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Customs rate. Customs payments, types of customs duty rates

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Moscow socio-economic institute

Examination paper

discipline "Customs and tariff regulation of foreign economic activity

and customs value" on the topics:

1. Types of bets customs duties

2. Goods wholly produced in the given country

Performed:

4th year student group 13

Chebakova Vera

Izhevsk 2012

Introduction

1.2 Methods for calculating customs duties

Conclusion

Bibliography

Introduction

In connection with the development of the world economy, international economic relations, an increase in exports and imports, countries have government agencies, exercising control over the transportation of goods, including baggage and postal items, across the border.

This body is called customs. Customs checks cargo, collects customs duties, customs fees, fines for violation of customs regulations; detains goods prohibited for import and export by the legislation of this country; organizes temporary storage of goods passing through the border; performs other functions.

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

In the first part of this work, the essence and types of customs duties, their characteristics are considered. The second part is devoted to the methods of calculating customs duties and how customs duties are calculated in Russia. In the last part of the work, the application of benefits in the calculation of customs duties is considered. The practice of applying customs duties in Russia is also considered. In conclusion, conclusions are drawn for all control work.

Topic 1. Types of customs duty rates

1.1 Nature and types of customs duties

Customs duties are a kind of indirect taxes that are levied on goods, valuables and property transported across the customs border of a certain territory, and which are levied by the customs of the corresponding country at the rates established for this territory by the customs tariff.

According to Russian legislation (clause 5, article 5 of the Law of the Russian Federation "On the customs tariff"), customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export . Customs duty may be levied on goods imported, exported and in transit. Depending on the imposition of customs duties on imported or exported goods, there are two types of customs duties: import (import) customs duty; export (export) customs duty. The largest list of goods (by type) is subject to import customs duties.

Export customs duties are mainly levied on goods classified as raw materials, for example, wood and wood products, charcoal, crude oil, petroleum products, non-denatured ethyl alcohol.

The legal basis for the application of customs duties in the Russian Federation is enshrined in the Law of the Russian Federation "On Customs Tariffs". The procedure for paying customs duty is established by the Labor Code of the Russian Federation. Features of the calculation of the customs duty depend on the type of its rate. There are three types of bets:

a) ad valorem rate of customs duty;

b) a specific rate of customs duty;

c) the combined rate of customs duty.

The ad valorem (cost) rate of customs duty is set as a percentage of customs value taxable goods. Therefore, the required amount of customs duty is calculated as the product of the customs value and the corresponding duty rate as a percentage.

The specific rate of customs duty is set in monetary terms for a certain unit of taxable goods. The currency is the euro. For example, non-alcoholic beer - 0.6 euros per 1 liter or pocket gas lighters (not subject to refilling) - 5 euros per 1000 pcs.

The combined rate of customs duty includes both cost and quantity indicators of goods being transported. In this case, depending on the type of combined rate, the amount of customs duty can be determined either by comparison or by adding the values obtained. For example, the combined rate for fur sheepskin clothing is 20% of the customs value, but not less than 30 euros per 1 piece. indicates the calculation of the customs duty by sequentially determining the values of the value (20% of the customs value) and quantity (30 euros per 1 unit) components of the rate. The final amount of customs duty is determined by comparing the highest value. Combined rate for sports shoes- 15% there. standing. plus 0.7 euros for 1 pair, also indicates the consistency of the calculation in terms of cost and quantity, however, the amount of customs duty is determined by adding the results obtained. Depending on the goals pursued by the collection of customs duties, the latter are divided into: fiscal, providing income to the treasury; patronizing, or protectionist, making it difficult to import foreign goods into the country and protecting national production from foreign competition; preferential, creating favorable customs conditions for one or more countries; anti-dumping duties that prevent the import of goods at reduced prices into the country, i.e. at prices below the "normal value" of these goods; dumping - junk export, i.e. sale of goods on foreign market at an unfairly low price. This is the distribution of the goods of one country in the market of another at a price below their normal value.

