European wine will rise in price due to new import rules. Features of customs clearance of alcoholic beverages from Europe Importing wine for sale - what you need

The top five importers of Georgian wines are: Russia (its share is more than 50%), Kazakhstan (19%), Ukraine, Poland and China. This business is certainly profitable.

The introduction of a ban on the import of wine from Georgia and the discovery of heavy metals in them in 2006 forced the Georgian authorities and winemakers to reconsider approaches to quality control and actively oppose counterfeits. The ban on wine exports from Georgia to Russia was lifted in 2013. Today, most vineyards are certified, over 15 of the most popular types of wine are tied to a specific region of origin, and each bottle is recorded in a single database.

So, how to open your own business importing Georgian wines without intermediaries?

First of all, to purchase, sell and store wine you will need to obtain a license, which is issued for a period of 5 years. After this, connect to the Unified State Automated System (USAIS); without this, imports, and indeed any activity related to alcohol, are considered illegal.

Afterwards, you need to decide on the imported assortment. According to statistics, the sales leaders among Georgian wines are red semi-sweet “Kindzmarauli” and red dry “Mukuzani”, “Tsinandali” is in second place, “Akhasheni” and “Khvanchkara” are in third place.

An important point is the choice of manufacturer. A list of Georgian wineries, producers of mineral water and cognac can be found on the Internet, and there is also an extensive list of companies approved for state registration to enter the Russian market. Recognized industry leaders are “Marani” and “Dugladze Wine House”, IDS “Borjomi”, etc.

After selecting the type of wine to be imported and the supplier, it is necessary to sign an agreement with the winery - a foreign trade contract. If you do not have your own specialists in foreign economic activity, you can contact an intermediary.

The list of distributors and online stores of Georgian wines in Russia and the CIS countries is easy to find on the Internet. For a certain margin, they provide consulting services in customs clearance, assistance in obtaining licenses, certificates, and excise taxes.

Since 2016, the excise tax on wine has increased from 8 to 9 rubles. The exception is wines with protected geography, here the rate is 5 rubles. per bottle, 13 rub. – for sparkling wines. All wines containing more than 9% ethyl alcohol are subject to excise duty. To receive excise stamps, the information from which is entered into the database through the Unified State Automated Information System, you must submit applications in paper and electronic form to the Unified State Automated Information System, confirm the compliance of the equipment for recording the turnover of alcoholic beverages, and attach copies of the license for the sale of alcohol and the contract.

For each batch of goods, samples of wine are provided to Rospotrebnadzor for laboratory testing to determine compliance with the standards and declared quality. After checks and if there are no complaints, a conclusion is issued, which customs will request.

For imported products, a ten-digit code is determined in the nomenclature of foreign trade goods, and the amount of customs duties can be easily calculated using it. The value declared by the importer is controlled by customs authorities. In Russia, the entire turnover of Georgian wine passes through the Alabinsky customs post.

At customs, the safety of cargo seals and the presence of invoices, proformas, packing lists, specifications, certificates of origin and transport documents are checked.

After the customs clearance process, Georgian wine is ready for sale. Anyone wishing to open their own business in this area should take care in advance not only of finding customers, but also of a place to store wine in compliance with the required temperature conditions.

Import of wine from Georgia to Russia

In 2016, 5.9 million bottles were imported from Georgia to Russia, according to the Georgian Ministry of Agriculture. Also, Georgian brandy (total import volume is 2.7 million), chacha, cognac alcohol, and wine materials are very popular imports.

Importing wine from Spain

Imported wines are in stable demand among Russian consumers. Every third bottle of wine sold in Russian stores is produced abroad. Most wine is imported from France, Italy and Spain, and the volume of imported products grows annually by 20-30%. For example, the import of Spanish wines in 2012 increased by 1,200,000 liters. This is due to the fact that more and more Russians prefer wine to other alcoholic beverages.

