Cheat sheet: Customs and tariff regulation. The essence of tariff regulation

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

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 the general leadership of the Federal Customs Service of Russia and the direct leadership of the RTU of the Russian Federation, 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 goods transported across the customs border;
3) Customs regime;
4) Product nomenclature foreign economic activity.

A customs tariff is a systematic list of customs duties that are imposed on goods when imported, and in some cases when exported 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 can cause rising prices in the domestic market, stimulate inflation, and also have a 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 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 of the state budget;
2. protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition;
3. balancing, which refers to export duties established to prevent unwanted exports of goods, domestic prices which for one reason or another are below 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 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 in 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. Only goods that are outside the customs territory of the Russian Federation in free circulation can be exported, that is, we are talking 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 - administrative intervention of the state in existing tariffs, participation of the state in the formation of levels, structure and movement of tariffs, establishment certain rules pricing. 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 increase.

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

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

Customs tariff and non-tariff regulation

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

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

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

Customs and tariff regulation in Russia: basic tools

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

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

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

Customs and tariff regulation in the Russian Federation: practice

The most common 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 IN RUSSIA

According to Article 13 of the Federal Law of October 13, 1995 “On State Regulation of Foreign Economic Activities”, state foreign trade policy is carried out through customs tariff and non-tariff regulation foreign trade activities.

Objectives of state regulation of foreign trade activities:

· declaration of goods transported across the customs border of the Russian Federation;

· non-tariff regulation of the export and import of certain goods of national importance (licensing, quotas, etc.);

· operational regulation of wind farms, including tariff regulation.

Customs and tariff regulation- this is a set of organizational, economic, legal measures carried out (in the manner prescribed by law) by government bodies and aimed at regulating foreign trade activities.

Customs tariff measures- these are measures of government influence on the country’s foreign economic relations that are based on the use of the price factor of influence on foreign trade turnover.

System of tariff measures regulation includes the application of customs duties and other customs payments, the payment of which is an integral condition for the import (export) of goods into the customs territory of the Russian Federation.

The basic principle of customs tariff regulation- this is the principle of the unilateral establishment of customs duties by the state, which prohibits subjects of customs tariff relations from entering into any agreements on the size, grounds, timing and other aspects of duty payment.

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

Key element tariff regulation measures is customs tariff (CT). The word “tariff” (Arabic for “list”, “register”). The concept of “customs tariff” has two meanings. Most often it is used in the sense of “a document containing a systematic list of customs duty rates.” The customs tariff contains detailed names of goods subject to customs duties, as well as a list of goods admitted duty-free. For each of the goods subject to customs taxation in the Customs Union, the customs duty rate is indicated, indicating the method of its calculation.

The Commodity Nomenclature of Foreign Economic Activity of the Russian Federation is the basis of the system of description and coding of goods used to form the Customs Code of the Russian Federation, determine measures of state regulation of foreign economic activity, and maintain customs statistics.

The customs tariff is based on principle of "tariff escalation"- increasing the size of duty rates as the degree of processing of products increases.

The development of TT took place in two directions. Firstly, the number of goods subject to duties increased, and, secondly, not one, but several duty rates were established for each product various sizes depending on the country of origin of the goods.

In this regard, there are two types of CT: simple and complex.

Simple (single-column) CT provides for each product one rate of customs duties, which applies regardless of the country of origin of the goods. Such a tariff does not provide sufficient flexibility in customs policy. It does not provide for discriminatory or preferential duties and is relatively rare (Mexico, Bolivia, etc.)

Complex (multi-column) TT for each product establishes two or more rates of customs duties. A complex TT is, to a much greater extent than a simple one, adapted to competition in the global market. Its significance is that it allows you to put pressure on some countries by imposing higher duties on their goods or provide benefits to others, thus tying them to your market. In other words, it enables the state to pursue a differentiated customs policy.

Modern TT includes thousands of items of goods. The total number of commodity items in the TT of developed countries reaches two to three thousand. In addition, each product item contains or may contain smaller subitems. This is a consequence of the trend towards an increase in the number of goods subject to customs duties.

