Importation of goods by individuals for personal use - A fairly common practice. But not everyone knows the basic rules for the import of various goods, which is why they become violators. To avoid unpleasant incidents, you need to know some points and take them into account. Which exist norms for importing goods for personal use? When are duties provided? Why?
General Provisions
Under article 281 of the Labor Code of the Russian Federation, individuals are allowed to transport certain products across the Russian border. So, today there is a procedure for importing goods for personal use, which involves:
- Absolute exemption for taxes and customs duties. The use of flat tax rates, customs duties or the collection of reduced payments as the amount of customs duty.
- Rules for the import of goods for personal use imply the exclusion of the use of restrictions and prohibitions of an economic nature with respect to these goods, which are established in accordance with Russian legislation on state regulation of foreign trade activities. These include quotas, licensing, and so on.
- Exclusion of the application of the mandatory procedure for confirming the conformity of products (Certificate of Conformity).
- The norms of duty-free import of goods for personal use, simplified customs clearance.
It is important to note that the purpose of the type of commodity under consideration is determined in one way or another by customs authorities on the basis of an individual's statement regarding the goods that he moves across the border. In addition, the application document contains information on the nature of the goods and the quantity, as well as the frequency of their movement across the customs border.. The rules for importing goods for personal use imply its design taking into account international practice and standards, as well as other circumstances of the current trip.
Additional Information
In accordance with Russian law, an official of the body relevant to the article has the right to independently determine the purpose of goods that are imported during a certain time period by individuals. It is important to supplement that import of goods for personal use It also involves taking into account information about the frequency of border crossing.
It should be noted that in relation to goods imported by individuals not for their own use, the conditions of non-tariff and tariff regulation, customs type of registration and taxation, clearly provided for associations, as well as the general procedure are used. Then, when during the customs clearance procedure the employees of the relevant authorities have reasons to assume that the movement of goods is not for personal use, the general rules apply one way or another, as well as the conditions of taxation, non-tariff and tariff regulation or customs clearance for organizations.
Importation of goods by individuals for personal use, if necessary, their control by certain state bodies (phytosanitary, veterinary, environmental and other types of control), involves completion in relation to customs clearance only after the implementation of the above measure.
Goods that are one way or another banned from import are obligatory subject to immediate export when confiscation is not provided for.It must be added that such an export is made by an individual transporting goods, or by a carrier directly at his own expense.
Customs clearance
Importation of goods for personal use usually involves customs clearance in accordance with a preferential, simplified procedure. It is important to add that the provision on the procedure for the implementation of customs operations and procedures during the procedure of customs clearance of commercial products that are transported by individuals directly for personal use, was approved on November 27, 2003 through a Government Decree.
If, however, commodity products transported by individuals are not directly intended for personal use, but it is planned to use them for commercial purposes, then customs clearance is carried out in accordance with the general procedure. It should be added that the latter is provided for by law (for a cargo customs declaration, subject to the payment of necessary customs payments in full).
Import-export of goods for personal use. When do you need to pay a fee?
Since the establishment of the EurAsEC Customs Union, individuals are allowed to import commercial products for personal use without paying customs duties. It is necessary to add that duty-free import of goods for personal use is established through the Agreement “Concerning the Procedure for the Transport of Commodity Products for Personal Use by Individuals Across the Border of the Customs Union and the Implementation of Customs Operations Related to Their Release”.
Thus, the definition of “Common Customs Territory” (in other words, the customs territory of the corresponding union) appeared, which includes all the territorial sections of the members (various states) of the EurAsEC. In addition to the Russian Federation, it includes the Republic of Belarus, Kazakhstan, the Republic of Armenia, and so on. That is why now, when a Russian citizen plans to move to his native country from Kazakhstan, or a native of Armenia moves to the Russian Federation, they are moving in one way or another in a single customs area. That is why import of goods for personal use in this case it is not subject to duties and does not involve declaration.
Certain Products
Then, when a citizen of the Russian Federation, Armenia, Kazakhstan, Belarus, or Kyrgyzstan enters directly into the Common Customs Territory from a state that is not a member of the customs union, for example, from Latvia to Russia, then he is vested with the right to import goods for personal use without customs payments. It is important to supplement that import of goods for personal use in the Russian Federation can be produced on the above conditions only when their cost and weight do not exceed, respectively:
- 10 thousand euros and 50 kg in case of import by air.
- 1,5 thousand euros and 50 kg in case of movement by other means of transport.
- Allowed import of goods to Russia for personal use, the cost of which is 1000 euros, and weight - 31 kg. This rule is valid only in case of shipment by mail of international level within one month (in accordance with the calendar). In addition, the shipment should be addressed to only one individual.
