The procedure for the importation of foreign cars by Russian citizens. Is it possible to import a car into Russia without customs clearance? Methods, pros, cons. Can temporary import of a car be refused?

There are no official ways to drive a non-customs cleared car in our state, but in reality we see a sharp increase in the number of Baltic license plates on Russian roads. Was it the Lithuanians who rushed to excursions across the expanses of our Motherland, or did craftsmen find ways to drive cars that were not cleared through customs? Considering the weak realism of the excursion version, let's assume that a way to drive European license plates has been found. Look, you can drive a car from Germany or Lithuania and safely drive license plates with the European flag, without paying terrible customs clearance fees. But it's not that simple.

As we said at the very beginning, there are simply no official ways to drive a non-customs cleared car, therefore everything that is indicated below in the publication is the author’s speculation and has no legal basis. We urge you not to use such methods of deceiving the state and wait until the legislation on the import of used cars is put in order.

Method one - buying from a foreign relative

If you have a relative in Lithuania, you can go to this wonderful Baltic country, visit the beautiful city of Vilnius, and go on exciting excursions. But the most important thing is that you can buy a car at Lithuanian prices. For example,. A sixth generation Volkswagen Passat, seven to eight years old, will cost about 6-7 thousand euros in Lithuania in perfect condition. Next, the procedure for legally importing a car into the country is as follows:

• a relative in Lithuania gives you a power of attorney for a car for a period of more than one year;
• you enter Russia and have the right to drive a car for up to 6 months;
• then you need to cross the border with Lithuania (go on an excursion again);
• this can be done an infinite number of times without unnecessary problems;
• conversations with Russian police will be tense, but no legal framework there are no problems to arise.

The only problem in such a situation is your complete insecurity and lack of legislative framework for such cases. In this option, all fines for violating traffic police rules, as well as insurance cases, will be international. Fines will be sent to your relative in Lithuania, but the issue with insurance is completely unclear. Such confusion in the laws regarding the operation of a non-customs-cleared vehicle will lead to government bodies will adopt new regulations that may soon make it possible to simply confiscate cars with foreign license plates from Russian citizens.

Method two - obtaining a residence permit in a European country

If you are a citizen of another country or have a residence permit, you can legally operate transport from another country and not have to carry out customs clearance. In this case, the rules are approximately the same as in the previous situation. Once every six months you will have to go on an excursion to another country. True, the excursion may end immediately after leaving the territory of the Russian Federation - then you can turn around and go back. But even in this situation there are certain problems:

• It is quite difficult to obtain a residence permit in another country, especially for the sake of buying a car;
• this status and document is issued for a certain period of time, and you will have to spend many days a year in a foreign country;
• in many countries, obtaining a residence permit entails certain obligations for a person;
• the cost of obtaining such a status will be much higher than the savings on buying a car.

Having received a foreign residence permit for other purposes, for example, to conduct business, you will be able to receive the additional benefit of buying a car in a European country at a very low cost. This method of importing a car with foreign license plates into the Russian Federation can be considered legal if the residence permit is not fictitious and was issued for the purpose of doing business or temporary residence in another country.

The third option is fictitious employment in another country

Another way to get the opportunity to buy a car with Lithuanian or Polish license plates and drive it across the expanses of Russia is through fictitious employment and using a car registered to a legal entity in another country. This method is the most common among those presented, because it is the cheapest for the buyer. But it is also the most dangerous, because it is fraught with the following possible troubles:

• a very high probability of the collapse of the legal entity and the deprivation of your car (due to the fictitiousness of the entire enterprise);
• indirect legality of the car’s stay in Russia - the ability to search for legislative acts that are not in your favor;
• the car is not registered in your name - in case of any problems you lose all rights to operate it;
• the car cannot be officially cleared through customs after a certain period of stay in the country;
• Every six months you will have to cross the border and stay in another country for at least 30 days a year.

Ultimately, this method of buying a car with European license plates will cost the buyer even more than more legal methods. Agree, taking a two-week vacation in a European country every six months is not a cheap activity. It is enough to calculate the expenses for several years to understand the benefits of buying a customs cleared and legally registered car located on the territory of Russian Federation. For problems with foreign numbers, watch the following video:

Let's sum it up

We do not recommend using any of the above methods for importing a car with European license plates into the country. If you already have another country's citizenship or residence permit, you may be able to use these benefits to reasonable extents. But you should not break the law and invent actually criminal schemes for evading the payment of required taxes and fees. It never ends well.

It’s better to buy new cars in showrooms in the Russian Federation and get full protection from all sorts of legal problems with cars. If you know of other legal ways to import a car without customs clearance, share them in the comments.

The amount of duty on an imported car depends on many factors. The main place here is occupied by the year of manufacture of the transport model. In most cases, Europeans try to get rid of old cars so as not to pay high taxes to the state. Engine size also plays an important role. It is believed that the larger the engine of a car, the more it pollutes the surrounding atmosphere, so customs duties on the import of foreign cars of this type will be very substantial.

What does customs duty consist of?

In addition to the year of manufacture of the car model and its engine size, other factors also influence the amount of customs duties.

Customs duties on the import of foreign cars significantly increase their final price.

How to calculate customs payments for individuals

When importing a vehicle into the territory of the Russian Federation, its buyer is charged 2 groups of payments: for customs clearance of the vehicle and duties and taxes.

Individuals who decide to purchase a used foreign car will pay 5 eur for its customs clearance (but not more than 0.1% of the total customs value of the car). The size of the single tax rate will depend on the year of manufacture of the model and engine size. Customs duties for the import of foreign cars without mileage or those whose age does not exceed 3 years include a customs duty of 5 eur (but not more than 0.1% of the total customs value of the car) and a flat rate tax of 1 eur per 1 cm³ of engine (its volume).

Duties on new foreign cars

Car owners are always interested in the question of how to calculate the customs duty on a passenger car. To do this you need to know legislative acts, which specify the amount of customs duties. Below is information on customs duties (2013) on foreign cars imported individuals.

Import of cars older than 3 years

In this case, the amount of customs duties directly depends on the engine size of the imported car.

Rules for importing a car into the Russian Federation

Individuals importing a foreign car into Russia must declare it. To do this, you must provide a declaration, transport and shipping documents to the customs authorities of the Russian Federation. Representatives of customs authorities issue an import certificate to individuals Vehicle for the purpose of its further registration with the State Traffic Safety Inspectorate of the Russian Federation. Temporary import of a car registered in another state into the territory of Russia is carried out without paying duties. The period of stay of a car in the Russian Federation is equal to the period of temporary stay of a foreign person in the state. But it should not exceed one year.

Documents required by customs authorities

You can calculate the duty for importing a car yourself or use the services of intermediaries who do it more accurately, taking into account all the nuances of customs procedures. In addition to duties, imported cars are subject to VAT, excise taxes and are subject to non-tariff regulation in the form of restrictions on the import of foreign cars according to technical regulations. When importing a car into the territory of the Russian Federation, the buyer (individual) must submit to the customs authorities the documents established by law, such as:

Conclusion

Customs officers have the right to demand additional documents for the imported vehicle. The cost of a foreign car is determined when crossing the border of the Russian Federation on the basis of the documents presented during the declaration. When the car passes full customs assessment and is released for free circulation, the declarant has the right to contact the State Customs Committee to change or adjust its price. The quality and technical condition of the car will be taken into account here.

