Payment of customs duties through the Federal Customs Service (FCS) is a mandatory step when importing or exporting goods across the border. Without proper registration and timely payment, the cargo may be detained, and the foreign trade participant may be fined. In 2026, the procedure has become simpler thanks to digital services, but nuances remain: from choosing a payment method to taking into account bank commissions and enrollment deadlines.

This article will help you figure out how to pay customs duties, VAT, excise taxes and fees through FCS personal account, banking services or terminals. We will look at each method in detail, compare fees, terms and common mistakes, and also give recommendations for individuals and legal entities. We will pay special attention to the changes of 2026 - for example, new requirements for payment document details and integration with the system "Single personal account".

1. What are customs duties and when do they need to be paid?

Customs duties are mandatory contributions that are paid when moving goods across the border of the Russian Federation. They include:

  • 📦 Customs duty — the main payment, the amount of which depends on the type of goods, country of origin and customs value.
  • 💰 VAT — value added tax, which is paid when importing most goods (rate 20% or 10% for certain categories).
  • 🍾 Excise taxes — apply to excisable goods (alcohol, tobacco, gasoline, cars).
  • 📄 Customs duties — fee for cargo clearance (for example, customs declaration fee).

Payments must be made before product release for free circulation or no later than the deadlines established by customs. For example, when importing goods for personal use (parcels from abroad), payment is made before receiving the cargo, and for legal entities - as part of the declaration of the shipment. If payment is not received on time, customs may:

  • ⏳ Suspend the release of goods for up to 30 days.
  • 🚫 Refuse release with confiscation of cargo (in extreme cases).
  • 💸 Charge late fees (0.1% of the payment amount for each day).
⚠️ Attention: From January 1, 2026, the Federal Customs Service tightened control over the payment of customs duties on "gray" schemes. If the payment amount is underestimated or the details are specified incorrectly, the declaration may be canceled, and the foreign trade participant may be included in the register of unscrupulous payers.

2. Methods of paying customs duties in 2026

FCS provides several payment methods that differ in speed, commission and convenience. The choice depends on the status of the payer (individual or legal entity), payment amount and urgency.

Payment method Commission Enrollment period Who is it suitable for?
Personal account of the Federal Customs Service ("Single personal account") 0–1% 1–3 hours Legal entity and individual entrepreneur with registration in the system
Bank transfer (according to the Federal Customs Service details) 0,5–3% 1–2 business days All categories of payers
Payment through a partner bank (Sberbank, VTB, Tinkoff) 0–1,5% From 1 hour to 1 day Individual and legal entity
Customs terminals and ticket offices 0% Instantly Individuals, small payments
Electronic wallets (UMoney, Qiwi) 1–2% Up to 24 hours Individuals, parcels up to 1000 €

The fastest and most profitable way for legal entities is payment through FCS personal account with reference to "Single personal account". For individuals, it is more convenient to use banking applications (for example, Sberbank Online) or terminals at customs. Important: when paying through third services (for example, Qiwi) check whether they support payments to the Federal Customs Service - some systems block such transfers.

📊 How do you usually pay customs duties?
Through your FCS personal account
By bank transfer
At the customs terminal
Via e-wallet
Another way

3. Step-by-step instructions: how to pay through your FCS personal account

Personal account on the website Federal Customs Service of Russia — the most reliable payment method for legal entities and individual entrepreneurs. To use it, you need:

  1. Register in the system "Single personal account" (ELS) and gain access to your personal account.
  2. Obtain payment details from the customs declaration or from the inspector.
  3. Create a payment order and pay it.

Let's look at the process in detail:

  1. Authorization in your personal account.

    Go to FCS portal and log in with your account (for legal entities - through Unified Identification and Signature or a qualified electronic signature). If you don't have access, register via “Register” → “Legal entity”.

  2. Formation of payment.

    In the section “Payments” → “Generate a payment order” please indicate:

    • 📌 KBK (budget classification code) - depends on the type of payment (duty, VAT, fee).
    • 📌 UIN (unique accrual identifier) - indicated in the declaration.
    • 📌 Payment amount (in rubles, with kopecks).

  • Payment.

    After checking the details, click "Pay" and select the debit method (from a current account or card). The system will generate a receipt - you need to save or print it.

    • BCC corresponds to the type of payment (duty/VAT/excise tax)|

    The UIN is taken from the current declaration |

    The amount is indicated without rounding (with kopecks)|

    Recipient details - Federal Customs Service of Russia (not a customs post!) |

    Digital signature is valid (for legal entities)

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    If the payment did not go through, check:

    • 🔍 Account balance - insufficient funds.
    • 🔍 EDS status — the signature may be expired.
    • 🔍 Technical work — sometimes the FCS portal is unavailable at night.
    ⚠️ Attention: When paying through your FCS personal account no commission is charged only when debiting from the current account of a legal entity. If you pay from an individual’s card, the bank can withhold up to 1.5%.

    4. Payment through a bank: details and nuances

    If you do not have access to your FCS personal account or need to pay a payment as an individual, you can do this through a bank. To do this, you will need the details issued by customs:

    • 🏛 Recipient — UFC by region (for example, "UFK for Moscow (FTS of Russia)").
    • 📌 INN/KPP — individual for each customs post.
    • 💳 KBK — budget classification code (for example, 153 1 10 01010 01 0000 110 for customs duty).
    • 🔢 UIN — 20- or 25-digit number from the declaration.
    • 📝 Purpose of payment - be sure to indicate the declaration number and type of payment (for example, “Payment of customs duties under DT No. 123456/01012026/0000001”).

