customs revenues. Customs fiscal revenues: legal regulation

CUSTOMS PAYMENTS AS A SOURCE OF INCOME FORMATION

OF THE MODERN STATE

ATROSCHENKOVA Irina Sergeevna

Annotation: the article is devoted to the disclosure of the economic and legal content of customs payments in modern Russia. The author reveals exactly the financial content of income from foreign economic activity as a significant component of the federal budget.

Abstract: article is devoted disclosing of the economic and legal maintenance of customs payments in modern Russia. The author of the financial maintenance of incomes of foreign trade activities as a significant component of the federal budget reveals.

Key words: finance, financial activity, federal budget revenues, customs regulation, customs payments, foreign trade regulation.

Key words: the finance, financial activity, incomes of the federal budget, customs regulation, customs payments, the foreign trade.

One of the most dynamically developing spheres of life is international economic relations. Permanent processes taking place in the world economy directly affect the interests of the absolute majority of the developed countries of the world, which undoubtedly creates the need state regulation foreign economic activity.

Since the Russian Federation is currently a party to an interstate agreement1 on the creation of a single customs space, also signed by Belarus and Kazakhstan, customs regulation in the customs union is carried out in accordance with the customs legislation of the customs union, namely, the Customs Code of the customs union, international treaties of member countries customs union and decisions of the commission of the customs union.

One of the goals of the customs regulation of foreign trade activities, as well as control over the movement of goods across the customs border of the customs union is, first of all, Russia to receive income from imports and exports, the percentage of which is significant in the state budget of the country.

Such receipt of funds is realized through the collection of taxes, customs duties, fees and other payments, that is, through the collection of customs payments.

As for the customs payments directly, today there is no generally accepted and unambiguous definition of such a concept. At the same time, even in the provisions of the main legislative act regulating customs regulation in the customs union, that is, in the Customs

1 Agreement on the creation of a single customs territory and the formation of a customs union of 06.10.2007

women's code Customs Union 2 does not disclose the meaning of this concept.

In the Russian scientific literature, one can find many opinions regarding the meaning of the term "customs payments". So in two works of Svinukhov V.G. gives two completely different definitions for the same term. In one of the works, customs payments are understood as a mandatory fee, which is subject to collection by the customs authorities when importing or exporting goods and which is prerequisite import or export of goods 3. In another work, the meaning of the concept of customs payments means taxes and fees collected by the customs authorities, which are directly related to the movement of goods across the customs border, and the payment of which is an indispensable condition for the application customs procedures" 4.

Another Russian author, V.Yu. Zhukovets, interprets the concept of customs payments as the totality of all payments payable by a person in without fail customs authorities for the movement of goods across the customs border of the customs union5.

E.V. Romanova gives a different definition: customs payments are customs duties, value added tax, excise, customs duties and other payments that are provided for by the current customs legislation and which are collected by the customs authorities in the prescribed manner for the implementation of customs

2 Customs Code of the Customs Union (Appendix to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 17).

3 Svinukhov V.G. Customs-tariff regulation of foreign economic activity. M., 2004. S. 35.

4 Svinukhov V.G. Customs business. M., 2005. S. 251.

5 Zhukovets V.Yu., Customs law in questions and answers. M., 2005. S. 98.

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tariff regulation of foreign trade activities of the Russian Federation”6.

There is also the point of view of S.V. Khalipov, who refers to customs payments in his works all taxes and fees, the obligation to collect which is attributed to the powers of the customs authorities of the Russian Federation7.

V.G. Draganov proposes to consider customs payments as monetary funds that are subject to collection by the customs authorities of the Russian Federation from persons directly involved in the movement of goods across the state customs border, while equating customs payments to customs revenues in a certain sense8.

O.Yu. Bakaeva gives her own definition of customs payments, understanding them as mandatory payments that act as tax and non-tax revenues to the federal budget, collected at the same time by the customs authorities in the prescribed manner and payable when goods are moved across the customs border of the customs union9.

Based on the above different points of view of Russian authors, it should be noted that customs payments are funds collected by the customs authorities from persons participating in the movement of goods and Vehicle through the customs border of the customs union. Legal aspects for the calculation, collection and payment of customs duties are regulated by the Customs Code of the Customs Union.

