Customs duty on a car: how to pay in

Importing a car from abroad is a process that requires not only choosing the appropriate model, but also competent paperwork. One of the key steps is payment of customs duties, without which it is impossible to legalize a car in Russia. Many car owners are faced with questions: where to pay, how long will it take and is it possible to reduce the amount? In this article we will analyze all the stages - from calculating the duty to receiving supporting documents.

Since 2026, the rules for collecting customs duties have undergone changes: new coefficients for calculating the recycling fee have appeared, control over false declarations has been tightened, and preferential rates have been introduced for electric vehicles. If you plan to import a car from Europe, the USA or Asia, it is important to study the current tariffs and procedures in advance. Mistakes at this stage can lead to fines, delays at the border, or even confiscation of the vehicle.

1. What is customs duty and why is it needed?

Customs duty is a mandatory payment that is levied by the state when goods (including cars) cross the country’s border. For Russia, this fee is regulated Customs Code of the EAEU and national legislation. The main purposes of collecting duties:

• 📌 Protection of the internal market — support for domestic automakers from cheap imports.
• 💰 Budget replenishment — duties make up a significant portion of federal budget revenues.
• 🚗 Regulating the flow of imported cars — through rates, the state can stimulate the import of certain categories of cars (for example, electric vehicles).

For cars, the duty is calculated based on several parameters: car cost, engine volume, age and fuel type. For example, for gasoline cars with an engine up to 150 hp. the rate is lower than for diesel SUVs with a volume of 3.0+ liters. Important: duty must be paid until customs clearance, otherwise the car will not receive Russian license plates.

On January 1, 2026, Government Decree No. 2114 came into force, which adjusted the recycling fee rates. Now, for cars older than 3 years, the coefficient has increased by 15%, and for new electric vehicles, on the contrary, it has decreased to 0% (provided that their cost does not exceed 8 million rubles).

⚠️ Attention: If you are importing a car temporarily (for example, to participate in an exhibition), you do not need to pay duty - just register ATA carnet. However, for permanent use in the Russian Federation, customs clearance is required.

2. Methods of paying customs duties in 2026

There are several ways to pay the duty - the choice depends on where exactly customs clearance takes place (at the border or after transporting the car deep into the country). Let's look at all the current options:

Payment method	Where available	Enrollment period	Commission
Bank transfer using FCS details	Any bank (Sberbank, VTB, Tinkoff, etc.)	1–3 business days	0–1% (depending on the bank)
Payment through your personal account on the website Federal Customs Service of Russia	Online (registration required)	Instantly	No commission
Terminals at customs points	Border posts (Sheremetyevo, Domodedovo, Brest, etc.)	During the day	0,5–2%
Through a broker (customs representative)	Any region of the Russian Federation	1–2 days (including registration)	1–3% of the amount + brokerage services

The fastest and most profitable way is to pay via FCS personal account. To do this you need:

1. Register on the portal customs.gov.ru (SNILS and passport are required).
2. Enter the declaration data (number, date, amount of duty).
3. Generate a receipt and pay by credit card.

If you are clearing a car at the border (for example, in Brest or Novosibirsk), it is more convenient to use the terminal - this way you will save time waiting for a bank transfer. A broker should be involved only in difficult cases (for example, if a car is imported at a preferential rate or you need to challenge a customs assessment).

3. Step-by-step instructions: how to pay the fee yourself

If you decide to clear a car through customs without intermediaries, follow this algorithm. The process can take from 3 to 10 days depending on the workload of the customs post.

Step 1. Receive a declaration

At the customs post you will be given declaration of goods (DTS), where the following will be indicated:

• 📄 HS code (for passenger cars usually 8703).
• 💵 Preliminary cost of the car (customs may adjust it).
• 📅 Payment deadline (usually 15 days from the date of filing the declaration).

Step 2. Calculation of the duty amount

Use the formula:

Duty = (Customs value × Rate%) + Disposal fee + VAT (20%)

Example for 2021 BMW X5 with a 3.0 l engine and a cost of 5 million rubles:

• Duty: 5,000,000 × 25% = RUB 1,250,000
• Disposal fee: RUB 20,000. (coefficient 1.15 for cars older than 3 years).
• VAT: (5,000,000 + 1,250,000) × 20% = RUB 1,250,000
• Total: RUB 2,520,000

Step 3. Payment and confirmation

After transferring money, save:

• 📃 Payment receipt (electronic or paper).
• 🔑 Unique payment identifier (UPI) - it will be required during verification.

Customs will verify the payment within 1-2 days and mark it in the declaration.

4. Payment terms and consequences of delay

According to Art. 151 of the EAEU Customs Code, you need to pay a duty within 15 calendar days from the moment of registration of the declaration. This period may be extended to 30 days if:

• 🔧 The car requires additional examination (for example, checking for compliance with environmental standards Euro 5).
• 📑 Customs requests additional documents (for example, a certificate of conformity).

If you don't meet the deadline:

• 🚨 Penalty is charged: 0.1% of the duty amount for each day of delay.
• 🚫 Customs may suspend customs clearance until the debt is fully repaid.
• 🔨 In extreme cases, a car confiscated (if the delay exceeds 6 months).

Example: if you have not paid an additional 300,000 rubles. and are overdue by 30 days, the penalty will be:

300,000 × 0.1% × 30 = 9,000 rub.

⚠️ Attention: If the car is already on the territory of the Russian Federation, but the duty has not been paid, it may be prohibit registration with the traffic police. In this case, you will have to pay a fine and start the customs clearance procedure again.

What to do if there is not enough money for the duty?

