David Kapianidze
Head of Tax Law Practice
10.01.2018
Alcohol related income. How to make money on whiskey investments

Upon purchasing alcohol abroad, many people experience difficulties with bringing it into Russia. First, it is related to the fact that no more than 5 liters of alcohol of various strength can be carried across the border, of which only 3 liters on a duty free basis, and each extra liter is taxed at the rate of €10, explains David Kapianidze, Head of Tax Law Practice, BMS Law Firm.

However, the overall value of imported alcohol must not exceed €10 000, if carried by air, and €1500, if carried by any other means of transport, as flows from the rules of transporting goods intended for personal use across the borders of the Customs Union member states. “If the value is above these limits, but less than 650 000 RUR, all the extra amounts will be taxed at 30% of their customs value, but no less than €4 per each kilo”, the expert says.