When considering the mechanisms of customs tariff regulation of foreign trade activities, it is necessary to take into account that the regulatory mechanism must fit into the international trading system. A country that does not take into account the norms and rules in force in the world economy is doomed to constant trade conflicts and will remain on the periphery of the international division of labor. Only participation in the World Trade Organization will give Russian goods access to a number of markets that are still virtually closed to them, will make it possible to stop discrimination against Russian exports, and will provide the opportunity to consider controversial issues in international bodies. It is necessary to learn to defend national interests using the methods that the WTO recognizes today. The gradual approximation of customs regulation to these requirements must be organized in such a way as not to cause significant damage to national interests.
In order to increase the efficiency of import rates customs duties, primarily from the point of view of performing the protectionist and fiscal functions of the customs tariff, the State Customs Committee of Russia, since 1992, has been actively developing proposals for the use of specific and combined rates of import customs duties.
Specific and combined rates of import customs duties apply to a significant amount food products, alcoholic beverages, tobacco products, clothing, shoes, television and video equipment, cars, furniture.
The use of these types of import customs duty rates makes it possible, firstly, to significantly minimize losses in the payment of customs duties in cases of declaring goods using deliberately distorted data on customs value, and secondly, to a certain extent to prevent the import of low-quality goods.
In addition to the protectionist function of the customs tariff, its regulatory function is important, which is to create favorable conditions for imports into the territory Russian Federation raw materials, components, equipment and other goods necessary for organizing the successful functioning of domestic production are completely or partially absent on the domestic market. When participating in the development of proposals on the level of rates of import customs duties on goods necessary for the successful functioning and further development of domestic industry, the State Customs Committee of Russia, in particular, proceeds from the following considerations:
- Ш, observing the principle of customs tariff escalation, it is assumed that the rates of import customs duties on most finished products should be higher than the rates on raw materials or components from which they are made;
- There is a need to impose minimum rates of import customs duties on technological equipment and raw materials, the production of which does not exist in the Russian Federation and is not planned in the near and medium term.
Of no small importance in the mechanism of customs and tariff regulation is the preference scheme of the Russian Federation, according to which tariff preferences are provided for a number of goods originating from developing countries.
It should be noted that the issue of extending duty-free trade to all goods originating from the CIS member states remains problematic, although work on the formation of a free trade zone is being carried out.
An example of this is the introduction in January 1999 by the Government of Kazakhstan of quantitative restrictions on the import of 21 product and industry items in trade with Russia, as well as the decisions taken by the Government of the Russian Federation to levy import customs duties on white sugar originating from the CIS member states, excluding countries - members of the Customs Union.
It must be said that currently customs payments account for about one third of the federal budget revenues. This indicator indicates a fairly large dependence of the budget on foreign economic activity, as well as the fact that customs policy in current conditions plays an extremely important role.
In modern conditions, when determining the level of customs tariff taxation in general and developing proposals for establishing specific sizes rates of customs duties, the main priority tasks, the solution of which should be ensured with the help of a tariff, are the following:
- 1. Ensuring the formation of the federal budget revenue through customs payments.
- 2. Protecting the domestic market and creating opportunities for the development of national production.
- 3. Creation of the necessary prerequisites to stimulate the development of competition.
- 4. Receiving trade and political concessions from countries that are trading partners of the Russian Federation.
- 5. Ensuring the solution of socially significant problems, creating opportunities to mitigate crisis situations and social tension.
It is obvious that when developing customs tariff regulation measures, it is necessary to take into account all the factors listed above. However, it should be especially noted that in connection with Russia’s accession to the WTO, customs tariff rates will inevitably become the subject of negotiations, which is a limiting factor in developing optimal, from the point of view of other factors, levels of tariff rates.
Currently, domestic producers are increasingly attempting to solve problems caused by the inadequacy of internal taxes by changing customs and tariff regulations. However, this approach does not, as a rule, provide a solution to the problems of domestic producers, while at the same time violating the mechanism and balance of the multifunctional instrument of the customs tariff due to excessive, unjustified strengthening of the protectionist function.
The main problem is to ensure balance and parity of the tasks at hand, some of which are multidirectional.
Measures to solve fiscal problems and protect domestic producers may contradict measures aimed at developing competition and solving social problems.
Obviously, the optimal rates of customs duties can be considered to be those that allow achieving maximum effect in the interrelated solution of the above problems. Therefore, the task of optimizing tariff regulation measures is currently one of the most pressing, but difficult to implement in practice.
An analysis of the current customs tariff rates allows us to make an unambiguous conclusion that at present, for a number of goods, the state actually takes a strict protectionist position, in some cases making their import economically unprofitable by establishing a high level of customs duties.
Such goods include, for example, cars, clothes, shoes, furniture, household appliances, individual species food. At the same time, the solution of such problems as the development of competition and ensuring social interests (the interests of consumers) is often ignored, and the efficiency of the implementation of the fiscal function (“unidirectional” with protectionist) is also reduced. Thus, a coordinated solution to the problems at hand is not provided.
A well-thought-out customs policy can change the structure of imports in favor of high-quality and high-tech goods and help reduce prices for both imported and domestic products.
However, as already noted, achieving the goals and objectives in the field of customs policy largely depends on how successfully the customs authorities implement their functions in practice.
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Posted on http://www.allbest.ru/
Introduction
State customs policy plays a decisive role in foreign economic relations Russia.
Relevance of this topic course work is primarily due to the inevitable cooperation of the countries of the world among themselves through international trade. Thus, a competent customs policy of the state underlies its stability and significance on the world stage.
The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limit imports, making foreign goods less competitive in the domestic market. Therefore, some of the methods of government regulation are aimed at protecting the domestic market from foreign competitors and therefore relate primarily to imports. Another part of the methods has as its task the formation of exports.
Means of regulating foreign trade can take various forms, including those directly affecting the price of goods (tariffs, taxes, excise taxes and other duties), and limiting the value or quantity of incoming goods.
The most common means are customs tariffs, the purpose of which is to obtain additional financial resources(usually for developing countries), regulation of foreign trade flows (more typical for developed countries) or protection of national producers (mainly in labor-intensive industries). That is why it is important to assess the effectiveness of customs taxation, to give general characteristics customs duties, as well as analyze customs tariffs as a register of taxable commodity items.
Chapter I. Economic content and mechanism for applying customs duties
1.1 The concept of customs duty, its economic nature, functions and types
When goods and vehicles cross the customs border, customs taxes are paid - VAT, excise taxes (on excisable goods) and customs (import, export, and in some cases transit) duties.
Customs taxation is a relationship that develops between organizations individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code of the Russian Federation, on the one hand, and by customs and tax authorities, on the other, regarding the calculation and payment of customs taxes. Most often, these relations are directly related to the implementation of foreign trade activities.
When crossing the customs border, various customs payments are collected (Chapter 9, Article 70 of the Customs Code):
1) import customs duty;
2) export customs duty;
3) VAT charged when importing goods to customs territory RF;
4) excise tax levied when importing goods into the customs territory of the Russian Federation;
5) customs duties:
* fee for issuing licenses and renewing them;
* fee for issuing a qualification certificate for customs clearance and renewing its validity;
* customs fees for customs clearance;
* customs fees for storing goods;
* customs fees for accompanying goods;
* fee for information and consultation on customs matters;
* fee for making a preliminary decision;
* fee for participation in customs auctions.
The current list of customs duties is open, which legally provides the possibility of introducing new indirect taxes, levied, as a rule, on imported goods.
Customs duty is “a mandatory fee levied by customs authorities upon import or export of goods and which is a condition of import or export.”
Customs duties perform three main functions:
1. Fiscal, which refers to import and export duties, since they are one of the revenue items of the state budget;
2. Protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition;
3. Balancing, which refers to export duties established to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.
There is the following classification of customs duties.
1.By object of taxation:
Imported - imposed on imported goods when they are released for free circulation on the domestic market of the country. are the prevailing duties in all countries. At the initial stage of the development of capitalism, tax revenues were provided with the help of import duties; Now their importance has sharply decreased, and fiscal functions are performed by other tax revenues (for example, income tax). If in the United States at the end of the nineteenth century up to 50% of all budget revenues were covered by import duties, currently this share does not exceed 1.5%. The share of revenues from import duties in the budget of the vast majority of industrialized countries does not exceed a few percent. In other words, if at the beginning of their existence import duties ensured the receipt of funds, that is, they played a fiscal role, today their functions are primarily related to ensuring the implementation of a certain trade and economic policy. As for Russia, then last changes Customs legislation indicates that the role of Russian import duties as a fiscal measure is increasing.
Export - duties that are imposed on exported goods. In accordance with WTO standards, they are used extremely rarely, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are aimed at reducing exports and replenishing the budget.
Transit - duties that are imposed on goods transported in transit through the territory of a given country. They are introduced extremely rarely and are used as a means of trade war.
2. According to the method of collection (Article 71 of the Labor Code of the Customs Union):
Specific - are charged in the established amount per unit of taxable goods. The practical use of specific duties does not present any technical difficulties. As a rule, export duties are specific; they are levied mainly on raw materials.
Ad valorem - calculated as a percentage of the customs value of taxed goods (for example, 15% of the customs value);
Alternative. In the customs practice of industrialized countries, depending on the instructions contained in the tariff, both ad valorem and specific duties are levied at the same time or the one that gives the largest amount of customs duty. At first glance, the differences between ad valorem and specific duties are purely technical. However, in customs and tariff matters there are always trade, political and economic goals behind organizational and technical differences. Ad valorem and specific duties behave differently when prices change. As prices rise, monetary collections from ad valorem duties increase in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties turn out to be more effective than specific ones. And when prices fall, specific rates become more stable. Therefore, in the context of a long-term upward trend in prices, there is usually a desire to increase the share of ad valorem duties in the customs tariff.
Combined - combine both types of customs taxation (for example, 15% of the vehicle, but not more than $20 per 1t.).
3. By character:
Seasonal - used for the operational regulation of international trade in seasonal products, primarily agricultural.
Anti-dumping - duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such imports harm local producers of such goods or impede the expansion of national production.
Constant dumping is associated with the policy of ousting a competitor through low prices; Subsequently, the company usually raises prices again, bringing them to a value higher than the initial price of ruined competitors. One-time dumping arises in connection with the need to get rid of an accidental excess of goods by selling them on foreign market By low prices. For national economy The most dangerous thing is constant dumping, since it leads to the ruin of national producers with the subsequent “pumping” of monopoly profits to foreign producers.