Question: I am a citizen of the Russian Federation. When crossing the border with the Republic of Kazakhstan, I filled out declarations and issued temporary import of l/a. I'm getting ready to return home, but I can't find the declaration. Somehow it slipped my mind whether they gave it to me at the border or not. Question: is the customs declaration issued in person, or does it remain at customs, and what should I do if it is issued, but I cannot find it?

Answer: It is unclear which declaration you mean, the Russian one for temporary export, or the Kazakh one for temporary import. However, I inform you that in both cases, a copy of the declaration is issued to the owner of the car, and it must be kept until the temporary import/export regime is closed. I can only advise one thing: return through the same checkpoints through which you left. If you remember the date of crossing the border, then customs will be able to restore the documents using their databases, especially since you still have Russian license plates, so it is logical to assume that the car was exported from the Russian Federation.

Question: I am a citizen of the Russian Federation, and my wife is a citizen of Belarus. She has a car in which she entered the Russian Federation. Completed all import and insurance documents. I have a general power of attorney for this car with the right to drive it outside of Belarus. However, for some reason I am prohibited from using this car while it is on the territory of the Russian Federation, although by law I have the right to half of this car. Her son, also a citizen of Belarus, also cannot use this car, having also a general power of attorney. I have a question: why first-degree relatives, and especially the husband, cannot use the car on the territory of the Russian Federation while he is in the Russian Federation.

Answer: You refer to civil legislation, but in this case the Customs Code applies. Only the person for whom a temporary import permit has been issued can have the right to dispose of a car on the territory of the Russian Federation. According to customs legislation, the transfer of conditionally released goods is possible only with the permission of the customs authority. Therefore, the wife can transfer the control of this car to you or her son only with such permission. Try contacting the customs office at the place of temporary registration and asking for such permission.
However, I suspect that they will not give it to you, because... the car will be transferred to a citizen of the Russian Federation and in this case the question of paying customs duties and taxes will arise.
Decide which of your family members lives where and where they travel.

Question: I am a citizen of Germany and Russia, that is, dual citizenship. I live permanently in Russia. Can I buy a car in Germany and drive it around Russia without going through customs? And how to cross the border like a Russian or a German. And I also have Russian rights. Thank you in advance!

Answer: The fact that you have dual citizenship does not mean anything. Officially in Russia dual citizenship No. There are two options: If you travel on a German passport with a Russian visa, then you are a German for a Russian. customs, you can arrange temporary import of a car without a deposit for the duration of the visa. If you eat in Russian. passport, for customs you are Russian, pay a deposit, you have the right to issue temporary import for a period of no more than 6 months.

Question: Dear Alexander Mikhailovich, I am a citizen of Kazakhstan, applying for Russian citizenship, I have a r.v.p. I wanted to temporarily import a car that belonged to me (registered in Kazakhstan) to Russia, at the border customs officers said that I could not use transport because I had begun the procedure for changing citizenship.

Can I import and use my car on the territory of the Russian Federation? What solutions to my problem can you recommend? Thank you.

Answer: Nowhere in the laws and regulations does it directly address such cases. It’s simple, if you’re going for permanent residence, that’s one thing, if you’re a citizen of Kazakhstan and you’re traveling temporarily, that’s another thing, but there are no borderline cases. So you need to decide in what status you are traveling. On the other hand, if you move on your own, not under the presidential program, then you still do not have benefits. A Russian citizen can temporarily import a car only if he makes a deposit.

Question: I am a citizen of Ukraine and drove a car into the Russian Federation. At customs they made temporary import for only two weeks. Temporary importation must be extended at the place of registration. I would like to know where in Moscow now it is possible to extend temporary import of a car. And is it also possible at customs to do temporary import for a longer period. Previously, they told me at customs for two months, but now they tell me only for two weeks, and then extend it at the place of registration. Is this correct or is it still possible for a longer period. At customs, I heard from the guys that for a certain fee you can do it for three months. Thanks for the answer.

Answer: For more than two, or even three, months, the Federal Customs Service has been in force regarding the registration of temporary import at the border for the entire period of stay. You were duped at the border.

Question: Let me explain - in the winter, when I entered Russia, I registered at the border for temporary MULTIPLE importation until May 5, 2009 (six-monthly). However, I was unable to submit it before May 5th. That is, I left Russia with a valid temporary multiple entry visa.
pass, but now it is inactive. As I understand it(?), it was necessary
hand it in (when you last checked in). For failure to hand it in before the deadline
I read the actions both on your website and in the code - a large fine.
I’m afraid of simply demanding a bribe due to poor knowledge of your
legislation, there are many ambiguities. Thanks, sorry for the vagueness of the question.

Answer: When leaving, you really need to close temporary entry. It is not clear to me from the text of the question what multiple importation is. After all, when you enter, you issue temporary entry, and when you leave, you close it. Nevertheless, you most likely have nothing to fear, because when you drive the same car again, the fact of its removal will become obvious. In fact, you have fulfilled your obligation, and I see no reason to worry. Yes, sometimes a bribe is squeezed out, but this is also a crime (both taking and giving).

Question: Dear Alexander Mikhailovich! I familiarized myself in detail with your site and the questions and answers on it. My situation is a little more complicated than those described here. I have dual citizenship and a car with American plates, which I transported to Europe and which I drove around Europe for a year. The car is currently located in Europe. I cannot sell this car in Europe, since it is registered in the USA (American license plates), and I cannot transport it back to the USA, since I did not return there and moved to Russia. As a result, I see one way out - temporary import into Russia for a period of 1 year as a citizen of a foreign state (without making a deposit) and then abandonment of the car in favor of the state. The cost of a similar car in Russia is about $7,000, the cost of customs clearance is $20,000. I would like to know your opinion on the feasibility of this option, as well as your advice on what to do in such a situation. Thank you very much!

Answer: I have doubts that you will be allowed to import this car with a foreign passport without a deposit. You don’t have a Russian visa. You are a citizen of Russia.

The duty for your car is really high, but it’s stupid to discuss this, it’s a physical fact. But since you are planning to get rid of it anyway, it doesn’t matter how and when this happens. Go to Russia and if you are allowed in temporarily without a deposit, then your plan will succeed. They won't let you in, get rid of him right at the border.

Question: I am a citizen of the Russian Federation, but do not live in the Russian Federation permanently (there is a registration stamp in internal passport), I have a permanent residence permit in the Netherlands (a card indicating that I permanently reside in the EU), but I do not have consular registration. This is to define the concept of a Russian person under the Code.

Answer: You need to come to Moscow with your family, submit documents and wait 10 days, and then return back. Question: Do I now need to pay a deposit if I drive a car registered in my name in the Netherlands? What is the payment currency, what is the payment and return procedure if it is necessary to pay?