- Allowed import of goods for personal use, the cost of which does not exceed 1000 euros, and weight - 31 kg, when delivery by the carrier is relevant for one month (in accordance with the calendar). In addition, the shipment should be addressed to only one individual.
What goods cannot be imported?
It is important to note that for certain types of goods there is a ban on importation into the Common Customs Territory. So, today the following goods prohibited for import for personal use:
- Ozone-depleting components.
- Means for protecting vegetation.
- Water-type biological resources extraction tools.
- Ethyl alcohol and alcohol, if the total volume of liquid exceeds 5 liters per one person over the age of majority.
- More than 200 cigarettes, 50 cigars or 250 grams of tobacco (or the above products in aggregate, subject to a total weight not exceeding 250 grams per individual who has reached the age of majority).
The points given are the main criteria that accompany customs at the customs border.
Goods not for personal use
In accordance with the law, the following items cannot be attributed to goods for personal use:
- Natural diamonds.
- Central heating boilers.
- Engines (with the exception of internal combustion engines for watercraft).
- Mowers (with the exception of mowers for parks, lawns), machines for harvesting, harvesting hay, mechanisms or machines for threshing, presses for high-quality packaging of hay and straw.
- Machines for calibrating, cleaning and sorting fruits, eggs and other agricultural products.
- The mechanisms, equipment, machines used, as a rule, in production processes.
- Tanning beds for a tanning effect.
- Tractors; motor vehicles for special purposes, in addition to those used for the transport of passengers or goods; industrial vehicles.
- Trailers for transporting vehicles.
- Boats, ships and other floating structures (exceptions are yachts and other floating facilities for sports and recreation, rowing boats and canoes).
- Medical equipment and technology (exceptions - medical equipment necessary on the way or necessary in accordance with certain medical indications).
- Equipment and apparatus for photo laboratories.
- Demonstration apparatus and instruments.
- Furniture is surgical, medical and dental; hairdressing chairs or parts thereof.
- Games using banknotes, coins, bank cards, tokens or similar means of payment.
Rules Features
It is important to note that in relation to certain categories of persons the most favorable conditions are established for the import of personal goods. So, the advantages are endowed with:
- Individuals who are recognized as internally displaced persons or refugees. They can transport goods for personal use duty free, provided that the framework for weight and cost is excluded. However, it should be remembered that in this case, the importation of goods must be carried out no later than 18 months after resettlement for permanent residence in the country of the Customs Union. In addition, goods must be purchased before the individual is recognized as a forced migrant or refugee.
- Individuals temporarily residing outside the borders of the countries of the Customs Union. So, the cost of goods for personal use in this case should not exceed 5 thousand euros. However, it is necessary to observe the condition that these persons must be registered for a period of time exceeding a year.
- Foreigners have the right to import used goods for personal use, subject to certain restrictions in terms of quantity.
Import without restrictions
Without restrictions, the following types of goods are imported today (regardless of weight and cost):
- Cultural values.
- Commercial products for personal use, which some time ago were exported outside the Customs Union, which can be documented.
- Inheritance from citizens of the countries of the Customs Union.
- Goods that are imported no more than once a year by administrative and technical staff and diplomatic staff. They, as a rule, are sent to consular posts or diplomatic missions directly from the member states of the Customs Union.
Is declaration necessary?
In accordance with article 355 of the Customs Code of the Customs Union, cases have been identified where the procedure for declaring commodity products for personal use is necessary and mandatory:
- The quantity and / or cost of products for personal consumption transported by any of the known methods, including those imported temporarily, exceeds the standards for the transfer of such products for personal use in the event that an individual is exempted from paying the corresponding payments.
- Transportation of marketable products for personal use is carried out in unaccompanied baggage or the products are delivered by carrier directly to the address of a specific individual.
- A person who is directly involved in the movement of commodity products for personal use, imported in duly accompanied baggage, also has unaccompanied baggage.
- The movement of the individual cultural values.
- An individual moving commodity products for personal consumption using absolutely any of the methods known today, in relation to which one way or another restrictions and prohibitions are applied (the exception is in this case technical and non-tariff regulation measures).
- One-time import by an individual of cash and / or traveler’s checks, the amount of which in equivalent exceeds 10 thousand dollars.
- The movement by an individual (through absolutely any of the currently known methods) of vehicles for personal use. An exception in this case is transport for personal use, which is registered in the territory of the countries of the Customs Union, but for some period of time exported directly from the corresponding territory of the Customs Union and, of course, imported back into this territory.
Summing up, it should be said about the importance of getting acquainted with all the rules for the transport of goods. This will avoid unpleasant situations and long delays. It is worth at least briefly familiarizing yourself with the essence of a regulatory document in order to understand the main points. Read the laws, know your rights and remember that the power of the law is great!
