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Customs and tariff regulation of foreign trade activities. What is tariff regulation? Customs and tariff regulation of foreign economic activity

FEDERAL EDUCATION AGENCY

State educational institution

higher professional education.

Siberian State Aerospace University

named after academician M.F. Reshetneva.

Coursework

Subject: “Customs Law”

Topic: " Customs and tariff regulation »

Completed:

student of group TD-72

Tyryatkina O.V.

Checked:

Candidate of Legal Sciences,

Associate Professor of the Department of Law

V.V. Safronov

Krasnoyarsk, 2009

Introduction………………………………………………………………………………..3

Chapter 1: The essence of customs tariff regulation…………………….....5

1.1. The concept of customs tariff regulation………………………..5

1.2. Goals of customs tariff regulation……………………………...10

1.3. Types of customs and tariff regulation…………………...………12

Chapter 2: Elements of customs tariff regulation…………………..14

2.1.Customs tariff………………………………………………………14

2.2.Customs declaration of goods…………………………………...22

2.3.Customs regime……………………………………………………...25

2.4. Product nomenclature externally economic activity…….....29

Conclusion………………………………………………………..………………31

List of references………………………………………………………...33

INTRODUCTION

Relevance of the topic course work determined by the fact that in the conditions of the country’s transition to market economy there was a need to create adequate customs and tariff regulation of foreign economic activity as an integral part of the system public administration this important area. By being involved in solving internal and external economic and political problems, customs regulation is involved in the structural restructuring of the economy, in the integration of the country into the international division of labor and in the formation of new international relations characteristic of the turn of the 21st century.

A radical change in the geopolitical situation over last decade significantly changed the situation on the domestic and international situation Russia: economic ties of the former union republics, previously developed within the boundaries of a single national economic complex, have become external; cooperation is practically broken former countries- CMEA members. As a result, a fundamentally new space of interaction between the domestic economy and the foreign one, and between the domestic market and the external market, was formed.

Radical market reform recognized as one of the main goals the creation of an open economy and Russia's full-scale entry into the world economy. This necessitates constant development specific type state and professional activities on debugging external relations and defines special meaning customs regulation of economic relations.

The versatility and complexity of the problems arising in such a situation determine the search and choice of non-traditional 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 trade activities, and also increases the requirements to theoretical understanding and justification of ways for the customs service to ensure state, public and personal interests of citizens, protection from external attacks on public health, property interests, national traditions and the environment.

Carrying out the activities provided for Target program development of customs service Russian Federation for 2001-2003 allowed to improve the quality of customs administration of the customs system in the main areas of activity.

At the same time, customs tariff mechanisms are not used effectively enough to solve current and strategic problems of economic development of the country.

The low quality of the legal framework and the presence of gaps in legal regulation contributed to the formation of a gap between the methodology and practice of customs control and customs clearance, the emergence and wide spread of such a phenomenon as “regional law-making”.

Customs and tariff regulation foreign trade Russia is one of the most important economic management methods. The adoption in May 1993 and entry into force on July 1, 1993 of the Law of the Russian Federation “On the Customs Tariff” strengthened the role and importance of customs tariff regulation, its constituent elements. The adoption of this law established main goal, this is the establishment of the procedure for the formation and application of the customs tariff, as well as the determination of the customs value, the country of origin of goods, issues of tariff benefits, etc. Issues of customs tariff policy are regulated by a number of international treaties, agreements, conventions, in which many principles and rules are defined on a multilateral basis , conditions, organizational base of the customs tariff system.

Chapter 1. ESSENCE OF CUSTOMS AND TARIFF REGULATION

1.1. The concept of customs tariff regulation.

The state, within its customs territory, can carry out a set of measures aimed at regulating various parameters of foreign trade. This complex may include following forms and methods of influencing various parameters of export-import operations:

1. non-tariff regulation - the state uses a system of legal, administrative and other instruments for regulating foreign trade;

2. tariff regulation - the state, as the bearer of customs sovereignty, uses a customs tariff and a system of customs duties.

Customs and tariff regulation– a set of methods of government influence on foreign trade activities, based on the application of customs duties, procedures, and rules. Customs and tariff regulation is the main method of state regulation of foreign trade.

The legal basis for customs tariff regulation is:

· Law of the Russian Federation “On Customs Tariffs” dated May 21, 1993, which establishes the goals and scope of use of customs tariff measures, defines the basic concepts used in the legal mechanism of both tariff and non-tariff regulation of trade and economic relations of the Russian Federation, and enshrines general principles and rules for the application of customs tariff measures.

· Customs Code of the Russian Federation

System of by-laws legal and regulatory acts on customs and tariff regulation issued by the President of the Russian Federation and the Federal Customs Service.