Customs payments are subject to collection from individuals, legal entities and entrepreneurs without forming a legal entity. According to the current customs legislation of the Russian Federation, declarants or other persons who, under the Customs Code of the Customs Union or international treaties of the Member States of the Customs Union, are vested with the obligation to pay such payments, can act as payers of customs payments.

Customs payments are paid, depending on their type, in the state currency of the Russian Federation or in foreign currency, the rates of which are quoted by the Central Bank of the Russian Federation. If it is necessary to convert foreign currency into the currency of a country - a member of the customs union, then the exchange rate established by the legislation of this country and which is valid at the time of registration is subject to application.

6 Romanova E.V. Customs payments. St. Petersburg, 2005. S. 29-30.

7 Khalipov S.V. Customs law. M., 2004. S. 47.

8 Draganov V.G. Basics of customs business. M., 1998. S. 330.

9 Bakaeva O.Yu. Legal regulation of financial activities of ta-

authorities of the Russian Federation. Saratov. 2005. S. 28.

stration customs declaration 10.

The terms for payment of customs payments are determined based on the provisions of international treaties and the legislation of the countries - members of the customs union. However, the Customs Code of the Customs Union provides for the possibility of deferral or installment payment of customs payments. At the same time, the conditions, grounds, procedure for changing the terms for payment of customs duties are subject to determination on the basis of international agreements of the members of the customs union, and taxes - the legislation of the country - a member of the customs union, to the budget of which the corresponding tax is paid.

In addition, in practice, there is an application of an advance customs payment, that is, the amount of money that the payer credits to the account of the customs authority against the future payment of customs duties. Such advance payments shall be payable in the currency of the country - a member of the Customs Union, in whose territory this payment will be used for payment purposes.

The situation on the return of overpaid customs payments is regulated by Article 90 of the Customs Code of the Customs Union. So, overpaid export duties and taxes are refunded in the manner prescribed by the legislation of the country - a member of the Customs Union, where the payment of the relevant payments occurred, and overpaid import duties are refundable on the grounds and in the manner determined by the legislation of the country - a member of the Customs Union, where the payment was made. duty, taking into account the peculiarities of international treaties of such a state.

Monetary funds received from the payment or collection of customs duties shall be credited to the federal budget of the Russian Federation. At the same time, the amount of customs payments is influenced by a rather impressive list of various factors that differ depending on the specific types of customs payments.

The main legislative act regulating the procedure for calculating and paying customs duties, as well as cases of granting benefits when paying them, in addition to the Customs Code of the customs union, is the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the customs tariff". However, in addition to the above laws governing the legal relations in question, it should also be noted the importance of numerous decrees of the Government of the Russian Federation, acts of the Federal customs service Russian Federation, the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation.

10 Customs Code of the Customs Union, Art. 78.

Turning directly to the types of customs payments, it should be noted that Article 70 of the Customs Code of the Customs Union establishes the following payments to be paid when moving goods across the customs border of the Customs Union:

1) customs duty (which in turn is divided into import and export);

2) customs fees (which include fees for the performance by the customs authorities of actions related to the release of goods, their customs escort and other actions provided for by law);

3) value added tax;

4) excises.

At the same time, among the above-mentioned customs payments, it is necessary to single out payments that have a tax nature of formation, namely, value added tax and excise, as well as non-tax revenues of the federal budget of the country, which include customs duties and customs fees11.

All types of customs payments have some common features and features.

First, a common characteristic feature of all customs payments without exception is the need to refer them to customs legal relations as a consequence of the emergence of an obligation to pay them when moving goods across the customs border. So Article 80 of the Customs Code of the Customs Union regulates the cases of occurrence and termination of the obligation to pay customs duties. By-

among other things, the principle of obligation is also contained directly in the very definitions of customs duties, taxes and fees.

Secondly, fixing at the legislative level the payers, the object of taxation, the procedure for collecting customs payments, their amounts, forms and terms of payment.

Thirdly, the obligation to pay customs duties is ensured by the coercive power of the state. For violation of the procedure for paying customs duties, the current legislation provides for liability.

