The mechanism for the practical implementation of customs duties. The procedure for calculating the rates of customs duties

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Introduction

The state customs policy plays a decisive role in Russia's foreign economic relations.

The relevance of this topic of the course work is primarily due to the inevitable cooperation of the countries of the world with each other through international trade. Thus, the competent customs policy of the state underlies its stability and importance in the world arena.

The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limiting imports, making foreign goods less competitive in the domestic market. Therefore, some of the methods of state regulation are aimed at protecting the domestic market from foreign competitors and therefore refers primarily to imports. Another part of the methods has as its task the formation of exports.

Means of regulating foreign trade can take various forms, including both directly affecting the price of goods (tariffs, taxes, excise and other taxes), and limiting the value or quantity of incoming goods.

The most common means are customs tariffs, the purposes of which are to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typical for developed countries), or protect national producers (mainly in labor-intensive industries). That is why it is important to assess the efficiency of customs taxation, to give a general description customs duties and also analyze customs tariffs as a register of taxable commodity items.

Chapter I. Economic content and mechanism of application of customs duties

1.1 The concept of customs duty, its economic nature, functions and types

When goods and vehicles cross the customs border, customs taxes are paid - VAT, excise taxes (on excisable goods) and customs (import, export, and in some cases transit) duties.

Customs taxation is the relationship that develops between organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code of the Russian Federation, on the one hand, and customs and tax authorities, on the other, regarding the calculation and payment of customs taxes. Most often, these relations are directly related to the implementation of foreign trade activities.

When crossing the customs border, various customs payments are levied (Chapter 9, Article 70 of the Customs Code of the Customs Union):

1) import customs duty;

2) export customs duty;

3) VAT levied on the import of goods into the customs territory of the Russian Federation;

4) excise tax levied on the import of goods into the customs territory of the Russian Federation;

5) customs fees:

* fee for the issuance of licenses and the renewal of their actions;

* fee for the issuance of a qualification certificate for customs clearance and its renewal;

* customs fees for customs clearance;

* customs fees for storage of goods;

* customs fees for escorting goods;

* fee for informing and consulting on customs matters;

* fee for making a preliminary decision;

* fee for participation in customs auctions.

The current list of customs payments is open, which legally provides the possibility of introducing new indirect taxes, usually levied on imported goods.

Customs duty is "a mandatory fee levied by customs authorities upon import or export of goods and is a condition of import or export."

Customs duties have three main functions:

1. Fiscal, which refers to import and export duties, since they are one of the items of the revenue side of the state budget;

2. Protectionist (defensive), 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 in order to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than the world ones.

There is the following classification of customs duties.

1.About the object of taxation:

Imported - superimposed on imported goods, when they are released for free circulation in the domestic market of the country. Are the prevailing duties in all countries. At the initial stage of the development of capitalism, tax revenues were provided with the help of import duties; now their importance has sharply declined, and fiscal functions are performed by other tax revenues (for example, income tax). If in the United States at the end of the nineteenth century up to 50% of all budget revenues were covered by import duties, now this share does not exceed 1.5%. The share of revenues from import duties in the budget of the overwhelming majority of industrialized countries does not exceed a few percent. In other words, if at the beginning of its existence, import duties ensured the receipt of Money, that is, they played a fiscal role, then today their functions are primarily associated with ensuring the implementation of a certain trade and economic policy. As for Russia, the latest changes in customs legislation indicate that the role of Russian import duties as a fiscal means is increasing.

Export - duties that are imposed on exported goods. In accordance with the WTO rules, they are used extremely rarely, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are intended to reduce exports and replenish the budget.

Transit - duties that are imposed on goods transported in transit through the territory of a given country. Introduced extremely rarely and used as a means of trade war.

2. By the method of collection (Article 71 of the Customs Code of the Customs Union):

Specific - are charged at a fixed rate per unit of taxable goods. The practical use of specific fees does not present any technical difficulties. As a rule, export duties are specific; they are mainly imposed on raw materials.

Ad valorem - accrued as a percentage of the customs value of taxable goods (for example, 15% of the customs value);

Alternative. In the customs practice of industrialized countries, depending on the instructions contained in the tariff, both ad valorem and specific duties are levied at the same time or the one that gives the highest amount of customs duty. At first glance, the distinction between ad valorem and specific duties is purely technical. However, in the customs and tariff business, there are always trade-political and economic goals behind organizational and technical differences. Ad valorem and specific duties behave differently when prices change. As prices rise, the monetary collection from ad valorem duties increases in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties are more effective than specific ones. And when prices fall, specific rates are more stable. Therefore, in the context of a long-term upward trend in prices, there is usually a tendency to increase the share of ad valorem duties in the customs tariff.

Combined - combine both types of customs tax (for example, 15% of the vehicle, but not more than $ 20 per ton.).

3. By nature:

Seasonal - used for the operational regulation of international trade in products of a seasonal nature, primarily agricultural.

Anti-dumping - duties that are applied in the event that goods are imported into a country at a price lower than their normal price in the exporting country, if such imports harm local producers of similar goods or impede the expansion of national production.

Permanent dumping is associated with the pursuit of a policy of ousting a competitor at the expense of low prices; subsequently, the firm usually raises prices again, bringing them to a level higher than the original price of the ruined competitors. One-time dumping arises in connection with the need to get rid of an accidental surplus of goods by selling them on the external market at low prices. For the national economy, constant dumping is most dangerous, since it leads to the ruin of national producers with the subsequent "pumping" of monopoly profits to foreign producers.

Compensatory - imposed on the import of those goods, in the production of which subsidies were used directly or indirectly, if their import harms the national producers of such goods.

4. By origin:

Autonomous - introduced on the basis of unilateral decisions of the state authorities of the country;

Conventional - established on the basis of bilateral or multilateral agreements, such as GATT / WTO;

Preferential - duties with lower rates than the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal is to support the economic development of these countries.

5. By types of bets:

Constant - a customs tariff, the rates of which are set at a time by the state authorities and cannot be changed depending on the circumstances.

Variables are a customs tariff, the rates of which may change in cases established by state bodies. Such rates are quite rare, they are used, for example, in Western Europe within the framework of a single agricultural policy.

6. By the method of calculation:

Nominal - customs rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation that a country imposes on its imports and exports.

Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on import units and parts of these goods.

Let's identify the main functions performed by this customs payment:

1) Regulatory function - allows the state to regulate foreign trade relations, change the balance of imports and exports in the right direction, allows you to select priority areas of exports, imports and regulate the overall flow of goods within and outside the state.

2) Fiscal function - this function of customs duties is to fill the state treasury, that is, the revenue side of the state budget by paying by importers (mainly), as well as exporters, customs payments for the import or export of goods outside the territory of the state.

3) Controlling function - is that thanks to customs duties, payments, their gross amount can be judged on the volume of exports and imports of goods.

The collection of customs duties is carried out in accordance with the customs tariff - systematized by groups of goods, a list of duties levied in a given country on imported or exported goods. The customs tariff contains the code of the product, the name of the product, the unit of taxation and the rate of duty. It is the basis of the entire system of foreign trade regulation.

In addition to duties, the customs tariff contains customs duties - additional charges levied in excess of customs duties when moving across the customs border of a given country. Customs duties include, in particular, statistical, stamp, license, parcel customs duties, sealing, storage and preservation charges. The customs fees also include the cost of customs procedures, which is charged when customs authorities perform operations to permit the movement of goods across the border.

Customs payments are paid before or simultaneously with the acceptance of the customs declaration. When goods are moved across the customs border of the Russian Federation for non-commercial purposes, customs payments are paid simultaneously with the acceptance of the customs declaration.

The procedure for collecting customs import duties and their amounts are established by the Law of the Russian Federation "On Customs Tariff". Import customs duties are set as a percentage of the customs value of goods and are paid in rubles or in foreign currency. In this case, the customs value of the goods is indicated in the cargo customs declaration, as well as in the customs value declaration attached to it.

1.2 Elements of Customs Duty.

Let's define the main elements of the customs duty:

Payers

Object and subject of taxation

· Tariff benefits and preferences

Tax base

Tax rate

· Procedure for calculating and paying tax

Taxpayers of customs duties and fees are the owners of goods who move goods across the customs border.

The object of taxation by customs duty and levy is recognized as goods transported across the customs border, with the exception of those that are subject to benefits.

The subject of customs taxation is the customs value of goods crossing the customs border Russian Federation.

In necessary cases, when establishing a tax in an act of legislation, in addition to the mandatory elements of tax, tax benefits and grounds for their use by the payer may also be provided.

