Under the frame of forthcoming exhibitions, seminars and workshops we decided to talk about the rules for importing promotional catalogs to Russia, as well as other options for their delivery.
Option 1. Import of advertising catalogs to Russia from abroad.
From the point of view of the customs legislation of Russia all the items that you import are divided into two categories:
• goods, which are designated for personal use,
• commercial goods (commercial consignment of goods).
Goods for personal use are the goods designated for personal, family, home and other non-business purposes.
Commercial goods are the goods designated for further resale or using for advertising purposes. Thus, the advertising catalogs of your products or services are a commercial product.
When you are crossing the border, a commercial consignment of goods - more than 5 units of one product name or more than 5 kg of weight – you need to declare and pay customs payments.
At the same time, goods, which are designated for personal use, are imported without declaration and payment of customs payments, if their total cost (for the air border) does not exceed the amount equivalent to 10.000 Euros and the total weight is not more than 50 kg. For the other borders (rail, road, water) - 1500 Euros with a total weight not more than 50 kg. (Agreement of June 18, 2010 "The procedure for movement of goods for personal use by individuals across the border of the Customs Union and prosecution of customs operations, connected with their release").
Importing a commercial consignment of goods of advertising catalogs you will have to pay:
• The customs duty - 5% of their value (The Decision of the Council of the Eurasian Economic Commission of 16.07.2012 No. 54 "On approval of the single commodity code listing for foreign economic activities of the Eurasian Economic Union and the unified customs tariff of the Eurasian Economic Union");
• The customs duty -500 Rubles (about 9 Euros) of their cost if the total cost is not more than 200,000 Rubles (about 3,350 Euros) (Decree of the Government of the Russian Federation of 28.12.2004 No. 863 "On rates of customs fees for customs operations");
• value added tax (VAT) - 18% of the value of the goods (Chapter 21 of the Tax Code of Russian Federation).
Many people use this separation of personal and commercial goods and put small batches of catalogs in their suitcases as personal belongings and pass along the green corridor. In half the cases, customs officers will not pay attention. But if your suitcase will be inspected and the officers find a commercial consignment of goods, you will have to pay all customs duties, as indicated above.
Option 2. Sending promotional catalogs by mail
The same customs rules apply here: the commercial consignment of goods is imposed by fee, and the goods for personal use in a certain quantity and weight - are not.
In accordance with the Agreement of June 18, 2010, customs duties and taxes are not paid upon condition if the total customs value of personal goods sent by international mail to one person during a calendar month does not exceed the amount equivalent to 1000 Euros and the total weight of goods does not exceed 31 kilograms.
This rule is used by some foreign firms, sending advertising catalogs to their partners not to the address of Russian firm, but to the home address, for example, of its director. Yes, it is possible in this case, that the customs services will not be interested in the contents of the parcel. In the opposite case, the Russian partner will have to "clear" this parcel, i.е. to pay all customs payments or refuse to receive it.
Option 3. Printing of advertising catalogs in Russian printing-offices
A foreign company may order the printing of its catalogs in Russian printing-office, but only if the company has a representative office in Russia, registered in accordance with the prescribed procedure. If there is no such representation (as often happens), after printing the catalogs the printing-office will in any case send the circulation for "customs clearance", that is - the printed products will have to be taken out of Russia and then imported again. And this procedure will cost a lot.
First, when exporting products, you will have to pay a customs fee. Its size depends on its value:
• 500 Rubles (about 9 Euros) - if the cost of production does not exceed 200 thousand Rubles (about 3,350 Euros);
• 1000 Rubles (about 18 Euros) - if the cost of the product is 200 000 Rubles 1 kopeck and more (about 3,350 Euros), but does not exceed 450 000 Rubles (about 7,500 Euros);
• 2000 Rubles (about 36 Euros) - if the cost of production is 450 000 Rubles 1 kopeck and more (about 7 500 Euros), but does not exceed 1 200 000 Rubles (20 000 Euros);
• (Decree of the Government of Russian Federation of December 28, 2004 N 863 "On rates of customs fees for customs clearance of goods").
Secondly, when importing you will have to pay again the customs fee, as in the first variant:
• customs duty - 5% of the cost of production;
• customs fees in the amount described above;
• value added tax (VAT) - 18% of the cost of production.
Option 4. Printing of advertising catalogs through a Russian company
At the moment, the most profitable option is to print advertising catalogs through Russian partners. Russian companies can order the printing of advertising catalogs in printing-offices on the usual terms, without additional fees. Please note that in this case, payment to the printing-office for printing should also undergo from Russian partner in order not to be the subject for customs regulation.