Customs policy is purposeful activity of the state to regulate foreign trade exchange ( volume, structure and conditions of exports and imports) by establishing an appropriate customs regime for the movement of goods and vehicles through customs border.
Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the overall economic strategy of the government.
fixed assets ( tools) implementation of customs policy are customs duties, fees (tariff regulation), customs clearance procedures and customs control, various customs restrictions and formalities related to the practice of foreign trade licensing and quotas (non-tariff regulation).
With the help of customs policy instruments, the state ensures the fulfillment of one of its most important functions - the function of protecting human rights and freedoms and public interests. Thus, the import into and export of certain goods and vehicles may be prohibited for reasons of state security, protection of public order, morality of the population, human life and health, protection of animals and plants, environmental protection. natural environment, protection of the artistic, historical and archaeological heritage of the peoples of their country and foreign countries, protection of property rights, protection of the interests of consumers of imported goods and based on other interests.
Two types of customs policy: protectionism and free trade.
Protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main goals are achieved by establishing high level customs duties on imported goods.
Unlike protectionism. free trade policy assumes a minimum level customs duties and is aimed at every possible encouragement of the import of foreign goods into the domestic market of the country.
Activity government agencies on the regulation of foreign economic activity is carried out in almost all countries of the world, but its scale, forms and methods, specific goals and objectives are determined by each country based on its position in the modern world, foreign and domestic policies, scale, and other factors
Types of customs duties and their classification.
Depending on the purpose, customs duties are divided into:
Fiscal, acting as a means of replenishing budget revenues;
protectionist and super-protectionist, protecting the domestic market from the penetration of foreign goods;
anti-dumping (a kind of protectionist), applied to imported goods that are sold domestically for more low prices than similar national goods;
preferential - preferential, established for a certain product or for all imports under a contract, etc.
2. According to the object of taxation:
import. They are imposed on imported goods when they are released for free circulation in the domestic market of the country.
· export duties, which are imposed on the exported goods. In accordance with the rules of the WTO, they are used extremely rarely, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are aimed at reducing exports and replenishing the budget.
· transit duties, which are imposed on goods transported in transit through the territory of a given country. They are introduced extremely rarely and are used as a means of a trade war.
3. By way of collection:
specific. Accrued in fixed amount per unit of taxable goods (for example, $20 per 1 ton of cargo). The practical use of specific duties does not present any technical difficulties. Specific, as a rule, are export duties, they are levied mainly on raw materials.
ad valorem. Charged as a percentage of the customs value of taxable goods (for example, 15% of the customs value);
alternative. In the customs practice of industrialized countries, depending on the indications contained in the tariff, both ad valorem and specific duties are levied at the same time or the one that gives the largest amount of customs duty.
At first glance, the distinction between ad valorem and specific duty is purely technical. However, in the customs and tariff business, there are always trade, political and political differences behind organizational and technical differences. economic goals. Ad valorem and specific duties behave differently when prices change. As prices rise, ad valorem duties rise in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties are more effective than specific ones. And when prices fall, specific rates are more stable. Therefore, in the context of a long upward trend in prices, there is usually a desire to increase the share of ad valorem duties in the customs tariff.
4. By origin:
autonomous. They are introduced on the basis of unilateral decisions of the state authorities of the country;
Conventional ones are established on the basis of bilateral or multilateral agreements;
· Preferential duties, which are lower than the usual customs tariff, and are imposed on the basis of multilateral agreements on goods originating in developing countries. Their goal is to support economic development these countries.
5. By types of bets:
permanent. Customs tariff, the rates of which are set by the state authorities at a time and cannot be changed depending on the circumstances.
variables. Customs tariff, the rates of which may change in cases established by state authorities. Such rates are quite rare, used, for example, in Western Europe within the framework of the common agricultural policy.
6. According to the calculation method:
nominal. Customs rates specified in the customs tariff. They can only give a very general idea of the level of customs taxation to which a country subjects its imports and exports.
effective. The actual level of customs duties on final goods, calculated taking into account the level of duties imposed on import units and parts of these goods.
7. By nature:
In order to protect the economic interests of the country, special types of customs duties may be temporarily applied to imported goods:
· anti-dumping;
special;
· seasonal;
compensatory.
The anti-dumping duty is applied in cases of importation into the customs territory of the Russian Federation of goods at a price lower than their normal value in the country of exportation at the time of this importation, if such importation causes or may cause material damage to domestic producers, or prevents the organization or expansion of the production of such goods. The anti-dumping duty is valid for such a period and in such amount that are necessary to eliminate the significant damage to the industry of the Russian economy caused by dumped imports of goods.
The term of the anti-dumping duty shall not exceed five years from the date of its introduction or from the date of the last review of the rate of such duty as a result of a repeated anti-dumping investigation. The need to continue to levy the anti-dumping duty or to revise its rate is determined by the Government of the Russian Federation based on the results of the repeated anti-dumping investigation.
A special customs duty is applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and under conditions that cause or may cause damage to domestic producers of similar or directly competing goods. This type of duty can be used as a response to discriminatory or other negative actions of other states or their unions.
If the period of effect of special protective measures exceeds three years, no later than one and a half years after their introduction, a second investigation must be carried out, as a result of which the special protective measures may be canceled or extended. A special duty on agricultural goods may be introduced without investigation only for a period until the end of the calendar year in which the said duty was introduced, and in an amount not more than one third higher than the customs duty rate for such goods.
Seasonal duty is applied for the purpose of operational regulation of the import of certain goods. In this case, the rates of customs duties provided for by the customs tariff shall not apply. AT Russian Federation seasonal duty is established by the Government of the Russian Federation, and its validity period cannot exceed six months a year.
Countervailing duties are applied in cases of import into the customs territory of the Russian Federation of goods, in the production or export of which subsidies were used directly or indirectly, if such import causes damage or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of the production of such goods in the Russian Federation.
Conclusion: Various goods are imported into the territory of the Russian Federation, which are subject to customs duties, which is why it is necessary to allocate different types of customs duties. Based on the types, duties can be classified, because. You cannot impose the same duty on different goods. The main classification is the classification according to the object of taxation (import, export, transit).
RUSSIAN FEDERATION
MINISTRY OF EDUCATION AND SCIENCE
TYUMEN STATE UNIVERSITY
BRANCH in NOYABRSK
COURSE WORK
Subject: "Customs Economics"
On the topic: "The customs policy of Russia, the historical experience of its implementation"
Completed by a 2nd year student
Specialties: TD ODO
Albert Igor Andreevich
Scientific Supervisor: KEN Associate Professor
Devyatkova O.I.
Noyabrsk, 2011
INTRODUCTION 3
CHAPTER 1. CUSTOMS POLICY, OBJECTIVES AND METHODS OF ITS IMPLEMENTATION 5
1.1 The concept of the customs policy of Russia5
1.2 Approaches in the formation of the customs policy of Russia8
CHAPTER 2. HISTORY OF RUSSIAN CUSTOMS POLICY 10
2.1 The origins of the formation of the customs policy of Russia10
2.2 Formation of customs policy in the post-revolutionary
2.3 Formation of customs policy in the modern period20
CHAPTER 3 THEORETICAL ASPECTS OF RUSSIAN CUSTOMS POLICY 23
3.1
Tariff and non-tariff methods of the Russian customs policy23 3.2
Current state Customs Service of Russia - Problems and Prospects31
CONCLUSION 35
LIST OF USED LITERATURE 37
INTRODUCTION
In the system of government bodies of foreign economic activity, a special role is assigned to the customs service as the most dynamically developing, timely and qualitatively serving the participants. The significance of the activities of the customs system is also due to the fact that customs payments are the most stable source of revenue for the federal budget of Russia.
Customs is an objective process that manifests itself in the sphere of inter-economic and trade relations between states and within states, it is one of the mechanisms for regulating the economy, foreign trade, stabilization finance. The customs business develops according to its own specific laws, has its own subject and content. An important area of customs activity is economics and finance. The economic services created in Russia should ensure the solution of the tasks defined by the new areas of activity of the customs authorities, the formation of the revenue part of the federal budget through customs payments, control over the repatriation of foreign exchange earnings and the movement of currency across the border of the Russian Federation. Coordination of the activities of economic service units, their target orientation is carried out on the basis of comprehensive programs to enhance the role of the customs system as an economic regulator of foreign economic activity (FEA).
Building sustainable, flexible and effective system customs authorities and the implementation of an optimal customs policy is one of the most important (and at the same time the most difficult) tasks of economic reform in Russia. Therefore, it is the actual topic of this work.
The aim of the work is to study the customs policy of Russia.
Based on the goal, the following tasks were set in the work:
Consider the concept of the customs policy of Russia, determine the goals and methods of its implementation;
Research the history of Russian customs policy;
Analyze the economic aspects of customs policy in Russia.
The subject of the research work is the customs policy of Russia.
The object of the study is the Federal Customs Service of Russia.
The course work consists of an introduction, three chapters, a conclusion, a list of references.
CHAPTER 1. CUSTOMS POLICY, OBJECTIVES AND METHODS OF ITS IMPLEMENTATION.
