The cost of customs clearance of goods, including customs brokerage services for customs clearance of goods, we will calculate customs payments and taxes, as well as fees using the example of customs clearance alcoholic products. For example, let's take the import of a carload of natural wine in the amount of 24,500 bottles (pet-pack), with a volume of 2 liters and a strength of 9%. The invoice price for a bottle of wine is 1.35 euros. Thus, the contract value of a batch of wine was:
24500 x 1.35 = 33,075 (euro)
We will accept the exchange rate of 1 euro for 40 rubles, 1 dollar for 30 rubles.
Let us consider in detail each element that makes up the total cost of customs clearance of a carload of imported wine under an import contract.

1. The value of the excise stamp. The cost of excise stamps will be:
1.534 (rubles per brand, including VAT) x 24500 = 37583.00 (rubles)
In addition, the costs of:
- insurance and sending excise stamps, will amount to about 300 dollars
- barcoding stamps = 0.025 (dollars) x 24500 (marks) = 612.50 (dollars)

2. Ensuring the payment of customs duties and commission on a bank guarantee. The amount of the guarantee deposit deposited by the customs authority will be:
3 (euro per brand) x 24,500 (bottles) = 73,500 (euro)
Provided that in our example the excise stamp crossed the border of the Russian Federation after 45 days, the guarantee commission will be:
3 (€ per brand) x 24,500 (bottles) x 8.5% (rate) x 45 (number of days) / 365 (days per year) = 770.24 (€)

3. Certification of imported goods. There are certificates for delivery and for a contract. A certificate for a contract costs around 45,000 rubles.

4. excise tax. Calculate the amount of excise:
121 (ruble per 1 liter of anhydrous alcohol) x 2 (bottle capacity) x 24500 (bottles) x 9% (strength) = 533,610 (rubles)

5. customs duty. A batch of incoming wine is declared at a customs value equal to the contract value, so the customs duty will be:
33075 (contract value, EUR) x 20% (customs duty rate) = 6,615 (EUR)
6. Customs fees. Considering that the customs value of imported wine will be more than 1,200,000 rubles, a customs duty rate of 5,500 rubles per wagon is applied.

7. VAT. The amount of value added tax will be:
(33075 x 40 (customs value in rubles) + 533610 (excise, rubles) + 6615 x 40 (customs duty in rubles)) * 18% = 381,817.80 (rubles)

8. TSW and terminal. Storage and station services will comprise:
- terminal - 1150 dollars;
- station - 165 dollars;
- railway tariff - 1000 dollars;
- staging, DKD - 145 dollars;
- KS - 80 dollars per wagon;
- TSW - 70 USD per day
- PS commission - 3.3 euros (0.01% of the contract value).

nine. . The cost of customs broker services depends on a number of factors, such as the complexity of clearance, the type of goods being cleared, clearance time, lot size, etc. The cost of customs broker services can be set as a percentage of the contract value, or as a fixed rate per batch. The rate of customs services of a broker fluctuates around 5 - 10%. The fixed rate can be in our example 2500 - 3000 dollars per wagon.

European alcohol is popular: French cognacs, Italian wines, beer from Germany, the Czech Republic, Poland, whiskey from Great Britain and Ireland are in demand, they promise to bring big profits to the trading organization. However, there may be problems with their customs clearance. passes according to a more complex scheme, since it relates to excisable goods. In addition, there are high import duties.

Excises: rules and procedure for registration

Excises apply to all liquid products containing ethyl alcohol. If we are talking about goods that are not related to alcohol (suspensions, solutions, emulsions, etc.), only those that contain more than 9% alcohol are subject to excise taxes. Excisable drinks include drinks with a content of more than 1.5% alcohol.

Alcohol imported into Russia must have excise stamps. Marking is required for wholesale and retail. It is carried out before being imported into the territory of the Russian Federation: alcohol will not be allowed to pass without excise stamps. The marking must be made in Russian and have a barcode.

Excise stamps can be obtained by a legal entity registered in the Russian Federation and being a Russian tax resident. Individuals registered as individual entrepreneurs in Russia and who are participants in foreign economic activity will also be able to issue them.

The owner of the goods must provide the organization issuing excise stamps with all the necessary documents confirming the fact of purchase and the cost of the product. Alcohol must be certified in accordance with Russian standards, and the owner himself must have an appropriate license to transport and sell products of this type.

