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It is no secret that online shopping abroad can be much more profitable than shopping in the stores of your own country. And for successful shopping abroad, it is important to know not only where to look, but also to understand that any actions for the purpose of acquiring or selling something belong to the sphere of economic operations and, therefore, there are some rules of legal regulation for this regardless of geographical location. Now the main controller in the system of tax regulation of purchases abroad is the customs control service, so it is extremely useful to understand the mechanisms of customs work. The main indicators for which all customs operations with parcels are made are: weight, dimensions, cost of goods and, in some cases, the cost of delivery. It should be noted that if it is not difficult to determine the weight and dimensions by performing simple measurements of indicators, then the situation is a bit more complicated with the indicator of goods value. When shopping in online stores, the cost is indicated in the declaration in accordance with the data in the purchase invoice. But if the cost information is not attached to the parcel, according to legislative procedures, determining the value of goods in the absence of supporting price information may be carried out by customs officers by using one of the methods:
Simply put, if there is no invoice or personal items and gifts are sent, their cost is measured in accordance with the prices of the same items in the country of departure, and the cost for the calculation of VAT - according to the catalog of customs value with codes of goods, which considered the category, name, material of manufacture and other indicators. The customs officers has the right to check and adjust the customs value, if the declared in the accompanying documents is clearly understated. In addition, depending on the country of location of the buyer and the accepted assessment method, additional data may be included in the final cost for taxation. There are several methods for assessment the parcel when it`s going through customs control procedures:
The FOB assessment method is used in the USA and Belarus. In the EU, Ukraine and Russia, the CIF assessment method is used. In case of exceeding the limits of duty-free importation of goods sent to individual entities, the customs duty and VAT are paid (depending on the country of destination and character of goods). The customs duty is calculated with the considering of the cost of goods (FOB amount), and VAT - taking into the amount including the value of the goods, insurance and the cost of delivery (CIF), as well as customs duty charged on the cost of goods. Moreover, an additional payment may be added to the total amount payable - customs or postage fee. In addition to the general principles and mechanisms of the customs control service as a tax agent, the legislation of each country provides for its own regulations that apply to all goods imported into the country. Russia
It is important to know, that a large number of goods of one denomination are more likely will be regarded by customs as a commercial consignment. Therefore, it is strongly not recommended to indicate in the customs declaration common names such as “Clothing”, “Dresses”, etc. It is better to specify more detailed information, for example, the name “Dress” should be divided into several: “Dress” + “Tunic”. Calculation of customs duty on the cost of goods in excess of the limit on duty-free importation When importing a parcels on the address of individuals to the customs territory of the Russian Federation, under the condition that the goods are not subject to excise duty and the cost of delivery is included in the price of goods, for example, declared value of parcel is 1,500 euros and its weight is 20 kg, with a duty rate of 30%, payment can be calculated: Exception: indivisible item. If there is an indivisible item in the parcel a value of which is more than 500 euros, then the entire cost, not the amount of the excess of the limit, is taxed. In this case, the amount of customs duty for goods worth 1500 euros will be: If the value of certain goods (for example, Appliances) exceeds the limit for duty-free importation, in addition to customs duty, VAT is also subject to payment. The VAT rate depends on the product group according to the TNVED catalog. The calculation of the customs duty on the weight of the parcel in excess of the limit of duty-free importation If there is an excess by weight, the payment can be calculated on the basis of a duty rate of 4 euro/kg. For example, the used items which cost 300 euro without specifying insurance are shipped, with a delivery price of 30 euro, but the weight of parcel is 35 kg: Exception: indivisible item. For example, a sofa weighing 40 kg and costing 500 euros, and the cost of delivery of which is 180 euros, subject to the absence of additional insurance, is taxed by customs duty. You can calculate the amount for taxation as follows: According to the decision of the Eurasian Economic Commission "On certain issues related to goods for personal use", the rate of customs duty