1.1 The concept of the customs policy of the Russian Federation.
Customs policy is a purposeful activity of the state to regulate foreign trade exchange (volume, structure and conditions of exports and imports) through the establishment of an appropriate customs regime for the movement of goods and vehicles across the customs border.
The customs system of Russia has a wealth of experience in protecting the economic sovereignty and security of the state, the domestic market, domestic trade and industry. The implementation of these strategic measures has always been inextricably linked with the customs policy pursued in the country, which is integral part both foreign and domestic policy of the state. And although the current Customs Code of the Russian Federation does not define customs policy, in general it can be represented as a system of state economic and other customs and legal measures to regulate foreign trade, protect the national economy and solve fiscal problems.
The totality of institutions involved in the formation and implementation of customs policy, as well as a set of forms and methods for its implementation, the procedure for using customs regulation instruments by the competent state authorities form the concept of a customs policy mechanism.
The main goal of the customs policy of any state is to ensure its economic interests. And Russia is no exception in this regard.
The goals of the customs policy of Russia formulated in Art. 2 of the Labor Code of the Russian Federation:
Ensuring the most efficient use of the instruments of customs control and regulation of commodity exchange in the customs territory of Russia;
Participation in the implementation of trade and political tasks to protect the Russian market;
Stimulation of the development of the national economy;
Assistance in carrying out structural adjustment and the implementation of other tasks of Russia's economic policy;
Other goals determined by the President, the Federal Assembly and the Government of the Russian Federation.
The basic principles of customs policy are closely related to the principles state regulation foreign trade activities, which, in accordance with the Federal Law “On State Regulation of Foreign Trade Activities” (Article 4), include:
The unity of foreign trade policy as an integral part of the foreign policy of the Russian Federation;
Unity of the system of state regulation of foreign trade activity and control over its implementation;
Unity of export control policy;
Unity of the customs territory of the Russian Federation;
Priority of economic measures of state regulation of foreign trade activity;
Equality of participants in foreign trade activities and their non-discrimination;
State protection of the rights and legitimate interests of participants in foreign trade activities.
Exclusion of unjustified interference by the state and its bodies in foreign trade activities, causing damage to its participants and the economy of the Russian Federation as a whole.
Customs policy should contribute to ensuring economic security, which is understood as the state of the economy,
Guaranteeing a sufficient level of social, political and defense existence and progressive development of the Russian Federation, the invulnerability and independence of its economic interests in relation to possible external and internal threats and influences.
Article 2 of the Labor Code establishes that the Russian Federation implements a unified customs policy, which is an integral part of Russia's domestic and foreign policy. Its goals are determined by the Federal Assembly, the Government of the Russian Federation and the President of the Russian Federation in accordance with the Labor Code and other sources of customs law and boil down to ensuring the most efficient use of customs control tools and regulating the exchange of goods on the Russian customs territory, participation in the implementation of trade and political tasks to protect the Russian market, stimulating the development of the national economy, promoting the implementation of the main tasks of Russia's economic policy.
The orientation of the objectives of the customs policy to protect the Russian market of goods and to stimulate the development of the national economy determines its close connection with the domestic policy of the Russian state. As an integral part of the foreign policy of the state, the customs policy of Russia is designed in such a way to realize the foreign economic interests of the state in order not only to protect the crisis national economy from further collapse, but also to contribute to its structural restructuring with the aim of revitalization, recovery and subsequent recovery.
Customs policy is based on the activities of the customs service, which is an institutional prerequisite for its implementation. At the same time, customs regulation cannot be identified only with the activities of customs authorities. The formation and implementation of customs policy is a complex process that takes place in the bowels of the state mechanism with the participation of all three branches of state power - legislative,
Executive and judicial, as well as interested business circles.
Customs policy is part of the foreign economic activity of the state. Historically, it has become the first form of state regulation of foreign trade. The essence of the customs policy is manifested in the customs tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, etc. Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the overall economic strategy of the government.
1.2 Approaches in the formation of the customs policy of the Russian Federation.
The formation of the customs policy of any state involves two important approaches to determining its direction - these are protectionism and free trade.
Protectionism is a policy aimed at protecting one's own industry, agriculture from foreign competition in the domestic market. The protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main goals are achieved by establishing a high level of customs taxation on imported goods and restricting imports.
Free trade is the policy of free trade. It eliminates any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more profitable international division of labor and satisfaction of market needs. In contrast to protectionism, the policy of free trade implies a minimum level of customs duties.
And it is aimed at every possible encouragement of the import of foreign goods into the domestic market of the country.
Administrative tools for regulating foreign trade are simply necessary at the present stage. With their help, the state in the conditions of independent implementation a large number companies of commercial operations can stop the growth of the foreign trade deficit and equalize the trade and payment balances, more rationally manage foreign currency in case of its acute shortage to buy abroad the most necessary goods for the country, and mobilize foreign exchange reserves to service foreign exchange debt. In addition, these tools make it possible to obtain concessions in the field of import restrictions on the basis of reciprocity and to achieve the abolition of discriminatory measures in the countries that are Russia's trading partners.
CHAPTER 2. HISTORY OF THE RUSSIAN CUSTOMS POLICY.
2.1 The origins of the formation of the customs policy of the Russian Federation.
In Russia, the history of customs goes back over 1,000 years and can be traced back to the collection of fees and duties on items sold or exchanged in busy trading centers.
Takh and at the crossroads of ancient trade routes, from
The occurrence of prefabricated trading or so-called "living" places, industrial exchange points,
Rolls and warehousing of goods. Historians attribute their appearance to the 8th century. In Kievan Rus, among the many
Lens fees and duties were distributed "osmnichee" and "myt" - a fee for the transport of goods through external or internal outposts, for the use of a site, responsible
Cash for bargaining, or for patronage, you provide
mine to merchants.
Great influence on the development of customs in Russia
These were provided by the Mongol-Tatar conquerors. In this period
The Turkic word “tamga” came into circulation, that is, the duty, from which the words “tamzhit” originated, that is, to collect a duty, “customs” is a place at a fair or market where goods were stored there, and, of course, "customs officer"
Residential person who took tamga.
Pictures of the development of customs in Kievan Rus and other states are largely similar. Its main purpose and focus has always been to meet the needs of
But-legal) consolidation.
Customs, having become an integral attribute of domestic and foreign trade, through its activities all
At the beginning of the 16th century, when the creation of Mos
Kovsky state, the first attempts are being made to unify the collection of duties on goods. In the letter of customs
Nikam Dmitrov 1521 contained separate rights
High norms and on the procedure for collecting duties on certain goods
Ditch. Later, in the Customs Novgorod letter on the collection of duties dated March 17, 1571, along with the murals on becoming
Kah duties on goods, for the first time it was reflected the requirement
Nie on the maintenance of customs books. Gradually folding
Elk customs legislation, and the procedures for its application were streamlined.
With the formation and development in Russia, centralized
The bathing state also developed its customs protection
Na (prototype of modern customs authorities), basics
Noah whose task was to collect fees for replenishment
Niya state treasury.
By the middle of the 17th century, there were customs in almost all cities and other large settlements, and in large cities (in Moscow, etc.) there were several of them. Formiro
Customs offices and their staffing with service people
Mi (customs officers) at that time was carried out in two ways.
The first method was called the “correct” method, based on the fact that the customs service was built on a gratuitous basis - “service on faith”: it is obligatory to fulfill
Stay at the customs attracted representatives of the merchants,
Posad people and county peasants, they took the oath and free of charge for a certain
They served their service for a long time. The customs were headed by the so-called "customs heads" - representatives of the merchant class, appointed to the position by royal decree. The essence of the activities of such customs was as follows.
Mu: a certain amount of fees was planned to be collected for the year, and if, according to the results of the annual amount of fees collected, exceed
Shawls of the previously intended value, then customs
You and other service people were encouraged.
The second way of forming customs and collecting
Shlin in those days was "delivery of customs at the mercy": zain
The interested person paid in advance to the state treasury a certain amount of money equal to the average collection of customs duties over the past few years, half
Ralo all the duties in their favor, while forming the customs staff at its discretion.
Which of these methods of replenishing the treasury at the expense of that
possible duty was more acceptable and efficient
Well, it's hard to say for sure. Both methods had their pros and cons.
The rapid development of customs in Russia received during the reign of Peter I. This was facilitated by the
Noe development of industry, manufactories, agriculture, Russia's access to Baltic Sea, many
Lena foreign policy actions of the government, from
Covering the way for Russian goods to Europe. Activized
Elk development of foreign trade, in which the significant role of syg
Ral customs tariff of 1724 Customs policy Ros
Syi then wore a clear protectionist direction
Nost. High customs duties (up to 75% of the price) were imposed on goods whose production in Russia had already been mastered or was being established (this is iron, sails
on, silk, wax, dry skin, etc.). For goods, not manufactured
Dimy in the country, the duty was moderate (from 4 to 10%), exported goods were subject to a duty of only 3%, with the exception of industrial
Raw materials and semi-finished products needed for Russian factories, the export of which was practically prohibited.
