Import taxation. State regulation of foreign trade. Import without VAT

One of the common methods of economic regulation of foreign trade in world practice is tariff regulation, which involves a cost impact on export-import flows as they cross state borders.

First of all, tariff regulation determines the procedure and methodology for customs taxation of goods, types of tariffs and duties, the regime for granting customs benefits, as well as a set of actions that concern foreign trade entities when carrying out export-import operations.

Thanks to the activities of international organizations and associations (STS, WTO), as well as on the basis of multilateral international agreements, the national tariff regulation systems of most countries have much in common, being based on common principles and norms, which greatly facilitates the process of international trade. To implement the above areas, most states have laws on customs tariffs, as well as customs codes, as the main legislative framework. Customs Code, As a rule, it is a stable document, the effect of which extends to the national system and is not related to the subject of national negotiations. As for customs tariffs, they are consistent with international rules and are periodically discussed at international meetings. The subject of discussion is, in particular, the list, conditions and procedure for applying customs tariffs, the structure and level of export-import duty rates.

The main element of the tariff regulation mechanism is the customs tariff, which is a systematic list of rates that determine the amount of payment for imported and exported goods, that is, customs duties. As an active instrument of government regulation, the customs tariff is used in all developed countries, covering about 2/3 of their foreign trade turnover.

Customs tariff performs several functions: protects national producers from foreign competition, is a source of funds for the state budget, and serves as a means of improving the conditions for access of national goods to foreign markets.

Protection of national producers This is achieved by the fact that in the field of imports, customs policy is aimed at reducing the cost of raw materials supplied from abroad. As a rule, imported raw materials are subject to a minimum customs rate. This, accordingly, reduces the costs of local producers of finished products. Conversely, customs tariffs on imported finished products are set at a higher level. This allows local producers, even with an increased level of their production costs, to compete in the national market with imported products. Thus, the average tariff rates of the USA, EU member countries and Japan on imported raw materials are 1.8%, respectively; 1.6%; 1.4%; for semi-finished products - 6.1%; 6.2%; 6.3%; for finished products - 7.0%; 7.0%; 6.4%.

The meaning of the customs tariff function as source of funds in the state budget tends to decrease due to the global process within the framework of the General Agreement on Tariffs and Trade and the liberalization of customs duties. Currently, the share of this source in tax revenues of the state budget of countries with developed market economies is only a few percent.

Finally, customs tariffs can serve as a means to improving the conditions for the entry of national goods into foreign markets. To this end, countries interested in mutual supplies negotiate on a mutual reduction in customs tariff rates for relevant products.

Customs tariffs can be applied both at the national level and at the level of individual political and economic groupings. Of course, the vast majority of countries use customs tariffs at the national level. However, in some cases, the customs tariff may be uniform for the countries participating in a particular group. For example, EU countries are separated from all other states by a customs tariff (about 6%).

Customs tariffs are based on commodity classifiers. Currently, the most common classifier of goods traded in foreign trade is the Harmonized System for Description and Coding of Goods.

Distinguish two types of customs duties: ad valorem and specific. Ad valorem customs duties are charged as a percentage of the product price.

Specific customs duties are established in a fixed amount, levied on the physical characteristics of the product (weight, volume, piece).

The WTO has made many efforts to weaken protectionist policies and liberalize world trade, guided by the idea that free trade is beneficial in achieving long-term success in economic development for all its participants.

However, all countries use restrictive foreign trade regimes. The need for them is especially strong in weaker economies.

* protection of domestic producers and promotion of export goods;
* balancing the proportions of the domestic market;
* promoting the domestic market to a new level of production efficiency.

In most countries, the main objective of foreign trade policy is aimed at helping exporters - to sell more goods and limit imports, weakening the competitiveness of foreign producers in the national market.

Currently, the goals of foreign trade policy are no longer simply the desire to maintain the gained positions of the domestic market. They are subordinate to a higher order task - to facilitate the transition of the domestic market to a higher level of efficiency.

Regulation of foreign trade flows, both its volume and physical content, is carried out by economic and purely administrative methods. Economic methods are used through tax leverage (customs tariffs) and direct financial incentives for participants in international trade. Increasing the tax burden is used as a restrictive measure, while its weakening is used as a stimulating measure. Administrative levers are associated with forced restrictions on foreign trade operations: limits are established regarding the quantity and range of goods allowed for export and import.

Recently, non-tariff instruments for regulating foreign trade have become increasingly widespread. Non-tariff methods now cover 27-28% of world trade. The main non-tariff methods include: para-tariff, including various payments and fees, in addition to basic customs duties, quotas, licensing, customs control and customs document processing techniques, taxes on export-import transactions, requirements for the sanitary and environmental characteristics of goods, their appearance , registration, packaging, etc., currency control, various administrative barriers, anti-dumping procedures, embargo as 1 extreme form of restriction of foreign trade operations. Non-tariff restrictions have become most widespread in the policies of developed countries towards developing countries: by pursuing a policy of openness in mutual trade relations, developed countries in relation to the rest of the world form mechanisms called “neoprotectionism”. Formally fulfilling the WTO requirements to liberalize foreign trade and establish preferential treatment for developing countries, the group of developed countries actually creates a new system of restrictions in international trade.

