Customs payments

Customs payments include:

1. import customs duty;
2. export customs duty;
3. value added tax, levied on importation into the CU customs territory;
4. excise tax, levied on importation into the CU customs territory;
5. customs fees.

Separate legal acts may regulate special, antidumping and countervailing duties. The levy of these duties is regulated by a separate procedure while the payment is made to codes of the section and subsection of the budget classification, specifically intended thereto.

Rates of duties are divided into the following types:

1. ad valorem rateis expressed as a percentage of the customs commodity cost. For example, 20 per cent;
2. customs specific rateis established depending on physical characteristics in kind: quantity, mass, volume or other characteristics. For example, 2 Euro per one kg. (net weight is used);
3. customs complex rateis a combination of the above-mentioned types.

For example, 20 per cent but at least 2 Euro per one kg. (net weight is used);

To calculate customs duties and taxes, rates effective at the date of registration of the bill of entry are applied.

Customs duties and taxes are paid in the currency of the CU member-country where customs duties and taxes are payable.

If there are monetary funds (money) on the payer’s account, the bank is not entitled to delay the execution of the payer’s order to transfer customs duties and taxes and is obliged to execute it within one transaction day (Art. 87, para 7 of the Customs Code of the Customs Union).