Each product unit drawn up at customs posts undergoes a special identification process. As a result, she receives the code of the commodity nomenclature of foreign economic activity. This procedure, carried out in the framework of the current legislation of Russia, allows for a number of economic operations. These include, but are not limited to, payments, costing, planning, and reporting. In addition, the unified commodity nomenclature of foreign economic activity (TN FEA) allows you to study the structure of international trade.
Features of modern TN FEA of Russia
The basis used in the customs authorities of the Russian Federation TN VED was the world system of classification and a detailed description of units of production. The modern commodity nomenclature of foreign economic activity of the Russian Federation is divided into 21 sections and 97 groups. They are combined according to the principle of uniqueness of the characteristics of units of production. The criteria used in constructing the classification system are:
- material for the manufacture of goods;
- basic functional tasks;
- workmanship.
The most common unit of measure is the mass of goods expressed in kilograms.
When a product is assigned the appropriate HS code , three parts are used:
- nomenclature;
- notes to groups and sections;
- rules for determining the basic functions of products.
Incorrect classification as a result of indicating incorrect data in the declaration entails liability under the current legislation of Russia.
Functions of HS and HS
The commodity nomenclature of the foreign economic activity of the Customs Union makes it possible to unify all imported units of production with national ones. As a result, the compatibility of global commodity systems is ensured. This, in turn, affects the effectiveness of international trade. Most countries and customs unions use the universal Harmonized System (HS) in their work. A general procedure and rules for assigning item numbers to goods were developed and implemented. HS status is enshrined in a special provision of an international convention. The transition to a common nomenclature greatly facilitated the trade turnover between the subjects of the world market.
The use of HS in customs clearance
The commodity nomenclature of foreign economic activity, used by most countries, is clearly structured and detailed. On its basis, the whole taxation of products is built. In this regard, the classification system is the main and most effective means for the formation of the general state policy in the field of tariff and customs regulation. The international trade structure uses certain methods of influencing the global market (both in general and on its subjects). These include:
- regulation of customs tariffs or taxes;
- the introduction of conditions of restriction, agreement and contract between participants in market relations;
- measures aimed at increasing imports or exports.
Customs and tariff and non-tariff regulatory measures based on HS
Foreign trade activity of the Russian Federation is regulated by the relevant law. As part of the regulatory act, it is allowed to use tariff and non-tariff methods. The main function of customs tariff methods is the protection and development of the domestic market. Non-tariff methods are expressed in the form of state definition of standards within the framework of which the import and export of goods of certain items is carried out. The commodity nomenclature of foreign economic activity is a financial element of the regulation of the volume of trade with other countries by the state. On its basis, cost indicators for a certain type of goods are formed. However, the customs and tariff regulation of the state is not the main task of the HS. First of all, the commodity nomenclature of foreign economic activity allows to reduce the time costs of customs clearance. In addition, with its help, the quality of service is improved, statistics are kept using world standards.
The globalization of the global market has forced its participants to seek new tools to control the movement of goods. There was a need to keep track of the movement of substances hazardous to human life, as well as species that are on the verge of biological extinction. As a result of this, on the basis of international legal mechanisms, a more detailed system of world classification began to emerge, focused primarily on the goals of the customs authorities of subjects of the interstate market. At the same time, it was still possible to refine the general coding structure to the needs of each market participant, while not violating the principles of international nomenclature.
Functions of FEA
The commodity nomenclature of foreign economic activity consists of a detailed description of units of production and its classification in digital value (10 characters). This is necessary to facilitate the following processes:
- customs and tariff regulation;
- non-tariff control;
- statistical studies;
- the formation of a digital detail system.
Using the FEA in the preparation of the customs declaration for goods allows:
- use a single approach to product classification;
- correctly calculate the value of customs duties;
- collect the necessary package of accompanying documents for products;
- process and structure product information as part of statistical studies.
Customs statistics
The foreign economic activity of the Russian Federation is regulated by customs statistics, the basis for the structuring of which is the classification according to the HS. Using this classification system allows you to solve the following tasks:
- keep track of goods that have passed customs control;
- introduce non-tariff methods of regulating imports or exports;
- promptly respond to changes in the global market.
There is a specially developed and approved methodology for collecting customs statistics in Russia. It is used for the objective and timely generation of customs statistics, the preparation of specialized collections and analytical materials. In accordance with them, the study and analysis of trade relations between Russia and its market partners - other countries. Only goods are included in customs statistics; it does not record trade in services.