Foreign economic activity. Customs regulation as a method of state-economic influence on the sphere of foreign economic activity: essence, constituent elements (the most important)

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Foreign economic activity. Customs regulation as a method of state-economic influence on the sphere of foreign economic activity: essence, constituent elements (the most important)

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35. Customs regulation as a method of state-economic impact on the sphere of foreign economic activity: essence, constituent elements

The mechanism of customs regulation of foreign trade activity in Russia is less developed than the system of non-tariff restrictions, which currently essentially acts as an export control system. The principles of customs regulation are laid down in the Customs Code of the Russian Federation and the Law of the Russian Federation "On the Customs Tariff".

Customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation.

The customs business is a set of methods and means of ensuring compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

Customs regulation consists of several elements: export and import tariffs and duties, the procedure for calculating and confirming the customs value and the country of origin of imported goods, the regime of preferences and customs regimes for the possible placement of goods, which together form the basis for calculating the amount of customs duties and taxes.

The main element of the customs regulation mechanism is the customs tariff of the Russian Federation - a set of customs duty rates (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity.

The Law of the Russian Federation "On the Customs Tariff" establishes the procedure for the formation and application of the customs tariff of the Russian Federation - an instrument of trade policy and state regulation of the domestic market of goods of the Russian Federation in its relationship with the world market, as well as the rules for imposing duties on goods when they are moved across the customs border of the Russian Federation .

The main objectives of the customs tariff are:

1) rationalization of the commodity structure of the import of goods into the Russian Federation;

2) maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

3) creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;

4) protection of the economy of the Russian Federation from the adverse effects of foreign competition;

5) providing conditions for effective integration of the Russian Federation into the world economy.

The customs tariff applies to the importation of goods into the customs territory of the Russian Federation and the exportation of goods from this territory.

Customs tariffs can be:

▪ imported - they play a major role in customs regulation and influence the level of domestic prices, the profitability of enterprises, the state of the national currency, the formation of an optimal commodity structure of imports, ensures the economic security of the state and the protection of certain sectors of the national economy from foreign competition.

▪ Export - used by a limited number of countries, they influence the growth of export prices and serve as a source of replenishment of foreign exchange from the country's resources.

The development of customs tariffs is carried out in two ways:

▪ an increase in the range of goods (simple customs tariff);

▪ by establishing several types of rates for the same goods (complex customs tariff).

A simple customs tariff provides for a single rate for each product of a certain range, regardless of its country of origin.

A complex customs tariff involves the establishment of two or more rates for each product, depending on the country of origin.

Author: Bobkova O.V.

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