Transit duties are used for a purpose. Customs duties in Russia

Customs duty is a payment that is levied on the import or export of various groups of goods. As you know, there are a number of products and goods that can be imported without making these payments. In the Russian Federation, the import and export of various groups of goods is regulated by the Law "On Customs Tariffs". This document indicates the main rates of customs duties, as well as the procedure for paying customs duties.

According to the norms of the current legislation, in 2019 the following types of customs duties are distinguished:

1. Import customs duty. This payment is also called import.
2. Export customs duty. Often this payment is called export, as it is paid for the export of products outside of Russia.

Most of the goods are subject to import customs duties. This is primarily due to the fact that in 2019 Russia is actively “accepting” export products to its territory.

Import duties are levied on all groups of goods imported into Russia. But it is worth remembering that according to, there are a number of goods allowed for import in a certain amount. If they are imported in excess of the established norm, the customs duty is always paid.

customs duty

The collection of customs duties on imported goods ensures the protection of the domestic market of the Russian Federation from competition. Customs duties for import are deducted to the state Russian budget. In recent years, it is this kind of duties and taxes that made up the bulk of the budget of the Russian Federation.

Customs duties and export fees are necessary to regulate foreign economic activity countries. They also replenish the Russian state budget.

What is allowed to be imported without paying customs duty

If a person carries with him personal funds, excluding a car, the total amount of which does not exceed 500 euros, then he is not required to pay a customs fee. In this case, the total weight of goods or products cannot exceed 25 kilograms. This applies only to those goods that are transported by land (by road or train). These rules are effective from January 1, 2019. If a person travels by air, he can import duty-free goods worth up to 10,000 euros.

Additionally, a person can carry:

• 50 cigars or two packs of cigarettes. An alternative to cigarettes and cigars is tobacco in the amount of 250 grams.
• Three liters of alcoholic beverages.

In other words, if a person wishes to import four or more liters of alcohol, then he is obliged to deduct 10 euros to the Russian budget for each “extra” liter transported. But it should be borne in mind that more than five liters of such products for personal consumption cannot be brought in. If a larger amount of alcohol is transported, then the cargo is already considered commercial: it must be submitted additional documents and pay an additional VAT of 18 percent and excise.

If the cargo is considered commercial, then the alcohol rate is 0.6 euros for each liter of alcohol.

Varieties of rates

Unfortunately, it is not possible to single out a single payment, as there are different kinds customs duty rates, which, in turn, are divided by product type.

Lesson 7

According to the norms of the law, there are such types of customs rates:

1. ad valorem;
2. specific;
3. combined.

The ad valorem rate is often referred to as the cost rate. She does not have fixed amount. The size of the customs rate is calculated as a percentage depending on the customs value of the products. For example, a TV set worth 2,000 euros is imported and the interest rate on this product is 20 percent. Thus, the customs payment is 400 euros.

The specific rate is set in clear monetary terms for a certain unit of production. It is worth remembering that this rate is expressed in euros. For example, a box of wine (12 pieces) is being transported. For one bottle you need to pay five euros. Thus, the import duty for a case of wine will be 60 euros.

The combined rate is presented as specific and ad valorem. In other words, it combined the last two rates, so the amount of the duty is calculated based on the cost and quantity of products transported.

For example, imported sport shoes. Since a combined rate is applied, 15 percent of its customs value is paid for each pair of shoes transported, but the amount paid cannot be less than four euros.

Most often, combined rates are applied.

It is worth remembering that customs rates exist for all categories of goods. Therefore, it is simply impossible to single out the main single rate, since it differs depending on the product. All rates of import customs duties are approved in accordance with the decisions of the EEC Council, and export customs duties are regulated by the Russian government.

The rates of import customs duties are calculated on the basis of CCT. CCT is a single customs tariff, which was adopted in accordance with the rules of foreign economic activity of the Eurasian Economic Union.

