Customs duties - is required payments or fees that are charged by customs authorities in the case of the importation of goods into the customs territory or exported from it.They are an essential condition for such export or import.Currently distinguish numerous types of customs duties.Their payment is provided by state coercion, and is mandatory.
before, consider types of customs duties, it is necessary to understand that they are not a service fee that is levied without valuable consideration.There is also the concept of the customs duty.This is nothing like the size of the payment or fee that is specified in the Customs Tariff and subject to the relevant authorities for the collection of specific goods exported from the territory of the Russian Federation or imported to it.All these rates are established by the Government of the Russian Federation, and they can be changed regularly.They are the same for everyone and united, that is, not subject to change, depending on what the person transporting goods across the border.
functions of customs duties in all three.The first - fiscal.This refers to the function of revenue performance of state budget.It applies not only to exports but also to import duties.The second - a protective and protectionist.It is designed to protect against unwanted foreign competition, local producers.This function is mostly typical for import duties.Third - balancing.It is introduced in order to prevent undesired exports, for which domestic prices for various reasons, lower than the world.This feature is characteristic only of export duties.
Classification of customs duties carried out by different criteria.So, the first grpuppa - levied on the project.According to this criterion distinguishes transit, export and import duties.
There is a division and the method of calculation.In this case, we are talking about specific duties (they are charged only in the prescribed amount per unit of goods which are exempt);ad valorem (they are charged as a percentage of customs value of goods are exempt);combined (these duties combine the above two species).
there is a division of customs duties on seasonal, temporary and general time-steps.And the nature of origin, they are autonomous and conventional;on the consequences and magnitude: restrictive and prohibitive;according to the method of calculation: nominal and effective.
There are classification and special types of customs duties.They are soboyts separate column and used temporarily in order to protect the economic intresy Russian Federation.The first type - 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 such conditions that could cause or already cause injury to domestic producers of the like product.
Kinds of customs duties, which are called special, continues anti-dumping duty.It is charged regardless of the applicable import duties and the introduction of anti-dumping measures.This fee is not more than the opposition dumped imports.This refers to a situation when Russia is going to bring in the goods, the price is lower than its normal value in the exporting country.
And the third kind of special duties - compensation.She is charged in cases where the imported goods for export or production of which directly or indirectly use a specific subsidy.In addition, such imports must threaten to cause damage to the domestic manufacturers that produce similar goods.
Customs duties depends on the import, export and domestic prices, which is objectively justified.It serves as an effective tool for the removal of differences between the prices in the state.