Main goals of TT(Article 1 of the Law of the Russian Federation “On Customs Tariffs”):

Rationalization of the commodity structure of goods imported into the Russian Federation;

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

Creating conditions for progressive changes in the structure of production and consumption of goods in the country;

Protecting the economy from the adverse effects of foreign competition;

Providing conditions for effective integration of Russia into world economy;

The state receives income from exports and imports, the share of which in the state budget is significant (collection of T-duties, taxes, fees and other payments).

Thus, customs tariff regulation is implemented through customs payments, acting as a pricing factor and instrument of trade policy, as well as a source of replenishment of federal budget revenues.

The procedure for applying import duties regulated by the Law of the Russian Federation “On Customs Tariffs” dated May 21, 1993. These duties are traditional and one of the most effective ways to regulate foreign trade activities.

In Russia, before January 15, 1992, the Union TT was canceled and duty-free import of goods has been introduced"in order to create conditions for saturation of the consumer market." However, complete freedom of import, instead of helping to stabilize the economic situation, created additional difficulties for the Russian economy. Therefore, by decree of the President of the Russian Federation of June 14, 1992 No. 630, a Temporary imported TT was introduced in Russia. Subsequently, a lot of regulations were issued establishing the rates of import customs duties.

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Introduction

Chapter 1. State regulation of foreign economic activity

1.1 Customs and tariff regulation in Russia

1.2 Legal framework for customs tariff regulation

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

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

2.2 Main directions of customs and tariff policy of Russia for 2011-2013

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

2.4 Consideration of controversial issues of customs 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 market openness, and on the other hand, as the most common foreign trade instrument of protectionism. Customs tariff regulation covers all international trade turnover. At the same time, over the past decades there has been a steady decline in import customs duty rates. Thus, their average level in developed countries participating in 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 creating 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 revenue.

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 modern customs tariff policy and trends in its development at the multilateral, regional and national levels, as well as features in the main groups of countries and in Russia in order to formulate specific proposals aimed at increasing the effectiveness of this policy in our country.

Based on the set goal, the following tasks were solved:

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

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

understand the connection between the processes of globalization, customs and tariff liberalization and the 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 increasing 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 theoreticians in the field of finance, state regulation of foreign economic activity and international relations. Research developments related to the regulation of foreign economic activity and optimization of customs duty rates were used. Analyzed basic research modern Russian authors on the problems of customs-tariff, non-tariff regulation of foreign economic activity, among them, on the methodology for determining customs duty rates by V. Novikov, tariff assessment 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 of establishing the procedure and rules for regulating customs affairs in the Russian Federation. Customs in the Russian Federation is a set of means and methods for ensuring compliance with customs 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, customs tariff regulation measures, prohibitions and restrictions affecting foreign trade in goods (hereinafter referred to as prohibitions and restrictions) are applied, provided for by international treaties that constitute the legal framework of the Customs Union, and acts of the Customs Union bodies adopted in accordance with these treaties.

The customs authorities constitute a single federal centralized system.

Officials of customs authorities are citizens of the Russian Federation, filling in the manner established by the legislation of the Russian Federation, positions of employees and federal state civil servants of the customs authorities of the Russian Federation.

The customs authorities are:

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

2) regional customs departments;

3) customs;

4) customs posts.

In state regulation of foreign trade in Russia, 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 systematic list of rates that determine the amount of payment for imported and exported goods, i.e. customs duties.

Every country in the world has customs tariffs. Modern tariffs are unified on the basis of the Harmonized System of Description and Coding of Goods, which makes it easier to use tariffs for different languages and comparison of duty rates on identical goods. The tariff used on the territory of the Russian Federation is an example of a negotiated, or conventional, tariff, since it is established by mutual agreement of states. The antithesis of this is the autonomous tariff, determined independently by the state.