Types of customs duties

Customs duties in the Russian Federation are divided into two types: seasonal and special.

Seasonal customs tariffs apply to agricultural products and other goods that are seasonal. In other words, there is a period of time in the year when, instead of the usual customs duty on agricultural products, a seasonal customs duty is applied. customs rate.

For example, the established interest rate for tomatoes in 2019 is 15%, but not less than 0.08 euros per kilogram of production. At the same time, if tomatoes are imported into the country from May 15 to May 31, as well as from June 1 to October 31, then a seasonal rate of 15% is applied, but not less than 0.12 euros per kilogram.

Special customs tariffs and duties are classified as follows:

• special.
• anti-dumping.
• compensatory.

The application of customs duties of a special type is necessary for non-tariff regulation of foreign economic activity. They are used to protect Russian manufacturers various types of goods.

VAT and excises

The system of customs rules of Russia in 2019 provides for the payment of not only import duties, but also VAT when importing products. VAT is paid on the import of products, taking into account that they will be sold on the territory of the Russian Federation. VAT is an indirect tax. The procedure and terms for paying VAT are regulated by the Customs Code of the Customs Union.

Thus, according to the norms of the Tax Code of the Russian Federation, the following are obliged to pay VAT:

1. organizations;
2. enterprises;
3. individual entrepreneurs.

Also, do not forget about excise taxes. Excises are paid when the following groups of goods are sold:

• Ethyl alcohol. But it is worth remembering that the excise tax is not paid for cognac alcohol. This is the only exception.
• Products that contain more than nine percent alcohol.
• Alcoholic products (vodka, wine, liqueurs, cognac and others). But if the product contains less than 1.5 percent of ethyl alcohol, then the excise is not paid.
• Beer.
• tobacco products.
• Cars.
• Motorcycles of some types.
• Gasoline intended for refueling cars.
• diesel fuel.
• Oils for different types engines.

But it is worth noting right away that the amount of customs duties on a car depends on the following characteristics of the car:

1. What is its customs value.
2. The legal status of the person who imports: natural or legal person.
3. Engine volume.
4. Power in kilowatts.
5. Car weight (car weight is calculated in tons).
6. Engine type.
7. Year of issue (in other words, age).

How to clear a car - customs auto calculator

There are only four ages:

• less than three years;
• three to five years;
• five to seven years;
• over seven years.

In the latest amendments to the bill, it was decided to make a single rate for cars by age and engine size.

So, if the car is less than three years old, then a combined rate of 54% is applied. This does not apply to cars that were manufactured in the territory of the Russian Federation. But keep in mind that the minimum bet is 2.5 euros.

Table. Calculation of the customs payment based on the engine size for cars less than three years old.

For machines that were manufactured in the Russian Federation, a single rate applies. It is equal to one euro per cm cube.

Table. Calculation of the customs rate based on the engine size for cars over five years old.

For yachts, other categories of vehicles, boats, a single tariff rate of 30% of the cost of equipment is applied. For example, if the estimated value of the yacht is 20,000 euros, then the payment amount is 6,000 euros.

Customs duties are among the most traditional and at the same time the most actively used measures of state regulation of export-import operations. Such their position determines the variety of forms in which they act, and the volume of tasks performed by them for state regulation. foreign trade. Customs duty - a special form of tax levied when goods cross the customs border. Depending on whether they are imposed on an imported, exported or transiting goods, they are called, respectively, import, export or transit.

Import duty - duty on goods imported into the country in order to protect the domestic market and replenish the budget. In what follows, we will deal primarily with import duties, which are the main means of national protectionism.

On the initial stage development of capitalism with the help of import duties, tax revenues were provided; now their importance has declined sharply, and other tax revenues (for example, income tax) perform fiscal functions. If in the United States at the end of the nineteenth century up to 50% of all budget revenues were covered by import duties, at present this share does not exceed 1.5%. The share of income from import duties in the budget of the vast majority of industrialized countries does not exceed a few percent.

