Право/ 9.Гражданское право

Shakhman D., master student

Scientific supervisor: Bakishev K.A., Doctor of Economic Sciences, Profesor

Karaganda Economic University, Kazakhstan

CUSTOMS PAYMENTS IN THE CUSTOMS UNION: PROBLEMS AND PROSPECTS

Institute of customs duty has its roots deep into the history of mankind. For example, in the Middle Ages called duty fees, which are levied city, state and feudal lords for the use of roads and bridges, the protection order, for litigation and other functions. The most common were the fee for entry and movement within the (city, principality), as well as fees from merchants who were at that time the main part of the travelers.

The emergence of state fees, public charges, has been associated with the emergence of states with their sovereignty and state borders. Since fees began to gather in the state, they have become an important function replenish the state treasury and direct intervention in the economy, performing the function of state regulation of the economy.

In the light of the almost complete renovation of the customs legislation governing the relevant activities in Kazakhstan, there is a need for a thorough study of modern legal framework.

The Republic of Kazakhstan, Belarus and the Russian Federation in accordance with the Treaty on 6 October 2007 began to form a customs union. However, the documents governing the activities of the customs union taken so far and are constantly improving.

In late 2011, decision of the President of the Russian Federation, Belarus and Kazakhstan, established the Eurasian Economic Commission as a single permanent regulatory body of the Customs Union and the Common Economic Space. In addition a number of important decisions came into force in late 2011 - early 2012's.

Relevance of the topic of the abstract is determined by the innovations in the customs legislation, caused by a number of decisions of the Customs Union and the development of a fundamentally new legislation. foreign trade customs tariff legislation. Order and especially payment of customs duties is an important step in customs activities, which fully reveals the basic goals and objectives of the customs activity. Current legislation to customs duties include: import and export customs duties; value added tax levied on goods imported into the customs territory of the customs union; excise tax (excise), charged (charged) on goods imported into the customs territory of the customs union; customs duties [1].

This definition of customs duties needs at least two clarifications. First, we must distinguish between "customs duties" and "payments stipulated by the customs legislation." The latter concept is broader and includes both themselves customs duties, as well as some other obligatory payments made in the customs area, such as funds from the sale of confiscated goods, fines, penalties and recovery of the cost of the goods, the interest for the deferral or installment payment of customs, the amount of customs payments.

Second, not all customs fees are paid only by the customs authorities. Some customs fees are generally not directly related to the movement of goods and vehicles across the customs border, can pay customs laboratories, research and educational institutions of the State Customs Committee of Kazakhstan, ie institutions outside the system of customs authorities. Customs duties on goods sent by international mail, paid public relations firms, which lists these payments at the expense of the customs authorities.

The Customs Code of the Customs Union (Article 70), the following types of customs duties:

1) Import duties;

2) export duty;

3) the value added tax levied on goods imported into the customs territory of the customs union;

4) excise tax (excise), charged (charged) on goods imported into the customs territory of the customs union;

5) customs duties.

Payers of customs duties and taxes are the declarant or other persons who are responsible for payment of customs duties and taxes in accordance with the Customs Code of the Customs Union, international treaties of the - members of the Customs Union and domestic law.

To realize the full range of customs activities are the customs authorities, constitute a single system, which includes: Eurasian Economic Commission (permanent regulatory body of the Customs Union and the Common Economic Space), regional customs offices, customs, customs posts.

By the amount of customs duties is influenced by a complex variety of factors, which vary depending on the above-mentioned specific types of customs duties.

Customs duty - is one form of indirect taxes levied on foreign trade turnover of the movement of goods across the customs border[2].

Payment of customs duties is compulsory.

Customs duty - a compulsory payment to the federal budget, collected by the customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases determined in accordance with international treaties of the - members of the Customs.

Common Customs Tariff of the Customs Union of Belarus, Kazakhstan and the Russian Federation with the January 1, 2012 regulates the rates and calculation of customs duties on the territory of the Customs Union (CU Commission Decision of 18 November 2011 № 850).

Before proceeding directly to the classification of customs duties should be noted that among the main functions of the customs tariff protectionist highlights and fiscal functions.

