Customs Tax on Commercial Goods and Items for Personal Use

The goods that are brought in Russia for professional use or for merchandise should be declared and will be subject to the customs fee if their total value exceeds 65 thousand rubles or if their total weight is more than 50 kilograms. The customs fee will be 30% of the total value (determined by the customs officers), but not less than 4 EUR per kilogram. It is up to the customs officers to determine which goods are considered to be for professional use, and which goods are for personal use, and this border is a bit blurred. The main thing to consider is that this regulation is created to avoid illegal import. For instance, if you bring in a laptop, you don’t need to declare it and no tax should be paid, even if you know it costs more than $2150 US. However, if you bring in two laptops, the customs may consider that you may sell the second laptop, or you will be using it for commercial activity (to establish an office, for example). In that case, they will sum up their total cost and you will have to pay 30%. The only way to evade the tax is to prove that it’s for your own personal use, and you are going to bring it back home. The main thing that the officers should be sure about is that you’re not going to sell it in Russia, and you’re not going to make some sort of commercial shooting with it. In case you do not want to pay the customs tax, you can leave the item at the border and take it back when leaving the country. In this case you will need to get an official paper from the customs which describes exactly what item was taken, its value, and the reason for it being “detained” at the border.

Exercise 4. Consult the text and find the English equivalents to the following word combinations.

1. использование в коммерческих целях; 2. неупакованная вещь (предмет); 3. наличная иностранная валюта; 4. фондовые и ценные бумаги; 5. подлежащий декларированию; 6. сильнодействующее лекарство; 7. общий вес (масса); 8. коммерческая цель; 9. платить налог; 10. оставить вещь/предмет на границе.

Exercise 5. Decide whether the following statements are true or false. Correct the false ones.

1. If you have $ 4000 US you can go through the “green corridor”. 2. If you want to avoid going through the “red corridor”, don’t bring any money. 3. Strong medicines, poisons, items that have cultural value for Russia are necessary to declare and are subject to special permission valid in Russia or your doctor’s prescription when bringing in. 4. The customs fee is determined by the customs officer. 5. In case you don’t want to pay the customs tax, you shouldn’t go abroad.

Exercise 6. Answer the following questions. Use the text when necessary.

1. In what case might you be charged 20% tax when you enter the country? 2. How much cash foreign currencies can be brought to Russia without any tax? 3. What items should be declared? 4. What should you do with your money if you want to avoid going through the “red corridor”? 5. What items must have doctor’s prescription when being brought in/out? 6. What should you obtain to take out restricted items? 7. In what case will the goods for professional use of for merchandise be subject to the customs fee? 8. What is the minimal customs fee? 9. Who can determine which goods are for professional or for personal use? 10. What is the way to evade the tax?

Exercise 7. Give a short summary of the text.

Exercise 8. Now read and translate the text about the Import Regulations. Use the dictionary when necessary.