Import VAT

Import VAT is paid to Russian customs when the goods are released — by the importer, on top of the duty.

What is import VAT?

Import VAT is paid at customs when the goods are released. From 2026 the standard rate is 22%; a reduced rate of 10% applies to certain categories such as some food, children’s and medical goods. The tax base is the customs value plus duty plus excise. VAT-registered importers can then deduct this import VAT.

For you as an EU supplier the Russian import VAT is your customer’s cost, not yours. On your side, the export itself is zero-rated for VAT — provided you hold proof of export, such as the EX1 export declaration we lodge for you.

How it works in practice

Import VAT is paid at customs before release — together with the duty, from the importer’s single personal account. Because the base is customs value plus duty plus excise, the total burden is higher than “22% of the price”.

A VAT payer on the general tax regime deducts the VAT paid on the basis of the goods declaration and payment documents, so we give the customer the full set: the declaration marked as released and proof of payment.

Import VAT: frequently asked questions

Can import VAT be avoided on the simplified tax regime?

No, everyone pays import VAT, including companies on the simplified regime and sole traders. The difference is that on the general regime it is deducted, while on the simplified regime it becomes part of the cost of the goods.

How is import VAT deducted?

You need a released goods declaration, proof of tax payment and the goods entered in the accounts. The deduction is claimed in the quarter of release; even when a customs representative handles clearance, the payment is made in the importer’s name.

Is VAT charged on goods from Belarus and Kazakhstan?

There is no customs VAT — internal EAEU borders have no customs duties or charges. But the importer pays “indirect” VAT on goods from the EAEU to its own tax office, based on an import application, by the 20th of the following month.

Related terms and services

Customs value →Customs duty →Goods declaration (DT) →EX1 export declaration →Full glossary and guides →Groupage (LCL) via Rotterdam →Full container (FCL) →Road freight from the EU →Customs clearance, door to door →All destinations and countries →

More in this section

LCL (Less than Container Load)FCL (Full Container Load)EX1 (EU export declaration)MRN (Movement Reference Number)EORI (Economic Operators Registration and Identification)DT (declaration for goods, Russia)TN VED (EAEU commodity code)Incoterms

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