Protectionist function is related to the protection of national producers. Collection of customs duties on imported goods increases the cost of the latter in their implementation on the domestic market of the importing country and thus increases the competitiveness of similar products produced by the national industry and agriculture. Fiscal function of the customs tariff provides a flow of funds from the collection of customs duties in the budget revenue of the country. Fiscal customs duty is significantly different from the protectionist customs duties that they entail budget revenues and expenditures affect those buyers who can not do without imports. However, in many cases, customs duties, carrying initially purely fiscal in nature, eventually becoming protectionist, and a clear separation between them.

Balancing function - refers to the export duties established in order to prevent unwanted merchandise exports, domestic prices are for one reason or another lower world (now in Russia is almost never used).

Thus, customs duties, according to scientists, are classified as follows:

1. In the object of taxation:

- Import - imposed on imported goods, with the release of their free circulation on the domestic market. Are the predominant duties in all countries.

- Export - duties that are imposed on exported goods. In accordance with WTO rules are used very rarely, usually in the case of large differences in the level of domestic price controls and the free world market prices of individual goods and aim to reduce exports and replenish the budget.

- Transit - duties that are imposed on goods transported through the territory of the country. Rarely introduced and used as a means of trade war.

2. By way of charging:

- Specific - accrued fixed amount per unit of taxable goods (for example, $ 20 per 1 tonne). Practical use of specific duties does not present any technical difficulties. Specifically, as a rule, export duties levied by them mainly commodities.

- Ad valorem - is charged as a percentage of the customs value of goods (for example, 15% of customs value);

- Specific - accrued fixed amount per unit of taxable goods (for example, $ 10 per 1 ton);

- Combined - combine both kinds of customs duties (for example, 15% of the customs value, but not more than 20dollarov per 1 ton).

3. According to the character:

- Seasonal - used for efficient regulation of international trade in seasonal.

- Anti-dumping - fees that apply in the case of import of goods at a price lower than their normal price in the exporting country, if such imports are causing injury to domestic producers of similar goods or prevent the development of national production.

For a decision to impose anti-dumping duties is important definition of the purpose and nature of dumping, which can be divided into: constant (aggressive) and a one-off (passive).

Permanent dumping policy related displacement competitor due to low prices; subsequently firm typically raises prices again, bringing them to a value greater than the original price of ruined competitors.

One-time dumping arises from the need to get rid of excess goods by random its sales in the foreign market at low prices.

For the national economy is the most dangerous permanent dumping, since it leads to the ruin of local producers, followed by "pumping" monopoly profits to foreign producers.

In practice, it is difficult to differentiate the above species, since it is impossible to clearly identify the final intentions of the company, which sells at low prices. For this reason, when deciding whether to impose anti-dumping duties of the country into account, in particular, damage to the national industry in connection with the importation of goods.

- Compensation - imposed on imports of those products, the production of which directly or indirect subsidies were used, if imports are causing injury to domestic producers of such goods. Used as a retaliatory measure against discriminatory acts which infringe the interests of the country, after the failure to resolve differences through political means in the negotiations.

4. By origin:

- Standalone - introduced by unilateral decisions of public authorities of the country;

- Conventional - set on the basis of bilateral or multilateral agreements such as GATT \ WTO;

- Preferential - duties that have lower rates as compared to the usual existing tariff rates, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal - to support the economic development of these countries.

5. According to the types of bets:

- Permanent - customs tariff rates which are installed at the same time public authorities and can not be changed depending on the circumstances.

- Variables - customs tariff rates which may vary by state bodies established cases. Such rates are quite rare, used, for example, in Western Europe.

6. By the method of calculation:

- Nominal - tariff rates specified in the Customs Tariff. They can only give a general idea of the level of customs duties, which the country puts its imports and exports.

- Effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and spare parts of these products.

Import duties shall be credited in the national currency to the single account of the authorized body of the Party in which they are payable in accordance with the customs legislation of the Customs Union, including the collection of import duties in the manner prescribed by the customs legislation of the customs union.

Calculation of the amount of import duties to be transferred from a single account of the authorized body of the Customs Union in the budget of the parties, as well as foreign currency accounts of other parties, is done by multiplying the total amount of import duties to be distributed among the members of the Customs Union on distribution ratios established percentage.

Norms of distribution of import customs duties are established as follows:

Republic of Belarus - 4.70%;

The Republic of Kazakhstan - 7.33%;

Russian Federation - 87.97%.

