Customs payments, types of rates of customs duties. Customs duty and its types

The idea of ​​forming a single global economic space, on which the modern international order is based, is realized through the principles of free trade along with the elimination of non-tariff barriers and the agreed reduction of customs duties up to their complete elimination. This review provides information on the rates of customs duties, their types and application procedure.

Types of customs duties

The control of imports through the direct establishment of the quantitative volume of imports in almost all states is replaced by the customs and tariff regulation of commodity flows. The customs-tariff regulation procedure has fiscal as well as protective functions. In practice, the following list of customs duty rates is applied:

• Export duties that are rarely used.
• Import duties.
• Transit duties, which are almost non-existent today.

Depending on the method of establishing the category of customs duties, the following types are distinguished:

• Specific fees in the form of a fixed amount per unit of measure.
• Ad valorem duties in the form of percentages of the declared price of the goods by the seller.
• Alternative or otherwise combined duties, when the customs authority independently chooses between specialized and ad valorem percentages.

Customs Tariffs: Rate Levels and Prices

As a rule, customs tariff rates of customs duties include several of the following levels:

• General rates or, as they are also called maximum, autonomous or general.
• The most favorable rates in the minimum volume.
• Preferential.

The structure of customs rates of large developed countries, as a rule, includes two or three columns with the corresponding duty rates. The system of customs tariffs becomes more complicated with the passage of time. Initially, there were single-column rates of customs duties in Russia, and a single tariff was applied to all imported goods, regardless of the state of origin. This hindered the flexible solution of trade and political problems.

Within the framework of modern tariffs, goods are divided into categories according to production characteristics. It is typical for developed countries that the level of rates regarding import duties is directly proportional to the volume of processing of imported products. That is, the higher the manufacturability of the goods, the higher the duty. This approach stimulates the import of raw materials, while protecting the state industry.

In turn, this practice of developed countries does not meet the objective interests of developing countries, since they are the main suppliers of raw materials. With this in mind, many developing countries, in order to improve their national economy, are striving to increase the level of processing of exported raw materials, which leads to an increase in its cost.

The procedure for evaluating products for customs taxation can turn into an additional obstacle to imports, especially if the relevant authorities independently control and determine upward the price of goods in order to receive more duties for their country's budget.

On the this moment there is a principle that the customs value should be based on the actual price of the goods. The basis of the customs assessment of products is the value of the transaction, that is, the amount of the customs payment actually made or payable. Additional expenses of the buyer in the form of commission costs, packaging costs, insurance, freight and so on are included in this price at the discretion of the states.

With regard to prices arising from the circulation of goods between organizations that are part of the same transnational company, the transfer value in itself cannot be considered an unacceptable basis for customs valuation. True, the customs authority has the right to doubt the appropriateness of such prices, and in such a situation, the burden of proving the validity rests with the importer.

Agreement on Trade and Tariffs

The procedure for reducing the level of customs duties on products with the subsequent elimination of duties is one of the most important activities of the World Trade Organization. Decisions to reduce the volume of customs duties have been made within the framework of the GATT General Agreement in multilateral trade negotiations since 1947.

The result of the GATT agreement in 1947 was a reduction in average fees from about sixty percent to forty percent. In the mid-seventies this figure was ten percent, and in the nineties seven. It should be noted that tariff work in the World Trade Organization is taking place not only along the path of lowering rates, but also through a kind of freezing at the existing level.

A special place in the customs and tariff regulation is occupied by anti-dumping, and, in addition, countervailing duties. In this case, we are talking about financial countermeasures, which are sanctioned by international economic law as a response to the offense, which is expressed in dumping, and, in addition, in export subsidies.

Anti-dumping duties

In this situation, the case concerns additional duties that are levied on products that are sold for export at prices below their value in the domestic market of the exporting State.

In the case of dumping, it is allowed to implement the procedure for applying customs duty rates in an amount equal to the difference between the acceptable and the actual export value. But this is possible only when the result of dumping is material damage to the national industry.

Conditions for establishing anti-dumping duties

To establish anti-dumping duties, the following three conditions must be met:

• It is necessary to state the existence of dumping.
• A statement of damage to national production is required.
• It is necessary to identify a causal relationship between damage and dumping.

An anti-dumping investigation is carried out by the state competent authority upon the application of the relevant industry, which is required to be submitted by the manufacturer, which has more than fifty percent of the share in the domestic production of these products.

