The size of the rates of customs duties determines. Calculation of customs payments: calculation procedure, formula. Export or export

23.09.2020

The current rates of customs duties on cars imported and by persons since August 2012 (subject to changes introduced by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54).

1. Cars imported by legal entities (current rates)

1.1. Cars with a gasoline engine

1.1.1. Cars up to three years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 21 109 0	0	1000
8703 22 109 9	1001	1500	25%, but not less than €1.1 per 1 cm3
8703 23 191 0	1501	1800
8703 23 192 1	1801	2300
8703 23 192 2	2301	3000	25%, but not less than €1.8 per 1 cm3
8703 24 109 0	3001	∞	25%, but not less than €2.35 per 1 cm3

1.1.2. Cars from three to five years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 21 909 8	0	1000
8703 22 909 8	1001	1500
8703 23 901 8	1501	1800	25%, but not less than €0.45 per 1 cm3
8703 23 902 4	1801	3000
8703 24 909 8	3001	∞	25%, but not less than €1 per 1 cm3

1.1.3. Cars from five to seven years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 21 909 4	0	1000	25%, but not less than €0.45 per 1 cm3
8703 22 909 4	1001	1500	25%, but not less than €0.5 per 1 cm3
8703 23 901 4	1501	1800	25%, but not less than €0.45 per 1 cm3
8703 23 902 3	1801	3000	25%, but not less than €0.55 per 1 cm3
8703 24 909 4	3001	∞	25%, but not less than €1 per 1 cm3

1.1.4. Cars older than seven years

TN VED code	Engine volume, cc		Bid
	from	before
8703 21 909 3	0	1000	€1.4 for 1 cm3
8703 22 909 3	1001	1500	€1.5 for 1 cm3
8703 23 901 3	1501	1800	€1.6 for 1 cm3
8703 23 902 2	1801	3000	€2.2 for 1 cm3
8703 24 909 3	3001	∞	€3.2 for 1 cm3

1.2. Diesel vehicles

1.2.1. Cars up to three years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 31 109 0	0	1500	25%, but not less than €1.2 per 1 cm3
8703 32 199 0	1501	2500	25%, but not less than €1.8 per 1 cm3
8703 33 199 0	2501	∞	25%, but not less than €1.25 per 1 cm3

1.2.2. Cars from three to five years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 31 909 8	0	1500	25%, but not less than €0.45 per 1 cm3
8703 32 909 8	1501	2500	25%, but not less than €0.5 per 1 cm3
8703 33 909 8	2501	∞	25%, but not less than €1 per 1 cm3

1.2.3. Cars from five to seven years old

TN VED code	Engine volume, cc		Bid
	from	before
8703 31 909 4	0	1500	25%, but not less than €0.4 per 1 cm3
8703 32 909 4	1501	2500	25%, but not less than €0.5 per 1 cm3
8703 33 909 4	2501	∞	25%, but not less than €1 per 1 cm3

1.2.4. Cars older than seven years

TN VED code	Engine volume, cc		Bid
	from	before
8703 31 909 3	0	1500	€1.5 for 1 cm3
8703 32 909 3	1501	2500	€2.2 for 1 cm3
8703 33 909 3	2501	∞	€3.2 for 1 cm3

1.3. Utilization fee for legal entities

On September 1, 2012, a recycling fee for imported cars began to operate in Russia. Base rate for cars was set at 20,000 rubles. Depending on the size and type of engine, as well as the age of the car, it is multiplied by an appropriate multiplier. The amount of the recycling fee is calculated according to the formula: U = B x K. Where U is the amount of the fee, B is the base rate, and K is the coefficient.

ICE volume	New cars	Used cars older than 3 years
electric motor	1.34 (26,800 rubles)	1.34 (26,800 rubles)
no more than 2000 cm3	1.34 (26,800 rubles)	8.26 (165,200 rubles)
from 2001 to 3000 cm3	2.66 (53,200 rubles)	16.12 (322,400 rubles)
from 3001 to 3500 cm3	3.47 (69,400 rubles)	28.50 (570,000 rubles)
over 3500 cm3	5.5 (110,000 rubles)	35.01 (700 200 rubles)

2. Vehicles imported by legal entities (these rates no longer apply)

2.1. Cars with a gasoline engine

2.1.1. Cars up to three years old

TN VED code	Engine volume, cub.s m

		30%, but not less than 1.2 E vro / cub.s m
		30%, but not less than 1.45 E vro / cub.s m
		30%, but not less than 1.5 E vro / cub.s m

