Foreign economic activity. Customs regimes in the Russian Federation, their economic content and role in the system of customs tariff regulation (the most important)

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Foreign economic activity. Customs regimes in the Russian Federation, their economic content and role in the system of customs tariff regulation (the most important)

Lecture notes, cheat sheets

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39. Customs regimes in the Russian Federation, their economic content and role in the system of customs and tariff regulation

In Art. 12 of the Labor Code of the Russian Federation enshrines the fundamental principle, according to which all persons on an equal footing have the right to move goods and vehicles across the customs border (including when carrying out foreign economic activity) in the manner prescribed by the Labor Code of the Russian Federation.

Goods and vehicles are moved across the customs border in accordance with their customs regimes.

customs regime - a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions to goods and vehicles established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes depending on the purposes of their movement across the customs border and use in the customs territory of the Russian Federation or outside it.

For the purpose of customs regulation in relation to goods, the following types of customs regimes are established:

1) main customs regimes:

▪ release for domestic consumption;

▪ export;

▪ international customs transit;

2) economic customs regimes:

▪ processing in the customs territory;

▪ processing for domestic consumption;

▪ processing outside the customs territory;

▪ temporary import;

▪ customs warehouse;

▪ free customs zone (free warehouse);

3) final customs regimes:

▪ re-import;

▪ re-export;

▪ destruction;

▪ refusal in favor of the state;

4) special customs regimes:

▪ temporary export;

▪ duty-free trade;

▪ moving supplies;

▪ other special customs regimes.

The allocation of customs regimes into separate groups is of legal importance for understanding their role in the mechanism of customs regulation.

The first group combines the regimes applied when carrying out the bulk of foreign trade turnover associated with the sale by Russian organizations of goods to foreign countries, as well as the acquisition of goods for the purpose of sale on the domestic market. The legal framework for regulating the main customs regimes establishes maximum requirements: payment of due amounts of customs duties and taxes, compliance with prohibitions and restrictions. This allows you to freely dispose of goods both in the country’s domestic market and in the foreign market. All other customs regimes provide benefits for the payment of customs duties and taxes due to restrictions on the use or disposal of goods.

In the group of customs regimes with economic significance, new for Russia is the customs regime of processing for domestic consumption, which allows the use of a mechanism generally accepted in international practice to stimulate import substitution. In accordance with this regime, Russian organizations carry out activities for the processing of foreign goods on the same economic terms as foreign processors. This contributes to the creation of additional jobs, an increase in tax deductions, which in general will favorably affect the development of the state economy. The economic meaning of this customs regime is to correct the escalation of the customs tariff. The principle of customs tariff escalation is that the higher the degree of processing and processing of goods, the higher the level of customs duty. The application of this customs regime allows Russian manufacturers to use imported components for the production of investment goods directly in the country.

All existing customs regimes are focused on the development of trade, industry and international transport.

Author: Bobkova O.V.

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