See pages where the term customs revenue is mentioned. The Customs Service as the Administrator of State Budget Revenues
CUSTOMS REVENUES
one of the income items of the state budget. They are formed as a result of customs taxation of goods crossing the country's border and consist of customs duties, border tax levies, fines and proceeds from the sale of goods confiscated by customs. In addition to performing economic and fiscal functions, the expenses of the state customs authorities themselves are covered from CUSTOMS REVENUES. For these purposes, special customs fees may be levied - licensing, statistical, parcel post, stamp, as well as sanitary fees, etc. In modern conditions, special customs fees are often used as a means of indirect protectionism.
Dictionary of financial terms. 2012
See also the interpretation, synonyms, meanings of the word and what is CUSTOMS REVENUE in Russian in dictionaries, encyclopedias and reference books:
- CUSTOMS REVENUES
- Receipt of monetary fees for customs procedures into the revenue line of the state budget. etc. are formed as a result of customs taxation of goods ... - CUSTOMS REVENUES
- Receipt of monetary fees for customs procedures into the revenue line of the state budget. Etc. are formed as a result of customs taxation of goods ... - INCOME
the most important economic indicator of the work of enterprises, firms and other organizations, reflecting their financial receipts from all types ... - CUSTOMS
FORMALITIES - execution by a person moving goods across the customs border of a given country and vehicles, necessary procedures, including the passage of veterinary, phytosanitary, ... - CUSTOMS in the Dictionary of Economic Terms:
CHARGES FOR STORAGE OF GOODS - a type of customs fees for storage of goods and vehicles in customs warehouses and warehouses of temporary ... - CUSTOMS in the Dictionary of Economic Terms:
CHARGES FOR CUSTOMS ACCEPTANCE OF GOODS - a type of customs fees that are levied in the amount determined by the State Customs Committee Russian Federation on … - CUSTOMS in the Dictionary of Economic Terms:
CUSTOMS CLEARANCE CHARGES - a type of customs duties in national and (or) foreign currency, levied for customs clearance goods or ... - CUSTOMS in the Dictionary of Economic Terms:
CHARGES - mandatory and optional, permanent and temporary contributions (statistical, stamp, license, parcel post, for sealing, stamping, storage and safety of goods ... - CUSTOMS in the Dictionary of Economic Terms:
PROCEDURES - monitoring compliance with the procedure for moving goods and property; inspection of items; registration of customs documents; imposition of customs security; examination … - CUSTOMS in the Dictionary of Economic Terms:
CRIMES - smuggling, deliberate evasion of customs payments, illegal currency transactions and other acts with currency values, the commission of which ... - CUSTOMS in the Dictionary of Economic Terms:
OFFENSES - see CUSTOMS RULES VIOLATION ... - CUSTOMS in the Dictionary of Economic Terms:
PAYMENTS - different kinds customs duties, taxes, customs duties, payments and other payments levied in the prescribed manner customs authorities Russian ... - CUSTOMS in the Dictionary of Economic Terms:
BODIES OF THE RUSSIAN FEDERATION - law enforcement agencies of the Russian Federation that are part of a unified system, directly carrying out customs business in the Russian Federation. Into a single system ... - CUSTOMS in the Dictionary of Economic Terms:
BENEFITS - advantages in the form of reduction or elimination of customs duties and restrictions provided to individual states, legal entities and individuals. V … - CUSTOMS in the Dictionary of Economic Terms:
LABORATORIES - laboratories created by the State Customs Committee of the Russian Federation to conduct examinations and research of goods in customs ... - CUSTOMS in the Dictionary of Economic Terms:
INCOME - receipt of monetary fees for customs procedures in the state budget revenue line. Etc. formed as a result of customs taxation of goods, ... - INCOME in the Dictionary of Economic Terms:
EXTRAORDINARY - see EXTRAORDINARY INCOME ... - INCOME in the Dictionary of Economic Terms:
FISCAL - see FISCAL INCOME ... - INCOME in the Dictionary of Economic Terms:
CUSTOMS - see CUSTOMS REVENUES ... - INCOME in the Dictionary of Economic Terms:
REAL - see REAL INCOME ... - INCOME in the Dictionary of Economic Terms:
PRIMARY INCOME - see PRIMARY INCOME ... - INCOME in the Dictionary of Economic Terms:
PUBLIC - see PUBLIC REVENUES ... - INCOME in the Dictionary of Economic Terms:
FUTURE PERIODS - funds received in reporting period, but related according to accounting statements to future reporting periods. This is forward received ... - CUSTOMS
Customs duties - T. (according to the old times - customs, from the Tatar word tamga - seal) duties belong to the number of indirect taxes and represent ... - INCOME in the Encyclopedic Dictionary of Brockhaus and Euphron:
or Desires - a cape to the north-east. extremity of Novaya Zemlya Island. It got its name from the fact that only people reach it ... - CUSTOMS
CUSTOMS DUTIES, den. collection from goods, property and valuables passed through the border under the control of customs; type of indirect tax. Are divided into … - CUSTOMS in the Big Russian Encyclopedic Dictionary:
CUSTOMS BOOKS, 16th century in Russia - 1754 at local customs; daily records (results of inspection, appraisal of goods, payment ... - INCOME in the Big Russian Encyclopedic Dictionary:
STATE INCOME, state income used to carry out its functions. Ch. arr. at the expense of taxes, incl. income tax, loans ... - INCOME
or Desires? a cape at the northeastern tip of Novaya Zemlya Island. It got its name from the fact that ships only reach it ... - INCOME in the Thesaurus of Russian Business Vocabulary:
Syn: see ... - INCOME in the Thesaurus of the Russian language:
Syn: see ... - INCOME in the dictionary of Synonyms of the Russian language:
Syn: see ... - CUSTOMS PAYMENTS in the One-Volume Large Law Dictionary:
- CUSTOMS PAYMENTS in the Big Legal Dictionary:
- all types of payments levied by the customs authorities of the Russian Federation when moving goods and vehicles across the customs border, as well as in ... - CUSTOMS RATES in the Dictionary of Financial Terms:
a systematized list of goods subject to duties. CUSTOMS RATES are the classic means of nationwide import management. Usually CUSTOMS RATES are set at the national level, ... - CUSTOMS DUTIES in the Dictionary of Financial Terms:
monetary collection levied by the state through a network of customs offices on goods, property and valuables when they cross the country's border. There are imported, ... - IMPORT CUSTOMS DUTIES in the Dictionary of Financial Terms:
according to the legislation of the Russian Federation, they are established as a percentage of the customs value of imported goods and are paid in rubles with recalculation of the customs value of the goods ... - CUSTOMS DUTIES in the Encyclopedic Dictionary of Brockhaus and Euphron:
I T. (in the old way - customs from the Tatar word tamga - seal) duties belong to the number of indirect taxes and are ... - MONASTERY GAMBLES AND INCOME in the Encyclopedic Dictionary of Brockhaus and Euphron:
(in Russia). - V.A.Milyutin does not admit the existence of the land. possessions of monasteries earlier than the 11th century; prof. M. Gorchakov believes that ... - CUSTOMS DUTIES in the Brockhaus and Efron Encyclopedia:
? T. (in the old way? Customs from the Tatar word tamga? Seal) duties belong to the number of indirect taxes and are ... - MONASTERY GAMBLES AND INCOME in the Brockhaus and Efron Encyclopedia:
(in Russia) . ? V.A.Milyutin does not admit the existence of the land. possessions of monasteries earlier than the 11th century; prof. M. ... - CUSTOMS
(from tamga), a government agency that controls the carriage of goods (including baggage and mail) across the state border and ... - THE USSR. FINANCE AND CREDIT in the Great Soviet Encyclopedia, TSB:
and credit Essence and purpose of finance. The finances of the USSR are a system of economic relations through which systematic education, distribution and ... - THE USSR. WELFARE OF THE PEOPLE in the Great Soviet Encyclopedia, TSB:
of the people A steady rise in the standard of living of the people is a regularity of socialist society, an expression of the basic economic law of socialism. This is an economic necessity, ... - FISK IN JURISPRUDENCE in the Encyclopedic Dictionary of Brockhaus and Euphron:
(in the era of the Roman Empire). The meaning of the word and the evolution of the concept. The original meaning of the word fiscus is a basket, mainly one where money was kept, ... - COMMERCIAL AND INDUSTRIAL STATISTICS in the Encyclopedic Dictionary of Brockhaus and Euphron:
aims to clarify the general course of development of industry in a given country, or at least the most significant and characteristic manifestations of this development. ... - CUSTOMS RATE in the Encyclopedic Dictionary of Brockhaus and Euphron:
I The word "tariff" comes from the name of the small town of Tarifa (see) near the Strait of Gibraltar. During the dominion over both sides of the strait ... - STATE LISTING in the Encyclopedic Dictionary of Brockhaus and Euphron:
I is a countable expression, for a certain period of time, of a plan for conducting a financial economy. In this sense, R. is only the application of the budgetary law ...
