Customs and tariff measures for regulating foreign trade activities. Customs tariff and non-tariff regulation

FEDERAL EDUCATION AGENCY

State educational institution

higher professional education.

Siberian State Aerospace University

named after academician M.F. Reshetneva.

Course work

Subject: “Customs Law”

Subject: " 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 goods…………………………………...22

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

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

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

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

INTRODUCTION

The relevance of the topic of the course work is 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 government controlled this important area. By getting involved in solving internal and external economic and political problems, customs regulation participates in the structural restructuring of the economy, in the integration of the country into international division labor and in the formation of new international relations, characteristic of the turn of the 21st century.

The radical change in the geopolitical situation over the past decade has significantly changed the situation in Russia's domestic and international position: economic ties of the former Soviet republics, previously developed within the boundaries of a single national economic complex, have become external; Cooperation between the former CMEA member countries has been practically disrupted. 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, has emerged.

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

The versatility and complexity of the problems arising in such a situation determine the search and choice non-traditional forms organization and content of customs service activities, including strengthening coordination with federal authorities state authorities, regional administrations, intersectoral structures, financial and investment organizations, directly with participants in foreign trade activities, and also increases the requirements for 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 and property interests , national traditions and habitat.

Implementation of activities provided for by the Target Program for the Development of the 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.

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

Customs and tariff regulation of Russian foreign trade is one of the most important economic methods management. 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 and its constituent elements. The adoption of this law established the main objective, 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 the following forms and methods of influencing various parameters 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 in the Russian Federation, and establishes general principles and rules for the application of customs tariff measures.

· Customs Code of the Russian Federation

· System of by-laws 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 Vehicle 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 tariff regulation is usually applied in a system of forms and methods government regulation(together with non-tariff regulation, as well as payment of taxes and customs duties).

In the process of regulating the import and export of certain 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 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- is a set of organizational, economic, legal measures carried out (in established by law order) 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 price factor 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 customs authorities when they carry out customs clearance of goods and in the process of customs control over their movement across the border of Russia.

The key element of tariff regulation measures is customs tariff (CT). The word “tariff” (Arabic for “list”, “register”). The concept of “customs tariff” has two meanings. Most often it is used in the sense of “a document containing a systematic list of customs duty rates.” The customs tariff contains detailed names of goods subject to customs duties, as well as a list of goods 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. Total number commodity items in the TT of developed countries reach two to three thousand. In addition, each product item contains or may contain smaller subitems. This is a consequence of the trend towards an increase in the number of goods subject to customs duties.

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

Rationalization commodity structure import of goods 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 regulation of foreign trade activities.

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

Tariff regulation is one of the most important factors in the state building an effective foreign economic policy. What are the specifics of participation? 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 of 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 credit cash, received as payment for these fees, to the budget, or to solve some 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. 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 been formed - both at the level of law and in terms of sources that are not regulations, however, they 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 this process? As we have already noted, the main role in it is played by competent government agencies. Tariffs at customs - one of key elements participation of authorities in foreign trade policy. The main goals of such activities: 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 of state policy, then such payments play a role 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 such methods of 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. Specific types 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 non-tariff regulation methods, various restrictions on foreign exchange and financial transactions may also be practiced (related, for example, to cashing out profits foreign companies), determination of preferential conditions for capital turnover for narrow groups of enterprises, etc.

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 pass through 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 the Russian system of state regulation of foreign economic activity 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 first, we can say that tariff regulation of foreign trade activities Russian model uses them as protective measure in cases where the imported goods are capable of causing obvious damage to the interests of the national producer. 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 is generally 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 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 a number of 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 - essential component international policy of any state. The fact is that, through the appropriate type of instruments, power regulates communications between internal and international markets. Some experts believe that highest value from the point of view of filling the state treasury and having a positive impact on the national economy, import duties have. 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 therefore 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 forming structures involving the participation of a large number of countries united along 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, such associations 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

The legal systems of most countries of the world also contain national regulations relating to 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.

The customs tariff is one of the main instruments of the state's trade policy. A customs tariff is understood as a list of customs duty rates, ordered in accordance with the product nomenclature that is used to classify goods in the foreign trade of a particular country. Commodity nomenclature is a classifier of goods that is used for the purposes of state regulation of exports and imports and statistical accounting of foreign trade operations.

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

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

Systems single-column tariffs are quite rare.
Multi-column tariffs most often provide for the following tariff columns:

For goods imported from countries with which there is an agreement on providing most favored nation treatment. Sometimes this column of the tariff is called the base;

For goods imported from countries that do not have most favored nation treatment agreements. These are usually the highest duties;

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

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

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

Customs duties are carried out three main functions:

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

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

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

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

- ad valorem- accrued as a percentage of the customs value of taxed goods (for example, 20% of the customs value);

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

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

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

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

Combined duties may act as ad valorem duties while the price of the product is high. In the event of a decrease in prices or the import of cheaper varieties of goods, they begin to act as specific duties. In general, combined duties make it possible, like specific duties, to effectively limit the import of expensive types of goods and reduce the risk negative consequences understatement of customs value, which may arise when applying ad valorem duties, and at the same time introduce distortions characteristic of specific duties to a lesser extent.

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

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

A policy of effective tariff protection is a policy of applying low rates of import duties on imported raw materials and components and high rates of import duties on final products.

Application of measures customs tariff regulation depends on the country of origin of the goods produced determination of the country of origin of goods. Rules for determining the country of origin of goods are established for the purpose of applying tariff preferences or non-preferential trade policy measures.

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

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

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 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 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 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 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 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, the domestic prices of which, for one reason or another, are lower than world prices.

Customs regime -- customs procedure, which 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 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 transported 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. Accepted by the Commission customs union, 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.