Question: If during these 10 days we decide to go to the Baltic countries to visit friends in the same car, do we need to change the regime to export and then again to import, what difficulties might there be in registration and payment? You write that a lot depends on the specific post and the person on shift. Thanks in advance, Georgiy

Answer: The website specifically contains a certificate prepared by us on this issue, who and when should be considered a citizen of the Russian Federation. Formally, you are a citizen of the Russian Federation and formally you are required to make a deposit, while you can still make a deposit in any currency. But they may allow you to enter without a deposit if you show your residence permit and manage to convince the customs officer that you will not be there for long. The trouble is that the Government Decree does not explain the permanent place of residence; it states Russian citizens and foreign citizens. By the way, we do not have dual citizenship. That is, many people have it, but according to the law it cannot be. This is why everyone has problems. I cannot guarantee you what will happen at the border. My inquiries by phone and at different posts are answered differently. Depending on understanding and sympathy.

Question: I am a citizen of the Russian Federation. When crossing the border from the Republic of Belarus to the Russian Federation in a car registered in the Republic of Belarus, at customs in the Smolensk region, customs officers say that you need to pay for temporary import. They ask you to pay money directly to them at the checkpoint. And after several questions on my part, why you? - They said, “They won’t formalize anything for me and we’re prohibiting me from entering the territory of the Russian Federation.” Please explain whether I need to pay, how much and how? And what law provides for this? Because no one carries that amount of money with them for full customs clearance. And in your answers you write that you have to pay, but at the place of stay. Thanks in advance.

Answer: Formally, customs officers are both right and wrong. According to Government Decree No. 718, Russian citizens have the right to import cars registered in foreign countries only subject to making a deposit. The deposit is made at the border, this is the place of arrival (stay), and not inside the country, which is the place of stay. On the other hand, Russia and Belarus entered into an agreement on a single customs space and it turns out that there should be no customs border between us for citizens and their belongings. Your justified anger is understandable, but even if you send a complaint, you will receive a response with reference to the Government Resolution. You were not denied entry at all, but in a car that is registered in Belarus. I have already written several times about the Russian-Belarusian border, which is more reminiscent of the Bermuda Triangle.

Question

Answer

Question: I am a citizen of the Republic of Belarus, but the passport is RR series, which means travel for permanent residence in the Russian Federation. The passport does not contain Belarusian registration, in Moscow I registered with the consulate and will continue to apply for Russian citizenship. Question: 1) Why was I denied temporary import car To the territory of the Russian Federation? Question 2) Can I, a citizen of the Republic of Belarus, drive my own car with Belarusian license plates without importing it? And if the car is taken to the impound lot, what should I do with a link. I don’t have registration. What do i do?

Answer: Now something becomes clear. I also don’t know what the RR series is, apparently they don’t even know it at the post where they let you through. If you have moved to the stage of relocation for permanent residence, then know that you will have to clear the car through customs. You do not have any benefits for customs clearance and payment of customs duties. Since you are not moving under the Presidential Program, there are no benefits. You must have registration in Russia. It is at that address at customs that the car will have to be cleared through customs. You can travel for now, and see how it goes.

Question: please help me with this question. I am a citizen of the Russian Federation, my permanent place of residence is in Tiraspol (Transnistria). I have been living in Moscow for many years under temporary registration, based on registration I received an internal Russian passport. I do not have permanent registration in the Russian Federation. Can I arrange temporary import into the Russian Federation of my car for a period of up to 6 months, registered in Transnistria without making a deposit at customs ? thank you in advance! I think to all citizens of the Russian Federation registered in the CIS and temporarily residing in the Russian Federation, your answer will be very useful.

Answer: Unfortunately, you cannot temporarily import a car without a deposit. Citizens of Russia, and even those permanently residing in Russia, are allowed temporary import only upon payment of a deposit.

Question: Please tell me where I need to get permission to temporarily import a car? At the first customs office along the route or at the customs office at the place of temporary stay (in this case, the border of Latvia and Russia, and the temporary stay is the city of Vladimir)?

Answer: Thank God, recently temporary import has been issued at the border for the entire period of temporary stay in the Russian Federation. I wish you success, A.M. Puchkov.

Question: Dear Alexander Mikhailovich! I am a citizen of the Russian Federation (registration in St. Petersburg) and am permanently in Finland with a continuous permit. In accordance with the laws of Finland, I registered my car there, purchased in Russia. That. I have two registrations for the car - Russian and Finnish. Russian customs warned me that I would not be allowed into Russia with Finnish license plates. What to do? Travel to Russia with Russian license plates and return with Finnish ones?

Answer: You won’t be able to leave with some and return with others. You must cross the Russian border with the same numbers. However, “we won’t let you in” is not a conversation. They are obliged to let them in, but another thing is that Russian citizens are required to take a deposit for the duration of their stay in Russia. Once you have come into contact with customs, ask them what to do and how to drive without violating. Then we will consult again.

Question: Hello Alexander Mikhailovich! I am gr. Russian Federation, I want to buy a car registered in the Republic of Belarus (red license plates, temporary import for 6 months), from gr. RB according to gene. powers of attorney, then drive the car to the Republic of Belarus, deregister it and sell it there. Question: 1) Is it possible, in order to carry out these actions (transportation, deregistration in the Republic of Belarus), to issue a gene. power of attorney from a notary in St. Petersburg, will such a power of attorney have legal force in the Republic of Belarus? 2) What is the best thing to do in this case? Thank you!!!

Answer: It’s absolutely not clear why you need this headache, and it’s also fraught with big problems. Temporarily imported goods cannot change ownership without permission from customs. Don’t mess with this, you will suffer to the fullest.

Question: Hello! I am a citizen of Russia, and my wife is a citizen of Mongolia, has a residence permit in Russia, can she temporarily import a car for up to a year? As I read, you don’t have a clear answer. One thing case it is possible, but in the other there is no.

Answer: Let me disagree with you. All my answers are correct. A foreign citizen temporarily entering the territory of Russia has the right to temporarily, for the duration of his stay, but not more than a year, import a car registered in a foreign country. What status your wife has is up to you to decide. The length of stay is determined by the visa, but I don’t know what’s going on with the residence permit.

Question: We have a foreign car, imported to Moscow in March 2006, registered in the name of a foreign person, located in Moscow under temporary import. In February 2007, the “temporary import permit” expired, so the documents are currently expired, but I want to organize all the documents in order to clear the car through customs. The life of the car from the date of production is 3 years.

Answer: However, you have a problem. This case falls under the article Administrative Code. The fine under the article is small, one and a half to two thousand rubles, but you will have to pay customs duties. Do it before the New Year, otherwise everything will be very expensive. It might be cheaper to sell it for parts. In the meantime, go to the nearest customs office, ask what to do, and before that, hire a lawyer.