A tariff concession (Article 74 of the Customs Code of the CU), (tariff preference) is understood to be a privilege provided by one state to another on reciprocity or unilaterally in the implementation of the trade policy of the Russian Federation in relation to goods transported across the customs border of the Russian Federation, in the form of a refund of a previously paid duty, exemption from duty payment, reduction of the duty rate, establishment of tariff quotas for preferential import (export) of goods. At the same time, preferences (from Lat. Praeferre - to prefer) are provided without spreading to third countries. They are established in relation to all goods or their individual types.

Preferences in foreign trade relations are provided in various forms: concessional lending and insurance of foreign trade transactions; special exchange rate regime; preferential exchange rate; privileged conditions for issuing licenses for the import of goods, etc.

The RF Law "On the Customs Tariff" contains a list of the main types of tariff benefits.

1. Refund of the previously paid duty.

2. Exemption from payment of duties.

3. Reducing the rate of duty.

4. Establishment of tariff quotas for preferential import (export) of goods.

Depending on which of the elements of the tax the incentives are aimed at, they take the form of exemptions, discounts or tax credits.

Withdrawal removes individual objects from taxation. When imposing customs duties, exemption from the payment of duties can be qualified precisely as exemptions.

The following are exempt from duties, in particular:

* vehicles carrying out international transportation, as well as items of material and technical supplies and equipment, fuel, food and other property necessary for their normal operation during the journey;

* items of material and technical supplies and equipment, fuel, food and other property exported outside the Russian Federation to support the activities of Russian and Russian-chartered vessels engaged in marine fishing, as well as their fishing products imported into the Russian Federation;

* goods imported into the Russian Federation or exported from the Russian Federation for official or personal use by representatives of foreign states, individuals entitled to their duty-free import on the basis of international agreements of the Russian Federation or the legislation of the Russian Federation;

* the currency of the Russian Federation, foreign currency (except for those used for numismatic purposes), as well as securities;

* goods imported into the Russian Federation and exported from the Russian Federation as humanitarian aid; in order to eliminate the consequences of accidents and disasters, natural disasters;

* goods imported into the Russian Federation as gratuitous assistance (assistance), as well as imported into the Russian Federation and exported from the Russian Federation for charitable purposes through states, international organizations, governments, including for the provision of technical assistance (assistance), etc.

The tax base of a customs duty is defined as the customs value of goods transported across the customs border, or their volumetric characteristics (quantity, mass, volume, etc.).

The rates of customs duties are uniform 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. The rates of import customs duties are determined by the Government of the Russian Federation.

The following types of duty rates are applied in the Russian Federation:

Ad valorem, calculated as a percentage of the customs value of taxable goods;

Specific, accrued in the prescribed amount per unit of taxable goods;

Combined, combining both types of customs taxation.

In the Tax Code of the Russian Federation, the procedure for calculating customs duties as a tax is devoted to Art. 52 "Procedure for calculating tax", where the rules for calculating tax are established, and in the Customs Code of the Customs Union - Ch. 10 "Calculation of customs duties and taxes".

Article 76 of the Customs Code of the CU establishes that customs duties are calculated by the declarant or other persons responsible for paying duties independently, except for the following cases:

* forwarding goods to international postal items when a separate customs declaration is not required (the calculation of duties is carried out by the customs authorities carrying out customs clearance at the places of international postal exchange);

* issuing a demand for the payment of customs payments that have not been paid on time, as well as for the obligation to pay the unpaid amount of customs payments, penalties and interest within the time period established by this requirement (the calculation of duties is carried out by the customs authority).

The payer shall calculate the amount of the customs duty independently. In this case, the so-called interested person (the owner of the goods, its buyer, owner or a person acting in another capacity sufficient in accordance with the legislation of the Russian Federation to perform actions with the goods provided for by the Customs Code of the Customs Union on his own behalf, or a customs broker).

The calculation of the customs duty (for example, import) in respect of goods taxed at ad valorem rates is made according to the formula in rubles:

Where: T - customs value of the imported goods, currency;

С а - ad valorem rate of import customs duty,%;

K is the ruble-to-currency exchange rate established by the Central Bank of Russia on the day of customs

registration, rubles / currency.

The calculation of the duty in respect of goods taxed at specific rates is made according to the formula:

where: H - quantitative or physical characteristics of the goods in

in kind (unit of weight, volume, etc.);

С с - specific rate of customs duty, euro per unit of goods;

K is the ruble / euro exchange rate set by the Central Bank of Russia on the day the customs declaration is accepted, rubles / euro.

customs duty taxation

Chapter II. Practical calculation of customs duties. Customs clearance

2.1 Methods for determining the customs value of goods

Methods for determining the customs value are described in Chapter 8 of Art. 64 TC TC.

1. Determination of the customs value of goods imported into the customs territory of the Russian Federation is carried out by applying the following methods: at the price of a transaction with imported goods; at the price of a transaction with identical goods; at the price of a transaction with similar goods; deducting the cost; adding up the cost; backup method. 2. The main method for determining the customs value is the method based on the transaction price with imported goods. In this case, each subsequent method is applied if the customs value cannot be determined using the previous method. The cost subtraction and addition methods can be applied in any order. Method based on the transaction price of imported goods.

1. The customs value of goods imported into the customs territory of the Russian Federation is the transaction price actually paid or payable for the imported goods at the time they crossed the customs border of the Russian Federation (to the port or other place of import). When determining the customs value, the following components are included in the transaction price, if they were not previously included in it: a) costs of delivering goods to an airport, port or other place of importation of goods into the customs territory of the Russian Federation: transportation cost; expenses for loading, unloading, reloading and transshipment of goods; sum insured,

b) expenses incurred by the buyer: commissions and brokerage fees, excluding commissions for the purchase of goods; the cost of containers and (or) other reusable containers, the cost of packaging, including the cost of packaging materials and packing work;

c) the corresponding part of the value of the following goods and services, which were directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production or export sale of the goods being valued.

d) license and other payments for the use of objects of intellectual property, which the buyer must directly or indirectly make as a condition for the sale of the goods being valued; e) the amount of a part of the seller's direct or indirect income from any subsequent resale, transfer or use of the estimated goods on the territory of the Russian Federation. 2. The specified method cannot be used to determine the customs value of goods if:

a) there are restrictions on the buyer's rights to the goods being evaluated, with the exception of: restrictions established by the legislation of the Russian Federation; restrictions on the geographic region in which goods can be resold; restrictions that do not significantly affect the price of the goods;

b) the sale and the transaction price depend on the observance of conditions, the effect of which cannot be taken into account;

c) the data used by the declarant when declaring the customs value are not documented or are not quantitatively determined and reliable;

d) the participants in the transaction are interdependent persons, except for cases when their interdependence did not affect the price of the transaction, which must be proved by the declarant.

Method based on the transaction price with identical goods.

1. When using the valuation method at the price of a transaction with identical goods, the price of a transaction with identical goods shall be taken as the basis for determining the customs value of goods, subject to the conditions specified in this article. In this case, identical goods are understood as goods that are the same in all respects with the goods being valued, including in the following characteristics: physical characteristics; quality and reputation in the market; country of origin; manufacturer.

2. The price of a transaction with identical goods is accepted as the basis for determining the customs value if these goods: a) are sold for import into the territory of the Russian Federation; b) imported simultaneously with the valued goods or not earlier than 90 days before the import of the valued goods;

c) imported in approximately the same quantity and / or on the same commercial terms. In the event that identical goods were imported in a different quantity and (or) on other commercial terms, the declarant must make an appropriate adjustment of their price taking into account these differences and document its validity to the customs authority of the Russian Federation.

3. If, when applying this method, more than one transaction price for identical goods is revealed, then the lowest of them is used to determine the customs value of the imported goods. Method based on the transaction price with similar goods.

1. When using the valuation method at the price of a transaction with similar goods, the transaction price for goods similar to those imported is taken as the basis for determining the customs value of goods, subject to the conditions specified in Article 65 of the Customs Code of the CU. When determining the homogeneity of goods, the following features are taken into account: quality, presence of a trademark and reputation in the market; country of origin; manufacturer. a) the goods are not considered identical to the goods being valued or similar to them if they were not produced in the same country as the goods being valued; b) goods produced not by the manufacturer of the goods being valued, but by another person, are taken into account only if there are no identical or similar goods produced by the person - the manufacturer of the goods being valued;

c) goods are not considered identical or homogeneous if their design, development work on them, their decoration, design, sketches and drawings and other similar work were performed in the Russian Federation.