Most countries in the modern world pursue a policy of government support and export stimulation. In this case, mechanisms of direct subsidies, loans, insurance of export activities, provision of government guarantees, information and consulting assistance to exporters are used.

In modern policy of state regulation of foreign trade, two trends constantly interact: liberalization and protectionism.

Liberalization is an economic policy of the state aimed at reducing customs and non-tariff barriers to foreign trade.

Protectionism is a country's economic policy aimed at protecting the domestic market (national producers) from foreign competition.

The policy of liberalization and protectionism is typical for any country in the world community. Currently, there is a trend towards liberalization of foreign trade. This process is carried out at three levels:

1) between individual countries in mutual trade;
2) between states that are members of a single customs union (for example, countries of the European Union);
3) on a multilateral basis within the framework of the General Agreement on Tariffs and Trade (GATT), and now the World Trade Organization (WTO).

There are two elements of foreign trade regulation: customs tariffs and non-tariff restrictions. Customs tariffs are a list of customs duties that are imposed on goods when crossing the state border. The customs tariff performs several functions: it protects national producers from foreign competition, is a source of funds for the state budget, and serves as a means of improving the conditions for access of national goods to foreign markets.

The protection of national producers is achieved by the fact that in the field of imports, customs policy is aimed at reducing the cost of raw materials supplied from abroad. As a rule, imported raw materials are subject to a minimum customs rate. This, accordingly, reduces the costs of local producers of finished products. Conversely, customs tariffs on imported finished products are set at a higher level. This allows local producers, even with an increased level of their production costs, to compete in the national market with imported goods.

The purpose of writing this course work is to consider non-tariff methods of regulation in state foreign trade policy. In accordance with the goal, we are given the following tasks:

- consideration of quantitative restrictions on foreign trade (quotas and licensing;
- study of hidden, financial and non-economic methods of regulating foreign trade;
- consideration of the advantages and disadvantages of protectionism.

We studied materials from domestic and foreign authors.

The expansion of the number of participants in foreign economic activity (FEA) and the emergence of many small firms operating independently in the foreign market gave not only positive results, but also led to the emergence of negative phenomena, primarily violation of customs rules and legislation of the Russian Federation on the regulation of FEA, ignorance of organizational foundations, inability use available methods and procedures.

Currently, the number of actual participants in foreign economic activity in Russia exceeds 36 thousand. They operate on the basis of various forms of ownership and in various legal forms. However, hopes for receiving foreign exchange earnings from the export of products of joint firms created in Russia and the CIS countries did not materialize. There are many reasons for this, and first of all - the lack of appropriate legal guarantees, the necessary infrastructure, the instability of the political and economic situation, the passivity of enterprises, and in addition Moreover, incompetence in the field of effective use of the advantages of the international division of labor.

Foreign economic activity is a type of economic relations. It is implemented at the level of both state authorities and management, and independent economic organizations. In the first case, foreign economic activity consists of creating an interstate framework for cooperation, legal, trade and political mechanisms that stimulate the development and increase in the efficiency of economic relations.

In the second case, foreign economic activity is manifested in the conclusion and execution of contracts and other civil law agreements.

Existing types of foreign economic relations can be divided into paid and gratuitous (without reimbursing the costs of one party to the other - coordination of work, coordination of areas of activity, discussion and adoption of common decisions, creative exchange of experience, etc.).

Currently, foreign economic relations are carried out mainly on a reimbursable basis (foreign trade, technical, economic and scientific-technical cooperation). Free types of foreign economic activity include activities related to environmental protection, development of the resources of the World Ocean, international unification of standards, etc.

Foreign trade activity is the exchange of goods in material form and services related to the implementation of trade turnover.

Foreign trade is trade between counterparties in different countries, consisting of export (export) and import (import) of goods. Being an important form of foreign non-economic relations, it often mediates other forms of international economic relations (construction of industrial facilities, scientific and industrial cooperation, joint production, etc.).

Technical and economic cooperation involves assistance in the field of industrial and civil construction and the provision of engineering and technical services.

Foreign economic activity in the field of scientific and technical cooperation consists of the exchange of achievements of science and technology and the joint implementation of scientific and technical work.

Economic ties with foreign firms and organizations are realized through commercial operations, i.e., certain technical techniques for preparing and implementing trade cooperation. In accordance with the main directions of foreign economic activity, operations for the purchase and sale of goods and services, operations for technical, economic and scientific and technical cooperation can be distinguished.

A necessary prerequisite and obligatory condition for foreign trade activity is the implementation of a number of supporting operations related to the promotion of goods from the seller to the buyer - transport, freight forwarding, as well as those related to international payments. Thus, foreign trade operations cover a wide range of relationships of an economic, monetary, financial and legal nature.

Foreign trade operations are carried out on the basis of concluded transactions. An international trade transaction is a legal form that mediates international commercial transactions. An international trade transaction is understood as a contract (agreement) between two or more parties (commercial organizations, firms) located in different countries for the supply of a specified number of commodity units and (or) the provision of services in accordance with agreed terms.

A purchase and sale agreement is not considered international if it is concluded between parties of different state (national) affiliation, commercial organizations (firms) of which are located on the territory of one state (for example, between branches and subsidiaries of companies from different countries located on the territory of one country).

