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Foreign economic activity. A special procedure for levying excise taxes on certain imported goods, their intended purpose (the most important)

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43. Special procedure for collecting excise taxes on certain imported goods, their intended purpose

The system of tax regulation of the import of certain categories of excisable goods provides for a special procedure for levying excises (alcoholic beverages and cigarettes) in order to ensure the completeness of the collection of this tax and prevent their illegal import into Russia, as well as taking into account the requirements of the International Monetary Fund.

Its result is to influence the degree of price increase. The meaning of the special procedure for levying excise taxes on certain imported goods is to mark imported goods with an excise duty stamp and a special stamp.

The import of unmarked goods is allowed only in the re-export and transit regime, as well as by individuals for personal consumption within the established limits.

Alcoholic products (more than 9% alcohol), tobacco and tobacco products imported into the territory of the Russian Federation are subject to labeling with an excise duty stamp. Responsibility for marking goods is the persons who have acquired excise stamps, as well as persons who actually move goods across the border of the Russian Federation.

To purchase stamps of excise duty, the importer submits to the excise customs post an application for their purchase indicating the quantity by type, a copy of the contract and license for the right to sell alcoholic products, as well as a payment document for payment for the purchase of stamps.

Upon receipt of excise stamps, it is necessary to present a guarantee obligation of an authorized bank to ensure payment of the remaining amount of customs payments (as the difference between the amount of excises payable during customs clearance of stamped excisable goods and the amount of purchase of stamps) or a confirming payment document on depositing an excise post on account of payment the remaining amount of customs payments.

The importer transfers the received stamps to the manufacturer for application on goods. No warranty is required to obtain special stamps.

The cost of one stamp of excise duty includes its price and part of the excise tax, set in euros. The cost of a special stamp includes the average price of its production, which is set at 0,01 euros.

The total number of brands purchased must not exceed 130% of the quantity of each type of product provided for by the contract.

In case of non-fulfillment or incomplete supply of excisable goods subject to labeling, or if stamps are damaged, the importer is obliged to return stamps within 8 months from the date of purchase of excisable and one year - special stamps.

Marked excisable goods are placed in designated customs terminals (temporary storage warehouses and customs warehouses) located in the region of the recipient and declared by the importer when buying stamps, for customs clearance. Locations of customs terminals are indicated in special periodicals.

In cases stipulated by law, the customs authorities shall check whether the goods or their packaging have special marks, identification marks or other means of designating goods used to confirm the legality of their importation into the customs territory of the Russian Federation.

Not subject to import labeling:

▪ alcoholic products bottled in packaging (containers) with a capacity of up to 0,05 or more than 25 liters;

▪ goods for official and equivalent representative offices, as well as for personal use of employees (including families) of these representative offices;

▪ goods imported by individuals not for production or other commercial purposes;

▪ goods imported as exhibition samples and samples for certification tests in quantities of no more than 5 units of alcoholic products and 200 units of tobacco products of each type.

Author: Bobkova O.V.

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