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Annex 5.
Personal use goods transported across the customs border with the payment of customs duties, taxes
(Rates of customs duties, taxes for automobiles indicated in point 12 of chapter IV of the Annex are available here ).
No. |
Category of goods |
Norms of import |
Customs duties, taxes |
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I. Personal use goods, except for transport vehicles, imported to the customs territory of the Customs Union in accompanied and unaccompanied luggage |
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1. |
Personal use goods (except for ethanol and indivisible goods) |
customs value of which does not exceed an amount equivalent to €1,500 and (or) the total weight is not more than 50 kilograms |
at a single rate of 30% of their customs value, but not less than €4 per one kilogram if the total weight exceeds 50 kilograms and (or) the value exceeds an amount equivalent to €1,500 |
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2. |
Indivisible personal use goods |
regardless of their customs value and weight |
aggregate customs payment |
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3. |
Ethanol specified by articles 2207 and 2208 90 of the HCDCS of the Customs Union |
up to 5 liters |
at a single rate of €22 per one liter |
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4. |
Alcoholic beverages and beer |
from 3 to 5 liters inclusive |
at a single rate of €10 per one liter if the amount exceeds 3 liters |
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5. |
Personal use goods indicated in point 5 of chapter I of annex 3 of the Agreement |
customs value of which exceeds an amount equivalent to €5,000 |
at a single rate of 30% of their customs value, but not less than €4 per one kilogram if the value exceeds an amount equivalent to €5,000 |
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II. Personal use goods, except for transport vehicles, which are delivered by a carrier to a natural person |
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6. |
Personal use goods (except for ethanol, alcoholic beverages, beer and indivisible goods) imported within a month to one consignee |
customs value of which does not exceed an amount equivalent to €1,000 and (or) the total weight is not more than 31 kilograms* |
At a single rate of 30% of their customs value, but not less than €4 per one kilogram if the value exceeds an amount equivalent to €1,000 and (or) the weight is more than 31 kilograms* |
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7. |
Indivisible goods |
regardless of their customs value and weight |
aggregate customs payment |
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III. Personal use goods for, except for transport vehicles, imported by international mail to the customs territory of the Customs Union |
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8. |
Personal use goods (except for indivisible goods) sent to one natural person residing at the customs territory of the Customs Union within a month |
customs value of which does not exceed an amount equivalent to €1,000 and (or) the total weight is not more than 31 kilograms* |
At a single rate of 30% of their customs value, but not less than €4 per one kilogram if the value exceeds an amount equivalent to €1,000 and (or) the weight is more than 31 kilograms* |
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9. |
Indivisible goods |
Regardless of their customs value and weight |
aggregate customs payment |
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IV. Transport vehicles for personal use moved across the customs border in any manner |
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10. |
Quadricycles, snowmobiles, other motor vehicles specified by article 8307 of the HCDCS of the Customs Union, which are not designed for general-purpose roads, trailers, motorcycles, motorbikes, scooters, motor vehicles, which are designed for up to 12 people, including a driver, specified by article 8702 of the HCDCS of the Customs Union, motor vehicles for the transportation of cargos weighing up to 5 tonnes specified by articles 8704 21 and 8704 31 of the HCDCS of the Customs Union, vessel and aircrafts, which are not registered in the customs territory and the territory of a foreign state |
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aggregate customs payment |
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11. |
Transport vehicles for personal use registered in a foreign state, which are temporally imported to the Customs Union by foreign individuals for a period of not more than 1 year |
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at single rates specified in pp 10 and 12 of chapter IV of the Annex |
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12.** |
Automobiles imported by their owners or other individuals who acted in line with the order of the owner who did not leave the customs territory of the Customs Union in order to buy the automobile, regardless of the place of the deal; |
for automobiles manufactured not more than 3 years ago: value of which exceeds an amount equivalent to €8,500, but is not more than €16,700, value of which exceeds an amount equivalent to €16,700, but is not more than €43,200, value of which exceeds an amount equivalent to €43,200, but is not more than €84,500, value of which exceeds an amount equivalent to €84,500, but is not more than €169,000, value of which exceeds an amount equivalent to €169,000,
for automobiles manufactured from 3 to 5 years ago: engine capacity of which is from 1,000 to 1,500 cubic centimeters,
for automobiles manufactured more than 5 years ago: |
54% of the customs value, but not less than €2.5 per one cubic centimeter of the engine capacity;
at a rate of €1.5 per one cubic centimeter of the engine capacity;
at a rate of €3 per one cubic centimeter of the engine capacity; |
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* Legislation of the Customs Union member state may set forth tighter norms for the import of personal use goods, in case norms specified for the payment of customs duties and taxes are exceeded
** in line with other international agreements of the Customs Union member states these countries may set forth other unified customs duties, taxes