		30%, but not less than 2.15 E vro / cub.s m
		30%, but not less than 2.8 E vro / cub.s m

2.1.2. Cars from three to five years old

Old TN VED code	New code TN VED	Engine volume, cub.s m

			35%, but not less than 1.2E vro / cub.s m
			35%, but not less than 1.45E vro / cub.s m
			35%, but not less than 1.5E vro / cub.s m

			35%, but not less than 2.15E vro / cub.s m
			35%, but not less than 2.8E vro / cub.s m

2.1.3. Cars from five to seven years old

Old TN VED code	New TN VED code	Engine volume, cub.s m

			2.5 Euro/cub.s m
			2.7 Euro/cu.s.m
			2.9 Euro/cub.s m
			4 Euro/cu.s.m
			4 Euro/cu.s.m
			5.8 Euro/cub.s m

2.1.4. Cars older than seven years

Old TN VED code	New TN VED code	Engine volume, cub.s m

			2.5 Euro/cub.s m
			2.7 Euro/cu.s.m
			2.9 Euro/cub.s m
			4 Euro/cu.s.m
			4 Euro/cu.s.m
			5.8 Euro/cub.s m

2.2. Diesel vehicles

2.2.1. Cars up to three years old

TN VED code	Engine volume, cub.s m

8703 31 1090		30%, but not less than 1.45 Euro/cu.s.m.
		30%, but not less than 2.15 Euro/cu.s.m.
		30%, but not less than 2.8 Euro/cu.s.m.

1.2.2. Cars from three to five years old

Old TN VED code	New TN VED code	Engine volume, cub.s m

			35%, but not less than 1.45 Euro/cu.s.m.
			35%, but not less than 2.15 Euro/cu.s.m.
			35%, but not less than 2.8 Euro/cu.s.m.

2.2.3. Cars from five to seven years old

Old TN VED code	New TN VED code	Engine volume, cub.s m

	8703 31 909 2		2.7 Euro/cu.s.m
	8703 32 909 2		4.0 Euro/cub.s m
	8703 33 909 2		5.8 Euro/cub.s m

2.2.4. Cars older than seven years

Old TN VED code	New TN VED code	Engine volume, cub.s m

8703 31 909 1	8703 31 909 2		2.7 Euro/cu.s.m
	8703 32 909 2		4.0 Euro/cub.s m
	8703 33 909 2		5.8 Euro/cub.s m

3. Cars imported by individuals

3.1 Cars under three years old

Customs value, euro	Bid
Less than 8,500	54%, but not less than 2.5 E vro / cub.s m
8 500 — 16 700	48%, but not less than 3.5 E vro / cub.s m
16 700 — 42 300	48%, but not less than 5.5 E vro / cub.s m
42 300 — 84 500	48%, but not less than 7.5 E vro / cub.s m
84 500 — 169 000	48%, but not less than 15 E vro / cub.s m
Over 169,000	48%, but not less than 20 E vro / cub.s m

3.2 Cars three to five years old

Engine volume, cub.s m		Bid

		1.5 E vro / cub.s m
		1.7 E vro / cub.s m
		2.5 E vro / cub.s m
		2.7 E vro / cub.s m
		3 E vro / cub.s m
		3.6 E vro / cub.s m

3.3 Cars five to seven years old

Engine volume, cub.s m		Bid

		3 Euro/cu.s.m
		3.2 Euro/cub.s m
		3.5 Euro/cu.s.m
		4.8 Euro/cu.s.m
		5 Euro/cub.s m
		5.7 Euro/cu.s.m

3.4. Cars older than seven years

Engine volume, cub.s m

		3 Euro/cu.s.m
		3.2 Euro/cub.s m
		3.5 Euro/cu.s.m
		4.8 Euro/cu.s.m
		5 Euro/cub.s m
		5.7 Euro/cu.s.m

3.5. Recycling fee for individuals

From September 1, 2012, when importing cars into Russia, you must pay a recycling fee. The amount of the fee for individuals when importing a new car is 2000 rubles, when importing a car more than 3 years old - 3000 rubles.

customs duty is a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border of the Union (Article 2 of the Customs Code of the EAEU) (hereinafter referred to as “duty” and “TP”).

