Foreign economic activity. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets
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Foreign economic activity. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Table of contents

1. The concept of foreign economic relations and their difference from foreign economic activity

As a result, in the process of carrying out foreign economic reforms, two concepts have developed: foreign economic relations and foreign economic activity.

Foreign economic relations - forms of implementation of interstate relations in terms of scientific, technical, industrial and trade cooperation and monetary and financial relations.

The content of foreign economic relations (hereinafter referred to as FER) consists in the unconditional provision of export deliveries for federal state needs and interstate economic, including financial and credit obligations and intergovernmental trade agreements of Russia, reached, as a rule, within the framework of international specialization and cooperation.

The planning of WPP volumes and the determination of the list of goods and services are carried out by federal structures, i.e. at the government level, for strategically important positions through the system of state orders (state orders) and limits with centralized provision of material and foreign exchange resources to organizations identified as state export customers, with the function of the state order execution period.

Government order is a policy plan that includes target figures for the production of export products at the expense of public funds. By issuing a state order, a state department (ministry) undertakes to fully pay for it within the stipulated time. State orders are implemented through a contract (agreement), which is concluded with an enterprise - a manufacturer of export products, assuming mutual material and financial responsibility of the parties.

A feature of the state order is a XNUMX% guarantee of payment for the obligation fulfilled by the enterprise. Such a guarantee of the sale of products allows you to place a state order on a competitive basis, to impose strict requirements on the specified parameters in terms of quality, technical characteristics and deadlines.

Foreign economic activity (hereinafter - FEA) - a set of production and economic, organizational, economic and operational and commercial functions of export-oriented enterprises, taking into account the chosen foreign economic strategy, forms and methods of work in the foreign partner's market.

The difference between foreign economic activity and foreign economic relations is as follows:

a) foreign economic activity is carried out at the level of production structures (firms, organizations, enterprises, associations, etc.) with complete independence in choosing a foreign market and a foreign partner, product range and assortment positions for an export-import transaction, in determining price and cost contract, volume and delivery time and is part of their production and commercial activities with both domestic and foreign partners;

b) foreign economic activity belongs to the market sphere, is based on the criteria of entrepreneurial activity, structural connection with production and is distinguished by legal autonomy, as well as economic and legal independence;

c) the initial principle of foreign economic activity of enterprises is commercial settlement on the basis of economic and financial independence and self-sufficiency, taking into account their own monetary, financial and material and technical capabilities.

The main feature of foreign economic relations is the presence of departmental guardianship of federal structures that determine their main strategic directions.

Responsibility for the results of foreign economic activity lies with the enterprise itself, not only in terms of export supplies, but also import purchases for the development of export and import-substituting production, technical reconstruction.

Foreign economic activity and foreign economic relations are not separate areas of functioning and state regulation. The nature of the foreign economic policy of the state essentially determines the strategy of foreign economic activity of sectoral ministries, departments, individual enterprises and associations.

2. Foreign economic activity (FEA): concept, essence, meaning

Foreign economic activity - this is a separate sphere of activity of enterprises, the basis of which is export production within the framework of a single technological process of creating and selling products.

FEA is carried out at the level of production structures (firms, organizations, enterprises, associations) with full independence in choosing the external market and foreign partner, the range and assortment positions of goods for an export-import transaction, in determining the price and cost of the contract, the volume and delivery time, and is part of their production and commercial activities with both domestic and foreign partners.

FEA belongs to the market sphere, is based on the criteria of entrepreneurial activity and structural connection with production, is distinguished by legal autonomy, economic and legal independence from any sectoral departments and ministries.

Essence of FEA in that it is based on the principle of commercial calculation on the basis of economic and financial independence and self-sufficiency, taking into account its own monetary, financial and material and technical capabilities.

Of particular importance is the principle of currency self-sufficiency, which is provided by foreign exchange earnings from export sales in the foreign market. Concentrated on the current currency account, they form the currency fund of a foreign economic activity participant.

A FEA participant can open a currency account in any foreign currency or in several currencies at once, the so-called multi-currency account and conversion account. Opening a currency account in several types allows you to avoid the conversion of currencies from one to another and the additional costs that accompany the process of exchange transactions. Exchange differences related to currency translation (in case of conversion) are charged to the company's currency account.

Currency funds can also be kept in deposit accounts. Deposits on deposit accounts accrue interest on account of the increase in the size of foreign exchange funds, and there are advantages to using a bank loan and innovative financing. The amount of accrued interest is accepted either on the basis of an agreement between the authorized bank and its client, or is based on the rates of the corresponding period, effective on the date of acceptance of foreign exchange funds on the international interbank market by type of currency.

At the time of opening a foreign exchange account, a foreign trade participant opens two types of accounts at once: transit and current, which are maintained in parallel. Foreign exchange earnings from the export of goods (works, services) are credited first to the transit account, and then, after the mandatory sale on the domestic foreign exchange market, the rest of it is transferred to the current foreign exchange account of the participant in foreign economic activity. The currency received from transactions in the domestic foreign exchange market is credited directly to the current foreign exchange account.

Sources of foreign exchange earnings in the domestic foreign exchange market of Russia are foreign exchange earnings received from the sale of goods (works, services) by bank transfer or for cash, as well as by checks, credit and debit cards; currency bought on the currency exchange and in the bank; donations, etc.

Cash receipts in the form of the unused balance of the cash currency previously received by them may be credited to the current currency accounts of FEA participants in authorized banks without limitation.

No interest is accrued on the currency funds available on the transit account. Banks accrue and pay interest on foreign currency held in current foreign currency accounts only in those currencies for which they receive income from their placement on the international foreign exchange market.

3. Composition of foreign economic functions of export-oriented enterprises

The process of foreign economic activity includes a set of elements in the composition of the foreign economic functions of export-oriented enterprises, which are closely interconnected in the process of implementing an export strategy.

Foreign economic functions are the main activities of an enterprise aimed at achieving the common goal of entering the foreign economic market and concluding contracts with foreign partners.

All foreign economic functions of export-oriented enterprises are divided into three groups:

▪ production and economic;

▪ organizational and economic;

▪ operational and commercial.

Production and economic functions are aimed at::

▪ search and creation of an export product

▪ assessment of the competitiveness of the export product;

▪ ensuring technical and economic parameters and requirements for export production;

▪ forecast of internal production resources;

▪ search for sources of material resources;

▪ ensuring the production of export products;

▪ choice of an enterprise’s export strategy;

▪ establishing connections with internal partners.

These functions are implemented in the process of a comprehensive study of foreign markets, the results of which exporters lay in the basis of current and long-term programs of their activities.

The dynamics of internal production resources, variable components in the sources of their replenishment, external conditions for the activities of exporting enterprises are predicted, the degree of their business activity is outlined. The forecast of the future state of external economic conditions is based on an assessment of upcoming changes in the market conditions, as well as related markets for materials, components, transport, insurance, financial and similar services.

Then there is a choice of commodity items and the assortment structure is determined in accordance with the code of the commodity nomenclature of foreign economic activity. The competitiveness of the goods is assessed, i.e. calculation of a complex indicator that provides for a multi-stage evaluation of the criteria for the characteristics of a product, depending on the ability of the exporter to adapt to market conditions.

The basis of foreign economic activity of enterprises, associations and organizations is the production of export products and their promotion to the foreign market, which is provided in the framework of foreign trade activities both by the exporting enterprise and by the intermediary.

Organizational and economic functions include:

▪ marketing research of foreign markets;

▪ analysis of export market conditions;

▪ search for a foreign partner;

▪ study of the circumstances of work in the foreign partner’s market;

▪ choice of forms and methods of work in the foreign market;

▪ ensuring access to the foreign market;

▪ organization of foreign trade advertising;

▪ planning foreign trade operations;

▪ logistics;

▪ involvement of an intermediary.

The functions of this group are aimed at finding and choosing forms and methods of work in a foreign market, studying the procedures as part of the technological process of entering a foreign market and the circumstances of the presence of a foreign partner on the market in the country, planning a foreign trade operation and organizing advertising.

The choice of forms and methods of work in foreign markets is carried out within the framework of the chosen export strategy of the enterprise, existing possible types of foreign economic activity, organizational forms of international trade, depending on the specific nature of the goods and established traditions in world practice.

Operational-commercial functions businesses include:

1) preparation of a foreign trade transaction:

▪ establishing contact with a partner;

▪ calculation of export price;

▪ conducting negotiations;

▪ preparation of a draft contract;

▪ agreement on the terms of the transaction.

2) choice of the subject of the transaction:

▪ product;

▪ work;

▪ services.

3) selection of the type of transaction:

▪ purchase and sale;

▪ rental;

▪ contracting;

▪ compensation.

4) determination of the main terms of the contract:

▪ basic terms of delivery;

▪ type of transportation;

▪ terms and forms of payment, etc.;

5) Signing the contract;

6) Execution of the contract.

4. Technological process of creation and sale of export products

The process of independent entry of producers of export products and services to the foreign market stimulated the development of direct industrial relations with foreign partners, cooperation on an intercompany basis, joint entrepreneurship, as well as the emergence of new organizational and economic structures. Direct contacts with the outside world revealed the need for other approaches and methods of work: increased attention to marketing and advertising when developing an export strategy, knowledge and implementation of the rules and procedures for entering the foreign market and foreign trade operations, as well as investment and economic activities and the mechanism of state regulation in their country and abroad.

It was necessary to study the world practice and rules of work in foreign commodity and money markets, where certain principles and conditions have been developed in recent years to ensure the stability of foreign trade operations. First of all, a system of protective measures against commercial, currency and credit risks and non-payment risks, as well as forms of incentives for exporters and information support for foreign economic activity.

Information support of participants in foreign trade activities involves bringing to them materials on marketing, trade law, currency legislation and the financial regime of individual countries, conjuncture and customs of external commodity, money, freight, foreign exchange and insurance markets, currency and exchange quotations, the cost of credit, as well as information about the degree of reliability and solvency of individual firms.

Technological process of entering the foreign market - this is the entire set of actions performed by participants in foreign trade activities on their own initiative in order to sell export products to a foreign partner, but within the framework of the regulations established by the state.

The technological process of creating and selling export products is part of the organizational and economic functions of an export-oriented enterprise and includes a certain sequence of procedures within the country until the moment of direct implementation of a foreign trade transaction:

▪ familiarization with the mechanism of state regulation of foreign trade activities in Russia through regulatory and technical documentation and legislative acts;

▪ opening a foreign currency account in an authorized bank;

▪ studying the system of federal bodies and organizations involved in the review and execution of documents necessary to undergo procedures for non-tariff restrictions on the export and import of products;

▪ marketing assessment of foreign market conditions and preparation of a competitive list;

▪ calculation of the export price and searching for the information necessary for this;

▪ searching for a foreign partner and conducting negotiations;

▪ preparation of a draft contract and coordination of its commercial, monetary and financial terms.

In the course of determining the main terms of the contract, the exporting enterprise and its foreign partner agree on the basic terms of delivery, delivery methods, type of transportation of export products, terms and forms of payment, payment methods, price fixing method, price currency, payment currency, currency protection clauses, as well as bank guarantees.

The planning of foreign trade operations is also based on the results of marketing assessments of the external market, the study of prices, the aspects of the activities of your future partner, the assessment of his financial solvency and reputation in the market. In addition, this process requires knowledge of all stages of preparing and completing a typical international commercial transaction, accompanied by the preparation and execution of standard proformas and documents: commodity, transport, insurance, financial, etc.

5. 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. Their reflection in the Federal Law "On the Fundamentals of State Regulation of Foreign Trade Activities" (Chapter 4, Article 12)

The export strategy of the enterprise is implemented through the following types of foreign economic activity:

▪ foreign trade activities;

▪ production cooperation;

▪ international investment cooperation;

▪ foreign exchange and financial and credit operations.

In Russian practice, foreign economic activity is implemented mainly through foreign trade activities (hereinafter - FTA). In accordance with Art. 2 of the Federal Law of December 8, 2003 No. 164-FZ "On the Fundamentals of State Regulation of Foreign Trade Activities" (as amended and supplemented on July 22, 2005) (hereinafter referred to as the Law "On the Fundamentals of State Regulation of Foreign Trade Activities") foreign trade activity - activities for the implementation of transactions in the field of foreign trade in goods, services, information and intellectual property. According to Article 12 of the Law, state regulation of foreign trade activities is carried out through customs and tariff regulation, non-tariff regulation, prohibitions and restrictions on foreign trade in services and intellectual property, economic and administrative measures that contribute to the development of foreign trade activities.

Customs tariff regulation - Method of state regulation of foreign trade, carried out through the use of import and export duties.

Tariff regulation - the method of state regulation of foreign trade in goods, carried out by introducing quantitative restrictions and other prohibitions and restrictions of an economic nature;

Production cooperation as part of the foreign economic activity of enterprises and firms, it is a form of cooperation between foreign partners in various, but structurally related processes of the technological division of labor.

Technological process of division of labor - the distribution of its participants in the chain of creation and sale of products according to its main phases, from studying the needs in domestic and foreign markets to bringing it to end consumers. Industrial cooperation is typical for homogeneous spheres of production and circulation, for scientific and technical, investment and service areas. Consistency of actions of partners within the framework of industrial cooperation is achieved by:

▪ mutual planning of export and import-substituting products;

▪ forecasting and jointly conducting scientific developments, providing them with the necessary equipment, devices and materials;

▪ organization of the personnel training process.

International investment cooperation - a form of interaction with foreign partners based on combining efforts of a financial and logistical nature in order to expand the base for the development and production of export products, its systematic updating based on competitiveness criteria and facilitating the processes of its implementation in the foreign market. Such tasks are solved by organizing joint ventures. Joint entrepreneurship is possible on the basis of the exchange of technologies, services, followed by the distribution of programs for the production of products and their implementation, as well as in the form of the formation and functioning of concessions, consortiums, joint-stock companies, international non-governmental organizations.

Currency and financial and credit operations as a type of foreign economic activity are considered as facilitating, accompanying any foreign trade transaction in the form of financial obligations associated with facilitating payment for the supplied products through specific forms of payment, as well as foreign exchange transactions performed in order to avoid exchange rate losses. Currency and financial-credit operations are also considered as independent specific types of foreign economic activity in the financial and banking sector, serving the domestic foreign exchange market and foreign trade payments in the system of international settlements.

6. Special regimes for the implementation of certain areas of foreign trade: border trade and free economic zones, their specifics and role, reflected in the Federal Law "On the Fundamentals of State Regulation of Foreign Trade" (Chapter 9, Articles 41,42)

In accordance with Ch. 9 of the Federal Law of December 8, 2003 No. 164-FZ "On the Fundamentals of State Regulation of Foreign Trade Activities", special regimes for the implementation of foreign trade activities are the border trade regime and the free economic zone regime.

According to Art. 41 of said Law border trade is carried out on the basis of an international treaty between the Russian Federation and a neighboring foreign state or a group of neighboring foreign states, which provides for the provision of a special favorable regime for foreign trade activities in relation to foreign trade in goods and services carried out solely to meet local needs for goods and services produced within the border areas and intended for consumption by individuals who have a permanent place of residence in these territories, and legal entities located in these territories. The specified special favorable treatment does not apply to other foreign states or groups of foreign states with which the Russian Federation has concluded international treaties providing for the provision of a regime no less favorable than that granted to any other foreign state.

Border trade can be carried out between Russian persons having a permanent location (place of residence) on the border territory of the Russian Federation and foreign persons having a permanent location (place of residence) in the corresponding border territory, defined in an international treaty of the Russian Federation with a neighboring foreign state, solely for the satisfaction of local needs in goods and services produced within the respective border areas and intended for consumption within the respective border areas.

Implementation procedure border trade and related border areas, on which special regimes for the implementation of foreign trade activities are established, are determined by the Government of the Russian Federation in accordance with international treaties of the Russian Federation with neighboring foreign states and federal laws.

Free economic zone is a limited area, a part of the country's territory, within which there is a preferential regime for managing and foreign economic activity, where enterprises are given a wider freedom of economic activity. According to Art. 42 of the above Law, a special regime in the territories of free economic zones is established by the federal law on free economic zones.

Creation Goals free economic zones:

▪ intensifying the activities of enterprises located on their territory;

▪ industrial modernization;

▪ saturation of the domestic market with high-quality goods;

▪ development of foreign economic relations;

▪ expansion of exports and imports;

▪ Attracting foreign investment, mastering new technologies;

▪ development of economically backward areas;

▪ increasing the qualifications of the workforce.

For free economic zones, special facilitated customs and trade regimes are established, wide freedom of movement of capital, goods and specialists is provided, and a preferential taxation regime for enterprises is applied. Depending on the profile of foreign economic activity, the goals of creating zones and the nature of granting freedom, the following zones are distinguished:

▪ free customs territories;

▪ export industrial zones;

▪ free trade zones;

▪ joint venture zones;

▪ free “open” zones;

▪ technological zones;

▪ complex zones.

7. The role of investment cooperation in the development and production of export products

The legislative basis for investment cooperation in the Russian Federation is the Federal Law of July 9, 1999 No. 160-FZ "On Foreign Investments in the Russian Federation" (as amended and supplemented on July 22, 2005), which defines the basic guarantees of the rights of foreign investors to investments and the incomes and profits received from them, the conditions for the entrepreneurial activity of foreign investors in the territory of the Russian Federation.

Under investment refers to investments in any type of activity with the aim of preserving and increasing the initial amount.

Investment process - a mechanism for bringing together entities offering money and entities making demand.

The main participants in the international investment process can be individual states through their representative institutions, companies and international organizations, as well as individuals. Each participant can act both on the side of demand and supply.

Investment cooperation in the development and production of export products occurs in the presence of two main factors: incentives and effective regulation. Each investment process is carried out and developed in specific internal and external socio-economic and political conditions. At present, the process of investing in the development and production of export products is rapidly developing. A natural factor in the implementation of external investment is economic stability. There is a clear relationship between economic growth and the rate of inflow of foreign direct investment.

Depending on the direction of investment, they are divided into real (investments in tangible significant assets - land, buildings, equipment) and financial (not related to the material form, existing in the form of entries in the accounts of enterprises and in electronic form). Both real and financial investments are involved in the development and production of export products.

Direct investment - investments that give the right of ownership, the ability to influence the strategy of the corporation. Direct investments are recognized when the foreign owner owns a controlling stake.

The main ways to attract foreign direct investment in the Russian economy are:

▪ attracting foreign capital in an entrepreneurial form by creating joint ventures (including through the sale of large blocks of shares of Russian joint-stock companies to foreign investors);

▪ registration in Russia of enterprises wholly owned by foreign capital;

▪ attracting foreign capital on the basis of concessions or production sharing agreements;

▪ creation of free economic zones (FEZ), aimed at actively attracting foreign investors to certain regions of the country.

Direct investment is divided into two groups:

1) transcontinental capital investments, due to the possible best conditions for market capacity, take place when it is possible to supply goods from a new production complex to a new market;

2) transnational investments - direct investments made in order to minimize the costs of the parent company. The goods of these enterprises are sold to the third world countries.

Allocate short term (up to 1 year), medium term (From 1 to 5 years) long-term (over 5 years).

At present, many countries of the world, including Russia, are faced with the objective need to intensify investment activity and create competitive economic systems, modernize and reconstruct existing structures, and ensure the diversification of capital in the direction of socially oriented structural transformations.

8. Industrial cooperation as part of the types of foreign economic activity, its significance

Foreign economic activity - a set of production and economic, organizational, economic and operational and commercial functions of export-oriented enterprises, taking into account the chosen foreign economic strategy, forms and methods of work in the foreign partner's market.

Types of foreign economic activity:

▪ foreign trade activities;

▪ production cooperation;

▪ international investment cooperation;

▪ foreign exchange and financial and credit operations.

production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association by its members (participants) of property share contributions. The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization.

Production cooperation as part of the foreign economic activity of enterprises and firms, it is one of the forms of cooperation between foreign partners in various, but structurally interconnected processes of the technological division of labor. The technological process of the division of labor itself means the distribution of its participants in the chain of creation and sale of products according to its main phases, from studying the needs in domestic and foreign markets to bringing it to end consumers.

Industrial cooperation is typical for homogeneous areas of production and circulation, for scientific, technical, investment and service areas, for example, for the manufacturing industry.

Consistency of actions of partners within the framework of industrial cooperation is achieved by:

▪ mutual planning of export and import-substituting products;

▪ forecasting and jointly conducting scientific developments, providing them with the necessary equipment, devices and materials, test benches and scientific and technical information;

▪ organization of the personnel training process.

At the same time, the property of cooperators is not isolated, and cooperation is provided on a reimbursable basis and is built on the principle of direct ties between producers of homogeneous products.

Production cooperatives are part of the group of foreign economic activity participants operating in the foreign market without intermediaries. To sell their products on the foreign market, they attract mainly their foreign partners from related enterprises and firms through coastal and border trade with the countries of Eastern Europe, Finland, Mongolia, China and the DPRK, most often resorting to commodity exchange operations. The foreign economic activity of production cooperatives is intensified by establishing direct connections, compensatory and production cooperation, for example, with partners from north-western countries. For export-import operations, they only occasionally use the services and capabilities of foreign economic organizations of the Federal Ministry. Currently, production cooperatives have formed numerous unions and associations in order to protect their interests and facilitate the further development of foreign economic activity.

9. Currency and financial and credit operations as a type of foreign economic activity

Currency and financial and credit operations as a type of foreign economic activity of enterprises and firms should be considered as facilitating, accompanying any foreign trade transaction in the form of financial obligations related to ensuring payment for the delivered products through specific forms of payment, as well as foreign exchange transactions performed in order to avoid exchange rate losses.

However, both foreign exchange and financial and credit operations can be considered as independent specific types of foreign economic activity in the financial and banking sector, serving the domestic foreign exchange market and foreign trade payments in the system of international settlements.

International currency relations - these are economic relations associated with the functioning of national currencies in the world market, monetary services for the exchange of goods and other economic relations between countries, the use of currency as a means of payment and credit. The subjects of currency relations are enterprises, companies, banks and other organizations, as well as legal entities and individual states engaged in foreign economic activity. The functions of currency relations are performed by the currency system - a set of monetary and credit organizations and relations that have developed between countries and are enshrined in agreements and state legal norms.

By implementation timeline currency transactions are:

▪ with immediate delivery of currency (supply of currency is assumed on the second business day from the date of conclusion of the transaction);

▪ urgent (when they are carried out, a currency risk arises, i.e. the possibility of deviation of future actual values of the exchange rate from those expected at the time of concluding a foreign exchange transaction.

According to the degree of categorization:

▪ categorical (mandatory for both counterparties);

▪ providing the right to one of the parties to execute or not execute the transaction.

According to the degree of freedom provided to the client:

▪ categorical;

▪ band.

Crediting of foreign economic activity in Russia is carried out in the following forms:

▪ providing loans for export-import operations;

▪ purchase of equipment on credit;

▪ issuance of debt on international capital markets;

▪ joint venture;

▪ co-financing;

▪ leasing;

▪ project financing.

Depending on the source of supply Loans are distinguished:

▪ private;

▪ government (state);

▪ mixed (private-public);

▪ loans from international institutions.

By species loans are divided into:

▪ commodity;

▪ foreign exchange.

By return period:

▪ short-term (up to 1 year);

▪ medium-term (up to 5 years);

▪ long-term (more than 5 years).

Co-financing - a method of obtaining a loan, in which the bank participates with its resources together with third parties in a specific project or gives joint guarantees for its implementation. Co-financing is used by government agencies and international financial institutions (World Bank, EBRD). In banking practice, parallel and joint financing is used. Parallel co-financing assumes that partner organizations allocate resources to the borrower separately. In a joint form, partners form a common fund of funds from which credit is provided for the purchase of goods and services.

Project Finance - project lending, involving the allocation of credit resources at a certain percentage, subject to the organization of a comprehensive plan for the creation and subsequent operation of an enterprise. At the same time, the repayment of loans that are necessary for the implementation of the project is carried out at the expense of funds received from the sale of the company's products in the domestic or foreign markets.

10. Composition of participants in foreign economic activity in Russia

By the participants foreign economic activity can be:

▪ Russian legal entities;

▪ Russian individuals registered as individual entrepreneurs;

▪ foreign legal entities and organizations in other forms;

▪ foreign individuals;

▪ Russian Federation;

▪ subjects of the Russian Federation;

municipalities.

By the nature of foreign trade operations participants of foreign economic activity are divided into:

▪ exporters;

▪ importers providing multi-channel import supplies;

▪ specialized intermediaries.

As part of a group Exporters are:

▪ manufacturers of export products operating independently in the foreign market;

▪ industry foreign economic associations;

▪ other participants in foreign economic activity.

Group importers It comprises:

▪ federal-level government organizations that, by government decision, ensure the purchase of critical imports (medicines and equipment, certain types of food raw materials, food products) at the expense of government currency and loans;

▪ regional self-government bodies that have the ability, at the expense of local currency funds, to ensure import purchases of consumer goods in order to replenish the domestic market and develop the social sphere of the region;

▪ commercial structures, including large trading and intermediary firms and trading houses, engaged exclusively in import purchases and displacing semi-state subsidized imports;

▪ various economic organizations located in regions of border and coastal trade, which contribute to an increase in imports of consumer goods through foreign exchange earnings as a result of export operations using the capabilities of local resources.

Specialized intermediaries in the field of foreign economic activity, they act as commission agents, formalizing their relations with foreign partners, as well as manufacturers of export products or customers of imported goods, through commission agreements or commission agreements.

When concluding a contract-commission with a foreign trade intermediary (commission agent), the enterprise (principal) instructs to perform export-import operations for a fee and at the expense of the principal, but on behalf of the counterparty. Under a mandate agreement, an intermediary concludes a foreign trade contract on behalf of the principal (exporter or importer).

175 branch foreign economic associations and foreign economic organizations of the Ministry of Economic Development of Russia, as well as joint-stock companies and foreign trade associations operate as foreign trade intermediaries on the Russian market. Intermediary functions in the field of customs practice are performed by customs brokers and specialists in customs clearance of goods, united in the association of Russian customs brokers. Customs brokers having the status of a declarant, during the customs clearance of goods and shipping documents, act on their own behalf and can make customs payments in foreign currency.

At present, the structure of intermediary organizations whose services could be used by enterprises producing export products in Russia has not been formed.

FEA participants are created in the following organizational and legal forms:

1) business partnerships (general partnerships and limited partnerships);

2) joint-stock companies (open and closed);

3) limited liability companies.

The most common organizational and legal form of association in the field of foreign economic activity is joint-stock company.

11. Classification of subjects of foreign economic activity in Russia, its principles

Participants in foreign economic activity in Russia are classified on a number of principles: according to the profile of foreign economic activity, according to the nature of foreign trade operations performed, according to organizational and legal forms that determine the procedure for their formation, ownership of capital and the procedure for distributing income. The classification of subjects of foreign economic activity and their grouping allows us to fully identify and consider the main foreign economic functions in the economic activity of export-oriented enterprises, production associations and organizations.

According to the profile of foreign economic activity FEA participants are classified into:

1) manufacturers of exporters acting without intermediaries:

▪ production associations and organizations of the industrial complex;

▪ consortia;

▪ transport companies;

▪ joint ventures;

▪ production cooperatives in border trade regions;

2) intermediary organizations - provide foreign trade operations in the foreign market on behalf of manufacturers:

▪ foreign economic organizations of the Ministry of Economic Development of the Russian Federation;

▪ industry foreign economic associations;

▪ mixed societies;

▪ trading houses.

3) contributing organizations:

▪ Association for Foreign Economic Cooperation;

▪ international non-governmental organizations;

▪ specialized foreign economic organizations and firms of the Russian Ministry of Economic Development;

▪ Chamber of Commerce and Industry of Russia;

▪ authorized banks.

Classification according to the profile of activity involves taking into account the functional and target orientation: the production of export products and independent sales on the foreign market, purely foreign trade operations, other intermediary services, financial and insurance or transport operations. The affiliation of subjects of foreign economic activity to any field of activity determines the nature of the impact of the mechanism of foreign trade regulation through taxation, customs fees, customs regimes, investment incentives, as well as a system of priority among participants in foreign economic activity.

By the nature of foreign trade operations participants in foreign economic relations are divided into:

a) exporters;

b) importers;

c) specialized intermediaries (customs brokers, commission agents, agents).

Each of the participants in foreign economic activity, no matter what field of activity it belongs to, has an organizational and legal form defined by the Civil Code of the Russian Federation (parts one, two and three) (as amended and supplemented on January 3, 2006) (hereinafter - the Civil Code RF). In accordance with the Civil Code of the Russian Federation on legal forms FEA participants are classified into:

1) commercial organizationswith the purpose of their activities to make a profit:

▪ business partnerships and companies (joint-stock companies, additional liability companies, limited liability companies);

▪ production cooperatives (artels);

▪ state municipal unitary enterprises (state-owned enterprises with the right of full economic management);

2) Non-profit organizations - carry out entrepreneurial activities only within the framework of the purpose for which they were created:

▪ public organizations;

▪ consumer cooperatives;

▪ associations (associations and unions).

The choice of organizational and legal forms of foreign economic activity is of particular importance when creating mixed companies and firms abroad, as well as joint ventures in Russia with the participation of foreign partners, who mainly choose the joint-stock form of cooperation.

In Russia, the composition of foreign trade participants actually looks like this:

1. Foreign trade firms of various forms of ownership, acting as the main subjects of foreign trade relations.

2. State foreign trade organizations with the status of federal state unitary enterprises.

3. Participants in unorganized small-scale wholesale trade ("shuttle traders").

12. The composition of exporters-manufacturers operating in the foreign market without intermediaries

Exporters-manufacturers operating on the foreign market without intermediaries include industrial enterprises (associations), production cooperatives, consortiums and joint ventures that ensure the production of export products and the provision of various kinds of services.

