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Foreign trade policy: tariff and non-tariff methods of regulating international trade. Tariff methods for regulating foreign trade

MT is a system of mutual trade relations between all countries of the world, which grew on the basis of MRI and developed on this basis of a multilateral system of trade and political regulation, including national components (the totality of foreign trade of all countries of the world).
Tariff and non-tariff restrictions
Instruments of state regulation of international trade
1. tariff - a system of customs tariffs that makes it difficult to import into and export from the country certain goods, based on the use of a customs tariff. Customs tariffs are a tool of customs policy in the field of customs regulation of the country's economy, used to implement the goals of trade policy and representing a set of rates of customs duties on taxable goods, systematized in accordance with the commodity nomenclature of foreign economic activity. Import and export customs tariffs are separated.
2. non-tariff - a set of methods of state regulation of foreign economic activity, aimed at influencing processes in the field of foreign economic activity, but not related to customs and tariff methods of state regulation.
Often these also include financial methods - subsidies, lending, dumping. Certain trade policy instruments are more often used when it is necessary to limit imports or boost exports.
In accordance with international agreements, non-tariff methods are used as an exception to the general rule of free trade in the following cases:
1. Introduction of temporary quantitative restrictions on the export or import of certain goods caused by the need to protect the national market
2. Implementation of a permitting procedure for the export or import of certain goods that may have an adverse impact on the security of the state, the life or health of citizens, the property of individuals or legal entities, state or municipal property, the environment, the life or health of animals and plants.
3.Fulfillment of international obligations
4. Introduction of an exclusive right to export or import certain goods
5. Introduction of special protective, anti-dumping and countervailing measures
6.Protection of public morals and law and order
7.Protection of cultural property
8.Ensuring national security
Goals of customs policy: integration of the country into the ME; protecting and promoting the country's economic development; strengthening the balance of payments and trade; growth in state budget revenues; strengthening trade and political positions; countering discriminatory actions by foreign states/groups;
These include: quotas, licensing, voluntary export restrictions, export subsidies, administrative and technical barriers, etc.
Quotas for foreign trade supplies mean limiting export and/or import supplies by the number of goods (quantitative quotas) or their total value (cost quotas) for a specified period of time. Quotas are allocated: The general quota is determined for state needs; Natural quota - is associated with the limited capacity of oil pipelines, terminals in ports, etc.; Exceptional quota - is introduced in special cases related to ensuring the national security of the state, protecting the domestic market, and fulfilling international obligations. Tariff quota is permission to import a certain amount of goods into a country duty-free or at reduced rates; Export quota limits the number of products allowed for export. Import quotas limit the amount of products allowed to be imported.
Licensing is a restriction in the form of obtaining the right or permission (license) from authorized government bodies to carry out specific export and/or import transactions. The license itself may establish the procedure for the import or export of goods. The license may also contain permission to import (export) a certain volume of goods.
A quota imposed by the exporting country, and not by the importing country, is called a voluntary export restriction. An export subsidy refers to the provision by the government or government agency of a country of financial assistance to enterprises and industries on its territory to support domestic exporters and indirectly discriminate against foreign importers.
TARIFF METHODS (customs tariffs, the purposes of which are to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typical for developed countries) or protect national producers (mainly in labor-intensive industries).
Customs duty is a mandatory fee collected by customs when goods move across the customs border.
Types of duties:
Import duties, Export duties. The goal is to obtain additional currency to replenish the state treasury. Export duties are applied to raw materials for which a country has a monopoly advantage, or in cases where the state seeks to limit the export of a given product.
Customs duty rates are associated with various foreign trade regimes:
A minimum rate (called the reference rate) is set on goods originating from countries with which there is a most favored nation (MFN) trade agreement. The maximum is for countries with which there is no MFN agreement. The preferential or preferential rate is the lowest and is established for goods originating from a number of developing countries. In addition, according to global foreign trade rules, there is a group of poor countries whose agricultural products and raw materials are not subject to customs duties at all.
Tariff regulation of individual states is regulated by international law, primarily GATT/WTO.
The value of the actual rate of customs protection turns out to be greater, the higher the difference between the values ​​of duties on the finished product and raw materials and the greater the share of raw materials included in the finished product.

