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If the value of the goods in the IGO (international mail) does not exceed the limit set by the state, and their total weight does not exceed the maximum allowed, then the parcel is sent to the recipient.

In the event that customs officers have discovered an “overload” or found out that the price of goods exceeds the duty-free limit, then the parcel is sent to the recipient in the post office in the same way. The only difference is that a customs notification will be attached to the shipment, which will indicate the amount payable for exceeding the norms.

The cost of the parcel is indicated by the seller when sending the IGO in the "Declared Value" (Value) column. Practice shows that sellers most often indicate a slightly lower cost of goods (especially when it comes to expensive products, such as phones, laptops, etc.). However, the customs officer can check whether the price of the goods is true. And if he sees too much difference in the estimated cost of the parcel and the price of the goods in one of the catalogs (well, on the same Chinese sites), then the customs officer himself can overestimate the product at his discretion.

If the product was bought at a sale or sale on Aliexpress or won in some kind of promotion, you should ask the seller to enclose a sales receipt or some other documents that can confirm the suspiciously low cost of things.

Sometimes on the forums, people are advised to ask the seller to indicate the word “Gift” in the “Cost” column. Practice shows that customs officers will still evaluate all the goods packed in the parcel at their own discretion - it may turn out to be more expensive than if the seller indicated their real price. Moreover, misunderstandings with the assessment will specifically delay the IGO at customs.

It happens that the customs find it difficult to assess the value of the goods, then the recipient is called to account, forcing him to fill out a customs declaration for customs clearance of IGOs or payment of customs duties (if required). The buyer is informed of the need for a report to customs by regular mail.

Customs regulations of Russia

The Russian Federation is a member of the Customs Union, therefore the following rules apply for it:

An individual to whom an international postal item is sent has the right, within one calendar month receive duty-free goods intended for personal use for an amount not exceeding 1000 euros in equivalent, while the total weight of the goods should not exceed 31 kg. The quota is updated (reset) every month, but the customs value and customs weight of all parcels for the month are summed up.

If the specified limits are exceeded, then a fee of 30% of the difference in the value of the goods and the allowed 1000 euros is charged on the IGO. In case of reloading, a fee of at least 4 euros per 1 kg of weight is charged for the difference between the actual weight of the parcel and the allowed 31 kg. Perceiving information can be difficult, so let's take an example:

If the value of the goods is 1300 euros and the weight of the parcel is 15 kg (there is only an excess of the price, but not the weight), the buyer will pay:

(1300-1000)*30% = 90 euros.

With a value of goods of 800 euros and an overload of 45 kg (exceeding the weight, but not the value):

(45-31)*4 = 56 euros.

If both the weight and the value of the goods are exceeded, both indicators are calculated, but the duty is taken only on one of them, the maximum.

Knowing the rules for importing alcohol into our country will allow you to avoid unpleasant moments at customs, paying fines or confiscation of goods. The import rules apply to all drinks containing alcohol, including beer and light dry wines. There are special conditions regarding the import of alcohol from the EU and countries of the Customs Union. Separate regulations have been developed for legal entities and individuals. Let's consider each situation in more detail.

Important. You should be aware that customs rules have changed quite often in recent years, this article is relevant for 2017. Follow the latest government decrees and legislative acts of the State Duma of the Russian Federation.

Import of alcohol by individuals

In our country, there is a very wide choice of various alcoholic products, including the highest quality, but many tourists want to bring in a few bottles of the original drink as souvenirs or as a memory of the happy moments of their vacation. It is for such compatriots that the government of the Russian Federation has developed clear regulations for the regulation of norms and methods of registration, taking into account the general rules of the Customs Union. We will talk about the features of importing alcohol from the countries of the Customs Union in the article below, and now we will consider the requirements for importing from states that are not members of this union.

Thus, an adult entering the country can import three liters free of charge, and for two additional liters you will have to pay an additional 20 euros. The cost of the surcharge sometimes exceeds the price of the goods, this should be taken into account when making a final decision on the import of surplus. All these goods must be recorded in the customs declaration. If there is less than three liters of alcohol, then there is no need to fill out anything in writing, verbal notification of a customs officer is sufficient.

Features of the importation of alcohol purchased in duty-free shops

Some compatriots have an opinion that the purchase of goods in duty-free shops gives the right to also import them into the territory of the Russian Federation. This opinion is erroneous, such stores provide an opportunity to purchase relatively cheap alcoholic beverages when flying abroad, and not for their importation into the customs territory.

