Russian foreign trade regulations

1. Customs valuation

Tariffs must be paid in rubles in accordance with customs product estimates in hard currency or at current exchange rates. Customs valuation is generally based on the CIF price of the imported product and a customs fee of 0.15% of the actual cost of the goods. The temporary import fee is 1000 rubles. According to customs regulations, customs handling procedures should not be longer than one month. If the Russian customs refuses to accept the goods, the regulations stipulate that the products must be returned to the country of origin.

2. Joining the status of a free trade agreement

Russia has not joined any free trade agreements, but has a deal with the EU. Russia plans to join the General Agreement on Trade/World Trade Organization and enjoy universal MFN status and the GSP.

3. Free trade zone/warehouse

There is no real free trade zone in Russia. There are several free economic zones that are intended to encourage investment in special areas; there are also several free customs zones and free cargo warehouses, which are not subject to customs duties. In these areas

There are many production and commercial activities within the domain, but not for retail. The inventory period is not limited. Free customs zone and free goods

The warehouses are located in the customs area (machine dock, railway and card stations).

Russia has approved a number of so-called free trade zones throughout the country that allow for the import of large quantities of duty-free products.

4. Prohibition of import

The customs code does not list any products that are prohibited from import under any conditions.

5. Special import conditions

There are no special import terms.

6. Temporary entry

Temporary imports are exempt from customs duties, but must be carried out under the supervision of customs. The temporary import cost is 1,000 rubles. The re-exported products will be repaid after the customs approval. According to the regulations, re-export should be completed within two years after the initial import.

7. Export control

In June 1992, the Russian government introduced export quotas and licensing systems for so-called “strategic raw materials” (including crude oil, petroleum products, natural gas, non-ferrous metals, fertilizers, wood, gold, diamonds, electric energy, etc.). These products are in Russia. The price in the domestic market is significantly lower than the international market price. The Ministry of Economic Affairs and the various professional departments work together to determine the quota, and the Ministry of Foreign Economic Relations is responsible for the issuance of control licenses. In early 1994, there were approximately 600 “special exporters” licensed. On May 23, 1994, a presidential decree decided to abolish all export quotas and licensing requirements from July 1, 1994, although the government could not accurately determine which products would be affected.

In theory, the export of all the above products is open to all registered companies, but in fact, they will still encounter many restrictions when they enter their export system products such as oil pipelines. The government has stated that for products whose domestic market price is lower than the international market level, the government will continue to impose export taxes, and weapons, military equipment and materials and technologies with dual use will continue to require permission.

8. Import license

Imports of some different types of products, including fighting and sports weapons, own supplies, explosives, military and cryptographic instruments, radioactive materials, waste such as uranium, highly toxic drugs, narcotics, precious metals, alloys and precious stones, must be imported. license. Most of the permits are wholesaled by the Russian Ministry of Foreign Economic Relations or its local branches and monitored by the National Customs Committee. The import license for sports weapons and own products is issued by the Ministry of Internal Affairs of the State.

9. Customs and import duties

With the general liberalization of import controls, Russia began to implement an import tax or customs tariff system in 1992. Since then, the import tax has increased several times. The most recent one was promulgated on March 15, 1994 and implemented on July 1, 1994. The new tax rate table means an import tax of 13% to 15%, which is several times higher than imports from most Western countries. Recently, the Russian government announced a new plan to lower the import tax by more than 30%. This change will be implemented in the fourth quarter of 1994.

In addition to import taxes, there are two other tax rates for imported products: consumption tax and value added tax. Consumption tax is for some "luxury" items such as wine, cigarettes, cars, etc. The tax rate ranges from 10% to 250%. The VAT rate is 23% (actually 20% VAT plus 3% special VAT), based on the import price plus import tax plus consumption tax.

10. tax

(1) Corporate tax: The Russian federal government passed a new corporate income tax law in January 1992, which drastically changed the current tax rate structure. The new law effectively cuts the standard income tax rate for most entities, including foreign companies, from 32% to 18%. The income tax rate for consulting and auditing services is 25%. Corporate income tax rates for exchange services, brokerage firms, and other financial activities are 45%. The law does not set a tax holiday. Only contracts with 200 or less employees can continue to enjoy tax-free treatment until the new legislation is passed.

The basis of taxation is based on the excess of gross income over production costs, but labor costs are not included in these costs. Generally, only local labor costs are taxed because mobile employees are generally controlled by management service contracts. For dividends, interest, and special use rights, the new law provides for a 18% withholding tax. The withholding tax on freight is 6%.

There are several special provisions for foreign legal entities in Russia. If a separate accounting record is kept for the company's operations in Russia, the taxable income is determined by agreement between the entity and the tax authorities. In addition, foreign entities may choose to pay a profit tax or income tax.

(2) Personal income tax: The Russian government passed the personal income tax legislation in December 1991. The law stipulates that Russian and foreign residents are obliged to pay taxes on the income they add in the year. The non-resident population is only taxed on the income of Russia.

All income earned is taxable, including wages and bonuses, and includes foreigner benefits, increased living expenses, and other similar expenses. Pensions, rents, company car maintenance fees, and business travel expenses are all considered business-related expenses and are not taxable. Foreign exchange income shall be converted into rubles according to the exchange rate announced by the Central Bank of Russia at the time of income. The income tax rate is between 12% and 40% in different grades. The minimum taxable income level is below 42,000 rubles, and almost all foreigners working in Russia are included in the 40% tax rate.

(3) Other taxes: All legal entities in Russia or foreign countries engaged in business activities in Russia are subject to VAT. All products and related services produced or sold in Russia are subject to VAT, with the exception of export products. Since the VAT on the sale of real estate cannot be determined, the actual VAT rate is higher than the original tax rate of 28%. The VAT plan was lowered to 20% in 1993.

(2) Russian import and export management system

The Russian Federation is a large country composed of 130 nationalities and 89 federal entities. After the establishment of the Russian Federation, a series of reforms were implemented on the import and export trade management system. To sum it up, the following measures have been taken:

In foreign trade operations, the right to operate foreign trade has been continuously decentralized. At the same time as the implementation of the enterprise and company foreign trade registration system, the right to operate commodities (excluding special commodities such as military supplies, chemical and biological products, and anesthesia) was liberalized; the supervision system for export collection and import payment was implemented, and the barter trade was implemented. Supervisory and registration system to guarantee the equivalent of imported and exported commodities; in the foreign exchange financial management, according to the presidential decree signed by the Russian President in May 1996 to ensure the ruble becomes a convertible currency, the balance of payments was cancelled. Some restrictions on the aspect make the ruble a partial convertible currency.

