Decree No. 140 on preferential customs clearance of cars in: a complete guide for importers

Decree of the President of the Russian Federation No. 140 of 2022, extended and adjusted in 2026, has become a lifeline for thousands of Russians who want to bring a car from abroad with minimal duties. The preferential customs clearance program made it possible to legalize foreign cars according to a simplified scheme, but there are still many myths and misunderstandings surrounding it. Who can really take advantage of the benefits? Which cars are covered by the decree and which are not? And most importantly: how not to run into fines or customs refusal during registration?

In this article we will look at all the nuances of Decree No. 140 for 2026 — from car selection criteria to step-by-step instructions for customs clearance. You will learn what documents will be required, how much you will have to pay in reality (spoiler: the amounts may differ from those stated), and how to avoid common mistakes due to which benefits are canceled. And also - current prices for popular models (from Toyota Camry up to Volkswagen Tiguan) and answers to questions that are most often asked on forums.

What is Decree No. 140 and who needs it?

Decree of the President of the Russian Federation No. 140 “On the application of certain special economic measures in the field of foreign economic activity” was signed February 28, 2022 as a response to sanctions pressure. Its key goal is to facilitate the import of foreign goods, including cars, to support the domestic market. In the context of auto import, the decree allows:

• 🚗 Clear customs of a foreign car at a preferential rate (from 0% to 15% instead of the standard 25–48%).
• 📝 Legalize a car without certificates of conformity (in some cases).
• ⏳ Speed up the registration process (with the correct package of documents).

Important: the benefit is valid only for individuals and only when importing a car for personal use. Legal entities and entrepreneurs cannot use the program. Also, the decree does not apply to commercial vehicles (trucks, buses) and special equipment.

According to the Federal Customs Service of Russia, from 2022 to 2026, more than 300 thousand cars. However, not all of them were successful: about 12% of applications are rejected due to errors in documents or non-compliance with criteria.

Car selection criteria: which cars fall under Decree No. 140?

Not every car can be cleared through customs under the preferential program. Basic requirements for the car:

1. Year of manufacture: not older 5 years at the time of import (for 2026 - models 2019 and newer).
2. Cost: no more 10 million rubles (according to the customs declaration).
3. Engine type: gasoline, diesel, hybrid and electric vehicles. Gas cylinder equipment (GBO) must be factory.
4. Origin: the car must be new or used, but not been in an accident (a certificate of no accidents is required).

Exceptions:

• ❌ Cars with right hand drive (except for models officially supplied to the Russian Federation).
• ❌ Cars with modified design (tuning, re-equipment).
• ❌ Vehicles listed as stolen or with a suspected criminal past.

Parameter	Requirement of Decree No. 140	What happens if there is a violation?
Vehicle age	Not older than 5 years	Denial of benefit, standard duty
Cost	Up to 10 million rubles	Calculation of duty at full rate
Steering wheel type	Left (except for official right-hand drive models)	Refurbishment required before customs clearance
Road accidents in history	No serious damage	Refusal of registration

⚠️ Attention: If the car was purchased from a dealer abroad, but is actually a “gray” import (for example, Lexus ES for the USA), customs may request additional documents about the legality of the transaction. In 2023, such cases accounted for 8% of all rejected applications.

What brands are most often cleared through customs under Decree No. 140?

According to FCS statistics, the leaders in preferential customs clearance in 2026 were:

1. Toyota RAV4 and Camry (22% of all applications)

2. Volkswagen Tiguan and Polo (18%)

3. Hyundai Tucson and Creta (15%)

4. Kia Sportage and Rio (12%)

5. Skoda Octavia and Kodiaq (9%)

The reason for its popularity is high liquidity on the secondary market and relatively low prices in Europe and Asia.

Step-by-step instructions: how to clear a car through customs according to Decree No. 140?

The preferential customs clearance process consists of 7 Key Stages. Missing even one of these may result in delays or failure.

