Customs duties and payments. Customs payments when importing goods. Procedure for paying customs duty

The minimum amounts are levied on raw materials and some semi-finished products imported for national production, the maximum - on competing goods of domestic production.

The contribution is exempt from humanitarian and technical assistance, goods from countries included in the free trade zone with the country of destination, equipment from the category of basic production assets imported for the development of joint ventures, information goods, currency, securities, goods for personal use. Import duty relief is called tariff preferences.

Import duty rates

The amount of the payment is determined by the policy of the state and is enshrined at the legislative level. In Russia, the basis for calculating import duties are base rates (displayed in 10-digit commodity codes of the TN VED). They are calculated and regularly reviewed by the commission of the Ministry of Finance, fixed in the Common Customs Tariff (CCT) and can be:

• ad valorem (% of the customs value is paid) - the duty is calculated by multiplying the values ​​​​of the customs value and the rate. For example, a batch is imported detergents with a customs value (indicated in the declaration) 400 thousand rubles. The value of the ad valorem rate (you can easily find out by the TN VED code, in this case it is 3402209000) is 6.5%. Multiplying 400,000 by 0.065, we get the amount of the import duty - 26 thousand rubles;
• specific (a fee is paid for the number of units) - the duty is equal to the product of the value of the rate, the quantity of goods and the exchange rate. For example, when importing 500 pairs of shoes (the rate is 0.47 euros per pair, the exchange rate is 78 rubles per euro), the import duty will be: 500 × 0.47 × 78 = 18330 rubles;
• combined (including the properties of the two previous ones) - documented may look like this: 10% of the cost, but not less than 0.15 euros per 1 kg.

The amount of the fee for the same product imported from different countries may vary (ceteris paribus). For example, 400 kg of cocoa powder is imported into Russia with a customs value of 2 thousand dollars (HS code for cocoa powder 1805000000, special conditions no, base rate 5%):

• if the delivery will be carried out from Spain, then the amount of the import duty will be $100, since a tariff coefficient equal to one is applied (2000 is multiplied by 1 and by 0.05 - we get $100);
• if from China - 75 dollars - China is part of 103 developing countries, for whose goods in Russia a 75% preferential rate is applied (customs coefficient equal to 0.75);
• from Ethiopia - no duty - this country is included in the list of 49 countries, some goods from which are not subject to duty when imported into Russia.

Separate groups of goods can be imported at other types of rates: agricultural products at seasonal rates, goods that compete with domestic producers at anti-dumping rates, products manufactured using subsidies at compensatory rates.

The final amount that you have to pay for the import of a product or vehicle depends on:

• type of goods (TN VED code), country of origin, its customs (not to be confused with purchase/contract) value;
• presence / absence of customs privileges, privileges, quotas, preferences (as a rule, up-to-date information on this issue can be obtained from a broker).

Trade and political tool

Import duty belongs to the group of trade and political instruments. In Russia, the basic 100% rates apply to goods imported from countries that are on friendly terms with it, the maximum (200%) - to goods from countries with which there are tensions, as well as products of unknown origin.

customs duty is a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border of the Union (Article 2 of the Customs Code of the EAEU) (hereinafter referred to as “duty” and “TP”).

Government Russian Federation, like the authorities of any other countries, seeks to solve two main tasks of foreign economic activity. The first is to support the domestic commodity producer, to some extent protecting it from competition from foreign producers. The second is to provide Russian citizens with access to the best imported goods. The solution of these problems requires a balanced foreign economic policy of the state. The instrument is the methods of tariff and non-tariff regulation of foreign economic activity. Tariff methods of regulation are various tariffs and fees charged when performing foreign trade operations. Non-tariff regulatory measures include, first of all, licensing, quotas, certification of goods or services, and some other methods.

Most foreign trade operations are subject to customs payments (customs duty, tax and fee), the task of which is to replenish the state budget. And since the goals of foreign economic transactions can be different (commercial, educational or charitable), the amount of duties can also be different - for some types of activities it is charged in full, and for some types the state introduces preferences in the form of preferential duties (up to 0%).

On the territory of the Customs Union, the rates of customs duties are determined in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED) and the Unified Customs Tariff of the Customs Union (with inserts of import duties). According to these documents, the objects of duty are goods that are moved across the customs border. The duty is imposed on the customs value of the goods or on its physical characteristics (consumer unit: quantity, units, pieces, kg, liters, volume, etc.).

