Customs duty – calculation of customs duties for import and export. Information about types, rates and benefits.

HomeCustoms payments Customs duties

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

The government of the Russian Federation, like the authorities of any other countries, strives to solve two main problems of foreign economic activity. The first is to support domestic producers, to some extent protecting them from competition from foreign producers. The second is to provide Russian citizens with access to the best imported goods. Solving these problems requires a balanced foreign economic policy of the state. The instrument is the methods of tariff and non-tariff regulation of foreign economic activity. Tariff regulation methods are various tariffs and fees levied when carrying out foreign trade transactions. Non-tariff regulatory measures include, first of all, licensing, quotas, certification of goods or services and some other methods.

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

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

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

Customs duties or customs clearance fees. It is calculated and paid based on the cost of the imported goods. For export/removal from 09/04/2018 this amount is not paid! Previously, the customs clearance fee was 750 rubles. “Federal Law of August 3, 2021 N 289-FZ “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation.”
Value added tax (VAT). It is charged only on imported goods and in the Russian Federation is: 0%, 10% or 20% (before 12/31/18 it was 18%)
Excise taxes. Charged only on excise goods: petroleum products, cars, alcohol, tobacco, etc.

Customs payments

customs duty

Customs VAT

Customs excise duty

Types of customs duties

Import customs duty (import) is a mandatory payment collected by the customs authorities of the member states of the Eurasian Economic Union in connection with the import of goods into the customs territory of the Eurasian Economic Union (clause 2 of Article 25 of the Treaty on the Eurasian Economic Union of May 29, 2014), is an instrument of customs and tariff regulation of foreign trade activities. In the context of the functioning of the Eurasian Economic Union, a Common Customs Tariff and other uniform measures to regulate foreign trade with third countries are established and applied (Treaty on the Eurasian Economic Union of May 29, 2014) (hereinafter referred to as the Union Treaty). Read more >>>

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

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

Another group of customs tariffs are seasonal duties . They are seasonal and apply to agricultural products. Their goal is to protect domestic producers and stimulate their own agriculture. They are applied during the harvest and sale of the harvest and replace the usual duty rates in force at other times of the year.

Establishment of seasonal duties

Seasonal duties are most often established for agricultural products: vegetables, fruits, grain crops. Their need is due to fluctuations in the prices of these goods throughout the year.

For example, increased purchasing and retail prices are set for early varieties of vegetables in Russia. This is necessary to reimburse producers’ costs associated with growing certain crops in difficult climatic conditions and with long-term storage of finished products.

From June to October 2011, seasonal duties were in effect on raw sugar and white sugar (40 and 45%, respectively). The purpose of their establishment was to support Russian producers and stimulate the development of the industry.

Since 2009, seasonal duties on rice were introduced, which were supposed to support its producers in the Krasnodar Territory. As a result, the price of the product on the domestic market has increased, making it less accessible to the general population.

Traditionally, seasonal export duties are applied to Urals oil. They operate in the spring and summer, when the time for planting and harvesting begins. The measure is intended to support domestic agricultural producers: export restrictions lead to large supplies of petroleum products to the domestic market and lower prices.

Types of customs rates

The Unified Customs Tariff allows you to apply different types of customs rates to the same goods: ad valorem, specific and combined. Knowing the types of customs rates, you can calculate the customs duty rate.

Ad valorem rate

does not have a fixed amount and represents a percentage of the customs value of the goods (cost of the goods + cost of delivery of the goods to the border).
For example, when importing a consignment of clothes hangers, an amount equal to 9% of the customs value of the consignment is subject to payment at customs. Formula for calculating duty at ad valorem rate:
Sp

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

Specific rate

has a fixed amount that is applied to each individual unit of goods (weight, quantity, volume, etc.).
For example, when importing a batch of sneakers, a duty of 0.47 euros per pair will be charged. Formula for calculating duty at a specific rate:
Sp

– amount of duty
St(E)
– rate of import/export duty in dollars or euros per unit of goods
Ktov
– quantity of imported/exported goods in certain units of measurement

Combined rate

is a combination of ad valorem and specific rates.
The CU ETT provides two ways to calculate duties: either based on the quantitative characteristics or weight of the goods (specific rate), or based on its value (ad valorem rate). The largest amount received is subject to payment at customs. For example, a batch of fresh exotic fruits is imported: bananas (HS code 0803901000), lemons (HS code 0805501000) or pomelo (HS code 0805400000).
In relation to this commodity item, a combined rate is applied, which states that the TP should be 4% of the customs value of the consignment (ad valorem rate), but it should be less than the amount if the calculations were carried out using the formula 0.015 euros/kg (specific rate). Duty rate on imported goods

determined by the HS code in accordance with the Decision of the Customs Union Commission “On unified customs tariff regulation” dated November 27, 2009.
The amount of duty on exported goods
is determined by the HS code in accordance with Decree of the Government of the Russian Federation of August 30, 2013 No. 754.

