Foreign economic activity. Customs tariffs and customs duties (most important)

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Foreign economic activity. Customs tariffs and customs duties (most important)

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36. Customs tariffs and customs duties

The main element of the mechanism of tariff regulation is customs tariff - a systematized list of rates that determine the amount of payment for import and export goods, i.e. customs duties. Customs tariffs can be import and export, simple and complex.

A complex customs tariff involves the establishment of two or more rates for each product, depending on the country of origin. The highest rate of the compound tariff is considered autonomous, called the general one, and involves its extension to the goods of those states with which trade agreements and agreements have not been concluded.

Low - the convention or minimum rate is applied in relation to the goods of those countries that have been granted the most favored nation treatment. customs tariffs provide for the possibility of introducing additional anti-dumping and countervailing duties, the level of which may significantly exceed the level of maximum tariff rates.

Tariff quota - the amount of goods within which it can be imported duty-free or subject to a reduced duty rate.

An important organizational principle for the construction of customs tariffs is the classification of goods. The classification schemes underlying the national customs tariffs determine their economic efficiency.

The basis for the construction of customs tariffs is the Harmonized Commodity Description and Coding System, developed within the framework of the JTS and used in practice by more than 100 states. The object of classification in the HS are goods circulating in international trade, grouped into six divisions: sections, groups, subgroups, headings, subheadings and subheadings.

Customs duties in terms of their economic content and the nature of their impact are market regulators of the foreign trade process.

Customs duty - a fee or tax levied by the state on goods, property and valuables when they cross the customs border. Customs duties increase the value of goods and reduce their competitiveness.

Types of customs duties:

▪ aDvalor duties involve the designation of an interest rate in relation to the price of the goods and are used in most countries;

▪ specific duties express the amount of the duty in the form of a fixed monetary amount levied on the physical volume (weight) of a unit of goods;

▪ mixed duties mean the simultaneous application of ad valorem and specific duties in relation to one product;

▪ alternative - provide customs authorities with the right to collect duties at their discretion;

Depending on the country of origin of the goods, customs duties are divided into:

▪ maximum (import) - involve the establishment of rates for goods imported from any country;

▪ the minimum - for goods from countries enjoying the most favored nation treatment;

▪ preferential - in relation to goods from specifically designated countries or groups of countries.

Depending on the nature of the origin, duties are distinguished:

▪ autonomous (import) - are established by the government unilaterally, regardless of existing treaties and agreements between states. They differ in significant size, as a result of which they are the subject of bilateral and multilateral negotiations and agreements to reduce through mutual concessions;

▪ conventional (import) are developed in the process of negotiations and are fixed by the participating parties. They are not subject to increase without the consent of the parties or are accompanied by compensation in the form of a tariff concession on other items.

Imports are currently subject to customs duties in most countries. Export duties are not used in any developed country.

Author: Bobkova O.V.

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