With the help of customs and tariff regulation, the state influences the country’s foreign economic turnover and its domestic market by establishing customs duties, taxes, prohibitions and restrictions on imported and exported goods. State regulation of the import and export of goods is an objective measure, because The degree of development of the country's economy largely depends on how this regulation is structured. The state pursues a certain customs policy, which in its structure is divided into two types:

· protectionist policy – ​​provides for the state to protect its national economy, provide all possible stimulation and encouragement for its development through high customs duties, restrictions and bans on imported foreign goods to ensure minimal competition in the domestic market and thus support the development of domestic producers

· free trade policy (free trade) – aimed at encouraging the import of foreign goods and saturating the domestic market with these goods through minimum customs rates, bans and restrictions related to imports.

Customs tariff regulation is a fundamental and labor-intensive action, which includes several interrelated operations:

· determination of the country of passage of the product;

· determination of the customs value of the product;

· determination of customs duties.

Customs tariff regulation consists of establishing procedures and rules, subject to which individuals exercise the right to move goods and vehicles across the customs border of the Russian Federation, and is under the jurisdiction of the Russian Federation (clause 1 of article 1 of the Labor Code of the Russian Federation).

Features of customs tariff regulation :

1. Customs and tariff regulation - the form and method of government influence on the parameters of foreign trade, along with non-tariff regulation, para-tariff payments, etc.

2. Customs and tariff regulation is always a process. The continuity of commodity flows determines the continuity of the application of tariffs and duties to regulate foreign trade.

3. Customs and tariff regulation is usually applied in a system of forms and methods of state regulation (together with non-tariff regulation, as well as with the payment of taxes and customs duties).

In the process of regulating imports, exports individual goods customs tariff regulation:

Has a certain isolation or independence (in content, legal basis, conditions of application, etc.)

It may occupy a certain place in the system of government regulation priorities (in order of importance).

It can interact with other elements or forms of government regulation, while tariff regulation can mutually complement the regulatory impact of non-tariff measures, and can mutually replace the impact of non-tariff instruments.

4. Customs and tariff regulation is a form or method of operational regulation of foreign trade.

Customs and tariff regulation- This is a system of control by our state over foreign economic activity. A customs tariff is an instrument of government trade policy.

The tariff specifies all duty rates on various goods transported across the border. A nomenclature-classifier of goods has been developed, which allows you to control imports and exports, as well as maintain statistics for subsequent analysis. This complex system, which can be quite difficult for the average person to understand.

Customs tariff and non-tariff regulation

Depending on the regime in force for the exporting country, either uniform duties, or autonomous, negotiated or preferential duties may be applied to the same product.

For some countries, most favored nation treatment applies, that is, low duties. The lowest ones apply to goods from countries that enjoy preferences. If there are no such agreements between states, then a tariff with high duties applies.

In addition to customs tariffs, there is non-tariff regulation of foreign economic activity. This includes: licensing, quotas, import taxes, exchange controls, etc.

Customs and tariff regulation in Russia: basic tools

Import customs duty is aimed at limiting the access of foreign-made goods to the domestic market in order to support the domestic manufacturer of a similar product. Less common are export customs duties, which are designed to limit the export of a product outside the country. There are also transit fees.

Customs tariff regulation in Russia consists, in part, of collecting duties. They are:

  1. specific - in the established amount per unit (euro/kg),
  2. ad valorem – a certain percentage to,
  3. combined - a certain percentage not less than a specific figure,
  4. mixed - percentage plus quantity fee.

Customs and tariff regulation in the Russian Federation: practice

The most common are ad valorem duties; they are imposed on finished products, various machines, equipment, and high-tech products. However, it is not always possible to accurately determine the exact customs value of imports. In this regard, specific duties are much more convenient both for customs and for the cargo owner, who can calculate the costs in advance.

Customs and tariff regulation is a set of methods, techniques and means of state regulation of foreign trade activities, which are based on the application of customs procedures, duties and rules.

The Customs of the Russian Federation is part of the unified system of customs authorities of the Russian Federation and carries out its activities under general management Federal Customs Service of Russia and the direct management of the Russian Technical University, to which it is subordinate. Customs and tariff regulation is the main method of state regulation of foreign trade, used for a long time. The purposes of applying customs tariff regulation measures may be:

  • 1) Protectionist function - protecting national producers from foreign competition.
  • 2) Fiscal function - ensuring the receipt of funds into the budget.

Elements of customs tariff regulation are:

  • 1) Customs tariff - a set of customs duty rates;
  • 2) Customs declaration of goods transported across the customs border;
  • 3) Customs regime;
  • 4) Commodity nomenclature of foreign economic activity.

A customs tariff is a systematic list of customs duties imposed on goods upon import, and in in some cases when exporting from a given country. By levying customs duties on imports, which is a type of taxation, the state creates the preconditions for rising prices for foreign goods, thereby reducing their competitiveness. By levying customs duties on the export of goods, the state restrains the export from the country of those for which the demand among its own consumers is not satisfied, or the export of which for some reason is undesirable.