CUSTOMS PAYMENTS AS A SOURCE OF FORMATION OF INCOME
MODERN STATE
ATROSHCHENKOVA Irina Sergeevna
Resume: the article is devoted to the disclosure of the economic and legal content of customs payments in modern Russia. The author reveals precisely the financial content of income from foreign economic activity as a significant component federal budget.
Annotation: article is devoted disclosing of the economic and legal maintenance of customs payments in modern Russia. The author the financial maintenance of incomes of foreign trade activities as a considerable component of the federal budget reveals.
Key words: finances, financial activity, federal budget revenues, customs regulation, customs payments, foreign trade regulation.
Key words: the finance, financial activity, incomes of the federal budget, customs regulation, customs payments, the foreign trade.
One of the most dynamically developing spheres of life is international economic relations. The constant processes taking place in the world economy directly affect the interests of the absolute majority of the developed countries of the world, which undoubtedly creates the need for state regulation of foreign economic activity.
Since the Russian Federation is currently a party to an interstate agreement1 on the creation of a single customs space, also signed by Belarus and Kazakhstan, customs regulation in the customs union is carried out in accordance with the customs legislation of the customs union, namely, the Customs Code of the customs union, international treaties of the member countries of the customs union and decisions of the commission of the customs union.
One of the goals of customs regulation of foreign trade, as well as control over the movement of goods across the customs border of the customs union, is, first of all, for Russia to receive income from imports and exports, the percentage of which is significant in the state budget of the country.
Such receipt of funds is realized through the collection of taxes, customs duties, fees and other payments, that is, through the collection of customs payments.
As for the customs payments directly, today there is no generally accepted and unambiguous definition of such a concept. Moreover, even in the provisions of the main legislative act governing customs regulation in the customs union, that is, in the Customs
1 Agreement on the creation of a single customs territory and the formation of a customs union dated 06.10.2007 No.
the female code of the Customs Union2, the meaning of this concept is not disclosed.
In the Russian scientific literature, one can find many opinions regarding the meaning of the term "customs payments". So in two works of V.G. Svinukhov. gives two completely different definitions of one term. In one of the works, customs payments are understood as a mandatory fee, which is subject to collection by customs authorities upon import or export of goods and which is a prerequisite import or export of goods 3. In another work, the meaning of the concept of customs payments implies taxes and fees levied by customs authorities that are directly related to the movement of goods across the customs border, while the payment of which is an essential condition for the application of customs procedures ”4.
Another Russian author, V.Yu. Zhukovets, interprets the concept of customs payments as the totality of all payments payable by a person in mandatory customs authorities for moving goods across the customs border of the customs union 5.
E.V. Romanova gives a different definition: customs payments are customs duties, value added tax, excise duty, customs duties and other payments that are provided for by the current customs legislation and which are collected by customs authorities in the prescribed manner for the implementation of customs
2 Customs Code of the customs union (annex to the Treaty on the Customs Code of the customs union, adopted by Decision Interstate Council of the EurAsEC dated November 27, 2009 No. 17).
3 Svinukhov V.G. Customs and tariff regulation of foreign economic activity. M., 2004.S. 35.
4 Svinukhov V.G. Customs business. M., 2005.S. 251.
5 Zhukovets V.Yu., Customs law in questions and answers. M., 2005.S. 98.
Legal science. 2011. No. 3
tariff regulation of foreign trade activities of the Russian Federation ”6.
The point of view of S.V. Khalipov, who in his work considers all taxes and fees to be customs payments, the duty of collection of which is attributed to the powers of the customs authorities of the Russian Federation7.
V.G. Draganov proposes to consider customs payments as monetary funds that are subject to collection by the customs authorities of the Russian Federation from persons directly involved in the movement of goods across the state customs border, equating customs payments to customs revenues in a certain sense8.
O. Yu. Bakaeva gives her own definition of customs payments, meaning by them compulsory payments, which act as tax and non-tax revenues to the federal budget, collected by the customs authorities in the prescribed manner and payable when goods are moved across the customs border of the customs union9.
Based on the above different points of view of Russian authors, it should be noted that customs payments are collected by customs authorities cash from persons participating in the movement of goods and vehicles across the customs border of the customs union. The legal aspects of the accrual, collection and payment of customs payments are regulated by the Customs Code of the customs union.
Customs payments are subject to collection from individuals, legal entities and entrepreneurs without education legal entity... According to the current customs legislation of the Russian Federation, declarants or other persons who are obliged by the Customs Code of the customs union or international treaties of the member states of the customs union to pay such payments can act as payers of customs payments.
Customs payments are paid, depending on their type, in the state currency of the Russian Federation or in foreign currency, the rates of which are quoted The central bank Russian Federation. If it is necessary to convert foreign currency into the currency of a country - a member of the customs union, then the exchange rate that is established by the legislation of this country and which is valid at the time of registration is subject to
6 Romanova E.V. Customs payments. SPb, 2005.S. 29-30.
7 Khalipov S.V. Customs law. M., 2004.S. 47.
8 Draganov V.G. Fundamentals of customs. M., 1998.S. 330.
9 Bakaeva O.Yu. Legal regulation financial activities ta-
the authorized bodies of the Russian Federation. Saratov. 2005.S. 28.
customs declaration strata 10.
The deadlines for the payment of customs payments are determined based on the provisions of international treaties and the legislation of the countries - members of the customs union. However, the Customs Code of the Customs Union provides for the possibility of a deferral or installment plan for the payment of customs duties. In this case, the conditions, grounds, procedure for changing the timing of payment of customs duties are to be determined on the basis of international treaties of the members of the customs union, and taxes - the legislation of the country - a member of the customs union, to the budget of which the corresponding tax is paid.
In addition, in practice, there is an application of an advance customs payment, that is, the amount of money that the payer credits to the account of the customs authority against the future payment of customs payments. Such advance payments shall be payable in the currency of the country - a member of the customs union, in whose territory this payment will be used for payment purposes.
The situation on the return of overpaid customs payments is regulated by article 90 of the Customs Code of the customs union. So, overpaid export duties and taxes are refunded in the manner prescribed by the legislation of the country - a member of the customs union, where the payment of the corresponding payments occurred, and overpaid import duties are subject to refund on the grounds and in the manner determined by the legislation of the country - a member of the customs union, where the payment was made. duty, taking into account the peculiarities of international treaties of such a state.
Funds received from the payment or collection of customs payments are subject to transfer to the federal budget of the Russian Federation. At the same time, the amount of customs payments is influenced by a rather impressive list of various factors that differ depending on the specific types of customs payments.
In addition to the Customs Code of the Customs Union, the main legislative act governing the procedure for calculating and paying customs duties, as well as the cases of granting benefits when paying them, is the Law of the Russian Federation of 05.21.1993 No. 5003-1 "On Customs Tariff". However, in addition to the aforementioned laws governing the legal relations in question, it should also be noted the importance of numerous decrees of the Government of the Russian Federation, acts of the Federal Customs Service of the Russian Federation, the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation.
10 Customs Code of the Customs Union, Art. 78.
Going directly to the types of customs payments, it should be noted that article 70 of the Customs Code of the customs union establishes the following payments to be paid when goods are moved across the customs border of the customs union:
1) customs duty (which, in turn, is subdivided into import and export);
2) customs fees (which include fees for the commission of actions by customs authorities related to the release of goods, their customs escort and other actions provided for by law);
3) value added tax;
4) excise taxes.
At the same time, among the aforementioned customs payments, one should single out payments that have a tax nature of formation, namely, value added tax and excise tax, as well as non-tax revenues of the federal budget of the country, which include customs duties and customs duties11.
All types of customs payments have some common characteristics and features.
First, a common characteristic feature of all customs payments without exception is the need to classify them as customs legal relations as a consequence of the emergence of the obligation to pay them when goods are moved across the customs border. Thus, Article 80 of the Customs Code of the Customs Union regulates the occurrence and termination of the obligation to pay customs duties. By-
among other things, the principle of obligation is also contained directly in the very definitions of customs duties, taxes and fees.
Secondly, the consolidation at the legislative level of payers, the object of taxation, the procedure for collecting customs payments, their amounts, forms and terms of payment.
Third, the obligation to pay customs duties is ensured by the coercive force of the state. For violation of the order of payment of customs payments, the current legislation provides for liability.
Fourth, a special subject of collection of customs payments, namely the customs authorities, whose responsibilities are the collection of customs payments, control over the correctness of their calculation, as well as taking measures to enforce collection.
Fifth, the formation of the federal budget at the expense of the amounts of customs payments, since the funds to be paid are first transferred to the account tax authority, after which they are transferred to the budgetary system. It should be noted that more than one third of all revenues of the Russian federal budget consists of receipts from their payment12.
Having analyzed the essence, main features and characteristics of customs payments, we can conclude that customs payments act as the main instrument of state economic policy. Payment of customs duties is a fundamental condition for the implementation of transactions related to foreign trade.