What Spanish wines do Russian consumers drink? According to a study by the economic department of the Spanish Embassy in Moscow, products from the Valencia and La Mancha regions are widespread due to their low prices. Jerez wines are known in Russia, but are little represented on the market, perhaps due to their high prices. 60% of products imported from Spain are consumed in Moscow. The average wholesale price of imported Spanish wines is about 1.4 euros per liter.

Research from the Zelgros network of wholesale trade centers shows that three-quarters of the wines consumed in Russia are sweet and semi-sweet, although there has been a strong tendency to switch to dry wines. This is due, firstly, to changes in consumer tastes, and secondly, to an increase in excise taxes on wine drinks, which include sweet and semi-sweet wines.

The most famous wine regions of Spain are La Mancha, Rioja, Catalonia, Andalusia, Valencia, Leon, Extremadura. These regions account for the majority of wine production. The best winemaking areas have been awarded D.O status. - denominación de origen, the name of the place of origin of the goods. The presence of this status means not only a certain geographical area, but also a special production process unique to this region. D.O status indicated on the label and is a sign of excellent quality of the product. The Rioja and Priorat regions (Catalonia) have been awarded DOC status, denominacion de origen calificada, a sign of the highest quality wine.

Spanish wines are divided according to the aging period into young (Joven), two-year aging (Crianza), three-, four-year aging (Reserva), at least five years aging (Gran Reserva).

You can get acquainted with Spanish products and establish communication with manufacturers at trade exhibitions regularly held in Spain.

The leading exhibition of Spanish wine is FenaVin. This is an international exhibition where leading producers from all areas of Spanish viticulture present their products. Visitors to this event will find a wide range of high quality wines. The exhibition takes place annually in May in the city of Ciudad Real. Exhibition website http://www.fenavin.com.

In April, Madrid hosts the international food and beverage exhibition Salon de Gourmets. Internet address https://www.gourmets.net/salon/

In Galicia, in the city of Ourense, the exhibition “Wines and Liqueurs of Galicia” is held. The exhibition is held in April.

In the fall, the Salon of Spanish Wines takes place in Russia. This exhibition helps Spanish manufacturers establish contacts with Russian distributors.

To import wine, you can use the services of a consolidator, a company that helps you search for and ship the products you are interested in. Small Spanish producers, as a rule, have a hard time understanding the rules for exporting to Russia. Completing the necessary documents takes a lot of time, so it makes sense to use the services of an experienced intermediary. Specialists help negotiate and complete a transaction in accordance with the legal requirements of both parties, and also carry out the customs clearance procedure, preparing documents for import. The calculation of the cost of services is influenced by the cost of the goods, quantity, places of dispatch and delivery, weight, and regularity of dispatch. A customs broker carries out customs clearance of goods and minimizes the cost of customs clearance. This specialist is well aware of all the complexities of foreign economic agreements and competently negotiates at customs. If any problems arise, the cargo may remain at customs for quite a long time. Fortunately, wine is not a perishable product and does not require a special storage regime, but what kind of entrepreneur would like to wait a long time for the delivery of goods due to incorrect paperwork and pay extra money for renting a vehicle? Importers are provided with the following services: registration of foreign economic contracts and maintenance of transaction passports; calculation of customs duties, import costs; concluding external economic agreements with foreign producers of alcoholic beverages; ordering and receiving excise stamps; product delivery; ensuring payment of customs duties; customs clearance; storage of products in a commercial warehouse for up to 3 months with processing and sorting of cargo; legal support on customs legislation and intellectual property issues; product certification; obtaining licenses from the Ministry of Trade for the import of alcoholic beverages; the possibility of settlements with suppliers under a letter of credit, deferred payment; collateral and cargo insurance; development of transport routes for specific client tasks.