The government of the Russian Federation, like the authorities of any other countries, seeks to solve two main tasks of foreign economic activity. The first is to support the domestic commodity producer, to some extent protecting it from competition from foreign producers. The second is to provide Russian citizens with access to the best imported goods. The solution of these problems requires a balanced foreign economic policy of the state. The instrument is the methods of tariff and non-tariff regulation of foreign economic activity. Tariff methods of regulation are various tariffs and fees charged when performing foreign trade operations. Non-tariff regulatory measures include, first of all, licensing, quotas, certification of goods or services, and some other methods.

Most foreign trade operations are subject to customs payments (customs duty, tax and fee), the task of which is to replenish the state budget. And since the goals of foreign economic transactions can be different (commercial, educational or charitable), the amount of duties can also be different - for some types of activities it is charged in full, and for some types the state introduces preferences in the form of preferential duties (up to 0%).

On the territory of the Customs Union, the rates of customs duties are determined in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED) and the Unified Customs Tariff of the Customs Union (with inserts of import duties). According to these documents, the objects of duty are goods that are moved across the customs border. The duty is imposed on the customs value of the goods or on its physical characteristics(consumer unit: quantity, units, pieces, kg, liters, volume, etc.).

We will select the TN VED code for your product and report customs payments and duties

As we have already reported, duties are far from the only type of customs payments. Also at customs are subject to payment:

customs fees or customs clearance fee.
It is calculated and paid from the cost of imported goods. For export-export from 09/04/2018, this amount is not paid! Previously, the customs clearance fee was 750 rubles. "the federal law dated August 3, 2018 N 289-FZ "On customs regulation in the Russian Federation and on amendments to certain legislative acts Russian Federation".
Value Added Tax (VAT).
Accrued only on imported goods and amounts in the Russian Federation: 0%, 10% or 20% (before 12/31/18 was 18%)
excises.
Charged only on excisable goods: petroleum products, cars, alcohol, tobacco, etc.

Types of customs duties

Export customs duty (export) is a mandatory payment collected by the customs authorities of the member states of the Eurasian Economic Union when goods are exported outside the customs territory of the Eurasian Economic Union.

Special, anti-dumping and countervailing duties belong to the group of special customs tariffs, are established by international treaties or the legislation of the member states of the Customs Union. They are levied in the same manner as the import TP (FZ dated December 8, 2003 No. 165-FZ (as amended on June 4, 2014) “On special protective, anti-dumping and countervailing measures when importing goods”).

Another group of customs tariffs - seasonal duties. They are seasonal and apply to agricultural products. Their goal is to protect the domestic commodity producer and stimulate their own Agriculture. They apply during the period of harvest and sale of the crop and replace the usual rates of duties in force at other times of the year.

Types of customs rates

The Common Customs Tariff makes it possible to apply different types of customs rates to the same goods: ad valorem, specific and combined. Knowing the types of customs rates, it is possible to calculate the rate of customs duty.

Ad valorem rate does not have a fixed amount and represents a percentage of the customs value of the goods (the cost of the goods + the cost of delivering the goods to the border). For example, when importing a batch of clothes hangers, an amount equal to 9% of the customs value of the batch is subject to payment at customs.

The formula for calculating the duty at the ad valorem rate:

sp - the amount of the fee
Stov – customs value of imported/exported goods
St(P) – rate of import/export duty as a percentage

Specific rate has a fixed amount, which is imposed on each individual unit of goods (mass, quantity, volume, etc.). For example, when importing a batch of sneakers, a duty of 0.47 euros per pair will be charged.

Formula for calculating duty at a specific rate:

sp - the amount of the fee
St(E) - the rate of import/export duty in dollars or euros per unit of goods
Who in - the amount of imported / exported goods in certain units of measurement

Combined rate is a combination of ad valorem and specific rates. CCT CU provides for two ways of calculating the duty: either based on the quantitative characteristics or weight of the goods (specific rate), or based on its value (ad valorem rate). The largest of the received amounts is subject to payment at customs. For example, a consignment of fresh exotic fruits is imported: bananas (TN VED code 0803901000), lemons (TN VED code 0805501000) or pomelo (TN VED code 0805400000). In relation to this heading, a combined rate is applied, which states that the TP should be 4% of the customs value of the consignment (ad valorem rate), but it should be less than the amount if the calculations were carried out according to the formula 0.015 euro / kg (specific rate).

