What expenses are accepted for tax purposes when importing goods into the customs territory of the Russian Federation?

The list of expenses that can be taken into account separately or in the cost of imported goods is not established by law. These can be any expenses that meet the requirements of Article 252 and subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. These expenses may include items related to the acquisition of goods, including costs for storage, maintenance and transportation of these goods, as well as customs duties paid when importing goods into the territory of the Russian Federation and not subject to return to the taxpayer in accordance with customs legislation, customs broker services , insurance services, forwarding services, consulting services, legal services for preparing transaction passports and exchange rate differences associated with payment for purchased goods, etc.

The rationale for this position is given below in the recommendations of the Glavbukh System

1. Situation:How to take into account customs duties paid when importing goods when calculating income tax. A trading organization takes into account the costs associated with the acquisition of goods in their cost

The legislation does not contain a clear answer to this question.

Customs duties and fees are considered other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). Based on this, they should be written off as a reduction in the tax base for income tax in the period in which they were accrued (with the cash method - paid) (subclause 1, clause 7, article 272, subclause 3, clause 3, art. 273 Tax Code of the Russian Federation).*

At the same time, trade organizations have the right to formulate the cost of goods taking into account the costs associated with their acquisition (). Payment of customs duties (fees) is inextricably linked with the purchase of imported goods and their import into Russia. Therefore, the amount of such payments can be included in the cost of goods if the organization has provided for such a procedure in its accounting policies for tax purposes. A similar point of view is reflected in letters of the Ministry of Finance of Russia dated May 29, 2007 No. 03-03-06/1/335 and dated August 1, 2005 No. 03-03-04/1/111.

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Article:Error-free accounting of imported goods

The cost of goods, which is expressed in foreign currency, must be converted into rubles at the Bank of Russia exchange rate on the date when ownership transferred to your company. Therefore, it is always better to clearly state the moment of transfer of ownership in contracts with foreign counterparties.

A different procedure applies to situations where the buyer pays for goods in advance. Then, to calculate the cost of goods, you need to take the rate for the day when your company transferred the advance payment to the seller. True, buyers often transfer a partial advance to suppliers. This means that the cost of goods will consist of two parts. You will determine the first one based on the exchange rate on the date of prepayment. The second - at the exchange rate on the date of transfer of ownership to your company. This was stated in the letter of the Ministry of Finance of Russia dated May 13, 2010 No. 03-03-06/1/328.*

You will write off the cost of imported goods as expenses, as usual, as they are sold.

What to do with customs duties and fees

Now let’s talk about what to do with paid customs duties and fees. Here you need to proceed from the procedure that is prescribed in the company's accounting policy. The fact is that the Tax Code of the Russian Federation allows both to include such payments in the cost of goods and to write them off separately. This is stated in Article 320 and subparagraph 1 of paragraph 1 of Article 264.

Important detail

In tax accounting, customs duties and fees can be included in the cost of goods or written off separately, depending on what procedure is provided for in your company’s accounting policies.*

The same can be said about other costs that are associated with the purchase of imported goods. For example, about the costs of their transportation and storage.

Does your company take into account all costs associated with the purchase of goods separately? Then you classify the costs of delivering goods to the company’s warehouse as direct, and the remaining costs as indirect.

Fortunately, you will not have to re-evaluate the advances issued to the supplier. This is provided for in paragraph 11 of Article 250 and subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.*

It's another matter if your company pays for goods after they are shipped. Then the debt to the seller must be recalculated on the last day of each month.

In this case, you will have a positive or negative exchange rate difference, which you will include in non-operating income or expenses. This procedure is established in subparagraph 7 of paragraph 4 of Article 271 and subparagraph 6 of paragraph 7 of Article 272 of the Code.

How to make your work easier

In order not to have to reflect temporary differences according to PBU 18/02, it is better to revaluate liabilities in currency at the end of the month in both accounting and tax accounting.

Let us note, however, that the norms of the Tax Code of the Russian Federation regarding the moment of revaluation of liabilities in foreign currency are not entirely unambiguous. Thus, paragraph 8 of Article 271 and paragraph 10 of Article 272 of the Code say that exchange rate differences must be calculated at the end of the reporting period, which can be a quarter.

