Excise rates depend on the type of goods and are set for 2018 by Article 193 of the Tax Code of the Russian Federation. Goods recognized as excisable are listed in paragraph 1 of Article 181 of the Tax Code of the Russian Federation. Excisable goods include, in particular:

• ethyl alcohol from all types of raw materials;
• alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%;
• alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine, beer, beer-based drinks, and other drinks with a volume fraction of ethyl alcohol of more than 1.5%);
• tobacco products;
• cars;
• motorcycles with engine power over 112.5 kW (150 hp);
• motor gasoline;
• diesel fuel;
• engine oils for diesel and (or) carburetor (injection) engines;
• straight-run gasoline;
• benzene, paraxylene, orthoxylene;
• aviation kerosene;
• natural gas.

Applying rates: ways

Excise rates for 2018 for each type of excisable goods are established by Article 193 of the Tax Code of the Russian Federation. However, the options for calculating excise taxes in 2017 may be different. It depends on how the rate is set. We will give explanations for the different calculation options.

2018

Fixed rates

The amount of excise tax on excisable goods for which fixed (specific) tax rates are established is calculated as the product of the relevant tax rate and the tax base calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation.

Combined rates

The amount of excise tax on excisable goods for which combined tax rates are established (consisting of a fixed (specific) and ad valorem (as a percentage) tax rate) is calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate.

Excise rates in 2018: calculation table

From January 1, 2018, a new version of paragraph 1 of Art. 193 of the Tax Code on the taxation of excisable goods, according to which the rates of a number of excises are increased. In particular, excise taxes on cars, gasoline and diesel fuel are being increased (Federal Law No. 335-FZ of November 27, 2017.

Thus, excise rates for cars will not only increase depending on the engine power, but there will also be a new differentiation of excise taxes for powerful cars. For example, the least, from 43 rubles. up to 45 rubles, the rate for one liter will increase. with. for cars with engine power from 90 to 150 hp. with. From 420 rub. up to 437 rubles. each liter will rise in price. with. for cars with a power of 150 to 200 liters. with. At the same time, the excise tax rate for cars with engine power from 200 to 300 hp with. will be 714 rubles. for one l. with. And car manufacturers will have to pay the most Vehicle, with an engine power of over 500 hp. with. - 1302 rubles. for one l. with.

Simultaneously with 10,130 rubles. up to 11,213 rubles. for one ton, the excise rate on class 5 motor gasoline will increase. The rate for gasoline that does not correspond to class 5 will remain the same and will amount to 13,100 rubles. per ton. The excise tax on diesel fuel will also increase: from 6800 rubles. up to 7665 rubles. for one ton

Excise taxpayers, when performing transactions recognized as an object of taxation, are required to submit tax declarations on excises to the tax authorities no later than the 25th day of the month following the expired tax period (clause 5, article 204 of the Tax Code of the Russian Federation). The tax period is a month (Article 192 of the Tax Code of the Russian Federation).

Ethanol
Types of excisable goods			tax rate
			from January 1 to		from 1 July to
Ethyl alcohol from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol and distillates (wine, grape, fruit, cognac, calvados, whiskey)2	When selling to manufacturers:				0 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
	When selling advance excise tax to payers (including ethyl alcohol imported into Russia from the territories of the states - members of the Customs Union, which is a product of the Customs Union)
	When transferred within the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation
	When transferred by manufacturers in the structure of one organization or when sold for the production of goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation
	When selling to organizations that do not pay an advance excise tax (including ethyl alcohol imported into Russia, which is not a commodity of the Customs Union)				107 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
	When transferring within the structure of one organization to perform operations recognized as an object of excise taxation, except for ethyl alcohol: - which is transferred in the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation; - which is sold (transferred in the structure of one organization) for the production of goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation; - which is sold for the production of household chemicals and alcohol-containing perfumery and cosmetic products in metal aerosol packaging
Types of excisable goods		tax rate
		from January 1 to June 30, 2018 inclusive		from 1 July to December 31, 2018 inclusive
Alcohol-containing perfumery and cosmetic products in metal aerosol packaging		0 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods		0 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcohol-containing household chemicals in metal aerosol packaging		0 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods		0 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcohol-containing products (except for perfumes and cosmetics and household chemicals in metal aerosol packages)				418 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods

