Abstract: Customs tariffs and duties

Introduction

Chapter 1. Customs policy as part of national policy

2.2. The main directions of modern customs policy

Chapter 3. Customs policy in modern Russia

3.1. Measures to improve customs policy

Conclusion

List of used literature

Introduction.

The most important role in ensuring the economic interests of the state belongs to customs - one of the basic institutions of the economy. By participating in the regulation of foreign trade turnover and carrying out the fiscal function, the customs service regularly replenishes the state budget and thereby contributes to solving economic problems. At the present stage of development, a fairly significant part of the revenues in the federal budget comes from customs duties, customs fees and other payments, the collection of which is within the competence of the customs authorities.

Therefore, I believe that consideration of customs policy is one of the most important tasks in studying the subject “Economics of Customs.” The relevance of the topic under consideration is due to the peculiarities of the formation of new economic relations in modern Russia, the increasing scientific and practical interest in studying the experience of implementing customs policy, as well as the role and place of customs authorities in the public administration system. Target course work study the subject and structure of customs policy. The object of the study is the main directions of customs policy. The subject of the study is the study of modern customs policy. During the course work, the concept of customs policy, its purpose and how it is being improved today will be studied.

The course work consists of three chapters: introduction, content and conclusion. The first chapter consists of the concept of customs policy and the development of state customs policy. The second chapter consists of the direction of customs policy. The third chapter reveals measures to improve customs policy.

Chapter 1. The concept of customs policy

1.1. The concept of customs policy

Customs policy is a set of measures and directions in the field of foreign economic activity, carried out through the customs system. Customs policy includes activities government agencies on the application of customs duties and customs fees, as well as customs procedures and other means to achieve certain economic, social, financial, trade and political goals. The main means of implementing customs policy are: a system of economic instruments of customs regulation; participation in customs unions, free trade zones and customs conventions (agreements); regime for the passage of goods across the border; network of state customs control authorities; necessary legislative norms of customs activities. The Customs Union has a unified Customs policy, which is integral part domestic and foreign policy of the CU. The customs policy of the Russian Federation ensures the effective use of customs control tools to protect the Russian market, stimulates the development of the national economy, promotes structural adjustment and other goals determined by the Federal Assembly of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation in accordance with the Labor Code of the Customs Union and other legislative acts of the Russian Federation.

Customs policy is part of the foreign trade activities of the state, regulating the volume, structure and conditions of export and import of goods. One of the forms of manifestation of customs policy is customs protectionism, which intensifies during crises. During this period, high customs duties are introduced on imported goods and, as a rule, preferential customs duties on export products. In recent decades, along with customs duties, they have been widely used non-tariff methods import restrictions: quotas, quality and environmental standards.

Customs policy is a system of measures applied by the state in order to establish a certain regime of customs taxation on goods imported into the country and their passage through customs formalities.

1.2. Goals and objectives of customs policy

The goal of customs policy in the medium term is to promote diversification and increase the global competitiveness of the Russian economy through effective application instruments of customs tariff and non-tariff regulation.

Objectives of customs policy:

Promoting technological modernization of the Russian economy by facilitating access to the use of advanced foreign equipment and technologies;

Stimulating the development of production and technological cooperation between Russian and foreign companies, promoting the transfer of globally oriented manufacturing industries to Russian territory(“import of production instead of import of goods”);

Increasing the competitiveness of Russian markets, protecting developing markets vulnerable to imports;

unification of customs policy with the countries forming the customs union within the EurAsEC.

The implementation of the assigned tasks will be ensured by the following priority directions of customs policy.

The first is to stimulate the transfer of production to Russian territory by differentiating customs duty rates depending on the depth of processing and the purpose of the goods.

Differentiation of customs duty rates depending on the depth of processing of goods (minimum duties on materials, raw materials, components, maximum duties on finished products) creates more attractive conditions for the manufacture of goods in Russia compared to their import and facilitates the organization (transfer) of production to Russian territory .

At the same time, factors such as: reduction of customs duties on technological equipment in order to promote modernization Russian productions; the need to help meet consumer demand for high-quality goods, analogues of which are not produced in Russia or are produced in insufficient quantities; fulfillment of Russia’s international obligations regarding duty-free import of certain types of goods (for example, books and printed materials); the need to protect the most competitive sectors of the Russian economy in the raw materials sector and in the production of low-value goods; temporary opening of domestic markets to increase supply and prevent price increases - prevent compliance with the principle of escalation of the Customs tariff in some sectors of the economy.

In the medium term, to stimulate the relocation of production to Russia:

Work will continue to change the Customs Tariff in order to differentiate customs duty rates depending on the depth of processing of goods.

To create conditions conducive to organizing the production of those goods for which duty rates are lower than for components for their production, the following will be applied: classification of goods imported in disassembled form according to the tariff item to which the finished product belongs. In such industries as the automotive industry and agricultural machinery, work will be carried out to prepare rules for the classification of goods imported in disassembled form, according to the range of goods where the rates of import customs duties on finished products are lower than on materials and components; customs regime for processing for domestic consumption. The benefits of the customs regime for processing for domestic consumption will be realized for those goods where a reduction in duty rates on materials, raw materials and components is not justified.

Work will continue to differentiate the rates of import customs duties applied to components and components, in one case imported for industrial production goods, and in another case - not intended for such production.

The effectiveness of this approach has been confirmed by the practice of implementing Decree of the Government of the Russian Federation of March 29, 2005 No. 166 “On amendments to the customs tariff of the Russian Federation in relation to auto components imported for industrial assembly,” which was adopted taking into account the interests of both potential investors and Russian manufacturers of auto components .

The positive experience of establishing differentiated rates of import customs duties depending on the purpose of the goods (for the “industrial assembly” regime, or to protect domestic markets, or to prevent circumvention of established restrictions) will be extended to other industries in a modified form, taking into account WTO rules, that is , without requirements for “localization” of production.

The limitation for differentiating duty rates depending on the purpose of the goods is the legal uncertainty in the status of goods for customs purposes (if they are declared to the customs authorities at a reduced customs duty rate as intended for industrial assembly). To expand the practice of differentiation of duties on conditions that comply with WTO rules, it is necessary to clearly regulate the legal consequences for the declarant if, when importing goods, he chooses a lower duty rate.

The second is strengthening the regulatory function of the customs tariff, ensuring balance and rational protection of domestic markets.

The threat of displacement of goods from certain sectors of the economy from the domestic market by imports requires the creation of certain protective barriers to import access. At the same time, artificial and unjustified protection from imports reduces incentives to increase the competitiveness of domestic producers and infringes on the interests of consumers. A significant increase in industrial and agricultural production, investment activity, and the development of the service sector stimulates an increase in demand for goods in the field of mechanical engineering, which domestic production cannot fully satisfy.

Balanced regulation of imports, taking into account the needs of producers and consumers, will be ensured by: the use of specific tariff instruments in the agricultural sector (seasonal duties, tariff quotas); flexible response to the needs of producers and consumers, the price situation in the markets by temporarily reducing or increasing the rates of import customs duties; application of special protective, anti-dumping and countervailing measures.