At the same time, an agreement is recognized as international if it is concluded between parties of the same state (nationality), whose commercial organizations are located on the territory of different states.

A sign of an international trade transaction is often also the crossing of the border of the seller’s country by the subject of the transaction, if it is a material object. However, this sign is absent in a re-export transaction, when the goods are not delivered to the country of re-export.

In some cases, a trade transaction is characterized as international if its execution is accompanied by a payment in foreign currency in relation to one of the parties or in relation to both parties. However, this attribute is not required for all transactions (for example, payment in foreign currency is not available when carrying out commodity exchange transactions).

The concept of “trade transaction” refers to all agreements related to the exchange of goods in material form and the provision of services - both basic and those ensuring international trade turnover. The conclusion of a transaction entails specific rights and obligations of a civil law nature for its subjects (parties).

Recognition of the special nature of a transaction subjects it not only to the general rules of civil law, but also to the special rules of commercial law that determine the rules for its conclusion and execution.

Foreign trade represents the relations between countries regarding the export (export) and import (import) of goods and services for various purposes. The state of the country’s foreign trade is characterized by a number of indicators, including the value and physical volume of exports and imports, the dynamics of exports and imports, commodity structure, etc.

The value of world exports and imports is determined differently. All countries of the world community evaluate their exports based on FOB (free on the board) prices. According to this condition, the seller is obliged to deliver the goods to the port and load them on board the ship.

Most countries estimate the cost of imports on the basis of CIF (cost, insurance, freight) prices, according to which the seller must charter a ship at his own expense, load the goods onto it and insure it against risks. Therefore, the value of world exports is always less than the value of imports by the amount of insurance and freight.

An important trend in the development of foreign economic relations of the Russian Federation is the expansion of trade in services, which includes tourism services.

In modern policy of state regulation of foreign trade, two trends constantly interact: liberalization and protectionism.

Liberalization is the economic policy of the state aimed at reducing customs and non-tariff barriers in foreign trade.

Protectionism is a country's economic policy aimed at protecting the domestic market (national producers) from foreign competition.

1) between individual countries in mutual trade between states that are members of a single customs union (for example, countries of the European Union);

2) on a multilateral basis within the World Trade Organization (WTO).

There are two elements of foreign trade regulation: customs tariffs and non-tariff restrictions.

Customs tariffs are a list of customs duties that are imposed on goods when crossing the state border. The customs tariff performs several functions: it protects national producers from foreign competition, is a source of funds for the state budget, and facilitates the entry of national goods into foreign markets.

The protection of national producers is achieved by the fact that in the field of imports, customs policy is aimed at reducing the cost of raw materials supplied from abroad. As a rule, imported raw materials are taxed at a minimum customs rate, which accordingly reduces the costs of local producers of finished products. Conversely, customs tariffs on imported finished products are set at a higher level. This allows the products of local manufacturers, even at an increased level of their production costs, to compete in the national market with imported analogues.

Currently, there is a tendency to reduce the importance of customs tariffs as a source of funds for the state budget in connection with the global process within the framework. General Agreement on Tariffs and Trade and liberalization of customs duties. The share of customs tariffs in tax revenues of the state budget of countries with developed market economies is only a few percent.

Customs tariffs can serve as a means of optimizing the conditions for the entry of national goods into foreign markets. Countries interested in mutual supplies are negotiating a mutual reduction in customs tariff rates for relevant products.

Customs tariffs can be applied both at the national level and at the level of individual political and economic groupings. Of course, the vast majority of countries use customs tariffs at the national level. However, in some cases, the customs tariff may be uniform for countries participating in a particular group. For example, countries that are members of the European Union (EU) are separated from all other states by a single customs tariff (on average about 6%).

Most modern measures to regulate foreign trade relate to non-tariff restrictions. Non-tariff restrictions include: allocations, licensing, anti-dumping duties, voluntary export restrictions, currency restrictions, other restrictions (customs formalities, technical standards and norms, packaging and labeling requirements, etc.).

Provisioning (quotas) involves the introduction of contingents - restrictions in value or quantitative terms on the import and export of individual goods.

Contingents for the import of goods are usually introduced to protect the interests of national producers from foreign competition, as well as the national market from being “eroded” by cheap products from developing countries. Import quotas are used mainly by countries with developed market economies.

Contingents for export are introduced in connection with trade and political measures taken by the government, in particular, for products that are in short supply on the national market. Export quotas are used by both developed and developing countries.

Export volume in volume or value terms

Export quota = for a given period * 100% Q

Volume of domestic production of relevant products for this period

Import quota is an indicator characterizing the importance of imports for the country’s economy and its individual industries for certain types of products.

Volume of imports in physical or value terms

Quota = for a given period *100%

imported The volume of domestic production in the country of the relevant products for this period.

For “small” developed countries, the levels of export and import quotas are higher compared to leading countries.

Licensing assumes that the state, through a special authorized body, issues a permit (license) to conduct foreign trade operations on certain licensed export and import goods. Foreign trade licenses are divided into two main types: open general licenses and individual (one-time) licenses.