for indivisible goods weighing more than 35 kg is 30%, but not less than 4 kg for each kilogram of weight. Calculation of the duty by the cost Calculation of customs duties upon receipt of several parcels exceeding the duty-free limit on importation within one calendar month It should be remembered that all parcels undergoing the procedure of importation into the country in the name of the recipient - an individual during the calendar month, regardless of the shipment, the sender or the country of departure, must be checked and registered. That is, if you received a parcels from the USA, China and Europe within one month, the cost and weight of all parcels are summed up and checked for exceeding of the limit for duty-free importation. If the first parcel costs is 400 euros, the second is 500, and the third is 300, then the tax will be charged partially on the second parcel - in the amount of exceeding the limit of 500 euros, as well as on the full cost of the third parcel:
The customs duty due to exceeding the limit for duty-free importation by parcel weight is calculated using the same formulas, but with a duty-free weight limit of 25 kg per individual recipient for one calendar month and a rate of 4 euro per kilogram of excess of the limit. Differences in the rules when shipped by different delivery services According to the Order of the Federal Customs Control Service “About the use of documents containing information necessary for the release of goods for personal use as a passenger customs declaration”, there are different customs control procedures for parcels sent to individual entities using postal services and courier companies. Due to the possibility of choosing among the various delivery services in the SMART Forwarding system, it is necessary to understand the distinctive mechanisms of each of them. Orders from online stores and purchases shipped via international express delivery services are subject to detailed verification with the mandatory addition of information about the product and the recipient, while postal parcels for individuals are not currently subject to such verification. Therefore, when choosing a courier service, during the formation of the parcel you will need to specify the data without which the customs clearance is not possible:
It is important to note that the data in the declaration, which falls into the hands of the customs inspector and into the electronic system of the customs service, are recorded in accordance with the information provided by you when filling out the electronic declaration. Therefore, it is not recommended to send one item if you have written another, or to underestimate the cost due to guaranteed accrual of additional charges and penalties, when customs officers will check your package. Also, it will not be superfluous to organize temporary storage of screenshots of the pages of online stores where purchases were made that display information about the product and its cost on the day of purchase. What to do if the parcel was delayed by customs? If the parcel was sent by the Russian Post, it is necessary to wait for the notification about the receipt of the parcel to the nearest post office were also the post of FCS is departure. Next, you need to go to the specified office with a passport and a photocopy of it, pay the accrued payments and receive the parcel. If you do not agree with the accrual of payments and can provide documentary evidence of the cost of the goods, you must write a statement and provide available data on the cost of the goods (for example, check or invoice), as well as proof of payment for the goods (bank statement) to the Federal Customs Inspector, responsible for your package, for verification and revision of duties. If the parcel was sent by the express-delivery service, then you must wait for notification from the FCS by the email, mail or SMS (it depending on the mechanism of a particular carrier). All customs clearance procedures are carried out by an express carrier broker company. All you need to do in this case is to provide in electronic form all the data requested by the customs clearance agent. Most often, parcels are delayed due to incomplete data, maybe you may not have specified some mandatory data (for example, ITN) or the cost of goods on the website does not match the one indicated on the invoice (you must provide a screenshot of the goods on the website on the day of purchase as proof of the value of the goods). In this case, the parcel will be transferred to the delivery service immediately after providing all the missing information. If the limit on duty-free importation is exceeded and if as a result of checking the data by customs officers, it was decided to charge the duty, first of all, you will need to pay all taxes and fees, and then wait until the parcel will be issued by customs and transferred to the delivery service. Ukraine