Work will continue to further reduce the rates of import customs duties on advanced technological equipment that has no domestic analogues, while maintaining protective import customs duties on competitive equipment produced by domestic enterprises. Priority will be given to the import of high-tech equipment, the use of which can increase the competitiveness of Russian products.

A transition will be made to a gradual abandonment of unreasonably high duties, primarily on goods for industrial, industrial and social purposes that are not produced in Russia. Maintaining customs duty rates for fiscal purposes leads to an increase in prices along the entire chain of use of goods and, accordingly, the burden on the consumer. Another negative effect of high rates is the provocation of violations of customs legislation in order to minimize the amount of customs duties.

Third, abandoning unreasonable restrictions on Russian exports by optimizing the application of export customs duties.

Today, export customs duties are used as a tool for the extraction of natural resource rent; they perform the function of restrictions (bans) on the export of a number of goods, as well as a fiscal function.

In the medium term, a gradual transition will be made to: a refusal to apply export customs duties, with the exception of energy goods, as well as unprocessed timber, scrap metal and some other types of raw materials; the use of non-tariff measures to restrict exports in cases established by the Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities”, instead of applying prohibitive export customs duties.

Fourth, adaptation of tariff and customs policy instruments to the conditions of the customs union and free trade zones.

Bilateral agreements of the Russian Federation on free trade with the CIS member states provide for the implementation of mutual trade without the collection of customs duties and the application of quantitative restrictions. Open access of goods to the Russian market and free export of raw materials without reference to uniform rules for regulating foreign trade, competition and services state aid, a clear legal mechanism for introducing temporary restrictions in mutual trade contains potential risks for the interests of the Russian economy.

The established customs accounting system requires the identification of each component in the finished product with reference to the consignment of goods in which this component was imported.

In accordance with the Action Plan for the formation of a customs union within the framework of the Eurasian Economic Community (approved on October 6, 2007 by the Interstate Council of the EurAsEC at the level of Heads of State), by 2011 Russia will transfer powers in conducting customs policy to supranational bodies of the customs union.

In the medium term, the terms of mutual trade within the CIS will be clarified:

a new free trade agreement has been prepared within the EurAsEC, to which other CIS member countries will be able to join in the future;

Bilateral free trade agreements will be supplemented by agreements on mechanisms to protect the domestic markets of the participating countries.

Russia must ensure that agreements are reached with the Parties - partners in the formation of the customs union on the principles and rules of customs tariff regulation in the customs union that meet the socio-economic policy of Russia.

Fifth, optimization of the national scheme of tariff preferences.

The Russian Federation has established a system of tariff preferences, the beneficiaries (users) of which are developing and least developed countries.

Goods originating from developing countries are subject to customs duty rates of 75% of the basic import duty rates. Currently, 103 states are included in the list of developing countries. When importing goods originating from least developed countries (53 in total), customs duties are not charged.

In the medium term, the national scheme of preferences in trade with developing and least developed countries will be revised in terms of clarifying the list of beneficiary countries, the list of goods, as well as the rules of origin of goods for the purpose of providing tariff preferences, based on the following principles: promoting the development of developing and least developed countries ; minimizing the risks of damage to the Russian economy and its individual industries; taking into account the policies of the beneficiary countries towards Russia.

Sixth, a consistent reduction in tariff benefits that distort the regulatory function of customs tariffs.

Due to significant changes in the Customs tariff in terms of reducing (down to zero) the rates of import customs duties on technological and other equipment, analogues of which are not produced in Russia, tariff benefits will be canceled in respect of goods imported as a contribution of a foreign investor to the authorized (warehouse) capital of organizations with foreign investment.

Monitoring of the free customs zone regime in the Kaliningrad region will continue with a view to optimizing it, including limiting its application in cases where the preferential treatment for the use of foreign goods causes significant damage to producers in the rest of the customs territory of the Russian Federation.

Seventh, ensuring stability and transparency in the application of customs tariff regulation measures.

Frequent changes in customs duty rates create uncertainty and risks for entrepreneurs. In the period until 2011, a decision-making mechanism will be created to ensure stability of conditions in the field of customs and tariff regulation during one financial year.

Exceptions will concern a limited list of cases when the speed of decision-making is dictated by difficult to eliminate negative consequences for the economy.

Chapter 2. Theoretical basis Russian customs policy

2.1. Methods for implementing customs policy

The principled approach to the formation of the Main Directions is due to a qualitative change in its role in the implementation of the strategic goals of the country’s socio-economic development. Customs policy is becoming the most important and integral tool for solving internal problems - the transition of the Russian economy to an innovative path of development, its diversification and increasing global competitiveness.

This determines a number of features of customs policy in the coming period.

Firstly, its role in the technological modernization of the Russian economy is increasing by providing Russian companies with access to advanced technologies and equipment.

Customs policy should create incentives and conditions for attracting capital into production. Special customs regimes should be used more actively, and the principle of tariff escalation should be implemented.

Secondly, the role of customs policy in the formation of cross-border production and technological connections, the development of specialization and cooperation, primarily in high-tech industries, is increasing. The emphasis of customs policy is shifting - from regulating foreign trade to promoting the creation of global centers of competence in the manufacturing industries, embedded in global value chains.

Thirdly, the importance of customs policy in regulating domestic markets, increasing their level of competitiveness and strengthening the positions of Russian companies in Russia and abroad is increasing.

Fourthly, a common customs policy of the countries of the customs union being formed within the EurAsEC is becoming an important condition for integration in the Eurasian space.

In 2007, the development of foreign trade was characterized by high dynamics and an increase in its influence on internal economic processes in the country.

The volume of imports of goods amounted to 199.7 billion US dollars compared to 137.8 billion US dollars in 2006 (an increase of 144.9%), including from non-CIS countries - 169.9 billion US dollars, from - CIS participants - 29.8 billion US dollars. The volume of revenues from the collection of import customs duties amounted to 488.0 billion rubles. compared to 341.6 billion rubles. in 2006 (growth - 142.9%).

In 2007, the rates of import customs duties were changed on 1,570 tariff items, of which 307 were agricultural goods.

The weighted average rate of import customs duties in 2007 was 11.25%, in 2008 it will be 11.17%. If the Russian Federation joins the WTO in 2008, in 2009 the weighted average customs tariff rate will be equal to 11.15%, in 2010 - 10.4%; in 2011 - 9.55%. At the same time, under the terms of the obligations to bind the rates of import customs duties after Russia’s accession to the WTO

will have the right to maintain a fairly high level of tariff protection (the weighted average rate at the end of the transition period for agricultural goods is up to 18%, industrial goods - 7.6%).

The volume of goods exports in 2007 amounted to 352.5 billion US dollars compared to 301.2 billion US dollars in 2006 (an increase of 117%). The volume of revenues from the collection of export customs duties amounted to 1,834.9 billion rubles.

Changes in export duty rates were made for 63 items, excluding oil and petroleum products. For oil and petroleum products (73 items), duty rates changed in accordance with the Law of the Russian Federation “On Customs Tariffs” every 2 months. In order to protect the domestic market and prevent price increases, export customs duties on wheat and barley were introduced in the amount of 40 and 30 percent, respectively.