11 Panskov V.G., Customs regulation of foreign economic activity in Russia: study guide. M .: Infra-M, 2008.
12 Svinukhov V.G., Okanova T.N. Taxation of participants in foreign economic activity. M .: Master, 2008.
After studying this chapter, you should be able to get an idea of:
on the essence, mechanism, consequences of customs regulation of foreign economic activity;
on the concept of customs duty, customs tariff;
on the functions and types of customs duties;
the specificity of customs duties as an indirect tax;
on the impact of customs duties on the economy and foreign trade;
on the specifics and main directions of the customs policy of the Russian Federation during the period of market transformations;
on the methodology for determining the customs value of goods and customs revenues of the state.
5.1. Customs regulation of foreign trade
Foreign trade activity is a special kind entrepreneurial activity in the field of international exchange of goods, works, services, information, results of intellectual activity.
Consequently, the participants in foreign trade are subject to the norms establishing the general regime of entrepreneurial activity, including the general tax regime. Along with this, there are also special norms of foreign trade legislation that take into account the specifics of entrepreneurial activity in the foreign trade sphere.
In the system of regulation of foreign economic relations, a priority place is taken by means of an economic nature, and first of all, customs and tariff means, on the basis of which export-import operations are carried out.
By levying customs duties on imports, which is a type of taxation, the importing state creates the prerequisites for an increase in prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.
There are two types of customs policy: (a) protectionism, characterized by a high level of customs duties on imported goods, and (b) free trade, the main feature of which is to encourage imports with minimal customs duties.
An important means of implementing customs policy is the customs tariff, which is a systematized list of duties on goods subject to duties and taxes.
Despite the rather deep theoretical substantiation of the expediency of free trade and its real price advantages for end consumers, today there is not a single country that, in one way or another, would not pursue a policy of protectionism in international trade.
The level of development of different countries cannot be equal, and there is no perfect competition in international trade. The following arguments support the policy of protectionism:
the temporary introduction of measures to restrain imports allows the creation and development of young industries, protecting them from international competition;
the introduction of protective measures is beneficial to local producers of goods that compete with imports;
protectionism can increase the level of employment and ensure the development of industries that supply raw materials and supplies to the "protected" industry;
you must always take care of achieving national security in a broad sense, and military-political invulnerability, which are usually associated with the elimination of the country's dependence on the supply of raw materials and food from abroad, the creation of its own defense industry.
Means of regulation foreign trade can take various forms, in particular, directly affecting the price of goods (customs duties, taxes, excise taxes and other fees, etc.) or limiting the value or quantity of incoming goods.
The most common means are customs duties (tariffs), the purpose of which is to obtain additional financial resources(usually for developing countries), regulation of foreign trade flows (more typical for developed countries) or protection of national producers (mainly in labor-intensive industries).
Import customs duties exist in almost all states. Exports are subject to duties only in rare cases. The applicable duty rates are collected in import and ex. tailor customs tariffs.
The impact of customs duties on the economy is ambiguous. In the short term, containment of imports contributes to the development or maintenance of national production. At the same time, the weakening of competition deprives production of long-term incentives for improvement and technical modernization. An industry for which tariff protection guarantees domestic sales at affordable prices falls into technical stagnation, gradually losing its ability to compete in foreign markets. As a result, the increase in the overall technical level of the national economy is also slowing down, as consumers purchase products that are outdated in terms of international quality. In addition, by overpaying for products in a given industry, they include these costs in production costs, which leads to an increase in the general level of prices.
The noted, it would seem, testifies in favor of the earliest possible abolition of the import tariff. Until recently, negotiations on the reduction of customs duties were the main focus of the General Agreement on Tariffs and Trade (GATT / WTO). Since the entry into force of the GATT, import customs duties in developed countries have been reduced by more than 3 / ,. and after the implementation of the agreements reached in the framework of the Tokyo Round negotiations, their average value was 4.7% [Babin, p. 39].
In principle, a complete abandonment of import customs tariffs is quite possible. This is due to the fact that goods are beginning to play an increasing role in international trade, the competitiveness of which is determined not so much by price as by factors of quality, novelty, and technological level.
At the same time, most developed countries seek to maintain customs protection to provide opportunities for the development of the least competitive industries and as a source of funds for the state budget. Developing countries are also not ready to abandon customs protection, considering it as a means of protecting their economies, which are not competitive in comparison with the national economies of developed countries.
At the same time, there is an inversely proportional relationship between the level of development of the country's economy and the level of customs taxation of imports. The more developed the economy, the generally lower the tariff rate. This is due to the fact that the country's competitiveness is quite high and there is no need, with rare exceptions, to protect the national market from similar foreign products with high customs duties,
Receiving income from the import customs tariff, the state has the financial capacity to restructure the economy. If, as a result of the competition of imported goods, certain industries cease to exist, then the organization of new industries, the fight against unemployment will require much more funds. To obtain the necessary funds, the state will either have to introduce additional taxes or resort to government loans.
The import customs tariff should be flexible, providing selective protection to some industries and opening the door to international competition for others. Currently, in most developed countries, the minimum import tariff is set for raw materials, higher tariffs are set for semi-finished products and the highest for finished products. Thus, the average rates of import customs duties in the USA, EU countries and Japan are respectively: (a) for raw materials 1.8%; 1.6 \%; 1.4 \%; (b) for semi-finished products 6.1%; 6.2 \%; 6.3 \%; (c) for finished products 7.0%; 7.0 \%; 6.4 \%. The average level of customs tariff rates in many developing countries varies between 38-40%.
Usage tariff system protection brings the desired results in following cases:
with a real restriction of imports and the creation of conditions for domestic producers for the development of production. Producers benefit from both increased sales and lower prices than imported goods;
when conducting a thorough analysis and electoral policy of setting high and low tariffs;
when the importing country has the power of monopsony1, in this case, the suppliers of products, as a rule, are forced to reduce prices, reduce or completely abolish their duties;
if the production of some domestic products is a matter of national prestige.
5.2. Customs duties, their functions and types
The customs duty performs three main functions: (a) fiscal, that is, the function of replenishing the revenue side of the state budget (applies to both import and export duties); (b) protectionist (defensive), designed to protect local producers from unwanted foreign competition (characteristic of import duties); (c) balancing, introduced to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices (inherent in export duties).
Customs duties can be classified according to various classification criteria. Here are some options for the classification of fees:
on the object of taxation: (a) imported; (b) export; (c) transit (imposed on goods transported in transit through the territory of a given country);
1 Monopsony is a market situation when one buyer is opposed to a large number of small producers.
by the method of collection: (a) ad valorem (calculated as a percentage of the customs value of goods); (b) specific (calculated in the prescribed amount per unit of taxable goods); (c) combined (combine both types of customs tax);
by the nature of origin: (a) autonomous (they are the maximum in size and apply to goods that originate from countries and their unions that do not enjoy most favored nation treatment in a given country); (b) conventional (applied to goods originating from countries and their unions that enjoy most favored nation treatment in this state; their sizes are established in accordance with international treaties and are minimal);
by specificity of application: (a) anti-dumping; (b) special; (c) compensatory; (d) preferential;
by time of action: (a) general; (b) temporary; (c) seasonal;
by the method of calculation: (a) nominal (this includes the tariff rates specified in the customs tariff); (b) effective (reflect the real level of customs duties on final goods, calculated taking into account the level of duties imposed on import units and parts of these goods);
in magnitude and consequences: (a) prohibitive (the tariff is so high that it completely interrupts international trade); (b) restrictive (the tariff slows down international trade, generates a rise in prices, a decrease in the volume of export-import transactions);
By the number of bids for one product: (a) simple; (b) complex. Antidumping customs duties can be either conventional or autonomous. Their use is intended to prevent goods sold by exporters knowingly from entering the national market. low prices... Dumping in a strictly precise sense is defined as the sale of goods on the foreign market at a price below production costs. Since firms are reluctant to provide documentation regarding production costs, circumstantial evidence of dumping is used in practice. For example, international organizations define dumping as the sale of goods at a price lower than the price on the world or domestic market. (The International Anti-Dumping Code has been in effect since 1967.)
Special duties are autonomous in nature, differ in increased rates and are used as a protective measure for domestic producers from foreign competing goods or as a retaliation against discriminatory actions on the part of other countries.
Countervailing duties are introduced in case of establishing the fact that the exporter is prohibited by international law from receiving a direct government subsidy in order to increase his competitiveness, the possibility of selling goods on the foreign market at a lower price.
Preferential customs duties are distinguished by a reduced size of rates and are applied to goods originating from states that have concluded agreements on mutual reduction of the size of customs duties for certain goods, forming a customs union or free trade zone, circulating in border trade, originating from developing countries using the General System preferences in accordance with the rules of international trade.
When classifying customs duties by the time of validity, autonomous ones are considered permanent, temporary ones are introduced for a certain period of time (for example, for the period of application of economic sanctions), seasonal ones are used at a certain time of the year for a period of, as a rule, no more than four months.
The development of customs tariffs took place in two directions. Firstly, the number of goods subject to duties increased, and secondly, for each goods, not one, but several rates of duties of different magnitudes were established, which were applied to goods originating from different countries.
As a result, two types of customs tariffs are distinguished: simple and complex.
A simple (one-column) customs tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the goods. Such a tariff does not provide sufficient maneuverability in customs policy and, in principle, does not correspond to modern conditions struggle in the global market.
