Tariff regulation of foreign trade. Coursework: Customs and tariff regulation

Customs and tariff regulation - a set of customs and tariff measures used as national trade and political tools for regulating foreign trade.

Measures of customs and tariff regulation are a set of organizational, economic, legal measures carried out in accordance with the procedure established by law by state bodies and aimed at regulating foreign economic activity. The system of tariff regulatory measures includes the application of customs duties and other customs payments, the payment of which is an essential condition for the import of goods into the customs territory and export from this territory. The basic principle of customs tariff regulation is the principle of unilateral establishment of customs duties by the state, which prohibits the subjects of customs tariff relations from entering into any agreements on the amount, grounds, timing and other aspects of the payment of duties.

The use of customs tariff measures is carried out by the customs authorities when they carry out customs clearance of goods and in the process of customs control over their movement across the customs border.

Functions of customs and tariff regulation:

.Protektsionistskaya function - the protection of national producers from foreign competition;

.Fiscal function - ensuring the receipt of funds in the budget.

Balancing, which refers to export duties established in order to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.

The construction of all elements of customs tariff methods is unified on the basis of international treaties. The most important of them are:

Agreements in force between members of the World Trade Organization in accordance with its Charter and a package of agreements, primarily the General Agreement on Tariffs and Trade (GATT);

.Convention on the Harmonized Commodity Description and Coding System;

.Customs convention on international transportation of goods using the TIR Carnet;

Other multilateral and bilateral international treaties (for example, the Common Customs Tariff (CTT) within the EU, agreements on granting the principle of most favored nation in trade).

The key element of tariff regulation measures is the customs tariff. The customs tariff is one of the main instruments of the state's trade policy. Under the customs tariff understand the list of rates of customs duties, ordered in accordance with the commodity nomenclature, which is used to classify goods in the foreign trade of a country. A commodity nomenclature is a classifier of goods that is used for the purposes of state regulation of exports and imports and statistical accounting of foreign trade operations.

There are two types of customs tariffs: simple and complex.

A simple (one-column) customs tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the product. Such a tariff does not provide sufficient flexibility in the customs policy, and therefore it does not correspond to the modern conditions of competition in the world market. It does not provide for discriminatory or preferential duties and is relatively uncommon.

Complex (multi-column) customs. tariff for each product two or more customs rates. duties. Complicated customs. the tariff is much more than simple, adapted to show jumping. struggle in the global market. it enables the state-woo to pursue a differentiated customs policy.

The main purposes of applying the customs tariff are:

.Rationalization of the commodity structure of import of goods into the country;

Maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the state;

.Protection of national manufacturers from unwanted foreign competition;

.Creation of conv. for progress. changes in the structure of production and consumption. goods;

.Replenishment of state revenues;

.Ensure conditions to facilitate access to nat. exporters to the markets of other countries.

Customs duty is a mandatory payment to the federal budget collected by the customs authorities when goods are imported into the customs territory of the Russian Federation or exported from this territory, as well as in other cases established by the customs legislation of the Russian Federation, for the purposes of customs tariff regulation. foreign trade activities in the economic interests of the Russian Federation.

Classifications of customs duties.

By way of collection:

Ad valorem - charged as a percentage of the customs value of taxable goods (for example, 20% of the customs value);

Specific - are charged in the prescribed amount per unit of taxable goods (for example, $ 10 per 1 year);

Combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than $ 10 per 1 year).

According to the object of taxation:

.import - duties that are imposed on imported goods.

.export - duties that are imposed on exported goods.

Transit - duties that are imposed on goods transported in transit through the territory of a given country.

The nature:

Seasonal - duties, which are applicable. for operational regulation. intl. trade in seasonal products, primarily agricultural.

Anti-dumping - duties that apply. in case of importation into the territory of the country of goods at a price lower than their norms. price in the exporting country.

Compensatory - duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used.

Origin:

.autonomous - duties imposed on the basis of unilateral decisions of the state authorities of the country.

Conventional (contractual) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade (GATT), or customs union agreements;

Preferential - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating in developing countries.

By bet type:

Permanent - customs. tariff, the rates of which are set by the state authorities at a time and cannot be changed depending on the circumstances;

Variables - the customs tariff, the rates of which can be changed in cases established by state authorities (when the level of world or domestic prices changes, the level of state subsidies).

By way of calculation:

.nominal - tariff rates specified in the customs tariff.

Effective - the real level of customs. duties on final goods, calculated taking into account the level of duties, taxes. on imp. nodes and details of these goods.

The customs duty is paid before or simultaneously with the acceptance of the customs declaration. If the declarant is late with the filing of the declaration, the terms for payment of the customs duty will be calculated from the date of expiration of the deadline for filing the customs declaration. When moving goods across the Russian customs border that are not intended for commercial purposes, customs duties are paid simultaneously with the acceptance of the customs declaration.

Additional: A tariff quota is understood as a quota, within the limits of the value and quantity of which imported goods are subject to customs duties at the usual rate. Exceeding tariff quotas entails an increase in customs duty rates. Some goods are subject to quantitative restrictions (meat, oil and oil products when imported into a special free zone in the Kaliningrad region), others are subject to cost quotas (cigarettes, jewelry)

Customs value - the cost of goods (goods and vehicles), defined. in accordance with the law of the Russian Federation "On the customs tariff" and used when imposing duties on goods, maintaining customs statistics of foreign trade and special. Customs statistics, as well as the application of other state measures. regulation of trade and economic relations related to the cost of goods, including the implementation of foreign exchange control of foreign trade. transactions and settlements of banks on them in accordance with the legislative acts of the state-va; is the basis for calculating customs. duties, excises, customs. fees and value added tax.

Rate. escalation - increase. customs level. taxation of goods as the degree of their processing increases. It is typical for almost all developed countries, and is absent in almost all developing countries. countries except Taiwan and China.

Russia

Customs and tariff regulation of Russia's foreign economic activity is one of the most important economic methods management. The customs and tariff policy of Russia is regulated by the Law of the Russian Federation “On the Customs Tariff” and “On Amendments to the Law of the Russian Federation “On the Customs Tariff”;

By adopting this law, the main goal was established - this is to establish the procedure for the formation and application of a customs tariff, as well as determining the customs value, the country of origin of goods, issues of tariff benefits, etc. Issues of customs tariff policy are regulated by a number of international treaties, agreements, conventions, which define on a multilateral basis, many principles, rules, conditions, organizational base of the customs tariff system.

Customs and tariff regulation of foreign trade in the Russian Federation is implemented mainly through the use of two tools:

Adjustment of the rates of import customs duties (it is possible to use both for the purposes of protectionism and for the purposes of liberalization);

Application of measures of protection vnutr. market (special protective, anti-dumping and countervailing ones) mainly in the form of duties (for the purposes of protectionism).

Customs Union. On November 27, 2009 in Minsk, the Presidents of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation within the framework of the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) signed a package of documents on the creation of the Customs Union from January 1, 2010.

Within the framework of the Customs Union will be created:

.Unified system of regulation of foreign trade;

.single customs administration;

.Unified governing bodies of the customs union;

.Single trade regime with third countries.

The unity of rules for the application and control by all states of the customs union of measures of customs and tariff regulation of foreign trade will be ensured through the development and implementation of a single Customs Code, the application of common principles and rules of customs administration, and ensuring effective interaction between customs services.

The customs tariff is one of the main instruments of the state's trade policy. Under the customs tariff understand the list of rates of customs duties, ordered in accordance with the commodity nomenclature, which is used to classify goods in the foreign trade of a country. A commodity nomenclature is a classifier of goods that is used for the purposes of state regulation of exports and imports and statistical accounting of foreign trade operations.

There are single-column and multi-column tariffs, which respectively do not provide or provide for the possibility of applying different duty rates to the goods, depending on which regime is in force for the exporting country.

Thus, a customs tariff can consist of three main elements: customs duty rates, a goods classification system, which is created specifically for the purposes of regulating and accounting for foreign trade activities, and rules for the application of autonomous, contractual and preferential duties, that is, a system of tariff columns for a multi-column tariff.

Systems single column fares are rare.
In multi-column tariffs, the following tariff columns are most often provided:

For goods imported from countries with which there is an agreement on the provision of most favored nation treatment. Sometimes this fare column is referred to as the base column;

For goods imported from countries that do not have MFN agreements. These are usually the highest duties;

Goods that are imported from countries enjoying preferential treatment, these duties are usually the lowest. Preferences can be granted both on a unilateral basis within UNCTAD, and as part of the creation of preferential agreements between countries (for example, the creation of free trade zones).

Customs tariffs may also have a more complex structure, indicating rates within tariff quotas, compensatory and other fees.
Import customs duty is the most traditional trade policy tool aimed at restricting the access of foreign goods to the domestic market. Export customs duties are less common and are aimed at restricting the export of certain goods from the country and solving fiscal problems.

Transit duties are currently used extremely rarely and are used primarily as a means of trade war.

Customs duties comply three main functions:

- fiscal, which applies to both import and export duties, since they are one of the items in the revenue side of the state budget;

- protectionist (protective), related to import duties, since with their help the state protects national producers from unwanted foreign competition;

- balancing , which refers to export duties established to prevent the unwanted export of goods whose domestic prices are, for one reason or another, below world prices.

According to the method of collection, customs duties are divided into:

- ad valorem- are charged as a percentage of the customs value of taxable goods (for example, 20% of the customs value);

- specific- are charged in the prescribed amount per unit of taxable goods (for example, 10 euros per 1 kg);

- combined- combine both types (ad valorem and specific) of customs taxation (for example, 20% of the customs value, but not less than 10 euros per 1 kg);

- mixed- combine both types (ad valorem and specific) of customs taxation by summing up (for example, 20% of the customs value plus 2 euros per 1 kg).

Ad valorem duties the most common. They are most suitable for application to finished products, engineering and high technology products. The disadvantage of ad valorem duties is the need to correctly determine the price of goods (customs value), and this is not always possible.
advantage specific duties is the absence of the need to accurately determine the price of goods (customs value). They are more favorable for the import of expensive varieties and types of goods. Most often, specific duties are applied by industrialized countries in relation to agricultural products, as well as in the tariffs of developing countries that use the customs tariff as a means of replenishing the state budget and do not have a sufficiently qualified customs service.

Combined duties can act as ad valorem duties as long as the price of the good is high. In the event of a price reduction or the importation of cheaper varieties of goods, they begin to act as specific duties. In general, combined duties can effectively, like specific duties, restrict the import of expensive varieties of goods and reduce the risk of negative consequences of understating the customs value that may arise from the application of ad valorem duties, while introducing distortions characteristic of specific duties to a lesser extent.

The most universal principles for constructing import customs tariffs in the interests of patronage National production is based on the principle of tariff escalation and the system of its construction based on the principle of effective tariff protection. The use of these approaches makes it possible to streamline the structure of import tariff rates. The general prerequisite in this case will be to give the entire tariff a single focus on creating conditions for facilitating the competition of domestic enterprises with foreign suppliers.
The principle of tariff escalation is based only on taking into account the nature of the goods. Escalation of goods - the increase in tariff rates for goods as the degree of their processing increases.

This principle followed by the vast majority of states. In practice, this is expressed in the establishment of the lowest rates of duties on raw materials and the highest - on finished products and highly processed products.
Thus, incentives are created for importing into the country, first of all, the necessary raw materials and mechanisms. At the same time, barriers are created to the import of finished products and highly processed products, which creates incentives for the development of the manufacturing industry within the country.

Efficient Tariff Protection Policy - a policy of applying low rates of import duties on imported raw materials and components and high rates of import duties on final products.

Application of measures customs tariff regulation depends on the country of origin of the goods produced determination of the country of origin of goods. The rules for determining the country of origin of goods are established in order to apply tariff preferences or non-preferential trade policy measures.

The country of origin of the goods is considered to be the country in which the goods were completely produced or subjected to sufficient processing in accordance with the established criteria. Certain problems related to the rules of origin of goods were settled in the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention): in the annexes on the rules of origin of goods, on documentary evidence of the origin of goods and on document control confirming the origin of the goods.

Reducing and streamlining tariff barriers was one of the most important tasks of GATT-47. At the same time, the main instruments for the liberalization of tariff barriers were the obligations of participants to bind tariff rates and a mechanism for regular multilateral negotiations, the GATT negotiation rounds. As a result, the average level of import customs tariffs in industrialized countries - members of the GATT since 1947 has decreased by more than 4 times - up to 6-7% for industrial products.