In the export trade, Russia implements a flexible management system based on actual conditions. On the one hand, it has cancelled the quotas and licenses for most of the exported goods, the export tariffs on export commodities, the “special exporter” system and other administrative controls, and introduced preferential policies to encourage exports, such as machine manufacturing, energy, and electricity. The export of departments and enterprises is subject to tariff and tax concessions. Since July 1, 1996, Russia has completely eliminated tariffs; providing financial support to export enterprises, such as providing guarantees for exporting mechanical and electrical products enterprises to authorized banks, etc.; Credit is insured to protect businesses from the original banking and political risks. On the other hand, for some large-scale export commodities, the export licensing system and temporary tariffs are imposed at any time as needed. For example, on October 31, 1998, Prime Minister Primakov issued the decisions of the Russian Federation Governments Nos. 1267 and 1268, and unprocessed skins (cowhide, sheepskin and other skins) from November 25 and November 15, respectively. And the oilseeds, (sunflower seeds, rapeseed, soybeans) export license management system (no quantitative restrictions); re-start export tariffs on certain commodities, as reported by the All-Russian Market Research Institute's Foreign Business Bulletin According to the "Regulations on the Regulation of Foreign Trades", the Russian Federal Government's Committee on Foreign Trade and Customs Tariff Policy Protection Measures has in principle adopted a decision to impose export tariffs on certain commodities. According to reports, Russia may impose export tariffs on certain commodities such as broad-leaved hardwood, non-ferrous metal fragments, leather materials and oilseeds in the near future. It is also reported that Prime Minister Primakov has been on December 30, 1998. Signed the Russian Federal Government Decision No. 1589, temporarily levying a specific tariff on the heavy oil for export to non-CIS countries from January 1 to March 31, 1999, at 10 Euros per ton, outside the heavy oil Whether the issue of export tariffs on oil and natural gas products is currently undetermined.

In the import trade, Russia on the one hand strengthens the control of certain imported goods to protect the domestic market, on the other hand, relaxes the import control, in order to activate the domestic market, often in strengthening control, first, to increase the average import tariff rate, from 1996 Since May, the average Russian tax rate has increased from 12.5% ​​to 14% to 14% to 15.5%. Second, tariffs have been raised on some imported goods. For children's food, the import tax rate has increased from 6% to 15%. To 23% to 25%; the import duty rate of eggs imported from countries other than the CIS increased from 10% to 22%; from the imports of dairy products outside the CIS, the import tax rate increased from 12% to 13% to 15%. . 20%; the import duty rate of poultry imported from outside the CIS increased from 26% to 30% to 33%. . 35%; the import duty rate of edible alcohol imported from outside the CIS increased from 15% to 20% to 180%. 185%; seasonal special tariffs on imports of raw sugar and white sugar. Since 1999, the import tax rates of raw sugar and white sugar will increase from 1% and 25% to 5% and 30% respectively; in addition, since August 1999 The seasonal special tariff will continue to be implemented; the import duty rate for second-hand cars imported from outside the CIS will increase from 10% to 13% to 11% to 20%; foreign cars assembled in the CIS countries will be exempt from import duties. Instead, a 12% to 15% import tax will be imposed. The third is to set import quotas and impose quota controls on imported food and imported carpets from the European Union. The fourth is the issuance of import licenses, such as the import license system for the import of alcohol, tobacco and tobacco products and 13 to 27 inches of color TV imported from outside the CIS. The fifth is to re-adjust the GSP and reduce the preferential tariff rate of the country's import tariffs from the GSP system from 50% to 25%. The sixth is to strengthen safety inspection and label control. For example, from January 1, 1997, all imported goods must be labeled in Russian; batch inspections are carried out on perishable and volatile items such as fresh vegetables, fruits, food, and aquatic products. From January 1, 1998, food imported from Russia and all food-related articles, children's products, cosmetics, chemicals and petroleum products, and all daily necessities and products in contact with humans must be inspected by the exporting country. Issue a health quarantine certificate. Seventh, the price of some imported goods is strictly supervised. For example, from February 1, 1998, the price of the 60 types of goods shipped into Russia will be strictly checked. In terms of deregulation, Russia’s import tax on unprocessed diamonds has been changed from 30% to duty-free imports; for cars (new) from less than 1.8L outside the CIS, the import duty rate is 30%. Reduced to 20%; the import duty rate for industrial oils is reduced from 15% to 10%; for new imported vehicles with more than 3L displacement, the special tax is reduced from 2.5 Euros per cubic centimeter to 1.5 Euros.


Russian relevant laws and regulations----tax administration law

The reform of the Russian tax system has been difficult and the tax legislation has changed frequently. When Chinese enterprises discuss economic cooperation with Russia, it is crucial to understand the situation of Russian federal tax legislation more accurately. To this end, the special regulations on the reform of the Russian tax system and the main tax categories are introduced as follows:

(1) The simple situation of the reform of the Russian federal tax system

The process of the Russian tax reform began at the end of 1991. The "Russian Federal Tax System Principles Law" signed by the Russian President on December 27 of that year (amended and supplemented later) is the main tax legislation of the Russian Federation, which stipulates the tax system structure and the general mechanism for its implementation; And the method of collection; determine the obligations and responsibilities of the tax authorities and taxpayers. From the time of the implementation of the law, coupled with the implementation of specific tax legislation, Russia has established the legal basis of the tax system.

In the last three years, the necessity of the reform of the Russian tax system has become increasingly mature. After several years of brewing, the first part of the Russian Federal Tax Code was finally adopted in July 1998 and entered into force on January 1, 1999. From the time of the entry into force of the law, the "Russian Federal Tax System Principles Act" is invalid (except for Article 18, paragraph 2, Articles 19, 20, and 21, which stipulate specific taxes for federal, regional, and local taxes, pending They will not expire until the second part of the Russian Federal Tax Code is passed.)

After nearly two years of discussion, the second part of the Russian Federal Tax Code was finally approved by the State Duma on July 19, 2000, and approved by the Russian Federation Committee on July 26. On August 5, Russian President Putin signed into force. The second part of the Russian Federal Tax Code actually includes only four types of taxes, such as value-added tax, personal income tax, consumption tax and unified social tax. Other taxes in the second part of the Tax Code are still being worked out. The new regulations for the above four taxes will be implemented from January 1, 2001.

The Russian federal tax system includes: the tax types stipulated in the Russian Federal Tax Code and the types of taxes still in effect during the transition period; the establishment, modification, abolition, payment and the principles, methods and methods for taking measures to ensure payment; tax supervision and Ways and means of taking responsibility for violations of tax legislation.