Cost deduction method.

1. Determination of the customs value using the valuation method based on value deduction is made if the valued, identical or similar goods will be sold on the territory of the Russian Federation without changing their original state. 2. When using the value deduction method, the basis for determining the customs value of goods is the unit price of goods at which the valued, identical or similar goods are sold in the largest batch on the territory of the Russian Federation no later than 90 days from the date of import of the valued goods to a transaction participant who is not interdependent. with the seller face. 3 The following components shall be deducted from the unit price of a product: a) expenses for payment of commissions, ordinary profit margins and general expenses in connection with the sale in the Russian Federation of imported goods of the same class and type;

b) the amount of import customs duties, taxes, fees and other payments payable in the Russian Federation in connection with the import or sale of goods; c) ordinary expenses incurred in the Russian Federation for transportation, insurance, loading and unloading operations. 4. In the absence of cases of sale of the assessed, identical or similar goods in the same condition as they were at the time of import, at the declarant's request, the price of a unit of goods that has undergone processing, adjusted for value added, may be used. Value addition method.

When using the valuation method based on value addition, the basis for determining the customs value of the goods is the price of the goods calculated by adding:

a) the cost of materials and costs incurred by the manufacturer in connection with the production of the goods being evaluated;

b) total costs typical for the sale to the Russian Federation from the country of export of goods of the same type, including the costs of transportation, loading and unloading operations, insurance to the place of crossing the customs border of the Russian Federation, and other costs; c) profits usually received by the exporter as a result of the delivery of such goods to the Russian Federation.

Fallback method.

1. In cases where the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the methods for determining the customs value specified in Article 64 of the Customs Code of the Customs Union, or if the customs authority reasonably believes that these methods for determining the customs value cannot be used, the customs value of the goods being evaluated is determined taking into account world practice. When applying the reserve method, the customs authority of the Russian Federation provides the declarant with the price information at his disposal.

2. The following cannot be used as a basis for determining the customs value of goods using the reserve method:

a) the price of the goods on the domestic market of the Russian Federation; b) the price of goods supplied from the country of export to third countries; c) the price on the domestic market of the Russian Federation for goods of Russian origin; d) arbitrarily set or not reliably confirmed price of the goods.

2.2 Examples of calculation of customs value and customs duty

Determination of the customs value is the most important stage of customs taxation, since it is it that is the taxable base. (Articles 67, 68 of the Customs Code of the Customs Union) In Russia. the following methods are used for determining the customs value of imported goods: at the price of a transaction with imported goods; at the price of a transaction with identical goods; at the price of a transaction with similar goods; cost deduction method; cost addition method; fallback method.

In this case, the main method is to determine the customs value at the price of a transaction with imported goods. When the main method cannot be used, one of the other methods is used, and each subsequent method is taken if the customs value cannot be determined using the previous method. Only the methods of deduction and addition of value can be applied in reverse order at the discretion of the declarant.

The customs value is declared by the declarant to the customs authority when goods are moved across the customs border of the Russian Federation.

The procedure and conditions for declaring the customs value of imported goods are fixed by the Regulations approved by the Order of the Federal Customs Service of Russia dated June 29, 2004. There are two methods of declaring the customs value. The first involves the use of special form declarations (DTS-1 or DTS-2); the second allows the declaration of the customs value in the cargo customs declaration (CCD).

Forms of customs value declarations DTS-1 and DTS-2 are used if imported goods are subject to customs duties and other taxes (VAT, excise taxes) in accordance with the declared customs regimes. Form DTS-1 is intended for use when declaring the customs value determined by method 1 (about 95% of all customs operations). Form DTS-2 is intended for use in determining the customs value using one of methods 2-6 in the manner prescribed by law. TPA is an appendix to the GTE and is invalid without the latter.

If the declared customs regimes do not provide for the imposition of customs taxes, the customs value may be declared in the CCD. In this case, the customs authority has the right to require the declarant to fill out a special declaration of customs value if there are reasonable doubts about the declared customs value.

Calculation of the customs value is carried out according to the following principle formula:

T 1 = C SD + Nach-C

Where: C sd - the basis for the calculation (transaction price, indirect payments);

Nach - additional charges to the transaction price and to be included in the customs value;

С - amounts to be debited.

The basis for calculating the customs value of goods is data on the price actually paid or payable. If, depending on the terms of delivery and other conditions of the contract, neither additional charges to this price, nor deductions from it are required, the indicated price may be equal to the customs value.

Additional charges to the transaction price include the buyer's expenses that were not included in the transaction price and were not included in the transaction price, that is, they were not included by the seller in the invoice issued to the buyer, but occurred in connection with the import of the valued goods into the territory of the Russian Federation and paid by the buyer (or payable):

* commission and other intermediary services;

* costs of containers and packaging;

* the cost of raw materials, tools, stamps, etc., provided free of charge or at a reduced price;

* the cost of engineering and other works performed for the buyer;

* expenses for transportation of goods and insurance to the place of entry into the customs territory of the Russian Federation, if they were not included in the transaction price in accordance with the terms of delivery.

* costs of the buyer for customs clearance of goods when exporting goods from the country of export (subject to delivery conditions EXW, FAS).

The amounts written off include expenses:

* transactions subject to exclusion from the price, actually incurred for the delivery of goods after import into the customs territory of the Russian Federation, if there is documentary evidence of these costs;

* for installation, assembly, commissioning of equipment or for the provision of technical assistance, performed after the import of goods into the territory of the Russian Federation, if the contract provides for these works and the corresponding amounts are highlighted in the invoice as a separate line.

Calculation of the customs value by methods 2-6 is carried out according to the following principle formula:

T 2-6 = C sd ± Corr ± Begin,

where: C sd - the basis for calculations (the price of transactions for identical goods);

Corr - price adjustments (adjustments for lot size and commercial terms);

Start - additional charges and payments (transportation, insurance, additional costs for handling goods).

The calculation is based on data on the price actually paid or payable, which are the basis for determining the customs value of the goods. If, depending on the terms of delivery and the terms of the contract, neither additional charges to this price, nor deductions from it are required, then the indicated price may be equal to the customs value of the imported goods.

Chapter III. Actual problems and prospects of customs taxation

3.1 Problems of the legal status of customs duties

Over the past 4 years, the number of taxes and fees has been reduced several times: “turnover” taxes, as well as other taxes and fees introduced in the early 1990s, have been canceled. (i.e. before the adoption of the Constitution of the Russian Federation and the codes regulating the main branches of legislation) and lost any economic content.

Tax specialists have been discussing the appropriate amount of taxes and fees for several years. Business representatives expressed the opinion that it should not be more than 5. According to representatives of the state, none of the large countries has been able to do this, and at best the total number of taxes and fees can be reduced to 15.

It would seem that supporters of a significant reduction in the lists of taxes and fees can celebrate victory, and business entities, freed from unnecessary payments, can work more efficiently, contributing to the further development of the country's economy. However, a more detailed analysis of the norms of the Law indicates that. that the planned reduction in the number of taxes and fees, planned from 2005, will take place not so much due to the refusal to collect a number of mandatory payments, but due to giving them a new legal status.

Thus, from the system of taxes and fees, customs duties and customs fees, payments for the use of forest resources, payments for negative impact on the environment should be excluded. It is assumed that all these payments will become non-tax budget revenues and their collection will be regulated not by the legislation on taxes and fees, but by other (special) federal laws. After the adoption of the new Water Code of the Russian Federation, it is planned to give a non-tax character to payments for the use of water bodies.

When discussing this initiative in The State Duma the proposed changes were positioned as technical and, therefore, completely harmless for the state and taxpayers.

The issue of the status of forest, water and environmental payments went through a rather lengthy discussion and, in our opinion, can be resolved (naturally, after clarifying the nature of relations in forest and water use, causing damage to the environment) in favor of their civil law rather than taxation. status.

The greatest doubts are caused by the decision to give a new status to customs duties and customs duties. Let's analyze its possible consequences.

Most of the elements of taxation are inherent in customs duties and customs duties, which must be determined in accordance with Art. 17 of the Tax Code of the Russian Federation: taxpayers; object of taxation; the tax base; tax rate; the procedure for calculating the tax; the procedure and terms for paying the tax; benefits and grounds for their use by the taxpayer.

The only element that customs duties and taxes are missing is the tax period. This is due to the specifics of the element "procedure and terms of payment" associated with the peculiarities of customs taxation in Russia in terms of the timing of payment of customs payments.