If the fee amount is higher than expected, you can:

1. Apply for an installment plan through a FCS partner bank (for example, Sberbank or Rosselkhozbank).

2. Sell the car in the customs territory (but this is only possible for legal entities).

3. Dispute the customs value if it is too high (an independent examination will be required).

5. Benefits and ways to reduce customs duties

In 2026, there are several legal ways to reduce the duty. They can be divided into three categories:

Benefit type	Terms	Savings
Benefit for electric vehicles	A car with an electric motor, cost up to 8 million rubles.	Duty 0% (instead of 15–25%)
Relocation to the Far Eastern Federal District	Car registration in the Far Eastern Federal District	50% discount on duty
Import of cars over 7 years old	The car was produced before 2017	Rate 2.5 euros per 1 cm³ of engine volume
Benefit for disabled people	The car is registered to a person with group 1–2 disabilities	Duty 0% (only for cars up to 3.5 tons)

The most popular benefit is relocation to the Far Eastern Federal District. To obtain it you need:

1. Apply for temporary registration in one of the regions of the Far East (for example, in Vladivostok).
2. Provide supporting documents (registration certificate) to customs.
3. Pay duty at a reduced rate (50% of the standard rate).

Valid for electric vehicles zero duty rate until December 31, 2026, but only if the car has not been used and its cost does not exceed 8 million rubles. For example, Tesla Model 3 or BYD Dolphin can be imported without duty, but for Porsche Taycan you will have to pay the standard fee.

Be careful about “gray” duty reduction schemes (for example, understating the value of a car in the declaration). Customs is actively fighting such cases: if a discrepancy is discovered, you will be required to pay an additional duty + a fine of from 50 to 100% of the amount of arrears.

6. Frequent mistakes when paying customs duties

Even experienced car owners sometimes make mistakes that lead to delays or fines. Here are the most common:

• 🔍 Incorrect HS code - if you specify the wrong code (for example, 8704 instead of 8703 for a passenger car), customs may recalculate the duty at a higher rate.
• 💸 Payment using old details — FCS details are updated annually, so always check them on the official website.
• 📅 Missing a payment deadline - even one day of delay leads to foam.
• 📑 Lack of supporting documents — without a receipt of payment, customs will not accept the declaration.

Case Study: Owner Audi Q7 indicated in the declaration the value of 3 million rubles, although the real market price was 4.5 million. Customs conducted an inspection, assessed additional duties and issued a fine of 300,000 rubles. To avoid such situations, always attach to the declaration:

• 📄 Purchase and sale contract (if the car was bought abroad).
• 💵 Receipts or account statements (confirmation of payment to the seller).
• 🔧 Valuation report (if the value is controversial).

⚠️ Attention: If you are importing a car from countries outside the EAEU (for example, from Japan or the USA), customs may request additional security certificate (for example, OTTS for the USA). Without it, customs clearance will be suspended.

7. What to do after paying the fee

Paying the duty is only part of the car legalization process. After confirmation of payment you need:

1. Obtain a vehicle passport (PTS) — it is issued by customs after checking the documents. The new PTS will have a mark on customs clearance.
2. Take out MTPL insurance — without a policy, you will not be able to register your car with the traffic police. For foreign cars, insurance will cost 20–30% more.
3. Go through customs inspection — the inspector will check the VIN number of the car with the documents and put a mark in the declaration.
4. Register a car with the traffic police — for this you will need a PTS, OSAGO, the owner’s passport and a receipt for payment of the duty.

The period for registration with the traffic police after customs clearance is 10 days. If you do not have time, you will have to pay a fine under Art. 19.22 Code of Administrative Offenses (from 1,500 to 2,000 rubles).

Pay special attention customs clearance is a procedure confirming that the car is fully legalized. Without it, the car may be deregistered or prohibited from traveling abroad. You can check the status of the clearance on the FCS website in the “Electronic Services” section.

FAQ: Answers to frequently asked questions

Is it possible to pay customs duties in installments?

Yes, but only through FCS partner banks (Sberbank, VTB, Rosselkhozbank). The maximum installment period is 12 months, the interest rate is from 10% per annum. To apply you will need:

• Car owner's passport.
• Declaration of goods (DTS).
• Certificate of income (for individuals).

Please note: if you do not repay the installment on time, customs will seize the car.

What happens if you don't pay customs duties?

The consequences depend on the period of delay:

• Up to 30 days — penalty 0.1% of the duty amount for each day.
• 30–90 days — fine 50% of the amount of duty + penalty.
• More than 90 days - initiation of an administrative case, possible confiscation of the car.

In addition, the car will not be registered with the traffic police, sold or taken abroad.

How to check if the duty has been paid?

There are three ways:

1. On the FCS website in the section "Checking payments" (you will need UIP - a unique payment identifier).
2. Through your personal account on customs portal.
3. Contact the customs post where the car was registered (you need a passport and declaration number).

If the payment did not go through, check the correctness of the details and repeat the payment.

Is it possible to return the customs duty if I refuse the car?

Yes, but only in two cases:

• If the car was not exported from the customs territory (for example, you changed your mind about importing it).
• If customs inflated the cost of the car, and you successfully challenged it in court.

To return, you need to submit an application to customs with the following attachment:

• Copies of passport.
• Details for transfer.
• Documents confirming the basis for the return (for example, a certificate of abandonment of the car).

The application review period is up to 30 days.

Do I need to pay duty for a car from Belarus or Kazakhstan?

No, if the car was manufactured in an EAEU country (Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan) and is imported for personal use. However, there are nuances:

• If the car foreign production (for example, Toyota, collected in Kazakhstan), a duty must be paid.
• For cars older than 5 years it may be required security certificate.
• If you are importing a car for resale, commercial duty rates apply.

You can check the status of the car using the VIN number on the website Eurasian Economic Commission.