Introduction

Modern economic development is characterized by a pronounced tendency to integrate national economies into intercountry regional and unified world economic complexes, the desire to create vast free trade zones, to increase the role of international agreements on the exchange of goods and services, on the movement financial resources. External economic relations have become objectively conditioned and have become the most important factor in economic growth. In many countries, they determine the state of the national economy, and this trend will intensify in the future.

In the organ system government controlled foreign economic activity (FEA), a special role is assigned to the customs service as the most dynamically developing, timely and qualitatively servicing participants in foreign economic activity. This role is due to the growth of the scale of foreign economic relations. If earlier foreign economic activity, and hence the import of goods and services, was a monopoly sphere of state activity, today the situation has changed: the Russian Federation has taken the path of foreign trade liberalization, opening up free access to participation in it of enterprises, organizations and other economic entities. Customs policy is a powerful lever by which the state can both stimulate the growth of domestic production, especially in the sector of export production, and the import of imported goods, thereby encouraging domestic producers to compete.

Means of regulating foreign trade can take various forms, including both those directly affecting the price of goods (tariffs, taxes, excise and other duties), and limiting the value or quantity of incoming goods (quantitative restrictions, licenses, "voluntary" restrictions on exports, etc.). The most common means are customs tariffs, the purposes of which are to obtain additional financial resources (usually for developing countries), regulate foreign trade flows (more typically for developed countries) or protect national producers (mainly in labor-intensive industries).

The nature and objectives of foreign economic regulation, including tariff regulation, are closely connected with the general economic situation in the country, with the internal and external conditions for its development. Russia seeks to create and improve an open economy, full-scale entry into the world economy. This necessitates the constant development of a specific type of state and professional activities to establish external relations and determines the particular importance of customs regulation of economic relations. The versatility and complexity of the problems arising in such a situation determine the search and selection of new forms of organization and content of the activities of the customs service, including strengthening coordination with federal government bodies, regional administrations, intersectoral structures, financial and investment organizations, directly with participants in foreign economic activity, and also increases requirements for theoretical understanding and substantiation of ways to ensure the state, public and personal interests of citizens by the customs service, protection from outside encroachments on public health, property interests, national traditions and habitat. Over the past two decades, in the process of liberalization of international trade, the overall level of customs duties has significantly decreased and the share of duty-free items in national tariffs has increased, a new universal foreign trade commodity nomenclature and the practice of concluding regional agreements with a preferential customs tariff regime for their participants have become widespread, the main multilateral organizations in the field of trade regulation, accompanied by the granting of greater functions to them and caused an increase in the number of member countries. Non-tariff measures to regulate foreign trade are being used more and more widely and effectively, but customs and tariff policy is still a key factor determining the national trade regime and the conditions for access of foreign products to the domestic market.

To ensure customs regulation in the common customs territory of the Customs Union of Russia, Belarus and Kazakhstan, a unified Customs Code of the Customs Union (TC CU) was developed. For the Republic of Kazakhstan and the Russian Federation, the Customs Code of the Customs Union entered into force on July 1, and for the Republic of Belarus - on July 6. The Customs Code of the Customs Union has become the main document of customs regulation in the Customs Union. Since January 1, 2010, the Commission of the Customs Union has been given powers in the field of regulation of foreign trade, such as changing the rates of import customs duties, maintaining the Commodity Nomenclature for Foreign Economic Activity of the Customs Union, establishing tariff preferences and tariff quotas, defining a system of tariff preferences, and introducing non-tariff regulatory measures. 2011 was the second year of implementation of customs and tariff regulation in the conditions of transferring the function of applying most of the instruments foreign trade policy management bodies of the customs union, and first of all the Commission of the customs union. In this regard, the improvement of approaches and mechanisms that ensure the implementation of the tasks of the customs and tariff policy of the Russian Federation in 2011 within the framework of the established procedure for making decisions by the management bodies of the customs 16 union, was carried out on the basis of taking into account the positive and negative experience of this work in 2010, the real contribution of foreign factor in solving the most important tasks of socio-economic development. Implementation of measures of customs and tariff policy in the context of the functioning of the customs union of Russia, Belarus and Kazakhstan

The relevance of the topic of the course work is determined by the fact that in the context of the country's transition to a market economy, it became necessary to create an adequate customs and tariff regulation of foreign economic activity, as an integral part of the public administration system in this important area.

The object of the course work is customs tariffs as the most important tool of modern customs policy.

The subject is social relations arising from the use of the customs tariff.

The purpose is to review and analyze customs tariffs and their development trends.

Based on the goal, the following tasks were set in the work:

analyze the concept and constituent elements of customs tariffs;

identify the types and functions of the customs tariff

consider the formation of a customs tariff in the Russian Federation;

study the impact of the customs tariff on foreign economic activity;

analyze the legal framework for customs and tariff regulation;

consider the main areas of activity of the customs and tariff policy in 2014-2015.

When writing the work, textbooks, periodicals, and the legal framework were used.

Chapter 1. Customs tariff, its content, types and functions

.1 The concept, features and elements of the customs tariff

The customs tariff is the most important set of instruments for state regulation of foreign trade. Tariff application is a process of customs and tariff regulation of foreign trade operations. Customs tariffs and duties are the main instrument of the trade policy of the state, the legitimacy of which is recognized by international standards. The customs tariff can be defined as:

an instrument of trade policy and state regulation of the domestic market of the country in its interaction with the world market;

a set of customs duty rates applied to goods transported across the customs border, systematized in accordance with the commodity nomenclature of foreign economic activity (TN VED);

a specific rate of customs duty payable when exporting or importing a certain product into the customs territory of the country. In this case, the concept of a customs tariff completely coincides with the concept of a customs duty. Customs tariffs as an instrument of trade policy have been used since the beginning of the 18th century. Despite the repeated reduction of duties carried out after the Second World War, customs tariffs play a significant role in regulating modern foreign trade, affecting the volume and structure of imports. One of the important functions of the customs tariff is to protect national producers from foreign competition. The containment of imports is carried out through relatively high rates of duties and a progressive increase in customs duties, depending on the degree of processing of goods. Customs tariffs change in accordance with the objective processes of development of national economies and structural changes in international trade.

The customs tariff has the following features:

)customs tariff is a complex instrument of state regulation of foreign trade;

)an instrument of economic regulation or economic influence on the parameters of foreign trade;

)the customs tariff is based on special classifications of goods as objects of foreign trade, as objects of tariff regulation. In Russia, the TN VED is used as such a classifier;

)the customs tariff in any country has a special regulatory and legal framework for application;

)the customs tariff contains codes of goods in accordance with their place in the FEACN. Contains the names of goods subject to customs taxation;

)tariffs contain a certain number of types and levels of customs duties.

The elements of the customs tariff are: customs duties, their types and rates, the system for grouping goods, the customs value of goods and methods for determining it, tariff benefits and privileges. Customs duty is a payment collected by the customs authorities when goods are imported into the customs territory. Payment of customs duty is mandatory and is ensured by measures of state coercion. The rate of customs duty is the monetary amount of payment specified in the customs tariff, subject to collection by the customs authorities for a specific product imported into the customs territory. The rates of customs duties are determined by the Government, are unified and are not subject to change depending on the persons moving goods across the customs border, types of transactions and any other factors. The goods grouping system is the distribution of goods into certain groups in accordance with the Commodity Nomenclature of Foreign Economic Activity, developed on the basis of the global practice of classifying goods. The customs value of the goods is the transaction price actually paid for the goods at the time they crossed the customs border. Tariff benefits are benefits provided in the form of a refund of previously paid customs duty, in the form of exemption from payment of duties, in the form of a reduction in the rate of customs duty, or in the form of establishing tariff benefits for preferential import (export) of goods. Customs preferences are special advantages provided by the imposition of customs duties on all or several types of goods of individual countries and do not apply to similar goods in other countries.

The main types of customs duties are conventional and autonomous. Conventional duties apply to things originating from countries and their unions that enjoy the most favored nation in trade in this state. Their sizes are established in accordance with international treaties and are minimal. Autonomous customs duties, on the contrary, apply to things that originate from countries and their unions that do not enjoy the most favored nation treatment in the country. They are one of the main instruments for protecting the national economy from the adverse impact of external economic factors and are the largest in size.

Special customs duties can be both conventional and autonomous. Special duties are autonomous in nature, characterized by increased rates and are used as a protective measure for domestic producers from foreign competing products or as a response to discriminatory actions from other countries. Preferential customs duties are distinguished by a reduced rate and are applied to things originating from states that conclude agreements on the mutual reduction of customs duties on certain goods that form a customs union or a free trade zone. Customs tariffs provide for the possibility of introducing additional duties. Additional duties include: anti-dumping, countervailing and cartel. Anti-dumping duties are applied when goods are imported into the country at a price lower than their normal value, if such import causes economic damage to national producers. Countervailing duties are applied to those imported goods, in the production of which subsidies were used directly or indirectly, if these imports cause damage to national producers of similar products. The value of the rates of additional duties is usually several times higher than the level of maximum rates, and, in addition, additional forms of legal liability of importers (fines, etc.) may be provided. When classifying customs duties by time of action, autonomous ones are considered permanent, temporary ones are introduced for a certain period of time (for example, for the period of application of economic sanctions), seasonal ones are used at certain times of the year for a period of, as a rule, no more than 4 months. When collecting customs duties, three methods are usually used. The main one is charging a percentage of the value of the goods.

Such duties are called ad valorem. Another method assumes that the customs tariff is set in terms of value for a certain quantitative unit of goods, most often for a unit of weight, volume or quantity. These fees are called specific.

When using them, the choice of gross or net weight plays an important role. Combined customs duties combine both of these methods and involve their simultaneous use, either to choose from or take the rate that allows you to get the largest amount of customs duty.

customs duty tariff conventional

1.2 Types and functions of customs tariffs

Customs tariffs are classified according to various criteria: the nature of origin, directions, the number of rates for one product, the method of calculation, and the time of action. First of all, tariffs are divided into simple and complex. A simple tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the product. This tariff does not provide for sufficient flexibility in customs policy, and therefore it does not correspond to modern conditions of competition in the world market. A complex tariff involves the determination of two or more rates of customs duties for each product. A complex customs tariff is most often used in the foreign trade policy of states, as it allows you to put pressure on some countries by imposing higher duties on their goods, or to provide benefits to other states, developing closer economic cooperation.

Autonomous - a customs tariff that is introduced, changed and canceled by the state in an autonomous mode, i.e. without agreement with other states or alliances of other states. Peculiarities:

)the decision on withdrawal and entry is made by the state independently in accordance with the powers that the state has as the bearer of customs sovereignty;

)the legal basis for such a tariff is exclusively national legal documents;

)the state in this case accedes to international agreements on the provision of tariff preferences and other problems of tariff regulation;

)the decision to introduce any rates or types of duties is taken by the authorized bodies of the state without any consultations with the authorized bodies of the countries-foreign trade partners;

)such a tariff was often a way to implement foreign trade policy - protectionism in the field of foreign trade;

)this tariff was often used in conditions of insufficient openness of the national economy of individual countries, which were characterized by the implementation of the exchange rate for eq. closure or closure.

Conventional - a customs tariff within which the decision on the use of tariff instruments is made (in whole or in part) on the basis of agreements with other countries or unions of other states. Convention - a systematized list of customs duty rates that are introduced, changed or canceled on the basis of agreements with other countries-foreign trade partners. In this tariff, a certain share is occupied by customs duty rates, which are agreed with other states-foreign trade partners. In some cases, the agreed rates may be set at a lower level than the duty rates with third countries. One example of the introduction and use of a conventional tariff is the single customs tariff of the states that are members of the customs union or countries of the economic union.

Integrated tariff - a customs tariff, which, in addition to information of the actual tariff nature, contains information on the use of other instruments of state regulation of the export or import of specific goods into the national or common customs territory. This rate contains:

.usually known information of the actual tariff nature (product code, name, units of measurement, one or more rates of import or export duties);

.may contain seasonal duty rates (only for seasonal goods); rates of special duties, if anti-dumping, countervailing or special duties are introduced on this product;

.the presence or absence of a tariff quota introduced by a group of states for a certain product (group of goods) for a certain period of time can be indicated.

