The car market in the current economic conditions is undergoing fundamental changes caused by the revision of the fiscal policy of the state. Increase in the importation tax of cars It is one of the most discussed events that directly affect the cost of vehicles for the end user. The introduction of new recycling tax rates and adjustment of customs duties create a complex picture that is easy to get confused without a detailed analysis of the regulatory framework.
For many people planning to buy a car, especially those with mileage from abroad, these changes come as a nasty surprise. The sharp jump in the cost of ownership of a car forces to revise budgets and look for alternative options for purchasing transport. In this article, we will discuss in detail why the decision to raise the number of importers is made, how it will affect different categories of importers, and what legal ways exist to minimize costs.
Understanding the structure of new payments is critical to making an informed decision. Recycling feeThe tax, which is not formally a tax but performs a fiscal function, is now calculated under completely different rules. Ignoring these nuances can lead to financial losses or refusal to issue EPTS (e-passport of the vehicle), without which the operation of the machine is impossible.
Reasons and objectives of increasing the fiscal burden
The main stated purpose of the rate revision is to stimulate domestic production and support the domestic automotive industry. The state is seeking to make imported cars less attractive from a price point of view, directing consumer demand for products of local factories. Protectionist measures These measures are designed to protect the market from being oversaturated with cheap imports and ensure the utilization of production capacities within the country.
In addition, the increase in budget revenues allows to compensate for the costs of various government programs, including concessional lending and subsidies to industry. However, experts note that the real consequence is not only the rise in prices for new cars, but also the rise in the cost of used cars, which make up a significant part of the park. Inflationary pressures In related industries, such as logistics and service, the direct consequence of these changes is also the result.
⚠️ Note: The rate increase applies retrospectively to vehicles imported after a certain date, even if the contract of sale was concluded earlier. Always check the date of issue and date of acceptance of the customs declaration.
It is important to understand that the changes concern not only commercial imports, but also the import of cars by individuals for personal use. Pre-existing loopholes and optimisation schemes are now closely monitored by customs authorities. Customs value Now it is determined taking into account new price directories, which eliminates the possibility of understating the price of the car in the documents to reduce payment.
New rates of recycling fee for individuals
The key element of the rise in cost was the change in the calculation coefficients of the utilization fee. For individuals importing cars older than three years, rates have increased many times. This hit the segment of popular Japanese, Korean and European models with an engine capacity of 2.0 liters. Now the calculation is not at symbolic rates, and commercial tariffs, which makes the import of such machines economically impractical.
For cars with an engine capacity of up to 3 liters, the possibility of applying preferential rates is preserved, but only under a number of strict conditions. The owner must be a resident of the country, the car must not be sold within 12 months after importation, and only one person can own it per year. Violation of any of these points leads to additional accrual full-timeThe difference between which and preferential can be millions of rubles.
Below is a table showing the approximate change in the amount of the fee according to the engine size and age of the car for commercial import (the rate to which many violators and new importers have been equated):
| Engine capacity | Age of the car | Old rate (roughly) | New rate (roughly) |
|---|---|---|---|
| 1.0 l | over 3 years old | 3,400 rubles. | 306 400 rubles. |
| 1.0 - 2.0 l | over 3 years old | 5,200 rubles. | 529,200 rubles. |
| 2.0 - 3.0 l | over 3 years old | 5,200 rubles. | 633 600 rubles. |
| 3.0 - 3.5 l | over 3 years old | 5,200 rubles. | 943 600 rubles. |
It is worth noting that new rules are also being introduced for electric vehicles. If you had a zero or minimum wage, now electric vehicles They are included in the general tarification grid, which makes their import less profitable compared to previous periods. This is part of a broader strategy to balance the market and support the internal build, which is gradually being established for electric cars.
When calculating the budget for the import of a car, always lay the maximum possible rate of scrap fee, as customs authorities can retrain your status from an individual to a commercial importer at the slightest violation of the conditions.
Customs duties and VAT: hidden costs
In addition to the recycling fee, when importing a car, it is necessary to pay customs duty and value added tax. Customs duty It is calculated depending on the cost of the car and the volume of its engine. For individuals, there is a single rate, but the threshold values of the value at which interest changes remain a sensitive point. If certain limits are exceeded, the price of the car can grow by 40-50% only due to the duty.
VAT is a standard 20% and is charged on the amount consisting of the customs value of the car plus the amount of duty. This creates the effect of a “tax on tax”, significantly increasing the total amount. Many buyers forget to include in the calculations. customs For the execution of documents, which, although small in comparison with the main payments, is mandatory. Without payment, the customs clearance procedure will not be completed.
Particular attention should be paid to the definition of customs value. Customs authorities are entitled to use reference prices if the amount claimed in the contract seems to be understated. In this case, customs-value will be calculated compulsorily, which will entail additional payment of duties and fines. Proving the reality of the purchase price after the fact is extremely difficult and costly.
What is a certificate-account and why is it needed?
A certificate-invoice is a document confirming the value of the car. It is necessary for customs clearance and calculation of duties. The certificate should indicate the VIN code, model, year of issue and price. Without this document, customs may refuse to issue or assign their own estimate of the value, which is often higher than the market value.
