Application of the Customs Payments When Importing the Automobile Cars for the Personal Uses
Abstract
The article analyzes the types of customs payments when importing passenger cars in Russia as a member of the EAEC by entities or individuals for commercial purposes, as well as by individuals for personal use. The comparative example of the calculation of customs payments when importing the same model of the car at its declaring as for commercial purposes, and by individuals for personal use is given. On the basis of the analysis in the article provides recommendations to individuals for the selection of the option of buying a car, taking into account the release date of a vehicle: self purchase broad or purchase in Russia from the official representative.
About the Authors
A. V. Agapova
Saint-Petersburg National Research University of Information Technologies, Mechanics and Optics
Russian Federation
Russian Federation
PhD, Associate Professor of the Department for Financial Strategy,
49 Kronverkskij prospekt, Saint Petersburg, 197101
E. G. Matveeva
Saint-Petersburg National Research University of Information Technologies, Mechanics and Optics
Russian Federation
Russian Federation
Student of the Department for Customs and Logistics,
49 Kronverkskij prospekt, Saint Petersburg, 197101
References
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Review
For citations:
Agapova A.V., Matveeva E.G. Application of the Customs Payments When Importing the Automobile Cars for the Personal Uses. International Trade and Trade Policy. 2016;(1):95-105. (In Russ.)
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