Importing into Russia is a sequence of checkpoints — classification, value, duty, VAT — and a mistake at any one holds up the shipment or overpays. The goal is to clear cleanly and not pay more than you owe.
Your HS classification and customs value set the duty and the 22% import VAT. A wrong code or an indefensible value is where importers overpay or get held at the border.
Get the classification right, build a customs value that withstands challenge — especially on related-party imports — and structure the import VAT for recovery rather than loss.
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.
Importing from your own group invites a customs-value challenge. You need a defensible basis for the declared price, or customs can adjust it upward and assess extra duty and VAT.
Customs declaration (ДТ): the core submission, filed electronically with a qualified digital signature (КЭП). Lists product type, quantity, HS code, declared value and origin.
Pick your situation — we'll tell you why:
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.
22% on imports from 2026 — recoverable as input VAT if you're registered and structured for it, a cost if you're not.
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.
Most clearance problems are not exotic. They cluster in five places, and each one is cheaper to prevent than to argue about once the goods are sitting at the border.
Choosing the HS code by product name. The code drives the duty rate, the certification requirements and the paperwork, and it is determined by what the item is in customs terms — not by what your catalogue calls it. Similar-sounding products routinely fall under different codes with materially different rates.
Declaring the invoice value and stopping there. Customs value includes elements that may sit outside the invoice — transport and insurance to the border among them. Understating it is the single most common trigger for a value adjustment, and the correction arrives with penalties attached.
Discovering certification at the border. Conformity requirements attach to the product category, not to the shipment, and they cannot be arranged retrospectively while goods are held. This is the failure that turns a two-day clearance into a two-month one.
Treating related-party pricing as an internal matter. Where you buy from your own group, customs examines whether the price is understated while the tax authority examines whether it is overstated. The two positions have to be reconcilable, and that is a document prepared in advance rather than an explanation offered later.
Assuming the broker owns the risk. A broker files the declaration; the importer remains responsible for what it says. Good brokers ask uncomfortable questions early — if yours does not, that is worth noticing.
The pattern behind all five is the same: each is a decision made before shipment that only becomes visible after it. Classification confirmed in writing, customs value built up properly, certification checked against the product category, related-party pricing documented, and a broker who is briefed rather than merely instructed.
None of this is expensive relative to a single held consignment — and unlike the goods, the answers do not sit in a warehouse accruing storage charges while somebody works them out.
Usually a classification or value question, or incomplete documentation. Customs checks the HS code, the declared value and the supporting paperwork before release — a mismatch on any of them holds the shipment. Getting the classification and value right before the goods arrive is what keeps them moving.
When you import from your own group company, customs scrutinises whether the price reflects an arm's-length value or an artificially low one to cut duty. You need a defensible basis for the declared value — transfer-pricing support or comparable data — or customs can adjust it upward and assess additional duty and VAT.
Generally yes, if the import is structured correctly and you're VAT-registered in Russia — the import VAT becomes recoverable input VAT rather than a cost. Getting the structure right at the outset is what turns the 22% from a leak into a wash.
This guide covers the EAEU tariff and import VAT. The costly question is the specific one: is your product classified correctly, is its customs value defensible, and is the duty you're paying the duty you actually owe — or more?
Goods held at customs, or a value challenged? Tell us the situation — we'll tell you where it's failing.
Practical support for international business in Russia.