Customs payments — how to calculate duty, VAT and fee before shipping

In 2026, the import VAT rate is 22%, and the customs fee for standard registration ranges from 1,231 to 73,860 rubles based on the total customs value of the declaration. If the declaration includes radio electronics from the Government's list, the fee is 73,860 rubles even for a cheap shipment.

We calculate payments before sending and allocate the amount to a single personal account (SPA) before release. The price on the invoice is often not equal to the customs value: the amount from the supplier is added to the confirmed freight and insurance to the EAEU border. For some goods, there is a VAT rate of 10%, exemption, excise tax, and special duties, and they change the amount.

What makes up the customs payment

For standard commercial import from a country outside the EAEU, the main calculation looks like this.

Customs payments = import duty + excise tax + import VAT + customs fee.

Duty, excise tax, and VAT are usually calculated for each commodity item. In a standard situation, the customs fee is calculated once based on the total customs value of the goods declared on the goods declaration (GD, commonly known as CGD).

The Customs Code of the EAEU classifies import and export duties, import VAT, excises, and customs fees as customs payments. Special, anti-dumping, and compensatory duties may arise additionally. Article 46 of the EAEU Customs Code

Customs payments and total cost are not the same

It is convenient to divide two amounts in the supply estimate. The first shows how much the customs will charge. The second shows the total cost of the goods after delivery to your warehouse.

The total cost may include the price of the goods from the supplier, transportation and insurance, customs duty and fee, import VAT, services of a customs representative, temporary storage warehouse, certification and testing, labeling, delivery within Russia, bank and agency commissions.

Import VAT can be deducted if the company has the right to do so, the goodsIt is taken into account and is used in VAT-taxable transactions. If there is no deduction, the tax increases the cost of the goods. The estimate considers both options, VAT deduction and VAT in cost.

The service of a customs representative, storage and delivery within Russia is not a customs duty. At the same time, part of the expenses is included in the customs value if it relates to the delivery of goods to the place of arrival in the EAEU. Check the line in the invoice and the stage of delivery to which it applies.

First determine which border is being crossed

This calculation is needed for commercial imports from third countries. If you are bringing a physical person's parcel, a passenger car for personal use, cargo without declaration, or goods from Belarus, Kazakhstan, Armenia, or Kyrgyzstan that are already in free circulation in the EAEU, the formulas below do not apply to your shipment.

If the goods come from China, Turkey, India, the UAE or another country outside the EAEU, a customs declaration (DT), customs value, duty, VAT, fee and release for internal consumption are usually required. This is how we process commercial shipments through Vladivostok and Novorossiysk.

If the goods come from Belarus, Kazakhstan, Armenia or Kyrgyzstan, the trade procedure within the EAEU applies. Import duty under the scheme for third countries is usually not charged, but the Russian buyer pays indirect taxes through the tax system and submits import documents.

For goods for personal use, uniform rates and a lump-sum customs payment apply. A commercial shipment that is trying to be passed off as personal is calculated using a separate method, and we do not accompany such schemes.

What data is needed before calculation

Before paying the supplier, collect information about the goods and shipment. An accurate description reduces the risk that the rate will change during declaration.

• name and purpose of the goods;
• material, composition and technical characteristics;
• brand, model, article and manufacturer;
• quantity, unit of measurement, net and gross weight;
• contract and invoice cost;
• transaction currency;
• country of origin;
• delivery terms according to Incoterms;
• transportation and insurance costs;
• route to the place of arrival in the EAEU;
• expenses after crossing the border;
• draft packing list and transport documents;
• permits and marking information.

If there are several goods in the shipment, data is collected for each item. The total transportation cannot simply be added to each line in its entirety; it is distributed among the goods according to documents and the accepted method. Without this distribution, the preliminary calculation according to the FEA code will be incorrect even before submitting the declaration.