Question: Hello! I, a citizen of the Russian Federation, entered in my own car from Portugal (with Portuguese plates, I also have a residence permit in Portugal) and registered for temporary entry for 15 days at the border. I decided to stay in Russia until spring or maybe longer. I wanted to extend registration, but they refused because I have a residence permit in St. Petersburg, where I was born and where my parents live. Tell me what to do.

Answer: In accordance with Decree of the Government of the Russian Federation No. 718 (the text is on the website), Russian citizens have the right to temporary import of a car only if they make a cash deposit into the customs account in the amount of customs duties payable. When removing the car, the deposit is returned. Thus, the actions of customs officers are absolutely legal. You must either leave and return by plane or pay a deposit.

Question: The car is registered in Switzerland as a legal entity. face (Swiss company). Can an employee of a company, a citizen of the Russian Federation, temporarily enter a vehicle into the territory of the Russian Federation (business trip for up to 6 months), what documents are required. (same option, but the company employee is a Swiss citizen?).

Answer: A Swiss citizen can travel without any problems. For a citizen of Russia, the issue is controversial. If he permanently resides in Switzerland, he may be admitted without a deposit. But if he flies to Switzerland and drives back by car, then there will be questions and entry will be very problematic.

Question: I wish you good health, Comrade General! Last hope for your advice. We lived with our family for 3 years in Greece. Three children, small. 2 years ago I bought an old Alfa Romeo from 1991. Recently we decided to return to live in our homeland (citizenship allows it). They left everything they had acquired, because... customs duty is high. But we left in our own car. They allowed the temporary import of the car for 2 weeks, but I would like to keep it and not take it out, I’m so used to it, it’s become my dear one. It turned out that because It’s over 7 years old; it costs about 3 thousand euros to clear it through customs, but I bought it for 1.5 thousand. This is what I wanted to ask: do we have any benefits in Russia for families with three children? Is it possible to get customs clearance cheaper? I really don’t want to part with her. She always helped us out. In addition, we do not have any other benefits for children, and the car is currently our main property. I would be very grateful if you suggest any way out.

Answer: Unfortunately, I can’t recommend anything worthwhile. Not only do you still have to pay the duty, but you can’t even register it. I don’t think she’s qualified for EURO-3. Nowadays it’s very tough with cars and there are no ways to get benefits. Don't try to solve the issue the "left" way. It won't work anyway. You now have a problem with the removal of your car.

Question: Hello, Alexander Mikhailovich! Please advise on the following issue: My sister’s (Russian citizen) husband is a Lithuanian citizen. Lives and works on the territory of the Russian Federation, has a residence permit. Several times I drove a personal car (purchased in Lithuania) into the territory of the Russian Federation for personal use. At the same time, the customs gave permission to import the car for a limited period (I don’t remember exactly for which period - no more than three months). Then it was necessary to “travel” to Lithuania, etc. The last time he entered the Russian Federation, customs did not allow the car through even for a limited period, arguing that since he has a residence permit, he must pay in full for customs clearance of the car. Please explain - what are the restrictions on the time limits for importing a car to a foreign citizen for personal use + how much does it cost + how does a “residence permit” affect this?

Answer: A foreign citizen can import a car duty free under the temporary import for the duration of your stay in Russia (usually this is the validity of the visa), but not more than a year. Thus, your relative, permanently residing in Russia, makes this benefit impossible for himself. I would advise your relatives to buy a car in Russia and drive it here, and drive a Lithuanian car there. You can, of course, clear this one through customs in Russia, but it’s not cheap, and sometimes it’s impossible.

Question: Hello. My student son, studying in St. Petersburg, is a Russian citizen, but has a permanent residence permit in Estonia. Under what conditions can he temporarily import into the Russian Federation a car registered to him in Estonia?

Answer: The website sets out in some detail the rules for the temporary import of cars into Russia. Russian citizens are allowed to temporarily import cars for a period of no more than six months, subject to making a deposit in the amount of customs duties payable upon release of the car for free use. You should decide whether to import it against a deposit or: deregister the car in Estonia, import the car, register it at customs, pay the duty and register it in Russia. You decide.

Question: I am a citizen of Russia (I have permanent residence in Leningrad region and there is temporary registration for 1 year - a separate certificate), I have a residence permit of the Republic of Lithuania. I drove in a car registered in Lithuania. Can I extend the temporary import of a vehicle, and where to apply?

Answer: Your temporary import will be extended subject to a deposit in the amount of customs duties. You can find out the amount of payments on the website www.tks.ru You should contact the North-Western excise post, Revolution Highway, 114

Question: Hello, My son is a citizen of Lithuania, on November 1 he received a temporary residence permit in Russia, while in Russia on a visa. And on November 10, he was denied an extension of the temporary import permit (deadline - November 20) of a car registered in Lithuania. He will not be able to leave before this date, since they will not have time to obtain an exit/entry visa. They explained this: 10,000 euros must be transferred to the customs account, and after issuing an exit-entry visa and crossing customs, this money will be returned to him. Comment on the correctness of the actions of the customs authorities.

Answer: As unfortunate as it is for you, in this situation the customs officers are right. Citizens of foreign countries have the right to import a car temporarily without paying a deposit. Permanent residents of Russia must pay a deposit when importing a car temporarily. Your son, having received permission to reside in Russia, has changed his status, and now he needs to make a deposit. It's better to take the car out. I wish you success, A.M. Puchkov.

Question: Good afternoon! I have been living in Germany for 4 years (permanent residence permit, no German citizenship), permanent registration at the Russian consulate in Germany. Can I temporarily, without making a deposit, enter the territory of the Russian Federation in a personal car that belongs to me, which is registered in Germany? In this situation, do I fall under the definition of Article 283, paragraph 1 of the Customs Code of the Russian Federation? Purpose of use: business trip. At the end of the trip, the car returns to Germany. Thank you in advance for your comprehensive answer and possible recommendations.

Answer: I think you can. In this case, your status is determined as “a person permanently residing abroad” and the vehicle registration does not change. However, it is not the Code that should be referred to. You are not a foreign citizen. You are a citizen of the Russian Federation permanently residing in Germany. This case is provided for by Government Decree No. 718. I wish you success, A.M. Puchkov.

Question: Dear Alexander Mikhailovich, Our family (citizens of Ukraine and the USA) is going to move to live in Russia (in the countryside). We would like to try living there for about a year first. We would like to bring our car with us. But it is from 2005 (under 3 years old). Please tell me: 1. Do we have the right to import things and a car into the Russian Federation for free on the basis of temporary entry? What documents do we need to provide to Customs to support this? 2. If we decide to stay (which I really hope), then we will then have to pay customs duty on the car (I assume that there is no duty paid for temporary entry) “retroactively” or based on the actual age of the car at the time the duty was paid? Thank you very much.

Answer: While you are still a US citizen, you will be allowed to import a car under temporary import duty free, provided that it is registered in the US. When you apply for permanent residence, all personal belongings will be released to you duty free. But you will have to pay a duty for the car. You will have to pay based on age (for 7-year-old cars it is higher), engine size and catalog price. Think about what's best to do. I wish you success, A.M. Puchkov.