The tax system stipulated by the Russian Federation includes federal taxes, federal main taxes (regional taxes) and local taxes. This three-tier tax system is actually a system unique to all federal states. Which tax belongs to which level, which is determined by the authority of each level to adjust the tax legal relationship according to the geographical scope and geographical area.

The federal tax is directly regulated by the Russian Federal Tax Code and is widely practiced in the Russian Federation. But this does not mean that the federal tax revenue is governed by the federal budget. Similarly, regional taxes are regulated by special laws by the legislative powers of the federal entities and are generally practiced in the corresponding regions. The local tax is stipulated by the local autonomous representative office in the form of regulations and is generally implemented in its jurisdiction. The taxation of these taxes is at what level of budget, and it is not static.

(2) Federal tax

The current federal taxes have the following taxes:

1. Corporate profit tax.

Enterprises of different nature are subject to a profit tax at different tax rates. The tax rate for general enterprises is 30%, which is 11% for the federal budget; the tax rate for inclusion in the federal main body budget is regulated by the federal main body legislature, but federal legislation has a ceiling:

(1) General enterprises and institutions - not exceeding 19% of their profits;

(2) Intermediary business, intermediary companies, banks, etc. - no more than 27% of their profits;

(3) Income from stock dividends, income from other enterprises established in the territory of the Russian Federation - 15% of its income;

(4) Recording hall, rental program carrier, etc. - no more than 70% of its income.

The tax revenue collected in accordance with the provisions of (1)?D(4) is included in the federal main body budget.

For foreign legal persons: their dividend income, income from the actual foreign-invested enterprises - 15% of their income; income from the use of copyrights, patents, etc. from the Russian Federation - 20% of their income; freight income - 6% of income. These taxes should be 100% incorporated into the federal budget.

In the case of the signing of the Product Sharing Agreement, the tax rate of its profit tax is determined by the above agreement.

2. Value added tax. The second part of the Tax Code that has been passed has the following provisions for VAT:

The VAT rate for general merchandise has been reduced from 20% to 18% on January 1, 2004. In addition, there are some goods with a VAT rate of 10%, mainly in the two categories of food and children's products. In addition, the following goods have a zero VAT rate, ie no VAT: goods exported through customs (except petroleum, condensate, natural gas exported to the CIS countries); and production of export goods without VAT Work (service) directly related to sales; work (service) directly related to transit transport; passenger and baggage transfer services based on a unified international transshipment agreement; work directly provided in space (service) And ground preparations (services) that depend on and have an uninterrupted relationship with the technical process; precious metal miners or producers of scrap metal and scrap containing precious metals are sold to “Russian Federal National Precious Metals and The Precious Metals of the Gemstone Fund, the Central Bank of the Russian Federation, and other banks; the specialized commodities of the diplomatic representative offices and their representative offices, and the diplomats or administrative technicians of these representative institutions and their own household goods.

3. Consumption tax. The tax revenue of the consumption tax is 100% included in the federal budget.

4. The issuance tax on securities. The tax rate for the issuance of securities is 0.8% of the total face value of the issue. It is paid by the issuing unit. Its tax revenue is 100% incorporated into the federal budget.

5. Customs duties. The customs duty rate is determined by the Russian federal government and its income is fully included in the federal budget.

6. Mining tax. The taxation object of the mineral exploitation tax is the minerals that are mined from the Russian Federation for taxpayers; the minerals obtained from the residues and wastes produced by the mining of minerals that should be licensed under the Russian Federal Minerals Law; the Russian Federation outside Russia Minerals mined in minerals in jurisdictions (in areas leased by foreign countries or in accordance with international treaties).

The tax base for mineral mining taxes is the value of the mined minerals specified by their type. The value of the mined mineral is determined according to the sales price formed by the taxpayer during the corresponding tax period (not counting the state subsidy); or based on the selling price of the mined minerals; or based on the calculation of the mined minerals The value is determined. According to the new tax rate imposed by Russia on January 1, 2004, natural gas is mined at 107 rubles per 1,000 cubic meters, and oil is paid at 347 rubles per ton.

7. Personal income tax. The second part of the Russian Federal Tax Code stipulates that the flat rate of personal income tax is 13%, but a special tax rate is imposed on individual income.

The income of the 35% tax rate is: lottery lottery income; horse racing gambling lottery income and other gambling income; more than 2000 rubles from the competitions, games and other activities organized for advertising goods, engineering, services; Obtain a certain amount of insurance premiums; interest on certain deposits; certain material gains due to lower interest on borrowings.

Income with a 30% tax rate is: dividend income; income earned by non-Russian registered taxpayers.

The personal income tax revenue is allocated by 16% of the tax into the federal budget and 84% into the federal main body budget.

There are several special rules for the payment of personal income tax in Russia:

The wage income earned according to the salary standard and the employee's age-age subsidy income working in the Arctic region and similar locations are paid by the issuer, and the tax rate of the federal budget is 3%, and the tax rate of the federal main body budget is 9%.

The personal income tax rate of cash income obtained at the bank deposit interest rate and insurance compensation received according to the law is 15%, which is paid by the issuer.

Income earned by individuals who do not have a permanent residence is 3% in the federal budget; 17% in the federal main budget. , paid by the issuer.

8. Unify social taxes. The unified social tax is a new tax stipulated in the second part of the Russian Federal Tax Code. It combines the original three kinds of national extra-budget funds, namely pension funds, social insurance funds and medical insurance funds, to achieve a reduction. Taxes, the purpose of reducing tax burden. Taxpayers are in two categories: one is the employer who pays the employee, including the unit, the self-employed, the clan and family small groups engaged in the traditional industry in the Arctic, the farmer (farm), the natural person; the other is the unemployed individual. Operators, clan and family small groups engaged in traditional industries in the Arctic, farmers (farms), lawyers. At present, the maximum amount of social tax deduction is 38,000 rubles.

9. Transportation tax (its income is included in the road fund). The tax rate is determined by law per horsepower.

10. Vehicle purchase tax (its income is included in the road fund). The tax base is the sales price of vehicles without VAT and sales tax. The specific tax rate is:

Trucks, small passenger and cargo vehicles, light-duty cars, buses, special cars, cars - 20%; trailers, semi-trailers - 10%. When purchasing a car from abroad, the tax base is an estimate of the vehicle based on the customs regulations of the Russian Federation. This tax revenue is included in the regional road fund.