How and where does customs clearance take place?

, which is imported into the territory of the Russian Federation by a legal entity or an individual entrepreneur, can only be carried out at special customs points. In particular, these are the Central Excise Customs or regional excise posts. At customs, they are required to check the documents and conduct an inspection and inspection of the vehicle and the goods themselves. If any errors or attempted deception are found, the shipment will be detained and most likely confiscated.

Regardless of whether the cargo was checked at the border customs office or not, you must submit the goods to excise customs within the prescribed time. Please note that the rules for registration in the Russian Federation, the Republics and Kazakhstan are different. Excise taxes are also different. For this reason, registration is carried out only on Russian territory. There have been fewer regional excise customs posts in recent years, so it is important to choose a point in advance.

At the customs post, they will help you if:

• you import alcohol for sale in Russia;
• you place goods in special storage places;
• you return unused or damaged excise stamps;
• you have submitted a label application report.

Excise customs clears alcoholic products in the following order:

• Verification of documents. Inspectors check the documents not only for the correctness of filling, but also for the correctness of the facts. If the information is not true (and if the customs officers have suspicions), the cargo may be detained until the circumstances are clarified.
• Customs inspection. The inspector can visually inspect both the goods themselves and the vehicle on which the goods were delivered.
• Customs inspection. The customs officer has the right to demand that the package be opened and that the vehicle and goods be more thoroughly inspected.

If during the check errors were found, discrepancy with the information specified in the documents, the cargo is delayed. If it is proved that the owner deliberately misled the customs service, he will face administrative (and possibly criminal) liability.

Duties and excises on alcohol are paid at the time of filing or before that. To do this, you need to calculate the exact amount of duties and taxes.

What documents are required for customs clearance of alcoholic products?

As in the case of other goods from Europe, when customs clearance of alcoholic beverages, customs officers need to provide an agreement with the seller, documents confirming payment, waybills, transport documents, and a declaration. In addition, the buyer must take care of:

• about a license for their activities (and the sale of alcohol in Russia is licensed);
• on certification of products imported into the territory of the Russian Federation;
• on the preliminary receipt of excise stamps (in some cases they must be pasted on alcoholic products).

Alcohol is subject to duty, excise and VAT. You also need to pay customs fees.

The new rules of the Central Excise Customs could lead to higher prices for inexpensive imported wines. Suppliers complain that the minimum customs value of wine, which is subject to a 20% duty when imported into Russia, has increased, for example, for products from France by 50%, up to $15 per liter, from Italy - by 75%, to 7 dollars. When converted to European currency, it turns out that in these countries there is no wine cheaper than 8 and 3.7 euros for a bottle of 0.75 liters. Importers interviewed by RBC daily argue that this is not the case and doubt the legitimacy of the new customs rules.

Having barely recovered from the stress associated with the difficult procedure for renewing licenses, Russian wine importers are faced with another problem. Since June 1, the Central Excise Customs has significantly increased the minimum cost of table wine imported into Russia from a number of European countries, which automatically increased the costs of suppliers to pay the duty. The amount of customs duty for importing wine is 20% of the purchase price. At the same time, there is the concept of the so-called control level of customs value - this is the price below which, according to customs officers, it is impossible to buy wine abroad.

For different countries, there are different control levels of customs value: for example, the minimum price of 1 liter of French wine until recently was set at $10 (or 5.4 euros for a bottle of 0.75 liters), Italian wine - $4 (2 ,15 euros per bottle). Such price norms were approved by customs a few years ago and were perceived on the market as adequate.

However, from June 1, 2011, the Central Excise Customs revised the levels of minimum prices for table wine from European countries, significantly raising the bar. Now the cheapest French wine must be cleared at the cost of $15 per 1 liter (8 euros per bottle), Italian - $7 (3.7 euros).

Representatives of importing companies told RBC Daily that these innovations were an unpleasant surprise for them. According to them, the customs officials refuse to show the document, on the basis of which the increase in control levels for table wines from Europe was made. At the same time, importers assure that the department had no objective reasons to introduce new customs rules.

According to the Association of Wine Importers (AIV), at least 40% of European table wines are purchased for less than the new rules.

The Central Excise Customs could not promptly comment on the introduction of new rules for the import of wines: the press service of the department asked to send a request by fax.