An open general license is published in the press and is the basis for the unhindered import of goods included in the relevant lists within a certain period. An individual license is issued to the exporter or importer for each individual product, indicating its quantity, value, and period of validity. The license is sent along with the goods or sent to customs authorities in advance and serves as permission to allow goods to cross the state border.

Anti-dumping duties are additional duties imposed on imported goods. The decision to levy an anti-dumping duty is made by national courts if dumping is established.

Officially, protection against dumping is legalized within the framework of the General Agreement on Tariffs and Trade in the form of a special Anti-Dumping Code. Article 6 of the Code defines dumping as a situation where goods are sold on the markets of other countries at prices below the level accepted in these countries.

After recognizing the fact of dumping, the country's legislative bodies conduct an anti-dumping investigation. In practice, several types of suppression of dumping practices have become widespread. Thus, in CIllA and Japan, an anti-dumping duty is levied in the amount of the difference between the dumping price and the price accepted in these countries. In EU member states, anti-dumping legislation establishes anti-dumping duties in the amount of damage caused. In some cases, exporters voluntarily abandon dumping practices, since court decisions may force them to leave the market.

Voluntary export restrictions are a relatively new form of government protectionism. The specificity of this form of trade restrictions is the introduction of a trade barrier that protects the importing country at the border of the exporting country.

Currency restrictions are a system of rules regulating transactions with currency values, including national and foreign currencies, gold, securities, etc. They include measures to regulate transfers and payments abroad, export of capital, repatriation of profits, and also provide partial or complete prohibition of the free purchase and sale of foreign currency. Currency transactions in this case are concentrated in central (national) or specially authorized banks.

The most important role in regulating trade and economic relations of the countries of the world community belonged to a non-state structure - the General Agreement on Tariffs and Trade (GATT) - an international organization that operated on the basis of an intergovernmental multilateral agreement.

Taxation when importing goods. Import of goods in transit mode. Payment of customs duties and VAT upon import. What is more profitable: direct import deliveries or transit - read the article.

Question: If company A (OSNO, resident of the Russian Federation) transports goods: 1. from China to Belarus and then from Belarus to Russia. What taxation and customs duty burden will Company A have? 2. Will it be cheaper (in terms of tax burden and payment of duties at customs) when importing goods directly from China to Russia? Company A will pay how much taxes in cases 1 and 2, if we compare these indicators.

Answer:

1) If goods are imported into Russia in transit through Belarus from China, then pay VAT at Russian customs and deduct it in the general manner. The import of goods into Russia (import of goods) is recognized as an object of taxation under VAT (subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation). The tax is paid as part of general customs payments (subclause 3, clause 1, article 70 of the Customs Code of the Customs Union).

At the same time, transporting goods in transit through Kazakhstan does not affect the procedure for paying VAT. This is because customs transit is just a control procedure. That is, goods are transported under customs control from the place of departure to the place of destination without paying customs duties and taxes (clause 1 of article 215, clause 1 of article 225 of the Customs Code of the Customs Union). Therefore, this transaction should be considered as a normal import from China to Russia. Consequently, VAT when importing goods must be paid only to Russian customs authorities in the generally established manner (clause 1 of Article 174 of the Tax Code of the Russian Federation, Article 84 of the Customs Code of the Customs Union).

The amount of VAT paid at customs can be deducted by the importer in this situation on a general basis without any special features (clause 2 of Article 171 of the Tax Code of the Russian Federation).

2) When importing goods from China, the importer must pay customs duties and fees, and VAT (clause 1, article 70 of the Customs Code of the Customs Union, subclause 13, clause 1, article 182, subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation) .

The amount of VAT paid at customs can be deducted by the importer (clause 2 of Article 171 of the Tax Code of the Russian Federation).
Paid customs duties can be deducted for income tax.
Customs duties relate to other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). Based on this, they should be written off as a reduction in the tax base for income tax in the period in which they were accrued (with the cash method - paid) (subclause 1, clause 7, article 272, subclause 3, clause 3, art. 273 of the Tax Code of the Russian Federation).

Rationale

How to calculate VAT on imports

Payment of VAT at customs

All importers must pay VAT when importing goods, regardless of the taxation system (and subparagraph 4, paragraph 1, article 146, paragraph 3, article 346.1, paragraph 2, paragraph 1, article 346.11, paragraph 3, paragraph 4, article 346.26 , subparagraph 2, clause 11, article 346.43 of the Tax Code of the Russian Federation). The declarant or other persons (for example, the carrier) must pay VAT (Art. , Customs Code of the Customs Union). If the declaration is made by a customs representative (broker), then he is responsible for paying VAT ().

VAT upon import is paid to the customs authorities (clause 1 of Article 174 of the Tax Code of the Russian Federation).* In cases where goods are imported from a country with which Russia has concluded an international agreement on the abolition of customs control and customs clearance (for example, with member countries of the Customs Union) , VAT is paid to the tax authorities (clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union).

VAT at customs must be paid in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.*

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (). So, for example, in relation to goods placed under the customs procedure of release for free circulation, the deadline for paying VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subclause 1, clause 3, article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

In addition, the procedure for paying VAT upon import depends on the customs procedure under which goods are placed. In some procedures, VAT must be paid in full or in part, while in others, it is not necessary to pay at all (Clause 1, Article 151 of the Tax Code of the Russian Federation).

