The change in the geopolitical map of the world over the past decades has had a significant impact on Russia's domestic politics and its international position. Thus, economic ties between the former union republics, which had previously developed within the framework of one state, became external; the co-operation of the CMEA member countries is practically nullified. As a result, a qualitatively new space has formed for the interaction of domestic economic entities with foreign ones, the domestic Russian market with the international. In this regard, it became necessary to develop fundamentally new methods of economic management. One of them is the customs and tariff regulation of customs activities. Let's consider it in more detail.
Relevance of the issue
In the process of the country's transition to market conditions, one of the key goals was proclaimed the full-scale entry of the Russian Federation into the world economy. For this, special programs for the development of external relations and methods for their regulation were developed.
The complexity and multifaceted nature of the problems that arise during this process determine the choice of non-traditional ways of organizing customs activities. Customs and tariff regulation that exists today ensures the protection of the public, state and personal interests of entities involved in foreign trade.
Particular attention is paid to the interaction of federal state structures, regional and interregional bodies, investment and financial institutions with direct subjects of foreign economic activity. Currently, high demands are placed on the theoretical basis and justification of methods for solving the tasks assigned to the Customs Service.
As the analysis of customs and tariff regulation shows, currently the existing mechanisms for managing foreign economic activity are not used effectively. As a result, many of the strategic and current tasks of developing the national economic complex of the country remain unresolved. In this regard, the activities of the government and other competent bodies in recent years are aimed at improving the customs and tariff regulation of foreign economic activity.
Normative base
Customs and tariff regulation of foreign economic activity is the most important method of economic management. In May 1993, the Federal Law "On Customs Tariff" No. 5003-1- was adopted and in July of the same year. The approval of this normative act significantly increased the importance of customs and tariff regulation. This law fixed the key goal of the state’s economic policy - determining the procedure for the formation and practical application of the tariff, customs value, and establishing the country of origin of the goods. Implementation of the provisions of the Federal Law No. 5003-1 allows solving many issues, including those related to benefits for foreign economic activity entities.
The legal basis of customs and tariff regulation is also made up of international treaties, agreements, conventions. These documents enshrined the principles, conditions, rules for the formation of the system, especially the creation of its organizational base.
Terminology
The state, within the borders of its customs zone, may implement a set of measures aimed at regulating various parameters of foreign economic activity. This complex may include such methods and forms of exposure as:
- Non-tariff regulation. It involves the use of a system of administrative, legal and other management tools for foreign economic activity.
- Tariff regulation. It implies the use by the state as a carrier of customs sovereignty of a system of duties and special tariffs.
Customs and tariff regulation is a set of ways of state influence on the foreign economic activity of a subject. It is based on the use of special procedures, rules and duties.
Institute value
Customs tariff regulation measures allow the state to influence foreign trade turnover and its own domestic market. This is achieved through the establishment of duties, taxes, restrictions and prohibitions on the export and import of certain goods.
Import and export management is an objective measure. The level of economic development of a country depends on its structure. The basis of customs and tariff regulation are:
- Protectionist politics. It involves protecting the national economy, stimulating and encouraging domestic producers through the establishment of duties, the introduction of prohibitions and restrictions on foreign foreign economic entities. This helps minimize competition in the domestic markets of the country.
- Free Trade Policy. It is aimed at encouraging the import of foreign products, saturating the domestic market with such goods by setting reduced rates, easing restrictions and bans on imports.
Foreign trade controls
Customs and tariff regulation is a complex activity that includes several operations. All of them are closely related to each other. The system of customs and tariff regulation determines:
- The customs value of the goods.
- Country of origin of products.
- Customs payments.
The essence of regulation is to establish special rules and order. Their observance ensures the implementation by the subject of foreign economic activity of the right to transport vehicles and products across the border of the Russian Federation. Customs and tariff regulation - activities related to the exclusive competence of the federal government. The relevant provisions are enshrined in paragraph 1 of article 1 of the TC TC.
Features of customs and tariff regulation
Conducting an analysis of the currently existing methods for implementing the state economic policy, several common features can be distinguished.
First of all, customs and tariff regulation is a form of state influence on foreign trade indicators. It is used in conjunction with non-tariff management, the introduction of paratariff (over the tariff) payments, etc.
Secondly, customs and tariff regulation is a process. The continuity of the flow of goods determines the continuity of the application of duties for managing foreign trade.
As a rule, regulation is used within the framework of methods and forms of state regulation. When managing the processes of import and export of certain types of products, it:
Acquires a certain independence. This is due to the role of customs and tariff regulation in ensuring the protection of state, public and private interests.
It may be in the first positions in the system of priorities of state regulation. This is due to the objectives of customs and tariff regulation.
It may be associated with other forms or elements of state regulation. Tariff and non-tariff regulation can complement each other.
Nuances
Customs duty is one of the tools of customs and tariff regulation. It is a method of indirect impact on foreign economic activity, the price characteristics of export or import products. In this, it differs from direct regulation measures. These, in particular, include contingenting, quotas, certification.
You may feel that customs and tariff regulation is used to levy indirect taxes on foreign economic activity entities. Therefore, it is necessary to clearly distinguish between the essence of duty and indirect tax.
Regulatory principles
They should be understood as a set of scientifically based rules developed by practice, which are mandatory for compliance with the management of import and export operations. The implementation of customs tariff regulation is based on the principles of:
- Mandatory regulatory support. Procedures and rules implemented within the framework of economic activity management should be regulated in detail by regulatory documents. In the Russian Federation, this principle is respected by approving federal laws, government decrees, presidential decrees, orders of ministries and departments and other legal acts.
