Each country has its own category of goods on which excise taxes are established. In Russia, the list of excisable goods is specified in the Tax Code, and the excise tax rates are also indicated there. Next, we will consider in more detail the issues related to excise tax rates.

• Table of excise tax rates for 2018
• Table of excise tax rates for 2018, 2019,2020

Excise taxes are taxes that are imposed on highly profitable products so that the state can control their production and turnover.

Excise tax rates are determined depending on the category of excisable products, which include:

• ethanol;
• alcohol-containing products with a mass fraction of alcohol greater than 9%;
• alcoholic products;
• tobacco;
• cars;
• motorcycles that have a power of more than 150 horsepower;
• diesel fuel;
• petrol;
• motor oils;
• natural gas;
• kerosene for aviation.

Excise tax rates for 2018 - table

The State Duma has made some amendments to the Tax Code. In particular, regarding excise tax rates. First of all, from January 1, 2018, new rates will be established for a certain list of excisable goods, and the procedure for calculating the indicators that are necessary when calculating the mineral extraction tax for the production of natural combustible gas will change.

Below is a table of excise tax rates for some types of excisable goods that will be applied in 2018.

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Products	Tax rate
Alcohol with a mass fraction of ethyl alcohol more than 9%	523 rub. for 1 liter
Alcohol with a mass fraction of ethyl alcohol less than 9%	418 rub. per liter
Beer containing up to 0.5% ethyl alcohol by volume	0 rub. per liter
Beer containing a volume fraction of ethyl alcohol above 0.5% and up to 8.6%	21 rub. per liter
Beer with an ethyl alcohol content of more than 8.6%	39 rub. per liter
Smoking, chewing tobacco	RUB 2,772 for 1 kg
Cigarettes	RUB 1,718 for 1000 pieces +14.5% of the estimated cost
Cigars	188 rub. per piece
Liquids for electronic cigarettes	11 rub. for 1 ml
Gasoline below class 5	13100 rub. per ton
Gasoline class 5 and higher	10535 rub. per ton
Diesel fuel	RUR 7,072 per ton

If we compare the values ​​of excise tax rates in 2017 with those presented in the table for 2018, we can see that there was mainly an increase in rates on all tobacco products and on some types of alcohol products.

How to calculate the amount of excise tax

There are currently three types of bets:

• solid, or as they are often called specific;
• ad valorem;
• combined.

A flat rate is expressed as a fixed amount per unit of production. They are used to determine almost all excisable goods, except tobacco products.

To calculate the amount of excise duty, it is necessary to multiply the corresponding tax rate by the tax base, expressed in physical terms and determined by the volume of excisable products sold.

An example of calculating the amount of excise duty at a fixed rate

In May 2017, the company sold cider, which was produced in the amount of 120,000 bottles. The volume of each bottle is 0.5 liters. What is the amount of excise tax that must be paid?

To solve, we first determine the volume that was sold:

Total volume=120,000*0.5=60,000 liters.

Note that the excise tax rate that should be applied is 21 rubles. per liter

Excise tax amount = 60,000*21=1,260,000 rub.

The amount of excise tax is determined as the product of the tax base and the ad valorem rate. The base is compiled on the basis of the cost of sold excisable goods, calculated on the basis of prices excluding VAT and excise tax. In Russia this type no rates apply.

An example of calculating the amount of excise duty at a combined rate

The combined rate is determined by the sum of the flat and ad valorem rates. In Russia, this type of rate is used to determine the amount of excise taxes for tobacco products.

To determine the amount of excise taxes at the combined rate that must be paid to the budget, it is necessary to know the volume of products sold in physical terms, as well as the estimated cost of these products, calculated from the maximum retail value of the goods.

For a better understanding, let's look at an example:

The company produced 23,000 boxes of filter cigarettes in June 2017. Each pack contains 20 pieces. The maximum retail price of a pack is 112 rubles. Calculate the amount of excise tax.

First, let's determine how many pieces were produced:

• 1 box = 50 blocks;
• 1 block = 10 packs;
• 1 pack = 20 pieces;
• 1 box = 50*10*20=10,000 pieces;
• 23,000 boxes = 10,000 *23,000 = 230,000,000 pieces.

Then we calculate the estimated cost (RS), defined as the product of the maximum retail cost by the number of packs:

RS = 112 * 10,000,000 = 1,120,000,000 rub.

The fixed rate amount is:

1,562*1,120,000,000/1,000=1,749,440,000 rub.