Question: Dear Alexander Mikhailovich, our daughter, a citizen of the Russian Federation living in Moscow, is going to give us, my parents, a car for temporary use - for six months. In six months we are going to leave Kazakhstan in this car, moving to Russia for permanent residence. We must return the car to her then return it. What documents for the car must we present when crossing the Russian-Kazakh border and do we have to pay duties for this car if we return it to the owner after six months?

Answer: The question, frankly speaking, is complicated. The car must be registered in the Russian Federation. You will import it into Kazakhstan on the basis of a power of attorney and under the terms of temporary import for six months. By the way, you will take her out of Russia under the terms of temporary export and also on the basis of a power of attorney. However, the question arises: what is your current citizenship? If Kazakh, then based on Russian ones customs regulations, at the border when entering Kazakhstan, you may be asked for a deposit for the period of temporary import. If it's Russian, then no. I don’t know more precisely the Kazakh customs rules. According to Russians, nothing is stopping you. I wish you success, Puchkov A.M.

Question: Dear Alexander Mikhailovich! Please explain who can drive a car that was temporarily imported by a citizen of the CIS, i.e. Can he entrust the driving of this car to another person by proxy for some time?

Answer: Only the person who imported it can drive a temporarily imported car. At least it should be in the car. Control of such a vehicle cannot be transferred by proxy. I wish you success, Puchkov A.M.

Question: what passenger cars can be imported for temporary import and what is the registration procedure?
Answer: A citizen of the Russian Federation cannot import cars, or even trucks, under the temporary import regime. There are cases of import legal entities, but an individual cannot. Only a foreigner for the duration of the visa or our citizen working under a contract abroad and coming on vacation in a car registered there can only temporarily import a passenger car into our country. I wish you success, Puchkov A.M.

Many people prefer to buy a car abroad, believing that it is more profitable and better. This may be true, but when transporting a car across the border, there are many nuances and features that must be taken into account.

Basic Concepts

Customs declaration I - an application in the prescribed form, which contains exact information about the vehicle being moved across the customs border, and other information necessary for customs purposes.

Total customs payment- the amount of customs duty, value added tax, excise tax and customs fees for customs clearance.

Customs duty- a mandatory payment collected by the customs authority when importing (exporting) goods into the customs territory of the country.

Customs duties- type of customs payments in national and (or) foreign currency collected for customs clearance of vehicles transported across the customs border.

Excise tax- an indirect tax included in the price of the goods, paid by the buyer.

Value added tax (VAT)- tax on goods and services received by the country's budget.

Customs value- prices of goods at the time of crossing the customs border, determined in accordance with the law of the Russian Federation “On Customs Tariffs” and used when imposing duties on goods.

Cars - cars, classified in commodity positions 8702* and 8703** of the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation (TN FEA of the Russian Federation).

New cars- cars that have been manufactured for 3 years or less, regardless of the mileage.

Not new cars- cars that have been manufactured for more than 3 years.

* Vehicles designed to transport 10 people or more, including the driver.

** Passenger cars and other motor vehicles intended for the transport of people (except for motor vehicles of heading 8702), including cargo and passenger vehicles - vans and racing cars.

In the case of import by individuals into the customs territory of the Russian Federation of cars (with the exception of new cars), a single rate of customs duties and taxes is applied in the amount of:

• 0.85 euros per 1 cm.cub. engine displacement, if its volume does not exceed 2500 cm3. inclusive;
• 1.4 euros per 1 cm. cubic. engine displacement greater than 2500 cm3.

Required documents

• a customs declaration on the import of a vehicle, filled out at a checkpoint on the border of the Russian Federation with a mark from the customs authority at the border;
• a general passport and other documents identifying the owner or the person performing customs clearance by proxy;
• foreign passport, sailor's passport, military personnel identification card, etc. with marks of border guards;
• documents confirming the status of an individual entrepreneur registered in accordance with the legislation of the Russian Federation (if such status exists);
• documents for a vehicle imported into the Russian Federation:
  - old-style technical passport (for CIS countries) with a mark on deregistration with the traffic police;
  - a new-style technical passport with marks on the passage of Russian customs and an indication of the owner of the car, as well as a mark from the traffic police about deregistration in the country of purchase;
  - registration certificate (for used cars) or other document issued in the country of purchase, indicating the owner and technical data of the vehicle.;
• documents confirming ownership, legality of possession and use of the vehicle:
  - bill of sale with border customs marks;
  - certificate-invoice, invoice of the seller’s company, sales receipt indicating the trading company, store, last name and first name of the seller;
  - agreement of donation, exchange, purchase and sale (with border customs marks), notarized in the country of acquisition, donation, etc.;
  - when driving a car across European countries - an international driving registration certificate (multivisa), which is a guarantee that the car was purchased legally and is not registered with the police as stolen;
  - when transporting a car to Russia from European countries - an insurance contract;
  - when transporting a car by carrier companies - a contract of carriage;
  - power of attorney to transport vehicles if the car is not imported by the owner.
• documents confirming overhead costs incurred by the buyer:
  - insurance for travel through the territory of a foreign state, including the territory of the CIS countries;
  - certificates of deregistration with foreign police and re-registration of the car;
  - receipts for payment for registration of a car on the territory of foreign states, at the border, etc.;
  - expert declaration of a foreign state for registration of a vehicle at customs;
• documents confirming the technical condition of the vehicle (examination reports, conclusion of a customs laboratory, forensic medical examination, auto expert bureau, expert bureau of the Chamber of Commerce and Industry, etc.);
• in the event of a car accident on the way to the Russian border - a technical inspection report of the car from the traffic police and information about the repairs performed (certificates from the police of a foreign state);
• in the event of a road traffic accident (accident) en route to the Russian border - submission of the relevant document from the police of a foreign state.

The cost of the car in this case is determined at the time of crossing the border of the Russian Federation on the basis of the documents presented during the declaration. Only after complete customs assessment and release of the goods for free circulation does the declarant have the right to apply for an adjustment to the price change from the State Customs Committee, taking into account the quality and technical condition, attaching the following documents:

• inspection report from the customs inspector with a detailed description;
• a report on how the car was involved in an accident;
• a certificate from the traffic police of the country - non-resident with a stamp and signature.

Rules for moving vehicles across the customs border of Russia

1. General Provisions

• vehicles - passenger cars classified in commodity positions 8702 and 8703 of the Commodity Nomenclature of Foreign Economic Activity of the CIS;
• new vehicles - vehicles that have been manufactured for 3 years or less, regardless of mileage;
• total customs payment - an amount equivalent to the amount of customs duties, value added tax, excise taxes and other taxes, the collection of which is entrusted to the customs authorities, and collected without division into sources.

A simplified, preferential procedure includes full or partial exemption from customs duties and taxes or the application of uniform rates of customs duties and taxes, as well as the non-application of economic policy measures to goods in accordance with the customs legislation of the Russian Federation.

Customs duties in respect of vehicles transported by individuals in a simplified, preferential manner are assessed and collected using a customs receipt order.