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As we have already reported, duties are far from the only type of customs payments. Also at customs are subject to payment:

• Customs fees or fee for customs clearance.
  It is calculated and paid from the cost of imported goods. When exporting and exporting from 09/04/2018, this amount is not paid! Previously, the customs clearance fee was 750 rubles. "Federal Law of August 3, 2018 N 289-FZ "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation".
• Value Added Tax (VAT).
  Accrued only on imported goods and amounts in the Russian Federation: 0%, 10% or 20% (before 12/31/18 was 18%)
• excises.
  Charged only on excisable goods: petroleum products, cars, alcohol, tobacco, etc.

Types of customs duties

Export customs duty (export) is a mandatory payment collected by the customs authorities of the member states of the Eurasian Economic Union when goods are exported outside the customs territory of the Eurasian Economic Union.

Special, anti-dumping and countervailing duties belong to the group of special customs tariffs, are established by international treaties or the legislation of the member states of the Customs Union. They are levied in the same manner as the import TP (Federal Law of December 8, 2003 No. 165-FZ (as amended on June 4, 2014) “On special protective, anti-dumping and countervailing measures when importing goods”).

Another group of customs tariffs - seasonal duties. They are seasonal and apply to agricultural products. Their goal is to protect the domestic commodity producer and stimulate their own Agriculture. They apply during the period of harvest and sale of the crop and replace the usual rates of duties in force at other times of the year.

Types of customs rates

The Common Customs Tariff makes it possible to apply to the same goods different types customs rates: ad valorem, specific and combined. Knowing the types of customs rates, it is possible to calculate the rate of customs duty.

Ad valorem rate does not have a fixed amount and represents a percentage of the customs value of the goods (the cost of the goods + the cost of delivering the goods to the border). For example, when importing a batch of clothes hangers, an amount equal to 9% of the customs value of the batch is subject to payment at customs.

The formula for calculating the duty at the ad valorem rate:

sp - the amount of the fee
Stov – customs value of imported/exported goods
St(P) – rate of import/export duty as a percentage

Specific rate has a fixed amount, which is imposed on each individual unit of goods (mass, quantity, volume, etc.). For example, when importing a batch of sneakers, a duty of 0.47 euros per pair will be charged.

Formula for calculating duty at a specific rate:

sp - the amount of the fee
St(E) - the rate of import/export duty in dollars or euros per unit of goods
Who in - the amount of imported / exported goods in certain units of measurement

Combined rate is a combination of ad valorem and specific rates. The Customs Union of the Customs Union provides for two ways to calculate the duty: either based on the quantitative characteristics or weight of the goods (specific rate), or based on its value (ad valorem rate). The largest of the received amounts is subject to payment at customs. For example, a consignment of fresh exotic fruits is imported: bananas (TN VED code 0803901000), lemons (TN VED code 0805501000) or pomelo (TN VED code 0805400000). In relation to this heading, a combined rate is applied, which states that the TP should be 4% of the customs value of the consignment (ad valorem rate), but it should be less than the amount if the calculations were carried out according to the formula 0.015 euro / kg (specific rate).

The amount of the fee for imported goods is determined by the TN VED code in accordance with the Decision of the Commission of the Customs Union "On the unified customs and tariff regulation" dated November 27, 2009. The amount of the fee for exported goods is determined by the TN VED code in accordance with the Decree of the Government of the Russian Federation dated August 30, 2013 No. 754.

payers customs duties, taxes is the declarant or other persons who have an obligation to pay TP and taxes (Article 50 of the EAEU Labor Code).

We will calculate customs payments and duties for you

Privileges for the payment of customs duties

TP benefits apply to goods produced in countries with which the Russian Federation has an international agreement on the provision of mutual preferences in the field of foreign trade. A participant in foreign economic activity can confirm the right to such a benefit by submitting a Certificate of origin of goods (General form, Form A, CT-1 or CT-2) to the customs authority.

TP benefits are of the following types:

• Tariff preferences;
• Tariff benefits;
• tax benefits;
• Benefits for the payment of customs duties.

The list of benefits valid on the territory of the Russian Federation is presented in the Order of the Federal Customs Service of Russia dated May 26, 2010 No. 1022 (as amended on December 20, 2012).

Customs clearance of goods without paying customs duties in 2019

Features of customs clearance when importing goods without paying customs duties in 2019 by participants in foreign economic activity:

Individual: cargo and goods transported for personal use are exempted from customs duties, provided that:

• Their weight does not exceed 50 kg, and the total cost does not exceed 10,000 euros (for air transport - accompanied by luggage);
• Their weight does not exceed 25 kg, and the total cost does not exceed 500 euros (excluding air transport - accompanied by luggage);
• Their weight does not exceed 31 kg, and the total cost does not exceed 500 euros (for postal items and goods delivered by the carrier - unaccompanied baggage).

