ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 26, 2020 No. 342

About rates and base for calculation of customs duties for making of the customs transactions connected with release of goods

According to part 1 of article 46 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Determine that customs duties for making of the customs transactions connected with release of goods (further - customs duties for customs transactions) if other is not established by this resolution, are paid at the following rates:

775 rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value does not exceed 200 thousand rubles inclusive;

1550 rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 200 thousand rubles 1 kopeks and more, but do not exceed 450 thousand rubles inclusive;

3100 rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 450 thousand rubles 1 kopeks and more, but do not exceed 1200 thousand rubles inclusive;

8530 rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 1200 thousand rubles 1 kopeks and more, but do not exceed 2700 thousand rubles inclusive;

12 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 2700 thousand rubles 1 kopeks and more, but do not exceed 4200 thousand rubles inclusive;

15500 rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 4200 thousand rubles 1 kopeks and more, but do not exceed 5500 thousand rubles inclusive;

20 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 5500 thousand rubles 1 kopeks and more, but do not exceed 7000 thousand rubles inclusive;

23 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 7000 thousand rubles 1 kopeks and more, but do not exceed 8000 thousand rubles inclusive;

25 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 8000 thousand rubles 1 kopeks and more, but do not exceed 9000 thousand rubles inclusive;

27 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 9000 thousand rubles 1 kopeks and more, but do not exceed 10000 thousand rubles inclusive;

30 thousand rubles - for customs transactions concerning goods, data which are declared in the customs declaration which total customs value makes 10000 thousand rubles 1 kopeks and more.

Concerning the goods exported from the Russian Federation on which the ad valorem or combined rates of export customs duties are established except for of the goods specified in Items 8 and 9 of this resolution, customs duties for customs transactions are paid at the rates provided by this Item.

2. In cases if customs value of the goods imported into the Russian Federation is not determined and not declared and also if concerning the goods exported from the Russian Federation (except for the goods specified in Item 26 of part 1 of article 47 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation", and also in Items 8 and 9 of this resolution) rates of export customs duties are not established or specific rates of export customs duties are established, customs duties for customs transactions are paid at the following rates:

6 thousand rubles - for customs transactions if goods quantity, specified in paragraph one of this Item, in the customs declaration does not exceed 50 goods;

12 thousand rubles - for customs transactions if goods quantity, specified in paragraph one of this Item, in the customs declaration makes 51 goods and more, but not over 100 goods inclusive;

20 thousand rubles - for customs transactions if goods quantity, specified in paragraph one of this Item, in the customs declaration makes 101 goods and more.

3. If when exporting from the Russian Federation in one customs declaration data on the goods specified both in Item 2 of this resolution, and in the paragraph the thirteenth Item 1 of this resolution except the cases specified in Items 8 and 9 of this resolution are declared, customs duties for customs transactions are paid at the rates established respectively by Items 1 and 2 of this resolution on each of the listed types of goods.

In case of the statement in one customs declaration for the purposes of the room under customs procedure of commodity export, not assessed by export customs duties, and the goods assessed by export customs duties except the cases specified in Items 8 and 9 of this resolution, customs duties for customs transactions are paid at the rates established by paragraph one of this Item concerning the types of the goods assessed by export customs duties specified in this Item.

4. When making customs transactions concerning the goods imported into the Russian Federation by physical persons for private use, except for imported by physical persons without payment of customs duties, taxes or with exemption of customs duties, taxes, and also the goods specified in Items 5 and 6 of this resolution, customs duties for customs transactions are paid in the amount of 500 rubles.

5. When making customs transactions concerning cars of the automobile and other motor vehicles classified by codes 8702, of 8703, of 8704 21 and 8704 31 single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and 3 and 4 tables 2 of appendix No. 2 to the decision of Council of the Eurasian economic commission specified in Items 1, of December 20, 2017 to No. 107 "About the single questions connected with goods for private use", imported into the Russian Federation in any manner for private use, customs duties for customs transactions are paid according to Item 1 of this resolution.

6. When making customs transactions concerning water and the aircrafts specified in Item 2 of the table 2 of appendix No. 2 to the decision of Council of the Eurasian economic commission of December 20, 2017 to No. 107 "About the single questions connected with goods for private use" customs duties for customs transactions are paid at the following rates:

5 thousand rubles - for customs transactions concerning the vessel which cost does not exceed 100 thousand rubles inclusive;

10 thousand rubles - for customs transactions concerning the vessel which cost constitutes 100 thousand rubles 1 kopeks and more, but do not exceed 500 thousand rubles inclusive;

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