The main group of participants in foreign economic activity is formed by manufacturers of export competitive products (petrochemical, machine-building, timber processing, metallurgical, etc.) that provide the entire technological cycle for the production and sale of goods (including works and services) - research and production, storage, marketing, transport and sales and accounting and financial. Being producers and owners of export products, they independently sell it on the foreign market, becoming also the owners of foreign exchange funds received as a result of an export operation, which are evaluated based on specific prices. Their foreign economic activity is built on the basis of currency self-sufficiency

Consortia - a form of association of enterprises with a production and foreign economic profile of activity, directly operating in the foreign market. They are formed on a bilateral and multilateral contractual basis by several partners to achieve certain results through coordinated actions. They are created for the implementation of large-scale projects that require the pooling of financial, technical means and organizational efforts of foreign economic activity participants. The participants of the consortium are manufacturers and suppliers of export products, design and financial organizations. They have their own foreign trade divisions in their structure. The action of the consortium can be of a one-time nature (during the construction of a specific facility), short-term (if it is necessary to implement any foreign economic program) and long-term.

Joint ventures, part of the group of exporting manufacturers, have been operating in Russia since 1987. Many joint ventures conduct foreign trade intermediary activities. However, the share of joint ventures in the manufacturing sector is very low, which is due to the lack of a market for raw materials and means of production, the backward production base of domestic enterprises and their lack of large initial capital investments. The most active investors in Russia are companies from the USA, Germany and Italy.

Production cooperatives to sell their products on the foreign market, they mainly attract their foreign porters from related enterprises and firms through coastal and border trade with the countries of Eastern Europe, Finland, Mongolia, China, and the DPRK, most often using barter operations. The foreign economic activity of production cooperatives is being activated through the establishment of direct ties, compensatory and production cooperation. At present, numerous unions and associations have been formed by production cooperatives in order to protect their interests and facilitate the further development of foreign economic activity.

Transport act as active participants in foreign economic activity, ensuring the export of road, rail, sea (river) and air transportation services. International transport services are the most profitable direction of foreign economic activity in the following reasons:

▪ do not require significant investments;

▪ have a short payback period;

▪ not related to the sale abroad of material assets and irreplaceable raw materials.

The share of Russian road transport services in international transportation is constantly growing. As part of international transportation, Russian carriers account for 28,5% of the physical volume of cargo.

13. Representation of participants in foreign economic activity playing an intermediary role in foreign economic activity, their target orientation

The group of participants in foreign economic activity that play an intermediary role in foreign economic activity is made up of associations and organizations that are not producers and owners of export products, but only provide foreign trade operations in the foreign market on behalf of producers. These organizations include:

▪ Specialized foreign economic organizations (hereinafter - VO) Ministry of Economic Development of Russia. VOs serve foreign economic relations at the state level, providing commercial and other operations in the foreign market on the terms of intergovernmental agreements, including exports through foreign companies under licenses from the Russian Ministry of Economic Development, special (critical) imports under separate government decisions. They carry out export-import operations in the interests of associations and organizations of the industrial complex on the terms of a commission or commission agreement, provide intermediary, consulting and other services related to foreign economic activity, various production structures, foreign firms and citizens, state and public organizations on international standardization and criteria for the competitiveness of products in the world market.

▪ Sectoral foreign economic associations (hereinafter - VEO) are created in the sectoral industrial ministries with the aim of promoting the development of foreign economic activity of enterprises and industry associations, finding new forms of cooperation with foreign partners on the basis of direct ties, joint entrepreneurship. Subject of activity of the VEO: operations for the export of products manufactured by enterprises of the industry, and import purchases within their foreign currency; measures to organize maintenance of equipment supplied for export, holding specialized exhibitions, international meetings and symposiums with representatives of related companies in their country and abroad; information and advertising work in order to expand export-import deliveries, publication of promotional products; provision of foreign trade transportation and storage of goods. The VEO includes specialized foreign trade firms (WTF), which are not legal entities, but have the right to conclude on its behalf foreign trade transactions and business contracts with suppliers and customers of import deliveries.

Mixed Societies (SO) are created by manufacturers of export products abroad with the participation of funds from large Russian exporting enterprises and their foreign partners.

The main function of CO - trade and marketing, including trade in scientific and technical knowledge. SO are engaged in pre-sales activities; provision of services - banking, freight forwarding, (preparation, assembly, adjustment of units, mechanisms).

The purpose of creating COs abroad - promoting the expansion of domestic exports, improving its structure and increasing the efficiency of foreign trade transactions; strengthening in foreign markets and securing key positions in certain areas of the states where they are established, through participation in foreign firms and companies through the acquisition of part of their shares.

Trading houses - these are firms or companies that are associations of various kinds of foreign trade, manufacturing, transport, storage, research, information, as well as banking and insurance organizations that are part of them on a voluntary basis and carry out their activities both in their own country and and abroad, i.e. they are universal trade and production structures.

In Russia, to date, trading houses as large commercial and industrial groups of a conglomeration type have not yet been created, due to the lack of a clear legal framework and economic conditions.

14. Facilitating organizations, composition of participants, profile of activities, role in the foreign economic sphere of Russia

Business profile facilitating organizations - provision of services and consulting and methodological assistance in providing access to the foreign market, searching for a foreign partner, organizing exhibitions, fairs and advertising, conducting an examination, processing financial settlement and foreign exchange and credit operations, as well as foreign trade transportation. The group of facilitators includes:

1. Association for Foreign Economic Cooperation (hereinafter - ABC). They unite on a constituent basis with the share participation of government, commercial and other structures that offer a wide range of foreign trade services, especially for beginning exporters.

ABC tasks:

▪ providing practical assistance to participants in foreign trade activities in matters of a comprehensive study of world commodity markets, legal support for foreign trade transactions, creating advertising for their own products and developing recommendations on the possibility of increasing the competitiveness of manufactured goods, their quality, packaging, focused on the requirements of specific foreign commodity markets, as well as assistance in preparing and searching for foreign partners;

▪ providing practical assistance in mastering new forms and areas of foreign economic and scientific and technical cooperation, developing production cooperation and specialization, as well as trade and intermediary services, including searching and forming a network of consumers of imported products on the Russian market.

▪ conducting seminars and conferences or providing regular consultations for foreign trade participants on legal issues, advertising, and marketing.

▪ publication of reference books, collections and bulletins, including legislative acts, scientific and methodological literature on foreign economic activity and advertising materials.

Of the participants-representatives in Russia, the most significant is the ABC of Exporters at the Russian Chamber of Commerce and Industry.

2. Activities international organizations - non-governmental voluntary associations - is of a specific nature and is closely related to foreign trade activities and scientific and technical cooperation in certain areas and branches of activity with the participation of representatives of different countries, specialized firms and organizations at the same time and dissemination of the experience of this cooperation.

Goal such associations is to help solve the problems of the participating parties:

▪ development and mastery of production of export products that meet the requirements of world scientific and technical achievements;

▪ joint development and introduction into mass production at participating enterprises of unified series of products, harmonization of standards that help increase the effect;

▪ mutual information about the capabilities of each party in ensuring large-scale production of products. Mutual trade and relationship between producers and consumers of products.

The Council of International Organizations performs advisory and coordinating functions in the framework of solving major problems. Financing issues are resolved depending on the conditions of management, taking into account the organizational structure of national firms, enterprises and organizations that are part of it.

3. Specialized foreign trade organizations and firms of the commercial agency of the Ministry of Economic Development of Russia ("Expocentre", "Rosexpertiza"), the Chamber of Commerce and Industry of Russia, banks, transport organizations, customs brokers, information centers that have the necessary base of foreign trade information on the assessment of the main international commodity and commodity markets, the conjuncture of world prices, etc.

The activity profile of foreign trade entities determines the procedure for regulating foreign trade activities in terms of implementing priorities, primarily for industrial exports.

15. Types of trading and intermediary firms

Most clearly, foreign economic functions (organizational, economic and commercial) can be traced in the activities of foreign trade firms (WTF) as part of export-oriented enterprises and sectoral foreign economic associations (VEO).

As part of enterprises, organizations and associations operating in the foreign market without intermediaries and having conditions for the implementation of stable export supplies of their competitive products to the foreign market, foreign trade firms are created, which are a kind of firm.

In international practice, a firm is considered as an economic structure that has become isolated in the process of production and technical division of labor, registered and/or operating in the appropriate organizational and legal form under the laws of the country of location.

Depending on the nature of the operations, the following are distinguished: types of trading and intermediary firms:

▪ purely trading;

▪ commissions;

▪ agency;

▪ brokerage.

trading firms transact on their own behalf and at their own expense and are of two types: independent resellers and contract merchants.

Independent resellers conclude contracts for the purchase of a consignment of goods, and then sell the goods at agreed prices in any market. These are large firms that have their own warehouses and vehicles and are engaged in wholesale operations.

Traders under the contract enter into contracts with a producer firm for the sale of goods on certain conditions: with the definition of price, market, term and sale. Such firms are called official dealers or distributors, whose services are resorted to by industrial companies that manufacture products, transferring to them the functions of implementation.

Commission firms (commission agents), unlike trading firms, do not purchase goods from producers, but carry out operations for the sale and purchase of goods on their own behalf, but at the expense of the client-committent. A variety of commission transactions is consignment, which involves the receipt of goods at the warehouse of the consignee, and then for sale.

Agency firms search for clients, representing the interests of manufacturers and acting on behalf and at the expense of the latter. The agent may also be given the right to sign a contract by proxy.

Unlike agency brokerage firms are not representatives of one of the parties to the contract of sale. Their duty is reduced only to finding partners and bringing the parties together for a brokerage fee.

The listed functions are fully or partially (depending on the legal status) characteristic of foreign trade firms operating on the Russian market.

For the most part, foreign trade firms formed as part of Russian exporting enterprises are not legal entities, carrying out foreign trade activities on behalf of, on behalf of, and in the interests of the exporting enterprise. However, many foreign trade firms that have successfully passed the period of formation and achieved serious results in the process of foreign economic activity acquire the status of a legal entity and greater independence in carrying out export-import operations. But even in this case, they continue to act on behalf of the enterprise, realizing its interests in the first place. This is the fundamental difference between a foreign trade firm and firms that are part of foreign economic organizations of the Ministry of Economic Development of Russia.

16. Organizational principles of building a foreign trade company

Organizational principles for building a foreign trade company (hereinafter - WTF) depend on the functions of foreign economic activity, reflected in its charter. The charter of a foreign trade firm contains the following sections: general provisions and information, scope of activities, goals and objectives of the firm, its rights and obligations, principles of managing the firm and organizing its work, the procedure for concluding foreign trade transactions, reorganization and liquidation, organization of document circulation and reporting.

The general provisions of the charter reflect the status of a foreign trade company, the main tasks and areas of activity, the procedure for relations with the structural divisions of the exporting enterprise and the procedure for approving the charter itself, the structure and staffing of the company, as well as output - address, number of personal settlement and currency accounts in an authorized bank, addresses of representative offices and branches, telex and telefax, e-mail address.

As the subject of activity of a foreign trade company the form of performing export-import operations on the assortment position of goods and services chosen by the enterprise in accordance with the code of the commodity nomenclature of foreign economic activity, participation in joint production, industrial cooperation and intermediary activities are reflected. Here are defined directions and forms of worknecessary to achieve the goals of a foreign trade company: the choice of priority areas for foreign economic activity, the study of the conjuncture of world commodity markets and the identification of criteria and requirements for the competitiveness of goods, the development of promotional activities in order to expand exports, etc.

Rights of a foreign trade company determined by the current Russian legislation. If the company is a legal entity, then within the framework of its rights, it is envisaged to independently conclude transactions and other legal acts with various legal entities and individual individuals both in Russia and abroad: purchase and sale, exchange, contract, hiring, transportation, storage, insurance , loans, orders and commissions, participation in auctions, auctions, international fairs and exhibitions, publications of advertising literature. The absence of the status of a legal entity obliges a foreign trade firm to act on behalf of and on behalf of its organization or exporting enterprise.

The procedure for signing foreign trade contracts is directly dependent on the degree of legal independence of the company. The status of a legal entity gives the right to sign a contract to the head of a foreign trade company or authorized trustees. The conclusion of a foreign trade contract on behalf of and on behalf of the enterprise requires two signatures: the director of the company and a person authorized by the head of the enterprise.

The profile of the company's activities is also determined by the charter. It also provides for the property liability of a foreign trade firm and its obligations in the formation of the authorized capital (fund).

The most important section of the charter is the part that sets out the principles of company management.

The most significant problems during the formation of a foreign trade company and the accumulation of practical experience are the formation of its optimal structure, due to goals and objectives. The choice of an export strategy, as well as the study of the main stages and elements of the full cycle of an export-import operation, the rules and procedures for entering a foreign market and observing their sequence, as well as the conditions for working in a foreign market, taking into account established international practice. The process of entering the foreign market implies the entire set of actions carried out by participants in foreign economic activity on their own initiative, but within the framework of the established regulation in order to sell export products to a foreign partner, and includes a certain sequence of procedures within the country until the moment of direct execution of a foreign trade transaction.

17. The main functional divisions of a foreign trade company

The main purpose of establishing foreign trade firms is the implementation of foreign trade operations.

К the main stages of a foreign trade operation include:

▪ Conducting market research;

▪ search for a foreign partner;

▪ establishing contacts with a foreign company;

▪ analysis and development of competitive materials:

▪ preparation of a competitive sheet;

▪ calculation of export prices;

▪ development of terms of payment and delivery;

▪ preparation of a draft contract;

▪ Negotiating and agreeing on a draft contract;

▪ signing a contract;

▪ fulfillment of contractual obligations;

▪ supply of goods;

▪ settlement and payment transactions;

▪ control over the fulfillment of contractual obligations;

▪ consideration of possible claims.

Based on the target features of the company and the content of the main stages of a foreign trade operation, the main functional divisions of a foreign trade company are marketing и operational commercial service, as well as departments that provide services for the foreign trade activities of the company: planning and economic calculations, monetary and financial and credit operations, accounting and reporting, legal and engineering issues.

В marketing service competence each foreign trade firm includes:

▪ studying opportunities and sales markets, providing advertising and product promotion, preparing competitive materials and a competitive sheet necessary for the formation of the basic terms of the contract;

▪ forecasting the situation on commodity markets and price dynamics, monitoring and participating in the calculations and justification of contract prices, analyzing the effectiveness of export-import operations and individual transactions, providing the necessary information on the market and prices to foreign companies;

▪ methodological support for studying foreign markets and studying its requirements for the quality of products similar to those exported, as well as ensuring the company’s participation in fairs and exhibitions.

The functions of the operational and commercial service of a single foreign trade company include:

▪ conducting negotiations with foreign companies, preparing commercial calculations to determine the basic and monetary and financial terms of the contract (price, terms and methods of calculation, choice of price and payment currency, delivery time and delivery methods) and concluding contracts;

▪ organizing deliveries (transportation and insurance of foreign trade cargo) under signed contracts and monitoring their implementation, providing technical and warranty services for exported and imported technical products;

▪ consideration of export complaints and presentation of those for import;

▪ conducting commercial correspondence with foreign and Russian counterparties and other companies;

▪ organization and analysis of credit and settlement transactions, acceptance of invoices and processing of foreign trade documents, payment of invoices and control over the implementation of these operations.

Organizational-legal and contractual support of the work of a foreign trade company and its services: preparation of documents for claims, conduct of arbitration cases within the framework of international and national legislation is assigned to the legal service.

As a foreign trade firm develops, the technical and preparatory operations carried out at the first stage by commercial and auxiliary divisions can be centralized by creating specialized services, for example, a copying and copying bureau, a translation agency, an automated data processing department of a commercial settlement group. The content of the latter involves the separation of accounting work, the processing of acceptance of accounts, the printing of bank and financial accounts and other payment, settlement and shipping documents.

18. Powers of employees of a foreign trade company

The success of the work of a foreign trade company is largely ensured not only by the performance of commercial, but also by management functions, the competence and powers of its head.

Foreign trade company director is appointed by the general director of an export-oriented enterprise (association) and is a member of its board, makes decisions on the conclusion of export-import transactions, signs contracts and agreements, determining and coordinating with the management of the enterprise the amounts and types of transactions, volumes and terms of supply. To perform his duties, the head of a foreign trade firm has certain powers.

Authorization is a limited right to use the organization's resources and direct the efforts of employees to perform certain tasks. Powers are delegated to a certain position, and not to the person who currently occupies it.

The scope of powers vested in the head of a foreign trade company is determined in accordance with:

▪ the nature of the problems being solved;

▪ the principle of development of the communication system;

▪ taking into account the personal characteristics of the performer;

▪ moral and psychological climate of the organization.

Types of managerial powers:

▪ binding administrative powers;

▪ functional;

▪ recommendations;

▪ representative;

▪ conciliatory.

Distribution of powers happens depending on:

▪ authority must be sufficient to resolve emerging issues;

▪ authorities must be clearly defined for interacting positions;

▪ performers are required to independently make appropriate decisions and bear responsibility for them within the framework of their powers.

The competence of deputies and other executives of the firm is established by the director of the WTF.

Delegation of authority - transfer of the right to make managerial decisions and carry out certain actions to their subordinates. Delegation of authority allows the leader to use his time with the greatest efficiency. All work that is entrusted to subordinates is divided into three groups:

▪ preparatory work, where information is collected;

▪ routine work, it does not require special skills, but a lot of time is spent on it. While performing such work, the performer does not make serious decisions;

▪ specialized work that requires special skills. All powers related to the performance of this work are delegated, because One person is not able to perform many types of activities well, such as legal support for the operation of an enterprise, marketing research and accounting.

Each firm usually has senior experts in charge of duties which include: assessment of the conformity of the quality of products manufactured for export to world standards, harmonization of the assortment, determination of the feasibility of import purchases, negotiation, supervision of the work of operational experts (commercial activities) and experts on quality and prices, working in turn in contact with merchandisers on acceptance and purchase of products, as well as with merchandisers-pretesionists involved in processing claims with foreign companies.

The expediency of creating a foreign trade company as part of an exporting enterprise should be determined by comparing the costs of the enterprise in the absence of its own firm (the commission paid for export-import operations and other costs for the intermediary activities of specialized firms and organizations) and the costs associated with its maintenance. At the same time, it should be taken into account that the effect will be visible only after one or two years of operation of the company.

In addition, sufficient volumes of export products and the high frequency of their deliveries to the foreign market testify in favor of creating a foreign trade company.

19. Reforming the sphere of foreign economic activity in Russia: prerequisites, stages, goals

Prerequisites for reforming foreign economic activity:

▪ By the mid-80s, negative aspects of the development of foreign trade were revealed: a backward strategy and commodity structure of exports and imports, a drop in the rate of foreign trade turnover, outdated forms of organizing work in the foreign market, etc.

▪ The underdevelopment of the export structure and dependence on fluctuations in the world market for a narrow group of goods resulted in large foreign exchange losses for Russia due to the deterioration of the terms of world trade and the decline in oil prices in 1984-1989.

▪ Uncompetitiveness of exported mechanical and technical products as a result of alienation of manufacturers from the foreign market, lack of incentives to improve the quality and technical characteristics of products, low level of production technology, lack of the right to dispose of earned currency.

▪ A wide range of imports of chemical products, rolled pipes, ore, fertilizers, equipment for the agro-industrial complex, as well as very inflated volumes of purchases of consumer goods and food, the cessation of the development of many industries and areas of production.

▪ The backwardness of forms and the low efficiency of foreign economic cooperation were characterized by an insignificant level of compensation transactions, direct connections, production specialization and cooperation.

Stages of FEA reform:

1. 1986 - 1988 - changing the principles of organizing the management of foreign trade and its decentralization.

Tasks:

▪ expanding the rights of line ministries and departments, enterprises, associations and organizations to enter the foreign market, granting manufacturing enterprises the right to independently participate in foreign economic activity;

▪ expanding the number of participants in foreign economic activity through the creation of joint ventures, international associations and organizations, foreign economic cooperation associations in order to accelerate scientific and technological progress.

2. 1989-1991 - the development of foreign economic activity and the formation of a system of state regulation of this sphere, primarily non-tariff. Since April 1989, all producers of goods and services have received the right to independently enter the foreign market.

3. Since 1992 the main efforts were aimed at creating a new mechanism for state regulation of foreign economic activity and a stable regulatory framework for the Russian state in the context of the formation of a modern foreign economic strategy and its liberalization.

Russia's new foreign trade strategy was developed in mid-1992, taking into account internal and external factors: a huge external debt, the insecurity of foreign assets of developing and underdeveloped countries, a sharp reduction in foreign trade turnover with the countries of Eastern Europe.

The goals of the development of Russia's foreign economic activity:

▪ development of export potential, including improving its structure, increasing competitiveness and increasing the share of high-tech products;

▪ creation of a mechanism for state stimulation of exports and import substitution both at the micro level, through tax incentives for exporters and long-term loans for the development of export production, and at the macro level - through the use of part of the income from export duties and the corresponding mechanism for the distribution of foreign loans and public investments;

▪ formation of a modern production, financial and economic infrastructure for foreign economic activity;

▪ elimination of persistent discrimination against foreign investors and the formation of institutions for insurance against political and economic risk;

▪ rationalization of imports in order to change the structure of the economy and ensure the process of modernization of fixed assets of production, aimed at strengthening the country’s export base (purchase of component equipment and licenses, etc.).

20. The nature and trends in the development of foreign economic activity in the 90s

Russia is not an export-oriented country, but the state of exports affects not only the nature of foreign economic activity, but also the development of the domestic economy. The stabilization of industrial production over the past years was ensured by the supply of products to foreign markets.

In the 90s. the positions of individual export-oriented industries in the system of the national economy have been strengthened. This ensured a relatively stable position in the fuel and energy and metallurgical complexes, timber, woodworking and pulp and paper industries and chemical production, which is increasingly determined by the world market.

In the process of reforming the country's economy, foreign economic activity of industrial enterprises and associations has taken an important place in the formation of the state budget revenues.

Export activity stimulates the development of certain sectors of the industrial complex, but at the same time, a number of increasing negative trends associated with its development have been identified:

1) there is a dangerous one-sidedness in the domestic economy: the market refers exclusively to the external market, where energy carriers and raw metals are supplied in huge quantities. However, in world practice, the economic growth of the state by 90% is ensured by increasing the production and export of finished science-intensive products, introducing new knowledge and technologies into the industry;

2) In the 90s. the ratio of the components of export-oriented production has deteriorated significantly in favor of the predominance of such extremely inefficient elements as raw materials and unskilled labor. Moreover, the spontaneous formation of Russia's international specialization was accompanied by a deterioration in the environmental background of foreign economic activity. In exports, the share of semi-finished products produced in industries with the greatest negative impact on the state of the environment and ecology in general, in the regions where export industries are located - metallurgical, petrochemical, pulp and paper, has increased.

In world trade, international machine and technical exports are growing, acting as a catalyst for the economies of developed countries. For Russia, the index of relative specialization in the global division of labor (the degree to which the country's export structure corresponds to the world structure) is at the level of 13%.

Over the past few years, the course towards closer integration into the world economy has been maintained, but Russia's participation in world trade is estimated at 1,3-1,4%. It is far behind most industrialized countries (USA, Germany, Japan, France, Great Britain), and is behind the group of intensively developing countries in the Asia-Pacific region (Hong Kong, China, Korea, Singapore, Taiwan).

By 1997 Russia's foreign economic sector began to lose its positions due to the growth of negative internal and external trends.

Changes in Russian export trends in the 90s accompanied by an increase in imports. At the same time, the multidirectional dynamics of the most important components of Russia's foreign trade turnover had a negative impact on the indicators of the country's trade balance.

Negative changes in the dynamics of foreign trade turnover further worsened Russia's position in world markets to the level of 1993.

The state and development possibilities of the sphere of foreign economic activity in Russia are largely determined by the production and resource base. Thanks to the huge reserves of natural raw materials - gas, oil, iron, nickel and copper ore - it was possible to maintain separate positions in world production and extraction of a number of products: natural gas and oil extraction; for the production of nickel, iron and steel. These positions allowed Russian participants in foreign economic activity to remain among the leading countries - exporters of oil, natural gas, non-ferrous and precious metals.

21. Export of certain types of goods

The gradual shrinkage of the Russian domestic market in the early 90s contributed to the reorientation of most of the competitive manufacturing industries entirely to foreign markets.

At the end of the 90s, despite some revival of domestic demand, the leading industries, primarily the fuel and energy complex, continued to focus on the foreign market. The share of export supplies in the volume of extracted and produced energy products has increased. At the same time, competitive advantages based on the difference between domestic prices and world market prices were lost for many types of export products. For oil products, it reached an average of 63,7%; for non-ferrous metals - 18%; for natural gas - 56% and for oil - 66% of the world price index.

The serious market shifts that took place in the world markets of the last years of the 20th century, primarily in the market of energy goods and oil products, were accompanied by an increase in supply as a result of an increase in export quotas by OPEC countries and exports of Iraqi oil, as well as a decrease in the price level.

The commodity structure of Russia's imports and exports corresponds to the demand for Russian goods on the world market and the demand for foreign goods on the Russian domestic market.

In Russian export first place occupied by the enlarged group "Mineral Products", which includes energy resources: crude oil, natural gas, oil products. In an effort to reduce their energy dependence on Russia, the countries of Central and Eastern Europe are taking a number of measures to import not only oil, but also natural gas from the UK, Norway and the Netherlands. The reduction of Russian exports to the countries of Eastern Europe is also connected with the expiration of the Yamburg agreement on natural gas (1986).

Second place occupy metals, precious stones and products from them. Export deliveries of metals, various grades and brands of rolled ferrous metals seriously support the ferrous metallurgy of Russia. The problems of exporting Russian ferrous metal products lie in the fact that in the United States and a number of other countries an anti-dumping campaign is being waged against Russian rolled products, mainly high-tech ones, threatening Russian suppliers with prohibitively high import duties.

Compared with the Soviet period, the export of aluminum and other non-ferrous metals (copper, nickel, etc.) has increased significantly. Russia is one of the four main exporters of aluminium, one of the three of nickel, and almost a monopoly in the production and export of platinum, palladium and other platinum group metals.

The Machinery, Equipment and Vehicles group occupies a very small place in Russian exports. More than a third of the export of engineering products goes to the CIS countries.

The markets of the countries of Central and Eastern Europe are practically lost for the Russian mechanical engineering, there is a struggle for the markets of investment goods and equipment of China and a number of developing countries. A significant place in Russia's engineering exports is occupied by products of the electrical industry (generators, turbines) and metal-intensive equipment.

The export of chemical goods is dominated by potash, nitrogen and phosphorus fertilizers.

The main orientation in Russia's foreign trade towards developed countries with market economies and the raw material orientation of Russian exports are closely interconnected.

For the further development of Russia's trade with developed and developing countries, it is necessary to achieve the full and unconditional recognition of Russia as a country with a market economy, the elimination of discriminatory restrictions on Russian exports of finished products, and the completion of negotiations on Russia's accession to the WTO.

22. Prospects for the development of foreign economic activity

In the foreign economic complex of Russia in recent years, there has been a drop in the absolute volume of export products. In addition to the low competitiveness of domestic products in foreign markets, the following began to play a significant role in the weakening of export positions: subjective factors:

1. Discriminatory restrictions of the EU, USA, Canada and others on Russian-made products, mainly semi-finished products and finished products.

2. Anti-dumping procedures by the EU Commission, which cover a significant amount of products of the metallurgical, chemical, light and other competitive industries of the Russian industry. On the part of the United States and Canada, such measures are directed against the supply of certain types of ferrous metals.

3. Introduction since 1997 of import duties on Russian oil products imported into the territory of the EU countries, so far in a preferential regime. At the same time, in an effort to reduce their energy dependence on Russia, they are looking to energy suppliers from other countries.

4. A high level of concentration in the markets for Russian exports, which limits its expansion. Thus, about 90% of copper and nickel exports fall on the Dutch market; 60% of aluminum supplies are carried out to the markets of two countries - Japan and the USA; about 70% of timber - Finland and Japan; more than 40% of natural gas is supplied to Ukraine and Germany.

In the context of the high export orientation of the Russian industry, as well as the decrease in the competitiveness of domestic products, both in foreign and domestic markets, the conjuncture of world commodity markets has a direct impact on the results of the development of foreign economic activity, as well as the real sector of the Russian economy.

The reduction in the value of foreign trade turnover in Russia leads to a decrease in the role of foreign economic activity in solving the problems of economic stabilization in the country, and has a negative effect on the revenue side of the state budget.

However, the main reason for the unfavorable situation in the field of foreign economic activity in Russia is the raw material congestion of domestic exports.

Consequence of her - excessive dependence on market fluctuations, which are most susceptible to international commodity markets.

Orientation to the world market has been and remains an extremely profitable economic direction for Russia, which accordingly requires the export structuring of the national economy at a faster pace. To ensure this process, the Government of Russia has defined strategic goals and priority areas for the development of Russia's foreign economic activity:

▪ development of Russia’s export potential, including improving its structure, increasing the degree of competitiveness and increasing the share of high-tech products;

▪ creation of a mechanism for state stimulation of exports and import substitution both at the micro level, through tax incentives for exporters and long-term preferential loans for the development of export production, and at the macro level - through the use of part of the income from export duties and the corresponding mechanism for the distribution of foreign loans and public investments;

▪ formation of a modern production, financial and economic infrastructure for foreign economic activity;

▪ elimination of persistent discrimination against foreign investors and the formation of institutions for insurance against political and economic risk;

Achieving these goals and ensuring the stability of Russia's foreign economic activity involves changing the existing and developing new elements of the state regulation mechanism in accordance with the changing situation in the domestic and world markets.

23. The need for state regulation of the national economy, its essence and prerequisites

In the conditions of market relations, the totality of the economic functions of the state is implemented through the mechanism of state regulation, which is the intervention of administrative bodies in entrepreneurial activity through the use of various forms and methods of a predominantly economic nature.