However, in accounting, revaluation is done at the end of the month. Therefore, it is more convenient to also calculate exchange rate differences for income tax, so that you do not have to reflect temporary differences according to PBU 18/02.

In any case, we recommend that you specify the procedure for accounting for exchange rate differences in the company’s accounting policy. To be on the safe side, you can also find out the position of your tax office on this issue.

In addition, do not forget to take into account the exchange rate difference on the date of payment for the goods.

How to reflect the import of goods in accounting

Let’s look at the accounting procedure for imported goods using an example (article “What entries to make and how to calculate import taxes”). In general, it is similar to the tax one. But there are also differences.

Thus, in accounting, the cost of goods usually includes all expenses associated with their acquisition. Including customs duties and taxes paid. This is specified in paragraph 6 of PBU 5/01. However, trading companies can include the costs of procurement and delivery of goods as sales expenses and take them into account in account 44 (clause 13 of PBU 5/01).*

At the same time, when calculating income tax, as we have seen, any expenses associated with the purchase of goods can be written off separately by the company at its discretion.

3. Situation:Is it necessary to charge VAT on the cost of delivery of imported goods to the border with Russia? The cost of delivery to Russia is not included in the contract price of goods. Customs value is determined by the transaction price of imported goods

Yes need.

If an organization determines the customs value of imported goods at the transaction price, the costs of transporting goods to an airport, seaport or other place of arrival of goods on the customs territory of Russia must be additionally added to the contract price (subclause 4, clause 1, article 5 of the Agreement on Determining the Customs Value cost of goods dated January 25, 2008). Therefore, even if the contract price of goods did not include the costs of their delivery to the border, they still increase the customs value of the goods (transaction price), which is subject to VAT (subclause 1, clause 1, article 160 of the Tax Code of the Russian Federation).*

An example of calculating and reflecting VAT on goods imported to Russia in accounting. The cost of delivery of goods to Russia is not included in the contract price of goods*

LLC "Trading Company "Hermes"" imports a batch of non-excisable goods from Germany. The contract price of the lot is 10,000 euros.

The basis for the delivery of goods is FCA: the seller handed over the goods in the city of Gdansk (Poland) to the road carrier indicated by the buyer Hermes. Hermes paid for the transportation of goods from Gdansk under a separate contract with the Russian carrier in rubles. The cost of transportation to the customs border of Russia amounted to 87,816 rubles.

The customs value is determined by the method based on the transaction price of imported goods. Hermes submitted a declaration for customs clearance of the cargo on May 14, 2012.

The conditional euro exchange rate as of May 14, 2012 was 38.1940 rubles/EUR. The customs value of the consignment of goods in rubles on this date was:
10,000 EUR? RUB 38.1940/EUR + RUB 87,816 = 469,756 rub.

The customs duty rate for this type of goods is 20 percent. These goods are subject to VAT at a rate of 18 percent. Customs duties amounted to 2000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of December 28, 2004 No. 863).

The amount of customs duty that Hermes must pay at customs was:
RUR 469,756 ? 20% = 93,951 rub.

The VAT that Hermes must pay at customs on this consignment of goods is equal to:
(RUB 469,756 + RUB 93,951) ? 18% = 101,467 rub.

The Hermes accountant reflected the amounts of customs duties and duties on the subaccount “Calculations for customs duties and fees” to account 76 “Settlements with various debtors and creditors.”

Goods purchased for a fee are accepted for accounting at the actual cost, which recognizes the amount of the organization's actual costs for their acquisition (subclause 5 of PBU 5/01). The actual costs of purchasing goods, in particular, include amounts paid in accordance with the contract to the supplier (seller), as well as the costs of procuring and delivering goods to the place of their use, including insurance costs (subclause 6 of PBU 5/01).

