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
43. Special procedure for collecting excise taxes on certain imported goods, their intended purpose
The system of tax regulation of the import of certain categories of excisable goods provides for a special procedure for levying excises (alcoholic beverages and cigarettes) in order to ensure the completeness of the collection of this tax and prevent their illegal import into Russia, as well as taking into account the requirements of the International Monetary Fund.
Its result is to influence the degree of price increase. The meaning of the special procedure for levying excise taxes on certain imported goods is to mark imported goods with an excise duty stamp and a special stamp.
The import of unmarked goods is allowed only in the re-export and transit regime, as well as by individuals for personal consumption within the established limits.
Alcoholic products (more than 9% alcohol), tobacco and tobacco products imported into the territory of the Russian Federation are subject to labeling with an excise duty stamp. Responsibility for marking goods is the persons who have acquired excise stamps, as well as persons who actually move goods across the border of the Russian Federation.
To purchase stamps of excise duty, the importer submits to the excise customs post an application for their purchase indicating the quantity by type, a copy of the contract and license for the right to sell alcoholic products, as well as a payment document for payment for the purchase of stamps.
Upon receipt of excise stamps, it is necessary to present a guarantee obligation of an authorized bank to ensure payment of the remaining amount of customs payments (as the difference between the amount of excises payable during customs clearance of stamped excisable goods and the amount of purchase of stamps) or a confirming payment document on depositing an excise post on account of payment the remaining amount of customs payments.
The importer transfers the received stamps to the manufacturer for application on goods. No warranty is required to obtain special stamps.
The cost of one stamp of excise duty includes its price and part of the excise tax, set in euros. The cost of a special stamp includes the average price of its production, which is set at 0,01 euros.
The total number of brands purchased must not exceed 130% of the quantity of each type of product provided for by the contract.
In case of non-fulfillment or incomplete supply of excisable goods subject to labeling, or if stamps are damaged, the importer is obliged to return stamps within 8 months from the date of purchase of excisable and one year - special stamps.
Marked excisable goods are placed in designated customs terminals (temporary storage warehouses and customs warehouses) located in the region of the recipient and declared by the importer when buying stamps, for customs clearance. Locations of customs terminals are indicated in special periodicals.
In cases stipulated by law, the customs authorities shall check whether the goods or their packaging have special marks, identification marks or other means of designating goods used to confirm the legality of their importation into the customs territory of the Russian Federation.
Not subject to import labeling:
▪ alcoholic products bottled in packaging (containers) with a capacity of up to 0,05 or more than 25 liters;
▪ goods for official and equivalent representative offices, as well as for personal use of employees (including families) of these representative offices;
▪ goods imported by individuals not for production or other commercial purposes;
▪ goods imported as exhibition samples and samples for certification tests in quantities of no more than 5 units of alcoholic products and 200 units of tobacco products of each type.
Author: Bobkova O.V.
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