When developing a customs tariff, it should be borne in mind that it is one of the elements of the tax system, therefore it is necessary to take into account the balance of interests of the manufacturer, consumer, intermediary and state. Unreasonable tariff rates may cause prices to rise in the domestic market, stimulate inflation, and also have an impact on negative impact on the distribution of commodity flows, the development of competition and saturation of the domestic market.

A customs tariff is a set of rates of customs duties applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity.

The main functions of customs tariff regulation include fiscal and protectionist functions. If the fiscal one is designed to generate budget revenue, then protectionism is intended to increase the price of imported foreign goods by levying import duties and thereby make one’s own goods more competitive. Increasing duties on goods from a number of countries will cause an immediate adequate reaction from these countries. They will increase import duties on goods Russian manufacturers and reduce their competitiveness in their markets. Developed countries are different low level customs duty rates. Typically does not exceed 10%; in developing countries, the average rate is 50%. In connection with international economic integration, there is a general reduction and abolition of customs duties to stimulate trade exchanges.

Customs duty is a mandatory fee collected by customs authorities when importing or exporting goods and is a condition of import or export.

Customs duties perform three main functions:

  • 1. fiscal, which refers to import and export duties, since they are one of the revenue items state budget;
  • 2. protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition;
  • 3. balancing, which refers to export duties established to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.

Customs regime is a customs procedure that determines the procedure for applying customs duties, taxes and prohibitions and restrictions established in the legislation of the Russian Federation to goods. A participant in foreign economic activity (FEA) has the right at any time to choose any customs regime or change it to another, regardless of the nature, quantity, country of destination or country of origin of the goods.

Types of customs regimes:

  • 1) Release for domestic consumption, or import - a customs regime under which goods imported into the customs territory of the Russian Federation remain in this territory without the obligation to remove them from this territory..
  • 2) Export is a customs regime under which goods that are in free circulation in the customs territory of the Russian Federation are exported from this territory without the obligation to re-import. You can only export goods that are outside the customs territory of the Russian Federation in free circulation, that is we're talking about only about Russian goods.
  • 3) International customs transit (ICT) is a customs regime in which foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival at the customs territory and the place of their departure from this territory. Any foreign goods can be placed under the international customs transit regime, with the exception of those expressly prohibited. To regulate MTT, not only the Labor Code of the Russian Federation is used, but also international agreements.

Commodity nomenclature of foreign economic activity is a classifier of goods used by customs authorities and participants in foreign economic activity (FEA) for the purpose of carrying out customs operations. Adopted by the Customs Union Commission, the Federal Customs Service participates in the development and addition.

Customs regulation includes tariff regulation (setting tariffs, customs duty rates) and non-tariff regulation (licensing, quotas, etc.) Setting tariffs includes a combination of forms of direct and indirect impact on their cost.

Direct customs tariff regulation is the administrative intervention of the state in existing tariffs, the participation of the state in the formation of levels, structure and movement of tariffs, the establishment of certain pricing rules. With direct methods of regulation, the state directly influences tariffs by regulating their level, establishing profitability standards or standards for the elements that make up the tariff, as well as other similar methods. Direct government intervention is advisable when the goal is to stabilize current prices or their slight growth.

Tariff regulation is one of the the most important factors building an effective foreign economic policy by the state. What are the specifics of the participation of Russian authorities in this area of ​​activity? What are the features legal norms regulating trade of the Russian Federation with other countries?

The essence of tariff regulation

Tariff regulation, according to a common definition, is one of the forms state participation in foreign economic activity, which is used to optimize processes at the level of export and import. The government, using this instrument, exercises its right to establish certain duties and tariffs in order to subsequently transfer the funds received from paying these fees to the budget, or to solve certain problems within the framework of protecting the national economy. Since in the process of import and export a particular product, as a rule, crosses the border, the type of activity in question is directly related to customs structures. That is, the term “tariff regulation” is usually used in the context of communications with foreign countries.

Of course, there are also other interpretations of this phenomenon. Thus, the term “tariff regulation” in a narrow sense (although this format of its use is less common than in the context of customs) may reflect the activities of certain structures related to the establishment of government prices for one or another type of product or service. Thus, in particular, the activities of the Federal Tariff Service can be characterized as relevant to the interpretation of the term under consideration. Thus, the competence of the FTS includes internal tariffs for various types of goods or services.

In turn, in many regions there is a Tariff Regulation Committee, for example in the Volgograd region - a structure within the vertical of the executive branch of government, reporting to the FTS. At the same time, the names of its analogues, depending on the subject of the federation, may change. For example, in the Tomsk region there is a Department of Tariff Regulation. However, it should be noted that the FTS and its subordinate structures are not directly related to the work of customs. There are other government bodies whose competence is the actual customs and tariff regulation of foreign economic activity (or foreign economic activity). We are talking primarily about the Federal Customs Service. There is also information that this department may be merged with the Federal Tax Service.