The main prerequisite for the need for state regulation is the high degree of maturity of the industrial market system in Western countries and the need for its regulation in order to eliminate monopoly.

The main reason for the development of the means of production (automation of technological processes) and qualitative changes in the qualifications of the labor force (increasing the role of scientific intellectual labor) is becoming demonopolization of the system of economic relations with its tools and institutions.

The joint-stock form of relations between many independent, independent commodity producers has become widespread, which has changed many processes - the development of organizational forms of ownership and the production system, long-term cooperative ties, the management of large complexes, etc. However, their competitive behavior is distinguished by sovereign, isolated, often inconsistent, largely unpredictable actions aimed at ensuring their own interests. Here, the necessity and role of state regulation of the entire set of economic functions was manifested in order to regulate behavior and a certain uniformity of actions in the market.

State regulation is carried out through legal regulators, administrative and economic.

Legal regulation establishes the rules for the functioning of the market, economic relations, ensures the protection of the activities of the subjects of society as a whole and its individual members. It covers all areas of the market space (commodity, financial, labor), as well as those relations that develop in this space.

The reason for the implementation of the legal regulation of the economy is such a lack of a market system as the desire to make a profit without taking into account possible negative consequences. The purpose of legal regulation is to ensure civilized market relations, the observance of the interests of their participants.

Administrative regulation is based directly on the power of state power and includes measures of prohibition, permission, coercion. Administrative measures significantly limit the freedom of choice in decision-making for subjects of market relations. Administrative regulation is recognized as necessary in those areas where the complete economic freedom of some subjects of market relations turns into serious consequences for others or society as a whole. Administrative methods: control over compliance with standards for manufactured products; the establishment of quotas, customs duties on imports or exports of products in order to protect domestic producers; determination of priority areas for grants and investments; development of local self-government functions, etc.

Economic regulation is based on the impact on the economic interests of domestic producers and material incentives for the development of certain types of activities in accordance with the needs of society.

Economic regulation includes:

1) measures of direct impact on the economy, which include targeted financing, incl. regional and targeted programs; as well as the public procurement system;

2) indirect regulators, which include fiscal, monetary, depreciation, currency, customs policies.

24. Methods of state regulation used in international practice

Modern practice knows many methods of state regulation - long-term forecasting and medium-term indicative planning, short-term operational, which are provided with the help of economic instruments, credit and fiscal measures, administrative and organizational and legal forms, demonopolization of market competition.

Long term government regulation is provided by forecasting, programming and strategic planning of the economy and pursues the goals of forming a strategy and priorities in the development of national industries that can ensure the release of competitive products and fit into the world market; intensification of economic growth; structural adjustment and modernization of the national economy; solutions to social problems. Long-term regulation is typical for advanced economies.

Medium-term government regulation implemented through indicative planning aimed at coordinating the positions of the state and the private sector. Within its framework, the government, setting goals for priority sectors, outlines for every 3-5 years the necessary volumes of industrial production, the amount of capital investment and the desired growth rates. Then, in the planning commissions with the participation of leading companies, specific programs for the development of individual areas are developed, which are combined into a general state program.

indicative plan It is advisory in nature, but provides for various privileges for the business structures involved in its implementation - preferential loans and taxes, preferential export prices, etc.

Short term state regulation has a flexible operational character. These are state measures aimed at overcoming crises, inflation, as well as protecting the interests of the domestic market and national producers. Instruments of short-term regulation: taxes, prices, quotas, licenses and tariffs.

Economic methods assume indirect influence (market) on intraeconomic economic processes, and first of all in the sphere of production where the commodity offer is formed. They are implemented through the financial, credit and banking sectors of the economy through changes in the interest rate, discounts and subsidies, as well as the tax system, the price mechanism, customs instruments, the system of insurance and stimulation of export production. Economic methods in foreign practice of state regulation are based on the legislative basis.

International practice also knows the direct administrative intervention in the economy in the framework of short-term regulation, based on government regulations or management decisions.

In countries with economies in transition, there is regulation based on the command-administrative distribution system of management. It is based on the use of control figures and tasks, government orders, limiting loans and deposits, a system of state lending, including in foreign currency, the use of benefits and fixed prices for raw materials and food. The legitimacy of actions derives from administrative decrees, decisions and regulations.

К organizational and legal methods include antimonopoly regulation, built on a legislative basis that defines the rights of various business structures and establishes the rules of competition.

The mechanism of antimonopoly regulation is the most important means of protecting the national interests of small and medium-sized businesses, ensuring the development of a competitive environment.

25. Regulation of foreign trade at the national and intergovernmental level

Successful foreign trade largely depends on the level of competitiveness of national products, knowledge of the circumstances and opportunities for its sale in the foreign market, as well as compliance with the conditions of work in the markets of foreign partners, which are regulated by various norms, rules and methods of influencing foreign trade developed by national and interstate systems.

The lack of awareness of Russian participants in foreign economic activity about the conditions for regulating foreign trade operations in the world market nullifies efforts to produce export goods, reduces the amount of expected foreign exchange earnings, causes unforeseen expenses, and leads to the disruption of mutually beneficial foreign trade transactions. To avoid this, constant attention to the conditions of foreign trade regulation is necessary not only in one's own country, but also in the countries of one's foreign partners. The regulation of foreign trade in modern international practice has acquired characteristic features due to the main trends in the development of world trade in the 90s.

To date, the unification of the forms and means of ensuring the regulation of foreign trade, settlement and payment transactions and document flow for foreign trade transactions of most states, the harmonization of uniform systems that take place in international trade has been carried out. The main international act regulating foreign trade relations is the International Rules for the Interpretation of Trade Terms "Incoterms". This act contains the basic conditions for the supply of goods. Export transactions are also regulated by the 1980 UN Convention "On Contracts for the International Sale of Goods".

National systems of foreign trade regulation are characterized by a high level of legislative support, which determines not only the rights and obligations of subjects of foreign economic activity, but, first of all, the limits of the executive power, which eliminates unpredictability and creates stability in the foreign trade policy of the state.

Features of the modern regulatory mechanism:

1) a high degree of equipment of the information and technical base of foreign trade activities, which contributes to the acceleration of the flow of information, its processing and the creation of data banks;

2) an integrated approach to the use of diverse complementary and interrelated methods and elements of influencing foreign trade, the separation of which is unjustified.

The complex nature of the modern foreign practice of regulating foreign trade is due to a specific set of means and tools of an intranational and interstate nature, tariff methods and non-tariff restrictions, systems to stimulate exports and curb imports.

Interstate regulation is provided through bilateral and multilateral agreements and treaties, instruments for regulating foreign exchange markets, a system of crediting export-import operations and insurance of foreign exchange risks. The main act of interstate regulation is the General Agreement on Tariffs and Trade. At the interstate level, the Convention on the International Carriage of Goods with the Issuance of an International Road Carrier Book (1975) is also applied.

The basis of national systems of regulation of foreign trade is:

▪ a set of acceptable methods of restricting exports and imports using non-tariff restrictions. It includes administrative regulations, financial measures, as well as technical norms and standards;

▪ customs and tariff regulation, including customs tariffs, customs duties and preferences;

▪ currency and credit funds, consisting of the exchange rate, devaluation, revaluation, currency parity, currency restrictions;

▪ ways to stimulate export production: insurance; lending; government subsidies; long-term investments; preferences and incentives for exporters; organizational government support.

26. Foreign trade policy of Russia

Foreign trade policy of the state - this is the definition of a strategy and a set of various forms and means of state activity aimed at developing and regulating trade relations with other countries. In addition to the foreign trade policy of the state, the foreign trade policy of other subjects of international economic relations is also carried out. However, the role of the state in the field of foreign trade policy is essential. The foreign trade policy of the state is closely connected with the domestic economic policy, thus constituting the general economic policy of the state.

The foreign trade policy of the state is formed:

▪ from the strategy;

▪ a set of specific methods and means of implementing this strategy (tactical aspect of foreign trade policy).

The strategy of foreign trade policy consists in defining its goals and solving conceptual issues that are essential for the development and regulation of foreign trade.

Since 2000 Russia has entered a new stage of economic and political development. Some economic stabilization has been achieved and gradual economic growth has begun. Presidential Decree No. 10 of January 2000, 24 "On the National Security Concept of the Russian Federation" approved the National Security Concept of the Russian Federation, a new long-term concept of economic development was being developed, and a short-term action plan of the Government of the Russian Federation in the field of social policy and economic modernization was adopted. The Foreign Policy Concept of the Russian Federation presented by the Ministry of Foreign Affairs of the Russian Federation with a special section "International Economic Relations" has also been published. These documents contain a whole block of tasks related to the regulation of foreign economic policy, including foreign trade policy:

▪ development of Russia’s export potential, including improving its structure, increasing the degree of competitiveness and increasing the share of high-tech sciences;

▪ formation of a modern production, financial and economic infrastructure for foreign economic activity;

▪ creation of general favorable conditions for the integration of the Russian economy into the general system of world economic relations;

▪ expanding access of Russian goods and services to world markets;

▪ ensuring access to international resources of strategic importance for the economic development of the country (such as capital and technology, goods and services, the production of which is absent or limited in the Russian Federation);

▪ an effective level of protection for the domestic market and domestic producers in the context of further liberalization of foreign trade;

▪ increasing the efficiency of government support for the export of high value-added products, including export subsidies and other forms of support for exporters.

The Government of the Russian Federation confirms the need to complete negotiations on Russia's accession to the World Trade Organization (WTO).

Russia should participate on an equal footing in a new round of multilateral negotiations and the development of its decisions in order to eliminate discrimination against Russian goods on the world market.

The main task of the foreign trade policy of any state is to provide favorable conditions for efficient business in the field of foreign trade.

The Government of the Russian Federation intends to bring the country's legislation in line with WTO requirements, including dispute resolution procedures and the procedure for applying non-tariff restrictions and protective measures.

27. Formation of the legislative, regulatory framework for Russia's foreign trade

The reform of foreign trade is associated with the transition to an open economy and the abolition of the state monopoly in this area.

Decree of the President of the RSFSR of November 15, 1991 No. 213 "On the liberalization of foreign economic activity on the territory of the RSFSR" (as amended and supplemented on October 27, 1992) (not currently in force) eliminated the state monopoly on all types of foreign economic relations, including foreign trade and foreign exchange transactions. From that moment on, all economic entities, regardless of their form of ownership, formally received the right to engage in foreign economic activity.

The following factors influence the formation of the legislative and regulatory framework for foreign trade: free market pricing, privatization, tax and monetary policy, the exchange rate for the convertibility of the ruble, and the formation of the foreign exchange market. Of particular importance was the introduction from July 01.07.1992, XNUMX, of a single market exchange rate of the ruble and the transfer of settlements with most foreign partners to world prices and freely convertible currency.

Since the 90s the legal basis of foreign trade is being created, attempts are being made to form a concept and strategy for the development of foreign trade relations. The foundations of state regulation of foreign trade activities have been developed, including customs and tariff regulation, non-tariff restrictions, currency and export control, and coordination of foreign trade activities of subjects of the Russian Federation.

Federal laws that currently form the basis of Russian legislation on foreign trade:

1) Federal Law No. 10-FZ of December 2003, 173 "On Currency Regulation and Currency Control" (as amended and supplemented on June 29, 2004, July 18, 2005);

Law of the Russian Federation of May 21, 1993 No. 5003-I "On the Customs Tariff" (as amended and supplemented on August 7, November 25, December 27, 1995, February 5, 1997, February 10, May 4, 1999 ., May 27, December 27, 2000, August 8, December 29, 30, 2001, May 29, July 25, December 24, 2002, June 6, July 7, December 8, 23, 2003, May 7 , June 29, August 22, 2004, July 21, November 8, December 20, 2005);

Federal Law No. 8-FZ of December 2003, 164 "On the Fundamentals of State Regulation of Foreign Trade Activities";

Federal Law No. 14-FZ of April 1998, 63 "On Measures to Protect the Economic Interests of the Russian Federation in Foreign Trade in Goods" (as amended and supplemented on July 24, 2002, December 8, 2003);

Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ (as amended and supplemented on December 31, 2005) (hereinafter - TK RF).

The Law "On Customs Tariff" contains the basics of state regulation of the domestic market in its interaction with the world market, defines the customs tariff, customs territory and customs border, customs duty with a list of its types. Special sections are devoted to the customs value of goods and methods of its determination, determination of the country of origin of goods. The law provides for the provision of tariff incentives and cases of exemption from customs duties.

The Customs Code is an extensive and detailed legislative act that contains the legal, economic and organizational foundations of the customs business. The Customs Code of the Russian Federation regulates the movement of goods across customs borders, establishes customs regimes, the procedure for customs control, establishes responsibility for violation of customs rules, contains rules for maintaining customs statistics and a commodity nomenclature of foreign economic activity.

The Federal Law "On the Fundamentals of State Regulation of Foreign Trade Activities" defines the fundamentals of state regulation of foreign trade activities, the powers of the Russian Federation and the constituent entities of the Russian Federation in the field of foreign trade activities in order to ensure favorable conditions for foreign trade activities, as well as to protect the economic and political interests of the Russian Federation. This law applies to relations in the field of state regulation of foreign trade activities, as well as to relations directly related to such activities.

Recently adopted legislative acts have contributed to the strengthening of state regulation of foreign trade in the areas of export and currency control, protection of the domestic market and national producers, which has allowed Russia to more rigorously and consistently defend its national interests.

28. The mechanism of state regulation of foreign trade activities in Russia

The formation of the Russian Federation as an independent state has significantly changed the approach to the regulation of foreign trade activities (FTA).

The efforts of recent years associated with the creation of such a mechanism were reduced to the liberalization of foreign economic activity and attempts to form a market basis for interaction in this area, based on the predominance of economic instruments. To this end, starting from the first half of 1992, the following government measures were taken:

▪ Administrative restrictions on entering the foreign market have been lifted, excluding cases of threat to national security;

▪ A potential reduction in the number of quota-based and licensed export goods and a transition to tariff methods of regulating exports has begun. At the same time, a mechanism for the competitive sale of export quotas was introduced, and a transition was made to payment of export duties in foreign currency, payable after payment of the supply by the foreign counterparty;

▪ Measures have been taken such as streamlining the export of strategically important raw materials, establishing customs borders, creating tools for certification and quality control of imported products, and developing an information system for servicing foreign trade activities;

▪ The Customs Code and a number of laws have been adopted (“On currency regulation and foreign exchange control”, “On customs tariffs”, “On the fundamentals of state regulation of foreign trade activities”).

Despite the importance of the adopted law on foreign trade regulation by the state, it did not bring stability to the system of methods and principles used, of a predominantly economic nature. The priority in favor of expanding the base of non-tariff restrictions, the principle of inconsistency in the methods of influencing export-import operations, including by changing the provisions of already adopted legislative acts, still remained. The negative aspects of the mechanism of state regulation of foreign economic activity were fully manifested during the period of a sharp deterioration in the state of Russia's foreign trade turnover in 1997-1998. and the deterioration of its economic situation during the financial crisis in August 1998.

Despite the above measures, the mechanism of state regulation of foreign trade has not been formed, so far it is characterized by fragmentation, instability and inconsistency, the absence of a single legislative and entrepreneurial framework, relying mostly on administrative decisions, as a rule, of a short-term nature.

At the same time, methods of non-tariff restriction prevail. Their necessity is justified and dictated by well-known economic difficulties, at the same time, their weakening is required as one of the conditions for joining the WTO.

The number of measures of state regulation of foreign trade is constantly growing.

Currently, the methods of foreign trade regulation in accordance with international classifications are divided into 8 main groups:

▪ tariff methods;

▪ para-tariff methods;

▪ price control measures;

▪ financial measures;

▪ quantitative control methods;

▪ automatic licensing;

▪ monopolistic measures;

▪ technical barriers.

State regulation of foreign trade is carried out through the foreign trade policy of the state.

▪ from the strategy;

▪ a set of specific methods and means of implementing this strategy.

29. Anti-dumping measures as an instrument of non-tariff restrictions

Competition in the world market has given rise to specific anti-dumping measures of non-tariff restrictions, which are often used by the importing country to put pressure on exporters of other countries in order to protect their market from foreign products.

The main criterion for dumping is the comparison of the actual prices of imported goods with the prices of the domestic market in the exporter's country and the establishment of the fact that the goods were sold at an artificially low price.

dumping amount - there is a difference between the export price and the price taken as the basis for comparison. An example of dumping is the importation of a product by a supplier whose government exempted it from export tax (through government subsidies), which allowed it to lower its price.

The essence of anti-dumping measures is to levy compensation from the exporter for damage to the national industry and the manufacturer, usually in favor of the latter, often in the form of an additional duty. To ascertain dumping, two main criteria are used: price, or cost, and the criterion of economic damage.

The anti-dumping duty rate is set on a case-by-case basis. The appointment of such a duty is not automatic: it is levied only after an investigation to confirm the fact of dumping and, importantly, to identify economic damage to the entrepreneur of the importing country.

Temporary anti-dumping duties are a warning about the possibility of taking more severe measures against the exporter.

Permanent measures are more serious and cause significant losses for the exporter, and possibly his complete withdrawal from the market. There is also the obligation of the exporter to comply with a minimum price level or limit the quantity of goods supplied.

The problem of anti-dumping measures continues to be quite complicated, and the methods of struggle remain insufficiently effective. Thus, among the dozens of anti-dumping and countervailing lawsuits filed annually with the US Department of Commerce and the International Trade Commission, there are cases of inconsistent sentences, rules that are easy to circumvent, and inaction of authorities in implementing decisions. This leads to undesirable economic consequences. Thus, Mexico, which did not create its own television technology, for a long time supplied 70% of imported television sets to the American market at reduced prices only because it bypassed customs duties on color picture tubes introduced in the United States to combat the dumping of goods from Japan, Korea, Singapore and Canada.

Claims on the part of Western states against the perpetrators of dumping pose a great threat, primarily through the introduction of quantitative restrictions on such exporters. Many claims arise against Russia because of dumping landslide deliveries of raw materials. The initiators of anti-dumping charges, as a rule, are national manufacturers of specific products. An example is the compromise reached in early 1999 between the United States and Russia regarding the dumping of Russian ferrous metals and steel on the American market, the volume of supplies of which in 1998 increased by 92%, and ended with the establishment of a quota and a price level.

Coercive measures of competition in world markets are also condemned and severely punished in many countries as "restrictive business practices" that violate the rules of the market by imposing conditions on one's partner, collusion between suppliers or buyers to allocate markets, fix prices, etc. The main forms of combating Restrictive business practices and measures to protect competition in many states are antitrust laws.

30. Non-tariff restrictions on foreign trade operations

non-tariff restrictions - A set of measures restrictive-prohibitive, preventing the penetration of foreign goods to domestic markets.

In international practice, the event on non-tariff restrictions are divided into five groups:

I - reflects the participation of the state in foreign trade operations;

II - combines customs and administrative import formalities, including methods for assessing customs value and determining the country of origin of goods, forms of shipping documents and requirements for their execution, commodity classification of tariffs;

III - consists of standards and requirements related to safety standards for consumers and the environment, sanitary and veterinary standards, packaging and labeling of goods;

IV - quantitative and currency restrictions on imports and exports;

V - restrictions based on payment security principles - import deposits, discount rate changes, border tax regime and sliding fees.

The above activities are implemented by the financial impact and the use of tools of administrative regulation.

Financial impact for foreign trade operations is provided by a system of various customs and target fees, taxes and duties (in addition to customs), which are levied upon importation of goods. The total amount of such fees significantly exceeds the size of the established customs tariffs, they do not have the form of a fixed rate, they vary depending on the state of the market and the economic policy of the state. All this makes it impossible for the exporter to predict the upcoming costs of cargo clearance in the importing country.

the financial impact of measures referred to para-tariff measures that are used in the regulation of foreign trade, exerting a significant influence and creating obstacles to the import flows.

Fixed fees, taxes and duties are combined, increasing mainly the domestic price of imported goods, with no indicative valuation forecast. These include internal special taxes and variable import duties, anti-dumping and countervailing duties in relation to the goods of specific importers and to compensate for benefits and subsidies to domestic exporters-producers, as well as border taxes and fees for clearance and movement of goods across the border.

Methods of administrative regulation imports - various quantitative and cost restrictions aimed at reducing the volume or level of imports of certain goods from any source or limiting their receipt from a particular supplier. These methods include various types of bans, quotas, licensing, quotas, orders from customs authorities, technical standards and safety rules, voluntary self-restriction of supplies, and anti-dumping measures.

Administrative tools are considered as additional measures of a temporary nature, with insufficient effectiveness of economic levers. However, in a period of economic recession and an unbalanced economy, they become the main instruments for regulating foreign trade relations with other states. used by states are very diverse.

The regulatory framework for foreign trade allows the use of the full range of non-tariff restrictions. However, not all of them are actually applied in Russia. The main category of non-tariff restrictions in Russia remains quantitative restrictions (quotas) and licensing of import and export of certain goods.

Measures of non-tariff regulation also include export controls and participation in the implementation of international economic sanctions.

31. Customs and tariff regulation of foreign trade operations

Customs tariff regulation implies a cost impact on export-import flows in the process of crossing state borders.

Tariff regulation determines the procedure and methodology of customs duties of goods, types of tariffs and duties, reasons for establishment and collection of customs duties, the customs regime of exemptions, as well as a set of actions that relate to the subjects of foreign economic activity in export-import operations.

Customs and tariff regulation is considered by GATT as the main mechanism for regulating foreign trade operations of member countries. Thanks to the activities of international organizations and associations, the national tariff regulation systems of most countries have much in common, based on common principles and norms, which greatly facilitates the process of international trade.

In the state regulation of Russia's foreign trade, all methods and instruments of customs and tariff regulation generally accepted in world practice are used. The main element of the mechanism of tariff regulation is customs tariff, which is a systematized list of rates that determine the amount of payment for import and export goods, i.e. customs duties. Customs tariff functions:

1) protectionism - protection of domestic goods from foreign competition;

2) fisk - replenishment of the state budget.

Of particular importance is the fiscal function, since the customs duties in Russia are one of the most important articles of the revenue side of the federal budget.

With rates can affect the formation of an active foreign trade balance, the increase in foreign exchange inflows, as well as on the development of certain regions of the country. tariff regulation functions are implemented in close relationship with the tax system, which partially takes over the tariff item and complements it.

Customs Tariff in its content is economic in nature, which is given preference in a market economy, involving the establishment of an objective ratio of domestic and world prices, the real exchange rate. In the context of scarce economy of the customs tariff is losing its effectiveness and is replaced by more stringent non-tariff methods.

In Russia there are:

Import tariff and import duties. The current customs tariff was approved by Decree of the Government of the Russian Federation of February 22, 2000 No. 148 “On the customs tariff of the Russian Federation - a set of rates of import customs duties and product nomenclature used in foreign economic activity” (as amended and supplemented on February 26, 2002 ). The amount of import duty charged depends on the country of origin of the product and the trade treatment provided by that country. Foreign trade regimes are established on the basis of bilateral trade treaties and agreements. The basic rate of import duty applies to countries with which trade treaties and agreements have been concluded that provide for most favored nation treatment. According to UN lists, Russia provides preferences in the collection of duties to developing countries (reduced duties) and least developed countries (duty-free import of goods). Goods from countries with which there are no trade agreements are subject to double duty.

The export (export) duties. When collecting export duties, specific duties, calculated in euros per unit of production, prevail. Export duties in Russia are associated with the following circumstances:

▪ replenishment of budget revenues;

▪ protection of the domestic market, where ruble prices for many export goods are much lower than world prices in hard currency.

Export duties apply to all foreign trade partners.

32. Measures to assist exporters

A special place in the system of regulation of foreign trade belongs to the methods of stimulating national exporters, aimed at ensuring priorities and various kinds of privileges.

A feature of the modern export promotion mechanism is its complex nature, including the simultaneous use of measures aimed at encouraging the sale of goods and creating the possibility of unimpeded promotion to foreign markets, the development of new types of goods and the development of their export production.

Measures to assist exporters:

▪ subsidizing. Financial assistance to exporters is provided by providing exporting firms with various financial services, as well as funds from the state budget. Despite the ban, some countries resort to issuing subsidies to exporters from the state budget to cover the difference between a high domestic price and a low one for similar products on the world market. This practice is curbed by anti-dumping conventions;

▪ government lendingincluding concessions. It is ensured by providing the exporter with medium-term and long-term loans through state banks and special financial institutions, as well as by issuing state guarantees for export credits. In Russia, a system of long-term export credits is just being formed; the Russian Export-Import Bank has been created, which is ordered to provide export credits both on behalf of the state and on its own behalf;

▪ insurance export-import operations, associated not only with long delivery times, but also with commercial and political risks. The role of insurance in recent years has greatly increased. In most countries, state and semi-state organizations are engaged in insurance. In Russia, the system of insurance of foreign trade risks is in its infancy, an insurance company has been formed, the controlling stake of which belongs to Roseximbank. The functions of the company are to insure risks for export and import operations carried out in accordance with international agreements.;

▪ tax and other benefits, the essence of which is to exempt suppliers of export goods for a number of years from paying taxes on a part of the current proceeds from export operations; transferring funds from exports to special non-taxable accounts; in the creation of a reserve for the development of foreign markets for the export products of small and medium-sized enterprises and a fund to pay off losses from investment abroad. The method of financial incentives widely used in international practice is based on the return of customs duties and taxes paid when importing raw materials for the needs of export production, and exemption from indirect taxes on materials that are scarce in a given country;

▪ organizational and technical assistance states to national firms in developing new markets and expanding the scale of export operations. The organizational assistance mechanism includes such methods as providing various types of commercial information through government agencies, representing the interests of private exporters in government organizations, and training personnel for foreign trade. Russia is creating a system of foreign trade information, information, analytical and expert support for Russian exporters. The state is organizing work on the presentation and promotion of Russian goods to new markets and return to the lost markets of Eastern and Central Europe. The activity of Russian firms in participation in tenders for the implementation of large investment projects is supported.

33. System of currency regulation of foreign trade activities

The regulation of foreign trade with the help of monetary funds has a complex structure that combines a set of elements of the foreign exchange market, relations between exporters and importers with banks, systems of national and interstate foreign exchange regulation. In any state, the ratio of the elements used and the role of each of them differ depending on the state of foreign trade, the level of convertibility of the national currency, the principles of external payments and lending, the features of the national mechanism of state regulation as a whole, as well as the degree of involvement in the international monetary and financial sphere.

The purpose of currency regulation (short-term and medium-term) is to stimulate the economic activity of various subjects of foreign economic activity, the fight against inflation.

Elements of currency regulation:

▪ exchange rate - the ratio of the national currency (monetary unit) to the currency of another country. Its function is to ensure the proportionality of the exchange of currencies, the basis of which is their purchasing power in relation to goods within the country. The exchange rate depends on the convertibility of the national currency, that is, the ability to freely and unlimitedly exchange for other foreign currencies. convertibility can be full (free exchange for any foreign currency) or Partial, when the possibility of exchange is limited to certain types of currencies by international payment transactions. Full convertibility includes internal and external convertibility in its entirety.

Internal currency convertibility does not restrict the exchange of the national currency by legal entities and individuals of a given country in its domestic market.

External convertibility provides an opportunity to use the money earned in a given country by legal entities and individuals both in the domestic market and abroad.

Currency quotation - the establishment of foreign exchange rates in relation to the national one, carried out by state and large commercial banks by direct or indirect methods;

▪ devaluation - official depreciation of the national currency in order to equalize the external economic balance by increasing exports and reducing imports due to rising prices for imported products. Exporters have great advantages in the exchange of earned currency for the national one, in the growth of export production; at the same time, due to the rise in the cost of imports of goods, the volumes of secondary imports to the country are declining. As a result of devaluation, a stronger external depreciation of the national currency may occur compared to the internal one, which creates favorable conditions for the use currency dumping - speculative operations in the foreign market in order to make a profit by changing the exchange rate;

▪ revaluation - an increase in the official exchange rate of the national currency in relation to foreign ones and accompanied by a curtailment of the development of exports, its rise in price with a simultaneous reduction in the cost of imports;

▪ currency controlincluding: foreign exchange intervention (manipulation by the state bank of foreign exchange resources and interest rates), which is implemented in the form of targeted transactions for the purchase and sale of foreign currency by central banks in order to limit (increase, decrease, maintain) the national currency exchange rate; maneuvering bank interest rates, which affects the movement of liquid funds from one country to another, as well as contributing to changes in the exchange rate; currency restrictions, the purpose of which is to reduce external working capital.

34. Methods of non-tariff restrictions on foreign economic activity in the Russian Federation

The main methods of quantitative non-tariff restrictions in international trade are quotas, licensing and quotas.

Quota - limiting the size of imports using global, individual, seasonal, tariff and other types of percentage restrictions.

Global quota establishes a limit on the volume of imports in value or natural terms for a certain period.

Individual quota provides for the amount of imports in relation to specific countries or a specific product (its manufacturer). As a criterion in the distribution of an individual quota, the reciprocal obligations of states to import goods of a given country are taken into account. Such obligations are secured by trade agreements and take the form of a bilateral quota on a contractual basis.

Seasonal quotas set a limit on the size of imports of agricultural products for a certain time of the year. Restriction of import without taking into account the time period provide unspecified quotas.

Quotas are introduced to balance the development of foreign trade and balance of payments, regulate supply and demand in the domestic market, fulfill international obligations and reach a mutually beneficial agreement in intergovernmental negotiations.

Licensing - restriction in the form of obtaining the right or permission (license) from authorized state bodies to import or export a certain volume of goods. Licensing is a temporary measure carried out on the basis of strict control of certain commodity flows.

Licensing applies under the following circumstances:

▪ if it is necessary to rationally use foreign currency;

▪ in the absence of customs duties or their ineffective use;

▪ to negotiate counter concessions;

▪ as discriminatory actions.

