Since the customs service of the Russian Federation is provideda significant part of the fiscal revenues going to the federal budget, the state tries to control the observance of the established norms and rules for cargo clearance by all participants of foreign economic activity, including also the calculation and payment of each customs duty rate. All this necessitates the existence of serious experience and specialized knowledge in the field of border regulation for each person who is going to cross the border with certain goods.
The main regulatory document in accordance with which the rates of customs duties are regulated is the Customs Code of the Customs Union, the second section of which is entirely devoted to this topic.
Basic views
First of all, it is worth noting that there are two main groups of payments - import and export. Each of them includes different requirements and, accordingly, the rates of customs duties.
Import
In accordance with the current TC TC such customs payments include:
- Import Duty. It is a compulsory payment that must be charged by the customs authorities when moving any goods across the border.
- VAT. Must be charged when attempting to import goods into the Customs Union. It is an indirect tax, the payment of which is regulated not only by the CU, but also by the tax laws of individual countries.
- Excise. Charged for any import of marketable products on the territory of the vehicle. It is an indirect tax and is regulated in the same way as VAT.
- Customs duties. Mandatory payment that is chargedthe relevant authorities for their actions related to the release of goods from the territory, as well as their support or any other actions determined by the TC or the current legislation of other countries of the CU. The general list of actions that can be the basis for this rate of customs duties is currently open, that is, it can be supplemented, based on the current TC TC. It can also be supplemented by starting from some separate legal acts of individual countries participating in the CU.
Export
Among this group, it is worth noting the following points on which customs duty rates are set:
- Export duty. This term is not only not indicated in the regulatory legal acts of Russia, but is also not explained precisely by the rules of the Customs Union. It can be determined by analogy with the import payment.
- Customs duties. The amount of this payment can not be moreapproximate cost of costs incurred by the relevant authorities in the commission of any actions in relation to which a fee is set. If this rule is not respected, then the payer has the right to write a statement about the return of the amount that was overpaid, as well as any other money. The only thing worth noting is that the application must be submitted a maximum of three years after the payment was made.
Preferences
Different tariff preferences mayused in relation to individual goods or countries that are imported from other countries into the territory of the vehicle. If goods are exported from Russia, then in this case their use is not provided.
In accordance with current legislation, this list includes the following:
- List of developing countries that are users of the accepted preferences of the CU.
- The list of least developed countries that are users of the accepted preferences of the CU.
- The list of goods originating and entering from countries, and in relation to which provision of tariff preferences is envisaged.
The origin of goods is determined in accordance with the Rules approved in the Agreement between the governments of Belarus, Kazakhstan and Russia in 2008.
What do you need to know?
If you do not consider the export of goods from Russia,The base rate of import customs duty is the value fixed in the current ETT, and it is used for any 130 goods with which Russia is in the most favored mode in the political and commercial sense. The preferential rate of 75% of the base ETT applies to products manufactured in 103 different countries. The complete absence of duties is provided for a specific list of preferential goods that are transported to the territory of the Russian Federation from 49 countries included in the list of least developed.
The maximum possible rate is 200% ofbasic customs tariff, and it is used in relation to the goods of those states with which Russia is not in the MFN regime, or if the products are of unidentified origin.
The current legislation also statesthat countries that together with Russia form a free trade zone should not pay import duties if they are going to transport their own goods into the territory of the Russian Federation, and in some situations certain tariff quotas are established for certain types of commodity products.
Under the tariff quota provides measureregulation of the importation into the territory of Russia of various types of agricultural products originating from third countries. If it is installed on a specific commodity product, then when it is imported, a lowered import customs duty is paid, but only a limited quantity of this product is indicated, which can be carried at that price.
At the same time, countries that are in the free zonetrade, do not have a significant impact or ability to coordinate actions taken in relation to the established duties and other measures of regulation of foreign economic activity with third countries.
Quotas
Функции таможенных органов предусматривают definition when trying to import such products, which set tariff quotas. By themselves, they are used as a measure to regulate the importation into the territory of the Russian Federation of various types of agricultural products produced in third countries, and they are introduced only for a certain period of time, extending to the list of goods approved by the Commission of the Customs Union or the Government of Russia.
Quotas can be defined in relation tocertain items of goods both in value and in kind. Subsequently, they are distributed between all participants of the CU and the RF, and after that, if necessary, they can also be distributed between third countries. Distribution of the specified quota volumes among all participants of the high-performance liquidity indicator of the Russian Federation is carried out in proportion to the quota used or based on the competitive system.
In the current legislation governingthe main functions of the customs authorities, it is stated that export tariff quotas are determined in full accordance with the import. They are set for a clearly specified period of time in relation to a specific list of products and in specific quantities, providing for a reduced rate. With the introduction of such benefits by the Government of the Russian Federation, the rates of export customs duties are reduced, and they themselves are mainly accepted in relation to various natural resources, such as hydrocarbons, timber and their derivatives.