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

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To quickly regulate the import and export of goods, seasonal duties are applied, the validity of which does not exceed six months a year.
[p.570] The following types of customs duty rates are applied: ad valorem, charged as a percentage of the customs value of taxed goods, specific, charged in the established amount per unit of taxed goods, combined. To quickly regulate the import and export of goods, seasonal duties are applied, the validity of which does not exceed six months a year. [p.580]

For the operational regulation of the import of certain types of goods into the customs territory of Russia or their export from this territory, the Government of the Russian Federation establishes seasonal duties for a period of up to six months. [p.130]

In some cases, in addition to regular duties designed to solve the problems of regulating foreign trade activities, the government resorts to introducing seasonal duties that serve to quickly regulate the import and export of goods. Their validity period is limited and cannot exceed six months a year. [p.510]

SEASONAL CUSTOMS DUTIES - duties that can be established on individual goods and other items of a seasonal nature for a period of no more than four months. T.p.s. can be imported or exported. [p.220]

Customs duties are levied on goods transported across borders. The establishment, abolition and change of customs duties, including on personal items, are carried out in the manner determined by the President of the country. There are import and export customs duties. Their value is determined either as a percentage of the customs value of goods and other items, or as an absolute amount per unit of taxed goods (items). Seasonal duties may be established on individual goods (items) for a period of no more than four months from the date of their establishment; in exceptional cases, special types of customs duties may be applied - anti-dumping, countervailing, special. [p.155]

According to the method of collection, there are specific (per piece, volume, weight of goods) and ad valorem (per price of goods) CUSTOMS DUTIES. Sometimes duties are calculated simultaneously in two ways. Seasonal taxes are levied at certain times of the year, such as the harvest season. Currently, the rate of CUSTOMS DUTIES in most countries of the world averages 0.3-50%, but for certain goods it can be 100% or more. [p.219]

Article 6. Seasonal duties [p.361]

To promptly regulate the import and export of goods, the Government of the Russian Federation may establish seasonal duties. In this case, the rates of customs duties provided for by the customs tariff are not applied. The validity period of seasonal duties cannot exceed six months per year. [p.365]

Seasonal duties on the import and export of goods in Russia are established for a period of no more than six months from the date of their application. [p.43]

To quickly regulate foreign trade in certain goods, the Russian Government can establish seasonal duties. Such duties can be fixed in the Customs Code, or they can be introduced or abolished by special government regulations. [p.301]

Seasonal and special duties may also apply. Seasonal duties may be established by the Government of the Russian Federation for the operational regulation of the import and export of goods; their validity period cannot exceed six months a year. In order to protect the economic interests of the Russian Federation, special types of duties may be temporarily applied to imported goods [p.504]

Export duties of three types are applied: 1) ad valorem, which are calculated in the form of a fixed percentage of the total value of the exported product (percentage of the price of the product) 2) fixed - rates per unit of goods (pieces, weight, volume) 3) combined - rates that combine both the above. Seasonal duties may be imposed on certain products. [p.613]

To promptly regulate the import and export of goods, seasonal duties may be applied by decision of the Government. Their validity period should not exceed six months during a calendar year. [p.250]

SEASONAL DUTIES - customs duties established by the Government of the Russian Federation for the operational regulation of the import and export of goods. In this case, the rates of customs duties provided for by the customs tariff are not applied (Article 6 of the Law on Customs Tariffs). [p.711]

The validity period of seasonal duties cannot exceed six months per year. Rates of seasonal duties established for the export of crude oil cannot exceed the amounts established in the Law of the Russian Federation on customs tariffs. [p.712]

Decree of the Government of the Russian Federation dated June 2, 2001 No. 430 approved the rates of seasonal duties on white sugar imported into the territory of the Russian Federation. The application of seasonal duties is carried out in accordance with the letter of the State Customs Committee dated August 29, 2001 No. 01-06/34779. [p.712]

The basis for calculating customs duties is the customs value of goods and vehicles, determined in accordance with the Law of the Russian Federation On Customs Tariffs (Article 117 of the Labor Code). Rates of customs duties are established by the Government of the Russian Federation in accordance with the Law of the Russian Federation On Customs Tariffs. In the Russian Federation, seasonal duties and special types of duties are applied. [p.777]

Seasonal production 711 Seasonal duties 711 [p.907]

In some cases, in addition to regular duties designed to solve the problems of regulating foreign economic activity, seasonal duties may be applied, which are established by the government for the operational regulation of the import and export of goods. The duration of such duties is limited. There are also preferential (preferential) duties that are established on individual goods or on all imports under an agreement on preferential terms. [p.208]

When classifying customs duties by time, autonomous actions are considered permanent, temporary are introduced for a certain period of time (for example, for the period of application of economic sanctions), seasonal are used at a certain time of the year for a period, as a rule, no more than four months. [p.153]

