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Customs duties

Customs duties- indirect taxes (contributions, payments) on imported, exported and transit goods received by the state budget.

Customs duties -They are collected by the customs authorities of a given country when goods are imported into its customs territory or exported from this territory at the rates provided for in the customs tariff, and are an essential condition for such import or export.

The function of collecting customs duties in the Russian Federation is assigned to the state body authorized in the field of customs - the Federal Customs Service.

The rates of customs duties are determined in the Customs Tariff of the Russian Federation and depend on the type of goods (according to the TN VED classification), the country of origin, as well as the conditions that determine the application of special types of duties.

Depending on the direction of taxable goods, they distinguish

• Import (import) duties- the most common type of duties both in world practice and in Russia
• Export (export) duties- is much less common than imported ones, in Russia it is used in relation to commodities (for example, oil). WTO calls for total elimination of such duties
• transit fees- at present, zero transit duties are set in the Russian Federation, they are also almost not used in the world

Russia has a differentiated customs tariff, in which the rates of import duties depend on the country of origin of the goods

• Base ratesapply to goods originating from countries whose trade and political relations with Russia provide for the most favored nation treatment (almost all countries that support foreign trade with Russia) and amount to 100% of those specified in the Customs Tariff
• Maximum bets- if trade and political relations do not provide for such a regime, or the country of origin of the goods is not established, then the maximum rates of customs duties are applied, which are 200% of those specified in the Customs Tariff
• preferential ratesapplied to goods originating in countries classified as developing. They currently account for 75% of the base
• Zero rates- apply to goods originating from CIS countries

However, the ratescustoms dutiesare not differentiated depending on the persons carrying out foreign trade operations, types of transactions and other factors.

Depending on how the rates are calculatedcustoms dutiessubdivided into

• ad valorem- (from the Latin ad valorem - from the value) - are determined as a percentage of the customs value of goods. They are usually applied to raw materials and food products, for example, 10% of the customs value. The customs value is declared by the declarant, and the information submitted by him must be based on reliable, quantifiable information.
• Specific- are set in the form of a specific amount of money per unit (weight, volume, pieces, etc.) of the goods. They are usually applied to finished products, in Russia it is set in euros, for example, 0.5 euros per kilogram;
• Combined- both of the above-mentioned types of rates are used in the calculation, and most often the larger of the calculated amounts is subject to payment. For example, 15% of the customs value, but not less than 0.8 euros per kilogram.

Special types of customs duties

• Special- can be used as a protective measure against the importation into Russia of goods in quantities and on conditions that cause or threaten to cause damage to domestic producers of similar or competing goods; as a response to the discriminatory actions of other countries and unions that infringe upon the interests of Russia; as a way to curb unfair competition
• Antidumping- are intended to protect the domestic market from imports of goods at dumping prices, which implies a higher cost on the market of the exporting country than the importing country
• Compensatory- imposed on imported goods for which state subsidies are used in the country of their production in order to develop exports or replace imports, which leads to an artificial reduction in production costs, and hence the cost of such goods
• Seasonal- can be set for goods whose production and sales volumes fluctuate sharply throughout the year (agricultural products)

The basis for the calculation of customs duty is the customs value of the goods in the event that an ad valorem rate of customs duty is applied to it.