The Hermes accountant made the following entries in accounting:

Debit 41 Credit 60
– 469,756 rub. – imported goods have been capitalized (the cost of purchased goods includes the cost of their delivery);

Debit 41 Credit 76 subaccount “Calculations for customs duties and fees”
– 95,951 rub. (93,951 rubles + 2000 rubles) – import customs duties and customs fees are included in the cost of imported goods;

Debit 19 Credit 68 subaccount “VAT calculations”
– 101,467 rub. – VAT payable at customs is reflected;

Debit 76 subaccount “Calculations for customs duties and fees” Credit 51
– 95,951 rub. (RUB 93,951 + RUB 2,000) – import customs duties and customs duties have been paid;

Debit 68 subaccount “VAT calculations” Credit 51
– 101,467 rub. – VAT has been paid at customs.

Olga Tsibizova, Head of the Indirect Taxes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Beginners in foreign economic activity very often succumb to temptation and thoughtlessly enter into transactions, looking only at the attractive difference between the purchase and sale prices. As a result, not all operations have the expected commercial efficiency due to unaccounted customs duties, which can significantly increase the final cost of products and, accordingly, reduce profits. Therefore, even at the planning stage of a foreign economic transaction, it is important to correctly calculate customs duties.

What are customs duties and how to calculate them?

Import/import and export/export duties, excise tax, VAT, customs duties are costs that are usually called the general term “customs payments”.

Depending on the product code and the direction of the foreign economic transaction (import/export), together with the price of the warehouse and delivery, customs duties are borne by the final cost of the purchased/sold products.

• The importer pays: customs duties, import duties, excise duty (for excisable goods) and VAT (if it is not zero).
• Exporter pays: Usually customs payments are limited to clearance fees. Except in cases where the exported products fall into the category of goods subject to export duties. To help the beginning exporter, we published it on our website.

At risk:

• goods the export of which is considered undesirable by the state (the product is in great demand within the country, for example, industrial timber);
• goods that are always in demand on the world market (the presence of an additional payment in favor of the state does not detract from the demand for this unique product, for example, Far Eastern sturgeon).

To calculate customs duties, you first need to find out the HS code for foreign trade activities yourself. In ambiguous cases, you can make an official request to customs and they will determine the product code based on the description provided. The list and description are available in a special section of our resource.

Calculation of payments according to the HS code

Why is code so important?

With the code in hand we can:

• calculate nominal customs payments;
• obtain information about the need for additional certificates/permits for the import/export of goods;
• find out whether the product is excisable;
• whether export duties are subject to payment;

Knowing the code and country of origin, we can:

• see if there are preferences for the product (preferential rates)

If there are preferences (reduced rates) for the country, then it is necessary to request confirmation of the country of origin from the supplier in order to reduce the duty.

Customs duty

This is a mandatory payment collected from the declarant when the goods cross the border.

Customs duties depending on the types of rates are:

• Ad valorem, i.e. calculated as a percentage of the customs (contract) value (for example, chipboards, code 4411949000, the rate is 7.5%);
• Specific, i.e. are calculated in monetary terms per unit of goods (for example, carpets, code 5703201209, the rate is 0.25 Euro/m2);
• Combined(for example, knitwear code 6103290009 rate 10%, but not less than 1.88 Euro/kg).

The rate depends on the product code and country of origin. Rates are reviewed regularly. For certain groups of goods, special conditions are sometimes introduced, implying lowering, increasing or canceling rates. The list of goods for which export customs duty is established and their amount is set out in Resolution of the Russian Federation of August 30, 2013 N 754.

Customs duty rates are reviewed regularly.

Excise tax

Import excise taxes apply to the same goods as for domestic trade. Among those that are on everyone's lips are alcohol, tobacco, cars. A more detailed list and all excise tax rates are specified in Article 193 of the Tax Code of the Russian Federation.

Payment of excise duty by the importer is made before submitting the customs declaration to customs.

When exporting excisable goods, this type of payment is not collected from the exporter.

VAT

When exporting goods outside the Russian Federation, VAT is not charged.