Thus, tariff regulation can be understood in different ways, depending on the context. An important criterion here is the meaning of the term “tariff”. There is a traditional understanding of it, which predetermines its direct connection with customs procedures. At the same time, in the legal practice of the Russian Federation, an understanding of the tariff as a synonym for prices in general has developed - both at the level of law and in terms of sources that are not regulations, but are found everywhere - for example, tariff catalogs of cellular operators. One way or another, the main context in which the term in question is most often used is customs tariff regulation. Let us consider the features of this phenomenon and its Russian model.

Tariff regulation and customs

So, the main context within which the term we are studying is used is tariff regulation of foreign economic activity. What are the specifics of this process? As we have already noted, main role competent people play it government agencies. Tariffs at customs - one of key elements participation of authorities in foreign trade policy. The main goals of such activities are: replenishing the budget, implementing protectionist measures, fiscalization, stimulating the development of certain industries.

Customs and tariff regulation assumes that the state, by establishing certain duties and fees, for example, on goods imported into the country, helps to increase the competitiveness of domestically produced products. The fact is that fees paid at the border are subsequently included in the cost of the goods, which may be higher than if the buyer purchased them domestically from a local manufacturer. At the same time, the fiscal function reflects the task of collecting tariff revenues to the state budget. In particular, if we talk about the Russian model of the corresponding direction public policy, then similar payments play vital role in replenishing the state treasury.

The government, by implementing customs and tariff regulation of foreign economic activity, can also help increase the dynamics of national exports. In practice, this is usually achieved by reducing the relevant rates or setting them to zero.

Non-tariff methods

There is tariff and non-tariff regulation of customs processes. What are the specifics of activities of the second type? Non-tariff methods include, first of all, the issuance of various licenses, the development of certain quality standards, which can complicate the import of goods from abroad. According to many experts, these methods are used mainly in the process of application by the state of protectionist measures. The authorities can thus, by defining formal barriers to the import of certain goods, create more favorable conditions for a national manufacturer.

Experts note a number of shortcomings that accompany similar methods trade regulation. First of all, if the state uses non-tariff instruments, this may be accompanied by a serious increase in prices within the country for one or another type of product. There are two reasons for this - a possible shortage of products due to the fact that national producers do not satisfy the volume of demand, or speculative phenomena when the supplier of goods sets inflated prices on a monopolistic basis due to the lack of foreign competition.

UN experts classify non-tariff methods into the following main types: licensing, quotas, setting minimum prices, and anti-dumping measures. The specific types of restrictions may vary. Among the most common are the establishment of extremely complex customs clearance procedures, the formation of unreasonably strict technical (environmental, sanitary) standards, as well as stricter requirements for packaging, color, shape of goods, etc.

In addition to methods of non-tariff regulation, various restrictions on foreign exchange and financial transactions (related, for example, to cashing out the profits of foreign companies), the determination of preferential conditions for capital turnover for narrow groups of enterprises, etc. can also be practiced.

What are the main mechanisms through which non-tariff methods are applied? Russian state? Among the basic ones that are present in the practice of customs regulation in the Russian Federation are quotas and licenses. The key department that takes part in the use of relevant instruments is the Ministry of Economy.

In the Russian Federation, two main instruments are used within the framework of customs regulation of the “classical” type - these are tariffs and duties. Let's consider the specifics of each of them.

What is the difference between a tariff and a duty?

Customs duty is a fee levied on goods that cross a state border. Duties can be both import and export. Also, these two types are complemented in some cases by transit ones. The mentioned instruments are designed primarily to perform a tax function. The amount of duties is set at the level of national laws.

In turn, customs tariffs adopted in Russian system state regulation of foreign economic activity - these are registers of goods that are subject to customs duties established in relation to them. Thus, the two instruments under consideration are actually parts of a single one. Moreover, depending on the context and legal tradition adopted in a particular state, it may be called a “tariff” or “duty”. In the Russian Federation, according to some experts, the second term is more often used in relation to that same “general” instrument.

That is, if in one context or another we are not directly talking about a “tariff” in its basic meaning (“a register of goods subject to duty”), then it is permissible to use the term “duty” as denoting a single instrument with the help of which tariff regulation of foreign economic activity is carried out .

Classification of tariffs and duties

Thus, customs tariffs and duties are actually two interrelated parts of a single instrument. At the same time, as we defined above, they are not synonymous if we talk about the conceptual apparatus within the framework of relevant legal acts and norms. Moreover, tariffs and duties vary greatly. Let's look at what main types they are divided into.