The FEA code determines most of the expenses

The FEA EAEU code consists of ten digits. It determines the duty rate, whether an excise tax is needed, individual VAT rates, permits, marking and special measures.

Names like equipment, plastic product or electronic device are not enough for classification. Customs looks at the function of the goods, composition, power, design, completeness and method of use. The same household term can fall into several commodity positions with different rates.

The supplier's code or code in a foreign export declaration is used only as an initial hint. It does not replace the Russian classification according to the FEA EAEU.

The code is selected based on the characteristics of the goods, not the desired duty amount. If customs changes the code, it can simultaneously change the duty, VAT, certification requirements and list of documents.

The rate is checked in the Unified Customs Tariff of the EAEU and in the decisions of the EEC on the date of declaration. A directory or calculator helps to quickly check the option. If the code is controversial, it is better to get a decision or conclusion before sending the cargo. At the border, reclassification costs storage and downtime.

How to determine the customs value

The customs value is taken as the base from which the percentage duty and import VAT are calculated. It is not always equal to the price in the invoice.

First, the cost of the transaction with the imported goods is taken. Confirmed expenses up to the place of arrival of the goods in the EAEU are added to the price from the supplier.

Depending on the transaction, the customs value may include such expenses.

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• packaging and containers;
• loading, reloading and other operations until the place of arrival;
• international transportation;
• cargo insurance;
• remuneration to an intermediary or broker, if it relates to the terms of sale of the goods;
• royalties and license fees related to the imported goods, without which the goods are not sold;
• materials, forms, tools and designs that the buyer provided to the manufacturer free of charge or at a reduced price.

Expenses after the place of arrival can be excluded from the cost if they are highlighted in the documents and confirmed. This may include intra-Russian transportation, equipment installation after import, maintenance, and other costs from Article 40 of the EAEU TC.

If additional charges cannot be reliably determined and confirmed by documents, the customs authority may not accept the first method. Then methods based on the cost of identical or homogeneous goods, the deduction method, the addition method, and the reserve method are applied.

Issuing a declaration does not close the estimate forever. Customs has the right to check the declared value even after release. According to paragraph 7 of Article 310 of the EAEU TC, control after release lasts three years from the day the goods are released from customs control. If the cost is adjusted, the duty and VAT will be recalculated based on the new base, and penalties will be charged. Additional assessments will be applied to the batch you have already sold.

The full rules are collected in Articles 39–45 of the EAEU TC. The procedure for additional verification of documents is in Article 325. For a new supplier, we prepare in advance a contract, invoice, payment documents, transportation agreement, insurance policy, and calculation of the distribution of common expenses. Without this package, the declaration often goes to additional control.

How Incoterms affect the calculation

Incoterms distribute costs and risks between the seller and the buyer. They do not set the duty rate, but show what is already included in the price of the goods.

A common mistake is to add the entire transportation to the price, although the freight is already included in CIF. The opposite error occurs with EXW, when only the price of the goods is left in the customs value and the expenses to the place of arrival are forgotten. If you buy on EXW, include freight and insurance in the calculation before prepayment.

How to calculate the import duty

The duty rate is found by the FEA code, taking into account the country of origin and current tariff preferences.

With an ad valorem rate, the duty is calculated as a percentage of the customs value. The formula is customs value × duty rate. If the customs value is 1,005,000 rubles and the rate is 5%, the duty will be 50,250 rubles.

With a specific rate, the base depends on the quantity, weight, volume, or other physical characteristic.

With a combined rate, both options are calculated. For example, the tariff may set 10%, but not less than 0.5 euros per kilogram. Then the percentage and weight calculations are compared, and the rule specified in the tariff position is applied. The amount in euros is converted to rubles at the exchange rate on the date of registration of the CD.

Let's take a условная batch. The customs value is 200,000 rubles, the weight is 500 kilograms, the exchange rate is 100 rubles per euro. The percentage gives 200,000 × 10% = 20,000 rubles. The weight calculation gives 500 × 0.5 × 100 = 25,000 rubles. The 'not less than' rule selects 25,000 rubles.

