Excisable goods and customs duties

Excisable goods are, basically, products of mass consumption entering the Russian domestic market, with which indirect taxes are levied - excises. This is done to achieve two main goals. First, to increase the budget's fillability with subsequent redistribution of funds received under "special" items. And secondly, to stimulate the development of domestic industries that produce similar imported products.

Customs clearance of excisable goods is the legal execution of documentation that "omits" the original goods to the Russian market. The latter are sorted into two categories: labeling, which includes alcohol and tobacco products, and non-labeling, to which additional quality and cost requirements are not advanced. This procedure is mandatory for all importers and occurs according to the rules prescribed in accordance with the customs law. In turn, excisable goods enter the retail trade only after their owner pays all necessary fees.

Exemplary list of excisable goods:

• Natural and special wines of all kinds;
• Cognac of different varieties regardless of the manufacturer;
• Alcohol (except cognac and denatured alcohol);
• beer;
• Tobacco products;
• Fruit and fruit products;
• Cigars, cigarillos, cigarettes, cigarettes, pipe and smoking tobacco;
• jewelry;
• Motor gasoline;
• Gasoline and cars (cars, trucks, buses).

At the same time, the list of commodity products subject to labeling may vary and vary depending on the current priorities of the customs policy.

In other words, excisable goods are a relative concept. For example, if a manufacturer proposes to re-export its goods or carry products to an exhibition, excises are not collected.

Customs fees occur in the mode of making the necessary financial resources to the deposit account of the state body (customs service). With regard to road transport, initial payments are mandatory even if they are re-exported. The amount of payment for excisable goods is established by the relevant law and can not be changed by the will of a physical or legal person - for this it is necessary to change the law on excise duties and customs service.

A few words about the procedure for registration. Goods at customs are subject to declaration and verification. After this, a permanent declaration is issued, and the goods can be delivered to the destination. If these requirements are not met, the goods remain in bonded warehouses, where they remain until all documents are properly documented.

It should be noted that the sale of stamps is carried out by the customs authority in the region of the importer's activity. To do this, the importer needs to file an application and provide a documented obligation to import his goods. The document is valid from 8 (import from non-CIS countries) to 12 months (CIS).