1.4. When individuals move vehicles intended for production or other commercial activities, as well as in all other cases of import and export of vehicles not provided for by these Rules, or in the event of an individual’s refusal to apply the simplified, preferential procedure, the general procedure and conditions of the tariff are applied. and non-tariff regulation, taxation and customs clearance provided for participants in foreign economic activity. Features of customs clearance of such vehicles are established by other regulations. legal acts State Customs Committee of Russia.

1.5. Vehicles not subject to these Rules, as well as parts (including spare parts) and accessories to vehicles not intended for production or other commercial activities, are transported by individuals across the customs border of the Russian Federation in a simplified preferential manner in accordance with other regulations State Customs Code of Russia relating to the movement of goods by individuals across the customs border of the Russian Federation.

2. Import of vehicles into the customs territory of the Russian Federation

For vehicles (except new vehicles), regardless of country of origin, whose engine capacity exceeds 2500 cc. centimeters, a single rate of customs duties and taxes is applied in the amount of 1.4 euros per 1 cubic meter. centimeter of engine displacement, except for the cases provided for in clauses 2.3 - 2.6, subclause 2.8.1 of clause 2.8 and clause 2.11 of these Rules.

2.2. When importing by individuals crossing the customs border of the Russian Federation new vehicles whose country of origin is a foreign state, such persons pay a total customs payment, except for the cases provided for in paragraphs 2.3, 2.4, 2.6 and subparagraph 2.8.1 of paragraph 2.8 of these Rules.

For new vehicles whose country of origin is the Russian Federation, a single rate of customs duties and taxes is applied in the amount of 1 euro per 1 cubic meter. centimeter of engine displacement, except for the cases provided for in paragraphs 2.3, 2.4, 2.6 and subparagraph 2.8.1 of paragraph 2.8 of these Rules.

2.3. Individuals recognized in the prescribed manner as refugees or forced migrants may import by any means, without paying customs duties and taxes, a vehicle whose country of origin is the Russian Federation or another CIS member state and which was purchased by these persons before entering the Russian Federation, if nothing else is provided international treaties Russian Federation.

These persons may take advantage of the customs benefits provided for by these Rules within 3 years from the date of receipt of refugee or forced migrant status, provided that the specified status is maintained at the time of customs clearance of the vehicle.

2.4. Individuals moving from foreign countries to the Russian Federation for permanent residence may import by any means, without paying customs duties and taxes, a vehicle whose country of origin is the Russian Federation or another CIS member state and which was purchased by these persons before entering the Russian Federation. Federation, unless otherwise provided by international treaties of the Russian Federation.

These persons may take advantage of the customs benefits provided for by these Rules within 3 years from the date of their first entry into the territory of the Russian Federation with the stated purpose to the customs authorities of relocating to a permanent place of residence in the Russian Federation or obtaining a residence permit or permanent registration at the place of residence in the Russian Federation .

Customs benefits are provided if the vehicle belonged to the specified persons before the first entry into the territory of the Russian Federation with the purpose of resettlement for permanent residence in the Russian Federation declared to the customs authorities, provided that the vehicle is imported from the territory of the state in which these persons are permanently resided until the moment of their first entry into the territory of the Russian Federation with the purpose declared to the customs authorities of resettlement for permanent residence in the Russian Federation.

For the purposes of receiving customs benefits, persons are recognized as moving to a new permanent place of residence in accordance with the Rules for the movement of goods under a simplified preferential procedure by individuals across the customs border of the Russian Federation, approved by the State Customs Committee of Russia, as well as other regulatory legal acts of the State Customs Committee of Russia related to the provision of customs benefits when relocation to a new permanent place of residence.

2.5. Individuals permanently residing in the Russian Federation may import in any way, without paying customs duties and taxes, vehicles originating from the territory of the former USSR or released for free circulation on its territory and owned by these individuals or members of their families from the date no later than 31 December 1991 inclusive.

2.6. Individuals permanently residing outside the Russian Federation may temporarily import, when crossing the customs border of the Russian Federation, one vehicle registered in a foreign state for the duration of their stay on the territory of the Russian Federation, but not more than one year inclusive, without paying customs duties and taxes provided that during this period such vehicle will not be used for production or other commercial activities, alienated, transferred for use, possession or disposal to other persons. In relation to these vehicles, it is possible to obtain an extension of temporary importation within one year without paying customs duties and taxes, subject to the stated conditions.

In the case of temporary import of vehicles for a period of more than one year, two extensions of the period of temporary import for a period of up to one year are allowed, subject to payment of 50 percent of the total customs payment for each such extension. Temporarily imported vehicles are subject to mandatory export outside the Russian Federation before the expiration date of temporary import. When exporting outside the Russian Federation, amounts paid are not refunded.

Repeated temporary import by an individual of a vehicle returned by the specified person outside the Russian Federation after temporary import for a period of at least 6 months is not allowed without payment of customs duties and taxes for 6 months from the date of export of the vehicle.

Persons permanently residing outside the Russian Federation and temporarily registered on the territory of the Russian Federation in accordance with the established procedure may import vehicles in any way. In other cases, temporary import of a vehicle is allowed only when an individual is traveling across the customs border of the Russian Federation.

The use of vehicles for production or other commercial activities, alienation, transfer for use, possession or disposal to another person is permitted with the permission of the customs authority, subject to payment of customs duties and taxes in accordance with clauses 2.1 and 2.2 of these Rules and compliance with other requirements stipulated by customs legislation.

2.7. Individuals permanently residing in the Russian Federation cannot temporarily import vehicles, except for the cases provided for in subclauses 2.8.1 and 2.8.2 of clause 2.8 of these Rules.

2.8. In the case of import by individuals from the territory of the Kaliningrad region and other constituent entities of the Russian Federation to the rest of the customs territory of the Russian Federation of vehicles for which, when imported into these territories, benefits were provided for the payment of customs duties and taxes in accordance with the customs regime of the free customs zone, customs duties and taxes are levied in accordance with clauses 2.1 and 2.2 of these Rules, regardless of the purposes, circumstances and period of import of such vehicles.

2.8.1. Individuals permanently residing in the Kaliningrad region may temporarily, for a period of no more than 2 months inclusive, import, without paying customs duties and taxes into the rest of the customs territory of the Russian Federation, vehicles previously imported into the territory of the Kaliningrad region in accordance with the customs regime of free customs clearance. zones and registered in accordance with the established procedure in the units of the State Security Inspectorate traffic in the specified territory, subject to ensuring the payment of customs duties or submitting an obligation to re-import vehicles into the Kaliningrad region in the manner determined by the State Customs Committee of Russia.

Such vehicles cannot be alienated, transferred for use, possession or disposal to other persons outside the territory of the Kaliningrad region. In case of failure to comply with the specified conditions, as well as in the event that the vehicles are not imported back into the specified territory from which they were previously removed before the expiration of deadline, in relation to such vehicles, customs duties and taxes are levied in accordance with clauses 2.1 and 2.2 of these Rules.