Material damage is usually expressed in the following forms:

• Decrease in profits and sales.
• Decreased production volumes and overall market share.
• Decline in productivity and return on investment.
• Failure to use production capacity.

The damage is expressed, moreover, in the causes of an adverse effect on intrinsic value, stocks of goods, growth rates, employment, the level of wages, the amount of investment and so on.

In the event that during the investigation it is not possible to identify a specific supplier of dumped goods, then the duty is imposed not against the products of the identified exporting enterprise, but in relation to the goods of a particular state. This rate of customs duty is set in the amount and for the period that can neutralize the damage from dumping. True, such a period will have a limit of five years.

Countervailing duties

Compensatory duties are called duties, which are established in order to neutralize the impact of subsidies or benefits formed directly or indirectly in relation to the export or production of a product.

Very often, the introduction of anti-dumping, and, in addition, countervailing duties is used illegally and selectively, violating international economic law.

Compensatory measures

These measures can only be applied to subsidies that have been recognized as specific. They can be recognized as such if the subsidy is provided exclusively to individual enterprises, categories of organizations or industries. In the event that the rights to the subsidy are publicly available and the criteria for obtaining it are established, then this category will not be specific.

Groups of specific subsidies

It is customary to distinguish the following groups of specific subsidies:

• Prohibited subsidies that are intended for the export of products or for the use of their goods instead of imported ones. In relation to such subsidies, there is an accelerated, and, in addition, simplified procedure for using compensatory measures.
• Subsidies that give rise to litigation. In this case, the subsidizing party undertakes to compensate for the damage.

Allowed non-specific subsidies include funding for research and development, along with regional development, adaptation of enterprises to requirements related to protection environment etc.

A subsidy is usually understood as a contribution, as well as a subsidy from the government or a state body, which include the transfer of funds along with direct transfers, loan guarantees, financial and tax incentives and, in addition, any form of income and cost support. Material damage from subsidies is considered significant if the total value of the goods exceeds five percent. Countervailing duties are introduced by the authorities of the importing state based on the results of the investigation.

Types of customs duty rates

The stakes are divided into the following three groups:

• Ad valorem. These types of rates are calculated as a percentage in relation to the customs value of taxable products.
• Specific rates of customs duties. They are charged in the prescribed amount for one unit of taxable goods.
• Combined. This type combines both named options for customs taxation.

In addition, allocate special types customs duty rates, which are divided into seasonal, special, anti-dumping and countervailing types. The procedure for the use of anti-dumping, countervailing and special duties is regulated by the federal law entitled "On the Customs Tariff".

• Seasonal fees. Such duties are established for the operational control of the import and export of products by the Government of Russia. At the same time, the values ​​of customs duties, which are provided for by the tariff, do not apply. The duration of seasonal duties, as a rule, does not exceed six months in a year.

• Special duties. These duties are applied as protective measures in the event that goods are imported to the customs border of Russia in quantities and under conditions that are detrimental to domestic producers of these competing goods. And also when retaliatory measures are required for discriminatory or other actions that infringe on the interests of Russia on the part of other countries or their unions.
• Anti-dumping duties are applied in situations where products are imported into the customs territory of the country at prices lower than their normal value in the country of export at the time of this delivery in the event that such actions cause material damage to domestic manufacturers of these goods or hinder the development and expansion of their production in Russia .
• Compensatory fees. Such duties are applied in situations where products are imported into the customs territory of Russia, in the manufacture or export of which subsidies were used directly or indirectly. And, besides, they are used when the import of goods causes material damage to domestic producers or hinders the development and expansion of these products in Russia.

It should be noted that the use of special types of duties is always preceded by an investigation, which is carried out in accordance with the legislation of Russia at the initiative of the authorities state power. Decisions in the investigation process are based on quantifiable information. Customs duty rates are set by the Government Russian Federation based on the results of the completed investigation in respect of each individual case. The amount of the rates should be related to the value of the dumping undervaluation established by the investigation procedure, along with subsidies and identified damage. Information on the rates of customs duties on oil and on a group of goods from this raw material is provided by the Ministry of Economic Development of Russia

Agreement on the Application of the Payment of Fees

Agreement on the use of a centralized procedure for the payment of customs duties along with taxes between federal body executive power in the field of customs and the payer, is in the following cases:

• When the amount of customs duties and taxes that were paid during the year that preceded the conclusion of the said agreement exceeds one hundred billion rubles.
• There is no debt to pay customs duties and taxes.
• Foreign economic activity has been carried out for more than three years.
• The absence of repeatedly committed within one year, which precedes the conclusion of the specified document, administrative offenses in the field of customs.
• Import and export of goods takes place at least once a month.