If the customs value were 1,005,000 rubles with a weight of 200 kilograms, the percentage would give 100,500 rubles, and the weight would give 10,000. 100,500 would be taken. Without weight and exchange rate figures, the combined rate is not set in the budget.

We do not include the reduced origin rate in the calculation until there is a document. For a unified oneTo benefit from the Eurasian Economic Union (EAEU) preference systems, three conditions must be met simultaneously: the country must be on the list of users, the goods must be on the preferential list, and the origin must be confirmed by a certificate. For developing countries, the rate is 75% of the Unified Customs Tariff rate, for the least developed countries, it is 0%. This is the decision of the Customs Union Commission No. 130 and the rules of origin according to the decision of the EEC Council No. 60. Without a certificate or if the code in it does not match the code in the declaration, we charge the full rate.

For certain goods, special, anti-dumping, and compensatory duties are additionally checked. Their rates may depend on the producer and the country of origin. A zero rate of ordinary import duty does not automatically exempt from other payments.

Before shipment, check the FEA code, country, and producer with the EEC Register of Measures to Protect the Internal Market. The measure often applies not to the entire group, but to specific codes and particular plants. If your plant is listed in the decision with its own rate, you cannot use someone else's «average» rate in the estimate. Anti-dumping duty is added to the ordinary duty, not instead of it.

When excise tax is added

Excise tax applies only to excisable goods. These include certain types of alcohol, tobacco products, fuel, cars, and other categories listed in the Tax Code.

The rate may depend on the quantity of goods, the volume of alcohol, engine power, type of fuel, cost, or other characteristic. For a fixed rate, the excise tax is equal to the quantity of goods multiplied by the excise tax rate.

For combined rates, a special formula from the Russian Tax Code is applied. Excise tax is added to the VAT tax base, so if there is excise tax, VAT is calculated as (customs value + duty + excise tax) × VAT rate.

How to calculate import VAT

From January 1, 2026, the main VAT rate is 22%. The rate of 10% is maintained for certain food, children's, medical, and other goods from the list specified in paragraph 2 of Article 164 of the Russian Tax Code. The mere name «food» or «children's product» in the invoice does not provide the rate.

For import, the list of FEA codes approved by the Government is checked. For food and children's goods, this is resolution No. 908, for other categories, there are separate lists. Both the code and the name from the list are required. If the ten-digit code is not on the import list, set 22% in the calculation, even if a similar product is subject to 10% on the domestic market.

For standard commercial import, VAT = (customs value + import duty + excise tax) × VAT rate. With a customs value of 1,005,000 rubles, a duty of 50,250 rubles, and a rate of 22%, the tax will be (1,005,000 + 50,250) × 22% = 232,155 rubles.

Certain types of import are exempt from VAT under Article 150 of the Russian Tax Code. Exemption is confirmed by documents. The zero rate cannot be automatically included in the calculation of import supply. When importing, the rules of Article 164 of the Russian Tax Code apply.

A company on the general system can claim import VAT as a deduction if the conditions are met. If there is no right to deduction, the tax remains an expense and is included in the cost of the goods. If you are on the simplified system without the right to deduction, include 22% in the cost price, not as if the tax will be refunded later.

The VAT rates for 2026 are listed on the FTS page about 2026 taxes.

How to calculate customs duty in 2026

Customs duty is paid for customs operations. This is not a commission of the customs representative or storage in the temporary storage warehouse (TSW).

The rates are valid from January 1, 2026, and are established by the Decree of the Russian Government No. 1638. Text of the decree

First, check if there is any goods from the list No. 1 to the Decree of the Russian Government No. 1637 in the batch. This is a list of radio electronics, for which the fee is calculated separately from the scale.