In other words, if at the beginning of their existence, import duties ensured the receipt of funds, i.e. played a fiscal role, today their functions are primarily related to ensuring the implementation of a certain trade and economic policy.

AT developing countries Ah, on the contrary, import duties are used primarily as a means of financial receipts. This is due to the relatively greater possibility of control and the simplicity of the procedure for collecting taxes on goods crossing the customs border.

Less commonly used export duties. Their goal is to obtain an additional amount of currency to replenish the state treasury.

Export duties- Duties that increase the cost of imported goods on the international market are applied when the state seeks to restrict the export of this product. For example, to limit the export of unprocessed wood from the country, Austria levies export duties on exported unbarked pulpwood.

In other cases, the purpose of export duties levied by countries with monopoly natural advantages is to limit the supply of raw materials to the world market, increase prices and increase the income of the treasury and producers. Such a task is set in the taxation of rice exports by Thailand and Myanmar, cocoa beans by Ghana and coffee by Brazil. A similar role is played by export duties on raw materials in Russia.

In the developed capitalist countries, export duties are practically not applied. The US Constitution even prohibits their use.

transit fees- duties on goods crossing the national territory in transit. They hold back the flow of goods, are regarded as extremely undesirable, disrupting the normal functioning of international relations, and are now practically not used.

Specific duty - duty established per unit of measurement (weight, area, volume, etc.) in the form of a fixed amount.

Specific duties are used to tax commodities, i.e. standard, large volume commodity masses.

The weight duty is calculated from the gross or net weight. Customs gross weight, in contrast to the generally accepted concept, may exclude the outer transport packaging. At the same time, the net weight may include the direct packaging in which the goods are sold.

Before the Second World War, when raw materials accounted for the bulk of world trade, 60-70% of all duties were specific. The latter are especially effective in conditions of falling prices for goods, i.e. during periods of depression and crisis. The practice of applying specific duties requires a more detailed, detailed breakdown of goods into positions so that each product has its own fixed level of taxation.

The practical use of specific duties does not present any technical difficulties. Specific, as a rule, are export duties, they are levied mainly on raw materials.

The advantage of specific duties is that when they are used to calculate the amount customs duty no conversion of foreign currency into national currency is required.

Ad valorem duties - duties levied as a percentage of the price of the goods.

The use of ad valorem duties requires a customs assessment of the goods in order to determine its real value.

The question arises: what costs associated with the supply of goods should be included in the cost subject to tax? The country has the right to use CIF price(including the cost of insurance and freight) or FOB price(free on board). FOB price option can be FAS price(free along the side), which is less than the FOB price by the cost of loading. The CIF price is the same as the value of the goods at the port of arrival of the ship and is higher than the price of the cost of transport and insurance of the goods in transit.

In developed countries, the procedure for determining the value of goods is based on the provisions of the agreement on customs valuation concluded under the GATT. In most cases, the price of the goods indicated on the invoice is taken as the basis for the collection of duty. The customs value of the goods the cost, which includes the price of the goods plus the costs of its transportation and insurance.

The ad valorem duty is more convenient when importing engineering products, which are characterized by high price mobility and significant differentiation of manufactured products. Such a duty reacts dynamically to price changes in the conditions of "floating" exchange rates or in the event of a depreciation of the national currency, leaving the level of customs protection unchanged.

After the Second World War, when prices were rising all over the world and the share of technologically sophisticated finished products was constantly increasing, countries gradually switched to ad valorem duties. Now 70-80% of all customs duties are accounted for by ad valorem.

Alternative duty - duty levied at the discretion of the customs authorities in the form of an ad valorem duty or a specific duty, whichever gives greatest value customs fee.

In some cases, in customs and tariff practice, both duties are levied simultaneously for individual tariff items: both ad valorem and specific.