The volume of tariff benefits in 2007 for imports amounted to 30.4 billion rubles. (6.2% of revenues from import customs duties), for exports - 94.7 billion rubles. (5.2% of revenues from export customs duties).

The tariff and customs policy pursued in 2007 was based on the Main Directions of Customs Policy for 2008-2010, approved by the Government of the Russian Federation on March 2, 2007. The following activities have been carried out.

Zero rates of import customs duties have been introduced on a permanent basis for a wide range of technological equipment. Further expansion of the list of types of technological equipment with zero import duty rates is provided for by Decree of the Government of the Russian Federation dated June 9, 2007 No. 357 (98 items in total)

As part of the implementation of the priority national project “Health,” the rates of import customs duties on medical modules have been reduced from 20 to 5 percent.

Differentiated rates of import customs duties on individual components and components imported under the “industrial assembly” regime have been approved on a permanent basis. As part of this direction, in 2007 the list of individual components and parts used in the production of components and/or assemblies of motor vehicles imported duty-free or at a reduced duty rate was expanded.

The application of reduced import duty rates on materials and components used within the framework of the project to create the 881-100 medium-haul passenger aircraft has been extended on a permanent basis.

Decisions were made to adjust seasonal duties on 68 types of agricultural products.

Amendments to the Law of the Russian Federation “On Customs Tariffs” were adopted, granting the authority to the Government of the Russian Federation to change the procedure for distributing tariff quotas.

A number of decisions have been made to improve the rules for determining the country of origin. The list of technological operations, the implementation of which makes it possible to recognize a product as originating from the country where such operations were carried out, has been expanded. A draft of a new edition of the Rules for determining the country of origin of goods used within the CIS has been prepared.

The policy of protecting domestic industry from unfair or sharply increased imports was actively and consistently pursued. Decisions were made to apply anti-dumping measures against the import of nickel-containing flat products from the EU, engineering fasteners from Ukraine, rolling bearings from China and a special protective measure (fiberglass mesh).

As part of the relevant investigations, agreements were concluded with Ukraine to regulate the supply of rods for reinforcing reinforced concrete structures and flat cold-rolled products to the customs territory of the Russian Federation.

Investigations were carried out regarding polyamide technical threads and stainless steel pipes. Based on the results of previous investigations, protective measures were applied to three-phase asynchronous electric motors, channels, certain types of steel pipes, dry baker's yeast, and incandescent lamps.

Export duties on a number of goods with a high share of added value have been abolished. Among them: certain types of chemical products, products of the woodworking and pulp and paper industries (certain types of lumber and processed wood, cellulose, paper and cardboard).

2.2 Main directions of modern customs policy

The Ministry of Economic Development of Russia, together with the Ministry of Finance and the Federal Customs Service, has prepared a draft of the main directions of customs policy

The Ministry of Economic Development of Russia, together with the Ministry of Finance and the Federal Customs Service, has prepared a draft of the main directions of customs policy for 2010 and the planning period of 2011 and 2012. Russia. Today this project will be presented at a government meeting by the head of the Ministry of Economic Development, Elvira Nabiullina.

The materials prepared by the Ministry of Economic Development for the government meeting note that the priorities of customs policy for the medium term were generally determined by the Main Directions of Customs Policy for 2009 and the planning period of 2010 and 2011. At the same time, the global financial and economic crisis, a significant narrowing of total global demand, the transfer of crisis phenomena to the Russian economy and the associated need to develop effective anti-crisis measures, as well as the creation of the Customs Union of Russia, Belarus and Kazakhstan, the state of the negotiation process on Russia’s accession to the World Trade Organization determine the need to adjust customs priorities policies, especially for 2009 and 2010.

Features of customs policy in the coming period suggest two qualitatively various stages its implementation.

Stage I – until the end of 2010, characterized, according to preliminary estimates, by a gradual transition from the acute phase of the crisis to the stage of mitigation of crisis phenomena and the appearance of signs of economic recovery. At this stage, customs and tariff policy is implemented as an integral part of the anti-crisis economic policy. At the same time, the application of customs tariff regulation measures should be aimed at balanced protection of the interests of the state budget, domestic producers and consumers.

Stage II – 2011-2012 – stabilization of the economy, transition to progressive development. The main tasks of this stage are to restore the balance between the protectionist and regulatory functions of customs policy, to form the potential for sustainable post-crisis economic development and to transition to the full-scale implementation of priority areas identified in the Main Directions of Customs Policy for 2009 and the planning period of 2010 and 2011.

The Ministry of Economic Development of the Russian Federation draws attention to the fact that from 2010, customs tariff regulation will be carried out under the new conditions of the customs union of Russia, Belarus and Kazakhstan. This means the transfer of part of the functions for regulating foreign trade from the national authorities of the participating states to the governing bodies of the customs union, first of all, the Commission of the Customs Union.

Taking this into account, already in 2009 it is necessary to develop mechanisms to ensure the implementation of the tasks of the customs policy of the Russian Federation, taking into account the developed procedure for decision-making by the governing bodies of the customs union.

Finding optimal ways and methods for integrating the Russian economy into the world economy is impossible without mastering the richest tools available in the arsenal of many foreign countries And international organizations. Taking this into account, in recent years Russia has intensified efforts to reform national legislation (in particular, in terms of regulating foreign economic relations), bringing it closer to generally accepted legal norms in international trade.

An effective mechanism for regulating Russia's foreign economic relations is just being formed. A system of customs regulation of these connections is also taking shape.

Chapter 3. Customs policy of modern Russia

3.1.Measures to improve customs policy

For the effective implementation of customs tariff regulation instruments, the quality of customs administration will be improved through the implementation of customs control based on a system of analysis and risk management, the introduction of preliminary information, and the widespread transfer of control to the stage after the release of goods based on the minimum sufficiency method.

A methodology will be developed to compare foreign trade statistics data from Russia and its trading partners in order to identify the volumes and range of goods imported into Russia in violation of established rules.

Customs clearance technologies will be simplified for manufacturers using foreign raw materials and materials in order to reduce costs for logistics and storage of goods.

The system of accounting for goods used for industrial assembly and processing, and operations with them for customs purposes, will be simplified based on the use of information contained in accounting or ordinary commercial accounting of enterprises.

The system of customs clearance and control will be simplified in relation to spare parts for aircraft, equipment, and other goods for which lengthy customs clearance leads to unjustified costs in commercial activities.

A regulatory legal act of the Government of the Russian Federation will be adopted, defining the procedure for confirmation by authorized federal executive bodies of the use of goods for certain purposes, if this affects the rate of import customs duties or the tariff classification of goods.

The implementation of the planned priorities of customs policy in the medium term will contribute to solving the strategic tasks of the state’s socio-economic policy for the transition of the Russian economy to an innovative path of development and will provide favorable conditions for strengthening the competitive position of Russian business in the global economy.

The main directions of customs policy for 2009 and the planning period of 2010 and 2011 were prepared in pursuance of the Decree of the Government of the Russian Federation of December 29, 2007 N 1010 “On the procedure for drawing up the draft federal budget and draft state budgets off-budget funds of the Russian Federation for the next financial year and planning period."