This is due to a number of reasons. Firstly, some taxation issues require a fairly prompt solution, which is not provided by the legislative procedure. For example, the introduction of seasonal customs duties is relevant for a short period. Secondly, it is advisable to entrust the solution to a number of problems of a technical nature to specialized agencies, rather than cluttering up the law with them. It is hardly correct to approve forms of tax returns, calculations, etc. at the legislative level. Thirdly, since taxation also has a regulatory function, the resolution of certain issues may be within the competence of the body responsible for the implementation of social and economic policy in a particular area. For example, the list of goods first [p.235]

Section II. SEASONAL AND SPECIAL DUTIES [p.361]

Duty - customs duty, as well as other types of duties provided for by the Law of the Russian Federation “On Customs Tariffs”: seasonal, special, anti-dumping, compensatory. At the same time, customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when importing goods into the customs territory of the country or exporting goods from this territory and is an integral condition of such import or export. [p.43]

RESORT FEE was paid in the USSR by persons who came to resort areas for treatment or recreation during the medical season, when registering passports or documents replacing them. Collection of K. s. was allowed to local Soviets by a resolution of the Central Executive Committee and the Council of People's Commissars of the USSR dated August 17. 1933 with the aim of increasing funds for the improvement of resorts and cultural services for workers. The time period and the list of localities to which it was distributed were established by the People's Commissars of Finance of the Union Republics in agreement with the People's Commissars of Health. Paid regardless of the registration fee. From K. s. enlisted military personnel and members of their families, low-paid workers and employees and members of their families, as well as all citizens under 16 years of age were exempted. By the resolution of the Central Executive Committee and the Council of People's Commissars of the USSR of May 7, 1986, K. s. was replaced by the payment of a single state duty (see). [p.618]

External factors include macroeconomic and industry factors. Macroeconomic factors include a decrease or increase in core activities, a decrease or increase in customs duties, if the enterprise is engaged in foreign economic activity, changes in taxation, dependence on foreign markets, fluctuations in exchange rates. Industry factors - market saturation with products similar to those produced by the company being inspected; seasonality of activity; price competition; salary level in the industry; shortage or excess of workers in a certain profession. [p.100]

The first subgroup includes organizational and cost indicators of price discounts when selling products (for a certain quantity, order amount, amount of goods purchased for the year), discounts when paying in cash, discounts on a specific product, seasonal discounts, discounts at the request of a significant client, functional discounts ( for a new product, advertising, etc.), amounts and terms of payments, cost and organizational terms of supplies and deliveries, cost and terms of training, cost and terms of maintenance and repairs, terms and conditions of guarantees, terms and conditions of lending, possibility barter transactions, terms and conditions for recycling (reuse, destruction), conditions and discounts for returning previously purchased goods, compliance of product quality with consumer levels, customs duties, fees, excise taxes, taxes, etc. [p.268]

It’s good that we are beginning to understand this axiom. Unfortunately, the measures that are being taken this year in our industry, that is, the introduction of quota auctions, export and seasonal duties on petroleum products, the elimination of transfer prices, etc., complicate the situation for oil companies. It is clear that the government today needs to form a budget; finding sources of support for other industries on the raw material base cannot sustain the entire economy. And at the same time, the oil and gas industry really plays the role of a locomotive that moves the train. The current financial and economic situation does not allow the government to objectively look at the activities of the oil and gas industry and optimize the tax burden. That is why we are for balanced approaches to actions, for a reasonable increase in export duties in accordance with the rise in world oil prices. We are not against regulating the excess profitability of oil companies in extremely favorable conditions. [p.27]

CUSTOMS DUTIES (English, ustoms duties) - taxes levied by customs when passing goods across the border. There are import and export customs duties, which are levied either at fixed rates per unit of measurement of goods (specific duties), or as a percentage of the price of the goods (ad valorem duties), or a combined method. In order to protect the economic interests of the country, special types of customs duties may be applied to imported goods - anti-dumping, combined. Seasonal fees may also apply. [p.531]

CUSTOMS DUTY (ustoms duty) is a tax on goods passed across the border. The following types of etc. are used. ad valorem, accrued as a percentage of the customs value (see) of taxable goods and other items; specific, accrued in the established amount per unit of taxable goods and other items; combined, combining both of these types of customs taxation. In addition, T.P. differs. import (see), etc. export (see), etc. seasonal (see), etc. special (see), etc. anti-dumping (see), etc. compensatory (see). Lists of taxable goods are contained in customs tariffs (see), and in the Russian Federation - in the law “On Customs Tariffs”. [p.218]

Order delivery Length of transport communications, geography of routes and movements, number of borders crossed, customs conditions, duties, tariffs, overall dimensions of packaging, weight, density, stackability, specifics of cargo, susceptibility to damage Requirements for conditions of transportation, operation and disposal Load and balance rider Responsibility of the carrier and market conditions Direction and season of cargo transportation Tariff rates of transportation and discounts Direct deliveries from the manufacturer, bypassing the warehouse of finished products Route optimization Dispatching Property protection Insurance [p.150]

Benefits for paying customs duties

Benefits for payment of TP apply to goods produced in countries with which the Russian Federation has an international agreement on the provision of mutual preferences in the field of foreign trade. The right to such a benefit can be confirmed by a foreign trade participant by submitting to the customs authority a Certificate of Origin of Goods (General Form, Form A, ST-1 or ST-2).

