Table of contents (expand)
- The concept of foreign economic relations and their difference from foreign economic activity
- Foreign economic activity (FEA): concept, essence, meaning
- Composition of foreign economic functions of export-oriented enterprises
- Technological process of creation and sale of export products
- Types of foreign economic activity as a way to implement the export strategy of the enterprise and the form of its work in the foreign market
- Special regimes for the implementation of certain areas of foreign trade activity
- The role of investment cooperation in the development and production of export products
- Currency and financial and credit operations as a type of foreign economic activity
- Industrial cooperation as part of the types of foreign economic activity, its significance
- Composition of participants in foreign economic activity in Russia
- Classification of subjects of foreign economic activity in Russia, its principles
- The composition of exporters-manufacturers operating in the foreign market without intermediaries
- Representation of participants in foreign economic activity playing an intermediary role in foreign economic activity, their target orientation
- Contributing organizations, composition of participants, activity profile, role in the foreign economic sphere of Russia
- Types of trading and intermediary firms
- Organizational principles of building a foreign trade company
- The main functional divisions of a foreign trade company
- Powers of employees of a foreign trade company
- Reforming the sphere of foreign economic activity in Russia: prerequisites, stages, goals
- The nature and trends in the development of foreign economic activity in the 90s
- Export of certain types of goods
- Prospects for the development of foreign economic activity
- The need for state regulation of the national economy, its essence and prerequisites
- State regulation methods used in international practice
- Regulation of foreign trade at the national and intergovernmental level
- Foreign trade policy of Russia
- Formation of the legislative, regulatory and legal framework for Russia's foreign trade
- The mechanism of state regulation of foreign trade activities in Russia
- Anti-dumping measures as an instrument of non-tariff restrictions
- Non-tariff restrictions of foreign trade operations
- Customs-tariff regulation of foreign trade operations
- Measures to assist exporters
- System of currency regulation of foreign trade activity
- Methods of non-tariff restrictions on foreign economic activity in the Russian Federation
- Customs regulation as a method of state-economic impact on the sphere of foreign economic activity: essence, constituent elements
- Customs Tariffs and Customs Duties
- Calculation and procedure for payment of import duties, conditions for granting a deferred payment
- Methods for determining the customs value and the sequence of their application
- Customs regimes in the Russian Federation, their economic content and role in the system of customs and tariff regulation
- Types of taxes in the field of foreign economic activity, their discriminatory nature
- Value added tax and excises on imported goods: payers, amount, differentiation of rates, calculation procedure, payment terms
- Features of collection and refund of value added tax and excises under different customs regimes
- Special procedure for levying excises on certain imported goods, their intended purpose
- Principles of currency regulation
- The procedure for exercising state control over the import and export of precious metals from the Russian Federation
- The principle of regulating settlements with the state budget by exporters
- The system of currency control over export-import operations, its purpose and procedure for ensuring
- Currency control over import and barter transactions
- Institute of Currency Control Agents
- The system of non-tariff restrictions on foreign economic activity in Russia, its difference from foreign practice
- Licensing and export quotas and their scope
- Export quotas in Russia. Administrative and commercial principles for the distribution of export quotas
- Special export procedure for certain groups of goods and the process of its organization
- Certification of goods in the import control system
- Customs formalities for the export (import) of cargo, their sequence and confirmation with the necessary documents
- The procedure for applying the provisions of the Convention on the International Carriage of Goods with the issuance of an international road carrier book, etc.
