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Customs and tariff regulation of foreign trade operations

Tcustoms-tariff regulationinvolves a cost impact on export-import flows in the process of crossing state borders.

Tariff regulation determines the procedure and methodology for customs taxation of goods, types of tariffs and duties, reasons for establishing and collecting customs duties, the regime for granting customs benefits, as well as a set of those actions that relate to subjects of foreign economic activity in the implementation of export-import operations.

Customs and tariff regulationGATT is considered as the main mechanism for regulating foreign trade operations of member countries. Thanks to the activities of international organizations and associations, the national tariff regulation systems of most countries have much in common, based on common principles and norms, which greatly facilitates the process of international trade.

In the state regulation of Russia's foreign trade, all methods and tools generally accepted in world practice are usedcustoms and tariff regulation. The main element of the mechanism of tariff regulation iscustoms tariff, which is a systematized list of rates that determine the amount of payment for import and export goods, i.e. customs duties.

Customs tariff functions:

1. Protectionism – protection of domestic goods from foreign competition
2. Fisk - replenishment of the state budget.

Of particular importance is the fiscal function, since customs duties in Russia are one of the most important items of federal budget revenue.

With the help of tariffs, it is possible to influence the formation of a surplus in the foreign trade balance, to increase the inflow of foreign currency, as well as to the development of individual regions of the country. Tariff regulation functions are implemented in close relationship with the tax system, which partially takes over the tariff element and supplements it.

The content of the customs tariff is of an economic nature, which is preferred in a market economy, which implies an objective establishment of the ratio of domestic and world prices, the real exchange rate. In a deficit economy, the customs tariff loses its effectiveness and is replaced by more stringent non-tariff methods.

In Russia there are:

Import (import) tariff and import (import) duties

The current customs tariff was approved by Decree of the Government of the Russian Federation of February 22, 2000 No. 148 "On the customs tariff of the Russian Federation - a set of import customs duties and commodity nomenclature used in the implementation of foreign economic activity" (as amended and supplemented on February 26, 2002 ).

The amount of import duty charged depends on the country of origin of the goods and on the trade regime provided by a particular country..

Foreign trade regimes are established on the basis of bilateral trade treaties and agreements.

The basic rate of import duty applies to countries with which trade agreements and agreements have been concluded providing for most favored nation treatment.

Russia provides, according to the UN lists, preferences in the collection of duties to developing countries (reduced duties) and the least developed countries (duty-free import of goods).

Goods from countries with which there are no trade agreements are subject to double duty. 

Export (export) customs duties

When collecting export duties, specific duties, calculated in euros per unit of production, prevail. Export duties in Russia are associated with the following circumstances:

• Replenishment of the revenue part of the budget;
• Protection of the domestic market, where the ruble prices for many export goods are much lower than world prices in hard currency.

Export duties apply to all foreign trade partners.