Calculation procedure and rates of customs payments

To calculate the rate of customs payments, it is required to have reliable information about the following data:

• Basic rates of customs duties, as well as fees, value added tax and excises for products transported across the border according to the codes in the commodity nomenclature.
• Actions of special rates, including special, anti-dumping, as well as compensatory, seasonal, preferential and preferential. In addition, information is required on the quota rates of customs duties in relation to the goods transported across the border.
• Rules and methods for determining the imported or exported customs value of products.
• Formulas for calculating the rate of customs duty in the sense of the total amount of payments paid.
• Existing regulatory framework under which the above paragraphs are enforced.

It is interesting to note that the base rate of import customs duty is the indicator fixed in the Common Customs Tariff, taken as one hundred percent and applied to the goods of one hundred and thirty countries with which Russia is in trade and political cooperation. A preferential rate of seventy-five percent applies to goods from one hundred and three developing countries. As for the concept of "import customs duty", this is such a customs duty that is levied by the state when goods are imported into the customs territory. If we draw an analogy, then this is the customs duty for imports. It is worth giving the concept of export customs duty. This type of duty is levied by the state when exporting goods. It is also legally regulated. Document on the export customs duty - Decree of the Government of the Russian Federation of August 30, 2013 N 754 (as amended on September 5, 2017) "On approval of the rates of export customs duties on goods exported from the Russian Federation outside the states - parties to the Customs Union agreements, and on the recognition invalidated some acts of the Government of the Russian Federation"

Considering that the Customs Service of Russia provides the vast majority of fiscal revenues to the federal budget, the state monitors compliance by participants in foreign economic activity with the rules and norms of competent registration in the form of calculating the customs duty rate and paying all types of relevant payments. Of course, all this requires a lot of experience, and, in addition, special knowledge in the field of customs regulation of domestic economic relations. Basic normative document, which regulates the process of paying these payments, is the Customs Code.

In Art. 71 TC defines species - ad valorem, specific and combined. We note that those listed in Art. 71 types of rates can relate not only to customs duties, but also to excises.
(ad valorem) is set as a percentage of the customs value of taxable goods. Customs duty in relation to goods taxed at ad valorem rates is calculated as the product of the customs value of the goods by the rate corresponding to it.

Specific rates of customs duty are set in monetary terms, depending on physical characteristics in physical terms - quantity, mass, volume or other characteristics.
The monetary expression of the specific rate is the euro or the US dollar. For example, in the Common Customs Tariff of the Customs Union, the rate of import customs duty for buses designed to carry more than 120 people and more than 5 years have passed since the release of which (TN VED code - 8702 10 192 2) is expressed in euros per 1 cubic meter. cm, and for cane sugar (TN VED code - 1701 13) - in US dollars per 1000 kg.

The amount of customs duty, calculated at a specific rate, does not depend on the price of goods imported into the customs territory of the Customs Union or exported from this territory. The use of specific rates makes revenues to the budget from the collection of customs duties less dependent on the price situation. In addition, the use of specific rates makes it possible to combat customs evasion by lowering contract prices for imported and exported goods.

The combined rate involves a combination of ad valorem and specific taxation. In this case, both cost and quantity indicators of goods transported across the customs border are used.

Depending on the special instructions contained in the customs tariff, when calculating the import customs duty at the combined rate, the ad valorem and specific components may be added together (cumulative combined rate) or the one that has the largest value (alternative combined rate) may be levied. The Common Customs Tariff of the Customs Union uses an alternative combined rate - "C1 in percent, but not less than C2 in euros for the quantity of goods."

When applying an alternative combined rate (for example, 10%, but not less than 3 euros per 1 piece), the amount of customs duty is first calculated at the ad valorem rate as a percentage of the customs value, and then the amount of customs duty is calculated at a specific rate. To determine the amount of customs duty payable, the larger of the two values ​​obtained is used.