Alcoholic products
Types of excisable goods	tax rate
			from 1 July to December 31, 2018 inclusive
Alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must , and (or) wine distillate, and (or) fruit distillate)1			523 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, drinks made on the basis of beer, wines, fruit wines, sparkling wines (champagne), cider, poiret, mead, wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate)	418 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods		418 rub. per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Wines, fruit wines (except for wines with a protected geographical indication, with a protected designation of origin, as well as sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must and/or wine distillate and/or fruit distillate)	18 rub. for 1 liter		18 rub. for 1 liter
Wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagne)	5 rub. for 1 liter		5 rub. for 1 liter
Sparkling wines (champagne), except sparkling wines (champagne) with a protected geographical indication, with a protected designation of origin	36 rub. for 1 liter		36 rub. for 1 liter
Sparkling wines (champagne) with protected geographical indication, protected designation of origin	14 rub. for 1 liter		14 rub. for 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume up to 0.5 percent inclusive1	0 rub. for 1 liter		0 rub. for 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume over 0.5 percent and up to 8.6 percent inclusive, as well as beer-based drinks2	21 rub. for 1 liter		21 rub. for 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume over 8.6 percent2	39 rub. for 1 liter		39 rub. for 1 liter
Cider (alcoholic products with an ethyl alcohol content of not more than 6% by volume of the finished product, produced as a result of the fermentation of apple must and (or) reconstituted apple juice without the addition of ethyl alcohol, with or without saturation with carbon dioxide)	21 rub. for 1 liter		21 rub. for 1 liter
Poiret (alcoholic products with an ethyl alcohol content of not more than 6% of the volume of the finished product, produced as a result of the fermentation of pear must and (or) reconstituted pear juice without the addition of ethyl alcohol, with or without saturation with carbon dioxide)	21 rub. for 1 liter		21 rub. for 1 liter
Mead (alcoholic products with an ethyl alcohol content of 1.5 to 6% of the volume of finished products, produced as a result of the fermentation of honey must containing at least 8% honey, with or without the use of honey for sweetening and other bee products, vegetable raw materials, with with or without the addition of sugar-containing products, without the addition of ethyl alcohol)	21 rub. for 1 liter		21 rub. for 1 liter
Tobacco and tobacco products
Types of excisable goods	tax rate
	from January 1 to June 30, 2018 inclusive	from 1 July to December 31, 2018 inclusive
Pipe tobacco, smoking, chewing, sucking, nasvay, snuff, hookah (except for tobacco used as a raw material for the production of tobacco products)	2772 rub. per 1 kg	2772 rub. per 1 kg
cigars	188 rub. for 1 piece	188 rub. for 1 piece
Cigarillos (cigarites), bidis, kretek	2671 rub. for 1000 pcs.	2671 rub. for 1000 pcs.
Cigarettes, cigarettes3	1562 rub. for 1000 pieces + 14.5% of the estimated cost determined on the basis of the maximum retail price (but not less than 2123 rubles for 1000 pieces)	1718 rub. for 1000 pcs. + 14.5% of the estimated cost, determined on the basis of the maximum retail price (but not less than 2335 rubles per 1000 pieces)
Tobacco (tobacco products) intended for consumption by heating	5280 rub. per 1 kg	5280 rub. per 1 kg
Electronic nicotine delivery systems	44 rub. for 1 piece	44 rub. for 1 piece
Liquids for electronic systems delivery of nicotine	11 rub. for 1 ml	11 rub. for 1 ml

