting a temporary customs declaration for goods subject to temporary periodic customs declaration, customs fees for customs operations are paid at the rate of 5 thousand rubles. Upon subsequent submission to the customs authority of a complete customs declaration for the same goods, customs fees for customs operations shall be paid at the rates established by paragraph 1 of this resolution.
7(2). Lost strength. - Decree of the Government of the Russian Federation of April 19, 2012 N 347.
7(3). When exporting from the Russian Federation goods that are not subject to export customs duties, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid at a rate of 1 thousand rubles, provided that only goods that are not declared in one customs declaration subject to export customs duties.
If, when exported from the Russian Federation, in one customs declaration, in addition to goods not subject to export customs duties, goods subject to export customs duties are declared, customs fees for customs operations, regardless of the customs procedure under which the exported goods are placed, are paid:
at the rate of 1 thousand rubles - in respect of goods not subject to export customs duties;
at the rates established by paragraph 1 of this Decree - in respect of goods subject to export customs duties.
7(4). When filing a declaration for goods in electronic form, the rates of customs fees for customs operations in the amount of 75 percent of the rates of customs fees for customs operations established by this resolution are applied.
Prime Minister
Russian Federation
M. FRADKOV
Application
to the Government Decree
Russian Federation
dated December 28, 2004 N 863
, dated 12.12.2012 N 1286)
1. Establish that customs fees for customs operations are paid at the following rates:
500 rubles - for customs operations in respect of goods, the customs value of which does not exceed 200 thousand rubles inclusive;
dated 31.08.2011 N 724)
1 thousand rubles - for customs operations in respect of goods, the customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive;
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
2 thousand rubles - for customs operations in respect of goods, the customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive;
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
5.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2500 thousand rubles inclusive;
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
7.5 thousand rubles - for customs operations in respect of goods, the customs value of which is 2500 thousand rubles 1 kopeck or more, but does not exceed 5000 thousand rubles inclusive;
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
20 thousand rubles - for customs operations in respect of goods, the customs value of which is 5,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive;
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
Paragraph 9 - Repealed
(as amended by Decree of the Government of the Russian Federation of 20.07.2011 N 595)
For the purposes of applying this paragraph, when declaring the customs procedure for export in respect of goods for which customs duties and taxes are not established, calculated on the basis of their customs value, the price actually paid or payable for these goods indicated in the invoice issued in connection with the sale and purchase transaction, converted into rubles in the manner prescribed by the customs legislation of the Russian Federation. When applying for the said goods under the customs procedure for export in connection with other transactions, the cost of these goods is used, given in commercial or other documents relating to these goods, recalculated into rubles in accordance with the procedure established by the legislation of the Russian Federation on customs affairs.
dated 12/25/2006 N 803, dated 07/20/2011 N 595, dated 04/19/2012 N 347)
The law is simple: Due to the loss of force of Decree of the Government of the Russian Federation of December 2, 2000 N 914, one should be guided by the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 adopted instead
(as amended by Decree of the Government of the Russian Federation of August 31, 2011 N 724)
4. When performing customs operations in respect of goods imported into the Russian Federation and exported from the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activities (including goods sent to the address of an individual who is not the next across the border of the Russian Federation), with the exception of passenger cars classified in heading 8703 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, customs fees for customs operations are paid in the amount of 250 rubles.
(as amended by Decrees of the Government of the Russian Federation of 20.07.2011 N 595, of 31.08.2011 N 724)
7(1). When submitting a temporary customs declaration for goods subject to temporary periodic customs declaration, customs fees for customs operations are paid at the rate of 5 thousand rubles. Upon subsequent submission to the customs authority of a complete customs declaration for the same goods, customs fees for customs operations shall be paid at the rates established by paragraph 1 of this resolution.