Evidence of the influence of the Russian customs policy
Tiki on international relationships, international tor
I eat a lot. Impressive historical fact in the fact that Napoleon chose as a reason for the invasion of Russia the customs tariff adopted by her in 1811, with
Ripped, essentially, installed by him economic blockade England.
There are many so-called "customs wars" in history. An example is the relationship between
These countries and Germany in the period 1893-1894, when in the course of six months these countries in relation to each other three times under
Nimali rates of import customs duties. The reason for this was the failure of Germany to provide benefits for the import and transit of Russian goods.
Despite the complexity and inconsistency of the historical
On the path of the Russian customs, his experience indicates that the customs business, customs policy in Russia
These have developed as the most important sphere of economic
Politics of the state, an instrument for regulating foreign trade and protecting national interests.
The creation of the customs system of Russia in the modern period is based on its previous experience, including
Le accumulated in the Soviet period of development of our state.
Thus, the formation of customs policy in pre-revolutionary Russia took place, on the one hand, against the background of the strengthening of the role of customs and tariff regulation, the increasing role of developing production relations, the emergence of the first customs institutions, and on the other hand, against the background of the struggle of supporters of free trade and protectionism. Periods of increasing customs duties in the history of Russia were replaced by periods of significant reductions, since the policy of protectionism in foreign trade did not always contribute to the collection of customs payments. The state system begins to receive significant income for its treasury through the development of national production. The rich appear
Representatives of industry and trade, who, united in the relevant unions, guilds, create lobbying groups in state authorities that influenced the formation of customs policy.
2.2 Formation of customs policy in post-revolutionary period
In the post-revolutionary period from 1918 to 1924. customs institutions are successively resubordinated to the People's Commissariat of Finance, the People's Commissariat of Trade and Industry. People's Commissariat of Foreign Trade, which had a negative impact on customs policy in general. During the 30s and 60s. For the present century, a line of the most severe protectionism and state monopoly on foreign trade is being pursued in Russia. The function of the registrar of the fact of the passage of foreign trade goods across the state border of the country, sent by specially authorized foreign trade associations, was essentially charged to customs institutions, since even the calculation of customs duties for these goods was carried out centrally practically without the participation of customs.
New approaches in the foreign and domestic policy of Russia in subsequent years also predetermined the corresponding measures in customs policy. In 1961 and 1981 new customs tariffs appear, and in 1986. the transformation of the Main Customs Administration (GTU) of the Ministry of Foreign Trade into the Main Administration of State Customs Control (GU SCC) under the Council of Ministers of the USSR takes place.
During the period of foreign economic reform (1986-1991), a new stage in the development of the customs system begins, the features of which are associated with an attempt to transform the customs services of a monopoly state into
A new management structure focused on functioning in a free market and democratic regime.
Perhaps the most radical stage in the reform of the system of customs authorities took place at the beginning of 1986, when the GTU MVT was transformed into the Main Directorate of State Customs Control under the Council of Ministers of the USSR (GUGTK under the Council of Ministers of the USSR) - an independent body of state administration with the status of a union department. It was from this moment that the restructuring of the customs management system began, since for the first time in the history of the Soviet state, the customs service was allocated organizationally. This stage of development of the customs management system has a number of features.
First, from 1986 to 1989, despite the fact that the customs service became an independent branch of state administration, the functions of the customs authorities actually remained the same, since the order of export-import operations almost did not change. As before, the main task of the customs was to control the observance of the state monopoly of foreign trade. During this period, the system of customs authorities developed mainly in the organizational and legal direction. The legal aspect of this development consisted mainly in the adoption of a number of regulations defining legal status and the procedure for the activities of the customs system (Regulations on the GUGTK under the Council of Ministers of the USSR, Instructions on the procedure for preparing normative acts of the GUGTK under the Council of Ministers of the USSR). In organizational terms, there was a structural reorganization of the customs administration bodies: the departments that were part of the GTU MVT were transformed into the department of the GUGTK; the network of local customs institutions has increased. Decree of the Council of Ministers of the USSR of February 28, 1989 No. 191 legally fixed the departure from the principle of the state monopoly of foreign trade and set the task of forming a new customs policy, modern mechanism customs control. This led to
Changes in the functional orientation of the customs authorities in the subsequent period.
Secondly, even after 1989, when they switched to new forms of foreign trade management and the functions of customs authorities began to gradually change, due to the insufficiently radical and consistent reform of the domestic economy, the new mechanism for regulating foreign economic relations did not work in practice. Therefore, the new legally fixed functions of the customs authorities were of a declarative nature and, in particular, the functions associated with the institution of customs and tariff regulation.
Thirdly, there was no legislative basis for restructuring the customs management system. The Customs Code of 1964, adopted according to the standards of the command-bureaucratic system, not only ceased to correspond to existing realities, but also contradicted the by-laws adopted by ministries and departments.
The development of customs until the adoption in 1991 of a new Customs Code and the USSR Law on Customs Tariffs was determined by subordinate rule-making - resolutions of the Council of Ministers of the USSR and departmental acts. The general management of customs issues was carried out by the highest executive and administrative body - the Council of Ministers, which also determined the main directions further development customs system.
The State Foreign Economic Commission of the Council of Ministers of the USSR was in charge of coordinating the activities of the customs department with other administrative structures, as well as direct operational management of the customs business.
The head of the customs system was the Main Directorate of State Customs Control under the Council of Ministers of the USSR - the central customs authority. The regulation on it, approved by the Decree of the Council of Ministers of the USSR of July 13, 1987 No. 775, determined the functions and procedure for its activities. GUGTK was responsible for
Customs control, the fight against smuggling and violations of customs rules, for the effective application of the customs tariff. GUGTK was obliged: to develop proposals and take measures to improve the state customs control; establish, in accordance with the Customs Code and other acts of legislation, the procedure for passing objects across the state border, their declaration and examination, personal examination of persons crossing the state border, the procedure for performing other customs operations; develop and implement measures to combat smuggling and violations of customs rules; participate in the development of a customs tariff for goods; to approve the rates of customs duties on articles of personal consumption. The GUGTK had the right: to participate in the development of proposals for the establishment of checkpoints on the state border through which automobile, sea, river, air and other communications are carried out; allow the import and export of property that is not the subject of foreign trade operations; create, reorganize and liquidate customs institutions in accordance with the established procedure, etc.
The main structural units of the GUGTK under the Council of Ministers of the USSR were departments and departments. As part of the central office, there were: the Department for the Organization of Customs Control, the Department for Combating Smuggling and Violations of Customs Rules, the Technical Department, the Department of Personnel and Educational Institutions, the Department of Customs Law, the Department of Customs Policy and Foreign Relations, the Economic Department, the Department for Control of Printed and Audiovisual materials. The GUGTK also had many administrative and economic divisions (the Department of Affairs, the Department of Logistics and Social Development, the Department for the Operation of Checkpoints). Such a complex organization of the central apparatus was the result of a certain structural development. For example, the Department of Customs Law and International Relations was transformed into the Department
Customs Law and International Cooperation, from which then two independent departments emerged - the Department of Customs Law and the Department of Customs Policy and External Relations. Introduction to the practice of customs control of new modern technical means led to the emergence of the Technical Department. In connection with the creation of its own educational base in the GUGTK system, instead of the personnel department (as it was in the GTU MVT), the Department of Personnel and Educational Institutions began to operate in its structure.
In general, the competence of each of the departments was complex nature. The powers of one department were closely intertwined with the powers of others. So, the Department of Customs Law in more than other departments, was responsible for the preparation of draft international agreements on customs. The Department for Combating Smuggling and Violations of Customs Rules, in the development of international agreements on combating smuggling, due to its competence in these issues, could largely influence the determination of specific areas of cooperation in this area.
Along with the functional, the territorial principle also had a certain significance in the activities of the structural divisions of the GUGTK. On its basis, for example, there was a distribution of duties in the organizational and inspection sector of the Office for the Organization of Customs Control, each employee of which was responsible for the state of affairs in customs institutions located in a certain section of the territory of the USSR.
The status of customs was determined by a number of acts. The main normative act regulating the activities of local customs institutions was the Regulation on customs and customs posts, approved by order of the GTU MVT dated September 9, 1982 ... The structure of local customs institutions could include departments:
Operational;
Passenger;
Postal and cargo;
Diplomatic cargo;
Control over cargoes of foreign exhibitions;
Control over cargoes of Soviet exhibitions;
Control over cargoes of foreign companies;
Technical means of control, to combat smuggling;
Operational and technical support, etc.
Customs and customs posts according to their location were divided into border and internal. According to the specifics of their activities, local customs institutions could be divided into land, air, sea (river). The zones of activity of customs offices were not the same in size, therefore the number of customs posts included in one or another customs office was different. For example, Irkutsk and Kerch customs did not have customs posts at all. As part of the Chop customs, whose area of activity included three border regions of the Transcarpathian region, there were five customs posts (Bateevo, Zvonkovsky, Luzhayka, Tissa, Kosinsky).
The increase in the number of international traffic and the growth in the volume of international passenger traffic caused in 1987-1990. significant growth in the number of local customs offices. From March to August 1989 alone, the number of customs offices increased from 87 to 95.