    Example of payment details through Sberbank Online:

    

    Recipient: UFK for Moscow (FTS of Russia, Inspectorate of the Federal Tax Service of Russia No. 1 for Moscow)
    

    INN: 7705047587
    

    Gearbox: 770501001
    

    Recipient bank: Main Directorate of the Bank of Russia for the Central Federal District
    

    BIC: 044525000
    

    Recipient's account: 40101810800000010041
    

    KBK: 153 1 10 01010 01 0000 110
    

    UIN: 12345678901234567890
    

    Purpose: Payment of customs duties under DT No. 123456/01012026/0000001, OKTMO 45384000

    Errors in details are the most common reason for delayed payments. For example, if you indicate the wrong BCC, the money will go to the wrong destination and will have to be returned through an application to the Federal Customs Service. To avoid problems:

    • 📋 Check the details with the declaration or check with the inspector.
    • 🔎 Use the service "Checking details" on the FCS website.
    • 📅 Take into account the timing of enrollment - bank transfer can take up to 2 working days.
    💡

    If you pay through a bank, take a screenshot of the payment confirmation and save it along with the receipt. If enrollment is delayed, this will help prove the fact of payment.

    5. Payment of duties for parcels from abroad (for individuals)

    If you order goods from abroad (for example, AliExpress, Amazon or eBay), customs payments can be calculated automatically if the limits are exceeded:

    • 📦 Up to 200 € and 31 kg — duties and VAT are not charged (benefits for individuals).
    • 📦 From 200 € to 1000 € — VAT 15% (but not less than 4 € per 1 kg).
    • 📦 Over 1000 € — full declaration with payment of duty + VAT.

    You can pay the shipping fee:

    1. Via notification from Russian Post or courier service.

      You will receive an SMS or letter with details and amount to pay. You can pay online on the website Russian Posts or in the department.

    2. At the customs terminal.

      If the parcel is delayed, you will be invited to the customs post to pay in cash or by card.

    3. Through a banking application.

      Use the details from the notification (usually this is the Federal Inspectorate for the region + KBK 153 1 10 01030 01 0000 110 for VAT).

    Payment term - 15 days from the moment of receipt of the notification. If you don’t make it in time, the parcel will be sent to a customs warehouse, and an additional fee will be charged for its storage (from 100 ₽ per day).

    What to do if your parcel is stuck at customs?

    If the parcel does not move for more than 30 days, check:

    1. Status on the Russian Post website - payment may be required.

    2. Personal account on customs.gov.ru — there may be an unpaid notice.

    3. Contact the FCS call center by phone 8 (499) 449-77-77 (for individuals).

    If the parcel is lost, submit a search request through Russian Post.

    6. Common mistakes and how to avoid them

    Even experienced foreign trade participants sometimes make mistakes when paying customs duties. Here are the most common:

    Error Consequences How to fix
    Invalid KBK Money goes for other purposes, declaration is not carried out Submit an application for clarification of payment to the Federal Customs Service
    Typo in UIN The payment gets stuck in the system and the cargo is not released Check the UIN with the inspector and pay more
    Insufficient amount (for example, no kopecks) The payment is not counted, penalties are charged Pay the difference with the correct amount
    Payment from an individual card for a legal entity The bank may block the transfer as suspicious Use company current account
    Late payment Penalty 0.1% for each day, risk of confiscation of cargo Pay with penalties or apply for a deferment

    To minimize risks:

    • 🔄 Always check the details with the declaration or check with the customs inspector.
    • 📅 Pay payments in advance - 1-2 days before the due date.
    • 📋 Save all receipts and confirmation screenshots.
    • 📞 If payment is delayed, call the FCS or bank contact center.
    💡

    The most dangerous mistake is an incorrect KBK. In this case, the money goes to the budget, but is not tied to your declaration, and the cargo will not be released. Always check the code in the FCS directory!

    7. Refund and credit of overpaid payments

    If you have overpaid customs duties (for example, due to an error in the amount or double payment), you can:

    • 🔄 Return - the money will be credited to your account.
    • 🔄 Credit - towards future payments.

    To do this you need:

    1. Write an application for a refund/credit in free form (a sample is available on the FCS website).
    2. Attach copies of payment documents and declarations.
    3. Submit a package of documents to the customs office that processed the cargo.

    Review period: up to 30 days. If the Federal Customs Service approves the return, the money will be credited to the specified account within 5 business days. The credit will be processed automatically the next time you pay.

    ⚠️ Attention: If the overpaid amount is less than 100 rubles, the Federal Customs Service may refuse a refund - this is stated in Art. 148 of the EAEU Customs Code.

    FAQ: Answers to frequently asked questions

    Is it possible to pay customs duties in cash?

    Yes, but only at the customs post office or through self-service terminals. For legal entities, cash payment is limited to an amount of up to 100,000 rubles within one payment (according to the rules of the Central Bank of the Russian Federation).

    How long does it take to make a payment through Sberbank?

    Usually 1-2 business days. If the payment is urgent, use the “Urgent transfer” option (deposited within a day, but the commission is higher - up to 2%).

    What should I do if I lost my payment receipt?

    You can request a bank account statement or contact the Federal Customs Service with an application to confirm payment (indicate the date, amount and details).

    Is it possible to pay customs duties for another person?

    Yes, but the purpose of payment must indicate the payer's details (full name/TIN) and declaration number. Otherwise, the payment may not be counted.

    What fees do banks charge for transferring FCS?

    Depends on the bank:

    • Sberbank - 0% for legal entities, up to 1.5% for individuals.
    • VTB - 0.5–1%.
    • Tinkoff - 1% (min. 30 ₽).
    • Alfa Bank - 0.8–2%.

    Check the exact commission in the tariffs of your bank.