- Efficiency. Types and rates of duties should not only be quickly introduced, but also canceled. How often the characteristics of the foreign economic process change, the methods of customs and tariff regulation and the tools used to implement them (control procedures, types of duties, rates, etc.) must be promptly and dynamically adjusted.
- Rising rates in accordance with the degree of processing of imported products.
- Unity of the size of duties within the customs territory of the Russian Federation. An exception is provided for cases of creation in Russia of free zones or warehouses, the provision of preferences or benefits.
- Mandatory accounting of foreign experience and its implementation in domestic practice. Current market conditions require the continuous development of customs and tariff regulation. It is necessary to seek and implement effective methods and ways of managing foreign economic activity, taking into account the provisions of previously concluded intergovernmental agreements (on the Customs Union, the creation of EVRAAZES, etc.).
- Duty rate reductions depending on the degree of readiness of exported products.
Bid Specifics
The legislation provides for 3 levels of import payments:
- The minimum. They are used for taxation of raw materials, goods containing the smallest amount of added value. They are introduced to provide domestic enterprises with the necessary amount of inexpensive materials for further processing within their customs zone.
- Medium. They are introduced into semi-finished products, components, spare parts of foreign manufacture. Their goal is to provide imports on favorable terms.
- The maximum. They are introduced for goods of high level of readiness, high technology products with increased value added.
In modern market conditions, it is often advisable to lower rates as the degree of product readiness increases. In this case, the state will stimulate both imports and the development of export-oriented economic sectors.
Average rates are used to regulate the export of domestic goods for intermediate consumption. These include, in particular, semi-finished products, components, disparate equipment.
It is advisable to use maximum rates in order to limit the excessive (undesirable) export of raw materials, natural resources, and also finished products with a low degree of processing. They will encourage domestic producers to produce goods with a high degree of readiness and, therefore, strive to expand the scale of processing of semi-finished products and raw materials within the customs zone of the exporting state.
Regulatory objectives
They can be formulated exclusively by bodies of the highest state power.
The regulatory objectives are classified according to various criteria. So, for example, there are long-term (strategic), short-term (immediate) and medium-term goals (3-10 liters).
The former are often fixed directly in special legislative acts. Medium-term and current goals are formulated by the FCS, the Government.
In the long term, the state is implementing a protectionism policy. It involves the protection of domestic producers from foreign competitors. Equally important is the fiscal long-term goal. Its essence is to replenish the state budget.
The main goal of regulation is to ensure the economic interests of the country. It is achieved by:
- Participation in the protection of the domestic market.
- Stimulating the development of the Russian economy.
- Structural transformation of the national economic complex.
- Ensuring the most efficient use of regulatory mechanisms and control of goods exchange within the customs territory of the Russian Federation.
- Receive preferences from partner countries.
- Providing conditions for the integration of domestic and global economies.
- Solving social problems, reducing the impact of crisis on the socio-economic sector.
Types of regulation
Tariff setting can be carried out comprehensively and include forms of direct and indirect influence on the cost of production.
In the first case, there is an administrative interference of the authorities in the establishment, modification and cancellation of rates, the participation of the state in the creation of levels, structures, and pricing rules. The state has a direct impact on tariffs, regulating their level, setting profitability indicators or standards of the elements that make up the tariff, taking other measures provided by law.
Such an intervention is advisable when it is necessary to stabilize current prices or to insignificantly increase them.
Direct regulation is carried out by establishing:
- Maximum rates.
- The level of profitability for each individual type of product, service, work.
- Values of margins and allowances.
- Rules for declaring tariffs and adjusting them.
- The order of notification of upcoming changes in rates.
Indirect customs and tariff regulation is an impact not on rates, but on factors that affect them.
Such an intervention is ensured through the use of a complex of means and methods aimed at expanding the product offer, managing population incomes and taxes on both imported and exported goods.
As a rule, the purpose of such regulation is to change the situation, create certain financing conditions, carry out tax and currency transactions, and in general, establish an adequate balance between supply and demand. Indirect methods are expressed in terms of influencing macroeconomic factors.
As a result, the state uses economic incentives and interests and affects the economic behavior of economic entities - consumers and producers. In other words, indirect methods affect customs relations automatically and indirectly. They have an addressless character.
Indirect regulation is carried out by:
- Application of preferential taxation and lending.
- Allocation of subsidies, subsidies from the respective budgets.
- Implementation of investment policy programs.
By setting and regulating tariffs, the state must purposefully formulate the conditions for equilibrium in foreign trade. To implement this task, it is necessary to combine the methods of direct and indirect regulation.
Conclusion
Customs and tariff regulation is considered one of the basic institutions of the economy of any state. Particularly relevant is its role in countries transitioning from a centralized form of managing the national economic complex to a market one. This applies to Russia in the most direct way. In the large-scale transformations that take place in the country, such tools and mechanisms should be used that, by their very nature, are the "guides" of economic reforms.
The tasks of the customs system include the integration of the domestic economy with economic relations operating in the world. One of the most important conditions for its implementation is the establishment of proper customs and tariff regulation. For this, in turn, it is necessary to develop the regulatory framework, unify procedures and operations based on world experience.
Acceleration of integration processes, globalization of economic relations is accompanied by qualitative changes in the role and functions of customs in the implementation of foreign and domestic policies, the creation of customs unions and interstate zones for free trade.
The current customs and tariff programs are mainly aimed at:
- Replenishment of the budget. About half of the revenue of the treasury is customs duties.
- Protecting weak economic sectors. For this, in fact, import duties on many foreign products are raised.
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