As already noted, at present, customs taxation in Western countries is at a relatively low level. Thus, the arithmetic average level of duties calculated for the customs tariffs of the USA, Japan, the common customs tariff of the EU, Sweden, Switzerland, Norway, Austria, Canada and Finland is 6.4% and the weighted average is 4.7%. The arithmetic average level of duties for the USA, Japan and the EU ranges from 1-6%, and the weighted average is 4.4, 2.8 and 4.7%, respectively.

The level of duties on the first category of goods increases progressively depending on the degree of processing, so the tariff escalation is aimed at protecting the industry that produces finished rubber products. For the group of textile goods, high duties on fabrics (equal or even higher than duties on finished products) indicate that tariff protectionism in the countries under consideration is aimed at protecting the entire national textile industry from foreign competition (Table 4).

Tariff escalation in the developed capitalist countries has a particularly unfavorable effect on the exports of developing countries and a number of Eastern European countries. This is due to the fact that a significant share of their call falls on the goods of traditional industries, which are most subject to tariff escalation.

In Sweden, Switzerland, Norway, the level of customs taxation is somewhat lower than the weighted average for developed capitalist countries and is (%, in parentheses - the arithmetic mean) 4.1 (4.8), 3.2 (6.7) and 2.3 (2 ,9), respectively. In Austria and Canada, customs taxation, on the contrary, is significantly higher than the average level, and the corresponding figures are 7.8 (8.1) and 7.9 (7.3).

Arithmetic mean level is calculated by summing all duty rates and dividing the sum by the number of tariff lines subject to duty. Average weighted level takes into account the volume of imports passing through each tariff item.

The restrictive function of customs tariffs is implemented mainly by maintaining high duty rates for a number of goods or by progressively increasing duty rates depending on the degree of processing of imported products. For example, a significant gap between the weighted and arithmetic average for Finland indicates the presence in this country of a significant number of high rates of duties, which are practically prohibitive for the import of these goods.

Customs duty is a mandatory payment to the federal budget collected by the customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases determined in accordance with international treaties states - members of the Customs Union and (or) the legislation of the Russian Federation.

Such a definition of the customs duty is given in paragraph 1 of Article 5 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the customs tariff" (as amended on December 28, 2016). It is worth noting that this is the only legislative act in which it is spelled out. The definition of this concept cannot be found either in the Customs Code, or in the Tax Code of the Russian Federation, or in the Budget Code of the Russian Federation.

In other words, this is a payment that everyone who decides to transfer goods across the Russian border will pay. In this case, whether the goods are imported or exported, each of the listed movements is reflected only in the formula for calculating this payment. In any case, it is paid to the state.

Since there are many options for transferring goods across the border (method of transportation, terms, type of goods, and much more) and the number of countries participating in the process of selling goods being transported can be large, the Government of the Russian Federation annually approves amendments, changes and additions to customs legislation. Not to mention the fact that it, the legislation, is expanding every year with new legal acts.

After analyzing this "layer" in the law, all the numerous information can be divided into main sections.

Types of customs duties

The variety of types of customs duties is determined by a wide range of goods, the conditions for their transportation, as well as an extensive list of cooperating countries and intermediary countries in international trade relations.

Functions of customs duties

Customs duties perform three main functions:

• fiscal - like tax payments, customs duties perform the functions of replenishing the state treasury;
• protectionist (protective) - the customs duty restricts the import of low-quality imported goods into the territory of the state;
• balancing - customs duty regulates the internal price of imported and exported goods.

It is worth noting that although the duty is close to the general concept of tax, when considering the functions of each of them, clear differences can be identified, in particular in regularity. The obligation to pay customs duty arises only when the goods cross the border of the country.

Import customs duty

The definition of import customs duty is given in paragraph 2 of Article 25 of the Treaty on the Eurasian Economic Union of May 29, 2014.

Import customs duty is a mandatory payment that is subject to the taxation of all imported goods into the territory of Russia in particular and into the territory of the Eurasian Economic Union as a whole.

