Excisable goods and customs duties

Excised goods - it is mainly the products of mass consumption, coming to the Russian domestic market, which are charged by indirect taxes - excise duties.This is done in order to achieve two main goals.Firstly, to increase the occupancy of the budget, followed by a redistribution of the funds received for the "special" items.And secondly, to encourage the development of domestic industries producing similar imported products.

Customs clearance of excise goods is a legal documentation, "Skip" on the Russian market of raw products.Recent sorted into two categories: marking, which include alcohol and tobacco, and nemarkirovochnye, which does not put forward additional requirements for quality and value.This procedure is obligatory for all importers and takes place according to the rules spelled out in accordance with customs law.In turn, the excise goods arrive in the retail trade only after its owner pays all the required fees.

Indicative list of excisable goods:

  • natural and special wines of a
    ll kinds;
  • cognac different varieties, regardless of the manufacturer;
  • alcohol (except cognac and denatured alcohol);
  • beer;
  • tobacco products;
  • fruits and fruit products;
  • cigars, cigarillos, cigarettes, cigarettes, pipe tobacco, and smoking;
  • jewelry;
  • motor gasoline;
  • gasoline and vehicles (cars, trucks, buses).

The list of commodity products subject to marking, and may vary change depending on the current priorities of customs policy.

In other words, excise goods - a relative term.For example, if the manufacturer suggests re lucky your product or products at the exhibition, the excise tax is not collected.

customs fees occur in the mode of making the necessary financial resources to the deposit account of a public authority (Customs).Regarding road transport initial payments are required even if they are re-exported.The amount of the payment of excise goods shall be established by law and can not be changed by the will of a person or entity - it is necessary to change the law itself of Excise and Customs.

few words about the procedure for registration.The goods must be declared at customs and inspection.After this declaration is made constant, and the goods can be delivered to the destination.If these requirements are not met, the goods remain in customs warehouses, where there is a long, until all documents are processed properly.

note that the sale of brands made by the customs authority in the region of the importer.To do this, the importer should apply and provide documented obligation to import their goods.Validity of the document - 8 (imports from non-CIS countries) to 12 months (CIS).