If any of these indicators is exceeded, a citizen must pay customs duties at the rate of 30% of the amount exceeding the allowable value, or 4 euros for each kilogram of overweight.

Also, a citizen has the right to transport through the customs border without paying duties:

• Up to 50 cigars, or 200 cigarettes, or 250 g of tobacco;
• Up to 3 liters of alcoholic beverages.

Legal entity or individual entrepreneur: goods and goods without payment of customs duties and taxes can be imported with a value not exceeding 200 euros. But at the same time, the customs declaration is submitted to the customs authority in any case.

Payment of customs duties

Due date customs duties starts from the moment of registration of the customs declaration until the release of goods under the declared customs procedure. In other words, all customs payments must be made on time until the moment when the customs office completes the customs clearance of the goods. However, in some cases this period can be extended by another 10 days (for example, when the inspector and the declarant need to adjust the customs value of the goods).

Procedure for paying customs duty

According to Art. 61 of the Customs Code of the EAEU, payments are paid at the customs authority where the procedure for the release of goods takes place (except for cases when goods are placed under the customs procedure of customs transit). Ways to pay customs duties: payment can be made at the cash desk of the customs authority (the term for crediting the account is from one to several days), or transferred electronically using the Round payment system or a customs card (the term for crediting the account is up to several hours). Payments are paid in the currency of the state in which the customs clearance of goods is carried out at the rate fixed on the day of filing the declaration. Payment, as a rule, is made by two payment orders: the first payment order is sent to pay the duty, the second - VAT, excise tax (if necessary) and customs duty. The rules for filling out a payment order are defined in the Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n “On approval of the rules for specifying information in the details of transfer orders Money in payment of payments to the budget system of the Russian Federation”.

Services and assistance in calculating the cost of customs duties

Our company "Universal Freight Solutions" provides services and clearance of goods, selection of TNVED codes, calculates the necessary payments at customs: customs duties, duties, taxes (VAT), fees and excises. And at the same time, the cost and terms of registration in our company are minimal, and consultations are free!

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- these are duties, taxes and fees levied by state bodies from participants in foreign economic activity (FEA) when moving goods, goods and Vehicle through the customs border of the Customs Union (CU).

According to paragraph 1 of Article 34 of the Tax Code of the Russian Federation (part one), the customs authorities enjoy the rights and bear the obligations of tax authorities to collect taxes when goods are moved across the customs border of the Customs Union in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, this Code (Tax), other federal laws on taxes, as well as other federal laws.

The object of imposition of customs duties and taxes are goods transported across the customs border in accordance with Article 51 of the Customs Code of the Eurasian Economic Union - EAEC Customs Code. (previously see the Customs Code of the Customs Union - TC CU).

The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of goods and (or) their physical characteristics in kind (quantity, weight, taking into account its primary packaging, which is inseparable from the goods before consumption and in which the goods are presented for retail sale, volume or other characteristic) (Article 51 of the Labor Code of the EAEU).

The tax base for calculating taxes is determined in accordance with tax legislation.

Types of customs payments

Article 46 of the Customs Code of the EAEU defines the following types of customs payments:

• Import customs duty;
• export customs duty;
• value added tax;
• excise;
• Customs duties;
• Special, anti-dumping and countervailing duties.

customs duty- a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border of the Union, in accordance with Article 2 of the Customs Code of the EAEU (previously see). The duty is import and export. The amount of duties charged varies depending on the type of goods and the category of the participant in foreign economic activity and is specified in the Common Customs Tariff of the Eurasian Economic Union (CET). A number of goods (cars, oil products) are subject to high import and export customs duties. Individuals who transport goods for personal use across the customs border are exempted from paying duties (for goods that are not goods for personal use, see Appendix No. 6 to Decision No. 107).

Value Added Tax (VAT)- This is a type of customs payments that is charged when goods are imported into the territory of the Customs Union. There are two types of VAT: 0%, 10% or 20% (until 12/31/18 it was 18%). The amount of VAT depends on the type of goods (preference is provided for some goods - 0%).

excise tax- this is a kind of indirect taxes and is imposed on excisable products (petroleum products, cars, alcohol and tobacco products), that is, on goods for which the demand does not change due to an increase or decrease in their cost.

Customs duties- these are mandatory payments collected for the performance by the customs authorities of customs operations related to the release of goods, customs escort of vehicles, as well as for the performance of other actions of art. 47 TC EAEU (formerly).

Calculation of customs payments and their methods

- this is a complex value, consisting of several types of mandatory customs payments: customs clearance fee, excise duty, duty and VAT, which is calculated depending on the type of product according to its TN VED code according to the customs tariff of the customs union.