Prohibitive customs tariff - a tariff that is applied by a number of states in order to restrict or even completely prohibit the import or export of goods into the customs territory of the country. It is usually used to severely limit the scope of imports of foreign goods into the country. There is no formal prohibition or quantitative restrictions on the import or export of goods. The instrument for restricting the import (export) of goods is only the customs duty of the appropriate type and rate. This tariff is usually autonomous, therefore, the choice of types and rates of duties, as well as their change, is carried out by the Government without any consultations with the counterparty states. The state implements a complete ban on the import of certain goods through a system of strict protective tariff measures. At the same time, their protective effect is enhanced by the simultaneous use of indirect taxes, the basis for the formation of which includes the applied customs duties as an element. The state may apply this tariff in combination with measures non-tariff regulation, including measures of quantitative restriction of import (export) of goods (contingenting, quotas). This is a high average nominal and average weighted rate of customs duties. The use of this tariff reduces the price competitiveness of foreign goods by increasing the amount of indirect taxes levied on imported goods, as well as trade margins in wholesale and retail. As a result of the application of this tariff, the price competitiveness of imported goods in the domestic market or exports of goods in any sectors of the world market is sharply reduced.

According to the type of foreign trade operations, there are: import and export tariff. Import tariff - which is applied to regulate the volume and structure of the import of foreign goods on commercial terms. In Russia, these goods are imported under the terms of the release regime for domestic consumption. Export tariff - which the state applies to regulate the volume and structure of the export of domestic goods in a commercial regime. By the number of bets, they distinguish: one-column, two-column, multi-column. Single-column - customs tariff, which the state for the tariff regulation of foreign trade applies only one rate of duty to regulate the import (export) of goods. Two-column (double tariff) - a customs tariff, within which the state provides for the use of 2 different rates of customs duties. This tariff is usually referred to as complex customs tariffs. Multi-column tariff. Multi-column tariffs usually include tariffs that contain more than 2 rates of customs duties. This tariff may contain customs duty rates and other instruments of tariff regulation, which are autonomous, while others are conventional or contractual. This tariff contains at least 3 levels of customs duties. Level 1 - base rates of the customs tariff. They are used in trade with other states or unions of states with which agreements on the mutual provision of MFN are signed. Level 2 - general rates (maximum). The highest in size. They are established through the introduction of a coefficient for adjusting the base rates of duties. Level 3 - preferential rates (lower than the base rate). Usually preferential rates are applied in accordance with the general system of preferences.

Tarny customs tariff. Object of import - imported packaging; exported containers outside the customs territory of the country. The tariff can be applied only if the goods are moved across the customs border. The tariff can only be applied to empty containers (i.e. empty). The tariff is applied if the container is not subject to duties along with the goods. Returnable packaging - which must be returned to the exporter. The containers may include the following objects: cargo containers; railway wagons and platforms; trucks; sea ​​vessels; transport aircraft. The government of the country may make a decision 1) on the complete abolition of the container duty; 2) on an increase in such duty; 3) on its reduction, including for a predetermined period of time.

Transit customs tariff - a set of customs duties for the taxation of goods and vehicles moving through the customs territory of one country in the process of their movement. The tariff includes the following elements: a list of goods transported through the customs territory of the country in transit mode; the rates of customs duties that the state applies to tax imported goods in transit; types of transit customs duties; a set of conditions for the application of transit duties and a transit tariff. The transit tariff applies only to foreign goods and vehicles crossing the customs territory of the country under the customs regime of international transit. These goods are processed with the help of special transit documents confirming the fact that these goods have not been returned to the customs territory of the country.

Customs tariff functions:

fiscal - provides the necessary replenishment of the revenue part of the budget;

protective - protects domestic production (separate national sectors of the economy) from an excessive level of foreign competition, which can be significantly damaged;

regulatory - has a certain influence on the formation of the structure of production, on the pricing mechanism, encourages the development of some industries and hinders the development of others;

trade and political (which can also be considered as an element of the regulatory function) - is an instrument of indirect influence on the economic policy of other states, plays a certain role in achieving a balance of economic interests between countries.

Thus, the customs tariff is the main instrument of trade policy and state regulation of the domestic market of goods of the Russian Federation in its relationship with the world market. The main economic tasks of the customs tariff are formulated in the law of the Russian Federation "On the customs tariff" dated May 21, 1993, which provides for the following measures: - rationalization of the commodity structure of goods imported into the Russian Federation; - maintaining a rational ratio of import and export of goods, foreign exchange income and expenses on the territory of the Russian Federation; - creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation; - protecting the economy of the Russian Federation from the adverse effects of foreign competition. The diversity and specificity of the influence of the customs tariff on the development of foreign trade relations and the country's economy as a whole require a balanced approach to determining the level of duty rates, since it is necessary to take into account the totality of possible economic and social consequences. The formation of a customs tariff in the Russian Federation and its place in the regulation of foreign economic activity are described in detail in Chapter 2.

Chapter 2. Customs Tariff of the Russian Federation

.1 Formation of the customs tariff in the Russian Federation

The history of customs tariffs in Russia begins in the 18th century. At the end of the reign of Peter I, the first customs tariff in Russia was developed and put into effect. The idea of ​​the monarch was that the customs taxation corresponded to the degree of development of Russian production. Therefore, the tariff of 1724 provided for a variety of duties, the amount of which ranged from 3 to 75% of the value of the goods.

After the October Revolution, the new government also attached importance to the regulation of customs tariffs. On December 19, 1928, the Customs Code of the USSR was adopted, according to which the main task of the customs was "actual control over the implementation of resolutions on the state monopoly of foreign trade." Ensuring fiscal interests (ie collection of duties and customs fees) was considered by the legislator as an additional, secondary function.

Since the end of the 1920s, and especially at the beginning of the 1930s, there has been a complete rejection of economic methods of management, and the command-administrative principles of regulating social relations have been established. This process also affected the customs sphere. Due to a sharp reduction in the turnover of international passenger traffic, a decrease in the number of participants in foreign trade relations, customs in general and customs control in particular have ceased to play an important role in regulating export-import operations. This situation continued until the end of the 1980s. The economic reform launched in 1986 opened a new stage in the development of the domestic customs system. Customs began to focus on the free market. Significant changes in the mechanism of customs regulation occurred in 1989, when, following the abolition of the state monopoly of foreign trade and the expansion of the number of participants in export-import operations, mandatory declaration of goods and other property moved across the border was introduced. It was then that the task of collecting customs duties, taxes, excise duties was assigned to the customs as the main task, and the maintenance of customs statistics was also entrusted.

Liberalization or protectionism - the age-old issue of the foreign trade policy of any state, was almost unambiguously resolved with the adoption on November 15, 1991 of the Decree of the President of the RSFSR No. 213 "On the liberalization of foreign economic activity on the territory of the RSFSR". This decree officially laid the foundation for the formation of a system of state regulation of foreign trade activities in Russia, laid the foundations for reforming this area of ​​economic relations, provided almost all enterprises with the opportunity to freely carry out foreign trade operations, and established the general framework for state intervention in foreign trade. As a result, in essence, the very principles of work of this sphere of state activity were changed.

From the end of 1993 to the beginning of 1994, when the mistakes made as a result of the excessive liberalization of foreign economic activity began to become evident, the emphasis began to shift towards the development and implementation of a system of control over its implementation. The state began to more actively regulate foreign trade activities, through the development of an appropriate regulatory legal framework, which is designed to lay a qualitatively new foundation for the interaction of the domestic economy as a whole and its individual sectors with the foreign market. A whole series of normative legal acts of various levels followed.

Federal Law No. 157-FZ "On State Regulation of Foreign Trade Activities" was adopted on October 13, 1995. Subsequently, the Customs Code of the Russian Federation was adopted, amendments were made to the Law "On Customs Tariffs".

And, finally, on July 1, 2010, the Customs Code of the Customs Union comes into force, which marks the creation of a single customs area for Russia, Belarus and Kazakhstan. The customs code of the customs union is completely based on the norms of the International Convention on the Simplification of Customs Procedures (Kyoto Convention). In this Code, the customs tariff accepts the following interpretation: Single customs tariff - a set of customs duty rates applicable to goods imported into the single customs territory from third countries, systematized in accordance with the single Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU)

In recent years, the Russian government and legislative institutions have done significant work to develop and strengthen state regulation of foreign trade activities and protect the domestic market of Russia. Much attention in modern Russia is paid to improving the conditions for access for Russian goods to foreign markets. Purposeful activities were carried out to abolish discriminatory restrictions on Russian goods. Work was carried out towards the universal recognition of Russia as a country with a market economy. Measures were taken to further harmonize, converge or mutually recognize technical norms and standards.

.2 Customs tariff as a tool for regulating foreign economic activity

In a market economy, the state regulates foreign economic activity in order to ensure the country's security and protect national interests. The activities of state bodies for the regulation of foreign economic activity 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, situation in the modern world, foreign and domestic policy of the state.

The classic tool for regulating foreign trade is the customs tariff, which, by the nature of its action, belongs to the economic regulators of foreign trade.

Usually, the customs tariff is applied at the national level, but in cases where a number of countries unite in a trade and economic grouping and create their own customs union, the customs tariff becomes a common instrument of foreign trade regulation, the same for all participating countries in their trade relations with third countries. An example of a customs union that united all participating countries into a single customs territory with a single customs tariff is the European Economic Society

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 law defines the main objectives of the customs tariff of the Russian Federation: 1. Rationalization of the commodity structure of the import of goods into the Russian Federation; 2. maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation; 3. protection of the Russian economy from the adverse effects of foreign competition; 4. providing conditions for effective integration of the Russian Federation into world economy.

In Russia, the role of tariff regulation of foreign economic activity is growing, and the import tariff is being developed and improved. This is explained by the fact that in the transition from a centrally planned economy to a market economy, the customs tariff can best fulfill the role of a mechanism for adapting the Russian economy to the world market. Unlike quantitative restrictions, which are measures of an administrative and technical nature, the customs tariff does not interrupt the connection between the world market and the national economy, because is in fact the only flexible economic regulator of 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 making changes and additions to the customs tariff of the Russian Federation. This work is 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 the said commission, work is underway 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 the unified tax system, which means that it is necessary to consider customs payments in close relationship with internal taxes, ensuring the optimization of the level of the tax structure as a whole.

Considering that there are practically no developed scientific models building optimal, balanced customs tariffs, these tasks have to be solved largely empirically, by monitoring the reaction of "consumers" to tariff changes and developing "corrective" influences. And in this situation, the role of the Ministry of Economic Development and Trade and customs authorities can hardly be overestimated. Customs and tax authorities must find golden mean: maybe in some cases it is better not to get it at customs, but to take this money from internal taxes or, if some industry is not working at all, to force the volume of imports of this product as much as possible. But at the same time, we must not forget that there are goods of strategic importance - food, medicines, etc. Another problem: the customs authorities must link their position with the IMF, which requires maximum liberalization of foreign trade. The IMF insists that we abandon the combined rates, considering this a certain limitation.

In view of the foregoing, it can be concluded that Russia has come a long way towards the creation of the Common Customs Tariff. All this work, to a greater extent, was aimed at protecting domestic production. And, finally, the creation of a single customs area of ​​Russia, Belarus and Kazakhstan, allows you to create a systematized set of customs duty rates. It should also be noted that in modern conditions when determining the level of customs and tariff taxation in general and developing proposals for establishing specific rates of customs payments, the priority main tasks, the solution of which should be ensured with the help of the tariff, are the following:

.ensuring the formation of the revenue part of the federal budget at the expense of customs payments.

.protection of the domestic market and creation of opportunities for the development of national production.

.creation of the necessary prerequisites to stimulate the development of competition.

.obtaining trade and political concessions from the countries - trade partners of the Russian Federation.

.ensuring the solution of socially significant tasks, creating opportunities for mitigating crisis situations and social tension.

