Tariff regulation is one of the most important factors in building an effective foreign economic policy by the state. What is the specificity of the participation of the Russian authorities in this area of activity? What are the features of the legal norms governing the trade of the Russian Federation with other countries?
The essence of tariff regulation
Tariff regulation, according to a common definition, is one of the forms of state participation in foreign economic activity, which is used to optimize processes at the level of exports and imports. The authorities, using this tool, exercise their right to establish certain duties and tariffs in order to subsequently credit the funds received as payment for these fees to the budget, or to solve some problems in the framework of protecting the national economy. Since, as a rule, one or another product crosses the border in the process of import and export, the type of activity in question is directly related to the customs structures. That is, the term "tariff regulation", as a rule, is used in the context of communications with foreign countries.
Of course, there are also other interpretations of this phenomenon. Thus, the term "tariff regulation" in the narrow sense (although this format of its use is less common than in the context of customs) may reflect the activities of certain structures associated with the establishment of state prices for a particular type of product or service. Thus, in particular, the activities of the Federal Tariff Service can be characterized as relevant to the interpretation of the term under consideration. Thus, the FTS is responsible for internal tariffs for various kinds of goods or services.
In turn, in many regions there is a Committee for Tariff Regulation, for example, in the Volgograd region - a structure within the vertical of the executive branch of government, accountable to the FTS. At the same time, the names of its analogues, depending on the subject of the federation, may change. For example, the Department of Tariff Regulation operates in the Tomsk Region. However, it should be noted that the FTS and its subordinate structures have no direct relation to the work of customs. There are other state bodies, in whose competence the actual customs and tariff regulation of foreign economic activity (or foreign economic activity). We are talking primarily about the Federal Customs Service. There is also information that this department may be merged with the Federal Tax Service.
Thus, tariff regulation can be understood in different ways, depending on the context. An important criterion here is the meaning of the term "tariff". There is a traditional understanding of it, which predetermines its direct connection with customs procedures. At the same time, in the legal practice of the Russian Federation, an understanding of the tariff as a synonym for the price in general has been formed - both at the level of law and in terms of sources that are not normative acts, but are found everywhere - for example, tariff catalogs of mobile operators. One way or another, the main context in which the term under consideration is most often used is customs and tariff regulation. Let us consider the features of this phenomenon and its Russian model.
Tariff regulation and customs
So, the main context in which the term we are studying is used is the tariff regulation of foreign economic activity. What is the specificity of this process? As we have already noted, the competent state structures play the main role in it. Tariffs at customs are one of the key elements of the authorities' participation in foreign trade policy. The main goals of such activities are: replenishment of the budget, implementation of protectionist measures, fiscalization, stimulation of the development of certain industries.
Customs and tariff regulation assumes that the state, by establishing certain duties and fees, for example, on goods imported into the country, helps to increase the competitiveness of domestic products. The fact is that the fees paid at the border are later included in the cost of the goods, which may be higher than if the buyer purchased them domestically from a local manufacturer. At the same time, the fiscal function reflects the task of collecting tariff revenues for the state budget. In particular, if we talk about the Russian model of the corresponding direction of state policy, then such payments play a crucial role in replenishing the state treasury.
The authorities, by carrying out customs and tariff regulation of foreign economic activity, can also help increase the dynamics of national exports. In practice, this is usually achieved by reducing the corresponding rates or by zeroing them out.
Non-tariff methods
There is tariff and non-tariff regulation of customs processes. What are the specifics of activities of the second type? Non-tariff methods primarily include the issuance of various licenses, the development of certain quality standards that can complicate the import of goods from abroad. As many experts believe, these methods are used mainly in the process of application by the state of just the same protectionist measures. The authorities can thus, by defining formal barriers to the import of certain goods, create more favorable conditions for the national producer.
Experts note a number of shortcomings that accompany such methods of trade regulation. First of all, if the state uses non-tariff instruments, then this may be accompanied by a serious increase in prices within the country for a particular type of product. There are two reasons for this - a possible shortage of products due to the fact that national producers do not meet the volume of demand, or speculative phenomena when the supplier of goods sets inflated prices on a monopoly basis, due to the lack of foreign competition.
UN experts classify non-tariff methods into the following main types: licensing, quotas, setting minimum prices, and anti-dumping measures. Specific types of restrictions may be different. Among the most common are the establishment of extremely complex customs clearance procedures, the formation of unreasonably strict technical (environmental, sanitary) standards, as well as tightening requirements for packaging, color, shape of goods, etc.
In addition to methods non-tariff regulation various restrictions on foreign exchange and financial transactions (associated, for example, with cashing out the profits of foreign companies), the definition of preferential conditions for capital turnover for narrow groups of enterprises, etc., may also be practiced.
What are the main mechanisms through which non-tariff methods are applied by the Russian state? Among the basic ones that are present in the practice of customs regulation in the Russian Federation are quotas and licenses. The key agency that takes part in the activation of the relevant instruments is the Ministry of Economy.
In the Russian Federation, two main instruments are used within the framework of the actual customs regulation of the "classic" type - these are tariffs, as well as duties. Consider the specifics of each of them.
What is the difference between a tariff and a fee?
Customs duty is a fee levied on goods that pass through the state border. Duties can be both import and export. Also, these two types of them complement in some cases transit ones. The mentioned tools are designed to perform primarily tax function. The amount of fees is set at the level of national laws.
In turn, the customs tariffs adopted in Russian system state regulation of foreign economic activity - these are registers of goods that are subject to customs duties established for them. Thus, the two instruments under consideration are actually parts of a single one. At the same time, depending on the context and the legal tradition adopted in a particular state, it may be called a “tariff” or “duty”. In the Russian Federation, according to some experts, the second term is more often used in relation to that very “common” instrument.
That is, if in one context or another we are not talking directly about “tariff” in the main meaning (“register of goods subject to taxation”), then it is permissible to use the term “duty” as denoting a single instrument with the help of which tariff regulation of foreign economic activity is carried out .
Classification of tariffs and duties
Thus, customs tariffs and duties are actually two interrelated parts of a single instrument. At the same time, as we have defined above, they are not synonymous if we talk about the conceptual apparatus within the framework of relevant legal acts and norms. Moreover, tariffs and duties are very different. Let's consider what main types they are divided into.
As for tariffs, there may be several reasons for classifying them. Depending on the number of rates, tariffs can be simple (in which there is one rate) or complex (two or more). On the basis of the legal nature of the tariffs are divided into autonomous and conventional. The former provide that the rate for them is determined on the basis of national legal acts, and not international ones. And conventional tariffs are set taking into account the norms adopted by the state in the process of cooperation with other countries. Although in practice in pure form they, if we talk about the Russian model, are rare. And therefore, many experts believe that it is more correct to call them autonomous-conventional.
Duties can be divided into the following types: special, anti-dumping, and countervailing. Regarding the former, it can be said that the Russian-style tariff regulation of foreign economic activity applies them as a protective measure in cases where the imported goods are capable of causing obvious damage to the interests of the national producer. Anti-dumping duties are activated if a foreign supplier is going to import goods into the Russian Federation at a lower price than they are available domestically. Compensatory types of fees are used when it comes to the import of goods that were produced subject to subsidies.
At the same time, the direction of the flow of goods is considered to be the basic criterion for classifying duties. That is of this type fees are divided primarily into export and import. Let us consider the specifics of both types of duties within the framework of the Russian economic model.
Specifics of import duties in the Russian Federation
The customs and tariff regulation of foreign economic activity carried out by the Russian government involves the allocation of several levels of import duties - those that are established for raw materials, i.e., levied on suppliers of materials, as well as those that are levied on businesses when importing finished goods or semi-finished products. The actual nature of the imported goods is also important - this affects the rates for this type of fee. So, for example, if we are talking about the import of equipment, food products, textile products, then for these categories of goods, the duty can reach 30% or more. In turn, the rates for raw materials and semi-finished products can be several times lower. Some types of goods may even be exempt from duties - for example, medicines or baby food.
The specifics of Russian exports
The tariff regulation measures used by developed countries imply a sufficiently limited use of export duties. This approach is generally close to the Russian model of state participation in foreign trade. Export duty is not levied on most goods exported from the Russian Federation. However, this rule does not apply, in particular, to key subject Russian exports - oil, as well as products of its processing. The export of "black gold" from the Russian Federation is subject to significant fees.