Cars and motorcycles
Types of excisable goods	tax rate
	from January 1 to June 30, 2018 inclusive	from 1 July to December 31, 2018 inclusive
Passenger cars with engine power up to 67.5 kW (90 hp) inclusive	0 rub. per 0.75 kW (1 hp)	0 rub. per 0.75 kW (1 hp)
Passenger cars with engine power over 67.5 kW (90 hp) and up to 112.5 kW (150 hp) inclusive		45 rub. per 0.75 kW (1 hp)
Passenger cars with engine power over 112.5 kW (150 hp) Motorcycles with engine power over 112.5 kW (150 hp)		437 rub. per 0.75 kW (1 hp)
Passenger cars with engine power over 147 kW (200 hp) and up to 220 kW (300 hp) inclusive		714 rubles per 0.75 kW (1 hp)
Passenger cars with engine power over 220 kW (300 hp) and up to 294 kW (400 hp) inclusive		1218 rub. per 0.75 kW (1 hp)
Passenger cars with engine power over 294 kW (400 hp) and up to 367 kW (500 hp) inclusive		1260 rub. per 0.75 kW (1 hp)
Passenger cars with engine power over 367 kW (500 hp)		1302 rub. per 0.75 kW (1 hp)
Oil products
Types of excisable goods	tax rate
	from January 1 to June 30, 2018 inclusive	from 1 July to December 31, 2018 inclusive
Automobile gasoline:
not class 5	13 100 rub. for 1 ton	13 100 rub. for 1 ton
class 5	RUB 11,213 for 1 ton	RUB 11,892 for 1 ton
Diesel fuel	7655 rub. for 1 ton	8258 rub. for 1 ton
Motor oils for diesel and (or) carburetor (injection) engines	5400 rub. for 1 ton	5400 rub. for 1 ton
Straight-run gasoline2	13 100 rub. for 1 ton	13 100 rub. for 1 ton
Benzene, paraxylene, orthoxylene*	2800 rub. for 1 ton	2800 rub. for 1 ton
Aviation kerosene	2800 rub. for 1 ton	2800 rub. for 1 ton
Middle distillates1	8662 rub. for 1 ton	8662 rub. for 1 ton

* Benzene is understood to mean a liquid that contains 99 percent by weight of the corresponding simplest aromatic hydrocarbon.
Paraxylene or orthoxylene is understood as a liquid that contains in its mass 95 percent of the corresponding isomer of xylene or dimethylbenzene (subclause 12, clause 1, article 181 of the Tax Code of the Russian Federation).

If the President of Ukraine signs the law No. 8487 adopted by the Parliament, the cost of customs clearance of cars will change in 2019. Recall that according to this document, the excise tax will be calculated in a new way, based on the established formula:

Rate = Base rate x K engine x K age.

It is decoded as follows.

Base rate for gasoline engines volume up to 3000 cubic centimeters is set in size 50 euro, and above - 100 euro.

Base rate for diesel engines up to 3500 cubic centimeters - 75 euros, and above - 150 euros.

K engine is a factor equal to the engine size of the respective vehicle divided by 1000 cm³. (For example, with a motor volume of 2000 cm³ K, the engine will be equal to 2).

K age- coefficient equal to the age of the car (from the year, next for the year of its production, up to the year of determining the excise rate).

For new transport and "used" transport used up to one full calendar year, the coefficient is equal to 1 , and for those operated for 15 years and above - a constant coefficient 15.

Thanks to this rule, the binding to environmental standards that are now mandatory for customs clearance of cars in Ukraine is canceled - now you can only import vehicles not older than 2010, the engines of which comply with Euro-5 requirements.

To figure out whether the new excise tax will be higher or lower than the preferential rates, we calculated it for a number of models that are currently in demand when importing used vehicles to Ukraine.

For example, we took three gasoline models: Ford Focus 1.6 l, Toyota Camry 2.5 l and Mercedes E class 3.5 l, as well as three turbodiesel: VW Golf 1.6 (diesel), Audi A6 - 2.0 l and Toyota Land cruiser 200 4.5 l.

We chose Mercedes and Toyota cars specially with large engines, which are not currently subject to preferential excise tax, in order to show how the tax on “multi-liter” vehicles will change.

Since, according to the new procedure for calculating excise duty, the age coefficient of the car plays an important role, we will make a calculation for two different years release - 2016 and 2010.

Ford Focus 1.6 L (gasoline)
Year of issue	excise rate	excise rate (according to law no. 8487), in euro
2016
2010

Toyota Camry 2.5 L (gasoline)
Year of issue	excise rate (preferential, valid for today), in euro	excise rate (according to law no. 8487), in euro
2016
2010

Mercedes E class 3.5 l ( petrol)
Year of issue	excise rate	excise rate (according to law no. 8487), in euro
2016	7731
2010		2450

VW Golf 1.6 (diesel)
Year of issue	excise rate (preferential, valid for today), in euro	excise rate (according to law no. 8487), in euro
2016
2010

Audi A6 - 2.0 l (diesel)
Year of issue	excise rate (preferential, valid for today), in euro	excise rate (according to law no. 8487), in euro
2016
2010		1050

Toyota Land Cruiser 200 4.5 l ( diesel)
Year of issue	excise rate (full, preferential does not apply), in euro	excise rate (according to law no. 8487), in euro
2016	9940
2010		4725

After analyzing the tables, we concluded: if new law will work, the excise duty for customs clearance of cars in Ukraine of "fresh" years of production will decrease compared to the so-called preferential excise duty by an average of 300-500 euros.