“We consider the actions of the customs to be illegal,” the manager of one of the largest wine importing companies told RBC daily. “There is no concept of “black prices” in Europe, and we can guarantee that we buy table wines at fair prices, which are significantly lower than those set by excise customs.”

Now suppliers are calculating how much they will have to increase the selling prices of their cheapest products. As RBC daily was told in the financial department of the largest Russian importer, the company Luding, the selling price for Spanish wines will increase by 20%, French - up to 30%, Italian - up to 40%.

“Naturally, the consumer will have to pay for the increase in our costs at customs,” says the manager of a company that deals with customs clearance of imported wine batches. - Wholesalers will include all their additional costs in the price of the goods. It is possible that some positions will disappear from the shelves altogether.” According to the interlocutor of RBC daily, importers may refuse to import the most democratic table wines from Europe, as their customs clearance will cost more than their real price. “It can be predicted that in this situation there will be a replacement of cheap European wines with Chilean and Californian brands, the control level of which has not increased”, he adds.

The AIV told RBC Daily that they would deal with this problem in the hope of finding a compromise with the customs officers. “We sent letters to the head of the Central Excise Customs Kozinitsky and the head of the Federal Customs Service Belyaninov, in which we asked them to provide clarifications on the introduction of new rules for paying customs duties on imported wines and suggested holding joint working meetings to find a balance between private and public interests,”- told RBC daily AIV President Mikhail Blinov .

In his opinion, with an increase in the tax burden on imported wines, the state may not increase, but reduce budget revenues from imports due to a drop in consumer demand.

How can you save on logistics and customs payments?

The easiest way to reduce customs duties and optimize the delivery of wine is to choose the "correct" TN VED code. A more favorable TN VED code will allow you not to make certain documents and reduce customs duties when clearing wine

Find a trusted carrier and work out the route of delivery of your cargo

You can order an assessment of the import of your goods 👉

Rules for the importation of wine (TN VED code)

For import to Russia, it is necessary to prepare permits.

• Excise - Within this heading, the rate is different. See information for more complete positions
• Temporary import duty - No
• Dual use - No
• Import duty - Within this heading, the rate is different. See information for more complete positions
• Import quotas - No
• Export quotas - No
• Import Licensing - No
• Export Licensing - No (Basic)
• VAT - 18%
• Classification confirmation - No
• Preferential Treatment - No
• Other features - Within this heading, the rate is different. See information for more complete positions
• Certification - No (basic)
• Security rate - Within this heading, the rate is different. See information for more complete positions
• Export duty - No
• Declaration of Conformity TR TS

Documents for importation through the Customs of the Russian Federation (CU)

When importing your cargo, you will need to prepare the following documents:

• invoice
• the contract
• Insurance policy
• Packing list
• Transaction passport
• Pay customs duty

Permits for the transport of wine through customs

When importing, you will definitely need the following documents, if you contact a "weak" broker, he may issue a different package of necessary documents.

Popular producer countries (wine)

The most popular countries for where goods are imported to Russia from (EAEU)

The country	Average cargo weight, kg	Delivery price 01.05.2019 to Moscow
wine supplies from Ukraine	6758	€459 (1 Pallet)
wine supplies from Georgia	3900	€614 (1 Pallet)
wine supplies from Bulgaria	13896	€657 (1 Pallet)
wine supplies from Azerbaijan	7920	€588 (1 Pallet)
wine supplies from Spain	2243	€694 (1 Pallet)
wine supplies from France	729	€686 (1 Pallet)
wine supplies from Italy	1665	€668 (1 Pallet)
wine supplies from Serbia	19106	€588 (1 Pallet)

Producers who import wine to Russia (EAEU)

1. LLC YEVPATORIA FACTORY OF CLASSIC WINES
2. LLC HOUSE OF GEORGIAN WINE
3. LLC TIFLIS WINE CELLAR
4. VINAL AD
5. LLC WINE HOUSE FOTSAL
6. LLC YEVPATORIYSKY PLANT OF CLASSIC WINES, GOLITSYN WINES
7. LLC HOUSE OF GEORGIAN WINE, HOUSE OF GEORGIAN WINE
8. OJSC ISMAILLY VINO-2, ISMAILLY VINO-2
9. VINA MAIPO SPA, CENTRAL, CHILE, VINA MAIPO
10. ANEKUP S.KOOP., VINA TENDIDA

If you need to find the most profitable supplier, you can send a request to our mail

Terms of wine delivery to Moscow

If you are interested in delivery to other cities: Saint Petersburg, Kazan, Omsk - send a request by mail

Air delivery cost per 1 kg.