Calculator for calculating customs payments

customs value

Customs duty rate %

An example of calculating the customs payment:

If the value of the goods is 1200 dollars, provided that the duty on it is 10% and VAT 20%, the customs payment will be calculated as follows:
accrual basis 1200 dollars (80400.00 rubles at the exchange rate of the Central Bank of the Russian Federation at the time of filing the declaration*)
1) customs clearance fee RUB 375.00
2) 10% duty RUB 8040.00
3) 20% VAT RUB 17,688.00 (80400.00 + 8040.00 = RUB 88440.00 * 0.20 = RUB 17688.00)

The total amount of the customs payment paid to the customs will be 389.59 US dollars or 26,103.00 rubles at the exchange rate of the Central Bank at the time of filing the declaration.

The total cost of the goods when imported into the Russian Federation, taking into account the payment of customs duties, will be 1,584.00 US dollars or 106,128.00 rubles.
(1200,00 + 389,59 = $1584.59 or 80400.00 + 26103.00 = 106128.00 rubles. )

Settlement by type of payment
View	Accrual basis (rub.)	Accrual basis (USD)	Bid %	The amount of customs payments at the time of registration in rubles.	The amount of customs payments in the currency of the contract (USD)
customs duty	RUB 80400.00	1200,00 $
Duty	RUB 80400.00	1200,00 $
excise tax	is not a subject to a tax	is not a subject to a tax
VAT	RUB 88440.00	1320,00 $		RUB 17688.00
The customs payment will be:				RUB 26103.00	$389.59

* - In our example, the exchange rate of the Central Bank at the time of registration of the declaration is taken at the rate of 67 rubles per 1 US dollar

Attention! Customs payments are paid in the currency of the country in which the customs clearance of the goods takes place.

The calculation of customs duties can be made only after the customs value of the declared goods is known. The customs value of the goods (TCT) is the sum of the value of the goods and the cost of its delivery to the customs border (customs union when importing). If the cost of transportation can be obtained from the carrier company, then the declarant can obtain the cost of goods from the contract (agreement) of a foreign trade transaction.

6 methods for determining customs value

Exist 6 methods determining the customs value of goods of the Customs Code of the EAEU Chapter 5 (previously see the Agreement of January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union”) ():

1. According to the value of the transaction with the imported goods. This is the most commonly used method for assessing the customs value of goods (CT). It is determined on the basis of the value of the foreign trade transaction at the time the goods crossed the customs border, including the costs (for transportation, insurance and licensing) incurred by the declarant until the moment the goods crossed the customs border.

2. By the value of the transaction with identical goods. ST is determined based on the analysis of transactions for similar goods. The method is applicable only when the compared products:

• Were sold for import into the territory of the Russian Federation;
• Were imported at approximately the same time as the goods being valued (not earlier than 90 days prior to the importation of the goods being valued);
• Were imported in approximately the same quantity and on the same commercial terms, which is the item being valued. If identical goods were imported in a different quantity and under different conditions, the declarant adjusts their prices taking into account these factors and must document the validity of such calculations to the customs inspector. If, when applying this method, more than one transaction value for identical goods was revealed, then the lowest of them is taken as the basis for determining the customs value of the declared goods.

3. By the cost of a transaction with homogeneous goods. This method definition of ST is similar to the second method, but differs in that it analyzes transactions with homogeneous goods, that is, goods that are not completely identical, but have a sufficient number of similar characteristics and consist of similar components, which allows such goods to perform similar functions and be commercially interchangeable with the declared goods.

4. Based on cost subtraction. The ST valuation method is based on the cost at which homogeneous or identical goods were sold by the largest aggregated batch in the territory of the Russian Federation, minus such costs as payment of customs duties, costs of transporting goods and selling them, etc.

5. Based on the addition of value. ST is determined on the basis of the estimated value of the declared goods. The estimated value of the goods is determined by adding:

• Manufacturing costs and costs for the production of goods;
• Amounts of profit and commercial expenses;
• transportation costs;
• loading and unloading costs;
• Insurance costs.

6. Backup method. The size of ST is determined on the basis of expert estimates. To make an assessment of the TST, experts study the value of the transaction for the imported product, compare it with the prices at which the imported product is sold in the country under normal conditions of trade and competition.

To assess ST, the declarant may need the following documents: a direct contract with the plant, documents confirming the fact of payment for the goods, export declaration, invoice, price list of the plant, an annex to the contract with prices, the official website of the plant with prices and articles matching the data indicated in a foreign trade contract.