Compensatory - imposed on the import of those goods in the production of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods.
4. By origin:
Autonomous - introduced on the basis of unilateral decisions of government bodies of the country;
Conventional - established on the basis of bilateral or multilateral agreements, such as GATT\WTO;
Preferential - duties at lower rates than the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal is to support economic development these countries.
5. By bet type:
Constant - a customs tariff, the rates of which are established at a time by government authorities and cannot change depending on the circumstances.
Variables - customs tariff, the rates of which may change within the established government agencies cases. Such rates are quite rare; they are used, for example, in Western Europe as part of the common agricultural policy.
6. By calculation method:
Nominal - customs rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation to which a country is subject to its imports and exports.
Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods.
Let us identify the main functions performed by this customs payment:
1) Regulatory function - allows the state to regulate foreign trade relations, change the balance of imports and exports in the desired direction, allows you to select priority areas of exports, imports and regulate the general flow of goods into and outside the state.
2) Fiscal function - this function of customs duties is to fill the state treasury, i.e., the revenue side of the state budget by paying importers (mainly), as well as exporters, customs duties for the import or export of goods from the territory of the state.
3) Controlling function - consists in the fact that thanks to customs duties, payments, and their gross amount, one can judge the volume of exports and imports of goods.
Customs duties are collected in accordance with the customs tariff - systematized by groups of goods, a list of duties levied in a given country on imported or exported goods. The customs tariff contains the product code, product name, taxation unit and duty rate. It is the basis of the entire system of foreign trade regulation.
In addition to duties, the customs tariff contains customs duties - additional fees levied in addition to customs duties when moving across the customs border of a given country. Customs duties include, in particular, statistical, stamp, license, parcel customs duties, fees for sealing, warehousing and safety. Customs duties also include the cost of customs procedures, which are collected when customs authorities perform operations to authorize the movement of goods across the border.
Customs duties are paid before acceptance or simultaneously with acceptance customs declaration. When moving goods across the customs border of the Russian Federation not for commercial purposes, customs duties are paid simultaneously with the acceptance of the customs declaration.
The procedure for collecting customs import duties and their amounts are established by the Law of the Russian Federation “On Customs Tariffs”. Import customs duties are set as a percentage of the customs value of goods and are paid in rubles or foreign currency. In this case, the customs value of the goods is indicated in the cargo customs declaration, as well as in the declaration of customs value attached to it.
1.2 Elements of customs duties.
Let us define the main elements of customs duty:
Payers
· Object and subject of taxation
· Tariff benefits and preferences
· Tax base
· Tax rate
· Procedure for calculating and paying tax
Taxpayers of customs duties and fees are the owners of goods moving goods across the customs border.
The object of taxation with customs duties and fees are goods transported across the customs border, with the exception of those that are subject to benefits.
The subject of customs taxation is the customs value of goods crossing the customs border of the Russian Federation.
In necessary cases, when establishing a tax in an act of legislation, in addition to mandatory elements taxes may also be provided tax benefits and the reasons for their use by the payer.
Tariff preference (Article 74 of the Customs Code of the Customs Union), (tariff preference) means a benefit provided by one state to another on the basis of reciprocity or unilaterally when 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 previously paid duty, exemption from duty payments, reduction of duty rates, establishment of tariff quotas for preferential import (export) of goods. At the same time, preferences (from the Latin praeferre - to prefer) are provided without extension to third countries. They are established in relation to all goods or their individual types.
Preferences in foreign trade relations are provided in various forms: preferential lending and insurance of foreign trade operations; special currency regime; preferential exchange rate; privileged conditions for issuing licenses for the import of goods, etc.
The Law of the Russian Federation “On Customs Tariffs” contains a list of the main types of tariff benefits.
1. Refund of previously paid duty.
2. Exemption from duty.
3. Reducing the duty rate.
4. Establishment of tariff quotas for preferential import (export) of goods.
Depending on which element of the tax the benefits are aimed at changing, they take the form of exemptions, discounts or tax credits.
Withdrawal removes individual objects from taxation. When subject to customs duties, exemptions from payment of duties can be qualified precisely as exemptions.
In particular, the following are exempt from duty:
* vehicles, implementing international shipping, as well as items of logistics and equipment, fuel, food and other property necessary for their normal operation during the journey;
*materials and technical supplies and equipment, fuel, food and other property exported outside the Russian Federation to support the activities of Russian and Russian-chartered vessels engaged in marine fishing, as well as their fishing products imported into the Russian Federation;
* goods imported into the Russian Federation or exported from the Russian Federation for official or personal use by representatives of foreign states, individuals, having the right to duty-free import on the basis of international agreements of the Russian Federation or the legislation of the Russian Federation;
* currency of the Russian Federation, foreign currency (except for that used for numismatic purposes), as well as securities;
* goods imported into the Russian Federation and exported from the Russian Federation as humanitarian aid; in order to eliminate the consequences of accidents and disasters, natural disasters;
* goods imported into the Russian Federation as gratuitous assistance (assistance), as well as goods imported into the Russian Federation and exported from the Russian Federation for charitable purposes through states, international organizations, governments, including for the purpose of providing technical assistance (assistance), etc. .
The tax base of customs duties is defined as the customs value of goods transported across the customs border, or their volumetric characteristics (quantity, weight, volume, etc.).
Rates of customs duties are uniform and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors. The rates of import customs duties are determined by the Government of the Russian Federation.
In the Russian Federation they apply the following types duty rates:
Ad valorem, calculated as a percentage of the customs value of taxable goods;
Specific, charged in a set amount per unit of taxable goods;
Combined, combining both of these types of customs taxation.
In the Tax Code of the Russian Federation, Art. 52 “Procedure for calculating tax”, where the rules for calculating tax are established, and in the Labor Code of the Customs Union - Ch. 10 “Calculation of customs duties and taxes.”
Article 76 of the Customs Code of the Customs Union establishes that customs duties are calculated by the declarant or other persons responsible for paying duties independently, except for the following cases:
* forwarding goods internationally postal items when filing a separate customs declaration is not required (duties are calculated by customs authorities carrying out customs clearance at places of international postal exchange);
* issuing demands for payment of customs duties not paid in fixed time, as well as the obligation to pay within the period established by this requirement the unpaid amount of customs duties, penalties and interest (duties are calculated by the customs authority).
The payer calculates the amount of customs duty independently. In this case, the so-called interested party(the owner of the goods, its buyer, owner or a person acting in another capacity sufficient in accordance with the legislation of the Russian Federation to perform actions with the goods provided for by the Customs Code on his own behalf, or a customs broker).
Calculation of customs duties (for example, import duties) in respect of goods taxed at ad valorem rates is carried out according to the formula in rubles:
Where: T - customs value of imported goods, currency;
C a - ad valorem rate of import customs duty, %;
K - ruble to currency exchange rate established by the Central Bank on the day of customs clearance
registration, rub./currency.
Calculation of duties in respect of goods taxed at specific rates is carried out according to the formula:
where: N - quantitative or physical characteristics of the product in
in kind (unit of weight, volume, etc.);
С с - specific customs duty rate, euros per unit of goods;
K is the ruble to euro exchange rate established by the Central Bank on the day of acceptance of the customs declaration, ruble/euro.
customs duty taxation
Chapter II. Practical calculation of customs duties. Customs clearance
2.1 Methods for determining the customs value of goods
Methods for determining customs value are described in Chapter 8 of Art. 64 TK TS.
1. Determination of the customs value of goods imported into the customs territory of the Russian Federation is carried out by applying the following methods: based on the transaction price of the imported goods; at the price of a transaction with identical goods; at the price of a transaction with similar goods; subtracting cost; addition of value; backup method. 2. The main method for determining the customs value is the method based on the transaction price of imported goods. Moreover, each subsequent method is applied if the customs value cannot be determined by using the previous method. Cost subtraction and addition methods can be used in any order. Method based on the transaction price of imported goods.
1. The customs value of goods imported into the customs territory of the Russian Federation is the transaction price actually paid or payable for the imported goods at the time it crosses the customs border of the Russian Federation (to the port or other place of import). When determining the customs value, the following components are included in the transaction price, if they were not previously included in it: a) costs of delivering goods to an airport, port or other place of import of goods into the customs territory of the Russian Federation: cost of transportation; expenses for loading, unloading, reloading and transshipment of goods; insurance amount,
b) expenses incurred by the buyer: commissions and brokerage fees, with the exception of commissions for the purchase of goods; cost of containers and (or) other reusable packaging, cost of packaging, including cost packaging materials and packaging works;
c) the corresponding part of the value of the following goods and services that were directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production or sale for export of the goods being valued.
d) license and other payments for the use of intellectual property, which the buyer must directly or indirectly make as a condition of the sale of the goods being valued; e) the amount of the seller’s direct or indirect income from any subsequent resale, transfer or use of the goods being valued on the territory of the Russian Federation. 2. The specified method cannot be used to determine the customs value of goods if:
a) there are restrictions regarding the buyer’s rights to the goods being valued, with the exception of: restrictions established by the legislation of the Russian Federation; restrictions on the geographic region in which goods may be resold; restrictions that do not significantly affect the price of the product;
b) the sale and transaction price depend on compliance with conditions, the influence of which cannot be taken into account;
c) the data used by the declarant when declaring the customs value is not supported by documents or is not quantified and reliable;
d) the parties to the transaction are interdependent persons, except for cases where their interdependence did not affect the price of the transaction, which must be proven by the declarant.
Method based on transaction price for identical goods.
1. When using the valuation method based on the transaction price with identical goods, the transaction price with identical goods is accepted as the basis for determining the customs value of the goods, subject to the conditions specified in this article. In this case, identical goods are understood as goods that are identical in all respects to the goods being valued, including the following characteristics: physical characteristics; quality and reputation in the market; country of origin; manufacturer.
2. The transaction price for identical goods is accepted as the basis for determining the customs value if these goods: a) are sold for import into the territory of the Russian Federation; b) imported simultaneously with the goods being valued or no earlier than 90 days before the import of the goods being valued;
c) imported in approximately the same quantity and (or) under the same commercial conditions. If identical goods were imported in a different quantity and (or) on other commercial terms, the declarant must make an appropriate adjustment to their price taking into account these differences and document its validity to the customs authority of the Russian Federation.
3. If, when applying this method, more than one transaction price for identical goods is identified, then the lowest of them is used to determine the customs value of imported goods. Method based on transaction price for homogeneous goods.