It is worth noting the fact that variousbenefits and preferences related to the payment of duties do not apply to compensatory, special or anti-dumping, as special types do not apply to them.
Privileges
Unlike preferences, they do not providethe presence of a personalized nature and are used regardless of which particular country has produced marketable products. Tariff preferences may apply to imported goods or reduce export customs duty rates, and the question of providing them unconditionally relates to the CU regardless of which particular groups of goods they apply.
Rates and order of calculation
In order to accurately determine the amount of payments, you need to have relevant and reliable information about the following:
- What are the basic rates of customs duties, duties, VAT and excise taxes on goods that move across the border, in accordance with the code specified in its product nomenclature of foreign trade activities.
- How special rates work: antidumping, seasonal, compensatory, preferential, preferential, protective, quotaed for certain types of goods moved across the border.
- What are the methods and rules that determine the import and export customs value of various goods.
- Which calculation formulas are used, according to which the rates of customs duties are determined, as well as the total amounts of payments paid.
- Features of the current regulatory framework, in accordance with which the above points are implemented.
Fee rate
Import duties, which charges MoscowCustoms and other similar bodies are approved in accordance with the decisions of the EEC Council, but export can only be established by the Government. The first can be calculated based on the ETT - a specialized set of rates, which determines import duties in relation to products imported into the territory of the CU from any third countries. This code is systematized in full compliance with the HS of the UES, after which it is already used by Moscow Customs and other bodies.
Determination of export duties is carried out inin accordance with the rates approved by the Government of Russia No. 754 of 02/30/13. The total amount of duty depends on the rates and the total value of the goods.
Types of bets
In accordance with current legislationthere are three main types, which may include the rates of import customs or export duties - specific, ad valorem and combined. Based on this, a specific mechanism for calculating the final duty is already selected.
Specific
Can be set in euros or dollarsrelation to a specific volume, weight, area or total quantity of goods. In other words, in this case, the cost of customs duties is determined in accordance with the physical characteristics of the product, and the list of these characteristics is always open.
The formula for calculating the duty is as follows: STP = SPxKVHF, where:
- STP - the total amount of customs duty.
- SP - the rate for each unit of calculation, expressed in foreign currency.
- KV - the rate of the selected foreign currency, which was established by the Central Bank of Russia at the time of registration of the declaration.
Ad valorem
The customs duty in Russia provides for the use of an ad valorem rate as a percentage of the specified cost of production, and it may differ for import and export.
The export value is currently determinedthe current decree of the Government of Russia No. 191, in accordance with which the basic rules for determining the total customs value of various products exported outside the Russian Federation are determined.
Import value is set in accordancewith six different methods specified in the above-mentioned Agreement dated 2008, which determines the customs value of products transported in the territory of the CU, as well as in chapter 8 of the CU TC.
Customs duties on goods at an ad valorem rate are calculated according to the following formula:
STF = SPHTS, where:
- STF - the total amount of duty.
- SP - the established rate of duty.
- TC - the final customs value of products.
Combined
As the name implies, payment of customs dutiesat the combined rate provides a combination of the above two mechanisms. That is, a certain fixed value is added to the ad valorem rate, after which a minimum limit is established.
Special types
Such fees may be levied by various authorities of countries within the vehicle, regardless of the standard fee indicated. These include the following types:
- Special.They are more barrageous and are designed to protect the product market from excessive imports. The basic principle of such duties provides for determining the increased rate for a certain group of products in comparison with the standard one.
- Anti-dumping.Used to bring the cost of imported products to their established level in the exporting country. Such duties are used only if this difference adversely affects the domestic production of similar products.
- Compensatory. In addition to the standard, they are charged in order to reduce the competitiveness of various imported products that will be sold on the national market.
- Seasonal.The current legislation considers such duties in Article 6 of the Law “On Customs Tariff”, which states that they are imposed for a period not exceeding six months and are established in order to ensure the operational regulation of the export of products. The general list of goods, as well as specific rates of seasonal duties on them, the formula for calculating and the procedure for payment are approved only by the Government. A characteristic feature of such duties is that they are used instead of the rates set by the ETT.
The current legislation also deals withfees related to the task of using them, and they can be dictated by one circumstance: the import of goods causes serious damage or creates the threat of causing this damage to a particular sector of the national economy, which was determined during the special investigation. Compensation, special or anti-dumping duties have no relation to customs payments, and they are established in accordance with the decisions of the EEC Board.
If the person trying to transport across the bordercertain goods, does not pay compensation, protective and anti-dumping duties, then administrative responsibility is assumed for this. It should be noted that the current arbitration practice has many precedents, when representatives of private business were able to win the dispute related to the validity of the installation of certain anti-dumping measures in relation to their products.
Understanding the current legislation and itsfeatures, you will not violate any rules due to ignorance of certain aspects, and, if necessary, you can easily defend your rights on the spot or in court.