Chapter 3. System of customs and tariff regulation

.1 Regulatory framework for customs and tariff regulation

A special place in the regulatory framework of customs tariff regulation is given to its principles, in which the content of customs law, the most important foundations of customs tariff regulation, are expressed in a concentrated form. The complex nature of customs legislation finds its expression in the system of principles of legal regulation of customs and tariff policy. Some of these principles are administrative and legal principles for regulating foreign trade activities and the movement of goods and vehicles across the customs border. The Russian customs legislation includes the following principles:

the principle of protecting state and public security when moving goods across the customs border;

the principle of protecting the economic interests of the Russian state;

the principle of differentiation in the legal regulation of customs procedures.

All legislation relating to the organization and functioning of the customs union can be conditionally divided into 8 blocks. Basic documents that define the essence and stages of the creation of the CU, its goals, objectives (7 international treaties). Acts defining the measures of customs and tariff regulation in mutual trade of the CU member countries and in relation to third countries (9 international treaties and 6 decisions of the CU Commission). Acts defining measures of non-tariff regulation in mutual trade of the CU member countries and in relation to third countries (5 international treaties and 6 decisions of the CU commission). Acts relating to customs regulation in the customs territory of the CU (18 international treaties and 21 decisions of the CU Commission). Acts defining a unified procedure for supervision (control) over the safety of goods (products) in mutual trade with third countries (12 international treaties and 3 decisions of the CU Commission). Acts regulating the collection of taxes in the internal trade of the CU member states (5 international treaties). Acts defining the maintenance of statistics and internal trade of the CU member states (5 international treaties). Acts defining the maintenance of statistics of foreign and domestic trade of the CU member states (3 international treaties). Acts relating to the bodies of the CU, in particular the commission of the CU (2 international treaties and 3 decisions of the commission of the CU).

The regulatory framework of the customs union consists of:

1. International treaties of the member states of the customs union of three levels (interstate, intergovernmental and interdepartmental);

Decisions of the Customs Union Commission (of a regulatory nature and directly adopted in the member states of the customs union).

The procedure for applying the acts of the customs legislation of the customs union:

1. International treaties and agreements of the customs union - are applied directly and after ratification have the force of law;

Decisions of the Customs Union Commission - are applied directly and may have the force of various acts;

National legislation - applied on issues within its competence or regulated by acts of the customs union.

Basic documents that define the essence and stages of the creation of the CU, its goals and objectives:

1.The Treaty on the Customs Union and the Common Economic Space dated February 26, 1999 came into force on December 23, 1999. in the Republic of Belarus, the Republic of Kazakhstan and 02.07.2001. in the Russian Federation;

2.The Treaty on the Establishment of the Eurasian Economic Community dated October 10, 2000 (as amended on 01/25/06 and 10/06/07) entered into force on 05/30/03, 08/28/06 and 11/21/08 (amended);

.The Agreement on the Establishment and Application in the Customs Union of the Procedure for Calculating and Distributing Import Customs Duties (Other Duties, Taxes and Duties Having an Equivalent Effect) of 20 May 2010 entered into force on 01.09.2010;

.The Protocol on the Procedure for Entry into Force of International Treaties Aimed at Formation of the Legal Base of the Customs Union, Withdrawal from and Accession to Them dated 06 October 2007 came into force on 11.12.2008.

Acts defining uniform measures of customs and tariff regulation:

1.The agreement on unified customs and tariff regulation dated January 25, 2008 came into force on 01.01.2010;

2.The Agreement on Uniform Rules for Determining the Country of Origin of Goods dated January 25, 2008 entered into force on July 1, 2010;

.The agreement on determining the customs value of goods transported across the customs border of the Customs Union of January 25, 2008 entered into force on July 1, 2010;

.Agreement on the rules for determining the origin of goods from developing and least developed countries of December 12, 2008 - entered into force on 01.01.2010.

The main international acts regulating these legal relations are those that entered into force on January 1, 2010:

· Protocol on the conditions and procedure for the application in exceptional cases of import customs duty rates different from the rates of the Common Customs Tariff of December 12, 2008;

· Protocol on the Unified System of Tariff Preferences of the Customs Union of December 12, 2008;

· Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU);

· Single customs tariff of the customs union;

The lists required for the application of tariff preferences are:

· List of developing countries - users of the system of tariff preferences of the Customs Union;

· List of least developed countries - users of the system of tariff preferences of the Customs Union;

· A list of goods originating in and imported from developing and least developed countries, the import of which is granted tariff preferences.

Acts defining uniform measures of non-tariff regulation:

1.Agreement on the Unified Procedure for Export Control of the Member States of the Eurasian Economic Community dated October 28, 2003 - entered into force on December 21, 2007;

2.Agreement on unified measures of non-tariff regulation in relation to third countries dated January 25, 2008 and Decision of the Commission of the Customs Union No. 132 "On unified non-tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation", which determined:

· a single list of goods subject to import or export prohibitions or restrictions;

· provisions for the application of restrictions;

· licensing rules in the field of foreign trade in goods;

· the procedure for introducing and applying measures affecting foreign trade in goods in the single customs territory in relation to third countries.

3.Agreements on licensing rules in the field of foreign trade in goods dated June 9, 2009 came into force on January 1, 2010;

4.Agreement on the Procedure for the Introduction and Application of Measures Affecting Foreign Trade in Goods in the Single Customs Territory in Relation to Third Countries dated 09 June 2009.

Acts relating to customs regulation in the single customs territory:

1.The Agreement on the Customs Code of the Customs Union dated November 27, 2009 entered into force for the Russian Federation and the Republic of Kazakhstan on 07/01/2010, for the Republic of Belarus on 07/06/2010;

2.Agreement on Mutual Administrative Assistance of the Customs Authorities of the Member States of the Customs Union dated May 21, 2010;

.Agreement on the requirements for the exchange of information between customs authorities and other state authorities of the member states of the customs union dated May 21, 2010;

.Agreement on the peculiarities of the customs transit of goods transported by rail through the customs territory of the customs union on May 21, 2010;

.Agreement on certain issues of providing security for the payment of customs duties and taxes in respect of goods transported in accordance with the customs transit procedure, the specifics of the collection of customs duties and taxes and the procedure for transferring the collected amounts in respect of such goods dated May 21, 2010;

.Agreement on issues of free (special, special) economic zones in the customs territory of the customs union and the customs procedure of the free customs zone dated June 18, 2010;

.Protocol on certain temporary exemptions from the mode of functioning of the single customs territory of the customs union dated July 05, 2010;

.Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the customs union and the performance of customs operations related to their release dated June 18, 2010;

.CCC Decision No. 323 dated June 18, 2010 "On the list of goods for which special simplifications provided to an authorized economic operator cannot be applied" - entered into force on July 1, 2010;

.Decision of the CCC dated June 18, 2010 No. 289 "On the form and procedure for filling out a transit declaration" - entered into force on 01.01.2011;

.Decision of the CCC dated May 20, 2010 No. 257 "On the Instructions for filling out the customs declaration and forms of the customs declaration" - entered into force on 01.01.2011.

.Agreement on the procedure for the movement of goods along power lines and pipelines;

.Agreement on the Specifics of the Application of the Customs Convention on the International Carriage of Goods under the TIR Carnet (1975).

And more than 20 decisions of the Customs Union Commission adopted in accordance with the Customs Code of the Customs Union and other international treaties of the member states of the customs union.

3.2 Main activities and factors in the formation of the customs tariff policy in 2014-2015

In 2014-2016, the implementation of the customs tariff policy will be closely linked to the solution of priority tasks in the field of modernizing and diversifying the economy, increasing the competitiveness and efficiency of domestic production, which is necessary for successful operation in the global market. Customs tariff regulation will be carried out under the influence of a combination of institutional factors that ensure further growth in the openness of the national economy and the development of an internal competitive environment. The most significant among these factors are: - Increasing the transparency and predictability of the customs and tariff policy, with a general trend towards a decrease in the level of tariff protection in the process of fulfilling WTO obligations; - adherence to the principles of a common trade policy of states

members of the Customs Union in relations with foreign states and their associations on the WTO site, as well as other international economic organizations, - development of industrial and agricultural policies, consistent with the measures of customs and tariff regulation of imports and exports, in order to maintain sectoral priorities within the Common Economic Space . Customs tariff policy measures should be aimed at solving the problems of modernization and increasing competitiveness Russian industries industry and agricultural production, which in the future could form the export potential of the economy (nanotechnology, nuclear energy, mechanical engineering and micro- and optoelectronics, biotechnology, medical equipment and pharmaceuticals, and others), as well as serve the purposes of ensuring the country's food security. Certain approaches to the implementation of the policy will be determined by the processes taking place in the world economy. Despite the existing global and local risks, the world economic development in the medium term is assessed as moderately favorable.

The determining influence on the level of rates of import customs duties will be provided by the fulfillment of Russia's obligations in the WTO. Until 2016, the average level of duties will decrease from 8.5% to 6% for industrial goods and from 11.2% to 8.7% for foodstuffs. Despite the general decrease in tariff protection, the change in the level for various categories of goods will be carried out in different dates, which will create the prerequisites for the gradual adaptation of the sectors of the Russian economy to the new conditions. One of the most important tasks of customs policy for the coming period is to increase the efficiency of customs administration. The task of improving law enforcement practice remains relevant, the solution of which is complicated by the need to simultaneously unify regulation with the member states of the Customs Union. To solve this problem, by order of the Government, an action plan (roadmap) "Improving customs administration" was approved, the implementation of which will, in particular, reduce the time and number of documents required for customs operations, as well as switch to interdepartmental electronic interaction and speed up the issuance of permits . An important direction of the customs and tariff policy of the Customs Union in the medium term is a more active positioning of the Customs Union in the international trading system in order to benefit from expanding trade and improving access to foreign markets. The expansion of the preferential trade area through the conclusion of free trade agreements is becoming a key objective of the trade policy of the Customs Union. Free trade agreements should be concluded primarily to achieve a significant economic effect for domestic companies and the country as a whole through expanding access to foreign markets, attracting advanced technologies.

It can be summarized that during 2010 continuous work was carried out to develop the customs legislation of the Customs Union, including the Customs Code of the Customs Union, international agreements and decisions of the Customs Union. On January 1, 2010, uniform measures of customs-tariff, non-tariff regulation were introduced. On July 1, the Customs Code of the Customs Union, the fundamental document regulating customs legal relations in the Customs Union, came into force. On December 29, 2010, the Federal Law "On Customs Regulation in the Russian Federation" came into force. The Customs Union began to work in conditions when the preparation of the regulatory framework had not yet been fully completed. And now the processes are ongoing to introduce prompt changes to decisions that require adjustment, as well as finalizing the agreements of the CU Commission, which for one reason or another were not adopted on time. That is, there is an improvement and establishment of a normal system of administration, reduction of reference norms, unification with the international order of customs clearance in connection with the accession of countries to the Kyoto Convention. I would also like to note that the identification of the main areas of activity of the customs tariff policy for 2014-2015 indicates the continuous work of the state bodies of the Russian Federation in the field of customs tariff and customs in general.

Conclusion

The main source of Russian customs law is the Customs Code of the Russian Federation. It defines the legal and organizational foundations of customs and is aimed at protecting the national sovereignty of the Russian Federation, enhancing the ties between the Russian economy and the world economy, ensuring the protection of the rights of citizens, business entities and government bodies and their compliance with customs duties. In the mechanism of customs tariff regulation, the most important role is assigned to the Law "On Customs Tariff". It establishes the procedure for the formation and application of the customs tariff as an instrument of trade policy and state regulation of the domestic market of goods in its relationship with the world market, as well as the rules for imposing duties on goods when they are moved across the customs border of Russia. The legal basis for tariff regulation is contained in Federal Law No. 164-FZ of December 8, 2003 "On the Fundamentals of State Regulation of Foreign Trade Activities". This law develops the provisions of the basic Customs Tariff Law. It establishes the foundations of state regulation of foreign economic activity, defines the forms and methods of control by the state in this area.

The customs tariff is one of the instruments of state regulation of foreign economic activity. In fact, the variation of customs duty rates in the tariff directly depends on both domestic and foreign policy states. The customs tariff of any country is a legislative act containing a systematic list of goods subject to customs control (commodity nomenclature of the customs tariff) indicating the rates of customs duties that these goods are subject to. The modern customs tariff is a complex trade and political tool. The effectiveness of the customs tariff depends on the type of customs duties applied, the commodity classification system, the methodology for determining the price of goods for the purposes of collecting customs duties, the method for determining the country of origin of imported goods. The development of customs tariffs takes place in two directions. On the one hand, commodity differentiation of customs tariffs is growing. The commodity nomenclature of modern customs tariffs includes 9-11 thousand commodity items. On the other hand, for each commodity item, two or more duty rates are set, depending on the country of origin of the goods. On this basis, simple and complex customs tariffs are distinguished: simple (single-column) customs tariffs, providing for one duty rate for each product, regardless of the country of origin; and complex customs tariffs, which impose two or more duty rates on each product.