The payment amount will be:

1,749,440,000+14.5*1,120,000,000=1,911,840,000 rub.

As you can see, for calculations it is important to know and control the rates that are set annually by the Government.

If the President of Ukraine signs Law No. 8487 adopted by Parliament, the cost of customs clearance of cars will change in 2019. Let us remind you that according to this document, 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 deciphered as follows.

Basic rate for gasoline engines volume up to 3000 cubic centimeters installed in size 50 euros, and above - 100 euros.

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

K engine is a coefficient equal to the engine volume of the corresponding vehicle divided by 1000 cm³. (For example, with an engine volume of 2000 cm³, the engine K will be equal to 2).

K age— coefficient equal to the age of the car (since year, next after the year of its production, up to the year the excise tax rate is determined).

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

Thanks to such a norm, the connection to environmental standards that are now mandatory for customs clearance of cars in Ukraine is canceled - now you can only import vehicles no older than 2010, whose engines meet Euro-5 requirements.

To figure out whether the new excise tax will be higher or lower compared to the preferential rates, we calculated it for a number of models that are currently in demand when importing used cars. 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 specifically chose Mercedes and Toyota cars with high-volume engines, which are currently not 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 factor 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 (petrol)
Year of issue	Excise tax rate	Excise tax rate (according to law No. 8487), in euros
2016
2010

Toyota Camry 2.5 l (petrol)
Year of issue	Excise tax rate (preferential, valid today), in euros	Excise tax rate (according to law No. 8487), in euros
2016
2010

Mercedes E-class 3.5 l ( petrol)
Year of issue	Excise tax rate	Excise tax rate (according to law No. 8487), in euros
2016	7731
2010		2450

VW Golf 1.6 (diesel)
Year of issue	Excise tax rate (preferential, valid today), in euros	Excise tax rate (according to law No. 8487), in euros
2016
2010

Audi A6 - 2.0 l (diesel)
Year of issue	Excise tax rate (preferential, valid today), in euros	Excise tax rate (according to law No. 8487), in euros
2016
2010		1050

Toyota Land Cruiser 200 4,5 l ( diesel)
Year of issue	Excise tax rate (full, preferential does not apply), in euros	Excise tax rate (according to law No. 8487), in euros
2016	9940
2010		4725

After analyzing the tables, we came to the conclusion: if new law earns, the excise duty during customs clearance of cars in Ukraine of “fresh” model years will decrease compared to the so-called preferential excise tax by an average of 300-500 euros.

Along with this, the older the car, the higher the excise tax will be. 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 intended to stimulate the import of newer vehicles into Ukraine.

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

Considering that displacement engines, as a rule, are installed on expensive and prestigious cars that ordinary Ukrainian motorists do not buy, we can quite confidently assume that the people’s representatives made such a reduction in the excise tax specifically for themselves and other wealthy members of our society. This way they will have the opportunity to clear cars through customs premium segment market and thus update their fleets.

Earlier, “FACTS” reported that after the Verkhovna Rada adopted a new law, the owner of the “Euro plaque” demonstratively burned his SUV as a sign of protest.

Photo by Alexander LESCHENKO, “FACTS”

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

In this material we will look at how excise tax is calculated. It is determined by the type of car, the amount of horsepower in the engine, and the year the car was produced from the assembly line.

Regulation of excise duty on car imports

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

• In this case, uniform amounts of duties and tax payments are used. The procedure for using uniform 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 tax payments (for example, imported by refugee citizens and forced resettlement), customs duties 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 former USSR or were put into circulation within the USSR, and were owned by these citizens or their relatives as of December 1991;
• if citizens have received official refugee status or are forced to relocate from the occupied territories, or are resettled for permanent residence in Russia, and import vehicles of domestic manufacture or production in the CIS countries, purchased by such persons before moving to the Russian Federation.

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

How to calculate its cost

The rates of duties and excise taxes are determined by the type road transport:

• a new or used foreign-made car (from Lithuania, etc.);
• a new or used car from 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 capacity in cubic cm and are applied in the following 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;
10,000-30,000 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 sold 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 specified in the catalogs from foreign companies that sell similar cars, and from other sources of price information 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 cost of the imported vehicle.

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

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

Duties on motorcycles and other vehicles

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

How do excise taxes and transport taxes relate?

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

Instead of a transport tax, it is planned to introduce , 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 in the market, but there has not been a dramatic increase in imported cars. The import of foreign-made cars under 5 years old has mainly increased.