The principled approach to the formation of the Main Directions is due to a qualitative change in its role in the implementation of the strategic goals of the country’s socio-economic development. Tariff and customs policy is becoming the most important and integral tool for solving internal problems - the transition of the Russian economy to an innovative path of development, its diversification and increasing global competitiveness.

3.2. Problems arising during the implementation of customs policy

One of strategic directions implementation of customs policy is to increase the effectiveness of personnel policy in customs authorities. Effective use of the human resources potential of customs authorities as one of the key resources of the customs system is one of the important areas of development of the customs service. This is due to the fact that the level of efficiency in solving the problems facing the customs service largely depends on the personnel composition of the customs authorities, as well as on the efficiency of managing its activities.

Transition to modern requirements and advanced technologies is impossible without effective use potential capabilities inherent in every person. Until now, the personnel potential of customs authorities has not been fully used, since personnel units were focused mainly on performing familiar procedural functions.

To our regret, the personnel services of customs departments have not yet turned into personnel management services; they pay very little attention to the analysis of the personnel situation and they still remain small in number.

The problem is still the insufficient efficiency of the work organization of officials, the irrational distribution of the potential capabilities of employees, which is associated both with organizational structure, and with insufficient use modern technologies and methods of labor organization in the customs authorities.

In the conditions of the beginning of the Customs Union, the improvement of training and management of customs personnel comes to the fore and becomes an important component of the unified customs policy of the Republic of Kazakhstan. In the conditions of integration, the qualitative renewal of customs authorities’ personnel, replenishing them with professionally trained employees, rational placement of personnel, as well as stimulating career growth are aimed, first of all, at the painless entry of the personnel of the customs departments of the Republic of Kazakhstan into a unified system for the provision of customs services in accordance with international standards quality.

Therefore, the most important condition for the effective functioning of the customs service is its staffing with qualified, proactive personnel who can work quickly, proactively, find and implement in practice solutions that meet the requirements of state interests, as well as the interests of business entities.

Integration processes associated with the beginning of the functioning of the Customs Union will have an impact on the development of personnel management of customs services not only in the Republic of Kazakhstan, but also in other member states of the Union. Thus, in 2010, the Federal Customs Service of Russia will transform customs posts in the North-West Customs Administration (NWCU).

Previously, in 2008-2009, corresponding work was carried out in the Central Federal District. In addition, in 2010, the process of implementing the Concept of the Federal Customs Service of Russia on the transfer of customs clearance to the borders of the Russian Federation continues.

In Kazakhstan, in order to bring the staffing level at the external customs border of the south of the republic to the required number, it is planned to increase the customs authorities due to the abolition of customs units on the Kazakh-Russian section of the state border. At the same time, units located on the Kazakh-Chinese, Kazakh-Uzbek, Kazakh-Kyrgyz and Kazakh-Turkmen borders are transferred to round-the-clock operation. In fact, it is seen that the customs services of states

CU participants have already prepared and are successfully implementing plans and programs to transfer state control to the external border of the CU: in the west - Belarus on the border with Poland; in the south - Kazakhstan on the borders with China, Uzbekistan, Kyrgyzstan and Turkmenistan.

It's now a matter of resolving the issue competent organization work of personnel services of customs departments in these areas.

In the conditions of the beginning of the functioning of the Customs Union, the issues of staffing the customs authorities of the states participating in the Customs Union with highly qualified specialists with specialized education are more relevant than ever. And above all, this applies to central executive bodies. In particular, in the Republic of Kazakhstan, special attention should be paid to the work to improve the system of training, retraining and advanced training of employees on the basis of the educational and methodological center (UMC) and the created Academy of the Customs Service, the development of its training base, organizational and methodological support educational process. Civilian higher education institutions and educational institutions specializing in training specialists with higher specialized customs education should not stand aside in this matter.

In the process of reforming personnel services in the context of the functioning of the Customs Union special role should be assigned to the head of the personnel management service, who must have experience in personnel and management work, and have developed organizational, communication and cognitive abilities. The head of the personnel management service must be proficient in personnel management techniques, methods for assessing the personal and business qualities of employees and results teamwork. In addition, he needs to know the issues of practical application of legislation in working with personnel, methods of influencing the team, methods and techniques public speaking, conducting negotiations in the event of labor disputes.

Conclusion

During the course work, the concept of customs policy was studied. How it is formed. And what ways exist to improve customs policy.

Customs policy in recent years has become one of the key elements of state regulation of the economy. It is a kind of knot in which the interests of the national economy and foreign trade are intertwined. By establishing different duty rates, it is possible to help saturate the domestic market or, conversely, to protect domestic producers. By introducing new customs regimes, it is possible to attract foreign investment. By improving customs procedures and canceling unjustified benefits, we will attract additional billions of rubles to the federal budget.

IN modern relations The customs service plays a decisive role in the development of market relations, the protection of state sovereignty and economic security of the country, the activation of ties between the national economy and the world economy, and the protection of the rights of citizens, business entities and government bodies.

Today, Russian customs policy has a number of problems. Unlike other developed countries, where, with the development of national industry and the formation of competitiveness of products in the domestic market, there was a smooth transition from a policy of protectionism in foreign trade relations to a policy of free trade, such experience is poorly applicable to Russia. In conditions of economic instability and the predominance of imported industrial and food products on the market, customs policy is not able to carry out its protective functions by economic means and is forced to rely on administrative methods.

The successful functioning of the customs system presupposes its restructuring, the introduction of progressive customs technologies into practice, the implementation of personnel policies aimed at providing the customs service with highly qualified specialists with deep knowledge of economic and legal framework customs policy.