Benefits for paying TP are of the following types:

Tariff preferences;
Tariff benefits;
Tax benefits;
Benefits for paying customs duties.

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

Duties in foreign trade

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In the science of financial law, duty is understood as a type of obligatory payments of public law that citizens and organizations pay to government bodies for performing legally significant actions and processing relevant documents. Over its centuries-old history, duties have undergone constant changes. Certain types of duties appeared and were abolished: one of the oldest duties is judicial (for the consideration of cases in courts and the issuance of court decisions), road duties, bridge duties, highway duties , etc. (for travel on roads, bridges), trade, living rooms (for the right to trade in markets, keep trade warehouses, weigh and measure goods, etc.), serfs, or acts (for entering records of various property transactions in official registers, the validity of which is determined by the fact of such certification), stamp (for the execution of acts subject to taxation, on special stamp paper and (or) by sticking special stamps), clerical , previously called scribe (for issuing various types of certificates and copies of documents), assay ( for branding products made of precious metals), ship (for a sea vessel entering or leaving a port), etc.

The trend of diversification of duties, the emergence of new types of duties either gained the upper hand, or gave way to the opposite trend, when duties were enlarged and their consolidation occurred. This happened, for example, in the USSR in 1930, when out of a significant number of duties that existed in the 1920s (statistical, clerical, judicial, documentary, for the issuance and endorsement of foreign passports, for patents and inventions, etc.), many were abolished, and the remainder were combined into a single state duty. In the 1990s - 2000s, the Russian Federation also saw the transformation of certain types of mandatory payments into varieties of a single state duty. The types of state duties include such previously existing taxes and fees as the tax on transactions with securities, various types of license and registration fees, stamp duty, assay fee, fee for the use of the names “Russia”, “Russian Federation”, etc. Often the concepts of duty and fees are used as equivalent (stamp duties and stamp taxes, statistical fees and statistical fees, consular fees and consular fees, notary fees and notary fees, etc.). At the same time, without establishing formal differences between duties and fees, financial legislation may clarify that fees paid for the provision of public services by state and municipal bodies (in some cases other public authorities), the performance of legally significant actions, and the issuance of official documents are of a duty nature. etc. Thus, in the tax legislation in force in the Russian Federation, duties and fees do not differ, and the state duty is defined as a fee levied on designated persons when they apply to state bodies, local governments, other bodies and (or) officials who are authorized to in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local government bodies to carry out legally significant actions in relation to these persons. The legislation of a number of foreign countries makes a distinction between duties and fees, using as a differentiation criterion the presence of a direct connection between the amount of the fee and the cost of public services provided to the fee payer by state and municipal bodies. Accordingly, the duty is distinguished by the fact that it is established without a specific relationship with the cost of the services provided. Thus, the fact that the amount collected corresponds to the cost of public services provided was determined as a criterion for determining the fee and its difference from a fee under French legislation. Among the various duties, the so-called complex duties stand out, combining both tax and duty features. These include, for example, customs duties, deed (stamp) duties, duties for the right to export cultural property, etc. The duties currently established in the Russian Federation differ in their legal regime. Some of them (state duties) are included in the system of taxes and fees, while others (customs, patent, anti-dumping, countervailing, special) are not covered by tax legislation.

The state duty is established by the Tax Code of the Russian Federation and is charged in accordance with it. It is paid for a wide range of reasons: when going to court; for performing notarial acts; for state registration of acts of civil status, state registration of a legal entity, political party, religious organization, media, etc.; state registration of rights to real estate; issuance of a passport of a citizen of the Russian Federation; for registration of a foreign citizen and stateless person residing on the territory of the Russian Federation at their place of residence; for the right to export cultural property, for performing actions during the implementation of assay supervision, etc.

The Tax Code of the Russian Federation establishes the amount of state duty, the procedure and terms for its payment, as well as benefits, including complete exemption from payment of state duty.

An example of a duty not included in the system of taxes and fees of the Russian Federation is patent duty . Its collection is provided for by the Civil Code of the Russian Federation, in accordance with which the Government of the Russian Federation establishes a list of legally significant actions for which a patent fee is paid: actions related to a patent for an invention, utility model, industrial design, with state registration of a trademark and service mark , with a patent for a selection achievement, etc.

Duties occupy a special place in the mechanism for regulating foreign trade. The customs tariff method of such regulation involves the use of customs duty , which is a type of customs payment that combines the features of an indirect tax and duty. Customs duty is defined as a mandatory payment levied by customs authorities in connection with the movement of goods across the customs border.