Functions of customs tariff:

1. Protectionism - protecting domestic goods from foreign competition

2. Fiscal - replenishment of the state budget.

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

The fiscal function of the customs tariff is the most relevant for Russia, and if in developed countries revenues from customs duties constitute a small share of revenues to the state budget (for example, in the USA - no more than 1.5%), then in the Russian budget - up to 40-50% its revenue part. In accordance with the requirements of the development of the world economy and the WTO, there is a need to reduce the average customs tariff rate, 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, protectionist, since it plays a role protection of the national manufacturer.

A country has more room for maneuver during negotiations to agree on mutual tariff concessions, the more product items it contains in its import customs tariff. The development of the product range is an indirect indicator of the level of development of the foreign trade regulation system in the country. Countries with an underdeveloped regulatory system are characterized by poorly detailed import tariffs. The degree of tariff differentiation depends both on the product range used and on how fully it is used. The most widely used system is the Harmonized System for Description and Coding of Goods, which is the basis of product nomenclatures in almost all major countries. Korchazhkina N.P. The role of customs and tariff regulation in the field of foreign trade policy of the Russian Federation // Current problems of finance and banking: Sat. scientific tr. Vol. 8. - St. Petersburg: SPbGIEU, 2011.

For general characteristics and comparisons of customs tariffs use generalized indicators of the level of customs tariff rates. To characterize the customs tariff as a whole, as well as to analyze the situation in the field of taxation of large product groups, subgroups, and 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 tariff structure. Such indicators are, for example, the maximum level of tariff rates (peak tariff rates), specific gravity goods enjoying duty-free import, etc.

The need for digital codes is due to the fact that they are used to determine customs duty rates, since a customs tariff - a system of such rates - is drawn up on the basis of the Commodity Nomenclature of Foreign Economic Activity. The fundamental characteristic of the Commodity Nomenclature of Foreign Economic Activity is “strict adherence to the rule of unambiguous classification of goods into classification groups.”

Thus, the customs tariff establishes the relationship between the product range and customs duty rates. The main vector of 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 must be taken into account and balanced as much as possible in accordance with the problems, conditions, goals and opportunities available in the country. Fillipenko SV. Customs regulation in the system government controlled Russian Federation. - M.: RAGS, 2011.

The use of a customs tariff containing optimal rates of customs duties has a number of advantages. Thus, if a country can influence world prices, the optimal level of customs duty rate can bring it a significant gain. The famous economist P.Kh. Lindert notes that a customs tariff “always benefits producers of goods that compete with imports, even if the overall welfare of the nation is reduced.” In any case, introducing a tariff is always a better option compared to economic passivity. Kireeva A.P. International economics. Textbook for Universities. I M., 2012. P. 204. customs duty trade import

Customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when importing goods into the customs territory of the Russian Federation or exporting goods from this territory and is an integral condition of such import or export (Clause 5 of Article 5 of the Law of the Russian Federation “On Customs Tariffs”).

Customs duty is in the nature of an indirect tax. The purpose of customs duty is twofold: firstly, 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 its borders (in order to protect Russian producers of goods and provide the domestic market with necessary products).

The functions of a 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 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 a corresponding increase in the price of imported goods. In addition, prices for domestically produced goods rise to the level of the price of imported goods, increased by the amount of duties levied.

Thus, import tariffs affect markets industrial goods, agriculture and, importantly, to markets work force, since sufficient protection against the influx of foreign goods protects the domestic market from a sharp drop in prices and the resulting reduction in production and the number of jobs. Kozyrin AN. Country of origin of goods and customs duties // Law. - 2010.-No.9.-P.78-81.

The regulatory function contains a wide range 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 must be comprehensively taken into account when forming and changing the tariff.

The study shows that currently the fiscal function of customs duties is the main one. Performing a fiscal function, customs duties serve as one of the main sources of budget revenue. In accordance with the Budget Code of the Russian Federation, they belong to the federal budget revenues and are credited in the amount 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 tariff and import duties.

The amount of import duty charged depends on the country of origin of the product and the trade treatment provided by that 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 treaties and agreements have been concluded that provide for most favored nation treatment. According to UN lists, Russia provides preferences in the collection of duties to developing countries (reduced duties) and 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 prevail, calculated in euros per unit of product. Export duties in Russia are associated with the following circumstances:

Replenishment of budget revenues;

Protecting the domestic market, where ruble prices for many export goods are much lower than world prices in freely convertible currencies.