1. When using the valuation method based on the transaction price for homogeneous goods, the transaction price for goods similar to imported goods is taken as the basis for determining the customs value of goods, subject to the conditions specified in Article 65 of the Customs Code of the Customs Union. When determining the homogeneity of goods, the following characteristics are taken into account: quality, presence of a trademark and reputation in the market; country of origin; manufacturer. a) goods are not considered identical to or similar to those being valued if they were not produced in the same country as the goods being valued; b) goods produced not by the manufacturer of the goods being valued, but by another person, are taken into account only if there are no identical or similar goods produced by the person producing the goods being valued;
c) goods are not considered identical or homogeneous if their design, development work on them, their decoration, design, sketches and drawings and other similar work were performed in the Russian Federation.
Cost subtraction method.
1. Determination of customs value using the valuation method based on subtraction of value is carried out if the valued, identical or homogeneous goods will be sold on the territory of the Russian Federation without changing their original condition. 2. When using the cost subtraction method, the price of a unit of goods at which the valued, identical or similar goods are sold in the largest consignment on the territory of the Russian Federation is taken as the basis for determining the customs value of the goods no later than 90 days from the date of import of the goods being valued to a participant in the transaction who is not interdependent with the seller's face. 3 The following components are deducted from the price of a unit of goods: a) expenses for the payment of commissions, ordinary profit margins and general expenses in connection with the sale of imported goods of the same class and type in the Russian Federation;
b) the amount of import customs duties, taxes, fees and other payments payable in the Russian Federation in connection with the import or sale of goods; c) ordinary expenses incurred in the Russian Federation for transportation, insurance, loading and unloading. 4. In the absence of cases of sale of the valued, identical or homogeneous goods in the same condition in which they were at the time of import, at the request of the declarant, the unit price of the processed goods, adjusted for added value, may be used. Method based on cost addition.
When using the valuation method based on the addition of value, the price of the product calculated by adding is taken as the basis for determining the customs value of the goods:
a) the cost of materials and costs incurred by the manufacturer in connection with the production of the goods being assessed;
b) total costs typical for the sale of goods of the same type to the Russian Federation from the country of export, including costs of transportation, loading and unloading, insurance to the point of crossing the customs border of the Russian Federation, and other costs; c) profit usually received by the exporter as a result of the supply of such goods to the Russian Federation.
Backup method.
1. In cases where the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the methods for determining the customs value specified in Article 64 of the Customs Code of the Customs Union, or if the customs authority reasonably believes that these methods for determining the customs value cannot be used, the customs value of the goods being valued determined taking into account world practice. When applying the reserve method, the customs authority of the Russian Federation provides the declarant with the price information at its disposal.
2. The following cannot be used as a basis for determining the customs value of goods using the reserve method:
a) the price of the goods on the domestic market of the Russian Federation; b) the price of goods supplied from the country of export to third countries; c) the price on the domestic market of the Russian Federation for goods of Russian origin; d) an arbitrarily set or reliably unconfirmed price of a product.
2.2 Examples of calculating customs value and customs duty
Determining the customs value is the most important stage of customs taxation, since it is the taxable base. (Articles 67, 68 Labor Code of the Customs Union) In Russia. The following methods are used to determine the customs value of imported goods: based on the transaction price of imported goods; at the price of a transaction with identical goods; at the price of a transaction with similar goods; cost subtraction method; cost addition method; backup method.
In this case, the main method is to determine the customs value based on the transaction price of imported goods. When the main method cannot be used, one of the other methods is used, each subsequent method being taken if the customs value cannot be determined by using the previous method. Only the methods of subtracting and adding value can be applied in reverse order at the discretion of the declarant.
The customs value is declared by the declarant to the customs authority when moving goods across the customs border of the Russian Federation.
The procedure and conditions for declaring the customs value of imported goods are established by the Regulations approved by the Order of the Federal Customs Service of Russia dated June 29, 2004. Two methods of declaring the customs value are used. The first involves the use of a special declaration form (DTS-1 or DTS-2); the second allows for the declaration of customs value in the cargo customs declaration (CCD).
Customs value declaration forms DTS-1 and DTS-2 are used if imported goods are subject to customs duties and other taxes (VAT, excise taxes) in accordance with the declared customs regimes. Form DTS-1 is intended for use when declaring customs value determined using method 1 (about 95% of all customs operations). Form DTS-2 is intended for use in determining customs value using one of methods 2-6 in the manner prescribed by law. The DTS is an annex to the customs declaration and is not valid without the latter.
If the declared customs regimes do not provide for the imposition of customs taxes, the customs value may be declared in the customs declaration. In this case, the customs authority has the right to require the declarant to fill out a special declaration of customs value if reasonable doubts arise regarding the declared customs value.
Calculation of customs value is carried out according to the following fundamental formula:
T 1 = C sd + Start-S
Where: Tsd - basis for calculation (transaction price, indirect payments);
Beginning - additional charges to the transaction price and to be included in the customs value;
C - amounts written off.
The basis for calculating the customs value of goods is data on the price actually paid or payable. If, depending on the terms of delivery and other terms of the contract, no additional charges to this price or deductions from it are required, the specified price may be equal to the customs value.
Additional charges to the transaction price include the buyer's expenses that were not included in the transaction price and not included in the transaction price, i.e. not included by the seller in the invoice issued to the buyer, but which occurred in connection with the import of the goods being valued into the territory of the Russian Federation and paid by the buyer (or payable):
* commissions and other intermediary services;
* costs for containers and packaging;
* cost of raw materials, tools, dies, etc. provided free of charge or at a reduced price;
* cost of engineering and other work performed for the buyer;
* costs of transporting goods and insurance to the place of import into the customs territory of the Russian Federation, if they were not included in the transaction price in accordance with the terms of delivery.
* buyer's expenses for customs clearance of goods when exporting goods from the country of export (under EXW, FAS delivery conditions).
The amounts written off include the following expenses:
* subject to exclusion from the transaction price, actually incurred for operations for the delivery of goods after import into the customs territory of the Russian Federation, if there is documentary evidence of these expenses;
* installation, assembly, adjustment of equipment or provision of technical assistance carried out after the import of goods into the territory of the Russian Federation, if the contract provides for these works and the corresponding amounts are highlighted as a separate line in the invoice.
Calculation of customs value according to methods 2-6 is carried out according to the following fundamental formula:
T 2-6 = C sd ± Corr ± Start,
where: Tsd - basis for calculations (transaction price for identical goods);
Corr - adjustments to price (adjustments for batch size and commercial conditions);
Beginning - additional charges and payments (transportation, insurance, additional costs for processing goods).
The calculation is based on data on the price actually paid or payable, which is the basis for determining the customs value of the goods. If, depending on the terms of delivery and the terms of the contract, no additional charges to this price or deductions from it are required, then the specified price may be equal to the customs value of the imported goods.
Chapter III. Actual problems and prospects for customs taxation
3.1 Problems legal status customs duties
Over the past 4 years, the number of taxes and fees has been reduced several times: “turnover” taxes have been abolished, as well as other taxes and fees introduced in the early 1990s. (i.e. before the adoption of the Constitution of the Russian Federation and codes regulating the main branches of legislation) and having lost any economic content.
Tax experts have been debating the appropriate amount of taxes and fees for several years. Business representatives expressed opinions that it should not be more than 5. According to government representatives, none of the large countries managed to do this, and in best case scenario the total number of taxes and fees can be reduced to 15.
It would seem that supporters of a significant reduction in the list of taxes and fees can celebrate victory, and the subjects economic activity Freed from unnecessary payments, they can work more efficiently, contributing to the further development of the country’s economy. However, a more detailed analysis of the provisions of the Law indicates that. that the reduction in the number of taxes and fees planned from 2005 will occur not so much through the refusal to collect a number of mandatory payments, but rather through giving them a new legal status.
Thus, customs duties and customs fees, payments for the use of forest resources, and payments for negative impacts on the environment should be excluded from the system of taxes and fees. It is assumed that all these payments will become non-tax budget revenues and their collection will be regulated not by the legislation on taxes and fees, but by other (special) federal laws. After the adoption of the new Water Code of the Russian Federation, it is planned to make payments for the use of water bodies non-tax.
When discussing this initiative in the State Duma, the proposed changes were positioned as technical and, therefore, completely harmless for the state and taxpayers.
The issue of the status of forest, water and environmental payments has been discussed for quite a long time and, in our opinion, can be resolved (naturally, after clarifying the nature of the relations in forest and water use, damage environment) in favor of their not tax, but civil legal status.
The greatest doubts are raised by the decision to give a new status to customs duties and customs fees. Let's analyze its possible consequences.
Customs duties and customs fees have most of the elements of taxation that must be determined in accordance with Art. 17 of the Tax Code of the Russian Federation: taxpayers; object of taxation; the tax base; tax rate; tax calculation procedure; procedure and deadlines for tax payment; benefits and reasons for their use by the taxpayer.
The only element that is missing from customs duties and fees is the tax period. This is due to the specifics of the element “procedure and terms of payment”, associated with the peculiarities of customs taxation in Russia regarding the terms of payment of customs duties.
Another argument in favor of the fact that customs duties and fees for customs clearance are of a “tax and collection” nature are the provisions of Art. 57 of the Constitution of the Russian Federation, according to which “everyone is obliged to pay legally established taxes and fees.” As follows from these norms, in the sphere of public legal relations designed to provide a financial basis for the state to carry out its functions, which undoubtedly include relations associated with the payment of customs duties, there can only be two types of mandatory payments - taxes and fees . That is, any payments, no matter what they are called, including customs payments, if they must be paid to the state either as mandatory and individually gratuitous, or the mandatory payment of which is one of the conditions for government bodies to perform legally significant actions in relation to payers, are either taxes or fees. The Constitution of the Russian Federation does not provide for the payment of other obligatory payments. All other payments to the state must be of a civil or other nature (for example, funds received as a result of the application of liability measures - administrative, criminal, etc.).
Therefore, in order for the participants foreign economic activity(FEA) there were legal grounds for paying customs duties and fees as non-tax payments, it is necessary to change the legislation so that these payments acquire a civil law nature, i.e. would be paid for certain services provided by customs authorities.
However, for the development of legislation in this direction, in addition to a huge number of technical difficulties, there are several fundamental obstacles and serious limitations.