11. The state agency pays a certain fee, that is, the national fee, for the taxpayer to complete certain legally meaningful acts or issue certain documents and certificates to them. The payment standard is determined by Federal Law No. 2005-1 of December 9, 1991 (April 13, 1999 version). National fee income is fully included in the local budget in accordance with the methods specified in the determination of the corresponding level budget.

12. Property inheritance and gift tax. This tax rate is determined by Federal Law No. 2020-1 of December 12, 1991 (January 27, 1995 version). The tax revenue is included in the local budget.

13. Foreign exchange and foreign exchange payment voucher purchase tax. The tax rate is 1%, 60% of the income is included in the federal budget; 40% is included in the federal main budget.

14, Bo industry tax. The tax year is levied as: the casino participates in gambling as one party, and pays 1200 minimum labor compensation rates per year according to each table; the casino participates in gambling as an organizer and/or supervisor, and pays annually according to each table. 100 minimum labor compensation standards; each gambling game machine pays 45 minimum labor compensation standards per year; each horse racing gambling calculator pays 1200 minimum labor compensation standards per year; each horse racing gambling receipt The annual tax amount of 600 minimum labor compensation standards is paid. Tax revenues are included in federal and federal main budgets.

15. Water use tax.

16. The tax on the use of the names "Russia" and "Russian Federation". Words and phrases based on the above names and using the above names are subject to tax. The tax rates are: for enterprises and institutions engaged in business activities (excluding procurement, supply and marketing, trade units), the tax rate is 0.5% of the value of goods sold (engineering, services); for enterprises and institutions engaged in procurement, supply and marketing, and trade activities, The tax rate is 0.05%; the taxation standard for other enterprises and institutions is 100 legal minimum monthly labor compensation standards. This tax is included in the federal budget.

17. Issue license fees for the production and operation rights of ethanol, alcohol, alcoholic products and alcoholic products. The tax revenue is included in the national budget of the corresponding level in accordance with the regulations stipulated by federal regulations.

18. Road use tax. The tax rate is 1% of the difference between the sales of goods and the amount of purchases, and its income is included in the road fund.

(3) Regional tax

1. Forestry tax. The tax rate is determined by the laws of the autonomous republics of the Russian Federation or by the political authorities of the various territories, states, autonomous prefectures, and autonomous regions.

2. Corporate property tax. The tax rate is not more than 2.2%, which is determined by the federal legislature. 50% of tax revenue is included in the federal main budget; 50% is included in the local budget.

3. Certain business activities are subject to a unified income tax. The tax rate is 20%. Tax revenues are included in the federal budget, the national extrabudgetary fund, the federal main budget, and the local budget, in accordance with the standards set forth in Federal Law 148-ФЗ of July 31, 1998 (March 31, 1999).

4. Demand tax for educational institutions. The tax collection standard is not more than 1% of the total annual salary of enterprises and institutions in the Republic of Russia, all frontier regions, states, autonomous prefectures and autonomous regions. The tax revenue is included in the main budget of the Russian Federation.

(4) Local taxes

Russian local taxes currently include the following taxes:

1. Personal property tax. The tax rate is determined according to the taxation object: the tax rate of buildings, real estate and facilities does not exceed 0.1% of the value of the property; the tax rate of the vehicle is calculated based on the engine power, and a minimum amount of labor compensation is imposed per horsepower or per kilowatt. Taxes. The tax collected is included in the local budget where the taxable object is located (registered).

2. Land tax. The taxation object is divided into agricultural land and non-agricultural land. Agricultural land is taxed on a hectare basis. The annual average tax rate is determined by the corresponding federal law. The federal main legal institutions stipulate corresponding tax rates according to the average tax rate and land use (cultivated land, perennial forest, grassland pasture). Non-agricultural land is taxed on a square meter basis, and its tax rate is higher than that of agricultural land. Land tax is included in the corresponding budget in accordance with the Land Law.

3. Personal business registration tax. This tax is included in the budget of the operator's place of registration.

4. Construction project construction tax in the sanatorium.

5. Health care tax.

6. Business rights tax (the federal subject to whom the sales tax has been levied is exempt). This tax shall be stipulated by the regional, municipal, district (city), town, and village representative offices, that is, local people's representative meetings. Taxes may be paid by purchasing one-off tickets or temporary business licenses, and all taxes are included in the corresponding budget.

7. Special taxes and fees (police tax, domestic utility tax, education demand tax, etc.) paid by citizens, enterprises, and units (regardless of the legal form of their organization). The annual tax rate of natural persons shall not exceed 3% of the total amount of 12 statutory minimum labor compensation standards; the legal person shall not exceed 3% of the annual wage fund calculated by the statutory minimum labor compensation standard. The tax rate of the urban area shall be stipulated by the corresponding representative office of the government, namely the local people's representative meeting, and the tax rate of the village and town shall be determined by convening a general meeting of residents.

8. Advertising tax. This tax is paid by legal and natural persons who advertise their products, and the tax rate does not exceed 5% of the advertising fee.

9. Automobile, computing equipment, and personal computer resale tax. This tax is paid by legal persons and natural persons who resell the above goods, and the tax rate does not exceed 10% of the transaction amount.

10. Dog tax. This tax is paid by individuals who raise dogs in the city (except for duty dogs), and the tax amount does not exceed one-seventh of the statutory minimum labor compensation standard per year.

11. The license fee for the trading of wine and water products (the federal subject to whom the sales tax has been levied is exempted). This fee is paid by legal persons and natural persons who sell alcoholic products to residents. The legal person's contribution amount is 50 statutory minimum labor remuneration standards per year, and the natural person's contribution amount is 25 statutory minimum labor remuneration standards per year. When the legal person and the natural person sell the above goods at the temporary sales points set up for the party, the ball, the garden party and other activities, the daily contribution is half of the statutory minimum labor compensation standard.

12. Local auction and lottery license fees. This fee shall be paid by the organizer of the above activities, and the amount shall not exceed 10% of the value of the declared auction commodity or the amount of the issued lottery ticket.

13. Housing license payment fee. This fee is paid by the natural person when obtaining the right to stay in a separate home. The amount of the contribution is determined by the size and quality of the house, but not more than three-quarters of the statutory minimum labor compensation standard.

14, car parking fees. The contributor is a legal person and a natural person who uses a specially constructed parking lot to park a car. The amount of the payment is stipulated by the representative office of the local government, that is, the local people's representative meeting.

15. Local sign usage fee. This fee is paid by the producer of the product using the local logo (badge, appearance of the city, region, historical relics, etc.), and the amount does not exceed 0.5% of the value of the product sold.