At this time, there was a clear transition from the purely territorial principle of building local customs institutions to the creation of a network of customs on a federal basis. A number of large customs offices, whose activity zones almost completely coincided with the territories of the Union republics, were renamed republican. So, the Tbilisi customs was transformed into the Georgian republican one. Republican customs were also established in Tajikistan, Uzbekistan, Kazakhstan, Azerbaijan, Armenia, Latvia, Lithuania, Estonia. Interestingly, the Far Eastern Customs was transformed into a republican customs, the zone of activity of which was limited to the Primorsky Territory.
In the course of the reform of foreign economic activity, many enterprises and organizations were granted the right to independently conduct export-import operations. In order to increase the throughput of customs and customs posts, as well as to relieve local customs institutions from a significant amount of work on cargo clearance, it was possible to carry out inspection and customs clearance of goods directly at the location of a participant in foreign economic relations. To do this, the interested enterprise (organization) could call a customs officer at its own expense, apply to customs administration with a request to organize an inspection commission or to appoint a permanent customs commissioner.
The procedure for the creation of inspection commissions and the appointment of customs commissioners was approved by order of the GUGTK dated January 29, 1988. Inspection commissions were created on a mixed basis from representatives of customs institutions and enterprise administrations. Customs commissioners were permanent representatives of the customs authorities at those enterprises that carried out export-import operations on a regular basis. In contrast to inspection commissions, customs commissioners were official representatives of local customs control bodies and, together with customs offices and customs posts, were part of a single system of the State Customs Committee. On the whole, however, the practice of organizing inspection commissions has not become widespread. The Customs Code of 1991 no longer provided for the possibility of their creation.
2.3 Formation of customs policy in the modern period.
The logical conclusion of this stage is the adoption in 1991 of a new Customs Code and the USSR Law "On Customs Tariff".
The Customs Code of the USSR and the Law of the USSR on the Customs Tariff, adopted in 1991, made significant changes to the organization of the customs administration. The creation of two coordinating bodies was envisaged: the Customs and Tariff Council and the Coordinating Council for Combating International Illegal Traffic drugs and psychotropic substances. The new Code legitimized the already established three-tier system of customs authorities: the central customs authority - regional customs departments - customs. The Customs Committee became the central customs authority, which replaced the GUGTK. Significantly changed its functions, focused largely on economic model regulation of foreign economic relations. However, in general, both the Customs Code and the Customs Tariff Law of 1991, despite a certain progressiveness, were imbued with the spirit of the omnipotence of administrative-command methods of managing the economy, foreign economic activity, and customs affairs. An extremely limited set of means of customs regulation has become a serious obstacle in the formation of new foreign economic relations and relations with foreign contractors. Real life showed the inevitability of the transition to more modern, flexible and dynamic methods of foreign economic cooperation and customs regulation.
The formation of the customs service of the Russian Federation is an integral part of the formation of the Russian state and ensuring its sovereignty. The legal basis for this process was the Decree of the President of the Russian Federation "On the State Customs Committee of the RSFSR". This date is marked as the beginning of the creation of the modern Russian customs service. State Customs Committee (SCC). It was created as the central customs body of Russia. He was responsible for the implementation of the customs policy of the republic, ensuring compliance with the legislation in the customs business, and the effective functioning of the customs authorities.
The formation and ensuring the viability of the system of customs authorities are directly related to the adoption in 1993 of the Law of the Russian Federation "On the customs tariff" and the Customs Code of the Russian Federation. The Russian legal base for the implementation of customs policy and customs affairs in the new conditions was created. These legislative acts fixed the priority of the fiscal, economic, control, law enforcement and protective functions of the customs authorities. They received the status of law enforcement agencies, the authority to exercise currency control. At the end of the year, the customs authorities were classified as paramilitary state organizations, the first steps of its activities, the customs service of Russia actively included international cooperation on the trade and tariff policy of the customs business. In 1991, Russia, as the legal successor of the USSR, became a member of the International Council customs cooperation(CCC) - now the World Customs Organization (WTO). She was elected a member of the Political Commission and the Finance Committee of this organization. All-round assistance in the economic integration of the Commonwealth member states has become a priority area of activity for the Russian customs service independent states(CIS), cooperation with their customs services. The State Customs Committee of Russia took part in the development and implementation of multilateral intergovernmental and interdepartmental agreements on cooperation and mutual assistance of the CIS countries in customs matters. At his suggestion, the Council of Heads of Customs Services of the CIS Member States, established in December 1993, adopted a number of important joint documents on issues of customs legislation and unification of customs procedures.
On May 28, 2003, the Customs Code of the Russian Federation was adopted, which entered into force on January 1, 2004. The new code has both positive and negative sides.
CHAPTER 3. THEORETICAL ASPECTS OF RUSSIAN CUSTOMS POLICY.
3.1 Tariff and non-tariff methods of customs policy.
To regulate customs policy, both tariff and non-tariff measures are applied. Customs and tariff regulation is one of the main levers of state regulation of foreign economic activity. The legal basis for customs tariff regulation is the law “On Customs Tariff” and the Customs Code. These documents define the principles for building a system of customs and tariff regulation, the procedure for moving goods across the border and collecting customs payments. Directly customs and tariff regulation is carried out by the Customs Committee through the system of customs administrations, customs and customs posts.
Customs payments are cash levied by customs authorities from persons participating in the process of moving goods and vehicles across the customs border of the Russian Federation. Payment of payments is one of the main conditions for transactions related to foreign trade. Starting from January 1, 2005, customs payments are no longer included in the list of federal taxes and fees (Federal Law No. 95-FZ of July 29, 2004). Now the collection of customs duties and fees is regulated only by the Customs Code of the Russian Federation. When regulating relations on the establishment, introduction and collection of customs payments, the customs legislation of the Russian Federation is applied to the extent not regulated by the legislation of the Russian Federation on taxes and fees (Article 3 of the Labor Code of the Russian Federation).
The internal structure of customs payments is defined in Art. 318 of the Labor Code of the Russian Federation. According to this article, customs payments include:
1) import customs duty;
2) export customs duty;
3) value added tax levied on the importation of goods into the customs territory of the Russian Federation;
4) excise duty levied on the importation of goods into the customs territory of the Russian Federation;
5) customs fees.
listed in Art. 318 of the Labor Code of the Russian Federation, payments are united by the fact that they are all collected, as a rule, by the customs authorities in connection with the movement of goods and vehicles across the customs border.
It is necessary to pay attention to the fact that the list of customs payments has been significantly reduced compared to how it looked in the 1993 Labor Code of the Russian Federation. etc. Customs duty is the most significant type of customs payments. Customs duty - in accordance with the Law "On Customs Tariff" - is a payment collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export.
A distinction is made between the import customs duty levied when goods are imported into the customs territory of the Russian Federation, and the export customs duty paid when goods are exported from this territory. The rates of import customs duties are systematized in accordance with the TN VED in the Customs Tariff of the Russian Federation, approved by Decree of the Government of the Russian Federation dated November 30, 2001 No. 830 “On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Economic Activity”.
Rates of export customs duties are established by Decrees of the Government of the Russian Federation dated July 12, 1999 No. 798 “On Approval of Export Customs Duty Rates for Goods Exported from the Territory of the Russian Federation Outside the Member States
Agreements on the Customs Union”, dated December 9, 2000 No. 939 “On Approval of Export Customs Duty Rates for Crude Oil and Oil Products Exported from the Territory of the Russian Federation Outside the States Parties to the Agreements on the Customs Union”.
The tax base for the purposes of calculating customs payments are:
Customs value of goods;
Number of goods;
Customs value and quantity of goods.
The choice of a specific tax base when calculating the customs duty depends on what rate is set for this product.
In accordance with Art. 4 of the Law of the Russian Federation "On the Customs Tariff" in the Russian Federation, the following types of customs duty rates are applied: ad valorem, specific and combined. Ad valorem rates (ad valorem) are set as a percentage of the customs value of taxable goods.
Specific rates are calculated in euros in the prescribed amount per unit of taxable goods. They are charged per unit of weight, volume, etc.
Combined rates are those that combine both ad valorem and specific methods of taxation. The basis for calculating the customs duty for goods subject to combined rates (“C1 in percent, but not less than C2 in euros for the quantity of goods”) is the customs value of the goods or the quantity of goods in kind.