Any company engaged in importing products carries out foreign economic activity (FEA). The imported product is assigned a code according to the TN VED classifier (Trade Nomenclature for Foreign Economic Activity). For example, code 2204299200, sherry wine, high quality, with an actual alcohol concentration of more than 15 percent of the volume of the finished product, but not more than 18 percent, in vessels with a capacity of not more than 2 liters; code 2204299500, port wine, high quality, with an actual alcohol concentration of no more than 18 percent of the volume of the finished product, in vessels with a capacity of 2 liters or less; 2204299600, wines of Madeira, sherry and Muscatel setubal, high quality, with an actual alcohol concentration of more than 18 percent by volume of the finished product, but not more than 22 percent, in vessels with a capacity of 2 liters or less, etc. There are more than 2.5 thousand codes in the Russian Commodity Nomenclature for Foreign Economic Activity.

The size of the customs payment depends on the type of wine, its value and quantity, and delivery costs. If you bought cheap wine, when passing Russian customs it will become significantly more expensive, because Russian legislation has its own ideas about the possible minimum cost of wine, and customs officers will proceed from these ideas when calculating customs duties. You can find out the amount of duty on this website http://www.tks.ru/db/tnved/tree by selecting the appropriate product code. When importing products into Russia, you must also pay value added tax (VAT).

To import wine into Russia, it is necessary to obtain excise stamps, since all alcoholic products intended for domestic consumption are subject to excise labeling. The excise stamp contains all the information about the imported wine and its manufacturer. Information from the stamp is entered into the database of the Federal Customs Service through the Unified State Automated Information System (USAIS). Stamps can be ordered at customs at the place of state registration of the organization. To receive them, no later than six days before the beginning of the month in which stamps will be needed, an application is submitted in two copies on paper, as well as an electronic copy. A copy of the certificate of conformity of technical means of recording and transmitting information on the volume of production and turnover of alcoholic products to the unified state information system, a copy of the alcohol supply agreement, documents confirming the legality of using a trademark on alcoholic products, a copy of the license provided for by the Law on State Regulation of Production and Turnover are provided. ethyl alcohol, alcoholic and alcohol-containing products. All copies must be properly certified. The number of brands must match the number of bottles specified in the foreign trade contract. On January 1, 2013, Russia began issuing new excise stamps for alcoholic beverages. The sale of products with old brands is permitted until September 1, 2015, and the import of products with old brands only until September 1, 2013. Cash for excise stamps is deposited in rubles into the account of the Federal Treasury of the Russian Federation.

The application review period is five days. If all documents are completed correctly and the money has been deposited into the treasury account, then the customs office registers the application and transfers the order for the production of stamps. Two days before receiving the manufactured stamps, customs notifies the importer. After the stamps are received by customs, the importing organization provides the following documents: a certificate of absence of arrears in payment of customs duties, a written obligation to use the stamps for their intended purpose in two copies, a document confirming the security of the obligation. Stamps are issued to organizations only after the obligations have been registered by customs.

The received stamps cannot be transferred from one organization to another. All damaged and unused stamps must be returned, reasons for return stated in writing. There are no refunds for unused stamps.

To organize customs clearance yourself, you need to go through the registration procedure at the customs post that will inspect the cargo first. Registration is required to receive an individual customs number. This number is retained for all subsequent imports into the territory of the Russian Federation that the organization will carry out. The head of the importing organization must undergo an interview with the head of the customs post and provide him with the following documents: an application from a participant in foreign trade activities, an extract from the Unified State Register of Legal Entities no more than a month old, certified copies of statutory documents, a certified copy of the lease agreement for the premises, a certified copy of the document on the lessor's ownership, a bank statement accounts no more than a month old, an accounting report on the financial activities of the company for the past period, a copy of the foreign economic contract, the original transaction passport, an order appointing a company representative responsible for customs clearance of cargo, a copy of his national passport.