2.8.2. The procedure specified in subclause 2.8.1 of this clause also applies in cases of import into the rest of the customs territory of the Russian Federation of vehicles previously imported into the territory of the constituent entities of the Russian Federation with the use of benefits for the payment of customs duties and taxes in accordance with the customs regime of the free customs zone and registered in accordance with the established procedure in the divisions of the State Road Safety Inspectorate in the specified territories, by individuals permanently residing in the specified territories.

2.9. The application of uniform rates of customs duties and taxes, as well as exemption from customs duties and taxes provided for in paragraphs 2.1, 2.2 and 2.8 of these Rules, applies only to cases of import by an individual of one vehicle.

Benefits for paying customs duties and taxes in the case of importing a vehicle in the form of unaccompanied baggage are provided upon presentation of documents confirming the following circumstances:

• a) the vehicle belonged to an individual during his stay outside the Russian Federation;
• b) the conclusion of an agreement on the carriage of unaccompanied baggage and the sending of the vehicle to the Russian Federation or the transfer of authority to another person to transport the vehicle to its destination in the Russian Federation were carried out outside the Russian Federation;
• c) the country of destination of the imported vehicle is indicated in the shipping documents as the Russian Federation;
• d) the recipient of the vehicle is the person claiming the benefit;
• e) upon returning to the Russian Federation, the person claiming the benefit notified the import of the vehicle as unaccompanied luggage to the customs authority located at the checkpoint across the customs border of the Russian Federation, in the manner specified in subclause 4.3.3 of clause 4.3 of these Rules.

2.11. In relation to vehicles originating from and imported by individuals into the Russian Federation from the CIS member states, regardless of the moment of their release, individuals may pay (instead of customs payments at the uniform rates of customs duties and taxes provided for in clause 2.1 of these Rules) the aggregate customs payment, which includes only amounts equivalent to the amounts of taxes, the collection of which is entrusted to the customs authorities in relation to goods originating and imported from these states, subject to payment in the amounts provided for by the legislation of the Russian Federation.

2.12. In relation to vehicles imported by individuals from the Republic of Belarus, customs clearance is not carried out in cases of import of vehicles:

• a) whose country of origin is the Republic of Belarus;
• b) originating from the territory of a state other than the Republic of Belarus, including the Russian Federation, released for free circulation on the territory of the Republic of Belarus, in the case of transferring the paid amounts of customs duties and taxes to the federal budget of the Russian Federation and fulfilling other requirements established by the legislation of the Russian Federation;
• c) released for free circulation on the territory of the Russian Federation, if their import is carried out after export from the Russian Federation to the Republic of Belarus without customs clearance in accordance with Decree of the Government of the Russian Federation dated June 23, 1995 583 “On measures to implement the Decree of the President of the Russian Federation dated May 25 1995 525 “On the abolition of customs control on the border of the Russian Federation with the Republic of Belarus” (Collected Legislation of the Russian Federation, 1995, 26, Art. 2480).

3. Export of vehicles from the customs territory of the Russian Federation

3.2. Individuals permanently residing in the Russian Federation may temporarily export, when crossing the customs border of the Russian Federation, one vehicle registered on the territory of the Russian Federation, necessary for personal use in foreign countries, for the period of temporary stay in these states without paying customs duties and taxes .

3.2.1. When individuals re-import into the customs territory of the Russian Federation vehicles previously temporarily exported outside the Russian Federation, customs duties and taxes are not levied if such import is carried out no later than 1 year from the date of acceptance by the customs authority of the customs declaration in relation to the vehicle during temporary export .

4. Customs clearance of vehicles transported across the customs border of the Russian Federation

Vehicles temporarily imported into the Russian Federation for a period of up to 2 months inclusive, as well as exported from the Russian Federation, in the event of their movement across the customs border of the Russian Federation by individuals traveling on the specified vehicles, during customs clearance are subject to declaration in a simplified manner by submitting to the customs authority of the customs declaration, the form of which is approved by Order of the State Customs Committee of Russia dated January 25, 1999 38 “On approval of the Instructions for customs clearance and customs control of goods transported across the customs border of the Russian Federation by individuals and not intended for production or other commercial activities” (registered by the Ministry of Justice of Russia 04/16/99, registration 1756) (hereinafter referred to as declaration TD-6).

4.2. When importing vehicles into the Russian Federation, individuals traveling on said vehicles across the customs border of the Russian Federation shall notify the customs authority of crossing the customs border of the Russian Federation. Notification is made on the declaration form TD-6, filled out by an individual for goods transported across the customs border of the Russian Federation. Information about the vehicle is indicated in the appropriate columns of the TD-6 declaration.

To carry out the main customs clearance, vehicles are sent to the customs authorities specified in clause 4.11 of these Rules, in accordance with the rules for the delivery of goods under customs control established by the regulatory legal acts of the State Customs Committee of Russia in relation to such vehicles, if their main customs clearance is not carried out in customs authorities in the regions of whose activity there are checkpoints across the customs border of the Russian Federation.

4.3. In order to carry out customs clearance, individuals simultaneously with the customs declaration TD-7 submit to the customs authority transport and shipping documents identifying the vehicle, documents confirming the right of ownership and / or possession of this vehicle by the person moving it; as well as other documents necessary for customs purposes.

4.3.1. If an individual claims to receive customs benefits provided for in clauses 2.3 - 2.6, 2.8 and 2.11 of these Rules, then simultaneously with the customs declaration, this person must submit to the customs authority an application indicating the facts and circumstances, the presence of which is the basis for receiving customs benefits. Such a statement is drawn up in any form. The application must be accompanied by documents confirming the information specified in the application.

4.3.2. In the case of import of vehicles specified in subparagraphs “a” and “b” of paragraph 2.12 of these Rules, their status must be confirmed by documents confirming the release of vehicles on the territory of the Republic of Belarus for free circulation and the transfer of paid amounts of customs duties and taxes to the federal budget Russian Federation, in the manner prescribed by law.

The status of vehicles specified in subparagraph "c" of paragraph 2.12 of these Rules must be confirmed by documents confirming the origin of vehicles from the territory of the Russian Federation or their release for free circulation on the territory of the Russian Federation, as well as export to the Republic of Belarus in the prescribed manner. As documents confirming the export of vehicles to the Republic of Belarus, documents on registration of vehicles with the authorities carrying out state registration and registration of vehicles in the Republic of Belarus. In the absence of the specified documents necessary information may be declared by the owner of the vehicle in an application submitted to the customs authority in any form outlining the specified circumstances.

4.3.3. To confirm stay outside the Russian Federation, circumstances of stay and location outside the Russian Federation (and other circumstances), customs authorities may, in particular, accept as supporting documents:

• an identity document with marks of crossing the border of the Russian Federation;
• confirmation of the official representation of the Russian Federation abroad;
• a document confirming the permanent or temporary registration of an individual in the territory of a foreign state;
• an extract from the employer’s legal act on the provision of leave or business trip, certified by the employer;
• other documents confirming these circumstances.