In modern conditions, many elements of the customs tariff (commodity nomenclature, the height of the applied duty rates, the structure of the tariff according to the height of the applied duty rates and a number of other elements) are regulated by international agreements operating within the framework of the World Trade Organization and the World Customs Organization. Customs tariff regulation is the most important and time-consuming process, which includes several interrelated operations:

determination of the country of origin of goods;

determination of the customs value of goods;

determination of customs payments.

The acceleration of integration processes and the globalization of economic ties are 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. Making decisions on the customs and tariff regulation of foreign economic activity is of paramount importance in the economic activity of the customs system.

Thus, the diversity and specificity of the influence of the customs tariff on the development of foreign trade relations and the economy as a whole require governments to take a balanced approach to determining the level of duties, taking into account the totality of possible consequences.

Bibliographic list

1.Customs Code of the Customs Union (annex to the Treaty on the Customs Code of the Customs Union, decision Interstate Council of the Eurasian Economic Community (the supreme body of the customs union) at the level of heads of state dated November 27, 2009 N 17) (part one): official. text// Collected. legislation of the Russian Federation.-2010.-No. 50.-Art. 6615.

.Gabrichidze, B.N. Russian customs law / B.N. Gabrichidze. - M.: Norma, 2008.-139-149s.

.Glazyev, S. Stages of integration//Customs regulation. Customs control.-2010.-№7.-С.4-5.

.Gorshkova, T.G. Formation of the state customs and tariff strategy in the context of globalization / T.G. Gorshkov. - St. Petersburg: SPbGUEF, 2010.-85-101.

.Kireev, A.P. International Economics / A.P. Kireev.-M.: International relations, 2012.-94-100s.

.Kozyrin, A.N. Customs regimes / A.N. Kozyrin.-M.: Statute, 2009.-35-50s.

.Kozyrin, A.N. Legal regulation of the customs tariff mechanism// Pravo.-2012.-№4.-p.52-53.

.Kosarenko, N.N. Customs law of Russia / N.N. Kosarenko.-M.: Flinta, 2010.-272p.

.Nekrasov, V.A. Diversification of the customs and tariff policy of Russia / V.A. Nekrasov// ECO.-2011.-№3.-P.158.

.Pavlova, E.E. Customs and tariff regulation in Russia / E.E. Pavlova.-SPb., 2011.-10-23s.

.Panskov, V.G. Customs regulation of foreign trade / V.G. Panskov.-M.: INFRA, 2011.-83s.

.Petrov, Yu.M. The practice of customs regulation / Yu.M. Petrov.-M., 2011.-448s.

.Podlesnykh, T.N. Customs and tariff regulation// Law and Politics.-2012.-№8.-P.1521.

.Svinukhov, V.G. Customs law / V.G. Svinukhov.-M., 2009.-195p.

.Sorokina, M.N. Evolution of pre-revolutionary Russian legislation on the customs tariff//Customs business.-2012.-№2.-P.77.

.Khalipov, S.V. Customs law / S.V. Khalipov.-M., 2009.-55-58s.

.Himicheva, N.I. Customs law of Russia / N.I. Khimicheva.-M.: Lawyer, 2010.-427p.

.Chernihovsky, A.G. Customs law / A.G. Chernihovsky.-M.: Danilov and K, 2011.-280-285s.

19.Government.ru-official. Russian government website

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.

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.

Hosted at http://www.allbest.ru/

Introduction

Chapter 1. State regulation of foreign economic activity

1.1 Customs and tariff regulation in Russia

1.2 Legal framework for customs and tariff regulation

Chapter 2. The system of customs and tariff regulation at the present stage

2.1 Comparative analysis of customs and tariff regulation in Russia before joining the Customs Union

2.2 The main directions of the customs and tariff policy of Russia for 2011-2013

2.3 Importance of customs and tariff regulation for the development of modern international trade

2.4 Consideration of controversial issues of customs and tariff regulation in the Customs Union

Conclusion

List of used literature

Introduction

Relevance of the research topic. In the modern world economy, customs and tariff regulation acts, on the one hand, as an effective regulator that promotes greater openness of the market, and on the other hand, as the most common foreign trade instrument of protectionism. Customs and tariff regulation covers the entire international trade turnover. At the same time, over the past decades, there has been a steady decrease in the rates of import customs duties. Thus, their average level in the developed countries - members of the World Trade Organization (WTO) today is 4-6%, while at the time of the creation of the GATT-WTO this value exceeded 30%.

Currently, customs and tariff regulation is becoming not only an instrument of general economic policy at the national level, but also an object of regulatory activity of international economic organizations, primarily the WTO. The activities of the WTO are aimed at the formation of general principles, norms, rules and instruments of customs and tariff regulation in order to minimize obstacles to the development of international trade.

Thus, the urgent task is to ensure the openness of the national economy by reducing the average tariff rate to 6-8% without a significant loss of budget revenues.

The object of the study is the system of measures of customs and tariff regulation of foreign trade activities.

The purpose of the work is to analyze in a complex the modern customs tariff policy and trends in its development at the multilateral, regional and national levels, as well as the features in the main groups of countries and in Russia in order to formulate specific proposals aimed at improving the effectiveness of this policy in our country.

Based on the goal, the following tasks were solved:

show the role of customs and tariff regulation in the development of international trade;

to identify the diversity and evolution of the functions of the customs tariff, to characterize the mechanism of the impact of customs taxation of imports on certain socio-economic spheres;

to understand the connection between the processes of globalization, customs and tariff liberalization and streamlining of international trade at the multilateral and regional levels;

determine the current scale and direction of tariff liberalization of trade and improvement of its customs administration;

reveal the negative aspects of liberalization, including in connection with the increased criminalization of international trade;

identify new trends and forms of customs cooperation at the multilateral level.

The theoretical and methodological basis of the study was the works of theoretical scientists in the field of finance, state regulation of foreign economic activity and international relations. Research developments related to the regulation of foreign economic activity, optimization of customs duty rates were used. The fundamental studies of modern Russian authors on the problems of customs-tariff, non-tariff regulation of foreign economic activity are analyzed, among them, on the methodology for determining the rates of customs duty by V. Novikov, the assessment of the tariff by S. Udovenko, on tariff protectionism by S. Zubarev, S. Shvets, V. Sinev , V. Svinukhov, V. Draganov, A. Bychkov, E. Tikhonovich, N. Lebedev and some others.

Chapter 1. State regulation of foreign economic activity

1. 1 Customs and tariff regulation in Russia

Customs regulation in the Russian Federation in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation consists in establishing the procedure and rules for regulating customs affairs in the Russian Federation. Customs business in the Russian Federation is a set of means and methods for ensuring compliance with customs and tariff regulation measures, as well as prohibitions and restrictions on the import of goods into the Russian Federation and the export of goods from the Russian Federation.

In the Russian Federation, measures of customs and tariff regulation, prohibitions and restrictions affecting foreign trade in goods (hereinafter - prohibitions and restrictions) are applied, provided for by international treaties constituting the legal framework of the Customs Union, and acts of the bodies of the Customs Union adopted in accordance with these treaties.

The customs authorities constitute a single federal centralized system.

Officials of the customs authorities are citizens of the Russian Federation who, in accordance with the procedure established by the legislation of the Russian Federation, replace the positions of employees and federal state civil servants of the customs authorities of the Russian Federation.

The customs authorities are:

1) the federal executive body authorized in the area of ​​customs affairs;

2) regional customs departments;

3) customs;

4) customs posts.

In the state regulation of Russia's foreign trade, all methods and instruments of customs and tariff regulation generally accepted in world practice are used. The main element of the tariff regulation mechanism is the customs tariff, which is a systematized list of rates that determine the amount of payment for import and export goods, i.e. customs duties.

All countries of the world have customs tariffs. Modern tariffs are unified on the basis of the Harmonized Commodity Description and Coding System, which facilitates the use of tariffs for different languages and comparison of duty rates for the same goods. The tariff used on the territory of the Russian Federation is an example of a contractual or conventional tariff, as it is established by mutual agreement of states. The antipode to it is an autonomous tariff, determined by the state independently.

Customs tariff functions:

1. Protectionism - protection of domestic goods from foreign competition

2. Fiscal - replenishment of the state budget.

Of particular importance is the fiscal function, since customs duties in Russia are one of the most important items of federal budget revenue.

The fiscal function of the customs tariff is the most relevant for Russia, and if in developed countries revenues from customs payments make up a small share of state budget revenues (for example, in the USA - no more than 1.5%), then in the Russian budget - up to 40-50% its revenue side. In accordance with the requirements of the development of the world economy and the WTO, there is a need to reduce the average rate of the customs tariff, therefore, it is necessary to search for new approaches to the study of customs tariff relations, reorientation of the customs tariff from performing a fiscal function to a regulatory one, and to a certain extent, a protectionist one, since it plays the role protection of the national producer.

The country has the more room for maneuver in the course of negotiations to agree on mutual tariff concessions, the more commodity items are contained in its import customs tariff. The development of the commodity nomenclature is an indirect indicator of the level of development of the system of foreign trade regulation in the country. Countries with an underdeveloped regulatory system are characterized by weakly detailed import tariffs. The degree of tariff differentiation depends both on the commodity nomenclature used and on how fully it is used. The Harmonized Commodity Description and Coding System, which is the basis of commodity nomenclatures in almost all major states, has the greatest use. Korchazhkina N.P. The role of customs and tariff regulation in the field of foreign trade policy of the Russian Federation // Actual problems of finance and banking: Sat. scientific tr. Issue. 8. - St. Petersburg: SPbGIEU, 2011.

For a general description and comparison of customs tariffs, generalized indicators of the level of customs tariff rates are used. To characterize the customs tariff as a whole, as well as to analyze the situation in the field of imposing duties on large commodity groups, subgroups, sections, indicators of the average level of tariff rates are used. There are other indicators that relate not only to the level of taxation, but also to the structure of the tariff. Such indicators are, for example, maximum level tariff rates (peak tariff rates), the share of goods using the duty-free import regime, etc.

The need for digital codes is due to the fact that they are used to determine the rates of customs duties, since a customs tariff is compiled on the basis of the TN VED - a system of such rates. The fundamental characteristic of TN VED is "strict observance of the rule of unambiguous attribution of goods to classification groups".

Thus, the customs tariff establishes the relationship between the commodity nomenclature and the rates of customs duty. The main vector for the development of the customs tariff is the creation of the most priority areas in the structure of the Russian economy. At the same time, the interests of the state and society should be taken into account and maximally balanced in accordance with the problems, conditions, goals and opportunities available in the country. Filipenko SV. Customs regulation in the system of public administration of the Russian Federation. - M.: RAGS, 2011.

The use of a customs tariff containing optimal rates of customs duties has a number of advantages. So, if a country can influence world prices, optimal level customs duty rates can bring her a significant gain. The famous economist P.Kh. Lindert notes that a customs tariff "is always beneficial to producers of goods competing with imports, even if the aggregate welfare of the nation is thus reduced." In any case, the introduction of a tariff is always the best option compared to economic inactivity. Kireeva A.P. International economy. Textbook for High Schools. Ї M., 2012. S. 204. customs duty trade import

Customs duty - a mandatory fee collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export (clause 5, article 5 of the RF Law "On Customs Tariff").

The customs duty is in the nature of an indirect tax. The purpose of the customs duty is twofold, firstly, the customs duty can be considered as a source of replenishment of the state budget, since, in accordance with Art. 19 of the Law of the Russian Federation "On the Fundamentals of the Tax System of the Russian Federation" is classified as federal taxes and, secondly, as a way to regulate the import of goods into the customs territory of the Russian Federation and export outside it (in order to protect Russian producers of goods and provide the domestic market with the necessary products).

The functions of the modern customs tariff can be regulatory and fiscal.

