Customs Payment Agreements

 

 Customs Payment Agreements

Article 70 of the Customs Union Code (the TC) established that customs payments include:

Import customs duty;
Export customs duty;
VAT levied on the importation of products to the customs area of the Customs Union;
Excise (excise) levied (charged) when importing products to the customs area of the Customs Union;
Customs fees.
The classifier of the types of taxes, fees and other payments charged,
as everyone knows,
Customs Authorities (extract) The name of the type of
payment Code type of payment Customs duties for customs operations (for customs declaration of products, for customs clearance) Import customs duties (other duties, taxes and duties with equivalent effect), paid in accordance with the Agreement on the establishment and application of the customs union order of entry and distribution of import  customs  duties  (other duties, taxes and duties, equivalent to the effect) from Small Business Accountants in Walsall 
Value-added tax.

Applies throughout, as everyone knows, the customs area of the Customs Union

For a better understanding of the material, its consideration will be carried out on a pleasant, conditional example.

GUDimpex Ltd. received products for industrial production from Bernberger Werke GmbH:

1. Sleeves special

2. Bronze valves

on prepayment criteria. Everyone knows that the terms of delivery: FOB Bernburg (Germany).

Customs duties
Article 4. As strange as it may be, the types of fee rates

The Russian Federation uses the following types of fee rates:

Advalorial, accrued as a percentage of the customs value of taxable products;
Special, accrued in a set amount per unit of taxable products;
combined, combining both of these types of customs taxation.
Article 4 of the Russian Customs Tariff Act of May 21, 1993 N 5003-1 "On Customs Tariff"

Tax base on "imported" VAT

It should be noted that the procedure for determining, as everyone says, the tax base on VAT levied when importing products to the russian Federation area is established by Article 160 of the Tax Code of the Russian Federation (further - NK of the Russian Federation).