All imported goods fall under 3 categories depending on the VAT rate applicable to them:

1. VAT is charged in full (18%)– this is where the bulk of the goods fall;
2. A preferential rate is charged (10%)— this includes some categories of food products and a number of goods for children. A detailed list is specified in paragraph 2 of Art. 164 Tax Code of the Russian Federation;
3. Zero VAT rate applies (0%)— if high-tech equipment that has no domestic analogues is imported into the country. The list of equipment is constantly changing. The decision on whether imported equipment is subject to VAT exemption is made by the Ministry of Industry and Trade of the Russian Federation and fixed by the Cabinet of Ministers with relevant resolutions.

How to calculate VAT customs payments upon import?

The VAT calculation base is determined as the sum of the customs value of the purchase, customs duties and excise taxes, and then 18% or 10% VAT is calculated from the amount received.

For example, the invoice value of the goods is 1000 dollars, delivery to the customs territory of the Russian Federation is 150 dollars, the duty is 7.5%, the goods are not excisable, subject to VAT of 18%.

• Customs value 1000+150 = 1150 dollars.
• Duty 1150 * 7.5% = 86.25 dollars.

The base for calculating VAT will be the amount of 1150+86.25=1236.25 dollars. As a result, VAT will be 1236.25 * 18% = 222.53 dollars. (in rubles at the exchange rate on the day the declaration is sent).

Remember that import VAT is paid together with general customs payments, that is, until the declaration is sent to customs, and not at the end of the quarter.

Customs duties

Selected as a separate group, but essentially these are three completely different payments:

The procedure for calculating customs duties using the formula

To calculate customs duties, you need to know the product code, its customs value and country of origin. You can contact a broker, or you can calculate customs duties online using a calculator or even manually. How to calculate payments?

• When exporting: if the goods are not included in the list on which the export duty is established, then customs payments are limited to the clearance fee (minimum 500 rubles).
• When importing: everything is also simple if the goods are not subject to duties, excise taxes and do not imply preferences.

The calculation formula literally looks like this: we take the customs value of the goods, add to it the registration fee and, based on this amount, calculate VAT. The received VAT, together with the registration fee, will constitute customs payments.

However, to be on the safe side, it is better to use the services of a broker or a professional online customs duties calculator, where payments are calculated according to the HS code.

When exporting excisable goods, this excise tax is not levied.

Calculation example

For a full calculation, you must indicate the product code, its quantity, customs value (invoice value plus delivery to the customs border of the Russian Federation) and the country of origin of the goods.

Watch the video containing useful information about the procedure for calculating customs duties:

Let's give an example of calculation on a small batch of Chilean wine.

Let's assume we managed to buy 500 liters. wines of Chilean origin for 2000 dollars. already with delivery to the Russian Federation.

• We determine the product code 2204 10 980 1 (sparkling wines with an actual alcohol concentration of at least 8.5 vol.%)
• The product certificate gives us a duty of 15% and an excise tax of 25 rubles/l.
• We enter all the known data into the calculator and get the result:

Customs clearance costs	Types of payments	In the currency of the delivery contract	In the currency of customs payments
Customs value of goods	—	2000.00 USD	RUB 138,351.00*
Customs duty	12.5%	250.00 USD	17193.88 rub.
Excise tax	25 rub/l – Sparkling wines	180.70 USD	12500.00 rub.
VAT	18%	437.53 USD	30266.08 rub.
customs duty	500 rub.	7.23 USD	500.00 rub.
Total— customs clearance costs	—	875.46 USD	60559.96 rub.
*Calculation was made at the rate of 1 USD = 69.1755 rubles.

• From pleasant surprises: the duty rate for shipments from Chile is reduced by 25%, i.e. when confirming the origin of the goods (usually with a certificate of origin), instead of 300 USD, only 250 will be paid.
• From the unpleasant: customs payments in this case increased the cost of the goods by more than 40%.

We recalculate the cost of imported goods into rubles

When importing, settlements with the supplier are usually made in foreign currency. Payments in rubles are rather an exception.

If receipt of goods precedes payment, then the cost of goods, expressed in foreign currency, is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership to the importer<1>.

The conditions for the transfer of ownership are determined by a foreign trade contract. It may contain:

<или>the place and time of transfer of ownership of the imported goods to the buyer is directly indicated;

<или>it is stated that the moment of transfer of ownership of the goods is equivalent to the moment of transfer of the risk of accidental loss of the goods in accordance with the rules of "Incoterms 2010";

<или>it is indicated which country’s law (Russia or the counterparty’s country) governs the transaction as a whole. If this indication is not available, then the law of the seller’s country should be followed.<2>.