To carry out customs declaration, the following documents will be required: constituent documents (charter, constituent agreement), registration documents (certificate from the State Statistics Committee on the OKATO code, certificate from the State Tax Inspectorate on the assignment of TIN and KPP), contract for the supply of goods, permitting documents (licenses and certificates) ), financial documents (certificates from authorized banks on the availability of ruble and foreign currency accounts, a copy of the transaction passport issued by the bank in which the current account is opened, payment documents confirming the payment of customs duties), shipping documents (invoice, proforma invoice, packing lists, specifications, certificate of origin of goods), transport documents (CMR, railway waybill, air waybill).

Wine importers are guided in their activities by Article 11 of the Federal Law No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products.” In accordance with paragraph 2.1 of this article, the circulation of alcoholic products with an alcohol content of more than 15 percent of the volume of finished products can only be carried out by enterprises with a paid authorized capital of at least 10 million rubles. If the alcohol content is less than 15 percent, the size of the authorized capital is not established by law.

According to paragraph 2 of Article 18 11 of the Federal Law No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products,” activities for the purchase, storage and supply of alcoholic products are subject to mandatory licensing. The license will allow you to work with all types of alcoholic products. The amount of the state fee for issuing a license is established by paragraph 94 of Article 2 of the Federal Law of December 27, 2009 No. 374-FZ “On amendments to Article 45 of Part One and Chapter 25.3 of Part Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation, as well as invalidation of the Federal Law “On fees for issuing licenses for activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products” and amounts to 500,000 rubles.

Licenses for the purchase, storage and supply of alcoholic beverages are issued by Rosalkogolregulirovanie. On their website http://www.fsrar.ru/ you can familiarize yourself with the regulatory framework and ask questions. There are two license options: for the sale of alcoholic products without limitation of strength and for the sale of alcoholic products with a strength of less than 15 percent. For assistance in preparing documents and obtaining a license, you can contact the Legal Licensing Center.

To obtain a license, you must provide the following documents:

A notarized copy of the organization's charter.
A notarized copy of the constituent agreement.
Statement.
A notarized copy of the certificate of entry into the Unified State Register of Legal Entities.
An extract from the Unified State Register of Legal Entities (USRLE) no more than a month old.
A notarized copy of the certificate of registration with the Tax Inspectorate.
A notarized copy of the information letter about registration in the Statregister of Rosstat.
A notarized copy of protocols and orders on the appointment and change of heads of the organization.
A notarized copy of the Certificate of Ownership if the premises are owned.
A notarized copy of the lease or sublease agreement, if the premises are rented. The minimum lease term is 1 year. The agreement must be registered with the Rosreestr Office.
A notarized copy of the BTI plan.
Certificate from the owner about the condition of the premises in form 5.
Original conclusion of the SES.
The original certificate from the INFS about the absence of debts that are no more than a month old.
The original payment order for payment of the state duty with the bank's mark on execution.
Organization card indicating all contact details.

The license is issued for 5 years. Documents for license renewal must be submitted no earlier than 90 days before the license expires.

To obtain a sanitary and epidemiological conclusion, a package of documents is submitted to Rospotrebnadzor, including a registration certificate, a certificate of registration with the tax inspectorate, an extract from the Unified State Register of Legal Entities, an enterprise card with details, a copy of the rental agreement for the premises, a copy of the landlord’s property certificate, a copy of the export agreement garbage, a copy of the pest control agreement (all copies are notarized), the old conclusion (if any).

In order to import alcohol into the territory of the Russian Federation and sell alcohol, you must be certified by the Unified State Automated Information System. EGAIS is a Unified State Automated System, which is designed to control the movement of alcohol from the manufacturer to the counter. Regulatory documents related to working with this system can be found on the website http://egais.com/oegais.html. Installation of equipment, software, and employee training will cost more than 500,000 rubles.

Delivery of cargo from Spain can be carried out by sea, by land (by car or train), or by air. Sea and road transport are most often used for freight transportation.

Delivery times are affected by the location of the shipping location. The movement of trucks weighing more than 7.5 tons is limited in time in some regions from 24 hours to 22 hours. That is, you can only move two hours a day. These rules apply on roads leading to Madrid and Barcelona. In the city, freight transport moves no faster than 50 km/h, outside the city no faster than 70 km/h, and on highways no faster than 90 km/h.

