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Customs tariff method government regulation foreign trade activity consists of collecting import and export customs duties. This method of state regulation of foreign trade activities is the subject of close attention The world trading community is, accordingly, regulated by international economic law, namely international trade law and partly international customs law.
Customs tariff measures include the collection of import and export duties.
Customs duty is a mandatory payment collected by the customs authorities of states when importing goods into the customs territory or exporting goods from this territory.
It is necessary to distinguish between the concepts of “customs duty amount” and “customs duty rate”. The amount of customs duty is the total amount that is required to be paid for a given type of payment in relation to a specific product. The customs duty rate is a fixed value, which is the basis for calculating the amount of customs duty. This value is established for each type of product that is subject to customs duty.
A customs tariff is a set of customs duty rates. The word tariff has Arab origin. The content of the customs tariff is a list of goods subject to customs duties and a set of customs duty rates corresponding to each type of goods. The name and designation of goods in the customs tariffs of states is carried out in accordance with the global system of classification and coding of goods, enshrined in the HS Convention.
The specifics of calculating customs duties depend on the type of duty rate. There are three types of bets:
- 1) ad valorem rates (set as a percentage of the customs value of the goods, the amount of customs duty is calculated as the product of the customs value and the duty rate as a percentage);
- 2) specific rates (set in monetary terms for a certain unit of taxable goods. The euro is the monetary equivalent, for example, non-alcoholic beer - 0.6 euros per liter);
- 3) combined rates include both cost and quantitative indicators, i.e. combine ad valorem and specific rates. For example, the combined rate for sheepskin clothing is 20% of the customs value, but not less than 30 euros per piece. The final bet size is determined by comparison based on the highest indicator.
Customs duty is one of the types of indirect taxes along with value added tax and excise tax. Customs duty is an indirect tax involved in determining the price of a product.
Customs duties are export (export) and import (import). Customs duties are applied when importing foreign goods into the country or exporting domestic ones at the rates provided for by the customs tariff. In practice, import customs duties are mainly used, which are an important source of revenue to the state treasury and serve as the main economic regulator of the import of goods. The existence of import customs duties, which increase the price of imported goods, is dictated by concern for the economic interests of the country and is actually a means for the development of national industry and agriculture. An increase in customs tariffs leads to an increase in customs revenues and to the development of domestic production, but this cannot happen constantly, since the increase in customs taxation of goods in high demand leads to increased smuggling and a decrease in the official import of goods.
Uncoordinated, uncontrolled customs and tariff regulation of foreign trade activities carried out by states can become a significant obstacle to the development of international trade, therefore the world community was interested in establishing general rules for the implementation by states of measures of customs and tariff, as well as non-tariff regulation of foreign trade activities. These are the most general rules, the principles of state regulation of foreign trade activities were recorded in the first multilateral international trade agreement in history - GATT 1947.
The General Agreement on Tariffs and Trade is designed to provide participating countries with:
- 1) consistent mutual reduction of customs duties on goods;
- 2) elimination of quantitative and other non-tariff restrictions and obstacles to the import of imported goods;
- 3) elimination, in the interests of fair competition, of artificial promotion of exports using subsidies and similar measures.
Exceptions to the general rule regarding MFN countries began to be allowed for customs unions, free trade associations (integration groupings of states), and subsequently for preferences in favor of developing countries.
With the adoption of the GATT of 1947, there was a qualitative transition from the exchange of mutual international customs tariff information and other information regarding customs to cooperation on issues of convergence of national regulation of customs, as well as in the field of building national customs tariffs.
Within the framework of the GATT, states began to agree on a mutual basis not only to reduce customs duty rates, but also customs technology (methods for assessing customs value, for example), coordination of actions to ensure fair trade in goods, on the one hand, by suppressing dumping, and on the other hand, the other is to prevent abuse under the guise of fighting dumping.
The World Trade Organization, created in 1994 to ensure the operation of multilateral international trade agreements, implements the principles of regulation of international trade enshrined in the GATT. The effect of all international agreements concluded within the framework of the GATT and included in the international trading system of the WTO is based on the recognition by the participating states of four basic principles of regulation of international trade, which are also the norms of international customs law, since when developing norms of international customs law, the principles of international economic law, namely its sub-branch – international trade law. These principles, as amended by the GATT 1994, are listed in paragraph 4.3 of this textbook. Let us remind them: 1) the principle of protecting the domestic market with the help of customs tariffs is formulated in Art. XI; 2) the principle of “not increasing duties” (binding tariffs) – in the Preamble and in Art. XXVIIIbis; 3) the principle of most favored nation - in paragraph 1 of Art. I; 4) the principle of national treatment – in Art. III GATT 1994
- The term "tariff" comes from the name of the small town of Tarifa near the Strait of Gibraltar. During their dominion over both banks of the strait, the Arabs collected a fee in Tarifa according to a special table from all ships passing through the strait, according to the quality and quantity of the cargo.
CUSTOMS AND TARIFF REGULATION IN RUSSIA
According to Article 13 of the Federal Law of October 13, 1995 “On State Regulation of Foreign Economic Activities”, state foreign trade policy is carried out through customs tariff and non-tariff regulation foreign trade activities.
