Rahmetoldyna A.K.

Master of Law, Assistant of chair of Civil law and civil procedure, Labor law

Law Faculty

Al-Farabi Kazakh National university

Almaty, al-Farabi avenue, 71

а.r.e.k-89@mail.ru

CUSTOMS AND TARIFF REGULATION IN THE CONDITIONS OF INTEGRATION PROCESSES

Today Kazakhstan has to develop vigorous external economic policy which would provide integration of the country into the world economy, favorable conditions for advance of goods on foreign markets, developments of cooperation in the sphere of international trade. Kazakhstan needs to take a priority and fitting place on the international scene.

Enduring serious difficulties, being in great need in inflow of the foreign capital and goods, Kazakhstan rises before need of protection of national interests, from which prime economic.

One of the most important elements of system of public administration by foreign economic relations – customs structure, and first of all, the customs and tariff mechanism. Customs and tariff regulation takes the central place in the boundary economic regulation existing in each country.

Customs and tariff regulation is one of elements of a foreign trade policy of the state by means of which the state has an opportunity to affect an economic situation of the country in the world, an economic situation of separate goods and producers in domestic market and to fill up the state budget.

Besides, customs and tariff regulation in some cases can be used as a method of influence on a political situation in the world.

Tariff methods are a basis of economic regulation of foreign trade activities. The exclusive role of customs tariffs in regulation of international trade defined expediency of their special consideration, out of communication with other methods of economic regulation.

Customs and tariff regulation is directed mainly on protection of domestic market against the foreign competition. In system of tariff regulation the crucial role is played by import duties. The export and import customs duties are applied for regulation of operations on import and export, including to protection of domestic market of RK and stimulation of progressive structural changes in RK economy.

It means that the export and import customs duties are the instrument of customs and tariff regulation of foreign trade. Regulation by means of the customs duties collected when importing or exporting goods or only when importing is the most widespread and standard form of customs and tariff regulation of foreign trade. The size (rate) of the customs duty when importing defines degree of closeness or availability of domestic market to foreign goods. The rates of the customs duties brought together are called as a customs tariff therefore regulation by means of a tariff is called as customs and tariff regulation of foreign trade.

Customs and tariff regulation of the foreign trade activity is one of methods of state regulation of foreign economic activity and is realized by application:

• customs duties;

• tariff privileges;

• tariff preferences;

• tariff quotas.

Treat the national legislation regulating the sphere of customs and tariff regulation of foreign trade:

- The law of the Republic of Kazakhstan of April 12, 2004 No. 544 “On regulation of trade activity”,

- The code of the Republic of Kazakhstan “About customs affairs in the Republic of Kazakhstan”, approved as the Law of the Republic of Kazakhstan No. 296-IV of June 30, 2010,

- and also the international contracts, including prisoners within the Customs union and ratified by the Republic of Kazakhstan.

Due to the creation and development of the Customs union of Kazakhstan, Russia and Belarus (since January 1, 2010) customs and tariff regulation in Kazakhstan underwent considerable changes.

Customs and tariff regulation within the Customs union is regulated by the Agreement on uniform customs and tariff regulation of January 25, 2008 and the Customs code of the Customs union. In the Customs code of the Customs Union (further the Customs Code of the Customs Union) gives definition of the concept “customs duty” and “customs tariff”, main objectives of a customs tariff, an order of establishment of rates of the customs duties and their types, types of the customs duties, an order and the purpose of definition of the country of goods’ origin, various tariff privileges and cases of their granting, methods of determination of customs cost of goods are considered.

The customs duty – the obligatory payment raised by customs authorities in connection with movement of goods through customs border [1, Art. 4]. The customs tariff of the CU is the arch of the rates of the customs duties applied to the goods moved through customs border of the CU, systematized and grouped according to Product range of foreign economic activity on the basis of the Harmonized system of the description and coding of goods. The common customs tariff of the Customs union (CU ETT) is a basis of customs and tariff regulation.

Main objectives of the Common customs tariff are:

1) rationalization of commodity structure and a ratio of export and import of goods in the uniform customs territory of the states of the Customs union;

2) creation of conditions for progressive changes in structure of production and consumption of goods in the Customs union, including way protection of economy of the Customs union against an adverse effect of the foreign competition;

3) providing conditions for effective integration of the Customs union into world economy [2, p. 1].

Rates of the import customs duties of the Common customs tariff are uniform and aren't subject to change depending on the persons moving goods through customs border, types of transactions and other circumstances. Customs payments of the CU can be subdivided into the following types:

1) import customs duty;

2) export customs duty;

3) the value added tax raised when importing goods to the territory of the Republic of Kazakhstan;

4) the excise (excises) raised (raised) when importing goods to the customs territory of the Customs union;

5) customs duties (customs duty for customs declaration of goods, for customs escort, payment for the preliminary decision) [3, p. 113].