When calculating the amounts of customs duties levied at specific rates established in euros per kilogram of the mass of goods, or combined rates with a specific component in euros per kilogram of the mass of goods, the mass of the goods is used as the calculation base, taking into account its primary packaging, which is inseparable from the goods until its consumption and in which the product is presented for retail sale
(Decree of the Government of the Russian Federation of February 22, 2000 No. 148). When calculating the amounts of customs duties levied at ad valorem rates or at combined rates with an ad valorem component, the customs value is used as the tax base. In Art. 12 of the Law of the Russian Federation "On the Customs Tariff" establishes that the system for determining the customs value (customs valuation) of goods in Russia is based on the general principles of customs valuation adopted in international practice. The procedure for applying the system of customs valuation of goods imported into the customs territory of the Russian Federation is established by the Government of the Russian Federation on the basis of the provisions of the Law of the Russian Federation "On the customs tariff". Effective from January 1, 1993, the procedure for determining the customs value of goods imported into the territory of the Russian Federation was approved by the Decree of the Government of the Russian Federation, which stipulates: “The customs value of goods imported into the Russian Federation is determined by the declarant in accordance with the customs valuation rules provided for by this Procedure, applied in accordance with general principles of the customs valuation system of the General Agreement on Tariffs and Trade”. This procedure applies to both legal entities and individuals. Some of its provisions may be specified in the legal acts of the Federal Customs Service of Russia (orders, instructions, etc.). Determination of the customs value of goods imported into the customs territory of the Russian Federation is carried out by applying the following methods:
1) at the price of a transaction with imported goods (Article 19 of the Law of the Russian Federation "On the customs tariff");
2) at the price of a transaction with identical goods (Article 20);
3) at the price of a transaction with homogeneous goods (Article 21);
4) cost deductions (art. 22);
5) value addition (Article 23);
6) reserve method (Article 24).
The main method for determining the customs value is the method based on the transaction price of imported goods, according to which the customs
The value of goods imported into the customs territory of the Russian Federation is the transaction price actually paid or payable for the imported goods at the time of their crossing the customs border of the Russian Federation (to the port or other place of importation). If the main method cannot be used, each of the listed methods is applied sequentially. In this case, each subsequent method is applied if the customs value cannot be determined by using the previous method. The cost subtraction and addition methods can be applied in any order. The procedure for calculating the customs value of goods exported from the customs territory of the Russian Federation is defined in Decree of the Government of the Russian Federation of December 7, 1996 No. 1461. In accordance with this act, the customs value of exported goods is determined on the basis of the transaction price, i.e. the price actually paid or payable in the sale of goods for export. If the goods are exported from the Russian customs territory in the absence of a purchase and sale transaction or if it turns out to be impossible to use the price of the purchase and sale transaction as the basis for determining the customs value, the customs value of the exported goods is determined either on the basis of the accounting data of the exporting seller provided by the declarant, reflecting it costs for the production and sale of the exported goods, and the amount of profit received by the exporter when exporting identical or similar goods from the customs territory of the Russian Federation, or on the basis of accounting data on the entry into and write-off from the balance sheet of the exported goods. If it is impossible to use the listed information provided by the declarant, the customs value of the exported goods is determined on the basis of information on prices for identical or similar goods.
Identical goods are understood to be identical in all respects with the goods being valued in the following parameters:
Purpose and characteristics;
Quality, trademark and reputation in the market;
Country of origin;
Manufacturer.
The transaction value of identical goods is taken as the basis for determining the customs value if the goods are sold to the same country, imported at the same time or almost simultaneously with the goods being valued, on the same commercial terms and in the same quantities. If identical goods are imported in different quantities or on different commercial terms, then the prices are adjusted to take into account these differences and their reasonableness is documented by the customs authority.
The method of valuation by price with homogeneous goods involves the use of the transaction price for homogeneous goods with imported goods as a basis for determining the customs value. Similar goods are understood to mean goods which, although not identical in all respects, have similar characteristics and consist of similar components, which enable them to perform the same functions as the goods being valued and be commercially interchangeable. When determining the homogeneity of goods, their characteristics, purpose, quality, presence of a trademark and reputation in the market, country of origin are taken into account. In the event that more than one price of a foreign trade transaction for homogeneous goods is revealed, the lowest of them is used to determine the customs value of imported items. The deductible valuation method is used when the exporter incurs costs in the importer's territory and includes these costs in the contract price. From the price of a unit of goods are deducted, if they can be allocated, the costs of paying commissions, transportation, insurance, loading and unloading operations that occur in the territory of the country of import of things, the amount of import customs duties, taxes, fees payable in the country of the importer. The basis for determining the customs value when using the valuation method based on the addition of value is the price calculated by adding the production costs, the total costs associated with the delivery of goods to the place of customs clearance, the profit usually received
Exporter as a result of the supply of such goods to this country. If the customs value cannot be determined by the declarant as a result of the successive application of the five specified methods, it is established by the reserve method, taking into account the world customs practice.
The following cannot be used as the basis for determining the customs value:
The price of the goods in the domestic market of the importing country;
The price of goods of domestic origin;
The price of goods supplied from the exporting country to third countries;
An arbitrarily set or not reliably confirmed price.
The procedure for collecting VAT and excises on goods imported into the customs territory of the Russian Federation is defined in the second part of the Tax Code of the Russian Federation (Chapter 21 "Value Added Tax", Chapter 22 "Excises"). The declarant independently determines the customs value of goods transported across the customs border. The customs value is declared to the customs authority when declaring goods. Non-tariff methods are understood as a set of foreign trade policy tools that are not included in the group of customs and tariff restrictions, but are implemented within the framework of administrative management, acting as regulators of foreign trade turnover. The use of non-tariff methods of state regulation of international trade is due to the fact that on the national territory the state can establish a special procedure for the penetration of foreign producers of goods and services into the country, as well as create favorable conditions for the effective development of export industries and carry out special measures aimed at protecting domestic producers and consumers. The system of non-tariff regulation is used most effectively in the framework of foreign trade policy by developed countries. It should be noted that a unified classification of non-tariff methods of regulation has not yet been developed. However, the most widely used classification was developed by the Secretariat
GATT / WTO, according to which non-tariff restrictions are divided into five main groups:
Quantitative restrictions on imports and exports;
Customs and administrative import-export
formalities;
Standards and requirements for the quality of goods;
Restrictions built into the payment mechanism;
Participation of the state in foreign trade operations.
Quantitative restrictions on imports and exports are understood as an administrative form of non-tariff regulation of trade turnover, which determines the quantity and range of goods allowed for export or import.
These methods of non-tariff regulation of trade turnover are most widely used in international trade. In doing so, they include:
Quoting;
Licensing;
Voluntary export restrictions and streamlining agreements
Embargo.
3.2 The current state of the customs service of Russia - problems and prospects
October 25, 1991, the day when the President of Russia signed the Decree “On the Establishment of the State Customs Committee of the RSFSR” (the State Customs Committee of the Russian Federation, later renamed the Federal Customs Service of the Russian Federation) should be considered the moment of the beginning of the formation and development of modern customs in our country. ). The collapse of the USSR into a number of independent states, the formation of a new Russian statehood, the liberalization of foreign economic activity and a number of other factors were also reflected in the change in the customs policy of the renewed Russia and necessitated the transformation of the customs system in accordance with existing realities. In connection with the new approaches, views on customs policy were revised. It is based on three fundamental principles:
The first of them was that the experience of pre-revolutionary
Russia. Customs authorities together with other state
Structures have become bodies of economic protection new Russia, both within the country and at the border;
The second principle proceeded from the fact that the customs service
Aimed at getting closer to neighboring countries by simplifying and unifying customs procedures in accordance with international experience;
Third, it assumed the reorientation of customs control from
The borders inside the country, where the bulk of the cargo turnover was processed.
In the early 1990s the main task of the customs authorities was to increase the revenues of the state budget. Such a prioritization was caused by the problem of an acute shortage of budgetary funds in the context of massive tax evasion, a huge external debt and the government's obligations to pensioners and state employees. I would like to note that the fiscal bias of customs policy and customs administration still dominates: customs duties (primarily
export queue) provide up to a third of federal budget revenues. The customs policy of Russia, which was mainly of a fiscal nature, hindered the development of international cooperation and the competitiveness of the domestic manufacturing industry. At the same time, the range of tasks performed by the customs authorities of Russia is much wider than filling the state budget. These tasks currently include:
Participation in the development and implementation of customs policy;
Participation in the development of economic policy measures in relation to
Goods moved across the customs border, the implementation of these measures;
Protection of Russia's economic interests;
Ensuring, within its competence, economic
the security of the country;
Exercising control over the export of strategic and other
Materials vital for the interests of Russia;
Implementation of measures for customs regulation of trade and
Economic relations;
Collection of customs duties, taxes and other customs
Payments creation of conditions conducive to the acceleration of trade across the customs border;
Implementation of currency control within its competence;
Maintenance of customs statistics of foreign trade and special
customs statistics;
Carrying out research work, consulting in
Areas of customs affairs, implementation of training, retraining and advanced training of specialists in this field for state bodies, enterprises, institutions and organizations. There is also a block of functions of an international nature: participation in the development and implementation of international treaties affecting the customs business;
Cooperation with customs and other competent authorities
Foreign states, international organizations dealing with customs matters.
Tax reform and the strengthening of tax discipline in recent years have ensured a reduction in emphasis from the taxation of foreign trade to the taxation of domestic economic transactions. Under the current conditions, the customs policy should become a mechanism for achieving not fiscal, but structural goals. But there are serious obstacles on the way to this goal. Russian customs authorities already have experience in using measures of structural regulation of foreign trade activities - these are seasonal duties, tariff quotas, anti-dumping investigations, special duties. The use of these measures began already in the last third of the 1990s. But so far they have not given the desired effect, since the application of these measures is limited and often dictated by political priorities. The combination of incentive measures in the tariff sphere with the improvement of the customs regime can serve as an important incentive for the development of international cooperation and competitiveness Russian manufacturers. A set of organizational and technical problems is aggravated by such a serious economic reason as the absence of a “free customs zone” regime. It provides for partial exemption of enterprises operating in this mode from customs duties and VAT on imported components and equipment for the production of competitive products.