The amount of the fee for imported goods is determined by the TN VED code in accordance with the Decision of the Commission of the Customs Union "On the unified customs and tariff regulation" dated November 27, 2009. The amount of the fee for exported goods is determined by the TN VED code in accordance with the Decree of the Government of the Russian Federation dated August 30, 2013 No. 754.

payers customs duties, taxes is the declarant or other persons who have an obligation to pay TP and taxes (Article 50 of the EAEU Labor Code).

We will calculate customs payments and duties for you

Privileges for the payment of customs duties

TP payment benefits apply to goods produced in countries with which the Russian Federation has international treaty on granting mutual preferences in the field foreign trade. A participant in foreign economic activity can confirm the right to such a benefit by submitting to the customs authority a Certificate of origin of goods (General form, Form A, CT-1 or CT-2).

TP benefits are of the following types:

Tariff preferences;
Tariff benefits;
tax benefits;
Benefits for the payment of customs duties.

The list of benefits valid on the territory of the Russian Federation is presented in the Order of the Federal Customs Service of Russia dated May 26, 2010 No. 1022 (as amended on December 20, 2012).

Customs clearance of goods without paying customs duties in 2019

Features of customs clearance when importing goods without paying customs duties in 2019 by participants in foreign economic activity:

Individual: cargo and goods transported for personal use are exempted from customs duties, provided that:

Their weight does not exceed 50 kg, and total cost does not exceed 10,000 euros (for air transport - accompanied by luggage);
Their weight does not exceed 25 kg, and the total cost does not exceed 500 euros (excluding air transport - accompanied by luggage);
Their weight does not exceed 31 kg, and the total cost does not exceed 500 euros (for postal items and goods delivered by the carrier - unaccompanied baggage).

If any of these indicators is exceeded, a citizen must pay customs duties at the rate of 30% of the amount exceeding the allowable value, or 4 euros for each kilogram of overweight.

Also, a citizen has the right to transport through the customs border without paying duties:

Up to 50 cigars, or 200 cigarettes, or 250 g of tobacco;
Up to 3 liters of alcoholic beverages.

legal entity or individual entrepreneur: goods and goods without payment of customs duties and taxes can be imported with a value not exceeding 200 euros. But at the same time, the customs declaration is submitted to the customs authority in any case.

Payment of customs duties

Due date customs duties starts from the moment of registration customs declaration before the release of goods under the declared customs procedure. In other words, all customs payments must be made on time until the moment when the customs office completes the customs clearance of the goods. However, in some cases this period can be extended by another 10 days (for example, when the inspector and the declarant need to adjust the customs value of the goods).

Procedure for paying customs duty

According to Art. 61 of the Customs Code of the EAEU, payments are paid at the customs authority where the procedure for the release of goods takes place (except for cases when goods are placed under the customs procedure of customs transit). Ways to pay customs duties: payment can be made at the cashier customs authority(the term of crediting to the account is from one to several days), or transferred electronically by using payment system“Round” or a customs card (the term for crediting to the account is up to several hours). Payments are paid in the currency of the state in which the customs clearance of goods is carried out at the rate fixed on the day of filing the declaration. Payment, as a rule, is made by two payment orders: the first payment order is sent to pay the duty, the second - VAT, excise (if necessary) and customs duty. The rules for filling out a payment order are defined in the Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n “On approval of the rules for indicating information in the details of orders for the transfer of funds for payment in budget system Russian Federation".

Services and assistance in calculating the cost of customs duties

Our company "Universal Cargo Solutions" provides services and registration of goods, selection of TNVED codes, calculates the necessary payments at customs: customs duties, duties, taxes (VAT), fees and excises. And at the same time, the cost and terms of registration in our company are minimal, and consultations are free!

We will select the TN VED code and report customs payments!

We are confident that we will become your reliable partner at customs!

Customs duty is a payment that is levied on the import or export of various groups of goods. As you know, there are a number of products and goods that can be imported without making these payments. In the Russian Federation, the import and export of various groups of goods is regulated by the Law "On Customs Tariffs". This document indicates the main rates of customs duties, as well as the procedure for paying customs duties.

According to the norms of the current legislation, in 2020, the following types of customs duties are distinguished:

Import customs duty. This payment is also called import.
Export customs duty. Often this payment is called export, as it is paid for the export of products outside of Russia.

Most of the goods are subject to import customs duties. This is primarily due to the fact that in 2020 Russia is actively “accepting” export products to its territory.