16. Racecourse entry fee. The contributors are legal and natural persons who use their horses to participate in commercial competitions. The amount of contributions is stipulated by the local state authority of the racecourse.

17, betting on horses in the lottery. This fee is paid by the gambling horse in the racecourse, and the amount does not exceed 5% of the prize amount.

18, the racecourse to participate in gambling fees. This fee is paid in the form of a surcharge for the nominal gambling fee, which does not exceed 5% of the rated fee.

19. Exchange transaction fees (except for the transactions specified in the legal documents governing the taxation of securities). This fee is paid by the participants of the transaction and the amount does not exceed 0.1% of the transaction amount.

20, film and television shooting fees. This fee is paid by commercial film and television institutions that film and television works and require the assistance of local state administrative agencies (arranged for police duty, clearance, etc.), and the amount of contributions is stipulated by the representative office of the local government, that is, the local people's representative meeting.

21. Residential area cleaning fees. This fee is paid by the legal person and the natural person (owner of the building), and the amount of the payment is stipulated by the representative office of the local government, that is, the local people's representative meeting.

22. Casino start-up fees (installation of gambling machines and other devices, tables, roulette and other gambling equipment that can win prizes and prizes). The rate and charging procedures are set by the representative office of the government, the local people's representative meeting.


Russian Foreign Trade Management Regulations
On November 15, 1991, Russian President Boris Yeltsin issued the "Decree on the Freedom of Foreign Economic Activities in Russia." The “order” allows all enterprises registered in Russia to engage in foreign economic activities. In 1995, Russia passed the "National Regulations on Adjusting Foreign Trade Activities" to strengthen the state's macroeconomic regulation and control. The main measures for Russia’s foreign trade control are:

Export trade management: Russia's export management measures mainly include tax adjustment measures and non-tax adjustment measures.

Tax adjustment measures: export tariffs on exports of some commodities such as coal, oil, natural gas non-ferrous metals, wood, leather materials, soybeans, rapeseed, sunflower seeds, certain foods, etc.; export of oil and natural gas, plus consumption tax .

Non-tax adjustment measures: export quotas and license management for some commodities such as textiles, individual ferrous products, wild animals, pharmaceutical raw materials, precious metals and precious stones.

The distribution of export quotas is mainly through tendering and auction. If there are surplus quotas, they can also be allocated through actual export business.

The export license is issued by the Office of the Special Commissioner of the Ministry of Economic Development and Trade.

Import trade management: Russia's import management measures also include tax adjustment measures and non-tax adjustment measures.

The main tax adjustment measures are:

1. Import duties: Russia began to impose tariffs on imported goods since July 1, 1992. In order to avoid the evasion of import tariffs, Russia also implements a customs valuation system.

2. Value-added tax: Since February 1, 1993, Russia has imposed value-added tax on imported goods. The tax base is the sum of the customs declaration value, import tariff and consumption tax. The tax rate is 20% (partial food and children)


Russian Entry and Exit Administration Law, Russian Entry and Exit Administration Law



In order to further standardize the administrative law enforcement of immigration and entry, and facilitate the passage of exits, immigrants and means of transportation, in recent years, Russia has promulgated the "Russian Borders Rules for Access to and from the Russian Federation", "Natural People Transfer Goods to and from the Russian Federation by Simplification and Preferential Procedures." The Rules and Regulations, the Law on the Transfer of Vehicles to and from the Russian Federation by the Simplified and Preferential Procedures, and other laws and regulations, provide for the entry and exit of natural persons, goods and vehicles into the Russian Federation. In addition, the Federal Law on Supplementary Provisions on Foreign Exchange Regulation and Control Law passed in July 1999 provides for foreign citizens to carry foreign exchange cash through the Russian Federal Customs. The main contents of the above laws and regulations are as follows:

I. Rules of Access to the Russian Federation

The Russian State Duma was passed on July 18, 1996. On August 15, the same year, the Russian President issued the Federal Law on the Rules of Entry and Exit of the Russian Federation. The law was later revised and considered the Constitutional Court of the Russian Federation. Decision No. 2-П issued on the 15th of the month.

The law stipulates that everyone can leave the country freely from the Russian Federation, and citizens of the Russian Federation have the right to return freely to the territory of the Russian Federation. The rules are divided into eight parts: 1. General; 2. Rules for handling and distributing Russian federal citizens' entry and exit into the Russian Federation; 3. Rules for the exit of Russian citizens; 4. Handling and issuing foreign citizens and stateless persons Rules for the export of Russian border documents; 5. Rules for the entry and exit of foreign citizens and stateless persons into the territory of the Russian Federation; 6. Rules for the transit of foreign citizens and stateless persons through the borders of the Russian Federation; 7. Public officials, citizens of the Russian Federation, foreign countries Citizens and stateless persons are responsible for violations of this federal law; 8. End the terms. Its main provisions are as follows:


General


Article 1 regulates the procedures for entry into and territory of the Russian Federation (including transit) in accordance with the Constitution of the Russian Federation, international treaties to which the Russian Federation participates, and this Federal Law. If the provisions of the international treaties to which the Russian Federation participates are different from the federal law, they shall be regulated in accordance with the provisions of international treaties.


Article 2 The right of citizens of the Russian Federation to leave the country is not subject to the principles and methods prescribed by this Federal Law. Citizens of the Russian Federation cannot be deprived of their right to enter the territory of the Russian Federation. The departure of a citizen of the Russian Federation shall not limit the person, his or her spouse or relatives in the enjoyment of the rights provided by the laws of the Russian Federation and the international obligations of the Russian Federation.


Article 3 The rules of the border between the Russian Federation and the border state of the Russian Federation shall be regulated in accordance with the "Russian Federal Border Law" and the Russian Federation Law.


Article 4 The citizens of the Russian Federation outside the Russian Federation are protected and sheltered by the Russian Federation. The Russian diplomatic missions and consular organs are obliged to take measures to protect the citizens of the Russian Federation and to protect the citizens of the Russian Federation in accordance with the provisions of the international treaty provisions of the Russian Federation Law and the Russian Federation.


Article 5 If there is an extraordinary incident in a foreign territory, the Russian Federation adopts other measures prescribed by the diplomatic, economic and international law to guarantee the safety of Russian citizens living in the territory of the country.


Article 6 The official certificate of the citizens of the Russian Federation shall be in the territory of the Russian Federation for the valid identification of citizens of the Russian Federation outside the Russian Federation. This Federal Law provides for the rules governing the processing, issuance and confiscation of such documents.