"Normal value" is in most cases the price charged under normal conditions of trade for a like product intended for consumption in the exporting country. The value of anti-dumping duties is the difference between the "normal value" of a product and its price offered by the exporter. The procedure for the use of anti-dumping duties is governed by the GATT (General Agreement on Tariffs and Trade), the rules of which allow the application of anti-dumping duties if dumping threatens to cause material damage to the industry of the importing country or delay its development. In other respects, the application of anti-dumping duties is not recommended, except in cases where direct or indirect subsidies are provided for the production or export of the dumped product.

The "normal value" of a product is defined differently depending on the presence or absence of a similar product in the domestic market of the exporting country. In the first case, normal value is understood to be the comparable price charged in the ordinary course of trade for a like commodity when it is intended for consumption in the exporting country itself (or in its country of origin). However, the comparable price must be cleared of any discounts directly related to the sale in question, if the exporter provides sufficient evidence to justify such discounts. Comparison of export and domestic prices is the main criterion for detecting dumping. If a similar product is not available in the domestic market of the exporting country, then the highest price of a similar product in the normal course of trade in the market of a third country or its "constructed value" is selected for comparison. The latter is understood as the cost of producing the good in the country of origin, with the addition of a moderate amount of profit, as well as household, administrative and other general expenses. Dumping is used as one of the means of fighting competing firms in the foreign market, as well as to maintain the level of production during periods of economic downturns.

In any case, selling at dumping prices harms the economies of importing countries, so their governments use anti-dumping duties as a defense. There are also special legal acts and provisions against junk exports and forming anti-dumping legislation. A variation of dumping is currency dumping.

1.2. Methods for calculating customs duties

The totality or set of rates of customs duties is called the customs tariff (French tariff - tarif - rate system). The content of the customs tariff is a list of goods subject to (and not subject to) customs duty and a set of customs duty rates corresponding to each type of goods. The names and designation of goods in the customs tariff of the Russian Federation are carried out in accordance with the Commodity Nomenclature foreign economic activity Russian Federation.

All goods in the TN VED of Russia are classified according to such criteria as origin, type of material (from which the goods are made), purpose of goods, their chemical composition, degree of processing (raw materials, semi-finished products, finished products).

By structure, the classification includes: sections, groups, headings, subheadings and sub-subheadings. Each category of goods has its own nine-ten digit code. Notes to sections, groups, headings, subheadings and under subheadings, as well as the Basic Rules for the Interpretation of the Commodity Nomenclature of Foreign Economic Activity are an integral part of the TN VED.

During customs declaration, the code of goods is determined by the declarant or a customs broker and indicated in the relevant documents (customs declaration).

The customs value of imported goods serves as the tax base for calculating customs duties at an ad valorem rate.

The customs value is applied to determine the amount customs duty behind customs clearance goods.

The customs value of exported goods serves as the tax base for calculating the export customs duty at the ad valorem rate.

The elements included in the structure of the customs value may be different, depending on whether it is the cost of imported or exported goods.

In addition, the need to determine the customs value may arise:

when changing the customs regime;

in case of payment of customs payments in respect of illegally transferred goods or goods used on the territory of the country in violation of the requirements of customs procedures.

The customs value of goods imported into the customs territory of the country is a set of costs associated with the acquisition of goods and their delivery to the place of importation into the customs territory of the country.

This wording is based on the main method for determining the customs value of imported goods - "Method at the transaction price of imported goods".

If the rights to the goods are transferred as a result of donation or offsetting (clearing), then, as a rule, it is taken as a basis market value goods, taking into account the degree of wear and tear.

Thus, the customs value of imported goods can be represented by its components, namely:

acquisition costs;

· Costs for the delivery of purchased goods to the place of importation into the customs territory of the country.

Acquisition costs may include:

a) commission and brokerage services;

b) the cost of containers, containers and packaging (constituting one with the goods);

c) the cost of goods and services provided by the buyer to the seller free of charge or at reduced prices;

d) license and other payments for the use of objects of intellectual property;

e) the amount of a part of the seller's direct or indirect income from any subsequent resale, transfer and use of imported (estimated) goods in the country.

Since the basis of all costs is the contract value of the goods, everything listed should be included in the contract value only if these costs were not previously included there.

