How to import goods into Russia: customs, duty and VAT step by step

The practical sequence for importing into Russia — classification, customs value, duty and import VAT, declarations and clearance — and where importers get caught.

Importing goods into Russia is a process with several checkpoints, and a mistake at any one of them holds up the shipment or adds cost. This guide walks through the sequence a foreign-owned importer follows, from classifying the goods to clearing them and recovering import VAT.

Step 1 — Classify the goods (HS code)

Every product is assigned a commodity (HS) code that determines the duty rate and the rules that apply. Getting the code right is the foundation — an incorrect classification means the wrong duty, delays, and potential penalties on reassessment. We confirm classification before the goods move.

Step 2 — Establish the customs value

Duty and import VAT are charged on the customs value, which is usually the transaction price adjusted for certain costs. Customs scrutinises declared value closely, so it must be supported by contracts and invoices. Under-documented value is the most common cause of clearance disputes.

Step 3 — Calculate duty and import VAT

Import duty applies at the rate for the HS code, and import VAT (22% standard from 2026) is charged on the customs value plus duty. For a VAT-registered importer, that import VAT is generally recoverable — so the real cost is the duty plus clearance, not the VAT, if the paperwork is right.

Step 4 — Prepare declarations and clear

The customs declaration is filed with supporting documents, duty and VAT are paid, and the goods are released. We prepare declarations with your logistics partner and manage the clearance so it is predictable.

Step 5 — Recover import VAT and reconcile

Once cleared, the import VAT is claimed against output VAT in the correct period, and the transaction is reconciled with currency-control requirements on the payment to the foreign supplier. Handling customs and VAT together is where importers save money.

Common pitfalls

Wrong HS code, unsupported customs value, mismatched currency-control paperwork, and claiming import VAT in the wrong period. Each is avoidable with preparation, and each is expensive if left to be discovered at the border.