When calculating the amounts of customs duties levied at specific rates established per kilogram of the mass of goods, or combined rates with a specific component in euros per kilogram of the mass of goods, the mass of the goods is used as the basis, taking into account its primary packaging, that is, packaging that is inseparable from the goods prior to its consumption and in which the product is presented for retail.

The following apply in the Russian Federation types of customs duty rates:

1) ad valorem, i.e. established as a percentage of the customs value of goods;

2) solid (specific), i.e. established in euros per unit of measurement (weight, volume, etc.) of the taxable goods;

3) combined, i.e. combining ad valorem and specific types of customs taxation.

Currently, the customs tariff contains two types of combined rates:

1. Rate No. 1 (in percent), but not less than rate No. 2 (in euros per unit of measurement). That is, the rate that results in largest size customs duty.

2. Rate no. 1 (percentage) plus rate no. 2 (in euros per unit of measure).

The amounts of payable customs duties and taxes shall be calculated in the currency of the Russian Federation.

For goods for which ad valorem rates are set, the customs duty is calculated according to the formula:

where T p - customs duty, rub.;

Тс – customs value of the goods, rub.;

С n is the rate of customs duty, %.

Customs duty on goods subject to specific duty rates is calculated according to following formula:

where T p - customs duty;

Q is the amount of imported goods;

C p - specific rate of customs duty, in euros;

K e - the euro exchange rate established by the Central Bank of the Russian Federation on the day the customs declaration was accepted.

Customs duties on goods taxed at combined rates of the first type are calculated as follows. First, the amount of the fee is determined at a specific rate in euros, then at an ad valorem rate. After that, choose the largest of these values.

The set of customs duty rates applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the commodity nomenclature of foreign economic activity is called customs tariff RF. The issues of application of the customs tariff are regulated by the Law of the Russian Federation "On the customs tariff" (No. 5003-1 dated May 21, 1993). The rates of customs duties are set by the Government of the Russian Federation and change periodically. At present, the rates established in Decree of the Government of the Russian Federation of November 30, 2001 No. 830 are in force. It contains base rates.

The rates of customs duties are unified and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for the cases specified in the Law of the Russian Federation "On Customs Tariffs".

This law provides for the following special types of customs duties : special, anti-dumping, compensatory.

Special duties are applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and on conditions that can cause damage to domestic producers of similar goods. Special duties are also applied as a response to discriminatory and other actions that infringe on the interests of the Russian Federation on the part of other states and their unions.

Anti-dumping duties are applied when goods are imported into the territory of the Russian Federation at a lower price than their normal value in the country of export, provided that such import causes damage to domestic producers of such goods.

Countervailing duties apply to goods imported into the Russian Federation, in the production of which subsidies were directly or indirectly used, if such importation may cause material damage to domestic producers of such goods.

Customs duty rates are applied differentially depending on the country of origin of the goods. However, they can be:

a) basic;

b) preferential;

c) maximum.

Base rates customs duties are enshrined in the Customs Tariff and are applied at a rate of 100% in respect of goods originating from countries in trade and political relations with which Russia applies the most favored nation regime. Since the Russian Federation is not a party to the General Agreement on Tariffs and Trade (GATT), this regime is established by bilateral international treaties and agreements. A list of such countries is given in Appendix 1.

preferential rates customs duties are preferential rates included in the national system of preferences of the Russian Federation. They are applied in the amount of 75% of the base values ​​in relation to goods originating from developing countries - users of the preference scheme of the Russian Federation. These countries mainly include the developing countries and dependencies of Asia, Africa and Latin America. A list of such countries is given in Appendix 2.

For imported goods originating from the least developed countries - users of the scheme of preferences of the Russian Federation, customs duties are not applied. The list of these countries is given in Annex 3.

The preferential regime does not apply to certain types of goods when they are imported into the territory of the Russian Federation. Such goods include individual food products (natural juices, water, beer), excisable goods, audio and video equipment, watches of all kinds, motor vehicles, and other duties are not applied.

Thus, preferential rates are a kind of preferential rates of customs duties provided to individual countries or groups of countries.

The base rates of customs duties are doubled for goods imported from countries with which the Russian Federation does not apply the most favored nation regime in trade and political relations, or whose country of origin has not been established. Such rates are called maximum rates.

