Russia switched to a new budget classification code for advance customs payments from 1 July 2023
The short version. From 1 July 2023 advance customs payments in Russia are transferred under a new budget classification code (KBK): 153 110 09000 011000110. The code is entered by the payer in the Russian payment order, so formally the change sits entirely on your buyer’s side. For you as the shipper it matters for one practical reason: in Russia customs duties, import VAT and customs fees are paid in advance, and the declaration for your goods is not filed until that money is credited. A payment sent under the wrong code is money that exists but is not where customs expects it — and your cargo waits.
1. What exactly changed
Since 1 July 2023 advance payments used in foreign trade operations in Russia are transferred under a new budget classification code. The new KBK is 153 110 09000 011000110. It is written into a single field of the Russian payment order, together with the recipient details of the customs authority.
Nothing else moved. Duty rates, VAT rates, the way the customs value is built, the list of permits — all of it stays as it was. This is a routing detail: the code tells the treasury which account the money belongs to. But it is exactly the kind of detail that stops a shipment, because the customs system does not release goods against a payment it cannot see on the importer’s advance account.
A filled-in sample payment order with the new code exists and can be handed to your buyer’s accounting department on request.
2. Why a Russian payment detail can hold your cargo
Russia works on a prepayment model. The importer keeps a balance on a personal account with the customs authority, and duties, import VAT and clearance fees are written off from that balance when the declaration is submitted. If the balance is short, or the money has not been credited yet, the declaration simply cannot go through customs clearance. Your container or truck stays in a temporary storage warehouse and starts accruing storage, demurrage and detention.
The code sits in one field of one document, but the goods stop because of it: a payment sent under the old code is not credited to the advance account automatically — it has to be traced and reallocated, and until then the declaration for your shipment waits.
Who pays for that wait depends on your Incoterms. Under EXW, FCA or FOB the direct cost lands on the buyer, but the delay still shows up as your delivery performance and as a slower next order. Under DAP the goods are yours until they are handed over at destination, and idle time in a warehouse is time your cargo is still in transit. Under DDP import clearance and all import payments are the seller’s obligation — in that case the new code is literally your payment to make, through your customs representative in Russia. If you organise delivery and clearance yourself, check with your agent that the new code is already in their payment templates.
From 1 July 2023 advance customs payments in Russia are transferred under a new budget classification code
3. Before and after 1 July 2023
| Point | Until 1 July 2023 | From 1 July 2023 |
|---|---|---|
| Budget classification code in the payment order | The code that applied before the change | 153 110 09000 011000110 |
| Payment procedure | Advance payment to the importer’s personal customs account | Unchanged — only the code is different |
| Duty and VAT rates | As per the tariff | Unchanged |
| Risk for your shipment | Routine | Higher in the first weeks: a payment under the old code is not credited where customs expects it and has to be clarified |
| What this requires from you | Nothing | Nothing in the payment itself — but the buyer needs your final documents earlier so the advance is funded before arrival |
4. What your buyer will need from you
Your buyer cannot fund the advance account correctly until they know the exact amount, and the amount comes from your documents. That is where the shipper’s part of this change begins.
- Commercial invoice with the final value, currency, delivery terms and the goods described the same way as in the contract.
- Packing list with net and gross weight, number of packages and marking.
- Contract and specification matching the invoice line by line.
- Certificate of origin if a preferential rate is claimed — the rate changes the amount to be prepaid.
- Conformity documents for goods subject to EAEU technical regulations; if they are missing, the goods will not move regardless of any payment. Sorting this out in advance is what certification support is for.
- Transport documents — bill of lading, CMR or air waybill.
Any late change in quantity, price or specification changes the calculated duty and VAT. If the prepaid balance turns out to be short by even a small margin, a fresh payment has to be made and credited before the declaration can be filed again.
5. What the shipper should do
- Send the complete final document set to your buyer as early as possible — not on the day of arrival. The buyer needs time to calculate duty and VAT and to top up the advance account.
- Ask for written confirmation that the advance has been funded under the new code before the goods reach the border, and keep that confirmation in the shipment file.
- Flag any last-minute change in quantity, value, packing or specification immediately — it changes the amount your buyer has to prepay.
- Build a buffer into promised delivery dates for shipments arriving right after a payment rule changes: the first weeks are when payments get stuck and clarified.
- If you sell DDP, or clearance is on your side for any other reason, confirm with your customs representative in Russia that the new code is used in every payment order for your shipments.
- Do not treat a payment made as a payment credited. Credit to the customs account is the event that matters for release.
6. Frequently asked questions
Does the new code change how much our goods will be charged in Russia?
No. Duty and VAT rates and the way they are calculated are unchanged. Only the code that routes the advance payment is new.
We ship FOB and never touch Russian customs. Why should we care?
Because a payment that fails to credit stops your goods, not your buyer’s paperwork. Storage charges, a missed sales season and a delayed reorder all reach you through the buyer.
What happens if the buyer pays under the old code after 1 July?
The money is not lost, but it will not appear on the advance account by itself. It has to be traced and reallocated, and the declaration for your shipment waits until it is.
Can our buyer get a sample payment order with the new code?
Yes. A filled-in sample is available and can be passed to their accounting department.
Summary
From 1 July 2023 advance customs payments in Russia are transferred under KBK 153 110 09000 011000110. Rates and clearance rules are unchanged — the risk is purely operational: a payment under the old code is not credited to the advance account, and without a credited balance the declaration for your goods is not filed. Send your final documents early, get written confirmation that the advance is funded, and keep a buffer in your delivery dates. Request a consultation and we will go through your specific shipment.
We can act as the customs representative on the Russian side and handle the advance payments and clearance of your shipment.
Read also:
- Cargo Classification and Its Impact on Customs Duties: What Exporters Shipping to Russia Should Know
- Customs payments when shipping to Russia: how the money really moves, and what your buyer will now ask you for
- Shipping PPE to Russia under TR CU 019/2011: Which Certificates Stay Valid and What Your Buyer Will Need
- Containers from India via Vladivostok: what your Russian buyer will now need from you
