The tax base for "imported" VAT

 

The tax base for "imported" VAT is defined as the amount:

Customs value of these products;
Customs duty to be paid;
Excise (on excise goods) to be
paid At the same time, the tax base is just defined Walsall Accountants separately for each group of products of the 1st name, type and brand.

Apart from the fact that in one batch of imported products there are both, as we used to say, excise products, and non-excise products, the tax base is determined separately in relation to each group, as many think, these products.

Formula for calculating "imported" VAT :
VAT q (TS q TP q A) x C

Where is:

Customs value;

TP - import, as usual, customs duty;

And - the amount of excise duty;

C - VAT rate.

In the agreement of Art. 77 TC TC for the purposes of calculating customs duties of taxes are used rates valid on the day of registration of the customs declaration, as it is customary to put it, by the customs authority established by the legislation of the country?- a member of the Customs Union, on the ground of which products, in general, are placed under the customs function.

Therefore, when importing a product to the Russian countryside, the importer must calculate VAT at a rate of 10% or 18% depending on the type of imported product (p. 5 p. 164 NK of the Russian Federation). Everyone has known for a long time that the type of product is determined by the code of the product range of foreign economic activity (TN VED).

Customs duties for customs clearance

Customs duties for customs clearance - a type of customs fees charged for customs clearance of products or vehicles moving across the customs border.