Customs duties on cars are divided into two categories :
1. for individuals who purchase a car for personal use;
2. for legal and physical persons who import from abroad the vehicle for commercial purposes.
Depending on the category accrued customs duties on cars.
Headquarters customs duties recorded shall be due on the one unit of the taxable base, which is a physical, value or other characteristics of the vehicle (the vehicle).Rates of customs duties on vehicles approved by the Government of the Russian Federation.
Purpose machines for personal use is determined by the application of an individual, taking into account the frequency of the ferry them across the border car trips and circumstances.For individuals there is a limitation of import cars in one year.If necessary, the importation of a second car for a year, it takes place with the written permission of the customs authorities of the village.Subsequent cars can only be imported at the rate of legal entities.
When importing a vehicle by legal entities or individuals who purchased it for commercial purposes, rastomozhka held by the general procedure of customs clearance.
On July 1, 2010 the Customs Code, which establishes a common customs tariff for the Customs Union of Belarus, Russia and Kazakhstan.The process of creation on the territory of a single economic space.
From 1 January 2010, legal entities throughout the territory of the Customs Union have uniform duties on foreign cars.For individuals, the same situation occurred on January 1, 2011. According to the agreement for individuals remain favorable conditions of entry to the July 1, 2011 Until that date the customs duties on cars for individuals are the same.
Customs duties on cars can calculate on special tables, which indicate the amount depending on the engine size and age of the imported vehicle.
evaluated vehicles customs authorities in accordance with the directory in which the listed retail price of the car market.On its value affect the age of equipment and machines.
If the retail price is indicated in foreign currency, then after evaluating vehicle rastomozhki value calculated at the rate of the Central Bank of the Russian Federation, existing at the date of assessment.In cases where the price declared by the declarant exceed cataloging, customs duties on vehicles is calculated on the minimum amount of assessment.
For individuals who import into the territory of the Russian Federation and customs clearance vehicles approved scale uniform rates of duty. amount of the fee depends on the type of vehicle cost, the year of its release, the engine power. These rates are the same in relation to a group of vehicles.The highest value in the qualifiers have just cars.
As a general rule in relation to all vehicles (including cars), which are imported into the territory of the Russian Federation by physical persons, the passage of customs borders is a single rate of duties and taxes in the amount of 30% of the vehicles.This provision applies to cases where:
- there are no grounds for the import of vehicles without payment of tax;
- they do not belong to the category of vehicles included in the list of taxed at a single or common rates of duty.
single rate of customs duties applied to groups of cars imported by individuals and are set to a fixed size.In some cases, mandatory minimum specified amount of the fee.Customs duties on new cars also are one.
It is worth noting that under the value means the price of the car with the same or similar to the retail market, provided that there is full competition on the market.
In the absence of documents confirming the date of release of the car, the year set by the code of manufacturing, registered and the vehicle identification number.