In this regard, the main trends in the development of the Russian customs infrastructure in the 2000s were the improvement of technical and information equipment:
Creation and improvement of new access systems;
Regulation of customs tariffs;
Tougher liability for customs crimes.
Basically, infrastructure development is focused on the experience of developed foreign countries.
The unwillingness of the Russian government to reduce customs duties on raw materials and equipment not produced in the country created a number of problems in the 1990s and is now creating them. Thus, Russia's implementation of an effective industrial policy requires major changes in the approach to customs regulation. The changes, first of all, should have been aimed at the abolition (or a significant reduction) of import duties on raw materials, materials, components and equipment that do not have domestic analogues and imported for the purpose of technical re-equipment and expansion of production. However, despite all the above problems, the customs service of Russia today is one of the largest customs services in the world. This is a multifunctional, technically equipped, dynamically developing structure, which employs more than 60 thousand qualified specialists. The importance of the customs authorities for the state is evidenced by the fact that customs officers annually draw up about 3 million cargo customs declarations, and every day about eleven billion rubles are transferred to the state's income. Moreover, the amounts of transferred customs payments increase every year.
3.3 Analysis of the customs policy of the Southern Customs Administration.
The region of responsibility of the Southern Customs Administration covers the territory of the Southern Federal District with an area of more than 590 thousand square meters. km, which is home to about 22 million people. The region includes 13 administrative-territorial units - subjects of the Russian Federation, eight of which have the status of republics. The total length of the land border in the zone of activity of the Southern Customs Administration with Ukraine, Georgia, Kazakhstan and Azerbaijan is 2657.7 km. The length of the maritime border in the Azov, Black and Caspian Seas is 739 nautical miles, or almost 1370 km. Southern federal district is an integral natural and economic complex integrated into the Russian economy. Favorable geopolitical position, high economic potential, well-developed transport and communication system, proximity to the state border and its great length make the Southern Federal District one of the most promising regions for the development of foreign economic activity. Currently, about 8.5 thousand participants in foreign economic activity are registered in the area of responsibility of the Southern Customs Administration, most of which operate in the Rostov and Volgograd regions and Krasnodar Territory.
The enterprises of the region conduct trade relations with more than 120 countries of the world. The leading position is occupied by non-CIS countries: the orientation of participants in foreign economic activity in recent years has been directed precisely at partners from the EU countries - Germany, Italy, France, Greece and others.
Over the course of more than 13 years of existence of the Southern Customs Administration, the foreign trade turnover of the participants in foreign economic activity included in its area of activity has constantly increased. During this time, food products and engineering products dominate in imports. At present, there is a quality
A change within the designated industries, when structural shifts in food are shifting to the range of raw materials, and in engineering products - towards technological equipment and components necessary for the production of goods with a deep degree of processing. In terms of declaration volumes and payments to the state treasury, the Southern Customs Administration is confidently in the top three in the customs system, being a regional administration of the 1st category in terms of key performance indicators. Now the Southern Customs Administration has the whole range of possible tools for conducting operational-search activities, it includes the investigative, security services, and the audit apparatus. In 2007, the customs of the Southern Customs Administration crossed the 100-billion mark in terms of deductions to the federal budget, reaching the level of 127 billion rubles, which is comparable to the consolidated budget expenditures of the entire Southern Federal District.
In 2007, the turnover of goods cleared by UTU Customs amounted to more than 35 billion dollars, which is 47% higher than the level of the corresponding period last year. Physical volumes exceeded the volumes of 2004 by 9% and amounted to 121 million tons. The largest volumes of clearance cargo are provided by Novorossiysk (50%), Tuapse (15%), Krasnodar (7.6%), Volgograd (7.6%), Rostov (7.4%) customs. In 2007, the customs offices of the Southern Customs Administration processed 21.7 thousand cargo customs declarations reflecting the foreign economic activity of the region's foreign economic activity participants, which is 107.7% of the 2006 declaration volume. The increase in the total number of customs declarations in the Southern Federal District was most affected by the increase in the number of completed declarations, including at the Volgograd customs.
In 2007, the cost per gas turbine engine increased significantly compared to the corresponding period of the previous year and amounted to USD 207 thousand (in 2006 - USD 154 thousand), which was primarily due to the increase in oil prices on the world market .
Indicators of law enforcement activity in 2007 testify to the persistence of criminal manifestations in the field of foreign economic activity. In total, over 19 thousand cases of violations of customs legislation were revealed in the region of the Southern Customs Administration. According to the revealed facts, more than 8.5 thousand cases of administrative offenses, applied penalties in a simplified form (drawn up resolutions-receipts, resolutions-warnings) over 11 thousand. Penalties were applied in cases of administrative offenses in the amount of more than 400 million rubles, including confiscation in the amount of 117.5 million rubles. 347 criminal cases were in production in the customs of the region, 234 criminal cases were initiated. The main number of offenses is committed when goods and vehicles are imported into the customs territory of the Russian Federation - 77% of total number offenses, while legal entities and individuals were held accountable for committing offenses almost equally. The customs bodies of the Southern Customs Administration independently carried out almost 6,000 activities (operational-search, operational-search), as a result of which 1,588 protocols on accidents and 887 resolutions-receipts, resolutions-warnings were drawn up; 127 criminal cases were initiated.
During the operational-search activities, goods and vehicles with a total value of more than 1.3 billion rubles were detained and placed in temporary storage warehouses. In 2007, the customs authorities of the Southern Customs Administration during customs control, as well as during joint activities, revealed 241 cases of illegal trafficking in narcotic drugs, psychotropic substances and their precursors, as a result of which more than 22 kg of drugs were seized, as well as more than 20 tons of hemp and 12 kg. poppy. 68 facts of illegal movement of weapons and ammunition were revealed. 16 units were seized from illegal circulation. firearms, 21 units edged weapons, over 2,000 units. ammunition, etc.
South Russian customs officers persistently use their professional and creative potential to create an authoritative, efficient, useful customs service for the state and society. According to the main absolute and relative performance The Southern Customs Administration has reached the highest level over the past 10 years of its activity.
CONCLUSION
Summing up summary in the history of the formation of the customs policy of Russia, it can be noted that the main goal and focus has always been in the satisfaction of
The needs of the state treasury through the collection of trade duties and taxes and in the regulation of foreign trade
Govy connections. And as it evolved
The abolition of trade duties and related trade fees for the right to purchase and sell goods, customs, rules and procedures for their collection or not collection were formed
Niya (i.e., customs rules were formed), creating
Las and developed the customs service, settled customs. Over time, all these measures received their org
Organizational, legal and diplomatic (international
But-legal) consolidation. Customs, having become an integral attribute of domestic and foreign trade, through its activities all
Where it had a powerful influence on the formation of the good
Pleasant trade and economic regime in the country. Thus, it ensured the life-giving impact of trade on the political, economic and social spheres. public life, including the formation of a general
Russian market, its inclusion in the sphere of interstate
Stvennogo exchange. Progressive in nature, these processes eventually turned into one of the decisive factors in the establishment of Russian statehood,
Dineniya of specific princely Russia around Moscow, created
Niya of the centralized Russian state, establishing
Lenia and the development of his international relations.
To date, Customs policy is part of the foreign economic activity of the state. Historically, it has become the first form of state regulation of foreign trade. The essence of the customs policy is manifested in the customs tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, etc. Customs policy is an integral part of the economic and foreign trade policy of the state, and
Therefore, it depends on the goals and objectives of the overall economic strategy of the government.
The main means (tools) for the implementation of customs policy are customs duties, fees (tariff, or economic, regulation), the procedure for customs clearance and customs control, various customs restrictions and formalities related to the practice of foreign trade licensing and quotas (non-tariff, or administrative, regulation) .
LIST OF USED LITERATURE:
Customs Code of the Russian Federation. - M., 2007.
Law "On the Customs Tariff of the Russian Federation" dated May 21, 1993 No. 5003-1 (as amended and supplemented).
Federal Law of November 11, 2004 No. 139-FZ "On Amendments to the Customs Code of the Russian Federation".
Decree of the Government of the Russian Federation of November 30, 2001 No. 830 "On the Customs Tariff of the Russian Federation and the Commodity Nomenclature used in the implementation of foreign economic activity."
Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs fees for customs clearance of goods".
Letter of the Federal Customs Service dated April 20, 2005 No. 01-06/12388 "On customs fees for customs clearance".
The concept of customs policy
The customs policy includes customs control and customs affairs. The activities of the customs authorities are aimed at the formation of customs tariffs, fees and duties. The activities of the customs authorities depend on the economic, social, financial, trade and political goals of the state.
Definition 1
Customs regulation is a system of economic instruments for regulating the mode of passage of goods across the border.
