When planning to buy a car abroad or considering import options, many people come across the term “full duty”. This concept is often confusing, since there is no direct article with this name in customs legislation, but in practice it hides the standard rate of customs tariff applied to goods without preferences.
The essence of the term is that the vehicle is imported into the country without the use of any benefits, discounts or special recycling programs that could reduce the fiscal burden. Full duty. This means the application of the basic rates established by the Common Customs Tariff of the EAEU, which makes the total cost of ownership significantly higher compared to preferential import regimes.
Understanding this mechanism is critical for anyone considering importing a car from abroad, whether it is for personal use or commercial activities. In the current economic conditions, the difference between a preferential and full tariff can be hundreds of thousands or even millions of rubles, which directly affects the profitability of the transaction.
Legal nature and definition of the term
In the legal field, the term “full duty” is rather the professional jargon used by customs brokers and importers. This is legally consistent with the application base-rate import duty. It is relevant for goods originating in countries that are not granted most-favoured-nation treatment or for cases where the importer cannot confirm the right to benefits.
When we talk about the full duty, we often mean the absence of the use of preferential ratios, which can be available, for example, for electric vehicles or for participants in special investment contracts. This also applies to situations where the car is imported by persons who do not have the status of resettling citizens or do not fall under humanitarian programs.
It is important to note that the calculation of the full duty is based on the customs value of the vehicle, which is determined by the customs authorities. If the declared value seems to be understated, the customs has the right to apply an adjustment, which will automatically increase the basis for accrual. customs.
- 🚗 It is applicable to cars without confirmed benefits.
- 📉 It is based on the maximum rates of the Common Customs Tariff.
- ⚖️ Depends on the engine size, year of production and type of fuel.
- 💰 It does not include hidden discounts or preferences.
⚠️ Attention: An attempt to lower the customs value to reduce the amount of the full duty may lead to the initiation of a criminal case under Article 194 of the Criminal Code of the Russian Federation. Customs authorities use their own price databases for similar vehicles.
Factors affecting the amount of customs payment
The amount of payment that will have to be paid when applying the full rate is not a fixed amount. It is calculated using a complex formula that takes into account many variables. The key parameter remains the volume of the internal combustion engine, expressed in cubic centimeters.
The second most important factor is the age of the car. Customs legislation clearly separates vehicles into new (up to 3 years) and used (over 3 years). Each category has its own rates, and often for older cars with a large engine capacity, the full duty becomes prohibitively high, making importation economically meaningless.
The type of engine is also taken into account. Diesel engines often fall into higher tax categories or have specific volume conversion rates. Electric cars In some cases, they may have a zero rate, but this is a separate category that does not fall under the classical understanding of full duty for ICEs.
We should not forget about the exchange rate. Since the calculations are conducted in euros, fluctuations in the foreign exchange market directly affect the amount in rubles that you have to pay at customs. This creates additional risks when planning a purchase budget.
Calculation of full duty: formulas and examples
To understand what the import costs, it is necessary to consider the calculation method. For individuals importing cars older than 3 years, the rate is often tied to engine volume. For example, for cars with a volume of 2.0 to 2.2 liters, the rate can be a certain amount per 1 cubic meter. cm of volume.
For cars under 3 years of age, the calculation can be carried out as a percentage of the customs value, but not less than a certain amount per cubic centimeter. This is done in order to prevent the import of expensive hatch cars at low rates.
Consider a simplified calculation example for a car with an engine capacity of 2500 cubic meters. cm and age 4. If the rate is, relatively speaking, 3 euros per cubic. The basic fee is 7500 euros. To this amount are added customs duty, scrap collection and VAT.
| Engine capacity (cube). cm | Age of the car | Bet (Euro/Cube). cm | Approximate amount (euro) |
|---|---|---|---|
| 1,000 | over 3 years old | 1.5 | 1 500 |
| 1000 - 1500 | over 3 years old | 1.7 | 2 125 |
| 1500 - 1800 | over 3 years old | 2.5 | 4 000 |
| 1800 - 2300 | over 3 years old | 2.7 | 5 670 |
| 2300 - 3000 | over 3 years old | 3.0 | 8 100 |
Differences between full duty and preferential regimes
The main difference between the full duty and preferential regimes is the absence of reducing coefficients. Benefits can be provided to refugees, IDPs, diplomats or under special state programs to support certain industries.