Since we are talking about civil legal relations, it is important that the mechanism of these relations does not contradict the basic principles of civil law, which are formulated in Art. 1 Civil Code of the Russian Federation. As is known, the principles of equality of participants in relations, freedom of contract, voluntariness in the acquisition and exercise of civil rights are fixed there. Such principles are hardly applicable to relations between participants in foreign trade activities and customs authorities, which are of a state-authoritative nature. Moreover, in paragraph 3 of Art. 2 of the Civil Code of the Russian Federation states that civil legislation does not apply to relations based on administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, unless otherwise provided by law.
The analysis of tax specialists' points of view on the problem also confirms existing doubts about the correctness of the decision made to exclude customs duties and fees from the tax and fee system.
Issues of the legal status of customs duties and fees have been repeatedly considered by the Constitutional Court of the Russian Federation. Thus, customs duties and customs fees, by their constitutional and legal nature, relate to taxes and fees.
It is known that, although legally customs authorities have the rights and bear the responsibilities of tax authorities, in reality customs taxation and the capabilities of customs authorities differ very significantly from the capabilities of tax authorities. The main problem is that customs clearance of goods, their taxation and release are interrelated procedures. In case of disagreement with the requirements of the customs authorities (for example, regarding the customs value of goods, their code in accordance with the Commodity Nomenclature of Foreign Economic Activity) or their unique interpretation of legislative norms, the participant in foreign economic activity faces a dilemma: going to court or having problems with the registration and release of goods.
There is a fear that after changing the status of customs duties and fees, the executive branch will receive additional opportunities to regulate these payments based not on legislation on taxes and fees, which is gradually being formed and improved, but on “framework” laws that allow for the possibility of different interpretations and, what is especially alarming , departmental acts, such as information letters.
It is obvious that the emerging system regulatory regulation customs duties and fees for customs clearance cannot be considered satisfactory, since it will most likely lead to negative consequences for both the federal budget and payers.
Therefore, it is considered appropriate, without violating the principle of unity of the tax and fee system, to abandon the idea of regulation various types fiscal payments in different branches of legislation. Most issues related to taxes and taxation, regardless of which department is responsible for monitoring their payment, should be regulated by tax legislation.
It should be recognized that today the scope of customs legislation has been unjustifiably expanded, especially in terms of taxes and fees administered by customs authorities (customs payments).
The first step in improving the current legislation could be a clearer delineation of the subjects of jurisdiction and clarification of the terms of tax and customs legislation. The lack of a legislative definition of these payments largely creates the prerequisites for justifying their special (for example, non-tax) status.
Problems with the uncertainty of the term “customs payments” became especially relevant after the adoption of part one of the Tax Code of the Russian Federation, when both participants in foreign economic activity and customs authorities began to have difficulties due to the created conflict of concepts of tax and customs legislation.
3.2 Current areas of activity of the customs service of the Russian Federation
Increasing the competitiveness of Russia, the degree of its integration into world economy involve the formation of a unified information space in the field of foreign trade activities.
As you know, 2004 is the first year of work of customs authorities under the new Customs Code of the Russian Federation, designed to establish fundamentally different legal relations between customs and business [the Customs Code was adopted on May 28, 2003 and has been in effect since January 1, 2004].
The TC TC has created a legal framework for the transition from the experimental stage to practical application electronic declaration of goods. By the end of 2004, customs posts were already working with an electronic declaration form. They issued more than 1,700 electronic declarations. More than 100 participants in foreign economic activity have switched to this form of work. Electronic form declaration is being tested not only for automobiles, but also for railway transport. In 2005, electronic declaration was introduced at another 56 customs posts of all regional customs departments, Federal target program " Electronic Russia" it is envisaged that in 2007 a Information system control over the export of goods.
Its main tasks were:
· the maximum possible direct regulation of legal relations in the customs sphere;
· simplification and facilitation of customs procedures;
· maximum use of electronic declaration, modern information technologies risk management;
· bringing customs legislation into compliance with WTO standards;
· taking into account the specific features of the country’s legislation (Civil and Tax Codes, etc.);
· protection of the economic interests of the country and domestic business.
The new Customs Code enshrines the fundamentals and principles of customs control using a risk management system (RMS).
This is a fundamentally new direction in the work of the customs authorities of the Russian Federation, bringing with it a new ideology and philosophy of customs control, meaning a transition to international standards work adopted in the EU countries and the USA.
From total control over everything that moves across the border, modern customs moves to selective control, concentrating its resources on preventing offenses that have the most significant impact. Negative consequences for the economy and security of the country.
Currently, all-Russian, regional and local risk profiles have already been developed. Work has begun to automate the creation of risk profile projects, the formation of a database of risk profiles, their delivery to customs posts and the identification of risks during declaration. Created and starting to be used single register subjects of foreign economic activity.
For a comprehensive solution to the problems of information support for the promotion of Russian goods and services to foreign markets related to the system of collecting and analyzing export offers, applications and tenders coming from Russian enterprises and foreign consumers, in general, to reduce pre-contract costs of Russian exporters, the information retrieval system “Export Opportunities of Russia” has been created and is successfully functioning on the Internet.
To date, the database of Russian exporters contains information on more than 2,000 enterprises exporting industrial products.
The implementation of the system is aimed at organizing new information flows between Russian exporters, the central office of the Ministry of Economic Development and Trade, as well as representative offices of the Russian Federation on trade and economic issues in foreign countries, increasing the speed of information flow and significantly increasing the volume of information received about tenders held abroad and commercial requests of foreign organizations due to a significant intensification of the latter’s work.
Through cooperation with the EU, the TACIS project “Harmonization of customs procedures between Russia and the EU” is being implemented. An important element of customs cooperation between Russia and the EU in law enforcement is interaction with the European Anti-Fraud Bureau in order to prevent cases of false declaration of controlled types of goods.
Through the channels of the international law enforcement network "CEN", the regional communication center "RILO-Moscow" carries out prompt exchange of information with the customs services of the CIS countries and the World Customs Organization about new routes for the movement of contraband and methods for concealing it, including drugs, weapons, ammunition, explosives, military and dual-use goods.
The first years of work in the new conditions generally showed that the new Code was sufficiently efficient. Its introduction contributed to the expansion of trade and the growth of payment collection volumes. The scale of customs activities in collecting customs payments is also indicated by the following figure: every day customs officers transfer about $170 million to the state treasury. Customs payments provide almost 40% of the budget revenue and amount to almost 8% of GDP.
As is known, until March 2004, customs procedures in Russia were carried out by divisions of an independent department - the State Customs Committee. As part of the reorganization of the customs service, its functions were distributed between the Federal Customs Service (FCS), the Ministry of Economic Development and Trade and the Ministry of Finance. The FCS retains only the functions of supervision over the implementation of customs legislation by participants in foreign trade activities, i.e. this department has virtually no influence on the course of reforms in the field of customs. All customs rule-making was transferred to the Ministry of Economic Development and Trade, and the responsibility for establishing rules for determining customs value was transferred to the Ministry of Finance.
A number of arguments are given to justify the need for such transformations. It is noted that there have been cases of very significant underestimation of the customs value of goods compared to the real one. According to the Ministry of Economic Development and Trade, a significant part (60-70%) of the heads of customs authorities have poor knowledge of IT, foreign languages, and do not always know changes in customs legislation, in connection with which certification of the heads of these departments is provided (there are currently 150 of them).
There are imperfections in customs legislation, which may become an obstacle to Russia’s accession to the WTO, usually indicating following points:
· the possibility of arbitrariness on the part of customs when determining the customs value of goods;
· underdeveloped system of checkpoints and declaration places (the so-called “non-tariff protectionism”);
· restrictions for citizens on duty-free import of goods;
· problems of the structure of customs legislation itself.
One of the pressing issues of customs legislation is the determination of places for customs clearance of imported goods, the range of which is strictly limited for a number of goods. Thus, imported household appliances and electronics are now allowed to be declared only in temporary storage warehouses located in Moscow and the Moscow region, which is motivated by the need to combat the so-called. "gray" imports.
Since the current practice leads to a significant increase in transaction costs, the Ministry of Economic Development and Trade and the Federal Customs Service consider it advisable to lift the existing restrictions. Another argument in favor of abolishing restrictions on places of customs clearance was the position of some of our partners in negotiations on accession to the WTO. .
The following types of customs duties are established:
· customs fees for customs clearance;
· customs fees for customs escort;
· customs fees for storage.
The law also defines the payers of customs duties, the procedure for paying customs duties, as well as cases of exemption from their payment. In addition, fixed
rates of customs duties for customs escort and customs duties for storage. Rates of customs duties for customs clearance are established by the Government of the Russian Federation.
Conclusion
The country's budget is supported by export duties. The state's customs policy plays a decisive role in Russia's foreign economic relations. The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limit imports, making foreign goods less competitive in the domestic market.
There are 6 methods for determining customs value:
Transaction price method for homogeneous goods
Cost subtraction method
Cost addition method
Backup method
Transaction price method for identical goods
Method based on the transaction price of imported goods.
To carry out customs control over goods transported across the customs border of the Russian Federation, participants in foreign trade activities must provide certain documents confirming their right to carry out foreign trade activities. There are two ways to declare customs value. The first involves the use of a special declaration form (DTS-1 or DTS-2); the second allows for the declaration of customs value in the cargo customs declaration (CCD).
Similar documents
Economic content of customs value. General procedure determining the customs value of goods imported into the customs territory of the Customs Union. The system of customs value control in Russia, its shortcomings and ways of improvement.
course work, added 06/18/2013
Characteristics and functions of customs duties in the customs payments system. Types of customs duty rates, their characteristics and economic significance. Definition and methods of calculating the customs value of goods as the basis for calculating customs duties.
thesis, added 03/17/2015
course work, added 11/03/2013
The concept of customs value in the legislation of the Customs Union. Methods for calculating customs value based on the transaction value of imported, identical, homogeneous goods, using the subtraction method. Basic terms of delivery and their impact on the price structure of goods.
course work, added 12/06/2013
Methods for determining the customs value of goods. The role of customs duties in regulating foreign economic activity. Analysis of the main methods of evading customs duties. The importance of customs payments in the formation of budget revenues.
course work, added 10/27/2012
Methods for calculating customs duties, their types and characteristics. Ad valorem, specific and combined customs duty rates. Classification of goods according to various criteria, determination of product code. The practice of applying customs duties in Russia.
test, added 11/11/2009
The procedure for determining the customs value of goods imported into the customs territory of Russia. Dynamics and features of the import of goods through Nakhodka customs, a mechanism for controlling their cost. Improving the system for controlling the customs value of goods.
thesis, added 04/06/2011
The procedure for declaring the customs value of goods. List of documents to confirm information on customs value declared when declaring goods imported into and exported from the territory of the Customs Union, their content and requirements.
test, added 10/16/2014
The concept of customs value, its declaration. Methods for determining customs value based on the transaction value of imported goods, with identical goods, with similar goods, Based on subtraction or addition of value. Declaration of customs value.
course work, added 05/23/2014
The concept and basic principles of customs valuation and customs value of goods. System for monitoring the customs value of goods. System of methods for determining customs value. Customs value of goods as an element of customs tariff regulation.