A complex (multi-column) customs tariff for each product sets two or more rates of customs duties. A complex customs tariff, to a much greater extent than a simple one, is adapted to the competition in the world market. It allows you to put pressure on some countries by imposing higher duties on their goods, or to provide benefits to others, thus tying them to your market. An example of a multicolumn customs tariff of the Russian Federation is presented "in Table 5.1 [Buglay, p. 45].
In the given example, the general duty is 10% (third column), its value is maximum. The base rate is a 5% duty (second column). The first column is for duties on goods from developing countries. Goods originating from the least developed countries enjoy special privileges (duty-free import).
Thus, the customs tariff is a complex and ambiguous phenomenon that has not only an economic but also a political dimension. However, from the standpoint of financial science, customs duty is one of the types of indirect tax that is levied on foreign trade turnover goods due to the fact of movement of goods across the customs border. The customs duty has all the main tax attributes:
payment of customs duties is mandatory and provided by state coercion;
customs duty does not represent a payment for the provision of services and is collected without reciprocal satisfaction;
the proceeds from the paid customs duties are not intended to finance specific government expenditures.
The subject of the taxation of customs duties (taxpayer) is the declarant. It can be the owner of the goods, the carrier of the goods, the customs broker. The object of taxation by customs duty can be the customs value, the amount of goods transported across the customs border, or both at the same time.
The rates of customs duties in Russia in accordance with the legislation are established by the Government of the Russian Federation.
Customs duties, taxes related to goods transported across the customs border, customs duties for the corresponding clearance are paid before or simultaneously with the acceptance of the customs declaration.
The customs legislation of the Russian Federation has established a special procedure for the payment of customs revenues. The latter are paid to the customs authority that carries out customs clearance of goods. In respect of goods sent in international mail, customs payments are paid to the state communications company, which transfers these payments to the accounts of the customs authorities.
So, several conclusions can be drawn. First, customs duty is an indirect tax. Secondly, customs duties and customs duties are a source of federal budget revenues (this is enshrined in the Tax Code of the Russian Federation). Third, customs duty is a general tax because it is not intended to cover any specific costs. Fourthly, customs payments are one-time taxes, since their payment depends on the fact of import (export) of goods.
At the same time, customs duty is a special tax. It depends on the objectively substantiated level of domestic, import and export prices and serves as a tool for withdrawing the difference between these prices to the state's income.
Statistics show that the fiscal significance of customs duties in developed countries is decreasing. So, if in the United States at the end of the XIX century. up to 50% of all budget revenues were covered by import duties, but at present this share does not exceed 1.5%. The share of receipts from customs duties in the budget of the overwhelming majority of industrialized countries does not exceed a few percent (see Table 4.1).
5.3. Customs policy of the Russian Federation
Market reforms in Russia began with the liberalization of foreign economic activity, which meant ensuring the free entry of certain commodity producers to the international market, increasing the interest of enterprises and organizations in the production of competitive products and effective use foreign investment and loans, the transition to a single market rate of the ruble and the formation of the foreign exchange market.
Already in the first half of 1992, a liberal foreign trade policy began to be implemented. On January 15, 1992, in accordance with the RF Government Decree No. 32 "On Customs Duties on Imported Goods", the collection of duties and other fees, except for fees for customs procedures when importing goods into the territory of Russia, was abolished. This was due to the need to saturate the scarce consumer market with goods.
Decree of the President of the Russian Federation of June 14, 1992 No. 630 "On the temporary import customs tariff" established from July 1, 1992 the rates of import duties in the amount of 5 to 25% of the customs value of imported goods. However, a significant drop in demand for domestic products and a deepening economic downturn required an increase in the scale of rates. Decree of the President of the Russian Federation of August 7, 1992 No. 825 "On partial change of the temporary import customs tariff" provided for a three-fold general increase in the import tariff rate and a 1.5-fold increase for some goods for which special rates began to be applied.
In addition to duties, from February 1, 1993, VAT and excise taxes began to be levied on certain goods (VAT was levied at a rate of 20%, excise tax from 10 to 90%).
At the same time, export duties were introduced in 1992 on a number of raw materials and, above all, on energy resources. The purpose of this measure is to keep domestic prices for energy and raw materials below world prices for the gradual adaptation of domestic enterprises to the opening of the national economy; decrease in cost inflation;
withdrawal for public needs of differential rent, which would otherwise be appropriated by exporters or foreign consumers; limiting the supply of commodities on the world market to prevent falling prices.
In 2000, export duties were levied on the export of oil, oil products, gas, mineral fertilizers, paper, cardboard, pearls, precious stones and precious metals, aluminum, ferrous metals, waste and scrap of non-ferrous metals.
The dynamics of receipts from export and import duties to the federal budget is given by the data in Table. 5.2.
T m b y and ts 5.2
Dynamics of the share of receipts from customs duties and taxes to the federal budget in the structure of tax revenues (\%)
Note that the amount of customs income is influenced not only by the nature of the customs policy of the Russian Federation, the size of the rates of customs duties, but also, to a significant extent, by the conjuncture of world markets.
The Supreme Council of the Russian Federation by the Law of May 21, 1993 No. 5003-1 "On the customs tariff", developed in accordance with the principles of the GATT / WTO, determined the content and nature of the effect of the customs tariff of the Russian Federation. The RF Law of June 18, 1993 No. 5221-1 introduced the RF Customs Code.
According to Russian legislation, the main objectives of the customs tariff are: (1) rationalization of the commodity structure of the import of goods into Russia; (2) maintaining a rational balance between the export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation; (3) creation of conditions for progressive changes in the structure of production and consumption of goods; (4) protection of the economy of the Russian Federation from adverse impact foreign competition; (5) providing conditions for the effective integration of Russia into the world economy.
The RF Law "On the Customs Tariff" secures the integrity of the economic space and ensures the unity of customs policy, customs legislation and the customs service. The supremacy of the norms of international agreements, to which Russia is a party, over the provisions contained in the law, that is, the supremacy of international law over national law is envisaged.
The law stipulates that ad valorem, specific and combined types of duty rates are applied in our country. Special types of duties are special, anti-dumping and countervailing. The law establishes the procedure and methodology of customs taxation, the most important trade and political conditions of the customs tariff and the related actions of subjects of foreign economic activity.
Customs duties, like any internal taxes, have certain benefits. They are not individual and are determined by law. Completely exempt from duty:
vehicles for international shipping passengers and cargo;
items of material and technical supplies exported to support the activities of Russian vessels engaged in sea fishing, as well as imported products of their fishing;
goods imported or exported for official or personal use by representatives of foreign states, individuals entitled to duty-free import of such items on the basis of international agreements;
currency and securities, but the provision does not apply to import or export carried out for numismatic purposes;
goods subject to transfer to the ownership of the state;
goods representing humanitarian aid;
goods intended for the provision of technical assistance;
goods transported under customs control in transit and intended for third countries;
goods transported across the customs border by individuals and not intended for production or other commercial activities.
The RF Law "On the Customs Tariff" allows the establishment of preferences in the form of exemption from duties, reduction of duty rates or the establishment of tariff quotas for preferential import (export) of goods. Such measures apply to states that together with the Russian Federation form a free trade zone or a customs union. Preferences are also applied to goods from developing countries that use the national system of preferences of the Russian Federation.
When implementing the trade policy of the Russian Federation, it is allowed to provide tariff benefits in the form of a return of a previously paid duty, a reduction in the rate of duty, or, in exceptional cases, exemption from duty [Chernik, Pochinok, Morozov, p. 241-242].
The Customs Code of the Russian Federation establishes the procedure for the organization and activities of customs authorities, the mechanism and rules of customs control.
The competence of the customs authorities (in addition to the State Customs Committee of Russia, they include regional customs administrations, customs and customs posts) as a tax collector include the following powers: (a) to collect customs payments; (b) on the provision of deferrals and installments for the payment of customs payments; (c) on the adoption of measures for the payment of customs duties and the choice of the method of security; (d) to enforce the collection of customs payments; (e) to prosecute for non-payment and late payment of customs duties; (f) on the return of overpaid or collected customs payments; (g) determining the object of tax (decides on the correctness of the customs value declared by the declarant).
5.4. Methodology for determining customs income
The methodology for calculating customs revenues is based on the determination of the customs value of the goods, which constitutes the taxable base. The customs value of goods is understood as a specific value determined in accordance with the procedure established by law and used for the purpose of customs taxation, that is, as an initial calculation base (basis) for calculating ad valorem customs payments. In addition, the calculation of the customs value is directly or indirectly necessary for other customs purposes, such as customs statistics, control over the observance of the established value quotas.
The introduction of rules for determining the customs value allows the customs authorities to successfully implement one of their main functions - fiscal, since this ensures the completeness of receipts from the collection of customs payments to the federal budget.
In Russia, the determination of the customs value of goods is carried out in accordance with the Law of the Russian Federation "On Customs Tariff" and other regulatory documents... The system for determining the customs value in the Russian Federation is based on general principles customs valuation accepted in international practice.
The customs value is declared by the declarant to the customs authority of the Russian Federation when goods are moved across the customs border of Russia. Control over the correctness of the determination of the customs value is carried out by the customs authority that carries out customs clearance of the goods.