As for tariffs, there may be several grounds for their classification. Depending on the number of bets, tariffs can be simple (in which there is one bet) or complex (two or more). Based on their legal nature, tariffs are divided into autonomous and conventional. The first provide that the rate for them is determined on the basis of national legal acts, and not international ones. And conventional tariffs are established taking into account the standards adopted by the state in the process of cooperation with other countries. Although in practice they are rare in their pure form, if we talk about the Russian model. And therefore, many experts believe that it is more correct to call them autonomous-conventional.

Duties can be divided into the following types: special, anti-dumping, and countervailing duties. Regarding the former, it can be said that Russian-style tariff regulation of foreign trade activities applies them as a protective measure in cases where the imported goods are capable of causing obvious damage to the interests of the national manufacturer. Anti-dumping duties are triggered if a foreign supplier intends to import goods into the Russian Federation at a lower price than they are available within the state. Compensatory types of fees are used when we are talking about the import of goods that were produced under the condition of subsidies.

At the same time, the basic criterion for the classification of duties is the direction of the flow of goods. That is, this type of fees is divided primarily into export and import. Let us consider the specifics of both types of duties within the framework of the Russian economic model.

Specifics of import duties in the Russian Federation

Customs and tariff regulation of foreign trade activities carried out by Russian government, involves the allocation of several levels of import duties - those that are established in relation to raw materials, i.e., those levied on suppliers of materials, as well as those levied on businesses when importing finished products or semi-finished products. The actual nature of the goods being imported is also important - this affects the rates for this type of duty. So, for example, if we are talking about the import of equipment, food, and textile products, then for these categories of goods the duty can reach 30% or more. In turn, rates for raw materials and semi-finished products can be several times lower. Some types of goods may even be exempt from duties - for example, medicines or baby food.

Specifics of Russian exports

Tariff controls used by developed countries imply a fairly limited use of export duties. This approach In general, it is close to the Russian model of state participation in foreign trade. Export duty is not charged on most goods exported from the Russian Federation. However, this rule does not apply, in particular, to the key item of Russian export - oil, as well as its processed products. The export of “black gold” from the Russian Federation is subject to significant fees.

For example, with regard to crude oil, Russian exporters now have to pay a duty on it of 105.8 US dollars per ton. Among financial analysts, there are suggestions that given value may rise by another $30 in the near future. At the same time, there is also information that for those companies that produce oil at some fields located in Eastern Siberia, the Caspian Sea, as well as at Prirazlomnoye, which belongs to Gazprom, the export rate may be reset to zero for some time.

As for high-viscosity oil, the duty for it is much lower than for regular oil. For example, now it is 13.3 dollars per ton. If we are talking about the export of gasoline, then the duty on it is 89.8 dollars per ton. Which, as experts note, may also increase. Note that the duty set for liquefied gases is now zero. The rate for light petroleum products is now $50.7, for dark petroleum products - 80.4%. The export duty on coke is $6.8. According to analysts, the corresponding values ​​for each of the noted petroleum products exported from the Russian Federation may increase in the foreseeable future.

In addition to oil and oil-based products, export duties in the Russian Federation are imposed on certain types of metals, fish varieties, grains, and timber. At the same time, a very large range of goods produced by Russian enterprises are not subject to fees of this type. It can be noted that special conditions in terms of the state tariff policy of the Russian Federation operate when organizing trade turnover with the EAEU countries - Armenia, Belarus and Kazakhstan.

Determining the amount of duty

Within what formulas does Russian-style tariff regulation of foreign trade determine the amount of duties? As a rule, the size of the relevant fees depends on the practice of building political and economic relations between specific states. May also matter international status of one country or another. In some cases, for example, states that, according to criteria accepted at the level of world politics, are classified as developing, may receive preferences in the form of a reduced rate, the opportunity to pay the fee in installments or later, or even be completely freed from the corresponding obligation.

Experts note: the degree of trust and desire to build a compromise model in trade between states directly depends on the level of their political integration. Simply put, if countries are friends, then constructive economic relations between them are built - various kinds of rates are lower, there are fewer barriers, and in general, favorable conditions are created for cooperation between enterprises.

The role of customs duties

Tariff regulation of trade is an essential component of the international policy of any state. The fact is that, through the appropriate type of instruments, the government regulates communications between domestic and international markets. Some experts believe that highest value in terms of filling the state treasury and positive influence import duties affect the national economy. This also applies to the Russian model of state participation in customs and tariff policy. We noted above that certain types of duties established for exported goods are also important for the Russian Federation. Especially those that apply to oil and products based on it.

According to many economists, tariff methods of regulating trade, if used unreasonably often, can lead to crises in the economies of trading states. So, for example, enthusiasm for various anti-dumping and other measures can lead, as we noted above, to a shortage of goods or to a decrease in competition - in both cases there is a possibility of a significant increase in consumer prices. It can also be noted that high import duties on specific countries may negatively affect the prospects for the development of trade with them. The governments of those countries in respect of which tariff regulations are characterized by excessive strictness may themselves set too high requirements for partners. Which, in turn, may lose revenue due to restrictions on export volumes.