Situation: how to pay and deduct VAT on the cost of goods imported to Russia from China in transit through Kazakhstan*

Pay VAT at Russian customs and accept it for deduction in the general manner.

The import of goods into Russia (import of goods) is recognized as an object of taxation under VAT (subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation). The tax is paid as part of general customs payments (subclause 3, clause 1, article 70 of the Customs Code of the Customs Union).

At the same time, transporting goods in transit through Kazakhstan does not affect the procedure for paying VAT. This is because customs transit is just a control procedure. That is, goods are transported under customs control from the place of departure to the place of destination without paying customs duties and taxes (clause 1 of article 215, clause 1 of article 225 of the Customs Code of the Customs Union). Therefore, this transaction should be considered as a normal import from China to Russia. Consequently, VAT when importing goods must be paid only to Russian customs authorities in accordance with the generally established procedure (clause 1 of Article 174 of the Tax Code of the Russian Federation).*

The importer can deduct the amount of VAT paid at customs in this situation on a general basis without any special features ().*

VAT rates*

Depending on the type of imported goods, the tax rate is 10 or 18 percent (clause 5 of Article 164 of the Tax Code of the Russian Federation). Accrue VAT in rubles and round to the second decimal place, clause 30 of the Instructions, approved by Order of the State Customs Committee of Russia dated February 7, 2001 No. 131).

When implementing certain types of work (services) related to the import of goods, a VAT rate of 0 percent is applied (clause 1 of Article 165 of the Tax Code of the Russian Federation).

VAT calculation*

The tax amount is calculated according to special rules.

If the organization imports goods subject to both customs duties and excise taxes, use the formula:

If an organization imports excisable goods that are exempt from customs duties, calculate VAT using the formula:

When importing goods that are subject to customs duties but exempt from excise taxes, use the formula to calculate the tax:

If the product is exempt from both customs duties and excise taxes, use the formula:

When importing processed goods into Russia (if the goods were previously exported from Russia for processing abroad), calculate VAT using the formula:

VAT

Product processing cost

VAT rate

Calculate the tax separately for each group of goods. The total amount of VAT payable will be equal to the amount of taxes calculated by product groups.

Oh, great import substitution! Everyone is talking about this now. But not everything can be produced (and is it even necessary?) in Russia. Therefore, imports were, are and will be. This means that the accountant will have to deal with the peculiarities of accounting and what complicated accounting operations.

There is no doubt that to analyze all import operations, let alone one article, or even a book, is not enough. Therefore, I propose to concentrate on one specific problem - the calculation of VAT when importing goods and the procedure for its payment.

Moreover, even within this topic there are two completely different ones - imports from the Customs Union (EAEU - Belarus, Kazakhstan, Armenia, Kyrgyzstan) and imports from other countries. We will talk about the second option in this article.

1. Payment of VAT when importing goods

2. Import without VAT – for which goods

3. Customs VAT on imports – for which procedures?

4. VAT rate when importing goods

5. Calculation of VAT when importing goods

6. Calculation of VAT when importing goods using an example

7. Formation of a customs declaration in 1C: Accounting

8. Payment of VAT on imports: where and when

9. What to do with VAT: import under the simplified tax system and OSNO

10. How to get a VAT deduction on imports

11. Filling out the purchase book

12. Postings when calculating VAT on imports using an example

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Payment of VAT when importing goods

The importation of goods into the territory of the Russian Federation and other territories under its jurisdiction is one of the objects of VAT taxation (clause 2 of article 11, clause 4 of clause 1 of article 146 of the Tax Code).

And here the word “goods” refers not only to those material assets that are intended for resale. In the context we are considering, goods include both materials and equipment, i.e. any property moved across the border of the Russian Federation.

“Import” VAT is not only a tax, it is also a customs payment. Therefore, when analyzing the topic, we will use not only tax, but also customs legislation.

When importing goods into Russia, VAT is paid in the importer’s country, that is, this must be done by the buyer himself in Russia. VAT upon import is paid to the customs authorities (clause 1 of article 174 of the Tax Code of the Russian Federation, article 84 of the Customs Code of the Customs Union).

In cases where goods are imported from a country with which Russia has concluded an international agreement on the abolition of customs control and customs clearance (for example, with countries participating in the Customs Union), VAT is paid to the tax authorities (clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union) . In this case, the procedure is fundamentally different, and it will not be discussed in this article.

Payment of VAT when importing goods is made by the declarant or other persons (for example, the carrier) (Article 143 of the Tax Code of the Russian Federation, Articles 79, 80 of the Labor Code of the Customs Union). If the declaration is made by a customs representative (broker), then he is responsible for paying VAT (Article 15 of the Customs Code of the Customs Union).

2. Import without VAT – for which goods

Is VAT always paid when importing goods? Not really. Import is possible without VAT. In what cases is the right to release granted?

To answer this question, you need to find out:

whether the import of goods is exempt from VAT or not;
under what customs procedure the imported goods are placed.

The import of goods into the territory of the Russian Federation is subject to VAT taxation (clause 4, clause 1, article 146 of the Tax Code of the Russian Federation). Let me emphasize that this is an independent object of taxation, therefore in this situation the following do not apply:

clause 3 art. 39 of the Tax Code of the Russian Federation, containing a list of operations that are not recognized as sales;
pp. 1 - 3 tbsp. 149 of the Tax Code of the Russian Federation, which lists transactions exempt from VAT.