For example, with regard to crude oil, Russian exporters now have to pay a duty of $105.8 per ton. Among financial analysts, there are suggestions that this value may increase by another $30 in the near future. At the same time, there is also information that for those companies that produce oil in some fields located in Eastern Siberia, in the Caspian Sea, as well as in Prirazlomnoye, which is owned by Gazprom, the export rate may be reset to zero for some time.
As for high-viscosity oil, the duty for it is much lower than for ordinary oil. For example, now it is 13.3 dollars per ton. If we are talking about the export of gasoline, then the duty for it is 89.8 dollars per ton. Which, according to experts, can also grow. Note that the fee for liquefied gases, now zero. The rate for light oil products is now $50.7, for dark products - 80.4%. The export duty on coke is $6.8. According to analysts, the corresponding values for each of the noted oil products exported from the Russian Federation may increase in the foreseeable future.
In addition to oil and products based on it, certain types of metals, varieties of fish, grains, and timber are subject to export duties in the Russian Federation. At the same time, a very wide range of goods produced by Russian enterprises is not subject to this type of fees. It can be noted that special conditions in the aspect of the state tariff policy of the Russian Federation, they operate in the organization of trade with the EAEU countries - Armenia, Belarus and Kazakhstan.
Determining the amount of the fee
Within the framework of what formulas does the Russian-style tariff regulation of foreign trade determine the amount of duties? As a rule, the amount of the relevant fees depends on the practice of building political and economic relations between specific states. The international status of a country may also matter. In a number of cases, for example, states that, according to the criteria adopted at the level of world politics, are classified as developing, may receive preferences in the form of a reduced rate, the opportunity to pay the fee in installments or later, or even be completely freed from the corresponding obligation.
Experts note that the degree of trust and desire to build a compromise model in trade between states directly depends on the level of their political integration. Simply put, if countries are friends, then constructive economic relations are built between them - various kinds of rates are lower, there are fewer barriers, and in general conditions for cooperation between enterprises are favorable.
The role of customs duties
Tariff regulation of trade is an essential component of the international policy of any state. The matter is that by means of the corresponding type of tools the power regulates communications between internal and international markets. Some experts believe that highest value from the point of view of filling the state treasury and having a positive impact on the national economy, they have import duties. This also applies to the Russian model of state participation in customs and tariff policy. Above, we noted that certain types of duties established for exported goods are also important for the Russian Federation. Especially those that are levied on oil and products based on it.
According to many economists, tariff methods of trade regulation, if applied unreasonably often, can lead to crises in the economies of trading states. So, for example, the enthusiasm for various anti-dumping and other measures can lead, as we have already noted above, to a shortage of goods or to a decrease in competition - in both cases, there is a possibility of a significant increase in consumer prices. It can also be noted that high import duties on specific states may adversely affect the prospects for the development of trade with them. The governments of those countries in respect of which tariff measures are characterized by excessive strictness, may themselves set too high requirements for partners. Which, in turn, may lose in revenue due to limited exports.
International legal aspect
Tariff regulation is thus part of the state's foreign policy. The governments of the countries of the world can interact both in the course of direct communications and in the process of forming structures that involve participation a large number countries united on a territorial, cultural or ideological basis.
There are trade associations on a global scale - for example, this is the WTO. Also important is the role of the UN Conference on Trade and Development, such associations as GATT, or, for example, the Brussels Convention on Commodity Nomenclature. Active international interaction between governments may predetermine some unification of the national legal framework, models for the development of standards and norms in relation to the production of goods, approaches to building a policy of tariff regulation at customs.
The activities of international structures are designed primarily to facilitate mutual understanding between countries building partnerships. So that, for example, the Ministry of Tariff Regulation and a similar structure in another state use a similar conceptual apparatus to correctly draw up contracts and determine ways for joint development.
National legal aspect
In the legal systems of most countries of the world, there are also national regulations regarding tariff regulation. These can be either separate laws that contain provisions that reflect the processes of the state's customs policy, or independent codes that have the status of basic legal documents.
A variant is possible, in which the national legislation relating to customs regulation is gradually replaced by acts adopted at the level of international communications. For example, until 2010 Russia had its own Customs Code. However, it was replaced by a corresponding document operating at the level of the countries of the Customs Union, a structure that preceded the EAEU.
Now the Code, which establishes the rules and regulations of trade for Russia, Armenia, Belarus and Kazakhstan, continues to operate, but there is evidence that in 2016 it will be replaced by a completely updated document. It is expected to contain provisions that greatly simplify the conduct of trade between the members of the EAEU.
FEDERAL AGENCY FOR EDUCATION
State educational institution
higher professional education.
Siberian State Aerospace University
named after academician M.F. Reshetnev.
Course work
Subject: "Customs law"
Subject: " Customs and tariff regulation »
Completed:
student of group TD-72
Tyryatkina O.V.
Checked:
PhD in Law,
Associate Professor of the Department of Law
V.V. Safronov
Krasnoyarsk, 2009
Introduction……………………………………………………………………………..3
Chapter 1: The essence of customs and tariff regulation……………………..... 5
1.1. The concept of customs and tariff regulation………………………..5
1.2. The goals of customs and tariff regulation…………………………...10
1.3. Types of customs and tariff regulation…………………...………12
Chapter 2: Elements of customs and tariff regulation……………………..14
2.1.Customs tariff………………………………………………………………14
2.2. Customs declaration of goods…………………………………...22
2.3.Customs regime……………………………………………………....25
2.4. Commodity nomenclature of foreign economic activity…….....29
Conclusion…………………………………………………………....…………………31
List of used literature……………………………………………...33
INTRODUCTION
Relevance of the topic term paper is determined by the fact that in the context of the country's transition to a market economy, it became necessary to create an adequate customs and tariff regulation of foreign economic activity, as an integral part of the public administration system in this important area. Being involved in the solution of internal and external economic and political tasks, customs regulation is involved in the restructuring of the economy, in the country's integration into the international division of labor and in the formation of new international relations characteristic of the turn of the 21st century.
The cardinal change in the geopolitical situation over the past decade has significantly changed the situation in the domestic and international position Russia: economic ties of the former union republics, previously developed within the boundaries of a single national economic complex, have become external; cooperation between the former CMEA member countries has been practically disrupted. As a result, a fundamentally new space for interaction between the domestic economy and the foreign one, and the domestic market with the external one, has been formed.
The radical market reform recognized as one of the main goals the creation of an open economy, Russia's full-scale entry into the world economy. This necessitates continuous development specific kind state and professional activity on debugging external relations and determines the special importance of customs regulation of economic relations.
The versatility and complexity of the problems arising in such a situation determine the search and selection of non-traditional forms of organization and content of the customs service, including increased coordination with federal government bodies, regional administrations, intersectoral structures, financial and investment organizations, directly with participants in foreign economic activity, and also increases the requirements to theoretical understanding and substantiation of ways to ensure the state, public and personal interests of citizens by the customs service, protection from outside encroachments on public health, property interests, national traditions and habitat.
Implementation of measures provided for by the Target Program for the Development of the Customs Service Russian Federation for 2001-2003 allowed to improve the quality of customs administration of the customs system in the main areas of activity.
At the same time, customs and tariff mechanisms are not used effectively enough to solve current and strategic tasks of the development of the country's economy.
The low quality of the legal framework, the presence of gaps in legal regulation contributed to the formation of a gap between the methodology and practice of customs control and customs clearance, the emergence and wide spread of such a phenomenon as "regional lawmaking".
Customs and tariff regulation of Russia's foreign trade is one of the most important economic methods management. The adoption in May 1993 and the entry into force on July 1, 1993 of the Law of the Russian Federation “On the Customs Tariff” strengthened the role and importance of customs and tariff regulation, its constituent elements. The adoption of this law established the main goal, which is the establishment of the procedure for the formation and application of the customs tariff, as well as the determination of the customs value, the country of origin of goods, issues of tariff benefits, etc. Issues of customs and tariff policy are regulated by a number of international treaties, agreements, conventions, which define on a multilateral basis, many principles, rules, conditions, organizational base of the customs - tariff system.
