Persons importing vehicles into Russia (or into the Customs Union) for personal use and other private purposes not connected with any commercial activity, must pay the following fees and duties:
- Customs clearance charges;
- Common customs tariffs and excises;
- Utilization fee.
Different simplified rules apply to temporary import of foreign vehicles by foreign individuals into Russia
1. Customs clearance charges
The amount of the customs clearance charges payable for a vehicle imported into Russia, depends on the customs value of the vehicle in question. For the purposes of import, vehicles are being treated as "goods". The charges are regulated by Decree No. 863 of 28 December 2004 (as amended).
| Customs value of the vehicle (in Russian Rubles) | Customs clearance charge (Russian Rubles) |
| Up to 200,000 inclusive | 500 |
| From 200,000 to 450,000 inclusive | 1,000 |
| From 450,000 to 1,200,000 inclusive | 2,000 |
| From 1,200,000 to 2,500,000 inclusive | 5,500 |
| From 2,500,000 to 5,000,000 inclusive | 7,500 |
| From 5,000,000 to 10,000,000 inclusive | 20,000 |
| From 10,000,000 | 30,000 |
| Motorcycles | 250 |
2. Common customs tariffs and excises
Customs tariffs and excises payable for importing a vehicle into Russia, are differentiated depending on the engine capacity in cubic centimeters (cc) and on the age of the vehicle. The excises are regulated by the Agreement on the Movement Across the Customs Union Border of Personal Use Goods by Physical Persons, dated 18 June 2010 (last amendment made on 19 October 2011). The following tariffs apply to vehicles imported into the Customs Union by their owners or by other persons authorized by the owners:
|
Vehicles which are less than 3 years old |
|
| Value of the vehicle | Excise payable |
| Up to EUR 8500 | 54% of the customs value, but no less than EUR 2,5 for each cubic cm of the engine capacity |
| More than EUR 8500 but less than EUR 16,700 | 48% of the customs value, but no less than EUR 3,5 for each cubic cm of the engine capacity |
| More than EUR 16,700 but less than EUR 42,300 | 48% of the customs value, but no less than EUR 5,5 for each cubic cm of the engine capacity |
| More than EUR 42,300 but less than EUR 84,500 | 48% of the customs value, but no less than EUR 7,5 for each cubic cm of the engine capacity |
| More than EUR 84,500 but less than EUR 169,000 | 48% of the customs value, but no less than EUR 15 for each cubic cm of the engine capacity |
| More than EUR 169,000 | 48% of the customs value, but no less than EUR 20 for each cubic cm of the engine capacity |
|
Vehicles which are between 3 and 5 years old |
|
| Engine capacity | Excise payable (EUR per 1 cc of the engine capacity) |
| Not exceeding 1000 cc | EUR 1,5 |
| More than 1000 cc but less than 1500 cc | EUR 1,7 |
| More than 1500 cc but less than 1800 cc | EUR 2,5 |
| More than 1800 cc but less than 2300 cc | EUR 2,7 |
| More than 2300 cc but less than 3000 cc | EUR 3 |
| More than 3000 cc | EUR 3,6 |
|
Vehicles which are between 3 and 5 years old |
|
| Engine capacity | Excise payable (EUR per 1 cc of the engine capacity) |
| Not exceeding 1000 cc | EUR 3 |
| More than 1000 cc but less than 1500 cc | EUR 3,2 |
| More than 1500 cc but less than 1800 cc | EUR 3,5 |
| More than 1800 cc but less than 2300 cc | EUR 4,8 |
| More than 2300 cc but less than 3000 cc | EUR 5 |
| More than 3000 cc | EUR 5,7 |
3. Utilization fee
The fee is NOT charged on vehicles for which vehicle registration papers (passports) were issued before 1 September 2012.
The fee is charged by the Federal Customs Service of the Russian Federation.