Fourthly, a special subject of collecting customs payments, namely the customs authorities, whose duties are the collection of customs payments, control over the correctness of their calculation, as well as the adoption of enforcement measures.

Fifth, the formation of the federal budget at the expense of the amounts of customs payments, since the funds payable are first transferred to the account of the tax authority, after which they are transferred to the budget system. It should be noted that more than one third of all revenues of the Russian federal budget consists of proceeds from their payment12.

After analyzing the essence, main features and characteristics of customs payments, we can conclude that customs payments act as the main instrument of state economic policy. Payment of customs duties is a fundamental condition for the implementation of operations related to foreign trade.

11 Panskov VG, Customs regulation of foreign economic activity in Russia: study guide. M.: Infra-M, 2008.

12 Svinukhov V.G., Okanova T.N. Taxation of participants in foreign economic activity. M.: Master, 2008.

CUSTOMS REVENUES

one of the revenue items of the state budget. They are formed as a result of customs taxation of goods crossing the border of the country, and consist of customs duties, border taxes, fines and proceeds from the sale of goods confiscated by customs. In addition to performing economic and fiscal functions, CUSTOMS REVENUE covers the costs of the state customs authorities themselves. For these purposes, special customs fees may be levied - license, statistical, parcel, stamp, as well as sanitary fees, etc. In modern conditions, special customs fees are often used as a means of indirect protectionism.

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The new Customs Charter of 1892, which developed legislation on crimes in the customs sphere, defines the composition of smuggling offenses and responsibility for their commission. So, in case of repeated violation, a person could lose his property, but along with this, the norms provided for such punishments as imprisonment and eviction from the border strip. The system of payments, which was formed depending on the source of income, has also acquired clear forms.

So, by the end of the XIX century. In Russia, a unified system of customs authorities has developed, the central of which was the Department of Customs Duties of the Ministry of Finance, which directly supervised customs business in the country. The Department consisted of members of the special presence for the application of tariffs to goods (from officials of commercial and industrial institutions and members of the Council of Trade and Manufactories) and customs auditors, who were entrusted with the audit of customs institutions, the investigation of smuggling, etc. The lower link in the system was the customs districts. Each of them included a certain number of customs, customs gates and customs crossings.

During the XVIII - XIX centuries. the development of Russia's customs policy was cyclical, when the change of kings sometimes sharply reflected in the change in approaches to regulation foreign trade. (For example, from tough protectionism to a sensible free trade policy and vice versa.)

At the beginning of the XX century. customs payments in the revenue part of the state budget amounted to 14.5% (more than 200 million rubles) per year, second only to receipts from the sale of strong alcoholic beverages. This circumstance allows us to conclude that the fiscal function of the customs authorities in pre-revolutionary Russia and its importance for the state treasury. This fact is important to note, since in the Soviet years the state would almost completely abandon this function of the customs authorities, establishing a monopoly on foreign trade.

1.3.2 Developmentfiscalfocusactivitiescustomsbodiesafter1917 G.andinmodernperiod

The events of the First World War and 1917 practically destroyed the customs system of Russia.

In September 1917, the Central Committee of Trade Unions of Customs Workers was formed, and for about a year he led the customs business in the country.

By a decree of the Council of People's Commissars in 1918, foreign trade was nationalized, but this did not yet mean an increase in protectionism, which began to develop a few years later. On May 29, 1918, the Border Guard was formed, and on February 14, 1922, the first post-revolutionary tariff was approved. Due to the shortage of goods and the famine in the country, he was quite liberal, being drafted into as soon as possible fill the domestic market with imported products. Its disadvantage should be considered complexity and confusion, which made it difficult to calculate in the calculations. There were no stable prices either at home or abroad. Information about the cost of the goods was unreliable, and the quality of the goods was low.

During the civil war was significantly weakened legal status customs authorities, "even a project to turn the Moscow customs into people's baths" was discussed. Fortunately, such trends have not found a real embodiment.

By the end of the 1920s, the state intervened more and more actively in the activities of industry, gradually nationalizing almost all enterprises. Private ownership of land is being abolished, and foreign trade is being finally monopolized. The state controls virtually all spheres of activity, an administrative order of management is being introduced, and an administrative-bureaucratic apparatus is being created.