For example, if a contribution to the authorized capital is made by a Russian organization in goods, then VAT is not charged, but if it is a foreign organization, VAT is charged.

For the case of import of goods, there is a norm when import occurs without VAT, i.e. the operation is not subject to taxation (exempt from taxation) - Article 150 of the Tax Code.

The list is quite extensive, we will not list it all, but as an example we will list only a few:

goods in the form of gratuitous assistance (based on a certificate issued by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation);
medical goods according to the list established by the Government, raw materials and components for their production, analogues of which are not produced in the Russian Federation;
materials for the manufacture of immunobiological medicinal products according to the Government list;
technological equipment, analogues of which are not produced in Russia, according to the list of the Government;
consumables for scientific research, analogues of which are not produced in Russia, according to the list of the Government;
etc.

Important: goods imported without paying VAT according to the list of Art. 150, must be used only for purposes that comply with the conditions for granting exemption (clause 4, clause 3, article 80 of the Labor Code of the Customs Union). If these conditions are subsequently violated, you will need to pay additional VAT. In addition, pay penalties for the period from the date of registration of the customs declaration (or from the date of the violation, if the day of the violation is known) until the moment the tax is paid.

On this topic, letters from the Ministry of Finance dated 07/07/2009 N 03-04-06-01/158, dated 02/13/2009 N 03-07-08/30.

3. Customs VAT on imports – for which procedures?

So, we have decided on the import of which goods VAT is not charged. But the need to pay VAT depends not only on this, but also on what customs procedure the imported goods are placed under.

We will summarize all import cases in a table.

Taxation procedure	Customs procedure under which imported goods are placed	Base
Tax is paid in full	Release of goods for domestic consumption	pp. 1 clause 1 art. 151 Tax Code of the Russian Federation
Tax is paid in full	Processing for domestic consumption	pp. 7 clause 1 art. 151 Tax Code of the Russian Federation
No tax is paid or only part of it is paid	Temporary import	pp. 5 p. 1 art. 151 Tax Code of the Russian Federation
No tax is paid or only part of it is paid	Import of processed products of goods placed under the customs procedure of processing outside the customs territory	pp. 6 clause 1 art. 151 Tax Code of the Russian Federation
No tax paid	Processing in the customs territory (subject to export of processed products within a certain period of time) Customs warehouse (for further release for domestic consumption, tax is paid) Re-export Free trade Free customs zone Free warehouse Destruction Moving supplies Customs declaration of supplies Refusal in favor of the state Special customs procedure (for certain categories of goods)	pp. 4, 3 p. 1 art. 151 Tax Code of the Russian Federation, paragraph 2 of Art. 363, paragraph 3 of Art. 202 Labor Code of the Customs Union, clause 1, art. 303 of Law N 311-FZ
Tax is paid from which the declarant was exempted or which was returned to him upon export	Re-import	pp. 2 p. 1 art. 151 Tax Code of the Russian Federation

Thus, in our situation - the release of goods for own consumption, customs VAT is paid upon import. But before moving on to calculating the tax, you need to determine the rate at which it will be taxed.

4. VAT rate when importing goods

When importing goods, VAT is paid at a rate of 10 or 18% depending on the type of imported goods (clause 5 of Article 164 of the Tax Code of the Russian Federation).

To correctly calculate VAT on imports, you need to know the tax rate. To determine the VAT rate for the goods you import, you need to go through the following steps:

Set the code of the imported goods according to the Commodity Classification of Foreign Economic Activity of the EAEU in the Unified Customs Tariff of the Eurasian Economic Union (approved by the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54).
Compare the found code with the codes of goods available in the lists of goods that are taxed at a rate of 10% upon import. These lists are established by the Government; we list them below.
If the code of the goods you are importing is in the list, then the import VAT rate of 10% is applied. If not, then 18%.

Lists of goods approved by the Government:

Decree of the Government of the Russian Federation of December 31, 2004. No. 908 – food products
Decree of the Government of the Russian Federation of December 31, 2004. No. 908 – products for children
Decree of the Government of the Russian Federation dated January 23, 2003. No. 41 – periodicals and books
Decree of the Government of the Russian Federation of September 15, 2008. No. 688 – medical products

Example

Grand LLC is going to transport live fish to Russia - sea trout from countries outside the EAEU.

In accordance with the Unified Customs Tariff of the Eurasian Economic Union, live sea trout is included in commodity item 0301 “Live fish” under the EAEU HS code 0301 91 100 0.

In turn, commodity item 0301 “Live fish” (with the exception of valuable species) is included in the List of codes for types of food products in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation Federation, which was approved by Decree of the Government of the Russian Federation of December 31, 2004 N 908.

Therefore, when importing live sea trout into Russia, an organization should calculate VAT at a rate of 10%.

5. Calculation of VAT when importing goods

Now that we know the import VAT rate, we can begin calculating the import VAT. To do this, you will need a formula (clause 5 of article 166, paragraph 3 of clause 1 of article 153, clause 1 of article 160 of the Tax Code):

VAT = (TS + TP + A) * C

TS - customs value of imported goods;

TP - the amount of import customs duty;

A is the amount of excise tax;

C - VAT rate as a percentage (10 or 18%).