Export duties apply to all foreign trade partners.

Customs duty meets the main tax characteristics:

a) payment of customs duties is mandatory and is provided by state coercion;

b) customs duty does not represent a payment for services provided and is collected without consideration;

c) revenues from customs duties cannot be intended to cover specific government expenses (the principle of prohibiting tax specialization).

With the help of tariffs, you can influence the formation of a foreign trade surplus, increase the inflow of foreign currency, as well as the development of individual regions of the country. The functions of tariff regulation are implemented in close connection with the tax system, which partially takes over the tariff element and complements it. Korchazhkina N.P. Customs tariff as a tool for protecting the Russian economy in the context of joining the World Trade Organization // Current problems of finance and banking: Sat. scientific tr. Vol. 9. - St. Petersburg: SPbGIEU, 2011.

The customs tariff in its content has economic character, which is preferred in conditions market economy, which involves an objective establishment of the relationship between domestic and world prices, 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 Russian customs tariff does not contain so-called mega-tariffs, i.e. tariffs whose rates exceed 100%.

Meanwhile this effective measure protection of 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 total number customs tariff positions for agricultural goods. Imports of agricultural products from the EU are limited to 141 megatariffs, Japan - 142. It should be noted that in the EU most megatariffs apply to agricultural goods. The analysis shows that in the EU, high average duty rates are typical for such groups of agricultural products as sugar beets, sugar cane, sugar substitutes (sweeteners), grain crops, flour and cereal products, and animal feed. Megatariffs for these groups of goods are high due to the fact that most of rates for the product items included in them are set at high level. The maximum EU customs tariff rate of 540% is levied on imported crushed or dried sugar beets. In the EU, very high customs duty rates are also set for grape juice, bananas, and prepared or canned mushrooms. In Japan, of the 142 megatariffs applied, 49 are the highest compared to EU tariffs. The highest average duty falls on the dairy group and amounts to 322%. Megatariffs apply to almost 2/3 of the goods in this group, and for 20 of them duty rates exceed 500%.

1.2 Regulatory and legal basis of customs tariff regulation

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

The complex nature of customs legislation is expressed 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 Vehicle across the customs border. Among such principles, Russian customs legislation includes the following:

- 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 use is presupposed by the tax nature of customs duties. V. Petty. Treatise on taxes and fees / Masterpieces of world economic thought. Volume 2. Petrozavodsk, 1993. pp. 37-38. customs tariff foreign economic regulation

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

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

Basic documents defining the essence and stages of the creation of the Customs Union, its goals, objectives (7 international treaties).

Acts defining customs and tariff regulation measures 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 non-tariff regulation measures in mutual trade of 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 Customs Union (18 international treaties and 21 decisions of the Customs Union commission).

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

Acts regulating the collection of taxes in 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 on foreign and domestic trade of the CU member states (3 international treaties).

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

Thus, the regulatory framework of the customs union consists of:

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

Decisions of the Customs Union Commission (of a regulatory 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 declaration, as well as customs clearance and customs control of goods, payment of customs duties in a single customs territory, ensuring uniform application of the rules for determining the customs value of goods and 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 Red Hills Hotel, Moscow

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

Agreement on unified customs tariff regulation dated 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 applying, in exceptional cases, rates of import customs duties different from the rates of the Unified Customs Tariff dated December 12, 2008;

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

Protocol on the provision of tariff benefits dated December 12, 2008;

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

Unified 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. And also a whole block of international treaties - these are agreements prepared directly for the development of the Customs Code of the Customs Union. As of August 1, 2010, 12 agreements were signed:

Agreement on mutual administrative assistance of customs authorities of the member states of the customs union of May 21, 2010;

Agreement on requirements for the exchange of information between customs authorities and other government bodies of the member states of the Customs Union dated May 21, 2010;

