What clearance actually covers
Clearance is not the filing of a single document. Before the declaration goes in, the commodity code has to be settled, the customs value calculated, the origin evidenced, and the goods checked against the permits other agencies require. A mistake at any of those steps surfaces at the border, with the cargo standing still.
The four payments
An import attracts a clearance fee, import duty, excise and VAT. They are calculated in sequence, and each one is charged on a base that already contains the previous.
- Clearance fee — a fixed amount on a scale, not a percentage. Basis: Cabinet Resolution No. 55 of 31.01.2025.
- Import duty — a percentage of customs value; the rate follows the HS code. Basis: PP-3818, annex 1.
- Excise — only for excisable goods: alcohol, tobacco, certain petroleum products and vehicles.
- VAT — 12% of customs value plus duty plus excise. Basis: article 258 of the Tax Code.
The order matters. VAT is not charged on the price of the goods but on the value with duty and excise already added, so a wrong commodity code raises two payments at once.
The fee is a scale, not a percentage
The clearance fee is denominated in BRV — the statutory accounting unit — and steps up with the value of the consignment. From 1 August 2025 one BRV is 412,000 soum; from 1 September 2026 it becomes 440,000 soum (Decree UP-115 of 23.06.2026).
| Consignment value | Fee |
|---|---|
| up to $10,000 | 1 BRV |
| up to $20,000 | 1.5 BRV |
| up to $40,000 | 2.5 BRV |
| up to $60,000 | 4 BRV |
| up to $100,000 | 7 BRV |
| up to $200,000 | 10 BRV |
| up to $500,000 | 15 BRV |
| up to $1,000,000 | 20 BRV |
| above that | 25 BRV |
Which leads to a practical point: where a consignment sits near a step boundary, it is worth checking whether splitting the delivery costs less. The gap between 1.5 and 2.5 BRV as you cross $20,000 is real money, not rounding.
Filing an advance declaration reduces the fee by 20%.
Unconfirmed origin costs more
If the country of origin is not evidenced by documents, a surcharge is added to the duty under article 300¹ of the Customs Code. How much depends on the rate itself:
- rate up to 10% — surcharge of 5 percentage points;
- up to 20% — 10;
- up to 30% — 15;
- above that — 20.
So goods carrying a 15% rate cost the same as goods at 25% when origin is unproven. The other side of it: an ST-1 certificate from a CIS free trade country removes the import duty altogether.
How long it takes
The declaration is registered on the day it is filed. Up to three business days are allowed for checking the documents and releasing the goods. That period excludes controls by other agencies: if the goods need certification or a sanitary or quarantine clearance, that clock runs separately.
What the importer has to provide
- the contract and invoice, with price and delivery terms;
- the packing list: weight, number and type of packages;
- transport documents for the consignment;
- a technical description — composition, purpose, model: this is what the code is derived from;
- a certificate of origin, where the goods claim a preference.
Permits customs does not issue
Some goods cannot be released without a document from another authority: a certificate or declaration of conformity, a sanitary-epidemiological clearance, a phytosanitary or veterinary permit. Mandatory digital marking sits apart from these — it covers a widening set of product groups, and its absence halts release just as reliably as unpaid duty.
If customs disputes your declared value
An officer may question the declared value in three situations: supporting documents are absent, requested documents were not produced, or there are indications the figure is untrue. A discrepancy against indicative price lists is not among them.
To keep the cargo out of a warehouse while the matter is argued, there is conditional release: customs sets a provisional value and the goods come out against security. You then have 60 calendar days to gather evidence — miss that and the security goes to the budget.
Most importantly: once you have formally objected to an additional assessment, customs cannot collect the money by indisputable procedure — only through a court. Filing with the court suspends enforcement of the decision.