2.4 Balance of payments

4.2. BALANCE OF PAYMENT INDICATORS AND METHODS FOR CLASSIFICATION OF ITS ITEMS

The compilation of the balance of payments as a reflection of the country's international payments is intended to fulfill both accounting and analytical tasks, which are closely related to each other. The range of participants in foreign economic transactions is diverse: individual countries and their groupings, national, foreign and transnational corporations, companies and banks, various national and international organizations and institutions, individuals, government currency authorities, etc. This leads to the need to record and process a large amount of data coming not only from national, but also from foreign sources. Hence, the main requirement becomes the unity of content and methods of calculating homogeneous indicators. The recommendations contained in the International Monetary Fund (IMF) Balance of Payments Guidelines are aimed at achieving such unity, which makes the indicators used universal and makes them comparable.

Today, these recommendations form the basis for compiling the balance of payments of IMF member countries. At the same time, individual countries introduce into the rules for compiling balances of payments elements determined by the peculiarities of their economy, foreign economic situation, and the adopted national accounting system. Therefore, a comparison of balance of payments indicators of individual countries always contains a certain amount of conditionality and inaccuracy, which cannot be avoided. For this reason, the conclusions arising from such comparisons indicate, first of all, the scale of the analyzed phenomena, the main directions of ongoing processes and their consequences, but cannot claim absolute completeness and accuracy of assessments.

Different definitions of the balance of payments. Let us turn to the definition of the balance of payments in foreign economic literature. An analysis of the definitions carried out in various works shows that they all move towards a pragmatic interpretation of the balance of payments as a form of statistical presentation of data on the country’s foreign economic activity.

In the fundamental work of American economists, we should not forget that Wasserman and Ware on the problems of the balance of payments give the following definition: “The balance of payments can be defined as a statistical representation of economic transactions that took place during a given period between residents of a given country and representatives of the rest of the world, i.e. e. another country, group of countries or international organizations.” The IMF guidelines say: “The balance of payments is a table of statistical indicators for a given period, showing: a) transactions in goods, services and income between a given country and the rest of the world; b) changes in ownership and other changes in a country's monetary gold, special drawing rights (SDRs), and financial claims and obligations to the rest of the world; and c) unilateral transfers and offsetting entries that are necessary to balance those transactions in an accounting sense. and changes that are not mutually covered.” In conjunction with such instructions, it is recommended to include in the balance of payments not only data on completed transactions, but also artificially compiled indicators for balancing transactions.

French official publications give the following definition: “The balance of payments of a country is a regularly compiled statistical statement, the content of which will reflect in the form of estimates the movement of the totality of real and financial flows between residents and non-residents during a certain period.” In one of the studies of the balance of payments of Germany, its definition is formulated as follows: “Usually, the balance of payments is understood as a systematized statistical representation, divided into certain headings, in the form of a balance sheet of all economic transactions that took place during a certain period between domestic and all foreign economic entities.”

The concept of a resident. Since it is extremely important to separate a country’s foreign economic transactions from internal economic transactions, when compiling the balance of payments, the concepts of a resident and a transaction, a transaction subject to accounting, become important. Foreign economic transactions are carried out by specific organizations, firms or individuals, who, from the point of view of international payment relations, are either residents of a given country or non-residents. This seemingly simple question is transformed into a complex problem in modern conditions, when the international interweaving of capital is intensifying, the activities of TNCs have acquired enormous scope, labor migration is occurring on a large scale, and other similar processes are taking place in the world economy.

The IMF manual gives the following definition: “A country’s economy is considered as a set of economic units that are more closely associated with a given territory than with any other territory. The balance of payments of a given country will reflect either the transactions of these economic units with the rest of the world, if these economic units are considered to be residents of the given country, or the transactions of these economic units with the given country, if the economic units are considered as non-residents with respect to the given country.” Due to the use of a double entry system, the IMF Manual further states, in the event of an error there will be no imbalance, but a distorted view of the transactions may occur. To avoid it, it is necessary to develop a universal definition of a resident and its correct application everywhere.