Chapter 1. ESSENCE OF CUSTOMS AND TARIFF REGULATION
1.1. The concept of customs and tariff regulation.
The state, within its customs territory, can implement a set of measures aimed at regulating various parameters of foreign trade. This complex may include the following forms and methods of influencing various parameters of export-import operations:
1. non-tariff regulation - the state uses a system of legal, administrative and other instruments for regulating foreign trade;
2. tariff regulation - the state, as the bearer of customs sovereignty, uses the customs tariff and the system of customs duties.
Customs - tariff regulation- a set of methods of state influence on foreign trade activities based on the application of customs duties, procedures, rules. Customs - tariff regulation is the main method of state regulation of foreign trade.
The legal basis for customs and tariff regulation is:
The Law of the Russian Federation "On the Customs Tariff" dated May 21, 1993, which establishes the goals and scope of the use of customs and tariff measures, defines the basic concepts used in the legal mechanism of both tariff and non-tariff regulation of trade and economic relations of the Russian Federation, and fixes the general principles and rules for the application of customs and tariff measures.
· Customs Code of the Russian Federation
· The system of by-laws on customs and tariff regulation, issued by the President of the Russian Federation, the Federal Customs Service.
With the help of customs tariff regulation, the state influences the country's foreign economic turnover and its domestic market by establishing customs duties, taxes, prohibitions and restrictions on imported and exported goods. State regulation of imports and exports of goods is an objective measure, because how this regulation will be built largely depends on the degree of development of the country's economy. The state pursues a certain customs policy, which in its structure is divided into two types:
protectionist policy - provides for the protection by the state of its national economy, all kinds of stimulation and encouragement for its development through high customs duties, restrictions and bans on imported foreign goods to ensure minimal competition in the domestic market and thus support the development of domestic producers
· Free trade policy (free trade) - aimed at encouraging the import of foreign goods and saturating the domestic market with these goods through minimum customs rates, prohibitions and restrictions associated with imports.
Customs tariff regulation is a fundamental and time-consuming action that includes several interrelated operations:
determination of the country of passage of the product;
determination of the customs value of the product;
Determination of customs payments.
Customs and tariff regulation consists in establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation, and is under the jurisdiction of the Russian Federation (clause 1, article 1 of the Labor Code of the Russian Federation).
Features of customs and tariff regulation :
1. Customs and tariff regulation - the form and method of state influence on the parameters of foreign trade, along with non-tariff regulation, para-tariff payments, etc.
2. Customs and tariff regulation is always a process. The continuity of commodity flows determines the continuity of the application of tariffs and duties to regulate foreign trade.
3. Customs-tariff regulation is usually applied in the system of forms and methods of state regulation (together with non-tariff regulation, as well as with the payment of taxes and customs payments).
In the process of regulating imports, exports of certain goods, customs and tariff regulation:
It has a certain isolation or independence (in terms of content, legal framework, conditions of application, etc.)
It can occupy a certain place in the system of state regulation priorities (according to the degree of importance).
It can interact with other elements or forms of state regulation, while tariff regulation can mutually complement the regulatory impact of non-tariff measures, can mutually replace the influence of non-tariff instruments.
4. Customs tariff regulation is a form or method of operational regulation of foreign trade.
5. Customs tariff and duty are instruments of economic regulation along with customs payments and para-tariff payments.
6. Customs duty as an instrument of customs and tariff regulation is a method of indirect influence on foreign trade, on the price characteristics of each imported or exported product (as opposed to methods of direct regulation of foreign trade, such as quotas, certification, quotas).
7. There is an appearance that customs and tariff regulation is the sphere of application of indirect taxes to influence the state on foreign trade, therefore, it is necessary to clearly distinguish between the content of customs duties and indirect taxes (despite the presence of a series of signs of similarity between them).
Principles of customs and tariff regulation
The principles are understood as a set of mandatory rules developed by science and world practice for mandatory application in the process of customs and tariff regulation of export-import operations.
1. The principle of mandatory legislative support. The rules and procedures of customs and tariff regulation require detailed regulatory support. In Russia, this principle is implemented with the help of: federal laws, Decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation, orders and other documents of the Federal Customs Service of the Russian Federation.
2. The principle of efficiency. Rates and types of customs duties should be introduced quickly enough, and if necessary, canceled. As the characteristics of the foreign trade process as an object of systemic customs and tariff regulation change very often, the corresponding instruments of customs and tariff regulation (rates, types of duties, control procedures, etc.) must also change dynamically.
3. The principle of escalation of import duty rates (the principle of increasing duty rates depending on the degree of processing of imported goods). Three levels of import duty rates: minimal(used for customs taxation of raw materials, products of a low degree of development, containing the smallest amount of added value in the price of goods. The purpose of these rates is to provide own enterprises with the necessary volume of cheap imported raw materials for further processing in their customs territory); medium(for semi-finished products, spare parts, components of foreign production. The goal is to import these goods on favorable terms, to provide domestic enterprises-consumers of these goods with production resources); maximum(when importing products of a high degree of readiness, often science-intensive, with a high share of added value).
4. The principle of unity of the amounts of duties in the customs territory of the state. Art. 3 FZ "On the customs tariff". Exceptions: creation of free customs zones or free customs warehouses in the customs territory of the Russian Federation; granting tariff preferences, tariff privileges.
5. The principle of mandatory accounting and use of world experience. This is important because Russia is at the stage of transition to a market economy. It is necessary to look for effective ways and methods of state regulation of foreign trade, taking into account previously concluded interstate agreements (on the creation of a free trade zone, on the Customs Union, on the creation of the Eurasian Economic Community, etc.).
7. The principle of reverse expansion of export duty rates. Export duty rates are recommended to be reduced as the degree of readiness of exported goods increases. Minimum duty rates (or duty-free export) - for products of a high degree of readiness. Thus, the state stimulates not only export, but also the development of export-oriented sectors of the domestic economy. Medium in terms of export duty rates, they are applied in the process of regulating the export of domestic products for intermediate consumption (semi-finished products, spare parts, disparate equipment, components). Maximum duties are recommended to be used to limit excess (undesirable) exports of raw materials or natural resources, finished products of a low degree of development. A high rate will encourage the domestic manufacturer to export more products of a high degree of readiness, which means to expand the scale of processing of raw materials, semi-finished products in the customs territory of the exporting state.
1.2. Objectives of customs and tariff regulation.
The goals of customs tariff regulation can only be formulated by the highest state authorities of the country that is the bearer of sovereignty in its customs territory.
The goals of customs and tariff regulation can be classified on the basis of various features and criteria. According to the duration of the regulation period, the goals are divided into long-term(strategic), medium-term(3-10 years) and short-term. Long-term goals are sometimes formed by the legislator directly in the text of a special law, and current (medium-term) goals by the government, the Federal Customs Service.
TO long-term goals include:
1. Protectionist - protection of national producers from foreign competition;
2. Fiscal - ensuring the receipt of funds in the budget.
medium-term goals of customs and tariff regulation:
The main goal of the customs and tariff regulation of any state is to ensure its economic interests, namely:
Participation in the implementation of trade and political tasks to protect Russian market, stimulating the development of the national economy;
· Facilitate structural adjustment;
· Ensuring the most efficient use of the instruments of customs control and regulation of the exchange of goods on the customs territory of the Russian Federation and other tasks of the economic policy of our state;
· Ensuring the most efficient use of the instruments of customs control and regulation of commodity exchange in the customs territory of Russia;
· participation in the implementation of trade and political tasks to protect the Russian market;
stimulating the development of the national economy;
· Obtaining political concessions from partner countries.
Providing the most applicable conditions for the integration of the Russian and world economies
· Assistance in carrying out structural adjustment and the implementation of other tasks of Russia's economic policy;
· Solving problems of a social nature, reducing the impact of crisis situations on the social and economic sector;
· other purposes determined by the Federal Customs Service and the Government of the Russian Federation.
1.3. Types of customs and tariff regulation.
Customs regulation includes tariff regulation (setting tariffs, customs duty rates) and non-tariff regulation (licensing, quotas, etc.)
Tariff setting includes a combination of forms of direct and indirect impact on their cost.
