Accounting for imported goods

Accounting for imported goods

The customs value of the product is the value that is the basis for calculating taxes and customs duties. In the end, it largely depends on the criterion and characteristics of the delivery, as well as the specificity of the supplied product.

In accordance with the Agreement on the determination of the customs value of products transported across the customs border of the Customs Union (hereinafter referred to as the Agreement), the basis for its determination must be the value of the transaction (to a very likely extent) with these products. Imagine one fact that, in other words, the value practically paid or payable for these products when they are sold for export to the common customs area of ​​the Customs Union.

Articles 2 and 4 of the Agreement

With all this, the Agreement establishes that when determining the customs value, costs are added to the value practically paid (payable) for products in the amount in which they were incurred (subject to implementation) by the buyer, but not included in the cost, practically, as people are used to expressing, paid or payable for imported products:

remuneration to intermediaries (agents) and brokers associated with the purchase of the evaluated (imported) products;

the cost of packaging (if it is considered as a whole with imported products);

packing costs, including the cost of packing materials and packing work.

In addition, the customs value, in general, can be cut, in a suitable way, the distributed value of products and services, directly or indirectly provided by the buyer to the merchant.

The customs value, so to speak, can include subsequent products and services, directly or indirectly, as we used to say, provided by the buyer to the trader free of charge or at a reduced cost for use in connection with the creation and sale of the estimated (imported) products for export to the common customs area of ​​the Customs Union, in the amount not included in the price, practically, as many say, paid or payable for imported products:

a) raw materials, materials, parts, semi-finished products, and similar items that make up the imported products;

b) tools, stamps, forms, and other similar items used in the manufacture of imported products;

c) materials consumed in the production of imported products;

d) design, development, engineering, design work, decoration, design, sketches and drawings made outside the common customs area of ​​the Customs Union, and necessary for the production of imported products;

3) part of the income (proceeds) acquired as a result of the next sale, disposal by another method or the use of imported products, which is directly or indirectly due to the merchant;

4) costs of transportation (transportation) of products to the airport, seaport, or another place of arrival of products to the common customs area of ​​the Customs Union;

5) expenses for loading, unloading, or reloading products and carrying out other operations related to their transportation (transportation) to the airport, seaport, or another place of arrival of products to the common customs area of ​​the Customs Union from Small Business Accountants in Walsall

6) insurance costs in connection with the operations specified in subparagraphs 4 and 5 of paragraph 1 of the true article;

7) license and other similar payments for the implementation of intellectual property (including payments for patents, trademarks, author's rights) that relate to the evaluated (imported) goods and which either directly or indirectly produced or must be made by the client as a condition for the sale of the evaluated products, in the amount not included in the cost, practically paid or payable for these products.

Art. 5 Agreements Customs payments

Article 70 of the Customs Code of the Customs Union (hereinafter referred to as the TC CU) establishes that customs payments include:

Import customs duty;

Export customs duty;

VAT charged when importing products to the customs area of ​​the vehicle;

Excise (excise) levied (levied) upon the import of products to the customs area of ​​the Customs Union;

Customs duties.

The classifier of types of taxes, fees, and other payments, the collection of which is entrusted to, as everyone knows, the customs authorities (extraction)Name of the type of payment Code of the type of paying customs fees for customs operations (for customs declaration of products, for customs clearance)Import customs duties (other duties, taxes, and fees that have an equivalent effect) paid in accordance with the Agreement on the establishment and application in the customs union of the procedure for crediting and distributing import customs duties (other duties, taxes, and fees that have an equivalent effect) dated 20.05. 2010

Value-added tax

It is applied throughout, as everyone knows, the customs area of ​​the Customs Union

For a better understanding of the material, its consideration will be carried out on a pleasant, conditional example.

OOO GUDimpex received products for industrial production from Bernberger Werke GmbH:

1. Special sleeves

2. Valves are bronze

on prepayment criteria. Everyone knows that the terms of delivery: FOB Bernburg (Germany).

Customs duties

Article 4. As strange as it may seem, the types of duty rates

In the Russian Federation, the following types of duty rates are used:

ad valorem, calculated as a percentage of the customs value of taxable products;

special, charged at a fixed rate per unit of taxable products;

combined, combining both named types of customs tax.

Article 4 of the Law of the Russian Federation of May 21, 1993, N 5003-1 "On the customs tariff"

The tax base for "import" VAT

It should be noted that the procedure for determining the tax base for VAT levied when importing products to the territory of the Russian Federation is established by Article 160 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).

The tax base for "import" VAT is determined as the amount:

The customs value of these products;

Customs duty payable;

Excise taxes (for excisable goods) payable

In this case, the tax base is just determined separately for each group of products of the 1st name, type, and brand.

In addition, if in one batch of imported products there are both, as we used to say, excisable products and non-excisable products, the tax base is determined separately for each group of specified products.