In the United States, all government agencies, national companies and citizens permanently residing in the country are considered residents. For American citizens living abroad (other than government employees), their classification as U.S. residents depends on the length of their stay outside the country and other factors. Foreign branches of American corporations and subsidiaries are considered foreign firms for the United States. Similar practices occur in other leading countries.

In Germany, residents from the point of view of the balance of payments are considered “individuals and legal entities, enterprises, etc., for whom the center of their economic interests is located in a given country, regardless of their nationality.” Due to this, residents in Germany include not only persons of German origin, but also foreign entrepreneurs who have settled in Germany.

In accordance with the French methodology, the term “resident” means individuals of French nationality who have been in France or abroad for less than two years, as well as foreigners who have been in France for more than two years, with the exception of foreign employees. Legal entities in France are also considered residents, with the exception of diplomatic and consular representatives working in France.

In the Russian Federation, in accordance with the Law “On Currency Regulation and Currency Control” of October 9, 1992, residents will be:

a) individuals with permanent residence in the Russian Federation, incl. temporarily located outside its borders;

b) legal entities created in accordance with the legislation of the Russian Federation, with a seat in the Russian Federation;

c) enterprises and organizations that are not legal entities, created in accordance with the legislation of the Russian Federation, with a location in the Russian Federation;

d) diplomatic and other official missions of the Russian Federation located outside its borders;

e) branches and representative offices of residents specified in subparagraphs b) and c) located outside the Russian Federation.

List of used literature

1. 250 weeks of development of capitalism in Russia: 2013:

2. The best materials from the Expert magazine. M., 2012.

3. Agapova T.A., Seregina F.S. Macroeconomics. M., 2012.

4. Architect of macroeconomics: John Maynard Keynes and his macroeconomic theory. Rostov n/d:, 2009.

5. Bazylev N.I. and others. Macroeconomics. M., 2008.

6. Bugayan I.R. Macroeconomics. Rostov-on-Don, 2008.

7. Burda M., Wiplosh Ch. Macroeconomics: European text. St. Petersburg, 2008.

8. Bunkina M.K., Semenov V.A. Macroeconomics (fundamentals of economic policy). M., 2008.

9. Vechkanov G.S., Vechkanova G.R. Macroeconomics: St. Petersburg, 2014.

10. Galperin V.M. and others. Macroeconomics. St. Petersburg, 2014.

11. Yu. Dadayan B.C. Macroeconomics for everyone. M., 2012.

FOREIGN TRADE POLICY- part of the state foreign economic policy, export and import policy, impact on foreign trade through taxes, subsidies and direct restrictions on imports and exports.

Customs and tariff regulation of international trade- a set of methods of state regulation of international trade, based on the application of customs duties, customs procedures, and rules.

Customs and tariff regulation is the main method of state regulation of foreign trade, used for a long time. The purposes of applying customs tariff regulation measures may be:

1. Protectionist function - protecting national producers from foreign competition.

2. Fiscal function - ensuring the flow of funds into the budget.

Elements of customs tariff regulation are:

  • Customs tariff - set of customs duty rates
  • Customs declaration of goods transported across the customs border
  • Customs regime
  • Commodity nomenclature of foreign economic activity

In modern conditions of globalization of the world economy, the construction of all elements of customs tariff methods is unified on the basis of international treaties.

Non-tariff methods of regulating international trade- a set of methods of state regulation of international trade, aimed at influencing processes in the field of foreign economic activity, but not related to customs and tariff methods of state regulation.

Quantitative restrictions are an administrative form of non-tariff state regulation of trade turnover that determines the quantity and range of goods allowed for export or import.

Licensing assumes that for the export and/or import of certain goods it is necessary to obtain special permission from the relevant government agency.