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

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

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

Agreement on certain issues of providing security for the payment of customs duties, taxes in relation to goods transported in accordance with the customs procedure of customs transit, features of the collection of customs duties, taxes and transfer of collected amounts in relation to such goods dated May 21, 2010. (Securities for payment of customs duties submitted 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 by international mail dated June 18, 2010;

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

Agreement on free warehouses and the customs procedure for free warehouses dated June 18, 2010;

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

Agreement on free (special) economic zones on the customs territory of the customs union and the customs procedure for a 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, prior to their entry into force after ratification, are temporarily applied from July 6, 2010 - the day of entry into force of the Treaty on the Customs Code of the Customs Union dated November 27, 2009.

Chapter 2. The system of customs 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 complied with international requirements, but had a number of features.

Firstly, attention is drawn to the relatively high level of tariff protection of the domestic market, including compared to other CIS countries: the weighted average rate of import duties in 2008 was 11.17%. Moreover, unlike most countries in the world, this value in Russia has tended to grow in the current decade. 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 indicates a significant share of imports covered by international tariff peaks (the share of items with rates above 15% in 2009 accounted for 18.4% of their total) and non-ad valorem duties (26% of its value in 2010).

Thirdly, a relatively low degree of differentiation (dispersion of rates) of the import tariff is stated, which makes it difficult to implement the structural objectives of 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, indicates a predominantly fiscal orientation of the national customs tariff.

Fourthly, the preservation of export duties on a wide range of goods is called a characteristic feature of Russian customs and tariff policy. Despite a threefold reduction in the number of goods subject to duties in 2005-2007. (cancelled for many types of products with high added value), by the end of 2007, export duties were in effect on 397 commodity items (at the level of 10 signs of the Commodity Nomenclature of Foreign Economic Activity). Export duties serve as a tool for our country to extract natural rent (oil and gas), limit the export of a number of goods (agricultural goods, round timber, scrap and metal waste), and 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 revenues 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 the 4-5 poorest or dwarf African states.

A distinctive feature of customs tariff regulation in the Russian Federation is the frequent changes in import and export customs duties. In 2007, for example, import duty rates on 1,570 tariff lines were changed. On the one hand, the changes make it possible to take into account shifts in the structure of commodity flows and 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. Modern system customs and tariff regulation in Russia // Foreign economic complex of Russia: current state and prospects, No. 1, 2012. Despite the positive changes recent years, the customs control system in the Russian Federation needs significant improvement. The problem of “gray” or unreliably declared imports (distortion of the nomenclature of goods, understatement of customs value), which is especially typical when importing consumer goods, remains. Due to illegal imports, the federal budget suffers losses, the internal competitive environment worsens, since unscrupulous importers receive unjustified price advantages, corruption is stimulated, and consumer costs increase.

Russia's entry into the Customs Union is a big step towards solving many customs and tariff problems in Russia. Important agreements are being adopted, primarily these include the agreements signed on January 25, 2008: “On the principles of levying indirect taxes on the export and import of goods, performance of work, 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, simplification and unification of customs procedures, etc. However, their achievement requires long-term joint work of 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 gradually carried out 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 government bodies, currency regulation, regulation of relationships between commercial entities, etc. The abolition of customs control on the border with Belarus is planned for July 1, 2010, and on the border with Kazakhstan - on July 1, 2011. At present, significant steps have already been taken towards this goal.

If a product is exported outside the customs territory of the Customs Union, the export duty rates of the country in which it was produced are applied to it. 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 duties, and enforcement of customs legislation will have to be carried out entirely at the external border of the Customs Union. Ilyin A.E. Features of customs 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 taxpayers of the participating countries.

The Customs Union establishes unified customs legal regulation and differentiation of customs tariff regulation measures. The implementation of these measures is entrusted to the customs authorities. With regard to tax regulation, each country has the opportunity to set its own rates of indirect taxes, but compliance with tax legislation is ensured by tax and other government authorities of the countries participating in the Customs Union. In connection with the above, apparently, in the future, the union and national legislation regulating the interaction of public authorities of the participating countries will be improved, as well as the harmonization of their national legislation (primarily tax).