Against the background of the monopolization of foreign trade, there is also a change in legislation. Customs legislation is undergoing a major change in the direction of strengthening control over the transportation of goods and the implementation of decisions on the state's monopoly on foreign trade.

On October 14, 1924, the Presidium of the Central Executive Committee of the USSR approved the Customs Charter, and in 1928, due to the introduction of administrative management of the customs system, the Customs Code was adopted for the first time as the main legislative act in this area of legal relations. The Code provides for a monopoly on foreign trade, and a new system of customs authorities has been established. The management of customs affairs throughout the country was entrusted to the People's Commissariat for Foreign Trade (NKVT), later renamed the Ministry.

The direct management of the customs business takes place through the Main Customs Directorate (GTU), which is part of the NKVT. According to Art. 2 of the Code of 1928, the customs authorities monitor the implementation of the decree on the state monopoly of foreign trade, and also collect customs fees and perform other customs operations.

Several departments are created at GTU. Thus, the tasks of the administrative and financial department included the development of the structure of customs authorities and their staff, accounting for personnel, drawing up a general plan for construction work. The tariff department was in charge of the development of customs tariffs, the development of draft contracts and agreements with other states. The functions of the anti-smuggling department included the development of bills, rules for confiscation proceedings, as well as the resolution of smuggling cases by way of supervision.

In 1922, the GTU united 283 local customs institutions (134 customs, 149 customs posts), which were part of seven districts - Petrozavodsk, Western, Southern, Transcaucasian, Turkestan, Semipalatinsk, Siberian and two sections - Petrozavodsk and Crimean. The customs service consisted of 4850 people. In 1923, the representative offices of the USSR became the main trading body in foreign markets.

At the turn of the 1920s and 1930s, the system of organizing customs affairs in the USSR was becoming more and more simplified due to a drop in the number of subjects of export-import operations, and a decrease in the turnover of international passenger traffic. The number of customs officers is also being reduced. Thus, the apparatus of employees of the Moscow, Leningrad and Odessa customs, numbering 800 - 1000 people each, is reduced by 6 - 8 times. In the 1930s, the trend towards a decrease in the role of customs authorities in foreign trade relations was finally consolidated. Adopted in 1925 Code of Customs Tariffs USSR lasted more than 30 years and consisted of four main groups of tariff rates.

The first group included general customs tariffs for imports and exports. As a rule, they were used in trade with Western European and overseas countries. This group provided for the maximum customs taxation.

The second group included special tariffs established for trade with the countries of the East through the ports of the Caspian Sea, as well as across the land border from the Black Sea to the east to the border crossing point of the USSR, Mongolia and North China. Such tariffs were applied to goods of Turkish, Iranian, Afghan, Mongolian, Western Chinese origin.

The third group - special tariffs introduced for basic goods, the country of origin of which was Afghanistan.

Finally, the fourth group consisted of differentiated tariffs for goods moving through the port of Murmansk.

In addition to the listed groups of customs duty rates, a group of rates established by agreements between the USSR and other states (conventional tariffs) was used. Norm Art. 95 of the Customs Code established the possibility of applying surcharges to duty rates on goods of those states that violate contractual relationship with the USSR or take the path of discrimination against Soviet foreign trade.

characteristic feature of the Soviet customs system- collection of customs duties in a centralized manner through import and export associations.

The Second World War could not but leave an imprint on the activities of the customs authorities. Customs, captured by the Nazis, were destroyed, many of their employees died at the front. However, even in such conditions, customs officers continued their activities, concentrating on suppressing the illegal transportation of goods.

Between the 30s and 60s of the XX century. The USSR was practically isolated from the outside world, which naturally affected trade and customs relations. The post-war decades were not marked by major changes in the organization of the customs business. The sources of this time are extremely scarce and emphasize the state's line of the most severe protectionism and the state monopoly on foreign trade.

The situation was not alleviated by the new Customs Code of the USSR of 1964, which confirmed the monopoly right of the state to foreign trade. The management of the customs business was assigned to the jurisdiction of the Ministry of Foreign Trade and was carried out through the Main Customs Administration, which is part of it. Customs were recognized as a lower link, the main function of which was to control the observance of the state monopoly. "For all its importance and universality, this control expresses ... the fundamental principle of trade with foreign countries." However, until the 80s, the customs service was part of various departments, and only in the mid-80s. the customs department acquired independence - the Main Directorate of State Customs Control (GU SCC) was created under the Council of Ministers of the USSR.