For example, if you purchased three liters of alcoholic beverages in ordinary stores, and two in the Duty Free system, then you will have to pay an extra 20 euros for the excess. It does not matter for which alcohol, only the total amount is taken into account at customs.

Responsibility for attempting to import excess alcoholic beverages

Alcoholic beverages must be declared in the declaration when importing more than three liters, the document is presented to an authorized person at customs before passing through customs control, it is necessary to pass the inspection along the red corridor. If these requirements were not met and the customs officer discovered violations, then, according to Article 16.2 of the Code of the Russian Federation on Administrative Violations, liability arises, the amount of the penalty payment ranges from 50-200% of the value of undeclared goods.

Responsible persons, as an additional punishment, may decide to confiscate undeclared goods in full. In the event of such a situation, the duty-free import norms of three liters are no longer valid. Before attempting to import products, you must carefully read the current regulations.

The declaration is available at ground checkpoints, two forms must be filled out, one remains at the border crossing, and the second is given to the customs representative. The declaration should include passport data and the address of registration or actual residence. All entries must match the identity card exactly. The number of alcoholic drinks is indicated simultaneously with their total cost.

It should be noted that at present the legislation does not regulate the number of customs border crossings per day, due to this, theoretically, more alcoholic products can be imported. But success depends on the personal decision of the responsible person, who, at his own discretion, determines for what purposes the products are imported several times a day: for personal or commercial purposes. If a decision is made on commercial transactions, then a fine or confiscation is possible.

In the absence of financial resources to pay the duty, alcohol can be temporarily stored in warehouses, but such storage is paid. Everyone must first calculate whether it is more profitable for him to store alcoholic beverages in temporary detention centers for some time or to immediately abandon them altogether.

In exceptional cases (an individual did not have reliable information about the existing rules and convincingly explained the reasons for this situation), customs officers can carry out explanatory work, offer to issue a customs declaration in accordance with all the rules and arrange payment of the due fee without penalties or other sanctions.

Import of alcoholic products from the countries of the Customs Union

On the basis of signed agreements between the countries of the Union, there are general rules used throughout the territory of the Customs Union. For customs purposes, they are the same and indivisible, the customs territory of the Russian Federation refers to the territory of the union, and the concept of "customs border" extends to the external borders of the participating countries. The movement of goods within countries is done without paying customs duties. Additionally, the rules for making adjustments to the TN are assigned, the appearance of any changes and restrictions is preliminarily discussed by all signatories. Unilateral action is not allowed.

To improve trade relations, at present, all restrictions on the movement of goods, including alcoholic ones, have been lifted for the members of the Union, but the draft Law N 462567-6 is under consideration in the State Duma. The provisions of the draft suggest prohibiting the transport of more than five liters of alcoholic beverages to the territory of the Russian Federation from Kazakhstan and Belarus. If the norm is exceeded, then it is planned to levy a fine of up to 5,000 rubles. and/or confiscate the goods.

The adoption of such a bill violates preliminary agreements, the members of the Customs Union oppose it, but domestic legislators have their own arguments. They explain the attempts to change the Customs rules by the need to protect the domestic market from very cheap and counterfeit alcoholic products from Kazakhstan.

Kazakh alcohol - photo

The number of imported goods for personal use is comparable to wholesale lots, such a gap makes it possible for dishonest businessmen to receive super profits, and the country's budget suffers from this. Particular difficulties arise due to the partial inconsistency of the excise policy of the member states of the union. For example, if in the Russian Federation the excise rate for one liter of pure alcohol is at the level of 10.3 euros, then in Kazakhstan it is only 4 euros. As a result, the cost of their vodka is 2.5 times lower than the cost of the same Russian-made product. In addition, based on the analysis of confiscated products, data were obtained that most of them were not produced in Kazakhstan, but were imported from China.

To date, consideration of the law has been postponed, making such decisions unilaterally prohibited by the regulatory framework of the CU and the CES, the documents of which were signed by all participants, including the Russian Federation. If one of the parties tries to unilaterally make changes that are beneficial only to it, then the fate of the CU will be very problematic - other participants will begin to take similar steps. As a result, all previously reached agreements are leveled, the further existence of the Customs Union will become economically unprofitable as a whole. At this stage, the adoption of the law has been postponed and the option of gradually equalizing excise rates on alcohol between all countries is being considered in order to reduce the economic benefits of importing excisable products.

