Foreign economic activity. Features of collection and refund of value added tax and excise taxes under various customs regimes (the most important)

Lecture notes, cheat sheets
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Foreign economic activity. Features of collection and refund of value added tax and excise taxes under various customs regimes (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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42. Peculiarities of collection and refund of value added tax and excise taxes under various customs regimes

When importing goods to the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

▪ when released for free circulation, VAT is paid in full;

▪ when placing goods under the customs regime of re-import, the taxpayer pays the amounts of VAT from which he was exempt, or the amounts that were returned to him in connection with the export of goods;

▪ when placing goods under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, movement of supplies, VAT is not paid;

▪ when goods are placed under the customs regime for processing in the customs territory, VAT is not paid provided they are exported within a certain period of time;

▪ when goods are placed under the customs regime of temporary import, full or partial exemption from VAT is applied in the manner prescribed by the Labor Code of the Russian Federation;

▪ when importing products of processed goods placed under the customs regime of processing outside the customs territory, full or partial exemption from VAT is applied in the manner prescribed by the Labor Code of the Russian Federation;

▪ When goods are placed under the customs regime of processing for domestic consumption, VAT is paid in full.

RџSЂRё export goods from the customs territory of the Russian Federation are taxed in the following order:

▪ when exporting goods from the territory of the Russian Federation under the customs export regime, VAT is not paid;

▪ when goods are exported outside the Russian Federation under the customs regime of re-export, the VAT amounts paid upon import are returned;

▪ when exporting goods transported across the border of the Russian Federation under the customs regime for moving supplies, no tax is paid;

▪ when exporting goods from the territory of the Russian Federation in accordance with other regimes, tax exemption and (or) refund of tax amounts paid is not provided.

RџSЂRё import excisable goods to the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

1) when excisable goods are released for free circulation and when excisable goods are placed under the customs regime of processing for domestic consumption, the excise duty shall be paid in full;

2) when excisable goods are placed under the customs regime of re-import, the taxpayer shall pay the amounts of excise from payment of which he was exempted or which were returned to him in connection with the export of goods;

3) when excisable goods are placed under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, excise is not paid;

4) when excisable goods are placed under the customs regime of processing in the customs territory, excise duty shall not be paid provided that they are exported within a certain period of time. When products of processing are released for free circulation, the excise tax is paid in full;

5) when excisable goods are placed under the customs regime of temporary import, full or partial exemption from payment of excise tax is applied.

RџSЂRё export Excisable goods are taxed in the following order:

1) when goods are exported under the customs regime of export outside the Russian Federation, excise is not paid or the amount of excise paid is returned by the tax authorities of the Russian Federation;

2) when goods are exported under the customs regime of re-export outside the Russian Federation, the amounts of excise paid upon importation into the territory of the Russian Federation shall be refunded;

3) when exporting excisable goods from the territory of the Russian Federation in accordance with customs regimes other than those indicated above, exemption from payment of excise duty and (or) return of the paid amounts of excise duty shall not be made.

Author: Bobkova O.V.

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