Preferential categories and exceptions to the rules
The legislation provides for a number of categories of citizens who can count on exemption from the payment of recycling fees or the application of reduced rates. This is especially true for refugees and displaced persons, as well as for diplomatic missions. However, the list of beneficiaries is strictly regulated, and it will not work out to get into it “just like that”. The provision of official status and relevant documents is required.
There are also benefits for cars imported as personal property when moving to a permanent place of residence. But here there is a strict restriction: the car must be owned by the owner for a certain time before moving (usually at least 6 months). Term of tenure It is confirmed by documents from the country of previous residence. Buying a car specifically before moving to avoid duties will not exempt from payments.
- 🚗 Refugees and internally displaced persons: exempt from collection in the presence of official status.
- 🚙 Staff of the diplomatic mission: have privileges under international treaties.
- 🚕 Resettlers under the State Program: can count on benefits under the conditions of ownership of the car.
During this period, they cannot be sold, donated or leased. Violation of this condition leads to instant loss of benefits and obligation to pay full-tax and charges in force at the time of the violation, plus fines.
Benefits are strictly personal and are not transferred with the car. When selling a preferential car, the new owner pays the scrap fee in full, if the customs control period has not expired.
The procedure of customs clearance: step-by-step algorithm
The process of registration of the imported car has become more bureaucratic. The first step is to obtain SBCTs (A vehicle safety certificate). Without this document, it is impossible to EPTS. Laboratories issuing SBKTS require the presence of the car, so it must be brought in before the completion of all procedures, but after passing customs control (or in parallel, if the customs control zone allows).
Next, the declaration for goods (DT) to the customs authority. The declaration indicates all the characteristics of the car, its cost and estimated amounts of payments. The declaration is accompanied by a package of documents: the purchase and sale contract, the vehicle passport (foreign), the owner's passport, documents on the payment of the scrap collection. Errors in filling the DT can lead to delays and additional checks.
☑️ Papers for the excavator
After checking the documents and paying all the necessary amounts, the customs authority releases the goods. The hands of the owner are given PTSD (or data is transmitted to the electronic database for the EPP) and the customs declaration with a mark of release. Only after that the car is considered legally located in the country and can be registered with the traffic police. Issue procedure It can take from one day to several weeks depending on the load of the fast and the complexity of the case.
Risks and pitfalls when importing cars
With increased controls and high rates, the risks of fraud and error are increasing. One of the most common schemes is “unpaid utility”. Unscrupulous intermediaries can assure that they will issue a car at a reduced rate, and a year later there will be a demand from the FCS to pay millions of rubles. You can check the status of the car and the correctness of the charge through open registries, but it is better to double-check all data yourself.
Another risk is related to the technical condition of the car. If during inspection at the customs post or in the laboratory of the SBKTS, discrepancies are identified declared specifications (declared characteristics), the car may not be released. For example, the replacement of the engine with a more powerful one without documentation or the presence of abnormal gas equipment can cause failure. Constructive changes It must be legalized in the exporting country or in the Russian Federation.
⚠️ Buying a car through “transit” countries (Kyrgyzstan, Belarus) in order to save on the difference in utility fees now practically does not work. Customs unions closed these loopholes, demanding additional payment of the difference when importing into Russia, if the car is imported by an individual.
It is also worth considering the risks associated with exchange rate differences. Since calculations are often conducted in currency, sharp fluctuations in the rate can increase the cost of the car at the time of payment of duties. Budget planning should be done with a margin, given the volatility of the market. Currency risks In the current geopolitical situation, the final price is one of the main factors of instability.
What happens if you lower the cost in the invoice?
Customs authorities use price directories. If the declared value is significantly lower than the average market value, the customs has the right to refuse to accept the declaration and assign its value. This will lead to delays, additional costs for storing a car on the BC and possible fines for false declaration.
Can the recycling fee be avoided?
Payment can be completely avoided only in exceptional cases (diplomats, refugees, transit technicians). There are no legal ways for ordinary citizens. Attempts to circumvent the law through fictitious documents threaten criminal liability and confiscation of the car.
How is the age of the car calculated for the bet?
The age of the car is calculated from the date of release (specified in the PTS or registration certificate), and not from the date of purchase. It is important to consider the month of release: if the car is 3 years old and 1 month old, it falls into a different, more expensive category than the 3-year-old.
What to do if you have a receipt for the additional payment of scrap?
Don't ignore the demand. The legality of the accrual must be checked. If you have actually violated the terms of preferential ownership (sold before a year), you will have to pay. If an error in the calculations of the FCS, you must file a complaint and provide evidence of compliance with the terms (for example, a contract of sale with a date later than 12 months).
Does the tax increase affect prices in the country?
Yeah, straight. The lack of cheap imports creates a vacuum that is filled by domestic producers and parallel imports at high prices. This results in an overall rise in prices for all cars, including those bought before the tax hike.
Do I have to pay a scrap fee when buying a car inside the Russian Federation?
If the car is already customs-cleared and has a Russian PTS, the second time the scrap fee is not paid. It is included in the price of a new car by the manufacturer or was paid by the previous owner when imported. You pay only when you first receive EPP on the imported car.