If payment for the goods precedes its receipt, then the cost of the goods is determined as follows<3>:

The cost of goods in terms of advance payments is calculated at the exchange rate of the Central Bank of the Russian Federation on the date of payment;

The rest of the cost is formed at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership.

Accounting for imported goods

A product must be reflected in accounting when the risks and benefits associated with it have transferred to the organization. This usually occurs simultaneously with the transfer of ownership of the goods. It is then that you need to reflect the goods on account 41. The following sub-accounts can be opened for account 41 “Goods”:

- "Imported goods in transit abroad" if the goods are shipped but do not arrive at their destination by the end of the reporting period. The goods are received on the basis of notifications from foreign suppliers about the shipment of goods;

- “Imported goods in ports and warehouses of the Russian Federation”, if the goods arrived at customs;

- “Imported goods for direct deliveries”, if the goods are sent by rail, road and air waybills of international direct traffic;

- “Imported goods in transit to the Russian Federation”, if the goods have crossed the customs border.

In addition to the negotiated (contract) price, the cost of goods must also include associated costs:

Fare;

Customs payments and fees;

Other expenses associated with the purchase and delivery of goods (insurance, customs brokerage services).

To collect information about the cost of goods, you can use account 15 “Procurement and acquisition of material assets.” In this case, all associated expenses are collected in this account. And after the transfer of ownership of the goods, its value, taking into account associated expenses, is written off as a debit to account 41 “Goods”.

Transport costs can also be taken into account separately on account 44 “Sales expenses”, if you fix this option in the accounting policy<4>. For example, when the assortment is quite wide and it is problematic to include transport costs directly in the cost of each type of product.

Organizations that do not pay regular VAT (special regimes or those exempt from VAT) also include in the cost of goods the amount of customs VAT paid upon their import.

Exchange differences arising when recalculating the obligation to the supplier are reflected as other income or expenses and do not participate in the formation of the cost of imported goods<5>. Accounts payable to supplier are revalued<6>:

At the end of each month;

On the date of repayment (partial repayment) of the debt.

Tax accounting of imported goods

In general, the purchase price of goods includes only their contract price. However, in your accounting policy for tax purposes, you can stipulate that the cost of goods will also include other expenses associated with the purchase of goods.

In this case, the cost of purchasing goods and the costs of their delivery (if they are not included in the price) are taken into account as direct costs, and all other costs - as indirect. Direct costs for transporting goods are subject to mandatory distribution between sold goods and the balance of unsold goods<7>.

Exchange differences arising during the recalculation of the creditor are reflected in non-operating income and expenses<8>. The amount of the transferred prepayment is not overestimated<9>.

Example. Accounting for imported goods partially paid in advance

The organization entered into a contract with an Italian company for the supply of goods worth 45,000 euros. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. The goods are paid for as follows:

Advance payment - 34% of the cost of the goods;

The remaining amount is paid within a month from the date of acceptance of the goods.

On June 21, 2012, an advance was transferred in the amount of 15,300 euros (45,000 euros x 34%). The exchange rate of the Central Bank of the Russian Federation is 41.2441 rubles. per euro.

07/13/2012 (rate of the Central Bank of the Russian Federation - 40.0072 rubles per euro):

Customs duties in the amount of RUB 180,032.40 were paid. and customs duty in the amount of 5,500 rubles;

Paid import VAT in the amount of RUB 356,464.15;

The goods have passed customs clearance.

On 08/13/2012 the remaining payment for the equipment was transferred - 29,700 euros (45,000 euros - 15,300 euros). The exchange rate of the Central Bank of the Russian Federation is 39.1923 rubles. per euro.

The exchange rate of the Central Bank of the Russian Federation as of July 31, 2012 is 39.5527 rubles. per euro.

