Customs value is the value of goods established for customs purposes and used to calculate certain import charges. Under the transaction value method, the starting point is the price paid or payable for the goods, with the additions required by law. The invoice total and customs value can therefore differ. Preparing an estimate requires information about the product, contract, transport and related costs.
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This guide covers preparation for commercial imports into Russia from outside the EAEU. Intra-EAEU supplies and goods for personal use require separate consideration. It helps you assemble the information for an estimate; the applicable rates and final amount depend on the shipment.
| Amount | Its purpose when preparing a shipment |
|---|---|
| Contract and invoice price | Establish what the buyer is paying the supplier for |
| Customs value | Prepare the customs valuation and charges that depend on it |
| Total shipment budget | Account for the buyer's expenditure on goods, transport, clearance, storage and other services |
We recommend a separate budget worksheet with columns for each expense, payer, currency, supporting document, whether it is included in the supplier's price and whether its valuation treatment has been checked. This helps identify missing costs and double counting. A budget is an importer's planning tool; it does not replace customs valuation.
For a sale for export to the EAEU, the principal reference is the transaction value method. Its applicability depends on the transaction and supporting information. Other valuation methods are available where it cannot be used; an importer cannot simply choose a convenient value. The EEC publishes rules for the methods and guidance on individual cost components.
There are six methods: transaction value of the imported goods; transaction value of identical goods; transaction value of similar goods; deductive value; computed value; and the fallback method. A later method is considered when the preceding one cannot be applied. The declarant may choose the order of the deductive and computed methods. This is a sequence of tests, not a menu of different prices.
Before calculation, consider these questions:
These are recommended questions for an initial review, not a universal mandatory document list. The answers help identify what requires further examination.
Article 40 of the EAEU Customs Code provides for additions including transport costs to the place of arrival in the Union, associated operations and insurance; the EEC may prescribe another place for particular transport arrangements. Check the inclusion conditions for each expense. Establish what is already in the price to avoid adding the same amount twice.
Under method 1, review post-import expenses separately. For example, transport within the Union from the place of arrival, qualifying equipment-installation work, and import duties, taxes and fees are excluded where Article 40(2) conditions are met: the amounts must be distinguished from the price, declared and supported by documents. Labelling an amount “delivery within Russia” without a breakdown and evidence is insufficient.
Ask the carrier to describe the route and services in enough detail to reconcile its invoice with the shipment. On a complex route, one undifferentiated “delivery” amount may be insufficient to explain an estimate. Agree beforehand which documents the carrier will provide after transport.
A royalty or licence fee should not automatically be included or excluded solely because of its label. Its connection with the goods and the transaction conditions require review; an EEC recommendation addresses these payments.
If the supplier's price includes delivery, request a breakdown. Reconcile separately invoiced transport and transport included in the goods price against the same route to avoid counting one expense twice.
Incoterms help explain the contractual allocation of obligations, costs and risks between seller and buyer. They do not replace customs valuation rules.
A useful working check compares three documents: the delivery provision in the contract, the supplier's invoice and the carrier's quotation. Establish which services the seller pays for, which the buyer orders separately and which amounts remain unconfirmed.
Check the named place, the edition of the rules and any additional contract terms, as well as the three-letter abbreviation. See Incoterms: costs, risks and choosing a delivery term.
For an import, review import duty, VAT, excise where applicable and customs fees separately. Safeguard, anti-dumping and countervailing duties require additional checking where relevant. List the representative's, carrier's and warehouse's fees separately in the commercial budget.
Check classification and tariff against the current EAEU nomenclature and Common Customs Tariff, including applicable decisions. A saved tariff table from a previous shipment is not a sufficient basis for a new one. Start with our TN VED classification guide if the code is not yet established.
Excise applies to particular categories of goods and requires its own check. As of 8 October 2026, Russia's standard VAT rate is 22%. For a particular import, check the applicable rate and grounds for exemption separately: the standard rate must not be inserted automatically into every estimate.
For example, in guidance dated 23 September 2026, the Tax Service explained evidence requirements for the 10% rate on imports of children's goods from 1 October 2026. Review both the code and conformity documents establishing the product's intended use. Describing a product as “children's goods” on an invoice does not, by itself, establish eligibility for the reduced rate.
| Information | Suggested documents or explanation |
|---|---|
| Product | Name, use, composition, specifications, model, quantity and weight |
| Price | Contract, specification and invoice, or a supplier quotation with its status explained |
| Supplier payments | Currency, payment terms, payments already made, discounts and additional charges |
| Delivery | Country of dispatch, route, place of arrival, delivery terms and transport cost |
| Other expenditure | Insurance, packing, intermediaries, supplied tooling and licence payments, where relevant |
| Origin and documents | Available origin information, permits and grounds for any potential relief |
You need not have a final document set for the first enquiry. Distinguish confirmed information from estimates. The calculation can then state its assumptions and be revised when the missing information arrives.
A working template, not a customs duty calculator.
| Cost item | Amount and currency | Document | Route segment/service | Confirmed or preliminary | What to check |
|---|---|---|---|---|---|
| Goods | Complete | Invoice/quotation | Under the contract | Mark status | Does the description match? |
| Transport | Complete | Quotation/invoice | Specify segment | Mark status | Which work is included? |
| Insurance, if any | Complete | Quotation/policy | Specify covered route | Mark status | What relates to this shipment? |
| Other costs | Complete | Identify source | Describe service | Mark status | Has an amount been counted twice? |
Whether a cost is included in customs value, and how tax is calculated, must be assessed separately under the applicable rules and circumstances. The table contains no automatic formula.
Request a breakdown of charges and services and the inputs used. We recommend keeping the product description, invoice version, route, rates used and calculation date with the estimate. If the goods, price or logistics change, review the calculation before shipment.
Look for inconsistencies: different prices across documents, mismatched quantity units, an unexplained transport total or an unsupported discount. Prepare an explanation and supporting evidence. Do not replace a missing document with an invented figure.
A useful initial estimate needs at least the product description, quantity, origin, route and delivery terms. Price alone does not show which costs are included or which requirements apply.
Review each expense by its purpose and evidence first. Total buyer expenditure and customs valuation serve different purposes; the entire budget should not be mechanically transferred into a declaration.
Read our guide to import permits and conformity documents. Having a clearance budget does not establish whether the goods may be imported.
Importing without the right holder's consent and calculating customs charges are separate questions. Do not treat parallel imports as a duty or VAT relief in their own right. An estimate still requires the transaction price, route, expenses and documents. An intermediary or the absence of a direct contract with the manufacturer does not replace a review of actual payments and the valuation method's applicability.
For an initial review, distinguish amounts supported by documents from preliminary supplier or carrier quotations. As part of calculation preparation and customs clearance, we compare the available product and cost information. Transport arrangements depend on the route and the work included.
EAEU Customs Code — official record and text hosted by the EEC, Chapter 5, Articles 46–47 and Section II. Reviewed on 8 October 2026; applicable amendments and decisions must be considered for the actual shipment.
EEC — customs valuation instruments and transaction value method rules. Accessed 8 October 2026.
EEC recommendation on royalties and similar payments. Accessed 8 October 2026.
ICC — Incoterms 2020. Accessed 8 October 2026.
EEC — current nomenclature and Common Customs Tariff. Accessed 8 October 2026.
Federal Tax Service — excise. Accessed 8 October 2026.
Federal Tax Service — VAT and Tax Service — 2026 tax changes. Rate checked on 8 October 2026.
Federal Tax Service — reduced-rate evidence for children's goods from 1 October. Accessed 8 October 2026.