Rates currently range from 5% to 100% of the customs value of goods that are liable for import duties. Duties must be paid before customs clearance.
The rates specified in the legislation apply to countries which have been granted favoured nation status. Goods imported from other countries or goods for which the country of origin cannot be identified will be subject to duty at twice those rates; goods from `developing' and `least developed' countries may be imported at half the stated or zero rates, respectively.
Duty rates are classified according to the worldwide standard customs codes, and an indication of the range of rates for different goods is as follows:
CATEGORY OF GOODS RATES OF OTHER COMMENTS
Alcohol 15% - 20% Most alcohol duty is assessed
in ECU's per litre.
Clothing 15% - 20% 5% for unprepared furs.
Foodstuffs 0% - 25% Pre-packed children's food 0%
Household electrical 15% - 30%
Industrial materials 0% - 20%
Medical equipment 0% - 5%
Motor vehicles 0% - 40% The lower rates apply to
vehicles with commercial or
The Russian Government has stated its intention to rationalise the customs regime and reduce the overall burden of duty so that by 1998 and 2000 the average weighted rate of import tariffs is scheduled to be 80% and 70% (respectively) of the 1995 level.
Foreign nationals may temporarily import goods which are neither for production nor other commercial activity but for personal use, and are intended to be re-exported, without payment of duties. Accredited representative offices of overseas companies may also temporarily import equipment necessary for their activities without payment of duties, but duties on cars must now be paid, although a refund is available on re-exportation.
A much broader exemption from customs duties is provided for in-kind contributions to the Charter capital of a Russian company.
Most export duties have been abolished, but there remains a licence requirement for some strategically important goods.
For further information contact Bauke van der Meer on tel: +7 503 232 5511 fax: +7 503 232 5522 or e-mail directly: Click Contact Link or enter a text search 'Coopers & Lybrand' and 'Business Monitor'
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