If at least one such product is declared in the declaration, the customs operation fee is 73,860 rubles, regardless of the customs value. A batch of 180,000 rubles with a code from the list gives not 1,231 rubles according to the lower stage, but 73,860. If there is no product from the list, the stage is determined by the total customs value of the declaration.

If the customs value is not determined and not declared, the value scale is not used. Then the fee is calculated by the number of goods in the declaration: up to 50 items — 9,054 rubles, from 51 to 100 — 18,108 rubles, 101 and more — 30,180 rubles.

When to pay and what is the Unified Account

For the release for internal consumption, duties and taxes are paid before the release of the goods. This is paragraph 9 of Article 136 of the EAEU TC. Until the amount is debited, the customs authorities do not release the goods, and the cargo is kept in temporary storage.

In Russia, this money is first put as an advance on the Unified Account of the payer at the FCS. According to Article 35 of Federal Law No. 289-FZ, information on receipt appears on the personal account no later than four hours after the bank statement. The declaration itself is considered an order for payment: at release, the amount is debited from the Unified Account.

We ask you to transfer payments to the account before submitting the Declaration of Goods, and not on the day when the container is already at the port. After all, without money on the Unified Account, the release stops, and storage at the temporary storage warehouse still costs.

Deferment and installment for ordinary commercial consignments almost never help. According to Article 59 of the EAEU TC, deferred payment with interest is given for no more than a month after release. Without interest, up to six months, only on certain grounds: force majeure, delay in budget funding, certain agricultural supplies, industrial processing from the list of the Commission. An application, a decision of the customs authority and usually security are required. Until the decision is made, in the budget supply put full payment before release.

Example of calculating one commodity item

The company imports goods from China. The invoice indicates 10,000 dollars. The exchange rate on the date of registration of the declaration is 90 rubles per dollar. Transportation to the EAEU border costs 100,000 rubles, insurance costs 5,000 rubles. Delivery across Russia after the border costs 40,000 rubles and is highlighted in a separate line.

The duty rate is 5%, the goods are not excisable, the VAT rate is 22%.

The customs value is 10,000 × 90 + 100,000 + 5,000, that is, 1,005,000 rubles.

Import duty is 1,005,000 × 5%, that is, 50,250 rubles.

Import VAT is (1,005,000 + 50,250) × 22%, that is, 232,155 rubles.

The customs value falls within the range of over 450,000 to 1,200,000 rubles. The fee is 4,924 rubles if there is no radio electronics product in the declaration. Otherwise, the fee would be 73,860 rubles.

Total customs payments — 50,250 + 232,155 + 4,924 = 287,329 rubles.

Delivery across Russia, services of a customs representative, temporary storage warehouse and certification are not included in this amount. They are added when calculating the full cost of supply. This amount must be available on the Unified Account before release. Calculate your consignment in the same way. First, customs payments, then warehouse and delivery.

Example of calculation for several goods in one declaration

Now the supply is from three positions. The customs value has already been distributed among the goods based on transport documents.

The total customs value of the consignment is 1,000,000 rubles. Therefore, the fee is calculated once and taken from the range of over 450,000 to 1,200,000 rubles, that is, 4,924 rubles.

The total amount is equalfor 30,000 + 30,000 + 138,600 + 72,600 + 22,000 + 4,924, that is, 298,124 rubles.

How payments are calculated when importing from the EAEU

When supplying from Belarus, Kazakhstan, Armenia, or Kyrgyzstan, the calculation is separate. Import duties under the third-country scheme are usually not paid, and VAT and excise duties, if they arise, are paid through the tax system. The formulas for importing from third countries are not transferred here.

Typically, you will need a contract and an invoice, transportation documents, a declaration on indirect taxes, an application for importing goods and paying indirect taxes, and documents on accepting the goods for accounting.

The rate and tax base for the EAEU cannot be taken from the calculation of importing from third countries. VAT is calculated according to a separate procedure, and the exchange rate may be linked to the date of accepting the goods for accounting.