Import duties are levied on all groups of goods imported into Russia. But it is worth remembering that according to, there are a number of goods allowed for import in a certain amount. If they are imported in excess of the established norm, the customs duty is always paid.

customs duty

The collection of customs duties on imported goods ensures the protection of the domestic market of the Russian Federation from competition. Customs duties on imports are deducted to the state Russian budget. In recent years, it is this kind of duties and taxes that made up the bulk of the budget of the Russian Federation.

Customs duties and fees for the export of products are necessary to regulate the country's foreign economic activity. They also replenish the Russian state budget.

What is allowed to be imported without paying customs duty

If a person carries personal funds with him, not counting the car, total amount which does not exceed 500 euros, he is not obliged to pay customs duty. In this case, the total weight of goods or products cannot exceed 25 kilograms. This applies only to those goods that are transported by land (by road or train). These rules are effective from January 1, 2019. If a person travels by air, he can import duty-free goods worth up to 10,000 euros.

Additionally, a person can carry:

50 cigars or two packs of cigarettes. An alternative to cigarettes and cigars is tobacco in the amount of 250 grams.
Three liters of alcoholic beverages.

In other words, if a person wishes to import four or more liters of alcohol, then he is obliged to deduct 10 euros to the Russian budget for each “extra” liter transported. But it should be borne in mind that more than five liters of such products for personal consumption cannot be brought in. If a larger amount of alcohol is transported, then the cargo is already considered commercial: additional documents must be submitted for it and additional VAT of 18 percent and excise must be paid.

If the cargo is considered commercial, then the alcohol rate is 0.6 euros for each liter of alcohol.

Varieties of rates

Unfortunately, it is not possible to single out a single payment, as there are different kinds customs duty rates, which, in turn, are divided by product type.

Lesson 7

According to the norms of the law, there are such types of customs rates:

ad valorem;
specific;
combined.

The ad valorem rate is often referred to as the cost rate. It does not have a fixed amount. The size of the customs rate is calculated as a percentage depending on the customs value of the products. For example, a TV set worth 2,000 euros is imported and the interest rate on this product is 20 percent. Thus, the customs payment is 400 euros.

The specific rate is set in clear monetary terms for a certain unit of production. It is worth remembering that this rate is expressed in euros. For example, a box of wine (12 pieces) is being transported. For one bottle you need to pay five euros. Thus, the import duty for a case of wine will be 60 euros.

The combined rate is presented as specific and ad valorem. In other words, it combined the last two rates, so the amount of the duty is calculated based on the cost and quantity of products transported.

For example, sports shoes are imported. Since a combined rate is applied, 15 percent of its customs value is paid for each pair of shoes transported, but the amount paid cannot be less than four euros.

Most often, combined rates are used.

It is worth remembering that customs rates exist for all categories of goods. Therefore, it is simply impossible to single out the main single rate, since it differs depending on the product. All rates of import customs duties are approved in accordance with the decisions of the EEC Council, and export customs duties are regulated by the Russian government.

The rates of import customs duties are calculated on the basis of CCT. CCT is a single customs tariff, which was adopted in accordance with the rules of foreign economic activity of the Eurasian Economic Union.

Types of customs duties

Customs duties in the Russian Federation are divided into two types: seasonal and special.

Seasonal customs tariffs apply to agricultural products and other goods that are seasonal. In other words, there is a period of time in a year when a seasonal customs rate is applied to agricultural products instead of the usual customs duty.

For example, the established interest rate for tomatoes in 2020 is 15%, but not less than 0.08 euros per kilogram of production. At the same time, if tomatoes are imported into the country from May 15 to May 31, as well as from June 1 to October 31, then a seasonal rate of 15% is applied, but not less than 0.12 euros per kilogram.

Special customs tariffs and duties are classified as follows:

special.
anti-dumping.
compensatory.

The application of customs duties of a special type is necessary for non-tariff regulation of foreign economic activity. They are used to protect Russian manufacturers of various types of goods.

VAT and excises

The system of customs rules of Russia in 2020 provides for the payment of not only import duties, but also VAT when importing products. VAT is paid on the import of products, taking into account that they will be sold on the territory of the Russian Federation. VAT is an indirect tax. The procedure and terms for paying VAT are regulated by the Customs Code of the Customs Union.

Thus, according to the norms of the Tax Code of the Russian Federation, the following are obliged to pay VAT:

organizations;
enterprises;
individual entrepreneurs.

