Importers most often ask “what percentage does customs take?”. It is not a single figure: the amount paid at the border is the sum of several payments.
Not one payment but a list
Under the law, the term covers the duties, taxes and fees collected by the customs authorities. On import these components are usually at work:
- customs duty
- import value added tax
- excise — only on excisable goods
- customs fees
- in particular cases a charge or a state duty, such as the recycling fee on a car
Road tax works separately: it is charged on foreign-registered vehicles and on imports of petrol, diesel and liquefied gas. When the declaration is drawn up, each component is calculated separately.
Duty: three types of rate, three bases
The Law on the Customs Tariff provides for three types of duty rate:
- ad valorem — its base is the customs value
- specific — its base is the unit of measurement (kilogram, litre, item)
- combined — a combination of the two
Which rate applies is shown by the commodity code (HS).
The bases are built up in tiers
The components sit one on top of another: the customs value, then duty, then excise on excisable goods — import VAT is calculated on the total. A difference in the duty therefore affects the final amount twice.
Excise is charged only on excisable goods: alcohol, tobacco, petroleum products, certain vehicles, fur-skin articles, platinum and gold, among others.
A fee is not a tax
A fee is charged for a specific operation or service:
- clearance, customs escort, customs expert examination
- storage of goods in warehouses at the disposal of the customs authorities
- destruction, qualification certificates, entry of banks and credit institutions in the register
The amounts are set by the Cabinet of Ministers and have changed more than once, so they must be checked against the document in force.
Who pays, and what reduces the amount
Payment is made to the customs authority by cashless transfer before the declaration is confirmed, or at the same time. Even where the broker pays, the obligation stays with the declarant.
Where the obligation has arisen but payment has not yet been made — transit, temporary admission, deferral — security applies: pledge, bank guarantee, deposit, surety.
What reduces the amount comes from the law and international treaties: exemption, a reduced rate, a tariff quota. The key to a preferential rate is the certificate of origin and the documents supporting the relief.
Calculating each component separately and correctly in the declaration is our work. If you have questions about the code or the documents, write to us.
Our service on this topic
- Preparation of customs declarations Error-free preparation of import, export and transit declarations, submission to the electronic system and follow-up.
- Consulting Professional advice on customs law, duty calculation and risk management.
Still have a question?
Get in touch to discuss your specific customs clearance situation — our team will explain it within the framework of the law.