Direct customs and tariff regulation - administrative intervention of the state in the current tariffs, participation of the state in the formation of levels, structure and movement of tariffs, the establishment of certain pricing rules.
With direct methods of regulation, the state directly affects tariffs by regulating their level, setting profitability standards or standards for the elements that make up the tariff, as well as other similar methods.
Direct state intervention is advisable when the task of stabilizing current prices or their slight growth.
Direct regulation of tariffs is carried out by establishing:
marginal tariffs;
Profitability levels for certain types of services (goods, works);
the amount of allowances and markups;
the procedure for declaring tariffs and their changes;
· the procedure for prior notification of the upcoming change in tariffs.
Indirect customs tariff regulation is the regulation not of the tariffs themselves, but of the factors influencing them.
Indirect interference in the formation of tariffs is ensured by the use of a combination of methods and means that contribute to the expansion of the product offer on the market, the management of household incomes, and the regulation of taxes on both imported and exported products.
Indirect regulation, as a rule, is aimed at changing the situation, at creating a certain position in the field of financing, currency and tax transactions, and in general - at establishing an optimal balance between supply and demand. These methods are manifested in the impact on the factors of tariff setting, which are of a macroeconomic nature.
Thus, the state, using economic interests and incentives, influences the economic behavior of business entities acting as producers and consumers. That is, indirect forms of economic regulation affect customs relations indirectly, automatically, and are non-addressed.
Indirect impact on tariffs is carried out by applying the following measures:
preferential taxation;
allocation of subsidies, subsidies from the relevant budgets;
· implementation of investment programs.
The state, through the establishment and regulation of tariffs, should purposefully create conditions for equilibrium in foreign economic activity. Therefore, the most optimal is a flexible combination of direct and indirect methods of customs and tariff regulation by the state.
Chapter 2. ELEMENTS OF CUSTOMS AND TARIFF REGULATION
2.1.Customs tariff.
The main element of customs tariff regulation is the customs tariff, which, by the nature of its action, belongs to the economic regulators of foreign trade.
The customs tariff, depending on the context, can be defined as:
a) an instrument of trade policy and state regulation of the domestic market of the country in its interaction with the world market;
b) a set of customs duty rates applied to goods transported across the customs border, systematized in accordance with the commodity nomenclature of foreign economic activity;
c) a specific rate of customs duty payable when exporting or importing certain goods into the customs territory of the country.
customs tariff is a systematized list of customs duties that are levied on goods upon import, and in individual cases when exporting from this country. Customs tariffs remain one of the essential tools state regulation of foreign trade, which allows using it to protect the national interests of producers from foreign competition. Customs tariff refers to economic regulators.
The customs tariff of the Russian Federation is a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the commodity nomenclature of foreign economic activity.
The customs tariff contains specific duty rates that directly affect the prices of imported goods, affect the level of domestic prices in the country, and directly affect the results of economic activities of enterprises. Because of this, customs tariffs remain one of the most important instruments of state regulation of foreign trade, which allows using it to protect national producers from foreign competition.
There are three main types of customs tariff:
- double tariff - tariff with maximum and minimum
customs duty rates for each commodity item. Bet selection
depends on trade and political relations with a particular country;
- prohibitive tariff - a high customs tariff (for example, over 20%), designed to protect the domestic market from the import or export of certain goods;
- differentiated a tariff that allows you to give preference to certain goods or not pass them, depending on the country in which they are made. The customs tariff usually has several duty rates for the same product (they are called two-column, three-column, etc., respectively), since many countries apply differentiated rates for goods imported from member states of regional economic associations, developing states and states to which the most favored nation treatment applies and does not apply.
Elements of the customs tariff :
1. customs duty- a mandatory payment to the federal budget collected by the customs authorities when goods are imported into the customs territory of the Russian Federation or exported from this territory, as well as in other cases established by the customs legislation of the Russian Federation for the purposes of customs and tariff regulation.
Customs duties perform three main functions:
Fiscal, which applies to both import and export duties, since they are one of the revenue items of the state budget;
Protectionist (protective), related to import duties, since with their help the state protects national producers from unwanted foreign competition;
Balancing, which refers to export duties established in order to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.
Classification of customs duties :
I. By way of collection:
a) ad valorem - charged as a percentage of the customs value of taxable goods;
b) specific - are charged in the established amount per unit of taxable goods;
c) combined - combine both named types of customs taxation.
II. According to the object of taxation:
a) import - duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country;
b) export - duties that are imposed on export goods when they are released outside the customs territory of the state;
c) transit - duties that are imposed on goods transported in transit through the territory of a given country.
III. The nature:
a) seasonal - duties that are applied for the operational regulation of international trade in seasonal products, primarily agricultural;
b) anti-dumping - duties that are applied in case of importation into the territory of the country of goods at a price lower than their normal price in the exporting country, if such import damages local producers of such goods or hinders the organization and expansion of national production of such goods;
c) compensatory - duties imposed on the import of those goods in the production of which subsidies were used directly or indirectly, if their import causes damage to national producers of such goods.
IV. Origin:
a) autonomous - duties imposed on the basis of unilateral decisions of the state authorities of the country;
b) conventional (contractual) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade, or an agreement on a customs union;
c) preferential - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries.
V. By types of bets:
a) permanent - a customs tariff, the rates of which are set by the state authorities at a time and cannot be changed depending on the circumstances;
b) variables - the customs tariff, the rates of which can be changed in cases established by state authorities (when the level of world or domestic prices changes, the level of state subsidies).
VI. By way of calculation:
a) nominal - tariff rates specified in the customs tariff. They can only give general idea the level of customs duty to which the country is subject to its imports or exports;
b) effective - the actual level of customs duties on final goods, calculated taking into account the level of duties imposed on import components and parts of these goods.
2. customs value- cost characteristics of goods transported across the customs border, which is used for the purposes of:
calculation of customs payments;
maintaining customs statistics of foreign trade
3. tariff preferences- benefits provided on the basis of reciprocity or unilaterally in the course of implementing the trade policy of the Russian Federation in relation to goods transported across the customs border of the Russian Federation in the form of a refund of the previously paid duty, exemption from payment of duty, a reduction in the duty rate, the establishment of tariff quotas for preferential import (export) of goods .
4. tariff preferences- special advantages provided by the imposition of customs duties on all or several types of goods of individual countries and do not apply to similar goods in other countries
5. tariff privileges- benefits provided to certain individuals or officials when moving goods, vehicles, valuables, personal belongings and other items across the customs border of the Russian Federation.
The higher the level of the country's economic development, the richer and more diverse the system of its foreign economic relations, the lesser the role played by purely fiscal motives in its customs policy, the more this policy is determined by a comprehensive strategy for creating favorable conditions for the development of the national economy in the present and in the future. And as a result, the strengthening of the role of the customs tariff and its use as a regulator of the development of the national economy, which makes it possible, by facilitating or hindering the import of certain goods into or out of the country, to influence trade flows, to ensure the balance of foreign trade exchange, to consciously form the economic structure, to gradually change place of the country in the international division of labor.
The import customs tariff is deservedly considered the main tool for regulating foreign trade. At the same time, in the process of developing the international trading system, the customs tariff is considered as the most effective foreign trade regulator.
The Russian tariff must be improved in such a way that it meets the task of protecting the economic interests of the country of space as much as possible.
In recent decades, the importance of tariffs has fallen as various indirect barriers to the regulation of foreign trade have risen, such as various technical standards or voluntary export restrictions based on informal agreement. The WTO is taking decisive action to eliminate such restrictions. The recommendations of this organization are aimed at a significant increase in the role of customs tariffs in foreign trade regulation. Average tariff rates of economically developed countries in modern conditions are low, but their influence on foreign trade remains very significant. Indeed, even with the help of relatively small duties, it is possible to make the importation of certain goods unprofitable and to stimulate their production within the country, imposing higher duties on them in comparison with the raw materials for their production. In addition, a high degree of tariff differentiation allows, while maintaining a relatively small general level taxation, provide protection against imports of certain varieties of goods.
With the current level of scientific and technological development, an extremely high degree of specialization, such protection turns out to be very effective.