Customs duties can be import (import) and export (export), depending on which goods are subject to them - imported or exported from the customs territory. Transit (carriage) duties are currently practically not applied anywhere, with the exception of a small number of developing countries.

Import duties perform fiscal and regulatory functions. They help optimize the commodity structure of imports, maintain a rational ratio of exports and imports of goods, foreign exchange income and expenses, protect the national economy from the adverse effects of foreign competition, etc.

Export duties can be used for fiscal purposes, to equalize low domestic prices and higher prices on the foreign market, in order to preserve national resources (in this case, with the help of an export duty, the export of a particular product can be reduced to a certain limit). Global trade practice limits the application of export duties.

Customs duties are an effective trade policy tool. Depending on the country of origin of the goods, customs duty rates can be basic (they are levied on goods originating from states that are granted most favored nation treatment in trade with a given country), preferential (these rates are a type of preferential customs duty rates provided to individual countries or groups countries, for example developing and least developed) and maximum (they are used to calculate customs duties on goods originating from states in respect of which the country has not provided either most favored nation treatment or preferential treatment).

Rates of customs duties in accordance with the accepted product nomenclature are systematized in a customs tariff , which, by its legal nature, can be autonomous (contains rates established by the competent authority of a given state - parliament or government), as well as autonomous-conventional (in such a tariff, along with autonomous rates may contain rates provided for in international trade agreements).

In customs unions, customs tariff regulation is transferred from the national level to the level of the customs union, and a single customs tariff applies throughout the territory of the customs union. Thus, with the formation of the Customs Union within the Eurasian Economic Community in 2010 and the entry of the Russian Federation into it, the customs duty on goods imported into the territory of the EurAsEC Customs Union is calculated at the rates contained in the Unified Customs Tariff adopted by the Eurasian Economic Commission.

The customs duty rates contained in the customs tariff can be ad valorem (charged as a percentage of the customs value of taxable goods), specific (charged in the established amount per unit of taxable goods) and combined (combining both of these types of customs taxation).

For the purpose of operational regulation of foreign trade, temporary and seasonal customs duty rates may be applied.

In the Russian Federation, the legal basis for the collection of customs duties is the norms contained in:

in the legislation on state regulation of foreign trade activities (Federal Law of December 8, 2003 N 164-FZ “On the fundamentals of state regulation of foreign trade activities” and federal laws adopted in accordance with it);
in the customs legislation of the EurAsEC Customs Union (Customs Code of the EurAsEC Customs Union, international treaties of the member states of the Customs Union, as well as decisions of the Eurasian Economic Commission regulating customs relations in the EurAsEC Customs Union);
in the legislation of the Russian Federation on customs affairs (Law of the Russian Federation dated May 21, 1993 N 5003-1 “On the customs tariff”, Federal Law dated November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” and adopted in accordance with with it other federal laws).

The legislation on state regulation of foreign trade activities defines the method of customs tariff regulation and its main instruments - import and export customs duties. “In order to regulate foreign trade in goods, including to protect the domestic market of the Russian Federation and stimulate progressive structural changes in the economy, import and export customs duties are established in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the Russian Federation,” - enshrined in Art. 19 of the Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities”.

The main source of customs legislation of the Customs Union is the Customs Code (Annex to the Agreement on the Customs Code of the Customs Union, adopted by the decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17), which establishes the legal basis for customs regulation in the Customs Union, including including regulation of relations regarding the payment of customs duties (Article 1).

An example of an international agreement, which is an act of customs legislation of the Customs Union and regulates the procedure for calculating and collecting customs duties, is the Agreement on Unified Customs Tariff Regulation, concluded in Moscow on January 25, 2008.

Decisions of the supranational regulator - the Eurasian Economic Commission - formalize the Unified Customs Tariff and other relations regarding the application of customs duties. In this regard, among the acts adopted by the Council of the Eurasian Economic Commission, mention should be made of decision dated July 16, 2012 N 54 “On approval of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union and the Unified Customs Tariff of the Customs Union”, decision dated July 16, 2012 N 55 “On the application by the Republic of Belarus and the Republic of Kazakhstan of rates of import customs duties different from the rates of the Unified Customs Tariff of the Customs Union in relation to certain categories of goods,” etc.

The Law of the Russian Federation “On Customs Tariffs” defines the procedure for applying export customs duty rates, establishing export customs duty rates and the list of goods to which they apply, cases of exemption from payment of export customs duties, specifics of applying import customs duty rates depending on the country of origin goods and conditions for their import, as well as features of the provision of tariff preferences and tariff quotas.

In addition, the Law “On Customs Tariffs” (Article 6) contains a rule according to which, for the operational regulation of the export of goods, the Government of the Russian Federation can establish seasonal duties, the validity of which cannot exceed six months a year. In this case, the rates of customs duties provided for by the customs tariff are not applied.