Fee rates for customs clearance of goods and Vehicle fixed. Thus, for the clearance of goods intended for non-commercial purposes, a fee is charged in Russian rubles in the amount of 0.1% of the customs value of the goods being cleared. For registration of goods intended for commercial purposes, the fee consists of 2 components:

1) in Russian rubles (0.1% of the customs value);

2) in foreign currency (0.05% of the customs value of goods and vehicles).

At the same time, the currency component of the fee is paid only in the currency quoted by the Central Bank of the Russian Federation.

§ 3. Privileges in the payment of customs duties

Privileges for customs duties are called tariff privileges. They are provided exclusively by decision and in the manner established by the Government of the Russian Federation. The main types of tariff incentives

1) an application for the refund of the amount of overpaid tax may be submitted within three years from the date of the overpayment; taxpayers who are not attracted in a timely manner are:

1) refund of the paid fee;

2) exemption from payment of duties;

3) establishment of tariff quotas for preferential import (export) of goods.

1. Refund of customs duties(taxes, fees) is made in the following cases:

- their excessively recovered amount;

– revocation of the customs declaration;

– restoration of the most favored nation regime or tariff preferences;

- when exporting foreign goods from the customs territory of the Russian Federation or when they are destroyed or refused in favor of the state, or when goods are re-imported;

- changes with the permission of the customs authority of the previously declared customs regime.

In the case of re-export of goods, the refund of the paid duty is made subject to the following conditions:

n the goods to be re-exported must be in the same condition as they were at the time of importation;

n re-exported goods were not used to generate income;

n re-export of goods is carried out no later than the established deadlines from the moment of import.

2. Exempted from paying customs duties:

a) vehicles engaged in international transportation of goods, baggage and passengers, as well as items of material and technical supplies and equipment, fuel, food and other property necessary for their normal operation during the journey;

b) items of material and technical supply and other property exported outside the customs territory of the Russian Federation to ensure the activities of Russian and leased vessels engaged in sea fishing, as well as products of their crafts, imported into the customs territory of the Russian Federation;

c) goods imported into the customs territory of the Russian Federation and exported from this territory for official or personal use by representative offices foreign states, individuals who have the right to duty-free import of such items on the basis of international agreements of the Russian Federation or the legislation of the Russian Federation;

d) the currency of the Russian Federation, foreign currency, as well as securities;

e) goods subject to conversion into the ownership of the state in cases provided for by the legislation of the Russian Federation;

f) goods imported into the customs territory of the Russian Federation and exported as humanitarian aid: goods for the purpose of eliminating the consequences of accidents and catastrophes, etc.;

g) goods acting as gratuitous aid received for charitable purposes through the state, the government, including the provision of technical assistance;

h) goods moved across the customs border of the Russian Federation by individuals and not intended for production or commercial activities;

i) fire-technical products imported into the Russian Federation to ensure the activities of the state fire service;

j) other goods determined by the legislation.

In accordance with the Customs Code of the Russian Federation, customs duties are not paid if:

1) imported goods are exempt from customs duties on the basis of Russian laws;

2) the total value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5,000 rubles;

3) prior to the release of foreign goods for free circulation, they were destroyed or irretrievably lost due to an accident or force majeure, or as a result of natural wear and tear or loss under normal conditions of transportation, storage, use or operation;

4) goods are transferred to federal ownership in accordance with the law;

5) individuals import cultural property (subject to their written declaration);

6) goods are imported by individuals for personal use (not for commercial or other purposes) and their value does not exceed 65 thousand rubles (except for the import of vehicles). At the same time, the Government of the Russian Federation determines the quantitative, cost and other restrictions on the duty-free import of goods.

Customs duties are not charged if imported goods are placed under the following customs regimes:

– reimport;

– transit;

- customs warehouse;

- duty free shop;

– processing of goods under customs control (if processed products are exported);

- temporary importation (full conditional or partial exemption applies);

– free customs zone and free warehouse;

– processing of goods outside the customs territory (when importing processed products, they are not paid; for some goods, they are paid partially);

– re-export (if they were paid upon importation, they are returned);

- destruction;

- refusal in favor of the state.

Customs duties are not paid if goods are imported from Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Moldova, Tajikistan, Uzbekistan and Ukraine (clause 6 of the Order of the State Customs Committee of Russia dated April 26, 1996 No. 258).

