Import VAT (Russia)
Value Added Tax paid at Russian customs upon import — 20% or 10% of (customs value + import duty) — recoverable as input tax for OSNO companies.
In detail
Import VAT (ввозной НДС) is paid at the Russian border before goods are released from customs. It is charged at: 20% for most goods; 10% for food products, children's goods, books, and certain medical items (per Article 164 of the Russian Tax Code); 0% for certain technology equipment not produced in Russia. The VAT base is: (customs value + import duty). Payment: to the Federal Customs Service account before or simultaneously with customs declaration filing. For OSNO-registered companies (standard corporate tax), import VAT paid at customs is fully recoverable as input VAT credit. Required: customs declaration (ДТ) with the 'Released' stamp and a bank payment order. For companies on simplified tax systems (УСН) or individual entrepreneurs without VAT registration, import VAT is a non-recoverable cost that must be included in product cost. This 20% difference makes customs clearance method (proper ДТ vs. grey DDP) highly material for OSNO taxpayers.
Examples
- →Import VAT for an OSNO company: paid ₽200,000 at customs → shown in VAT return → returned as credit against sales VAT
Related terms
Customs Value
The taxable base for calculating import duties and VAT, generally equal to the CIF value of goods at the point of entry into the customs territory.
DDP (Delivered Duty Paid)
Incoterms 2020 rule: seller takes maximum responsibility — delivers to the buyer's premises with all import duties and taxes paid.
Customs Broker
A licensed professional authorized to file customs declarations and manage customs clearance on behalf of importers and exporters.