The main elements of the regulatory mechanismtariffs are customs duties that determine the amount of payment for export and import goods, for which there are customs tariffs. This is a list of bets compiled in a single system. They can be simple and complex, import and export.
This is the establishment of more than two bets on each of thegoods, which will depend on the country of origin. The highest bid is considered stand-alone. It is called general, which involves the application to goods of states that have not concluded trade agreements and treaties. Low rate - conventional. It is minimal and is imposed on goods of countries that trade under favorable conditions, and in relation to them, low customs tariffs are the result of concluding certain trade agreements.
It is also envisaged that the situation,when additional compensatory or anti-dumping duties are introduced. Such customs tariffs are an exception to the rules, which only emphasize them, because their level sometimes exceeds even the maximum of the rates, and significantly. There is also a tariff quota that regulates the amount of goods imported into the country duty-free or at a reduced rate. Customs tariffs are systematized customs duties applied to the taxation of goods when imported (and sometimes exported) from a particular country. They are a classic instrument for regulating all foreign trade.
There is a definition that customs duties -taxes that are levied at the border crossing and increase the prices of exported or imported goods, thus affecting both the volume and the structure of the foreign trade turnover. The main functions of customs tariffs are as follows:
What are the features of the application of customs tariffsby the way of levying? They are divided into ad valorem, when the duty is charged as a percentage of the value of the goods (for example, 25% of the customs value); specific when the duty has a fixed amount per unit of goods (for example, $ 15 per 1t); Combined, when combined already listed types of customs tariffs (for example, 25% of the customs value, but not more than $ 15 per 1t).
If the goods have different qualitycharacteristics, but are one commodity group, most often an ad valorem duty is applied, similar to the proportional sales tax, which is used in all such cases. Specific ones usually impose on all standardized goods. The customs tariff of the Customs Union of the EAEC is applied a little differently, which was created to abolish all duties in trade between the countries of the treaty.
For the object of taxation, customs dutiesare divided into import, export and transit. Import duties are tax payments on goods that are imported into the territory of the state. This money goes to the revenue of the state budget, and the duties themselves regulate the volume of imports, so the most common throughout the world. Import duties affect the economy as aa tool to stimulate domestic production, because they give an increase in the cost of goods from abroad. By the way, this mechanism works also as an instrument of political sanctions.
The political situation greatly influences the sizeimport duties. The state can use the same goods from different countries to impose duties with different customs tariffs: from a minimum for countries whose relations are favorable, to the highest possible tariffs for those states in which relations are tense. Other customs tariffs depend on the product category and its market value.
When export goods cross the borderstate, they sometimes impose duties on them. This happens extremely rarely, only to reduce exports and replenish the budget, as well as in case of too large differences in domestic prices that are regulated, and free on the world market.
Transit duties are levied on goods,Transit through the territory of the state. They are also used very, very rarely, most often as an instrument of a trade war. Also, customs tariffs can be changing - seasonal, and applied to quickly regulate the trade between countries of seasonal products (often agricultural products). Goods that were produced with the use of subsidies, too, are subject to import duty - the compensatory duty.
The most important organizational principle, according to whichcustoms tariffs are built, - classification of goods. This is what the Uniform Customs Tariff looks like with the Harmonized Commodity Description and Coding System, which was developed by STS. Its essence is classification schemes based on national customs tariffs.
Use a single customs tariff for more than one hundredstates, which determines the effectiveness of their economies. Goods that are traded in international trade are grouped into six divisions, including sections, groups, subgroups, commodity items, subheadings and subheadings. For each product, a special cash fee is determined at the border crossing. In our country, customs duties include import and export customs duties; taxes on value added charged for the import of goods; excise and customs duties.
Such collection is carried out as a protective or reciprocal measure in certain cases.
1. If the goods are imported into the country with unacceptable conditions and in such quantities that will cause damage to the domestic producer.
2. To terminate the activities of foreign economic partners that violate the interests of the state by unfair competition.
3. As a response to the unfriendly or discriminatory actions of foreign states and their actions in alliances against Russia.
The amount of the customs tariff for this duty is notIt is specially written because it is installed separately in each case. In addition, the amount of such fees is correlated with the amount of damage identified by the investigation.
The rates of all import duties are determinedthe Government of the Russian Federation within the limits provided by the Law "On Customs Tariff". There is a set of rates that apply to goods moving across the border of Russia. They are systematized within the framework of the Commodity Nomenclature for Russian Foreign Trade Activities (TN VED), which is developed on the basis of HS (Harmonized System of Coding and Description of Goods).
The latter recommended the International TradeChamber in 1991 and KN of EU (Combined tariff and statistical nomenclature of EU). Rates of export duties, as well as a list of goods to which they apply, is established by the government of the Russian Federation. As part of Russia's foreign economic activity, not only the import, export and international transit of goods is applied, but many types of tariff benefits also apply.
The World Customs Organization (WCO) has oneOnce every five years the next edition of the GE nomenclature is approved. Since January 1, 2017, the sixth edition of the GS, based on the fifth, has been introduced, which entered into force in 2012. However, there are differences in these editions. Formally, the WTO advocates that the maximum favored regime is observed, which does not provide for an increase in customs tariffs. In practice, however, almost the opposite happens. This is what explains many of the changes.
In October 2016, the decision of the ECE CouncilIt is established that simultaneously with the new edition of the nomenclature of the HS, the new version will also be applied to the UNECE TNEC, as well as the Unified Customs Tariff (ETNP). In the list of individual goods there were changes in the rates of import duties. This affected both industrial and agricultural products.
