When importing any equipment, customs clearance is required, regardless of whether the transport is intended for temporary or permanent use. ATVs belong to motor vehicles. The customs duty on them is calculated according to commodity item 87 0321 - 30% of the assessed value.
It is necessary
catalogs of motor vehicles
Instructions
Step 1
The cost of an ATV is determined on the basis of data from catalogs of foreign companies. Invoices, certificates, invoices provided by an individual are taken into account if they indicate a price higher than the estimated value.
Step 2
Used motor vehicles with damage are sold at the minimum catalog cost. No damage - at the average market value. Upgraded equipment with additional equipment will be more expensive.
Step 3
The main thing is the document confirming the payment of deposit payments in the customs office where the registration and issuance of PSM will be carried out. If the deposit is not made, the equipment is put into temporary storage. Fill in the declaration at the border in two copies. Get a copy certified by customs.
Step 4
For individuals, a single rate of customs duties and taxes is applied. If the ATV will cost no more than 650,000 rubles and weigh no more than 200 kg, you have to pay a duty of 30%. If the cost and weight are exceeded, you need to fill out a customs declaration and pay 20% duty and 18% VAT, plus clearance services.
Step 5
A new ATV will be charged 30% duty + 18% VAT. In total, the customs payment will be 53%. A used ATV will be charged 35% duty (at least 1.2 Euro / cubic meter) + 18% VAT.
Step 6
There is a customs risk rate. Multiplying the vehicle weight by this rate will give the minimum customs duty value. If you indicate a lower price in the invoice, the equipment will fall under the customs value adjustment - KTS. In order not to complicate matters, it is necessary to find out the risk rate by the customs code for the ATV (Customs. Ru) and, based on this, set the price.
Step 7
Summarize payments on a website that has a customs calculator, for example, https://www.alta.ru/trucks/truck.php. The brand and country of manufacture, year of manufacture, type, volume and power of the engine are entered into customs calculators. Based on these data, the final result is issued. The place of customs clearance for transport of group 87 is the customs authorities at the place of residence of the owner.