如俄联邦参与的国际条约中未作其他规定,外国公民或无国籍人士在入、出俄联邦国境时须出示证明其身份并为俄联邦承认的有效证件,以及俄联邦境外的俄联邦外交机关或领事机关、内务部门或俄联邦外交部签发的签证(以下简称为俄签证)。


如外国公民或无国籍人士申请进入俄联邦国境工作,则须获得联邦移民行政机关按俄联邦政府规定的办法发放的许可方可获得俄签证。上述规定不适用于外国外交机关和领事机关及国际政府间组织的工作人员和其家庭成员。


如俄联邦参与的国际条约未作其他规定,运送旅客的交通部门有义务检查签证或其他进入外国国境的许可。


依据本联邦法和俄联邦政府命令规定发放俄签证的规则。


2.办理和发放俄联邦公民出、入俄联邦国境证件的规则


第7条俄联邦公民出、入俄联邦国境时须持有证明其俄联邦公民身份的主要证件,包括：
护照；
外交护照；
公务护照；
海员护照(海员身份证明文件)。

第8条根据俄联邦公民的书面申请,由位于俄联邦境内的内务部门、俄联邦外交部,以及在本联邦法规定的情况下由俄联邦境外的外交机关或领事机关向本人或通过其法定代理人发放护照。


如法律未作其他规定,俄联邦公民自出生之日起至满18周岁,由其父母、收养人、保护人或监护人中一方提出书面申请后,可向其发放护照。


居留在俄联邦境外的俄联邦公民由位于该公民所处国家的俄联邦外交机关或领事机关办理、发放护照。


俄联邦外交部可根据派遣俄联邦公民赴俄联邦境外并根据俄联邦政府命令所做规定在俄联邦外交部登记的组织递交的书面申请为该公民办理和发放护照。


从事军务和从事与在俄联邦境外完成职能或任务有关的活动的其他联邦行政机关也可根据俄联邦政府确定的清单以及规则和条件,为在上述联邦行政机关作为军人或公民服役(工作)的俄联邦公民办理和发放护照。


第9条俄联邦公民在办理护照时须在范本格式申请中注明本人姓、名、父称(包括曾用名),性别,出生日期及地点,居住地,近10年期间的工作(服役、学习)地点,并出示证明其身份的主要证件。申请须附有个人照片和证明办理护照时缴纳国家税费(在俄联邦境内办理护照时)或领事税费(在俄联邦境外办理护照时)的文件,以及证明其缴纳护照工本费的文件。


第10条有关国家机关按照本条款规定的期限办理护照,有效期为5年。


递交申请的日期指的是按照办理文件的范本格式递交本联邦法第9条中规定的所有文件以及照片之日。


如在居住地递交办理护照申请,自递交申请之日起办理护照期限不应超过1个月。


如在居留地递交办理护照申请,自递交申请之日起办理护照期限不应超过4个月。


自递交申请之日起,俄联邦外交机关或领事机关办理护照的期限不应超过3个月。


如持有与必需紧急治疗、重病或近亲死亡有关且必需出俄联邦国境等情况相关证明文件,自递交申请之日起,办理护照的期限不应超过3个工作日。


在本联邦法第15条中规定的情况下,或在父母、收养人、保护人或监护人中一方不同意未成年俄联邦公民出俄联邦国境的情况下,不为该未成年公民办理护照,同时向申请人发放相应的注明拒办理由的通知书。


第11条如俄联邦公民在俄联邦境外遗失护照(外交护照、公务护照、海员护照),有关俄联邦外交机关或领事机关向其发放证明其身份的临时证件,并授予该公民进入(返回)俄联邦国境的权利。由俄联邦政府决定办理此类证件的规则和证件形式。


如原发放的护照未过有效期,或护照持有者遗失护照后未声明出境护照失效,不得办理新护照,但本条第三部分注明的情况除外。


如俄联邦公民的活动需经常出俄联邦国境(每个月不少于一次),而该公民无权获得外交或公务护照,根据派遣该公民出俄联邦国境的组织的申请,可为该公民办理和发放第二本护照,且第二本护照有效期到期日须与原发放护照的有效期到期日一致。


第12条俄联邦外交部向根据1961年维也纳外交关系公约和其他俄联邦参与的国际条约在俄联邦境外执行公务而享有豁免权的俄联邦公民,俄联邦总统,俄联邦联邦会议联邦委员会成员和国家杜马议员(在其任期内),俄联邦政府成员,俄联邦宪法法院法官,俄联邦最高法院法官,俄联邦最高仲裁法庭法官,俄联邦总检察长,俄联邦中央银行行长以及其他行使根据《俄联邦公务原则》联邦法规定属于А类国家职务范畴的俄联邦国家职务或俄联邦主体国家职务的人员,及俄联邦外交部外交官和外交信使发放外交护照。


拥有外交护照并派往俄联邦境外俄联邦官方机关或俄联邦设在俄境外国际机构中的机关的俄联邦公民的家庭成员(配偶,未成年子女,丧失劳动能力的成年子女)与其共同生活或随行时,也可获得外交护照。


行使根据《俄联邦公务原则》联邦法规定属于Б、В类国家职务范畴的俄联邦国家职务或俄联邦主体国家职务的公务人员及与其随行到俄联邦境外公出的行政技术职务工作人员和俄联邦总统办公厅专职人员,俄联邦联邦会议联邦委员会工作人员,俄联邦联邦会议国家杜马工作人员,俄联邦政府工作人员,俄联邦宪法法院工作人员,俄联邦最高法院工作人员,俄联邦最高仲裁法庭工作人员,俄联邦中央银行(俄罗斯银行)职员和以下俄联邦公民,包括到俄联邦境外服军役的军人,俄联邦境外的俄联邦外交机关和领事机关以及俄联邦官方机关及在俄联邦境外的国际组织所设俄联邦官方机关的行政技术职务编制内工作人员,均可获得俄联邦外交部发放的公务护照,但其期限不得超过5年。


根据本条第三部分规定拥有公务护照的俄联邦公民的家庭成员(配偶,未成年子女,丧失劳动能力的成年子女)在该公民到俄联邦境外公出期限超过1年时,可获得公务护照。


外交护照和公务护照为俄联邦所有,在到俄联邦境外公出期满后应交还给派遣俄联邦公民到俄联邦境外公出的组织。


第13条海员护照(海员身份证明文件)是乘船出、入俄联邦国境的有效证件。
根据1958年有关海员身份证明的公约(国际劳工组织第108号公约)规定,海员护照(海员身份证明文件)持有者凭执行船务的可信证明有权乘坐各类交通工具独自或作为团体成员出、入俄联邦国境。