Since June 1, 2026, the national system for confirming the expectation of goods (SCOT) has been in operation for automobile imports from the EAEU. The importer submits a document in advance about the upcoming supply, and the security payment in the amount of the expected indirect taxes is introduced in stages, not for all supplies at once. The procedure is described in the FTS clarification on SCOT.

What schemes we do not accept

We are a licensed customs representative with offices in Moscow, Vladivostok, and Novorossiysk. We are responsible for the declaration together with you, so we do not accept someone else's understatement.

We do not accept gray goods. We do not accept invoice understatement, fictitious change of FEA code, concealment of royalties, and splitting of the batch to circumvent the rules. Customs may request payment documents, correspondence, price lists, export declaration, and cost calculation. If the cost is adjusted after the sale of the goods, additional duty and VAT will be charged on that batch, the profit from which you have already spent.

If you need cargo without a declaration, this text and our work are not suitable for you. We consider white supply and release it according to the documents.

How to legally reduce expenses

The amount can only be reduced by the correct application of current rules.

• check the FEA code according to the characteristics of the goods;
• confirm the country of origin;
• apply the tariff preference if there is a basis for it;
• check the privilege on duty or VAT;
• identify and document the expenses after the place of arrival;
• compare the conditions of EXW, FOB, CIF, DAP, and other supply options;
• consider the appropriate customs procedure if the goods are not immediately released for domestic consumption;
• check anti-dumping, special, and compensatory measures in advance.

This is not circumvention, but verification that you are not paying too much for an incorrect code, unconfirmed origin, or freight that is already included in CIF.

The preference by origin is granted only after the certificate is already in hand or the supplier has confirmed that he will issue it before shipment. The country on the invoice does not reduce the rate by itself.

Anti-dumping is checked in the EEC register before the contract, not after the ship arrives. If the measure exists, an additional duty is immediately included in the supply economy. We do not accept searching for 'another code' for the same function to avoid the measure.

What documents will be needed

Two blocks of documents are needed to calculate and confirm the customs value.

The customs block includes a foreign trade contract and specification, invoice, packing list, transportation document (bill of lading, CMR, railway waybill, or other document), contract and invoice for transportation, insurance policy, payment documents, certificate of origin if needed for preference, and calculation of the distribution of general transportation costs.

The permit block includes a certificate or declaration of conformity, test report, registration certificate for certain medical products, license or permit, veterinary, phytosanitary, or sanitary document, information on labeling in the 'Cheстный знак' system.

The exact list depends on the FEA code and characteristics of the goods. It is better to check the documents before production or shipment.The certificate will be needed at the border, the release may stop, and storage expenses will continue to accrue.

Mistakes that cause the need to recalculate

You cannot calculate based only on the invoice because international freight, insurance, and packaging may be included in the customs value even if paid by separate invoices.

Transportation can be added twice. With CIF or DAP, the freight is already included in the price, and it is added again.

You cannot substitute the VAT rate of 20% into the calculation because 22% will be in effect since January 2026, and old examples need to be updated.

The fee is not considered a percentage and is not allocated for each item. In a regular declaration, it is selected based on the total customs value and scale.

VAT deduction cannot be assumed without checking the regime. If the company cannot take the tax as a deduction, the amount will remain in the cost.

10% VAT is not set by the name of the goods. You need a code from the import list.

It is not worth counting on payment after release. For regular commercial import, money must be in the Unified Settlement Account before release, otherwise the cargo will remain at the Customs Warehouse.

Preliminary calculation and customs итог

The preliminary calculation is done before ordering and prepayment. It shows whether the supply withstands the economy, but does not replace the declaration. The result depends on the actual code, customs value, documents, and rate on the date of registration of the Declaration of Conformity.

The calculator and preliminary table show a guideline. The final amount is recorded when registering the declaration, taking into account the actual code, documents, exchange rate, origin of the goods, and decisions of the customs authority.