Another argument in favor of the fact that customs duties and fees for customs clearance are of a “tax-collection” nature are the provisions of Art. 57 of the Constitution of the Russian Federation, according to which "everyone is obliged to pay legally established taxes and fees." As follows from these norms, in the field of public law relations, designed to provide a financial basis for the implementation of its functions by the state, which, undoubtedly, include relations related to the payment of customs duties, there can be only two types of compulsory payments - taxes and fees ... That is, any payments, no matter how they are called, including customs payments, if they must be paid to the state either as obligatory and individually free of charge, or the obligatory payment of which is one of the conditions for the performance of legally significant actions by state bodies in relation to the payers, are or taxes, or fees. The payment of other obligatory payments is not provided for by the Constitution of the Russian Federation. All other payments to the state must be civil or of some other nature (for example, funds received as a result of the application of measures of responsibility - administrative, criminal, etc.).

Consequently, in order for participants in foreign economic activity (FEA) to have legal grounds for paying customs duties and fees as non-tax payments, it is necessary to amend the legislation so that these payments become civil law, i.e. would be paid for certain services rendered by the customs authorities.

However, for the development of legislation in this direction, in addition to a huge number of technical difficulties, there are several fundamental obstacles and serious restrictions.

Since we are talking about civil law relations, it is important that the mechanism of these relations does not contradict the basic principles of civil law, which are formulated in Art. 1 of the Civil Code of the Russian Federation. As you know, the principles of equality of participants in relations, freedom of contract, voluntary acquisition and implementation of civil rights are fixed there. Such principles are hardly applicable to relations between foreign economic activity participants and customs authorities, which are of a state-power nature. Moreover, in paragraph 3 of Art. 2 of the Civil Code of the Russian Federation states that civil law does not apply to relations based on administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, unless otherwise provided by law.

The analysis of the points of view on the problem of tax specialists also confirms the existing doubts about the correctness of the decision to exclude customs duties and fees from the system of taxes and fees.

The issues of the legal status of customs duties and fees have been repeatedly considered by the Constitutional Court of the Russian Federation. Thus, the customs duty and customs fees, by their constitutional and legal nature, relate to taxes and fees.

It is known that, although the customs authorities have the rights and obligations of the tax authorities by law, in reality, customs taxation and the capabilities of the customs authorities are very different from those of the tax authorities. The main problem is that customs clearance of goods, their taxation and release are interrelated procedures. In case of disagreement with the requirements of the customs authorities (for example, regarding the customs value of goods, their code in accordance with the Commodity Nomenclature of Foreign Economic Activity) or their peculiar interpretation of the norms of legislation, a participant in foreign economic activity faces a dilemma: going to court or problems with the registration and release of goods.

There is a fear that after the change in the status of customs duties and fees, the executive branch will receive additional opportunities to regulate these payments based not on the legislation on taxes and fees, which is gradually being formed and improved, but on “framework” laws that allow for the possibility of different interpretations and, which is especially alarming , departmental acts such as newsletters.

It is obvious that the emerging system of normative regulation of customs duties and fees for customs clearance cannot be considered satisfactory, since it will most likely lead to negative consequences for both the federal budget and payers.

Therefore, it is considered advisable, without violating the principle of the unity of the system of taxes and fees, to abandon the idea of regulating various types of fiscal payments in different branches of legislation. Most of the issues related to taxes and taxation, regardless of which agency is in charge of overseeing their payment, should be regulated by the legislation on taxes and fees.

It should be admitted that today the subjects of customs legislation have been unjustifiably expanded, especially in terms of taxes and fees administered by the customs authorities (customs payments).

The first step in improving the current legislation could be a clearer delineation of the subjects of jurisdiction and clarification of the terms of tax and customs legislation. The absence of a legislative definition of these payments to a large extent creates the preconditions for justifying their special (for example, non-tax) status.

Problems with the uncertainty of the term "customs payments" became especially relevant after the adoption of part of the first Tax Code of the Russian Federation, when both the participants of foreign economic activity and the customs authorities began to face difficulties due to the collision of the concepts of tax and customs legislation.

3.2 Actual directions of activity of the customs service of the Russian Federation

Increasing the competitiveness of Russia, the degree of its integration into the world economy presuppose the formation of a single information space in the field of foreign trade.

As you know, 2004 is the first year of the work of customs authorities under the new Customs Code of the Russian Federation, designed to establish fundamentally different legal relations between customs and business [TC was adopted on May 28, 2003 and has been in effect since January 1, 2004].

TC TC has created a legal basis for the transition from the experimental stage to practical application electronic declaration of goods. By the end of 2004, customs posts were already working with an electronic declaration form. They have issued more than 1,700 electronic declarations. More than 100 participants in foreign economic activity have switched to this form of work. The electronic declaration form is being tested not only for road, but also for railway transport. In 2005, electronic declaration was introduced at another 56 customs posts of all regional customs administrations, the Federal Target Program "Electronic Russia" provides that in 2007 an information system for monitoring the export of goods should be developed.

Its main tasks were:

· Maximum possible direct regulation of legal relations in the customs sphere;

· Simplification and facilitation of customs procedures;

· Maximum use of electronic declaration, modern information technologies for risk management;

· Brought customs legislation in line with WTO norms;

· Taking into account the specific features of the country's legislation (Civil and Tax Codes, etc.);

· Protection of the economic interests of the country, domestic business.

The new TC enshrines the foundations and principles of customs control using a risk management system (RMS).

This is a fundamentally new direction in the work of the customs authorities of the Russian Federation, which carries with it a new ideology and philosophy of customs control, which means a transition to international standards of work adopted in the EU countries and the United States.

From total control over everything that moves across the border, modern customs are moving to selective control, focusing their resources on preventing offenses that have the most negative consequences for the country's economy and security.

At present, all-Russian, regional and local risk profiles have already been developed. Work began to automate the creation of risk profiles projects, the formation of a database of risk profiles, their delivery to customs posts and the identification of risks when declaring. A unified register of subjects of foreign economic activity has been created and is being used.

For a comprehensive solution of the tasks of information support for the promotion of Russian goods and services to foreign markets related to the system for collecting and analyzing export offers, applications and tenders received from Russian enterprises and foreign consumers, in general, in order to reduce the pre-contract costs of Russian exporters on the Internet, the information retrieval system "Export Opportunities of Russia" has been created and is successfully functioning.

To date, the database of Russian exporters contains information on more than 2000 enterprises that export industrial products.

The implementation of the system is aimed at organizing new information flows between Russian exporters, the central office of the Ministry of Economic Development and Trade, as well as representative offices of the Russian Federation on trade and economic issues in foreign countries, increasing the speed of information passage and significantly increasing the volume of information received about tenders held abroad and commercial requests of foreign organizations due to the significant intensification of the work of the latter.

In cooperation with the EU, the TACIS project "Harmonization of customs procedures between Russia and the EU" is being implemented. An important element of customs cooperation between Russia and the EU in law enforcement is interaction with the European Bureau for Combating Fraud in order to prevent cases of inaccurate declaration of controlled types of goods.

Through the channels of the international law enforcement network "CEN", the regional communication center "RILO-Moscow" carries out an operational exchange of information with the customs services of the CIS countries and the World Customs Organization about new routes for the movement of contraband and ways of concealing it, including drugs, weapons, ammunition, explosives , military and dual-use goods.

The first years of work in the new conditions, on the whole, showed sufficient efficiency of the new Code. Its introduction contributed to the expansion of trade and the growth of collection rates. The scale of customs activities in collecting customs payments is also evidenced by the following figure: daily customs officials transfer about $ 170 million to the state treasury. Customs payments provide almost 40% of the budget revenues and make up almost 8% of GDP.

As you know, until March 2004, customs procedures in Russia were carried out by subdivisions of an independent department - the State Customs Committee. As part of the reorganization of the customs service, its functions were distributed between the Federal Customs Service (FCS), the Ministry of Economic Development and Trade and the Ministry of Finance. The FCS retained only the functions of supervising the implementation of customs legislation by participants in foreign trade activities, i.e. this department has practically no influence on the course of reforms in the field of customs. All customs rule-making was transferred to the Ministry of Economic Development and Trade, and the responsibility for establishing the rules for determining the customs value was transferred to the Ministry of Finance.

A number of arguments are presented to substantiate the need for such transformations. It is noted that there have been cases of a very significant underestimation of the customs value of goods in comparison with the real one. According to the Ministry of Economic Development and Trade, a significant part (60-70%) of heads of customs authorities have poor IT skills, foreign languages, do not always know the changes in customs legislation, in connection with which the certification of the heads of these divisions is provided (there are now 150 of them).