Cpossession
INTRODUCTION……………………………………………………………………. 2
CHAPTER 1. CUSTOMS TARIFF AS AN INSTRUMENT FOR REGULATING FOREIGN ECONOMIC ACTIVITY…. 3
CHAPTER 2. PROCEDURE FOR FORMATION AND APPLICATION OF CUSTOMS TARIFF IN THE RF…………………………….……………… 7
2.1. Formation of customs tariffs in the Russian Federation..……………………….……… 7
2.2. Application of customs tariffs in the Russian Federation……….………..……………… 12
CHAPTER 3. MECHANISM OF PRACTICAL IMPLEMENTATION……….……. 16
CONCLUSION ………………………………………………………………. 21
LIST OF REFERENCES …………………………. 23
INTRODUCTION
IN market economy The state regulates foreign economic activity in order to ensure the security of the country and protect national interests. The activities of government bodies to regulate foreign trade activities are carried out in almost all countries of the world, but its scale, forms and methods, specific goals and objectives are determined by each country, based on its scale, position in modern world, external and domestic policy states.
A classic instrument for regulating foreign trade is the customs tariff, which, by the nature of its action, is an economic regulator of foreign trade1.
When forming a customs tariff, the relationship between customs duties and internal taxes is not always taken into account, which does not ensure the optimal structure and level of taxes in the state as a whole.
Low quality of the legal framework, 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 dissemination of such a phenomenon as “regional law-making”.
In my course work, I set a goal - to consider the procedure for the formation and application of customs tariffs in the Russian Federation, as well as to explore the mechanism of practical implementation.
CHAPTER 1. CUSTOMS TARIFF AS AN INSTRUMENT FOR REGULATING FOREIGN ECONOMIC ACTIVITY
Customs tariff, depending on the context, can be defined as:
An instrument of trade policy and government regulation of the country’s domestic market in its interaction with the world market;
A set of rates of customs duties 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 particular product is exported or imported into the customs territory of a country. In this case, the concept of a customs tariff completely coincides with the concept of a customs duty2.
Typically, a customs tariff is applied at the national level, but in cases where a number of countries unite into a trade and economic grouping and create their own customs union, the customs tariff becomes a common instrument of foreign trade regulation, common for all participating countries in their trade relations with third countries. An example of a customs union that unites all participating countries into a single customs territory with a single customs tariff is the European Economic Society
Customs tariffs are based on commodity classifiers containing a list of goods distributed according to the appropriate scheme. Currently, the most common classifier of goods traded in international trade is the Harmonization System for Description and Coding of Goods. Along with it, the Brussels Customs Nomenclature and the UN Standard International Trade Classification are used.
Typically, customs tariffs have several columns of tax rates: a maximum duty column, a minimum duty column, and a preferential duty column. Maximum duties apply to goods from countries with which there are no trade treaties and agreements. Minimum duties apply to
goods of those countries with which there are trade treaties or agreements providing for the provision of most favored nation treatment.
The customs tariff of the Russian Federation is a set of rates of customs duties applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Classification of Foreign Economic Activity. The procedure for the formation and application of the customs tariff of the Russian Federation is established by the Law of the Russian Federation “On the Customs Tariff”. The above-mentioned law defines the main goals of the customs tariff of the Russian Federation:
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 the territory of the Russian Federation;
Protecting the Russian economy from the adverse effects of foreign competition;
Providing conditions for effective integration of the Russian Federation into the world economy.
In Russia, the role of tariff regulation of foreign trade activities is increasing, and the import tariff is developing and improving. This is explained by the fact that during the transition from a centrally planned economy to a market economy, the customs tariff can best serve as a mechanism for adapting the Russian economy to the world market. Unlike quantitative restrictions, which are measures of an administrative and technical nature, a customs tariff does not interrupt the connection between the world market and the national economy, because is the only flexible economic regulator for the import of specific goods.
The Ministry of Economic Development and Trade of the Russian Federation is actively involved in the process of developing proposals for introducing changes and additions to the customs tariff of the Russian Federation. this work carried out within the framework of the Commission of the Government of the Russian Federation on protective measures in foreign trade and customs and tariff policy. Currently, within the framework of this commission, work is being carried out to clarify the list of goods originating from developing countries and in respect of which tariff preferences will be provided. Taking into account the current economic situation in Russia, it is planned to significantly reduce the list of these goods.
Another important circumstance, unfortunately, which has not yet been properly implemented, is the need to consider the customs tariff as an integral part of a unified tax system, which means that it is necessary to consider customs payments in close connection with internal taxes, ensuring optimization of the level of the tax structure as a whole.
In modern conditions, when determining the level of customs tariff taxation in general and developing proposals for establishing specific rates of customs duties, the priority main tasks, the solution of which should be ensured with the help of a tariff, are the following:
Ensuring the formation of the federal budget revenue through customs payments.
Protecting the domestic market and creating opportunities for the development of national production.
Creating the necessary prerequisites to stimulate development
competition.
Receiving trade and political concessions from countries that are trading partners of the Russian Federation.
Ensuring solutions to socially significant problems, creating opportunities to mitigate crisis situations and social tension.
It is obvious that when developing customs tariff regulation measures, it is necessary to take into account all the factors listed above.
In international customs practice, this is the basis of customs tariffs and statistics, the world standard for the classification of goods. On this basis, it will be possible to improve the procedure for collecting customs duties by strengthening control over determining the country of origin and customs value of goods.
CHAPTER 2.
PROCEDURE FOR FORMATION AND APPLICATION OF CUSTOMS TARIFF IN THE RF
2.1. Formation of customs tariffs in the Russian Federation
The Customs Code of the Russian Federation stipulates that goods transported across the Russian customs border are subject to customs duties in accordance with the Law of the Russian Federation “On Customs Tariffs”.
Customs duty is a mandatory fee collected by customs authorities when importing or exporting goods and is a condition of import or export3.
Customs duties perform three main functions:
Fiscal, which refers to 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 local producers from unwanted foreign competition;
Balancing, which refers to export duties established to prevent unwanted exports of goods, domestic prices, which for one reason or another are lower than world prices4.
Classification of customs duties.
By payment method:
A) ad valorem - calculated as a percentage of the customs value of taxed goods (for example, 20% of the customs value);
B) specific - charged in the established amount per unit of taxable goods (for example, 10 dollars per 1 ton);
C) combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than 10 dollars per 1 ton).
By object of taxation:
A) import - duties that are imposed on imported goods when they are released for free circulation on the domestic market of the country. They are the predominant form of duties applied by all countries of the world to protect national producers from foreign competition;
B) export - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods, and are aimed at reducing exports and replenishing the budget;
C) transit – duties that are imposed on goods transported in transit through the territory of a given country. They are extremely rare and are used primarily as a means of trade war5.
The nature:
A) seasonal - duties that are used to quickly regulate international trade in seasonal products, primarily agricultural. Typically, their validity period cannot exceed several months per year, and for this period the normal customs tariff on these goods is suspended;
B) anti-dumping - duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such import causes damage to local producers of such goods or interferes with the organization and expansion of national production of such goods;
C) countervailing duties - duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods6.
By origin:
A) autonomous - duties imposed on the basis of unilateral decisions of the country's government authorities. Typically, the decision to introduce a customs tariff is made into law by the state's parliament, and specific rates of customs duties are established by the relevant department (usually the ministry of trade, finance or economy) and approved by the government;
B) conventional (negotiable) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade, or a customs union agreement;
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. The purpose of preferential duties is to support the economic development of these countries by
expanding their exports.
By bet type:
A) permanent - a customs tariff, the rates of which are established at a time by government authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have fixed rate tariffs;
B) variable – customs tariff, the rates of which can change in cases established by government authorities (when the level of world or domestic prices changes, the level of government subsidies).
By calculation method:
A) nominal – tariff rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation to which a country is subject to its imports or exports;
B) effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods7.
Customs duty is understood as a payment collected by customs authorities when goods are imported into the customs territory of Russia or exported from this territory and is an integral condition of such import or export. The question of the legal nature of this payment remains open to this day. The views of scientists dealing with this issue are differentiated into two types: some believe that a customs duty is a tax, while others equate it to a fee8.
The obligation to pay tax is determined by public interests - the interests of the state. The obligation to pay customs duties is based on the interests of the payer. In the subject entrepreneurial activity There is always a choice: to bring goods from abroad or to purchase imported goods in Russia. The presence of such an alternative determines the special place of customs duty.
In a market economy and liberalization of foreign trade activities, customs duties have become the most important economic regulator of foreign trade activities. With the help of customs duties, the state can encourage the import or export of relevant goods or limit them, put them on an equal footing. economic conditions goods of domestic producers and similar goods of their foreign competitors, to pursue certain economic, scientific, technical, environmental, monetary and financial policies in the field of foreign economic activity, to direct the activities of foreign economic activity subjects in the direction of national, national interests.
The tendency to reduce customs duty rates and to increase their differentiation by groups of goods and specific products was due to objective factors. The development of the international division of labor required a weakening of protectionism. Specialization of national economies, including subject, detail and technological, required differentiation of the foreign trade policies of countries by groups, types of products and stages of technology and justification of customs duties on products and groups of products, taking into account the external and national conditions of their production and sale. The solution to this problem is possible only from the standpoint of the general theory of prices and differential rent, i.e. duties should be considered as international differential rent.
IN economic theory and in the practice of economic activity, two main forms of differential rent are well known - according to fertility and location.
Differences in land fertility serve as a natural basis for differentiation of production costs in agriculture: higher costs on less fertile lands and lower costs on more fertile ones. The limited availability of fertile lands determines the need to exploit less fertile ones and, since their products are necessary for society, their individual costs on relatively poorer lands regulate market prices. At these prices, additional differentiated income is realized on the best lands, which is appropriated by the owner of the land in the form of differential rent9.
Differential rent is also formed as a result of different locations of plots of land and differentiation of transport costs.
