Onggarbayeva N.M. -the student  4 courses of department of international law,

the research supervisor Dosymbekova M.S. Cand.Jur.Sci.,

the associate professor of International law KazNU named by al-Farabi,

Features of tariff methods of customs regulation

The uniform Customs code of the Customs union (Customs Code of the Customs Union) was developed for ensuring customs regulation in the uniform customs territory of the Customs union of Russia, Belarus and Kazakhstan. For the Republic of Kazakhstan and the Russian Federation the Customs Code of the Customs Union came into force since July 1, and for Republic of Belarus – since July 6. The Customs Code of the Customs Union became the main document of customs regulation in the Customs union. So, in the annual Message to the people of Kazakhstan the President of the Republic Nazarbayev N. A. I noted that "We will strengthen the Customs union and the Common economic space" [1].

The customs tariff is one of the main tools of a trade policy of the state. Understand the list of rates of the customs duties ordered according to product range which is applied to classification of goods in foreign trade of this or that country as a customs tariff. The product range is a qualifier of goods which is used for state regulation of export and import and the statistical accounting of the foreign trade operations.

Customs and tariff regulation represents set of methods, receptions and ways of state regulation of the foreign trade activity which cornerstone application of customs procedures, duties and rules [2, C.529] is.

Now the questions concerning customs and tariff regulation of the foreign trade activity are regulated by regulations of two levels:

the first level – the supranational legislation;

the second level – the national legislation

Distinguish one-columnar and multicolumnar tariffs which respectively don't provide or provide possibility of application to goods of various rates of duties depending on what mode works for the country - the exporter.

Thus, the customs tariff can consist of three basic elements: rates of the customs duties, system of classification of goods which is created especially for the purposes of regulation and the accounting of the foreign trade activity, and rules of application of autonomous, contractual and preferential duties, that is system of columns of a tariff at a multicolumnar tariff.

Systems of a one-columnar tariff meet rather seldom.

the following columns of a tariff are most often provided In multicolumnar tariffs:

- for the goods imported from the countries with which there is an agreement on granting a most favored nation treatment. Sometimes this column of a tariff call basic;

- for the goods imported from the countries which have no agreements on granting a most favored nation treatment. Usually it is the highest duties;

- goods which are imported from the countries using the preferential mode, these duties usually the lowest. Preferences can be provided both on a unilateral basis within UNCTAD, and within creation of preferential agreements between the countries (for example, creations of free trade zones).

Customs tariffs also can have more difficult structure with the indication of rates within tariff quotas, compensation and other collecting.

The import customs duty – the most traditional tool of a trade policy directed on restriction of access of foreign goods on domestic market. The export customs duties are less widespread and directed on restrictions of export of certain goods from the country and the solution of fiscal tasks.

Transit duties are applied extremely seldom now and used mainly as means of trade war [3, C.75].

There is the following classification of the customs duties.

On a way of collection:

a) the ad valorem - are charged as a percentage to the customs cost of the assessed goods (for example, 20% of customs cost);

b) the specific - are charged in the established size for unit of the assessed goods (for example, 10 dollars for 1 ton);

c) the combined - combine both called a type of customs taxation (for example, 20% of customs cost, but no more than 10 dollars for 1 ton).

Application of measures of customs and tariff regulation depends on the country of goods' origin definition of the country of goods' origin is made. Rules of definition of the country of goods' origin are established for application of tariff preferences or not preferential measures of a trade policy.

The country of goods' origin the country in which goods were completely made or subjected to sufficient processing according to the established criteria is considered. The separate problems connected with rules of goods origin were settled in the International convention on simplification and harmonization of customs procedures (Convention Kyoto): in appendices about rules of goods origin, about documentary confirmation of goods origin and on control of the documents confirming goods origin [4, C.113].

Decrease and streamlining of tariff barriers was one of the most important problems of GATT-47. Thus the main instruments of liberalization of tariff barriers were obligations of participants for binding of tariff rates and the mechanism of regular multilateral negotiations – rounds of negotiations of GATT. As a result the average level of import customs tariffs in industrialized countries – members of GATT since 1947 was reduced more than by 4 times – to 6-7% for industrial products [5, C.12].

The most universal principles of creation of import customs tariffs in interests of a pokrovitelstvovaniye to national production are the principle of escalation of a tariff and system of its construction on the basis of the principle of effective tariff protection. Use of the specified approaches allows to order structure of rates of an import tariff. Giving to all tariff of a uniform orientation for creation of conditions for simplification of the competition of the domestic enterprises to foreign suppliers will be the general prerequisite in this case.

The principle of escalation of a tariff is based only on the accounting of character of goods. Escalation of goods – increase of rates of a tariff for goods in process of increase of extent of their processing.

This principle is followed by the vast majority of the states. In practice it is expressed in establishment of the lowest rates of duties on raw materials and the highest – on finished products and production of high extent of processing.

Thus, incentives for import to the country first of all of necessary raw materials and mechanisms are created. Thus barriers on the way of import of finished products and production of high extent of processing that creates incentives for development of manufacturing industry within the country are created.

The list of the used literature

1. Strategiya «Kazakhstan-2050»: novyi politicheskyi kurs sostoyashegosya gosudarstva – Poslanie Prezidenta RK – Lidera nacii N.Nazarbayeva narodu Kazakhstana ot 14 dekabrya 2012g.

2. Tamozhennyi enceklopedicheskyi slovar v dvuh tomah: Тоm 1, «А—О» Тоm 2, «P—Ya». - Minsk, 1998. P. 668.

3. Borisov K.G. Mezhdunarodnoe tamozhennoe pravo: Ucheb.posobie. Izd. 2-е. dop. - М.: Izd-vo RUDN, 2001. – P. 616.

4. Sandrovskyi K.K. Mezhdunarodnoe tamozhennoe pravo: Uchebnik. Izd. 2-е, - Kiev: Znaniya, 2001. P. 404.

5. Kupalov I.V. Mnogostoronnee regulirovanie torgovli i investicyi v sfere uslug v ramkah GAAT - Moskovskyi zhurnal mezhdunarodnogo prava, 1994, № 1. P. 126.