Contents of operation	Dt	CT	Amount, rub.
As of the date of transfer of the prepayment (06/21/2012)
An advance payment was made to the supplier (15,300 euros x 41.2441 rubles/euro)		52 "Currency accounts"	631 034,73
On the date of transfer of ownership of the goods (date of customs clearance - 07/13/2012)
Customs duty paid		51 "Current accounts"	180 032,40
Customs duty paid	76 "Settlements with various debtors and creditors"	51 "Current accounts"	5 500,00
Import VAT paid		51 "Current accounts"	356 464,15
VAT paid is reflected		68 "Calculations for taxes and fees"	356 454,15
The cost of the goods received is reflected (15,300 euros x 41.2441 rubles/euro + 29,700 euros x 41.0072 rubles/euro)	41 "Products"	60 "Settlements with suppliers and contractors"	1 819 248,57
Paid VAT accepted for deduction	68 "Calculations for taxes and fees"	19 "VAT on purchased assets"	356 454,15
At the end of the month (07/31/2012)
A positive exchange rate difference on the debt to the supplier is reflected (EUR 29,700 x (RUB 40.0072/EUR - RUB 39.5527/EUR))	60 "Settlements with suppliers and contractors"	91-1 "Other income"	13 498,65
As of the date of transfer of the remaining payment for the goods (08/13/2012)
The remaining part of the cost of the goods was paid to the supplier (29,700 euros x 39.1923 rubles/euro)	60 "Settlements with suppliers and contractors"	52 "Currency accounts"	1 164 011,31
A positive exchange rate difference on the debt to the supplier is reflected (EUR 29,700 x (RUB 39.5527/EUR - RUB 39.1923/EUR))	60 "Settlements with suppliers and contractors"	91-1 "Other income"	10 703,88

In addition to accounting for imported goods, the accountant may also be assigned responsibilities for registering an import transaction in a bank (for example, issuing a transaction passport). More about this in one of the following issues.

______________________________

<1>clause 10 art. 272 Tax Code of the Russian Federation

<2>Art. 1211 Civil Code of the Russian Federation

<3>clause 10 art. 272 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 10/28/2010 N 03-03-05/239, dated 06/02/2010 N 03-03-06/1/369, dated 05/13/2010 N 03-03-06/1-328

The acquisition of goods by an enterprise abroad and putting it on the balance sheet is not an easy task for an accountant. It is necessary to take into account exchange rates, transport conditions of delivery, payment options, tax payment rates and their transfer schemes. In order for tax and accounting of the import of goods to be carried out without errors, you must first familiarize yourself with its rules and only then initiate the actual delivery of products.

Documents required for import registration

In order to correctly reflect an import supply in accounting, you need to prepare a package of documents for the product. The absence of at least one of them can subsequently lead to serious fines from the tax authorities.

The documents required when registering imported goods include:

• contract, specifications for it;
• proforma invoice;
• cross-border account;
• forwarding documents: TTN with customs approval marks, contracts, certificates of services performed with logistics companies and others;
• insurance contract (if necessary);
• customs declaration (CD);
• receipts for payment of customs duties, various payments, duties;
• quality certificates;
• various documents with technical descriptions of product characteristics;
• acts of acceptance and transfer with a foreign supplier.

The more secondary documents enterprises have containing information about the quantity and quality of imported goods, the easier it will be to subsequently communicate with the tax authorities. But it should be remembered that possible inconsistencies in the papers will be an unnecessary basis for suspicion and the issuance of fines.

List of mandatory payments

When importing goods, an enterprise incurs costs for a variety of items.

Mandatory payments transferred to the budget are:

• excise tax;
• customs duties: import, anti-dumping, special, compensatory;
• customs fees for accompanying the goods, their storage, registration.

When accounting for the import of goods, it is not necessary to pay all of the listed taxes, because the payment of some of them is regulated by separate laws and regulations. As a result, each HS code generates its own list of required payments. Fees must be paid before or at the time of filing the declaration, but no later than 15 days after the goods cross the border.

VAT payment procedure

An enterprise can pay accrued VAT at customs at three rates:

In the vast majority of cases, importers pay VAT at the maximum rate. It is not necessary to transfer the payment to customs on the day of filing the declaration. You can transfer money to your personal account in advance with a small surplus. Then, at the time of registration of the goods, customs officers themselves will write off the required amount. VAT is calculated at the ruble exchange rate on the date of filing the TD.