The Commission of the Eurasian Economic Union determines the rate of this type of duty, which is valid in the specified territories of the member countries of the union.

The average customs rate applied to goods that were produced in a country that is a member of the economic community described above is 75% of the import customs duty rates of the Common Customs Tariff of the Eurasian Economic Union.

Chapter 11 of the Customs Code determines the procedure for paying customs duties. This norm is established by the Protocol on the procedure for crediting and distributing the amounts of import customs duties (other duties, taxes and fees having an equivalent effect), their transfer to the budgets of the member states of the Eurasian Economic Union (Appendix No. 5 to the Union Treaty).

Export customs duty

As the name implies this species duties apply to goods that are exported outside the country. It should be noted that this obligatory payment is applicable only to Russian-made goods, and therefore does not apply to imported goods, even if the goods cross the territory of Russia.

Export customs duty rates are also established in the Customs Code, if in this document there is no necessary information, then you should refer to the internal laws of the country.

However, not all goods exported from the territory of our state are subject to duty. The group of non-taxable goods includes: humanitarian aid, foreign currency, personal belongings of representatives of our country in embassies, fire fighting materials.

Payment of accrued export customs duties is most often carried out at the cash desks of customs organizations. However, the method of paying the obligatory payment through cash desks and ATMs of Sberbank is becoming more and more popular.

An important nuance of payment is the fact that not a single legal act specifies the terms for paying the fee, but you should not abuse this “blank spot” in the legislation. The consequences are fraught.

The amount of customs duty

The amount of customs duty is determined by the customs rate. The main document that prescribes the rate for a particular product is the Customs Code.

In practice: ad valorem customs duty is more often applied to raw materials, and specific - to finished products.

However, it should be remembered that the customs rate is not the only amount that must be paid for goods at the border. Registration of imported or exported goods costs around 500-1000 rubles. however, this is an average figure, which may vary depending on the type of cargo and its volumes.

The Customs Code (Article 357.10) sets out the amounts of duties that will need to be paid when importing or exporting various groups of goods.

There is a general formula that will help predict the amount of customs duty (TP).

TP \u003d SRT + PI + AS + SNDS, where:

• service station - fee for customs clearance(fixed rate of 0.1% in rubles and 0.05% in freely convertible currency (hard currency) of the customs value);
• PI - import duty;
• AC - excise amount;
• SNDS - the amount of value added tax.

However given formula may apply some changes, depending on the applicable tax regime.

In order for the calculation to be correct, it is important to focus on such an indicator as the interest rate of the duty.

In order not to be mistaken in all the variety of these rates, it is necessary to use the information prescribed in the cargo customs declaration, which is filled out at the state border.

Another significant factor is the determination of the customs value of the goods. If this value is deliberately underestimated in the customs declaration, in comparison with the statistical value of analogue goods, the inspector of the tax service of the Russian Federation has the right to correct the received data. As a result, you will have to make regular customs payments for the amount of discrepancies identified.

Specific customs duties

Features of the specific customs duty are that it is calculated based not on the value of the goods, but on its physical indicator of magnitude (weight or volume).

An example of this type of duty would be the fee charged for each kilogram of exotic fruit or liter of alcohol.

This customs duty, unlike import and export, does not depend on the value of the goods. However, this feature cannot be unequivocally called an advantage. If the consumer market experienced an increase in prices for any group of goods, for example, due to increased demand for it, then this will not affect the amount of specific customs duty, which affects the quality of its fiscal function.

On the other hand, the amount of this duty will also remain unchanged in the event of a decrease in the customs value of the goods.

To date, there is a list of conditions under which the application of preferential tariffs of duties is possible, but this practice is not becoming the norm, neither in relation to any suppliers or buyers, nor in relation to any countries.

This is more of a temporary exception applied for a short period.