Based on the customs value of the goods, the amount of customs duty is determined. The amounts and types of customs duties are defined in the Common Customs Tariff of the EAEU (CCT EAEU). The customs tariff provides for three types of rates:

• ad valorem– The rate is a fixed interest rate. The amount of customs duty is determined depending on the customs value of the goods (the cost of the goods + the cost of delivering the goods to the border);
• specific- the amount of the duty is strictly fixed and is imposed on a unit of goods (liter, kilogram, etc.);
• Combined– the rate combines both ad valorem and specific types of rates. When calculating customs duties, the duty, the amount of which is greater, is subject to payment.

In addition to customs duties, customs collect VAT, excise and other customs duties.

VAT, according to Article 164 of the Tax Code of the Russian Federation, there are two types: 10% and 20% (According to Law No. 303-FZ, from 2019).

excise taxes are also determined in accordance with the Tax Code of the Russian Federation (see article 193 of the Tax Code of the Russian Federation, part 2).

Types and rates customs fees are established by the internal legislation of the Member States of the Customs Union. Customs fees include:

• Customs clearance fee - the amount is established by the Government of the Russian Federation ();
• Fee for customs escort (the amount of customs payments depends on the distance of the cargo movement);
• The fee for storing cargo in a customs warehouse, in accordance with paragraph 3 of Article 47 of the Customs Code of the EAEU (formerly paragraph 3 of Article 72 of the Customs Code of the Customs Union), the amount of customs fees cannot exceed the approximate cost of expenses of customs authorities for performing actions in connection with which a customs fee is established.

Fee rates for customs clearance of goods

(including 25% discount for electronic declaration)

Also, customs payments include all kinds of penalties and fines accrued for delay or evasion of customs payments.

Customs payments are paid in the currency of the country in which the customs clearance of the goods takes place.

Evasion of customs payments

Evasion of customs payments is unacceptable and is punishable by fines, penalties and even administrative arrest.

However, the Customs Code of the EAEU provides for cases when the amount of customs payments can be significantly reduced. We are talking about benefits for the payment of customs duties.

Benefits for the payment of customs duties

Tariff preferences- exemption from payment of import customs duties in respect of goods originating from countries that form a free trade zone together with the Russian Federation, or have signed agreements aimed at creating such a zone, or a reduction in the rates of import customs duties in respect of goods originating from developing or least developed countries countries using the unified system of tariff preferences of the Customs Union (Article 36 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the Customs Tariff”).

Tariff benefits- These are benefits for the payment of customs duties. They apply to goods produced in countries that have an agreement with the Russian Federation on the mutual provision of tariff preferences and benefits.

Tax benefits. These benefits, for example, include VAT benefits when importing into the territory of the Russian Federation imported goods related to technological equipment, analogues of which are not produced in Russia (Article 150 of the Tax Code of the Russian Federation).

Sizes and types privileges for the payment of customs duties are determined by the internal legislation of the member states of the Customs Union.

Payment of customs duties - procedure and terms

The obligation to pay customs duties is assigned to the declarant in accordance with Article 50 of the Customs Code of the EAEU (previously see). After calculating customs payments, the declarant deposits funds to the account of the customs authority, which carries out customs clearance of the declared goods. Individuals can deposit funds through specialized terminals in the territory customs post(in the presence of). Legal entities can use a customs card or a card of the Round payment system, which allows making customs payments without delay.

Terms of payment of customs duties. Customs payments are paid by the declarant in the form of an advance payment. They must be credited to the account of the customs authority before the submission of the customs declaration.

Return of customs payments

In case of overpayment of customs payments, the declarant has the right to apply to the customs authority with a written application for the return of overpaid funds. Documents confirming this fact must be attached to the application.

Do you want to make an accurate calculation of customs payments? – We will help you!

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

Under customs and tariff regulation should be understood as a set of customs and tariff measures used as national trade and political tools for regulating foreign trade, protecting national producers in the domestic market, regulating the structure of exports and imports of goods, as well as replenishing the revenue side of the federal budget.

Customs tariff. The classic tool for regulating foreign trade is customs tariffs, which, by the nature of their action, are economic regulators of foreign trade. In accordance with Art. 2 of the Law of the Russian Federation "On the customs tariff" the customs tariff of the Russian Federation is a set of customs duty rates (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity (TN VED).

The customs tariff applies to the importation of goods into the customs territory of the Russian Federation and the exportation of goods from this territory.

The FEACN specifies the rates of customs duties levied on the import and export of goods and vehicles through the customs territory of the Russian Federation.

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The elements of the customs tariff are: customs duties, their types and rates, system of goods grouping, customs value of goods and methods of its determination, tariff privileges, preferences and privileges.

customs duty- this is a mandatory fee (payment) collected by the customs authorities when goods are imported into the customs territory of the country or when they are exported from this territory and is an integral condition for such import or export. Payment of customs duty is mandatory and is ensured by measures of state coercion.