Along with this, the older the car, the higher the excise tax. For example, for a 7-year-old car, this tax will already be higher than the preferential tax by an average of 150-300 euros. Thus, the authors of the adopted bill, most likely, were going to stimulate the import of newer vehicles into Ukraine.

Separately, we note cars with engines of 2.5 liters and above. To date, very high excise rates have been set for such cars, and thanks to the adoption of the bill, this tax will be significantly reduced - by 15–20 times for “fresh” cars, and by 2–3 times for 7-year-old and older cars!

Considering that large engines, as a rule, are installed on expensive and prestigious cars that ordinary Ukrainian motorists do not buy, it can be quite confidently assumed that the deputies made such a reduction in excise tax especially for themselves and other wealthy members of our society. Thus, they will be able to clear the cars premium segment market and thus upgrade their fleets.

Earlier, "FACTS" reported that after the adoption of the new law by the Verkhovna Rada, the owner of the "Euro-plate" defiantly burned his SUV in protest.

Photo by Alexander LESCHENKO, FACTS

Excises are an indirect tax that is included in the cost of excisable goods (fuel, alcohol, tobacco, etc.). Each type of excisable goods has its own rate. Excises are paid by producers, processors and importers of excisable goods. This article is devoted to chapter 22 of the Tax Code of the Russian Federation "Excises". It is accessible, in simple language, about the procedure for calculating and paying excise taxes, tax rates and deadlines for submitting reports. This material is part of the Tax Code for Dummies cycle. Please note: articles in this series only provide general idea about taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation.

Who pays excises

Legal entities, individual entrepreneurs (IE), importers and exporters who carry out transactions subject to excises. In practice, producers, processors and importers of excisable products act as payers of excises. Dealers do not pay excise taxes.

Please note: organizations and individual entrepreneurs that carry out operations subject to excises are not entitled to switch to a simplified taxation system and pay a single agricultural tax. As for UTII taxpayers, they are not exempt from excises and charge them in the same way as companies and entrepreneurs on common system taxation.

What goods are excisable

Ethyl alcohol and products containing more than 9% of such alcohol. The exception is drugs, as well as veterinary drugs in containers of no more than 100 ml. Another exception is perfumes and cosmetics with an ethyl alcohol content of up to 80% inclusive (in the presence of a spray bottle - up to 90% inclusive), bottled in bottles up to 100 ml, as well as perfumes and cosmetics with an ethyl alcohol content of up to 90% inclusive, poured into containers up to 3 ml. inclusive.

In addition, excises are subject to alcoholic beverages, beer, tobacco products (including those intended for consumption by heating), cars and motorcycles with an engine power exceeding 112.5 kW (150 hp), diesel fuel, motor oils, automobile and straight-run gasoline, benzene, paraxylene, orthoxyl, aviation kerosene, natural gas, as well as electronic nicotine delivery systems and liquids for them.

When are excise duties due?

When importing excisable goods, as well as when selling and transferring excisable goods produced in the territory of the Russian Federation.

The sale of excisable goods is the transfer of ownership on a reimbursable or non-reimbursable basis, including the use of excisable products with payment in kind. At the same time, excises are charged only in the case when the right of ownership passes directly from the producer of excisable goods (for example, from the manufacturer to the wholesaler). For further resale (for example, when shipped from a wholesaler to a retail network), excise taxes do not need to be charged.

Also, excises must be paid when selling confiscated and ownerless excisable goods, including excisable goods received by court order.

The transfer of excisable goods is an operation in which there is no transfer of ownership. At the same time, excises are charged only if the excisable goods are transferred directly by their manufacturer. If the product is transferred by the person who bought it in finished form, excises do not need to be charged.

