Comparison of Cross-Border E-Commerce Import Tax Policies Between the US and Russia

Cross-border E-commerce Tax Policies in the U.S. and Russia

In recent years, with the rapid development of global e-commerce, cross-border e-commerce has gradually become an important component of international trade. As two of the world's largest economies, the United States and Russia have also implemented their own tax policies in this field. These policies not only affect the operational costs of cross-border merchants but also directly impact the prices consumers pay for overseas goods.

In the U.S., the tax policies for cross-border e-commerce mainly focus on sales tax and personal income tax. Each state in the U.S. has its own regulations regarding the collection of sales tax, without a unified standard. Generally speaking, if an e-commerce company has a physical presence such as warehouses or employees in a particular state, it must collect and remit sales tax to that state. For companies without a physical presence, whether they need to pay sales tax depends on the specific laws of each state. For instance, large states like California and New York typically require non-local businesses to pay sales tax, while some smaller states may exempt them from this obligation. Since the 2018 ruling by the U.S. Supreme Court, states have been allowed to require online retailers to collect and pay sales tax even without a physical presence, provided their annual sales exceed a certain threshold. This decision significantly increased the compliance pressure on both domestic and foreign e-commerce businesses.

Regarding personal income tax, the Internal Revenue Service IRS in the U.S. has clear rules for individuals earning income through e-commerce platforms. If a seller’s total income exceeds a certain limit within a tax year, they are required to report and pay federal income tax. The specific threshold varies depending on the situation, but even small-scale cross-border e-commerce activities can trigger tax obligations. Many American cross-border e-commerce operators choose to use professional accounting services to ensure compliance with all tax requirements.

In contrast, Russia’s cross-border e-commerce tax policies are more stringent. Starting in 2025, Russia implemented a new law stipulating that any imported goods valued over 1,000 euros or weighing more than 31 kilograms will face higher tariffs and value-added tax VAT. This policy aims to reduce the influx of cheap goods into the domestic market and protect the interests of local manufacturers. Additionally, Russia introduced an electronic customs clearance system, requiring consumers purchasing goods through e-commerce platforms to prepay related taxes. This means that consumers must pay all fees, including customs duties and VAT, at the time of placing an order, rather than dealing with these issues upon receiving the package.

It is worth noting that Russia is also working to combat illegal trade practices. For example, businesses and individuals importing goods through gray channels face stricter scrutiny from Russian customs authorities, which could result in hefty fines or even criminal penalties. This tough stance reflects Russia’s determination to manage cross-border e-commerce through legal channels.

Whether in the U.S. or Russia, both countries are continuously adjusting and refining their cross-border e-commerce tax policies to adapt to rapidly changing market conditions and challenges brought about by technological advancements. For cross-border e-commerce operators, understanding and complying with local laws and regulations is crucial; otherwise, they may face severe economic consequences. Looking ahead, with the development of technology and changes in the global trade landscape, it is expected that both countries will continue to optimize their tax frameworks to better balance domestic economic interests with the demands of international competition.