A benefit specific to foreign trade is the established tariff quotas for preferential import or export of goods. Tariff quota- This is a certain value or quantity of imported goods that are subject to customs duties at the usual rate. Exceeding the tariff quota entails an increase in tariff rates of customs duties.

§ 4. Procedure for payment

When importing goods, customs payments shall be paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed, if the declaration of goods is not made at the place of their arrival.

When exporting goods, customs duties are paid no later than the day of submission of the cargo customs declaration.

In exceptional cases, the payer may be granted a deferment or payment by installments. The decision on this is made by the customs authority that performs customs clearance. For granting a deferral or installment plan, interest is charged on the amount of the debt, based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period of deferment or installment payment of customs payments.

Deferral or installment payment is granted if there are the following grounds:

– causing damage to the payer as a result of a natural disaster, technological disaster or other force majeure circumstances;

- delay to the payer of financing from the federal budget or payment of the state order executed by him;

– goods moved across the customs border are perishable goods;

– implementation by the payer of deliveries under intergovernmental agreements.

Customs payments can be paid both in cashless form and in cash at the cash desk of the customs authority.

At the request of the payer, customs payments are paid both in the currency of the Russian Federation and in a foreign currency quoted by the Central Bank of the Russian Federation.

The amounts of excessively collected customs payments are subject to refund upon a written application of the payer, submitted to the customs authorities no later than three years from the date of payment of such amounts.

When returning customs payments, interest is not paid on them, and their amounts are not indexed. Refunds of such payments are made in the currency in which the payment or debit was made. Recalculation of foreign currency into Russian rubles is carried out at the exchange rate of the Central Bank of the Russian Federation in force at the time of acceptance of the customs declaration.

In case of non-payment or incomplete payment of customs payments, measures are taken to enforce their collection at the expense of Money located on the payer's accounts in banks, or at the expense of his other property. In case of non-payment of customs payments within the established period, penalties are paid. They are charged for each calendar day of delay in payment as a percentage in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation .

Accounting for customs duties

Payment of import customs duty is reflected in accounting by posting:

CREDIT 51 (52)

- Import customs duty paid to the budget.

The amount of import customs duty is included in the purchase price of purchased goods. This is done by wiring:

DEBIT 41 (08,10,15)

- import duty charged.

The payment of export customs duty is reflected in the accounting entry:

DEBIT 68 sub-account "Customs duty settlements"

CREDIT 51 (52)

- export customs duty paid to the budget.

The calculation of the export customs duty is reflected in the following entry:

DEBIT 90 sub-account "Customs duties"

CREDIT 68 sub-account "Customs duties"

- the export customs duty has been charged.

The amount of export earnings subject to mandatory sale is reduced by the amount of the export customs duty in accordance with clause 8 of the instruction of the Central Bank of the Russian Federation dated June 29, 1992. No. 7 “On the procedure for the mandatory sale by enterprises, associations, organizations of a part of foreign exchange earnings through authorized banks and the conduct of operations in the domestic foreign exchange market of the Russian Federation.

Customs duties are transferred to the federal budget.

In tax accounting, the costs of paying import customs duties reduce the tax base for income tax (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

test questions

1. What types of mandatory payments are provided for by the customs legislation?

2. What is the role of customs payments in the regulation of foreign economic activity and the formation of the revenue side of the budget?

3. What are the main objectives of the introduction of customs duties.

4. What is the economic essence of the customs duty?

5. Are natural persons payers of customs duties?

6. Describe the types of customs duties.

7. Name the types of customs duty rates.

8. What is meant by customs tariff?

9. What are the features of establishing customs duty rates when importing goods by individuals for personal use?

10. What legislative act establishes the procedure for collecting customs duties?

11. What is the customs value of goods?

12. What methods are used to determine the customs value of goods?

13. What is the procedure for applying methods for determining the customs value of goods?

15. What is the procedure for declaring the customs value of goods?

16. What are the customs privileges and preferences?

17. For which countries has the Russian Federation established a system of preferences?

18. What is the procedure for paying customs duties?

Chapter 23. State Duty

1. Payers and objects of collection.

2. Benefits and procedure for paying the state fee.

The current legislation under customs payments understands taxes, fees and other obligatory payments collected by customs authorities when moving goods and vehicles across the customs border of the Russian Federation and in other cases established by law.

