6. Customs

Customs regulation in the EАEU

Russia is a member of the EAEU and the WTO.
EAEU is an international organisation for regional economic integration with the goal to create a common market allowing the free circulation of goods, services, capital, and labour between its member states: Russia, Belarus, Kazakhstan, Armenia, and Kyrgyzstan.
EAEU member states have active trade agreements with China, Iran, Serbia, Singapore, Mongolia, and Vietnam, as well as agreements with Indonesia and the UAE pending ratification.
Customs are regulated by the EAEU Customs Code that came into force on 1 January 2018. In addition, decisions and recommendations of the Eurasian Economic Commission¹ provide detailed regulation of some customs issues.
Russian specifics are established by the Law on Customs Regulation. Additionally, on 26 November 2019, the Plenum of the Russian Supreme Court issued Resolution No. 49 aimed at aligning and streamlining the application of EAEU customs legislation.

¹ A supranational body comprising of representatives of the EAEU member states.

Key features

· Communications with the customs authorities are gradually moving to digital. Customs declarations must be provided in electronic form and no longer need to be accompanied by supporting documentation. Moreover, the customs authorities are not entitled to request documents that have already been provided. Declarations in paper form are carried out in exceptional cases.
· Each member of the EAEU is obliged to use a unified nomenclature of goods and non-tariff regulatory measures for trade with non-member states, which is generally in line with the Harmonised System Convention of 1988.
· Statistical databases for streamlining the control and analytical functions of the customs authorities, as well as enabling the exchange of information between the EAEU member states are in place.
· Import duties are payable to a special accumulation account and are allocated between the members of the EAEU according to the following proportion: Armenia – 1.22%; Belarus – 4.86%; Kazakhstan – 6.96%; Kyrgyzstan – 1.90%; and Russia – 85.07%.
· It is possible to defer customs duties by up to one month with payment of interest and in exceptional cases by up to six months without interest.
· 0% value-added tax (“VAT”) is charged on goods exported within the EAEU territory.
· The period for the release of goods under the EAEU Customs Code has been reduced to a maximum of four hours.
· Automatic release of goods is now possible using systems that contain all pertinent information relating to the goods.
· Customs authorities may challenge the declared customs value for customs clearance for a period of up to three years following the goods’ release. For certain types of goods, this term may be extended up to five years by internal legislation.
· There is a unified register for items of intellectual property registered in the territory of the EAEU.
· Authorised economic operators (“AEOs”) are in operation and provide simplified customs clearance procedures. They are permitted to store goods at their own warehouses and release them into free circulation before submitting a customs declaration. To carry on such an activity, a legal entity must obtain a special status of AEO under the national legislation of each member state of the EAEU.
· In 2022, Russia temporarily introduced elevated customs tariff rates (superseding common tariff) on certain types of goods originating from certain so-called “unfriendly” jurisdictions (Government Decree No. 2240 dated 7 December 2022)

Traceability system

On 29 May 2019, EAEU members entered into an “Agreement on a Traceability Mechanism of Goods Imported into the EAEU”. The implementation of this system was expected to improve control over operations related to the circulation of goods and exclude the possibility for customs and tax evasion within the EAEU. It applies to individual entrepreneurs and companies that conduct operations with goods subject to traceability and allows access to information on a product throughout its life cycle. The list of goods subject to this system in Russia is approved by the Russian Government, and currently includes, amongst others, certain household and electronic appliances, baby products, as well as heavy equipment (Government Decree No. 1110 dated 1 July 2021).

Trade between EAEU and non-EAEU countries

Overall, there are 17 types of customs procedures, including the import and export procedures established by the EAEU Customs Code. Belowis a brief description of the most used customs procedures and an overview of the general features of importing and exporting.

Most used customs procedures

Release for internal consumption
Importation of goods for internal consumption is a procedure which provides for the foreign goods placed under it to be located and used on the customs territory of the EAEU without restrictions as to their use and disposal, provided that all applicable customs duties and taxes have been paid.
Customs transit
Customs transit is a procedure under which goods are transported for a specified period, under the control of the customs authorities, over the customs territory of the EAEU without taxes, customs or other kinds of duties (special, compensatory and anti-dumping) being paid. Under this procedure, prohibitions and restrictions can apply.
Customs warehouse
Customs warehouse is a procedure under which foreign goods are stored at a customs warehouse for a specified period without taxes, customs or other kinds of duties (special, compensatory and anti-dumping) being paid.
Goods may not be under the customs warehouse regime for a period exceeding three years, with an option to extend this period with the permission of the customs authorities. Goods with a limited useful life and/or sale duration must be assigned to other customs regimes and shipped from the customs warehouse at least 180 days prior to the expiration of such period.
Temporary import
Temporary import is a procedure under which foreign goods are temporarily located and used on the territory of the EAEU with a conditional custom duties’ exemption.
The customs exemption can be full or partial and depends on the type of imported goods.
Generally, goods may not be under the temporary import regime for a period exceeding two years, with an option to complete this regime before the expiry of the two-year period by switching to another customs procedure.