The regulatory function of customs duties performs a wide range of economic measures from protectionist protection of domestic producers to the liberalization of foreign trade relations in order to saturate the domestic market with goods in demand. The regulatory impact of import duties is not limited to the corresponding rise in the cost of imported goods. In addition, the prices of domestically produced goods rise to the level of the price of imported goods, increased by the amount of duties levied.

Thus, import duties affect markets for manufactured goods, agriculture, and, not least, labor markets, since sufficient protection against the influx of foreign goods prevents the domestic market from a sharp drop in prices and the resulting reduction in production and jobs. Kozyrin AN. Country of origin of goods and customs duties // Law. - 2010.-№9.-S.78-81.

The regulatory function contains a vast number of economic, political and legal measures aimed at protecting domestic producers from foreign competitors, attracting goods in demand to the country, and Russia's participation in international trade, customs and other organizations. The regulatory and fiscal functions of customs duties are closely interrelated. They should be comprehensively taken into account when forming and changing the tariff.

The study shows that at present the fiscal function of customs duties is the main one. Performing a fiscal function, customs duties serve as one of the main sources of filling the revenue side of the budget. In accordance with the Budget Code of the Russian Federation, they relate to federal budget revenues and are credited at a rate of 100%. The importance of the fiscal function is due to the fact that customs payments provide a large share of federal budget revenues.

In Russia there are:

Import (import) tariff and import (import) duties.

The amount of import duty charged depends on the country of origin of the goods and on the trade regime provided by a particular country. Foreign trade regimes are established on the basis of bilateral trade treaties and agreements. The basic rate of import duty applies to countries with which trade agreements and agreements have been concluded providing for most favored nation treatment. Russia provides, according to the UN lists, preferences in the collection of duties to developing countries (reduced duties) and the least developed countries (duty-free import of goods). Goods from countries with which there are no trade agreements are subject to double duty.

Export (export) customs duties.

When collecting export duties, specific duties, calculated in euros per unit of production, prevail. Export duties in Russia are associated with the following circumstances:

Replenishment of the revenue part of the budget;

Protection of the domestic market, where the ruble prices for many export goods are much lower than world prices in hard currency.

Export duties apply to all foreign trade partners.

Customs duty meets the main tax characteristics:

a) payment of customs duty is mandatory and provides state-authoritative coercion;

b) the customs duty is not a fee for the services provided and is collected without reciprocal satisfaction;

c) proceeds from customs duties cannot be earmarked to cover specific public expenditures (principle of prohibition of tax specialization).

With the help of tariffs, it is possible to influence the formation of a surplus in the foreign trade balance, to increase the inflow of foreign currency, as well as to the development of individual regions of the country. Tariff regulation functions are implemented in close relationship with the tax system, which partially takes over the tariff element and supplements it. Korchazhkina N.P. Customs Tariff as a Tool to Protect the Russian Economy in the Conditions of Accession to the World Trade Organization // Actual Problems of Finance and Banking: Sat. scientific tr. Issue. 9. - St. Petersburg: SPbGIEU, 2011.

The content of the customs tariff is of an economic nature, which is preferred in a market economy, which implies an objective establishment of the ratio of domestic and world prices, the real exchange rate. In a deficit economy, the customs tariff loses its effectiveness and is replaced by more stringent non-tariff methods. It should be noted that the so-called mega-tariffs do not occur in the Russian customs tariff, i.e. tariffs, the rates of which exceed 100%.

Meanwhile, this is an effective measure to protect the country's domestic market. Thus, in the US customs tariff, the number of mega-tariffs used in the agri-food market is 19, which is approximately 2% of the total number of customs-tariff items for agricultural goods. Imports of agricultural products in the EU are limited to 141 megatariffs, Japan - 142. It should be noted that in the EU most of the megatariffs apply to agricultural products. The analysis shows that in the EU high average duty rates are typical for such groups of agricultural products as sugar beet, sugar cane, sugar substitutes (sweeteners), cereals, flour and cereal products, animal feed. Mega-tariffs for these groups of goods are high due to the fact that most of the rates for the commodity items included in them are set at a high level. The maximum EU customs tariff rate of 540% is levied on imported crushed or dried sugar beets. In the EU, very high rates of customs duties are also set for grape juice, bananas, prepared or canned mushrooms. In Japan, out of 142 mega-tariffs applied, 49 are the highest compared to EU tariffs. The highest average duty falls on the dairy group and amounts to 322%. Mega-tariffs are applied to almost 2/3 of the commodity items of this group, and for 20 of them the duty rates exceed 500%.

1.2 Legal framework for customs and tariff regulation

A special place in the regulatory framework of customs tariff regulation is given to its principles, in which the content of customs law, the most important foundations of customs tariff regulation, are expressed in a concentrated form. Defining the principles of law, the well-known Yugoslav researcher in the field of legal theory R. Lukic noted: "General legal principles ... refer to derivative concepts. These are abstract norms, derivation from less abstract norms and operating in cases covered by norms of a lower order." Lukich R. Methodology of Law. M., 1981. S. 278.

The complex nature of customs legislation finds its expression in the system of principles of legal regulation of customs and tariff policy. Some of these principles are administrative and legal principles for regulating foreign trade activities and the movement of goods and vehicles across the customs border. The Russian customs legislation includes the following principles:

- the principle of protecting state and public security when moving goods across the customs border;

- the principle of protecting the economic interests of the Russian state;

- the principle of differentiation in the legal regulation of customs procedures.

Along with administrative and legal principles, the principles of tax law are also used to regulate the customs tariff mechanism. Their application assumes the tax nature of the customs duty. W. Petty. Treatise on taxes and fees / Masterpieces of world economic thought. Volume 2. Petrozavodsk, 1993. S. 37-38. customs tariff foreign economic regulation

Historically, the formation of the system of legal regulation in the CU began in early 1995 with the signing of the Agreement on the Customs Union between the Russian Federation and the Republic of Belarus dated January 6, 1995, to which Kazakhstan joined on February 20, 1995. At that time, despite the opinions of specialists from the customs departments, the leaders decided that the customs union could be built by introducing a single customs tariff regulation and unifying customs legislation. Time has shown the opposite, and taking into account that negative, and maybe useful experience and with the signing of the Treaty on the Customs Union and the Common Economic Space of February 26, 1999 (entered into force on December 23, 1999 in the Republic of Belarus, the Republic of Kazakhstan and July 2, 2001 in the Russian Federation) in fact, the formation existing system legal regulation in the CU.

All legislation relating to the organization and functioning of the customs union can be conditionally divided into 8 blocks:

Basic documents that define the essence and stages of the creation of the CU, its goals, objectives (7 international treaties).

Acts defining the measures of customs and tariff regulation in mutual trade of the CU member countries and in relation to third countries (9 international treaties and 6 decisions of the CU Commission).

Acts defining measures of non-tariff regulation in mutual trade of the CU member countries and in relation to third countries (5 international treaties and 6 decisions of the CU commission).

Acts relating to customs regulation in the customs territory of the CU (18 international treaties and 21 decisions of the CU Commission).

Acts defining a unified procedure for supervision (control) over the safety of goods (products) in mutual trade with third countries (12 international treaties and 3 decisions of the CU Commission).

Acts regulating the collection of taxes in the internal trade of the CU member states (5 international treaties).

Acts defining the maintenance of statistics and internal trade of the CU member states (5 international treaties).

Acts defining the maintenance of statistics of foreign and domestic trade of the CU member states (3 international treaties).

Acts relating to the bodies of the CU, in particular the commission of the CU (2 international treaties and 3 decisions of the commission of the CU).

Thus, the regulatory framework of the customs union is:

International treaties of the member states of the customs union of three levels (interstate, intergovernmental and interdepartmental) - 72 treaties;

Decisions of the Commission of the Customs Union (of a normative nature and directly adopted in the Member States of the Customs Union) - more than 42 decisions.

In order to form the legal framework of the customs union, international documents were signed aimed at unifying customs administration, including determining the procedure for declaring, as well as customs clearance and customs control of goods, payment of customs duties in a single customs territory, ensuring the uniform application of the rules for determining the customs value of goods and the country of origin goods from developing and least developed countries. Speech at the forum "Customs Union. First results and prospects"

September 30, 2010, Congress Center of the Swissotel Krasnye Holmy Hotel, Moscow

The main international acts regulating these legal relations are those that entered into force on January 1, 2010:

Agreement on unified customs and tariff regulation of January 25, 2008;

Agreement on the conditions and mechanism for the application of tariff quotas dated December 12, 2008;

Protocol on the conditions and procedure for the application in exceptional cases of import customs duty rates different from the rates of the Common Customs Tariff of December 12, 2008;

Protocol on the Unified System of Tariff Preferences of the Customs Union of December 12, 2008;

Protocol on granting tariff privileges dated December 12, 2008;

Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU);

Single customs tariff of the customs union;

The next significant document regulating these legal relations is the Decision of the Customs Union Commission dated November 27, 2009 No. 130 "On the unified customs and tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation". As well as a number of Agreements adopted in 2008-2009 and defining uniform rules for determining the country of origin and customs value of goods.

The main international treaty in accordance with which customs regulation is carried out in the customs territory of the customs union is the Treaty on the Customs Code of the customs union. As well as a whole block of international treaties - these are agreements prepared directly in the development of the Customs Code of the Customs Union. As of August 1, 2010, 12 agreements have been signed:

Agreement on Mutual Administrative Assistance of the Customs Authorities of the Member States of the Customs Union dated May 21, 2010;

Agreement on the requirements for the exchange of information between customs authorities and other state authorities of the member states of the customs union dated May 21, 2010;

Agreement on the submission and exchange of preliminary information on goods and vehicles transported across the customs border of the Customs Union dated May 21, 2010;

Agreement on the specifics of the customs transit of goods transported by rail through the customs territory of the Customs Union dated May 21, 2010;

Agreement on the grounds, conditions and procedure for changing the terms for payment of customs duties dated May 21, 2010;

Agreement on certain issues of providing security for the payment of customs duties and taxes in respect of goods transported in accordance with the customs procedure of customs transit, the specifics of the collection of customs duties and taxes and the transfer of collected amounts in respect of such goods dated May 21, 2010. (Securities for the payment of customs payments made to the customs authorities of Kazakhstan are not yet accepted by the customs authorities of Belarus and Russia);

Agreement on the specifics of customs operations in relation to goods sent in international mail of June 18, 2010;

Agreement on the exemption from the use by the customs authorities of the member states of the customs union of certain forms of customs control of June 18, 2010;

Agreement on Free Warehouses and Free Warehouse Customs Procedure dated June 18, 2010;

Agreement on the peculiarities of the use of vehicles of international transportation carrying passengers, as well as public railway rolling stock carrying goods and (or) luggage for domestic transportation through the customs territory of the Customs Union dated June 18, 2010;

Agreement on issues of free (special) economic zones in the customs territory of the customs union and the customs procedure of the free customs zone dated June 18, 2010;

Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to the release of such goods dated June 18, 2010.

All of the above agreements until they come into force after ratification are provisionally applied from July 6, 2010 - the date of entry into force of the Treaty on the Customs Code of the Customs Union of November 27, 2009.

Chapter 2. The system of customs and tariff regulation at the present stage

2. 1 Comparative analysis of customs and tariff regulation in Russia before joining the Customs Union

Analyzing the Russian system of customs and tariff regulation before joining the Customs Union, we can conclude that, in general, it met international requirements, but had a number of features.

First, attention is drawn to the relatively high level of tariff protection of the domestic market, including against the background of other CIS countries: the weighted average rate of import duties in 2008 was 11.17%. Moreover, unlike most countries of the world, this value in Russia in the current decade tended to increase. Gorchak M.O., Svinukhov V.G. Improving the mechanism of customs and tariff regulation of foreign economic activity of the Russian Federation // Russian Foreign Economic Bulletin. - 2011. - No. 5.

Secondly, it points to a significant share of imports covered by international tariff peaks (the share of positions with rates over 15% in 2009 accounted for 18.4% of their total number) and non-ad valorem duties (26% of its value in 2010).

Thirdly, a relatively low degree of differentiation (spread of rates) of the import tariff is stated, which makes it difficult to implement the structural tasks of the tariff policy and does not fully meet the needs of the dynamically developing Russian economy. The above, coupled with a large number of tariff peaks and non-ad valorem rates, speaks of the predominantly fiscal orientation of the national customs tariff.