International legal aspect

Tariff regulation is thus part of the state's foreign policy. Governments of the countries of the world can interact both in the course of direct communications and in the process of creating structures that involve participation large quantity countries united by territorial, cultural or ideological grounds.

There are trade associations on a global scale - for example, the WTO. The role of the UN Conference on Trade and Development, associations such as GATT, or, for example, the Brussels Convention on Product Nomenclature, is also important. Active international interaction between governments may predetermine some unification of the national legal framework, models for developing standards and norms regarding the production of goods, and approaches to building a tariff regulation policy at customs.

The activities of international structures are primarily intended to facilitate mutual understanding between countries building partnerships. So that, for example, the Ministry of Tariff Regulation and a similar structure in another state use a similar conceptual apparatus to correctly draw up contracts and determine ways of joint development.

National legal aspect

IN legal systems in most countries of the world there are also national regulations concerning tariff regulation. These can be either separate laws that set out provisions reflecting the processes of the state’s customs policy, or independent codes that have the status of basic legal documents.

It is possible that national legislation relating to customs regulation is gradually replaced by acts adopted at the level of international communications. For example, until 2010, the Russian Federation had its own Customs Code. However, it was replaced by a corresponding document operating at the level of the countries of the Customs Union - a structure that preceded the EAEU.

Now the Code, which establishes the rules and regulations of trade for Russia, Armenia, Belarus and Kazakhstan, continues to be in effect, but there is information that in 2016 it will be replaced by a completely updated document. It is expected to reflect provisions that will significantly simplify trade between EAEU members.

LEGAL STATUS OF CUSTOMS AND TARIFF REGULATION

OSTROUMOV Nikolay Vladimirovich

Abstract: the article is dedicated to legal status customs and tariff regulation as independent method foreign trade activities of the state.

Annotation: the article is devoted to the legal status of customs and tariff regulation as an independent methodforeign trade activities of the State.

Key words: customs tariff regulation, customs rate, customs duty, foreign trade activities.

Key words: customs and tariff regulation, tariff rate, customs duty, foreign trade activity.

Customs tariff regulation is a method of state regulation of foreign trade in goods, carried out through the application of import and export customs duties and aimed, in particular, at protecting the domestic market of the Russian Federation and stimulating progressive structural changes in the economy (clause 24, Article 2, 19 Federal Law“On the fundamentals of state regulation of foreign trade activities”).

Researchers note that the need for a clear legal regulation the customs tariff mechanism is determined by two important circumstances. Firstly, customs regulation directly or indirectly invades the sphere of entrepreneurship and private economic interests, forcing them to adjust certain areas of foreign trade activities of business entities. Secondly, the “external” orientation of customs tariff policy requires rationing, creating obligations of an international legal nature for the state1.

In international legal doctrine

There is a not entirely correct judgment regarding the understanding of methods of state regulation of foreign trade activities: tariff (economic) and non-tariff (administrative). It should be noted that despite the similarity of the concepts of economic and tariff measures, they are not completely identical. Thus, among the economic measures for regulating foreign trade activities, in addition to customs tariff instruments,

1 Troshkina T.N. Customs tariff instruments in the system of state legal regulation of foreign trade activities // SPS “Consultant Plus”.

cops, other types should also be included mandatory payments(border taxes and fees, countervailing and anti-dumping duties), as well as economic instruments for stimulating exports (various subsidies, providing tax and other benefits to exporters, insurance and export credits). The fact that these concepts are not identical is also evidenced by the analysis Russian legislation in this area. So, in Art. 4 of the Federal Law “On State Regulation of Foreign Trade Activities” enshrines the principle of priority of economic measures of state regulation of foreign trade activities. Article 13 of the same Law talks about customs and tariff regulation of foreign trade.

Tariff regulation is one of the main levers of state regulation of foreign economic activity. The legislative basis for customs tariff regulation is the Civil Code of the Russian Federation, Tax code RF, Customs Code of the Customs Union, Laws “On Currency Regulation and Currency Control”, “On Customs Tariffs”, “On Technical Regulation”, “On the Fundamentals of State Regulation of Foreign Trade Activities”, etc. In particular, previously these relations were regulated by the Customs Code of the Russian Federation , which ceased to be in force on December 29, 2010. These documents define the principles for building a customs-

tariff regulation, the procedure for moving goods across the border and the collection of customs duties.

The custom tariff, depending on the context, can be defined as:

□ an instrument of trade policy and government regulation of the internal market

ka of the country in its interaction with the world market;

□ a set of rates of customs duties applied to goods transported across the customs border, systematized in accordance with the commodity nomenclature of foreign economic activity;

□ a specific rate of customs duty payable when 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 2.