Into account the amount and distribution of transfer of import duties to the budgets of the Customs Union to the authorized bodies.

Value Added Tax (VAT) applies to indirect domestic taxes. VAT-exempt goods imported into the customs territory of the Customs Union. VAT on imported goods has two functions:

First, the function of regulation of foreign economic activity in order to create a level playing field for competition of domestic and imported goods in the domestic market;

Second, the fiscal function associated with the completion of a profitable part of the federal budget. When you import goods into the territory of one state - a member of the Customs Union with the territory of another state - a member of the Customs Union indirect taxes are levied by the tax authorities of the importing country, unless otherwise provided by the laws of that State in terms of goods subject to marking with excise stamps (accounting and control marks, signs ). Indirect taxes are levied on import into the territory of the State - a member of the Customs Union goods which are in accordance with the law of that State shall not be taxed on importation into its territory.

In determining the ad valorem rates of VAT are used. The size of VAT rates set by law. For imported goods in the Customs Union apply the VAT rate applicable to the products of these countries in domestic trade. Currently, three VAT rates apply:

• the basic rate for most items is set at 18%;

• the majority of food products (except for excisable goods) and a large part of children's goods VAT rate of 10%

• VAT is determined by the tax rate of 0% for implementation:

- Goods exported under the customs procedure of export, and goods placed under the customs procedure of free customs zone, subject to the submission to the tax authorities supporting documents;

- Services in the international transport of goods (transport of goods by sea, river vessels, ships mixed (river - sea), aircraft, rail and road vehicles, in which the point of departure or destination of the goods is situated outside the territory of the Russian Federation);

- Works (services) performed (provided) organizations pipeline transportation of crude oil and petroleum products;

- Services related to the transportation of natural gas pipelines, exported outside the territory of the Russian Federation (imported into the territory of the Russian Federation), as well as transportation services (transport organization) pipeline transport natural gas imported for processing in the territory of the Russian Federation;

- Services provided by the organization managing the unified national (all-Russian) power grid to transfer the unified national (All-Russia) electric grid electricity, delivery of which is from the electric power system of the Russian Federation in the electric power systems of foreign countries; and so on.

The customs value of goods imported into the customs territory of the Customs Union shall be determined in accordance with the international agreement of the - members of the Customs Union governing the determination of the customs value of goods transported across the customs border (the Agreement on the determination of the customs value of goods transported across the customs border of the Customs Union) used when goods are subject to duties, the conduct of customs statistics of foreign trade and special customs statistics, as well as the application of other measures of state regulation of trade and economic relations associated with the cost of the goods, including control over exchange in foreign trade transactions and bank settlements for in accordance with the laws of the State.

The customs value is the basis for the calculation of customs duties, excise taxes, customs duties and VAT. The system determining the customs value (customs valuation) is based on the general principles of such an assessment, in line with international practice, and apply to goods imported into the customs territory of the Customs Union. Excise tax - an indirect tax, which is part of the price of certain goods. Goods subject to excise duty, called excise goods. Excise duty is charged with both domestic and imported goods. As an economic non-tariff measure, the excise tax on imported goods contributes to the creation of equal conditions for competition in the domestic market between domestic and imported goods. At the same time, excise duties on imported goods serve as a source of replenishment of a profitable part of the federal budget. The share of excise taxes in the amount of customs duties is though a small proportion, but it has a tendency to increase.

Thus, customs payments - is customs duties, taxes, fees and other charges levied in the prescribed manner by the customs authorities, which shall be paid directly by the declarant or other persons in accordance with the customs legislation.

Therefore particularly urgent problem of informing and consulting of foreign economic activity on the customs - tariff regulation, and essential in this matter belongs to the free awareness through online sources authorities.

Providing participants customs relations information about the reasons for the decision taken by the customs authorities, his acts or omissions and advice on customs laws represent an important legal guarantee to protect the person is the subject of legal customs.

List of references

1. Anokhin O.G. Commentary on the Customs Code of the Customs Union.- Moscow: Prospect, 2011. - 448 p.

2. Sergeev VI Directory logistician. Customs duty. - M.: MTSVDNT "Moscow", 2007. - 180 p.

3. Bondarenko N.P. Customs - tariff regulation VED- M., 2007. - 240 p.