What is in brackets is the tax base. As can be seen from the formula, the tax is charged not only on the cost of the product itself, but also on the duty and excise tax.

Most likely, you transferred the payment to the supplier in foreign currency, therefore, in order for the calculation of VAT upon import to be correct, the currency value of the goods must be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of registration of the declaration.

If you import several types of goods, then VAT according to this formula must be calculated separately for each group of goods of the same name, type and brand. And then the calculation results are summarized (clause 3 of Article 160 of the Tax Code). The tax amount is rounded to the nearest kopeck.

We will not talk in detail about determining the amount of customs value in this article, because This is a separate and very large topic. To determine the customs value, you need to use the norms of the Agreement dated January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union” (clauses 1, 3, article 64 of the Customs Code of the Customs Union).

The customs value of the goods you import is indicated in the customs value declaration DTS-1.

When importing goods from the countries of the Customs Union, import VAT is calculated on the date when the imported goods were registered (clause 14 of Annex 18 to the Treaty on the Eurasian Economic Union). That is, on the date when the received goods were reflected in the accounting accounts, for example, 10, 41, 07, 08.

6. Calculation of VAT when importing goods using an example

Grand LLC entered into a contract with the French company Bonjour for the purchase of 1000 liters of champagne. The purchased champagne was delivered to the customs territory of the Russian Federation on September 12, 2016. The customs declaration was submitted to the Russian customs authority on September 16 and accepted on the same day. The customs value of the imported champagne was 4,200 euros. The euro exchange rate against the ruble, set by the Bank of Russia on September 16, was 73.2126 rubles/euro.

We recalculate the customs value (CV) into rubles:

We determine the amount of customs duty.

Champagne in the Unified Customs Tariff of the Customs Union has the CU FEACN code - 2204 10 110 0. The customs duty rate for it on the date of submission of the customs declaration was 12.5%.

Thus, the amount of customs duty (CD) in rubles will be:

4200 euros x 73.2126 rubles/euro x 12.5% = 38,436.62 rubles.

Determine the amount of excise tax (A), which must be paid for imported champagne.

On the date of submission of the customs declaration, the excise tax rate for champagne was 26 rubles. for 1 liter (clause 1 of article 193 of the Tax Code of the Russian Federation).

Thus, the amount of excise tax will be:

1000 l x 26 rub. = 26,000 rub.

Tax base for VAT calculation will be:

TS + TP + A = 307,492.92 rubles. + 38,436.62 rub. + 26,000 rub. = 371,929.54 rub.

Determining the amount of VAT, payable.

Champagne does not apply to goods subject to VAT when importing goods at a rate of 10%, therefore, we apply a rate of 18%:

RUB 371,929.54 x 18% = 66,947.32 rub.

So, in connection with the import of champagne into the territory of the Russian Federation, Grand LLC is obliged to pay VAT at customs in the amount of 66,947.32 rubles.

7. Formation of a customs declaration in 1C: Accounting

For those who keep records in the 1C: Accounting program - watch how the customs declaration is prepared in video format.

8. Payment of VAT on imports: where and when

VAT at customs must be paid in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (Article 82 of the Customs Code of the Customs Union). So, for example, in relation to goods placed under the customs procedure of release for domestic consumption, the deadline for paying VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subclause 1, clause 3, article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

VAT must be paid when importing goods from member countries of the Customs Union no later than the 20th day of the month following the one in which the goods were accepted for accounting (clause 19 of Appendix 18 to the Treaty on the Eurasian Economic Union). In this case, VAT upon import is paid to the tax authority.

9. What to do with VAT: import under the simplified tax system and OSNO

So, you have paid the calculated VAT amount. The further procedure depends on whether your organization is a VAT payer or not. There are 2 options possible:

VAT is included in the cost of imported goods or in expenses taken into account for tax purposes in the following cases:

— the organization applies a special regime (STS, UTII, Unified Agricultural Tax, patent)

— exemption from taxpayer obligations under Article 145 of the Tax Code is used.

— the situation from clause 2 of Article 170 of the Tax Code takes place: goods were purchased for use in non-taxable transactions and operations, the place of sale of which is not recognized as the Russian Federation, operations that are not recognized as sales.

VAT is accepted for deduction if the organization is a VAT payer and the situation does not apply to clause 2 of Article 170 (clause 1 of Article 171 of the Tax Code of the Russian Federation).

Example

Grand LLC purchased technological equipment from a foreign supplier in order to contribute to the authorized capital of Prioritet LLC. The equipment was imported into the territory of the Russian Federation. Upon import, VAT in the amount of 42,000 rubles was paid.

The transfer of property to the authorized capital is not recognized as a sale, therefore the amount of “import” VAT in the amount of 42,000 rubles. Grand LLC must take into account the cost of purchased equipment in accordance with paragraph 4, paragraph 2, Article 170 of the Tax Code.