Quota- this is a restriction in value or physical terms imposed on the import or export of specific goods for a certain period of time (for example, a year, half a year, quarter and other periods). The specificity of this type of trade restrictions is that the trade barrier protecting the importing country is introduced at the border of the exporting, not the importing, country.

“Voluntary” export restrictions(voluntary export restraint - VER) - a quantitative restriction on exports based on the obligation of one of the trading partners to limit or at least not expand the volume of exports, adopted as part of a formal intergovernmental or informal agreement on establishing quotas for the export of goods.



“Voluntary” export restrictions are imposed by a government, usually under political pressure from a larger importing country, which threatens to impose unilateral import restrictions if it refuses to “voluntarily” restrict exports that harm its local producers.

OR:

Customs tariff measures- these are measures that increase the import or export price of goods when they cross the border of a customs territory (a territory in respect of which separate tariffs and other trade regulation measures apply for a significant part of the trade of such a territory with other territories). At the same time, the concept of “customs tariff measures” should be understood in a broad sense, that is, not only the customs tariff itself, as a set of customs duty rates applied to goods transported across the customs border of the Russian Federation, but the entire complex of measures, the effect of which on foreign trade flows are ensured by influencing the value of goods in foreign trade circulation. Using such measures, the state influences the economic interests of subjects of foreign trade activity and, consequently, their behavior, while at the same time maintaining full operational independence for them.
TO customs tariff measures include additional import duties and so-called special types of duties (anti-dumping, countervailing and special, including temporary).

Purposes of customs duties:

I. Limitation of imports (in the Russian Federation – exports)

II. Fiscal goals

III. Avoidance of “unfair competition”

- Non-tariff restrictions include:

1) Quotas (provisioning) - quantitative restrictions in trade, establishment of quotas for the import of certain goods - direct limitation of the volumes of foreign goods imported into the domestic market

2) Licensing of import and export - establishes a procedure in which special permission from government bodies is required to carry out a foreign trade transaction

3) Embargo - a state prohibition of the import from or export to any country of gold, goods or services, currency, or securities.

4) Currency control - implies the absence of free convertibility of the national currency and the establishment of state control over the movement of foreign currency entering the country through exports and its use for imports. Exporting firms are required to hand over foreign currency to banks specially designated by the state to exchange it for national currency in the prescribed manner.

5) Tax on export-import transactions

6) Subsidies

7) Administrative and economic measures - indirect restrictions - assume the same application to all goods entering the domestic market, both local and foreign produced. However, the nature of these measures is such that they favor local producers. In addition, these may be requirements for packaging, packaging, sorting

Non-tariff measures- these are measures affecting trade, but going beyond the measures provided for in the regulatory legal act on the customs tariff of the state. These measures can be defined as the rules and regulations, with the help of which the state has a direct impact on subjects of foreign trade, determines the structure of the domestic market, protecting it both from import supplies and from the possibility of a shortage of domestic goods in this market.
Such measures are based on administrative restrictions on exports or imports (export and import quotas, licenses, restrictions and prohibitions). Non-tariff measures of state regulation of foreign trade activities, with certain reservations, can also include so-called voluntary obligations (used for dumping and subsidies).

In the modern world, a system of non-tariff restrictions is widespread. The WTO is actively fighting to reduce the role of non-tariff restrictions and increase the role of tariff restrictions. Non-tariff restrictions are widely used by Western European countries and the USA.

A practical tool for the policy of protectionism is customs regulation of foreign trade. There are two main groups of protectionist methods: customs tariff and non-tariff. Customs tariff methods involve the establishment and collection of various customs duties for foreign trade activities. Non-tariff methods, of which there are up to 50, are associated with the establishment of various bans, quotas, licenses and restrictions in the field of foreign trade activities. In fact, the foreign trade policy of any country is based on a combination of these two groups of methods.

Customs tariff methods of regulation

The most common and traditional way is customs duty.