For the initial assessment, you can use the TransGID customs calculator. It helps to collect initial data and quickly assess the amount of payments before sending the cargo. If the goods are complex, the code is controversial, or there are several types of expenses in the supply, the result needs to be additionally verified by documents.

It is better to budget with a margin. The exchange rate may change before registering the declaration, and the customs value, rate, or composition of payments may differ from the initial assessment.

In practice, the calculation is checked in three stages. First, a preliminary budget before the purchase, then a calculation based on documents before submitting the declaration, and the final amount after registering the Declaration of Conformity.

Frequently asked questions about customs payments

Do I need to pay VAT if the duty is zero

For standard import from a third country, usually yes. Zero duty does not cancel import VAT unless an exemption applies to the goods.

Is the customs fee calculated for each item

As a rule, no. For a regular declaration, it is selected based on the total value of the batch. If the value is not determined, special rules apply, including calculation based on the quantity of goods.

Does the broker's commission include the customs value

It depends on the contract. Buyer's agent fees are usually not added, and other commissions may be considered if they relate to the transaction and meet the conditions for inclusion in the customs value. A contract and calculation are needed.

How to calculate goods from Belarus or Kazakhstan

If the goods are already in free circulation in the EAEU, import duties under the third-country scheme are usually not charged, and indirect taxes are processed separately. To calculate, you need the country of origin, the status of the goods, and documents for the supply.

What exchange rate to use

With regular import, the rate on the date of registration of the declaration is used unless the EAEU Code establishes otherwise. For the EAEU, the rate may be linked to the date of acceptance of the goods for accounting.

Can I deduct import VAT

A company on the general system can usually claim a deduction if the goods are used in VAT-taxable operations, taken into account, and there are supporting documents. Otherwise, the tax may remain in the cost.

What happens if customs considers the cost of the goods to be understated

The customs authority may request documents and adjust the cost before release or within three years after it. Then additionalAdditional duties and VAT, and in case of violation — penalties and liability. Preliminary calculation on the shipment date does not provide protection in this case.

What payments are incurred when importing a vehicle or goods for personal use

For personal items and vehicles, a special procedure of the EAEU applies. Rates depend on the type of goods, cost, quantity, age and characteristics of the vehicle.

When should money be credited to release the goods

For release for internal consumption — before release. In practice, an advance is placed on the Unified Customs Account (UCA) in advance, so that the amount is already in the account when the declaration is submitted. Deferral without a separate customs decision is not included in the calculation.

Is it possible to consider a reduced duty if the certificate of origin is not yet available

No. Without a certificate that matches your preference, the full tariff rate is applied. The country on the invoice does not replace this.

How to check antidumping duty before shipment

By FEA code, country of origin and manufacturer in the EEC register of measures. If the measure exists, it is added to the regular duty. Zero import duty does not cancel antidumping.

Why the fee is 73,860 rubles with a low cost

Check if the declaration includes goods from the list of radio electronics. At least one such item — and the fee is 73,860 rubles, not the lowest stage of the scale.

Checklist before sending cargo

Before shipment, check:

• the goods are described by composition, purpose and characteristics;
• the FEA code is confirmed, not just copied from the invoice;
• the country of origin is indicated correctly;
• the Incoterms condition is clear to all parties to the transaction;
• transportation to the border is separated from delivery after the border;
• the duty rate and possible special measures have been checked;
• it has been clarified whether the goods are excisable;
• the VAT rate of 22%, 10% or confirmed exemption has been chosen;
• the customs fee is calculated based on the total value of the declaration;
• the financial model takes into account the option in which import VAT is not deductible.

The calculation is done before sending: this way you can change the terms of delivery and collect documents before expenses for downtime and storage.

To check the legal framework, use the Customs Code of the EAEU, Article 164 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation No. 1638. Rates, lists of benefits and special measures change, so they are checked for the date of declaration before each shipment.