At the same time, the experience of industrialization in a number of countries shows that the customs tariff can be an effective tool for purposefully stimulating the import of goods needed for certain industries. To this end, such tools are used as the use of targeted customs privileges within the framework of customs processing regimes and simply the establishment of differentiated tariff rates depending on how the import of a given product fits into the adopted economic development strategy.
Playing the role of a direct regulator, the customs tariff at the same time performs another function - it is an indirect means of pressure on other states in order to promote the development of exports.
Summing up, it can be noted that the customs tariff, as a rule, performs certain functions.
Customs Tariff Functions :
Fiscal - provides the necessary replenishment of the revenue part of the budget;
· protective - protects domestic production (individual national sectors of the economy) from an excessive level of foreign competition, which can be significantly damaged;
Regulatory - has a certain influence on the formation of the structure of production, on the pricing mechanism, encourages the development of some industries and hinders the development of others;
· trade - political (which can also be considered as an element of the regulatory function) - is an instrument of indirect influence on the economic policy of other states, plays a certain role in achieving a balance of economic interests between countries.
Thus, the customs tariff is the main instrument of trade policy and state regulation of the domestic market of goods of the Russian Federation in its relationship with the world market. The main economic tasks of the customs tariff are formulated in the law of the Russian Federation "On the customs tariff" dated May 21, 1993, which provides for the following measures:
Rationalization of the commodity structure of the import of goods into the Russian Federation;
Maintaining a rational ratio of import and export of goods, foreign exchange income and expenses on the territory of the Russian Federation;
Creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;
Protection of the economy of the Russian Federation from the adverse effects of foreign competition. Protectionism is to raise the price of imported foreign goods by charging import duties and thereby make their own goods more competitive.
Providing conditions for the effective integration of the Russian Federation into world economy.
The diversity and specificity of the influence of the customs tariff on the development of foreign trade relations and the country's economy as a whole require a balanced approach to determining the level of duty rates, since it is necessary to take into account the totality of possible economic and social consequences.
2.2. Customs declaration of goods.
Customs declaration- this is a statement by an authorized person in the prescribed form of accurate information about the goods in accordance with the requirements of the chosen customs regime or special customs procedure.
Goods subject to customs declaration:
Moved across the customs border;
When changing the customs regime (for example, the customs regime of temporary import to the customs warehouse regime);
Being waste generated as a result of the application of customs regimes for processing in the customs territory and processing for domestic consumption;
Which are the remains of imported goods for processing and not used in the production process when applying the customs regimes of processing in the customs territory and processing for domestic consumption;
Being waste generated as a result of the destruction of foreign goods, when applying the customs regime of destruction;
Illegally imported into the customs territory of the Russian Federation and acquired by a person engaged in entrepreneurial activities and not related to illegal movement.
The Labor Code of the Russian Federation provides for the following forms of customs declaration:
written,
conclusive;
Electronic.
Written form customs declaration includes the possibility of filing;
Separate customs declaration according to the established form;
Statements , drawn up in any form;
Transport (customs) document .
The list of information to be indicated in the customs declaration is limited to only those information that are necessary for the purposes of:
calculation and collection of customs payments;
formation of customs statistics;
· application of customs legislation (verification of compliance with the requirements of the chosen customs regime or special customs procedure).
Such information may include, in particular:
Information about the declared customs regime;
On the person declaring the goods (declarant), his representative (customs broker), other person entitled to perform legally significant actions with the goods from own name;
Information about the person who made the customs declaration (representative of the declaring organization, customs clearance specialist if the goods are declared by a customs broker);
Information about the goods (name, description, classification code according to the TN VED of Russia, country of origin, country of departure (destination), manufacturer of goods, packaging characteristics, quantity, customs value);
Information on the calculation of customs payments (types and amounts of rates of customs duties, VAT, excises, customs fees, as well as the amount of calculated customs payments);
Information on applied customs privileges (on payment of customs payments);
Information about the exchange rate (for the purposes of accounting and calculation of customs payments);
Information on compliance with non-tariff regulation measures, as well as prohibitions and restrictions of a non-economic nature (licenses, certificates);
Other information confirming compliance with the conditions for placing the goods under the declared customs regime;
Place and date of drawing up the customs declaration.
The customs declaration is certified by the person who prepared it (by affixing the appropriate seal) and signed by the employee of this person.
When goods are moved by individuals in quantities whose value and weight do not provide for the payment of customs payments, it is allowed oral form customs declaration.
In places of customs clearance equipped for the use by individuals of the "green corridor" (the passage of an individual through a specially designated place), declaration can be carried out in conclusive form , that is, the choice of the "green corridor" is considered as a statement about the absence of goods subject to written declaration.
Electronic Declaration is a creation electronic copy cargo customs declaration (CCD), dumping in automated system using special communication channels, registration, passing through format and logistics control, in order to identify errors and inconsistencies. The final stage of electronic declaration is the release of goods.
The advantages of electronic declaration include:
· paperless registration system;
high speed of customs clearance;
full transparency of the customs clearance process;
Possibility to carry out customs control in automatic mode.
2.3. Customs regime.
The movement of goods and vehicles across the Russian customs border is carried out in accordance with the declared customs regimes (Article 22 of the Customs Code of the Russian Federation).
Concept " customs regime" serves to denote special system measures and a set of methods (techniques) that ensure the integrated use of customs regulation tools, with the help of which the state influences the development of foreign economic relations.
In the highly specialized meaning used in Russian customs legislation, this concept means “a set of provisions that determine the status of goods and vehicles transported across the customs border of the Russian Federation for customs purposes” (part 12 of article 18 of the Labor Code).
The customs regime is one of the main categories of Russian customs legislation. It defines:
a) a specific procedure for moving goods across the customs border, depending on its purpose (purpose of movement);
b) conditions of its location and permissible use in (outside) the customs territory;
c) the rights and obligations of the beneficiary of the customs regime (the beneficiary of the customs regime is a person who, in accordance with the customs legislation, has the necessary powers (use, disposal) in relation to the goods placed under the customs regime and has the right to use in full all benefits, benefits, advantages, provided by the regulation of this mode).
d) in some cases, also the requirements for this product, the legal status of the person moving it across the customs border.
Under moving across the customs border The Russian Federation means the performance of actions for the import into the customs territory of the Russian Federation or the export from this territory of goods and vehicles by any means. When importing goods and vehicles, these actions include the actual crossing of the customs border of the Russian Federation, and when exporting them, filing a customs declaration or other action directly aimed at realizing the intention to export goods and vehicles (Part 5, Article 18 of the Customs Code of the Russian Federation) .
Customs regimes have an internal structure that consists of conditions, requirements and restrictions. They can be contained both in the Customs Code of the Russian Federation itself and in other regulatory legal acts. Within the framework of one customs regime, requirements, conditions And restrictions both of a general nature and related to individual types of goods.
Under terms and conditions customs regime is understood as actions, the commission of which is associated with the possibility of granting a customs regime to a person and the possibility of its completion, and under restrictions- actions with goods and vehicles, in which the person is directly or indirectly restricted.
Principle freedom of choice and change of the customs regime, according to which a person has the right at any time to choose any customs regime or change it to another, regardless of the nature, quantity, country of origin or destination of goods and vehicles, unless otherwise provided by regulatory legal acts on the customs business is fixed in Article 25 of the Customs Code RF.
It is necessary to distinguish between the concepts of "choice" and "change" of the customs regime. Choice of customs regime occurs when the goods have not yet acquired a status for customs purposes or when this status has been lost due to various circumstances. The right to choose the customs regime is exercised by a person, for example, when goods and vehicles are imported into the customs territory of the Russian Federation or when they are exported from this territory.
Change from one customs regime to another possible only during the period of the regime. As a rule, a change in the customs regime is caused by a change in the person's intentions regarding the goods moved across the customs border of the Russian Federation, or by the expiration of the chosen customs regime.
Classification of customs regimes:
1. Main customs regimes are considered as such because of the frequency of access to them by participants in foreign economic activity, that is, the most commonly used customs regimes. These include :
Release for domestic consumption;
Export;
International customs transit .