Prepare in advance:

✅ Passport of a citizen of the Russian Federation

✅ INN

✅ Car purchase and sale agreement (original + translation)

✅ Technical data sheet (PTS or equivalent)

✅ Certificate of absence of an accident (for example, Carfax or Autocheck)

✅ Customs declaration (filled out at the border)

✅ Payment documents (checks, bank statements)

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Stage 1. Checking the vehicle for compliance with the criteria

Before purchasing please check:

• 📅 Year of manufacture (via VIN in services CarVertical or VinFree).
• 💰 Market value (customs may increase the price to calculate the duty).
• 🚨 History of accidents (certificates from Carfax or local registries).

Stage 2. Conclusion of a purchase and sale agreement

The contract must contain:

• 📄 Complete details of the seller and buyer.
• 🚘 Exact characteristics of the car (VIN, model, year, mileage).
• 💵 Transaction amount (preferably close to market value to avoid customs issues).

Stage 3. Transportation of the car to the Russian Federation

The car can be transported:

• 🚛 By tow truck (the most reliable, but expensive way).
• 🚗 On your own (if there are temporary numbers or transit signs).
• 🚢 By sea container (cheaper, but longer).

⚠️ Attention: If a car crosses the border under its own power, the driver must have temporary entry document (issued at the border checkpoint). Without it, the car may be detained as contraband.

Stage 4. Registration of the customs declaration

The declaration is filled out by a customs broker or you yourself through the portal FCS. It states:

• 📌 Exact cost of the car (including delivery).
• 📌 HS code (for passenger cars - usually 8703).
• 📌 Country of origin (important for duty calculation).

Step 5. Payment of duties and fees

The amount of preferential duty depends on:

• 💰 Car cost (up to 10 million - 15%, above - standard rates).
• 📅 Import deadlines (benefits apply until 12/31/2026).
• 🚗 Engine type (electric vehicles - 0%, hybrids - 5%).

Stage 6. Obtaining a PTS and registering with the traffic police

After payment of duties, customs issues vehicle passport (PTS). You need to contact the traffic police to register it. You will need:

• 📄 Owner’s passport.
• 📄 Purchase and sale agreement.
• 📄 OSAGO policy (can be issued online in advance).

Stage 7. Registration

The traffic police will check:

• 🔍 Compliance with the VIN number in the documents and on the body.
• 🔍 No restrictions (arrest, hijacking).
• 🔍 Legality of customs clearance (check with the FCS database).

How much does customs clearance cost under Decree No. 140 in 2026?

The amount of the duty depends on three factors:

1. The cost of the car (according to the declaration).

2. Engine type.

3. Availability of additional benefits (for example, for electric vehicles).

Base rates for 2026:

• 🔋 Electric cars: 0% (at a cost of up to 10 million rubles).
• ⚡ Hybrids: 5% from the cost.
• ⛽ Gasoline/diesel: 15% (up to 10 million) or 48% (above).

Calculation example for 2022 Toyota RAV4 worth 3 million rubles:

• Duty: 3,000,000 × 15% = 450,000 rubles.
• Disposal fee: 20,000 rubles (fixed).
• Customs Fees: ~5,000–10,000 rubles.
• Total: ~475,000 rubles (excluding delivery).

Car model	Cost (euros)	Duty (15%)	Total amount including fees
Volkswagen Polo 2023	18 000 €	270 000 ₽	~300 000 ₽
Hyundai Tucson 2022	25 000 €	375 000 ₽	~410 000 ₽
Toyota Camry 2021	22 000 €	330 000 ₽	~365 000 ₽
Skoda Kodiaq 2020	28 000 €	420 000 ₽	~460 000 ₽

⚠️ Attention: Customs may inflate the price of the car, if he considers it to be underestimated. For example, if the contract specifies a price of 2 million rubles, and according to the bases Eurotax the car costs 2.5 million, the duty will be calculated based on 2.5 million. To avoid this, attach it to the declaration screenshots of similar offers from foreign sites (for example, Mobile.de or Autoscout24).

Common mistakes and how to avoid them

According to customs brokers, every fifth application for preferential customs clearance contains errors. Here are the most common:

1. Mismatch between the VIN number in the documents and on the body.
   Solution: Check the VIN before purchasing through CarVertical and check with the data in the PTS.
2. Undervaluation in the purchase and sale agreement.
   Solution: Indicate the real market price (customs checks with databases Eurotax and Schwacke).
3. Lack of a certificate of absence of an accident.
   Solution: Order a report Carfax or Autocheck in advance (costs ~1,500 ₽).
4. Right hand drive without permission.
   Solution: Re-equip the car before customs clearance or choose right-hand drive models officially supplied to the Russian Federation (for example, Toyota Land Cruiser 70).
5. Errors in the customs declaration.
   Solution: Fill out the declaration with a broker or through a verified declarant.