For example, when importing electric vehicles in certain periods, a zero duty rate was in effect, which radically distinguished them from cars with internal combustion engines, which were taxed at a full rate. There are also programs for residents of the Kaliningrad region or participants of free economic zones, where they can be significantly lower.
Preferential customs clearance Often requires compliance with a number of conditions: a ban on the sale of the car for a certain period (usually 1 year), a restriction on the number of imported cars (one per year) and the obligation to use the vehicle for personal needs.
- 📉 Full duty does not require compliance with the conditions for sale.
- 🛑 Benefits are often temporary and can be revoked.
- 📝 For benefits, a package of additional documents is required.
- 💸 The difference in cost can reach 50% or more.
⚠️ Attention: The sale of a car imported at a reduced rate, earlier than the established term (for example, within a year) entails the obligation to pay the difference between the preferential and full duty, as well as fines.
Additional payments in customs clearance
The full fee is only a fraction of the cost. When registering a car in the customs authority, a number of associated payments must be paid. First on the list goes customs For paperwork. Its size is fixed and depends on the cost of the car, but it is incomparably small compared to the duty itself.
The second important payment is the recycling fee. In recent years, its rates have been significantly indexed. For commercial vehicles or in case of non-compliance with the conditions of personal use (if any were declared), a commercial rate is applied, which may be several times higher than the preferential one.
The third component is VAT (usually 20%) is charged on the amount consisting of the customs value, full duty and excise duty (if any). Thus, VAT is paid “on duty”, creating the effect of compound interest.
There may also be costs for storing a car in a temporary storage warehouse, if the process of registration is delayed, and for the services of a customs representative, if you do not make a declaration yourself.
Payment and documentation
Payment of the full duty is made before the release of the goods for free circulation. The customs authority will not release the car until the money is received into the account of the Federal Treasury. You can pay through the bank according to the details specified in the customs arrival order (TPO).
For registration, a declaration for a vehicle (DTS), a vehicle passport (or an electronic PTS), a purchase and sale agreement, an invoice and documents confirming the origin of the goods will be required. All documents must be filled in without errors, as any mark can cause refusal to accept the declaration.
Modern technologies allow you to submit a declaration in electronic form through the personal account of a foreign trade participant or through the portal of customs services. This speeds up the process and minimizes bureaucratic delays, but requires a qualified electronic signature.
Risks and Common Mistakes of Importers
One of the most common mistakes is the incorrect classification of goods by HS. The rate of duty depends on the code. If the customs inspector reclassifies the car (for example, considers it a cargo instead of a passenger or vice versa), the amount of payment can change in a big way.
Another mistake is ignoring environmental class requirements. Import of vehicles with a class below Euro 5 (for commercial vehicles) or without the relevant certificates may be prohibited or require expensive revision. Environmental collection Security requirements are constantly being tightened.
Some importers try to arrange the car as a "designer" or for disassembly to avoid full duty. Customs authorities have learned such schemes and if signs of the assembled car are found (the presence of a VIN on the body, the collection is more than 90%) they charge a duty as for the finished product with penalties.
⚠️ Attention: The use of schemes with “designers” without a real analysis of the units is now almost impossible due to strict control at the border. The risk of confiscation of the car and the initiation of criminal proceedings is extremely high.
Frequently Asked Questions (FAQ)
Can I refund the full duty if the car has not passed customs?
Return of customs duties is possible in cases where the import of goods is prohibited, or if the payer made a mistake in the details / amount. However, if the car is not released due to violations of the law or lack of documents, the fee may not be refundable. Each case is examined individually by the customs authority.
Does the year of the car’s release affect the full duty rate?
The year of release (or age) is one of the key parameters. Cars are divided into new (up to 3 years) and used (over 3 years). For new cars, the rate is often tied to cost, and for old cars – to engine volume. The 3-year limit is critical.
What happens if you don’t pay the full fee on time?
For delay in payment of customs duties, a penalty is charged. It is calculated for each day of delay. If payment is not received within a reasonable time, the customs authority may take measures to ensure payment, up to foreclosure on the pledge or property.
Can I pay full duty in currency?
In the territory of the Russian Federation, customs payments are paid exclusively in rubles. Recalculation of the currency value of goods in rubles is made at the rate of the Central Bank of the Russian Federation, valid on the day of registration of the declaration. Payment in euros or dollars to the customs account is not possible.