Customs duty is an indirect tax that is levied on goods imported or exported from the customs territory, and which cannot change depending on two factors: the general level of taxation and the cost of services provided by customs.

Since customs duty is an indirect tax, it affects the price of the product. In customs practice, only movable tangible property is called goods.

Customs territory- this is a territory in which control over exports and imports is carried out by a single customs agency. The boundaries of the customs territory may not coincide with the border of the state. For example, with customs unions of several states. Or when, due to geographical conditions, the establishment of customs control is not possible or convenient. The boundaries of the customs territory are established by the government of each country.

Customs duty has two essential features. Firstly, it can only be seized by the state. And therefore it goes to the state (federal), and not the local budget. Secondly, import duty applies to goods of foreign origin. And the export duty (albeit an atypical type of duty) applies to domestically produced goods. In this regard, an important problem in customs practice is the correct and accurate determination of the country of origin of the goods. The basic diagram of the customs tariff is as follows:

The product code is determined according to the globally accepted harmonized system of description and coding of goods (HS). According to the method of calculating duties, they can be: 1) ad valorem; 2) specific; 3) combined.

Ad valorem duties are set as a percentage of the customs value of the goods. Specific - depending on the units of measurement of goods (per 1 ton, per 1 piece, per 1 cm 3, etc.). Combined combines ad valorem and specific calculation methods. Customs duty rates are associated with various foreign trade regimes. A minimum rate (called the reference rate) is set on goods originating from countries with which there is a most favored nation (MFN) trade agreement. The maximum is for countries with which there is no MFN agreement. The preferential or preferential rate is the lowest and is established on goods originating from a number of developing countries. In addition, according to global foreign trade rules, there is a group of poor countries whose agricultural products and raw materials are not subject to customs duties at all.

The higher the tariff level, the more reliably it protects national firms. But in order to understand who is personally protected by the tariff, it is necessary to consider the structure of production.

A tariff on a product of any industry is protection, but only in relation to the company producing it in the country. It also protects the income of workers and employees employed in these firms and creating “added value”. In addition, the tariff protects the income of industries that supply raw materials to the industry.

Thus, a tariff on a product (for example, refrigerators) supports not only the firms that produce them, but also the workers of the firms and suppliers of parts. This complicates the task of measuring the impact of a tariff on the firms producing the good. The position of firms producing goods is also affected by tariffs on imported goods that represent cost elements for them (firms), for example, imported components.

Therefore, a complete model of the interaction of supply and demand is required, simultaneously covering several industry markets. To simplify the model, another measurement method is used. This method quantifies the impact of the entire tariff system on the value added per unit of output produced by a given industry. At the same time, the production of the industry and related industries, as well as prices, do not change.

Thus, the actual level of the protective tariff (the effectiv rate of protection) in a particular industry is determined as the amount (in %) by which the added value per unit of product created in this industry increases as a result of the functioning of the entire tariff system.

The actual level of the protective tariff in a particular industry may differ significantly from the tariff paid by the consumer of the “nominal level of the protective tariff”.

The effective customs duty rate characterizes two basic principles that underlie the overall effect of protectionism:

  • industry income or added value will be exposed to trade barriers, not only those erected on the way to imports, but also those operating in the market for raw materials and supplies of the industry;
  • Moreover, if the final products of an industry are protected by a higher tariff than its intermediate products, the actual protective tariff will exceed its nominal level.

Tariff barriers include customs tariff (customstariff) – this is a systematic list of customs duties that are imposed on goods when crossing the state border.

Customs tariff means:

    a systematic list of customs duty rates;

    an instrument of trade policy and government regulation of the domestic market;

    the rate of customs duty payable upon import/export of a certain product into the customs territory of a country (coincides with the concept of customs duty).

Distinguish single-column tariff – one duty rate is imposed on all imported goods. It implies that, regardless of the country of origin, a single rate is established for each imported product of a certain range. Tariff development occurs by increasing the range of goods.

Multi-column tariff – sets two or more bids for each product group. The most complex tariffs exist in Congo, Venezuela, Mali (up to 17 columns).