Customs policy is a set of measures and directions in the field of foreign economic activity, carried out through the customs system. Customs policy includes the activities of government agencies in the application of customs duties and customs fees, as well as customs procedures and other means to achieve certain economic, social, financial and trade-political goals. The main means of implementing customs policy are: a system of economic instruments of customs regulation, participation in customs unions, free trade zones and participation in international conventions, the regime for the passage of goods across the border, a network of state customs control authorities, the necessary legislative norms of customs activities. The Customs Union has a unified customs policy, which is an integral part of the external and internal policies of the Customs Union. The customs policy of the Russian Federation ensures the effective use of customs control tools to protect the Russian market, stimulates the development of the national economy, promotes structural adjustment and other goals determined by the Federal Assembly of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation in accordance with the Labor Code of the Customs Union and other legislative acts of the Russian Federation. Customs policy is part of the state’s foreign trade activities, regulating the volume, structure and conditions of exports and imports. One of the forms of manifestation of customs policy is customs protectionism, which intensifies during a crisis. During this period, high customs duties are introduced on imported goods and, as a rule, preferential customs duties on export products. In the last decade, along with customs duties, methods of non-tariff import restrictions have been widely used: quotas, quality standards and environmental cleanliness. Customs policy is a system of measures applied by the state in order to establish a certain regime of customs taxation on goods imported into the country and the customs procedures they undergo. Customs policy is part of the foreign economic activity of the state. Historically, it became the first form of state regulation of foreign trade. The essence of customs policy is manifested in customs tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, and more. Customs policy is an integral part of the economic and foreign trade policy state, and therefore it depends on the goals and objectives of the overall economic strategy of the government. The formation of the customs policy of any state involves two important approaches to determining its direction - protectionism and free trade. Protectionism is a policy aimed at protecting one's own industry, Agriculture from foreign competition in the domestic market. Protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main goals are achieved by establishing a high level of customs taxation on imported goods and limiting imports. Free trade is a policy of free trade. It eliminates any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more profitable international division of labor and meeting market needs. In contrast to protectionism, free trade policy presupposes a minimum level of customs duties and is aimed at fully encouraging the import of foreign goods into the country’s domestic market. The main means of implementing customs policy are customs duties, fees (tariff, or economic regulation), the procedure for customs clearance and customs control, various customs restrictions and formalities associated with the practice of foreign trade licensing and quotas (non-tariff, or administrative regulation). Administrative instruments for regulating foreign trade are simply necessary at the present stage. With their help, the state, in conditions of independent implementation a large number companies of commercial operations can stop the growth of the foreign trade deficit and level out the trade and payment balances, manage foreign currency more rationally in the event of an acute shortage of it to purchase abroad the most necessary goods for the country, and mobilize foreign exchange reserves to service foreign currency debt. In addition, these instruments make it possible to obtain concessions in the field of import restrictions on the basis of reciprocity and to achieve the abolition of discriminatory measures in countries that are Russia's trading partners. Customs policy should be: relatively stable and predictable; transparent to the business community; its management must be of a state nature and be free from ambitions, lobbying (civilized lobbying is not excluded - it is inevitable), and subordinated to ensuring economic security. The goal of customs policy in the medium term is to increase the global competitiveness of the Russian economy through the effective use of customs tariff and non-tariff regulation instruments. Objectives of customs policy:

• - Promoting technological modernization of the Russian economy by facilitating access to the use of advanced foreign technologies and equipment.
• - Stimulating the development of production and technological cooperation between Russian and foreign companies, promoting the transfer of globally oriented manufacturing industries to the territory of the Russian Federation.
• - Increasing the competitiveness of Russian markets, protecting developing markets vulnerable to imports.
• - Unification of customs policy with the countries forming the Customs Union within the framework of the EurAsEC.

The implementation of the assigned tasks will be ensured by the following directions of the customs policy of the Russian Federation:

• - Stimulating the transfer of production to the territory of the Russian Federation by differentiating customs duty rates depending on the depth of processing and the purpose of the goods.
• - Differentiation of customs duty rates depending on the depth of processing and purpose of goods (minimum duties on materials, raw materials, components, maximum duties on finished goods) creates more attractive conditions for the manufacture of goods in the Russian Federation compared to their import and facilitates the transfer of production to the territory of the Russian Federation . At the same time, such factors as: reduction of customs duties on technological equipment in order to facilitate the modernization of Russian production. The need to help meet consumer demand for high-quality goods, analogues of which are not produced in the Russian Federation or are produced in insufficient quantities. Fulfillment of the international obligations of the Russian Federation regarding duty-free status of certain types of goods. The need to protect the most competitive, capable sectors of the Russian economy in the raw materials sector and in the production of low-value goods. Temporary opening of the domestic market to increase supply and prevent price increases.
• - Strengthening the regulatory function of the customs tariff, ensuring balance and rational protection of the country’s domestic market.

The threat of displacement of goods from certain sectors of the economy from the domestic market by imports requires the creation of certain barriers to import access. At the same time, artificial and unjustified protection from imports reduces incentives to increase the competitiveness of domestic production and investment activity; the development of the service sector stimulates an increase in demand for goods in the field of mechanical engineering, which domestic production cannot fully satisfy. Balancing import regulation taking into account the needs of producers and consumers will be ensured by: the use of specific tariff instruments in the agricultural spectrum (seasonal duties, quotas), flexible responses to the needs of producers and consumers, the price situation in the markets by temporarily reducing or increasing the rates of import customs duties, the use of special protective, anti-dumping and countervailing measures.

Refusal of unreasonable restrictions on Russian exports by optimizing the application of import customs duties. Today, import customs duties are used as a tool for the extraction of natural resource rent, they serve as restrictions on the export of a number of goods, as well as a fiscal function.

In the medium term, a gradual transition will be made to: refusal to apply export customs duties, with the exception of energy goods, as well as unprocessed timber, scrap metal and some other types of raw materials. Use of non-tariff export restriction measures in cases established federal law“On the fundamentals of state regulation of foreign trade activities”, instead of applying prohibitive export customs duties. Adaptation of customs tariff policy instruments to the conditions of the Customs Union and free trade zones. The bilateral agreement of the Russian Federation on free trade with the CIS member states provides for the implementation of mutual trade without the collection of customs duties and the application of quantitative restrictions. Open access of goods to the Russian market and free export of raw materials without connection with uniform rules for regulating foreign trade, competition and the provision of state assistance, a clear legal mechanism, and the introduction of temporary restrictions in mutual trade contain potential risks for the interests of the Russian economy and market.

The established customs accounting system requires the identification of each component in a finished product with reference to the consignment of goods in which this component was imported. The Russian Federation has established a system of tariff preferences, the users of which are developing and least developed countries. Goods originating from developing countries are subject to customs duty rates of 75% of the basic import duty rates. Currently, 103 states are included in the list of developing countries. When importing goods originating from least developed countries, no duty is charged. In the medium term, the national scheme of preferences in trade with developing and less developed countries will be revised, in particular, the countries that use this preference will be clarified. A list of goods, as well as rules of origin of goods, for the purpose of providing tariff preferences, based on the following principles: promoting the development of developing and least developed countries; minimizing the risks of damage to the Russian economy and its individual industries; taking into account the policies of countries that use the benefit in relation to the Russian Federation. Consistent reduction of tariff benefits that distort the regulatory function of customs tariffs due to significant changes in the customs tariff in terms of reducing (down to 0) rates of import customs duties on technological and other equipment, analogues of which are not produced in the Russian Federation, tariff benefits will be canceled in respect of goods carried as a contribution of a foreign investor to the authorized (share) capital of organizations with foreign investment. Monitoring of the free customs zone regime in the Kaliningrad region will be proposed in order to optimize it, including restrictions on its application in cases where the preferential treatment for the use of foreign goods causes significant damage to producers in the rest of the customs territory of the Russian Federation. Ensuring stability and transparency in the application of customs tariff regulation measures. Frequent changes in customs duty rates create uncertainties and risks for entrepreneurs.

Introduction

Foreign economic activity is a powerful factor that has a beneficial or destructive effect on the economy. Specific measures to regulate it are determined by the economic strategy of the country's leadership, which predetermines the main strategic objectives of economic development. These tasks include stabilization of the economy and economic growth, sufficient supply of goods in the domestic market, creation of modern infrastructure and conditions for the development of promising industries, formation of export potential, reasonable liberalization of the economy, improvement of the investment climate and payment status, guarantee of protection from unfair competition of foreign exporters, etc. The stability of customs policy is of great importance, especially for creating a favorable investment climate, and stable, efficient work of the customs service is also necessary.