Goals of customs policy
The goals of customs policy are the effective use of control instruments, regulation of trade, protection of the domestic market and assistance in the formation, and, if necessary, restructuring of the national economy. Other goals are determined by the Government of the Russian Federation, the President and the Federal Assembly.
The main principles of customs policy are defined in the Federal Law "On State Regulation of Foreign Trade Activities". In particular, these include:
- setting priorities in relation to state regulation of foreign trade activities,
- equal rights of participants in foreign economic activity, and the absence of discrimination against these participants,
- exclusion of unjustified interference by the state and regulatory authorities in foreign trade activities, which in the future may cause damage to participants in foreign economic activity and the economy of the Russian Federation.
Customs and tariff regulation should contribute to ensuring economic security, which is understood as the state of the economy that guarantees a sufficient level of social, political and defense condition of the Russian Federation, as well as the invulnerability and independence of its economic interests in relation to possible external and internal threats and influences.
Customs Policy Instruments
Remark 1
The instruments of customs regulation are understood as the instruments by which the regulation of foreign economic activity is carried out.
Duties are the main instrument of customs policy.
Definition 2
Customs duty - a tax levied by the state on goods transported across the national border, at the rates provided for by the customs tariff.
Classification of customs duty is carried out according to:
- objects of taxation,
- calculation methods.
Objects of taxation are divided into imported, exported, transit. According to the calculation method, customs duties are divided into combined, ad valorem.
Together with the goods, the customs authorities check the documents issued for imported or imported goods. Under the customs documents understand the documents that must be issued when the goods cross the state border.
Customs documents are drawn up in accordance with the legislation of the Russian Federation and the Labor Code of the Russian Federation.
Documents are subject to verification in connection with:
- movement of goods or vehicles across the state border,
- if the customs regime applies,
- if there is a violation of customs regulations,
- when collecting payments stipulated by customs,
- for customs and statistical purposes.
Customs tariffs are used as an instrument in the regulation of the state's economy, for the implementation of goals in foreign trade policy. Customs tariffs are presented in the form of a set of rates and systematized in accordance with the nomenclatures. With the help of these rates, the amount of payment for the exported or imported goods is determined. Customs tariffs should be consistent with international regulations.
Customs tariffs are divided into the following types:
- export and import customs tariff,
- simple and complex customs tariff.
The task of the import tariff is, together with the tax system, to influence the pricing policy, while influencing the profitability of the organization.
The active part of the import tariff is the rate of customs duties. Customs rates are part of customs tariffs.
Export tariffs regulate foreign trade, but not all countries use them. Regulation of the volume of exports and structure can lead to a collapse in potential and pressure on prices.
Customs tariffs usually develop according to the following scenario:
- increasing the range of goods
- different rates are set for the same product.
In the first scenario, a simple customs tariff is applied, which provides for a single rate for goods from a certain nomenclature, the country of origin does not affect it.
The second scenario is rather complicated. Several tariffs are set for one type of product, taking into account the country of production. The base rate is the highest fare rate. The rates also apply to goods, even if the country does not have a trade agreement. However, a lower rate is more commonly applied. It is used provided that the product is in favored mode.
Customs tariffs are a tax that is applied by the state on valuables that cross the border. This tax increases the price of goods, which consequently lowers competitiveness. Customs tariff barriers vary by group of goods and their degree of processing. If it is a commodity, then the division goes from 0.5% to 2.6%, if the finished product is 7-15%.
In countries where the market economy prevails, the concept of tariff exploitation has emerged and is gaining popularity. Tariff exploitation implies an increase in the tariff rate depending on the degree of processing of the goods. This is influenced by protectionist policies. Tariff rates may vary, among other things, depending on the country of origin and its economic development.
Customs instruments play an important role in customs policy and contribute to its regulation.
Lecture 2. Customs policy of the state.
Lecture plan.
The concept and significance of the customs policy of the state.
Tasks and functions of customs policy.
The concept and significance of the customs policy of the state.
Customs policy - part of the foreign trade activity of the state, regulating the volume, structure and conditions of export and import of goods. One of the manifestations of customs policy is customs protectionism, which increases during crises. During this period, high customs duties are introduced on imported goods and, as a rule, preferential customs duties on export products. In recent decades, along with customs duties, non-tariff methods of restricting imports have been widely used: quotas, quality standards and environmental cleanliness.
The customs policy of our country has its own history, its own characteristic stages of development. If in the 20s - early 30s Soviet Union pursued an active customs policy in order to link domestic prices with world prices, then in the future it ceased to influence the development of trade with individual countries, since customs duties on imported goods were covered from the state budget and did not significant influence on internal pricing and economic efficiency of foreign trade transactions. Important elements of the active customs policy of the USSR in the 1920s were the customs tariffs of 1922, 1924 and 1927, which not only protected Soviet industry from the competition of foreign goods, but also stimulated the development of Soviet exports by reducing or eliminating export duties on a significant part of goods. . The customs tariffs of 1930, 1961 and 1981, which were in effect during the period of command and control of foreign economic relations, turned out to be essentially routine legal acts. Thus, the customs tariff of 1981 was not and could not be, for a number of reasons, an instrument of economic regulation of foreign economic activity. The specified tariff consisted of only three hundred and a few items, while in the customs tariffs of most industrialized countries, the number of individual commodity items, sub-items, etc. totals from 5 to 7 thousand, and in the tariffs of countries such as the USA and Japan - 10 - 12 thousand. The 1981 sample tariff was characterized by a discrepancy between the level of customs duties and the prices for goods prevailing in the domestic and foreign markets. Thus, for most types of machinery and equipment, the minimum rates were only 5-10% for fuel - 10-12% , metals - up to 15%, chemical products -5-10% . And, finally, the current procedure for calculating customs duties and paying them into the Union budget. The concept of "customs duty" was replaced by the term "customs revenues", as a result of which organizations importing goods transferred to the budget not a duty, but the difference between the cost of goods in the foreign and domestic markets. Such a situation was considered quite normal in the era of strict centralization of foreign trade, the separation of the process of its implementation from the direct producers or consumers of goods, the dominance of administrative-command methods of managing this activity. In the context of the democratization of foreign economic relations, the involvement in export-import operations of almost all enterprises, organizations, joint ventures and production cooperatives, it is necessary to develop an effective customs policy and adopt a new customs tariff that would take into account the changes taking place in this important area of economic activity.
The customs policy of Russia is determined by the highest bodies of state power and administration of the country and is an integral part of the foreign and domestic policy of the Russian state . The objectives of Russia's customs policy are:
a) integration of the country's economy into the world economy;
b) protecting and stimulating the economic development of Russia;
c) creation of conditions for the functioning of the Russian market and the market of the CIS countries;
d) strengthening the trade and balance of payments of the country;
e) growth of state budget revenues;
f) strengthening the trade and political positions of Russia;
g) counteraction to discriminatory actions of foreign states and their unions;
h) expansion of cultural and information exchanges between Russia and foreign countries, contacts between people;
i) protection of life and health of humans, animals and plants, preservation of the environment;
j) protection of state and public security;
k) protection of the rights and legitimate interests of citizens, enterprises, associations and organizations, cultural and historical heritage peoples of Russia.
Historically, the dynamics of state regulation of the degree of openness or closeness of the economy (customs policy) moves from free trade to protectionism and vice versa. However, as you know, protectionist barriers are effective in the short term, they create a temporary effect, which then leads to significant failures, whether it be customs policy, export and import of goods, investments.
There are currently several forms of protectionism.:
Selective protectionism - directed against individual countries or goods;
Sectoral protectionism - protects certain industries (for example, agriculture);
Collective protectionism - carried out by unions of some states in relation to countries that are not members of them;
Hidden protectionism - carried out by methods of domestic economic policy.
Instruments of state regulation of international trade by their nature are divided into tariff (based on the use of tariffs) and non-tariff (all other methods). Non-tariff methods of state regulation turn off quantitative methods and methods of covert protectionism. Separate trade policy instruments are more often used when it is necessary to restrict imports or force exports.
An important role in protecting the national interests of domestic producers belongs to the customs authorities, which are charged with this task by the current legislation. A significant role in the degree of efficiency of the activities of the customs authorities is played by the level of complexity and branching of the customs structure, as well as the degree of perfection legislative framework: the more organically structured the apparatus of customs regulation and the simpler the mechanisms for the implementation of legal norms, the more effective the work of customs. However, in unstable conditions, it is practically impossible to achieve such a level of activity of the customs authorities, primarily due to the lack of legislation and inoperative mechanisms for ensuring legal norms.
Thus, the role of the institutional support of the customs policy is played by the Federal Customs Service: it is they who carry out the protectionist policy of encouraging domestic production through preferential duties; measures of tariff and non-tariff regulation. The arguments in favor of free trade are based on economic analysis that demonstrates its benefits both for each of the parties and for the entire world economy.
The objectives of the customs policy are to ensure the most efficient use of the instruments of customs control and regulation of commodity exchange in the customs territory of the Russian Federation, participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy, promote structural adjustment and other tasks of economic policy.
Tasks and functions of customs policy.