The law establishes six methods for determining the customs value for imported goods (Articles 19-24, respectively): (1) method based on the price of a transaction with imported goods; (2) method based on the transaction price with identical goods; (3) method based on the transaction price with similar goods; (4) cost deduction method; (5) cost addition method; (6) fallback method.
The method of assessing the customs value at the price of a transaction with imported goods. For its implementation, the data contained in the invoice, as well as information on some other amounts of expenses (the cost of transportation, handling, insurance, commission and brokerage fees, payment for the use of intellectual property) are used.
Experience shows that this valuation method is used in 90% of import transactions. However, in some cases, its use is not allowed. These are cases when the seller and the buyer are exclusively linked in business and in their relationship, which can seriously affect the price.
Interdependent persons are understood as persons who satisfy at least one of the following criteria:
one of the participants in the transaction ( individual) or an official of one of the parties to the transaction is at the same time an official of another party to the transaction;
the participants in the transaction are co-owners of the enterprise;
the parties to the transaction are bound by labor relations;
one of the parties to the transaction is the owner of the contribution (share) or the owner of shares with the right to vote in the authorized capital of another party to the transaction, amounting to at least 5 \% authorized capital;
both parties to the transaction are under the direct or indirect control of a third party;
the parties to the transaction jointly control, directly or indirectly, a third party;
one of the parties to the transaction is under the direct or indirect control of another party to the transaction;
participants in the transaction or their officials are relatives.
In addition, the transaction price cannot be the basis for determining the customs value if it depends on the observance of conditions, the influence of which cannot be taken into account, and if it is not documented or quantitative data used by the declarant are not determined.
If it is impossible to use the first method, the declarant must choose one of the remaining five by successive tests, i.e. if the customs value cannot be determined using the second method, then the third is applied, etc.
The use of an arbitrary sequence is allowed only when using the methods of subtraction and addition of value (the fourth and fifth methods).
The method of assessing the customs value at the price of a transaction with identical goods. The essence of this method is that the customs value of imported (valued) goods is determined by using the relevant data from a transaction with identical goods, the customs value of which was determined by the declarant using method 1 and accepted by the customs authority.
Identical means goods that are the same in all respects with the goods being valued, including in the following characteristics: (a) physical characteristics; (b) quality; (c) reputation in the market; (d) country of origin; (e) manufacturer.
This method can only be used if the following conditions are met: firstly, identical goods have been sold for import into the territory of the Russian Federation; secondly, identical goods were imported at the same time as the valued goods or not earlier than 90 diens before the import of the valued goods; thirdly, identical goods were imported in approximately the same quantity and on the same commercial terms.
In this case, the customs value, determined at the price of a transaction with identical goods, must be adjusted taking into account the costs of delivery to the territory of the Russian Federation, commission and brokerage fees incurred by the buyer of license fees and other costs listed above in the first method and included in the price of the transaction. This adjustment must be made by the declarant on the basis of reliable and documented information.
If, when applying this method, more than one transaction price for identical goods is revealed, then the lowest of them is applied to determine the customs value.
The method of assessing the customs value at the price of a transaction with similar goods. When using this valuation method, the transaction price for goods similar to those imported is taken as the basis for determining the customs value. Homogeneous goods are understood as goods that, although not the same in all respects, nevertheless have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and to be commercially interchangeable.
This method is applied subject to the following provisions: (a) the principles of the second method are used; (b) the goods are not considered similar to the goods being valued if they are not produced in the same country; (c) goods not produced by the manufacturer of the goods being valued are taken into account only if there are no identical or similar goods produced by the manufacturer of the goods being valued; (d) goods are not considered identical or homogeneous if their design, development work on them, their decoration, design, sketches, drawings and other similar work were performed in Russia.
Method of customs valuation based on deduction of value The customs valuation using this method is based on the price of a unit of goods at which the valued goods (identical or similar) are sold in the largest batch on the territory of the Russian Federation no later than 90 days from the date of import of the valued goods to a party to the transaction that is not interdependent with the seller by the person.
The customs value is calculated as follows. The following are subtracted from the unit price:
expenses for the payment of commissions, ordinary profit margins and general expenses in connection with the sale in Russia of imported goods of the same class and type;
the amount of imported customs duties, taxes, fees and other payments) "!, payable in the Russian Federation in connection with the import and sale of goods;
ordinary expenses incurred in the Russian Federation in connection with transportation, insurance, handling.
The remainder received after deduction is taken as the customs value of the goods.
The method of assessing the customs value based on the addition of the value. In this case, the customs value is based on the price of the goods calculated by adding:
the cost of materials and costs incurred by manufacturers in connection with the production of the goods being valued;
total costs typical for import to Russia from the country of export of goods of the same type, including costs of transportation, loading and unloading operations, insurance to the place of crossing the customs border of Russia and other costs;
profits usually received by the exporter as a result of the delivery of such goods to Russia.
Reserve method for assessing the customs value. If the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the previous methods, the customs value of the goods being valued is determined taking into account world practice.
This method is also applied if the customs authorities reasonably believe that the previous methods for determining the customs value of goods cannot be used.
The amount of the customs duty is determined by multiplying the ad valorem customs duty rate by the customs value. The rates of customs duties are uniform and are equally applied to goods that have the same codes of the commodity nomenclature of foreign economic activity.
In addition to customs duties, other taxes and fees are levied when goods cross the customs border: (1) VAT; (2) excise taxes; (3) fees for the issuance of licenses by the customs authorities and the renewal of the license; (4) fees for the issuance of a qualification certificate for a customs clearance specialist and the renewal of the certificate; (5) customs fees for customs clearance (0.1% in rubles and 0.05% in foreign currency of the customs value of the goods); (6) customs fees for storage of goods;
(7) customs fees for customs escort of goods;
(8) fees for information and consulting; (9) fees for participation in customs auctions; (10) pre-acceptance fee
solution; (11) fee for the inclusion of beams and other credit institutions in the register of the State Customs Committee of the Russian Federation; (12) other taxes, the collection of which is imposed on the customs authorities of the Russian Federation.
Self-study materials
Give a definition to the following key concepts: customs duty; protectionism; free trade; customs tariff; functions of customs duties; classification of customs duties; single-column and multi-column customs tariff; the specifics of the customs tariff as an indirect tax; customs policy of the Russian Federation; the purpose of the customs tariff in the Russian Federation; privileges but customs duties; methods for determining the customs value in the Russian Federation; tax levies when moving goods across the customs border.
Questions and tasks for discussion
What is the difference between protectionism and free trade as types of customs ПСШІИКИ?
Give arguments for protectionism.
How do import duties affect the development of the economy and the level of welfare?
Why do states set import duties on raw materials lower than on finished products?
What are the functions of customs duties?
Catch the signs according to which customs duties are classified.
What is the meaning of the multi-column customs tariff?
What are the features of customs duties as a type of tax?
Why was a liberal foreign trade policy pursued in Russia in the first half of 1992?
What are the goals of the customs tariff in the Russian Federation?
What goods are completely exempt from customs duties in accordance with Russian law?
What are the main powers of customs authorities?
For what purposes is the customs value of the goods determined;!?
H. How is the customs value of goods determined for each of the six valuation methods?
15. What taxes are charged when crossing the customs border of Russia?
In addition to the fact that the customs tariff affects the interests of consumers and producers, it is also an important source of income for the state budget. The size of this income is equal to the product of the tariff rate by the volume of imports T "" (Q "d - Q" s), in Figure 3 1 Of course, it should be emphasized that the customs tariff will generate revenue for the state only if it is not high enough to completely block the road to imported goods. The prohibitive tariff will not bring income to the state.
Speaking about the state revenues from the introduction of the customs tariff, it must be borne in mind that at the same time the state will bear certain costs associated with the development of the tariff itself, the maintenance of the necessary documentation, the maintenance of the customs service, etc. In other words, the revenue from the tariff will be partly “eaten away” by the tariff system itself, therefore, the net effect for the state will be less than expected.
Net effect of the customs tariff on imports for society as a whole
The above analysis showed that from the introduction of the customs tariff on imports, producers and the state budget were the winners, and the consumers were the losers. This means that the introduction of a customs tariff on imports leads to a redistribution of income from consumers in favor of the state budget and manufacturers in import-substituting industries.
At the same time, we see that the aggregate gain of producers and the state, equal to (a + c), turns out to be less than the loss of consumers, which is (a + b + c + d). Thus, the introduction of a customs tariff on imports leads to a net loss of the welfare of society corresponding to the area (b + d) or the price elasticity of demand for imports.
The emergence of net losses from the tariff is explained by two reasons, firstly, consumers are forced to reduce the consumption of products, since it becomes more expensive; secondly, the efficiency of resource allocation decreases, since production expands for insufficiently competitive domestic firms with a higher level of costs
Optimal rate
So far, we have considered the most common case when a country is not such a large buyer of imported goods that its foreign trade policy can influence the level of the world price. However, in the world market, a situation of monopsony can sometimes arise, that is, the monopoly power of the buyer (importing country). This can happen when a large country with a large market is a very large importer, and the exporting countries find themselves depending on the situation in its domestic market. In this case, a large country becomes a monopoly buyer, and the introduction of a customs tariff on imports could bring it a net gain.