Thus, excises are levied on the transfer of manufactured products for processing on a give-and-take basis and the shipment of excisable goods made from give-and-take raw materials. In addition, excise taxes are charged upon transfer of produced goods for own needs, to the authorized capital or to the founder upon disposal of the latter.

Excises generally cover the movement of products within the company for the further production of non-excisable goods, and since 2011 - the “internal” transfer of ethyl and cognac alcohol for the production of alcohol or other excisable products. Excises are also imposed on the internal movement of the created excisable goods to the division engaged in their retail sale.

Finally, excises are charged in the case of receipt of denatured ethyl alcohol and straight-run gasoline by organizations that have the appropriate certificates.

When excises are not charged

When moving excisable goods within the manufacturing company, if the purpose of the movement is the manufacture of other excisable goods. There is an exception here: the transfer of alcohol for the manufacture of alcohol and other alcohol-containing excisable products is not exempt from excises.

In addition, excises are not charged by exporters who have submitted certain documents to the tax office.

In order to obtain an exemption on any of the above grounds, it is necessary to keep separate records of transactions subject to and not subject to excises.

excise rates

There are three types of excise rates: specific, ad valorem and combined.

Specific (solid) are a fixed amount per unit of measure. It is the specific rates approved for all excisable goods except for cigarettes and cigarettes. For example, for sparkling (champagne) wines in 2020, a rate of 40 rubles applies. for one litre.

Ad valorem rates are set as a percentage of the value of the goods. Currently, this type of rate is not applied.

Combined (mixed) rates have two components: specific and advolarny. Mixed rates are approved for cigarettes and cigarettes. In particular, for cigarettes in 2020, the excise tax is calculated at a rate of 1,966 rubles. for one thousand pieces plus 14.5% of the estimated cost* (but not less than 2,671 rubles for one thousand pieces).

Excise rates are reviewed annually. Rates have now been set for 2020, 2021 and 2022.

How to calculate excise taxes

It is necessary to determine the tax base and multiply it by the excise rate. The base is calculated separately for each type of excisable goods and depends on the rate established for it. In the case of a fixed rate, the base is the volume of production in physical terms (for example, 1,000 liters of champagnes). For combined rates, the base is the volume in kind plus the estimated cost (for example, 100,000 cigarettes plus their cost of 690,000 rubles). If the taxpayer does not keep separate records of transactions falling under different rates, then he must determine a single base and apply the highest of the rates to it.

The base is calculated based on the results of the tax period, which is equal to one calendar month. It may happen that the base determined by producers, processors and importers of alcoholic and alcohol-containing products is less than the volume reflected by them in the EGAIS system. In such a situation, excises must be calculated based on the data of this system.

The taxpayer presents the amount of excise duty to the buyer (with the exception of operations with straight-run gasoline and denatured ethyl alcohol), and in the manufacture of excisable goods from give-and-take raw materials - to the owner of such raw materials. In other words, the buyer or supplier must pay not only the cost of products and the amount of VAT, but also excises. Their value is generally allocated as a separate line in primary and settlement documents, as well as in invoices. If the payer of excises performs operations exempt from this tax, the inscription “without excise” must be made on the “primary” and invoices. In retail sales, excise taxes are included in the price of the product, but are not highlighted on labels, price tags and receipts.

Organizations that have accrued and presented excises to the buyer can attribute them to expenses, and entrepreneurs can include them in professional deductions.

Get a sample accounting policy and keep accounting in a web service for small LLCs and individual entrepreneurs

How to account for input excises

If the buyer does not use the acquired excisable goods for the production of other excisable goods, then the excises transferred to the supplier or paid at customs must be included in the cost of the goods.

If the buyer sends the purchased excisable products for the production of other excisable products and includes them in expenses (professional deductions), then input excise taxes should be deducted**. The same rule applies to distributors and manufacturers. The deduction is not always possible, but only in a situation where the excise rate for goods sent for production and the rate for manufactured products are determined based on the same unit of measurement of the tax base.

The deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excises by the amount of input excises.

An important rule applies here: excise taxes can be deducted only after they are actually paid. The right to a deduction should be confirmed by the primary documents for the transaction, incoming invoices (for imports - cargo customs declarations) and papers confirming the transfer of the excise tax to the seller.

