Russian customs clearance: how the total payment is built up
Customs value, duty, VAT and fees: the formula and a worked example. Useful when your Russian customer asks what the goods will really cost landed.
Four steps to the total
- 1Customs value
The basis for all payments: the invoice price plus delivery to the EAEU border (depending on the Incoterms rule). It is not the “price on the receipt” but a calculated figure. - 2Duty
The rate depends on the HS (TN VED) code: usually 0–20%, sometimes a specific rate in € per kg. It is charged on the customs value. - 3VAT
22% (the standard rate from 2026) or 10% for certain goods, charged on customs value + duty + excise. VAT-registered importers deduct the import VAT. - 4Fees
Customs processing fees, the broker’s services and storage at the temporary storage warehouse if the cargo waits for release.
Worked example
| Item | Amount |
|---|---|
| Goods (EXW) | €10,000 |
| Delivery to the border | €1,500 |
| Customs value | €11,500 |
| Duty 5% | €575 |
| VAT 22% on (11,500 + 575) | €2,656.50 |
| Total payments on top of goods and logistics | approx. €3,231 |
Illustrative calculation; the actual rates depend on the HS code and the date of import.
What you as the supplier can influence
The correct HS code and a certificate of origin (EUR.1) can lawfully reduce the duty for your Russian customer — we calculate this in advance. A precise product description on the invoice helps customs confirm the right code, and a clearly stated Incoterms rule shows which delivery costs are added to the customs value.
Your customer pays the Russian duty and VAT; your part is an accurate, honest invoice and packing list. An understated value does not save anything: customs compares declared values with its reference prices and adjusts them, with penalties on top.
Frequently asked questions
What is the import VAT rate in Russia?
The standard rate is 22% from 2026; a reduced rate of 10% applies to certain goods. VAT is charged on the customs value plus duty and excise.
Is freight included in the customs value?
Yes, delivery up to the EAEU border is added to the invoice price. How much of it is already in your price depends on the Incoterms rule.
Can the duty be reduced legally?
Yes — through the correct HS classification and, where applicable, a certificate of origin such as EUR.1. We check both before the goods ship.
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