Delivery of goods is carried out through consolidation warehouses. There are few such warehouses in Spain, since the country is located away from the main logistics routes, so warehouses in Germany and Italy are often used, which significantly slows down the delivery process. The cost of transporting one cubic meter of cargo, taking into account the use of consolidation warehouses in Italy and Germany, is about 250 euros.

By sea, delivery is carried out from Valencia or Barcelona to the Finnish ports of Kotiki and Hamina or to the Baltic ports of Klaipeda, Riga and Talin, from where the goods are transported by road. Delivery by water will be cheaper if the final destination is Sochi, Tuapse or Novorossiysk. In other cases, the cost is comparable to the cost of road transportation. The average duration of transportation is from two weeks.

Air transportation takes 2-3 days. The cost is calculated for each kilogram of weight. The weight of the cargo should not exceed 150 kilograms.

Cost of customs clearance of goods, including customs broker services for customs clearance of cargo, calculation of customs duties and taxes, as well as fees, we will make using the example of customs clearance of alcoholic beverages. As an example, let’s take the import of a carload of natural wine in the amount of 24,500 bottles (pet-pack), volume 2 liters and strength 9%. The invoice price for a bottle of wine is 1.35 euros. Thus, the contract price of the wine batch was:
24500 x 1.35 = 33,075 (euros)
The exchange rate is 1 euro for 40 rubles, 1 dollar for 30 rubles.
Let us consider in detail each element that makes up the total cost of customs clearance of a wagon of imported wine under an import contract.

1. Cost of excise stamp. The cost of excise stamps will be:
1.534 (rubles per stamp, including VAT) x 24500 = 37583.00 (rubles)
In addition, you should take into account the costs of:
- insurance and shipping of excise stamps will be about $300
- barcoding stamps = 0.025 (dollars) x 24500 (stamps) = 612.50 (dollars)

2. Ensuring payment of customs duties and commission on bank guarantee. The amount of guarantee deposited to the deposit of the customs authority will be:
3 (euro per stamp) x 24,500 (bottles) = 73,500 (euro)
Provided that in our example, the excise stamp crossed the border of the Russian Federation after 45 days, the guarantee commission will be:
3 (euro per brand) x 24,500 (bottles) x 8.5% (rate) x 45 (number of days) / 365 (days per year) = 770.24 (euro)

3. Certification of imported goods. There are certificates for delivery and for contracts. A certificate for a contract costs around 45,000 rubles.

4. Excise tax. Let's calculate the amount of excise tax:
121 (ruble per 1 liter of anhydrous alcohol) x 2 (bottle volume) x 24,500 (bottles) x 9% (strength) = 533,610 (rubles)

5. Customs duty. A batch of incoming wine is declared at a customs value equal to the contract value, so the customs duty will be:
33075 (contract value, euros) x 20% (customs duty rate) = 6,615 (euros)
6. Customs duties. Considering that the customs value of imported wine will be more than 1,200,000 rubles, a customs duty rate of 5,500 rubles per wagon is applied.

7. VAT. The amount of value added tax will be:
(33075 x 40 (customs value in rubles) + 533610 (excise tax, rubles) + 6615 x 40 (customs duty in rubles)) * 18% = 381,817.80 (rubles)

8. Temporary storage warehouse and terminal. Storage and station services will be:
- terminal - 1150 dollars;
- station - 165 dollars;
- railway tariff - 1000 dollars;
- production, DKD - 145 dollars;
- KS - 80 dollars per car;
- temporary storage warehouse - 70 dollars per day
- PS commission - 3.3 euros (0.01% of the contract value).