The beginning of the 90s is a time of change. Transformation in the country of economic relations, freedom entrepreneurial activity, the liberalization of foreign trade have become factors in the transformation of customs legislation. There was an urgent need to adopt fundamentally new legal acts. In 1991, a new Customs Code of the USSR and the USSR Law "On the Customs Tariff" were adopted. One cannot but agree with famous opinion that the Code was a breakthrough from long years of stagnation into freedom of business and "made a great contribution to the development of domestic customs legislation. Some of its wordings, definitions ... seem to be more capacious and precise than even the current Code."

The termination of the existence of the USSR and the succession of the Russian Federation led to a logical renewal of the customs legislation and the restructuring of the work of the customs authorities. This was facilitated by the fact that "with the collapse of the USSR, Russia got 20% of the existing customs, while the share of trade in foreign trade exceeded 50%." Customs authorities gained independence in connection with the signing on October 25, 1991 by the President of the RSFSR of the Decree "On the establishment of the State Customs Committee of the RSFSR".

In 1993, two fundamental laws were adopted: the Customs Code of the Russian Federation (TC RF), the RF Law "On Customs Tariff". It was they who for ten years were the main sources of customs law, combined with an impressive trail of federal laws and by-laws, the number of which was close to ten thousand.

If in 1991 - 1992. the main role in the customs sphere was played by means of non-tariff regulation (quotas, licensing of foreign trade operations), then in 1993 the effective application of measures of customs-tariff (economic) regulation became dominant. Such measures were due to the concern of the state about filling the treasury. The customs tariff, like any other legislative financial act, was "an expression of conceptualized economic demands, adjusted for the real balance of interests of political forces." This circumstance expressed an increased preponderance towards the fiscal activities of the customs authorities.

Considering the continuity of the formation of Russian customs legislation and the stages of development of the fiscal function, it can be stated that a certain part of the achievements and positive results of the accumulated experience is used at the present time, representing an undoubted value. In 2003, a new Customs Code of the Russian Federation was adopted. The need for its adoption is dictated by a number of factors: lagging behind the norms of customs law from the significantly updated federal legislation; problems practical activities subjects of foreign trade and officials of customs authorities; cumbersome customs legislation and the complexity of a huge array of by-laws; shortcomings in the technology of the customs process.

With the adoption of the Customs Code of the Russian Federation, it became possible to talk about a change of eras in the field of international economic relations, about the beginning of the transition from "customs for the government" to "customs for foreign trade participants." This most important law (the fundamental source of customs law) is designed to promote foreign trade, and not create conditions for the work of regulatory authorities and state intervention in this area. These are precisely the requirements, the fulfillment of which is one of the conditions for Russia's membership in the WTO.

The priority areas of activity of the customs authorities in accordance with the new legal act are to promote the development of foreign trade, accelerate trade, and unify customs procedures. At the same time, full liberalization of foreign trade due to a number of objective factors is currently impossible, the state treasury is not ready to abolish economic barriers on trade routes. Therefore, the function of replenishing the federal budget for the customs authorities seems, no doubt, reasonable. It is no coincidence that the customs service is justifiably called a "budget donor", specifying that "the main part of the fiscal burden has been transferred to the border only because of the inability to collect taxes within the country." Given the role of financial and legal aspects in the activities of customs authorities, the study of the legal regulation of fiscal revenues in the field of foreign trade is of relevance and practical significance.

Chapter 2. General characteristics of fiscal revenues in the field of customs

2.1 Customspaymentsassourceformationprofitablepartsfederalbudget

2.1.1 Incomefromforeign economicactivitiesinbudgetarysystemRussianFederations

The structure of the budget system of the Russian Federation includes:

Federal budget and budgets of state off-budget funds;

Budgets of subjects of the Federation and budgets of territorial state extra-budgetary funds;

local budgets.