The country	The cost of air transportation, per 1 kg USD
ABKHAZIA (Abkhazia)	$5,4
AZERBAIJAN	$5,4
BULGARIA	$4,1
GEORGIA	$4,7
SPAIN	$4,7
ITALY	$4,1
SERBIA ()	$5,7
UKRAINE (Ukraine)	$4,9
FRANCE	$3,3
CHILE	$4,1

Customs clearance at posts in Moscow and the Moscow region

Customs clearance of wine during air transportation is convenient to take place at the following customs posts.

You can smuggle across the border. The duty is not imposed on the amount of wine equal to three liters per adult crossing the border. With the payment of fees, it is possible to increase this amount to five liters.

Pack alcohol in accordance with shipping regulations. If you are flying on, then all liquids with a capacity of more than one hundred milliliters must be checked in. The exception is drinks purchased in the duty-free zone. They can also be carried in hand luggage, but at the same time they must be in a sealed bag with wine and accompanied by a receipt, the presence of which can be carried out by a customs officer. When carrying wine in your luggage, make sure that it does not break. To do this, you can wrap the bottles in a thick terry towel or in newspapers. Make sure your suitcase is full or full. In this case, the bottles will not be able to move, which will reduce the risk of damage.

If you are bringing more than three liters of wine, declare it. To do this, at the crossing point, contact the border officer and receive a declaration from him. fill it out in duplicate. After that, head to the so-called "red corridor", marked with the appropriate color. There, the customs officer will accept your declaration, after which you can pay the fee.

When transporting three liters or less, go through the control through the "green corridor" if you have nothing more to declare.

note

According to the legislation of the Russian Federation, amended in 2010, alcoholic beverages, including wine, were included in the list of goods that are prohibited from being sent by international mail. Therefore, if you want to get a specific foreign wine, you will need to buy it in a special store in Russia or go for it yourself.

Tip 2: How many liters of alcohol can I bring across the Israeli border

Israel is known for its high standards of security checks at customs. When exporting and importing alcohol across the Israeli border, you must adhere to the rules and requirements that have been established by the Customs Service of the State of Israel.

Israel is famous not only for its legendary history, weapons and intelligence, but also for its border guards with their high standards of security checks. There are quite strict restrictions on import and export alcoholic beverages across the border of the State of Israel.

How many liters of alcohol can I bring into Israel?

The State of Israel Customs Service is a structural unit of the Israel Tax Authority, which is a unit under the Ministry of Finance. Israel, famous for its high security standards, pays special attention to customs control.

There are many restrictions on the importation of alcoholic beverages into this country. If alcohol is carried in baggage, restrictions apply to duty-free and free import. Strong alcoholic beverages, the strength of which exceeds 22 degrees, are transported in a total volume of not more than 1 liter per person over 18 years of age. Low alcohol drinks, the strength of which is less than 22 degrees, including wine and beer - no more than 2 liters per person over 18 years of age. If alcohol was bought in Duty Free stores, then they must be packed in plastic bags with a zipper and sealed in the store itself on the territory of the airport.

According to the customs regulations of the State of Israel, passengers are exempted from paying duties on alcohol in the following amounts: 1 liter of strong alcohol (persons over 18): 2 liters low alcohol drinks(persons over 18 years of age).

How many liters of alcohol can I take out of Israel?

According to established international rules, restrictions on the export of alcohol are not set by the state whose territory the tourist leaves. We can say that the Israeli customs service does not regulate the amount of alcohol taken out of the country if it is carried in luggage.

If alcohol is exported from Israel, for example, then the import of strong alcohol with a total volume of not more than 2 liters is allowed into the territory of the Russian Federation for persons who have reached the age of 18.

Restrictions apply to the export of alcohol from Duty Free stores. All alcohol must be packed in a transparent bag with a zipper and sealed at the store. The state where the tourist stays should establish restrictions on the import of foreign alcoholic beverages into its territory.