2. Economic customs regimes grouped according to several criteria:
Economically-targeted use of goods, for example, the manufacture or repair of goods in processing modes, the sale of goods in the customs warehouse mode, the temporary importation of goods to ensure the activities of representative offices of foreign companies accredited in the territory of the Russian Federation;
The presence of economic interest due to the benefits provided (full or partial exemption from customs duties, taxes, non-application of non-tariff regulation measures to goods).
Economic customs regimes include :
Processing in the customs territory;
Processing for domestic consumption;
Processing outside the customs territory;
Temporary importation;
Bonded warehouse;
Free customs zone (free warehouse).
3. Final customs regimes characterized by the end of customs control upon completion of any of them. This group includes :
re-import;
Re-export;
Destruction;
Rejection in favor of the state.
4. Special customs regimes provide for mainly a narrowly focused (specifically defined) use of goods that are completely exempt from customs duties. This includes :
Temporary export;
Free trade;
Moving supplies;
Other special customs regimes.
2.4. Commodity nomenclature of foreign economic activity.
Commodity nomenclature of foreign economic activity of the Russian Federation (TN VED) - a classifier of goods used by customs authorities and participants in foreign economic activity (FEA) for the purpose of conducting customs operations. Accepted by the Government of the Russian Federation, the Federal Customs Service is involved in the development and addition. TN VED is an extended Russian version of the Harmonized System (HS), developed by the World Customs Organization and adopted as the basis for commodity classification in the EU countries and others.
The essence of the classifier is that each product is assigned a 10-digit code, which is later used when performing customs operations, such as declaring or collecting customs duties. Such coding is used to ensure the unambiguous identification of goods transported across the customs border of the Russian Federation, as well as to simplify the automated processing of customs declarations and other information provided to customs authorities in the course of foreign economic activity by its participants. It consists of 21 sections and 97 groups (group 77 of the TN VED is currently reserved and not used).
The 10-digit product code according to the TN VED is:
a) 2 first digits - commodity group of TN VED. Groups are formed according to criteria such as:
The material from which the product is made
Functional purpose of the goods
The degree of processing of goods (from raw materials to goods that have undergone a high degree of processing).
For the purposes of concretizing commodity groups, notes to commodity groups are also used.
b) 4 first digits - heading. In headings, goods are detailed taking into account such features as the type of goods, their shape. Moreover, the level of concretization of the goods is already so precise that the description of the goods has a legal (legal) value and does not always require additional notes.
c) 6 first digits - commodity subposition.
d) 10 digits, the full code of the goods, which is indicated in the cargo customs declaration - a commodity subsubposition.
Determination of the code of the transported goods is assigned to the declarant, however, its correctness is controlled by the customs authorities. The TN VED code assigned to the goods being transported is used to calculate the payable customs duties, as well as to apply special measures to it, if such is provided for these goods.
CONCLUSION
Customs and tariff regulation is one of the basic institutions of any economy. Its role is especially important in states that are making the transition from a centralized economy to a market one. This directly applies to Russia: with such large-scale changes that are currently taking place in our country, it is necessary to rely on those instruments that initially, by their very nature, should be the conductors of market reforms. The task of the customs system is to dock the new economic system Russia with a system of world economic relations and thereby give impetus to the development of foreign economic relations. One of the conditions for the fulfillment of this task is the appropriate formulation of customs and tariff regulation. And, as a result, the development of the legal framework for the entire customs business, the unification of customs procedures based on the best world experience. Russia, being a great Eurasian country, has exceptionally favorable prospects for integration into the international customs system.
The acceleration of integration processes and the globalization of economic relations were accompanied by qualitative changes in the functions and role of customs in the implementation of domestic and foreign policy, manifested in the creation of interstate free trade zones and customs unions.
The current customs and tariff policy of Russia is mainly focused on:
· replenishment of the revenue side of the budget (up to 50% of the revenue side of the federal budget comes from customs duties);
protection of weakened sectors of the economy (hence the increase in import duties on many types of foreign goods);
· adaptation to the requirements of the WTO, with which Russia is negotiating accession to this organization (for this purpose, according to the agreed schedule, the highest rates of the customs tariff are forced to decrease).
The main directions of the customs and tariff policy of Russia on
short and medium term should be:
Compliance with the system of priorities: ensuring the interests of Russia; ensuring the interests of the bloc of countries headed by Russia; ensuring the interests of the world community as a whole;
The combination of the interests of the state and the interests of individual participants in foreign economic activity with the obligatory priority of national interests;
Ensuring the external security of the country - economic, food, technological, scientific, environmental, etc.;
Assistance in improving the structure of foreign trade turnover, improving the structure of exports and imports;
Compliance with the interests of domestic producers of goods.
Thus, the diversity and specificity of the influence of the customs tariff on the development of foreign trade relations and the economy as a whole require governments to take a balanced approach to determining the level of duties, taking into account the totality of possible consequences.
LIST OF USED LITERATURE
4. Customs law: Textbook / Ed. ed. A.F. Nozdrachev. M., 1998;
5. Khalipov S.V. Customs Law: Textbook. M., 2004.;
6. Gabrichidze B.N., Chernihovsky A.G. "Customs Law". - M. Publishing house "Danilov and K". 2004;
7. Gabrichidze B.N. "Russian Customs Law". Textbook for high schools. "Norma" - M., 2002;
8. Shaposhnikov N.N. "Customs policy of Russia". 2003;
9. Fomin S.V. "International economic relations", M. "Yurkniga" 2004;
10. Harutyunyan G.V. Legal regulation of customs payments. – M.:
Jurisprudence, 2000.;
11. Kozyrin AN. customs regimes. - M .: "Statute", 2005 .;
12. Strelnik V. Customs and Tariff Regulation of Foreign Trade in the Russian Federation”, “Foreign Economic Bulletin”, No. 12
2005, №1, 2006.;
13. Andriashin Kh.A. Svinukhov V.G. Customs law textbook for universities - M.: ZAO Yustitsinform Publishing House, 2008;
14. Source of definitions - www.tamognia.ru (Official site of the Russian customs).
LEGAL STATUS OF CUSTOMS AND TARIFF REGULATION
OSTROUMOV Nikolay Vladimirovich
Resume: The article is devoted to the legal status of customs and tariff regulation as an independent method of foreign trade activities of the state.
Abstract: the article is devoted to the legal status customs and tariff regulation as an independent methodforeign trade activities of the State.
Key words: customs and tariff regulation, customs rate, customs duty, foreign trade activity.
Key words: customs and tariff regulation, tariff rate, customs duty, foreign trade activity.
Customs tariff regulation is a method of state regulation of foreign trade in goods, carried out through the application of import and export customs duties and aimed, in particular, at protecting the domestic market of the Russian Federation and stimulating progressive structural changes in the economy (clauses 24, articles 2, 19 federal law“On the Fundamentals of State Regulation of Foreign Trade Activity”).
The researchers note that the need for a clear legal regulation of the customs tariff mechanism is due to two important circumstances. Firstly, customs regulation directly or indirectly intrudes into the sphere of entrepreneurship, private economic interests, forcing them to adjust certain areas of foreign trade activities of economic entities. Secondly, the “external” orientation of the customs tariff policy requires regulation, which creates obligations of an international legal nature for the state1.
In the international legal doctrine
there is a not entirely correct judgment regarding the understanding of the methods of state regulation of foreign trade activity: tariff (economic) and non-tariff (administrative). It should be noted that despite the proximity of the concepts of economic and tariff measures, they are not completely coinciding. Thus, among the economic measures for regulating foreign trade activities, in addition to customs and tariff instruments,
1 Troshkina T.N. Customs-tariff instruments in the system of state-legal regulation of foreign trade // SPS "Consultant Plus".
cops should also include other types of mandatory payments (border taxes and fees, countervailing and anti-dumping duties), as well as economic instruments to stimulate exports (various subsidies, provision of tax and other benefits to exporters, insurance and export credits). The fact that these concepts are not identical is also evidenced by the analysis of Russian legislation in this area. So, in Art. 4 of the Federal Law "On State Regulation of Foreign Trade Activity" establishes the principle of priority of economic measures of state regulation of foreign trade activity. Article 13 of the same Law refers to the customs tariff regulation of foreign trade.