If at the end of the month the amount of the deduction exceeded the amount of accrued excises, the difference can be set off against future payments or returned from the budget.

When to transfer excises to the budget

For operations on the sale and transfer of excisable goods, the last date for payment of excises is the 25th day of the next month. For operations with straight-run gasoline and denatured alcohol - the 25th day of the third month following the expired tax period.

Russian producers of alcohol must transfer advance payments for excises no later than the 15th day of the current tax period. Subsequently, the advance payment can be accepted for deduction. Exemption from advance payments is provided for those who present a bank guarantee to the tax office, according to which the bank undertakes to transfer excises instead of the taxpayer in case of non-payment.

Automate alcohol accounting and alcohol reporting

How to report excise taxes

At the end of each month, taxpayers are required to submit to the tax office, where the parent organization and each of the divisions are registered, an excise tax return. The deadline for submitting the declaration is the 25th day of the month following the expired tax period.

For organizations that have certificates for operations with denatured alcohol and straight-run gasoline, a special procedure has been approved - they must submit declarations no later than the 25th day of the third month following the tax period.

Taxpayers who are obliged to make advance payments must, no later than the 18th day of the current month, submit to the tax inspectorate a copy of the payment for the transfer of advance payments, a copy of the bank statement on debiting money from the account and a notice indicating detailed information on the transactions subject to excises.

Excises on export

Exporters are required to prove their right to exemption from excises. To do this, they must submit to the tax inspectorate a list of documents related to a foreign trade transaction (a contract, a cargo customs declaration, a bank statement on receipt of export earnings, etc.). Papers must be handed over no later than 180 calendar days from the date of sale of excisable products. If 180 days have expired and the package of documents has not been collected, the taxpayer is obliged to calculate and pay excises.

In addition, the exporter is obliged to present a bank guarantee to the tax office. This document gives a guarantee that if the taxpayer does not collect all the required documents for the transaction within 180 days, the bank will transfer excises and penalties for him. In the absence of a guarantee, the exporter is obliged to pay excises on his own, but after the timely submission of a package of papers, excises can be reimbursed from the budget.

* Estimated cost depends on the maximum retail price, which is the cost of a pack of cigarettes and cigarettes, which neither shops nor catering establishments are allowed to exceed. This price must be set by the manufacturer, he is also obliged to indicate it on the packaging and report it to the tax office.

** The exception is straight-run gasoline and denatured alcohol, which are subject to a special deduction procedure.

For cars imported into the Russian Federation, the volume of imported vehicles has increased significantly. When crossing the Russian border, you must pay the following payments: duty, payment for and.

In this article, we will consider how the excise tax is calculated. It is determined by the type of car, the amount of horsepower in the engine, the year the car was manufactured from the assembly line.

Regulation of the excise tax on the import of cars

Cars imported into the Russian Federation by citizens for private use are considered at the legislative level as goods. For this reason, in the process of their clearance at customs, customs fees must be paid.

• In this case, uniform amounts of duties and tax payments are used. The procedure for using single rates for this group of cars is regulated by Decree of the Government of the Russian Federation of November 29, 2003 N 718.
• In the situation of registration of cars that are not subject to duties and taxes (for example, imported by refugee citizens and forced to relocate), customs payments are not subject to payment.

Road transport is allowed and taxed by citizens in the following situations:

• if citizens have permanent registration in any region of the Russian Federation, and the cars were produced within the framework of the former USSR or were put into circulation within the framework of the USSR, and were owned by these citizens or their relatives as of December 1991;
• if citizens have received official refugee status or forced to resettle from the occupied territories, or are resettled for permanent residence in Russia, and import vehicles of domestic manufacture or production of the CIS countries, purchased by such persons before moving to the Russian Federation.

Reduction of excise tax on cars or law 3251 - the topic of the video below:

How to calculate its cost

The rate of duties and excises is determined by the type road transport:

• a new or used car of foreign production (eg from, Lithuania, etc.);
• a new or used car of a domestic manufacturer.