The revenue part of the federal budget consists of tax and non-tax revenues of the budget system. To the tax revenues of budgets, in accordance with Part 2 of Art. 41 of the Budget Code of the Russian Federation, include federal, regional and local taxes and fees, as well as penalties and fines. Non-tax revenues are revenues from the use of public or municipal property, income from paid services budget institutions; funds received as a result of the application of measures of civil, administrative and criminal liability; income in the form financial assistance received from the budgets of other levels.

At present, there are two main entities filling the treasury of the federal budget - the Federal Tax Service of the Ministry of Finance of Russia and the Federal Customs Service of the Ministry of Economic Development of Russia. Payments collected by the customs authorities (import and export customs duties, indirect taxes, customs fees) are paid to the budget as taxes and non-tax revenues. They are permanently assigned to the federal budget as its own revenues.

The state has the exclusive sovereign right, the customs regalia - to impose payment on goods imported into or exported from the country. Due to their fiscal role, the regalia "also received the name of the revenue prerogatives of the treasury (jura utilita fisci)". In modern conditions, the Government of the Russian Federation, like most countries with economies in transition, cannot refuse such a source of income as customs payments. In the tax component of the federal budget, their share approaches 40%. Consequently, the financing of state expenditures, including in the field of healthcare, education, culture, science, etc., largely depends on the efficiency of the work of customs authorities.

Back in the 19th century DI. Mendeleev noted that all countries use customs revenues, pursuing mainly three main goals: "indirect income generation (fiscal duties), protection of the main industries, suppressed by foreign competition, and development of industries that can gain a foothold in the country, but have not yet been strengthened, but are related to to the goods demanded by the country". In relation to today's realities, it seems possible to single out two main goals for using the institution of customs payments: fiscal (aimed at replenishing the state treasury) and regulatory (providing an optimal balance between domestic and foreign industries).

Fiscal activity of customs authorities is traditionally one of the main areas of their competence. It has a significant impact on both the national economy and international trade relations. That is why state revenues from foreign economic activity are largely fiscal.

The concept of "fisk" has long been identified with the term "treasury". This definition is widely used in special foreign literature of the public law direction, namely in France, England, Holland, Germany, Austria and other countries. At the same time, in all cases of application of this term, the presence of financial legal relations, expressed in the attraction of funds by the state from private individuals to cover its expenses, is considered the main system-forming feature. D.V. Vinnitsky offers his own definition of the concept of fiscal, which includes "any public institutions (the state and its parts), subjects of the Federation, municipalities, as well as specially authorized public institutions acting as holders of power in public property relations with private individuals."

Treasury revenues are used to cover state and municipal expenses. E.D. Sokolova notes that fiscal payments involve "satisfaction of public interests through the forced withdrawal by the state (local self-government) of funds that are privately owned by individuals and organizations or economic management or operational management from state legal entities.

In a broad sense, fiscal revenues are commonly understood as all revenues of the state treasury, i.e. income from state monopolies and state enterprises, taxes, fiscal duties, etc. In the field of customs, customs payments manifest themselves as such.

The Customs Code of the Russian Federation of 2003 is characterized by the separation of the legal regulation of the institution of customs payments in comparison with the Labor Code of the Russian Federation adopted in 1993. Despite the fact that a number of codified acts operate under the category of customs payments: Tax, Budget, Criminal Codes, Code of Administrative Offenses, - in the Labor Code of the Russian Federation there are no concepts of customs payments. Instead, in Art. 11 provides definitions of taxes and internal taxes. From the point of view of customs legislation, taxes are understood as VAT and excise taxes collected by the customs authorities in connection with the movement of goods across the customs border. Internal taxes are the same, provided they are collected when goods are traded on the territory of the Russian Federation. However, the list of customs payments by these categories is not limited. According to Art. 318 of the Labor Code of the Russian Federation, these include: customs duty (import and export), VAT, excise and customs duties.

2.1.2 Legalnaturecustomspayments

In the very general view customs payments are monetary funds collected by the customs authorities from entities involved in the process of moving goods and vehicles across the customs border of the Russian Federation. In doing so, some factors must be taken into account.

Firstly, the legal basis for customs payments is the Customs Code of the Russian Federation, in Art. 318 which installed them exhaustive list. As related legal acts, certain issues of the institution under study are regulated by the Tax Code of the Russian Federation, the Law of the Russian Federation "On the Customs Tariff", as well as the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in foreign trade.