由具备管理海运和河运及捕鱼业权限的联邦行政机关办理海员护照(海员身份证明文件),并将其发给在俄联邦境外航行的俄罗斯上船舶工作或被俄罗斯船主派往他国船舶上工作,在执行船务中作为学员及被派往船上完成辅助任务的属管理海运和河运及捕鱼业的联邦行政机关和其他联邦行政机关管理的企业、机构和组织工作人员等俄联邦公民,以及其他适用于1958年有关海员身份证明公约的海员的俄联邦公民。


第14条俄联邦公民,包括派出执行公务的俄联邦公民在俄联邦境外获得医疗救护的费用依照在俄联邦境外获得医疗救护的医疗保险单或其替代证明文件所规定的条件支付,或由邀请俄联邦公民的自然人或法人担保偿付为俄联邦公民提供医疗救护的费用。


如不具备本条第一部分列举的证明,俄联邦公民应自行承担在俄联邦境外获取医疗救护的费用。
如俄联邦与相关国家的国际条约未作其他规定,俄联邦外交机关或领事机关应按照俄联邦政府规定的规则为在外国境内的俄联邦公民提供保险事务的帮助。


3.俄联邦公民出境规则


俄联邦公民出俄联邦国境的权利在下列情形下受到临时限制：


1)接触按俄联邦国家机密法律规定属于国家机密的特别重要情报或绝密情报,而签定临时限制出俄联邦国境的劳动合同,其限制期限从最后一次与特别重要情报或绝密情报接触之日起不超过5年,??直至劳动合同或本联邦法规定的限制期满。


如保护国家机密各部门联合委员会规定特别重要或绝密情报保持密级,则劳动合同中指明的限制出俄联邦国境的期限可由俄联邦政府组成的各部门联合委员会加以延长。限制出境期限从最后一次接触特别重要情报或绝密情报之日起不应超过10年,其中包括劳动合同规定的限制期限。


2)根据俄联邦法律服军役或被派遣从事相应文职,??直至军役或文职服役期满。


3)因犯罪嫌疑而被拘留或成为被告,??直至案件作出结论或法院判决产生法律效力。


4)因犯罪而被判刑,??直至刑期届满或解除。


5)逃避承担法院判决所判给的义务,??直至承担义务或各方达成协议。


6)在办理出俄联邦国境的证件时提供的个人情况明显不实,??直至办理证件的机构在一个月内解决问题。


第16条在本联邦法第15条规定的临时限制出俄联邦国境权利的所有情形下,内务机关应向俄联邦公民发送通知书,并注明理由和限制期限,限制决定的日期和登记编号,限制该公民出俄联邦国境的组织的全称和法定地址。


第17条掌握属于国家机密的特别重要情报或绝密情报的公民以及在本联邦法生效之前接触上述情报的公民可就其被限制出俄联邦国境权利的决定向由俄联邦政府组成的跨部门委员会提出申诉,该委员会须审议该申诉并在3个月内予以答复。可以向法院申诉不允许公民出俄联邦国境的决定。


第18条如因本联邦法第15条第1和第2款规定的原因限制俄联邦公民出俄联邦国境,该公民的护照应交予发放护照的国家机关保存,直至限制期满。


如因本联邦法第15条第3－5款规定的原因限制俄联邦公民出俄联邦国境,该公民的护照应由授权机关没收并交予发放护照的国家机关。


由法院、检察机关、内务机关、边防机关和海关、俄联邦外交机关和领事机关根据本联邦法规定的理由决定没收俄联邦公民的护照。


第19条除暂时应召入伍的人员外,俄联邦军队军人及规定服军役的联邦行政机关军人,凭俄联邦政府规定规则办理的指挥部许可出俄联邦国境。


第20条未成年俄联邦公民出俄联邦国境时须与其父母、收养人、保护人或监护人中一方同行。如未成年俄联邦公民在无人陪同的情况下出俄联邦国境,除护照外,该公民应持有上述人士同意未成年俄联邦公民出俄联邦国境并注明出境期限和计划前往国的公证书,如未成年公民出俄联邦国境的期限超过3个月,保护和监护机关应根据俄联邦政府规定的规则对上述同意加以证实。


第21条如父母、收养人、保护人或监护人中一方声明不同意未成年俄联邦公民出俄联邦国境,则按法律程序决定该公民能否出俄联邦国境。


第22条父母、收养人、保护人或监护人对出俄联邦国境的未成年俄联邦公民的生命和健康负责,并保护其在俄联邦境外的权利和法律权益。


当组织未成年俄联邦公民团体出境时,在父母、收养人、保护人或监护人没有同行的情形下,由出境团体负责人承担法律代理人的义务。


第23条法律承认的无行为能力的俄联邦公民根据其父母、收养人或保护人的申请可在有能力保障无行为能力的俄联邦公民的安全和周围人员安全的成年人陪同下出俄联邦国境。


4.办理和发放外国公民和无国籍人士入、出俄联邦国境证件的规则


第24条如俄联邦参与的国际条约未作其他规定,外国公民可持俄签证并凭证明其身份并为俄联邦承认的有效证件入、出俄联邦国境。


如俄联邦参与的国际条约未作其他规定,无国籍人士可持俄签证并凭其居住国相关机关发放的证明其身份并为俄联邦承认的有效证件入、出俄联邦国境。


根据本联邦法所规定的理由,有可能不允许外国公民和无国籍人士入、出俄联邦国境。


第25条外国公民或无国籍人士(本人或通过代理人)向俄联邦外交机关或领事机关提出的书面请求是入俄联邦国境的根据。


如外国公民或无国籍人士有意根据俄罗斯自然人或法人的邀请入俄联邦国境,办理此类邀请的规则由俄联邦政府确定。


按规定方式办理的旅游合同也可以是外国公民或无国籍人士办理入俄联邦国境的根据。


5.外国公民和无国籍人士入、出俄联邦国境规则


第26条在下列情形下有可能不允许外国公民或无国籍人士进入俄联邦国境：


1)申请俄签证时不能证明具备可供在俄联邦境内居住和出俄联邦国境所需的资金或按俄联邦政府规定的规则出示提供上述资金的担保。


2)在通过俄联邦边界的口岸时违反俄联邦边界过境法规,海关法规,检疫标准,??直至消除违反行为。


3)提供明显不实的个人情况或入境目的。


第27条在下列情形下外国公民或无国籍人士不允许进入俄联邦国境：


1)为保障国家安全。


2)在上一次逗留俄联邦境内期间因实施严重或极其严重罪行而被依照俄联邦法律判刑,或在上一次逗留期间被强制驱逐出境,??在刑满5年内或被强制驱逐出境满1年内不得入境。