The tariff structure of many countries primarily protects domestic producers of finished products, especially without preventing the import of raw materials and semi-finished products. Tariff escalation(tariff escalation) - an increase in the level of customs taxation of goods according to the degree of their processing.

Currently, customs tariffs are structured in such a way that the level of taxation increases simultaneously with the increase in the degree of processing of the goods (keeping developing countries in a monoculture).

Source: Akopova E.S., Voronkova O.N., Gavrilko N.N. World economy and international economic relations. Series "Textbooks and teaching aids". Rostov-on-Don: “Phoenix”, 2001. – 237 p.

Customs tariffs are based on commodity classifiers, of which there are four in world practice. Customs duty (customsduty) – state monetary fee (tax) levied by customs authorities on goods, valuables and property transported across the country’s border. A tax on imported or exported goods when they cross the customs border of a state.

Basic functions customs duties:

    fiscal , applies to both import and export duties, since they are one of the revenue items of the state budget;

    protectionist (protective), refers to import duties, since with their help the state protects domestic producers from unwanted foreign competition;

    balancing , refers to export duties, prevents unwanted exports of goods for which domestic prices for one reason or another are lower than world prices.

All customs tariffs can be classified into groups:

    In the direction of movement of goods (according to the object of taxation):

    export tariff - a duty imposed on exported goods. It is used to prevent the mass export of scarce goods abroad when there is a large difference in prices on the domestic and world markets for certain types of export goods, as well as to replenish the budget. Rarely used;

    import tariff - a duty imposed on imported goods. Used to protect the domestic market from foreign competition;

    transit tariff - a duty imposed on goods transported through the territory of a given country. The purpose of these duties is to provide additional revenue to the budget.

    By method of establishment (collection):

    ad valorem tariffs – customs duty, established as a percentage of the customs value of the goods. It is mainly used for goods that have different quality characteristics within the same product group. In world practice, ad valorem duties are most widespread, which now account for about 80% of all customs duties. The average level of ad valorem duty rates is about 4–6%;

    specific tariff – the customs duty rate is set in absolute terms per unit of measurement: weight, volume, length, area, etc. Specific duties are most often export duties, especially when exporting raw materials;

    combined (mixed) tariff – includes both methods of establishing the amount of duties discussed above;

    alternative tariff – applied according to the decision of the customs authorities. The ad valorem or specific rate is usually chosen to be the one that provides the largest absolute amount charged for each particular case.

    By nature of origin (depending on the country of origin of the product):

    stand-alone tariff established by the country independently of other subjects of world trade;

    conventional (negotiable tariff) is established by the country in accordance with the obligations assumed under international agreements;

    preferential – duties at lower rates than the customs tariff generally in force, which are imposed on the basis of multilateral agreements on goods originating in developing countries.

The amount of customs rates depends on the trade regime provided to that country. In international practice there is a distinction three types of trading modes:p most favored nation status; preferential (preferential) regime; duty free regime. First used in trade with countries with which there are no trade agreements; second– in cases where there are trade agreements on the introduction of most favored nation treatment; third– usually used when importing goods from developing countries.

    Classification of tariffs by area of ​​effect:

    seasonal rate established to regulate international trade in seasonal products, primarily agricultural;

    preferential tariff is established with the aim of providing a benefit to any country or group of countries, i.e. facilitate the export or import of goods from that country;

    discriminatory tariff established to hinder or restrict the export or import of goods from a particular country. Discriminatory tariffs are divided into: retaliatory, compensatory, anti-dumping.

In a number of cases, international practice uses the so-called tariff quotas. They make it possible to apply established reduced rates if the total volume of imports does not exceed restrictions - quotas, and an increased rate when the volume exceeds it. A variant of tariff quotas is the provision of preferential treatment for the import of a certain amount of goods at a preferential duty rate. Tariff quotas are a trade and political instrument of a combined nature, combining elements of economic and administrative influence. It is actively used, for example, in the EU, and is also provided for by the Agreement on Agriculture under the GATT/WTO.

