Customs duties are mandatory payments orcontributions that are collected by customs authorities in the case of the importation of goods into the customs territory or export from it. They are an indispensable condition for such export or importation. Currently, there are numerous types of customs duties. Their payment is provided by state coercion and is mandatory.
Before, consider the types of customs duties,it is necessary to understand that they are not a payment for services, that is, they are collected without any satisfactory satisfaction. There is also a concept of the customs duty rate. This is nothing like the amount of payment or duty that is specified in the customs tariff and is subject to collection by the relevant authorities for a particular product exported from the territory of the Russian Federation or imported into it. All these rates are determined by the Government of the Russian Federation, and they can change regularly. They are the same for all and are one, that is, they are not subject to change depending on which person is transporting goods across the border.
The functions of customs duties are only three.The first is fiscal. This refers to the function of replenishing the revenue part of the state budget. It applies not only to export duties, but also to import duties. The second is protective or protectionist. It is designed to protect local producers from foreign unwanted competition. This function is mainly characteristic for import duties. The third one is balancing. It is introduced in order to prevent undesirable exports of goods, for which domestic prices are lower than world prices for various reasons. This function is inherent only in export duties.
Classification of customs duties is carried out according to different criteria. So, the first group is the object of collection. According to this criterion, transit, export and import duties are distinguished.
There is also a division according to the method of calculus.In this case it is a question of specific duties (they are charged in the established amount only for a unit of goods that are taxed); ad valorem (they are calculated as a percentage of the customs value of goods that are taxed); combined (these duties combine the above two types).
There is a division of customs duties into seasonal,temporary and general in time actions. And also on the nature of their origin they are autonomous and conventional; on consequences and magnitude: restrictive and prohibitive; by the method of calculation: effective and nominal.
There are also special types of customsduties. They represent a separate column and are temporarily applied to protect the economic interests of the Russian Federation. The first kind is a special duty, it is used as a protective, special measure, in cases when goods are imported into the territory of the Russian Federation in such quantities and on such terms that may cause or are already causing damage to domestic producers of such goods.
Types of customs duties, which are calledspecial, continues the anti-dumping duty. It is levied irrespective of the import duty and is applicable when imposing an anti-dumping measure. Such a duty is nothing more than a counteraction to dumping imports. This refers to the situation when Russia intends to bring goods, the price of which is lower than its normal value in the country of exportation.
И третий вид особых таможенных пошлин - compensatory. It is levied when the goods are imported, with the export or production of which indirect or directly used specific subsidies. In addition, such imports should threaten to damage those domestic producers that produce such goods.
The customs duty depends on the level of import,export and domestic prices, which is objectively justified. It serves as an effective tool for seizing the difference between these prices and the revenue of the state.