Importing

Declaring procedures
Under the EAEU Customs Code, declaration procedures must be completed in the country where the importing company is registered. Therefore, when importing goods to Russia (or to the customs territory of the EAEU) a Russian-based company must fulfil customs clearance formalities for imported goods at an appropriate customs office in Russia.
In addition, when imported goods cross the customs border of the EAEU in Armenia, Belarus, Kazakhstan or Kyrgyzstan, a border post at the relevant country must fulfil the procedure for the internal customs transit of the imported goods to the destination point within Russia, i.e. to the customs point where the imported goods will be cleared.
The declarant chooses applicable customs classification code. The customs authorities are obliged to make a “preliminary decision” on the customs classification and value, if so requested. A preliminary decision can be requested by a customs declarant or its representative.
In Russia, the registration procedure for declarations of goods submitted electronically is regulated by Order No. 150 of the Ministry of Finance dated 20 September 2019.
Customs payments (VAT, customs and excise duties)
When goods are imported into the EAEU from non-EAEU countries, customs payments are made (i) on the territory of the member state whose customs authorities release the goods; and (ii) in the currency of that member state.
The forms and the timeframes for customs payment are determined by the legislation of the respective member state. For instance, under Russian law, customs payments for goods imported into Russia must be made before the customs declaration is submitted to the Russian customs authorities.
VAT, customs duties and excise duties must be paid by separate payment orders. VAT and excise duties are to be paid to the Russian budget, whilst customs duties are transferred to a special accumulation account.
Customs value
The customs value of goods imported into the EAEU is determined by Chapter 5 of the EAEU Customs Code and by default consists of the contract price of the goods as well as compulsory adjustments: commissions, transportation, insurance, royalties etc.
To minimise the risk of miscalculating the customs value, importers can use the option to obtain a ruling on the applicable custom value definition methodology from the customs authorities. In addition, when the imported goods are designed for release for internal consumption and their value is unknown upon import, the importer can apply the deferred customs value regime. This means that a preliminary customs value will be defined preliminarily by the declarant upon import, and the difference, if any, will be paid after the release of the goods.
If the prices of imported goods significantly differ from prices attributed to the same or similar goods in the special database of the customs authorities, this may indicate that the declarant has improperly determined the customs value. If the declarant fails to confirm the goods’ customs value, this can trigger customs control. However, this should not in itself evidence that the declarant incorrectly determined the customs value. When the customs authorities increase the customs value, this may be contested in court.
The Russian customs authorities often contest and adjust the customs value of the goods. One of the recent trends is the inclusion of dividends and royalties paid to interdependent companies into the customs value of goods with court decisions mostly in favour of customs.
Import duties
The EAEU member states are obliged to apply the common customs tariff and unified nomenclature of goods to goods imported into the EAEU and to the customs value of such goods.
Tariff privileges
Certain goods imported into the EAEU may be subject to tariff privileges, such as exemptions from, or reductions in, import duties.
Tariff preferences
Goods originating from developing countries and the least developed countries fall within the unified system of tariff preferences of the EAEU.
The list of such goods is set by the Eurasian Economic Commission.
Non-tariff restrictions
Before Russian-based company imports goods into the EAEU, it is obliged to review its compliance with any existing limitations to the importation of certain goods to Russia (e.g. quotas, special protective, anti-dumping and compensatory measures) and obtain all necessary authorisations and licences.
In connection with non-tariff regulation, the basic trend has been to specify and facilitate the registration procedure, particularly for declaration and certification. The aim is to provide for one non-tariff restriction for conformity confirmation (registration, declaration or certification) for each product at the EAEU level.
Restrictions on the import of certain goods
Import of certain goods, which can be used for creation of weapons is subject to special licensing.
The importation into Russia of certain agricultural products, raw materials and foodstuffs which originate from the USA, the UK, the EU, Canada, Australia, Norway, Ukraine, Albania, Montenegro, Iceland, Liechtenstein and Turkey is temporarily prohibited by Presidential Decrees. The end date of the embargo has, however, been consistently postponed. At the border, customs officials will refuse entry to any sanctioned goods (as listed in Russian Government Decrees No. 778 dated 7 August 2014 and No. 1296 dated 30 November 2015), except when they transit through Russia. Such goods are subject to immediate destruction.
Additionally, temporary quantitative restrictions on import of certain agricultural products were introduced by a Presidential Decree and the Government Decree No. 1034 dated 26 June 2023.
Recycling and environmental fees
The recycling fee must be paid for each wheeled or self-propelled vehicle imported into the Russian Federation. The procedures and amounts of the recycling fee are established under Government Decree No. 1291 dated 26 December 2013 and Government Decree No. 81 dated 6 February 2016.
The environmental fee for importers is a mandatory payment for the disposal of goods and packaging after they have lost their consumer properties. Importers are required to submit reports on imported goods and pay the fee if the goods are included in the official list approved by the Government Decree No. 2414 dated 29 December2023. The procedures and amounts are established under Government Decrees No. 1041 dated 1 August 2024 and No. 1990 dated 30 December 2024.