The subject of regulation of the Federal Law “On Customs Regulation in the Russian Federation” includes, among other things, the regulation of relations related to the import of goods into the Russian Federation and the export of goods from the Russian Federation, the collection and payment of customs duties (Article 1). For these purposes, the said Law defines the powers of state authorities of the Russian Federation on the subject of legal regulation of legislation on customs affairs, and also defines the rights and obligations of persons carrying out activities related to the import of goods into the Russian Federation and their export from the Russian Federation, as well as persons carrying out activities in the field of customs affairs.

Duties can be used not only for customs tariff regulation, but also in the case of using a non-tariff method of state regulation of foreign trade activities.

special duties is used to refer to these three types of non-tariff measures ), which are levied by customs authorities regardless of the collection of import customs duties.

Note. See, for example, the title of Section II of the Law “On Customs Tariffs” - “Seasonal and special duties”.

An anti-dumping duty is established in order to counteract dumped imports - the import of goods at a price lower than the normal cost of such goods; a countervailing duty is established in order to neutralize the impact of a specific subsidy of a foreign state on a sector of the national economy. A special duty is a measure used by the government to curb surges in imports. These duties are applied in accordance with a government decision made based on the results of a special investigation. The government determines the rate and deadline for collecting duties based on the elimination (prevention) of damage to the national economic sector due to dumped imports. provisional duties may be applied to importers even before the investigation is completed . The government monitors anti-dumping, countervailing and special measures, based on the results of which duty rates may be changed.

Thus, the legal nature of anti-dumping, safeguard and countervailing duties is fundamentally different from the nature of customs duties. If import and export customs duties are paid by the declarant or another person authorized by him upon the fact of movement of goods across the customs border, recorded by the corresponding mark in the customs declaration, then special duties (special, anti-dumping, countervailing) are levied upon the establishment of price dumping, the application of specific subsidies by a foreign state or other cases of unfair competition in foreign trade and threats to the national economy from increasing imports. The relevant facts, which are the basis for the collection of anti-dumping, countervailing and special duties, are established as a result of an investigation conducted by the competent body of public administration in the prescribed manner (the procedure for such an investigation is usually prescribed in detail in a legislative act).

The legal basis for the collection of special duties in foreign trade are the norms contained in the legislation of the Russian Federation on state regulation of foreign trade activities, as well as in the customs legislation of the EurAsEC Customs Union.

In Federal Law No. 164-FZ of December 8, 2003 “On the Fundamentals of State Regulation of Foreign Trade Activities,” special duties are classified as non-tariff measures of foreign trade regulation (Article 20). The same Law (Article 27) establishes that in accordance with international treaties of the Russian Federation, decisions of the Eurasian Economic Commission and federal law, special protective measures, anti-dumping measures and countervailing measures may be introduced when importing goods to protect the economic interests of Russian producers of goods. Such measures include special duties - anti-dumping, countervailing and special duties.

The “core” federal law in relation to special duties is the Federal Law of December 8, 2003 N 165-FZ “On special protective, anti-dumping and countervailing measures for the import of goods”, the purpose of which in Art. 1 proclaims the protection of the economic interests of Russian producers of goods in connection with increased imports, dumped imports or subsidized imports into the customs territory. This Federal Law establishes the procedure for the introduction and application of special protective, anti-dumping and countervailing measures when importing goods.

The fundamental international legal acts regulating the procedure for establishing and collecting special duties on the territory of the EurAsEC Customs Union are the Agreement on the Application of Special Protective, Anti-Dumping and Countervailing Measures in Relation to Third Countries (concluded in Moscow on January 25, 2008) and the Agreement on the Procedure for Application special protective, anti-dumping and countervailing measures during the transition period, concluded in St. Petersburg on November 19, 2010.

Along with the contracts themselves, customs legislation also uses acts of the supranational regulator - decisions of the Eurasian Economic Commission. For example, by decision of March 7, 2012 No. 1 of the Board of the Eurasian Economic Commission “On some issues of the application of special protective, anti-dumping and countervailing measures in the single customs territory of the Customs Union”, the Regulations on the use and protection of confidential information and proprietary information of limited distribution were approved in the body responsible for conducting investigations, as well as the Regulations for making decisions and preparing draft decisions of the Eurasian Economic Commission on special protective, anti-dumping and countervailing measures.

So, the differences in the legal nature of customs and special (anti-dumping, countervailing and special) duties, the regulatory framework, as well as the procedures for their establishment and application allow us to assert the existence of two different legal regimes of state regulation of foreign trade, corresponding to the customs-tariff and non-tariff methods trade policy.

December 2013

Customs duties, Foreign economic activity

When is a state duty refund possible and how to return it?

The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment upon arrival of goods into the customs territory

The customs authority that collects customs duties and taxes

General provisions on the collection of customs duties and taxes

Refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds (money)

Customs clearance of goods without paying customs duties in 2019

Features of customs clearance when importing goods without paying customs duties in 2021 by participants in foreign trade activities:

Individual:

Cargo and goods transported for personal use are exempt from customs duties, provided that:

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

If any of these indicators are exceeded, the citizen must pay customs duties at the rate of 30% of the amount exceeding the permissible value, or 4 euros for each kilogram of excess.

