Customs duties are mandatory payments or fees that are levied by the customs authorities in case of importation of goods into the customs territory or exportation from it. They are an indispensable condition for such export or import. Currently, there are many types of customs duties. Their payment is ensured by state coercion and is binding.
Before you consider the types of customs duties, you need to understand that they are not fees for services, that is, they are charged without counter satisfaction. There is also the concept of a customs duty rate. This is nothing but the amount of the payment or duty that is indicated in the customs tariff and is subject to levy by the relevant authorities for a specific product exported from or imported into the territory of the Russian Federation. All these rates are determined by the Government of the Russian Federation, and they can change regularly. They are the same for all and one, that is, they cannot be changed depending on which person transports goods across the border.
The functions of customs duties are only three. The first is fiscal. This refers to the function of replenishing the revenue of the state budget. It applies not only to export, but also to import duties. The second is defensive or protectionist. It is designed to protect local producers from undesirable foreign competition. This function is mainly characteristic of import duties. The third is balancing. It is introduced in order to prevent unwanted exports of goods for which domestic prices are for various reasons lower than world prices. This function is inherent only in export duties.
Customs duties are classified according to different criteria. So, the first group is for the collection object. According to this criterion, transit, export and import duties are distinguished.
There is a division according to the calculus method. In this case, we are talking about specific duties (they are charged in the prescribed amount only for a unit of goods that are taxed); ad valorem (they are charged as a percentage of the customs value of goods that are taxed); combined (these duties combine the two types listed above).
There is a division of customs duties into seasonal, temporary and general in duration. And also, by the nature of their origin, they are autonomous and conventional; by consequences and magnitude: restrictive and prohibitive; according to the method of calculation: effective and nominal.
There are also special types of customs duties in the classification. They represent a separate column and are temporarily applied in order to protect the economic interests of the Russian Federation. The first type is a special duty, it is used as a protective, special measure, in cases where goods are imported into the territory of the Russian Federation in such quantities and under conditions that can or already cause damage to domestic producers of such goods.
Types of customs duties, which are called special, continues anti-dumping duty. It is levied irrespective of the import duty and is applicable when an anti-dumping measure is introduced . Such a duty is nothing more than counteracting dumped imports. This refers to the situation when goods are going to be transported to Russia whose price is lower than its normal value in the country of export.
And the third type of special customs duties is compensation. It is charged in cases where goods are imported, during the export or production of which specific subsidies were used indirectly or directly. In addition, such an import should threaten to harm those domestic producers who produce such goods.
Customs duty depends on the level of import, export and domestic prices, which is objectively justified. It serves as an effective tool for removing the difference between these prices in state revenue.