Types of licenses:

▪ General license - a permanent permit to the company for the right to import certain goods from the countries listed in it without limiting the volume and cost;

▪ Individual license - a one-time permit for one trade operation with a specific type of product, contains information about its recipient, quantity, cost and country of origin of the product, is nominal, cannot be transferred to another importer and has a limited validity period (up to 1 year);

▪ Open individual licenses - permission to import an unlimited volume of goods;

▪ Automatic licenses with a simplified issuance process;

▪ Manual licenses - are not freely provided and are used to restrict the importer in cases where quotas for the import of products are not set in advance.

Contingenting - the establishment by the state of centralized control over import and export by limiting the range of goods within the established quantitative or cost quotas for a fixed period of time. Allocation is an integral element of licensing.

Being banned by the GATT, contingentation is widely used by individual states. In these countries, it covers a relatively small range of goods (ferrous metals, medicines, foodstuffs, textiles, and the most important types of raw materials). "Contingents" influence the volume and structure of foreign trade, as well as prices, ensuring their growth and bringing large profits to those companies that produce or sell the product that is the subject of the restriction.

It is necessary to distinguish contingents from tariff contingents, which allow the import of a certain amount of goods at reduced customs duties or duty-free, thereby falling out of the concept of non-tariff restriction.

35. Customs regulation as a method of state-economic impact on the sphere of foreign economic activity: essence, constituent elements

The mechanism of customs regulation of foreign trade activity in Russia is less developed than the system of non-tariff restrictions, which currently essentially acts as an export control system. The principles of customs regulation are laid down in the Customs Code of the Russian Federation and the Law of the Russian Federation "On the Customs Tariff".

Customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation.

The customs business is a set of methods and means of ensuring compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

Customs regulation consists of several elements: export and import tariffs and duties, the procedure for calculating and confirming the customs value and the country of origin of imported goods, the regime of preferences and customs regimes for the possible placement of goods, which together form the basis for calculating the amount of customs duties and taxes.

The main element of the customs regulation mechanism is the customs tariff of the Russian Federation - a set of customs duty rates (customs tariff) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity.

The Law of the Russian Federation "On the Customs Tariff" establishes the procedure for the formation and application of the customs tariff of the Russian Federation - an instrument of trade policy and state regulation of the domestic market of goods of the Russian Federation in its relationship with the world market, as well as the rules for imposing duties on goods when they are moved across the customs border of the Russian Federation .

The main objectives of the customs tariff are:

1) rationalization of the commodity structure of the import of goods into the Russian Federation;

2) maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

3) creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;

4) protection of the economy of the Russian Federation from the adverse effects of foreign competition;

5) providing conditions for effective integration of the Russian Federation into the world economy.

The customs tariff applies to the importation of goods into the customs territory of the Russian Federation and the exportation of goods from this territory.

Customs tariffs can be:

▪ imported - they play a major role in customs regulation and influence the level of domestic prices, the profitability of enterprises, the state of the national currency, the formation of an optimal commodity structure of imports, ensures the economic security of the state and the protection of certain sectors of the national economy from foreign competition.

▪ Export - used by a limited number of countries, they influence the growth of export prices and serve as a source of replenishment of foreign exchange from the country's resources.

The development of customs tariffs is carried out in two ways:

▪ an increase in the range of goods (simple customs tariff);

▪ by establishing several types of rates for the same goods (complex customs tariff).

A simple customs tariff provides for a single rate for each product of a certain range, regardless of its country of origin.

A complex customs tariff involves the establishment of two or more rates for each product, depending on the country of origin.

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.

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.

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.

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.

40. Types of taxes in the field of foreign economic activity, their discriminatory nature

Tax regulation of foreign economic activity closely interacts with tariff regulation. Import taxes, by increasing the price of foreign goods, lead to a reduction in its consumption in the domestic market, a decrease in import volumes in general, as well as an increase in prices for national goods.

The duty is levied on foreign goods at the time of crossing the customs border as a payment for the right to import. The tax is imposed on both foreign goods and goods of national production. The tax system in the field of foreign economic activity consists of a set of taxes, fees and other payments collected in the prescribed manner.

The objects of taxation in the field of foreign economic activity are: the income of its participants, the cost of certain export and import goods, certain types of export and import operations, value added.

Leveling (border) import taxes are levied at the moment of crossing the customs border by imported goods and are charged by customs. Their payment is carried out by the person who presented the customs declaration. Border tax rates nominally correspond to the rates of similar domestic taxes applicable to national goods and are charged on the value of imported goods.

Special Import tax is levied only on imported goods and does not differ in its value from customs duty. Its purpose - to restrict the import of foreign goods, is introduced as a special measure to reduce imports into the country when it is impossible to increase customs duties.

In number taxes и fees, paid during the customs clearance of cargo, includes: fees for storage of goods in customs warehouses, statistical and stamp duties, freight and port, etc. Their goal is to reimburse the costs of customs clearance of goods and provision of services. The amount does not exceed 1-2% of the price of the goods, and the payment is made at the time of crossing the customs border by the person who signed the declaration.

sliding import taxes are used as one of the methods of competition in world markets. Their rate is not fixed, and the purpose is to maintain a constant price level in the domestic market. Countervailing import duties are a variant of the sliding tax, and are designed to regulate the production, export and import of specific products.

The main elements of the tax system in the field of foreign economic activity are: value added tax (VAT) and excises. These taxes are universal fiscal instruments that ensure the regularity of tax payments.

Value added tax as a universal indirect tax, which is one of the forms of withdrawal of part of the increase in value created in the process of production of goods and services, to the greatest extent meets the conditions of a market economy and acts primarily as the most important domestic regulator covering all types of goods and services. Therefore, VAT increases the interest in the growth of sales revenues to a greater extent, since the manufacturer compensates for its tax costs through the sales price received either from the intermediate or from the final consumer. VAT is levied at each stage of the transfer of ownership to another buyer in the process of creating and selling the final product, and each time deductions go to the state budget.

A similar role is played by excise tax, included in the price of a special type of goods (gasoline, tobacco, alcoholic beverages), which does not reflect either production efficiency or consumer properties, but is a tool for replenishing the state budget at the expense of the mass buyer in conditions where the manufacturer is insolvent and cannot pay income tax.

41. Value added tax and excises on imported goods: payers, amount, differentiation of rates, calculation procedure, payment terms

Value added tax (VAT) - a universal indirect tax, which is one of the forms of withdrawal of part of the value added created in the process of production of goods and services.

Payers of value added tax, in accordance with the Tax Code of the Russian Federation (hereinafter - Tax Code of the Russian Federation) (as amended and supplemented on December 31, 2005) are persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, in accordance with the Labor Code of the Russian Federation.

When goods are imported into the customs territory of the Russian Federation, the tax base is determined as the sum of:

▪ the customs value of these goods;

▪ subject to payment of customs duties;

▪ excise taxes payable (on excisable goods).

The tax base is determined separately for each group of goods of the same name, type and brand imported into the customs territory of the Russian Federation.

The Tax Code of the Russian Federation establishes several tax rates: zero, standard, reduced and calculated. A reduced rate of 10% is applied to the taxation of basic food products and children's products according to the list established by Art. 164 of the Tax Code of the Russian Federation. Tax at a rate of 18% is imposed on goods imported into the territory of Russia, with the exception of those that are exempt from paying this tax. The list of the latter includes goods imported as gratuitous aid; medicines; artistic values transferred as a gift; technological equipment, components and spare parts for it, imported as a contribution to the authorized (share) capital of the joint venture; printed publications received as a gift; raw natural diamonds; goods intended for the official use of foreign diplomatic missions; currency of the Russian Federation.

The total amount of tax when goods are imported into the customs territory of the Russian Federation is calculated as a percentage of the tax base corresponding to the tax rate, calculated in accordance with the Tax Code of the Russian Federation and paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation.

Excise - an indirect tax included in the price of goods, regulated by Chapter 22 of the Tax Code of the Russian Federation. Excise tax payers are persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. For goods imported into Russian territory, the object of taxation is the customs value, increased by the amount of customs duties and customs duties. When establishing specific (solid - per liter, piece, etc.) excise tax rates, the object of taxation is the volume of goods imported into the territory of the Russian Federation in physical terms. A specific list of types of goods (products) subject to excise taxes is given in Article 181 of the Tax Code of the Russian Federation.

Excise rates are the same throughout the Russian Federation, including for imported goods. Excise rates are established in the Tax Code of the Russian Federation in two forms:

▪ as a percentage of the cost of goods at selling prices excluding excise taxes;

▪ in rubles per unit of measurement of goods.

The amount of excise tax on imported excisable goods, for which fixed (specific) tax rates are established, is calculated as the product of the relevant tax rate and the tax base calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation.

The total amount of excise when importing several types of excisable goods subject to excise at different tax rates is the amount obtained by adding the amounts of excise calculated for each type of these goods.

The payment of excise duty upon the sale (transfer) of excisable goods is made on the basis of the actual sale for the expired tax period:

▪ no later than the 15th day of the third month following the reporting month;

▪ no later than the 25th day of the third month following the reporting month.

42. Peculiarities of collection and refund of value added tax and excise taxes under various customs regimes

When importing goods to the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

▪ when released for free circulation, VAT is paid in full;

▪ when placing goods under the customs regime of re-import, the taxpayer pays the amounts of VAT from which he was exempt, or the amounts that were returned to him in connection with the export of goods;

▪ when placing goods under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, movement of supplies, VAT is not paid;

▪ when goods are placed under the customs regime for processing in the customs territory, VAT is not paid provided they are exported within a certain period of time;

▪ when goods are placed under the customs regime of temporary import, full or partial exemption from VAT is applied in the manner prescribed by the Labor Code of the Russian Federation;

▪ when importing products of processed goods placed under the customs regime of processing outside the customs territory, full or partial exemption from VAT is applied in the manner prescribed by the Labor Code of the Russian Federation;

▪ When goods are placed under the customs regime of processing for domestic consumption, VAT is paid in full.

RџSЂRё export goods from the customs territory of the Russian Federation are taxed in the following order:

▪ when exporting goods from the territory of the Russian Federation under the customs export regime, VAT is not paid;

▪ when goods are exported outside the Russian Federation under the customs regime of re-export, the VAT amounts paid upon import are returned;

▪ when exporting goods transported across the border of the Russian Federation under the customs regime for moving supplies, no tax is paid;

▪ when exporting goods from the territory of the Russian Federation in accordance with other regimes, tax exemption and (or) refund of tax amounts paid is not provided.

RџSЂRё import excisable goods to the customs territory of the Russian Federation, depending on the chosen customs regime, taxation is carried out in the following order:

1) when excisable goods are released for free circulation and when excisable goods are placed under the customs regime of processing for domestic consumption, the excise duty shall be paid in full;

2) when excisable goods are placed under the customs regime of re-import, the taxpayer shall pay the amounts of excise from payment of which he was exempted or which were returned to him in connection with the export of goods;

3) when excisable goods are placed under the customs regimes of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, excise is not paid;

4) when excisable goods are placed under the customs regime of processing in the customs territory, excise duty shall not be paid provided that they are exported within a certain period of time. When products of processing are released for free circulation, the excise tax is paid in full;

5) when excisable goods are placed under the customs regime of temporary import, full or partial exemption from payment of excise tax is applied.

RџSЂRё export Excisable goods are taxed in the following order:

1) when goods are exported under the customs regime of export outside the Russian Federation, excise is not paid or the amount of excise paid is returned by the tax authorities of the Russian Federation;

2) when goods are exported under the customs regime of re-export outside the Russian Federation, the amounts of excise paid upon importation into the territory of the Russian Federation shall be refunded;

3) when exporting excisable goods from the territory of the Russian Federation in accordance with customs regimes other than those indicated above, exemption from payment of excise duty and (or) return of the paid amounts of excise duty shall not be made.

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.

44. Principles of currency regulation

In Russia, there are a significant number of restrictions on foreign exchange transactions aimed at preventing capital flight and mobilizing foreign exchange resources. Operations of residents in foreign currency are controlled by the Bank of Russia and the Government of the Russian Federation - currency control bodies.

The basic principles of currency regulation are enshrined in Federal Law No. 10-FZ of December 2003, 173 "On Currency Regulation and Currency Control". This law establishes the legal framework and principles of currency regulation and currency control in the Russian Federation, the powers of currency regulation bodies, and also defines the rights and obligations of residents and non-residents in relation to the possession, use and disposal of foreign exchange valuables, the rights and obligations of non-residents in relation to the possession, use and disposal of the currency of the Russian Federation and domestic securities, the rights and obligations of currency control bodies and currency control agents.

The main principles of currency regulation and currency control in the Russian Federation are:

▪ priority of economic measures in the implementation of state policy in the field of currency regulation;

▪ exclusion of unjustified interference by the state and its bodies in foreign exchange transactions of residents and non-residents;

▪ unity of the foreign and domestic monetary policy of the Russian Federation;

▪ unity of the system of currency regulation and currency control;

▪ the state ensures protection of the rights and economic interests of residents and non-residents when carrying out currency transactions;

▪ full convertibility of the ruble for current transactions;

▪ preventing capital flight, mobilizing foreign exchange resources;

▪ control over transactions of non-residents in rubles;

▪ control over the circulation of cash foreign currency and currency valuables.

Residents in the Russian Federation individuals are considered to be permanently residing in Russia, legal entities - created in accordance with Russian legislation and having a permanent location on its territory, as well as various official representative offices and branches of these persons abroad.

К non-residents in the Russian Federation include legal entities and individuals with a location or residence outside of Russia and created on the principles of the legislation of foreign states. Foreign representatives and representative offices located in Russia are also considered non-residents.

Objectives of currency regulation:

▪ increasing the importance of the national currency and reducing inflationary pressure of the exchange rate;

▪ Stimulating the influx of foreign currency and monitoring the return of foreign currency earnings to exporters;

▪ stimulating the activity of subjects of foreign economic activity.

Objective opportunities to achieve these goals are price stabilization and the real exchange rate of the ruble. The real exchange rate of the ruble is provided by the mass of goods corresponding to the mass of money circulation, at the level of balanced supply and demand and within the limits of its purchasing power parity.

For price stabilization, it is necessary to introduce the institution of fixed prices, primarily for energy carriers, and switch state budget expenditures to production growth.

The practice of foreign exchange regulation of foreign economic activity is reduced to measures of a narrowly bureaucratic significance - the regulation of exporters' settlements with the state budget, the withdrawal of cash foreign currency from the domestic market, and the restriction of the actions of authorized banks in the sale and purchase of freely convertible currency (further - SLE) in the domestic foreign exchange market, the establishment of a currency corridor. Regulations for opening accounts for non-residents, introduction of import-export rules and forwarding of hard currency, as well as currency control.

45. The procedure for exercising state control over the import and export of precious metals from the Russian Federation

The procedure for exercising state control during the export from the Russian Federation and import into the Russian Federation of precious metals was approved by order of the Ministry of Finance of the Russian Federation dated October 17, 2001 No. No. 249. The specified procedure establishes the rules for exercising state control over the export from the Russian Federation and the import into the Russian Federation of precious metals.

State control over the export and import of precious metals into the Russian Federation is carried out by state inspectors of the Ministry of Finance of the Russian Federation (Russian State Assay Office) (hereinafter referred to as state inspectors).

State control is carried out in order to check:

▪ compliance with the requirements for exercising the right to export precious metals from the Russian Federation;

▪ compliance of the batch of exported and imported goods with the data in the accompanying documentation;

▪ sources of origin of exported precious metals;

▪ the validity of determining the total value of precious metals and precious stones contained in exported goods;

▪ compliance with the requirements of regulatory legal acts of the Russian Federation when conducting transactions with precious metals.

For the implementation of state control, state controllers consider the following necessary documents:

▪ letter of application;

▪ decision of the Government of the Russian Federation on the export from the Russian Federation of unique nuggets of precious metals and raw materials containing precious metals;

▪ decision of the Government of the Russian Federation on establishing quotas for the export of precious metals and raw materials containing precious metals;

▪ license from the Ministry of Economic Development and Trade of the Russian Federation for the export of precious metals;

▪ a copy of the contract in Russian;

▪ specification for goods exported from the Russian Federation and imported into the Russian Federation containing precious metals and precious stones, which indicates the full range in quantitative and cost terms;

▪ justification of the level of contract value for exported precious metals and their compliance with world prices, calculation of the value of exported precious metals and precious stones contained in goods, calculated in accordance with the procedure for determining the total value of exported precious metals and precious stones for the purposes of state control, established by the Ministry of Finance RF;

▪ a document confirming the source of origin of precious metals;

▪ a document confirming the refusal of the specially authorized federal executive body to purchase precious metals to replenish the State Fund of Precious Metals and Precious Stones of the Russian Federation and the authorized executive body of the constituent entities of the Russian Federation of the priority right to purchase precious metals;

▪ conclusion of the expert commission on unique nuggets of precious metals of the Ministry of Finance of the Russian Federation when exporting unique nuggets of precious metals;

▪ regulatory and technical documentation for exported goods.

The results of state control when exporting goods containing precious metals and precious stones are documented by the Act of State Control and Valuation of Precious Metals and Precious Stones Exported from the Russian Federation; when importing goods containing precious metals and precious stones into the Russian Federation - by the Act of State Control of Precious Metals Imported into the Russian Federation.

If there are no violations, the state controller makes an entry in the act - "the presented goods (products) are recommended for further customs clearance", and in case of violations, an entry is made - "the presented goods (products) are not allowed for further customs clearance".

When checking by the state controller, the entire batch of exported or imported goods containing precious metals and precious stones is considered.

46. The principle of regulating settlements with the state budget by exporters

Settlements of exporters with the state budget are intended to replenish the foreign exchange reserve of the Central Bank of the Russian Federation (CB). The funds of the reserve are used to maintain the exchange rate of the ruble, to service the external debt, unconditional foreign exchange payments and other government needs. For these purposes, at present, part of the foreign exchange earnings of exporting enterprises is subject to forced sale to the Central Bank by authorized banks that produce it on the domestic foreign exchange market - at special trading sessions of the MVB - at the ruble exchange rate on the day the foreign exchange funds are received on the transit foreign exchange account

Mandatory sale of part of the foreign exchange earnings of residents (individuals - individual entrepreneurs and legal entities) is carried out in the amount of 30 percent of the amount of foreign exchange earnings. The Central Bank of the Russian Federation has the right to establish a different amount of the mandatory sale of part of the foreign exchange earnings of these residents, but not more than 30 percent of its amount.

The mandatory sale of a part of foreign exchange earnings is carried out no later than seven working days from the date of its receipt to the resident's bank account in an authorized bank.

The object of the mandatory sale is the foreign exchange earnings of residents, which includes foreign currency receipts due to residents from non-residents under transactions concluded by residents or on their behalf, involving the transfer of goods, the performance of work, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights on them, in favor of non-residents, except for:

▪ amounts in foreign currency received by the Government of the Russian Federation, federal executive bodies authorized by it, the Central Bank of the Russian Federation from operations and transactions carried out by them (or on their behalf and (or) at their expense) within their competence;

▪ amounts in foreign currency received by authorized banks from their banking operations and other transactions, in accordance with Federal Law No. 2-1990 of December 395, 1 “On Banks and Banking Activities”;

▪ foreign exchange earnings of residents within the amount necessary to fulfill the obligations of residents under credit agreements and loan agreements with non-resident organizations that are agents of foreign governments, as well as under credit agreements and loan agreements concluded with residents of OECD or FATF member states for a period over two years;

▪ amounts in foreign currency received under transactions involving the transfer of external issue-grade securities (rights to external issue-grade securities).

The list of foreign currency subject to mandatory sale in the domestic foreign exchange market of the Russian Federation is determined by the Central Bank of the Russian Federation.

To reduce the amount of residents' foreign exchange earnings subject to mandatory sale, the following expenses and other payments related to the execution of the relevant transactions are taken into account:

▪ payment for transportation, insurance and freight forwarding;

▪ payment of export customs duties, as well as customs duties;

▪ payment of commissions to credit institutions, as well as payment for the performance of the functions of currency control agents;

▪ other expenses and payments for operations, the list of which is determined by the Central Bank of the Russian Federation.

Enterprises wholly owned by foreign investors and joint ventures, in the authorized capital of which more than 30% belongs to a foreign partner, are exempt from forced exchange of hard currency through authorized banks and have the right to independently sell 50% of export earnings on the Moscow Currency Exchange (MVB).

Participants in foreign trade activity, acting as intermediaries in securing export operations, also make obligatory foreign exchange payments from the amount of the commission.

47. The system of currency control over export-import operations, its purpose and procedure for ensuring

In order to prevent the leakage of currency and comply with the norms of financial activity, all exporters introduced a system of currency control, based on a strict linkage of flows of customs and banking information flowing to banks on settlement and payment transactions, on crossing the customs border by goods and on receipt of the corresponding foreign exchange earnings.

Currency control in the Russian Federation is carried out by the Government of the Russian Federation, bodies and agents of currency control. The bodies of currency control in the Russian Federation are the Central Bank of the Russian Federation and the Federal Service for Financial and Budgetary Supervision.

The Central Bank of the Russian Federation exercises control over the implementation of foreign exchange operations by credit institutions, as well as currency exchanges.

Control over the implementation of currency transactions by residents and non-residents who are not credit institutions or currency exchanges is carried out within their competence by the Federal Service for Financial and Budgetary Supervision, which is the currency control body, and currency control agents.

The Government of the Russian Federation ensures the coordination of activities in the field of currency control of the Federal Service for Financial and Budgetary Supervision, as well as its interaction with the Central Bank of the Russian Federation.

The basis of the system of currency control over export-import transactions is constant monitoring and control - monitoring, designed to prevent violations in the field of foreign economic activity. Participants in foreign economic activity for each export contract draw up a transaction passport, which contains the basic information necessary for exercising control: details of the exporter, buyer, bank, including a foreign one, where the exporter's account is opened with a description of its regime, a copy of the license of the Bank of Russia to open an account for abroad, the contract and its conditions.

The reliability of the data specified in the transaction passport is checked from the standpoint of their compliance with the contract and legal norms. By signing the transaction passport, the bank opens a file on the exporter and accepts this contract for settlement services, thereby expressing consent to perform control functions over the receipt of foreign exchange earnings. A copy of the transaction passport is presented by the declarant at customs clearance.

The grounds for refusing to sign the transaction passport by the bank may be: non-compliance of the passport with the actual terms of the contract and the proposed foreign exchange transactions, current legal norms, violation of the conditions for crediting foreign exchange earnings - evasion of transferring funds to the accounts of an authorized bank or crediting them to the accounts of other enterprises that are not exporters.

As information about export deliveries is received from the customs authorities, the authorized bank monitors the receipt of foreign currency payments and informs the Federal Customs Service about this. Authorized banks that violated the instructions for issuing a transaction passport and allowed the exporter to hide the proceeds from goods shipped for export are subject to a fine in the amount of the entire amount concealed by the exporter.

Currency control provides for an examination of the validity of shortfalls or delays in foreign exchange earnings from the export of Russian goods. This is done by the Expert Group of the Ministry of Economic Development of Russia, whose conclusions are sent to authorized banks, the Federal Customs Service and the Federal Service for Financial and Budgetary Supervision.

The control requirement is the monthly submission by the authorized bank to the Main Directorate for Foreign Exchange Regulation and Foreign Exchange Control of the Central Bank of the Russian Federation of information on cases of advance payments or prepayments by residents as payment for imported goods, for which documents confirming the fact of transfer of goods to the buyer were not submitted in a timely manner (after 180 days from the date of transfer of foreign exchange funds).

48. Currency control over import and barter transactions

Since the end of 1995, foreign exchange control has also been extended to importers, providing for the issuance of an import transaction passport in order to reflect the volumes of foreign currency transferred abroad and the equivalent of imported products.

Import Transaction Passport - a basic currency control document drawn up by the Importer at the Importer's Bank and containing information about the import contract necessary for the implementation of this control.

Currency control over import transactions provides for the establishment of a strict period - 14 days, during which the acquired hard currency, necessary for the purposes of foreign trade payment, must be confirmed by the fact of delivery or shipment of goods to the Russian importer. After the expiration of this period, the hard currency is withdrawn.

In the system of currency control in the field of foreign economic activity since 1996. included issuance of a barter transaction passport (further - PBS), which is mandatory for the customs clearance of goods transported across the customs border of Russia, on account of the execution of barter transactions. This is due to the fact that in recent years barter transactions began to occupy a large volume in the composition of Russia's foreign trade turnover.

A barter transaction passport is issued by the Ministry of Economic Development of Russia.

The PBS should indicate:

▪ date of conclusion and number of the foreign trade barter transaction;

▪ nomenclature, quantity, quality, price of goods for each product item, terms and conditions of export and import of goods;

▪ list of services, works, intellectual property, their cost, terms of provision of services, performance of work;

▪ a list of documents submitted to a Russian person to confirm the provision of services or performance of work.

An application for registration of a PBS is sent to the department of the Ministry of Economic Development of Russia at the place of state registration of the company. If the amount of the contract exceeds 5 million US dollars, then the PBS is issued at the Office of the Commissioner of the Ministry of Economic Development of Russia for the Central District.

The following documents must be attached to the application:

▪ two copies of the PBS signed and certified by the seal (for legal entities) of a Russian entity;

▪ the original Agreement (amendments and/or additions to the Agreement), on the basis of which the PBS was drawn up, and their certified copies (certified copies of the documents remain in the Office of the Commissioner of the Ministry of Foreign Economic Relations of Russia in the region);

Additionally submitted: two copies signed and certified by the seal of the company PBS; the original of the barter agreement on the basis of which the PBS was drawn up; original and copy of the permission of the Ministry of Economic Development of Russia; a notarized copy of the certificate of state registration of the company; a copy of the certificate of registration in the territorial office of the State Statistics Committee of Russia. The number of the barter transaction passport is assigned by the Ministry of Economic Development of Russia.

Foreign trade in goods, services and intellectual property using foreign trade barter transactions can be carried out only on the condition that such transactions provide for the exchange of goods, services, works, intellectual property of equal value, as well as the obligation of the relevant party to pay the difference in their value if such a transaction provides for the exchange of unequal goods, services, works, intellectual property.

The system of control over such transactions consists in tracking by the customs authorities the mandatory equivalent of the import of goods, works, services, results of intellectual activity at the cost of exported goods or crediting foreign exchange earnings from exports to accounts with authorized banks in the prescribed manner.

49. Institute of Currency Control Agents

Currency control in the Russian Federation is carried out by the Government of the Russian Federation, bodies and agents of currency control.

Currency control agents are authorized banks reporting to the Central Bank of the Russian Federation, as well as professional participants in the securities market that are not authorized banks, including register holders (registrars) reporting to the federal executive body for the securities market, customs authorities and tax authorities.

The activity of currency control agents is regulated by the Federal Law "On currency regulation and currency control"

Bodies and agents of currency control and their officials have the right to:

▪ conduct inspections of compliance by residents and non-residents with acts of currency legislation;

▪ conduct checks of the completeness and reliability of accounting and reporting on foreign exchange transactions of residents and non-residents;

▪ request and receive documents and information related to conducting currency transactions, opening and maintaining accounts;

▪ issue orders to eliminate identified violations of currency legislation;

▪ apply established penalties for violation of currency legislation.

The procedure for the submission by residents and non-residents of supporting documents and information when performing foreign exchange transactions to foreign exchange control agents is established by the Government of the Russian Federation and the Bank of Russia.

For the purpose of exercising currency control, currency control agents have the right to request and receive from residents and non-residents the following documents or their copies (directly related to the ongoing currency transaction):

▪ documents proving the identity of an individual;

▪ document on state registration of an individual as an individual entrepreneur;

▪ documents certifying the status of a legal entity;

▪ certificate of registration with the tax authority;

▪ documents certifying the rights of persons to real estate;

▪ documents certifying the rights of non-residents to carry out currency transactions and open accounts;

▪ notification of the tax authority at the place of registration of the resident about opening a bank account outside the territory of the Russian Federation;

▪ registration documents:

documents that are the basis for conducting foreign exchange transactions (contracts, agreements, contracts), powers of attorney, extracts from the minutes of the general meeting; documents containing information about the results of the auction; documents confirming the transfer of goods, information and results of intellectual activity, acts of state bodies;

▪ documents prepared and issued by credit institutions;

▪ customs declarations, documents confirming the import into the Russian Federation of the currency of the Russian Federation, foreign currency and foreign and domestic securities in documentary form;

▪ transaction passport.

All documents are submitted in original or in the form of a duly certified copy and must be valid on the day of their submission to currency control agents. The originals are accepted by agents for review and returned to the persons who submitted them. In this case, copies certified by the agent are placed in the currency control materials.

Currency control agents and their officials are obliged to:

1) exercise control over compliance by residents and non-residents with acts of currency regulation;

2) provide the currency control bodies with information on currency transactions conducted with their participation. Bodies and agents of currency control are obliged to keep commercial, banking and official secrets. Bodies and agents of currency control are liable for failure to perform the functions established by law, as well as for violation of the rights of residents and non-residents by them.

50. The system of non-tariff restrictions on foreign economic activity in Russia, its difference from foreign practice

Non-tariff restrictions on import operations (hereinafter - NTO) is a set of restrictive and prohibitive measures that prevent the penetration of foreign goods into domestic markets. The purpose of these measures is to strengthen the competitive position of the importing country, protect the national industry, protect the life and health of the population, the environment, morality, religion and national security. NTOs are used in relation to export transactions to protect national markets.

In international practice, non-tariff measures used as barriers are divided into two groups:

▪ economic - special types of duties, various taxes and fees, import deposits, currency regulation measures;

▪ administrative - embargo, licensing and quotas, “voluntary export restrictions, monopolistic measures, use of standards and technical norms, additional customs documents and procedures for protectionist purposes, etc.

In Russia, the use of non-tariff restrictions, including administrative measures of influence on foreign trade processes and subjects of foreign economic activity, is currently being maintained and expanded.