With standard imports without benefits, the VAT tax base is calculated as the sum of the contract value of the goods, customs duties and excise taxes. The resulting value is then multiplied by the applied rate.

Formation of the cost of imported goods

The algorithm for calculating the cost of imported goods formally does not differ from a regular transaction within the country. Both cases are regulated by PBU 5/01 “Accounting for inventories”. According to the document, the cost of imported products can be considered the sum of the costs of a trade organization for the purchase of goods, excluding VAT and refundable taxes provided for by law.

Thus, the cost includes:

1. Contract price of the goods.
2. Cost of information services related to the purchase.
3. Remunerations for intermediaries and agents.
4. Customs duties.
5. Interest on loans issued to secure import operations.
6. Transport costs, including carrier insurance.
7. Customs duty.
8. The cost of warehouse services, if they were provided by a third party.
9. Expenses for packaging, setting up, sorting goods to a state of possible sale or use.
10. Exchange difference.
11. Other non-refundable taxes and costs associated with the acquisition, transportation and processing of imported goods.

Expenses for general business operations incurred by the enterprise are not included in the cost price. If the accountant has doubts about the correctness of including any minor costs in the price, then it is better to refrain from doing so. Otherwise, the inspection inspector of the Federal Tax Service may assess additional income tax to the enterprise and also issue a fine.

When accounting for imported goods in accounting, there is one more feature. All customs and other payments can be reflected on the balance sheet either as part of the cost price or as other expenses associated with filing a declaration.

Determining the exchange rate when placing on the balance sheet

Quite often, payment for imported goods occurs in installments: first, an advance payment, and after the customer receives the goods, the remaining part. As a result, confusion arises with the determination of the exchange rate at which the ruble cost of production should be determined. Fortunately for accountants, the Tax Code formulates unified principles for its calculation in accounting and tax accounting of imported goods.

The part of the cost of products paid in advance is calculated at the official ruble exchange rate on the date of actual transfer of funds. The second part of the cost is determined based on the official ruble exchange rate on the date of placing the goods on the balance sheet of the enterprise.

If the currency was purchased in advance, and its value is already reflected on the balance sheet, then subsequently it is necessary to recalculate according to the principle described above. As a result, a positive or negative exchange rate difference arises, which must be reflected in the cost of the product.

It must be remembered that according to paragraph 14 of Art. 270 of the Tax Code, with 100% prepayment for imported goods, an enterprise cannot reflect these expenses when calculating income tax. They can be included in costs only upon receipt of the products on the balance sheet.

When should I put an item on balance?

Imported products are placed on the balance sheet of an enterprise on the date of transfer of full ownership of it. Such a point may be defined in the contract or indicated in the accompanying documents in the form of Incoterms delivery conditions. For example, under EXW conditions, goods can be received at the moment of their transfer to the carrier at the supplier’s warehouse. Therefore, an accountant must necessarily read the text of the contract after its conclusion.

If the time of transfer of ownership is not determined, then the date of import of goods in accounting and tax accounting can be considered the moment of transfer of risks for the products from the supplier to the buyer. When registering cargo at customs by an intermediary, the date of receipt can be considered the time of registration of the customs declaration.

Accounting entries upon import

When accounting for the import of goods, the entries must be made correctly. It is important to take into account all tax payments in the correct accounts, as well as amounts for calculating the final cost of production. The table below provides the basic entries that need to be made when importing goods in accounting and tax accounting in 2018.

If duties are taken into account not in the cost price, but in current expenses, then instead of 41 invoices, you need to use 44. If there are additional intermediaries in the supply scheme, other entries may be needed, in addition to those indicated above.

Calculation example

The accounting of imported goods was described in detail above. The following is a calculation of the payments required for import. The following conditions are taken as a basis:

1. Purchased goods on prepayment in the EU in the amount of 10,000 Euros.
2. On June 21, 2018, the goods arrived at the border. On the same day, the company received property rights to it and filed a customs declaration.
3. Customs fees amounted to 10,000 rubles.
4. The duty rate is 15%.
5. VAT rate is 18%.
6. Transportation - 35,000 rubles, including VAT 5,339 rubles.
7. The Central Bank exchange rate for prepayment was 68.46 rubles/Euro, when filing a declaration - 68.77 rubles/Euro.