Tariff regulation is one of the main levers of state regulation of foreign economic activity. The legislative basis for customs tariff regulation is the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Customs Code of the Customs Union, the Laws “On currency regulation and currency control”, “On customs tariff”, “On technical regulation”, “On the basics of state regulation of foreign trade activities”, etc. In particular, earlier these relations were regulated by the Customs Code of the Russian Federation, which became invalid on December 29, 2010. These documents define the principles for building a system of customs
tariff regulation, the procedure for moving goods across the border and the collection of customs duties.
Customs tariff (custom tariff), depending on the context, can be defined as:
□ an instrument of trade policy and state regulation of the internal market
ka country in its interaction with the world market;
□ set of customs duty rates applied to goods transported across the customs border, systematized in accordance with the commodity nomenclature of foreign economic activity;
□ a specific rate of customs duty payable when a certain product is exported or imported into the country's customs territory. In this case, the concept of a customs tariff completely coincides with the concept of customs duty 2.
By their very nature, customs duties perform three main functions:
□ fiscal (applies to both import and export duties) due to the fact that they are one of the items of the state budget revenue;
□ protectionist (refers to import duties), since with their help the state protects local producers from unwanted foreign competition;
□ balancing (refers to export duties), since they are set to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.
According to Art. 19 FZ No. 164-FZ of December 8, 2003 “On the Fundamentals of State Regulation of Foreign Trade Activities”, in order to regulate foreign trade in goods, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the economy, in accordance with the legislation of the Russian The Federation establishes import and export customs duties.
Customs tariff regulation is carried out by controlling the movement of goods across the border and collecting customs payments. The main types of customs payments include customs duties, customs clearance fees and fees for storage of goods.
Traditionally, there are two types of customs tariffs: simple and complex. Simple
Kireev A.P. International economics: at 2 o'clock: textbook. allowance for universities. Part I.: International microeconomics: the movement of goods and factors of production. M. : Intern. relations, 1997.
S. 204; Fundamentals of customs business: in 3 volumes: textbook. allowance / ed. A.A. Litovchenko, A.D. Smirnova. M. : RIO RTA, 2005<1ех.ркр?8ЕСТЮ^ГО=182&ЕЬЕМЕ N1 ГО=1684
A tariff is a tariff at which a customs duty rate is established for each product, applicable regardless of the country of origin of the product. A complex tariff is characterized by the fact that each product corresponds to two or more rates of customs duties. Complex tariffs, in turn, are divided into autonomous, conventional, autonomous conventional and preferential rates. Autonomous rates are introduced on the basis of unilateral decisions of state authorities and are applied to goods originating from countries with which trade agreements and agreements have not been concluded. Convention rates are determined on the basis of a bilateral or multilateral agreement and apply to goods from countries that have entered into trade agreements (for example, GATT or customs union agreements). Autonomous conventional rates combine the above two rates, whereby contracts may indicate the possibility of derogation from the rate provided for in it on specific goods under certain conditions. Preferential rates are the lowest rates established under multilateral agreements and applied in trade with developing countries. The purpose of such duties is to support the economic development of the country by expanding their exports.
According to the nature of customs duties can be divided into anti-dumping, countervailing, seasonal and punitive. Anti-dumping duties are applied when goods are imported into the territory of the country at a price lower than their normal value in the exporting country, if such import causes damage or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of the production of such goods. Countervailing duties are established in relation to those imported goods, in the production of which subsidies were used directly or indirectly, if their import causes damage or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of the production of such goods. Seasonal duties - duties applied for the operational regulation of international trade in seasonal products. Term
the validity of such duties does not exceed several months of the year. Punitive duties are used much less frequently; they are established for goods originating from countries that discriminate against the state, adopt unfriendly acts, etc.3
According to the object of collecting customs duties, traditionally, they are divided into export (export), import (import) and transit. Export (export) duties are imposed on export goods when they are exported outside the customs territory of the state. The purpose of their introduction, first of all, is the desire to reduce the export of national products, as well as replenish the state budget. Import (import) - these are such duties that are established on imported goods when they are released for free circulation in the domestic market of the country. They are used to protect national producers from foreign competition, and also perform a fiscal function. Transit duties, used as a means of a trade war, are the least used. They are introduced on goods transported in transit through the territory of a given country.
In international legal circulation, there is also a classification of customs duties depending on the method of their collection into ad valorem, special and combined. Ad valorem duties are duties calculated as a percentage of the customs value of taxable goods (for example, 20% of the customs value). The application of this type of penalty is characterized by a subjective assessment, which in turn can lead to abuse. First of all, the use of subjective assessment is associated with the presence of various factors that affect price fluctuations (exchange rate, interest rate, etc.). In this regard, the establishment of ad valorem duties does not seem to be entirely appropriate. Ad valorem duties are usually applied when taxing goods with different quality characteristics within the same product group. Thus, raw materials and foodstuffs are taxed at ad valorem rates. Special duties are a mandatory contribution that is charged in a fixed form per unit of taxable goods (for example, $ 10 per 1 g). They are usually introduced on standardized goods.
and have the advantage of ease of use and no room for abuse. At specific rates, finished products are most often taxed. A peculiar feature of this type of fees is the dependence of the level of customs protection with the help of specific duties on fluctuations in prices for goods. Therefore, when import prices increase, the level of protection of the domestic market with the help of a specific tariff falls. However, during the fall of import prices, this type of tariff increases the level of protection of domestic producers. Combined is a specific form of duty collection that combines both of these types of customs taxation (for example, 20% of the customs value, but not more than $ 10 per 1 g)4.
According to the amount of collection, customs rates can be divided into nominal, effective (real), preferential, minimum, intermediate, maximum. Nominal -tariff rates specified in the customs tariff. They give a general idea of the level of customs duty a country is subjecting to its imports or exports. Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on import components and parts of these goods. Particular importance should be given to the maximum tariff rates, from which states are gradually moving away, but they still exist, which, thereby, does not allow the market economy to function normally. The maximum rates, in turn, can be: protective - their level exceeds the level of maximum duties in terms of the degree of processing of goods. The purpose of establishing this type of tariff is associated with the implementation of a policy of protectionism in the country. Prohibitive - usually 30% higher than patronizing. Offensive - 30-40% higher in relation to prohibitive). Their goal is the complete exclusion of this country's imports5.
Thus, there are two most significant advantages of using customs tariff methods for the state economy. First, they allow the state to restrict the flow of foreign goods to the domestic market in an indirect way (by using the customs
3 Kireev A.P. Decree. op. pp. 204-212.
4 Mikhailushkin A.N., Shimko P.D. International Economics M.: Higher School, 2002 // SPS "Consultant Plus"
5 Kireev A.P. Decree. op. pp. 206-208.
duties, systems of tariff privileges, customs nomenclature); secondly, they help to provide the state budget with tax revenues through fiscal duties. Along with the high fiscal value of the customs duty, it is an effective instrument of protectionist policy. But in connection with the latest events in the international arena, the signing on December 16 in Geneva of a protocol on Russia's accession to the global trade club, the policy of the Russian state will change dramatically. After 220 days from now, Russia must ratify the protocol, as well as documents that spell out the rules for access to the Russian market for goods and services. In 30 days, the country will thus become a member of the World Trade Organization (hereinafter referred to as the WTO).
In connection with the entry into the WTO, tariff rates will change. First of all, the consumer wins. By reducing import tariffs, many goods should become cheaper, and their range should expand.
Russia, as part of its accession to the WTO, has agreed to limit export duties on more than 700 commodity items, according to a WTO press release. The average tariff on goods after the entry into force of all agreements will decrease to 7.8% compared to 10% in 2011. This is stated in the protocol on Russia's accession to the WTO. At the same time, duties on agricultural goods will decrease from 13.2% to 10.8%, on goods of the manufacturing industry - from 9.5% to 7.3%. In particular, the average rate of Russian duties on dairy products will be reduced to 14.9% (from the current level of 19.8%), cereals - to 10.0% (from 15.1%), oilseeds and vegetable oils - to 7.1% (from 9.0%).
Duties on chemical products will be reduced from 6.5% to 5.2%, on cars - from 15.5% to 12.0%, on electrical equipment - from 8.4% to 6.2%, on paper and wood - from 13.4% to 8.0%. The import duty on raw sugar will be reduced to $223 per ton (from the current $243 per ton). Russia will also cancel import duties on cotton and information technology products6.
