Decree No. 140 on preferential customs clearance of cars: we analyze the conditions and procedure in

Decree of the President of the Russian Federation No. 140 of March 20, 2026 has become one of the most discussed documents among motorists planning to import foreign cars. It provides preferential customs clearance conditions for individuals, but with strict restrictions on the country of origin, the age of the car and the frequency of use of the benefit. Unlike previous programs (for example, recycling or “first car”), this decree does not require the surrender of old vehicles, but introduces quotas for producing countries and cost limits.

The main goal of the document is to stimulate imports safe and environmentally friendly cars from friendly countries, while limiting the flow of used cars from Europe and the USA. However, in practice, many are faced with non-obvious nuances of calculating duties and document requirements. In this article we will look at who can take advantage of the benefit, how to correctly calculate customs duties and what pitfalls waiting at checkout.

Who can take advantage of the benefits under Decree No. 140?

Benefit extends exclusively for individuals, but with a number of strict conditions:

• 📌 Russian Federation citizenship — foreigners and stateless persons cannot participate in the program, even if they have a residence permit.
• 🚗 One car per year — re-use of the benefit is possible only 12 months from the date of the previous customs clearance.
• 💰 Cost limit — the price of the car should not exceed 5 million rubles (according to the customs declaration).
• 🌍 Country of origin - only cars from list of friendly states (more details in the next section).

Important: benefit does not apply for legal entities, individual entrepreneurs and those who have already used other preferential customs clearance programs (for example, for recycling or for large families) over the past 3 years. It is also impossible to register a car in the name of a relative in order to bypass the “one car per year” restriction - customs checks the customs clearance history using a database.

List of countries from which cars are eligible for the benefit

One of the key novells of Decree No. 140 is restriction by country of production. The benefit is valid only for cars manufactured in the following countries:

Region	Countries	Notes
EAEU	Belarus, Kazakhstan, Armenia, Kyrgyzstan	Cars from these countries are cleared through customs at a zero rate, but proof of origin is required (certificate CT-1).
Asia	China, Iran, Türkiye, UAE	For China there is a restriction: cars only Chinese brands (for example, Changan, Geely, BYD). Foreign cars assembled in China (for example, Volkswagen or Toyota), do not qualify for the benefit.
Middle East	Syria, Lebanon	They are practically not represented on the market, but are formally included in the list.
Latin America	Cuba, Venezuela, Nicaragua	Cars from these countries are extremely rare, but theoretically they can be imported at a discount.

⚠️ Attention: If the car was manufactured in one of the listed countries, but sold through a dealer in a third country (for example, Geely, purchased in the UAE, but produced in China), benefit doesn't work. Customs checks the country production, not sales. This rule often becomes the reason for refusals during customs clearance.

It is also worth considering that cars from Europe, USA, Japan and Korea do not qualify for the benefit, even if they were imported into one of the “permitted” countries in transit. For example, Toyota Camry, produced in the USA, but purchased in the UAE, is cleared by customs according to the general rules.

How to calculate customs duties according to Decree No. 140?

The formula for calculating the duty depends on three key parameters:

1. Country of manufacture;
2. Vehicle age;
3. Engine size (for gasoline) or power (for electric cars).

The basic duty rate is 0% for cars from EAEU countries and 15% for cars from other friendly countries. However, this rate is subject to increasing coefficients depending on age:

• 📅 Up to 3 years - coefficient ×1 (the duty does not increase);
• 📅 From 3 to 5 years - coefficient ×1.5;
• 📅 From 5 to 7 years - coefficient ×2;
• 📅 Over 7 years old - coefficient ×2.5 + additional fee 5 euros per 1 cm³ of engine volume.