The category of new cars includes vehicles that were produced no earlier than 3 years ago. Uniform rates for new foreign-made cars are determined by the real market value of the car, engine size in cc and are applied in this form:

with a customs value of up to 200 thousand rubles	the rate is 500 rubles;
if the car costs up to 450 thousand rubles,	then the rate is 1 thousand rubles;
450-1200 thousand rubles	2 thousand rubles;
1200-2500 thousand rubles	5500 rubles;
2500-5000 thousand rubles	7500 rubles;
5000-10000 thousand rubles	20 thousand rubles;
10000-30000 thousand rubles	50 thousand rubles;
if the car costs 30,000 thousand rubles or more,	then the owner must pay 100 thousand rubles of customs duty.

Under the customs price, to calculate the duty rate, it is necessary to apply the price at which this car can be realized in a standard retail transaction. The cost is calculated based on the manufacturer's data. In the absence of such information, it is necessary to take the information indicated in the catalogs from foreign companies that sell similar cars, from other sources of information about the price that are available to the customs authority. When calculating the cost, it is necessary to take into account cars of the same year of manufacture and configuration in order to obtain the real value of the imported vehicle.

The transfer of the price of road transport from foreign currency into rubles is carried out at the current exchange rate of the Central Bank at the time of registration of the customs declaration. If the amount received is less than the customs price, then the customs authority has the right to apply the indicated customs price for the purpose of determining the rate.

• Regarding the import of new cars of Russian manufacture, from the date of issue of which 3 years have not yet expired, a single rate of duty and tax payment in the amount of 1 euro per 1 cubic cm of engine capacity is used.
• For used cars of foreign and domestic production rates apply, which depend solely on the engine size and vary from 2.5 to 20 euros per 1 cubic meter. see engine size.

Tolls on motorcycles and other vehicles

For the import of motorcycles, a customs duty of 250 rubles is provided, regardless of the engine size and other parameters.

What is the relationship between excises and transport taxes?

Since 2017, the government plans to cancel. This is due to the fact that everyone is required to pay this tax, regardless of how often they use it. That is, citizens who use a car every day and those who drive once a month must pay the same amount of tax.

Instead of transport tax is planned to be introduced, as a result of which owners will bear the actual costs of fuel as they use the car, which will be more fair from a legal point of view.

News in this area

In connection with the adoption of the law regarding the reduction of excise taxes on new and used cars, some changes have occurred on the market, but there is no cardinal growth in imported cars. Basically, the import of foreign-made cars up to 5 years old increased.

Cars and motorcycles introduced into the Russian Federation in accordance with the import procedure, as well as manufactured and sold in the Russian Federation, are included in the list of excisable goods on the basis of Art. 181 of the Tax Code of the Russian Federation. In the article, we will analyze the procedure for calculating and paying excise duty on vehicles, and using examples, we will calculate the excise duty on cars in 2020, taking into account the established rates.

In accordance with Art. 182 of the Tax Code of the Russian Federation, organizations, individual entrepreneurs and individuals importing cars and motorcycles into the Russian Federation, as well as business entities acting as manufacturers of vehicles (TCs), are recognized as excise payers.

The following are recognized as excisable transactions with the vehicle:

• import of a car or motorcycle into the territory of the Russian Federation in accordance with the customs import procedure;
• transfer of the produced vehicle to a structural unit for processing, sale, own use;
• sale of a car or motorcycle in the territory of the Russian Federation (transfer by the seller of goods to a point of sale).

The date of the excisable operation is determined on the basis of a customs declaration (when importing a vehicle) or an acceptance certificate (in other cases).

Based on Art. 183 of the Tax Code of the Russian Federation, the sale of cars and motorcycles outside the customs territory of the Russian Federation, in accordance with the export procedure, is not recognized as an excisable operation. This rule applies to the export of both vehicles manufactured in the Russian Federation and vehicles previously imported into Russia under the customs import procedure.

How to calculate excise tax on a car in 2020

When calculating the excise tax on a car or motorcycle, the following formula is used:

Excise tax of the vehicle = excise tax * Rate - Deductions,

where Excise tax– the amount of excise duty paid by the taxpayer upon sale/transfer/import of a car/motorcycle;
excises- the power of the vehicle introduced / produced / sold during the reporting period (calendar month), calculated in horsepower (l / s);
deductions- the amount of deductions provided in accordance with Art. 200 Tax Code of the Russian Federation;
Bid- the excise rate applicable to the vehicle.

Article 200 of the Tax Code of the Russian Federation gives taxpayers the right to reduce tax liabilities for excise by the amount of the fee paid to the supplier when purchasing goods. For example, when calculating the excise tax payable, an organization that has purchased an imported car for subsequent sale has the right to take into account the amount of excise tax paid to the supplier.