The imperfection of customs legislation is noted, which can become an obstacle to Russia's accession to the WTO, usually indicates the following points:

· The possibility of arbitrariness on the part of customs in determining the customs value of goods;

· Underdevelopment of the system of checkpoints and places of declaration (the so-called "non-tariff protectionism");

· Restriction for citizens on duty-free import of goods;

· Problems of the structure of the customs legislation itself.

One of the topical issues of customs legislation is the determination of places for customs clearance of imported goods, the range of which is strictly limited for a number of goods. So, imported household appliances and electronics are now allowed to declare only in temporary storage warehouses located in Moscow and the Moscow region, which is motivated by the need to fight the so-called. "gray" imports.

Since the current practice leads to a significant increase in transaction costs, the Ministry of Economic Development and Trade and the FCS consider it expedient to remove the existing restrictions. Another argument in favor of the abolition of restrictions on places of customs clearance was the position of some of our partners in the negotiations on accession to the WTO. ...

The following types of customs duties are established:

· Customs fees for customs clearance;

· Customs fees for customs escort;

· Customs fees for storage.

The law also defines payers of customs fees, the procedure for paying customs fees, as well as cases of exemption from their payment. In addition, fixed

rates of customs duties for customs escort and customs duties for storage. The rates of customs duties for customs clearance are established by the Government of the Russian Federation.

Conclusion

The country's budget is supported by the export duty. The state customs policy plays a decisive role in Russia's foreign economic relations. The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limiting imports, making foreign goods less competitive in the domestic market.

There are 6 methods for determining the customs value:

Method for the transaction price with similar goods

Cost Subtraction Method

Cost Addition Method

Fallback method

Method based on the transaction price with identical goods

Method based on the transaction price of imported goods.

To exercise customs control over goods transported across the customs border of the Russian Federation, foreign trade participants must provide certain documents confirming their right to carry out foreign trade activities. There are two ways of declaring customs value. The first involves the use of a special declaration form (DTS-1 or DTS-2); the second allows the declaration of the customs value in the cargo customs declaration (CCD).

Chapter 2 Practical Implementation

2.1. Setting the rates of customs duties.

The customs duty rate is established for goods originating from countries in foreign trade relations with which the Russian Federation applies the most favored nation regime. This is a condition of international trade and economic agreements, which stipulate that the contracting states must provide each other with all those rights, advantages and benefits that other states enjoy. Depending on the nature of the origin, the legal source of the establishment of customs duties, their rates can be autonomous and negotiable. With the development of international economic relations, the role of contractual relations began to increase. In order to increase the efficiency of the rates of import customs duties, primarily from the point of view of fulfilling the protectionist and fiscal functions of the customs tariff, the FCS of Russia is actively developing proposals on the application of specific and combined rates of import customs duties.

Specific and combined rates of import customs duties are applied to a significant amount of food products, alcoholic beverages, tobacco products, clothing, footwear, television and video equipment, cars, and furniture. The use of these types of rates of import customs duties allows, firstly, to significantly minimize losses in the payment of customs duties in cases of declaring goods using deliberately distorted data on customs value, and secondly, to a certain extent to prevent the import of low quality goods. A specific rate of customs duty is established in monetary terms for a certain unit of taxable goods. The euro is used as a monetary equivalent. For example, non-alcoholic beer - 0.6 euros per 1 liter or pocket gas lighters (not subject to refueling) - 5 euros per 1000 pcs.

The combined rate of customs duty includes both value and quantity indicators of the goods being transported. At the same time, depending on the type of the combined rate, the amount of the customs duty can be determined either by comparison or by adding the values obtained. For example, the combined rate for sheepskin fur clothing is 20% there. cost., but not less than 30 euros for 1 piece. indicates the calculation of customs duties by sequentially determining the values of the value (20% there. cost) and quantitative (30 euros per 1 piece) components of the rate.

2.2. Procedure for calculating bets

In accordance with paragraph 1 of Art. 77 of the Customs Code of the Customs Union, for the purpose of calculating customs duties and taxes, the rates applicable on the day of acceptance of the customs declaration by the customs authority are applied, except for the cases provided for by Articles 197 of the Customs Code of the Customs Union and 81 of the Customs Code of the Customs Union.

In case of illegal movement of goods across the customs border of the Customs Union or the use of goods in violation of the established restrictions, customs duties and taxes are calculated:

In relation to goods imported into the territory of the CU in violation of the requirements and conditions established by the Customs Code, based on the rates in force on the day of crossing the customs border of the CU, and if such a day cannot be established, on the day the customs authorities find such goods;

In the event of loss, non-delivery or issuance without the permission of the customs authorities of goods transported or stored in accordance with customs procedures, respectively, of internal customs transit and temporary storage based on the rates in force on the day the goods are placed under the relevant customs procedure;

In case of illegal export of goods from the customs territory of the Russian Federation, the amounts of customs duties payable are calculated based on the rates in force on the day of crossing the customs border, and if such a day cannot be established, on the 1st day of the month or on the 1st day of the first month of the year, during which the goods were exported;

When using conditionally released goods for purposes other than those in connection with which full or partial exemption from the payment of customs duties and taxes was granted, the rates of customs duties and taxes in effect on the day of acceptance of the customs declaration by the customs authority are applied.

In cases where for the purpose of calculating customs duties and taxes, including determining the customs value of goods, it is required to recalculate foreign currency, the foreign currency exchange rate to the currency of the Russian Federation shall be applied, established by the Central Bank of the Russian Federation for accounting purposes and customs payments and valid on the day acceptance of the customs declaration by the customs authority.

In cases where the obligation to pay customs duties and taxes is not related to the filing of a customs declaration, the conversion of the currency of the Russian Federation into foreign currency is carried out at the rate in effect on the day of actual payment. With respect to goods imported into the territory of the Russian Federation in violation of the requirements and conditions of the Customs Code of the CU, as well as when using conditionally released goods for purposes other than those in connection with which full or partial exemption from customs duties and taxes was granted, for for the purposes of calculating customs duties and taxes, including determining the customs value, the rate of foreign currency to the currency of the Russian Federation shall be applied, established by the Central Bank of the Russian Federation, in effect on the day the rates of customs duties and taxes are applied. (See also Chapter 10 of the TC TC)

The procedure for calculating customs duties and taxes

In accordance with paragraph 1 of Art. 76 of the Customs Code of the Customs Union, customs duties, taxes are calculated by the payers of customs duties and taxes independently, with the exception of cases provided for by the Customs Code of the Customs Union and / or international treaties of the member states of the customs union.

Calculation of the amounts of customs duties and taxes payable is made in the currency of the Russian Federation. When calculating customs duties and taxes, the amounts received are rounded according to the rules of rounding to the second decimal place.

The person responsible for the payment of customs duties and taxes is, as a rule, a declarant or a customs broker representing his interests. In case of non-compliance with the provisions of the Labor Code on the use and disposal of goods or on the fulfillment of conditions providing for full or partial exemption from payment of customs duties and taxes, the persons responsible for their payment may be the owners of a customs warehouse, a temporary storage warehouse, a carrier, as well as persons, which are obliged to comply with the customs regime. Such cases are directly provided for by the Customs Code.

Early payment of customs payments in advance is also allowed. In accordance with Part 1 of Art. 330 TC, advance payments are funds deposited into the account of the customs authority on account of forthcoming customs payments and not identified by the payer as specific types and amounts of customs payments in respect of specific goods. The funds contributed in this way are the property of the subject of foreign economic activity, and the customs authority does not have the right to spend them on its own.

2.3. Methods for determining the customs value of goods

The main one is the method based on the price of a transaction with imported goods. If this method cannot be used, apply each of the following methods in sequence.

1. Method based on the transaction price with imported goods. The customs value of the imported goods is the transaction price actually paid or payable at the time of crossing the customs border of Russia. When determining the customs value, the transaction price includes:

Expenses for the delivery of goods to an airport, port or other place of importation of goods into the customs territory of Russia;

Transportation cost;

Expenses for loading, unloading, reloading and transshipment of goods;

Sum insured;

Commissions and brokerage fees, except commissions for the purchase of goods;

The cost of reusable packaging, if it is considered as a whole with the goods being valued;

The cost of packaging, including the cost of packaging materials and packaging work;

The corresponding part of the value of goods and services that were directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production or export sale of the goods being valued;

License and other payments for the use of intellectual property, which the buyer must directly or indirectly make as a condition for the sale of the goods being valued;

The amount of a part of the seller's direct or indirect income from any subsequent resale, transfer or use of the estimated goods on the territory of Russia.