Notification is made by an individual applying for customs benefits when traveling across the customs border of the Russian Federation by indicating information about the vehicle in the appropriate columns of the TD-6 declaration. In this case, the number of imported vehicles is indicated - in the column of the declaration, intended for the declaration of goods separately from the owner, as well as information allowing to identify the vehicle - on the reverse side of the declaration, which includes:

• available data on transport and shipping documents (name and date of preparation of documents on the acquisition of a vehicle and shipment as unaccompanied baggage or the transfer of authority to import a vehicle to another person);
• make, model, year of manufacture of the vehicle;
• vehicle identification number, along with which the body, chassis and engine numbers of the vehicle may be separately indicated.

"Subject to re-import into the Kaliningrad region before ______. Use for production or other commercial activities, transfer for use, possession or disposal to another person is not allowed."

Registration and accounting of such vehicles is carried out by customs authorities located in the Kaliningrad region, in relation to the procedure established by the Temporary Rules for registration and registration by customs authorities of vehicles registered in other countries and located on the territory of the Russian Federation for a period of up to 6 months, approved by the Order of the State Customs Committee of Russia dated 03/02/95 137 (registered by the Ministry of Justice of Russia on 04/18/95, reg. 836), with the features established by these Rules.

4.5. Customs control over the movement of vehicles specified in subclause 2.8.2 of clause 2.8 of these Rules is carried out in relation to the procedure established by clause 4.4 of these Rules.

4.6. For the purposes of calculating and paying customs duties and fees calculated as a percentage of the customs value of taxable vehicles, in accordance with these Rules, the customs value of vehicles imported by individuals into the customs territory of the Russian Federation is determined on the basis basic principle: the price at which this or a similar product is sold or offered for sale in the ordinary course of retail trade under conditions of full competition.

When sending vehicles to the Russian Federation, the customs value includes the costs of delivering these vehicles to the airport, port or other place of import into the Russian Federation.

4.7. The customs value is declared by the individual moving the vehicles in the declaration TD-7. In order to confirm the declared value, the person submits documents (invoices, checks, certificates, etc.) to the customs authority.

The customs authority has the right to make a decision on the correctness of the customs value of vehicles declared by a person.

In the absence of documents confirming the correctness of determination of the customs value declared by the person, or if there are grounds to believe that the declared value is not reliable, the customs authority may independently determine the customs value of imported vehicles on the basis of price information available to the customs authority in relation to such Vehicle.

When using the specified price information, the customs authority may adjust it depending on the quality of the imported vehicle, its reputation in the market, country of origin, time of manufacture and other factors affecting the price of the vehicle, in the manner determined by the State Customs Committee of Russia.

In order to monitor the correctness of determination of customs value, the State Customs Committee of Russia communicates to the customs authorities the information indicated in the catalogs of foreign companies, and also determines the procedure for using such information for customs assessment.

If a person disagrees with the decision of the customs authority regarding the determination of the customs value of vehicles, this decision may be appealed in accordance with Section XIII of the Customs Code of the Russian Federation. When considering a complaint, a superior executive customs authority or a higher customs authority has the right to order an examination.

4.8. For customs clearance of vehicles, including registration of extension of the period of their temporary import, customs duties in the amount of 5 euros per vehicle are charged, but not more than 0.1 percent of their customs value. In cases of customs clearance of vehicles with payment of a total customs payment, customs duties for customs clearance of vehicles are charged in the amount of 0.1 percent of their customs value.

For customs clearance of vehicles outside the working hours of customs authorities and outside their locations, customs fees for customs clearance are charged at double the rate.

Customs fees for customs clearance of vehicles are not charged in the following cases:

• movement of vehicles across the customs border of the Russian Federation in accordance with international treaties of the Russian Federation, which establish exemption from their payment;
• temporary import into the Russian Federation for a period of up to 2 months inclusive of vehicles by individuals permanently residing outside the Russian Federation;
• export, including temporary export, outside the Russian Federation of vehicles by individuals traveling on the specified vehicles.

Refunds of customs duties and taxes are made upon applications of these persons.

4.10. When exporting from the Russian Federation vehicles imported in accordance with these Rules, no refund of customs duties and taxes paid or collected upon import of such vehicles is made.

4.11. Customs clearance of vehicles imported into the Russian Federation and exported from the Russian Federation is carried out by customs authorities in the region of whose activities on the territory of the Russian Federation reside (registered in the prescribed manner) individuals moving vehicles across the customs border of the Russian Federation, unless otherwise provided regulatory legal acts of the State Customs Committee of Russia.

Customs clearance of vehicles temporarily imported into the Russian Federation for a period of up to 2 months, as well as exported from the Russian Federation, in the event of their movement across the customs border of the Russian Federation by individuals traveling on the specified vehicles, is carried out by the customs authorities in the region of activity of which they are located checkpoints across the customs border of the Russian Federation. Further extension of the terms of temporary import of vehicles can be carried out by customs authorities in the region of whose activity on the territory of the Russian Federation such persons will be temporarily located (temporarily reside and (or) registered) in the prescribed manner.

With the permission of the customs authority, customs clearance of vehicles may be carried out by other customs authorities. Customs duties for customs clearance in these cases are charged at double the rate.

The State Customs Committee of Russia may establish by other regulatory acts that customs clearance individual categories of vehicles can be carried out only by certain customs authorities, and determine the procedure for customs clearance of these vehicles.

4.12. In relation to vehicles temporarily imported for a period of up to 6 months by individuals permanently residing outside the Russian Federation, it is allowed to carry out customs clearance with the issuance of a vehicle import certificate for the entire period of temporary import, regardless of the frequency of movement of these vehicles at the customs border of the Russian Federation in during the specified period.

Each time a vehicle crosses the customs border of the Russian Federation, a customs officer located at a checkpoint on the customs border of the Russian Federation makes a note on the back of the vehicle’s import certificate indicating the date the vehicle crossed the customs border of the Russian Federation, certified by a signature and an imprint of a personal numbered seal.

4.13. To carry out customs clearance, vehicles imported by individuals must be placed in places designated for this by the customs authorities in the prescribed manner. Before the end of the temporary storage period for vehicles placed in the specified places, the requirements established for them for customs clearance must be met. The maximum period for temporary storage of vehicles imported by individuals is two months.

In case of failure to comply with the established requirements before the end of the temporary storage period, the vehicles are subject to export outside the Russian Federation under customs control. 4.14. After completion of customs clearance, customs authorities issue the following documents for vehicles:

• a vehicle import certificate for registration of vehicles imported temporarily, and for registration of vehicles in the divisions of the State Road Safety Inspectorate of the Ministry of Internal Affairs of Russia;
• vehicle passport (PTS), with the exception of vehicles imported temporarily;
• customs receipt order, if customs duties were paid.

The PTS is issued only to the owner of the vehicle.

5. Final provisions

5.2. Repair of vehicles associated with their import into the customs territory of the Russian Federation or export from this territory by individuals is carried out in accordance with other regulations of the State Customs Committee of Russia.