How do I calculate import duties and VAT for goods shipped from China to Russia?

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Import duties and VAT in Russia are calculated based on the customs value of the goods. Here is the step-by-step process: Step 1 — Determine the HS code (ТН ВЭД). The 10-digit code determines the duty rate (0–25% depending on the product category) and VAT rate (0%, 10%, or 20%). Step 2 — Calculate customs value. If your terms are FOB: customs value = FOB price + ocean freight to the Russian border + insurance. If CIF: customs value = invoice price (freight and insurance already included). Step 3 — Calculate import duty: customs value × duty rate %. Step 4 — Calculate VAT: (customs value + duty) × VAT rate (usually 20%). Step 5 — Add customs clearance fee (fixed, based on customs value, ranges from ₽1,067 to ₽34,589). Example: goods worth $10,000 FOB + $1,200 freight + $100 insurance = $11,300 customs value. At duty rate 5% and VAT 20%: duty = $565, VAT = ($11,300 + $565) × 20% = $2,373. Total customs payments: ~$2,938. For companies on the general tax regime (OSNO), import VAT is recoverable as input tax upon customs clearance.