Non-tariff restrictions include a number of technical measures, administrative restrictions and customs formalities:

▪ certification and labeling of goods in Russian;

▪ sanitary, veterinary, phytosanitary and environmental control measures;

▪ establishment of specific checkpoints for certain goods (cars, chicken legs) imported into the territory of Russia, as well as transit goods;

▪ establishment of a special procedure for registration of excisable goods;

▪ creation of special customs posts for customs clearance of import and export of certain goods (diamonds, cut diamonds, emeralds);

▪ direct ban on the import and export of certain goods.

The main ones are: licensing; quotas and quotas; export, import and currency control; passage of customs formalities and customs control, system of benefits.

Quotas and licensing remain the main non-tariff restrictions on exports and imports.

At the same time, however, a number of measures necessary for effective regulation of the economy are not yet used in Russia, in contrast to world practice.

Para-tariff payments (levied on goods crossing the customs border and increasing the cost of imported goods by an additional amount in addition to customs duty) in Russia include:

▪ fees for customs clearance, storage and customs escort of goods;

▪ internal taxes levied on imported goods - value added tax and excise taxes;

▪ decreed customs value (applied in Russia to excisable goods - cars, tires, gasoline, tobacco products, alcoholic beverages, etc.);

▪ para-tariff fee for transit goods.

In Russia do not apply:

▪ price control measures, there are no special customs surcharges to maintain prices at a certain level;

▪ financial measures restricting the use of foreign exchange for import purposes.

Russia has also not developed automatic licensing measures, which are used as a method of monitoring the state of the market, which allows you to track observed trends and, if necessary, introduce protective measures. Non-automatic licensing is carried out in order to:

▪ ensure compliance with foreign trade quotas;

▪ ensure control over the import and export of a number of specific goods;

▪ ensure compliance with the interests of national and international security when trading goods of double and double value;

The customs clearance procedure in Russia does not yet fully comply with international standards.

51. Licensing and export quotas and their scope

Licensing - an administrative procedure for regulating foreign trade operations, carried out by issuing a document authorizing the export of certain types of goods. Decree of the Government of the Russian Federation of June 9, 2005 No. 364 "On approval of regulations on licensing in the field of foreign trade in goods and on the formation and maintenance of a federal bank of issued licenses" approved the Regulations on licensing in the field of foreign trade in goods.

Licensing is carried out in the following cases:

▪ introduction of temporary quantitative restrictions on the export of certain types of goods;

▪ implementation of a permitting procedure for the export of certain types of goods that may have an adverse impact on the security of the state, the life or health of citizens, the property of individuals or legal entities, state or municipal property, the environment, the life or health of animals and plants;

▪ granting an exclusive right to export certain types of goods;

▪ fulfillment by the Russian Federation of international obligations.

The Ministry of Economic Development of the Russian Federation, through its territorial bodies, issues the following types of licenses to participants in foreign trade activities:

▪ one-time license - a document issued to the applicant on the basis of an agreement (contract) formalizing a foreign trade transaction, the subject of which is the export of a certain type of product. The validity period of a one-time license cannot exceed 1 year from the date of its issue;

▪ general license - a document issued to the applicant on the basis of a decision of the Government of the Russian Federation, authorizing the export of a certain type of product in a certain quantity. The validity period of a general license cannot exceed 1 year from the date of its issue;

▪ exclusive license - a document granting the applicant the exclusive right to export a certain type of product.

To obtain a license, the applicant submits the following documents to the licensing authority:

▪ application for a license, one copy on paper and magnetic media;

▪ a copy of the agreement (contract) that formalized the foreign trade transaction (in the case of a one-time license), certified by the signature and seal of the applicant;

▪ a copy of the certificate of registration with the tax authority, certified by the signature and seal of the applicant;

▪ other documents, if they are specified by the legislation of the Russian Federation.

Quotas - quantitative restrictions that establish the maximum volume or value of goods allowed for import using individual, tariff, seasonal, global and other percentage restrictions.

Quota - this is the establishment and distribution of the volume of products to be exported, expressed as a percentage (quota), among exporters.

Quotas and licensing remain the main non-tariff restrictions on Russian exports.

Currently, several export positions are quota-based and licensed:

1) goods, the export of which is carried out in the amount of established quotas in accordance with the international obligations of Russia;

2) goods for which a special export procedure is maintained in order to prevent the export of valuable types of resources of animal and plant origin, certain types of agricultural raw materials, precious metals and stones and products from them, as well as certain types of military equipment, weapons, types of information and etc.

3) goods supplied for complete facilities within the framework of investment cooperation abroad.

Russia has established a unified procedure for licensing and export quotas for all foreign economic activity entities, with the exception of joint ventures that have more than 30% of foreign investment in the authorized capital or are wholly owned by foreign investors. They have the right to export products of their own production without a license, confirming it with a certificate issued by the Union of Expertise of the Russian Chamber of Commerce and Industry.

52. Export quotas in Russia. Administrative and commercial principles for the distribution of export quotas

Quota - establishment and distribution of the volume of products to be exported, expressed as a percentage (quota), among exporters.

Currently, quotas are introduced solely for the purpose of fulfilling Russia's international obligations for export-import supplies. The quota procedure has been developed taking into account the practice of non-tariff restrictions on foreign trade in the EU member countries.

It is based on the principle of mutual agreements between states. Quotas for exports to the EU countries are determined annually based on the results of negotiations between the Ministry of Economic Development and the EU Commission (CEC) and are issued in the form of CEC decisions (export of textile goods).

Quotas for the export of products to other countries are established on the basis of an international memorandum (export of aluminum) or as a result of the settlement of anti-dumping procedures (supply of aluminum nitrate to the UK, ferrous metals and steel products to the USA) with the agreement on the time and volume of delivery, as well as marginal prices, as is the case with the USA.

Quotas intended to ensure export supplies on account of Russia's international obligations are placed through authorized representatives of the Ministry of Economic Development of Russia in the regions of their activity in the form of a state order at manufacturing enterprises. They are not subject to transfer to other manufacturers and sale at auctions.

In addition to the administrative distribution of quotas, their sale on commercial terms at auctions is envisaged.

As auction quotas are: quotas allocated by the Ministry of Economic Development of Russia with the participation of interested ministries and departments and intended specifically for auction sale. It is also envisaged to sell quotas as access to main oil and gas pipelines for export deliveries of oil and gas.

The auction sale of quotas provides for publicity, as well as equal conditions for the participation in auctions of all economic entities, regardless of ownership. The purchase of an auction quota is realized through a certificate, which the exporting manufacturer can receive in advance in case of a failed transaction for this quota product.

Having bought a certificate and thus obtained the right to a quota, the entrepreneur must also obtain a license in the usual manner. In the case of obtaining a license for a part of the quota, its owner is deprived of the right to export.

Registration of export quotas is carried out with the obligatory indication of codes of state classifiers of regions, ministries and departments, manufacturing enterprises in accordance with the nomenclature of foreign economic activity.

Decree of the President of the Russian Federation of June 21, 2001 No. 742 "On the procedure for the import into the Russian Federation and export from the Russian Federation of precious metals and precious stones" (as amended and supplemented on September 30, 2003) introduced quotas for the export of natural diamonds (rough stones), raw precious metals, platinum and platinum group metals, raw precious metals (nuggets) and non-ferrous metal raw materials containing precious metals.

Recently, import quotas have been introduced for the import of carpets and textile floor coverings from the EU and for the import of ethyl alcohol and vodka products. The first group of quotas is provided as support for domestic producers, but to a greater extent as counter-discriminatory measures against suppliers from EU countries who do not want to increase the volume of import quotas for Russian textiles.

The second type of quotas was adopted in order to protect the domestic market, Russian producers and economic security, bearing in mind the significant volumes of smuggling of this type of product and their falsification.

53. Special export procedure for certain groups of goods and the process of its organization

An integral part of the non-tariff restriction is the system of control over exports and imports. The main goal of the export control system (called the "special export procedure") is to protect the state interests of Russia in terms of including the conversion of the defense industry in the sphere of foreign economic activity and compliance with international obligations on the non-proliferation of especially dangerous types of weapons of mass destruction, as well as the protection of national values.

The list of goods subject to a special export procedure can be divided into three groups:

The first group includes military equipment, weapons, as well as products for their production; works performed in the field of military-technical cooperation, nuclear materials, technology and equipment; military technology and scientific and technical information; narcotic and psychotropic drugs.

The second group of goods with a "double value" is made up of materials and equipment used in the creation of missile, nuclear, chemical and bacteriological weapons (for example, metal alloys, various pathogens).

The composition of the third group of goods includes precious natural stones, products from them and waste from their processing; medicinal raw materials of animal and vegetable origin; collection materials on mineralogy and information about the subsoil and deposits of the most important types of natural raw materials.

Ensuring the unified state export control is carried out by the Export Control Commission (further - KEK) under the Government of the Russian Federation and the Ministry of Economic Development of Russia. Appeals from subjects of foreign economic activity for the issuance of a conclusion on the possibility of exporting a particular type of product subject to export control, and all the necessary information are sent to the Ministry of Economic Development of Russia.

Control over the export of goods and services provides for the preparation and issuance of opinions on the possibility of such exports, licensing and customs clearance. To obtain an opinion, participants in foreign economic activity send the following documents to the federal agency: an application, a copy of the contract and agreement between the manufacturer and the exporter (in the case of the participation of an intermediary), the importer's obligation, certified by the state agency of the country of his location, that the purchased goods will not be used for military purposes. All these documents are considered in the CEC. The export of controlled goods is carried out only in the presence of one-time licenses, which are issued by the Ministry of Economic Development of Russia on the basis of the conclusion of the KEC. Customs clearance of such export operations is carried out in the usual manner.

State control is also being strengthened for other specific groups of goods. For strategically important (but non-military) goods, a Unified Automated System has been created as a measure to strengthen export control. It united into a common complex the previously existing schemes for regulating foreign economic activity: information on special exporters and existing benefits, quotas and licenses, on tenders for intergovernmental supplies and executed contracts, and statistics on foreign economic activity. The use of this system allows you to control:

▪ over the distribution of regional and sectoral export quotas;

▪ for issuing licenses under established quotas;

▪ over the registration of export contracts and the prevention of exports at dumping prices;

▪ over the passage of goods across the customs border;

▪ for the return of foreign currency earnings for the export of strategic raw materials to special accounts of authorized banks.

Russian cultural property can be exported only on the basis of a certificate from a government agency or its authorized organizations with payment of an export duty in the amount of 100% of the estimated value indicated in the certificate.

54. Certification of goods in the import control system

In order to ensure the safety of goods for the consumer, it is necessary to provide appropriate certificates when importing into the Russian Federation certain types of food products, alcoholic and non-alcoholic beverages, tobacco, petroleum products and the chemical industry, veterinary medicines, dishes, household appliances and textiles, tools, equipment, machine tools , cars, tractors, yachts, hunting accessories, children's toys, medical devices and devices, etc.

When importing certain goods, mandatory confirmation of their compliance with the established safety and quality requirements can be established by the adoption of a declaration of conformity.

When passing through the border of the Russian Federation imported goods that are the object of certification, customs at the border:

1) determines the validity of the certificate by the presence of:

▪ signatures and seals of the certification body that issued it;

▪ number and date of registration in the state register of the GOST R certification system;

2) checks:

▪ certificate validity period;

▪ name, type, type and brand of goods;

▪ name and address of the manufacturer;

▪ the number of products in the imported batch, its number.

If no violations are found, then the goods are allowed to cross the border. If violations are found during the inspection of imported goods. That item is not passable. In such cases, the goods are detained and stored in accordance with the customs legislation. After the expiration of the storage period, unclaimed goods are transferred to the ownership of the Russian Federation.

If the goods have a foreign certificate that is not recognized in the Russian Federation, or there is no certificate, then in order to import goods into the Russian Federation, you must obtain a Russian certificate of the GOST R system.

To obtain such a certificate, the applicant (domestic or foreign):

▪ sends an application for product certification to the certification body;

▪ selects a laboratory;

▪ presents technical documentation.

Certification body:

▪ considers the application and, no later than one month, communicates its decision on the conditions and procedure for certification;

▪ based on an analysis of all materials, makes a decision on issuing a certificate or refusing to issue it;

▪ draws up a certificate and issues it to the applicant.

The hygiene certificate is:

▪ permission from the Federal Service for Surveillance on Consumer Rights Protection and Human Welfare to import products potentially hazardous to human health;

▪ confirmation of the safety of products for human health, subject to certain conditions;

▪ the basis for issuing a certificate of conformity.

Types of products for which a hygiene certificate must be obtained:

▪ products for children:

▪ games and toys, clothing (including bed linen), shoes, books and teaching aids, furniture, strollers, backpacks;

▪ artificial, polymer and synthetic materials, substances for the manufacture of children's products;

▪ food raw materials, food products, food additives, preservatives;

▪ chemical and petrochemical products for industrial purposes, household chemicals, agricultural chemicals, including mineral fertilizers;

▪ mechanical engineering and instrument making products for industrial and household purposes;

▪ products in contact with human skin;

▪ polymer and synthetic materials intended for use in construction, transport, as well as for the manufacture of furniture and other household items;

▪ chemical fibers, threads;

▪ textile, sewing and knitted materials containing chemical fibers and textile auxiliaries;

▪ artificial and synthetic leather and textile materials for footwear;

materials, equipment, substances used in the practice of household and drinking supply.

55. Customs formalities for the export (import) of cargo, their sequence and confirmation with the necessary documents

Customs formalities, as a method of non-tariff restriction, involve a certain sequence of customs procedures related to the export (import) of cargo and its processing under various customs regimes, requirements for the execution of customs documents, as well as rules for the movement of goods by individuals across the customs border. Customs rules and procedures are based on the provisions of the Labor Code of the Russian Federation and include such actions as inspection of goods, inspection of vehicles, verification of submitted documents, determination of the country of origin of goods, calculation of customs duties, recalculation of the customs value of imported goods and collection of customs payments.

Thus, the rules for the movement of goods for individuals are established by the Federal Customs Service and provide for the conditions for passing through customs and related customs payments, depending on the nature of the goods, their quantity, frequency and procedure for export and import, as well as determining the quantitative parameters and the method of their registration .

The algorithm of customs procedures for export and import deliveries is based on the main provisions of the Labor Code of the Russian Federation. In particular, the sequence of customs procedures for export delivery includes more than ten items, each of which requires confirmation by the relevant documents of a specific design.

The algorithm for the implementation of customs procedures in Russia when exporting (importing) cargo, developed by the customs authorities of the Russian Federation, includes the following procedures: preparation of documents about the exporter (certificate of registration of the organization, charter and contract, certificate of ruble and foreign currency accounts), a package of shipping documents for the cargo (contract, invoice, cargo safety certificate, veterinary or phytocertificate, license, transaction passport, customs value declaration), documents confirming the vehicle, its type, class, type (car brand with the state number and sign , driver's license and registration certificate or type of railway car or container specifying the number and integrity of the locking devices, type and class of the craft with the name of the port of registry and confirmation of suitability for this cargo). A set of the listed documents, together with the completed declaration, is transferred to customs representatives at the place of customs clearance, which may be a customs post, customs office, regional customs department. Until this moment, the carrier (exporter, importer or declarant) must notify the customs authority of crossing the customs border. Such a notification is registered, the place and time of arrival of the goods and the vehicle moving them are assigned for further customs clearance.

This procedure does not apply to sea, river and aircraft crossing the customs territory without stopping at ports or airports on their way to their destination.

After submitting the notification, the carrier is obliged to deliver the goods, the vehicle and the documents listed above and hand them over to the customs authority within 30 minutes. Since arrival. Then follows the procedure for checking them by the customs authorities and accepting the declaration in the absence of claims against the carrier or customs inspection of the cargo.

Upon completion of the declaration procedure, payment of customs duties, taxes and fees is made. The customs clearance procedure ends with the release of goods from the customs territory within the framework of the customs regime that was declared by the carrier or owner of the goods.

56. The procedure for applying the provisions of the Convention on the International Transport of Goods with the issuance of an International Road Carrier Carnet, etc..

The main treaties governing international road transport are the Convention on the Contract for the International Carriage of Goods by Road (1956), the Convention on Road Traffic (1971), the Convention on the International Carriage of Goods Using an International Road Carrier's Carnet (1975) (hereinafter - TIR Convention), European Agreement concerning the International Carriage of Dangerous Goods by Road (1957). These conventions apply if the point of departure and the point of destination are in different states.

The Convention (1975) on the use of the TIR Carnet provides that the latter is a single customs document when the cargo is transported from the customs office of departure to the customs office of destination in the TIR region. The Convention defines the details of the book, the rules for its design and use. Goods transported in accordance with this procedure are exempt from payment of import or export duties and taxes at customs en route. In addition, such goods transported in sealed vehicles are also exempt from inspection at customs en route. On such means of transport, plates with the inscription TIR are affixed. This sign gives the advantage of first-priority customs clearance.

The Russian Federation is a party to regional agreements on international transportation, on the basis of which departmental regulatory legal acts are adopted. Thus, at present, the order of the State Customs Committee of the Russian Federation dated August 5, 1998 No. 01-14 / 854 "On the establishment of points for accepting notifications of the import of goods under the TIR procedure into the territory of the Russian Federation" is applied on the territory of the Russian Federation.

This order was developed in connection with the need to take measures to streamline the application of the Convention on the International Carriage of Goods "with the issuance of a TIR carnet in the conditions of the abolition of customs control at the border of the Russian Federation with the Republic of Belarus and in accordance with Articles 20, 48 of the TIR Convention of 1975 and the Labor Code of the Russian Federation .

Notifications of carriers about crossing the customs border of the Russian Federation when importing goods and vehicles into the customs territory of the Russian Federation across the common border of the Russian Federation and the Republic of Belarus are accepted in accordance with the TIR Convention 1975.

TIR Carnets, transport and shipping documents presented by the carrier at specially designated points are considered as notification of crossing the customs border of the Russian Federation.

Notifications about crossing the customs border of the Russian Federation are accepted to confirm the importation of goods and vehicles into the customs territory of the Russian Federation.

At the organized points of acceptance of a notification of crossing the customs border of the Russian Federation, constant uninterrupted duty of officials of the customs authorities is ensured.

Officials of the customs authorities located at the points of acceptance of notifications:

▪ take measures to stop all vehicles used for transporting goods under the TIR procedure and their importation into the customs territory of the Russian Federation;

▪ check the safety of customs seals on cargo compartments of vehicles (containers);

▪ draw up in accordance with the established procedure, columns 18-23 of sheet No. 1 and the subsequent sheet No. 2, as well as the spine of sheet No. 1 of the TIR Carnet;

▪ tear off sheet No. 1 of the TIR Carnet and register it in the journal in the prescribed form;

▪ in addition to the marks of the customs authorities of the Republic of Belarus, a personal numbered seal stamp indicating the date is affixed to the CMR consignment notes and certified by a signature;

▪ with the consent of the carrier and if he has a sufficient number of copies of the CMR bill of lading, one of them is confiscated;

▪ take measures when signs of violations of customs rules are detected in accordance with the legislation of the Russian Federation.

Documents are processed as soon as possible.

57. Customs escort of cargo, its organization and conditions of application within the framework of customs formalities

Customs escort - a method of transportation of goods and vehicles at the stage of customs clearance, in which they are accompanied directly by customs officers.

Customs escort guarantees a high degree of safety of transported goods and compliance with customs legislation. However, the use of this measure of direct customs control is constrained by a significant increase in transport costs and a shortage of customs personnel. Therefore, customs escort is resorted to only when customs control cannot be provided in another way.

The customs authority has the right to decide on the implementation of customs escort of cargo in the following cases:

1) failure to provide security for the payment of customs payments in accordance with the Labor Code of the Russian Federation;

2) transportation of certain types of goods, determined on the basis of a risk analysis and management system in accordance with the Labor Code of the Russian Federation;

3) non-delivery by the carrier at least once within one year prior to the day of applying for a permit for internal customs transit of goods to the place of their delivery, which is confirmed by the effective decision on the imposition of an administrative penalty in the case of an administrative offense in the field of customs affairs;

4) re-exportation of goods erroneously delivered to the Russian Federation or goods whose import into the Russian Federation is prohibited, if the place of actual crossing of the customs border by the said goods during export does not coincide with the location of these goods;

5) transportation of goods subject to prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

6) transportation of goods in accordance with internal customs transit to the place of delivery, which is not the location of the customs authority,

7) if a permit for internal customs transit cannot be issued due to non-compliance with the conditions established by the Labor Code of the Russian Federation, and the customs authority is allowed to transport goods to a temporary storage warehouse or to other places that are customs control zones, subject to customs escort of vehicles, on which the goods are transported.

Customs escort must be organized taking into account the rules for the delivery of goods under customs control. In the case of customs escort of goods in the region of activity of one customs house, the procedure for confirming the fact of delivery of goods and accounting for transportation with customs escort is determined by the head of this customs house.

Order of the State Customs Committee of the Russian Federation of October 3, 2000 No. 897 "On approval of the Regulations on customs escort of goods and vehicles" (as amended and supplemented on November 27, 2002) approved the Regulations on customs escort of goods and vehicles, which determines the procedure for customs escort of goods, vehicles and documents for them, transported in accordance with the rules of delivery under customs control between the customs authorities of the Russian Federation, as well as goods and vehicles placed under the customs regime of transit.

Customs escort must be organized no later than the next day after the relevant decision is made. Customs escort from the customs office of departure to the customs office of destination is carried out by one customs order, consisting of the head of the order and its participants, who are officials of the customs service. The outfit is placed on specially allocated vehicles of the customs authorities, equipped with sound and light alarms or on escorted vehicles.

When carrying out escort, customs officials have the right to use physical force, special means and firearms.

58. Customs clearance

All goods and vehicles moved across the customs border shall be subject to customs clearance.

Customs clearance of goods begins:

1) when importing goods - at the time of submission to the customs authority of a preliminary customs declaration, oral statement or other actions indicating the intention of the person to carry out customs clearance;

2) when exporting goods - at the time of submission of the customs declaration, oral application or other actions indicating the intention of the person to carry out customs clearance.

Customs clearance is completed by the performance of customs operations necessary to apply customs procedures to goods, to place goods under a customs regime or to terminate this regime, if such a customs regime is valid for a certain period, as well as to calculate and collect customs payments.

In some cases, the performance of certain customs operations requires a permit from the customs authority, which is issued immediately after the official of the customs authority is satisfied that the necessary conditions are met, but no later than the deadline for checking the customs declaration, other documents and checking the goods. Permission may be issued in writing.

Customs clearance of goods is carried out at the location of the customs authorities during the work of these authorities. However, individual customs operations may be carried out outside the locations and outside the working hours of the customs authorities.

To carry out customs clearance, it is necessary to provide the customs authorities with certain documents and information, the lists of which are established by the federal ministry authorized in the field of customs affairs. It also establishes the deadlines for the provision of such documents and information.

The customs authorities are not entitled to refuse to accept the documents required for customs clearance due to the presence of inaccuracies in them that do not affect the determination of the amount of customs payments payable, the adoption of decisions by the customs authorities regarding the application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation. Federation on State Regulation of Foreign Trade Activity. If the customs authority refuses to accept the said documents, this authority shall notify the person who submitted these documents of the reasons for the refusal. At the request of this person, the customs authority shall submit the said notification in writing.

Documents required for customs clearance are submitted in the form of originals or copies certified by the person who submitted them, declarant or authorized bodies that issued such documents, or notarized. Documents required for customs clearance may be submitted in the form of electronic documents in accordance with the Customs Code of the Russian Federation.

Customs fees are charged for customs clearance. At the request of the customs authority, the interested persons or their representatives must be present during the customs clearance.

Customs clearance, including filling in the documents required for customs clearance, is carried out in Russian.

Customs clearance can be completed only after the implementation of sanitary-quarantine, quarantine phytosanitary, veterinary and other types of state control of the import of goods into the customs territory of the Russian Federation or their export from this territory, if the goods are subject to such control in accordance with the law.

59. Simplified procedure for customs clearance

Customs clearance of certain categories of goods transported across the Russian customs border can be carried out in a simplified manner and on a priority basis. These include goods necessary for the elimination of the consequences of natural disasters, accidents and catastrophes, as well as goods subject to rapid deterioration, live animals, radioactive materials, international mail and express cargo, messages and other materials for the media; perishable goods sent to the highest bodies of the legislative, executive and judicial authorities of the Russian Federation. The list of goods for which the simplified procedure for customs clearance can be applied is not exhaustive.

Priority consists in the priority procedure for customs clearance of goods after their presentation to the customs authority.

The federal service authorized in the field of customs affairs - the Federal Customs Service of Russia - establishes special simplified customs clearance procedures for persons:

1) who do not have effective and unfulfilled decisions on cases of administrative offenses in the area of customs affairs as of the date of application, and who are not considered to have been subjected to administrative punishment for committing administrative offenses;

2) maintaining a system of accounting, in accordance with the procedure determined by the federal ministry, of their commercial documentation in a way that allows the customs authorities to compare the information contained in it and the information submitted to the customs authorities in the course of customs clearance of goods;

3) carrying out foreign economic activity for at least three years.

A person applying for the application of special simplified customs clearance procedures shall apply to the customs authority with a written application for the application of special simplified customs clearance procedures. This application contains information about the applicant and his foreign economic activity. The applicant must submit an obligation in writing on the consent to maintain a system of accounting for its commercial documentation in a way that allows the customs authorities to compare the information contained in it and the information provided to the customs authorities during the customs clearance of goods, as well as on the consent to provide access for customs officials to specified accounting system.

Special simplified customs clearance procedures are established for persons importing goods into the customs territory of the Russian Federation, and may include the filing of a periodic customs declaration, the release of goods upon submission of information necessary for the identification of goods, customs clearance at the facilities of such persons, storage of goods in their warehouses and other simplified procedures.

The simplified procedure allows declaring goods by presenting shipping, transport and other documents to the customs authority, provided that such documents contain information about the carrier, sender and recipient of the goods, indicating the location of the named persons, as well as the name, origin, quantity and value of the goods themselves.

If the customs authorities have reason to believe that the goods do not move under its own name, using false documents or the documents do not contain the above information, it may require the declarant to present additional documents containing the missing information, or a written statement, drawn up in any form in which the required information must be presented.

The simplified procedure for customs clearance provides the declarant with significant time savings.

60. Movement across the customs border of currency and securities

Import into the Russian Federation of foreign currency and (or) the currency of the Russian Federation, as well as traveler's checks, foreign and (or) domestic securities in documentary form, is carried out by residents and non-residents without restrictions, subject to the requirements of the customs legislation of the Russian Federation.

In the case of a one-time import into the Russian Federation by individuals of foreign currency in cash and documentary securities in an amount exceeding the equivalent of 10 thousand US dollars, the imported cash foreign currency and documentary securities are subject to declaration to the customs authority by submitting a written customs declaration for the entire the amount of imported cash foreign currency and securities in documentary form.

Individuals have the right to simultaneously export cash foreign currency from the Russian Federation in the amount of not more than 10 thousand US dollars. At the same time, it is not required to submit to the customs authority documents confirming that the exported foreign currency in cash was previously imported or transferred to the Russian Federation or purchased in the Russian Federation.

In the event of a one-time export from the Russian Federation by individuals of foreign currency in cash and in an amount equal to the equivalent of 3 thousand US dollars or not exceeding this amount, the exported foreign currency in cash is not subject to declaration to the customs authority.

In the event of a one-time export from the Russian Federation by individuals of foreign currency in cash and in an amount exceeding the equivalent of 3 thousand US dollars, the exported foreign currency in cash is subject to declaration by submitting a written customs declaration for the entire amount of the exported foreign currency.

A one-time export from the Russian Federation by individuals of cash foreign currency in an amount exceeding the equivalent of 10 thousand US dollars is not allowed.

In the case of a one-time export of traveler's checks from the Russian Federation in an amount exceeding the equivalent of 10 thousand US dollars, the exported traveler's checks are subject to declaration by submitting a written customs declaration.

In the event of a one-time export from the Russian Federation by residents and non-residents of foreign currency, the currency of the Russian Federation, traveler's checks, external and (or) internal securities in documentary form, except for the cases specified above, the exported foreign currency, the currency of the Russian Federation, traveller's checks, external and (or) domestic securities in documentary form are subject to declaration to the customs authority by filing a written customs declaration.

Recalculation of foreign currency and securities in documentary form into US dollars is carried out at the official rate established by the Central Bank of the Russian Federation on the day of declaring to the customs authority. For the purposes of declaring securities to the customs authority in documentary form, the following shall be accepted:

1) for emissive securities - the nominal value of securities;

2) for other securities certifying the right to receive foreign currency - the corresponding amount in the currency of the Russian Federation.

Import and export of cash foreign currency and physical movement of currency values (payment documents and securities) cannot be carried out by "ordinary" organizations, but only by authorized banks. Other legal entities (both residents and non-residents) may import and export cash currency and currency values only with a special permit from the Bank of Russia. This means that cash foreign currency cannot be imported on behalf of foreign legal entities that have representative offices and branches in the Russian Federation without special permission from the Bank of Russia.

A special procedure has been established for the import and export of cash foreign currency and currency valuables by authorized banks, which provides for compulsory insurance of foreign currency transportation and payment of fees for customs clearance.

61. General rules for the movement of goods of individuals through customs

The general rules for the movement of goods of individuals through customs are established by the Customs Code of the Russian Federation (hereinafter referred to as the LC RF) and the Regulations on the procedure for customs clearance of goods moved across the customs border of the Russian Federation by individuals for personal use, approved by Decree of the Government of the Russian Federation dated November 27, 2003 No. 715.

The declaration of goods transported by individuals in hand luggage and accompanied baggage is carried out by them when crossing the State Border of the Russian Federation.