9. . The cost of customs brokerage services depends on a number of factors, such as the complexity of clearance, the type of goods being cleared through customs, clearance deadlines, batch volumes, etc. The cost of customs broker services can be set either as a percentage of the contract value or as a fixed rate per consignment. The rate for customs brokerage services fluctuates around 5 - 10%. In our example, the fixed rate could be $2,500 - $3,000 per car.

The company "Universal Freight Solutions" offers services for customs clearance of import and export, including such services as customs clearance of alcohol and alcoholic beverages. We will carry out customs clearance and certification of your batch of alcoholic products as quickly, competently and at reasonable prices.

Alcoholic drinks are included in the group of excisable goods. This means that indirect taxes - excise taxes - are paid on their imports. Customs clearance of alcohol involves its certification and labeling.

Alcohol-containing drinks are included in the group of excisable goods. Customs clearance of alcohol involves the collection of an indirect tax - excise tax. Its value in 2012 increased by 30%. The tax is levied on legal entities licensed to transport alcoholic beverages. The excise tax does not apply to private individuals due to the ban on the import of more than 2 liters of alcohol per person. If this requirement is violated, a simplified customs clearance procedure is applied - payment of a fine.

The excise tax rate can be:

Ad valorem is a percentage of the customs value of imports
Specific - calculated in rubles based on the cost of a unit of import
Combined - the total amount of excise tax calculated at ad valorem and specific rates

Transportation of alcoholic beverages should be carried out only by licensed companies. It is associated with a number of risks, for example: an increase in alcohol-containing components. Therefore, the transit of alcohol is carried out on special transport in compliance with loading and unloading conditions.

Customs clearance of alcohol and any types of alcoholic products

We carry out customs clearance or customs clearance of any types of alcohol and alcoholic products (strong and low-alcohol drinks) at any excise customs in Russia - every day! The main positions processed by our company:

Absinthe, Aquavit, Anise liqueur, Arak, Armagnac, Balsam, Benedictine, Brandy, Bourbon, Vermouth, Wine, Whiskey, Cherry liqueur, Vodka, Mulled wine, Eggnog, Grappa, Grog, Gin, Calvados, Cachaça, Cognac, Liqueur, Mead, Martini, Punch, Beer, Pisco, Rum, Sake, Moonshine, Slivovitz, Spirits, Tequila, Chartreuse, Champagne, Eggnog
and any others not listed in this list.

Certification of alcoholic products

Transportation of alcohol requires mandatory product certification. It is carried out in the form of a declaration of conformity. The certificate confirms the quality of imports and their safety for human health. It is issued on the basis of a Protocol concluded by highly specialized laboratories that check the quality of imported products.

Certification of alcoholic products means verification by authorized persons of the most important qualities of the product. So, in the case of wine products, this is the concentration of sugar, the proportion of ethyl alcohol, sulfur dioxide, etc.

Certification of alcohol requires the provision of the following set of documents:

Information about the product manufacturer (registration certificate and details)
Information about the legal entity that signed the application for the certification procedure
Document on alcohol products
Agreement for the import of products into Russia (copy)
Samples of products for examination

The certificate of conformity is issued in the form of a declaration for alcohol. To obtain this document, you need to submit an application for certification to the certification body.

Additionally, customs clearance of alcoholic beverages requires passing a sanitary and epidemiological examination. It confirms product compliance with the standards of the Customs Union.

Important! If a new type of alcohol is imported, you will need to obtain a registration certificate from Rospotrebnadzor. This document is required to complete the certification procedure.

All products that have passed certification are marked with excise stamps. This event is carried out in order to control the circulation of goods. A stamp is a government reporting document confirming the legality of imported alcohol.

To comply with legal requirements customs clearance of alcohol involves the following customs control measures:

verification of accompanying documentation and declared information - Article 367 of the Labor Code of the Russian Federation
inspection of imported alcoholic products - Art. 371 Labor Code of the Russian Federation
customs inspection of products - Art. 372 Labor Code of the Russian Federation

Transporting alcoholic beverages by plane or other means of transport will not cause unnecessary worries if you choose a reliable carrier licensed to conduct the relevant activities.