- Customs escort of cargo, its organization and conditions of application within the framework of customs formalities
- Customs clearance
- The simplified procedure of customs clearance
- Movement across the customs border of currency and securities
- General rules for the movement of goods of individuals through customs
- The value of international private law in the regulation of foreign economic activity
- Sources of law in the field of foreign economic activity
- Substantive law and conflict of law rules
- State regulation of foreign investment
- Mechanism of international settlements
- Types of loans and forms of lending in foreign economic activity
- Leasing as a form of lending for foreign economic activity
- Positions of the currency terms of the contract
- Forms of foreign trade settlements
- Letter of credit in the practice of foreign economic activity in Russia
- Types of World Commodity Markets
- Value added tax on the export of certain works and services, the procedure for calculating and paying
- Arms Import Licensing
- The contingent of quota and licensed goods in Russia
- Export control in Russia, main purpose and scope
- Special control of export and import of nuclear materials, technologies and equipment in Russia
- Unified system of expert assessment of the quantity, quality and price of products exported from Russia
- Payment return methods for a commercial loan
- Criteria for choosing forms of foreign trade settlements
- The role of banks in the settlement system in foreign economic activity
- Federal bodies, their powers and functions in the field of state regulation of foreign economic activity in Russia
- Powers of the Ministry of Economic Development of Russia in the field of foreign economic activity
- Powers of the Ministry of Economic Development of Russia in the field of customs regulation
- The Federal Customs Service, its place and functions in the field of state regulation of foreign economic activity
- Levels and procedure for interaction between state federal and regional bodies in the structure of Russia's foreign economic complex
- Powers and functions of state institutions for currency regulation and control in the field of foreign economic activity
- The concept and essence of marketing in foreign economic activity
- Strategies for foreign economic activity
- The concept and content of operational marketing in foreign economic activity
- Export and commodity policy of the enterprise
- Types of offset transactions
37. Calculation and procedure for payment of import duties, conditions for granting a deferred payment
When importing goods into Russia, you must pay an import duty. Import (import) customs tariffs, in which import duties are expressed, are widely used in world practice.
Import duties are levied on the basis of the Customs Code of the Russian Federation and the Law of the Russian Federation "On Customs Tariffs". Import duties are charged to the customs value of the goods and are differentiated depending on the country of origin.
To calculate the amount of customs duty, you must:
▪ determine the customs value of imported goods;
▪ classify the imported goods;
▪ determine the customs duty rate;
▪ determine the country of origin of the imported goods.
The basic rates of import duties are set in the customs tariff for goods from countries that have been granted the most favored nation treatment by Russia. Duties are set at 25% less than the base ones for goods from developing countries, twice as much - for goods from countries that do not enjoy favored treatment, and for goods whose country of origin is not established. For the least developed countries, duty-free importation of goods is provided.
The country of origin is the state in which the goods were completely manufactured or subjected to sufficient processing, it is confirmed by a certificate issued by the consul of the importing country.
The rate of import duties differs depending on the social significance of goods, the degree of their processing or types of technological equipment.
The procedure for calculating import duties is as follows:
▪ if an ad valorem rate (in percentage) is established for the imported goods, then the customs value is multiplied by the duty rate;
▪ if a specific rate is established for a product (in a monetary amount per unit of weight, volume), then the tax base, measured in the corresponding units, is multiplied by the duty rate;
▪ if the rate is specified as a percentage, but not less than a certain amount in euros (combined rate), the duty is calculated separately at the ad valorem and specific rates. You need to pay most of them;
▪ if the customs value is expressed not in euros, but in another currency, then the customs value is first recalculated in euros according to the cross rate of the Central Bank of the Russian Federation on the date of filing the cargo customs declaration (CCD). You can pay the fee in any currency. If payment is made in rubles, then it is necessary to recalculate the amount of the duty expressed in foreign currency into rubles at the rate of the Central Bank of the Russian Federation, which is valid on the day of filing the customs declaration.
Payment of import duties is made to the federal budget no later than 15 days after the goods are presented to customs when they are imported into Russia (if the company declares the goods at the place of their import) or after the customs transit ends (if the company declares the goods not at the place of their arrival). In case of non-payment for each day of delay, interest and a fine will be charged.
The decision to grant a deferral of payment for import duties is made by the federal service authorized in the field of customs affairs, or other customs authorities determined by it. within a period not exceeding 15 days from the date of submission of the application. The deferment is granted for a period of one to six months.
The deferral is granted to the payer if at least one of the following grounds is present:
▪ causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;
▪ delay in funding to this person from the federal budget or payment for a government order completed by this person;
▪ goods transported across the customs border are perishable goods;
▪ the person makes deliveries under intergovernmental agreements.
Author: Bobkova O.V.
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