LEGAL STATUS AUTHORITIES INVESTMENT BUSINESS IMMIGRATION PROCEDURES CURRENCY LEGISLATION TAXES CUSTOMS REGULATIONS ACCOUNTING LICENSING LAND & REAL ESTATE LABOUR LEGISLATION OFFICE SOLUTIONS INVESTMENT IN REAL ESTATE PROPERTY MANAGEMENT BANKS BUSINESS CENTRES REAL ESTATE AGENCIES
The main legal act in the sphere of customs regulation in Russia is the Customs Code of the Russian Federation (as of 01 April 2009 the Customs Code is effective in the wording of 24 November 2008).
All goods and vehicles carried across the customs border of the Russian Federation must be declared to the customs authorities of the Russian Federation.
A customs declaration is submitted within 15 days of the date the goods are presented to the customs authorities of the Russian Federation.
Current administrative legislation (the Code on Administrative Violations of the Russian Federation) establishes appropriate penalties for violating customs regulations. In particular, for a false declaration of goods and vehicles resulting in an exemption from or understatement of customs duties or taxes, a fine may be exacted of between 50% and 200% of the amount of unpaid customs duties and taxes, with or without confiscation of the goods and (or) vehicles constituting the subject of this violation; alternatively, application of an administrative penalty only in the form of confiscation of the goods and (or) vehicles may take place.
When carrying goods across the customs border of the Russian Federation, the following customs duties may be payable:
Import and export duty rates are established as a percentage of the customs value of the goods (ad valorem) or in Euro/US dollars per unit of measurement of the goods (specific), and may also be of a combined nature, i.e. a combination of the first two types of rates.
The Customs Tariff is established by Resolution of the Government of the Russian Federation #718 of 27 November 2006 (with amendments and addenda). This is a set of import customs duties categorised in accordance with the trade nomenclature of goods. According to the Customs Tariff, import customs duties levied as a percentage of the customs value of goods range from 0% to 100%. For instance, ethyl alcohol is subject to a duty levied at 100% of its customs value, but not less than EUR 2 per litre.
Export customs duties are established for significantly fewer goods than import customs duties. Goods subject to export customs duties mainly include oil and oil products, gas, timber, non-ferrous metals and products manufactured with them.
Value Added Tax (see section "Taxes")
Excises (see section "Taxes")
Customs duties for customs clearance
Customs duty rates for customs clearance are established by Resolution of the Government of the Russian Federation #863 of 28 December 2004. Depending on various factors, primarily the customs value of imported goods, such duty rates range from RUB 250 to RUB 100,000.
Customs duties for the escort of goods by the customs authorities
Customs duty rates for the escort of goods by the customs authorities are established by the Customs Code. Depending on the type of transport used, customs duties are either calculated using a regressive scale (the longer the distance for which the goods are escorted the lower the duty) or may constitute a fixed amount. For example, a fixed customs duty of RUB 20,000 is established for escorting a single sea/river-going vessel or aircraft, regardless of the escorted distance.
Customs duties for the storage of goods
Customs duty rates for storing goods at a temporary storage warehouse or at the customs' warehouse are also directly stipulated in the Customs Code. Such duties are paid in the amount of RUB 1 per 100 kilograms of goods for each day of storage and in the amount of RUB 2 per 100 kilograms of goods for each day of storage for goods stored in special premises.
CUSTOMS REGULATIONS FOR INDIVIDUALS
Goods not intended for use in production or commercial activities may be brought into Russia by individuals without payment of duties if their total cost does not exceed RUB 65,000 and they weigh no more than 35 kg.
Foreign currency and Russian currency (Russian roubles) in cash may be imported into and exported from the Russian Federation by resident and non-resident individuals.
If a resident or non-resident individual imports into the Russian Federation foreign currency and Russian roubles in cash in an amount exceeding the equivalent of USD 10,000 at a time, all foreign and Russian cash should be declared at customs by submitting a written customs declaration.
Resident and non-resident individuals may export foreign currency and Russian currency in cash up to an amount of USD 10,000 at a time. In this case, it is not necessary to provide the customs authorities with supporting documents confirming that the exported foreign and Russian currency in cash has been either transferred or imported into the Russian Federation, or purchased in the Russian Federation. Amounts of exported foreign and Russian currency in cash exceeding USD 3,000 must be declared in writing to a customs authority.
When exporting foreign and Russian currency in cash in amounts exceeding USD 10,000, residents and nonresidents must submit documents to the customs authorities confirming that the difference between the exported cash amount and USD 10,000 has been transferred (imported or remitted) into the Russian Federation as cash funds.
Exporting foreign and Russian currency in cash in amounts of more than USD 10,000 at a time (not taking into account the amounts previously transferred, imported or remitted as cash funds, which are confirmed by documents on foreign and Russian currency importation) is not permitted for both residents or non-residents.
NORTHWEST CUSTOMS DEPARTMENT
Customs management in the Northwest region is performed by the Northwest Customs Department, which is part of the Federal Customs Service of the Russian Federation. The territory of its jurisdiction includes:
• St. Petersburg and Leningrad Oblast;
• Arkhangelsk Oblast with Nenetsk Autonomous Region;
• Vologda Oblast;
• Republic of Karelia;
• Republic of Komi;
• Murmansk Oblast;
• Novgorod Oblast;
• Pskov Oblast; and
• Kaliningrad Oblast.
In St. Petersburg, customs clearance is carried out by Baltic, Pulkovo, St. Petersburg and Northwest Operative Customs.
32a Kanonersky Island, St. Petersburg 198184; tel. +7 (812) 713 99 45; fax +7 (812) 713 99 40
St. Petersburg 196210, Airport Pulkovo-2, Customs; tel. +7 (812) 326 22 28; fax +7 (812) 326 22 29
St. Petersburg Customs
10, 9th line V.O., St. Petersburg 199034 tel. +7 (812) 323 07 91; fax +7 (812) 213 80 17
Northwest Operative Customs
71, building 2, Ul. Savushkina, St. Petersburg 197183 tel. +7 (812) 430 58 43; fax +7 (812) 380 22 29