Let some big country A be such a large consumer of sugar that it has a monopoly position as a buyer in the market. Figure 3.2 illustrates this situation graphically: Figure 3.2a shows the domestic sugar market in country A (Dd is the demand curve for sugar, and Sd is the domestic supply curve), and Figure 3.26 shows the imported sugar market (Dm is the demand curve in country A for imported sugar and Sx is the sugar supply curve from exporting countries). In contrast to the situations discussed above, when the elasticity of supply from abroad was infinitely large and the export supply curve was a horizontal line at the level of a fixed world price, the Sx curve now has a positive slope. This means that the importing country, taking advantage of its monopoly position, can influence the level of the world price.
Let the world sugar price be Pf under free trade conditions. At this price, domestic sugar producers in country A cannot satisfy all demand, and the volume of imports is (Qd-Qs). Suppose now that this country begins to levy a customs duty of T on each ton of imported sugar. This will lead to an increase in the domestic price of sugar, an expansion of domestic sugar production and a drop in demand for imported sugar. Foreign manufacturers will be forced to cut production volumes, but at the same time their marginal costs will also decrease, which will allow them to lower their selling prices (that is, the level of the world price) and, taking the burden of the tariff partly on themselves, prevent a significant reduction in sales.
Thus, as a result of the introduction of the customs tariff, the domestic price of sugar in country A will not increase by the entire value of the tariff, but will be equal to the new decreased world price plus the tariff: Рd = Рw + Т. Domestic sugar production will increase from Qs to Q "s, sugar consumers will reduce purchases from Qd to Q" d, and imports will drop to (Qd "- Qs"). Who won and who lost in this case? Since the domestic price of sugar has increased slightly, consumers suffer losses in the amount of (a + b + c + d). Domestic producers, on the contrary, received an additional benefit (area a). The state has increased the revenue side of its budget by the amount of customs duties, which are the value of the tariff multiplied by the physical volume of imports. It should be noted here that the value of the tariff is greater than the increase in the domestic price, therefore, the state revenue is the region (c + f).
Assessing the overall effect of the introduction of the tariff for the country as a whole, we see that it can turn out to be both positive (if f> b + d) and negative (if f< b + d). Выигрыш страны от таможенного тарифа (область f) будет тем больше, чем меньше размеры сокращения импорта и больше доля тарифа, уплату которой можно переложить на зарубежного поставщика, то есть чем ниже эластичность предложения импортного товара.
There is an optimal customs tariff rate when the country's gain is maximized. The value of the optimal tariff as a share of the tariff paid by the foreign supplier is equal to the value inverse to the elasticity of the supply of the imported product.
It should be emphasized that the optimal tariff is unprofitable for the world economy as a whole, since the gain of the country occupying a monopoly position as a buyer turns out to be less than the loss of the exporting countries.
EXPORT RATE
A customs tariff is usually introduced to restrict imports in order to protect domestic producers from foreign competition. However, sometimes the state decides to restrict exports. The introduction of a customs tariff on exports may be appropriate in the case when the price of a product is under the administrative control of the state and is kept below the world level by paying appropriate subsidies to producers. In this case, export restrictions are viewed by the state as a necessary measure to maintain sufficient supply in the domestic market and prevent excessive exports of the subsidized product. Of course, the state may be interested in setting the export tariff also in terms of increasing the revenue side of the budget.
Export tariffs are used mainly by developing countries and countries with economies in transition. Industrial the developed countries they are rarely used, and in the United States, export taxation is generally prohibited by the constitution.
Suppose Brazil is a sugar exporter, but the country's government wants to keep the domestic sugar price below the world price (for example, as part of a program to combat inflation) and for this purpose imposes a customs tariff on exports. Figure 3.3 illustrates the implications of such a foreign trade policy.
If the domestic price is equal to the world price (Pw), then the export volume is (Qs - Qd). The introduction of customs duties makes sugar exports less profitable, so producers increase their sales on the domestic market. This leads to a decrease in the domestic price by the amount of the tariff to Pd. A decrease in the domestic price stimulates an increase in domestic sugar consumption cQd to Q "d, but at the same time domestic producers reduce production from Qs to Q" s. The export volumes are also reduced to the value (Q "s-Q" d)
Figure 3.3.
What is the welfare impact of the export customs tariff? Brazilian consumers benefit from lower prices and increased sugar consumption (area a + b). The government also benefits from receiving revenues from the export tariff to the budget (area d). However, the Brazilian sugar producers who pay the actual export tax are suffering large losses (area a + b + c + d + e). In general, the net loss of the country from the introduction of the customs tariff on exports is region (c + e). Thus, the export tariff is, as it were, a mirror image of the import tariff, with the only difference that here the main losses are incurred not by consumers, but by producers.
It should be noted that an export tariff, just like an import tariff, can be optimal (i.e., maximizing welfare) if the exporting country possesses monopoly power as a seller of this product in the world market. The analysis of the optimal export tariff can be carried out in the same way as when considering the optimal import tariff.
CUSTOMS UNION
One of the directions of the development of tariff methods for regulating foreign trade is the coordination of customs policy between countries through the creation of free trade zones or customs unions. When creating a free trade zone, the countries participating in it eliminate customs duties in trade with each other, but each retain its own level of customs protection in relation to third countries. The customs union implies not only duty-free trade between the member states of the union, but also the establishment of a single external customs tariff.
Currently, there are more than 30 different integration associations in the world in all parts of the world, the vast majority of which use to one degree or another the coordination of tariff policy. The most developed integration association is the European Union (EU), one of the first stages of its formation was the creation of a customs union by Western European countries.
Let us consider the possible consequences of a country joining the customs union using a conditional example. Suppose Norway is considering joining the EU and show the potential benefits and costs of such a move using the TV market as an example (for simplicity, we will assume that TVs manufactured in different countries have the same specifications and the same quality). Let the price level in the world market be determined by Japanese manufacturers - their TVs cost $ 400.As for TVs manufactured in the EU countries, their price is $ 440.
Suppose Norway has a 15% customs tariff on TV imports. Under these conditions, a Japanese TV set on the Norwegian market will cost $ 460, and a TV set
produced in the EU - $ 506 It is clear that with the same quality, the buyer will prefer cheaper products. Therefore, Norway will only import Japanese TV sets, and the import volume will be M (see figure 3.4).
However, if the country joins the EU, then the situation will change. Within the framework of the customs union existing in the EU, mutual trade between the member states is duty-free, and a single customs tariff is applied to imports from third countries. Therefore, Norway will have to remove all customs restrictions on the import of TVs from EU partner countries, but keep the tariff on the import of Japanese TVs. Let's assume that the EU's single tariff is also 15%. Under these new conditions, TVs made in the EU will turn out to be cheaper on the Norwegian market - without customs duties, their price will drop to $ 440, while Japanese TVs will still cost $ 460. Norwegian consumers will now prefer a Western European product ( the volume of imports will be M), and the import of more expensive Japanese TVs will stop.
Now you can evaluate the overall result. The removal of customs duties on Western European televisions drove the domestic price down to $ 440, bringing additional benefits to consumers in the size of the region (a + b + c + d). Norwegian producers, on the other hand, suffered losses (area a). The state also lost out, since it lost all the income that it previously had from the customs tariff (area c + f).
Our example shows that joining the customs union brought Norway both an additional gain (area b + d) and an additional loss (area f). In other words, the country can both win (if f< b + d), так и проиграть (если f >b + d). Such an ambiguous result is natural, since joining the customs union is accompanied by the expansion of trade with countries-partners in the union and the simultaneous curtailment of trade with third countries.
Figure 3.46 clearly shows the conditions under which benefits can be expected from joining the customs union: firstly, if the demand for imports in a given country is characterized by high elasticity; secondly, if joining the customs union will lead to a significant decrease in domestic prices in the country; finally, thirdly, if there is less difference in the level of prices in the partner countries of the union and in third countries. In general, whether a country gains or loses from joining a customs union depends on which effect prevails: an expansion effect or a trade curtailment effect.
BASIC CONCEPTS
Customs tariff is a list of goods subject to customs duties applied by a given country to imported, exported or transit goods, systematized in accordance with the commodity nomenclature of foreign economic activity.
Customs duty is a state monetary collection (tax) levied by the customs authorities on goods, valuables and property transported across the border of the country.
Specific duty - a customs duty, the amount of which is determined as a fixed amount per unit of measurement of the product (weight, area, volume, etc.).
Ad valorem duty is a customs duty set as a percentage of the customs value of the goods.
The actual level of customs protection (effective rate of protection) is the value (in%) by which the added value of a unit of production created in a given industry increases as a result of the functioning of the entire tariff system.
Optimal rate of protection is a tariff level that maximizes the level of national economic welfare in the event of monopsony (optimal import tariff) or monopoly (optimal export tariff).
Free trade area - an agreement between countries, the participants of which eliminate customs duties in trade among themselves, but retain national customs tariffs in relation to third countries.