Individuals crossing the customs border on their vehicles, as well as on a commercial vehicle or on a train, can perform customs operations without leaving their vehicles.

Customs clearance of goods transported across the customs border of the Russian Federation by individuals in accompanied baggage is carried out by customs authorities in specially designated places.

Places for customs clearance of goods transported by individuals in accompanied baggage when crossing the state border of the Russian Federation by rail, road or water transport in international passenger traffic are, as a rule, structurally separated and separate premises used for the carriage of passengers (compartment, cabin, wagon, passenger compartment of the vehicle).

The following goods are subject to declaration in writing:

▪ moved by individuals in unaccompanied baggage;

▪ sent to individuals for personal use, with the exception of goods sent by international mail;

▪ the import of which is limited or the value and (or) quantity of which exceeds the restrictions established for the movement across the customs border of goods transported across the customs border of the Russian Federation with full exemption from customs duties and taxes;

▪ the export of which is limited;

▪ mandatory written declaration upon export of goods transported across the customs border of the Russian Federation is provided for by law;

▪ vehicles.

In other cases, goods are declared orally.

Customs clearance of goods begins:

▪ in writing - from the moment of submission of the customs declaration signed by the declarant;

▪ orally - from the moment an individual declares that there are no goods in the accompanied baggage he is moving that are subject to mandatory declaration in writing.

Declaring goods orally is carried out by performing actions indicating that the carry-on baggage and accompanied baggage of an individual does not contain goods subject to declaration in writing (declaration in conclusive form). For this purpose, at checkpoints, places for the passage of individuals are arranged, specially marked in such a way that a person can choose the form of declaring goods. The passage of an individual through a specially designated place for the passage of persons who do not have goods in hand luggage or accompanied baggage that are subject to declaration in writing is considered as a statement to the customs authority that the specified person does not have goods that are subject to declaration in writing.

When declaring, the declarant submits simultaneously with the customs declaration to confirm the information declared in it:

▪ identity document (including that of a minor);

▪ a document confirming the adoption, guardianship, trusteeship of a minor;

▪ documents confirming the fact of purchase and the value of the declared goods;

▪ transport (shipment) documents;

▪ documents confirming the right to benefits in the payment of customs duties and taxes, including confirming the temporary import (export) of goods by an individual;

▪ documents confirming compliance with restrictions.

62. The value of international private law in the regulation of foreign economic activity

Of great importance in the regulation of foreign economic activity are the norms of international private law.

International private law (further - MCHP):

▪ regulates private law relations (civil law relations) arising in international life;

▪ has its own subject and method of regulation;

▪ is a branch of private law, a branch of domestic law;

▪ closely related to civil law;

▪ is closely related to international law, but is not part of it.

The subjects of relations in private international law are individuals and legal entities. The state and international organizations can participate in international non-powerful (private) relations by acquiring property, allocating borrowed funds, etc.

The specificity of these relations is the presence of a "foreign element". There are three groups of social relations, which are characterized by the presence of such an element:

▪ social relations, the subject of which is a party that is foreign or international in nature (a citizen of a foreign state, a foreign or international organization, or a foreign state);

▪ social relations, the participants of which belong to one state, but the object in connection with which the corresponding relations arise is located abroad, on the territory of a foreign state;

▪ social relations, the emergence, change or termination of which are related to a legal fact taking place abroad.

Thus, the norms of private international law govern civil, family and labor relations with a foreign or international element.

The scope of PIL includes issues of civil legal capacity and legal capacity of foreign individuals and legal entities, the state; his immunity; relations under foreign trade agreements; the rights of authors to works published abroad; labor and social status of persons who are in the territory of a foreign state

Participants in such relations can be both citizens and legal entities.

The PIL system consists of the General and Special parts.

The general part covers issues that are of methodological importance for PIL as a whole, namely: the concept, system and content of this branch of law, its sources, methods of regulation, etc.

The special part covers the right of ownership, the law of obligations, obligations from offenses, copyright, patent, family, inheritance law, labor relations, international civil procedure.

The methods of legal regulation of international private relations are indirect, referential (conflict) and direct (unified, harmonizing) ways of influencing international private relations.

The conflict rule, indicating the competent legal order, as if refers to the definition of the rights and obligations of the participants in the relationship to the law of a particular state. A conflict rule can refer to both domestic and foreign law. Therefore, the conflict method of regulation is not direct, but indirect: regulation, in fact, is carried out by the substantive rules of private law of the state that is chosen through the conflict rule. When applying this method of regulation, a set of norms is created - conflict of laws and substantive law, regulating international non-power relations.

The direct method of legal regulation makes it possible to remove the problem of collision of the norms of private law of different states. This is achieved through the creation of unified (uniform) substantive and procedural norms of various branches of private law. Such norms are directly applied to relations with a foreign element, bypassing the conflict stage - the stage of choice of law.

63. Sources of law in the field of foreign economic activity

Legal regulation of foreign economic activity is a complex legal support, consisting of interacting and interrelated legal sources of international and national character.

International sources:

1) International Treaties of two types:

▪ establishing the basis of international economic relations (trade agreements, commodity agreements, loan agreements);

▪ creating uniform (unified, harmonized) legal regulation of international commercial transactions on the basis of uniform conflict of laws and substantive rules of private law (conventions containing unified rules aimed at uniform regulation of international commercial transactions - UN Convention on Contracts for the International Sale of Sales (1980) , Ottawa Convention on International Financial Leasing (1988));

2) Decisions of international courtswhich are of great importance for the legal support of international commercial contracts. The most significant in this area is the practice of European international courts considering conflicts in the sphere of economic relations - the precedents of the Court of Justice of the European Union (Luxembourg);

3) business practices - Uniform stable rules that have developed in business practice that do not have binding legal force, but become binding on participants in a commercial transaction, provided that this circumstance is indicated in the commercial contract. Generalized business practices are the International Rules for the Unified Interpretation of Terms (INCOTERMS), which contain the basic basic terms of delivery (for example, basic terms of delivery - a typical set of obligations of the seller and buyer in international trade); unified rules and customs for documentary credits, unified rules for INCASSO, unified rules for contractual guarantees, etc.

4) Conflict rules - establish the national legal system to be applied to the obligations of the parties. Conflict rules can be contained both in an international treaty and in national legislation. The law applicable to contractual obligations is determined in two ways:

▪ the parties to the contract can independently choose the applicable law (subjective binding);

▪ if the parties have not made such a choice, the legal order most closely related to the contract (objective binding) shall be applied.

It may turn out that the legal system has several conflict of laws rules for the same legal relations. In this case, the following conflict of laws rules apply:

a) of international legal origin;

b) special legislation; c) existing at the time the legal relationship arose.

The actions of the parties to a foreign economic transaction regarding the legal support of an international commercial contract should be as follows:

▪ determination of international conventions applicable to the transaction;

▪ choice of international customs applicable to the subject of the transaction;

▪ clarification of the rules in force in the field of regional or universal integration adopted within the framework of an international organization;

▪ clarification of the positions of international courts on these issues;

▪ drafting a contract with a set of conditions necessary for the parties;

▪ clarification of the issue of the possibility of using the conflict of laws link - “autonomy of will”;

▪ clarification of the law applicable to the form of the transaction and the status of the parties;

▪ determination of mandatory norms of national law applicable to a given legal relationship;

▪ familiarization with judicial practice;

▪ choice of the judicial system in case of possible conflicts.

64. Substantive law and conflict of law rules

The rules of international private law are divided into:

▪ reference (conflict);

▪ direct action norms.

The rules of direct action are divided into:

▪ substantive and legal;

▪ procedural and legal.

Substantive law - norms that directly and directly regulate the behavior of PIL subjects, determining the content of their rights and obligations. Substantive legal norms are contained in international agreements, as well as in domestic legislation specifically designed to regulate relations with a foreign element. These standards include:

▪ regulating foreign economic activity;

▪ determining the legal status of various companies with foreign investments established on the territory of Russia;

▪ relating to the investment regime. Investment activities on the territory of the Russian Federation;

▪ determining the status of citizens in Russia abroad;

▪ defining the rights and obligations of foreign citizens and organizations in the field of civil, family and labor law.

The above norms contain a direct prescription that directly determines the rights and obligations of participants in legal relations with a foreign or international element.

Conflict rules - norms indicating the law of which state is to be applied to these relations.

A conflict rule consists of a volume and a binding. The volume indicates the type of private legal relationship with a foreign element, and the binding indicates the law (legal system) that is to be applied to this type of relationship. There are several types of bindings known to private international law:

1. personal law - binding used to establish the status of the parties to a private legal relationship:

▪ law of citizenship - the law of the state of which the participant in the private law relationship is a citizen is applied;

▪ law of residence - the law of the state in whose territory the participant in the private law relationship resides is applied.

2. Personal law for a legal entity or Law of nationality - indicates the belonging of a legal entity to the legal system of a certain state and, accordingly, its state affiliation. The nationality of a legal entity is determined by the attachment rules;

▪ according to the law of the location of the administrative center (France, Germany);

▪ according to the law of the place where the main activity is carried out (in developing countries);

▪ according to the law of the place of establishment, registration of the charter (RF; USA).

3. The law of location - means the choice of law for real legal relations and involves the application of the law of the state in whose territory the thing is located.

4. The law chosen by the person who made the transaction - "autonomy of will" means the application of the law of that state, which will be chosen by the parties-participants of a private legal relationship.

5. Law of the place of the act - the law of the state in whose territory the private law act was committed is subject to application. Also stand out:

▪ The law of the place where the contract was made - the law of the state where the contract is concluded is applied;

▪ Law of the place of performance of the contract - the law of the state where the obligation arising from the contract is subject to execution is applied;

▪ Law of the place of marriage - the law of the state in whose territory the marriage was concluded shall apply;

▪ Law of place of injury - the law of the state on whose territory the harm was caused is applied;

7. Law of the place of work - the law of the country where the labor activity is carried out is applied;

8. flag law - means the law of the state whose flag the ship is flying;

9. court law - the law of the country where the dispute is being considered shall apply to the proceedings.

65. State regulation of foreign investment

Currently, the policy of the Russian state is aimed at attracting foreign investment in the economy. Legislation on foreign investment is developing both in the form of special regulations and in the form of various rules of a public law nature, enshrined in various regulations (on currency control, tax relations, customs fees, etc.).

The main regulatory framework for regulating foreign investment is the following legislative acts: Federal Law of July 9, 1999 No. 160-FZ "On Foreign Investment in the Russian Federation"; Federal Law of February 25, 1999 No. 39-FZ "On investment activity in the Russian Federation, carried out in the form of capital investments".

The Federal Law "On Foreign Investments in the Russian Federation" defines: the main guarantees of the rights of foreign investors to investments and the income and profits received from them, as well as the conditions for the entrepreneurial activity of foreign investors on the territory of goods transported across the customs border of the Russian Federation. One of the main provisions of the law is to ensure stable conditions for the activities of foreign investors and the observance of the legal regime of foreign investment in Russia in accordance with the norms of international law and international practice of investment cooperation. In accordance with Art. 4 of the Federal Law "On Foreign Investments in the Russian Federation", the legal regime for the activities of foreign investors cannot be less favorable than the regime granted to Russian investors. The national regime for foreign investors is applied after the permission of the investment process and only in the private law sphere of relations with economic partners. In the public law sphere, a foreign investor receives his status, covered by the concept of most favored nation treatment. Law No. 160-FZ defines such important concepts as "foreign investor" and foreign investment.

There are exceptions in Russian legislation, both stimulating and restrictive. Restrictive exemptions pursue the goals of protecting the foundations of the constitutional order, morality, health, rights and legitimate interests of others, ensuring the defense and security of the country. Exemptions of a stimulating nature in the form of benefits for foreign investors are established in the interests of the socio-economic development of goods transported across the customs border of the Russian Federation. Nevertheless, the Federal Law "On Foreign Investments in the Russian Federation" declares all the main guarantees to foreign investors, including: against changes in legislation, against nationalization, expropriation and requisition; from the ban on the transfer of income in foreign currency; from refusal to provide judicial protection in the event of an investment dispute.

The federal law "On investment activity in goods transported across the customs border of the Russian Federation, carried out in the form of capital investments" determines: the legal and economic foundations for investment activities carried out in the form of capital investments on the territory of goods transported across the customs border of the Russian Federation, as well as establishes guarantees of equal protection of the rights, interests and property of subjects of investment activity carried out in the form of capital investments, regardless of the form of ownership. This law contains an important provision that determines that in the event of emergency situations occurring on the territory of goods transported across the customs border of the Russian Federation, the activities of investment activity entities that find themselves in an emergency zone are carried out in accordance with the legislation of goods transported across the customs border of the Russian Federation.

The Federal Law of August 7, 2001 No. 115-FZ "On Counteracting the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism" (as amended and supplemented by 16 November 2005).

66. Mechanism of international settlements

International settlements include payments for monetary claims and obligations arising in the course of foreign trade transactions and other relations between foreign firms, companies, organizations and individuals. This implies the selection of appropriate payment terms, forms of payment, means of payment, financial guarantees, as well as payment assurance channels. The difference between international and domestic payments is their connection with the exchange of national currencies through foreign exchange transactions. In the payment turnover, foreign currency does not act as cash, but in the form of bank and credit means of payment, such as telegraphic and postal orders, checks and bills.

mottos - means of payment in foreign currency intended for international settlements. They are implemented in the form of settlement and payment documents that circulate between correspondent banks of exporters and importers.

The need for currency exchange in international settlements is caused by objective conditions - the absence of a single currency that could act as a legal means of payment and generally recognized by all states.

A significant share in the field of international settlements falls on foreign trade payments for the supply of goods, the provision of services and the performance of work; repayment of commercial loans and execution of guarantees.

The settlement mechanism for foreign trade transactions is formed in the form of counter flows between sellers (exporters) and buyers (importers) - commodity and payment. Most often in the form of telegraphic or postal transfers and payment orders from banks to their correspondents to pay a specific amount to a specified counterparty.

The essence of the mechanism of international settlements is that importers, having received trade documents from exporters, send to the latter payment documents payable in foreign currency, which they usually sell to their national banks in exchange for the currency necessary to continue or complete operations.

Banks, in turn, send these means of payment to their correspondent banks abroad, for which amounts are collected from debtors and credited to correspondent accounts of banks that previously sent means of payment. Given that the accounts of correspondent banks are backed by foreign currency, authorized banks of the exporter can sell means of payment in various currencies to legal entities and individuals to pay monetary obligations abroad: import of goods, transport, insurance premiums, repayment of a loan and payment of interest on it .

All foreign trade settlements pass through banks by offsetting counter obligations, without paying in cash. The settlement operation consists in transferring amounts from the account of the bank that issued the payment order to the account of the bank executing this order, and then these amounts are credited to the accounts of the firms in whose favor they are transferred.

Settlements for export-import operations are of a documentary nature, i.e. are carried out on the basis of commercial documents, the list and characteristics of which are determined by the terms of foreign trade contracts. Bank customers are required to ensure the correctness and reliability of the execution of shipping documents provided to the bank for export deliveries, as well as a thorough check of payment documents issued to foreign counterparties for imports.

Participants of international settlements:

▪ representatives of the parties to commodity and financial obligations (exporters-importers and creditors-borrowers);

▪ intermediaries represented by banks (authorized and correspondents) and brokers (currency or banking).

67. Types of loans and forms of lending in foreign economic activity

Lending in international foreign trade practice is one of the tools to stimulate exporters.

Credit involves the provision of a loan in cash or commodity form on terms of repayment with the payment of a certain percentage. Exporters, importers, banks and other financial and credit institutions and the state act as creditors of foreign trade transactions.

The commercial benefit of lending for the exporter is determined by:

1) acceleration of sales;

2) the degree of increase in the volume of supplies of goods;

3) the cost of export credits and the possibility of covering the costs of lending at the expense of the proceeds received.

For importers, a frequent and acceptable variant of foreign trade transactions is a combination of cash and credit purchases.

Loans are classified according to various criteria that characterize certain aspects of the credit relations of their participants:

▪ by type of loan - commercial, banking, commodity, investment, government, brokerage;

▪ by loan terms - short-term, medium-term, long-term;

▪ by method of provision - advances, deferred payment, installment payment;

▪ according to the method of coverage - partial and complete;

▪ by method of repayment - bills of exchange, acceptance;

▪ for the intended purpose - to complete export production, for storage, warehousing;

▪ according to the terms of sale - cash, acceptance;

▪ by method of security - secured, unsecured (form);

▪ by target function - traditional and non-traditional;

▪ traditional - commercial, banking, commodity, branded;

▪ non-traditional - factoring, forfaiting;

▪ according to the form of provision:

▪ by the exporter to the importer - branded (bill of exchange, credit on an open account), bank (acceptance, acceptance-reimbursement);

▪ importer to exporter - commercial (purchaser advances, deposits), banking (commodity loans, loans on current accounts).

commercial loan - lending by the exporter to the importer in several forms:

▪ in commodity form, in the form of deferred payment for goods sold;

▪ in the form of cash loans.

Bank loan - issuance of cash loans to exporters and importers at the expense of the bank itself.

Commercial lending importers on the part of exporters is carried out in two forms: a bill of exchange or an open account.

In case of bill lending, the importer accepts the draft drawn up on him by the exporter, i.e. confirms the payment of the bill in full and within the specified period, against the transfer to him by the bank of the commodity documents sent for collection.

Acceptance - consent to payment or guarantee of payment for commodity, financial, settlement documents or goods. Draft - bill of exchange.

Collection - transactions of banks with financial or commercial documents to obtain acceptance or payment.

Open account system involves the mutual opening of correspondent bank accounts by counterparties until the moment of the transaction, and the subsequent process of repayment of the payment involves the entry (issue) by the supplier to the buyer's account of the amount corresponding to the delivery at the time of shipment of the goods. Settlement is provided by bank transfer.

Forms of bank lending importers are: accounting of bills, loans secured by purchased goods, acceptance lending, acceptance-reimbursement credit.

Commercial lending to exporters is carried out in the form of buyer advances and bank guarantees.

Forms of bank lending to exporters are: accounting of drafts (bills); issuance of commodity loans, credits on current (current) accounts.

68. Leasing as a form of lending to foreign economic activity

Leasing is a promising form of lending to foreign economic activity.

Leasing is a long-term lease in which the lessor retains ownership of the object of the leasing transaction, while the latter is used by the lessee in accordance with the target settings.

According to the definition given in the Federal Law of October 29, 1998 No. 164, "On Leasing" Leasing - a set of economic and legal relations arising in connection with the implementation of a leasing agreement, including the acquisition of a leased asset.

Leasing agreement - an agreement according to which the lessor (hereinafter referred to as the lessor) undertakes to acquire ownership of the property indicated by the lessee (hereinafter referred to as the lessee) from a seller determined by him and provide this property to the lessee for a fee for temporary possession and use. The leasing agreement may provide that the choice of the seller and the acquired property is carried out by the lessor.

Leasing activity - a type of investment activity for the acquisition of property and its transfer to leasing.

In foreign practice, leasing as one of the forms of attracting investment resources on favorable terms is used quite widely. In Russia, leasing transactions have not yet become widespread. However, in the late 90s. the number of leasing companies in Russia has increased significantly. However, Russian industrial companies generally do not use leased equipment. The share of leasing in the total investment in the Russian economy is only a few percent.

Meanwhile, leasing could become one of the channels for the flow of investment resources for the modernization of the Russian economy. It is especially attractive for small and medium-sized businesses, where they can get a bank loan on acceptable terms.

The advantages of leasing over a conventional loan are that it involves lending the full value of the transferred property. Meanwhile, with the usual form of credit, the company must provide a certain part of the investment resources at its own expense to expand its activities. The problems of concluding a leasing agreement are also easier to solve. Since the lessor retains ownership of the object of leasing during the entire term of the leasing contract, in principle, no additional guarantees are required for the return of the property transferred under leasing. It is also important that the lessee does not bear the risk of physical and obsolescence of the equipment.

Despite the obvious advantages of using the leasing form of attracting investment resources, the prospects for its development in Russia seem to be very modest, since there are problems associated with both the implementation of external leasing and the peculiarities of Russian business practice.

In foreign practice, the share of external leasing is 20% of the total volume of leasing operations. Difficulties faced by counterparties in a leasing transaction located in different countries are associated with additional risks, in particular political and foreign exchange.

In Russia, the unfavorable investment climate and the underdevelopment of the legislative framework create additional difficulties for the widespread use of leasing and other modern forms of lending to foreign economic activity. Some provisions of the Federal Law "On Leasing" are considered to be contrary to the Civil Code of the Russian Federation. Improving the legal support for the modernization of the national economy can play a positive role and expand the scope of leasing.

69. Positions of the currency terms of the contract

Monetary and financial conditions of the contract include the principles and forms of settlements between the exporter and importer, the choice of the currency of price and payment, the system of insurance against the risk of currency losses and various kinds of guarantees against non-payment or its unreasonable delay.

The currency terms of the contract are inextricably linked with its main content (quantity, quality, range of products supplied, delivery period) and imply, first of all, a reasonable choice of the currency in which the price will be determined and payment will be made.

To fix the price in the contract, any of the FCC of the importer or a third country, which is used in international settlements, is used. The price currency is set on the basis of interstate and trade agreements between countries, and depending on the methods of selling specific goods on the world market (through international exchanges and auctions).

When choosing the expected price currency, it is necessary to strive to reduce the possible currency conversion when making a payment, which is achieved by fixing the price and payment in the same currency. International practice provides for an option that involves the use of the wire transfer rate (or the seller's rate) in the country in whose currency the payment is made, as more favorable for the exporter, and the average rate of the seller and buyer (arithmetic mean) when converting currencies.

Currency risk - possible losses caused by a change in the real value of a payment denominated in a foreign currency due to fluctuations in its exchange rate. Distinguish exchange rate currency risks (losses due to fluctuations in exchange rates) and inflationary (depreciation of currencies as a result of inflation).

One of the ways to neutralize currency risks is to reduce the time between the conclusion of a transaction and the payment.

Special measures - protective currency clauses.

Protective clauses - ways to insure currency risks. They are based on the principles of linking the amount of payments with changes in the foreign exchange and commodity markets and are aimed at maintaining the content of the settlement obligation expressed in a specific currency.

Currency reservations - a condition included in the text of the contract, according to which the amount of the payment changes in proportion to the change in the exchange rate of the payment currency in relation to the exchange rate of the reservation currency. They can be:

1. Unilateral - protect the interests of only one of the parties, provide for the recalculation of the payment amount only in the event of an increase (or decrease) in the exchange rate;

2. Bilateral - provide for the recalculation of the amount of payment in the event of a change in the exchange rate and apply to both partners of a foreign trade transaction;

3. Direct (based on the current exchange rate) - are used when the currency of the price and payment coincide, making the price of the goods and the amount of payment dependent on the change in the exchange rate of another, more stable currency (reservation currency);

4. Indirect (based on the current exchange rate) - are used when the export price is fixed in a more stable currency, and the subsequent payment is in a weaker currency;

5. Index - focused on changing the amount of payment depending on the movement of the general (or individual) price index.

6. Revision clauses of the contract price - provide for the revision of the contract price in the event of a change in the exchange rate, prices that go beyond the limits of its fluctuation established by the counterparties.

Protective forms against depreciation of currencies are some types of foreign trade and foreign exchange transactions - compensation, barter, as well as futures, forward transactions and currency options.

70. Forms of foreign trade settlements

Расчеты represent obligations to provide a monetary equivalent for the actions performed under an international transaction on the terms agreed in the contract.

Foreign trade settlements include payments on financial obligations arising in the course of foreign trade activities of enterprises, companies and firms.

Financial conditions contracts include four elements: types of payment and means of payment, forms of payment, financial guarantees.

under the payment form understand the terms of payment, which have specific features regarding the procedure for crediting funds to the account of the creditor, the types of payment documents used, as well as the procedure for document flow.

The terms of payment may provide for payment in cash and negotiable instruments (securities).

Settlements in cash are made by bank transfer, letter of credit, collection order.

Банковский перевод - a form of settlement, which is an order to the bank to pay the amount from the account and transfer it to the bank specified in the transaction. There are three parties involved in a bank transfer operation: the applicant from whom the transfer order is issued, the bank that received this order and the recipient of the funds (beneficiary). Operations to transfer funds abroad are regulated by international banking customs (customs). Bank transfers can be made in the form of an advance payment against the fulfillment of obligations under the contract.

Documentary letter of credit - a formalized agreement under which the bank, on the basis of the application of its client, undertakes to open a loan in favor of another person (beneficiary) against title documents. Differ revocable letters of credit - may be changed or canceled at any time by the issuing bank at the direction of the applicant of the letter of credit, even without prior notice to the beneficiary, and irrevocable letters of credit - subject to the provision of the necessary documents and compliance with all requirements, constitute a firm payment obligation of the issuing bank.

RџSЂRё collection form settlements, the bank, on behalf of the exporter, receives payment from the importer for the goods sent to its address and transfers the funds received to the exporter's account.

A negotiable document, which is a means of settlement for a foreign trade transaction, has two qualifying features:

1) contains an unconditional order to pay a certain amount of money;

2) payable upon presentation or order.

Negotiable documents are a type of securities and are divided into two types of bills and checks.

Bill - a document drawn up in the form prescribed by law and containing an unconditional abstract monetary obligation.

Promissory note represents an unconditional obligation to pay a certain amount of money to the holder of the bill at maturity.

Bill of exchange (draft) contains a written order of the holder of the bill, addressed to the payer on the payment of the amount of money specified in the bill to a third party - the first holder of the bill.

Check - this is a written order that must be issued in a certain form and directly, and is unconditionally payable upon presentation and in the amount indicated on it.

Negotiable documents related to monetary obligations include certificate of deposit - a written certificate of the credit institution on the deposit of funds, certifying the right of the depositor to receive the deposit. Certificates of Deposit may be transferred and sold to third parties. In some countries, certificates of deposit are accepted for tax purposes.

71. Letter of credit in the practice of foreign economic activity in Russia

The letter of credit form of payment provides for the obligation of the buyer to open a letter of credit (through non-cash payments) for a specific amount in favor of the seller in the issuing bank by the date established by the contract.

The procedure for making settlements using a letter of credit is determined by the instruction of the applicant represented by the importer to the address of his authorized bank, guided by the international Uniform rules and customs for documentary letters of credit, with a corresponding note on the letter of credit form confirming the acceptance of these rules by this bank.

The use of letters of credit by Russian participants in foreign economic activity is actively carried out in the area of financing import operations. Financing of import operations can be carried out in different ways: from commercial lending to the opening of specialized credit lines. The most common way to finance imports in Russia has become the provision of a loan in the form of a documentary letter of credit.

In its purest form, a letter of credit is one of the forms of settlement under import contracts, which ensures timely and full payment. Most often, a letter of credit is used in barter, compensation and counter transactions, as part of foreign exchange transactions.

By providing a letter of credit, the importer's bank undertakes to pay the seller the amount specified in the contract after the latter submits the previously agreed documents to its bank in a timely manner. If the contract between the importer and the seller provides for a deferred payment, the letter of credit acts as a credit instrument.

The advantages of the letter of credit form of payment for Russian importers is that the letter of credit is much cheaper than the often required XNUMX% prepayment. The cost of its issuance and confirmation by a first-class bank is significantly reduced.

Special programs for financing foreign trade transactions created in the system of commercial banks in Russia provide preferential terms for the import of either a certain product, or for the import of products from a specific manufacturing country, and are also focused on a specific borrower. Such programs are supported by the governments of interested countries or international financial organizations. In order to use them, it is enough for a Russian importer to agree with his supplier on the use of a letter of credit with deferred payment. Banks, being authorized for such special programs, provide their customers with the most favorable conditions for obtaining a loan, interest rates, terms of repayment and security.

The letter of credit form of import financing reduces the risk of lending operations.

At first, payment is made after receipt of shipping documents, i.е. after the actual arrival of the goods of the agreed quality within the terms stipulated by the contract.

Secondly, the possibility of misuse of funds is minimized - the amount of the loan provided is not issued directly to the importer, but serves as a guarantee of the buyer's solvency and timely payment.

Thirdly, low interest rates increase the borrower's ability to sell goods in a short time and pay off the bank, which also minimizes the risk of loan default.

In addition, the supplier's bank accepts, for example, SBS bills or funds on deposit in major world currencies as collateral for letters of credit, which the importer must provide, and this allows the importer to receive additional income.

72. Types of world commodity markets

The main criterion for classifying the main types of world commodity markets is the nature and degree of freedom of competition. Based on this criterion, the following types of markets are distinguished:

▪ a market of completely (free) competition;

▪ “pure” monopoly market;

▪ market of monopolistic competition;

▪ oligopoly market (competitive market of few suppliers).

characteristic features market of perfect (free) competition are: a significant number of competing sellers and buyers; the relative homogeneity of products supplied to a given market. In the process of competition between the subjects of this market, a kind of "shocking" of prices takes place, as a result of which they are set at a certain level. Exporters in such a situation go for a discount in price, while benefiting from an increase in total sales.

Specificity pure monopoly market consists in the fact that one supplier of this product dominates here, which is a monopolist. He dictates prices in the market and changes them, combining these operations with corresponding changes in the volume of sales of goods. At the same time, in practice, the seller-monopolist is forced to proceed not from the maximum, but from a certain optimal price, which is formed taking into account a wide range of pricing factors.

Monopolistic competition market involves the coexistence of several monopoly firms. At the same time, each of these firms produces products somewhat different from the products of competing firms. Thus, a situation arises when buyers will not necessarily start buying goods from other firms in the event of a slight increase in prices for them from this monopoly firm. Differentiation of goods in this situation makes the firm a monopoly on a special variety of the same type of product.

The monopolistic competition model assumes that a firm accepts competitors' prices as given, thereby ignoring the impact of its own pricing decisions on the pricing policies of other producers.

The model of monopolistic competition implies that although each firm actually competes with others, it can, to a certain extent, behave like a monopolist.