By their nature, customs duties perform three main functions:

□ fiscal (applies to both import and export duties) due to the fact that they are one of the revenue items of the state budget;

□ protectionist (refers to import duties), since with their help the state protects local producers from unwanted foreign competition;

□ balancing (refers to export duties), since they are established in order to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.

According to Art. 19 Federal Law No. 164-FZ of December 8, 2003 “On the fundamentals of state regulation of foreign trade activities”, in order to regulate foreign trade in goods, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the economy, in accordance with the legislation of the Russian Federation The Federation establishes import and export customs duties.

Customs tariff regulation is carried out by controlling the movement of goods across the border and collecting customs duties. The main types of customs payments include customs duties, customs clearance fees and fees for storing goods.

Traditionally, there are two types of customs tariffs: simple and complex. Simple

Kireev A.P. International economics: in 2 hours: textbook. manual for universities. Part I: International microeconomics: movement of goods and factors of production. M.: International. relations, 1997.

P. 204; Fundamentals of customs affairs: in 3 volumes: textbook. manual / ed. A.A. Litovchenko, A.D. Smirnova. M.: RIO RTA, 2005. IAL: kir://P18.t/1Pogta1;yup/Hngagu/t<1ех.ркр?8ЕСТЮ^ГО=182&ЕЬЕМЕ N1 ГО=1684

a tariff is a tariff at which a customs duty rate is established for each product, applicable regardless of the country of origin of the product. A complex tariff is characterized by the fact that each product corresponds to two or more rates of customs duties. Complex tariffs, in turn, are divided into autonomous, conventional, autonomous-conventional and preferential rates. Autonomous rates are introduced on the basis of unilateral decisions of government authorities and are applied to goods originating from countries with which trade treaties and agreements have not been concluded. Convention rates are determined on the basis of a bilateral or multilateral agreement and apply to goods from countries that have entered into trade agreements (for example, GATT or customs union agreements). Autonomous conventional rates combine the two above rates, whereby contracts may indicate the possibility of derogating from the rate provided for in it for specific goods under certain conditions. Preferential rates are the lowest rates established under multilateral agreements and applied to trade with developing countries. The purpose of such duties is to support the economic development of the country by increasing their exports.

By nature, customs duties can be divided into anti-dumping, compensatory, seasonal and punitive. Anti-dumping duties are applied when goods are imported into a country at a price lower than their normal value in the exporting country, if such import causes damage or threatens to cause material damage to domestic producers of such goods or interferes with the organization or expansion of production of such goods. Countervailing duties are established in respect of those imported goods in the production of which subsidies were directly or indirectly used, if their import causes damage or threatens to cause material damage to domestic producers of similar goods or interferes with the organization or expansion of production of such goods. Seasonal duties are duties used for the operational regulation of international trade in seasonal products. Term

The validity of such duties does not exceed several months a year. Punitive duties are used much less frequently; they are established for goods originating from countries that discriminate against the state, take unfriendly acts, etc.3

According to the object of collection of customs duties, customs duties are traditionally divided into export (export), import (import) and transit. Export (export) duties are introduced on export goods when they are exported outside the customs territory of the state. The purpose of their introduction is primarily the desire to reduce the export of national products, as well as replenish the state budget. Import duties are those duties that are established on imported goods when they are released for free circulation on the domestic market of the country. They are used to protect national producers from foreign competition, and also perform a fiscal function. The least commonly used transit duties are used as a means of trade war. They are introduced for goods transported in transit through the territory of a given country.

In international legal circulation, there is also a classification of customs duties depending on the method of collection: ad valorem, special and combined. Ad valorem duties are duties calculated as a percentage of the customs value of the goods being taxed (for example, 20% of the customs value). The application of this type of penalty is characterized by a subjective assessment, which in turn can lead to abuse. First of all, the use of subjective assessment is due to the presence of various factors that influence price fluctuations (exchange rate, interest rate, etc.). In this regard, the establishment of ad valorem duties does not seem entirely appropriate. Ad valorem duties are usually applied when taxing goods that have different quality characteristics within the same product group. Thus, raw materials and food are taxed at ad valorem rates. Special duties are a mandatory contribution that is assessed in a firmly established form per unit of taxable goods (for example, $10 per 1 g). They are usually introduced for standardized goods

and have the advantage of being easy to use and eliminating the possibility of abuse. Finished products are most often taxed at specific rates. A peculiar feature of this type of fees is the dependence of the level of customs protection through specific duties on fluctuations in prices for goods. Therefore, as import prices increase, the level of protection of the domestic market through a specific tariff decreases. However, during a fall in import prices, this type of tariff increases the level of protection of national producers. Combined is a specific form of collecting duties that combines both of these types of customs taxation (for example, 20% of the customs value, but not more than 10 dollars per 1 g)4.