There are a number of economic functions of customs duties:

protectionist - to protect national production from the influx of foreign goods into the country;

preferential - to stimulate the import of goods from certain countries and regions;

statistical - for more accurate accounting of foreign trade turnover;

equalization - to equalize prices for imported goods and locally produced goods.

The most noticeable function of customs duties is their price-forming role - the creation of a cost barrier that raises the price of imported goods and creates a gap in the level of prices for goods in different countries. The importance of duties as a factor that raises the price of a foreign product is different for individual products. For some (raw materials, some types of semi-finished products), it is usually small, for others (finished industrial products and agricultural goods) it is significant. Customs duty is the first and often the main factor that raises the price of a particular foreign product when it moves to the domestic market of the country. However, the pricing role of the duty does not end there. The fact is that, by creating a difference in the prices of specific goods on the world and domestic markets, the duty affects the general level of commodity prices in the country. It allows national producers to increase the overall level

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Considering the customs duty as an ordinary tax levied to replenish the revenue side of the budget is far from being justified from the point of view of the generally recognized principles and norms of international law.

Thus, according to the principles and norms of the GATT, the customs duty is a trade and political instrument, the main purpose of which is the operational regulation of foreign trade turnover. Customs duty is primarily not a fiscal, but a price category that acts as a regulator of foreign trade operations either in the direction of protectionism or in the direction of free trade. The introduction of customs duties is aimed at protecting the interests of domestic producers, ensuring an optimal ratio between imports of similar foreign goods that compete with domestic production of goods.

Customs duty rate- this is the monetary amount of the payment specified in the customs tariff, subject to collection by the customs authorities for a specific product imported into the customs territory of Russia or exported from its customs territory. The rates of customs duties are determined by the Government of the Russian Federation, are unified and are not subject to change depending on the persons moving goods across the customs border, types of transactions and any other factors.

Types of duty rates. There is the following classification of customs duties depending on the method of their calculation.

By way of collection:

ad valorem duties- calculated as a percentage of the customs value of goods subject to customs duty.

The ad valorem duty is the most commonly used among the duties used in international trade due to the simplicity of its calculation, greater compliance with the principles, norms and rules of international trade, and the ability to serve as a tool for comparing the degrees of market protection.

The calculation of customs duty in respect of goods subject to duty at ad valorem rates is made according to the formula:

With PA - T with x P BUT < 100% где С ПА - сумма таможенной пошлины;

T - customs value of goods, rub.; P d - the rate of customs duty, established as a percentage of the customs value of the goods.

specific duties- are charged in the established amount per unit of goods subject to customs duty. Specific duties, along with combined duties, form the peak rates of customs tariffs and serve as a tool to protect the domestic market.

Customs duty in respect of goods subject to duty at specific rates is calculated according to the formula:

With PS =B t >< P c >< To E"

where C ps - the amount of customs duty;

In t - quantitative or physical characteristics of the goods

in kind; P c - the rate of customs duty in euros per unit of goods; To E - the euro exchange rate set by the Central Bank of the Russian Federation.

When calculating the amounts of customs duties levied at specific rates established in euros per kilogram of the mass of goods, or combined rates with a specific component in euros per kilogram of the mass of goods, the mass of the goods is used as the basis for calculation, taking into account its primary packaging, which is inseparable from the goods until its consumption and in which the product is presented for retail sale.

combined duties (combined 1 yi1u), combining both of the above types of calculation of the amount of customs duty, that is, calculated as a percentage of the value of the taxable goods with the addition of a certain amount of money tied to the natural (physical) volume of the goods. Combined duties usually form the peak rates of customs tariffs and serve as a tool to protect the domestic market.

Ad valorem duties are similar to a proportional sales tax and are usually applied when taxing goods that have different quality characteristics within the same product group. A positive feature of ad valorem duties is the maintenance of the same level of protection of the domestic market, regardless of fluctuations in product prices, only budget revenues change.

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.

In world practice, customs duties, depending on the direction of movement of goods, are divided into import (import), export (export) and transit.

Import duties 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 duty used by all countries in the world to protect national producers from foreign competition.

Export duties applicable to export goods when they are released outside the customs territory of the state. They are usually used in case of large differences in the level of domestic regulated prices and free prices on the world market for individual goods. Their goal is to reduce exports and replenish the budget.

transit fees, which are currently practically nowhere, including in Russia, are not used, are levied on goods transported through the customs territory of the country in transit to other countries, and serve, as a rule, as a kind of regulator to curb transit cargo flows. They are used primarily as a means of a trade war.