Consider an example. Individual Entrepreneur Sidorchuk imported a car into the customs territory of the Russian Federation Hyundai Elantra with a capacity of 128 l / s. Based on the customs declaration, Sidorchuk paid an excise tax in the amount of 5,760 rubles.

The acquired car was sold by Sidorchuk at the AvtoDom car dealership.

When excise is charged upon the sale of a car to the end consumer, the car dealership has the right to apply a tax deduction in the amount of the excise paid when buying a vehicle from Sidorchuk.

Excise rates on cars

In 2020, the Government made significant changes to Art. 193 of the Tax Code of the Russian Federation, regulating the values ​​of tax rates. In particular, the rates for tobacco and tobacco products, as well as for electronic cigarettes and liquids for electronic systems, were increased by 10%.

Excise tax rates on cars also did not go unnoticed by legislators. On the basis of Federal Law-301 of 08/04/2020, the Government approved a progressive rate providing for an increase in excise duty on cars from 07/01/2020 to 2021 inclusive.

In 2020, legislators also supplemented the Tax Code with a list of excisable goods, including cars with a capacity of over 300 horsepower. Among officials and representatives of the business elite, the amendments to the Tax Code of the Russian Federation are called new modification luxury tax. At the same time, many experts believe that the increase in excise taxes on business class cars will only force manufacturers to introduce new modifications of vehicles with a capacity of up to 199 horsepower.

Increasing excise rates on cars and motorcycles in 2020-2021

On the basis of current legislative acts, cars with a capacity of more than 90 l / s are subject to excise duty, motorcycles - more than 150 l / s.

The table below provides up-to-date information on excise rates for cars and motorcycles from 07/01/2020 to 12/31/2021:

No. p / p	excisable goods	The excise rate for each horsepower TS
		from 01.07.2020	2020	2020	2021
1	Cars with power from 90 l/s to 150 l/s inclusive	45 rub.	47 rub.	49 rub.	51 rub.
2	Vehicles with power from 150 l/s to 200 l/s inclusive	437 rub.	454 rub.	472 rub.	491 rub.
3	Vehicles with power from 200 l/s to 300 l/s inclusive	714 rubles	743 rub.	773 rub.	804 rub.
4	Vehicles with power from 300 l/s to 400 l/s inclusive	1.218 rub.	1.267 rub.	1.317 rub.	1.370 rub.
5	Vehicles with power from 400 l/s to 500 l/s inclusive	1.260 rub.	1.310 rub.	1.363 rub.	1.418 rub.
6	Vehicles with power over 500 l/s	1.302 rub.	1.354 rub.	1.408 rub.	1.464 rub.
7	Motorcycles over 150 HP	437 rub.	454 rub.	472 rub.	491 rub.

Consider an example. In August 2020, the Avtotor plant in Kaliningrad produced 80 Kia cars Stinger with a capacity of 370 l / s. In September, the cars were handed over to car dealerships for sale.

When transferring cars to retail outlets for sale by the Avtotor plant, it accrued and paid an excise tax in the amount of 37,503,200 rubles. (1.267 rubles * 80 vehicles * 370 l / s).

The procedure for calculating and paying excise duty on cars in 2020

Importers and manufacturers of cars with a capacity of more than 90 l / s and motorcycles with a capacity of more than 150 l / s pay excise duty based on the results of the reporting period - a calendar month.

The deadline for paying excise duty on cars and motorcycles is before the 25th day of the month following the reporting one. The same period is provided for filing an excise tax return with the Federal Tax Service.

Business entities performing excisable transactions with the vehicle fill out and submit a tax return in the form of KND 1151089.

When filling out the declaration, the taxpayer reflects the following information in the document:

• name about the organization / individual entrepreneur, representative;
• the amount of excise payable to the budget;
• calculation of the amount of excise duty on excisable goods;
• operations performed with excisable goods;
• the amount of excise tax subject to tax deductions;
• information on the sale of excisable goods to the EAEU member countries.

CBC when paying excise duty on cars and motorcycles in 2020

When transferring excise duty on a vehicle in 2020, taxpayers indicate the following budget classification codes (BCCs).