Terms and cost of customs clearance of alcoholic beverages at customs

The average time for customs clearance of alcohol and alcoholic beverages at customs is 1 day!

The price or cost of services for customs clearance of alcohol and any other alcoholic products at customs provided by our company is the minimum in the market and is discussed individually depending on the location of the customs office and your tasks!

European alcohol is popular: French cognacs, Italian wines, beer from Germany, the Czech Republic, Poland, whiskey from Great Britain and Ireland are in demand and promise to bring big profits to the trading organization. However, problems may arise with their customs clearance. follows a more complex scheme, since it relates to excisable goods. In addition, high import duties apply.

Excise taxes: rules and procedure for registration

Excise taxes apply to all liquid products containing ethyl alcohol. If we are talking about goods that are not related to alcohol (suspensions, solutions, emulsions, etc.), only those that contain more than 9% alcohol are subject to excise taxes. Drinks containing more than 1.5% alcohol are excisable.

Alcohol imported into Russia must have excise stamps. Labeling is required for wholesale and retail trade. It is carried out before import into the territory of the Russian Federation: alcohol will not be allowed through without excise stamps. The marking must be made in Russian and have a barcode.

A legal entity registered in the Russian Federation and being a Russian tax resident can receive excise stamps. Individuals registered as individual entrepreneurs in Russia and participants in foreign trade activities will also be able to issue them.

The owner of the goods must provide the organization issuing excise stamps with all the necessary documents confirming the fact of purchase and the cost of the product. Alcohol must be certified in accordance with Russian standards, and the owner must have the appropriate license to transport and sell products of this type.

How and where does customs clearance take place?

, which is imported into the territory of the Russian Federation by a legal entity or individual entrepreneur, can only be carried out at special customs points. In particular, these are the Central Excise Customs or regional excise posts. Customs are required to check documents and conduct an inspection and inspection of the vehicle and the goods themselves. If any errors or attempts at deception are discovered, the cargo will be detained and, most likely, confiscated.

Regardless of whether the cargo was checked at the border customs point or not, you must submit the goods to excise customs within the established time frame. Please note that registration rules in the Russian Federation, Republics and Kazakhstan differ. Excise taxes also differ. For this reason, registration is carried out only on Russian territory. There have been fewer regional excise customs posts in recent years, so it is important to select a point in advance.

They will help you at the customs post if:

you are importing alcohol for sale in Russia;
you place goods in special storage areas;
you are returning unused or damaged excise stamps;
you provided a report on the application of the markings.

Excise customs formalizes alcoholic beverages in the following order:

Checking documents. Inspectors check documents not only for correctness of completion, but also for the correctness of facts. If the information is untrue (and if customs officers have suspicions), the cargo may be detained until the circumstances are clarified.
Customs inspection. The inspector can visually inspect both the goods themselves and the vehicle on which the goods were delivered.
Customs inspection. The customs officer has the right to demand that the packaging be opened and the vehicle and cargo be inspected more thoroughly.

If errors or discrepancies with the information specified in the documents are discovered during the inspection, the cargo is delayed. If it is proven that the owner deliberately misled the customs service, he will face administrative (and possibly criminal) liability.

Duties and excise taxes on alcohol are payable at the time of service or before. To do this, you need to calculate the exact amount of duties and taxes.

What documents are required for customs clearance of alcoholic beverages?

As is the case with other goods from Europe, when customs clearance of alcoholic beverages, customs officers need to provide an agreement with the seller, documents confirming payment, invoices, transport documents, and a declaration. In addition, the buyer must take care in advance:

about a license for its activities (and the sale of alcohol in Russia is licensed);
on certification of products imported into the Russian Federation;
on the preliminary receipt of excise stamps (in some cases they must be affixed to alcoholic products).

Alcohol is subject to duty, excise tax and VAT. You also need to pay customs duties.