In a separate group, it is customary to single out the so-called seasonal and special types of customs duties used to protect the domestic market from the import of a certain type of product or types of goods.

Seasonal fees. According to Art. 6 of the Law "On the Customs Tariff" for the operational regulation of the import and export of goods, the Government of the Russian Federation may establish seasonal duties. In this case, the rates of customs duties provided for by the customs tariff shall not apply. Validity of seasonal duties cannot exceed six months in a year.

For the purpose of operational regulation of foreign trade operations, customs and tariff regulation of foreign trade operations with the help of seasonal duties is limited in time. Seasonal duties apply to agricultural products and certain other goods. They are associated with seasonal prices, which are purchase and retail prices for certain agricultural products (vegetables, fruits, potatoes), which change cyclically over the seasons. Seasonal differentiation of prices is carried out taking into account differences in production costs and the ratio of supply and demand for such goods.

Effective protection of the interests of domestic consumers and producers from the adverse effects of the world market requires an immediate response of customs legislation to significant seasonal fluctuations in prices for agricultural and other goods.

The mechanism for using seasonal duties assumes that during the period of their validity, the rates of customs duties established for these commodity items in the customs tariff are not applied.

Customs duties in terms of their economic content and nature of action are related to cost, market regulations

tori of foreign trade turnover. Like any tax, a duty increases the price of a product and reduces its competitiveness. However, behind the outwardly simple and monosyllabic action of the duty on foreign trade, complex and multifaceted processes are hidden, the generator of which is customs taxation.

The economic role of import duties is primarily related to the fact that, by influencing the prices of goods and fencing off national markets from world markets, they, by raising the level of domestic prices, actively influence the accumulation of capital, the rate of development and the rate of profit of individual sectors of the economy, level out differences in national and international production conditions. In other words, customs policy affects the most essential aspects of national production.

The level of customs taxation is not the same in different states. However, a certain pattern when comparing duty rates for the same goods in different countries can be traced quite clearly - duties in developing countries are significantly higher than in developed countries. This is due to the fact that developing countries, with the help of customs taxation, protect certain sectors of their national economy, contributing to their accelerated development.

According to Professor I. I. Dumoulin, fees can be classified as follows:

Customs duties by object of taxation are divided into two groups: import customs duties and export customs duties.

Import customs duties are charged on imported goods as a condition for their release into free circulation on the domestic market of the country. This group applies to all countries. They are subject to more than 80% of goods imported by all countries of the world. They play different roles in the economies of different countries. In most cases, this role is trade-political, with their help the import of foreign goods is regulated, the tasks and goals of trade policy are implemented. In most developing countries, import customs duties play a significant fiscal role and often serve as the main source of government budget revenues. Characteristically, as the economic development of the country, the fiscal role of customs duties falls. For example, in the United States at the end of the 19th century, more than 50% of all budget revenues were covered by import duties. Now this share is 1.5%.

Export customs duties are duties that are levied on exported goods. Export customs duties are usually applied by those countries that occupy a leading position in world trade in certain goods. The export duty in this case is a kind of rent levied from the foreign buyer of the goods due to some increase in the export price of the goods. In modern trade and political practice, export duties are applied extremely rarely.

By way of collection There are four types of customs duties: ad valorem, specific, alternative and combined.

Ad valorem rates are charged as a percentage of the customs value of taxable goods (for example, 15% of the customs value of a car). Ad valorem duty is the simplest method of calculating the monetary value of the duty. They are the most common types of customs duties. In most countries of the world, about 90% of the range of imported goods is subject to ad valorem duties. Ad valorem duty rates also facilitate the process of negotiations on the mutual reduction of customs barriers, since they provide a simple and clear basis for comparing the level of duty imposed on goods.

Specific Rates - these are duties, the amount of which is set in monetary units per unit of taxable goods (20 dollars per ton of cargo, one dollar per liter of wine, etc.). Specific duties are not directly related to the price of goods, and the cash income from their collection depends only on the volume of imported or exported goods. At first glance, the differences between ad valorem and specific duties are purely technical. However, in customs business there are always trade, political and economic goals behind organizational and technical differences. Ad valorem and specific duties behave differently when prices change. When prices rise, ad valorem duties rise in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties are more effective than specific ones. And when prices fall, specific rates become more stable, and the degree of their protectionist protection increases. Due to price volatility and differences in prices in different countries for the same goods, specific duty rates are difficult to compare in trade negotiations. Therefore, within the framework of the WTO, there is a recommendation addressed to all countries of the world - to gradually change specific duty rates to ad valorem rates.

Alternative duty rate contains both ad valorem and specific duties, with the note that the one that gives the highest customs duty is charged (for example, $ 20 per ton of cargo or 10% of the price of the goods, whichever is higher).

