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
38. Methods for determining the customs value and the sequence of their application
The calculation and payment of import duty involves determining the customs value of the imported goods, i.e. a real (not underestimated) base for customs payments and possible penalties.
The customs value of the goods is determined by the declarant and declared upon importation into the customs territory, assuming the provision of information confirming it. For each day of deferral of payment of customs duties due to the determination of the value of the goods, a fee of 0,2% of the amount of the forthcoming payment is collected.
The main document confirming the declared value of the goods is an invoice, which indicates the transaction price. However, in case of a clear non-compliance, the customs value may be determined by one of the six methods established by the General Agreement on Tariffs and Trade (GATT), which came into force on January 1, 1948. Each of the established methods is applied sequentially, if the use of the previous one is excluded:
▪ at the transaction price of imported goods (mandatory);
▪ at the price of a transaction with identical goods;
▪ at the price of a transaction with homogeneous goods;
▪ deduction of cost;
▪ adding value;
▪ backup.
The first method defines the cost as an amount equal to the transaction price actually paid and payable by the exporter with the additional inclusion of components not previously included in the price: delivery costs to the port or place of entry into the customs territory (transportation, insurance, loading and unloading), costs buyer (commission and brokerage fees, payment for containers and reusable packaging, packaging costs), part of the cost of materials and services provided by the buyer, as well as licensed and other payments, part of the seller's direct or indirect income from subsequent sales on the Russian market. This method cannot be used in the event of existing restrictions on the importer's rights to the goods or the establishment of a close relationship and mutual interests of the parties (counterparties) in the transaction process.
The customs value, determined using the second and third methods, means that the transaction price is based on a transaction with an identical (homogeneous) product, adjusted for the costs of the buyer (for delivery to the place of importation). At the same time, identity means the equivalence of goods in all assessed characteristics (quality, physical properties, reputation in the market), homogeneity - similar goods that have similar characteristics, components and commercial interchangeability.
The fourth and fifth methods may be applied in reverse order at the discretion of the declarant. In one case, the cost is determined based on the price of a unit of goods, at which the evaluated (identical or similar) goods are sold in the largest batch on the Russian market, excluding the cost of commissions, import customs payments (duties, taxes, fees), transportation, insurance and loading costs. - unloading work.
In the other, the assessment of the customs value consists of the costs of materials and the costs of the manufacturer, including the costs of ensuring the export of goods from the country of origin, as well as the profit of the exporter as a result of such deliveries.
The reserve method is based on world trade and market data, based on providing the customs authorities with the necessary information about the prices of goods that previously came from the importing country to the Russian market and third-country markets or the cost of similar domestically produced goods.
However, these prices cannot replace the transaction price specified in the contract and invoice, and cannot serve as a basic basis for calculating customs duties.
Author: Bobkova O.V.
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