Fourth, the preservation of export duties on a wide range of goods is said to be a characteristic feature of the Russian customs and tariff policy. Despite a threefold reduction in the number of goods subject to duties in 2005-2007. (abolished for many types of high value-added products), by the end of 2007, export duties were in effect for 397 commodity items (at the level of 10 TN VED characters). Export duties serve as a tool for our country to withdraw natural rent (oil and gas), restrict the export of a number of goods (agricultural products, round timber, scrap and metal waste), replenish budget revenues (polymers, metals, fish and seafood).

In general, for Russia, the fiscal function of customs duties plays a huge role. In 2007, the volume of receipts from the collection of customs duties (import and export) amounted to almost 30% of the total federal budget revenues. This indicator has no analogues in foreign practice, with the exception of 4-5 poorest or dwarf African states.

A distinctive feature of customs and tariff regulation in the Russian Federation is the frequent change in import and export customs duties. In 2007, for example, the rates of import duties on 1,570 tariff items were changed. On the one hand, the changes make it possible to take into account shifts in the structure of commodity flows, to solve the problems of developing the national economy, but on the other hand, they create uncertainty and risks for domestic and foreign entrepreneurs. Ilyin A.E. The modern system of customs and tariff regulation in Russia // Foreign Economic Complex of Russia: state of the art and Perspectives, No. 1, 2012. Despite positive developments recent years, the system of customs control in the Russian Federation needs to be significantly improved. The problem of "gray" or unreliably declared imports (distortion of the range of goods, understating the customs value) remains, which is especially typical when importing consumer goods. Due to illegal imports, losses are incurred by the federal budget, the internal competitive environment worsens, since unscrupulous importers receive unjustified price advantages, corruption is stimulated, and consumer spending increases.

Russia's entry into the Customs Union is a big step towards solving many customs and tariff problems in Russia. Significant agreements are being adopted, first of all, they include agreements signed on January 25, 2008: "On the principles of levying indirect taxes on the export and import of goods, the performance of work, the provision of services in the customs union", "On export customs duties in relation to third countries", "On the application of special protective, anti-dumping and compensatory measures in relation to third countries", etc. Some provisions regulating these issues are also contained in the Protocol "On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the customs union", signed on December 11, 2009.

The customs union is a special form of international cooperation. Its main goals are the formation of a single economic space of the participating countries, the simplification and unification of customs procedures, etc. However, their achievement requires a long joint work public authorities, international organizations, non-profit organizations and business representatives. The formation of the customs union of Russia, Belarus and Kazakhstan is designed for a long period - until 2012. During this period, measures will be taken in stages aimed at achieving the goals of the Customs Union, in particular, it is planned to adopt a number of agreements on issues of interaction between state authorities, currency regulation, regulation of relationships commercial entities etc. The abolition of customs control at the border with Belarus is planned for July 1, 2010, and at the border with Kazakhstan - July 1, 2011. Significant steps have already been taken towards this goal.

If the goods are exported outside the customs territory of the Customs Union, the rates of export duties of the country in which they were produced are applied to them. The collection of duties at the appropriate rates is ensured by the customs authorities of the country from whose territory the goods are actually exported (Article 3 of the Agreement "On Export Customs Duties in Relation to Third Countries").

Thus, the implementation of customs control, collection of customs payments, enforcement of customs legislation will have to be fully carried out at the external border of the Customs Union. Ilyin A.E. Peculiarities of Customs and Tariff Regulation in Developed and Developing Countries // Foreign Economic Complex of Russia: Current State and Prospects, No. 2, 2010

Of particular interest is the tax regulation of commercial transactions between the taxpayers of the participating countries.

The Customs Union establishes a unified customs and legal regulation and differentiation of measures of customs and tariff regulation. The implementation of these measures is entrusted to the customs authorities. With regard to tax regulation, it is possible for each of the countries to establish their own rates of indirect taxes, however, compliance with tax legislation is ensured by the tax and other state authorities of the countries - members of the Customs Union. In connection with the above, apparently, in the future, union and national legislation will be improved that regulates the interaction of state authorities of the participating countries, as well as the harmonization of their national legislation (primarily tax legislation).

2.2 The main directions of the customs and tariff policy of Russia for 2011-2013

The main directions of the customs tariff policy for 2011 and the planned period of 2012 and 2013 have been prepared in pursuance of Decree of the Government of the Russian Federation dated December 29, 2007 No. 1010 "On the procedure for drafting the federal budget and draft budgets of state off-budget funds of the Russian Federation for the next financial year and planning period" in accordance with the provisions of the Concept of long-term socio-economic development of the Russian Federation until 2020, the Main directions of activity of the Government of the Russian Federation for the period until 2020, the Foreign Economic Strategy of the Russian Federation until 2020.

A qualitative change in the conditions for the implementation of the customs tariff policy in the period under review necessitates the adoption of adequate substantive institutional and organizational and procedural management decisions.

First, it is necessary to ensure the effectiveness and efficiency of the mechanism for the functioning of the supranational bodies of the customs union, which fully meets the challenges facing both the union as a whole and each of the participating countries. This requires the introduction of appropriate rules, procedures and regulations that allow for effective harmonization of the positions of the parties within the CU and take them into account in the decisions of supranational bodies.

Secondly, it is necessary to develop and implement effective mechanisms for promoting Russia's position in the customs union, to strengthen the rationale for the decisions proposed by the Russian side, and to predict their socio-economic and trade-political consequences. It is necessary to ensure that Russia's leading role in the customs union is supported by concrete results in respect of the economic, trade and political interests of the Russian side. For these purposes, it is necessary to increase the transparency of the mechanism for developing proposals from the Russian side, to involve the business community more widely in the discussion of projects.

Increasing the return on Russia's participation in the customs union makes it relevant to form a system to prevent losses and risks associated with adaptation to new, still imperfect conditions for the functioning of the CU (including a possible increase in transaction costs for individual Russian participants in foreign economic activity, infringement of the interests of certain groups of domestic producers, intergovernmental 4 overflow of financial resources, "overflow" of foreign trade flows to countries with lower customs costs). Korchazhkina N.P. Trends in the development of customs and tariff regulation in connection with the entry of the Russian Federation into the World Trade Organization // Russian Journal of Entrepreneurship. - No. 11. - 2010.

The most important direction that reduces the risks of reorientation of foreign trade flows to the markets of other countries of the Customs Union should be the creation in Russia of a competitive customs administration mechanism that allows participants in foreign economic activity to quickly and economically carry out the entire range of actions related to the placement of goods under customs procedures.

Thirdly, the new tasks of the Russian economy make it necessary to more closely integrate the customs tariff policy into the processes of diversification, restructuring and innovation in the domestic production complex. This requires, in addition to strengthening the structural and stimulating functions of the customs tariff policy, its harmonization and close linkage with industrial policy priorities.

With the growth of investment activity in the Russian economy in the post-crisis period, the stimulating function of the customs and tariff policy should be strengthened, aimed at creating conditions for the transfer of high-tech industries to the territory of Russia, developing industrial and technological cooperation, expanding cost-effective access to new technologies, machines, equipment for large-scale modernization of production facilities. In order to attract foreign investment, it is necessary to ensure a significant reduction in the costs arising from burdensome customs and administrative procedures in obtaining international investment commodity loans and direct capital investments.

Taking into account the task of accelerating the transition to an innovative economy, the role of customs tariff measures in the implementation of selective industrial and structural policies should increase: a sufficient degree of tariff protection of specific markets in the initial cycles of the production of innovative products, the gradual opening of markets as they develop, segmentation and the growth of the competitiveness of domestic industries for 5 purposes of maintaining a competitive environment. Of fundamental importance here will be the existence of specific sectoral development programs supported by investments, infrastructure development, and marketing plans, under which, if necessary, measures to adjust import and export customs duty rates will become an integral part of sectoral strategies. At the same time, setting up customs-tariff and non-tariff regulation to stimulate the production and export of innovative, high-tech products will require the development of export promotion institutions, the improvement of legal regulation in the field of customs, the simplification and reduction of the number of administrative procedures, the use of all the tools of market protection measures allowed by the provisions of the and WTO rules. The main directions of the customs tariff policy for 2011 and the planned period of 2012 and 2013

2.3 Importance of customs and tariff regulation for the development of modern international trade

If we analyze the changes in customs policy over several centuries, we can make following conclusions about her association with other politicians. In various periods of the history of our state, various statesmen set different, often opposite tasks for the customs: fiscal, protectionist, etc. Shishaev A.I. Regulation of international trade in goods. M., Center for Economics and Marketing, 1998. At the same time, the importance of customs policy for foreign trade also changed. In some periods, the military, foreign policy and other interests of the state relegated customs methods to the background, and customs became a help in solving foreign policy and military problems. In other periods, on the contrary, foreign economic tasks became the main ones, customs turned into the main tool for their solution, and customs methods either stimulated the development of social production or contributed to an increase in state revenues. The factors and conditions determining the various goals of the customs policy were the external and internal political, military, economic, social and other conditions of the life of the state. Until now, such laws, patterns and trends in customs policy changes have not been identified that would make it possible to reliably predict its role and significance in the future.

All countries in one form or another use customs and tariff policy instruments, with the help of which they solve many priority socio-economic problems that go beyond the scope of export-import activities, in particular, reform and modernization of the economy, maintaining a certain level of domestic prices, stimulating growth promising industries, replenishment of the revenue side of the budget, etc.

Over the past decade, Russia has taken important steps to create a system of customs and tariff regulation that meets international norms and rules. But today our country is facing difficult tasks in the transition to innovative model development, diversification of the economy and exports, strengthening national competitiveness. The implementation of this economic course requires adequate measures in the field of state customs and tariff regulation, which increases the relevance of the topic of this study.

Despite the liberalization of world trade and the simplification of customs procedures, the customs tariff policy continues to have a great influence on the dynamics and structure of trade, since almost all countries apply customs tariffs, import duties cover the predominant part of the product range and are the most transparent type of trade restrictions.

Changing the rates of customs duties allows you to regulate the flow of foreign goods into the country, depending on the level of competitiveness of the relevant domestic goods, considerations of economic security and social stability, the state of the budget and balance of payments, and other circumstances. Thus, countries with different socio-economic conditions can interact through trade.

Customs and tariff regulation effectively performs its functions only with the high-quality organization of customs business: reliable statistical accounting and their strict control aimed at ensuring the payment of due payments, combating smuggling and the import of low-quality and counterfeit products. A cumbersome and confusing system of customs administration creates room for subjective decision-making and corruption in customs, creates fertile ground for abuse and burdens consumers with additional costs. Kozlov E.Yu. Fundamentals of customs and tariff regulation under EU law / Problems of modern foreign legislation. Collection of scientific works of the Department of Administrative and Customs Law of MGIMO. Issue 1. M. 1994.

Customs and tariff regulation of various groups of countries has specifics, which objectively reflects existing differences in the national interest. In contrast to the low level of customs duties in developed countries (according to WTO experts, in the EU - 5.4%, the USA - 3.5%, Japan - 5.6%), most developing countries apply the arithmetic average duty rate in the range of 10- 20%. A high level of customs taxation allows governments to diversify the structure of the economy, create their own industry, and also significantly replenish the revenue side of the budget. Many developing countries, when joining the WTO, "tied" duty rates at a very high level, but in fact apply lower rates, while retaining the possibility of a significant increase in import duties.

At present, the Government of the Russian Federation has taken a decision on the possible entry of Russia into the WTO as part of the customs union of Russia, Kazakhstan and Belarus. The development of the ETT and legal documents in the field of non-tariff and technical regulation is nearing completion. A basic list of CCTs of more than 4,000 items has been approved. A draft ETT has been formed, including more than 11 thousand ten-digit sub-subpositions.

Studies show that the average ad valorem CCT rate of the customs union of Russia, Belarus and Kazakhstan is 6.54%, which is 4.4% less than the average ad valorem rate of the Russian tariff. Despite a slight decrease in the average tariff rate, the budgetary implications of such a tariff change are significant. Calculations show that the contribution of customs tariff rates to payments is only 44% of payments in 2008. The Russian budget may lose up to $9 billion in financial revenues (compared to revenues from import customs duties received in 2008). This situation arises primarily due to a significant decrease in the average value of the ad valorem rates of Sec. XVI - from 6.9% to 0.94% and sec. XVII - from 10.86% to 2.3%. Meanwhile, if we leave the average rates of Sec. XVI and XVII are the same as in the Russian tariff, then the collection rate will be about 90%.