The relevance of the topic under consideration is due to the peculiarities of the formation of new economic relations in modern Russia, the increasing scientific and practical interest in studying the experience of implementing customs policy, as well as the role and place of customs authorities in the public administration system. The transition of the Russian economy to market relations has necessitated further improvement of customs policy as the most important area of ​​political, economic and legal activity of the state, an integral instrument of state regulation of foreign economic activity, and with it a radical transformation of the Russian customs service.

1. The concept and essence of customs policy

Often, customs activities are associated only with the work of the Federal Customs Service. However, in fact, almost all federal legislative and executive authorities take part in its implementation to one degree or another, therefore, for rational management, customs activities must be structured accordingly. Customs activities collectively include the development of state customs policy, the formation of a customs tariff mechanism for the implementation of state customs policy and the practical activities of the customs service aimed at implementing the approved customs tariff mechanism. Each element of this structure is quite independent and requires a special approach to managing it and ensuring the quality of the final results. State customs policy aims to determine political guidelines for the targeted regulation of foreign trade in the national interests of the state. It allows us to combine the efforts of all government bodies and ensure a unified approach to state regulation of foreign economic activity. Its purpose is to determine the principles that should guide all legislative and executive government bodies involved in regulating foreign trade in goods and services. The customs and tariff mechanism for regulating foreign trade is created with the aim of establishing specific rules and conditions for the import or export of certain goods and services. Its purpose is to ensure the implementation of state customs policy based on the use of a set of tariff and non-tariff measures to regulate foreign trade, taking into account the restrictions arising from the foreign economic obligations of the state: international agreements, norms, requirements and rules of the World Trade Organization. The practical implementation of a set of customs and tariff measures for regulating foreign trade determines the meaning and expediency of the previous stages of customs activities. If at the level of state customs policy the problems of regulating foreign economic activity, the ideology and principles of their solution are identified, and at the level of forming a set of customs and tariff measures for regulating foreign trade, tasks and methods for solving problems are specified, then at the level of practical implementation, tools and technologies for implementing approved regulatory measures are developed foreign economic activity. 1 State customs policy is part of the foreign economic policy of the state and is a system of measures, rules and procedures governing the movement of goods, capital, services, intellectual and labor resources across the customs border in the interests of protecting and developing the national economy. For a more precise concept of customs policy, it is necessary to know the factors that determine its content. economic factors that need to be taken into account include: - acceleration of the development of processes of both globalization and regionalization of the world economy;

The low level of economic development of the Russian state and its one-sided (raw materials) nature; - a decrease in the level of economic (primarily food) security of the country, which is a consequence of many reasons, including errors in state customs policy; - the need to promote innovative processes in the development of mechanical engineering, agriculture, and high-tech production; - insufficiency of the regulatory framework defining the requirements, norms and rules for ensuring the safety of goods and services; - global level of corruption and the expansion of organized crime. Technical factors that need to be taken into account include the relatively low level of information and technical equipment of customs authorities and participants in foreign trade activities, which does not allow universal organization of electronic declaration, introduction of preliminary control and post-control, and ensuring the effective use of a risk management system. 2 The state’s response to the factors listed above is concentrated in the country’s budget developed for this period. The state of the budget and its individual items, the structure of income and expenses, the presence of a deficit, items of expenditure not confirmed by income and other characteristics of the budget provide the basis for the development of programs for the development of foreign economic activity as one of the tools for improving the economy and developing an appropriate state customs policy. At the same time, customs policy is so important that the processes of managing its formation should be given special attention. Unfortunately, this aspect of customs activities has not yet found a proper solution. It is believed that customs policy is formed by experts in the process of developing customs and tariff measures for regulating foreign economic activity, and is not a specific independent object of management. This approach to the development of customs policy, in fact, was one of the reasons for its ineffectiveness. If customs policy, as a set of principles for the formation of customs and tariff measures for regulating foreign economic activity for the upcoming planning period, were an independent object of management, then, of course, in the process of its development, coordination and adoption, the opportunity would be taken to take into account the failures in the economy that we are now seeing . Customs policy, as one of the state instruments for regulating the economy, should be an independent object of management and be subject to the influence of all management functions - planning, organization and regulation. As an object of management, customs policy must also have a subject of management, i.e. a working body designed to plan state customs policy, develop draft texts, bring state customs policy to approval by legislative bodies and adjust it in the process of application. The general principles of customs policy must be transformed by executive authorities into specific economic or administrative measures to regulate foreign trade in specific types of goods or product groups. However, the underdevelopment of the mechanism for the formation of tariff and non-tariff measures for regulating foreign trade, the incompleteness and lack of comprehensiveness of using the entire arsenal of these measures do not allow us to effectively solve the problems of protecting the national economy. To determine a rational combination of customs and tariff measures for regulating foreign trade, it is advisable to use a conditional monetary equivalent as a single optimization criterion. This makes it possible to apply a generalized utility function of foreign trade and, on its basis, carry out a step-by-step rationalization of the combination of customs and tariff regulation measures. At the same time, a rational combination of measures of tariff and non-tariff regulation of foreign trade in a specific product (product group) is understood as a set of measures of customs and tariff regulation, with the help of which the principles of state customs policy are achieved.

2. The concept of customs duties

Foreign economic policy is a system of measures aimed at achieving certain advantages for the economy of a given country in the world market and at the same time protecting the domestic market from competition of foreign goods, carried out through customs tariff regulation (application of import and export customs tariffs) and non-tariff regulation (in particular, through quotas and licensing) of foreign trade activities. Customs and tariff policy is the main element of foreign economic policy. In modern conditions, it is carried out using a number of mechanisms that regulate, stimulate and control foreign economic relations. The central instrument of customs and tariff regulation is the customs duty, with the help of which foreign trade turnover is regulated. 3 Customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when importing goods into the customs territory of the Russian Federation or exporting goods from this territory and is an integral condition of such import or export. However, the question of the economic essence of customs duties is controversial. Many economists classify it as a tax because, by definition, a duty involves the provision of a service. If we compare the cost of services provided by customs authorities to participants in foreign economic activity with the amount of customs duty they pay, it becomes obvious that the amount of the latter significantly exceeds this cost. In addition, for the very fact of customs clearance of goods by customs authorities, fees are charged in the established amount, which are, in essence, a fee for services. Customs duties on exports are used to maintain a rational balance between the import and export of goods, foreign exchange income and expenses on the territory of the Russian Federation, and to ensure conditions for the integration of the national economy into the world economy. The application of customs duties on imports is due, on the one hand, to the implementation of a policy of reasonable protectionism, and on the other, to the regulation of the import of products that have no domestic analogues or are produced in insufficient quantities to meet the needs of the domestic market. At the same time, customs duties on both export and import help ensure budget revenues. Currently in Russia, customs duties account for about 20% of federal budget revenues. Such a high rate is typical for developing countries. In industrialized countries, the share of revenue from customs duties is insignificant and amounts to about 1%. Customs duties perform three main functions:

• Fiscal, which applies to both import and export duties, since they are one of the revenue items of the state budget;
• Protectionist (protective), related to import duties, since with their help the state protects national producers from unwanted foreign competition;
• Balancing, which refers to export duties established to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.

