When the ordered goods cross the

[sadiksojib35]

Import VAT
If products are imported to Russia from abroad, they are subject to import VAT. VAT is also imposed on the import of services. Let's figure out how it works.

Let's say a company or an individual orders something tunisia whatsapp number data from abroad. Russian border, they come under customs control. Customs clearance is carried out.

At this stage, the so-called customs value of the goods is determined, which consists of the purchase price and the importer’s costs for its delivery (for example, sea freight and insurance).

Further, a customs duty may be added to it, which the importer must pay for the fact of importing the goods, and if certain types of products and substances are imported, an excise duty may also be added.

VAT is charged on this total amount (customs value + import customs duty + excise tax) at a rate of 20% (or 10% or 0% for some product categories).

After this, the importer must pay the calculated VAT at customs. There is an important nuance from a financial point of view: if the importing company is a taxpayer in Russia, it can claim the paid import VAT as a deduction.

For example, if she sells imported goods on the territory of the Russian Federation, she will be able to reduce her total VAT payable for their sale by this amount and avoid double taxation.