Tariff methods of trade regulation

Tariff methods for regulating international trade

Today, no state can achieve internal economic equilibrium (for example, full employment or price stability) without using foreign economic measures, and, in particular, foreign trade regulation.

Trade Policy Instruments , used by the state to regulate international trade, are divided into:

– tariff (based on the use of customs tariff);

– non-tariff (quotas, licenses, subsidies, dumping, etc.).

Tariff methods of trade regulation

Tariffs are the oldest method of economic regulation of foreign trade. They are primarily aimed at protecting the domestic market (domestic producers) from foreign competition. Their basis is customs duties , summarized in customs tariffs .

Customs duty- a special type of payment in the form of an indirect tax levied by the state when goods are imported into or exported from the country. Payment of customs duties is a mandatory condition for the import or export of goods. This tax is ultimately paid by consumers of the goods as it is included in the selling price.

The economic role of customs duties is that they create a cost barrier that increases the price of imported goods and thereby protects certain sectors of the economy from competition from foreign companies. If foreign suppliers are unwilling to reduce the prices at which they import goods in order to maintain their export market, then the demand for imported goods will decrease and the volume of their supply will decrease.

Domestic manufacturers producing products that compete with imports certainly benefit from the introduction of customs duties. The subsequent increase in prices on the domestic market stimulates the growth of production of domestic goods. Consequently, through the targeted application of duties, the state stimulates the development of certain sectors of the economy.

Meanwhile, the losers from rising prices are consumers who are forced to reduce consumption due to increased costs for the purchase of goods.

Customs duties, along with protectionist and regulatory functions, also perform a fiscal function. They are one of the most natural means of replenishing the state budget.

The application of customs duties is carried out within the framework of the customs tariff.

Customs tariff- this is a list of goods subject to customs taxation, systematized according to a certain characteristic or characteristics, against each of which one or more rates of customs duties are indicated.

Thus, the customs tariff consists of two main elements – rates of customs duties and a system of classification of goods (product nomenclature), which is specially created for the purposes of regulating and accounting for foreign trade activities.

Customs duty rate – this is the size, the amount of customs duty.

Product nomenclature is a classifier of goods that is used for the purposes of state regulation of exports and imports and statistical accounting of foreign trade operations.

There are two types of customs tariffs - simple And difficult.

Simple (single-column) tariff provides for each product of a certain nomenclature a single rate of customs duty, which is applied regardless of the country of origin of the goods. Single-column tariffs are applied in cases where the main purpose of introducing customs duties is to increase state budget revenues, and not to implement an effective trade policy.

Complex (multi-column) tariff provides for the application of different (two or more) rates of customs duties to the same product depending on its country of origin.

Effective tariff protection is achieved through the policy of applying low rates of import duties on imported raw materials, semi-finished products, components and high rates of import duties on final products. Thus, incentives are created for the import into the country, first of all, of necessary raw materials and materials. At the same time, barriers are created to the import of finished products and highly processed products, which stimulates the development of the domestic manufacturing industry.

The variety of customs duties applied may be classified depending on:

– direction of movement (movement) of goods;

– method (procedure) for establishing (collecting) duties;

– country of origin of the goods;

– the nature of the action and purposes of applying duties.

Depending on the direction of movement (movement) of the goods There are export, import and transit customs duties.

Import, or entry, duties are levied on goods imported into the country.

This is the most common type of duties; they play a decisive role in the tariff regulation system. In most cases, imported goods have domestic analogues and compete with the latter. Import duty rates on such goods are determined taking into account the emerging relationships between world and national costs and prices.

Export or export duties are levied on goods produced within the country and exported outside its borders.

When applying export duties, the main goals are to limit the export outside the country of goods necessary for the national economy (to more fully saturate the domestic market, protect economic security), restrain the export of raw materials and primary processed products and stimulate the export of high-tech goods and highly processed products , replenishing the revenue side of the country's budget.