In addition, if there are factors affecting the establishment of the real price of the goods, for example, the interdependence of the seller and the buyer, customs Department has the right not to accept such a value and refer to contract (market) prices for identical (the same in all respects) or homogeneous (having some differences, for example, according to chemical composition but commercially interchangeable and having the same reputation in the market) goods.

The second group of costs is the cost of delivering purchased goods to the place of import into the country (transportation costs), which include the following indicators:

a) Cost of transportation (freight). The cost of transportation is the costs directly related to the movement of goods from the place of departure (place of loading) to the place of destination. When determining the customs value, the cost of transportation from the place of importation into the customs territory of the country to the destination can be deducted from the transaction price, if the documents clearly define the procedure for calculating the cost of transportation depending on the distance (distance of transportation). For example, a tariff rate for the transportation of goods for 1 km of the corresponding section of the road is set.

b) Expenses for loading, unloading, reloading and transshipment of goods. These costs may not be included in the customs value of imported goods, if such reloading, transshipment was carried out after importation into the customs territory of the country. At the same time, the fact of carrying out such operations and the amount of the corresponding costs, as well as their payment by the seller, must be documented by the declarant to the customs authority.

c) Sums insured. Sum insured (insurance premium) - the amount paid to the insurance company in accordance with the contract of insurance of goods against the risks of loss or damage in the process of cargo delivery for the entire transportation route from the point of departure to the point of destination.

The cost of insurance depends on the value of the goods, and not on the distance of transportation. Therefore, insurance costs are not subdivided "before the place of importation" and "after the place of importation" and, accordingly, are not subject to exclusion from the transaction price when determining the customs value.

The listed costs, as well as the previous ones (acquisition costs), should be taken into account for the purpose of additional accrual only if they were not previously included in the contract price.

A typical list of costs for the delivery of goods (from the seller to the buyer), taking into account the obligations of partners, as well as types Vehicle developed by the International Chamber of Commerce, which are known as "Incoterms - 2000" (Publication of the International chamber of commerce. № 560).

The customs value of exported goods looks somewhat different. Thus, the customs value is defined as the price actually paid or payable when selling goods for export, or the cost of identical or similar goods, including the costs associated with their sale and the amount of profit received.

If the foreign trade agreement does not contain fixed prices and reflects only the conditions for determining the final price of the goods (for example, taking into account exchange quotations on the corresponding date, according to the price calculation formula, etc.) or if, in accordance with the terms of the foreign trade agreement, the final price of the goods is determined by the results of its acceptance by the buyer in terms of quantity and quality (i.e., as of the date of customs clearance, the transaction price is not known), the determination and declaration of the customs value is carried out on the basis of the documents submitted by the declarant confirming and/or clarifying the declared customs value of the exported goods. At the same time, the customs clearance of the exported goods is carried out taking into account the temporary (conditional) assessment.

As a basis for a temporary (conditional) assessment of exported goods, either the preliminary (estimated) price fixed in the foreign trade contract or the settlement price determined on the date of shipment of goods in accordance with the terms of its calculation established in the foreign trade contract shall be taken. After the declarant submits to the customs authority all the documents necessary to clarify and / or confirm the declared customs value of goods, the customs value is adjusted and customs payments are recalculated.

If it is impossible to carry out such calculations, a temporary (conditional) assessment of the exported goods can be made on the basis of the relevant price information at the disposal of the customs authority.

In the absence of a purchase and sale transaction in relation to the exported goods (for example, gratuitous and compensatory supplies, supplies under a lease agreement, etc.), as well as if it is impossible to use the price of the purchase and sale transaction as the basis for determining the customs value, the value of the exported of the goods is determined either on the basis of the accounting data of the seller-exporter provided by the declarant, reflecting its costs for the production and sale of the exported goods, and the amount of profit received by the exporter when exporting identical or homogeneous goods from the customs territory of the country, or on the basis of accounting data on posting and writing off from the balance of exported goods.

The customs value of goods is determined by the declarant according to the methods for determining the customs value and declared to the customs authority when declaring the goods.

Determination of the customs value of goods imported into the customs territory of the country is carried out by applying the following methods:

ь at the price of a transaction with imported goods;

ь at the price of a transaction with identical goods;

ь at the price of a transaction with homogeneous goods;

ь cost subtraction;

ь addition of cost;

b backup method.

