Customs and import in Russia for foreign businesses 2026: duties, VAT, customs value, prohibited goods and import documentation.
Russia is a member of the Eurasian Economic Union (EAEU), which means goods imported into Russia are subject to the EAEU common external tariff — a single tariff schedule shared with Belarus, Kazakhstan, Armenia and Kyrgyzstan. For foreign companies importing goods into Russia, the customs clearance process involves duty calculation, VAT on import, mandatory documentation, conformity certification and — in practice — the engagement of a licensed customs broker. This guide covers the key parameters for 2026.
Import duties into Russia are set by the EAEU unified customs tariff (ЕТТ ЕАЭС). Key parameters:
Rate range: 0% to 20% of customs value, with most goods falling in the 5–15% range. Raw materials used in domestic manufacturing often attract 0–5%; finished consumer goods, electronics and textiles typically 5–15%; some categories (certain vehicles, agricultural products) higher.
Customs value basis: ad valorem duties are calculated on CIF value (cost + insurance + freight to the Russian border). For specific goods, specific or combined rates may apply instead.
HS code determines the rate: the EAEU HS classification code (10-digit товарная номенклатура внешнеэкономической деятельности, ТН ВЭД) assigned to the goods determines the applicable duty rate. Misclassification is one of the most common and costly customs errors.
Preferential rates: goods originating from EAEU member states move duty-free. Some other countries have free trade agreements with the EAEU (e.g. Vietnam, Serbia, Iran on certain goods) — a certificate of origin is required to claim the preferential rate.
Anti-dumping and special duties: some product categories are subject to additional anti-dumping duties or special safeguard measures, independent of the standard tariff rate.
In addition to customs duty, imports are subject to Russian VAT at 22% (standard rate — note: the domestic VAT rate increased to 22% from 2026, but the import VAT rate remains 22% under the Tax Code). VAT is calculated on the customs value plus the customs duty:
VAT = (Customs value + Customs duty) × 22%
Import VAT paid is recoverable as input VAT by a VAT-registered Russian company — provided the goods are used in VAT-taxable activities and standard VAT documentation is maintained. For companies on simplified tax regimes (УСН) that do not file VAT, import VAT is a direct cost rather than a recoverable item.
Customs declaration (ДТ): the core submission, filed electronically with a qualified digital signature (КЭП). Lists product type, quantity, HS code, declared value and origin.
Foreign trade contract: ideally bilingual (Russian + originating language), signed by authorised persons of both parties.
Commercial invoice: must match the declared goods exactly — description, quantity, unit price, total value, currency, Incoterms, supplier and buyer details.
Packing list: detailed breakdown by item, carton, net/gross weight per HS code.
Transport documents: CMR (road), bill of lading (sea), air waybill (air) or rail waybill, as applicable.
Certificate of origin: if claiming a preferential tariff rate under an FTA or EAEU internal preference.
Conformity documents: declarations or certificates of conformity to EAEU technical regulations (TR EAEU) for regulated product categories — see below.
Many product categories require conformity assessment against EAEU technical regulations (Технические Регламенты ЕАЭС — TR EAEU) before or during customs clearance. This is often the most time-consuming part of the import process for companies bringing new product categories to Russia:
Declaration of conformity (ДС): for most machinery, electrical equipment, personal protective equipment and similar goods — obtained by registering test results in the FGIS Rosakkreditatsiya database.
Certificate of conformity (СС): required for certain higher-risk categories — children's products, medical devices, explosive environments equipment.
Simplified procedure extended to 1 September 2026: for some product categories, Russia has extended a simplified conformity assessment procedure allowing use of foreign test reports and third-country certificates as supporting evidence — reducing the need for full Russian re-testing. This does not apply to all categories (classic cosmetics and some others remain excluded).
No conformity document = goods detained at customs.
A licensed customs broker (таможенный представитель) files the customs declaration on behalf of the importer and is jointly liable for the accuracy of the filing. For foreign companies importing into Russia, using a broker is strongly recommended:
Brokers have electronic access to the Federal Customs Service (ФТС) systems and КЭП credentials, which individual importers can take months to obtain;
They maintain up-to-date knowledge of HS code interpretations, applicable rates and changing documentation requirements;
Broker fees are typically a fixed sum per declaration (RUB 8,000–25,000 depending on complexity) plus state duty — modest relative to the risk of misclassification fines.
Practical support for international business in Russia.