The order of legal unity between all participants in trade relations (from small firms up to entire states) allows you to maintain order and justice in each individual case.

Customs duty - a mandatory fee collected by the customs authorities when importing or exporting goods and which is a condition for import or export. Customs duties perform three main functions:
fiscal, which applies to both import and export duties, since they are one of the revenue items of the state budget;
protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition;
balancing, which refers to export duties established in order to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.
Classifications of customs duties.
By way of collection:
ad valorem - charged as a percentage of the customs value of taxable goods (for example, 20% of the customs value);
specific - are charged in the prescribed amount per unit of taxable goods (for example, $ 10 per 1 g);
combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than $ 10 per 1 ton).
Ad valorem duties are similar to a proportional sales tax and are usually applied when taxing goods that have different quality characteristics within one commodity group. Strong point ad valorem duties is that they maintain the same level of protection of the domestic market, regardless of fluctuations in product prices, only budget revenues change. For example, if the duty is 20% of the price of goods, then with a price of goods of $200, budget revenues will be $40. If the price of goods increases to $300, budget revenues will increase to $60, if the price of goods falls to $100, they will decrease to $20 But regardless of the price, the ad valorem duty raises the price of an imported good by 20%. Weak side ad valorem duties is that they provide for the need for a customs assessment of the value of the goods for the purposes of imposing duties. 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 assessments, which leaves room for abuse.
Specific duties are usually imposed on standardized goods and have the undeniable advantage of being easy to administer and in most cases leave no room for abuse. However, the level of customs protection through specific duties is highly dependent on fluctuations in commodity prices. For example, a specific duty of $1,000 on an imported car restricts imports of a $8,000 car much more strongly, because it represents 12.5% ​​of its price, than a $12,000 car, because it represents only 8.3% of its price. As a result, when import prices rise, the level of protection of the domestic market through a specific tariff falls. But, on the other hand, during an economic downturn and falling import prices, a specific tariff increases the level of protection for domestic producers.
According to the object of taxation:
import - duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country. They are the predominant form of duties applied by all countries of the world to protect national producers from foreign competition;
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 aim to reduce exports and replenish the budget;
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 a trade war.
The nature:
seasonal - duties that apply to operational regulation international trade seasonal products, especially agricultural products. Usually, their period of validity cannot exceed several months a year, and for this period the operation of the ordinary customs tariff for these goods is suspended;
anti-dumping - duties that are applied when goods are imported into the country at a price lower than their normal price in the exporting country, if such import damages local producers of such goods or hinders the organization and expansion of national production of such goods;
compensatory - duties imposed on the import of those goods in the production of which subsidies were used directly or indirectly, if their import causes damage to national producers of such goods.
Usually, these special types of duties are applied by a country either unilaterally for purely defensive purposes against attempts unfair competition on the part of its trading partners, or as a response to discriminatory and other actions that infringe on the interests of the country, on the part of other states and their unions. The imposition of special duties is usually preceded by an investigation, commissioned by the government or parliament, into specific cases of abuse of market power by trading partners. During the investigation, bilateral negotiations are held, positions are determined, possible explanations for the situation are considered, and other attempts are made to resolve differences politically. The introduction of a special duty is usually the last resort resorted to by countries when all other ways to resolve trade disputes have been exhausted.
Origin:
autonomous - duties imposed on the basis of unilateral decisions of the authorities state power countries. Usually, the decision to introduce a customs tariff is taken in the form of a law by the parliament of the state, and specific rates customs duties are set by the relevant agency (usually the ministry of trade, finance or economy) and approved by the government;
conventional (contractual) - fees established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade (GATT), or agreements on customs union;
preferential - duties that have 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. Operating since 1971 General system preferences, providing for a significant reduction in import tariffs of developed countries on imports of finished products from developing countries. Russia, like many other countries, does not charge customs duties at all on imports from developing countries.
By bet type:
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 fixed rate tariffs;
variables - the customs tariff, the rates of which can be changed in cases established by state authorities (when the level of world or domestic prices changes, the level government subsidies). Such tariffs are quite rare, but they are used, for example, in Western Europe within the framework of the common agricultural policy.
By way of calculation:
nominal - tariff rates specified in the customs tariff. They can only give a very general idea of ​​the level of customs duty to which a country is subject to its imports or 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

