On June 27th, 2000, the Government of the Russian Federation issued Decision No.886, which implemented the new import tariff rate from June 5438+1 October 65438+12006. Most goods are levied ad valorem, but some goods are subject to specific tax and compound tariff. The new tariff policy reduces the original seven import tax rates (0%, 5%, 10%, 15%, 20%, 25% and 30%) to four, that is, 5%, 10% and 15%.
Russia imposes import tariffs at different rates on different types of countries. The standard tax rate on the tax rate table is the basic tax rate. All goods imported from countries enjoying most-favored-nation treatment are taxed at the basic tax rate; All goods imported from countries that have never enjoyed MFN status are taxed at the basic tax rate of twice.
CIS countries that have signed free trade agreements with Russia and developing countries that have been approved by UNCTAD to enjoy the GSP can enjoy preferential tariffs in Russia. Among them, goods from CIS countries and least developed countries that have signed free trade agreements with Russia are exempt from import duties, and goods from developing countries are taxed at the basic tax rate of 75%. China is one of the developing countries enjoying GSP preferences, with a preferential margin of 25%.
In order to enjoy preferential tariffs, customs declarers must submit certificates of origin. If the certificate of origin is not submitted, but the origin can be determined by other methods, import duties will be levied at the basic tax rate on goods produced in countries that have signed free trade agreements with Russia or enjoy MFN treatment. Goods of unknown origin are taxed at twice the basic tax rate.
However, the following commodities do not enjoy preferential import duties: fruit juice, vegetable juice, mineral water, soda and other non-alcoholic beverages, Qu beer, non-denatured edible alcohol within 80 degrees, strong liquor, liqueur, other alcoholic beverages, synthetic clothing, shoes, leggings, natural gemstones, artificial gem and its products, women's non-gold and silver jewelry, telephones, record players, tape recorders, speakers, cameras and video players.
Goods imported as legal capital investment within one year after the registration of foreign-invested enterprises shall be exempted from customs duties and other taxes, except for consumption tax taxable goods.
Vehicles and their accessories used for international freight transport, goods imported for humanitarian aid and charitable purposes, and goods imported by natural persons for non-production or other commercial purposes, with a total value of less than US$ 65,438+US$ 0,000 and a weight of less than 50 kg, shall be exempted from tax.
In order to impose tariffs on imported goods, it is necessary to determine the tax number, value and origin of the goods.
Customs valuation is the basis of collecting commodity tariffs. The Russian Customs Law stipulates that the customs valuation of imported goods adopts the following six methods:
Valuation according to the transaction price of commodities;
Pricing according to the transaction price of the same commodity;
Valuation according to the transaction price of similar goods;
Valuation by impairment method;
Value-added valuation;
Valuation refers to the valuation method of international practice.
The customs valuation of imported goods shall be declared to the customs by customs declarers. The customs declarer shall provide all necessary documents to prove the quotation according to the customs requirements, including: contract and supplementary contract; Invoices and bank settlement vouchers; Waybill and insurance policy; Declaration form of the country of transport; Purchase order; Warehouse receipt; Catalogue, price list and detailed list of manufacturers; Packing list; Certificate of origin; Commodity inspection certificate; Security certificates and other documents.
According to the current international practice, the Russian customs law stipulates the principle of determining the origin of goods.
In order to prove the origin of the goods, the importer should provide the Russian customs with the certificate of origin of the goods. If the country of origin is a developing country or a least developed country, a certificate of origin shall be provided; If the country of origin is a CIS country, a certificate of origin of CT- 1 type shall be provided. In addition, certificates of origin must be provided for goods restricted by quota and other measures, imported goods with special provisions on environmental protection and national security in international agreements and Russian domestic laws, and imported goods with doubts about the origin of customs.
According to the right of national economic protection recognized by GATT, the Russian tariff law also stipulates the imposition of anti-dumping duties, countervailing duties and special tariffs on certain imported goods.
In addition to import duties, importers should also pay customs fees, which are currently 0. 15% of the total invoice amount.