2. Method based on the transaction price with identical goods. The basis for determining the customs value of the goods is the price of a transaction with identical goods - goods that are the same in all respects with the goods being valued, including: physical characteristics; quality and reputation in the market; country of origin; manufacturer.

The price of a transaction with identical goods is accepted as the basis for determining the customs value if these goods are: sold for import into the territory of Russia; imported simultaneously with the valued goods or not earlier than 90 days before the import of the valued goods.

3. Method based on the transaction price with similar goods. The basis for determining the customs value of the goods is the transaction price for goods similar to those imported. Homogeneous goods are goods that, although not the same in all respects, have similar characteristics and are composed of similar components, which allows them to perform the same functions as the goods being valued and to be commercially interchangeable.

4. The cost deduction method is applied if the valued, identical or similar goods will be sold on the territory of Russia without changing their original condition. As a basis for determining the customs value of goods, the price of a unit of goods is taken, at which the valued, identical or similar goods are sold in the largest batch no later than 90 days from the date of import of goods to a transaction participant who is not an interdependent person with the seller. The following are subtracted from the unit price:

Expenses for payment of commissions, ordinary profit margins and general expenses in connection with the sale in Russia of imported goods of the same class and type;

The amounts of import customs duties, taxes and other payments payable in connection with the import or sale of goods;

The usual expenses incurred in the RF are for transportation, insurance, loading and unloading operations.

5. Method based on the addition of value. As a basis for determining the customs value of the goods, the price calculated by adding up is taken:

Materials and costs incurred by the manufacturer in connection with the production of the goods being valued;

General costs typical for the sale in the Russian Federation from the country of export of goods of the same type, including the costs of transportation, loading and unloading operations, insurance to the place of crossing the customs border of the Russian Federation, and other costs;

Profit usually received by the exporter as a result of the delivery of such goods to the Russian Federation.

6. Reserve method. If the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the methods discussed above, or if the customs authority believes that these methods for determining the customs value cannot be used, the customs value of the goods being valued is determined taking into account world practice. In this case, the customs authority provides the declarant with the price information at his disposal. The following are used as the basis for determining the customs value of goods using the reserve method:

Product price on the domestic market of the Russian Federation;

Price of goods supplied from the country of export to third countries;

Price on the domestic market of the Russian Federation for goods of Russian origin;

Arbitrarily set or not reliably confirmed price of the goods.

Table of customs duties for passenger cars

Cars with gasoline engine (up to 3 years)

Customs value, euro
Less than 8 500	54%, but not less than 2.5 Euro / cubic cm
	48%, but not less than 3.5 Euro / cubic cm
	48%, but not less than 5.5 Euro / cubic cm
	48%, but not less than 7.5 Euro / cubic cm
84 500 - 169 000	48%, but not less than 15 Euro / cubic cm
More than 169,000	48%, but not less than 20 Euro / cubic cm

Cars from 3 to 5 years old

Engine displacement, cubic cm
0 to 1000	1.5 Euro / cc
1001 to 1500	1.7 Euro / cc
1501 to 1800	2,5 Euro / cc
1801 to 2300	2.7 Euro / cc
2301 to 3000	3 Euro / cc
3001 to ∞	3.6 Euro / cc

Table of customs duties on oil and on goods produced from oil

Name	Export customs duty rate (in USD per 1000kg)
Crude oil	US $ 406.6
Straight-run gasoline	US $ 365.9
Light distillates; middle distillates;	US $ 268.3
Commercial gasolines	US $ 365.9
Liquid fuels; oils; waste oil products	US $ 268.3
Propane; butanes; ethylene, propylene, butylene and butadiene; other liquefied gases	US $ 221.8
Petroleum jelly; mineral waxes and similar products,	US $ 268.3
Petroleum coke, petroleum bitumen and other residues from the refining of petroleum or petroleum products	US $ 268.3

Conclusion

Tariff duties on the territory of the Russian Federation are one of the sources of income for the country's budget, therefore the value of the customs rate is determined based on the beneficial policy of protectionism. The amount of customs duty is legally referred to as the rate of customs duty. The basis for calculating the rate is determined by the customs value of the goods: imported or exported. It has its own structure: types and differentiation depending on the country of origin of the goods. In Russia, there is a differentiated customs tariff, in which the rates of import duties depend on the country of origin of the goods. Customs duties are paid to the cashier or to the account of the customs authority opened for these purposes in accordance with the legislation of the Russian Federation. Customs duties are calculated by the declarant or other persons responsible for paying customs duties independently, except for the case of sending goods in international mail and when the payer is asked to pay customs duties.

Bibliography

1. Law of the Russian Federation of May 21, 1993 N 5003-I "On the customs tariff".
2. Classifier of services in foreign economic activity (VKU VED) (prepared by the State Statistics Committee of the USSR, January 1991) (as amended and supplemented on February 6, 2001)
3. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993).
4. The Code of Administrative Offenses of the Russian Federation of 12/30/2001 FZ-195.
5. International Convention on the Harmonized Commodity Description and Coding System (Brussels, June 14, 1983)

Coursework on the subject of Customs and Tariff Regulation of Foreign Trade Activity

Fragment of the work performed: Introduction In the modern world, the activities of customs authorities in any state are of great importance, both from the point of view of ensuring security and combating corruption, and from the point of view of the country's economic system. The process of participation of customs authorities in building the country's budget system is primarily due to the fact that a whole complex of customs payments is an important regulator of the state's participation in the system of foreign economic relations. (the work was carried out by specialists Author 24) They largely determine such moments as the country's place in the international division of labor and the provision of a significant part of the state's income. From the history of the development of various countries of the world, it is clear that the efficiency of the system of customs payments is an important factor in economic development and a necessary condition for the existence of a strong country. Over time, the role and importance of a particular customs payment in their economic system are subject to significant transformation. For example, the fiscal customs payment is replaced by an emphasis on regulatory and protective functions, for which a number of highly differentiated tariffs based on the escalation principle are being used. As for the Russian Federation, it is worth noting that for many years to the present moment there has been no clear formulation of the procedure for interaction between the customs authorities and the budgetary system. A whole complex of existing contradictions between the need to generate state revenues and the needs of economic development is a consequence of the lack of a scientific concept of the place and role of customs duties in the country's trade and economic activity. Based on this, the topic of the course project "The procedure for establishing rates of customs duties and the mechanism of their practical implementation" is relevant and requires a deep and thorough analysis. The purpose of writing a term paper is to study the procedure for establishing rates of customs duties and the mechanism for their practical implementation. To achieve it, it is necessary to solve a number of tasks: - consider customs duties in the system of customs payments; - study the customs value of the goods as a basis for calculating the amount of customs duty; - to analyze the financial and economic activities of customs organizations using the example of the Central Office of the Federal Customs Service of the Russian Federation; - give a general description of the organization; - to study the main indicators of the activity of the Federal Customs Service of the Russian Federation. The object of research is customs duties. The subject is the procedure for setting the rates of customs duties and the mechanism for their practical implementation. When writing a term paper, methods of scientific knowledge will be used in the form of analysis, synthesis, comparison, generalization and inference. The structure of the work consists of an introduction, two chapters, a conclusion and a list of used sources and literature. In the introduction, the relevance is substantiated, the goal and objectives are set, the object and subject of research are determined. The first chapter is devoted to the consideration of customs duties in the system of customs payments. The second is the analysis of the financial and economic activities of customs organizations using the example of the Central Office of the Federal Customs Service of the Russian Federation. In the conclusion, the results will be summed up and the appropriate conclusions will be drawn. When writing a term paper, legislative acts, Internet resources, periodicals and scientific works of Sulzhenko V.S., Yasin E.P., Vorobieva I.P., Izabakarova I.G., Polyaka G.B. will be studied and analyzed. etc.

Modern trade policy is characterized by the increased proliferation of preferential trade regimes. They are the initial stage in the creation of integration groupings and serve to solve both economic and political problems. The latter factor often prompts states to go for the creation of free trade zones and customs unions even in cases where their economic advantages are far from predetermined (Mexico in NAFTA, many countries of Central and Eastern Europe in association with the EU). Moreover, geopolitical considerations lead to the creation of preferential regimes, which, if they can bring an economic effect for their initiators, then only in the distant future.

The GATT / WTO rules governing the application of preferential relations between developed countries are quite strict. They make it possible to exclude "sensitive" sectors of the economy from the preferential regime only during the period of the stage-by-stage creation of a free trade zone or a customs union, which, as a rule, should not exceed 10 years.