For 2018-2020, the Ministry of Finance has enormous plans. It is necessary to raise excise taxes on cars and increase the recycling fee slightly. And if with this notorious recycling fee everything is not so sad in terms of amounts, now the recycling guarantor for recycling an old passenger car adds 20,000 thousand rubles to the cost of the car, from January 1, 2018, the fee will increase by 15% of 20 thousand rubles, that is, they will add 3,000 rubles. Ok, the pocket of many motorists will tolerate it.

But another increase, which was included in the budget for the next few years, clearly will not please many car owners. We are talking about the excise tax on cars. I'm sure many of the media have already heard about this unpleasant price increase.

It is planned that especially large ones, imported from abroad or produced in the Russian Federation, will await buyers of cars with a power of 200 hp or more. The power gradation will be as follows:

From 201 to 300 hp the fee will have to be 897 rubles per 1 hp That is, through simple calculations, 201 * 477 (hypothetical amount of 897 rubles minus 420 rubles per 1 hp in the current year), we get an increase in the price of the car by at least 95 thousand rubles. For 300 horses you will need to pay for new car by 143 thousand rubles more. It will also be logical that in the future the price of used cars, which are subject to this excise tax, will rise in price. In general, everyone will have to bear the tax burden.

Cars with engine power from 301 to 400 hp will receive a fee in 925 rubles per horse.

From 401-500 hp , 965 rubles

The final touch, under the hood more than 501 hp For them, for each horse, future owners will need to pay 1084 rubles. We calculate taking into account 501 hp, at 332 thousand rubles These cars will become more expensive after the excise tax increases. For citizens who can afford to rent a car worth 10-15 million rubles, this is not a problem, but for the rest, this is not a pleasant experience.

The last three excise taxes are innovations; now, according to the Tax Code of the Russian Federation, tax rates are divided into three categories:

Passenger cars

engine power up to 90 hp inclusive are not taxed

engine power over 90 hp and up to 150 hp) inclusive 43 rubles per 1 hp. in 2017

with engine power over 150 hp - 420 rubles per 1 hp. this year

But all these numbers are somewhat divorced from reality. It is better to consider the real rise in car prices using real examples. Let's select some of the most popular passenger models of different classes, but approximately the same power category:

Audi A5 Coupe

Version 2.0 TFSI Quattro currently costs 2,730,000 rubles. The power of the two-liter engine is 249 hp. We take the first category of cars and multiply 249 horses by the difference in the amount of collection pledged in 2017 (420 rubles per 1 hp and a hypothetical increase in price to 897 rubles next year), 477 rubles, we get 118,773 rubles. The total cost after updating the excise tax will be 2,848,773 rubles .

As you can see, the A5 actually comes close to yet another edge, beyond which the owner will have to fork out even more (by transport tax), we are talking about a luxury tax. The multiplying factor starts at passenger cars worth more than 3 million rubles. The luxury tax increases the transport tax. More information about the list of cars with luxury tax:

BMW 3-Series

Let's take the entry-level premium car BMW 3-Series in the charged 340i xDrive configuration. Its cost today is exactly 3 million rubles. Not cheap for such a car. But how much will it cost after the introduction of the excise tax?

To do this, we charge an excise tax of 925 rubles for power from 301 hp. Let's multiply the power to 326 hp. by 505 rubles (the amount of the increase in price during collection is 925 rubles), we get plus 164,000 rubles. Now the price tag for one of the most inexpensive sedans in the line has moved closer to 3.2 million rubles .

Genesis G80

Business class, which is famous for its budget price compared to its classmates. Minimum equipment costs from 2.5 million rubles, really inexpensive.

Let's see how much the car will cost in the future, more 2.6 million rubles .

Infiniti Q50

Infiniti Q50 configuration will cost 1.860.000 instead of 1,760,000 rubles due to the fact that the engine of one of the most inexpensive high-level sedans develops 211 hp.

Jaguar XE

Let's take a higher class. This model comes with several engines whose power does not exceed 201 hp - 180 and 200 horses exactly. The increase in excise taxes does not apply to them. Or rather, they will also increase, but not much, from 420 to 437 rubles per 1 horse (cars with power from 150 to 200 hp in the proposed new gradation). But the equipment is equipped with the same 2.0 liter engine, but increased to 240 hp. power will cost 114 thousand rubles more expensive.

Lexus ES

The cost of ES today ranges from 2.2 to 3.4 million rubles. Of the three versions of the model, only one is suitable for the increase in excise tax - the ES 350 with 249 hp. In the Premium version, the cost of ES will be 3,135,000 million rubles .