Secondly, customs payments are the federal budget's own revenues. They are assigned to him on an ongoing basis and in full (Article 51 of the Budget Code of the Russian Federation). Absolutely all customs payments are fiscal revenues of the federal budget and cannot be spent for other purposes.

Thirdly, customs payments are levied only if goods are moved across the customs border of the Russian Federation. In most cases, they serve as a condition for such a movement. This sign expresses their transboundary character.

Fourthly, the customs authorities are vested with the right to collect customs payments. The exception is cases of movement of goods in international postal items when, according to part 4 of Art. 295 of the Labor Code of the Russian Federation, the subject pays the amount due to the postal organization, which subsequently transfers it to the account of the customs authority.

Fifthly, the payment of customs duties is ensured by the coercive power of the state. For non-payment, violation of payment deadlines, evasion of customs payments, the guilty person shall be held criminally, administratively, financially and legally liable.

It should be noted that the term "avoidance" is not defined by law, but it has significant practical significance. The law enforcer is often faced with a situation where it is necessary to accurately qualify this or that act. It seems necessary to agree with the opinion of N.S. Gilmutdinova and V.D. Larichev, who understand the evasion of making customs payments as "socially dangerous, criminally punishable, intentional acts provided for and prohibited by criminal law, aimed at full or partial non-payment in fixed time prescribed in accordance with the law customs payments". Such an act is punishable by criminal proceedings.

The legislator uses various terms to designate fiscal customs payments, the content of which does not always correspond to the applied term. Sometimes this is dictated by tradition. For example, in most countries, including Russia, the cash contribution for exports and imports is called customs duty. In any case, such a payment is imposed on an imperative basis and constitutes nothing more than a "forced withdrawal of funds". Inconsistent use of different terms arises, as a rule, due to the lack of systems approach to the establishment of payments, which leads to obscuring their true nature and makes it difficult for the taxpayer to analyze them.

It seems that in this regard it is impossible to agree with the opinion of A.N. Fomichev on the inclusion in the system of customs payments of monetary resources in the form of fines, penalties, funds received from the sale of goods converted into federal property. Of course, as measures of responsibility by their legal nature, they are fiscal revenues in the structure of the budget of the Russian Federation, but they should be identified with customs payments, the list of which is established by Art. 318 of the Labor Code of the Russian Federation, illegally.

It should be noted that in most countries of the world a system of customs payments is applied, in the center of which is the customs duty. In addition to it, imported into the EU countries individual goods are subject to customs duties. For example, in the UK, an imported car is taxed at a rate of 10% of its wholesale price. In France, parafiscal taxes are levied: on leather - 0.18% of the customs value, on the production of clothing - 6 - 11%, on prunes - 4%. In Sweden, plant protection tax is levied on bulbs, live plants, cut flowers, etc. However, such surcharges are justified by the interests national economy and apply to goods whose importation may significantly affect domestic production.

Customs payments are one of the conditions for the movement of goods across the customs border of the Russian Federation. This institution is based on the lawful behavior of participants in foreign trade operations. The lack of legitimacy in the acts of the subjects entails bringing them to legal responsibility and imposing appropriate sanctions. This circumstance serves as a criterion for distinguishing financial resources levied in the field of customs.

So, the following categories of mandatory contributions belong to customs payments: duty, tax, fee. Such a classification of obligatory payments stipulated by the customs legislation runs counter to the norms of tax legislation, which operates in two categories: "tax" and "fee".

What are the definitions of these concepts given by the legislator? Article 8 part 1 of the Tax Code of the Russian Federation defines tax as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds for the purpose of financially supporting the activities of the state and (or) municipalities. The fee is a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for making fees in respect of payers government bodies, organs local government, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

In the legal and economic literature, much attention has always been paid to the definition of "tax" and its difference from the concept of "collection". However, A.V. Bryzgalin believes that the terms "tax", "collection", "duty" are synonymous, and their use is explained only by established practice and traditions. Meanwhile, it is taxes that manifest themselves as the main source of accumulation of state revenues. AT economic theory It is customary to define taxes as "monetary relations that develop between the state and legal entities and individuals in connection with the mobilization of financial resources into centralized monetary funds." Lawyers, on the other hand, believe that taxes cannot be relations; they act primarily as a payment, a contribution that entails certain relations.