10. How to get a VAT deduction on imports

VAT charged on imports, as well as “domestic” VAT, can be deducted. But there are different conditions for this:

The goods were imported under the procedure of release for domestic consumption, temporary import, processing outside the customs territory, processing for domestic consumption. Fulfillment of the condition is confirmed by a declaration of goods (submitted in electronic form, but customs authorities make a paper printout upon request).
The goods were purchased for transactions subject to VAT (clauses 1, 2, clause 2, Article 171 of the Tax Code).
The goods are accepted for accounting on any account (clause 1 of Article 172 of the Tax Code).
VAT has actually been paid and this fact is confirmed by primary documents (clause 1 of Article 172 of the Tax Code of the Russian Federation). Condition - the tax was paid by the taxpayer himself or by an intermediary at the expense of the taxpayer (Letters of the Ministry of Finance of Russia dated December 29, 2014 N 03-07-08/68143, dated April 25, 2011 N 03-07-08/123). If the tax was paid by a foreign supplier, then the buyer does not have the right to deduct VAT (Letters of the Ministry of Finance of Russia dated June 14, 2011 N 03-07-08/188, dated June 30, 2010 N 03-07-08/193).

If you import goods through an agent, then you must have an agency agreement providing for the payment of VAT by the agent with subsequent compensation of these amounts by the principal, i.e. by you (Letter of the Ministry of Finance of Russia dated October 26, 2011 No. 03-07-08/297). Also receive a copy of the payment order for the agent to pay the tax.

Payment of the tax is confirmed by a customs declaration (where the VAT paid is indicated in column 47) and a payment document. If the tax is paid with a customs card, the customs authorities will issue written confirmation of payment upon request. No invoice is issued.

11. Filling out the purchase book

To obtain a VAT deduction on imports, a customs declaration is recorded in the purchase ledger. The VAT payment invoice number will also be included in the purchase book.

When filling out the purchase book, the following will be indicated in the appropriate columns:

in column 2, the transaction type code is “20” (letter of the Federal Tax Service of Russia dated January 22, 2015 No. ГД43/794@);
in column 3 the number of the customs declaration (clause “e” of clause 6 of the Rules for maintaining a purchase book, approved by Resolution No. 1137);
in column 7, details of the payment document for payment of the advance payment to the customs authority (subsection “k”, paragraph 6 of the Rules for maintaining a purchase book, approved by Resolution No. 1137);
in column 9 the name of the foreign supplier.
in column 15, the invoice value of the goods, increased by the amount of customs duty (excise tax, if any) and accrued VAT.

An interesting situation arises if you made an advance payment to pay for upcoming duties, taxes, and fees. Here, unlike payment to the supplier, the rules of clause 12 of Article 171 and clause 9 of Article 172 of the Tax Code do not apply. Those. It is impossible to deduct VAT from the entire advance payment (Letter dated June 21, 2012 No. 03-07-08/158).

Those. the right to deduct VAT on imports will appear when the advance payment (or part of it) has been spent for its intended purpose. In this case, the document confirming payment of VAT will be a report on the expenditure of funds made as advance payments, which will be issued by the customs authority. The report form was approved by the Order of the Federal Customs Service of Russia dated December 23, 2010. No. 2554 (Appendix No. 2).

12. Postings when calculating VAT on imports using an example

Grand LLC imports a batch of champagne from France. The customs value of the consignment is 4200 euros. The customs duty rate for this type of goods is 12.5 percent. These goods are subject to VAT at a rate of 18 percent. Customs duties amounted to 2000 rubles.

According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. Ownership of the goods transferred to Grand LLC on September 16.

The customs value is equal to the transaction price. The customs value of the consignment of goods in rubles on September 16 will be:

4200 euros x 73.2126 rubles/euro = 307,492.92 rubles.

We have already calculated customs duties, excise taxes and VAT in the previous example:

— customs duty 38,436.62 rubles.

— excise tax 26,000 rubles.

— VAT 66,947.32 rub.

Debit 76 subaccount “Calculations for customs duties and fees” - Credit 51
– 40,436.62 rub. (RUB 38,436.62 + RUB 2,000) – import customs duties and customs duties have been paid;

Debit 19 subaccount “Excise taxes” - Credit 68 subaccount “Calculations for excise duties” - 26,000 rubles. — excise tax on imported products has been assessed.

Debit 68 subaccount “Calculations for excise duties” - Credit 51 - 26,000 rubles. – excise duty paid at customs

Debit 19 - Credit 68 subaccount “Calculations for VAT” – 66,947.32 rubles – reflects VAT payable at customs;

Debit 68 subaccount “Calculations for VAT” - Credit 51 - 66,947.32 rubles. – VAT paid at customs

Debit 41 - Credit 60 - 307,492.92 rubles. – imported goods are capitalized;

Debit 41 - Credit 76 subaccount “Calculations for customs duties and fees”
– 40,436.62 rubles. (RUB 38,436.62 + RUB 2,000) – customs duties and customs fees are included in the cost of imported goods;

Debit 41 – Credit 19 subaccount “Excise taxes” - 26,000 rubles. – excise tax is included in the cost of goods

Debit 68 subaccount “Calculations for VAT” - Credit 19 - 66,947.32 rubles. – paid VAT is accepted for deduction

What problematic issues have you encountered regarding the calculation of VAT when importing goods? Ask them in the comments and together we will find the answer!

Calculation of VAT when importing goods and the right to deduction