Mercedes-Benz A-Class

It's hard to ignore the brand with the three-pointed star on the hood. Surprisingly, even the regular version of the CLA 250 DCT sedan is eligible for the introduction of excise duty. 211 hp under the hood obliges to increase the cost to 2,670,000 rubles . Now the model costs 2,570,000 rubles. To complete the picture, let’s add 3,000 rubles for the recycling fee. Total: 2,673,000 rubles .

Mercedes-Benz C-Class

IN diesel version C 250 d with 204 hp also eligible for the excise tax of 897 rubles per horse. Almost 100 thousand rubles need to be added to 2.6 million, which is how much the model costs today. Soon it could cost almost 2.7 million rubles . And if the power was at least 200 hp, then the excise tax would be much less.

Mercedes-Benz E-Class

The price will increase by 116 thousand rubles for the gasoline version with 245 hp.

MINI John Cooper Works

And it even develops 231 hp. Calculate the cost of excise tax yourself.

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

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

The following are recognized as excisable transactions with vehicles:

• 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, and own use;
• sale of a car or motorcycle on the territory of the Russian Federation (transfer of goods by the seller to a retail outlet).

The date of the excise transaction is determined on the basis of the customs declaration (when importing a vehicle) or the 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 excise 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 excise tax on a car or motorcycle, the following formula is used:

Vehicle Excise = PodexcizTov * Rate – Deductions,

Where Vehicle excise tax– the amount of excise duty paid by the taxpayer upon sale/transfer/import of a car/motorcycle;
SubexciseTov– 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– excise tax rate applicable to vehicles.

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

Let's look at an example. IP Sidorchuk imported into the customs territory of the Russian Federation Hyundai car Elantra with a power of 128 l/s. Based on the customs declaration, Sidorchuk paid excise duty in the amount of 5,760 rubles.

Sidorchuk sold the purchased car to the AvtoDom car dealership.

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

Excise tax 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, rates on tobacco and tobacco products, as well as on electronic cigarettes and liquids electronic systems were increased by 10%.

Excise tax rates on cars also did not go unnoticed by legislators. Based on Federal Law No. 301 dated 08/04/2020, the Government approved a progressive rate providing for an increase in the excise tax on cars in the period 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, 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 power of up to 199 horsepower

Increase in excise tax rates on cars and motorcycles in 2020–2021.

Based on current legislative acts, excise tax is imposed on cars with a power of over 90 l/s, motorcycles - over 150 l/s.

The table below provides current information on excise tax rates on cars and motorcycles from 07/01/2020 to 12/31/2021:

No.	Excise goods	Excise tax rate for each horsepower TS
		from 07/01/2020	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	Cars with power from 150 l/s to 200 l/s inclusive	437 rub.	454 rub.	472 rub.	491 rub.
3	Cars with power from 200 l/s to 300 l/s inclusive	714 rub.	743 rub.	773 rub.	804 rub.
4	Cars with power from 300 l/s to 400 l/s inclusive	RUR 1,218	RUB 1,267	RUB 1,317	1,370 rub.
5	Cars with power from 400 l/s to 500 l/s inclusive	1,260 rub.	1,310 rub.	RUB 1,363	RUR 1,418
6	Cars with power over 500 l/s	RUB 1,302	RUB 1,354	RUR 1,408	RUB 1,464
7	Motorcycles with power over 150 l/s	437 rub.	454 rub.	472 rub.	491 rub.

Let's look at an example. In August 2020, the Kaliningrad Avtotor plant produced 80 Kia cars Stinger 370 l/s. In September, the cars were delivered to car dealerships for sale.

When transferring cars to retail outlets for sale by the Avtotor plant, he charged and paid excise tax in the amount of 37,503,200 rubles. (RUB 1,267 * 80 TS * 370 l/s).

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

Importers and manufacturers of passenger cars with a power of over 90 l/s and motorcycles with a power 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 until the 25th day of the month following the reporting month. The same period is provided for filing an excise tax return with the Federal Tax Service.

Business entities carrying out excisable transactions with vehicles fill out and submit tax return according to KND form 1151089.

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

• name of the organization/individual entrepreneur, representative;
• the amount of excise tax 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 deduction;
• information on the sale of excisable goods to EAEU member countries.

KBK when paying excise duty on cars and motorcycles in 2020

When transferring excise duty on vehicles in 2020, taxpayers indicate the following budget classification codes (BCC).