The main method for determining the customs value is the method based on the transaction price of imported goods. In the event that the main method cannot be used, each of the listed methods is applied sequentially. In this case, each subsequent method is applied if the customs value cannot be determined by using the previous method. Methods of subtraction and addition of cost (between themselves) can be applied in any sequence.

The customs value of goods declared by the declarant and the information submitted by him related to its determination must be based on reliable and documented information. For these purposes, separate forms of customs documents may be used, for example, in Russian Federation this is a customs value declaration (CTS), forms for adjusting the customs value and customs payments (CTS).

The DTS is filled in for all goods imported into the territory of the Russian Federation, declared using a cargo customs declaration, except for the following cases:

SH import of goods individuals(for personal, family, household and other needs not related to entrepreneurial activities);

III importation of goods, the declared value of the customs value of which does not give rise to the obligation to pay customs duties (for example, in accordance with subparagraph 2 of paragraph 2 of Article 319 of the Labor Code of the Russian Federation, customs duties and taxes are not paid if the total customs value of goods imported into the customs territory of the Russian Federation in within one week to one recipient, does not exceed 5,000 rubles);

Ш if during the customs clearance of one of the previous batches of goods delivered according to foreign trade agreement, according to which the declared goods are imported, the customs authority decided on the possibility of applying the method of determining the customs value at the transaction price with imported goods in relation to all goods supplied under this contract, and no additional charges are made to the transaction price and (or) deductions from it , and the terms of the contract remain unchanged (a special procedure for controlling the customs value of goods).

With the exception of cases of importation of goods by individuals, the customs authority reserves the right to require (if necessary) a written, in any form, presentation of the CTA to confirm the customs value declared by the declarant in the CCD.

The CCC is used to clarify information about the goods declared (by means of the CCD) and can be used both before the release of goods and after their release by the customs authority.

Prior to the release of goods, the CCC is compiled:

When identifying, for example, technical errors that affected the value of the declared customs value; non-compliance of the declared value of the customs value and its components with the documents presented in support of them; unreasonable choice of the method for determining the customs value; incorrect choice of the basis for calculating the customs value, as well as when a number of other shortcomings are identified;

When deciding on the release of goods with security for the payment of customs payments, which may be additionally charged based on the results of customs value control;

When determining the customs value of goods by the customs authority in cases established by the customs legislation of the Russian Federation.

After the release of goods, the CCC is compiled:

1) when making a decision on the customs value of goods released with security for the payment of customs payments that may be additionally charged;

2) upon detection after the release of goods of technical and (or) methodological errors made in the declaration of goods, which affected the value of its customs value and (or) the amount of customs payments payable; discrepancies between the invoiced and (or) customs value of the goods declared in the CCD, the actual invoiced and (or), respectively, the customs value of the goods that took place on the day of acceptance of the CCD, due to the deviation of the quantity and (or) quality of the delivered goods from the quantity declared in the customs declaration, and (or), respectively, the quality on the basis of which the declared customs value of the goods was determined;

3) in case of detection in the course of customs and currency control (with the exception of customs audit) after the completion of customs clearance of goods, technical and (or) methodological errors made during the declaration of goods, which affected the value of its customs value and the amount of customs payments payable; additional documents and information about the product, its value and the circumstances of the transaction, unknown at the time of customs clearance of this product, which were not taken into account when declaring the customs value of the product and when calculating the amount of customs payments payable;

4) if during the customs audit, other inspections carried out by tax, law enforcement agencies, additional information and information about the product, its value and the circumstances of the transaction are unknown at the time of customs clearance of this product, or which were not taken into account when determining the value of the customs value of the product .

When adjusting the customs value of goods, the CCC is drawn up on the basis of a decision taken by the customs authority on the value of the customs value of this product.

The person who filed the customs declaration (declarant or customs broker) draws up a CCC in one of the following cases:

1) if the customs authority has accepted the customs value adjusted by this person (clause 5 of article 323 of the Labor Code of the Russian Federation);

2) if the release of goods is carried out with security for the payment of customs payments, which can be additionally charged (based on the calculation of the amount of security for the payment of customs payments made by the customs authority) based on the results of customs value control (clause 6 of article 323 of the Labor Code of the Russian Federation).

