Bonn – What needs to be considered from a customs point of view regarding market access of motor vehicles and motor vehicle parts in Russia and what are the specificities of this market access will be explained below
From Karin Appel
- Trade Agreement / WTO
- Customs procedure
- Disposal tax
- Customs duties
- Conformity and certification of motor vehicles for Russia and the EAWU
Trade Agreement / WTO
On 1 January 2015, the agreement on the EAWU entered into force. Among other things, it provides for the free movement of goods.
After 13 years of negotiations, Russia became the 156th member of the WTO on 22 August 2012.
Customs procedure
Goods released for free circulation will acquire the customs status of EMU goods and can be used freely without restrictions in the customs territory of the Russian Federation and other EMU member countries. To obtain this status, import duties such as customs duties, customs clearance fees, import VAT and excise duties must be paid.
Customs clearance in Russia does not necessarily have to be carried out by a customs agent if the importer is established in the Russian Federation. However, if a customs agent is used, it must be a Russian legal or natural person registered with the Russian customs authorities and authorised to carry out customs clearance on behalf of the importer. The background to this rule is that, according to the Customs Code, the declarant may only be a person established in the EMU, for example the Russian counterpart, as he is the customs and tax debtor and is responsible for compliance with non-tariff measures.
In addition to the customs procedure of release for free circulation, it is also possible in Russia to choose the customs procedure of temporary importation, inward or outward processing, transit or a customs warehouse.
Disposal levy
So-called disposal levies exist in Russia for motor vehicles and their chassis, but also for “self-propelled machines”. Exceptions to this are means of transport which are intended for travelling on roads with a maximum speed of 50 km/h. From a formal point of view, this tax is a compensation for the state’s expenditure on the subsequent disposal of the vehicles. The disposal charge is payable to the Russian customs authorities upon import. The payment is recorded in the vehicle documents. The vehicle can only be imported after the disposal tax has been paid.
The tax is calculated on the basis of a basic tariff of 20,000 roubles for motor vehicles and 150,000 roubles for trucks, off-road and special vehicles.
The basic tariff is multiplied by coefficients determined according to criteria such as engine capacity, weight or new or used condition.
Only recently, on 1 January 2020, a decree of the Russian Federation (N 1457) increased the disposal tax.
The table shows only excerpts from the vehicle categories and groups affected:
| Vehicle category | Base in rubles | Coefficient for new cars |
|---|---|---|
| Category M1, also off-road category G* | 20.000 | 1,63 |
| Cubic capacity 1000-2000cm³ | 20.000 | 4,2 |
| Cubic capacity 2000-3000cm³ | 20.000 | 6,3 |
| Mass 2,5-3,5 Tons | 150.000 | 5,73 |
| Mass 3,5 Tons | 150.000 | 1,65 |
Customs duties
In 2019, the tariff rates for cars were reduced from 17% to 15% for new cars as part of a WTO commitment. From 22% to 17% for vehicles over three years old. If the cars are more than three years old, the cost of customs clearance will be calculated on the basis of engine capacity.
Conformity and certification of motor vehicles for Russia and the EAWU
Since 2017 a new requirement has entered into force in accordance with the EAWU technical regulation “On the safety of wheeled vehicles”, adopted by the Customs Union Commission Decision of 9 December 2011. National certificates of conformity such as GOST or the Russian TR certification are therefore no longer valid.
With this safety requirement, the EAWU wants to ensure the protection of life and health on the one hand and environmental protection on the other. The technical regulations TR ZU 018/2011 of the EAWU describe the individual safety requirements for placing motor vehicles on the market and putting them into service and lay down the provisions for marking in the EAWU.
The vehicle type approval is issued by certification bodies accredited in the EAWU and allows the import and registration of motor vehicles. The Federal Office for Technical Regulation and Metrology in Russia is responsible for accreditation. A list of the accredited institutes is available at the Federal Office or alternatively can be requested from the Federal Accreditation Service (telephone number: +7 495 5392670, fax number: +7 495 5392680). The processing time varies depending on the tests and inspections to be performed. The certification body will decide within one month after submission of the application on the documents to be submitted and the tests to be performed.
According to TR ZU 018/2011, four types of certificates of conformity have been defined.
Relevant are mainly the vehicle type approval OTTS and the EAC certification.
OTTS forms the basis for importing motor vehicles for free circulation at all. Only when an authorisation has been granted can the vehicle be registered. Then the data on the certificate of conformity issued are entered in the uniform state register ROSSSTANDART. To apply for OTTS, the following documents are required:General technical documentation of the vehicle
- A list of the safety-relevant components
- The certificate of conformity of the technical requirements
- Technical test protocols
- ISO 9901 certificate of the manufacturer
- Operating instructions of the vehicle
The conformity assessment itself can be carried out in the form of the EAC certificate. The certificate is required for all safety-relevant individual parts of the vehicle. In addition to the analysis of the technical documentation, the assessment procedure includes a quality inspection and a production analysis. Each individual component must be identified by an international ECE test mark.
Source: Germany Trade & Invest