Calculation example for Geely Atlas Pro (2.0 l, 2021, made in China, cost 2.5 million rubles):

1. Basic duty: 15% of 2.5 million = 375,000 rub.
2. Coefficient by age (3 years): ×1.5 → 375,000 × 1.5 = RUB 562,500
3. VAT (20%): 20% of (2.5 million + 562,500) = RUB 612,500
4. Disposal fee: 20,000 rub. (flat rate for passenger cars).
5. Total payable: 2.5 million + 562,500 + 612,500 + 20,000 = 3,695,000 rubles.

Confirmation of the country of origin (certificate CT-1 or equivalent)|Technical passport of the car indicating the year of manufacture and engine size|Sales agreement indicating the cost|Certificate of customs value (if the price in the contract is underestimated)-->

⚠️ Attention: Customs has the right recalculate the cost of the car, if he considers it to be underestimated. Directories are used for this Eurotax or Autostat. If the difference between the declared and market price exceeds 20%, the duty will be charged based on market value, and not from the amount in the contract.

Step-by-step instructions for customs clearance of a car

The registration procedure consists of 5 mandatory steps. Missing any of them will result in refusal of customs clearance or fines.

1. Checking the car for compliance with the terms of the benefit.

   You need to make sure that:

   • 📄 The country of production is included in the list of Decree No. 140;
   • 📅 The car’s age does not exceed 7 years (for older cars - increased odds);
   • 💰 The cost does not exceed 5 million rubles.

The check can be carried out on the FCS website at pre-assessment service.

Preparation of documents.

Full list of documents

1. Passport of a citizen of the Russian Federation (original + copy);

2. TIN (required for calculating duties);

3. Sales and purchase agreement (with translation into Russian, if in a foreign language);

4. Vehicle technical passport (PTS or equivalent);

5. Certificate of origin (CT-1 or Form A);

6. Customs declaration (filled out at the border checkpoint);

7. Receipt for payment of the recycling fee (can be paid online on the website Rosavtorecycling);

8. Certificate of non-participation in other benefit programs (requested from the traffic police).

All documents, except the passport, must be notarized, if they were issued abroad. Translations are accepted only from accredited bureaus.

Customs clearance.

The procedure takes place in three stages:

1. Submitting declarations and documents electronically via Personal account of a foreign trade participant;
2. Inspection of the car by a customs inspector (VIN, body number, engine number are checked);
3. Payment of duties and obtaining an import permit.

The processing time is from 3 to 7 working days. If discrepancies are detected (for example, a mismatch between the VIN in the documents and on the body), the process can take up to a month.

4. Registration with the traffic police.

   After customs clearance you have 10 daysto register the car. For this you will need:

   • 📄 Customs clearance passport (VET);
   • 📄 Vehicle registration certificate (STS);
   • 📄 OSAGO policy (can be issued online in advance).

Common mistakes and how to avoid them

Even with careful preparation, many people face failures or delays during customs clearance. Here are the most common mistakes:

• 🔍 VIN mismatch. If the number in the documents does not match the one stamped on the body, customs will require an examination, which takes up to 2 weeks and costs ~15,000 rubles.
• 💸 Undervaluation. Customs compares the price in the contract with the reference data. If the difference is more than 20%, the duty is calculated based on the market value.
• 📑 Incorrect certificate of origin. For example, instead of CT-1 provided Form A (for countries with preferential treatment). This results in a denial of benefits.
• ⏳ Missing the registration deadline. If you do not register your car with the traffic police within 10 days after customs clearance, you will have to pay a fine 1,500–2,000 rub.

To avoid problems, we recommend:

1. Check VIN via decoding services before purchase;
2. Agree on the price in the contract with the customs broker (he knows the current reference prices);
3. Receive a certificate of origin up to border crossings - some countries (for example, Türkiye) issue it only during a personal visit.

