Customs duties are mandatory payments that are charged by the representatives of the customs authorities of the State when moving any of the goods through the customs border of the so-called.Such a function in any country is usually the responsibility of the government, specially authorized body in customs affairs.For example, in the Russian Federation Federal Customs Service.
Since Russia together with Belarus and Kazakhstan is they created a customs union, the rate of customs duties and tariffs established by her in accordance with the agreement in 2008 between the Governments of these countries the agreement "On the unified customs tariff regulation."But from the second half of 2010 regulated the fees came into force a new law of the Russian Federation "On Customs Tariff".Their size also affects the type of product (at a special classification), the country of origin, as well as the presence of the conditions under which special kinds of duties.
Depending on where or from incoming goods, customs duties are distinguished by type:
- import (or imported);
- the export (or export);
- transit.
Import duties are introduced in almost all countries of the world.Export customs duties are much less common.For example, in the Russian Federation these duties are applied only to the exported raw materials (in particular, to oil).Currently, the World Trade Organization work is focusing all its members, aimed at the total abolition of export duties.Transit tariffs in the world almost never used.In Russia, the rate of transit fees as zero.
As for the most common import duties, in the Russian Federation to apply differentiated tariffs that take into account the country of origin.These tariffs are the following types:
- base rate (100% of the tariff);apply to goods, the country of origin are recognized by the state, which Russia granted MFN to trade;
- maximum rate (200% of the tariff);apply to goods, the country of origin are recognized by the state, which Russia does not provide most-favored nation treatment in trade;
- preferential rate (75% of the tariff);It applies to goods, the country of origin that recognize the so-called developing countries.
basic rates used by Russia in trade with almost all countries with which it has established economic and trade relations.
As for duties on goods whose country of origin is not possible to establish, in this case, there are specially designed by the Federal Customs Service of instructions for establishing their size.
require special attention customs duties on cars in Russia.They vary considerably, and it is directly related to the country's membership in the WTO.And this applies to both imports of new cars and used.However, these changes will affect only cars imported to Russia from the countries - members of the WTO.According to some agencies, the customs duties on cars (new) will be reduced from 30 to 25% and will remain so for three years.Then they expect an annual reduction of about 2.5% in such a way that they after 7 years reached a level of 15%.
similar picture awaits used or have been in operation vehicles.The fee is set at 25%, but with different "specific" rates.That it will be for five years and then phased planned (for 2 years) reducing it to 20%.As for the cars, which were exploited to the import of more than 7 years, the duties on them remains the same, ie 2.5 - 5.8 euros for each "cube" of the engine.