1.3 Preferential customs duties

Depending on the country of origin, there are certain advantages provided in the area of customs duty payment, called tariff preferences.

These advantages are expressed in the application of reduced rates of customs duties to goods, exemption of goods from customs duties, as well as in the establishment of tariff quotas for preferential import (export) of goods.

Consider the preferential system of the Russian Federation. The rates of import customs duties are applied differentially.

In accordance with paragraph 2 of Article 29 of the Labor Code of the Russian Federation, the rules for determining the country of origin of goods are established for the purposes of:

application of tariff preferences;

· application of non-preferential measures of trade policy (prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities).

The preferential system of the Russian Federation covers the following groups of countries:

1. Developing countries - users of the national system of preferences of the Russian Federation (Argentina, Brazil, Vietnam, India, Iran, Cuba, Libya, Pakistan, Romania, Egypt, North Korea, Chile, etc.). For goods imported into the customs territory of the Russian Federation and originating from developing countries, import customs duty rates are applied in the amount of 75 percent of the import customs duty rates established by the Government of the Russian Federation (base rates).

2. The least developed countries - users of the national system of preferences of the Russian Federation (Afghanistan, Bangladesh, Ethiopia, Zaire, Guinea, Zambia, Cambodia, Nepal, Sudan, etc.).

Import customs duties are not applied to goods imported into the Russian Federation from the least developed countries.

The list of countries-users of the system of preferences of the Russian Federation was approved by the Decree of the Government of the Russian Federation of September 13, 1994 No. 1057.

Scroll individual goods, to which the preferential system applies, is determined equally for both the least developed and developing countries. These products include, in particular, meat and edible meat offal, fish and crustaceans, shellfish, dairy products, bird eggs, natural honey, living trees, coffee, tea, edible fruits (fruits) and nuts, essential oils, natural rubber , tropical timber, silk, wool and other products.

Exemptions from the payment of customs duties are provided not only for goods imported into the Russian Federation from the least developed countries. For example, in accordance with bilateral free trade agreements concluded between the Russian Federation and, respectively, the Republic of Azerbaijan, the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, the Republic of Moldova,

The Republic of Tajikistan, Turkmenistan, the Republic of Uzbekistan, Ukraine and the Republic of Georgia, goods originating from these states, with the exception of the Russian Federation, and imported into the territory of the Russian Federation, are not subject to import customs duties. At the same time, the tariff (preferential) benefit applies to all goods imported into the Russian Federation.

Articles 34 - 36 of the Labor Code of the Russian Federation provide for several forms of documents confirming the country of origin of goods. Such documents are:

Declaration of origin of goods;

Certificate of origin.

The declaration of origin of goods is drawn up in any form. Moreover, the Code allows the use of commercial or other documents related to goods transported across the customs border and containing a statement by the manufacturer (seller or exporter) of goods about their country of origin as such a declaration.

The certificate of origin of goods is provided only in cases determined by the Government of the Russian Federation. There are several forms of certificates. Certificate of origin of goods of form "A" is provided for goods imported from countries-users of the system of preferences of the Russian Federation (non-CIS countries), and a certificate of form "CT-1" for goods originating from CIS countries.

Limits on the quantity of goods subject to regular customs duty are tariff quotas. For goods moved outside the quota, as a rule, a prohibitive duty applies.

Customs clearance of quota goods is carried out only upon presentation of a license issued by an authorized agency.

Tariff quotas can be set for imports and exports. The types of goods subject to quotas and the amount of quotas are established by the Government of the country.

When deciding on the introduction of a quota, the Government of the Russian Federation determines the method of distribution of the quota and, in the appropriate case, establishes the procedure for holding a tender or auction. If, when setting import quotas, the distribution of shares of imports of goods between interested foreign states is carried out, the previous imports of goods from such states are taken into account (the so-called historical principle). Tariff quotas currently apply only to imported goods.

Topic 2. Goods wholly produced in a given country

Determination of the country of origin of goods

For goods originating from the CIS member states and circulating in trade between these states, the Rules for determining the country of origin of goods, adopted on September 24, 1993, apply.