In the system of the world economy, in addition to those indicated, another form of differential rent is possible, arising on the basis of stable differences in the national costs of production of different countries, due to differences in the system of general education and vocational training national personnel, in the level of development of sciences and scientific research and their application in the national economy, which, in turn, is determined by the wealth of the country and its investment opportunities, the level of technology, technology, production organization, etc. For example, low production costs, high quality products of economically developed countries are not determined by the wealth of their natural resources - many of them are large importers of raw materials and energy resources, and not by the favorable situation of these countries, but, mainly, by those factors mentioned above10.
2.2. Application of customs tariffs in the Russian Federation
Ad valorem duties are similar to a proportional sales tax and are usually applied when taxing goods that have qualitatively different characteristics within the same product group. Strength ad valorem duties are that they maintain the same level of protection of the domestic market regardless of fluctuations in product prices, only budget revenues change. For example, if the duty is 20% of the price of a product, then if the price of the product is $200, budget revenue will be $40. If the price of a product increases to $300, budget revenues will increase to $60; if the price of a product drops to $100, it will decrease to $20. But regardless of the price, an ad valorem duty increases the price of an imported product by 20%. The weakness of ad valorem duties is that they require customs assessment of the value of the goods for the purpose of imposing duties. Since the price of a product can fluctuate under the influence of numerous economic (exchange rates, interest rates, etc.) and administrative (customs regulations) factors, the application of ad valorem duties is associated with subjective assessments, which leaves room for abuse.
Specific duties are usually imposed on standardized goods and have the undeniable advantage of being easy to administer and, in most cases, leaving no room for abuse. However, the level of customs protection through specific duties is highly dependent on fluctuations in product prices. For example, a specific tariff of $1,000 on one imported car restricts the import of a $8,000 car much more strongly, since it is 12.5% of its price, than a $12,000 car, since it is only 8.3% of its price. As a result, when import prices rise, the level of protection of the domestic market through a specific tariff falls. But, on the other hand, during an economic downturn and falling import prices, a specific tariff increases the level of protection of national producers.
Typically, these special types of duties are applied by a country either unilaterally for purely protective purposes against attempts at unfair competition on the part of its trading partners, or as a response to discriminatory and other actions that infringe on the interests of the country on the part of other states and their unions. The introduction of special duties is usually preceded by an investigation, commissioned by the government or parliament, into specific cases of abuse of market power by trading partners. During the investigation process, bilateral negotiations are held, positions are determined, possible explanations for the situation are considered, and other attempts are made to resolve differences politically.
The introduction of a special tariff usually becomes a last resort, which countries resort to when all other means of resolving trade disputes have been exhausted.
With the specialization of national production, one and the same country may have competitive advantages in certain types of products in the production of which it specialized, but not have such advantages in other types of products. It will export products that correspond to its production specialization and import non-core products, the national production of which for one reason or another is not economically feasible11.
International production costs are formed in fierce competition on the basis of national production costs of core, specialized products supplied to the world market by their main manufacturers, who have certain competitive advantages in the field of natural production conditions. The above advantages provide a relatively low level of national costs for the production of specialized products and, accordingly, other things being equal, a lower level of national and world prices compared to national costs and prices for similar types of products sold in the national markets of countries that are not exporters.
These differences between national and world costs and prices, determined by relatively stable differences in national conditions of production in different countries, and are the objective basis for the formation of customs duties.
Consideration of the nature of customs duties allows us to draw a conclusion about the dual nature of its essence. This category is considered both as a protective measure and as a source of government revenue. In other words, customs duties, in addition to the regulatory impact, also carry a fiscal burden.
CHAPTER 3. MECHANISM OF PRACTICAL IMPLEMENTATION
When considering the mechanisms of customs and tariff regulation of foreign trade activities, it is necessary to take into account that the regulatory mechanism must fit into the international trading system. A country that does not take into account the norms and rules in force in the world economy is doomed to constant trade conflicts and will remain on the periphery of the international division of labor. Only participation in the World Trade Organization will give Russian goods access to a number of markets that are still virtually closed to them, will make it possible to stop discrimination against Russian exports, and will provide the opportunity to consider controversial issues in international bodies. It is necessary to learn to defend national interests using the methods that the WTO recognizes today. The gradual approximation of customs regulation to these requirements must be organized in such a way as not to cause significant damage to national interests12.
In order to increase the efficiency of import customs duty rates, primarily from the point of view of fulfilling the protectionist and fiscal functions of the customs tariff, the State Customs Committee of Russia, since 1992, has been actively developing proposals for the use of specific and combined rates of import customs duties.
Specific and combined rates of import customs duties are applied to a significant number of food products, alcoholic beverages, tobacco products, clothing, footwear, television and video equipment, cars, and furniture.
The use of these types of import customs duty rates makes it possible, firstly, to significantly minimize losses in the payment of customs duties in cases of declaring goods using deliberately distorted data on customs value, and secondly, to a certain extent to prevent the import of low-quality goods13.
In addition to the protectionist function of the customs tariff, its regulatory function is important, which consists in creating favorable conditions for the import into the territory of the Russian Federation of raw materials, components, equipment and other goods that are completely or partially absent from the domestic market and are necessary for organizing the successful functioning of domestic production. When participating in the development of proposals on the level of rates of import customs duties on goods necessary for the successful functioning and further development of domestic industry, the State Customs Committee of Russia, in particular, proceeds from the following considerations:
Following the principle of customs tariff escalation, it is assumed that the rates of import customs duties on most finished products should be higher than the rates on raw materials or components from which they are made;
The need to impose minimum rates of import customs duties on technological equipment and raw materials, the production of which does not exist in the Russian Federation and is not planned in the near and medium term14.
Of no small importance in the mechanism of customs and tariff regulation is the preference scheme of the Russian Federation, according to which tariff preferences are provided for a number of goods originating from developing countries.
It should be noted that the issue of extending duty-free trade to all goods originating from the CIS member states15 remains problematic, although work on the formation of a free trade zone is being carried out.
An example of this is the introduction in January 1999 by the Government of Kazakhstan of quantitative restrictions on the import of 21 product and industry items in trade with Russia16, as well as the decisions taken by the Government of the Russian Federation to levy import customs duties on white sugar originating from the CIS member states, excluding countries – members of the Customs Union.
It must be said that currently customs payments account for about one third of the federal budget revenues. This indicator indicates a fairly large dependence of the budget on foreign economic activity, as well as the fact that customs policy in current conditions plays an extremely important role.
In modern conditions, when determining the level of customs tariff taxation in general and developing proposals for establishing specific rates of customs duties, the main priority tasks, the solution of which should be ensured with the help of a tariff, are the following:
1. Ensuring the formation of the federal budget revenue through customs payments.
2. Protecting the domestic market and creating opportunities for the development of national production.
3. Creation of the necessary prerequisites to stimulate the development of competition.
4. Receiving trade and political concessions from countries that are trading partners of the Russian Federation.
5. Ensuring the solution of socially significant problems, creating opportunities to mitigate crisis situations and social tension.
It is obvious that when developing customs tariff regulation measures, it is necessary to take into account all the factors listed above. However, it should be especially noted that in connection with Russia’s accession to the WTO, customs tariff rates will inevitably become the subject of negotiations, which is a limiting factor in developing optimal, from the point of view of other factors, levels of tariff rates17.
Currently, domestic producers are increasingly attempting to solve problems caused by the inadequacy of internal taxes by changing customs and tariff regulations. However, this approach does not, as a rule, provide a solution to the problems of domestic producers, while at the same time violating the mechanism and balance of the multifunctional instrument of the customs tariff due to excessive, unjustified strengthening of the protectionist function.
The main problem is to ensure balance and parity of the tasks at hand, some of which are multidirectional.
Measures to solve fiscal problems and protect domestic producers may contradict measures aimed at developing competition and solving social problems.
Obviously, the optimal rates of customs duties can be considered to be those that allow achieving maximum effect in the interrelated solution of the above problems. Therefore, the task of optimizing tariff regulation measures is currently one of the most pressing, but difficult to implement in practice18.
An analysis of the current customs tariff rates allows us to make an unambiguous conclusion that at present, for a number of goods, the state actually takes a strict protectionist position, in some cases making their import economically unprofitable by establishing a high level of customs duties.
Such goods include, for example, cars, clothing, shoes, furniture, household appliances, and certain types of food. At the same time, the solution of such problems as the development of competition and ensuring social interests (the interests of consumers) is often ignored, and the efficiency of the implementation of the fiscal function (“unidirectional” with protectionist) is also reduced. Thus, a coordinated solution to the problems at hand is not provided.
A well-thought-out customs policy can change the structure of imports in favor of high-quality and high-tech goods and help reduce prices for both imported and domestic products.
However, as already noted, achieving the goals and objectives in the field of customs policy largely depends on how successfully the customs authorities implement their functions in practice.
CONCLUSION
In his course work on the topic “The procedure for the formation and application of the customs tariff of the Russian Federation. Mechanism for practical implementation" I reviewed the Law of the Russian Federation of May 21, 1993. No. 5003 – 1 “On customs tariffs”, as well as mechanisms for implementing customs tariffs.
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: replenishing the budget revenue (up to 50% of the federal budget revenue 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 about joining this organization (for this purpose, according to an agreed schedule, the highest customs tariff rates are forced to be reduced).
Customs and tariff regulation is the most important and labor-intensive process, which includes several interrelated operations:
Determination of the country of origin of the goods;
Determination of the customs value of goods;
Determination of customs duties.
To others important tool optimization of the customs tariff should be the replacement of part of the combined rates of import customs duties with specific ones, which will allow for more effective protection of domestic producers of goods, in particular agricultural goods.
The current Commodity Nomenclature for Foreign Economic Activity complies with Russia’s international obligations, but does not sufficiently reflect the needs of economic regulation. Consistent efforts are needed to refine the nomenclature so that any tariff item is clearly identified by the appropriate code. Tariff differentiation is a necessary condition for improving structural regulation.
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 entire range of possible consequences.
LIST OF REFERENCES USED
Regulatory acts:
Federal Law of April 14, 1998 No. 63-FZ “On measures to protect the economic interests of Russia in foreign trade in goods”
Special literature:
Administrative Law: Textbook / Ed. L.L. Popova. M., 2002. Current problems of improving customs policy in Russia//State and Law 2002. No. 10. p. 57.
D. V. Vakorin, E. A. Vakorina. Customs and tariff regulation of foreign economic activity and customs value: Textbook. Tyumen: Tyumen Publishing House state university, 2008. 252 p.
Ershov A.D. International customs relations. St. Petersburg, 2000.
