These payments are one of the sources of replenishment of the state budget. But is there a difference between the two? Are customs duties and customs duties the same thing? Imagine the definitions of these concepts, their classification and variety, determine the order of calculation.
What is it?
We give the definitions of customs duties and customs duties. This will help to immediately understand the essence of concepts.
Customs duties:
- One of the mandatory payments levied by customs authorities in respect of goods transported across the state border. Payment of such duty is a prerequisite for the import / export of products, which is ensured by measures of state coercion.
- Mandatory deductions to the state budget. Payments made by owners of products transported across the border.
Customs duties are another form of payment at customs. Their main difference from duties: fees are not charged for the product itself, but for the provision of services related to it. For example, on its storage, maintenance, release abroad. What is important, the customs duty can be paid not only by the owner of the product, but also by a third party. Payment of fees for various customs operations is usually carried out simultaneously with the filing of a declaration for transport escort.
Now you see the differences between customs duties and customs duties. As for legislative regulation, section 2 of the Customs Code in force for the Customs Union is devoted to it. In abbreviated form - TC TC.
Import group
We continue to analyze the topic "Customs duties and customs duties." As for the latter, they are primarily divided into two large groups - import (import) and export (export).
Let's get acquainted in more detail with the content of the import category (Part 1, Article 70 of the Customs Union TC):
- Actually, the customs import duty. According to the definition in the Customs Code, this is a mandatory payment that customs authorities are required to charge when transporting certain goods across the border.
- VAT. This is a value added tax that is levied on the importation of products into the territory of the Customs Union. At its core is indirect. The procedure for its payment is regulated not only by the Labor Code, but also in the Russian Federation - by the Tax Code.
- Excise taxes. Charged upon importation of goods of a certain category into the territory of the Russian Federation. They are also referred to as indirect taxes. Regulated by the Tax Code and the Customs Union.
- Customs duties. Mandatory payments that are levied by the customs structure for the release of goods from the customs territory, their further customs escort, other actions provided for by the Customs Code or legislative acts of the CU member countries.
Export group
Customs duties and duties include the export (export) category of these payments. There are two components:
- Export customs duty. It should be noted that neither Russian regulatory legal acts nor the Customs Code contain its exact definition.
- Customs duties. According to the Customs Code, their size cannot exceed the approximate value of the costs of the customs structure for the commission of actions for which such a fee is due.
Also, all of the above payments can, from an economic and legal point of view, be divided into two groups:
- Customs nature of the formation. These are customs duties and fees.
- The tax nature of the formation. VAT and excise taxes.
We will also introduce other well-known classifications of customs payments.
For the purpose of collection
Charges customs duties and fees, respectively, the customs system. Two main goals can be distinguished here:
- Fiscal payments. The purpose of their collection is to replenish the state budget.
- Protectionist payments. Here are already pursued trade and economic goals. For example, stimulating domestic producers, protecting domestic markets, and so on.
For taxable items
Consider the types of customs fees and duties from the perspective of this classification:
- Imported. The most common both in Russia and around the world. Charged from imported goods. Goals may be fiscal or export promotion.
- Export. Meet much less import. In the Russian Federation, for example, they are levied only on exported raw materials. WTO insists on their complete abolition. Objectives: fiscal, regulation of monopolies, alignment of domestic prices with the price in the foreign market.
- Transit. They are extremely rare, as world states are interested in increasing transit, because it brings considerable revenues to the budget. Accordingly, transit duties are taken for the transport of products through any country. The purposes of collecting such payments are fiscal.
According to the method of calculation / collection
We examined the concepts of “customs duty” and “collection”. The difference between them is in the subject of taxation. Now we turn to the new classification - gradation by the method of calculating the payment:
- Ad valorem. They are determined as a percentage of the customs value of the goods. Of course, they are more beneficial for taxing expensive products and less beneficial for a uniform load. For example, if PCs are imported, then it is appropriate to assign a fee for one piece of equipment, and not for 1 kg of computers.
- Specific. This refers to a specific amount of money for any unit of goods. Accordingly, such duties are more beneficial for the taxation of mass, inexpensive goods. For example, raw materials. Here the duty is assigned for each unit of mass, volume, in some cases - apiece.
- Mixed. Or a combined type. Here, for calculating customs duties and taxes, both types of rates are used - ad valorem and specific. As a rule, the largest of them will be payable. This is a flexible but less used method. It is used, for example, in relation to cars: the duty is calculated both on the basis of the cost of vehicles and on the basis of the power of its engine.
By nature of origin
In this classification, two groups of customs payments are distinguished:
- Standalone. Those duties that are established by state authorities without conducting bilateral or multilateral international negotiations. In world practice, they are quite high. Therefore, they become the subject of discussion. The consequence is the occurrence of conventional customs payments.
- Conventional. Contractual - are established during the negotiations of the parties, which are world states. Unilaterally, the state power of a certain country cannot increase such a payment. The most popular example here is the GATT multilateral agreement, which covers more than 150 NATO member countries.
By state of origin
In this classification, the following groups are distinguished:
- General (maximum, general). These are duties established in relation to all countries of the world or their majority.
- The minimum. Such tax payments will be established in accordance with most favored nation treatment.
- Preferential. This implies special, preferential rates of customs payments. They are provided either to individual states or groups of countries. For example, this applies to developing countries. Sometimes even zero rates apply to them.
Special group
We also list the components of a special group of customs payments:
- Special protective. Based on the name, they are used to protect certain goods in quantities that cause (threatening to cause) damage to local, domestic producers of similar or similar goods from importation into the country. Also used as a way to counter unfair competition. In light of recent events, they are used as a response to discriminatory actions of individual countries or unions of states.
- Antidumping. They are used to protect domestic markets from imported products at dumping cost. Dumping here refers to the sale of products at the importer’s markets at a price higher than the cost of the same goods at the exporter’s markets. This duty is introduced, respectively, upon detection of dumping and upon the provision by the competent authorities of official corroborating information.
- Compensatory. These are duties that are imposed on those imported goods for which subsidies are established in the producer state in order to stimulate exports or replace imports. This type of duties is recognized to compensate, to neutralize losses regarding subsidies to importing enterprises. This duty does not exceed the amount of the subsidy.
- Punitive. They are distinguished by a high size - they exceed the usual ones by 3-5 times. Applicable to individual states. The goals, for the most part, are political.
- Seasonal Introduced in respect of those products, the volume of import, production and sales of which fluctuate sharply throughout the year. As a rule, these are agricultural products.
Features of the calculation
Accounting for customs duties and fees is the prerogative of state customs services. And in order to calculate these payments, it is important to know the following relevant information:
- Tariff quotas.
- Customs preferences.
- Specific tariff benefits.
In order to calculate the specific amount of customs payment, you need to have the following information:
- Base rates of customs payments - fees, duties, excise taxes, VAT.
- The terms of the special rates - seasonal, anti-dumping, punitive, countervailing, protective, preferential and so on.
- Rules and procedures for determining the export and import customs prices of goods.
- Formulas for calculating the total amount of customs payments.
- Actual regulatory framework.
We traced the difference between customs duties and fees, which are often assigned to the same group. According to the main classification, they are divided into import and export categories. There are other classifications. In order to calculate the amount of customs payment, you need to know the current legislation, be aware of the current base, special rates, conditions of their application.