Customs Duties On Cars

Customs duties on cars are divided into two categories :

1. for individuals who purchase a car for personal use;

2. for legal entities, as well as for individuals who import vehicles from abroad for commercial purposes.

Depending on the category, customs duties on cars are charged.

The rate of customs taxation is the amount of accrual for one unit of the taxable base, which is a physical, value or other characteristic of the vehicle (vehicle). The rates of customs duties on cars are approved by the Government of the Russian Federation.

The purpose of the machines for personal use is determined by the application of an individual, taking into account the frequency of transportation of vehicles and the circumstances of the trips to them across the border. For individuals, there is a restriction on the importation of one car per year. If it is necessary to import the second car for a year, this happens with the written permission of the authorities of the customs point. Subsequent cars can be imported only at the rates of legal entities.

When importing a car by legal entities or individuals who purchased it for commercial purposes, customs clearance is carried out according to the general procedure for customs clearance.

Since July 1, 2010, the customs code has been in force, which establishes a common customs tariff for the Customs Union of Belarus, Russia and Kazakhstan. There is a process of creating a single economic space on this territory.

Since January 1, 2010, for unified legal entities throughout the territory of the Customs Union, there are unified duties on foreign cars. For individuals, the same situation has occurred since January 1, 2011. According to the agreement for individuals, preferential import conditions will remain until July 1, 2011. Until that date, customs duties on cars   For individuals remain the same.

Customs duties on cars can be calculated by special tables, which indicate the amount depending on the engine size and age of the imported car.

Vehicles are valued by customs services in accordance with the catalogs, in which the retail value of the car on the market is indicated. Its size is affected by the equipment and age of the machine.

If the retail value is indicated in foreign currency, then after the evaluation of the vehicle, the cost of customs clearance is calculated at the rate of the Central Bank of the Russian Federation existing at the valuation date. In cases where the price declared by the declarant exceeds the catalog price, customs duties on cars are accrued on the minimum amount of the valuation.

For individuals importing into the territory of the Russian Federation and customs vehicles, the scale of uniform rates of duties was approved. The amount of duty depends on the type of vehicle, the cost, the year of its release, the engine power. These rates are the same in relation to one group of vehicles. The most important in classifiers are cars.

As a general rule, with respect to any means of transport (including cars) that are imported into the territory of the Russian Federation by natural persons, a uniform rate of taxes and duties of 30% of the value of vehicles is applied for the passage of customs borders. This provision applies to cases where:

- there are no grounds for importing vehicles without payment of tax;

- they do not belong to the category of cars included in the list of taxable at single or general rates of duties.

Uniform rates of customs duties are applied to groups of cars imported by individuals and installed in fixed amounts. In some cases, a mandatory minimum fee is required. Customs duties on new cars are also one.

It should be noted that under the cost is understood the price of a car of the same or similar in the retail market, provided that there is full competition on the market.

In the absence of documents that confirm the date of release of the car, the year is established by the code of manufacture, the registered and identification number of the car.