The payer of customs payments is always the declarant or its official representative. Any customs payments are calculated based on the customs value of goods and their physical characteristics (quantity, weight).
When exporting goods from the country of departure no customs duty, as a rule, is paid (export customs duty). Also, the goods exported are exempt from sales tax and excise duties in most cases.
Unlike export duty, import duty is a mandatory payment, which is charged by the customs authority in the country of destination when importing goods from abroad. The rates of import customs duties applied to goods imported into the customs territory of the EAEU are specified in the EAEU Common Customs Tariff.
The VAT rate on exported goods is 0%.
Different VAT rates are applied when importing goods into the territory of the EAEU, depending on the type of goods and the tax laws of the Union member states. Vat rates of 10% and 20% are in effect in Russia. There are also categories of goods that are exempt from taxation when imported into Russia. These are, for example, goods purchased by state institutions or some types of medical products and process equipment not produced in a similar form in Russia.
The tax base for calculating VAT is determined by addition of goods customs value, customs duty and excise taxes.
Excise tax is a tax payment imposed on certain goods and services.
Excise rates are specified in the Tax Code of each member state of the Union.
Customs duties are levied for customs authorities to perform any customs transactions related to the crossing of the Union’s customs borders. The need to pay customs duties is regulated by Article 47 of the EAEU CC, whereunder types and rates of customs duties are set by each member state of the EAEU individually.