Publication date: 11.06.2024
Customs duties: types, procedure for accrual and collection
Introduction
Customs payments are an important component of the state budget and a tool for regulating foreign economic activity. They include various types of duties, taxes and other payments that are paid when goods are moved across the customs border. In this article, we will consider the main types of customs payments, the procedure for their calculation and collection.
Types of customs payments
Duty:
- Customs duty is the main type of customs payment and is a mandatory payment levied by the customs authorities when importing or exporting goods. Customs duties can be ad valorem (a percentage of the value of the goods), specific (a fixed amount per unit of goods) or combined (a combination of ad valorem and specific duties).
Value added tax (VAT):
- VAT is levied on imported goods and is included in the price of the goods at customs. The rate of VAT is determined by national legislation and is usually a certain percentage of the customs value of the goods plus customs duty.
Excise taxes:
- Excise duties are levied on certain categories of goods, such as alcohol, tobacco, petroleum products, etc. The amount of the excise tax depends on the type of product and can be set as a fixed amount per unit of the product or as a percentage of its value.
Customs duties:
- Customs duties include various payments for customs services, such as processing customs declarations, storing goods in customs warehouses, conducting customs inspections, etc. The amount of customs duties is determined by the tariffs set by the customs authorities.
The procedure for calculating customs payments
Determination of the customs value of goods:
- The customs value is the basis for calculating customs payments. It is determined on the basis of the contract value of the goods, including transportation costs, insurance and other expenses related to the delivery of the goods to the customs border. It is important to correctly determine the customs value to avoid problems during customs clearance.
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Determining the rates of duties and taxes:
- The rates of customs duties, VAT and excise duties are determined by national legislation and may vary depending on the type of goods, their origin and other factors. The respective rates are set for each product and are applied to the calculation of customs payments.
Calculation of customs payments:
- Based on the customs value of the goods and the established rates, customs payments are calculated. This includes customs duties, VAT, excise taxes, and customs fees. The calculation is made by the customs authorities or authorized persons who file the customs declaration.
The procedure for collecting customs duties
Filing a customs declaration:
- The declarant or an authorized person submits a customs declaration, which contains data on the goods, customs value and calculated customs payments. The declaration shall be submitted in accordance with the established procedure through the Single Window system or in hard copy.
Checking the customs declaration:
- The customs authorities check the accuracy of the customs declaration and the compliance of the data with the actual condition of the goods. In case of errors or inaccuracies, the declarant may be given time to correct them.
Payment of customs duties:
- After the customs declaration is verified and customs payments are calculated, the declarant pays them