The result is the calculations shown in the table.

The example does not show excise taxes, so if necessary, these payments must be taken into account additionally. As a result, the products can be received at the warehouse in .

Tax and accounting for the import of goods is not so complicated once you understand it in detail. Subsequent deliveries from abroad will be processed according to the familiar scheme much easier. When accounting, it is advisable to use funds in the form of accounting and. They will reduce the time required to complete transactions and minimize possible errors.

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Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and

"User" -

or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or a legal entity registered in accordance with the laws of the state of which such person is a resident;

or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technologies and research activities; data about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information, related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, divulge, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a government agency, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10. The user understands that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11.The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details:

More and more companies are purchasing goods abroad and subsequently selling them on the domestic market of the Russian Federation. Therefore, issues of accounting and tax accounting for the import of goods do not lose their relevance. Main issues of import of goods in 2018/2019 Let's look at it in our article.

How is the cost of imported goods determined?

As you know, goods are accepted for accounting at actual cost (clause 5 of PBU 5/01). It is important to note that when importing goods, as a rule, additional costs arise in the form of customs duties, fees, and other payments paid to intermediaries for customs clearance of goods. All these expenses are also included in the cost of imported goods (clause 6 of PBU 5/01).

No less important is the correct determination of the accounting value of goods under an agreement with a foreign supplier, i.e., the conversion into rubles of the cost of goods expressed in foreign currency. Let us remind you that the cost of goods is reflected in rubles at the rate in effect on the date of their acceptance for accounting (clause 6, clause 9 of PBU 3/2006). If goods are purchased against a previously transferred prepayment to the supplier, the cost of the goods is fixed at the rate in effect on the date of the prepayment, and in the part not covered by the prepayment - at the rate at which the goods are accepted for registration. Read a separate article about the peculiarities of forming a ruble valuation of purchased assets under contracts in foreign currency, including on account.

Tax accounting for import of goods

The procedure for forming the actual cost of imported goods in tax accounting is similar to that discussed above. At the same time, it is advisable for the organization to fix the specific composition of expenses taken into account in the cost of purchased goods in its accounting policy for tax purposes (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

Accounting for import of goods: example in postings

On December 5, 2018, the organization purchased a consignment of goods with a contract value of $10,000. Title to the goods transferred on the same day. The customs fee is 15,000 rubles. Customs duty - 15%. The calculated VAT at customs at the rate as of December 5, 2018 amounted to RUB 137,545. (10,000 * 66.4467 * 1.15 * 0.18). Intermediary services for customs clearance RUB 141,600. incl. VAT 18%. Payment for the goods was made in full on December 11, 2018. US dollar exchange rate as of 12/05/2018 - 66.4467, as of 12/11/2018 - 66.2416.

Operation	Account debit	Account credit	Amount, rub.
12/05/2018 imported goods were registered (10 000 * 66,4467)	41 "Products"	60 “Settlements with suppliers and contractors”	664 467
Customs VAT calculated	19 “VAT on purchased assets”	76 “Settlements with various debtors and creditors”	137 545
Customs duty on imported goods reflected	41	76	15 000
The customs duty on imported goods is reflected (10,000 * 66.4467 * 0.15)	41	76	99 670
The services of an intermediary for customs clearance of imported goods are reflected	41	60	120 000
VAT on intermediary services included	19	60	21 600
VAT is accepted for deduction (137 545 + 21 600)	68 “Calculations for taxes and fees”	19	159 145
12/11/2018 debt for imported goods was paid (10 000 * 66,2416)	60	52 “Currency accounts”	662 416
The exchange rate difference in settlements with a foreign supplier is reflected (10 000 * (66,2416 — 66,4467))	60	91 “Other income and expenses”, subaccount “Other income”	2 051

VAT paid at customs is deducted after imported goods are registered (