XII Международная студенческая научная конференция Студенческий научный форум - 2020

The basics of imposition of customs duties during movement of goods across the customs border of the Customs Union are defined in the Customs Code of the Customs Union, which specifies the classification of customs duties, establishes the procedure for calculation thereof, determines payers of customs duties, creation and termination of the obligation to pay customs duties and taxes, establishes the due date for payment, governs, in general, payment of customs duties and specifics of the use of customs duties according to the declared customs procedure.

The rescheduling of payment of import customs duties are governed by the Agreement on the Basis, Conditions and Procedure for Rescheduling of Payment of Customs Duties dated May 21, 2010.

Specifics of the use of security for payment of customs duties and taxes are defined by the Agreement on Certain Issues of Granting Security for Payment of Customs Duties and Taxes in Respect of Goods Transported According to the Customs Procedure for Customs Transit, Specifics of Collection of Customs Duties and Taxes and the Procedure for Transfer of Such Payments in Respect of Such Goods dated May 21, 2010.

However, a number of issues, such as the mode of payment of customs duties and taxes, procedure for the use of general security for payment of customs duties and taxes, application of ways to secure the payment of customs duties and taxes according to the Customs Code of the Customs Union, procedure for return of overpaid customs duties and taxes, procedure for collection of customs duties and taxes, are governed by the legislation of the Member States of the Customs Union.

  According to Article 70 of the Customs Code of the Customs Union, here are the customs duties:

1) import customs duty;

2) export customs duty;

3) value added tax charged on goods imported into the customs territory of the Customs Union;

4) excise tax (excise taxes) charged on goods imported into the customs territory of the Customs Union;

5) customs duties.

The above duties are of different nature and, thus, have essential features of legal regulation.

Import customs duties.

The customs duty, being a mandatory payment charged by customs authorities for the movement of goods across the customs border (cl. 25, par. 1, Art. 4 of the CC of the CU), is a tool of tariff regulation of the foreign trade. For the purpose of operation of the Customs Union, the unified customs tariff and common measures of regulation of the foreign trade with third countries (Agreement on Creation of the Common Customs Territory and Establishment of the Customs Union dated October 6, 2007) are defined and applied.

The legal aspects of setting and calculation of import customs duties, as well as definition and application of tariff preferences are governed by the Agreement on the Unified Customs Tariff Regulation dated January 25, 2008, which determines the procedure for setting the Unified Customs Tariff, rates of import customs duties, application of tariff preferences (in the form of exemption or reduced rate), exemptions from import customs duties and the procedure for application of duty rates depending on the country of origin of goods.

The Unified Customs Tariff is a set of rates of customs duties applied to goods imported into the common customs territory from third countries, classified according to the uniform Foreign Economic Activity Commodity Nomenclature (FEACN).

The rates of import customs duties shall be set by the Commission. The rates of import customs duties used today are approved by Decision No. 54 of the Board of the Eurasian Economic Commission dated July 16, 2012.

The Unified Customs Tariff includes the following rates of import customs duties:

1) ad valorem rate calculated as a percentage of the customs value of taxable goods;

2) specific rate calculated per unit of taxable goods;

3) combined rate that combines the ad valorem and specific components.

The use of import customs duties depends on the country of origin of goods.

As such, there is the common system of tariff preferences used in the Customs Union. The lists of countries that use the common system of tariff preferences of the Customs Union and the list of goods originating from developing countries and the least developed countries, covered by tariff preferences during their importation into the common customs territory, shall be specified by the Commission (Resolution No. 130 of the Commission of the Customs Union dated November 27, 2009 “On the Unified Customs Tariff Regulation of the Customs Union of the Republic of Belarus, Republic of Kazakhstan and Russian Federation”).

In respect of goods included in this list and originating from developing countries that use the common system of tariff preferences of the Customs Union, the rates of import customs duties are 75 percent of the import customs duty rates of the Common Customs Tariff.

In respect of goods included in this list, originating from the least developed countries that use the common system of tariff preferences and imported into the common customs territory, the zero import customs duty rates shall apply.

The amount of payable customs duty shall be determined using the basis for calculation of the customs duty and the relevant rate of duty (Art. 76 of the CC of the CU). Thus, in order to determine the correct amount of payable customs duty it is extremely important to perform correct classification of goods, correct determination of the country of origin of goods and correct use of the basis for calculation of the customs duty – customs value and (or) other characteristic of goods.

Tariff preferences shall be applied in the form of exemption from payment of import customs duties or reduction in import customs duties.

The use of tariff preferences are governed by the provisions of Article 5 and Article 6 of the Agreement on the Unified Customs Tariff Regulation dated January 25, 2008.

According to the Protocol of Granting Tariff Preferences dated December 12, 2008, the decision to grant tariff preferences to the extent not covered by the Agreement on the Unified Customs Tariff Regulation dated January 25, 2008, shall be made by the Commission. Such tariff preferences are established by Resolution No. 130 “On the Unified Customs Tariff Regulation of the Customs Union of the Republic of Belarus, Repuclic of Kazakhstan and Russian Federation” of the Commission of the Customs Union dated November 27, 2009.

The procedure for payment of import customs duties is governed by Chapter 11 of the Customs Code of the Customs Union with respect to standards defined by the Agreement on Establishment and Application of the Procedure for Crediting and Distribution of Import Customs Duties in the Customs Union dated May 20, 2010.

Export customs duties

Export customs duties shall be set at the level of national legislation of the Member States of the Customs Union. The procedure for calculation and payment of export customs duties is governed by the Customs Code of the Customs Union and, if not covered by the customs legislation of the Customs Union, by the national legislation of the Members States of the Customs Union. In respect of crude oil and certain categories of oil products exported from the territory of the Republic of Belarus, a special procedure for payment and crediting of export customs duties is established (according to the Agreement on the Procedure for Payment and Crediting of Export Customs Duties (Other Duties, Taxes and Charges of Equivalent Effect) for Crude Oil and Certain Categories of Oil Products Exported from the Territory of the Republic of Belarus Outside the Customs Territory of the Customs Union dated December 9, 2010).

According to the relevant regulations of the Member States of the Customs Union, the rates of export customs duties shall be determined in the context of classification of goods as per the FEACN of the CU. In respect of goods subject to export customs duties, the ad valorem, specific and combined customs duty rates shall be applied. Therefore, the correct calculation of the amount of payable export customs duty is directly related to the correct classification of goods and correct determination of the basis for calculation of the customs duty – customs value and (or) other characteristic of goods.

Список литературы

Аникин Б. А. Логистика / Б. А. Аникина – М.: ИНФРА-М, 2016. – 352 с.

Амсенова В. И. История таможенного дела / В.И. Арсенов – М.: МГУ, 2017. – 258 с.

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