Conclusion - carefully follow the final decisions made at the state level.

Video - In the "Customs Union" Russia launched an economic war against the alcoholic products of other countries

Importation of alcohol for the purpose of sale

The action has its own characteristics, article 181 of the Tax Code of the Russian Federation defines a complete list of alcoholic products, which must necessarily have excise stamps.

The list of goods includes alcohol from any raw material, with the exception of cognac, and any product containing pure alcohol in an amount of more than 9% by volume or more than 0.5% by volume. The application of marking is used to control the circulation of excisable goods and legalize their sale. The stamp must comply with the unified state model, it is made by the responsible person of the customs service.

Customs clearance rules for the import of bulk quantities of alcohol

Wholesale import of goods for the purpose of direct sale or further processing is allowed only if a number of complex measures are taken.

This is a list of mandatory documents for those wishing to import alcoholic beverages in bulk. Each specific case is considered in a separate order, if necessary, additional documents and permits may be required from a legal entity.

Alcohol imported into the Russian Federation is marked with excise stamps until the moment of crossing the customs border and after entering all the data into the unified state automated control system for drinking alcohol and alcohol-containing drinks.

How to issue excise stamps

Special stamps are sold only after the presentation of a foreign trade contract of the established form, the importer bears all responsibility for false or erroneous data. Trade representatives involved in the import and sale of alcoholic goods without excise stamps are severely punished, fines reach huge amounts, in the most severe cases, products can be confiscated.

According to the current regulatory state acts, the receipt of stamps is done according to such an algorithm.

Marking of goods is carried out only by legal entities or individual entrepreneurs who are residents of the Russian Federation.
Stamps are issued by customs organizations that have the right to admit such goods to the territory of our country.
The financial payment for excise stamps is accepted as an advance preliminary payment of excise duty, the price is set at 1,700 rubles/1,000 pcs. At the same time, value added tax is not taken into account; further calculations for it are made separately.

If during the inspection violations are revealed on the part of the importer, then strict measures are taken against him.

Information on stamps and features of obtaining a license

All information on the stamp is indicated in Russian and must contain data on the type of alcoholic product, its actual origin and quantitative parameters. The stamp should be glued with a strong waterproof adhesive to the top package, fixing should be done in such a way as to prevent the container from being opened without damaging its integrity. At the same time, the central part of the country's coat of arms should be located in the center of the proposed discovery site and remain intact. Damaged or unused tax stamps must be returned to the issuing government agency. At the same time, a report on the stamps used is submitted.

Video - Excise stamp check

Rules for the payment of excise duties

What does an importer need to know in order to avoid problems during the transport of alcoholic goods?

Excise taxes on the import of alcohol must be paid before or simultaneously with the filing of the declaration, exceptions are regulated separately.
Regardless of the date of submission of a package of documents, the terms for the transfer of funds by a legal entity are calculated from the date of expiration of the established regulated period for the presentation of documents at customs.
In rare cases, the fee may be deferred to a later time. Such a benefit is established both for the entire amount and for its individual parts.

Commercial activity for the import of alcohol is licensed by the Federal Service. The rules for regulating and issuing a license are prescribed in Federal Law No. 171. The license is issued only to residents of the Russian Federation who have paid the money for the state duty and have enough own working capital to conduct this kind of business.

Certification procedure

In order to protect domestic consumers from low-quality alcoholic beverages, a certification procedure is being carried out on the territory of the Russian Federation and the EEC countries in accordance with the current technical regulations TR TS 021/2011. On the basis of the analyzes carried out, an act of compliance of alcoholic products with domestic safety requirements is drawn up, alcoholic products are marked with a standard circulation mark in force on the EAC market.

Bulk quantities of alcohol can only be imported to special temporary storage warehouses. Customs declaration is carried out at the customs posts included in the list authorized to perform such actions. A complete list of special customs is established by Order of the State Customs Committee of the Russian Federation No. 664.

Video - Norms for the import of goods into the territory of the Customs Union

Import of goods by individuals for personal use is a fairly common practice. But not everyone knows the basic rules for the import of various goods, which is why they become violators. To avoid unpleasant incidents, you need to know some points and take them into account. What exist? When are fees due? Why?