Exporting

Declaring procedures
When goods are exported from Russia to countries outside the EAEU, Russian-based companies must fulfil their customs clearance formalities for exported goods at an appropriate customs office within Russia.
Any goods being exported will need to comply with the relevant customs procedures. When the goods leave the customs territory of the EAEU, the customs authorities located on the border of the EAEU make corresponding notes on the export customs declaration.
Customs value
The customs value of goods exported from the EAEU by a Russian-based company is determined under the internal legislation of the Russian Federation and consists of the cost of the goods as well as adjustments for transportation, insurance, royalty, etc.
The Russian customs authorities may challenge the customs value of the goods. When they increase the customs value, this may be contested in court.
Export customs duties
Customs duty rates with respect to export to non-EAEU countries are indicated in the laws of the respective exporting state. Export duties are to be paid to the country from which the goods are exported. Export duties are not allocated between the EAEU members.
Russia applies export customs duties to certain types of products, including certain hydrocarbons and natural resources. Applicable rates for export from Russia are established by Government Decree No. 2068 dated 27 November 2021. Additionally, Russia recently introduced export duties on certain goods ranging from 0% to 7% depending on current CBR exchange rate.
Non-tariff restrictions
The member states are intending to unify the non-tariff regulation measures taken regarding non-EAEU countries. These include special protective, compensatory and anti-dumping measures, as well as sanitary and veterinary measures.
Some measures of non-tariff regulation may be introduced in the form of quantitative restrictions or as an exclusive right to export and/or import certain types of goods, which require a licence to be granted by the competent authorities of the member state.
The Eurasian Economic Commission is responsible for taking decisions on introducing, applying, and cancelling measures of non-tariff regulation.
For example, export of certain goods, which can be used for creation of weapons is subject to special licensing.
Additionally, Russia introduced restrictions on export of certain goods by Presidential Decree No. 100 dated 8 March 2022. The lists of goods and procedures for export are established by Government Decrees No. 311-313 dated 9 March 2022.
VAT
Goods exported to non-EAEU countries from Russia are subject to a 0% VAT rate and are exempt from excise duties, provided that the export of goods is properly documented, and they are submitted to the tax authorities within 180 days after the export of the goods.

Mutual trade between the EAEU members

Free circulation of goods
Declaring procedures and customs duties
As the territories of the member states of the EAEU form a common customs territory, there are no customs offices or customs declaration procedures between them. No obligatory customs-clearance procedures exist between the member states. Customs duties and other economic restrictions do not apply to trade between the EAEU members.
Russian declarants should file statistical reports upon import or export within the EAEU.
Customs duties are not applicable to reciprocal trade between the member states.
Non-tariff restrictions
No restrictions of an economic nature are applicable to mutual trade between the member states, except for special protective, anti-dumping and compensatory measures, as well as sanitary and veterinary measures.
Indirect taxation within the EAEU
Exporting goods
Goods exported within the EAEU (from a member state to another member state) are subject to a 0% VAT rate and are exempt from excise duties provided that the export of the goods is properly documented.
Importing goods
Goods imported from the territory of one EAEU member state to the territory of another EAEU member state are subject to indirect taxes (VAT and excise duties) in the importing state.
The indirect taxes paid on imported goods are subject to deductions in accordance with the legislation of the importing state.
Indirect tax rates, which are applicable to goods imported from the territory of one member state in the territory of another member state, must not exceed those applied to similar domestic goods.
National SPOT System
In 2026, Russia introduced a system for confirming expected delivery of goods imported by road from EAEU countries (SPOT). Importers must submit a document on the pending delivery of goods and provide a security (VAT) deposit. Starting 1 July 2026 (1 October 2026 for goods imported from Belarus) importers must pay import VAT security deposits at least two days prior to the import of goods.
Exceptions are provided for certain types of goods and importers, including AEOs.