How much alcohol can be imported.

This is the most frequently asked question during the summer holidays, we consider it an absolutely justified occupation to understand the question according to the legislation of our country.

How much alcohol can be imported to Russia.

Accordingly, the list of goods imported into the territory of the Russian Federation for its own use to the customs territory with exemption from the payment of customs duties can only be imported three liters of alcoholic beverages. This list is set out in Appendix No. 3 to the agreement on the procedure for moving by individuals of goods for personal use across the customs border of the Customs Union and the commission of customs operations related to their release. Also this position allows import from three to five liters of alcohol with the payment of all customs payments and fees. Accordingly, the importations of more than five liters of strong beverages are categorically prohibited by individuals into the customs territory.

How much alcohol can be imported into the customs union.

In order to understand what the customs territory of the Customs Union should be dealt with the concept of the Customs Union itself.

Customs Union is a modern institution that has emerged as a result of the signing of the relevant international agreement by the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan. At the moment, unified customs legislation and rules are currently operating on the territory of these countries. The territory of the Customs Union consists of sovereign territories by the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan. The total territory of these countries in a customs understanding is a whole and indivisible territory, without inner borders. Operations for the movement of goods within these states are carried out without restrictions and collecting customs payments. Self, the concept of "customs territory" means the customs territory of the Customs Union, and the concept of "customs border", denotes the external border of the customs territory of the Customs Union.

Taxation of alcohol.

Returning to questions taxation of alcohol, Consider the issue associated with the import of beer into the territory of the Customs Union. To beer, according to regulatory documents, the same limitations and requirements are related to other alcohol. Here it is necessary to clarify that all these requirements are equally applicable as alcohol industrial productionand alcohol produced at home. In other words, homemade wine and moonshine products fall under all restrictions related to imported alcoholic beverages.

So, any alcohol products are allowed to import an exceptionally common volume of no more than five liters per person over 18 years of age. This requirement is indicated in paragraph 3 of the list of goods for personal use prohibited to import to the customs territory of the Customs Union and (or) export from this territory set out in Appendix 2 to the Agreement on the procedure for moving by individuals of goods for personal use across the customs border of the Customs Union and Completion of customs operations related to their release.

This item regulates issues related not only with alcohol, but also with other goods, the movement of which to the customs territory of the Customs Union is prohibited. In case you Import alcohol, exceeding the volume of three liters per person, you should pay customs payments, but only for that alcohol that is imported above the allowed volume. According to the current legislation of the Russian Federation when importing alcoholic beverages It is necessary to pay at a united customs duty rate, which today is 10 euros per 1 liter of alcohol. At the same time, the quality, cost and value of products do not affect the tax rate. The duty is paid in the customs authority at the place of your arrival. In case you, in view of various life circumstances, can not pay for the goods for the goods, the products are posted by the customs authority to the temporary storage warehouse. The provision of such a warehouse is carried out on a fee basis. Accordingly, after payment of warehouse services and customs payments, you can pick up alcohol.

Alcohol acquired in a duty-free shop.

Now consider a question with alcoholpurchased at the duty-free shop. Regardless of the place of acquiring alcohol, duty is subject to alcohol, which is imported in excess of the norm established by the legislator. This position concerns the Duty Free stores. For example, in the case of buying abroad alcoholic beverages in an ordinary market in the amount of 2 liters per person, and, the subsequent purchase of alcohol in the duty-free shop is still in the amount of 3 liters per person, you will need to pay customs duties over permived 2 liters. Also, restrictions on the import of alcoholic beverages do not depend on the type of transport where you are traveling. It is necessary to clarify that this order of importation of alcohol is applicable to all persons, regardless of citizenship that imports alcohol.

Export of alcoholcarried out without restrictions. However, it is necessary to remember the possible restrictions on the import of such goods in the country of retention.

In case of moving more than 3 liters of alcoholic beverages, you should create a customs declaration with introducing data on alcohol. When passing the checkpoint will go on the Red Corridor and present the Declaration to the representative of the customs authority.

Responsibility for the exceeding the norm of the transported alcohol.

For drawing goods and not declaration, it provides administrative responsibility under Article 16.2 of the Code of Administrative Offenses of the Russian Federation. The sanction of the article for not the declaration of goods provides an imposition of an administrative fine in the amount of from one second to two-time size of the value of goods, which are an administrative offense. The penalty also may be accompanied by the confiscation of administrative offense items.

Many individuals intending to carry alcohol Above the permitted, try to cross the border several times, each time transferred with it 3 liters of alcohol. However, in this regard, it is necessary to know that the entire duty-free import procedure is provided for by the legislator exclusively for the goods that will be used for personal consumption. The representative of the customs authority may on the basis of all the circumstances known to it, and in this case the frequency of movement, prohibit the importation of goods.

Also, it should be borne in mind that clause 4.1 of the list of goods for personal use prohibited to import to the customs territory of the Customs Union and (or) export from this territory, given in Appendix No. 2 to the Agreement on the procedure for moving by individuals of goods for personal use across the customs border The customs union and the commission of customs operations related to their release, sending alcoholic beverages by postal services, regardless of the volume.

In addition, focusing the attention of people who want to import 20 liters alcohol without declaration and passing with a commodity in the Red Corridor, that the sanction of Article 16.2 of the Code of Administrative Offenses of the Code of Administrative Offenses is provided for not only a penalty, but a complete confiscation of offenses.