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УДК 339.544 I. Khokhlova
5th year student of the Faculty of Economics
Kurgan State University
Kurgan, Russian Federation
IMPORT DUTY AS AN INSTRUMENT OF TARIFF REGULATION IN RUSSIA AT PRESENT TIME
The main regulatory document in Russia, determining the basics of state regulation of foreign trade, is the Federal law of 8 December 2003, N 164-FZ "On fundamentals of state regulation of foreign trade activity". This law defines the instruments of state regulation of this sphere, dividing the latest on the instruments of customs-tariff and non-tariff regulation.
Import customs duty as an instrument of customs tariff regulation is a payment, levied by the customs authorities in connection with moving of the goods through customs border.
The rates of customs duties in the Customs Union of the EurAsEC is determined according to the Agreement between the Governments of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan from 25.01.2008 «On uniform customs-tariff regulation» and depend on the type of goods, country of origin, and also the conditions of using of special kinds of duties.
In September 2013 the new rates of import customs duties entered into force, approved by the Decision of the Council of the Eurasian economic Commission as a fulfillment of Russian obligations to the World trade organization (hereinafter WTO).The decrease in rates had noticed in 5100 tariff lines, which is almost half of the Unified Customs Tariff [3].
According to estimates, after transition period of reducing import duties to the final level about half of all rates will remain at a level below present the current Unified Customs Tariff of the Customs Union. About 30% of the rates will be reduced not more than 5 percentage points [4].
In General, the decrease of the average rate from the current level until the end of the level, agreed in the negotiations on Russia's accession to the WTO, will be about 3 percentage points. A similar decrease was observed in industrial goods. In the part of agricultural goods and food decrease will be about 4.4 percentage points (table 1).
Table 1
The main parameters of the agreements on the rates of import duties in comparison with the current tariff
|
Unified Customs Tariff: the average rate of the customs duty |
WTO: the average rate of the customs duty |
||
|
The initial level 1 |
The final level 2 |
||
|
All nomenclature |
10,293 |
11,850 |
7,147 |
|
Agricultural goods |
15,634 |
15,178 |
11,275 |
|
Industrial goods |
9,387 |
11,256 |
6,410 |
Resource: [4].
Notes: calculations of average rates held on the basis of the average customs statistics of deliveries from the «far abroad» in 2008-2010.
1 The maximum level of rates of the duties, which can be applied from the date of Russia's accession to the WTO.
2 The maximum level of tariffs that may be applied after the transition period.
Food products, including fish, exotic fruit, confectionery products, raw materials for the production of juices were mostly affected from the decrease. Besides, customs duties were reduced on equipment (washing machines, tractors), and tropical oils, some types of textiles and clothing [3].
According to the experts the liberalization of foreign trade associated with the entry into the WTO probably will lead to the aggravation in a number of sectors of the national economy due to their low competitiveness, which in turn will lead to decrease of tax revenues to the Federal budget from the real sector of the economy. Thus, Russian accession in WTO will contribute to the reduction of customs revenue. In the structure of the customs duties, import duties take about 15-20% (in 2012. - 10%), and in the structure of revenues of the Federal budget only 5-6%. However, even a small decrease in the rates of import customs duties will contribute to reduction of incomes of the Federal budget in the amount from 200 to 300 billion rubles per year. For example, before Treaty ratification of the accession to the WTO in the original project of the Federal budget for 2012 was planned increase of revenues from import duties to 803,8 billion Rubles., and in 2013 - to 911, 8 billion rubles due to the growth of taxable import volume and growth rate of the US dollar against the ruble [1].
However, according to the «Basic directions of budget policy for 2013 and the planning period 2014 and 2015» due to the decrease of the average rates of import customs duties revenues of the Federal budget in 2013 will be reduced to 187.8 billion rubles, in 2014 - on 256,8 billion rubles, in 2015 - on 365,9 billion rubles [5].
In 2012, the Federal customs service of Russia in the framework of the WTO membership has worked on the adaptation of domestic industries considered proposals of the business community to increase the rates of import customs duties in respect of goods, competitive analogues of which are produced on the territory of Russia, in case when it is not contrary to the tariff commitments in the WTO [2].
References:
1.Болдырева И. А Влияние динамики таможенных платежей на формирование доходной части федерального бюджета.//Проблемы современной экономики, N 4 (44), 2012. - http://www.m-economy.ru
2.Ежегодный сборник "Таможенная служба РФ в 2012 году", Москва 2013. - http://www.customs.ru
3.Институт экономической политики имени Е.Т. Гайдара.- http://www.iep.ru
4.Архивный сайт Евразийской экономической комиссии. -http://www.tsouz.ru
© I. Khokhlova, 2014