2 . 4 Consideration of controversial issues of customs and tariff regulation in the Customs Union

Consideration of disputed issues of customs and tariff regulation in the Customs Union is carried out in accordance with the "Recommendations for the preparation of a Report on the results of consideration of disputed issues of customs and tariff regulation", dated January 28, 2011.

The decision on the preparation of the Report is made by the Commission of the Customs Union in cases where the Parties, when considering the issue, have not developed an agreed decision of the Commission of the Customs Union (hereinafter referred to as the Commission).

In such cases, the decision of the Commission of the Customs Union instructs the Secretariat of the Commission of the Customs Union (hereinafter referred to as the Secretariat of the Commission) to prepare the relevant Report.

The Secretariat of the Commission (Department of Customs, Tariff and Non-Tariff Regulation) collects and prepares additional statistical and other information, as well as supporting materials that are not in the initiative proposal prepared in accordance with the Regulations for Submitting Proposals on Measures to Regulate Foreign Trade to the Commission of the Customs Union, approved Decision of the Commission dated June 18, 2010 No. 308, and the provision of which does not contradict the legal framework of the Customs Union.

An approximate List of additional information necessary to assess the impact of the proposed measure of customs and tariff regulation on the state and development of the relevant sector of the economy of each Member State of the Customs Union and in general within the Customs Union (hereinafter referred to as the List) and the preparation of the relevant Report is attached.

Providing the Secretariat with the information specified in the List is carried out as follows:

1. Data of customs statistics of foreign trade and statistics of mutual trade in goods of the Customs Union (sections 4-6) are provided by the Department of Customs Statistics of the Secretariat of the Commission;

2. Other information shall be provided by the Parties at the request of the Secretariat of the Commission.

The proposed regulatory measure indicates the size and duration of the import customs duty rate of the Common Customs Tariff of the Customs Union (hereinafter referred to as CCT CU), an assessment is given and a calculation is provided, indicating the advisability of introducing the measure in the proposed amount and for the proposed period.

The grounds for introducing the proposed measure are:

with an increase in the rate of import customs duty CCT CU as a measure of structural regulation of the economy: a projected total increase in the output of products of comparable quality and technical level in the member states of the Customs Union, covering a possible decrease in imports;

with an increase in the rate of import customs duty CCT CU as a temporary measure: a predicted decrease in the total volume of imports to the Member States of the Customs Union, which will contribute to the creation of additional market niches for competitive manufacturers of the Member States of the Customs Union or the implementation of priority investment projects;

when the rate of import customs duty CCT CU is reduced as a measure of structural regulation of the economy: the projected total increase in the volume of imports of the relevant goods over the next three years after the introduction of the measure will not exceed 10% of the total consumption of these products by the Member States of the Customs Union for the same period;

with a reduction in the CCT CU import customs duty rate as a temporary measure: the projected increase in imports will improve the balance of production and consumption and limit price growth in the domestic market of a member state of the Customs Union or will contribute to the implementation of priority investment projects.

Prior to the submission of the Report for consideration by the Commission, it is preliminarily heard at a meeting of the Committee on Foreign Trade Regulation.

At the meeting of the Commission, the Report is submitted by the Executive Secretary of the Commission in accordance with the established procedure.

The term for preparing the Report should not exceed three months from the date of the decision to prepare the Report.

Conclusion

Customs and tariff regulation is called upon to promote worldwide the goals and objectives of foreign economic activity, as well as ensuring the country's security and protecting national interests. The methods of customs and tariff regulation are more consistent with the nature of market relations and therefore play a major role in the regulation of foreign economic activity in modern conditions.

My research has revealed great importance customs and tariff policy for the development of modern international trade. Significant progress has been shown in the field of tariff liberalization of trade at the multilateral level, as evidenced by the results of the last three rounds of negotiations within the framework of the GATT / WTO (1964-1967, 1973-1979 and 1986-1993), the creation of the World Trade Organization based on the GATT and the transformation of the Customs Cooperation Council into the World Customs Organization, accompanied by an expansion of the scope of their regulation.

Under the conditions of Russia's accession to the WTO, special attention should be paid to the issues of customs and tariff policy. Researches of scientists are devoted specifically to assessing the feasibility and consequences of Russia's accession to the WTO from the point of view of protecting domestic production. However, the issues of budget losses due to lower rates of import customs tariffs, changes in the customs tariff in the event of Russia's accession to the WTO as part of the customs union still remain unexplored. At the same time, without resolving these issues, the formation of a rational customs tariff is not possible.

Similar Documents

Customs-tariff regulation of foreign economic activity. Customs and tariff policy of developing countries. Customs supervision and control over the national currency and cultural relics of the PRC. Non-tariff methods of regulation of international trade.

term paper, added 04/24/2014


Goals, objectives and types of customs and tariff regulation. The concept of administrative responsibility for committing administrative offenses in the field of customs. Penalties for violations of customs rules encroaching on the procedure for taxation of goods.

term paper, added 12/22/2014


Customs tariff as one of the main instruments for regulating foreign economic activity. Normative-legal bases for the implementation of customs and tariff regulation in the Russian Federation. The procedure for paying customs duties and granting benefits.

term paper, added 12/23/2010


Conditions that ensure the strength of the integration association. Customs and tariff regulation in the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. Prospects and directions for further integration of the Russian Federation into the world economy.

term paper, added 05/31/2014


Special types of customs duties. Anti-dumping duty as a component of an anti-dumping measure, which is collected by the customs authorities regardless of the import duty. Customs value control, tariff regulation of foreign trade activities.

test, added 04/22/2011


Customs-tariff regulation and its importance for the development of modern international trade. Tariff benefits as an instrument of customs regulation. The procedure for determining the country of origin of goods. The concept and content of the preferential system.

term paper, added 12/15/2012


Non-tariff instruments of regulation in the conditions of the Customs Union. Types of customs duty rates. Dynamics and structure of import of agricultural products to the territory of Russia. Commodity structure of imports. Influence of the WTO on the customs and tariff policy of the Russian Federation.

thesis, added 06/11/2014


Features of the unified customs tariff of the Customs Union. Tariff preferences for goods imported into the territory of the Customs Union. International experience in the application and functioning of customs and tariff regulation in the territory of the Union.

term paper, added 10/10/2014


Purposes and functions of customs regulation. Features of customs regulation in world practice. Customs policy and the main directions of its implementation in the EU countries on the example of Germany. Dynamics of exports and imports, their prospects and problems.

term paper, added 10/24/2012


The concept, economic essence and types of customs duties. The specifics of the application of seasonal and special duties. Customs and tariff regulation of foreign trade operations with the help of seasonal duties. The practice of applying seasonal duties on sugar and rice in Russia.

Customs and tariff regulation of foreign trade

Customs tariff regulation has historically become the first form of state regulation of foreign trade. One of the functions of customs authorities is to ensure customs and tariff regulation of foreign economic activity. In the sphere of this function, customs-tariff relations arise.

Let's single out characteristic features of customs and tariff legal relations.

1. Customs-tariff legal relations are organizational relations. State bodies, within their competence, by issuing various normative acts, become organizers and coordinators of the customs tariff policy as a whole.

2. One of the subjects of customs-tariff legal relations is always the customs authorities, which determines the state-power nature of such relations. Customs-tariff relations are of an imperative, state-imperious nature, primarily because they directly affect property relations and are associated with a specific stage of social reproduction - redistribution relations.

3. Since the emergence, change and termination of customs tariff relations are regulated by the relevant regulations issued by the competent state authorities, these relations are almost always of a legal nature.

4. Customs-tariff relations are monetary relations. The allocation of such a feature of customs relations is associated with the operation of the law of value and the specifics of commodity-money relations.

It is necessary to distinguish between the concepts of "object" and "subject" of customs tariff regulation. As you know, an object is something that is affected by the legal rights and obligations of its subjects, i.e. volitional actual behavior of subjects in the exercise of their rights and obligations. The object of customs and tariff regulation is the procedure that develops in connection with the imposition of customs duties on subjects of tariff regulation. Thus, subject of customs regulation represents the purpose for which the subjects enter into customs-tariff legal relations, i.e. material goods capable of satisfying the needs of their participants.1

The subject of customs regulation are goods and vehicles. The division of items into goods and vehicles is associated with the release of the latter from customs taxes (Article 35 of the Law of the Russian Federation “On Customs Tariffs”). It should be noted that in the customs legislation only vehicles that are directly used for international freight or passenger traffic are considered vehicles. In the case when a vehicle (car, container, etc.) is imported for free circulation or exported, it must be classified as a commodity. Vehicles(not being goods) become subjects of customs legal relations in connection with the implementation of customs control.

Customs-tariff relations have the nature of organizational, state-power, legal and monetary relations.

Features of customs and tariff regulation suggest the presence of a number of specific features of its subject. The subject of customs and tariff regulation, as a rule, must have a value and a use value. Therefore, as a general rule, customs duties are not levied on items that have lost their commercial qualities during transportation (and, consequently, their use value - broken dishes, spoiled vegetables and fruits, etc.). However, they are not removed from the sphere of customs control. The most important goals of such control are:

a) implementation of phytosanitary, veterinary, radioactive and other types of state border control (for example, human remains transported from one country to another are not subject to customs duties and other customs payments, but they are mandatory subject to sanitary and epidemiological supervision and, therefore, are subject to legal relations related to the control at the customs border);

b) clarification of the future fate of a commodity that has lost its use and exchange value. In some cases, such a product may be sold in another capacity without payment of taxes due. For example, a car that has been in an accident can be sold for parts or scrap metal, broken dishes can be sold as cullet. This task can be carried out by the customs authorities together with the tax service.

The main functions of the customs and legal mechanism- fiscal and regulatory - predetermined dualism customs law governing public relations, which can be reduced to two main types:

a) administrative and legal, relating to various restrictions on the import and export of goods (quotas, licensing, etc.), the procedure for performing customs operations and the administration of customs formalities;

b) financial and legal, related to the collection of customs taxes and fees.

In the theory of customs law under customs and tariff regulation is understood as a set of organizational and economic (tariff) and administrative (non-tariff) measures of state regulation of foreign economic activity (FEA) in Russia, carried out in order to protect national producers in the domestic market, effectively regulate the structure of exports and imports of goods, and provide sources of replenishment of the federal budget revenue. Customs tariff measures represent such measures of state influence on the country's foreign economic relations, which are based on the use of the price factor of influence on foreign trade turnover. The system of tariff regulatory measures includes the application of customs duties and other customs payments, the payment of which is an essential condition for the import of goods into the customs territory of the Russian Federation and export from this territory. The main principle of customs and tariff regulation- this is the principle of unilateral establishment of customs duties by the state, which prohibits the subjects of customs and tariff relations from entering into any agreements on the amount, grounds, timing and other aspects of the payment of duties.

Recognizing the customs tariff as "a key element of the customs and tariff regulation of foreign economic activity" G.V. Harutyunyan points out two meanings of the term "customs tariff" - this is a customs document, and in some cases the term "customs tariff" must be identified with the terms "customs duty" and "customs duty rate"2. In the textbook offered to readers, we use two meanings of the term "customs tariff", and with an indication of one of them in each specific case. The term "customs and tariff regulation" is also used in Russian legislation.

The instrument of customs and tariff regulation is the tariff. The procedure for the formation and application of the customs tariff of Russia is regulated by the Law of the Russian Federation "On the customs regime" of May 21, 1993, with subsequent numerous changes and additions. This Law adopted a number of provisions of the USSR Law "On Customs Tariff" dated March 26, 1991, which, however, should be recognized as invalid due to the adoption of a regulatory legal act with equal legal force and regulating homogeneous social relations. Customs tariff of Russia - this is a set of customs duty rates (customs tariff) applied to goods transported across the customs border of Russia and systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity (TN VED). The customs tariff applies to the import of goods into the customs territory of Russia and the export of goods from this territory.

Ensuring customs and tariff regulation implies the obligation of authorized persons to pay customs payments. Before performing this customs operation, it is necessary to define the concept of "customs value of goods" and how to determine it.