3)无法出示依据俄联邦法律获取俄签证所需的文件,??直至出示所需文件。


4)申请3个月以上签证时无法出示对病毒感染免疫的证书。


第28条外国公民或无国籍人士出俄联邦国境在下列情形下可能受到限制：


1)根据俄联邦法律因犯罪嫌疑而被拘留或成为被告,??直至案件作出结论或法院判决产生法律效力。


2)因在俄联邦境内犯罪而被判刑,??直至刑期届满或解除。


3)逃避承担法院判决所判给的义务,??直至承担义务或各方达成协议。


4)未按照俄联邦法律规定履行纳税义务,??直至履行上述义务。


6.外国公民和无国籍人士通过俄联邦国境过境规则


第29条通过俄联邦国境过境时通常无权停留。


根据俄罗斯过境签证、按行程与俄联邦相邻国家入境签证或目的国签证,及出俄联邦国境的有效乘车票据或在俄联邦境内换乘地点获取有效乘车票据的担保证明,外国公民或无国籍人士通过俄联邦国境过境前往目的国时允许乘坐各类交通工具。


第30条如俄联邦参与的国际条约未作其他规定,根据其出示的有理由的申请和证明其停留必要性的文件,可向外国公民或无国籍人士发放在俄联邦境内停留的签证。


第31条外国公民或无国籍人士在下列情形下可无签证通过俄联邦国境过境：


1)通过俄联邦国境乘空中交通工具直飞。


2)搭乘国际航班在俄联邦境内的机场转机,并持有以规定方式办理的有权入目的国国境的文件和机票,从抵达之时起至该机票标明的从在俄联邦境内转机的机场起飞日期不超过24小时,但被迫停留的情况除外。


3)俄联邦与其居住国签署相关国际条约。


第32条在下列情形下在居民点停留24小时以上可视为被迫停留：


1)发生妨碍火车、汽车、船舶或飞机运行的自然灾害。


2)有关交通工具零件损坏或发生交通事故后遭到损坏,必须进行修理。


3)发生疾病,根据医生诊断,病人继续行程会危害其生命和健康。


4)在转乘地点从一种交通工具换乘另一种交通工具时发生未预见到的耽搁。


在被迫停留时,在被迫停留地的内务机关根据外国公民或无国籍人士的申请办理在俄联邦境内停留所需文件和延长俄过境签证的有效期。


7.公职人员、俄联邦公民、外国公民和无国籍人士违反本联邦法应负的责任


第33条俄联邦公民、外国公民或无国籍人士如违反本联邦法,应承担俄联邦法律规定的责任。


第34条如俄联邦机关或公职人员违反办理入俄联邦国境和(或)出俄联邦国境证件的规则,则俄联邦公民、外国公民和无国籍人士有权按照俄联邦法律规定的程序向法院提出诉讼以维护本人利益。


第35条由于公职人员的过失,俄联邦公民、外国公民或无国籍人士违反出俄联邦国境和(或)入俄联邦国境法律时,根据俄联邦法律规定的规则,由公职人员承担因其决定而给上述人士造成(未造成)损失所需承担的物质和其他责任。


8.结束条款


第36条本联邦法自正式颁布之日起生效。


第37条本联邦法自生效之日起承认：


1) 下列命令失效：
1992年12月22日俄联邦最高苏维埃《关于苏联法律〈苏联公民出入苏联国境规则〉在俄联邦境内生效的命令》；


《关于俄联邦联邦会议联邦委员会代表的地位和国家杜马议员地位》联邦法第37条。


2) 下列苏联法令在俄联邦境内失效：


1991年5月20日苏联法律《苏联公民出入苏联国境规则》；


1991年5月20日苏联最高苏维埃命令《苏联公民出入苏联国境规则》第1－5条；


1981年6月24日苏联法律《外国公民在苏联的法律地位》中第三章《外国公民出入苏联国境》。


第38条自本联邦法生效之日起6个月内拥有属于国家机密的特别重要情报或绝密情报的组织应根据本联邦法第15条第1款规定,与其曾接触以及重新接触上述情报的工作人员签定劳动合同。


第39条自本联邦法生效之日起6个月内保留现行出俄联邦国境和入俄联邦国境的规则,保留办理和发放俄联邦公民、外国公民和无国籍人士出入俄联邦国境证件的规则,以及办理和发放上述证件的国家行政机关的限制规定。


第40条要求俄联邦总统、俄联邦政府、俄联邦主体国家机关自本联邦法生效之日起3个月内根据本联邦法颁布自属范畴内的法令。

二、《自然人按简化、优惠程序运送商品出入俄联邦关境规则》


2000年2月8日,俄海关开始实行自然人按简化、优惠程序运送商品出入境新规则。1999年11月24日俄国家海关第815号命令批准了这项新规则,2000年1月14日俄司法部对其进行了登记(登记号为2048)。


自然人运送商品出入境程序主要有以下四点变化：


1.不管自然人通过俄联邦关境运送商品是否随身携带,其免税重量限额为50公斤,价值限额为1000美元；如果商品超过上述限额但总重量不超过200公斤、总价值不超过10000美元,则超过部分应按海关估价30％征收关税,但每公斤不少于4欧元。


2.如果自然人本人未曾出境,但却从境外购置商品,包括通过电子商务网络或根据商品样本购置商品,亦即商品由他人从境外转寄给该自然人,则这类商品应按通常外贸货物征收全额关税。


3.取消对难民、被迫难民、从外国迁居俄罗斯常住者免税输入商品的限制,而不管上述迁居者原居住何国(原先对非独联体国家的上述迁居者曾规定免税输入商品的价值限额为10000美元),同时将上述人员可享受的关税及税收优惠期从1年增加到3年(从入境的第一天算起)。


4.自然人可免税带入的酒从每人5公升减少到2公升,香烟和雪茄烟从每人1000支减少到400支,但取消对带入车用汽油和个人首饰的限制。


新规则的主要内容如下：


(一)俄国家海关委《关于批准自然人按简化、优惠程序运送商品出入俄联邦关境规则的命令》(1999年11月24日,第815号)


上述第815号命令由俄国家海关委主席瓦宁签发,其目的是为了实施1999年7月10日俄联邦政府第783号《关于批准自然人运送商品通过俄联邦关境条例的决定》,并使俄国家海关委的有关法律法规文件与该政府决定取得一致。这项命令除了正式批准《自然人按简化、优惠程序运送商品出入俄联邦关境规则》外,还确定了自然人按简化、优惠程序转寄商品时进行书面申报的格式及自然人

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