Organization of import
Imports of goods - importation of goods into the customs territory of the Russian Federation without the obligation to re-export. The basic customs when importing goods into the Russian Federation is the production for domestic consumption.
Production for domestic consumption - a customs regime under which imported into the customs territory of the Russian Federation goods remain in the territory without an obligation to their removal from the territory.
Goods transported across the customs border of the Russian Federation are subject to customs duties in accordance with the Law of the Russian Federation 21.05.1993g. № 5003-1 «On customs tariff". Customs duty rates are set by the Government of the Russian Federation. Customs duty rates are uniform and not subject to change depending on the persons transporting goods across the customs border of the Russian Federation, the types of transactions and other factors, except as provided by law. The rates of import customs duties are determined by the Government of the Russian Federation.
In the Russian Federation the following types of duty rates:
ad valorem, assessed on a percentage of customs value of taxable goods;
specific, estimated in the prescribed amount per unit of taxable goods;
combined, combining both these types of customs duties.