Combined duty rates combine both types of customs taxation (for example, 15% of the customs value of the goods, but not more than 20 dollars per ton).

By the nature of the charge customs duties include minimum, maximum and preferential duty rates.

Maximum duty rates are established on the basis of unilateral decisions of the state authorities of the country. They are usually autonomous in nature and are the upper limit of the level of customs taxation that the country's executive branch can apply.

Minimum duty rates - these are, as a rule, duty rates that apply to goods of those countries that enjoy the most favored nation treatment. Usually these duty rates have a so-called conventional(contractual) character. These rates are established on the basis of bilateral or multilateral agreements and apply for as long as these agreements are in effect.

Preferential duty rates - these are lower duty rates than the minimum. These duty rates, as a rule, are established by a unilateral decision of the government of the country introducing them. Preferential duty rates in modern conditions are applied in two directions: they are used by developed countries in relation to goods imported from developing countries, and they are used by developing countries in trade with each other. According to the UN decision, for goods originating from the least developed countries, developed countries apply zero duty rates. Each country granting preferential duty rates to another country generally restricts the product line in terms of preferential duty rates.

It should also be noted that the so-called seasonal duty rates. These duty rates are usually applied to agricultural products in order to protect national production. Their value varies depending on the time of year (for example, 20% of the cost of imported strawberries in July-August and 10% in the rest of the year).

In the last decade, the so-called tariff quotas, which provide for different rates of duties on goods imported within the framework of the tariff quota and outside it. For example, the duty rate for wheat in the country is 20% of the price of the goods. A tariff quota is set at 20,000 tons with a duty rate of 10%. This means that the first 20,000 tons of wheat will be subject to a 10% duty rate. Subsequent importation is subject to a 20% rate. In other words, a tariff quota is a predetermined quantity of a good (quota) that can be imported at a predetermined lower rate of duty. Tariff quotas are widely used as an instrument of agrarian protectionism.

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 - accrued in fixed amount per unit of taxable goods (for example, $10 per ton);

combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than 10 dollars per ton).

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. are the predominant form

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 case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and is aimed at reducing exports and replenishing 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 are applied for operational regulation international trade seasonal products, especially agricultural products. Usually, their validity cannot exceed several months a year, and for this period the regular customs tariff on these goods is suspended;

anti-dumping - duties that are applied in case of importation into the territory of the country of goods 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 the national producers of such goods.

Origin:

Autonomous - duties introduced on the basis of unilateral decisions of the state authorities of the country. 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 of customs duties are set by the relevant department (usually the Ministry of Trade, Finance or Economy) and approved by the government;

conventional (contractual) - duties established on the basis of a bilateral or multilateral agreement, such as the General Agreement on Tariffs and Trade (GATT), or agreements on a 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 finished products from developing countries. Russia, like many other countries, does not levy customs duties on imports from developing countries at all.

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 of state 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 taxation to which a country is subjecting 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 components and parts of these goods. The practice of tariff negotiations within the framework of the GATT, and now in the WTO, has led to the emergence of several more types of customs duties. First of all, these are the so-called "linked bets". Binding (consolidation) of duty rates means the obligation of the state not to increase the level of customs taxation above the obligation assumed. Bound rates are the maximum rates of duties that a country party to the Agreement is entitled to apply under the Agreement. At the same time, the state has the right to use lower rates of duties, called "actually applied rates". Currently, most WTO members have tied rates on almost all imported goods.

Customs duty rates

and the order of their establishment

In accordance with Article 4 of the Federal Law "On the Customs Tariff", the following types of duty rates are applied in the Russian Federation:

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

specific, charged in the prescribed amount per unit of taxable goods;

combined, combining both named types of customs taxation.

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 cases provided for by the Law on Customs Tariff.

The rates of import customs duties are determined by the Government

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Article 319 Cases when customs duties, taxes are not paid

1. When goods are moved across the customs border, the obligation to pay customs duties and taxes arises:

1) when importing goods - from the moment of crossing the customs border;

2) when exporting goods - from the moment of filing a customs declaration or performing actions directly aimed at exporting goods from the customs territory of the Russian Federation.

2. Customs duties and taxes are not paid if:

1) in accordance with the legislation of the Russian Federation or this Code:

goods are not subject to customs duties, taxes;

in relation to goods, a conditional full exemption from customs duties and taxes has been granted - for the duration of such exemption and subject to the conditions in connection with which such exemption was granted;

2) the total customs 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) prior to the release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by this Code, foreign goods turned out to be destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear or loss under normal conditions of transportation, storage or use ( operation);