Importing is a sequence of checkpoints where a mistake at any one holds up the shipment or adds cost. Getting the classification, value, duty and import VAT right the first time, so goods clear cleanly instead of sitting at the border, is the goal.
HS classification, customs value, duty and import VAT — a mistake at any one holds the shipment or overpays.
Classifying correctly, building a defensible value, and setting up import VAT for recovery — so the goods clear and you don't overpay.
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.
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.
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.
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.
Pick your situation — we'll tell you where you stand:
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.
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.
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.
Import VAT (22% standard from 2026) is charged on the customs value of the goods plus the import duty. A VAT-registered importer can generally recover it against output VAT.
The HS (commodity) classification code assigned to the goods. Correct classification is essential — the wrong code means the wrong duty and possible penalties on reassessment.
Yes, for a VAT-registered importer, provided the documentation is correct and the claim is made in the right period. This is why registration and clean paperwork matter for cash flow.
This walks importing as a sequence of checkpoints where a mistake at any one holds up the shipment or adds cost. Your question is how to get the classification, value, duty and import VAT right the first time, so your goods clear cleanly instead of sitting at the border.
A shipment coming or stuck? Tell us the goods — we'll tell you where the clearance risk is.
Practical support for international business in Russia.