Ershov A.D. Fundamentals of management and organization in customs affairs: tutorial. – St. Petersburg. 1999. P. 184.
Karamzin SV. Customs policy: the problem of implementation: Materials of the round table meeting “Current problems of modern customs policy in Russia.” – M: RIO RTA, 1996.
Kozyrin A.N. Customs law of Russia. A common part. – M.: 1995. P. 20.
Currency regulation in Russia: Collection of basic regulations on issues of currency regulation and currency control / Ed. T.P. Bazarova. – M.: Law and Law, UNITY, 1996.
Gabrichidze B.N., Chernyavsky A.G. Course on customs law of the Russian Federation: Textbook for universities. M., 2002.
Demchenko A.A. About application programmatically - target management V customs service// Regulation of foreign trade activities and the evolution of customs policy. Abstracts of reports of the international scientific and practical conference. – M.: RIO RTA, 1996.
Kislovsky Yu.G. History of customs of the Russian state. M., 1995.
Kozyrin A.N. Currency control of foreign trade activities. M., 1998.
Kozyrin A.N. Commentary on the Law of the Russian Federation “On Customs Tariffs”. M., 2001.
Krasheninnikov V.M., Kutepov A.N. Economic activity customs authorities. M., 1995.
Lozbenko L.A. Conventional regulation of foreign economic activity. M., 2000.
Mosentsova E.M., Mokrov G.G. Economic potential of the customs territory of Russia: Ref. – inf. Material. M.: RIO RTA, 1997.
Naumov V.V. Prospects for the development of foreign trade of the Russian Federation at the beginning of the 21st century. – M.: RIO RTA, 1996.
Fundamentals of customs: Textbook. manual in VII Issue. I: Development
customs affairs in Russia / Scientific. ed. Dzyubenko. – M.: RIO RTA, 1995.
Sandrovsky K.K. International customs law: Textbook. Kyiv, 2001.
Presnyakov V.Yu. State regulation of Russian foreign trade in the context of the transition to a market economy: Problems and prospects. – M.: RIO RTA, 1997.
Customs policy in Russia in new conditions: Materials of a scientific and practical conference (November 24, 1998) / RTA State Customs Committee of the Russian Federation. M., 1999.
Customs law: Textbook / Answer. Ed. A.F. Nozdrachev. M., 1998.
Fillipenko SV. Customs regulation in the system government controlled Russian Federation. – M.: RAGS, 1999.
Chernyshov S.V. Mechanism for regulating international trade: GATT norms and rules: Coll. scientific works. – VNIKI, 1996. pp. 29 – 30.
Economic security of the country: customs methods and means of ensuring it: Abstracts of reports of a scientific and practical conference. – M.: RIO RTA, 1995.
Legal encyclopedia / Under general. ed. B.N. Topornina. M., 2001.
Introduction
The state's customs policy plays a decisive role in Russia's foreign economic relations.
The relevance of this topic of the essay is determined primarily by the inevitable cooperation of the countries of the world among themselves through international trade. Thus, a competent customs policy of the state underlies its stability and significance on the world stage.
The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limit imports, making foreign goods less competitive in the domestic market. Therefore, some of the methods of government regulation are aimed at protecting the domestic market from foreign competitors and therefore relate primarily to imports. Another part of the methods has as its task the formation of exports.
Means of regulating foreign trade can take various forms, including those directly affecting the price of goods (tariffs, taxes, excise taxes and other duties), and limiting the value or quantity of incoming goods.
The most common means are customs tariffs, the purposes of which are to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typical for developed countries) or protect national producers (mainly in labor-intensive industries).
That is why it is important to assess the effectiveness of customs taxation, give a general description of customs duties, and also analyze customs tariffs as a register of taxable commodity items.
Economic content and mechanism of application of customs duties
The concept of customs duty, its nature, functions and types
The mechanism for customs regulation of foreign trade activities in Russia is much less developed than the system of non-tariff restrictions, which currently essentially acts as a system of export control. The customs mechanism began to take shape in Russia since the creation of customs borders and the adoption in 1993 of fundamental laws: the Customs Code and the Law “On Customs Tariffs”.
Despite the fact that customs regulation lags behind the principles of the mechanism for coordinating foreign trade activities as a whole, it develops on an economic basis and consists of several parts: export and import tariffs and duties, the procedure for calculating and confirming the customs value and the country of origin of the imported goods, preference regime and customs regimes possible placement of goods, which together form the basis for calculating the amount of customs duties and taxes.
Customs taxation -- these are relations that develop between organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code of the Russian Federation, on the one hand, and customs and tax authorities, on the other, regarding the calculation and payment of customs taxes. Most often, these relations are directly related to the implementation of foreign trade activities.
When moving goods across the customs border of the Russian Federation and in other cases mentioned in the Customs Code, the following customs duties are established:
1) import customs duty;
2) export customs duty;
3) VAT charged when importing goods into the customs territory of the Russian Federation;
4) excise tax levied when importing goods into the customs territory of the Russian Federation;
5) customs duties:
* fee for issuing licenses and renewing them;
* fee for issuing a qualification certificate for customs clearance and renewing its validity;
* customs fees for customs clearance;
* customs fees for storing goods;
* customs fees for accompanying goods;
* fee for information and consultation on customs matters;
* fee for making a preliminary decision;
* fee for participation in customs auctions.
The current list of customs duties is open, which legally provides the possibility of introducing new indirect taxes, levied, as a rule, on imported goods.
Customs duty is a mandatory payment to the federal budget collected by customs authorities when importing goods into the customs territory of the Russian Federation or exporting goods from this territory, as well as in other cases established by the customs legislation of the Russian Federation, for the purpose of customs tariff regulation of foreign trade activities in economic interests Russian Federation. Payment of customs duties is mandatory and is ensured by measures of state coercion.
Goods and vehicles transported across the Russian customs border are subject to customs duties in accordance with Law of the Russian Federation "On Customs Tariffs", Federal Law No. 74-FZ dated 27.05.00"On introducing amendments to the Law of the Russian Federation "On Customs Tariffs", Decree of the Government of the Russian Federation No. 1560 of December 27, 1996.
In international practice, the following classification of types of customs duties is distinguished:
I. Depending on the direction of movement of goods, they are divided into:
Ш imported (imported),
Ш export (export),
Sh transit.
In the law of the Russian Federation “On government regulation foreign trade activities" (Article 14) it is reflected that import and export customs duties are established "in order to regulate import and export operations, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the Russian economy."
Import duties serve a protectionist function, protecting the domestic market from foreign competitors. Their effect is not limited only to the rise in price of imported goods, but also makes it possible to increase domestic prices for domestic goods to the level of world prices, increased by the amount of customs duties.
Export duties serve mainly to limit the export outside the country of goods and raw materials necessary for its national economy, and only then to replenish the budget revenues,
Transit duties, which are currently not used almost anywhere, including in Russia, are levied on goods transported through the customs territory of the country in transit to other countries and, as a rule, serve as a kind of regulator to curb transit cargo flows.
II. According to the method of calculation, customs duties are divided into:
Sh ad valorem duties,
Ш specific,
Ш combined.
The Law of the Russian Federation “On Customs Tariffs” (clause 2 of Article 3) assigns to the Government of the Russian Federation the right to determine and change customs duty rates. For these purposes, he established a special Commission on protective measures in foreign trade and customs tariff policy - a coordinating body, which, among other things, was charged with preparing proposals for the Government of the Russian Federation in the field of tariff measures to regulate foreign trade activities, providing for changes in customs duty rates.
Customs duty rates can be differentiated depending on the product code according to the Commodity Nomenclature of Foreign Economic Activity and its country of origin. So, for example, when importing goods from countries to which Russia provides most favored nation treatment in trade and political terms, the so-called basic (or marginal) rates of customs duties are applied. But for goods originating from the so-called developing countries, preferential rates of customs duties apply, the amount of which is 75% of the base rates.
Rates of customs duties on the same goods cannot change more than once every six months. At one time, rates cannot be increased by more than 10 percentage points for ad valorem rates and an equivalent amount for specific ones.
It is customary to classify the so-called special types of duties into a separate group. Used to protect the domestic market from the import of a certain type of product or types of goods. These include safeguard, anti-dumping and countervailing duties.
Special duties are used either as a protective measure against the import of goods into Russia in quantities and under conditions that could cause irreparable damage Russian manufacturers similar goods, or as a response to discriminatory actions against Russia by other states or their unions.
Anti-dumping duties are intended to protect the Russian domestic market from the import of goods at dumping prices, that is, when the export of such goods and their sale in our country are carried out at lower prices than in the domestic market of the manufacturing country.
The condition for constant dumping is market segmentation, i.e., dividing it into several parts. By singling out one internal segment of the market (due to transport costs, customs tariffs, etc.), monopolies raise prices on it, receiving monopoly profits. The latter make it possible to sell part of the goods on the foreign market at reduced prices. Constant dumping is associated with the policy of ousting a competitor through low prices; Subsequently, the company usually raises prices again, bringing them to a value higher than the initial price of ruined competitors. One-time dumping occurs due to the need to get rid of an accidental excess of goods by selling them on the foreign market at low prices.
For the national economy, constant dumping is most dangerous, since it leads to the ruin of national producers with the subsequent “pumping” of monopoly profits to foreign producers.
In practice, it is difficult to differentiate between the above types, since it is impossible to clearly identify the final intentions of the company selling at reduced prices. For this reason, when deciding to impose anti-dumping duties, countries primarily take into account damage to the national industry in connection with the import of a given product. National and international courts generally accept cases of dumping and anti-dumping duties where there is “significant harm” to a domestic industry.
The detection of dumping causes the imposition of an anti-dumping duty, the value of which is several times higher than the usual one. Anti-dumping duties are levied on the entire volume of goods supplied at unreasonably low prices (sometimes over a period of several years), and therefore can amount to a significant amount. It is impossible to determine the size of the anti-dumping duty in advance, although its size should be determined as the difference between the “normal” price of the product on the national market and the price of the dumping company.
Countervailing duties are applied to goods imported into the customs territory of Russia, in the production or export of which government subsidies were directly or indirectly used. The need for such duties is due to the fact that the use of subsidies leads to an artificial reduction in the costs of producing goods and, consequently, to a reduction in prices for them when exported (including to our country).
III. From the nature of origin:
Autonomous - introduced on the basis of unilateral decisions of government bodies of the country;
Conventional - established on the basis of bilateral or multilateral agreements, such as GATTT;
Preferential - duties at lower rates than the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal is to support the economic development of these countries.