General provisions

Under Article 281 of the Labor Code of the Russian Federation, individuals are allowed to transport certain products across the Russian border. So, today there is a procedure for the importation of goods for personal use, which involves:

Absolute exemption regarding the payment of taxes and customs duties. The use of uniform rates of taxes, customs duties, or the collection of reduced payments as the amount of customs duty.
Rules for the importation of goods for personal use imply the exclusion of the use of restrictions and prohibitions of an economic nature in relation to these goods, which are established in accordance with Russian legislation on state regulation of foreign trade activities. This includes quotas, licensing, and so on.
Exclusion of the application of the mandatory procedure for confirming the conformity of products (Certificate of Conformity).
Duty-free import of goods for personal use, simplified customs clearance.

It is important to note that the destination of the type of marketable product in question is somehow determined by the customs authorities on the basis of an individual's statement about the goods that he moves across the border. In addition, the application document contains information about the nature of the goods and the quantity, as well as the frequency of their movement across the customs border. . Import regulations for goods for personal use imply its execution taking into account international practice and standards, as well as other circumstances of the current trip.

Additional Information

In accordance with Russian law, an official of the body relevant to the article has the right to independently determine the purpose of goods that are imported over a certain time period by individuals. It is important to add that it also involves taking into account information about the frequency of border crossings.

It should be noted that in relation to goods that are imported by individuals not for their own use, the conditions of non-tariff and tariff regulation, customs clearance and taxation are used, which are clearly provided for associations, as well as the general procedure. When, during the customs clearance procedure, officials of the relevant authorities have reason to believe that the movement of goods is not for personal use, the general rules apply anyway, as well as the conditions of taxation, non-tariff and tariff regulation or customs clearance for organizations.

Import of goods by individuals for personal use, if it is necessary to control them by certain state bodies (phytosanitary, veterinary, environmental and other types of control), it assumes completion in relation to customs clearance only after the implementation of the above measure.

Goods that are somehow prohibited from being imported are subject to mandatory export immediately when their confiscation is not envisaged. It should be added that such export is carried out by an individual transporting goods, or by a carrier directly at his own expense.

Customs clearance

The import of goods for personal use usually involves customs clearance in accordance with a preferential, simplified procedure. It is important to add that the provision on the procedure for the implementation of customs operations and procedures during the procedure for customs clearance of commercial products that are moved by individuals directly for the purpose of personal use was approved on November 27, 2003 by a Government Decree.

If, however, commodity products transported by individuals are still not intended directly for personal use, but are planned to be used for commercial purposes, then customs clearance is carried out in accordance with the general procedure. It should be added that the latter is provided for by law (according to the cargo customs declaration, subject to payment of the necessary customs payments in full).

Import and export of goods for personal use. When is duty not due?

Since the formation of the EurAsEC Customs Union, individuals have been allowed to import marketable products for personal use without paying customs duties. It should be added that the duty-free importation of goods for personal use is established by means of the Agreement "On the procedure for the transportation of marketable products for personal use by individuals across the border of the customs union and the implementation of customs operations related to their release."

Thus, the definition of "single customs territory" (in other words, the customs territory of the corresponding union) appeared, which includes all the territorial areas of the members (different states) of the EurAsEC. In addition to the Russian Federation, it includes the Republic of Belarus, Kazakhstan, the Republic of Armenia and so on. That is why now, when a Russian citizen plans to enter his native country from Kazakhstan, or a native of Armenia enters the Russian Federation, they somehow move in a single customs area. That is why in this case it is not subject to duties and does not require declaration.

Certain goods

When a citizen of the Russian Federation, Armenia, Kazakhstan, Belarus or Kyrgyzstan enters directly into the Common Customs Territory from a state that is not a member of the customs union, for example, from Latvia to Russia, then he is entitled to import marketable products for personal use without payment of customs duties. It is important to add what can be produced under the above conditions only when their cost and weight do not exceed, respectively:

10 thousand euros and 50 kg in case of import by air.
1.5 thousand euros and 50 kg in case of movement by other means of transport.
Allowed import of goods into Russia for personal use, the cost of which is 1000 euros, and the weight is 31 kg. This rule is valid only in case of shipment by international mail within one month (according to the calendar). In addition, the shipment must be addressed to only one individual.
Allowed, the cost of which does not exceed 1000 euros, and the weight is 31 kg, when delivery by the carrier is relevant for one month (according to the calendar). In addition, the shipment must be addressed to only one individual.

What goods cannot be imported?