But it should be noted that the final "binding level" of import duties
will be established gradually: at the first stage, the reduction of rates will affect one third of all tariff positions, in 3 years new tariffs for another quarter of positions will come into effect. The longest implementation period is set for poultry meat (8 years), cars, helicopters and civil aircraft (7 years).
There are fears that the state, under the guise of caring for the consumer and developing foreign trade, is doing this to the detriment of national producers.
Tatyana Elizarova, an analyst at IFC Metropol, notes that Russia's accession to the WTO will have a negative impact on Russian meat producers, especially pork producers. Thus, import duties on pork will be reduced from 15% to 0% within the quota and from 40% to 5% outside the quota.
Andrey Zotov, managing partner of ADJ Consulting, also believes that Russia needs to maintain customs barriers in the customs market, as this will help develop domestic production. In his opinion, “the agony of AvtoVAZ will drag on” due to the fact that cars will appear in the country
best quality.
The legal regulation of foreign trade activity reflects the general focus of economic policy either on the maximum attraction of foreign capital or on the implementation of protectionist ideas, which is reflected in national legislation and international treaties. In turn, customs and tariff regulation as a special method of foreign trade activity of the state in connection with the entry into the WTO was subjected to serious changes. The policy of the Russian state at this stage of development is aimed at humanizing foreign trade regulation. And this will necessarily entail not only a reduction, but also the abolition of certain import duties, which raises the question of the appropriateness of setting priorities between the national consumer, as well as maintaining international cooperation, and the national producer and the entire national economy as a whole.
6 Dolls E. What will joining the WTO give us? // Ros. gas. ; Week #5671 (295). 12/29/2011. №b: http://www.rg.ru/2011/12/29/wto.html
7 Tikhomirova N. Russia will join the WTO on all fronts. TSK: hИp://www.flrs1news.m/news/society/rossiya-vs1:upit-v-vto-po-vsem-fron1am/
Customs and tariff regulation- This is a system of control by our state of foreign economic activity. The customs tariff is an instrument of the state's trade policy.
The tariff specifies all duty rates for various goods that are transported across the border. A nomenclature-classifier of goods has been developed, which allows you to control imports and exports, as well as keep statistics for further analysis. This is a complex system, which can be quite difficult to understand for the average person.
Customs tariff and non-tariff regulation
Depending on the regime in force for the exporting country, either uniform duties or autonomous, contractual or preferential duties may be applied to the same product.
For some countries, there is a most favored nation treatment, that is, low duties. The lowest are applied to goods from countries that enjoy preferences. If there are no such agreements between states, then a tariff with high duties applies.
In addition to the customs tariff, there is non-tariff regulation of foreign economic activity. This includes: licensing, quotas, import taxes, currency control, etc.
Customs and tariff regulation in Russia: main tools
The import customs duty is aimed at restricting the access of foreign-made goods to the domestic market in order to support the domestic manufacturer of a similar product. Less common are export customs duties, which are designed to limit the export of a product outside the country. There are also transit fees.
Customs tariff regulation in Russia consists, in part, in the collection of duties. They are:
- specific - in the established amount per unit (EUR / kg),
- ad valorem - a certain percentage to,
- combined - a certain percentage of at least a specific figure,
- mixed - percentage plus quantity charge.
Customs and tariff regulation in the Russian Federation: practice
Ad valorem duties are the most common; they are imposed on finished products, various machines, equipment, and high-tech products. However, it is not always possible to accurately determine the exact customs value of imports. In this regard, specific duties are much more convenient both for customs and for the owner of the cargo, who can calculate the costs in advance.
In the course of customs regulation, measures of customs and tariff regulation, prohibitions and restrictions, legislative acts of the member states of the customs union in the field of taxation, effective on the day of registration of the customs declaration or other customs documents, are applied, unless otherwise provided by this Code and (or) in accordance with international agreements of the member states of the customs union.
Customs-tariff regulation of foreign trade activities - a set of methods of state regulation of foreign trade activities based on the application of customs duties, customs procedures, rules.
The purposes of application of measures of customs and tariff regulation can be:
The protectionist function is to protect national producers from foreign competition.
Fiscal function - ensuring the receipt of funds in the budget
From the point of view of state regulation of foreign economic activity, customs and tariff regulation is one of two groups of methods for regulating this sphere of activity by the state along with non-tariff methods.
The elements of customs and tariff regulation are:
Customs tariff - a set of customs duty rates
Customs declaration of goods transported across the customs border
Customs procedure
Commodity nomenclature of foreign economic activity
Customs and tariff regulation of foreign economic activity
The system of customs and tariff regulation includes the application of import customs duties and other taxes, the payment of which is a condition for placing imported goods under the regime of release for free circulation.
Non-tariff regulation measures are restrictions on the import into and export from the Russian Federation of goods and vehicles, established on the basis of the economic policy of the Russian Federation, the fulfillment of international obligations of the Russian Federation, the protection of the economic basis of the sovereignty of the Russian Federation, the protection of the consumer market as a response to discriminatory or other infringing the interests of Russian persons are shares of foreign states and their unions and on other sufficiently important grounds in accordance with federal laws, other regulatory legal acts of the Russian Federation and international treaties of the Russian Federation. These include licensing, the establishment of minimum and maximum prices, the licensing system and other measures brought to the attention of the customs authorities of the Russian Federation in the prescribed manner.
Measures of customs and tariff regulation are a set of organizational, economic, legal measures carried out in accordance with the procedure established by law by state bodies and aimed at regulating foreign economic activity. Customs-tariff measures are such measures of state influence on the country's foreign economic relations, which are based on the use of the price factor of influence on foreign trade turnover. The system of tariff regulatory measures includes the application of customs duties and other customs payments, the payment of which is an essential condition for the import of goods into the customs territory of the Russian Federation and export from this territory. The basic principle of customs tariff regulation is the principle of unilateral establishment of customs duties by the state, which prohibits the subjects of customs tariff relations from entering into any agreements on the amount, grounds, timing and other aspects of the payment of duties.
The use of customs tariff measures is carried out by customs authorities when they carry out customs clearance of goods and in the process of customs control over their movement across the customs border of Russia.
The key element of tariff regulation measures is the customs tariff. The concept of "customs tariff" has two meanings. Most often it is used in the sense of "a document containing a systematic list of customs duty rates." In accordance with the Decree of the Government of the Russian Federation of February 22, 2000 (as amended on March 16, 2000) "On the Customs Tariff - a set of rates of import customs duties and the Commodity Nomenclature used in the implementation of foreign economic activity" Customs Tariff of the Russian Federation - a set of import customs rates customs duties, systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation, based on the Harmonized System for Description and Coding of Goods (developed by an international organization - the Council of Customs Cooperation) and the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States. The customs tariff contains detailed names of goods subject to customs duties, as well as a list of goods allowed duty-free. For each of the goods subject to customs taxation, the Customs Tariff shall indicate the rate of customs duty, indicating its method of calculation. The commodity nomenclature of foreign economic activity of the Russian Federation is the basis of the system for describing and coding goods used to form the Customs Tariff of the Russian Federation, determine measures of state regulation of foreign economic activity, and maintain customs statistics.
However, in a number of cases the term "customs tariff" is used precisely in the sense of "customs duty" itself, "customs duty rate". It is in the latter sense that the term "customs tariff" is used in our work.
The development of customs tariffs took place in two directions. Firstly, the number of goods subject to duties increased, and, secondly, not one, but several rates of duties of various sizes were established for each product, applied to goods originating from different countries.
In this regard, two types of customs tariffs are distinguished: simple and complex.
A simple (one-column) customs tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the product. Such a tariff does not provide sufficient "flexibility in customs policy, and therefore it does not correspond to modern conditions of competition in the world market. It does not provide for discriminatory or preferential duties and is relatively uncommon (Mexico, Bolivia, etc.)
A complex (multi-column) customs tariff for each product establishes two or more rates of customs duties. A complex customs tariff, to a much greater extent than a simple one, is adapted to competition in the world market. Its significance lies in the fact that it allows you to put pressure on some countries by imposing higher duties on their goods or to provide benefits to others, thus tying them to your market. In other words, it enables the state to pursue a differentiated customs policy.