Objectives of state regulation of foreign trade activities:
· declaration of goods transported across the customs border of the Russian Federation;
· non-tariff regulation of the export and import of certain goods of national importance (licensing, quotas, etc.);
· operational regulation of wind farms, including tariff regulation.
Customs and tariff regulation- this is a set of organizational, economic, legal measures carried out (in the manner prescribed by law) by government bodies and aimed at regulating foreign trade activities.
Customs tariff measures- these are measures of government influence on the country’s foreign economic relations that are based on the use of the price factor of influence on foreign trade turnover.
System of tariff measures regulation includes the application of customs duties and other customs payments, the payment of which is an integral condition for the import (export) of goods into the customs territory of the Russian Federation.
The basic principle of customs tariff regulation- this is the principle of the unilateral establishment of customs duties by the state, which prohibits subjects of customs tariff relations from entering into any agreements on the size, grounds, timing and other aspects of duty payment.
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 border of Russia.
The key element of tariff regulation measures is customs tariff (CT). The word “tariff” (Arabic for “list”, “register”). 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.” 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 in the Customs Union, the customs duty rate is indicated, indicating the method of its calculation.
The Commodity Nomenclature of Foreign Economic Activity of the Russian Federation is the basis of the system of description and coding of goods used to form the Customs Code of the Russian Federation, determine measures of state regulation of foreign economic activity, and maintain customs statistics.
The customs tariff is based on principle of "tariff escalation"- increasing the size of duty rates as the degree of processing of products increases.
The development of TT took place in two directions. Firstly, the number of goods subject to duties increased, and, secondly, for each product, not one, but several duty rates of varying sizes were established depending on the country of origin of the goods.
In this regard, there are two types of CT: simple and complex.
Simple (single-column) CT provides for each product one rate of customs duties, which applies regardless of the country of origin of the goods. Such a tariff does not provide sufficient flexibility in customs policy. It does not provide for discriminatory or preferential duties and is relatively rare (Mexico, Bolivia, etc.)
Complex (multi-column) TT for each product sets two or larger number customs duty rates. Complex TT in significantly to a greater extent, than simple, adapted to competition in the world market. Its significance is that it allows you to put pressure on some countries, imposing higher duties on their goods or provide benefits to others, thus tying them to your market. In other words, it enables the state to pursue a differentiated customs policy.
Modern TT includes thousands of items of goods. Total number commodity items in the TT of developed countries reach two to three thousand. In addition, each product item contains or may contain smaller subitems. This is a consequence of the trend towards an increase in the number of goods subject to customs duties.
Main goals of TT(Article 1 of the Law of the Russian Federation “On Customs Tariffs”):
Rationalization of the commodity structure of goods imported into the Russian Federation;
Maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on its territory;
Creating conditions for progressive changes in the structure of production and consumption of goods in the country;
Protecting the economy from the adverse effects of foreign competition;
Providing conditions for effective integration of Russia into the world economy;
The state receives income from exports and imports, the share of which in the state budget is significant (collection of T-duties, taxes, fees and other payments).
Thus, customs and tariff regulation is implemented through customs payments, acting as a pricing factor and instrument of trade policy, as well as a source of replenishment of federal budget revenues.
The procedure for applying import duties regulated by the Law of the Russian Federation “On Customs Tariffs” dated May 21, 1993. These duties are traditional and one of the most effective ways regulation of foreign trade activities.
In Russia, before January 15, 1992, the Union TT was canceled and Duty-free import of goods has been introduced"in order to create conditions for saturation of the consumer market." However, complete freedom of import, instead of helping to stabilize the economic situation, created additional difficulties for the Russian economy. Therefore, by decree of the President of the Russian Federation of June 14, 1992 No. 630, a Temporary imported TT was introduced in Russia. Subsequently, a lot of regulations were issued establishing the rates of import customs duties.
Customs and tariff regulation- This is a system of control by our state over foreign economic activity. A customs tariff is an instrument of government trade policy.
The tariff specifies all duty rates on various goods transported across the border. A nomenclature-classifier of goods has been developed, which allows you to control imports and exports, as well as maintain statistics for subsequent analysis. This is a complex system, which can be quite difficult for the average person to understand.
Customs tariff and non-tariff regulation
Depending on the regime in force for the exporting country, either uniform duties, or autonomous, negotiated or preferential duties may be applied to the same product.
For some countries, most favored nation treatment applies, that is, low duties. The lowest ones apply 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 customs tariffs, there is non-tariff regulation of foreign economic activity. This includes: licensing, quotas, import taxes, exchange controls, etc.
Customs and tariff regulation in Russia: basic tools
Import customs duty is aimed at limiting 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, of collecting duties. They are:
- specific - in the established amount per unit (euro/kg),
- ad valorem – a certain percentage to,
- combined - a certain percentage not less than a specific figure,
- mixed - percentage plus quantity fee.
Customs and tariff regulation in the Russian Federation: practice
The most common ad valorem duties are imposed on finished goods, various machines, technology, 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 cargo owner, who can calculate the costs in advance.