2.2 Main directions of Russian customs tariff policy for 2011-2013

The main directions of customs tariff policy for 2011 and the planning period of 2012 and 2013 were prepared in pursuance of Decree of the Government of the Russian Federation of December 29, 2007 No. 1010 “On the procedure for drawing up the draft federal budget and draft budgets of state extra-budgetary 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, and the Foreign Economic Strategy of the Russian Federation until 2020.

Qualitative changes in the conditions for the implementation of customs tariff policy during the period under review necessitate the adoption of adequate substantive institutional and organizational-procedural management decisions.

Firstly, it is necessary to ensure the effectiveness and efficiency of the functioning mechanism of the supranational bodies of the customs union, which fully meets the tasks facing both the union as a whole and each of the participating countries. This requires the introduction of appropriate rules, procedures and regulations that make it possible to effectively coordinate the positions of the parties within the CU and take them into account within the framework of decisions of supranational bodies.

Secondly, it is necessary to develop and implement effective mechanisms for promoting Russia’s position in the customs union, strengthen the rationale for the decisions proposed by the Russian side, and forecast their socio-economic, trade and political consequences. It is necessary to ensure that Russia's leading role in the customs union is supported by concrete results in respect of compliance with 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 and to involve the business community more widely in the discussion of projects.

Increasing the returns from Russia's participation in the customs union makes relevant formation systems for preventing losses and risks associated with adaptation to new, still imperfect conditions for the functioning of the Customs Union (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, interbudgetary overflow of financial resources, “spillover” of foreign trade flows into 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 Entrepreneurship. - No. 11. - 2010.

The most important direction in reducing 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, allowing participants in foreign economic activity to quickly and economically comfortably carry out the entire range of actions related to the placement of goods under customs procedures.

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

With the growth of investment activity in the Russian economy in the post-crisis period, the stimulating function of customs and tariff policy should strengthen, aimed at creating conditions for the transfer of high-tech production to the territory of Russia, developing production 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 costs arising from burdensome customs and administrative procedures when obtaining international investment trade loans and direct capital investment.

Taking into account the task of accelerating the transition to an innovative economy, the role of customs and 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 production of innovative products, the gradual opening of markets as they become established, segmented and the competitiveness of domestic industries grows for 5 purposes of maintaining a competitive environment. Of fundamental importance here will be the presence of specific sectoral development programs, supported by investments, infrastructure development, and marketing plans, within the framework of which, if necessary, measures to adjust the rates of import and export customs duties will become integral part industry 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, improvement of legal regulation in the field of customs, simplification and reduction of the number of administrative procedures, and the use of all instruments of market protection measures allowed by the provisions and WTO standards. Main directions of customs tariff policy for 2011 and the planning period of 2012 and 2013

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

If we analyze changes in customs policy over several centuries, we can draw the following conclusions about its connection with other policies. In different periods of the history of our state, various government officials set various, often opposing tasks for 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, military, foreign policy and other interests of the state relegated customs methods to the background, and customs became an aid in solving foreign policy and military problems. In other periods, on the contrary, foreign economic problems became the main ones, customs turned into the main instrument for solving them, and customs methods either stimulated the development of social production or contributed to an increase in state revenues. The factors and conditions that determined the various goals of customs policy were external and internal political, military, economic, social and other conditions of life of the state. So far, such laws, patterns and trends in changes in customs policy 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 instruments of customs and tariff policy, with the help of which they solve many priority socio-economic problems that go beyond the scope of export-import activities, in particular, reforming and modernizing the economy, maintaining a certain level of domestic prices, stimulating growth promising industries, replenishing budget revenues, etc.

Over the past decade, Russia has made important steps towards creating a system of customs and tariff regulation that meets international norms and rules. But today our country faces complex tasks on the transition to an innovative development model, 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, customs tariff policy continues to have a great influence on the dynamics and structure of trade turnover, since customs tariffs are applied by almost all countries, import duties cover the majority of the product range and are the most transparent type of trade restrictions.