After creation of the Customs union, the State Parties agreed about the free movement of goods, carrying out uniform customs policy, standardization of rules and procedures, the general customs territory, need of creation of the single satisfying customs tariff is also recognized. Within the Customs union the common customs tariff and other uniform measures of regulation of trade in goods with the third countries is applied.

According to the assigned powers of the Eurasian economic commission the decision No. 130 of November 27, 2009 "On uniform customs and tariff regulation of the Customs union of Republic of Belarus, the Republic of Kazakhstan and the Russian Federation" approved Uniform product range of foreign economic activity (ETN foreign trade activities), the Common Customs Tariff (CCT), the uniform system of tariff preferences is defined.

Due to the need of updating of ETN foreign trade activities with the international basis, and also in connection with Russia's accession to the World Trade Organization and need reduction of ETT in compliance with obligations of Russia within the WTO, ETT And ETN foreign trade activities were twice approved: the decision of the Commission of the Customs union No. 850 from 18.11.2011 and the decision of Council of the Eurasian economic commission No. 54 of 16.07.2012. It should be noted that ETT and ETH foreign trade activities on a constant basis undergo the changes initiated by the countries of the Customs union. The Customs union assumes in addition to it also application of a uniform foreign trade policy concerning the third countries. It includes the following components: the blanket customs tariff, uniform measures of non-tariff regulation and the unified customs legislation.

Improved methods of customs administration in the field of collection of customs duties and taxes. This line of work is a priority, as is mainly through the implementation of fiscal functions of customs authorities are actively involved in ensuring the economic security of the state. Tariff regulation is aimed primarily at protecting the domestic market from foreign competition. The system of tariff regulation is crucial import duties. Export and import duties are applied in order to regulate the operations of import and export, including to protect the domestic market of Kazakhstan and to stimulate progressive structural changes in the economy of Kazakhstan.

It should be noted that to ensure the economic interests of domestic producers of goods and overall economic interests of the country in the movement of goods across the customs border of the Customs Union may establish special anti-dumping and countervailing duties collected by customs authorities in accordance with international treaties of the Republic of Kazakhstan and (or) the legislation of the Republic Kazakhstan. Such fees are charged in accordance with the procedure stipulated by the Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of Kazakhstan” (hereinafter the Customs Code) for the collection of customs duty [3, p. 113].

Thus we can say that customs duties perform a number of functions. The most important ones are the following:

1) Regulatory function - allows the State to regulate foreign trade relations, to change the balance of imports and exports in the right direction, allow you to select the priority areas of export, import and manage the overall flow of goods within and outside the state.

2) Fiscal function - the function of customs duties is to fill the coffers of the state, i.e. E. The revenue part of the state budget for the payment of importers (mainly) as well as exporters of customs duties for the import or export of goods from the territory of the state.

3) control functions - is that, thanks to customs duties, payments, their gross amount can be judged on the amount of exports and imports of goods. You can evaluate the balance of foreign trade, as well as the structure of exports and imports and on the basis of these data use control function to stimulate exports in certain industries, or to create favorable conditions for the development of the lagging sectors.

The impact on foreign trade customs duties can hardly be overestimated. It is the most effective lever for stimulating the economy exports and protection against excessive imports.

Development of foreign trade increased competition between producers, forcing them to close uncompetitive and seek profitable production, improve the organization of work, etc. At the same time foreign trade is another source of replenishment of the state budget. States that allow both to import and export more goods contribute to a more vigorous and sustained movement of capital.

Kazakhstan, too, should not stay aloof from the economic processes taking place in the world. The customs authorities of Kazakhstan, making even the first steps in his professional path, should absorb all the useful and necessary from the world practice.

Customs authorities pay great attention to improving the system of customs duties and taxes when moving through the customs border of the Customs Union. Improved methods of customs administration in the field of collection of customs duties and taxes. This line of work is a priority, as is mainly through the implementation of fiscal functions of customs authorities are actively involved in ensuring the economic security of the state.

References:

1. Customs Code of the Customs Union. Annexed to the Treaty on the Customs Code of the Customs Union, the decision-making of the Interstate Council of the Eurasian Economic Community (the Supreme Body of the Customs Union) at the level of Heads of State on November 27, 2009 № 17 // www.customs-review.kz.

2. An agreement on a unified customs tariff regulation on January 25, 2008 // www.customs-review.kz.

3. Code of the Republic of Kazakhstan "On Customs Affairs in the Republic of Kazakhstan" dated 30 June 2010 // www.customs-review.kz.