Article 25. Purpose of determining the country of origin of goods

The country of origin of goods is determined for the purpose of implementing tariff and non-tariff measures to regulate the import of goods into the customs territory of the Russian Federation and the export of goods from this territory. The principles of determining the country of origin of goods specified in this Law are based on existing international practice. The procedure for determining the country of origin of goods is established by the Government of the Russian Federation on the basis of the provisions of this Law.

Article 26. Country of origin of goods

The country of origin of the goods is the country in which the goods were completely produced or subjected to sufficient processing in accordance with the criteria established by this Law. In this case, the country of origin of goods can be understood as a group of countries, customs unions of countries, a region or part of a country, if there is a need to separate them for the purposes of determining the origin of goods.

Article 27

Goods wholly produced in a given country are:

a) minerals mined in its territory, or in its territorial waters, or on its continental shelf and in the subsoil, if the country has exclusive rights to exploit these subsoils;

b) plant products grown or harvested on its territory;

c) live animals born and raised in it;

d) products obtained in this country from animals grown in it;

e) products of hunting, fishing and marine crafts produced in it;

f) products of the marine fishery caught and (or) produced in the World Ocean by ships of this country or ships leased (chartered) by it;

g) secondary raw materials and waste resulting from production and other operations carried out in a given country;

h) high-tech products obtained in outer space on space ships owned or leased by a given country;

i) goods produced in this country exclusively from the products specified in paragraphs "a" - "h" of this article.

Article 28. Criteria for sufficient processing of goods

1. If two or more countries are involved in the production of a product, the origin of the product is determined in accordance with the criteria for sufficient processing.

2. The criteria for sufficient processing of goods in a given country are:

a) a change in the commodity position (classification code of the goods) according to the Commodity Nomenclature at the level of any of the first four characters, which occurred as a result of the processing of the goods;

b) the performance of production or technological operations, sufficient or not sufficient for the goods to be considered originating from the country where these operations took place;

c) ad valorem share rule - change in the value of goods when the percentage of the cost of materials used or value added reaches a fixed share of the price of the goods supplied.

At the same time, the following are considered not meeting the criterion of sufficient processing: operations to ensure the safety of goods during storage or transportation; operations for the preparation of goods for sale and transportation (splitting of the batch, the formation of shipments, sorting, repacking); simple assembly operations; mixing goods (components) without giving the resulting product characteristics that significantly distinguish it from the original components.

2. In the case when the origin of the goods is not specifically specified in relation to specific goods or the country, the general rule, according to which the goods are considered to have been subjected to sufficient processing if there has been a change in the commodity position according to the Commodity Nomenclature at the level of any of the first four characters.

3. The criteria for sufficient processing for specific goods and countries are established and applied on the basis of this Law in the manner determined by the Government of the Russian Federation.

Article 29 should be considered at the request of the declarant as a single product when determining the country of origin. The condition for the application of this rule is: prior notification of the customs authority of the Russian Federation about the breakdown of the disassembled or unassembled goods into several batches, indicating the reasons for such a breakdown, a detailed specification of each batch, indicating the codes of goods according to the Commodity Nomenclature, cost and country of origin of the goods included in each batch; documentary evidence of the erroneous breakdown of goods into several batches; delivery of all parties from one country by one supplier; import of all consignments through the same customs ( the customs post); delivery of all consignments of goods within a period not exceeding six months from the date of acceptance of the customs declaration or the expiration of the deadline for its submission in respect of the first consignment.

Article 30. Confirmation of the origin of goods

1. To certify the origin of goods from a given country, the customs body of the Russian Federation shall have the right to require the presentation of a certificate of origin of goods.

2. When exporting goods from the customs territory of the Russian Federation, a certificate of origin of goods in cases where it is necessary and it is fixed in the relevant contracts in the national rules of the country of importation or provided for by the international obligations of the Russian Federation, shall be issued by the authorized body.