Import and export customs duties under customs duty is understood as "a payment collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and which is an integral condition for such import or export."

Import (import) and export (export) customs duties are established in order to regulate import and export operations, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the Russian economy. The effect of import duties is not limited to the rise in the cost of imported goods. They make it possible to raise domestic prices for domestic goods to the level of world prices, increased by the amount of customs payments.

Kinds customs duty rates

One of the most important elements of the customs duty is bid, which is understood as the amount of tax per unit of taxation. The rates of import customs duties are the same. This means that the rates are uniform throughout the customs territory. Exceptions are allowed from this rule. It's about tax incentives. An exception to the principle of unity of rates of customs duties can only be those tariff benefits that are provided for by the Law of the Russian Federation “On Customs Tariffs”. Among the varieties of tariff benefits are the reduction of the duty rate and duty-free import.

The following types of rates of import and export customs duties are applied in the Russian Federation: ad valorem; specific; combined.

Ad valorem rates are set as a percentage of the customs value of taxable goods.

Specific Rates calculated in the prescribed amount per unit weight (volume, quantity, etc.) of the taxable goods. Finally, rates that combine ad valorem and specific types of customs taxation are called combined(for example, 20% of the customs value, but not less than 0.4 euros per 1 kg). To calculate the amount of import customs duty for goods for which specific import customs duty rates are applied, expressed in euros per unit weight, or combined rates with a specific component, the weight of the product is used, taking into account its primary packaging, i.e. packaging inseparable from the goods until consumption, in which the goods are presented for retail sale on the type of goods transported across the customs border (its position in the commodity nomenclature), but also on the country of origin of such goods.

Depending on the country of origin of the goods, the rates of customs duties can be divided into: minimal (basic); preferential; maximum (general).

Minimum bets goods originating from states that have been granted the most favored nation treatment in trade with the Russian Federation are taxed. The Russian Federation establishes the MFN in trade and political relations with foreign countries in bilateral trade treaties and agreements. The import tariff contains a list of countries with which the Russian Federation uses the MFN in trade and political relations. More than 120 states are named in this list.

The rates of import customs duties for each item of the commodity nomenclature, applied to goods originating from states to which the Russian Federation provides MFN in trade and political relations, are base rates.

In accordance with Art. 71 of the Customs Code of the Customs Union, customs duty rates are divided into the following types:

1) ad valorem - established as a percentage of the customs value of taxable goods;

2) specific - established depending on physical characteristics in physical terms (quantity, mass, volume or other characteristics);

3) combined - combining ad valorem and specific.

The ad valorem duty rate is the most common. Its strength is that it can maintain a proportional level of tariff protection against fluctuations in the price of a given commodity. At the same time, the effectiveness of this type of rates depends on the level of reliability of information about the cost of goods.

A specific duty rate is easier to administer and more easily control, since the calculation of the amount of duty is based on the quantity of goods, a characteristic that is actively measurable in contrast to value. In addition, there is no problem of determining the customs value and the corresponding risk of offences.

At the same time, it should be taken into account that the regulatory function of the customs duty when applying a specific rate is weakly expressed in the conditions of high positive dynamics of commodity prices. Indeed, with a significant increase in prices, the amount of customs payments will be the same, that is, the share of duties in the sale price will decrease. In some cases, this situation may undermine the market policy aimed at stimulating domestic production through high prices. At the same time, if market prices fall, the level of tariff protection using the specific rate will increase relatively and provide greater protection to the domestic market.

The combined rate combines ad valorem and specific rates and allows to overcome the shortcomings of these rates to a certain extent. During an economic recession and price reduction, a fixed value of the specific component of the duty rate works. If the price dynamics is positive, then the ad valorem component will come into play, which will allow increasing the amount of the duty levied and ensuring proportional protection of the market.

The amount of customs duty when applying the combined rate can be calculated in two ways: by comparison or by addition. In the first case, the value of the fee is chosen to be larger, in the second case, the fee is calculated on the basis of the ad valorem component, which is added to the fee calculated on the basis of the specific component.

The type and amount of the rate of import customs duty on goods imported into the common customs territory of the Customs Union are established by the single Customs Tariff of the Customs Union (CCT CU). The type and amount of the export customs duty rate for goods exported from the territory of the Russian Federation are approved by the Decrees of the Government of the Russian Federation.