A citizen also has the right to transport across the customs border without paying duties:

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

Customs clearance of individuals >>>

Legal entity or individual entrepreneur:

cargo and goods without paying customs duties and taxes can be imported with a value not exceeding 200 euros. But in this case, the customs declaration is submitted to the customs authority in any case.

SEASONAL DUTIES AS A TOOL OF CUSTOMS AND TARIFF REGULATION

№18, 22.03.2019

Economic Sciences

Ovseenko Yulia Vyacheslavovna

Scientific supervisor:
Pavlova A.V., Ph.D. in Economics, Associate Professor Key words: CUSTOMS DUTY; SEASONAL FEES; CUSTOMS AND TARIFF REGULATION; SEASONALITY, DOMESTIC MARKET; EAEU; CUSTOMS DUTIES, SEASONAL DUTIES; CUSTOMS AND TARIFF REGULATION; THE SEASONALITY OF THE DOMESTIC MARKET; EEU.

Abstract: The article reveals the main functions of customs duties, in particular, seasonal ones as an instrument of customs tariff regulation. The essence, main characteristics and features of the application of seasonal duties within the EAEU are presented. The article also discusses options for introducing seasonal duties. The influence of seasonal duties on pricing in the domestic market of the EAEU member states is revealed.

One of the main goals of the customs and tariff policy of the EAEU member states is to support national producers and stimulate the influx of foreign goods into those areas of production that are still underdeveloped or there is no possibility of developing this area at all.

All this is due to the introduction of seasonal duties, which help the state support domestic producers and stimulate the import of foreign goods (or reduce the import of foreign products).

Customs tariff regulation (hereinafter referred to as CTR) refers to the method of state regulation of foreign trade in goods, which is carried out through the application of import and export customs duties[1].

In accordance with Art. 2 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU Customs Code), “customs duty” is a mandatory payment levied by customs authorities in connection with the movement of goods across the customs border of the Union.

The objects of customs duties are goods transported across the customs border of the Union, as well as other goods in cases provided for by the EAEU Customs Code.

In accordance with the EAEU Customs Code, the basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of goods and their physical characteristics in kind (quantity, weight, including taking into account the primary packaging of the goods, which is inseparable from the goods before it consumption and in which the product is presented for retail sale, volume or other characteristics of the product), unless otherwise established by the EAEU Labor Code [2].

As a rule, there are three main functions of customs duties, such as:

regulating;
protective;
fiscal.

The regulatory function of customs duties makes it possible to maintain in the domestic market an appropriate balance between the profitability of the sale of imported products and the production of domestic products and the efficiency of their consumption, as well as the profitability of the supply of identical products to export and the domestic market.

The regulatory function of customs duties can develop into a protective function, when customs duties are used to protect domestic producers, or into a stimulating function, when the import of foreign goods is stimulated by reducing customs duties[3].

The fiscal function of customs duty is applied both when importing and exporting goods. When importing, this function is applied if analogues of such goods are produced in a given country. When exporting goods that are simultaneously supplied to the domestic market, it is subject to its regulatory function.

The fiscal function when importing goods has a more independent meaning if analogues of such goods are not produced in the country. Customs duties on such goods are established taking into account the possibilities of their use to increase state budget revenues [4].

In the theory and practice of customs tariff regulation, as a rule, various types of customs duties are used, classified according to various criteria:

type of foreign trade operation;
the method of fixation in the customs tariff and the procedure for calculating duties;
the basis of their formation and the boundaries of their distribution;
country of origin of goods;
validity.

In order to regulate the export and import of goods, the country establishes certain types of customs duties: import and export customs duties.

The use of import customs duties is necessary to protect national producers, their products, markets from unfavorable foreign competition, as well as to create conditions for import-substituting products and achieve both fiscal and trade and political goals of the state.

Export customs duties are applied in order to limit the export of raw materials, stimulate the development of national processing production, as well as the use of export duties for fiscal purposes, and sometimes political expediency.

Export customs duties, which have the effect of restraining the promotion of national products to foreign markets, reducing their competitiveness, are applied much less frequently.

Depending on the method of fixing duty rates in the customs tariff and the rules for calculating their total value, customs duties are divided into:

ad valorem;
specific;
combined.

Ad valorem duties are a rate expressed as a percentage relative to the price (cost) of the goods corresponding to the item in the Commodity Nomenclature for Foreign Economic Activity (hereinafter referred to as the Commodity Nomenclature for Foreign Economic Activity) of the customs tariff. Ad valorem tariffs are the most common in the international trading system and cover up to 90% of most countries' import tariffs.

The formula for calculating the ad valorem duty is as follows:

TP = TS*ST,

where TP is customs duty; TS - customs value; ST - ad valorem duty rate, expressed in %.