It is important to know, that a large number of goods of one denomination are more likely will be regarded by customs as a commercial consignment. Therefore, it is strongly not recommended to indicate in the customs declaration common names such as “Clothing”, “Dresses”, etc. It is better to specify more detailed information, for example, the name “Dress” should be divided into several: “Dress” + “Tunic”. It is not recommended to send more than 2 mobile phones, laptops or tablets and more than 4 radio-controlled models (including children's toys) in one parcel. Goods on which taxes are charged regardless of the cost All vehicles and toys with an electric motor (for example, a gyroscope), regardless of their value, are subject to taxes and duties. Moreover, an excise tax in the amount of 22 euro/item is charged for such goods, as well as customs duties and VAT. For example, if the cost of the gyroboard is 40 euros, the cost of delivery is 10 euros, the cargo is not insured, then the payments will be calculated on the following indicators: (40 + 10) x 0.1 = 5 euro - the customs duty Calculation of customs duty on the cost of goods in excess of the limit on duty-free importation When importing a parcel on the address of individuals to the customs territory of the country, under the condition that the goods are not subject to excise duty, and the cost of delivery is included in the price of goods, for example, if the declared value of parcel is 200 euros, payment can be calculated based by the following indicators: 200 - 100 = 100 euros - the amount for which the tax will be charged - the difference between the amount of CIF and the maximum cost for duty-free importation Calculation of customs duties when receiving several items in one dispatch During customs clearance procedures, when goods are imported to the country, all shipments to one individual in one dispatch (container) are considered. If you expect several parcels from one sender in one dispatch, then the excess of the limit will be calculated on the basis of the total cost (CIF) of these parcels. For example, you ordered sneakers worth 100 euros in one store and a sweater worth 80 euros in another. After receipt of orders at the warehouse, you formed them to be sent in two different parcels to your name and address and allowed the shipping in SMART Connect system. In this case, both parcels will be sent in the same flight and respectively, will arrive at customs together. The calculation of the amount of taxes payable will be made with the consideration of the total cost of both parcels: 100 + 80 = 180 euros - the total cost of the CIF values (without an explicit indication of the cost of delivery) for the calculation of duties and taxes 180 - 100 = 80 euros - the difference between the CIF and the maximum cost for duty-free import, which is subject to taxation 80 x 0.1 = 8 euro - customs duty Goods for the importation of which an additional documentation is required Special technical means - you may need a conclusion on compliance with state standards from the profile commission Radio electronic devices - the customs authorities may require expert opinion and permission from the State Center for Radio Frequencies Vitamins and nutritional supplements, as well as cosmetics - the customs authorities may request from the recipient a document from the Ministry of Health of Ukraine on registration of a medicinal product and a certificate of the absence of substances prohibited on the territory of Ukraine Wood products (including packaging in the form of a wooden box) - a sanitary-epidemiological conclusion will be required in the form of a certificate from the phytosanitary control service Objects of creativity - it is necessary to provide an opinion from the Authorized Service of State Control on the status of cultural value. National principle of exhaustion of trademark rights According to the Customs Code of Ukraine (Section XIV "Assistance in the protection of intellectual property rights in the movement of goods across the customs border of Ukraine") the customs authorities are obliged to check the attachment of postal parcels and express shipments that are sent to individuals for the presence of smuggled goods as well as violations of intellectual property rights of importers and trademark representatives in the country, which are listed in the Customs Register of Intellectual Property. The main purpose of the Register is to prevent the importation of the counterfeit goods (fakes) to the country. If, during the checking procedures, the customs authorities register the availability of goods with distinctive features of goods of trademarks that are listed in the Register of Intellectual Property, customs clearance of the parcel is subject to suspension for a period of 10 business days. The period may be extended for the next 10 business days. Also, the customs officer is authorized to submit a written notice to the trademark representatives of the receipt of such goods for customs control. If within 10 days the trademark right holder did not submit a written response about going to court to protect intellectual property rights and did not request an extension of the suspension period, the parcel is allowed for further processing in accordance with the general rules and mechanisms of customs control procedures. What to do if the parcel was delayed by customs? If the parcel is detained by customs for additional checking, first of all then you should not panic. Most often, parcels are