3. Classification of customs duties

Customs duties are classified according to various criteria. Import duties are duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country. Import duties are the predominant form of tariff applied by all countries of the world to protect domestic producers from foreign competition. Export (export) duties are duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in cases of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are intended to reduce exports or fill the budget. Export duties increase the cost of goods on the world market, where competition is significant. In other cases, the purpose of export duties levied by countries with monopoly natural advantages is to limit the supply of raw materials to the world market, increase prices and increase budget revenues. Transit duties are duties that are imposed on goods transported in transit through the territory of a given country. For fiscal purposes, these duties are used only by some developing countries. In order to protect the economic interests of countries, they may establish

1. Seasonal – duties that are applied for operational regulation international trade seasonal products, primarily agricultural. Typically, their validity period cannot exceed several months per year. And for this period, the normal customs tariff is suspended.
2. Special, which consists of special, anti-dumping and countervailing. Special duties are duties that are applied as a protective measure if goods are imported into the customs territory of a country in quantities and under conditions that cause or may cause damage to domestic producers of such goods. Anti-dumping duties are duties that are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such import causes damage to local producers of such goods or interferes with the organization and expansion of national production of such goods. Countervailing duties are duties imposed on the import of those goods in the production of which subsidies were directly or indirectly used and if the import causes damage to national producers of such goods.

Typically, these special types of duties are applied unilaterally by the state in order to protect the country from unfair competition from its trading partners, or they are applied as a response to discriminatory and other actions that infringe on the interests of the state on the part of other states. The introduction of a special tariff usually becomes a last resort, which countries resort to when all other means of resolving trade disputes have been exhausted. Customs duties are classified by origin as:

1. Autonomous - duties imported on the basis of unilateral decisions of authorities state power countries. Typically, the decision to introduce a customs tariff is made into law by the state's parliament, and specific rates of customs duties are set by the relevant department (usually the ministry of trade, finance or economy) and approved by the government.
2. Conventional (negotiable) – duties established on the basis of bilateral or multilateral agreements.
3. Preferential (preferential) duties are duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods from developing countries. The purpose of preferential tariffs is to support the economic development of these countries by expanding their exports.

According to the types of rates, customs duties are classified as:

1. Constant - a customs tariff, the rates of which are established at a time by government authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have tariffs at constant rates.
2. Variables - a customs tariff, the rates of which can change in cases established by government authorities (when the level of world or domestic prices changes, the level of government subsidies.

4. Customs policy of Russia

The Russian customs system has extensive experience in protecting the economic sovereignty and security of the state, the internal market, domestic trade and industry. The implementation of these strategic measures has always been inextricably linked with the customs policy pursued in the country, which is an integral part of both the foreign and domestic policies of the state. Definitions of customs policy, in general view it can be represented as a system of state economic and other customs and legal measures to regulate foreign trade, protect the national economy and solve fiscal problems. The main goal of the customs policy of any state is to ensure its economic interests. And Russia is no exception in this regard. The goals of Russia's customs policy are: 4 - ensuring the most effective use of instruments of customs control and regulation of goods exchange in the customs territory of Russia; - participation in the implementation of trade and political tasks to protect the Russian market; - stimulating the development of the national economy; Free trade tendencies often arose in Russia’s customs policy, although this mainly happened under the influence of certain political events in Europe, and not for purely economic reasons. Today in Russia one of the main directions of customs policy is to improve the system for applying protective measures. This concerns the application of anti-dumping, countervailing and special duties, as well as import quotas. Also, one of the areas of customs policy of the Russian Federation is devoted to solving the problem of foreign investment. Currently, a system of customs benefits has been developed that allows stimulating investment of foreign capital. For example, goods related to fixed production assets (with the exception of excisable goods) imported into the territory of the Russian Federation as a contribution of a foreign founder to the authorized capital of enterprises with foreign capital investments are exempt from paying import customs duties. Preferential duties have been introduced on goods, the total quantity of which does not exceed the amount of the contribution of the foreign founder. The next direction of the country's customs policy is to improve the rules for determining the customs value of goods. The procedure and conditions for declaring the customs value of goods imported into the territory of the Russian Federation have been repeatedly adjusted. Administrative instruments for regulating foreign trade are simply necessary at the present stage. With their help, the state, in the context of independent commercial transactions carried out by a large number of companies, can stop the growth of the foreign trade deficit and level out the trade and payments balances, manage foreign currency more rationally in the event of an acute shortage of it for the purchase abroad of the most necessary goods for the country, mobilize foreign exchange reserves to service foreign currency debt . In addition, these instruments make it possible to obtain concessions in the field of import restrictions on the basis of reciprocity and to achieve the abolition of discriminatory measures in countries that are Russia's trading partners.

The formation of the customs policy of any state involves two important approaches to determining its direction - protectionism and free trade.

Protectionism is a policy aimed at protecting one's own industry and agriculture from foreign competition in the domestic market. It is characterized by high customs tariffs and import restrictions.

Free trade is a policy of free trade. It eliminates any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more profitable international division of labor and meeting market needs.

Customs protectionism first began to be used in the 16th century in England during the industrial revolution. To protect industrial enterprises created in the country from competition from foreign goods (primarily Dutch and French), high duty rates were introduced on goods that England began to produce at home. In addition, quantitative restrictions were introduced on the import of goods into England. According to the established procedure, foreign goods were allowed to be brought only on English ships or on ships of the country of origin of the goods, but an additional fee was charged. And colonial goods were transported exclusively on British ships, without stopping at any ports along the way, which was strictly controlled by the authorities. The goal of all these measures was to reduce the power of Holland in the field of foreign trade and stimulate the development of its own production. Soon other states followed the example of England - Spain, Sweden, France.

English protectionism has a history of almost four hundred years and is the most a shining example the positive impact of a reasonably pursued customs policy in the country on its economy. Thanks to him England early XIX century, in terms of its economic development, it came out on top in the world, when the technological process in industry became the highest, and the cost of production was the lowest in the world. Under these conditions, England moved from a policy of protectionism to free trade, that is, to free trade.

Protectionism and free trade have their own history in Russia. The line of protectionism in Russian customs policy can be seen from the reign of Peter I until the beginning of the 20th century. The essence of Russian protectionism boiled down mainly to encouraging the export of Russian goods in every possible way, imposing moderate duties upon import on foreign goods not produced in the country, while imposing high duties on goods whose production in Russia had been mastered or was already being established, or in general prohibit import. Free trade tendencies often arose in Russia's customs policy, although this mainly happened under the influence of certain political events in Europe, and not for reasons of a purely economic nature.

Thus, both developed capitalist countries and Russia in its distant past went through stages of, relatively speaking, “closed social development", when the formation of industry took place in conditions of domestic competition. And only with the development of national industry and the formation of competitiveness of products in the domestic market, there was a smooth transition from the policy of protectionism in foreign trade relations to the policy of free trade.

Unfortunately, this experience is weak to modern Russian customs policy. In conditions of economic instability, its strong dependence on international loans financial organizations, the predominance of imported industrial and food products on the market, customs policy is not able to carry out its protective functions by economic means and is forced to rely on administrative methods.