Specific duties are rates indicated in the customs tariff in the form of a fixed monetary value in relation to the physical volume of the goods, expressed in the corresponding units of measurement (tons, kilograms, liters, pieces, etc.). Such duties are not directly related to the cost of goods, and their size depends only on the volume of imported products.

The specific duty is calculated using the formula:

TP = KlT*ST,

where TP is customs duty; KlT - quantity of goods (kilograms, liters, pieces); ST - a specific duty rate, expressed in monetary terms per kilogram, one liter, one piece.

Combined or otherwise mixed duties involve the use of ad valorem and/or specific duties in relation to certain types of goods at the rates specified in the customs tariff. As a rule, their choice is accompanied in the customs tariff by a recommendation on the advisability of levying that duty, which in monetary terms has a greater amount of customs taxation. In this case, the accrued duty is considered alternative.

Depending on the validity period, customs duties vary as follows:

seasonal;
permanent;
variables.

Constant customs duties imply that the one-time established rates are not subject to change depending on market and economic circumstances.

Variable rates of customs duties are used extremely rarely, in certain cases, such as:

significant fluctuations in the level of world or domestic prices on the market;
the negative impact of global financial crises on the country's national economy;
changes in the level of government subsidies in certain sectors of production.

For example, from the practice of TPP in Russia, variable export duties are most often established on oil and petroleum products depending on changes in the level of world prices [5].

Seasonal duties are duties used for the operational regulation of international trade in seasonal products, primarily agricultural. Installed for several months of the year. For the duration of their validity, normal customs duties are terminated [6].

Most often, seasonal duties are inherent in agricultural raw materials, their processed products and fruits and vegetables, the supply of which is associated with the seasonal nature of their cultivation and production. During mass harvesting and processing, processing of agricultural raw materials and fruits, duty rates increase, thereby regulating the structure of product supply and prices in the domestic market in order to protect national agricultural producers.

From the definition of “seasonal duties” it follows that these duties are introduced in cases where the functioning of a national industry with a seasonal nature of production is largely subject to adverse economic influences.

An example would be a decrease in world prices or an increase in production costs for similar domestic goods, when a foreign manufacturer receives some advantages in the importer’s domestic market and a potential threat to domestic production is created. In such a situation, a seasonal customs duty makes it possible to react relatively quickly to a changing market situation for individual goods that are seasonal in nature.

It is necessary to touch upon such an aspect as seasonality of production. Novikov V.E., wrote that seasonality of production can be associated with various factors [7]:

in agriculture - with the ripening of the crop and its processing at a certain time of the year;
in fisheries - with the natural stages of reproduction of fishery raw materials.

Depending on the period of the year, changes occur in the production of a number of other goods, which are also usually consumed only at certain times of the year.

In seasonal production, depending on the time of year, the volume of production, the level of costs and prices, as well as the quality of the products change, which mainly needs to be taken into account when determining and establishing customs duty rates and applying other customs regulation measures to seasonal goods[8].

Typically, markets for seasonal goods are more volatile and dynamic than markets for non-seasonal goods, meaning their production is not affected by the time of year. The flow of imported products from seasonal agricultural production sectors is affected by changes in production costs, which largely depend on crop yields in a particular year. In other words, the competitiveness of imported and domestic goods in the domestic market varies both by season and by year, that is, for reasons beyond the control of manufacturers.

Seasonality consistently affects the functioning of many industries and sectors of the national economy, which naturally requires appropriate consideration of seasonality when forming the customs tariff.

Depending on the situation in the market for certain seasonal goods, the seasonal duty rate may:

decrease to saturate the market if its volume is insufficient in terms of consumption of seasonal products;
increase if there is a glut in the market with seasonal goods.

In most cases, only import duties can be increased in order to create an advantage for domestic goods and increase their competitiveness.

Also, in most cases, only import duties can be reduced in order to saturate the market in the case when domestic goods cannot satisfy the needs of the domestic market, that is, there is a clear shortage of a certain group of goods that is seasonal in nature.

As part of customs and tariff regulation, seasonal duties are introduced to regulate the import or export of only seasonal goods; are used to stabilize the domestic goods market, protect domestic consumers and producers from the adverse effects of imported products; can be entered an unlimited number of times within a calendar year.

Summarizing all of the above, we can conclude that seasonal duties allow us to regulate the market in a particular period of time:

if it is necessary to saturate the market with seasonal goods, the duty is low, so that there is no shortage of seasonal goods;
if there is an abundance of national seasonal goods, then the duty is high in order to protect the domestic market from competition from imported seasonal products.

The purpose of introducing seasonal duties is:

protection of domestic producers of seasonal goods;
protection of domestic consumers of seasonal goods;
saturation of the domestic market;
short-term regulation of the relationship between supply and demand for seasonal goods within the country;
regulation of domestic prices for seasonal goods.

Procedure for paying customs duties

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