In real economic practice, such markets are influenced by the processes of diversification of the activities of firms that seek to expand the range of goods they produce and sell and penetrate new markets. Competition is also growing from firms producing so-called substitute goods (goods that can replace others, such as plastics and metals, wool and chemical fibers).

On the oligopolistic In the market, there is competition from a few supplier firms that essentially divide large segments of the market. As a rule, at the same time, firms enter into appropriate agreements with each other. In some cases, such agreements are concluded with the government authorities of those countries in whose markets the firms operate. The form associated with oligopolistic markets is a cartel - an agreement that establishes obligations for all participating firms in terms of production and sales volumes, the share (quota) of each of the participants in the total volume of production and sales of products, prices, conditions for hiring labor, exchange patents. Cartels form cartel prices, which allow the parties to the agreement, while maintaining high profitability, to maintain and strengthen their presence in these markets. The international cartel is OPEC - the Organization of Petroleum Exporting Countries, which periodically makes decisions to reduce or increase volumes (quotas) of oil production.

73. Value added tax on the export of certain works and services, the procedure for calculating and paying

For exported goods and services, value added tax is levied at a zero rate. So, in accordance with Art. 164 of the Tax Code of the Russian Federation, taxation is carried out at a tax rate of 0 percent when selling:

1) works (services) directly related to the production and sale of goods exported under the customs regime of export.

2) works (services) for accompanying, transporting, loading and reloading goods exported outside the territory of the Russian Federation and imported into the Russian Federation, performed by Russian carriers, and other similar works (services), as well as works (services) for processing goods placed under customs regimes for the processing of goods in the customs territory and under customs control;

3) works (services) directly related to the carriage (transportation) through the customs territory of the Russian Federation of goods placed under the customs regime of transit through the said territory;

4) services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage are located outside the territory of the Russian Federation, when arranging transport on the basis of uniform international shipping documents;

5) goods (works, services) for official use by foreign diplomatic and equivalent missions or for personal use by the diplomatic or administrative and technical staff of these missions, including their family members living with them.

Taxpayers applying a zero rate are reimbursed from the budget for the amount of tax paid by them when purchasing goods (works, services) used in the production of zero-rate products (goods, works, services). Reimbursement occurs by returning or offsetting the paid amounts of tax based on the decision of the tax authority, to which the taxpayer submits a separate declaration.

When implementing works (services), to confirm the validity of applying the 0 percent tax rate, the following documents are submitted to the tax authorities:

1) a contract (copy) of the taxpayer with a foreign or Russian person for the performance of the said works (services);

2) a bank statement confirming the actual receipt of proceeds from a foreign or Russian person - the buyer of the specified works (services) to the taxpayer's account in a Russian bank.

3) a customs declaration (copy) with marks of the Russian customs authority that released the goods under the customs regime of export or transit, and of the border customs authority through which the goods were exported outside the customs territory of the Russian Federation;

4) copies of transport, shipping and (or) other documents confirming the export of goods outside the customs territory of the Russian Federation (importation of goods into the customs territory of the Russian Federation);

The above documents (copies) are submitted by taxpayers to confirm the validity of applying the 0 percent tax rate, no later than 180 days from the date of registration by regional customs authorities of the cargo customs declaration for the export of goods under the customs regime of export or transit (customs declaration for the export of supplies under the customs regime supply movements).

If, after 180 days from the date of release of goods by regional customs authorities in the export or transit regime, the taxpayer has not submitted the specified documents (their copies), the specified operations for the sale of goods (performance of work, provision of services) are subject to taxation at the rates of 10% or 18%, respectively. If subsequently the taxpayer submits documents (copies thereof) to the tax authorities justifying the application of the tax rate of 0 percent, the paid amounts of tax shall be refunded to the taxpayer.

74. Licensing of the import of weapons

Currently, Federal Law No. 19-FZ of July 1998, 114 "On Military-Technical Cooperation of the Russian Federation with Foreign States" is in force. This Law establishes the principles of state policy in the field of military-technical cooperation of the Russian Federation with foreign states, the legal and organizational foundations for the activities of state authorities of the Russian Federation, state regulation and financing of work in the field of military-technical cooperation, establishes the procedure for participation in the implementation of military-technical cooperation developers, manufacturers of military products and other subjects of military-technical cooperation and determines their rights in this area. In accordance with the Decree of the President of the Russian Federation of September 10, 2005 No. 1062 "Issues of military-technical cooperation of the Russian Federation with foreign states", a number of provisions were approved, including the Regulation on the procedure for licensing in the Russian Federation the import and export of military products (hereinafter - Position).

The regulation establishes the procedure for issuing licenses for import into the Russian Federation, including the temporary import of military products, which are subject to control and are carried out under licenses.

Licenses for the import and export of military products are issued by the Federal Service for Military-Technical Cooperation.

Licenses are issued only to a state intermediary - a specialized federal state unitary enterprise formed by decision of the President of the Russian Federation, and organizations - developers and manufacturers of military products that have received, in the prescribed manner, the right to carry out foreign trade activities in relation to military products.

To obtain a license, the applicant organization submits the following documents to the Federal Service for Military-Technical Cooperation:

▪ statement;

▪ a copy of the contract or an extract from the contract with a foreign customer;

▪ a copy of the agreement between the applicant organization and the organization - developer and manufacturer of military products;

▪ documents confirming the settlement with the Ministry of Justice of the Russian Federation of issues of legal protection of the interests of the state in the process of transferring to foreign customers and their use of the results of research, development and technological work for military purposes, which are contained in the military products intended for transfer and the rights to which belong to the Russian Federation;

▪ end-user certificate - a document legalized in the prescribed manner, containing the obligations of an authorized body of a foreign state to use military products exported from the Russian Federation only for the stated purposes and not to allow their re-export or transfer to third countries without the consent of the Russian Federation;

▪ a copy of the permit for a foreign organization to carry out foreign trade activities in relation to military products;

▪ documents confirming the authority of a foreign organization to conclude a contract with the applicant organization.

An application for the import of military products must be approved by the Ministry of Defense within 5 working days of the day the application is received. The export of military products carried out for its demonstration at international exhibitions and shows does not require coordination.

If the approval of the application for a license or the issuance of a reasoned opinion on the refusal to approve it within the specified time period is not carried out, then the application for a license is considered agreed.

The license is issued to the applicant organization within a period not exceeding 5 working days from the date of receipt by the Federal Service for Military-Technical Cooperation.

75. The contingent of quotas and licensed goods in Russia

Regulations on the formation and maintenance of the federal bank of issued licenses, approved by the Decree of the Government of the Russian Federation of June 9, 2005 No. 364 establishes the procedure for the formation and maintenance of the federal bank of issued licenses. The Federal Bank of Issued Licenses is formed by the Ministry of Economic Development and Trade of the Russian Federation.

In accordance with the Register of Licensed Goods, the contingent of goods that require a license to import includes: radioactive substances and products based on them; explosives, explosives and pyrotechnic products; narcotic drugs, psychotropic substances, potent and poisonous substances; means of protecting information (including encryption equipment, parts for encryption equipment and software packages for encryption); medicines and pharmaceutical substances used for medical purposes; medicinal products used in veterinary medicine; ozone-depleting substances and products containing them; (Basel Convention); plant protection chemicals; ethanol; vodka; strong alcoholic drinks (strength more than 28%); carpets and textile floor coverings originating in the EU; sturgeon species of fish and products from them, including caviar; special technical means intended for secretly obtaining information, the import and export of which are subject to licensing; forms of printed products protected from forgery, including forms of securities.

The list of goods for which a license is required for export is as follows: radioactive substances and products based on them; explosives, explosives and pyrotechnic products; precious stones, precious metals; narcotic drugs, psychotropic substances, potent and poisonous substances; means of protecting information (including encryption equipment, parts for encryption equipment and software packages for encryption; ozone-depleting substances and products containing them; hazardous waste (Basel Convention); wild animals; wild plants, ivory, horns, hooves, corals and similar materials; medicinal raw materials of plant and animal origin; fish, crustaceans, mollusks and other invertebrates, developing caviar, milk (sperm) of sturgeon, salmon and partial fish (only live); collection materials on mineralogy and paleontology, semiprecious stones and products from them; information about subsoil by regions and deposits of fuel and energy and mineral raw materials located on the territory of the Russian Federation and within the continental shelf and maritime economic zone of the Russian Federation; refined gold and silver; skins of cattle, sheep skins, other raw skins; sturgeon species of fish and products from them, including I caviar; timber of valuable species; raw materials of non-ferrous metals containing precious metals; special technical means intended for secretly obtaining information, the import and export of which are subject to licensing; molasses starch.

In accordance with the Register of Quota Commodities, quotas are set for the import of the following foodstuffs: poultry meat; meat of cattle (ice cream); meat of cattle (fresh or chilled); pork.

The list of goods subject to export quotas includes: natural diamonds (rough diamonds); raw precious metals, platinum and platinum group metals; raw precious metals (nuggets); raw materials of non-ferrous metals containing precious metals.

76. Export control in Russia, main purpose and scope

Currently, the Russian Federation has Federal Law No. 18-FZ of July 1999, 183 "On Export Control" (as amended and supplemented on July 18, 2005). This law establishes the principles for the implementation of state policy, the legal basis for the activities of state authorities of the Russian Federation in the field of export control, and also determines the rights, duties and responsibilities of participants in foreign economic activity.

The Federal Law "On Export Control" contains a definition of foreign economic activity, which is understood as foreign trade, investment activity, industrial cooperation, in the field of international exchange of goods, information, works, services, results of intellectual activity, including exclusive rights to them (intellectual property) .

Export control - a set of measures that ensure the implementation of the procedure established by the legislation of the Russian Federation for the implementation of foreign economic activity in relation to goods, information, works, services, results of intellectual activity that can be used in the creation of weapons of mass destruction, their means of delivery, other types of weapons and military equipment.

Objectives of export control:

▪ protection of the interests of the Russian Federation;

▪ implementation of the requirements of international treaties of the Russian Federation in the field of non-proliferation of weapons of mass destruction, their means of delivery, as well as in the field of control over the export of military and dual-use products;

▪ creating conditions for the integration of the economy of the Russian Federation into the world economy.

In order to ensure the implementation of the state policy in the field of export control, as well as to coordinate the activities of federal executive bodies and the organizational and methodological management of export control work in the Russian Federation, the Export Control Commission of the Russian Federation was established.

Export control is carried out by a specially authorized federal executive body - the Ministry of Economic Development of Russia.

Export control in the Russian Federation is carried out through the methods of legal regulation of foreign economic activity, including:

1) identification of controlled goods and technologies, that is, establishing the conformity of specific raw materials, materials, equipment, scientific and technical information, works, services, results of intellectual activity that are objects of foreign economic operations, goods and technologies included in the lists (lists) of controlled goods and technologies;

2) an authorization procedure for carrying out foreign economic transactions with controlled goods and technologies, providing for licensing or another form of their state regulation;

3) customs control and customs clearance of the export of controlled goods and technologies from the Russian Federation in accordance with the legislation of the Russian Federation on customs affairs;

4) the application of state coercion measures (sanctions) in relation to persons who have violated the procedure established by the regulatory legal acts of the Russian Federation for carrying out foreign economic activity in relation to goods, information, works, services, results of intellectual activity that can be used in the creation of weapons of mass destruction, means of their delivery, other types of weapons and military equipment, or attempted to commit such actions.

Foreign economic transactions involving the transfer of controlled goods and technologies to a foreign entity are subject to licensing. Decrees of the President of the Russian Federation approve lists of goods and technologies, the customs clearance of which is carried out only on condition of presentation of licenses issued by the Ministry of Economic Development of Russia.

77. Special control of export and import of nuclear materials, technologies and equipment in Russia

In accordance with the Federal Law of July 18, 1999 No. 183-FZ "On Export Control" export control - a set of measures that ensure the implementation of the established procedure for the implementation of foreign economic activity in relation to goods, information, works, services, results of intellectual activity that can be used in the creation of weapons of mass destruction, their means of delivery, other types of weapons and military equipment.

Weapons of mass destruction - nuclear, chemical, bacteriological (biological) and toxin weapons.

Controlled goods and technologies - raw materials, materials, equipment, scientific and technical information, works, services, results of intellectual activity, which, due to their characteristics and properties, can make a significant contribution to the creation of weapons of mass destruction, their delivery vehicles, other types of weapons and military equipment.

Regulation of foreign economic activity in relation to goods, information, works, services, results of intellectual activity that can be used in the creation of weapons of mass destruction, their means of delivery, other types of weapons and military equipment is carried out in accordance with Chapter III of the Federal Law "On Export Control" .

Foreign economic transactions involving the transfer of controlled goods and technologies to a foreign entity are made in the presence of a written obligation of the foreign entity that these goods and technologies will not be used to create weapons of mass destruction and their means of delivery.

Russian persons are prohibited from concluding and making foreign economic transactions with goods if such persons are reliably aware that these goods will be used by a foreign state or a foreign person for the purpose of creating weapons of mass destruction and their means of delivery.

Foreign economic transactions with goods subject to export control are subject to state expertise. State expertise is carried out by federal executive authorities and consists in the analysis of documents and information related to a foreign economic transaction in order to determine its compliance with the international obligations of the Russian Federation, state interests and environmental safety requirements.

For consideration of an application for a license or permit and execution of such a license or permit, a fixed fee is charged, the amount of which is credited to the federal budget.

The issued license or permit may be used by their legal owner only for the performance of that foreign economic operation with goods for which they were issued.

A license or permit may be revoked without prior notice or suspended by the issuing government agency if:

▪ provision by the owner of the relevant application;

▪ liquidation of the legal entity to which the license or permit was issued;

▪ violation by the owner of the requirements and conditions of the license or permit;

▪ violation by the owner of the legislation of the Russian Federation;

▪ illegality of the decision to issue a license or permit.

The decision to suspend the validity of a license or to cancel it is brought to the license holder not later than three days from the date of such a decision.

78. Unified system of expert assessment of the quantity, quality and price of products exported from Russia

The purpose of the expert evaluation of goods is to ensure the equal position of Russian exporters in the world market, the timely and full receipt of foreign exchange earnings and the protection of their other legitimate interests, as well as to prevent claims regarding the quantity and quality of Russian goods and increase their competitiveness.

Expert assessment of the quantity and quality of goods is carried out by independent inspection organizations that have been accredited for technical competence in the field of ensuring the uniformity of measurements and admitted by the Ministry of Economic Development of Russia to the Unified System for Expert Assessment of the Quantity and Quality of Exported Goods (hereinafter referred to as the Unified System).

An expert assessment of the quantity and quality of the exported goods is carried out to determine whether the actual quantity and quality of the goods intended for shipment, or arrived at the recipient, correspond to the quantity and quality specified in the contract and / or in the shipping documents.

An expert assessment of the quantity and quality of exported goods can be carried out at the following stages:

▪ formation of a batch of goods;

▪ loading operations to send goods to the buyer (customer, recipient);

▪ reloading works;

▪ acceptance of goods upon their arrival to the buyer (customer, recipient) or in other cases at the request of the Customer.

When examining the quantity of goods, the Authorized Inspection Organization checks:

▪ strict adherence to the rules of packaging and packaging of products, labeling and sealing of individual places;

▪ the exact quantity of products shipped (weight, number of pieces: boxes, bundles, bales, packs, etc.);

▪ the contents of each container, in accordance with standards, technical specifications, special delivery conditions, other mandatory rules or agreement, packaging label, bale card, etc., indicating the name and quantity of products located in this container.

An expert assessment of the quantity of goods is carried out on the basis of international, internationally recognized and Russian legal and regulatory documents.

When examining the quality of the goods, the compliance of the characteristics and properties of the goods with the requirements and standards established for this product in the contract and / or in the shipping documents and documents for its delivery is determined.

When an expert assessment of the quality of the goods, in agreement with the Applicant, an additional examination of the conditions may be carried out:

▪ storage of goods with the supplier (exporter);

▪ performing loading and unloading operations;

▪ transportation of goods, as well as other conditions that may affect the quality of the goods.

The examination is carried out in the presence of at least two responsible persons: one - from the applicant and one - from the carrier.

Based on the results of the examination, an Act and a Test Report on the quantity and quality of the goods are drawn up, which are signed by the expert of the Authorized Inspection Organization who carried out the inspection and representatives of the parties.

The Act and the Test Report are mandatory primary documents for the preparation of the Inspection Report and are stored in the Authorized Inspection Organization for 3 years.

If a discrepancy is found between the actual quantity or quality of the goods and that specified in the contract and / or in the shipping documents, this is reflected in the Act and the Test Report.

The inspection report, drawn up in the prescribed manner, is transferred to the Applicant in the required number of copies, and in addition, at the request of the Applicant, it may be transferred to the legal representative of the buyer.

79. Methods of repayment for a commercial loan

International practice has developed standard forms and methods for the return of payment when lending to foreign trade transactions.

The main ways to secure payment on commercial loans:

▪ urgent and accepted drafts;

▪ documentary letters of credit;

▪ bank guarantees.

Most often, when lending to foreign trade transactions, a bill of exchange form is used.

A bill of exchange is a written promissory note of the established form, which gives its owner (bill holder) the right to demand from the person who signed this obligation (bill drawer) the payment of the specified amount by a specific date. A bill of exchange refers to securities, and is most often used as a means of payment for long-term loans. When a bill of exchange is transferred by its owner in favor of another person, a special endorsement is made on the reverse side - an endorsement.

In foreign trade settlements, two forms of a bill are used:

▪ promissory note - a debt obligation of the drawer to pay the amount specified in the bill to another person - the holder of the bill

▪ bill of exchange (urgent bill of exchange) - an unconditional offer of the drawer, addressed to the debtor (drawee) to pay at the appointed time to a third party - the recipient (recipient of funds under a bill of exchange) - the stipulated amount.

Acceptance - consent of the drawee to make payment to the drawee. The drawer has the right to confirm the payment of only part of the amount, i.e. make a partial acceptance.

Terms of acceptance of bills of exchange by the importer are stipulated in contracts along with sanctions in case of their violation, including the suspension of further deliveries.

Negotiation of bills of exchange - purchase of bills of exchange, i.e. the desire of the exporter to quickly turn over his capital.

A documentary letter of credit opened by the importer's bank for the full amount of the value of the goods sold on credit terms is the most advantageous form of securing the return of payment on commercial loans for the exporter. Such letters of credit contain the obligation of the bank to make payment when due, to accept the draft and pay for it, and to negotiate the draft issued by the exporter to the importer.

Providing guarantees for a commercial loan is one of the conditions for credit operations in foreign trade transactions.

Forms of guarantees: guarantees of correspondent banks, bank avals, banker's acceptances, guarantees.

Bank guarantee - the obligation to make payment upon the occurrence of the guarantee conditions fixed in the letter of guarantee. Bank payment can be both unconditional (payment on demand) and conditional (depending on any circumstances) character.

Bill of exchange (guarantee) on responsibility to the owner of the bill for the fulfillment of the conditions assumed (aval) of the bank is a fairly accessible form of guarantee of credit payments.

Bank aval issued for each of the bills separately. Only bills of exchange payable after a certain period of time, but not intended for payment on demand, can be avalized. The correctness of making aval, acceptance in foreign trade transactions, the nature and scope of responsibility of the avalist is determined by the law of the aval country.

banker's acceptance - consent to payment or its guarantee from first-class banks.

Regular letter of credit - the obligation of the issuing bank, giving the beneficiary (recipient) a guarantee to make payment within the specified amounts if the importer fails to fulfill its obligations under the main contract against the provision of documents by the recipient.

Down payments and company guarantees give the exporter the opportunity to recover the losses, and return the balance to the buyer.

Company guarantees are issued by large companies for the obligations of buyers.

80. Criteria for choosing forms of foreign trade settlements

The main forms of payment for foreign trade transactions with foreign partners must be subject to the main commercial purpose of the contract. Therefore, the preparation and negotiation of the contract should be based on careful calculation, excluding an excessive increase in individual risk components.

One of the complex problems in the commercial practice of enterprises is to ensure the break-even of foreign trade activities, which is associated with an increased risk that accompanies the settlement and financial side of export-import operations.

The fulfillment of financial obligations between foreign partners, which are part of the terms of a foreign trade transaction, is largely determined by the form of selected settlements and the procedure for their execution, which are subject to international practice, and also depend on the nature of monetary and financial restrictions in the domestic market of the country where trading partners are located.

Violation of international rules and customs in the implementation of foreign trade settlements leads to protracted negotiations, significant financial costs and is associated with great difficulties in the event that the counterparty's claim is satisfied in court or arbitration.

From the point of view of the profitability of using the forms of payment for the exporter (in descending order), the profitability should be highlighted:

▪ advance transfer (prepayment);

▪ letter of credit;

▪ collection;

▪ bank transfer.

Profitability is considered from the standpoint of a higher degree of guarantee. Advance transfer and letter of credit have a higher degree of guarantee for the timeliness of payment, and for the full amount of the payment, but they are technically complex in terms of implementation processes. The collection form and bank transfer are easier to use technically, but the degree of their guarantee is lower. A bank transfer has the weakest degree of guarantee.

From the point of view of the importer, the most advantageous forms of foreign trade settlements are as follows:

▪ subsequent transfer (payment after receiving the goods);

▪ collection with preliminary acceptance.

They are simpler in technical execution and financially cheaper for the importer. The most expensive form of payment is a letter of credit. It has an advantage over others in a number of ways:

▪ a letter of credit is much cheaper than an advance transfer (for the exporter);

▪ the cost of issuing a letter of credit and confirming it with a first-class bank, as well as the rate for a loan in the form of a documentary letter of credit is much lower than the commercial lending rate;

▪ the seller, thanks to reliable security and guaranteed execution of payment, is much more willing to negotiate and reduce export prices or even defer payment, which is more profitable for the importer;

▪ the importer has the opportunity for financial modeling, since working capital is not diverted, but, on the contrary, can bring a certain part of the income;

▪ a certain degree of convenience for both the importer and the exporter;

▪ a letter of credit reduces the risks characteristic of foreign trade transactions:

▪ if there is confirmation or participation of a “third” first-class bank;

▪ a letter of credit is a less conflicting form of payment;

▪ Letter of credit is used most often where there is an intermediary.

Letter of credit takes place in barter, offset and counter transactions, as part of foreign exchange transactions, which in this case are used to finance international trade transactions. Most often within the framework of trade in raw materials, but not through exchange trade, but through counter trade; they are designed to convert the settlement currency into the clearing currency. In such transactions, as a rule, there is a dealer who receives a certain commission.

81. The role of banks in the settlement system in foreign economic activity

The conduct of financial transactions in the field of foreign economic activity and the procedure for their registration depend primarily on international practice. The complexity of the correct conduct of foreign trade settlements for participants in foreign economic activity in Russia lies in the discrepancy between domestic practice and that adopted in other countries, which, however, does not exempt them from the implementation of unified international rules in settlements for foreign trade transactions, on the contrary, it forces them to take into account the existing modifications in order to optimal choice of specific monetary and financial conditions.

The strongest impact on the banking system is exerted by central banks (federal, national), which have certain government powers and currency levers for these purposes: maneuvering reserves, discount rates, government securities. They provide settlements under international trade, credit, payment and other agreements of the state; carry out currency control, issue of banknotes, intervention in the domestic currency markets; form relationships with other banks, attracting their reserves and other funds, providing credit and offsetting claims and obligations.

In world practice, the specialization of banks has become widespread in the activities of national banks. The most common are such groups of banks as investment, mortgage, savings and commercial.

investment banks are engaged in complex transactions, predominantly involving large associations, and most often carry out joint activities to provide strong financial support to their clients, with the possible involvement of international lenders.

Mortgage banks - specialize in issuing long-term cash loans secured by real estate.

savings banks - belong to the number of credit institutions in the form of ship savings associations and credit unions; a certain part of their financial resources is invested in shares and bonds of industrial enterprises.

Commercial banks differ in the variety of financial services provided. They focus their activities primarily on providing short-term financing to individuals and companies, as well as providing loans to small businesses.

Correspondent banks - on the basis of a correspondent agreement (agreement), they carry out mutual instructions for payments and settlements through specially opened accounts (correspondent with an account) or through accounts of correspondent banks in a third bank (correspondent without an account).

Correspondent banks, acting simultaneously as authorized by exporters and importers, perform not only the role of intermediaries between them, ensuring the receipt and transfer of payments in foreign currency to foreign trading partners. They also monitor the timeliness of sending (receipt) of shipping documents, delivery of goods, receipt of payments from the importer, and issuance of loans to exporters.

Financing foreign trade operations of a foreign partner involves a preliminary analysis of a number of factors, such as the financial condition of foreign clients, the level of administrative and financial support, the country's trade and political conditions, the development of its banking system, and the state of financial activity.

Correspondent banks acting abroad on behalf of Russia:

▪ Moscow Narodny Bank has branches in Amsterdam, Zurich, USA, Western Europe, Singapore;

▪ East European Bank, located in Germany;

▪ Commercial bank for Northern Europe (France);

▪ Russian Commercial Bank (Switzerland);

▪ Donau Bank (Austria);

▪ Vnesheconombank.

82. Federal bodies, their powers and functions in the field of state regulation of foreign economic activity in Russia

By Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the System and Structure of Federal Executive Bodies", a number of departments were abolished, and their functions were transferred to the Ministry of Economic Development of Russia. In this regard, the Government of the Russian Federation adopted Decree No. 7 of April 2004, 187 "Issues of the Ministry of Economic Development and Trade of the Russian Federation", according to which the Ministry of Economic Development and Trade of the Russian Federation (hereinafter referred to as the Ministry of Economic Development of Russia) is the federal executive body responsible for functions for the development of state policy and legal regulation in the field of analysis and forecasting of socio-economic development, development of entrepreneurial activity, including medium and small businesses, foreign economic activity, customs, trade, property relations, insolvency (bankruptcy) and financial recovery organizations, land relations and territorial zoning, economic development of the constituent entities of the Russian Federation and municipalities, investment activities, the formation of interstate and federal targeted programs, mobilization preparation of the Russian economy of the Russian Federation, management of the state material reserve, formation of the state defense order, procurement of goods and services for state and municipal needs.

The Ministry of Economic Development of Russia carries out:

▪ coordination and control of the activities of the Federal Customs Service, the Federal Agency for State Reserves, the Federal Agency for Real Estate Cadastre, and the Federal Agency for Federal Property Management;

▪ management of the activities of Russian trade missions in foreign countries, as well as, together with the Ministry of Foreign Affairs of the Russian Federation, the activities of trade and economic departments of the embassies of the Russian Federation.

The jurisdiction of the Ministry of Economic Development of Russia in the field of foreign economic activity includes:

▪ trade and economic relations with foreign countries;

▪ trade and economic relations and economic integration of Russia with the CIS member states;

▪ economic relations of the Russian Federation with foreign states, their unions and international organizations;

▪ technical assistance from the European Union, foreign states and international organizations;

▪ application of special protective, anti-dumping and countervailing measures when importing goods;

▪ non-tariff and tariff regulation of the export and import of goods, with the exception of goods subject to the legislation of the Russian Federation on export control;

▪ state support for exhibition and fair activities;

▪ economic support for the state armament program, plans and programs for military development, law enforcement and state security;

▪ state defense order;

▪ formation of interstate and federal target programs;

▪ identification of projects and programs of federal importance, the financing of which is advisable through government borrowing from international financial organizations;

▪ investment activity and government investments;

▪ state support for exports;-

▪ customs tariff policy and customs affairs, with the exception of determining the customs value of goods and vehicles and the procedure for calculating and collecting tax payments;

▪ creating favorable conditions for Russian exporters of goods and services to gain access to the market of foreign countries.

In the above areas, the Ministry of Economic Development of Russia independently carries out legal regulation on the above issues.

83. Powers of the Ministry of Economic Development of Russia in the field of foreign economic activity

By the Decree of the President of the Russian Federation "On the system and structure of federal executive bodies" (as amended and supplemented on December 23, 2005), the Ministry of Trade of the Russian Federation and the Ministry of Economy of the Russian Federation were abolished, and their functions were transferred to the newly formed Ministry of Economic Development and Trade of the Russian Federation ( Ministry of Economic Development of Russia). Part of the functions of the abolished Russian Federal Service for Currency and Export Control were transferred to the same ministry.

Decree of the Government of the Russian Federation of August 27, 2004 No. 443 "On approval of the Regulations on the Ministry of Economic Development and Trade of the Russian Federation" (as amended and supplemented on May 20, 2005) approved the Regulations on the Ministry of Economic Development and Trade of the Russian Federation. In accordance with it, the Ministry of Economic Development of Russia in the field of foreign economic activity carries out:

▪ functions of the national coordinating bureau for the use of consulting and technical assistance from the European Union;

▪ coordination of the activities of federal executive authorities to attract foreign direct investment into the economy of the Russian Federation;

▪ formation of a draft state defense order;

▪ conducting investigations prior to the introduction of special protective, anti-dumping or countervailing measures in relation to the import of goods, preparing and submitting, in the prescribed manner, proposals on the advisability of introducing, applying, revising or canceling these measures;

management of the activities of trade missions of the Russian Federation in foreign countries, as well as, together with the Ministry of Foreign Affairs of the Russian Federation - management of the activities of the trade and economic departments of the embassies of the Russian Federation;

▪ issuing licenses and other permits for export-import operations with certain types of goods, passports for barter transactions, as well as the formation and maintenance of a federal bank of issued licenses;

▪ generalizes the practice of applying the legislation of the Russian Federation and analyzes the implementation of state policy in the field of foreign economic activity;

▪ interaction in the prescribed manner with government authorities of foreign states and international organizations in the field of foreign economic activity;

▪ sends, in the prescribed manner, its representatives to the permanent missions of Russia to international organizations and the European Union and exercises operational management of the activities of these representatives.