Changing the rates of customs duties allows you to regulate the entry of foreign goods into the country depending on the level of competitiveness of the corresponding 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 fulfills its functions only with high-quality organization of customs affairs: reliable statistical accounting and their strict control, aimed at ensuring the payment of due payments, combating smuggling and the import of low-quality and falsified products. A cumbersome and confusing customs administration system creates scope for subjective decisions and corruption in customs authorities, creates fertile ground for abuse and burdens consumers additional expenses. Kozlov E.Yu. Fundamentals of customs and tariff regulation under EU law / Problems of modern foreign legislation. Collection scientific works Department of Administrative and Customs Law at MGIMO. Issue 1. M. 1994.

Customs and tariff regulation of different groups of countries has specifics, which reflects objectively existing differences in national interests. In contrast to the low level of customs taxation in developed countries (according to WTO experts, in EU countries - 5.4%, USA - 3.5%, Japan - 5.6%), most developing countries apply an 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 budget revenues. Many developing countries, when joining the WTO, “bound” duty rates at a very high level, but in fact apply lower rates, retaining the possibility of significant increases in import duties.

Currently, the Government of the Russian Federation has made a decision on Russia’s possible accession to 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 being completed. A basic list of ETTs containing more than 4 thousand items has been approved. An ETT project has been formed, which includes more than 11 thousand ten-digit subitems.

Studies show that the average ad valorem rate of the CCT of the customs union of Russia, Belarus and Kazakhstan is 6.54%, which is less than the average ad valorem rate of the Russian tariff by 4.4%. Despite the slight decrease in the average tariff rate, the budgetary consequences of such a tariff change are quite 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 ad valorem rates of Section. XVI - from 6.9% to 0.94% and section. XVII - from 10.86% to 2.3%. Meanwhile, if we leave the average rates of Sect. XVI and XVII are the same as in the Russian tariff, then the collection of payments will be about 90%.

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

Consideration of controversial 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 controversial issues of customs and tariff regulation", dated January 28, 2011.

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

In such cases, the decision of the Customs Union Commission instructs the Secretariat of the Customs Union Commission (hereinafter referred to as the Commission Secretariat) to prepare the corresponding 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 included in the initiative proposal prepared in accordance with the Regulations for submitting proposals for measures to regulate foreign trade to the Customs Union Commission, approved Decision of the Commission of 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 for assessing the impact of the proposed customs tariff regulation measure 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 preparing the corresponding Report is attached.

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

1. Data on customs statistics of foreign trade and statistics on 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 is provided by the Parties at the request of the Secretariat of the Commission.

The proposed regulatory measure indicates the size and validity period of the import customs duty rate of the Unified Customs Tariff of the Customs Union (hereinafter - UCT 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 basis for the introduction of the proposed measure are:

when increasing the rate of import customs duty ETT CU as a measure of structural regulation of the economy: the 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;

when the rate of import customs duty ETT CU is increased as a temporary measure: a projected decrease in the total volume of imports into the member states of the Customs Union, which will help create additional market niches for competitive manufacturers of the member states of the Customs Union or the implementation of priority investment projects;

when reducing the rate of import customs duty ETT CU as a measure of structural regulation of the economy: the projected total increase in the volume of imports of the relevant product over the next three years after the introduction of the measure will not exceed 10% of the total volume of consumption of these products by the member states of the Customs Union for the same period;

when the rate of import customs duty ETT CU is reduced as a temporary measure: the projected increase in import volumes will improve the balance of production and consumption and limit price increases in the domestic market of a member state of the Customs Union or will contribute to the implementation of priority investment projects.

Before submitting the Report for consideration by the Commission, it is first 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 the prescribed manner.

The period 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 designed to globally promote the goals and objectives of foreign economic activity, as well as ensure the security of the country and protect national interests. 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 trade activities in modern conditions.

The research I carried out allowed me to reveal 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 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.

In the context of Russia's accession to the WTO Special attention should be devoted to issues of customs tariff policy. Scientists' research is 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 a reduction in import customs tariff rates and 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.

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