In order to calculate the duty on the import of goods, it is necessary to know the customs value and volume of imported goods. The customs value can be determined by the transaction value of imported goods. There are other methods of determining the costs (on the transaction value of identical goods, transaction value of similar goods method of subtraction, addition and backup). They are used only if you cannot use the first method. Moreover, the customs authorities when determining the value of imported goods using all possible methods.
Remember that the calculation of amounts of customs duties payable upon the importation of goods produced in the Russian currency. If necessary to determine the duties, taxes and customs cost of foreign currency translation. For this purpose, the rate of the Central Bank for the purpose of accounting of customs payments on the day of the adoption of the Declaration by the customs authority.
To calculate the amount of customs duty you have to know the stakes. They are uniform and not subject to change depending on persons importing the goods, types of transactions and other factors. Organization, importing goods, should focus on rates set by the Tax code. For example, at import on territory of Russia of fresh tomatoes from 1 to 14 may, the rate of customs duty is 15 %, but not less than 0.08 Euro per 1 kg vegetables.
So, to determine the amount of customs duties and VAT, you can use the following formula:
Customs duty = Customs value of imported goods x exchange Rate of the Central Bank on the date of filing the customs Declaration x Rate of import customs duty.
VAT = (Customs value of goods x exchange Rate of the Central Bank on the date of filing the customs Declaration + Customs duty + Amount of excise duty (for excisable goods)) x VAT Rate.