delayed to estimate the cost and, if you have specified the correct amount in the declaration, the parcel will be allowed for the delivery after providing confirmation of price information (an invoice from the store). If you chose the service of the national postal operator for the delivery of parcel, then you can settle all the customs issues yourself, or use the services of the SMART Forwarding customs agent. In case of delay of the parcel due to the suspicion of understating the declared value of the goods, it will not be difficult for you to find out and solve this problem by yourself. You need to contact the customs officer who is responsible for processing your parcel and provide the necessary accompanying documents. These include: a copy of the passport, taxpayer code, invoice for goods from the online store (a screenshot of the product with indication of its value on the day of purchase is also useful), link to the goods in the online store, bank or payment system statement with the transaction of payment for the goods. If the data cannot be provided, the customs officers assess the value of the goods and, if necessary, charges the duties to be paid. In this case, you need to pay all duties and fees, provide a copy of the check to the customs officer and wait for the delivery of the parcel to the specified address of receipt (the transmission of parcel from the customs temporary storage warehouse to the delivery service takes 3-7 days). If the parcel is delayed for more serious reasons, we recommend to resort of a customs broker service, since only a specialist will help you to understand some particular cases. If you choose a private express carrier service for the delivery of parcel If the parcel is delayed by customs due to some other reasons (for example, the presence of goods which are restricted for importation), the customs clearance agent will provide a list of the required documents and actions, that are recommended to be provided to avoid the returning of parcel through the re-export mechanism (since upon such return you will be charged the cost of return as well as payment of customs clearance services and taxes in the country of departure of the parsel). Belarus
It is important to know, that a large number of goods of one denomination are more likely will be regarded by customs as a commercial consignment. Therefore, it is strongly not recommended to indicate in the customs declaration common names such as “Clothing”, “Dresses”, etc. It is better to specify more detailed information, for example, the name “Dress” should be divided into several: “Dress” + “Tunic”. Calculation of customs duty on the cost of goods in excess of the limit on duty-free importation When importing a parcels on the address of individuals to the customs territory of the Republic of Belarus, under the condition that the goods are not subject to excise duty and the cost of delivery is included in the price of goods, for example, declared value of parcel is 32 euros and its weight is 9 kg, with a duty rate of 30%, payment can be calculated: (32-22) x 0.3 = 3 euro Exception: indivisible item. If there is an indivisible item in the parcel a value of which is more than 22 euro, then the entire cost, not the amount of the excess of the limit, is taxed. In this case, the amount of customs duty for goods cost of which is 150 euros will be: 150 x 0.3 = 45 euro If the value of certain goods (for example, Appliances) exceeds the limit for duty-free importation, in addition to customs duty, VAT is also subject to payment. The VAT rate depends on the product group according to the TNVED catalog. Exception: indivisible item. For example, a washing machine weighing 40 kg and costing 200 euros will be taxed. According to the decision of the Eurasian Economic Commission "On certain issues related to goods for personal use", the rate of customs duty for indivisible goods weighing more than 35 kg is 30%, but not less than 4 kg for each kilogram of weight. Calculation of the duty by the cost Calculation of customs duties upon receipt of several parcels exceeding the duty-free limit on importation within one calendar month You must wait for notification of receipt of the parcel to the nearest post office with the possibility of paying the fee. Then you need came to the specify post office with a passport and its photocopy. The reason for charging the duties and its amount must be reported to you by the postal service operator. After that you need to pay the accrued payments. Then you can receive the parcel. If you are not agree with the accrual of payments and can provide documentary evidence of the value of the goods, you need to write a corresponding application with a request to return the parcel to the International Mail Processing Center. After receiving the parcel at the International Mail Processing Center, you must contact the customs authorities with a written statement, which should be accompanied by the available data with the cost of the goods (for example, check or invoice), as well as proof of payment for the goods (bank or payment system statement with the transaction of payment for the goods). | |||||||||||||||||||||||||||||||||||||||||||||||||||||