Customs union (customs union) - an agreement between countries, involving duty-free trade between the members of the union and the establishment of a single external customs tariff.
Educational materials
SEMINAR SESSION PLAN
1. Reasons for state regulation of foreign trade.
2. Theory of the customs tariff.
2.1. Customs tariff on imports and consumer welfare. Rising prices for imported and domestic goods. Reducing consumer benefits.
2.2. Customs tariff on imports and producers' interests.
2.3. The actual level of the protective tariff. Impact of the tariff system on the value added per unit of output.
2.4. Tariff as government revenue.
2.5. The net effect for the country from the introduction of the import tariff.
2.6. Optimal import tariff rate. Monopsony situation in the world market.
3. Export Customs Tariff: Reasons for Use and Impact on Welfare. Optimal export tariff.
4. Coordination of tariff policy between countries. Free trade zone and customs union.
Literature:
1. Lindert P. Economics of World Economic Relations. M „1992. Chapters 6,7,8.
2. Kireev AP International economics. In 2 hours M., 1997.4.1, ch.b.
3. Krugman P. P., Obstfeld M. International economics. Theory and politics. M., 1997. Chapter 9.
4. Fisher S., Dornbusch P., Schmalenzi R. Economics. M., 1993. Chapter 37.
5. McConnell L. K., Bru S. Economics: principles of the problem and politics. M., 1992. Chapter 39.
6. Daniels J. D., Radeba L. X. International business. M., 1994. Chapter 5.
7. Buglay V.B., Liventsev N.N. International economic relations. M., 1996. Chapter 2, pp. ЗЗ-48.
ISSUES FOR DISCUSSION
1. Do you agree with the following statement: "The economic well-being of the country with the introduction of import duties is always higher than in the conditions of free international trade"?
2. Explain why, if there is a customs tariff on imports, some industries may have a negative effective level of customs protection.
3. Suppose that two countries trading with each other have introduced exactly the same import tariffs. Will this result in net welfare losses and, if so, will these losses be the same in both countries? (Assume the markets are competitive in your answer.)
4. As a result of the economic and political reforms that took place in the 90s in the countries of Eastern Europe, the issue of the possibility of some of these countries joining the European Union is being widely discussed. Discuss the potential economic benefits and costs of such EU enlargement in terms of:
a) Eastern European countries;
b) Western European countries;
c) CIS countries.
OBJECTIVES AND EXERCISES
1. A small country imports good X. The world price of this good is 10. The curve of domestic supply of good X in this country is determined by the equation: S = 50 + 5P, and the equation for the demand curve is: D = 400 - 10P. Suppose a country has imposed a specific customs tariff of 5 per unit of good X. Calculate the effect of the customs tariff on:
a) consumer welfare;
b) income of producers of goods in a given country;
c) the revenue side of the state budget;
d) the welfare of the country as a whole.
2. Brazil introduces a sugar export tariff of $ 20 per ton. Based on the data in the table, calculate the following values:
a) the benefit of Brazilian consumers from the introduction of the tariff;
b) losses of Brazilian producers from tariff introduction;
c) the amount of receipts to the state budget from tariff fees;
d) the net effect of the introduction of export duties on sugar on the national welfare of Brazil.
3. Suppose country A produces airplanes. The price of one aircraft on the domestic market is 60 million dollars. 50% of the materials and components required for the production of aircraft are purchased abroad. The share of the cost of imported components in the price of the final product is 25%. Suppose that in order to protect domestic producers and maintain employment, country A introduces a customs tariff, according to which the customs duty rate for imported aircraft is 15%, and for imported materials and components used in aircraft construction - 10%. In this case, what is the actual level of customs protection of aircraft manufacturing in country A?
TESTS
1. Country imposition of a non-prohibiting customs tariff on imports:
a) always worsens her well-being;
b) always worsens the welfare of consumers in that country;
c) always brings additional benefits to manufacturers in import-substituting industries;
d) always brings additional income the state;
e) all of the above answers are correct;
f) all of the above answers are correct, except for answer a).
2. The actual level of customs protection in relation to the final product, other things being equal, will increase if:
a) the rate of customs duty on the import of competing final products will increase;
b) the customs duty rate on the import of components will increase material costs;
c) the rate of customs duty on the import of components of material costs will be reduced;
d) a) and b) are true;
e) a) and c) are true.
3. The customs tariff on imports will increase the welfare of the nation if:
a) it is introduced by a small country to protect against competition from a large country; b) the rate of customs duty on raw materials and materials is lower than on the final product;
c) the country introducing the tariff has a monopoly position as an importer;
d) the country, from which the customs tariff is introduced, occupies a monopoly position in the world market as an exporter.
4. Suppose that prices in the free trade zone are higher than the world level. The potential gain of the country from joining the free trade zone will be the higher, the higher
a) more elastic demand for imports in this country;
b) the demand for imports in this country is less elastic;
c) there is less difference between the price level in the free trade zone partner countries and the world price;
d) there is a greater difference between the price level in the free trade zone partner countries and the world price;
e) answers a) and c) are correct;
f) answers c) and d) are correct.
ANSWERS:
Tasks and exercises:
1. a) -1375; b) 562.5; c) 625; d) -187.5.
2. a) 140 million dollars; b) 420 million dollars; c) 240 million dollars; d) -40 million dollars.
1.f); 2.e); 3.c); 4.e).
CHAPTER 4. FOREIGN TRADE POLICY: NON-TARIFF METHODS OF REGULATING INTERNATIONAL TRADE
1. Quotas.
2. Voluntary Export Restrictions.
3. Export subsidies.
4. Dumping.
5. International cartels.
6. Economic sanctions.
7. Arguments for and against protectionism.
The previous chapter examined the economic consequences of the application of the main forms of tariff regulation of foreign trade. Customs tariffs remain the most important instrument of foreign trade policy, but their role has gradually weakened over the past decades. In the post-war period, in the course of multilateral negotiations within the framework of the GATT, a significant reduction in tariff barriers was achieved: for example, the weighted average level of import customs tariffs in industrialized countries decreased from 40-50% at the end of the 40s. up to 4-5% at present, and as a result of the implementation of the agreements of the "Uruguayan" round of the GATT negotiations, it should be about 3%. However, the degree of government influence on international trade has actually increased over the years as a result of a significant expansion of the forms and methods of non-tariff trade restrictions. According to estimates, there are currently at least fifty of them. Industrialized countries are especially active in using non-tariff measures to regulate trade. By the mid-90s. on average, 14% of goods imported by EU countries, the USA and Japan were subject to the main non-tariff restrictions: import quotas, voluntary export restrictions and anti-dumping measures... Less open than customs
duties, non-tariff barriers give more possibilities for arbitrary action by governments and create significant uncertainty in international trade. In this regard, one of the most important tasks facing the World Trade Organization is the gradual elimination of quantitative restrictions or the so-called tariffication (replacement of quantitative restrictions with tariffs that provide an equivalent level of protection).
QUOTATION
The most common form of non-tariff restrictions on foreign trade is a quota, or contingent. Quotas (allocation) is a limitation in quantity or value terms of the volume of products allowed to be imported into the country (import quota) or exported from the country (export quota) for a certain period. As a rule, foreign trade quotas are carried out through licensing, when the state issues licenses for the import or export of a limited volume of products and at the same time prohibits unlicensed trade.
Licensing can also have an independent meaning as an instrument of foreign trade policy, when, for example, the state grants the right to any importer to import goods without restriction or only from specified countries (the so-called general license). There is also the practice of automatic licensing, where a license is required to import or export certain goods, which allows the state to monitor the trade in these goods and, if necessary, quickly introduce restrictive measures.
Consider the economic impact of import quotas as an example. Suppose a country is a grain importer (see Figure 4.1, where Dd is the country's grain demand and Sd is domestic grain production). Under free trade conditions, the domestic grain price does not differ from the world price and is equal to Pw. At such a price, domestic producers cannot meet the country's entire need for grain, and the volume of imports is Do - So. If the government wants to restrict the volume of imports and sets a quota of Q, then the total supply of grain in the domestic market, taking into account imports, can be represented as a curve Sd + Q. Now, when the price is equal to the world price, a gap arises between supply and demand: demand for grain is unsatisfied and this leads to an increase in the domestic price to Pd. A higher level of domestic price stimulates the growth of domestic grain production to S „but at the same time the demand decreases to D.
We can now assess the welfare implications of import quotas. As a result of the rise in prices, consumers incur losses (area a + b + c + d + e). It is beneficial for domestic producers to maintain a quota - they expand production volumes and sell their products at a higher price. The amount of their additional winnings will be area a. Area c + d represents either government revenue if licenses are sold (the price of a license in a competitive environment should roughly match the expected increase in domestic price), or an additional win for importers if they receive licenses for free. In any case, this prize is distributed between those who issue licenses and those who receive them.
Thus, as a result of the introduction of an import quota, net losses for the country as a whole are equal to the b + c region, that is, the effects of the quota and the tariff on the welfare level are identical (of course, this is true if the volume of licensed imports is less than the demand for imports for domestic market). The only difference is that when a tariff is introduced, the state always receives additional income, and when a quota is established, this income can go to importers in whole or in part.