IV. By bet type:
Constant - a customs tariff, the rates of which are established at a time by government authorities and cannot change depending on the circumstances.
Variables - customs tariff, the rates of which may change in cases established by government agencies. Such rates are quite rare; they are used, for example, in Western Europe as part of the common agricultural policy.
V. By calculation method:
Nominal - customs rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation to which a country is subject to its imports and exports.
Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods.
Customs duty is one of the price categories. This requires an individual approach to justifying duties for each specific type of goods and coordinating them with national and world price costs, taking into account parameters of consumer properties and quality of goods, etc. Based on this, the functions of customs duties are not only fiscal, but also regulatory in nature.
The fiscal function of customs duties is to replenish the federal budget.
The regulatory function, in turn, manifests itself either as a stabilizing one, when, through customs duties, the conditions of competition for imported goods and domestically produced goods, and thus does not create advantages either for tex or for others, or as protectionist - when, through customs duties, the access of imported goods to the domestic market is limited, and at a high level of the duty barrier, the actual one. ban on their import. It can also be of a stimulating nature - when customs duty rates are set below the difference between national and world prices, thereby creating ample opportunities (incentives) for importing goods.
The controlling function is that thanks to customs duties, payments, and their gross amount, one can judge the volume of exports and imports of goods. You can evaluate the foreign trade balance, as well as the structure of exports and imports, and based on these data, use the regulatory function to stimulate exports in a certain industry, or create favorable conditions for the development of lagging industries.
The purpose of this course work: to study the procedure for establishing customs duty rates and the mechanism for their practical implementation.
To achieve this goal, it is necessary to solve the following tasks:
1. Consider theoretical aspects studying customs duty rates;
2. Highlight the essence of customs duty rates;
3. Consider the legal basis for the establishment and application of customs rates;
INTRODUCTION……………………………………………………………………………….……….3
CHAPTER 1. THEORETICAL BASIS OF THE SYSTEM OF CUSTOMS DUTIES……………………………………………………………..…...…….....5
Concept and classification of customs duties…………………..…...5
The procedure for establishing and applying customs duty rates....14
CHAPTER 2. MECHANISMS FOR THE PRACTICAL IMPLEMENTATION OF CUSTOMS DUTIES RATES……….……………………………………………………………...16
2.1. The procedure for calculating customs duty rates…………......16
2.2. Practical implementation of customs duty rates in the Customs Union………..18
CONCLUSION…………………………………………………………………………………26
BIBLIOGRAPHY…………………………
Files: 1 file
INTRODUCTION………………………………………………………… ……….……….3
CHAPTER 1. THEORETICAL BASIS OF THE SYSTEM OF CUSTOMS DUTIES……………………………………………………………..…...…… .....5
- Concept and classification of customs duties…………………..…...5
- The essence of customs duty rates…………...…..…………….....12
- The procedure for establishing and applying customs duty rates....14
CHAPTER 2. MECHANISMS FOR PRACTICAL IMPLEMENTATION OF CUSTOMS DUTIES RATES……….……………………………………………………………... 16
2.1. The procedure for calculating customs duty rates…………......16
2.2. Practical implementation of customs duty rates in the Customs Union………..18
CONCLUSION……………………………………………………………………26
REFERENCES…………………………………………………….……28
INTRODUCTION
The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limit imports, making foreign goods less competitive in the domestic market. Therefore, some of the methods of government regulation are aimed at protecting the domestic market from foreign competitors and therefore relate primarily to imports. Another part of the methods has as its task the formation and maintenance of exports.
Means of regulating foreign trade can take various forms, including those directly affecting the price of goods (tariffs, taxes, excise and other duties), and those limiting the value or quantity of incoming goods (quantitative restrictions, licenses, “voluntary” export restrictions, etc. .).
The most common means are customs duties, the purposes of which are to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typical for developed countries) or protect national producers (mainly in labor-intensive industries).
That is why the collection of customs duties and their calculation is an important and relevant topic in the system of international relations.
The purpose of this course work: to study the procedure for establishing customs duty rates and the mechanism for their practical implementation.
To achieve this goal, it is necessary to solve the following tasks:
1. Consider the theoretical aspects of studying customs duty rates;
2. Highlight the essence of customs duty rates;
3. Consider the legal basis for the establishment and application of customs rates;
4. Study the mechanism for the practical implementation of customs duty rates in the Customs Union.
Object of study: system of customs duty rates.
Subject of research: mechanism for implementing the system of customs duty rates within the Customs Union.
CHAPTER 1. THEORETICAL BASIS OF THE SYSTEM OF CUSTOMS DUTIES RATES
1.1. Concept and classification of customs duties
In fact, no state, when forming its budget, can do without using fees and duties in its tax system. And although the amount of collected duties in the state budget, as a rule, does not occupy a significant place, nevertheless, they are given important independent financial significance. In Russian legislation, there are three types of duties: state, registration and customs.
State duty is charged for a number of services in favor of the payer - acceptance of statements of claim and other documents by the court, performance of notarial acts, registration of civil status acts, issuance of documents, etc.
Registration fees are charged when a person applies for a patent for an invention, industrial design, etc.
Customs duties are charged when performing export-import transactions.
In the legal and economic literature there is no single idea about the nature of customs duties and the functions they perform.
From the standpoint of general economic theory, it seems possible to explain the economic nature of customs duties, determine their functions, and clearly formulate the principles and methods of their quantitative justification.
Customs duty is a mandatory payment collected by customs authorities when importing or exporting goods and is a condition of import or export.
Customs duties perform three main functions:
1. Fiscal, which refers to import and export duties, since they are one of the revenue items of the state budget.
2. Protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition.
3. Balancing, which refers to export duties established to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.
There is the following classification of customs duties.
1. According to the method of collection:
a) ad valorem - calculated as a percentage of the customs value of taxed goods (for example, 20% of the customs value);
b) specific - charged in the established amount per unit of taxable goods (for example, 10 dollars per 1 ton);
c) combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than 10 dollars per 1 ton).
Ad valorem duties are similar to a proportional sales tax and are usually applied when taxing goods that have qualitatively different characteristics within the same product group. The strength of ad valorem duties is that they maintain the same level of protection for the domestic market regardless of fluctuations in product prices, only budget revenues change. For example, if the duty is 20% of the price of a product, then if the price of the product is $200, budget revenue will be $40. If the price of a product increases to $300, budget revenues will increase to $60; if the price of a product drops to $100, it will decrease to $20. But regardless of the price, an ad valorem duty increases the price of an imported product by 20%. The weakness of ad valorem duties is that they require customs assessment of the value of the goods for the purpose of imposing duties. Since the price of a product can fluctuate under the influence of numerous economic (exchange rates, interest rates, etc.) and administrative (customs regulations) factors, the application of ad valorem duties is associated with subjective assessments, which leaves room for abuse.
Specific duties are usually imposed on standardized goods and have the undeniable advantage of being easy to administer and, in most cases, leaving no room for abuse. However, the level of customs protection through specific duties is highly dependent on fluctuations in product prices. For example, a specific tariff of $1,000 on one imported car restricts the import of a $8,000 car much more strongly, since it is 12.5% of its price, than a $12,000 car, since it is only 8.3% of its price. As a result, when import prices rise, the level of protection of the domestic market through a specific tariff falls. But, on the other hand, during an economic downturn and falling import prices, a specific tariff increases the level of protection of national producers.
The combined rate includes both cost and quantity indicators of the goods being moved. Moreover, depending on the type of combined rate, the amount of customs duty can be determined either by comparison or by adding the resulting values.
2. By object of taxation:
a) import - duties that are imposed on imported goods when they are released for free circulation on the domestic market of the country. They are the predominant form of duties applied by all countries of the world to protect national producers from foreign competition;
b) export - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods, and are aimed at reducing exports and replenishing the budget;
c) transit - duties that are imposed on goods transported in transit through the territory of a given country. They are extremely rare and are used primarily as a means of trade war.
3. By character:
a) seasonal - duties that are used to quickly regulate international trade in seasonal products, primarily agricultural. Typically, their validity period cannot exceed several months per year, and during this period the normal customs tariff on these goods is suspended;
b) anti-dumping - duties that are applied when goods are imported into the country at a price lower than their normal price in the exporting country, if such import causes damage to local producers of such goods or interferes with the organization and expansion of national production of such goods;
c) countervailing duties - duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods.
Typically, these special types of duties are applied by a country either unilaterally for purely protective purposes against attempts at unfair competition on the part of its trading partners, or as a response to discriminatory and other actions that infringe on the interests of the country on the part of other states and their unions. The introduction of special duties is usually preceded by an investigation, commissioned by the government or parliament, into specific cases of abuse of market power by trading partners. During the investigation process, bilateral negotiations are held, positions are determined, possible explanations for the situation are considered, and other attempts are made to resolve differences politically.
The introduction of a special tariff usually becomes a last resort, which countries resort to when all other means of resolving trade disputes have been exhausted.
4.By origin:
a) autonomous - duties imposed on the basis of unilateral decisions of the state authorities of the country. Typically, the decision to introduce a customs tariff is made into law by the state's parliament, and specific rates of customs duties are established by the relevant department (usually the ministry of trade, finance or economy) and approved by the government;
b) conventional (negotiable) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade, or a customs union agreement;
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. The purpose of preferential duties is to support the economic development of these countries by expanding their exports.
5. By bet type:
a) permanent - a customs tariff, the rates of which are established at a time by government authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have fixed rate tariffs;
b) variable - customs tariff, the rates of which may change in cases established by government authorities (when the level of world or domestic prices changes, the level of government subsidies). Such tariffs are quite rare, but are used, for example, in Western Europe as part of the common agricultural policy.
6. By calculation method:
a) nominal - tariff rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation to which a country is subject to its imports or exports;
b) effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods.
Due to the importance of the financial activities of the customs authorities of the Russian Federation, it is also necessary to understand the legal nature of customs duties. Customs duty is understood as a payment collected by customs authorities when goods are imported into the customs territory of Russia or exported from this territory and is an integral condition of such import or export. The question of the legal nature of this payment remains open to this day. The views of scientists dealing with this issue are differentiated into two types: some believe that customs duty is a tax, while others equate it to a fee. The most preferable point of view is that customs duties occupy a special place in the tax system. The legislator does not distinguish it as an independent type, not relating it to taxes or fees. When clarifying the legal nature of customs duty, one must proceed from its specificity, which consists in combining the characteristics of both a tax and a fee. Let's identify its main features.