· When goods are imported into the customs territory of the Russian Federation, a certificate of origin must be submitted without fail: for goods originating from countries to which the Russian Federation grants customs tariff preferences;

· for goods, the import of which from a given country is regulated by quantitative restrictions (quotas) or other measures of regulation of foreign economic activity; if it is provided for by international agreements to which the Russian Federation is a party, as well as the legislation of the Russian Federation in the field of environmental protection, public health, protection of the rights of Russian consumers, public order, state security and other vital interests of the Russian Federation; in cases where there is no information on the origin of goods in the documents submitted for customs clearance or the customs authority of the Russian Federation has reason to believe that they are being declared false information on the origin of goods.

Article 31. Certificate of origin of goods

1. The certificate of origin of goods must clearly indicate that the specified goods originate from the respective country and must contain:

a) a written declaration by the sender that the goods meet the relevant origin criteria;

b) a written certificate from the competent authority of the country of export that issued the certificate that the information provided in the certificate is true.

2. The certificate of origin of goods shall be submitted together with the customs declaration and other documents submitted during customs clearance. If the certificate is lost, its officially certified duplicate is accepted.

3. In case of doubts about the integrity of the certificate or the information contained therein, including information about the country of origin of the goods, the customs authority of the Russian Federation may apply to the authorities that issued the certificate, or to the competent organizations of the country indicated as the country of origin of the goods, with a request to inform additional or clarifying information.

4. Goods shall not be deemed to originate in this country until, in the cases established by this Law, a duly executed certificate of origin or the requested information is presented.

Article 32. Grounds for refusal to release goods

1. The customs body of the Russian Federation may refuse to release goods across the customs border of the Russian Federation only if there are sufficient grounds to believe that they originate from a country whose goods are not subject to release in accordance with international agreements to which the Russian Federation is a party, and (or) the legislation of the Russian Federation.

2. Failure to provide a properly executed certificate or information about the origin of goods is not a reason for refusing to release goods across the customs border.

3. Goods, the origin of which has not been reliably established, are released subject to the payment of customs duties at the maximum rates of the customs tariff of the Russian Federation.

Article 33. Additional provisions relating to the determination of the country of origin of goods

1. Goods may be subject to (restored) the most favored nation regime or preferential treatment, subject to the receipt of a proper certificate of origin no later than one year from the date of customs clearance.

2. When determining the country of origin of goods, the origin of energy, machinery, equipment and tools used for their production shall not be taken into account.

3. Features of determining the country of origin of goods imported into the customs territory of the Russian Federation from third countries, including the procedure for applying the rule of "direct shipment and direct purchase", as well as those imported from the territories of free customs zones and free warehouses located on the territory of the Russian Federation, are established by the Government Russian Federation.

Conclusion

In this control work, the definition of customs duties, their types and characteristics are considered. The second part discusses the ways of calculating customs duties, the customs tariff, the features of the customs tariff in Russia, the application of "Incoterms-2000". An important role in the calculation of customs duties is played by the country of origin of the goods. Based on this, certain benefits (preferences) apply.

The entire paper discusses the practice of applying customs duties in Russia (legislative regulation, calculation methods, preferential system of the Russian Federation).

In connection with the development of economic relations, the strengthening of international economic relations, the movement of goods between countries (export, import of goods) is increasing. Therefore, the objective calculation of customs duties, the application of customs legislation is an important task for any country.

customs duty commodity

List of used literature

1. Customs Code of the Russian Federation;

2. Law "On Customs Tariff" dated 01.07.1993;

3. Law "On state regulation of foreign trade activities" dated October 13, 1995, No. 157-FZ;

4. Noskova I.Ya., Maksimova L.M. International economic relations. M.: UNITI, 1995

5. Schmithoff. Export: law and practice international trade. Moscow: Legal Literature, 19996.

6. Customs bulletin. 2005, no. 1-4

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Characteristics and functions of customs duties in the system of customs payments. Types of customs duty rates, their characteristics and economic importance. Definition and methods for calculating the customs value of goods as the basis for calculating customs payments.

thesis, added 03/17/2015

Features of the calculation of import customs duties using tariff preferences. Determination of the country of origin of goods. Methods of customs and tariff regulation of foreign economic activity. Order and procedure for granting tariff privileges.

term paper, added 02/01/2014

Methods for calculating customs duties, their types and characteristics. Ad valorem, specific and combined rates of customs duty. Classification of goods on various grounds, determination of the product code. The practice of applying customs duties in Russia.