Also, do not forget about excise taxes. Excises are paid when the following groups of goods are sold:

Ethyl alcohol. But it is worth remembering that the excise tax is not paid for cognac alcohol. This is the only exception.
Products that contain more than nine percent alcohol.
Alcoholic products(vodka, wine, liqueurs, cognac and others). But if the product contains less than 1.5 percent of ethyl alcohol, then the excise is not paid.
Beer.
tobacco products.
Cars.
Motorcycles of some types.
Gasoline intended for refueling cars.
diesel fuel.
Oils for different types engines.

But it is worth noting right away that the amount of customs duties on a car depends on the following characteristics of the car:

What is its customs value.
legal status person who carries out the import: physical or entity.
Engine volume.
Power in kilowatts.
Car weight (car weight is calculated in tons).
Engine type.
Year of issue (in other words, age).

How to clear a car - customs auto calculator

There are only four ages:

less than three years;
three to five years;
five to seven years;
over seven years.

In the latest amendments to the bill, it was decided to make a single rate for cars by age and engine size.

So, if the car is less than three years old, then a combined rate of 54% is applied. This does not apply to cars that were manufactured in the territory of the Russian Federation. But keep in mind that the minimum bet is 2.5 euros.

Table. Calculation of the customs payment based on the engine size for cars less than three years old.

For machines that were manufactured in the Russian Federation, a single rate applies. It is equal to one euro per cm cube.

Table. Calculation of the customs rate based on the engine size for cars over five years old.

For yachts, other categories of cars, boats, a single tariff rate at a rate of 30% of the cost of the equipment. For example, if the estimated value of the yacht is 20,000 euros, then the payment amount is 6,000 euros.

The minimum amounts are levied on raw materials and some semi-finished products imported for national production, the maximum - on competing goods of domestic production.

The contribution is exempt from humanitarian and technical assistance, goods from countries included in the free trade zone with the country of destination, equipment from the category of basic production assets imported for the development of joint ventures, information goods, currency, securities, goods for personal use. Import duty relief is called tariff preferences.

Import duty rates

The amount of the payment is determined by the policy of the state and is enshrined at the legislative level. In Russia, the basis for calculating import duties are base rates (displayed in 10-digit commodity codes of the TN VED). They are calculated and regularly reviewed by the commission of the Ministry of Finance, fixed in the Common Customs Tariff (CCT) and can be:

ad valorem (% of the customs value is paid) - the duty is calculated by multiplying the values of the customs value and the rate. For example, a batch is imported detergents With customs value(indicated in the declaration) 400 thousand rubles. The value of the ad valorem rate (you can easily find out by the TN VED code, in this case it is 3402209000) is 6.5%. Multiplying 400,000 by 0.065, we get the amount of the import duty - 26 thousand rubles;
specific (a fee is paid for the number of units) - the duty is equal to the product of the value of the rate, the quantity of goods and the exchange rate. For example, when importing 500 pairs of shoes (the rate is 0.47 euros per pair, the exchange rate is 78 rubles per euro), the import duty will be: 500 × 0.47 × 78 = 18330 rubles;
combined (including the properties of the two previous ones) - documented may look like this: 10% of the cost, but not less than 0.15 euros per 1 kg.

The amount of the fee for the same product imported from different countries may vary (with other equal conditions). For example, 400 kg of cocoa powder is imported into Russia with a customs value of 2 thousand dollars (HS code for cocoa powder 1805000000, special conditions no, base rate 5%):

if the delivery will be carried out from Spain, then the amount of the import duty will be $100, since a tariff coefficient equal to one is applied (2000 is multiplied by 1 and by 0.05 - we get $100);
if from China - 75 dollars - China is part of 103 developing countries, for whose goods in Russia a 75% preferential rate is applied (customs coefficient equal to 0.75);
from Ethiopia - no duty - this country is included in the list of 49 countries, some goods from which are not subject to duty when imported into Russia.

Separate groups of goods can be imported at other types of rates: agricultural products at seasonal rates, goods that compete with domestic producers at anti-dumping rates, products manufactured using subsidies at compensatory rates.

The final amount to be paid for the importation of goods or vehicle, depends on:

type of goods (TN VED code), country of origin, its customs (not to be confused with purchase/contract) value;
presence/absence of customs privileges, privileges, quotas, preferences (usually up-to-date information on this issue can be obtained from the broker).

Trade and political tool

Import duty belongs to the group of trade and political instruments. In Russia, the basic 100% rates apply to goods imported from countries that are on friendly terms with it, the maximum (200%) - to goods from countries with which there are tensions, as well as products of unknown origin.