Comparison of Decree No. 140 with other preferential customs clearance programs

Decree No. 140 is not the first attempt by the state to stimulate the import of cars. Let's look at how it differs from previous programs:

Program	Terms	Limitations	Relevance in 2026
Recycling program	Handing over an old car (over 6 years old) for recycling	Only domestic or Russian-assembled cars	❌ Closed since 2023
"First car"	Benefit for buyers of a new car (up to 1.5 million rubles)	Only for residents of the Russian Federation who did not own a car	✅ Valid, but not compatible with Decree No. 140
Decree No. 140	Importing cars from friendly countries	Restrictions by country, age, cost	✅ Valid until 12/31/2026
Benefit for families with many children	Discount on customs clearance for families with 3+ children	Only for cars over 5 years old	✅ Valid, but rarely used due to high duties

The main advantage of Decree No. 140 is no requirement to hand over your old car, as in the recycling program. However strict restrictions on the country of production make it less universal than previous benefits. For example, if you want to import Toyota RAV4 from Japan, you will have to pay the full duty (up to 54% of the cost), while according to Decree No. 140 you can clear customs Changan CS75 from China with a duty of 15%.

What happens if you violate the terms of Decree No. 140?

Customs authorities strictly monitor compliance with the rules of preferential customs clearance. The following sanctions are provided for violations:

• 🚨 Denial of benefits — if a non-compliance with the conditions is detected (for example, a car is from an unauthorized country), the duty is calculated according to general rates (up to 54% + VAT).
• 💰 Fines:
  • For underestimation - from 50% to 100% of the amount of underpayment;
  • For forgery of documents - from 100,000 to 300,000 rubles. (Article 16.2 of the Code of Administrative Offenses of the Russian Federation);
  • For late registration with the traffic police - 1,500–2,000 rubles.
• 🚔 Criminal liability - if intent to evade payment of duties in an amount exceeding 2 million rubles is proven. (Article 194 of the Criminal Code of the Russian Federation).

⚠️ Attention: Customs has the right to check the car within 3 years after customs clearance. If it turns out that the benefit was obtained illegally (for example, the car was actually manufactured in Germany and not in Turkey), the owner will have to pay an additional fee + fine + penalties for each day of delay.

Case study: in 2023, a citizen tried to import BMW X5 (2020) through the UAE, providing a false certificate of production in this country. Customs discovered a discrepancy in the VIN and reclassified the car as manufactured in the USA. As a result, the owner had to pay:

• Duty at the general rate (48%) - 1.8 million rub.;
• Penalty for undervaluation (100%) — 900,000 rub.;
• Late fees - 120,000 rub.

Total: 2.82 million rubles. instead of the original 500,000 rubles. at a discount.

FAQ: Frequently asked questions about Decree No. 140

Can I import a car from Europe if it was assembled in Turkey?

No. The discount is valid only for cars produced in friendly countries. Even if the car is assembled in Turkey, but the brand is European (for example, Renault or Peugeot), it does not fall under Decree No. 140. Customs checks country of origin code in VIN.

How often can I use the benefit?

Once a 12 months from the date of the previous customs clearance. For example, if you imported a car on March 15, 2026, the next car under the benefit can be issued no earlier than March 16, 2026.

Do I need to pay VAT for preferential customs clearance?

Yes, VAT in the amount 20% is charged on the amount car cost + duty. For example, if a car costs 3 million rubles, and the duty is 450,000 rubles, VAT will be 20% of 3,450,000 rubles. = 690,000 rub.

Is it possible to get a benefit for an electric car?

Yes, but with nuances:

• Duty for electric cars from EAEU countries 0%;
• For electric cars from other friendly countries - 10% (instead of 15% for internal combustion engines);
• Engine power does not affect the calculation of duty (unlike gasoline cars, where volume is taken into account).

Example: BYD Dolphin (China, 2023, cost 2.2 million rubles) will cost 10% duty + 20% VAT = 726,000 rub. taxes.

What to do if customs refuses a benefit?

You can:

1. Appeal the decision to a higher customs authority (term - 3 months);
2. Pay the duty at the general rate and clear the car through customs;
3. Return the car back (if it has not yet crossed the Russian border).

In practice, an appeal rarely leads to a positive result if the refusal is motivated (for example, non-compliance with the country of origin).