More on the topic 17. Types of customs duties:

1. If the price of a consignment of goods when determining the customs value was 200 thousand rubles, and the ad valorem duty is 15%, then the amount of income from the collection of this duty will be (in thousand rubles) ...

Classification of customs duties

Within the framework of the customs legislation of the Russian Federation on state regulation foreign trade activities, the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in the implementation of trade, a classification of customs duties is carried out. At the same time, a number of signs are distinguished.

1. Depending on the direction of movement of goods and Vehicle(character foreign trade operations) distinguish:

Import (import);

Export (export);

Transit.

Import (import) duties are levied when goods are imported into the customs territory of the state and are widely used in many countries, and export (export) - when goods are exported from the customs territory of the state and are most often applied to goods in which the country has a monopoly. Transit duties are set for the transportation of goods through the country, for fiscal purposes they are used only by some developing countries.

2. Another essential feature is the purpose of the collection. In this regard, the following types of customs duties are distinguished:

Fiscal;

protectionist;

Fiscal duties act as a means of budget revenues. Their value depends on the possibility of increasing the price of goods. Protectionist duties serve to protect domestic producers from competition in the domestic market with the products of foreign firms; they have high rates that make it difficult to import goods. However, in practice there is no clear distinction between fiscal and protectionist duties.

3. By appointment.

In order to protect the economic interests of the Russian Federation, special and seasonal duties, which are of a temporary nature, may be established. In the customs practice of the Russian Federation, three types of special duties are applied. Special duties are imposed when goods are imported in quantities and under conditions that can harm domestic producers of such goods, and sometimes as a response to discriminatory actions of other states.

Anti-dumping duties are levied on imported goods, which are imported at a lower price than their normal value in the country of export, and compensatory - in the case of the import of goods, in the production or export of which subsidies were directly or indirectly used. Anti-dumping and countervailing duties are applied when the import of goods entails adverse consequences for the importing country.

In some cases, seasonal duties may be applied to promptly regulate the import or export of certain types of goods. Their rates and the list of goods to which they apply must be officially published no later than 30 days before the start of their application. The validity of such fees may not exceed six months in a year. And for this period, the operation of the usual customs tariff for these goods is suspended.

4. By origin, customs duties may be:

Autonomous;

Conventional (contractual);

Maximum;

Preferential (preferential).

Autonomous duties are introduced on the basis of unilateral decisions of the state authorities of the country.

Conventional duties are set on the basis of bilateral or multilateral agreements, such as the GATT/WTO General Agreement on Tariffs and Trade.

The customs tariff sets the basic rates of customs duties. They apply to goods originating from countries with which Russia applies the most favored nation (MFN) regime in trade and political relations. A list of such countries is presented in Appendix 1. If goods are imported from countries to which Russia does not apply RB or the country of their origin is not established, the base rates are doubled. Such rates are called maximum.

Preferential duties are lower than the usual tariff imposed by multilateral agreements on goods originating in developing countries. Thus, in relation to goods imported into the territory of the Russian Federation and originating from developing countries - users of the RF preferential scheme, customs duty rates are applied in the amount of 75% of the base. If the imported goods originate from underdeveloped countries - users of the RF preferences scheme and CIS member countries, then customs duties are not applied . They cannot be individual. The main type of tariff benefits - exemption from duty. The purpose of preferential duties is to support the economic development of these countries by expanding their exports.

Russia, like many other countries, does not charge customs duties at all on imports from developing countries.

5. By types of rates, there are:

Permanent;

Variable customs duties.