⚠️ Attention: If the car was purchased under a power of attorney (not in your name), customs may require notarized consent of the owner for export and customs clearance. Without this document, benefits will be denied.

Another trap - double standards of assessment. For example, customs may recognize a car as “luxury” (even if it is less than 10 million) and apply an increased duty. That's how it was with Porsche Macan 2020: despite the price of 8.5 million rubles, some owners paid a duty of over 10 million for a car.

What to do if customs refuses a benefit?

If you are rejected, you have 3 options:

1. Appeal the decision through a higher customs office (evidence is needed - for example, an expert assessment of the cost).

2. Finalize documents (if there is an error in the declaration or certificates).

3. Pay the full fee (if the car does not meet the criteria).

The appeal period is 3 months from the date of refusal. In 2023, 30% of appeals were upheld.

Alternative methods of customs clearance: which is cheaper?

Decree No. 140 is not the only way to import a car into the Russian Federation. Let's look at the alternatives and compare their costs.

Customs clearance method	Duty	Deadlines	Complexity of design
Decree No. 140 (preferential)	0–15%	1–3 weeks	Average
Standard customs clearance	25–48%	2–4 weeks	High
Import through Belarus/Kazakhstan	0–5% (but risk of fines)	3–6 weeks	Very high
Purchasing from an authorized dealer	Included in price	1–2 days	Low

✅ Decree No. 140 is beneficial if:

• 💰 A car costs up to 10 million rubles.
• ⏳ Are you ready to wait 1-3 weeks.
• 📝 You have a complete package of documents.

❌ Standard customs clearance is suitable if:

• 🚗 The car is older than 5 years or more than 10 million.
• 📄 You cannot confirm its origin.

⚠️ Attention: Import through the EAEU (Belarus, Kazakhstan) seems cheap, but is fraught with problems:

• 🚨 Customs may recognize the transaction illegal re-export and confiscate the car.
• 💸 Fines for such schemes reach 300% of the cost of the car.

In 2023 it was initiated 1,200 cases on the fact of illegal import through the EAEU.

Frequently asked questions regarding Decree No. 140

Can I clear customs for a car older than 5 years under Decree No. 140?

No, the benefit is valid only for cars not older than 5 years at the time of import. For cars manufactured in 2018 and older, standard duty rates apply (from 25%). The exception is electric cars: for them the age limit can be relaxed (check the current rules on the FCS website).

Is it necessary to pay VAT during customs clearance according to Decree No. 140?

Yes, VAT in the amount 20% the cost of the car (plus duty) is paid in any case. The benefit applies only to customs duty, but not for taxes. For example, for a car worth 3 million rubles, VAT will be 600,000 rubles, and the duty will be 450,000 rubles (15%).

Is it possible to clear customs a used car under Decree No. 140?

Yes, but with restrictions:

• 📌 Mileage should not exceed 100,000 km (recommendation, but not a strict rule).
• 📌 The car should not be stolen or have a criminal history.
• 📌 A certificate of absence of serious accidents is required.

Customs may request additional documents if the mileage is suspiciously low for the age of the car (for example, 10,000 km in 3 years).

What happens if I don’t have time to clear the car through customs before December 31, 2026?

If the grace period ends and the car has not yet been cleared through customs, you will have to pay duty at standard rates (from 25%). In addition, customs may impose a fine for late processing (from 5,000 to 50,000 rubles). To avoid this, start the process 1-2 months before the due date.

Is it possible to sell a car immediately after customs clearance under Decree No. 140?

There is no formal ban, but there are risks:

• 🔍 Customs may suspect that the car was imported not for personal use, but for resale (this is a violation of the terms of the benefit).
• 💸 If you sell a car within a year after customs clearance, the Federal Tax Service may charge additional taxes (as on income from the sale).

Recommended period of ownership before sale - at least 12 months.