Ministry of Economic Development and Trade of the Russian Federation in order to exercise powers in the field of foreign economic activity has the right to:

1) to request and receive, in accordance with the established procedure, the information necessary for making decisions on issues within the competence of the Ministry;

2) exercise control over the activities of the territorial bodies of the Ministry;

3) to involve, in the prescribed manner, for the study of issues related to the field of activity of the Ministry, scientific and other organizations, scientists and specialists;

4) create coordinating and advisory bodies (councils, commissions, groups, colleges), including interdepartmental ones, in the established field of activity;

5) to establish, in accordance with the established procedure, print media for the publication of regulatory legal acts in the field of foreign economic activity, official announcements, placement of other materials on issues within the competence of the Ministry, subordinate federal service and federal agencies.

The competence of the Ministry of Economic Development of Russia includes lending issues. Control over the provision and repayment of state loans, provision of guarantees and insurance of export credits and export of Russian goods and services, as well as settlement of debt problems of the CIS member states to the Russian Federation.

The Ministry of Economic Development of Russia is the main organization in relations with the World Trade Organization and other international economic organizations.

84. Powers of the Ministry of Economic Development of Russia in the field of customs regulation

In accordance with the Regulations on the Ministry of Economic Development and Trade of the Russian Federation, approved by Decree of the Government of the Russian Federation of August 27, 2004 No. 443, on the basis of and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation adopts normative legal acts defining:

1) the procedure for maintaining registers of persons carrying out activities in the field of customs affairs;

2) the procedure for maintaining a register of banks, other credit institutions and insurance companies whose bank guarantees are accepted by the customs authorities as security for the payment of customs payments;

3) the procedure for maintaining the register of insurance companies whose insurance contracts are accepted by the customs authorities as security for the payment of customs payments;

4) the procedure for maintaining the customs register of objects of intellectual property;

5) the form of the certificate of inclusion in the register of persons carrying out activities in the field of customs affairs, and the form of the decision to revoke this certificate;

6) the form and procedure for using the customs receipt issued to confirm the payment of a monetary deposit to the person who deposited the funds to the cash desk or to the account of the customs authority;

7) the procedure for controlling the customs value of goods and vehicles;

8) the form and procedure for making a preliminary decision on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity in relation to a specific product, on the country of origin of the goods;

9) the procedure and technology for the production of customs clearance;

10) the form and procedure for issuing a permit from the customs authority to perform customs operations;

11) lists of documents and information, requirements for information required for customs clearance, in relation to specific customs procedures and customs regimes, as well as the deadlines for submission of these documents and information;

12) the form and procedure for completing the transit declaration;

13) the form and procedure for issuing a certificate of approval of a vehicle, container or swap body for the carriage of goods under customs seals and seals;

14) mandatory requirements for the arrangement, equipment and location of temporary storage warehouses in order to ensure customs control;

15) qualification requirements for customs clearance specialists;

16) mandatory requirements for the arrangement of warehouses of a duty-free shop, if such warehouses are located outside the checkpoints across the state border of the Russian Federation;

17) the procedure for customs clearance of goods sent in international postal items, in respect of which a separate customs declaration must be submitted;

18) the procedure for applying the internal customs transit procedure to international postal items;

19) the procedure for creating and designating customs control zones;

20) forms of acts on conducting a customs inspection and customs examination of goods and vehicles, on conducting a personal customs examination of an individual, on conducting a customs audit, on changing, removing, destroying or replacing the means of identification of goods and vehicles by the customs authority;

21) the procedure for taking samples or samples of goods, as well as the procedure for their examination during customs control;

22) the procedure and conditions for the use of information systems, information technologies and means of their support for customs purposes;

23) the procedure for the formation and use of information resources of the customs authorities and the requirements for documenting information, as well as the procedure for obtaining information contained in information resources held by the customs authorities.

85. Federal Customs Service, its place and functions in the field of state regulation of foreign economic activity

By Decree of the President of the Russian Federation "On the System and Structure of Federal Executive Bodies" the State Customs Committee of the Russian Federation was transformed into the Federal Customs Service. Decree of the Government of the Russian Federation of August 21, 2004 No. 429 "On the Federal Customs Service" (as amended and supplemented on June 10, 2005) approved the Regulations on the Federal Customs Service. In accordance with the Regulations, the Federal Customs Service is a federal executive body exercising, in accordance with the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

The Federal Customs Service is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation.

The Federal Customs Service exercises the following powers in the established field of activity:

1) collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, controls the correctness of calculation and timeliness of payment of the said duties, taxes and fees, takes measures for their enforcement;

2) ensures compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of Russia in relation to goods transported across the customs border of the Russian Federation;

3) carry out customs clearance and customs control;

4) carries out, in accordance with the established procedure, the maintenance of commodity nomenclatures of foreign economic activity and the adoption of decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation;

5) takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, on the origin of goods from a particular country (country of origin of goods).

As part of the implementation of the granted powers, the Federal Customs Service carries out:

▪ maintaining registers of persons carrying out activities in the field of customs;

▪ maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for payment of customs duties;

▪ maintaining a customs register of intellectual property objects;

▪ cancellation of qualification certificates of customs clearance specialists;

▪ issuing licenses to establish a free warehouse;

▪ informs and provides free consultations on customs issues to participants in foreign economic activity;

▪ carries out, within its competence, currency control of transactions related to the movement of goods and vehicles across the customs border of the Russian Federation;

▪ carries out proceedings on cases of administrative offenses and consideration of such cases;

▪ carries out inquiries and carries out urgent investigative actions;

▪ carries out operational investigative activities;

▪ carries out, in accordance with the established procedure, the development and creation of information systems used by customs authorities;

▪ ensures, within its competence, the protection of information constituting state secrets;

▪ considers complaints against decisions, actions (inaction) of customs authorities and their officials;

▪ interacts in the prescribed manner with government authorities of foreign states and international organizations in the established field of activity;

▪ performs customer functions in developing sketches and producing excise stamps for labeling alcoholic beverages, tobacco and tobacco products imported into the customs territory of the Russian Federation;

▪ implements programs for the development of customs affairs in the Russian Federation.

86. Levels and procedure for interaction between state federal and regional bodies in the structure of Russia's foreign economic complex

Federal Law of December 8, 2003 No. No. 164-FZ "On the fundamentals of state regulation of foreign trade activities" fixes the following structure of bodies in the structure of the foreign economic complex of Russia:

▪ federal level;

▪ level of constituent entities of the Russian Federation;

▪ level of local government bodies

Powers of federal government bodies in the field of foreign trade activity:

▪ formation of a concept and strategy for the development of foreign trade relations and the basic principles of trade policy of the Russian Federation;

▪ protection of economic sovereignty and economic interests of the Russian Federation and Russian persons;

▪ state regulation of foreign trade activities;

▪ establishment of mandatory safety requirements and criteria for the entire territory of the Russian Federation when importing goods into the Russian Federation and rules for monitoring them;

▪ determining the procedure for the export and import of certain goods that may have an adverse effect on the life or health of citizens;

▪ determination of the procedure for the import and export of precious metals and stones;

▪ coordination of international cooperation of the Russian Federation in the field of space activities and control over the development and implementation of international space projects of the Russian Federation;

▪ establishment of indicators for statistical reporting of foreign trade activities;

▪ conclusion of international treaties of the Russian Federation in the field of foreign economic relations;

▪ establishment, maintenance and liquidation of trade missions of the Russian Federation in foreign countries;

▪ participation in the activities of international economic organizations and the implementation of decisions made by these organizations;

▪ defining the procedure for exporting goods from the Russian Federation, an integral part of which is information constituting a state secret;

▪ information support for foreign trade activities on the territory of the Russian Federation;

▪ creation of insurance and collateral funds in the field of foreign trade activities.

To the powers of state authorities of the constituent entities of the Russian Federation in the field of foreign trade activities include:

1) negotiating and concluding agreements on the implementation of foreign economic relations with subjects of foreign federal states, administrative-territorial formations of foreign states;

2) maintenance of their representatives at trade missions of the Russian Federation in foreign states;

3) opening a representative office in foreign countries for the purpose of implementing agreements on the implementation of foreign economic relations;

4) implementation of the formation and implementation of regional programs of foreign trade activities;

5) information support for foreign trade activities on the territory of a constituent entity of the Russian Federation;

6) creation of insurance and collateral funds in the field of foreign trade activities on the territory of a constituent entity of the Russian Federation.

Foreign trade activities of local self-government bodies are carried out in accordance with the legislation of the Russian Federation.

The federal executive body (Ministry of Economic Development of Russia) is obliged to coordinate with the relevant executive bodies of the constituent entities of the Russian Federation draft plans and programs for the development of foreign trade activities that affect the interests of the constituent entities of the Russian Federation and are within their competence.

The executive authority of the subject of the Russian Federation, within thirty days after the submission of the relevant draft plan or program for approval, sends an official conclusion to the federal executive authority. Failure to submit such a conclusion is considered as agreement with the draft plan and program sent for approval.

The executive authorities of a constituent entity of the Russian Federation are obliged to inform the federal executive authority of all actions taken by the constituent entity of the Russian Federation on issues of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation in the field of foreign trade activities.

87. Powers and functions of state institutions for currency regulation and control in the field of foreign economic activity

In accordance with Federal Law No. 10-FZ of December 2003, 173 "On Currency Regulation and Currency Control", currency control in the Russian Federation is carried out by the Government of the Russian Federation, currency control bodies and agents.

The bodies of currency control in the Russian Federation are the Central Bank of the Russian Federation, the federal body (federal bodies) of executive power, authorized (authorized) by the Government of the Russian Federation.

Control over the implementation of foreign exchange operations by credit institutions, as well as currency exchanges, is carried out by the Central Bank of the Russian Federation.

Control over the implementation of currency transactions by residents and non-residents who are not credit institutions or currency exchanges is carried out within their competence by the federal executive authorities that are currency control bodies and currency control agents.

According to Decree of the Government of the Russian Federation of June 15, 2004 No. 278, the federal executive body exercising the functions of a currency control body is the Federal Service for Financial and Budgetary Supervision

The Government of the Russian Federation ensures the coordination of activities in the field of currency control of federal executive bodies that are currency control bodies, as well as their interaction with the Bank of Russia, and also ensures the interaction of professional participants in the securities market, customs and tax authorities, who are not authorized banks, as agents of currency control with Bank of Russia.

The Bank of Russia interacts with other currency control authorities and ensures interaction with them, as well as with the customs and tax authorities of authorized banks as agents of currency control.

Authorized banks, as currency control agents, transfer information to the customs and tax authorities in order to perform the functions of currency control agents in the amount and in the manner established by the Central Bank of the Russian Federation.

Bodies and agents of currency control have the right to:

▪ conduct inspections of compliance by residents and non-residents with acts of currency legislation of the Russian Federation and acts of currency regulatory authorities;

▪ conduct checks of the completeness and reliability of accounting and reporting on foreign exchange transactions of residents and non-residents;

▪ request and receive documents and information related to conducting currency transactions, opening and maintaining accounts.

Currency control bodies have the right to:

▪ issue orders to eliminate identified violations of acts of currency legislation of the Russian Federation and acts of currency regulatory authorities;

▪ apply established penalties for violation of acts of currency legislation of the Russian Federation and acts of currency regulatory authorities.

For the purpose of exercising currency control, currency control agents, within their competence, have the right to request and receive from residents and non-residents documents (copies of documents) related to the conduct of foreign exchange transactions, the opening and maintenance of accounts.

Currency control agents are required to:

▪ monitor compliance by residents and non-residents with the legislation of the Russian Federation;

▪ to provide currency control authorities with information on currency transactions carried out with their participation in the manner established by the legislation of the Russian Federation.

Bodies and agents of currency control and their officials are obliged to keep commercial, banking and official secrets that became known to them in the exercise of their powers.

88. The concept and essence of marketing in foreign economic activity

The effectiveness of foreign economic activity in many cases largely depends on the skillful application of international marketing methods.

Marketing is - a set of activities aimed at promoting goods and services from the producer to the consumer. International marketing involves the promotion of goods and services to international markets or directly to the country of the buyer of goods and services, which may be either an intermediary or an end user.

Decisions made in the promotion of goods and services are divided into strategic and operational (tactical).

Before making a final decision on entering a foreign market, it is necessary to draw up a general concept of foreign economic activity, and then proceed to its detailed processing. Operational (tactical) decisions should help in choosing a way to achieve the optimal combination of the four components of the marketing process: product, price, place and methods of promoting (advertising) the product.

Entering the foreign market allows the company to achieve a more successful solution of three main tasks:

▪ expansion of product sales;

▪ purchase of material resources;

▪ diversification of supply sources.

The motive for the company's participation in international marketing activities is the possibility of selling products beyond national borders.

A special place in determining the features of the use of marketing in foreign economic activity is played by the study of the international marketing environment, which involves the study of the system of international trade and cooperation, economic, political, legal and cultural environments, the organization and functioning of international markets for goods and services, international competition.

The economic environment is considered in two aspects - at the macro and micro levels.

The main objects of macroeconomic analysis is the study of generalizing economic indicators: production and consumption volumes; income and expenses, the level of well-being; exports and imports, terms of economic growth, etc.

Analyzing the micro level, first of all, it is necessary to assess the potential of the market: capacity; opportunities for further expansion; the product offered to the consumer - as well as to study the specific environment.

The political and legal environment has a significant impact on foreign economic activity through the adoption of certain decisions by national governments. The attitude towards foreign exporters is far from the same. Therefore, when deciding on the implementation of activities in a particular country, one should fully take into account such factors as political stability, currency restrictions, the country's attitude to the purchase of specific products from abroad, the degree of bureaucratization and corruption of officials, etc.

Marketing research is a system process that includes the collection, analysis and use of reliable information to make appropriate decisions that contribute to the achievement of the ultimate goals of the enterprise.

Based on this information, marketing opportunities and problems of foreign economic activity of enterprises are identified and determined, marketing activities are specified and evaluated, control is carried out, and the understanding of marketing as a process is improved.

Marketing research includes: quantitative survey; qualitative analysis; study of information resources and advertising, production and industrial relations, national minorities and isolated groups of the population, as well as public opinion.

When conducting market research, it is important to take into account cultural differences between countries.

89. Strategies for foreign economic activity

Strategy - a general program of action that defines the priorities of the problems and the resources needed to achieve the main goal. The strategy forms the main goals and the main ways to achieve them, thereby setting a single direction of action.

The process of choosing a strategy takes place in several stages. This is the analysis:

▪ all aspects of the company’s foreign economic activity.

▪ market for the future (analysis of supply and demand).

▪ the company's capabilities.

▪ fiscal policy.

▪ the impact of economic trends on the economy of the enterprise, as well as the development of a long-term strategy for the company’s foreign economic activity.

Consequently, the development of a strategy for the foreign economic activity of a company is a process of studying the world market, determining the global and local goals of foreign economic activity. It is also the choice of preferred segments, bringing the company's export potential in line with the set goals, identifying preferred partners in export-import operations in order to prevent inefficient international market transactions.

When choosing a foreign economic strategy, firms can use the following alternative strategies.

▪ Innovation strategy. Western markets are showing trends toward market saturation, so creating and attracting consumers is becoming increasingly important as one of the most important factors for success in competition. New products must be different from existing products in the market, either in appearance or in function. However, their creation requires large expenses and is associated with risk.

▪ Diversification strategy. Diversification refers to the inclusion in the production program of products that do not have a direct connection with the previous field of activity of the enterprise. It makes sense to use the accumulated experience and connections.

▪ Internationalization strategy - provides for systematic and systematic processing of foreign markets. Reasons for using this strategy: tougher competition, stagnation of the domestic market, the desire for a fuller utilization of production capacities, the need to spread risk and the presence of financial advantages.

▪ Globalization strategy - is to determine the general characteristics of markets and target groups that do not depend on the characteristics of individual countries. The main strategy for selecting and processing markets in this case is the standardization of products. The company strives to optimize the overall results, deliberately allowing deviations from the optimal performance in individual markets.

▪ Cooperation strategy. The dynamics of the development of national and international markets often prompts enterprises to seek mutually beneficial cooperation with other firms in order to better exploit the potential of the market and strengthen the existing market position. Cooperation may consist in the creation of purchasing, research, advertising partnerships, marketing syndicates, joint trademarks (brands).

Strategic alliances can be formed by manufacturing companies with their suppliers and distributors, and even, with certain marketing interests, with competitors.

▪ Technology Strategies. The speed of technological development in many industries (microelectronics, biochemistry, genetic engineering) has led to the fact that technology is becoming an increasingly important competitive factor. For many businesses, getting the technology strategy right is essential. This is understood as a systematic and conscious direction of the technical potential of the enterprise to the needs of the market.

90. The concept and content of operational marketing in foreign economic activity

Operational Marketing - marketing mix deals with the study of the marketing mix, which is the link between the producer and the consumer. It is a set of variables that can be controlled and that firms must use to influence the demand for a product (sales) of a product (service). There are several groups of such variables. The most famous classification includes 4 "P":

▪ product;

▪ price;

▪ place;

▪ promotion.

In addition, the people component occupies an important place in international marketing.

The product is characterized by such components as quality; style; a trademark or, as they say, a brand; the size; package; level of service and guarantee. The concept of price includes the base price, discounts, duration of the payment period, credit options. The sale of products in the marketing mix is represented by such components as distribution channels, the degree of market coverage, the location of points of sale, and the size of stocks. Promotion brings together advertising, propaganda, public relations activities, sales promotion and personal selling.

A firm wishing to sell its products in one or more foreign markets must first adapt its marketing mix to local conditions.

There are firms that widely use a standardized marketing mix. Known. That the standardization of the marketing concept provides the following benefits:

▪ costs for production and promotion of products are reduced;

▪ the product life cycle increases:

▪ risk is distributed between different markets;

▪ coordination of management and control over marketing activities from the head office of the company is ensured;

▪ R&D costs are distributed over a larger volume of production;

▪ competitive advantages are enhanced as a result of the development of an undifferentiated pricing and advertising strategy for the company for various country markets, etc.

The standardized approach is directly related to the globalization of the world economy, as it intensifies international competition - the main engine of marketing. As a result of competition and the growth of the market, the international division of labor deepens, which stimulates an increase in production both at the national and international levels. An important advantage in the context of globalization is economies of scale, which can potentially lead to cost reduction and lower prices, hence sustainable economic growth and overall improvement in welfare.

Despite the advantages of standardization, many national companies still consider it necessary to use the principle of an individualized marketing mix when entering a foreign market, i.e. modify your marketing concept or even create a completely new marketing concept for foreign markets. This approach allows you to concentrate the elements of the international marketing mix, taking into account the specifics of each individual market. At the same time, the firm, although it is forced to incur additional costs, at the same time hopes to win a larger market share for itself and thereby obtain higher profits. Changes made to marketing activities in foreign markets are linked to the type of product, the characteristics of the marketing environment, as well as the degree of penetration of the company into a particular market.

The focus of any enterprise should always be on the creation of goods and its implementation. The product is the core of the entire marketing mix.

91. Export and commodity policy of the enterprise

The product in marketing is considered in technological, economic and psychological sense.

В technological In a sense, a product is an object that has a variety of physical, chemical and other technical properties and describes the parameters that reflect the level of these properties.

В economic sense product - a tangible or intangible object that has a certain utility potential, thereby satisfying the needs of buyers (consumers).

From a technological and economic point of view, the product exists in reality. In contrast, the product should also be considered as a complex of consumer perceptions that exists in his individual imagination as an image of the product. These three aspects of the product, taken as a whole, ultimately determine product competitiveness - a set of its consumer and price (cost) characteristics that ensure success in the market, i.e. the advantage of this particular product over others in the context of a wide supply of competing analogous products.

An export product is a product created specifically for sale on foreign markets, taking into account the requirements for the supplied goods, and therefore fully corresponding to them. Therefore, the product must have relevant regulatory and technical documents and be provided with an after-sales service network.

Especially promising and profitable is the export of goods of market novelty, i.e. a product that:

▪ opens up the opportunity for the consumer to satisfy a completely new need;

▪ raises the satisfaction of known needs to a new qualitative level;

▪ allows a wider range of customers to satisfy a known need at a certain level.

A special place in the product policy of the enterprise is occupied by the indicator of the duration of the existence of a product in a competitive market, i.e. product life cycle. The concept of the product life cycle is based on the fact that any product is sooner or later forced out of the market by others that are more advanced or cheaper. The life cycle of the same product in the markets of different countries is not the same, which is explained by different levels of competition, obsolescence periods, and the degree of saturation of national markets. In general, the life cycle of a product in the markets of industrialized countries is significantly shorter than in the markets of developing countries. At the same time, the world is experiencing a leveling out of the life cycles of analogue products, with their overall reduction.

The export-commodity policy implies a certain scheme of actions, thanks to which the assortment of goods is managed. The absence of such a scheme leads to the instability of the assortment, market failures of certain goods.

The role of the leading principle in the formation of the export assortment is to skillfully combine the export resources of the enterprise with external market conditions and opportunities to develop and implement such a commodity policy that would ensure a sustainable growth in exports of highly effective competitive goods.

The components of the commodity policy are: taking into account internal and external factors of influence on the product, its creation, mass production, promotion in the foreign market and sale; legal support of export; pricing as a means of implementing the strategic goals of commodity policy, etc.

The most important component of commodity policy is the management of the export assortment, the essence of which is to ensure the timely supply of a certain set of goods that most fully meet the requirements of target foreign markets.

The mechanism of foreign trade settlements, as well as the nature of banking activities, largely depends on the economic situation within the country and the value of the criteria for evaluating it.

The following categories are relevant to the nature of banking activities:

a) inflation - a long-term increase in prices, unemployment and a decrease in output associated with an economic downturn; manifests itself primarily in the monetary and financial sphere and is the result of an increase in the money supply in circulation and the volume of the proposed loan, while reducing the supply of goods and services. In an inflationary environment, central banks can withdraw excess money and restrict lending through deflationary measures;

b) deflation - a certain government policy aimed at combating inflation, which manifests itself in a sharp reduction in money in circulation, limiting the volume of credit in relation to the supply of goods and services, raising interest rates, etc.;

c) during periods of deflation, the government can take measures reflationary: central banks throw money into circulation and facilitate lending conditions by reducing bank reserves, lowering the discount rate, buying government securities.

92. Types of compensation transactions

The basis of the compensation deal is international countertrade and its forms, as well as export-import operations within the framework of industrial cooperation and scientific and technical cooperation. Types of transactions are classified depending on the nature of mutual counter obligations, the form of compensation for deliveries and the timing of their execution.

Framework Agreement is a contract that can be enforced by law. It contains a clear definition of the mutual obligations of the parties, the specification of goods supplied in countertrade, an indication of the calculation of their value: on CIF or FOB terms. In addition, the procedure for payment or other settlement of the balance during certain periods or after the expiration of the agreement is determined. The framework agreement allows the implementation of the obligations of the exporter through its branches or firms entrusted to it, as well as the transfer of export obligations to a third party for the sale of goods for counter-purchases in any market. In addition, the framework agreement provides for the linkage of sales contracts, which means, for example, that the exporter's obligations become effective only after the conclusion of the main export contract or after the seller (on counterpurchase) provides a performance guarantee.

Barter deals - represent a simple exchange of goods or services without regard to their monetary value and are implemented through barter agreements, which are sometimes called a compensation agreement. Non-fulfillment by one partner of delivery in accordance with the contract may be the basis for non-fulfillment of obligations by another. Ownership of goods supplied in barter transactions by each of the parties passes at the time agreed by the parties and specified in the contract.

Compensation transactions on a commercial basis - represent essentially the same barter, only with an estimate of the cost. They are implemented through agreements under which the exporter enters into a separate contract for the supply of goods to a foreign buyer and at the same time undertakes to purchase a certain volume of goods in the country of the buyer. That is, there are two sales contracts here: export and counter-purchase. Determination of the equivalence of the cost of counter purchases for the entire volume of the export delivery or its part depends on the terms of the agreement between the parties. Another way to implement compensation transactions with valuation can be transactions based on a single contract of sale, which represents the mutually linked obligations of the parties that depend on each other. Such agreements are characterized by two points: the first is related to the problem of settling the balance of payments in favor of one of the parties, which requires the opening of an account for mutual settlements. The second point is related to the problem of the further method of disposing of goods received from the importer.

Thus, offset transactions on a commercial basis include transactions with partial or full compensation on a two-way or three-way basis.

Compensation deals based on industrial cooperation - carried out as part of the supply of complete equipment and implemented through compensation agreements. They provide for the exporter's obligations to ensure the supply of equipment and technologies on the basis of long-term loans, the payments for which are carried out by the supply of finished products from enterprises or facilities built in the importer's country. Compensatory transactions of this nature are characterized by their scale, the use of a system of independent contracts and complex financial and organizational mechanisms.

List of normative legal acts

1. Civil Code of the Russian Federation (Civil Code of the Russian Federation) (parts one, two and three) (as amended and supplemented on February 20, August 12, 1996, October 24, 1997, July 8, December 17, 1999, April 16, May 15, November 26, 2001, March 21, November 14, 26, 2002, January 10, March 26, November 11, December 23, 2003, June 29, July 29, December 2, 29, 30 2004, March 21, May 9, July 2, 18, 21, 2005, January 3, 2006).

2. The Tax Code of the Russian Federation (TC RF) (as amended and supplemented on March 30, July 9, 1999, January 2, August 5, December 29, 2000, March 24, May 30, 6, 7, 8 August, 27, 29 November, 28, 29, 30, 31 December 2001, 29 May, 24, 25 July, 24, 27, 31 December 2002, 6, 22, 28 May, 6, 23, 30 June , July 7, November 11, December 8, 23, 2003, April 5, June 29, 30, July 20, 28, 29, August 18, 20, 22, October 4, November 2, 29, 28, 29, 30 December 2004, May 18, June 3, 6, 18, 29, 30, July 1, 18, 21, 22, October 20, November 4, December 5, 6, 20, 31, 2005).

3. Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ (Labor Code of the Russian Federation) (as amended and supplemented on December 23, 2003, June 29, August 20, November 11, 2004, July 18, 31 December 2005).

4. Law of the Russian Federation of May 21, 1993 No. 5003-I "On the Customs Tariff" (as amended and supplemented on August 7, November 25, December 27, 1995, February 5, 1997, February 10, May 4 1999, May 27, December 27, 2000, August 8, December 29, 30, 2001, May 29, July 25, December 24, 2002, June 6, July 7, December 8, 23, 2003, May 7, June 29, August 22, 2004, July 21, November 8, December 20, 2005).

5. Federal Law No. 14-FZ of April 1998, 63 "On Measures to Protect the Economic Interests of the Russian Federation in Foreign Trade in Goods" (as amended and supplemented on July 24, 2002, December 8, 2003).

6. Federal Law of July 19, 1998 No. 114-FZ "On Military-Technical Cooperation of the Russian Federation with Foreign States".

7. Federal Law of July 9, 1999 No. 160-FZ "On Foreign Investments in the Russian Federation" (as amended and supplemented on March 21, July 25, 2002, December 8, 2003, July 22, 2005 ).

8. Federal Law of July 18, 1999 No. 183-FZ "On Export Control" (as amended and supplemented on December 30, 2001, June 29, 2004, July 18, 2005).

9. Federal Law of August 7, 2001 No. 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism" (as amended and supplemented on July 25, October 30, 2002, July 28 2004, November 16, 2005).

10. Federal Law No. 8-FZ of December 2003, 164 "On the Fundamentals of State Regulation of Foreign Trade Activity" (as amended and supplemented on August 22, 2004, July 22, 2005).

11. Federal Law No. 10-FZ of December 2003, 173 "On Currency Regulation and Currency Control" (as amended and supplemented on June 29, 2004, July 18, 2005).

12. Decree of the President of the RSFSR of November 15, 1991 No. 213 "On the liberalization of foreign economic activity on the territory of the RSFSR" (as amended and supplemented on October 27, 1992) (lost force).

13. Decree of the President of the Russian Federation of January 10, 2000 No. 24 "On the Concept of the National Security of the Russian Federation".

14. Decree of the President of the Russian Federation of June 21, 2001 No. 742 "On the procedure for importing into the Russian Federation and exporting from the Russian Federation precious metals and precious stones" (as amended and supplemented on August 5, 2002, September 30, 2003 ).

15. Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies" (as amended and supplemented on May 20, 2004, March 15, November 14, December 23, 2005).

16. Decree of the President of the Russian Federation of September 10, 2005 No. 1062 "Issues of military-technical cooperation of the Russian Federation with foreign states".

17. Decree of the Government of the Russian Federation of February 22, 2000 No. 148 "On the Customs Tariff of the Russian Federation - a set of rates of import customs duties and a commodity nomenclature used in the implementation of foreign economic activity" (with amendments and additions of March 16, April 8, 11 May, July 7, 28, August 3, November 27, 2000, July 6, August 23, 30, November 30, 2001, February 26, 2002).

18. Decree of the Government of the Russian Federation of August 27, 2004 No. 443 "On approval of the Regulations on the Ministry of Economic Development and Trade of the Russian Federation" (as amended and supplemented on May 20, 2005).

19. Decree of the Government of the Russian Federation of August 21, 2004 No. 429 "On the Federal Customs Service" (as amended and supplemented on June 10, 2005).

20. Decree of the Government of the Russian Federation of June 9, 2005 No. 364 "On approval of regulations on licensing in the field of foreign trade in goods and on the formation and maintenance of a federal bank of issued licenses".

21. Order of the State Customs Committee of the Russian Federation of August 5, 1998 No. 01-14/854 "On the establishment of points for receiving notifications on the importation of goods under the TIR procedure into the territory of the Russian Federation" (as amended and supplemented on August 12, 1999, April 27 2001).

22. Order of the State Customs Committee of the Russian Federation of October 3, 2000 No. 897 "On approval of the Regulations on customs escort of goods and vehicles" (as amended and supplemented on November 20, 2001, November 27, 2002).

Author: Bobkova O.V.

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