The rates of permanent customs duties are set by the state authorities at a time and cannot be changed depending on the circumstances. The vast majority of countries in the world have duties at constant rates.

The rates of variable customs duties may change in cases established by law - for example, when changing the level of world or domestic prices, the level of state subsidies. Such duties are quite rare, but they are used, for example, in Western Europe as part of the Common Agricultural Policy.

6. According to the method of calculation, customs duties are classified as:

Rated;

Effective.

Nominal customs duties are indicated in the customs tariff. They only give the most general ideas about the level of customs taxation to which a country subjects its exports and imports.

Effective customs duties reflect the actual level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods.

7. By way of collection (by types of rates):

ad valorem;

specific;

mixed;

Alternative.

Ad valorem customs duties are charged as a percentage of the customs value of goods. For example, 15% of the customs value.

Specific customs duties are charged in a strictly fixed amount per unit of taxable goods. For example, 10 dollars for 1 kg.

Mixed, or combined, customs duties combine the features of ad valorem and specific customs duties. For example, 15% of the customs value, but not less than $10 per 1 kg.

Alternative customs duties contain both ad valorem and specific duties with the note that the one that gives the highest customs duty is charged. For example, 20 euros per ton of cargo or 10% of the price of the goods, whichever is higher.

Privileges in the form of exemption from the payment of duties are provided for the following goods (with the exception of excisable goods):

imported as a contribution to authorized capital organizations with foreign investments in the manner and terms established by the constituent documents;

Imported into the territory of the Russian Federation or exported from it and intended for official or personal use by diplomatic representatives of foreign states;

Goods moved under customs control in the mode of transit through the customs territory of the Russian Federation and intended for third countries;

In the form of Russian and foreign currency (except for those used for numismatic purposes), as well as securities;

Subject to conversion into state property in cases stipulated by the legislation of the Russian Federation;

Imported as humanitarian aid and in order to eliminate the consequences of catastrophes and natural disasters;

Vehicles carrying out international transportation of goods, baggage and passengers;

Imported into the customs territory of the Russian Federation and exported for charitable purposes through states, governments, international organizations including the provision of technical assistance.

Tax on imported goods

VAT on the import of goods into the territory of the Russian Federation began to be levied on February 1, 1993. The tax base for calculating VAT is the sum of the customs value of the goods, import customs duty and excise tax (for excisable goods). Imported goods are subject to VAT rates in force on the territory of the Russian Federation: 18 and 10%.

excise tax

Excise taxes on importation are levied on excisable goods according to the list established by Art. 181 of the Tax Code of the Russian Federation. Uniform excise rates applicable on the territory of the Russian Federation are applied to imported excisable goods. The tax base for excises on imported goods, for which ad valorem rates are set, is the customs value increased by the amount of the customs duty; when applying specific rates - the volume of imported excisable goods in physical terms (volume, weight, quantity). When using the combined rate, the tax base is determined in the same way as when applying the ad valorem and specific rates.

Customs duties

Customs duty is a payment, the payment of which is one of the conditions for the customs authorities to perform actions related to customs clearance, storage, and escort of goods. The amount of fees for customs clearance is set by the government of the Russian Federation. They are differentiated depending on the customs value of goods and are limited by the approximate cost of services rendered - 100 thousand rubles.

The fees for customs escort are differentiated depending on the distance. So, for customs escort for a distance of up to 50 km, a fee of 200 rubles is charged, from 50 to 100 km - 3,000 rubles, from 100 to 200 km - 4,000 rubles, over 200 km - 6,000 rubles. For customs escort of sea, river or aircraft, the fee is 20,000 rubles. and does not depend on the travel distance.

Customs fees for storage in a temporary storage warehouse or customs warehouse customs authority paid in the amount of 1 rub. from every 100 kg of weight of goods per day, and in specially adapted rooms for storing certain types of goods - 2 rubles. from every 100 kg of weight of goods per day.