Customs clearance is one of the main stages in shipping goods. Customs payments must be made for cargo to be officially imported into the country. BoxCargo specialists handle customs clearance for cargo from China every day and help clients accurately calculate payments before shipping begins.
Types of Customs Payments
Customs authorities assess payments in accordance with the Customs Code of the EAEU (Article 46).
Customs Fees
Mandatory payments for customs procedures, including document requests, inspections, declaration registration, and format and logic checks.
In 2026, the procedure is governed by Russian Government Resolution No. 1637. For most goods, the amount is calculated from the customs value. For certain categories, a fixed fee of 73,860 rubles applies.
Import and Export Duties
The rate may be:
- Ad valorem — a percentage of the customs value
- Specific — a fixed amount per unit
- Combined — a combination of both
Exemptions and preferential rates apply to high-tech electronics, humanitarian aid goods, and medical equipment.
VAT
- 0% — for exports and international transportation
- 10% — food, children's goods, and medical products
- 20% — the standard default rate
Excise Taxes
Indirect taxes on certain goods: alcohol, gasoline, passenger cars, jewelry, and sugary drinks (since 2024).
How to Calculate Customs Payments
Example: goods worth 100,000 rubles.
- Customs clearance fee: 1,067 rubles
- Import duty (10%): 10,000 rubles
- VAT (10%): 10,000 rubles
Total: 21,067 rubles
BoxCargo calculates the full customs clearance cost for every client before work begins, taking into account the HS code, country of origin, and current rates.
What Determines the Rates
- Type of product
- Exporting country
- Price category
- Trade agreements
- HS codes
Customs Valuation Methods
1. Transaction Value of the Imported Goods
The most common method. It uses the transaction value at the time of declaration as the basis.
2. Transaction Value of Identical Goods
Identical goods imported within the preceding 90 days.
3. Transaction Value of Similar Goods
Goods with similar characteristics and composition.
4. Deductive Value Method
Transportation and customs costs are deducted from the sale price in Russia.
5. Computed Value Method
The sum of the seller's profit and the costs of production, loading, insurance, and transportation.
6. Fallback Method
Used when the value cannot be determined by any of the other methods.
Payment Methods and Deadlines
The declarant must make the payments in advance, before submitting the customs declaration.
Consequences of Evasion
Under Article 16.2 of the Russian Code of Administrative Offenses:
- a fine ranging from one-half to twice the value of the cargo
- confiscation of the goods
If the declarant voluntarily reports the violation, they may be released from liability.
How to Legally Reduce Customs Payments
- Correct HS code classification — avoid excessive duties
- Monitoring exchange rates — choose the right time to purchase
- Using available exemptions — for example, zero VAT on medical devices
BoxCargo customs clearance specialists will help determine the optimal HS code, calculate all payments in advance, and use lawful ways to reduce costs.
Need Help with Customs Clearance for Cargo from China?
BoxCargo provides fully compliant delivery from China backed by 20 years of experience. We offer complete customs clearance, payment calculations, HS code classification, certification, and labeling. We operate our own warehouses in Beijing, Guangzhou, Shanghai, and Yiwu and provide turnkey service.
- Phone: 8 800 222-47-56
- Email: sales@boxcargo.ru
- Office: Victory Park Business Center, 2Zh Minskaya St., Moscow
- Website: boxcargo.ru