The importer of the car (the payer of the fee) must calculate the fee size themselves. The rules for the calculation are set out by Decree No. 870 of 30 August 2012.
The payers of the vehicle utilization fee are:
- Persons importing transport vehicles into the Russian Federation;
- Persons manufacturing vehicles in the Russian Federation;
- Persons which have purchased transport vehicles in the Russian Federation from persons who did not pay the utilization fee because they were either exempt from paying the fee or failed to comply with the requirement to pay the fee in breach of the law.
The persons exempt from paying the fee include:
- Persons who import the vehicle into Russia as "personal use goods" and who are the participant of the state program of voluntary repatriation or who are recognized asylum seekers;
- Persons which are employed by diplomatic representations or consulates and which are subject to the diplomatic immunity.
(Article 24.1 of the Law on Industrial and Domestic Wastes, No. 89-FZ)
The utilization fee is to be calculated in accordance with the following table:
|
Types and categories of vehicles <1> |
Coefficient for the calculation of the utilization fee <2> |
|
|
New vehicles |
Vehicles older than 3 years <3> |
|
| I. Category M_1 vehicles, including category G vehicles as well as special and specialized vehicles of the same category <4> | ||
|
0,86 | 5,3 |
| 2. Transport vehicles with the engine capacity up to 1000 cc | 0,86 | 5,3 |
| More than 1000 cc but no less than 2000 cc | 1,34 | 8,26 |
| More than 2000 cc but no less than 3000 cc | 2,56 | 16,12 |
| More than 3000 cc but no less than 3500 | 3,47 | 28,5 |
| More than 3500 cc | 5,5 | 35,01 |
|
0,1 | 0,15 |
| II. Category N_1, N_2, N_3, vehicles, including category G vehicles<5> | ||
| 4. Vehicles with the weight not exceeding 2,5 tons | 0,5 | 0,88 |
| 5. Vehicles with the weight exceeding 2,5 tons but not exceeding 3,5 tons | 0,8 | 1,25 |
| 6. Vehicles with the weight exceeding 3,5 tons but not exceeding 5 tons | 1 | 1,6 |
| 7. Vehicles with the weight exceeding 5 tons but not exceeding 8 tons | 1,1 | 4,56 |
| 8. Vehicles with the weight exceeding 8 tons but not exceeding 12 tons | 1,34 | 6,91 |
| 9. Vehicles with the weight exceeding 12 tons but not exceeding 20 tons <6> | 1,47 | 10,06 |
| 10. Vehicles with the weight exceeding 20 tons but not exceeding 50 tons <6> | 2,9 | 11,8 |
| III. Special and specialized vehicles belonging to categories М_2, М_3, N_1, N_2, N_3, including category G vehicles <5> | ||
| 11. Transport vehicles of a special purpose, except concrete mixers | 1 | 10 |
| 12. Concrete mixers | 3 | 13 |
| IV. Category М_2, М_3 vehicles, including category G <5> | ||
| 13. Vehicles with the engine capacity not exceeding 2500cc | 0,6 | 1 |
| 14. Vehicles with the engine capacity exceeding 2500cc but not exceeding 5000 cc | 1,2 | 3 |
| 15. Vehicles with the engine capacity exceeding 5000cc but not exceeding 10000 cc | 1,6 | 4,4 |
| 16. Vehicles with the engine capacity exceeding 10000 cc | 2 | 5,2 |
| V. Off-road tippers<5> | ||
| 17. Off road tippers with the weight exceeding 50 tons but not exceeding 80 tons | 13,6 | 30,98 |
| 18. Off-road tippers with the weight exceeding 80 tons but not exceeding 350 tons | 25 | 32 |
| 19. Off-road tippers with the weight exceeding 350 tons | 37 | 40 |
<2> The size of the utilization fee is the multiplication of the base rate for the vehicles and the coefficient.
<4> The base rate for these types of vehicles is 20,000 roubles
<5> The base rate for these types of vehicles is 150,000 roubles