(as amended by Decree of the Government of the Russian Federation
Government of the Russian Federation Decree of December 28, 2004 N 863 on CUSTOMS DUTY RATES for CUSTOMS CLEARANCE OF GOODS (with additional, according to Decree of the Government of the Russian Federation of December 25, 2006 N 803) in accordance with Part 1 of Article 357.10 of the Customs Code of the Russian Federation Government of the Russian Federation decides: 1. To establish that customs fees for customs clearance of goods, including vehicles transported across the customs border of the Russian Federation as goods, are paid at the following rates: 500 rubles - for customs clearance of goods, the customs value of which does not exceed 200 thousand rubles inclusive; 1 thousand rubles - for the customs clearance of goods, the customs value of which is 200 thousand rubles 1 kopeck or more, but does not exceed 450 thousand rubles inclusive; 2 thousand rubles - for the customs clearance of goods, the customs value of which is 450 thousand rubles 1 kopeck or more, but does not exceed 1200 thousand rubles inclusive; 5.5 thousand rubles - for the customs clearance of goods, the customs value of which is 1200 thousand rubles 1 kopeck or more, but does not exceed 2500 thousand rubles inclusive; 7.5 thousand rubles - for the customs clearance of goods, the customs value of which is 2500 thousand rubles 1 kopeck or more, but does not exceed 5000 thousand rubles inclusive; 20 thousand rubles - for customs clearance of goods, the customs value of which is 5,000 thousand rubles 1 kopeck or more, but does not exceed 10,000 thousand rubles inclusive; 50 thousand rubles - for the customs clearance of goods, the customs value of which is 10,000 thousand rubles 1 kopeck or more, but does not exceed 30,000 thousand rubles inclusive; 100 thousand rubles - for the customs clearance of goods, the customs value of which is 30,000 thousand rubles 1 kopeck or more. For the purposes of applying this paragraph, when declaring the customs regime for export in respect of goods for which customs duties and taxes are not established, calculated on the basis of their customs value, the price actually paid or payable for these goods indicated in the invoice issued in connection with the sale and purchase transaction, converted into rubles in the manner prescribed by the customs legislation of the Russian Federation. When applying for the said goods under the export customs regime in connection with other transactions, the value of these goods given in commercial or other documents relating to these goods, recalculated into rubles in accordance with the procedure established by the customs legislation of the Russian Federation, shall be used. (the paragraph was introduced by Decree of the Government of the Russian Federation of December 25, 2006 N 803) 2. When customs clearance of goods transported by rail through the customs territory of the Russian Federation in accordance with the customs regime of international customs transit, customs fees for customs clearance are paid in the amount of 500 rubles in respect of each consignment of goods transported under one railway waybill in one vehicle. 3. During customs clearance of securities denominated in foreign currency imported into the customs territory of the Russian Federation and exported from the customs territory of the Russian Federation, customs fees for customs clearance are paid in the amount of 500 rubles in respect of a batch of securities issued under one customs declaration. 4. Upon customs clearance of goods transported across the customs border of the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activities (including goods sent to the address of an individual not crossing the customs border of the Russian Federation) , with the exception of passenger cars classified in headings 8702 and 8703 of the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation, customs fees for customs clearance are paid in the amount of 250 rubles. 5. During the customs clearance of passenger cars classified in headings 8702 and 8703 of the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation, moved across the customs border of the Russian Federation by individuals for personal, family, household and other needs not related to entrepreneurial activity, customs fees for customs registration are paid in accordance with paragraph 1 of this Decree. 6. Upon customs clearance of air, sea, river mixed (river-sea) navigation of ships transported across the customs border of the Russian Federation as goods in accordance with the customs regimes of temporary import, temporary export and processing (if the processing operation is the repair of such ships) , as well as at the end of the customs regimes of temporary import by re-export of temporarily imported ships, temporary export by re-import of temporarily exported ships, processing in the customs territory by exporting processed products (vessels) from the customs territory of the Russian Federation after repairs, as well as processing outside the customs territory by releasing for free circulation products of processing (vessels) in the customs territory of the Russian Federation after the repair, customs fees for customs clearance are paid in the amount of 10 thousand rubles. rubles per vessel. 7. In case of re-submission of a customs declaration for the same goods when declaring the same customs regime (except for filing a full customs declaration in case of periodic temporary declaration), customs fees for customs clearance are paid in the amount of 500 rubles. 8. This Resolution shall enter into force on January 1, 2005. Chairman of the Government of the Russian Federation M. FRADKOV
