Customs value

Value of imported goods as appraised by the customs and used as the basis for assessing the amount of import duty and other taxes. It may be computed in several ways, but the most-preferred method is transaction-value which (in addition to the price paid by a buyer to a seller) includes other costs incurred by the buyer, such as packing costs, license fee or royalty, and any other sum(s) that accrue to the seller. It is the customs officer (and not the importer, exporter, or customs broker) who has the final say in assigning this value. Also called customs import value.

Calculated of customs duties and taxies

Customs duties and taxes are calculated by the declarant or the other persons responsible for dutiable payments independently. Calculations of the payable amounts of customs duties and taxes shall be made in using the legal tender of the Russian Federation.

Correction of Customs Declaration

If any mistake is found in the amount of duty (tax declaration), including customs duty and excise tax, due to miscalculation or other factors, which is presented at the time of the customs declaration for imported goods, take the following correction procedures.

Overpayment of Customs Duty

A Request for Correction is required for overpaid customs duty. This procedure requires you to fill in the request form stating the incorrect and correct amount of the duty and submit it to the competent customs office to which the initial import declaration was presented.
  The request can, in principle, be made within one year from the import permit.
  When the request form is submitted, the customs office reviews the content of the request. If an overpayment is discovered, the customs office shall reimburse the overpaid amount by making a correction for reduction (to inform the applicant about the correction of the said error).

Underpayment of Customs Duty

It is necessary to file an amended return in this case.
Please note the following points when filing an amended return.
Please file the form as soon as a mistake is found. If you make corrections after the customs inspection or after a correction for increase made by the customs office, additional tax for deficient declaration shall be levied besides the newly imposed tax.
The amount of additional tax is 10% of the newly imposed tax. However, if the newly imposed tax exceeds the amount of the principle tax or ¥500,000 (whichever larger), a special additional tax shall be collected at the rate of 15% of the excessive amount.
A newly imposed tax, which is adjusted in the amended return, shall be due on the day of filing. An overdue tax is also levied when paying the newly imposed tax. Please pay the relevant amount. The overdue tax accrues at a rate of 7.3% per annum for the period from the statutory due date (normally the day of import permit) to the date of actual payment.

Customs control

Customs control procedures are carried out exclusively by the officers of customs bodies in accordance with the provisions stipulated by this Customs Code. The Federal Customs Authority determines the customs control strategy proceeding from the risk assessment evaluation system. In conducting customs control measures, the customs authorities proceed from the principle of selectivity and, as a rule, confine themselves to the forms of customs control sufficient for ensuring the observance of the customs legislation of the Russian Federation.