It is important to note that certain types of goods are prohibited from being imported into the Common Customs Territory. Thus, the following are known today goods prohibited for import for personal use:

ozone depleting ingredients.
Means for the protection of vegetation.
Tools for the extraction of biological resources of the water type.
Ethyl alcohol and alcohol, if the total volume of liquid exceeds 5 liters per individual who has reached the age of majority.
More than 200 cigarettes, 50 cigars or 250 grams of tobacco (or the above products in the aggregate, provided that the total weight does not exceed 250 grams per individual who has reached the age of majority).

The above points are the main criteria accompanying the control at the customs border.

Items not for personal use

In accordance with the law, the following items cannot be classified as goods for personal use:

natural diamonds.
Central heating boilers.
Engines (exception - internal combustion engines for watercraft).
Mowers (except for mowers for parks, lawns), harvesting machines, hay making, threshing mechanisms or machines, presses for high-quality packaging of hay and straw.
Machines for sizing, cleaning and sorting fruits, eggs and other agricultural products.
Mechanisms, equipment, machines used, as a rule, in production processes.
Solariums for getting the effect of sunburn.
Tractors; motor vehicles for special purposes other than those used for the carriage of passengers or goods; industrial transport.
Trailers for transportation of vehicles.
Boats, ships and other floating structures (exceptions are yachts and other floating equipment for sports and recreation, rowing boats and canoes).
Medical equipment and machinery (exceptions are medical equipment required on the way or necessary in accordance with certain medical indications).
Equipment and apparatus for photographic laboratories.
Demonstration equipment and devices.
Surgical, medical and dental furniture; barber chairs or parts thereof.
Games using banknotes, coins, bank cards, tokens or similar means of payment.

Rule Features

It is important to note that in relation to certain categories of persons, the most favorable conditions for the import of goods for personal use have been established. So, the benefits are:

Individuals who are recognized as internally displaced persons or refugees. They can transport products for personal use duty-free, subject to the exclusion of the framework for weight and value. However, it should be remembered that in this case, the importation of goods must be carried out no later than 18 months after resettlement for permanent residence in the country of the Customs Union. In addition, goods must be purchased before the individual is recognized as an internally displaced person or refugee.
Individuals temporarily residing outside the borders of the countries of the Customs Union. Thus, the value of goods for personal use in this case should not exceed 5 thousand euros. However, it is necessary to comply with the condition that these persons must be on consular registration for a period of time exceeding a year.
Foreigners have the right to import used goods for personal use, subject to certain limitations in terms of quantity.

Import without restrictions

Today, the following types of goods are imported without restrictions (regardless of weight and cost):

Cultural values.
Marketable products for personal use, which some time ago were exported outside the Customs Union, which can be documented.
Inheritance from citizens of the countries of the Customs Union.
Goods that are imported no more than once a year by employees of administrative and technical staff and diplomatic workers. As a rule, they are sent to consular institutions or diplomatic missions directly of the member states of the Customs Union.

Is it necessary to declare?

In accordance with Article 355 of the Labor Code of the Customs Union, cases have been identified when the procedure for declaring commercial products for personal use is necessary and mandatory:

The quantity and/or value of products for personal consumption, moved by any of the known methods, including those imported temporarily, exceeds the standards for the movement of such products for personal use in the event that an individual is exempted from paying the relevant payments.
Transportation of marketable products for personal use is carried out in unaccompanied baggage or the products are delivered by a carrier directly to the address of a certain individual.
A person who is directly involved in the movement of marketable products for personal use, imported in properly accompanied baggage, has at the same time unaccompanied baggage.
Movement of cultural values by an individual.
The movement of marketable products by an individual for personal consumption using absolutely any of the methods known today, in relation to which restrictions and prohibitions are applied in one way or another (the exception is in this case measures of technical and non-tariff regulation).
One-time importation by an individual of cash and / or traveler's checks, the amount of which in the equivalent exceeds 10 thousand dollars.
Movement by an individual (using absolutely any of the currently known methods) of vehicles for personal use. The exception in this case is transport for personal use, which is registered on the territory of the states of the Customs Union, but for a certain period of time exported directly from the corresponding territory of the Customs Union and, of course, imported back into this territory.

Summing up, it should be said about the importance of familiarizing yourself with all the rules for the transport of goods. This will avoid unpleasant situations and long delays. It is worth at least briefly familiarize yourself with the essence of the regulatory document in order to understand the main points. Read the laws, know your rights and remember that the power of the law is great!