The objectives of the customs policy of the Russian Federation, as defined in Customs Code RF (Article 2) are:
participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy;
promoting structural adjustment;
ensuring the most efficient use of the instruments of customs control and regulation of commodity exchange in the customs territory of the Russian Federation and other tasks of the economic policy of our state.
In accordance with the specified goals The following main functions are assigned to the customs authorities of the Russian Federation:
participation in the development and implementation of customs policy; protection of the economic interests of the Russian Federation;
ensuring, within its competence, the economic security of the Russian Federation;
adoption of means of customs regulation of trade and economic relations;
collection of customs duties, taxes and other customs payments; creation of conditions conducive to the acceleration of trade across the customs border of the Russian Federation;
implementation of currency control within its competence; participation in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, the implementation of these measures;
exercising control over the export of strategic and other vital materials for Russia's interests; maintenance of customs statistics of foreign trade and special customs statistics of the Russian Federation;
carrying out research work, consulting in the field of customs, training, retraining and advanced training of specialists in this field for state bodies, enterprises, institutions and organizations.
A block of functions of an international character is provided: participation in the development and implementation of international treaties of the Russian Federation affecting the customs business; cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs matters.
The most important economic lever for the implementation of many tasks of customs policy is the system of customs payments.
Customs policy is a set of measures and directions in the field of foreign economic activity carried out through the customs system. Customs policy includes the activities of state bodies for the application of customs duties and customs fees, as well as customs procedures and other means to achieve certain economic, social, financial and trade and political goals. The main means of implementing customs policy are: the system of economic instruments of customs regulation, participation in customs unions, free trade zones and participation in international conventions, the regime for the passage of goods across the border, the network of state customs control bodies, the necessary legislative norms customs activities. The CU has a unified customs policy, which is an integral part of the foreign and domestic policy of the CU. The customs policy of the Russian Federation ensures the effective use of customs control tools to protect the Russian market, stimulates the development of the national economy, promotes structural adjustment and other goals determined by the Federal Assembly of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation in accordance with the Customs Code of the Customs Union and other legislative acts of the Russian Federation. Customs policy is a part of the state's foreign trade activities that regulates the volume, structure and conditions of exports and imports. One of the forms of manifestation of customs policy is customs protectionism, which increases during the crisis. During this period, high customs duties are introduced on imported goods and, as a rule, preferential customs duties on export products. In the last decade, along with customs duties, methods of non-tariff restriction of imports have been widely used: quotas, quality standards and environmental cleanliness. Customs policy - a system of measures applied by the state in order to establish a certain regime of customs taxation on goods imported into the country and their customs procedures. Customs policy is part of the foreign economic activity of the state. Historically, it has become the first form of state regulation of foreign trade. The essence of the customs policy is manifested in the customs and tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, and more. Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the overall economic strategy of the government. The formation of the customs policy of any state involves two important approaches to determining its direction - these are protectionism and free trade. Protectionism is a policy aimed at protecting one's own industry, agriculture from foreign competition in the domestic market. The protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main goals are achieved by establishing a high level of customs taxation on imported goods and restricting imports. Free trade is the policy of free trade. It eliminates any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more profitable international division of labor and satisfaction of market needs. In contrast to protectionism, the policy of free trade implies a minimum level of customs duties and is aimed at every possible encouragement of the import of foreign goods into the domestic market of the country. The main means of implementing customs policy are customs duties, fees (tariff or economic regulation), customs clearance and customs control procedures, various customs restrictions and formalities related to the practice of foreign trade licensing and quotas (non-tariff or administrative regulation). Administrative tools for regulating foreign trade are simply necessary at the present stage. With their help, the state, in the conditions of independent commercial operations by a large number of companies, can stop the growth of the foreign trade deficit and equalize the trade and payment balances, more rationally dispose of foreign currency in case of its acute shortage to buy abroad the most necessary goods for the country, mobilize foreign exchange reserves to service foreign exchange debt . In addition, these tools make it possible to obtain concessions in the field of import restrictions on the basis of reciprocity and to achieve the abolition of discriminatory measures in the countries that are Russia's trading partners. Customs policy should be: relatively stable and predictable; transparent to the business community; its management should be of a state nature and be free from ambitions, lobbying (civilized lobbying is not excluded - it is inevitable), subordinated to ensuring economic security. The goal of customs policy in the medium term is to increase the global competitiveness of the Russian economy through effective application instruments of customs-tariff and non-tariff regulation. Tasks of customs policy:
- - Promoting the technological modernization of the Russian economy by facilitating access to the use of advanced foreign technologies and equipment.
- - Stimulating the development of industrial and technological cooperation between Russian and foreign companies, facilitating the transfer of globally oriented manufacturing industries to the territory of the Russian Federation.
- - Increasing the competitiveness of Russian markets, protecting emerging markets vulnerable to imports.
- - Unification of the customs policy with the countries forming the Customs Union within the framework of the EurAsEC.
The implementation of the tasks set will be ensured by the following areas of the customs policy of the Russian Federation:
- - Stimulating the transfer of production to the territory of the Russian Federation by differentiating customs duty rates depending on the depth of processing and the destination of the goods.
- - Differentiation of customs duty rates depending on the depth of processing and destination of goods (minimum duties on materials, raw materials, components, maximum - on finished goods) creates more attractive conditions for the manufacture of goods in the Russian Federation compared to their import and contributes to the transfer of production to the territory of the Russian Federation . However, factors such as: reduction of customs duties on technological equipment in order to promote the modernization Russian productions. The need to help meet consumer demand for high-quality goods, analogues of which are not produced in the Russian Federation, or are produced in insufficient quantities. Fulfillment of the international obligations of the Russian Federation on duty-free certain types goods. The need to protect the most competitive, capable sectors of the Russian economy in the raw materials sector and in the production of low value added goods. Temporary opening of the domestic market to increase supply and prevent price increases.
- - Strengthening the regulatory function of the customs tariff, ensuring balance and rational protection of the country's domestic market.
The threat of displacement of goods from certain sectors of the economy from the domestic market by imports requires the creation of certain barriers to import access. At the same time, artificial and unjustified protection from imports reduces incentives to increase the competitiveness of domestic production, investment activity, the development of the service sector stimulates an increase in demand for goods in the field of engineering, in which domestic production cannot be fully satisfied. Balancing the regulation of imports, taking into account the needs of producers and consumers, will be ensured by: the use of specific tariff instruments in the agricultural spectrum (seasonal duties, quotas), flexible response to the needs of producers and consumers, the price situation in the markets by temporarily reducing or raising the rates of import customs duties, using special protective, anti-dumping and countervailing measures.
Rejection of unreasonable restrictions on Russian exports by optimizing the application of import customs duties. Today, import customs duties are used as a tool for withdrawing natural rent, they perform the function of restrictions on the export of a number of goods, as well as a fiscal function.
In the medium term, a gradual transition will be made to: refusal to apply export customs duties, with the exception of energy group goods, as well as unprocessed timber, scrap metal and some other types of raw material group of goods. The use of measures of non-tariff restrictions on exports in cases established by the federal law "On the Fundamentals of State Regulation of Foreign Trade Activities", instead of the application of prohibitive export customs duties. Adaptation of customs and tariff policy instruments to the conditions of the Customs Union and free trade zones. The bilateral agreement of the Russian Federation on free trade with the CIS member states provides for the implementation of mutual trade without the collection of customs duties and the application of quantitative restrictions. Open access of goods on Russian market and free export of raw materials without linking to uniform rules for regulating foreign trade, competition and state aid, a clear legal mechanism, the introduction of temporary restrictions in mutual trade contain potential risks for the interests of the Russian economy and the market.
The established customs accounting system requires the identification of each component in the finished product with reference to the consignment of goods in which this component was imported. The Russian Federation has established a system of tariff preferences, the users of which are developing and least developed countries. Goods originating in developing countries are subject to customs duties in the amount of 75% of the base rates of import customs duties. Currently, 103 states are included in the list of developing countries. No duty is levied on imports of goods originating from least developed countries. In the medium term, the national scheme of preferences in trade with developing and less developed countries will be revised, in particular, clarification of the countries that use this benefit. The list of goods, as well as the rules of origin of goods, for the purpose of granting tariff preferences, based on the following principles: promoting the development of developing and least developed countries; minimizing the risks of damage to the Russian economy and its individual industries; taking into account the policy of the benefit-user countries in relation to the Russian Federation. Consistent reduction of tariff exemptions that distort the regulatory function of customs tariffs due to significant changes in the customs tariff in terms of reducing (down to 0) the rates of import customs duties on technological and other equipment, analogues of which are not produced in the Russian Federation, tariff privileges will be canceled in respect of goods, carried as a contribution of a foreign investor to the authorized (share) capital of organizations with foreign investments. It will be proposed to monitor the regime of the free customs zone in Kaliningrad region with a view to optimizing it, including limiting its use in cases where preferential treatment the use of foreign goods causes significant damage to producers in the rest of the customs territory of the Russian Federation. Ensuring stability and transparency in the application of measures of customs and tariff regulation. Frequent changes in customs duty rates create uncertainties and risks for entrepreneurs.