With regard to preferences in favor of developing countries, here the legal scope for regulating the amount of benefits is very wide, since the GATT takes this regime beyond the scope of the general obligation of most-favored-nation and non-discrimination.

The use of a preferential regime for the importation of goods into the market creates significant advantages for exporters in comparison with competitors and makes it possible not only to avoid paying customs duties or significantly (2-3 times) reduce their level, but in a number of situations even removes this kind of import from - under the influence of anti-dumping duties and numerical restrictions.

In these conditions, the creation of administrative mechanisms that ensure the normal functioning of preferential regimes, and, in particular, the minimization of cases of their violation, acquires increased importance. The EU is not only a customs union itself, but, as already noted, it provides preferences (in a contractual or unilateral form) to the vast majority of states and territories (with the exception of non-European OECD members), as a result of which up to half of the EU's imports are preferential. However, despite the efforts made by the CES through bilateral agreements (standardization of preferential rules of origin) and modification of the Generalized System of Preferences (GSP) scheme, the scale of violations in the use of preferential regimes is growing, which leads to shortfalls in revenues in the EU budget and violations of competition.

The most typical violations of this kind in EU practice are: provision of invalid or falsified documents, deliberately incorrect customs classification of goods, declaration of false customs value, violation of the rules for determining the origin of goods. In terms of severity, violations of the latter type are distinguished, which, as a rule, are the most difficult to identify. They, in turn, are of two main types:

1. Provision of authentic certificates of origin, but for goods that do not actually originate from the beneficiary country;
2. Provision of genuine certificates, but for goods that are only partially produced in the beneficiary country and do not contain the share of local value added required for the benefit.

The most serious violations are investigated directly by the EU Commission (in cooperation with the Member States). The rates of collection of unpaid duties are also quite low. The efficiency of the actions of the EU member states is even lower, which, according to the CES estimates, return to the budget only about 10% of unlawfully underpaid duties. These indicators indirectly indicate the severity of the problem. As acknowledged by the CES itself, the current control methods make it possible to reveal only an insignificant part of violations, and the real damage is many times higher than the given indicators. The data show that even with a well-functioning customs control system, the EU has not yet managed to control the use of existing customs privileges.

The solution of the problem depends primarily in general on the establishment of a direct conversation with the importers, who, as well as the principle, have the necessary information about both the true customs classification and the value of the goods, and thus about its origin. Another task is customs cooperation with the governments of the beneficiary countries, designed to facilitate the development of the necessary regulations and the observance of due control over the actions of their administrative bodies authorized to establish the customs value and origin of goods. To this end, the EU Commission intends to broaden the practice of training activities and make full use of the possibilities of consultations within the framework of existing agreements and, if necessary, apply sanctions.

Russia, like the EU, provides preferential trade regimes to a number of states: the members of the Customs Union (Belarus, Kazakhstan and Kyrgyzstan, Tajikistan), the CIS countries within the framework of bilateral free trade zones, as well as developing countries within the framework of the national PCO scheme. The documents governing the application of PCB in Russia include Resolution of the Government of the Russian Federation dated September 13, 1994 No. 1057 "On approval of the list of user countries by the Russian Federation's preference scheme and the list of goods that are not subject to preferential treatment when imported into the Russian Federation." , Government Resolution No. 454 of May 6, 1995 "On Approval of Rates of Import Customs Duties", as well as Government Resolution No. 1095 of September 13, 1996 "On Participation in Post-Conflict Reconstruction on the Territory of the Former Yugoslavia" (on the inclusion of Bosnia and Herzegovina in list of countries with preferences of the Russian Federation). In accordance with these documents, since May 15, 1996, in respect of goods originating from developing countries-users of the system of preferences of the Russian Federation, the rates of import duties in the amount of 75% of the current rates are applied.

At present, the users of the Russian scheme of tariff preferences, in addition to really underdeveloped countries, are also a number of economically rapidly progressing states that are classified as "developing" by virtue of the traditions or political orientation of the leading developed countries to provide such "developing" states with well-known privileges in international economic relations. ... A new, more and more differentiated approach to countries-beneficiaries of national tariff preference schemes of different levels of development has long been relevant and is already being implemented by many countries (the corresponding EU scheme was described above). Russia should also take this path, which, on the one hand, would increase in the long term budget revenues from import customs duties, and on the other hand, would increase the effectiveness of the Russian scheme of tariff preferences as a trade and political instrument in relations with the third world.

However, a simple exclusion of any countries from the list of users would have an adverse effect on the entire range of political, trade and economic relations with them Kozyrin M.N. Analysis of the practice of granting customs preferences // Customs, 2014. No. 4 .. Such a step would have an adverse effect on the negotiations on Russia's accession to the WTO. The limitation of the circle of beneficiary countries has come about, in addition, contrary to the modern international practice of granting tariff preferences.

Russia should follow the path of improving the system of preferences based on the schemes used in the EU and the USA. The adoption in the Russian Federation of a simple alignment to change the system of preferences by excluding a number of gradually developing countries will in no way lead to the expected budget result. It should be taken into account that the bulk of Russia's trade falls on the industrialized countries, as well as the countries of the CIS, Central and Eastern Europe. Imports from developing countries do not play a visible role in the total foreign trade turnover of the Russian Federation.

Fiscal goals within the framework of reforming the Russian system of preferences could be achieved without much damage to the entire complex of relations between Russia and the respective countries if a number of the most "sensitive" commodity groups were excluded from the Russian scheme. This would be in line with the interests of protecting domestic producers.

Making significant changes to the Russian tariff preference scheme is politically and economically permissible only on the basis of the development of a new tariff preference scheme, taking into account international obligations and world experience, while maintaining a fairly wide country coverage, but significantly specifying the product range, size and mechanism for granting benefits and abandoning them. Such an approach would further improve the national tariff preference scheme in order to turn it into a truly effective mechanism for regulating trade relations with developing countries, which would comply with the principles of the General System of Tariff Preferences and take into account the experience of other states in this area. In particular, one could think about the gradation of tariff rates within the framework of the national scheme of preferences, the introduction of tariff quotas depending on the "sensitivity" of a particular product from the point of view of national production.

Along with the compilation of a list of goods falling under the conditions for granting preferences, it is necessary to work out the question of the procedure for determining the level of competitiveness of specific products of developing countries-users of the national scheme of preferences for its possible withdrawal from the action of this scheme. This can be, for example, the establishment of ceilings in the form of fixing the share of imports of any product of the user country by the system of preferences in the total imports of similar products.

The presence of a list of goods entered into the system of preferences will require the development of a procedure for making changes to this list, so one cannot exclude the possibility of this or another country making such a request. It is also necessary to provide criteria for the inclusion of a particular product in the system of preferences. It should also be borne in mind that amendments to the scheme of tariff preferences of the Russian Federation, approval of the list of goods to which they apply, must be coordinated within the framework of the customs union with Belarus, Kazakhstan, Kyrgyzstan and Tajikistan.

The experience of the EU shows that one of the central problems of the functioning of preferential regimes, even in the conditions of the existence of a well-functioning and technically well-equipped system of customs control, is the violation of the rules for the use of benefits, primarily by declaring the false origin of goods. The annual damage to the Russian budget from such violations can amount to hundreds of millions of dollars. The effectiveness of combating these violations is determined, first of all, by how well-adjusted the mechanism of functioning of each of the existing preferential trade regimes is. At the same time, the more transparent the border between the members of the integration group (as, for example, between the EU member states or between Russia and its partners in the customs union), the higher the responsibility of the national customs authorities.