Based on the amount of collection, customs rates can be divided into nominal, effective (real), preferential, minimum, intermediate, and maximum. Nominal tariff rates specified in the customs tariff. They give a general idea of ​​the level of customs taxation to which a country is subject to its imports or exports. Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods. Particular attention should be paid to the maximum tariff rates, from which states are gradually moving away, but they still exist, which, thereby, does not allow the market economy to function normally. The maximum rates, in turn, can be: protective - their level exceeds the level of maximum duties based on the degree of processing of the goods. The purpose of establishing this type of tariff is related to the implementation of a policy of protectionism in the country. Prohibitive ones are usually 30% higher than patronizing ones. Offensive - 30-40% higher in relation to prohibitive ones). Their goal is the complete elimination of imports from this country5.

Thus, we can highlight two of the most significant advantages of using customs tariff methods for the state’s economy. Firstly, they allow the state to limit the entry of foreign goods into the domestic market indirectly (through the use of customs regulations).

3 Kireev A.P. Decree. op. pp. 204-212.

4 Mikhailushkin A., Shimko P.D. International Economics M.: Higher School, 2002 // SPS “Consultant Plus”

5 Kireev A.P. Decree. op. pp. 206-208.

duties, tariff incentive systems, customs nomenclature); secondly, they help provide the state budget with tax revenues through fiscal duties. Along with the high fiscal significance of customs duties, they are an effective tool of protectionist policy. But in connection with recent events in the international arena, the signing on December 16 in Geneva of a protocol on Russia’s accession to the global trading club, the policy of the Russian state will change dramatically. After 220 days from this moment, Russia must ratify the protocol, as well as documents that spell out the rules of access to the Russian market for goods and services. In 30 days, the country will thus become a member of the World Trade Organization (hereinafter referred to as the WTO).

Due to accession to the WTO, tariff rates will change. First of all, the consumer will benefit. By reducing import tariffs, many goods should become cheaper, and their range should expand.

Russia, as part of its accession to the WTO, agreed to limit export duties on more than 700 product items, according to a WTO press release. The average tariff on goods after the entry into force of all agreements will decrease to 7.8% compared to 10% in 2011. This is stated in the protocol on Russia’s accession to the WTO. At the same time, duties on agricultural goods will be reduced from 13.2% to 10.8%, on manufactured goods - from 9.5% to 7.3%. In particular, the average rate of Russian duties on dairy products will be reduced to 14.9% (from the current level of 19.8%), cereals - to 10.0% (from 15.1%), oilseeds and vegetable oils - to 7.1% (from 9.0%).

Duties on chemical products will be reduced from 6.5% to 5.2%, on cars - from 15.5% to 12.0%, on electrical equipment - from 8.4% to 6.2%, on paper and wood - from 13.4% to 8.0%. The import duty on raw sugar will be reduced to $223 per ton (from the current $243/t). Russia will also zero out import duties on cotton and information technology products6.

But it should be noted that the final “binding level” of import duties

will be established gradually: at the first stage, the reduction in rates will affect one third of all tariff lines, after 3 years new tariffs will come into effect for another quarter of the lines. The longest implementation period is set for poultry meat (8 years), cars, helicopters and civil aircraft (7 years).

Concerns arise that the state, under the guise of caring for the consumer and developing foreign trade activities, is doing this to the detriment of national producers.

Metropol IFC analyst Tatyana Elizarova notes that Russia’s accession to the WTO will have a negative impact on Russian meat producers, and more so on pork producers. Thus, import duties on pork will be reduced from 15% to 0% within the quota and from 40% to 5% outside the quota.

Managing partner of ADJ Consulting, Andrey Zotov, also believes that Russia needs to maintain customs barriers in the customs market, as this will help develop domestic production. In his opinion, “AvtoVAZ’s agony will drag on” due to the fact that cars will appear in the country

best quality.

Legal regulation of foreign trade activities reflects the general focus of economic policy either on maximizing the attraction of foreign capital, or on the implementation of protectionist ideas, which is reflected in national legislation and international treaties. In turn, customs and tariff regulation as a special method of foreign trade activities of the state in connection with accession to the WTO was subjected to serious changes. The policy of the Russian state at this stage of development is aimed at humanizing foreign trade regulation. And this will necessarily entail not only a reduction, but also the abolition of certain import duties, which raises the question of the advisability of prioritizing between the national consumer, as well as maintaining international cooperation, and the national producer and the entire national economy as a whole.

6 Kukol E. What will joining the WTO give us? // Ross. gas. ; Week No. 5671 (295). 12/29/2011. №b: http://www.rg.ru/2011/12/29/wto.html

7 Tikhomirova N. Russia will join the WTO on all fronts. TsKK: hИp://www.flrs1news.m/news/society/rossiya-vs1:upit-v-vto-po-vsem-fron1am/