Export duties are considered contrary to the nature of market relations, since they restrain the export from the country of goods that are in demand on the world market. In most countries of the world, especially in economically developed countries, export duties are applied much less frequently than import duties.

Transit duties are charged for the transportation of foreign goods through the territory of a given country to other countries (in transit). Considering the fact that all states, as a rule, are interested in increasing the transit of goods through their territory, because This brings in considerable income; this type of duty is used extremely rarely and mainly for fiscal purposes. They are not available in Russia.

By method (procedure) of establishing (collecting) Customs duties are divided into ad valorem, specific, mixed (combined).



Ad valorem duties are established as a certain percentage of the customs value of the goods (for example, 20% of the customs value of the goods).

The strength of ad valorem duties is that they maintain the same level of protection for the domestic market regardless of fluctuations in product prices, only budget revenues change.

The weakness of such duties is the need for customs assessment of the value of the goods, which can fluctuate depending on many factors, such as currency exchange rates, inflation rates, and the level of internal taxation.

Specific duties are established in the form of a specific (hard) monetary amount per unit of measurement of the quantity of goods (weight, volume, piece, etc.) (for example, 10 dollars per 1 ton).

The amount of a specific duty depends not on the cost, but on the quantity of the imported or exported product. In Russian practice, specific customs duty rates are set in euros.

Mixed or combined duties- these are duties, when establishing the amount of which, both principles applied for ad valorem and specific duties are combined. At the same time, a duty is charged, calculated as a percentage of the customs value and per unit of physical measure of the goods.

Depending on the country of origin of the product customs duty rates are divided into the following groups: minimum (basic, or marginal), maximum (general, or general), preferential.

Minimum bid customs duty is applied when importing goods originating from countries to which this country provides most favored nation treatment in trade and political terms.

Most favored nation treatment– the extension to the country to which such a regime is granted of any concessions granted to any third country. The principle of most favored nation treatment makes it impossible to provide one individual country (group of countries) with a more favorable trade regime than other trading partners. Russia has bilateral agreements on the provision of most favored nation treatment with almost 130 countries of the world.

Maximum bet customs duty is applied when importing goods originating from countries to which this country has not granted most favored nation treatment, or if the country of origin of the goods is unknown.

Preferential rate Customs duty applies to the import of goods that originate from developing countries. For goods originating from least developed countries, a zero customs duty rate is applied.

Depending on the nature of the action and purpose of use, in addition to the duties that are introduced as part of the customs tariff, there are special types of duties: special, seasonal, anti-dumping, compensatory.

Special – duties that are applied to protect the economic interests of the Russian Federation.

Seasonal – duties that are used to quickly regulate international trade in seasonal products, primarily agricultural. They operate at certain times of the year or have different magnitudes at different times of the year. They are used within the framework of the customs tariff.

Anti-dumping duties are duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such import causes damage to local producers of such goods or interferes with the organization and expansion of national production of such goods.

Anti-dumping duty– a temporary fee in the amount of the difference between the sales prices of goods in the domestic and foreign markets, introduced by the importing country in order to neutralize the negative consequences of unfair price competition based on dumping.

The anti-dumping duty rate is usually determined as the difference in the price at which the product is actually sold (should have been sold) in the market of the exporting country, and the price at which it is actually sold in the market of the importing country. If a product is produced only for export and is not sold on the market of the exporting country, then its price on the domestic market of the importing country is compared with its price on the domestic market of any third country.

Countervailing duties are duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used, causing damage to manufacturers of similar products in the importing country.

The listed types of duties are established for a certain period and are applied to goods imported into the Russian customs territory in order to protect the economic interests of the Russian Federation. The introduction of special types of duties is not related to the import tariff in force in the country. Special types of duties are an element of non-tariff methods of regulating foreign trade. They apply regardless of the previously discussed types of duties, i.e. are established additionally, in addition to the customs duty rates given in the customs tariffs. The values ​​of the introduced rates of customs duties are purely individual, since they depend mainly on the damage caused to the importing country. They can be several times higher than the maximum bet level.