The purpose of this course work: to study the procedure for setting the rates of customs duties and the mechanism for their practical implementation.
To achieve this goal, it is necessary to solve the following tasks:
1. Consider the theoretical aspects of studying the rates of customs duties;
2. Highlight the essence of the rates of customs duties;
3. Consider the legal basis for the establishment and application of customs rates;

INTRODUCTION ………………………………………………………………. ……… .3
CHAPTER 1. THEORETICAL BASIS OF THE CUSTOMS DUTIES RATES SYSTEM ………………………………………… ..… ... ... …… ..... 5
Concept and classification of customs duties ………………… ..… ... 5

Procedure for Establishing and Applying Customs Duty Rates ... 14
CHAPTER 2. MECHANISMS FOR THE PRACTICAL IMPLEMENTATION OF CUSTOMS DUTIES RATES .................................... …………………………………………… ... 16
2.1. The procedure for calculating the rates of customs duties ………… ............... 16
2.2. Practical implementation of customs duty rates in the CU ...................... 18
CONCLUSION ………………………………………………………… ............. 26
BIBLIOGRAPHY…………………………

Files: 1 file

INTRODUCTION ………………………………………………………………. ……… .3

CHAPTER 1. THEORETICAL BASIS OF THE CUSTOMS DUTIES RATES SYSTEM ………………………………………… ..… ... ... …… ..... 5

Concept and classification of customs duties ………………… ..… ... 5
Essence of customs duty rates ………… ...… .. …………… ..... 12
Procedure for Establishing and Applying Customs Duty Rates ... 14

CHAPTER 2. MECHANISMS FOR THE PRACTICAL IMPLEMENTATION OF CUSTOMS DUTIES RATES .................................... …………………………………………… ... 16

2.1. The procedure for calculating the rates of customs duties ………… ............... 16

2.2. Practical implementation of customs duty rates in the CU ……… ..18

CONCLUSION ………………………………………………… ……… ............. 26

REFERENCES …………………………………………………. …… 28

INTRODUCTION

The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limiting imports, making foreign goods less competitive in the domestic market. Therefore, some of the methods of state regulation are aimed at protecting the domestic market from foreign competitors and therefore relates primarily to imports. Another part of the methods has as its task the formation and maintenance of exports.

Means of regulating foreign trade can take various forms, including directly affecting the price of goods (tariffs, taxes, excise and other taxes), and limiting the value or quantity of incoming goods (quantitative restrictions, licenses, "voluntary" export restrictions, etc.) .).

The most common means are customs duties, the purposes of which are to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typical for developed countries), or protect national producers (mainly in labor-intensive industries).

That is why the collection of customs duties, their calculation is an important and relevant topic in the system of international relations.

The purpose of this course work: to study the procedure for setting the rates of customs duties and the mechanism for their practical implementation.

To achieve this goal, it is necessary to solve the following tasks:

1. Consider the theoretical aspects of studying the rates of customs duties;

2. Highlight the essence of the rates of customs duties;

3. Consider the legal basis for the establishment and application of customs rates;

4. To study the mechanism of practical implementation of the rates of customs duties in the Customs Union.

Research object: the system of rates of customs duties.

Subject of research: the mechanism for implementing the system of rates of customs duties within the framework of the Customs Union.

CHAPTER 1. THEORETICAL BASIS OF CUSTOMS DUTY RATES

1.1. Concept and classification of customs duties

In fact, no state, when forming its budget, can do without the use of fees and duties in its tax system. And although the amount of fees collected in the budget of states, as a rule, does not occupy a significant place, nevertheless, they are given an important independent financial significance. There are three types of duties in Russian legislation: state, registration and customs.

The state duty is charged for a number of services in favor of the payer - the acceptance of statements of claim and other documents by the court, the performance of notarial acts, the registration of acts of civil status, the issuance of documents, etc.

Registration fees are collected when a person applies for the grant of patents for an invention, industrial design, etc.

Customs duties are levied on export-import operations.

In the legal and economic literature, there is no common understanding of the nature of customs duties and the functions they perform.

From the standpoint of general economic theory, it seems possible to explain the economic nature of customs duties, define their functions, clearly formulate the principles and methods of their quantitative substantiation.

Customs duty is a mandatory payment levied by customs authorities when importing or exporting goods and is a condition of import or export.

Customs duties have three main functions:

1. Fiscal, which refers to import and export duties, since they are one of the items of the state budget revenues.

2. Protectionist (defensive), 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 in order to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than the world ones.

There is the following classification of customs duties.

1. By the method of collection:

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

b) specific - are charged at a fixed rate per unit of taxable goods (for example, $ 10 per 1 ton);

c) combined - they combine both of the named types of customs tax (for example, 20% of the customs value, but not more than $ 10 per 1 ton).

Ad valorem duties are similar to the proportional sales tax and are usually applied when levying goods that have qualitatively different characteristics within the same commodity group. The strength of ad valorem duties is that they maintain the same level of protection of the domestic market regardless of fluctuations in commodity prices; only budget revenues change. For example, if the duty is 20% of the price of the goods, then with the price of the goods 200 dollars, the budget revenues will be 40 dollars. If the price of a product rises to $ 300, budget revenues will increase to $ 60, and if the price of a product falls to $ 100, it will drop to $ 20. But regardless of the price, the ad valorem duty increases the price of imported goods by 20%. The weak side of ad valorem duties is that they require a customs valuation of the goods for the purpose of taxation. Since the price of a product can fluctuate under the influence of numerous economic (exchange rate, interest rate, etc.) and administrative (customs regulation) factors, the use of ad valorem duties is associated with the subjectivity of estimates, which leaves room for abuse.

Specific duties are usually imposed on standardized goods and have an undeniable advantage, since they are easy to administer and in most cases do not leave room for abuse. However, the level of customs protection through specific duties is highly dependent on fluctuations in commodity prices. For example, a $ 1,000 specific duty on one imported car limits imports of $ 8,000 cars much more strongly because it is 12.5% of its price than a $ 12,000 car because it is only 8.3% of its price. As a result, when import prices rise, the level of protection of the domestic market by the specific tariff falls. But, on the other hand, during an economic downturn and a fall in import prices, a specific tariff increases the level of protection for national producers.

The combined rate includes both value and quantity of the goods being moved. At the same time, depending on the type of the combined rate, the amount of the customs duty can be determined either by comparison or by adding the values obtained.

2. By the object of taxation:

a) import - duties that are imposed on imported goods when they are released for free circulation on the domestic market of the country. They are the predominant form of duties applied by all countries of the world to protect domestic producers from foreign competition;

b) export - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for individual goods, and are intended to reduce exports and replenish the budget;

c) transit - duties that are imposed on goods transported in transit through the territory of a given country. They are extremely rare and are used primarily as a means of trade war.

3. By nature:

a) seasonal - duties that are applied for the operational regulation of international trade in products of a seasonal nature, primarily agricultural. Usually, their validity period cannot exceed several months per year, and for this period the validity of the usual customs tariff for these goods is suspended;

b) anti-dumping - duties that are applied in the event that goods are imported into the territory of the country at a price lower than their normal price in the exporting country, if such import damages local producers of similar goods or prevents the organization and expansion of national production of such goods;

c) countervailing - duties imposed on the import of those goods, in the production of which subsidies were used directly or indirectly, if their import harms the national producers of such goods.

Typically, these special types of duties are applied by a country either unilaterally for purely protective purposes against attempts at unfair competition by its trading partners, or as a response to discriminatory and other actions that infringe on the interests of the country by other states and their unions. The imposition of special duties is usually preceded by investigations, commissioned by the government or parliament, of specific cases of market abuse by trading partners. In the course of the investigation, bilateral negotiations are held, positions are determined, possible explanations for the situation that have arisen are considered, and other attempts are made to resolve differences politically.

The imposition of a special duty is usually the last resort used by countries when all other means of resolving trade disputes have been exhausted.

4.By origin:

a) autonomous - duties imposed on the basis of unilateral decisions of the state authorities of the country. Usually, the decision to impose a customs tariff is taken by law by the parliament of the state, and specific rates of customs duties are set by the relevant department (usually the ministry of trade, finance or the economy) and approved by the government;

b) conventional (contractual) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade, or an agreement on a customs union;

c) preferential - duties with lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. The purpose of preferential duties is to support the economic development of these countries by expanding their exports.

5. By types of bets:

a) permanent - a customs tariff, the rates of which are set at a time by state authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have tariffs at constant rates;

b) Variables - the customs tariff, the rates of which can change in cases established by the state authorities (when the level of world or domestic prices, the level of state subsidies changes). Such tariffs are quite rare, but are used, for example, in Western Europe as part of a single agricultural policy.

6. By the method of calculation:

a) nominal - tariff rates specified in the customs tariff. They can only give a very general idea of the level of customs duties to which a country is subject to its imports or exports;

b) effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on import units and parts of these goods.

In connection with the importance of the financial activities of the customs authorities of the Russian Federation, it is also necessary to understand the legal nature of the customs duty. Customs duty is understood as a payment levied by customs authorities upon import into the customs territory of Russia or export of goods from this territory and which is an integral condition of such import or export. The question of the legal nature of this payment is still open. The views of scientists dealing with this issue are differentiated into two types: some believe that customs duty is a tax, while others equate it with collection. The most preferable is the point of view, according to which the customs duty in the tax system occupies a special place. The legislator does not distinguish it as an independent form, not referring to either taxes or fees. When clarifying the legal nature of a customs duty, one must proceed from its specifics, which consists in combining features of both tax and collection. Let's identify its main features.

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