Customs duties on cars are divided into two categories :
1. for individuals who purchase a car for personal use;
2. for legal entities as well as individuals who import a car from abroad for commercial purposes.
Depending on the category, customs duties on cars are accrued.
The rate of customs taxation is considered the amount of charges per unit of measurement of the taxable base, which is the physical, cost or other characteristic of the vehicle (car). The rates of customs duties on cars are approved by the Government of the Russian Federation.
The purpose of cars for personal use is determined by the application of an individual, taking into account the frequency of transportation of cars across the border and the circumstances of trips. For individuals, there is a restriction on the import of one car per year. If it is necessary to import a second car in a year, this happens with the written permission of the customs office. Subsequent cars can be imported only at the rates of legal entities.
When importing a car by legal entities or individuals who purchased it for commercial purposes, customs clearance is carried out according to the general procedure for customs clearance.
Since July 1, 2010, the customs code has been in force, which establishes a single customs tariff for the Customs Union of Belarus, Russia and Kazakhstan. The process of creating a single economic space in this territory is ongoing.
From January 1, 2010, for legal entities throughout the territory of the Customs Union, uniform duties on foreign cars apply. For individuals, the same situation occurred on January 1, 2011. According to the agreement for individuals, preferential import conditions will remain until July 1, 2011. Until this date, customs duties on cars for individuals remain the same.
Customs duties on cars can be calculated according to special tables, which indicate the amount depending on the engine size and the age of the imported car.
The vehicles are evaluated by the customs services in accordance with the catalogs that indicate the retail value of the car on the market. Its value is influenced by the equipment and age of the machine.
If the retail value is indicated in foreign currency, then after valuation of the vehicle, the value of customs clearance is calculated at the rate of the Central Bank of the Russian Federation, existing at the date of valuation. In cases where the price declared by the declarant exceeds the catalog price, customs duties on cars are accrued on the minimum valuation amount.
For individuals importing into the territory of the Russian Federation and clearing vehicles, the scale of uniform duty rates has been approved. The size of the duty depends on the type of vehicle, cost, year of manufacture, engine power. These rates are the same in relation to one group of vehicles. The most important in the classifiers are exactly cars.
As a general rule, in relation to any vehicles (including cars) that are imported into the territory of the Russian Federation by individuals, when passing customs borders, a single rate of duties and taxes in the amount of 30% of the value of vehicles is applied. This provision applies to cases where:
- there are no grounds for the import of vehicles without tax;
- they do not belong to the category of cars included in the list of taxable at uniform or general duty rates.
Unified rates of customs duties apply to groups of cars imported by individuals and are set in fixed sizes. In some cases, the mandatory minimum duty is indicated. Customs duties on new cars are also the same.
It is worth paying attention that the value refers to the price of a car of the same or similar on the retail market, provided that there is complete competition in the market.
In the absence of documents that confirm the date of issue of the car, the year is set according to the manufacturing code, registered and vehicle identification number.