Why, in this case, does the state often prefer to use quotas as a means of restricting imports? First, the quota provides a guarantee that imports will not exceed a certain amount, since it deprives foreign competitors of the opportunity to expand sales on the market by lowering prices. The customs tariff does not provide such a guarantee. Secondly, quotas are a more flexible and operational policy tool, since tariff changes are usually regulated by national legislation and international agreements. Third, the use of quotas makes foreign trade policy more selective, since the state can provide support to specific enterprises by distributing licenses.
At the same time, the use of import quotas can lead to additional negative effects. On the one hand, by limiting price competition and guaranteeing domestic firms a certain share of the national market, a quota can help monopolize the economy. On the other hand, the very distribution of licenses rarely occurs at open auctions in conditions of fair competition between importers, and therefore, at best, leads to arbitrary and therefore insufficiently effective administrative decisions, and at worst - to the development of corruption.
At present, the provisions of the GATT / WTO allow the introduction of quantitative restrictions on imports in the event of a sharp imbalance in the balance of payments.
Ministry of Education and Science of the Russian Federation
"Mari State Technical University"
Department of Economics and Finance
Course work
by discipline Finance
Customs revenues as a source of budget revenues
Introduction ………………………………………………………………. …… .....… .3
1. Customs regulation and the system of forming customs payments ………………………………………………………………………………………………………………………………………………… ..... 6
1.1 Customs regulation of foreign trade. ……… .....… ..… 6
1.2. Use of a bank guarantee in the customs sphere ………… ....….… 8
1.3. The economic essence and characteristics of customs payments ... ... .... 13
1.4. Peculiarities of customs payments in various customs regimes ……………………………………………………………………… ...… ... 19
2. Customs payments as a revenue item of the federal budget ... .. ... .... 30
2.1. The concept and structure of the federal budget ………………………… .....… .30
2.2. Methodology for Determining Customs Revenues ………………………… ....… .33
2.3. Factors affecting the volume of customs payments to the federal budget .............................................. 34
3. Organization of customs affairs in the Russian Federation ……………… ...… 38
3.1. Characteristic unified system customs authorities of Russia ……. …… ... 38
3.2. Customs infrastructure in the organization and implementation of customs business ……………………………………………………………………………. …… .43
3.3. The system of the state of customs in the Russian Federation in modern conditions ... ... ... 49
Conclusion ………………………………………………………………… ......... 55
Practical part ………………………………………………………… ...… 58
List of used literature …………………………………………… ...… 81
Introduction.
Customs Service At the present stage of state development, Russia plays an ever-increasing role. Today, the customs authorities collect customs payments; ensure compliance with the prohibitions and restrictions on goods transported across the customs border of the Russian Federation established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties of the Russian Federation; carry out currency control within their competence; proceedings on cases of administrative offenses, inquiry and execution of urgent investigative actions, carry out operational-search activities in accordance with the legislation of the Russian Federation, perform a number of other important functions.
The main objectives of the customs service are the formation of the revenue side of the federal budget and the fight against offenses in the field of customs, i.e. law enforcement activities.
Target term paper- to disclose the current system of customs authorities in the Russian Federation, to consider the types of customs payments, to determine the factors influencing the volume of customs revenues;
This goal has led to the need to solve the following tasks:
investigate the essential characteristics of customs duties
study the provisions of the customs legislation of the Russian Federation on the procedure for calculating and paying customs duties, taxes and fees;
analyze the functioning of the mechanism for ensuring the payment of customs payments;
The object of the research is the system of customs payments of the Russian Federation as the main regulator of foreign economic activity and a fiscal instrument of the state.
Imports are necessary for any country to obtain products that are not produced in the country, products whose production efficiency is lower than in other countries, or when there is an increased demand within the country for certain goods.
Today, profound changes are taking place in the imports of the Russian Federation, as in the entire economy of the country. If earlier foreign economic activity, and hence the import of goods and services, was a monopoly sphere of state activity, today the situation has changed: the Russian Federation has taken the path of liberalizing foreign trade, opening free access to participation in it for enterprises, organizations and other economic entities.
The practice of developed countries shows that their customs systems are aimed mainly at solving strategic tasks, in other words, at fulfilling a protectionist function, and the priority of tactical tasks, as you know, is inherent in transition and developing economies. It is caused either by a sharp decline in tax revenues from the domestic economy, or by their chronic shortage.
In Russia, especially in the last decade, the priority function of customs activities is fiscal, the implementation of which is becoming more and more problematic. This is explained not only by the dynamics of economic processes, but also by the requirements of the World Trade Organization and the Kyoto Convention in terms of issues of customs tariff and non-tariff regulation. In some cases, the Russian Federation is forced to reduce customs tariffs.
The federal budget does not receive huge sums due to the imperfection of Russian customs legislation. At the same time, the problem lies not so much in the existence of gaps that give rise to the initiative of customs authorities, but in the very approach to the collection of customs payments.
There is a need to reconsider positions on the dominance of the fiscal function of customs payments and, consequently, customs authorities. This is also facilitated by the dynamics of economic processes and the requirements of the Kyoto Convention in terms of issues of customs tariff and non-tariff regulation.
In connection with the above, the issues related to the solution of the problems of improving customs payments in Russia, as the most important source of the formation of federal budget revenues, are acquiring special relevance today.
The identification and assessment of the factors in the formation of customs payments in the Russian Federation presupposes an analysis of the dynamics and structure of import and export operations in Russia, since it is these operations that provide the possibility of levying duties, taxes, VAT and excise taxes.
Customs regulation and the system of formation of customs payments
1.1. Customs regulation of foreign trade
Foreign trade is a special kind of entrepreneurial activity in the field of international exchange of goods, works, services, information, and the results of intellectual activity.
Consequently, the participants in foreign trade are subject to the norms establishing the general regime of entrepreneurial activity, including the general tax regime. Along with this, there are also special norms of foreign trade legislation that take into account the specifics of entrepreneurial activity in the foreign trade sphere.
In the system of regulation of foreign economic relations, a priority place is taken by means of an economic nature, and first of all, customs and tariff means, on the basis of which export-import operations are carried out. By levying customs duties on imports, which is a type of taxation, the importing state creates the prerequisites for an increase in prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.
There are two types of customs policy:
Protectionism, characterized by a high level of customs duties on imported goods;
Free trade, the main feature of which is to encourage imports with minimal customs duties.
An important means of implementing customs policy is the customs tariff, which is a systematized list of duties on goods subject to duties and taxes.
Despite the rather deep theoretical substantiation of the expediency of free trade and its real price advantages for end consumers, today there is not a single country that, in one way or another, would not pursue a policy of protectionism in international trade.
The level of development of different countries cannot be equal, and there is no perfect competition in international trade.
The following arguments support the policy of protectionism:
The temporary introduction of measures to restrain imports allows the creation and development of young industries, protecting them from international competition;
The introduction of protective measures is beneficial to local producers of goods that compete with imports;
Protectionism can increase the level of employment and ensure the development of industries that supply raw materials and supplies to the "protected" industry;
It is always necessary to take care of achieving national security in a broad sense and military-political invulnerability, which are usually associated with the elimination of the country's dependence on the supply of raw materials and foodstuffs from abroad, the creation of its own defense industry.
Means of regulating foreign trade can take various forms, in particular, directly affecting the price of goods (customs duties, taxes, excise taxes and other charges, etc.) or limiting the value or quantity of incoming goods.
The most common means are customs duties (tariffs), the purposes of which are to obtain additional financial resources (usually for developing countries), regulate foreign trade flows (more typical for developed countries), or protect national producers (mainly in labor-intensive industries).
Import customs duties exist in almost all states. Exports are subject to duties only in rare cases. The applicable duty rates are collected in import and export customs tariffs.
1.2. Use of a bank guarantee in the customs area.
In the Russian Federation, the fiscal importance of customs and tariff regulation remains quite high, which is why it is so important to exclude all possible cases of shortage of customs revenues by the treasury. This situation can occur due to late payment of customs duties. To address these issues, the customs legislation provides for the need to provide guarantees (methods of securing) the payment of customs payments, and the legislator, realizing the importance of this issue, devoted a separate chapter to its legal consolidation in the new Labor Code of the Russian Federation (Articles 337-347 Ch. 31). Detailed regulation of this issue reflects the special role that measures to ensure the payment of customs duties play in ensuring the rule of law in the customs sphere, as well as in the implementation of the fiscal function of customs regulation.
It should be noted that the procedure for ensuring the payment of customs payments enshrined in the Labor Code of the Russian Federation, in general, corresponds to the procedure for fulfilling obligations to pay taxes and fees, which is provided for in Ch. 11 of the Tax Code of the Russian Federation, with the proviso contained in clause 2 of Art. 72 of the Tax Code of the Russian Federation: "In terms of taxes and fees payable in connection with the movement of goods across the customs border of the Russian Federation, other measures may also be applied to ensure the corresponding obligations in the manner and under the conditions established by the customs legislation of the Russian Federation."