Administrative instruments for regulating foreign trade are simply necessary at the present stage. With their help, the state, in the context of independent commercial transactions carried out by a large number of companies, can stop the growth of the foreign trade deficit and level out the trade and payments balances, manage foreign currency more rationally in the event of an acute shortage of it for the purchase abroad of the most necessary goods for the country, mobilize foreign exchange reserves to service foreign currency debt . In addition, these instruments make it possible to obtain concessions in the field of import restrictions on the basis of reciprocity and to achieve the abolition of discriminatory measures in countries that are Russia's trading partners.

Lecture 2. State customs policy.

Lecture plan.

The concept and significance of state customs policy.

Tasks and functions of customs policy.

The concept and significance of state customs policy.

Customs policy - part of the foreign trade activities of the state, regulating the volume, structure and conditions of export and import of goods. One of the forms of manifestation of customs policy is customs protectionism, which intensifies during crises. During this period, high customs duties are introduced on imported goods and, as a rule, preferential customs duties on export products. In recent decades, along with customs duties, non-tariff methods of restricting imports have been widely used: quotas, quality standards and environmental cleanliness.

The customs policy of our country has its own history, its own characteristic stages of development. If in the 20s - early 30s Soviet Union pursued an active customs policy with the aim of linking domestic prices with world ones, then in the future it ceased to influence the development of trade with individual countries, since customs duties on imported goods were covered from the state budget and did not have a significant impact on domestic pricing and the economic efficiency of foreign trade transactions. Important elements of the active customs policy of the USSR in the 1920s were the customs tariffs of 1922, 1924 and 1927, which not only protected Soviet industry from competition with foreign goods, but also stimulated the development of Soviet exports by reducing or eliminating export duties on a significant part of goods . The customs tariffs of 1930, 1961 and 1981, which were in force during the period of command-administrative management of foreign economic relations, turned out to be essentially routine legal acts. Thus, the customs tariff of 1981 was not and could not be, for a number of reasons, an instrument of economic regulation of foreign economic activity. The indicated tariff consisted of only a little over three hundred items, while in the customs tariffs of most industrialized countries the number of individual commodity items, subitems, etc. ranges from 5 to 7 thousand, and in the tariffs of countries such as the USA and Japan - 10 - 12 thousand. The 1981 tariff was characterized by a discrepancy between the level of customs duties and the prices for goods prevailing in the domestic and foreign markets. Thus, for most types of machinery and equipment, the minimum rates were only 5-10%; for fuel - 10-12% , metals - up to 15%, chemical products -5-10% . And, finally, the current procedure for calculating customs duties and their inclusion in the Union budget. The concept of “customs duty” was replaced by the term “customs revenue”, as a result of which organizations importing goods transferred to the budget not the duty, but the difference between the cost of the goods in the foreign and domestic markets. This situation was considered quite normal in the era of strict centralization of foreign trade, the separation of the process of its implementation from the direct producers or consumers of goods, and the dominance of administrative-command methods of managing this activity. In the conditions of democratization of foreign economic relations, the involvement of almost all enterprises, organizations, joint ventures and production cooperatives in export-import operations, it is necessary to develop an effective customs policy and adopt a new customs tariff that would take into account the changes occurring in this important area of ​​economic activity.

The customs policy of Russia is determined by the highest bodies of state power and administration of the country and is an integral part of the foreign and domestic policy of the Russian state . The goals of Russian customs policy are:

a) integration of the country’s economy into the world economy;

b) protection and stimulation of economic development of Russia;

c) creating conditions for the functioning of the Russian market and the market of the CIS countries;

d) strengthening the country's trade and payments balance;

e) growth of state budget revenues;

f) strengthening Russia’s trade and political positions;

g) countering discriminatory actions of foreign states and their unions;

h) expansion of cultural and information exchanges between Russia and foreign countries, contacts between people;

i) protection of life and health of humans, animals and plants, preservation of the environment;

j) protection of state and public security;

k) protection of the rights and legitimate interests of citizens, enterprises, associations and organizations, the cultural and historical heritage of the peoples of Russia.

Historically, the dynamics of government regulation of the degree of openness or closedness of the economy (customs policy) moves from free trade to protectionism and vice versa. However, as is known, protectionist barriers are effective in the short term; they create a temporary effect, which then leads to significant failures, be it customs policy, export and import of goods, or investments.

Currently, several forms of protectionism have emerged:

Selective protectionism – directed against individual countries or goods;

Sectoral protectionism – protects certain sectors (for example, agriculture);

Collective protectionism - carried out by unions of some states in relation to countries that are not members of them;

Hidden protectionism is carried out using methods of domestic economic policy.

Instruments of state regulation of international trade by their nature are divided into tariff (based on the use of tariffs) and non-tariff (all other methods). Non-tariff methods of government regulation exclude quantitative methods and methods of hidden protectionism. Certain trade policy instruments are more often used when it is necessary to limit imports or boost exports.

An important role in protecting the national interests of domestic producers belongs to the customs authorities, which are charged with this task by current legislation. A significant role in the degree of efficiency of the activities of customs authorities is played by the level of complexity and ramifications of the customs structure, as well as the degree of perfection legislative framework: the more organically the customs regulation apparatus is structured and the simpler the mechanisms for implementing legal norms, the more efficient the work of customs. However, in unstable conditions, it is almost impossible to achieve such a level of activity of customs authorities, primarily due to the immaturity of legislation and ineffective mechanisms for ensuring legal norms.

Thus, the Federal Customs Service plays the role of institutional support for customs policy: it is they who implement the protectionist policy of encouraging domestic production through preferential duties; measures of tariff and non-tariff regulation. The case for free trade is based on economic analysis that demonstrates its benefits both for each party and for the entire world economy.

The goals of customs policy are to ensure the most effective use of instruments of customs control and regulation of goods exchange in the customs territory of the Russian Federation, participation in the implementation of trade and political tasks to protect the Russian market, stimulation of the development of the national economy, assistance in carrying out structural adjustment and other tasks of economic policy.

Tasks and functions of customs policy.

The goals of the customs policy of the Russian Federation, as defined in the Customs Code of the Russian Federation (Article 2), are:

participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy;

promoting structural adjustment;

ensuring the most effective use of instruments of customs control and regulation of goods exchange on the customs territory of the Russian Federation and other tasks of the economic policy of our state.

In accordance with the specified goals The customs authorities of the Russian Federation are assigned the following main functions:

participation in the development and implementation of customs policy;

protection of the economic interests of the Russian Federation;

ensuring, within its competence, the economic security of the Russian Federation;

adoption of means of customs regulation of trade and economic relations;

collection of customs duties, taxes and other customs payments; creation of conditions conducive to accelerating trade turnover across the customs border of the Russian Federation;

implementation of currency control within its competence; participation in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, implementation of these measures;

exercising control over the export of strategic and other materials vital to the interests of Russia; maintaining customs statistics of foreign trade and special customs statistics of the Russian Federation;

conducting research work, consulting in the field of customs, training, retraining and advanced training of specialists in this field for government agencies, enterprises, institutions and organizations.

A block of functions of an international nature is provided: participation in the development and implementation of international treaties of the Russian Federation affecting customs affairs; cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs issues.