control work, added 11/11/2009

The essence, characteristics, main functions and types of customs duties, the economic significance of their rates. Peculiarities of determination and methods of calculation of the customs value of goods. Application of ad valorem and combined rates, assessment of the consequences of their change.

term paper, added 11/16/2012

Methods for determining the customs value of goods. Rights and obligations of the declarant. Application of rates of customs duties and taxes. Recommendations for improvement state regulation and control of customs payments in the Kyrgyz Republic.

thesis, added 11/22/2014

Classification of customs duties, taxes. Collection of customs duties and taxes. Statistical indicators of foreign economic activity. The impact of US and Western sanctions on the economic situation in the Russian Federation. Import of preferential goods.

term paper, added 10/18/2016

Concepts, classification and main elements of customs duties, taxes and fees. Rates of customs payments as a factor influencing the amount of payments collected. Essence and role of customs value. Privileges provided for the payment of customs duties.

term paper, added 12/13/2013

Economic essence and types of customs payments. Determination of the circle of payers of customs duties and taxes. General terms and ways to ensure the payment of customs duties. Terms of payment of customs duties in the Customs Union, responsibility for non-payment.

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

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

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

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

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

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

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

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

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

where T p - customs duty, rub.;

Тс – customs value of the goods, rub.;

С n is the rate of customs duty, %.

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

where T p - customs duty;

Q is the amount of imported goods;

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

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

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

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

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

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

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

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

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

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

a) basic;

b) preferential;

c) maximum.

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

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

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

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

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

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

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

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

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

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

§ 3. Privileges in the payment of customs duties

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

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

1) refund of the paid fee;

2) exemption from payment of duties;

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

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

- their excessively recovered amount;

– revocation of the customs declaration;

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

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

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

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

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

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

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

2. exempted from paying customs duties:

a) vehicles carrying out international shipping cargo, baggage and passengers, as well as items of material and technical supply and equipment, fuel, food and other property necessary for their normal operation during the journey;

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

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

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

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

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

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

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

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

j) other goods determined by the legislation.

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

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

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

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

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

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

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

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

– reimport;

– transit;

- customs warehouse;

- duty free shop;

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

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

– free customs zone and free warehouse;

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

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

- destruction;

- refusal in favor of the state.

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

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

§ 4. Procedure for payment

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

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

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

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

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

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

– goods moved across the customs border are perishable goods;

– implementation by the payer of deliveries under intergovernmental agreements.

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

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

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

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

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

Accounting for customs duties

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

CREDIT 51 (52)

- Import customs duty paid to the budget.

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

DEBIT 41 (08,10,15)

- import duty charged.

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

DEBIT 68 sub-account "Customs duty settlements"

CREDIT 51 (52)

- export customs duty paid to the budget.

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

DEBIT 90 sub-account "Customs duties"

CREDIT 68 sub-account "Customs duties"

- the export customs duty has been charged.

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

Customs duties are transferred to the federal budget.

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

test questions

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

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

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

4. What is economic entity customs duty?

5. Are natural persons payers of customs duties?

6. Describe the types of customs duties.

7. Name the types of customs duty rates.

8. What is meant by customs tariff?

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

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

11. What is the customs value of goods?

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

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

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

16. What are the customs privileges and preferences?

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

18. What is the procedure for paying customs duties?

Chapter 23. State Duty

1. Payers and objects of collection.

2. Benefits and procedure for paying the state fee.

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

Types of customs duties

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

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

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

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

Customs Tariffs: Rate Levels and Prices

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

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

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

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

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

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

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

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

Agreement on Trade and Tariffs

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

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

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

Anti-dumping duties

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

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

Conditions for establishing anti-dumping duties

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

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

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

Material damage is usually expressed in the following forms:

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

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

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

Countervailing duties

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

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

Compensatory measures

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

Groups of specific subsidies

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

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

Among the permitted non-specific, subsidies include the financing of research and development work, along with regional development, adaptation of enterprises to the requirements related to environmental protection and the like.

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

Types of customs duty rates

The stakes are divided into the following three groups:

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

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

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

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

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

Agreement on the Application of the Payment of Fees

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

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

Calculation procedure and rates of customs payments

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

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

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

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