S.D. Tsypkin, examining the category of taxes as a special financial institution, notes that thanks to taxes, "part of the income of citizens and organizations is attracted to a centralized fund of funds to meet national needs." A similar position is held by N.P. Kucheryavenko, pointing out that the main feature of the tax is the receipt of funds by the state to meet public costs and saturate the budget. This circumstance confirms the fiscal sign of the tax.

The study of the tax category allowed V.A. Solovyov to note the conceptual contradiction in his definition, expressed in the phrase "collected payment". He believes that, "on the one hand, a tax is a payment, an active action of a payer who shows his will, on the other hand, a levy is an active action of a public subject, showing his will in relation to a private subject." However, it seems that a fee can be both paid and collected depending on who performs this action. The important thing is that the payment is alienated, and this can happen not only through collection, but also through payment on a voluntary basis. The Customs Code of the Russian Federation in the context of the term "customs payments" operates with different concepts: payment, calculation, collection, return, and such an establishment is not a legal conflict.

Noting the public nature and fundamental fiscal role, N.I. Khimicheva interprets taxes as "mandatory and in legal form individually gratuitous payments of organizations and individuals, established within their competence by representative bodies state power or local self-government for enrollment in the budget system (or, in cases specified by law, extra-budgetary state and municipal funds) with the determination of their amounts and terms of payment. " Such a definition reflects the features of this type of payment with maximum relief. Taxes are unthinkable without their obligation, established by the authorities. command method.

At the same time, N.I. Khimicheva identifies a group of payments (state and customs duties, various fees), which differ from taxes in that they are of a reimbursable nature, and the obligation to pay them arises only in connection with an appeal to state or municipal authorities for a certain service. Given the presence of common features (compulsory payment, enrollment in the budget system or off-budget fund, controllability of payment by tax authorities), legislation, according to N.I. Khimicheva, combines these payments with taxes into a single system, called the tax system, later - the system of taxes and fees. Thus, the Tax and Budget Codes of the Russian Federation previously referred the above payments to the group of tax revenues of the budget. However, later, due to the introduction of changes in them, differentiation and clarification took place, expressed in the fact that indirect taxes remained tax revenues of the budget, and customs duties and customs fees were transferred to the category of non-tax revenues.

Customs duty is the payment for carrying out various activities by the customs authorities. In the name of the fee, the legislator determines the content of the consideration. According to paragraph 31 of Part 1 of Art. 11 of the Labor Code of the Russian Federation, a customs fee is understood to be a payment, the payment of which is one of the conditions for the customs authorities to take actions related to customs clearance, storage, and escort of goods. Such a definition generally reflects the essence of the payment under study, however, the following definition seems to be more preferable: customs fee is a mandatory non-tax fee levied to cover the costs of customs authorities for performing actions for customs clearance, storage, and escort of goods transported across the customs border of the Russian Federation.

Thus, the customs authorities perform various legally significant actions that are paid by the subjects of export-import operations at a time. Unlike taxes, they are reimbursable and are levied in connection with the provision of certain services. Customs fees according to art. 357.1 of the Code are paid for customs clearance (when declaring goods), customs escort (when goods are transported in accordance with the internal customs transit procedure or with the customs regime of international customs transit), as well as for the storage of goods in customs warehouses and temporary storage warehouses.

The peculiarity of the fee is "the establishment of its size on the basis of equivalence to the costs incurred by the fiscal in the implementation of relevant actions of legal significance, or in the production of goods (works, services) transferred to the payer, subject to the payment of the fee." Naturally, in this case, it is assumed not a nominal correspondence, but a certain comparability of the costs of the subject and the cost specific service. You can meet the division of customs fees into one-time (payment for each operation) and lump-sum (payment for the entire range of services provided).

Prior to January 1, 2005, the amount of fees for customs clearance was 0.15% of the customs value of transported goods, which, in fact, denied the legal nature of this type of payment. The dependence of the fee on the value of the goods, to a certain extent, equates it to a tax, while its size should consist of the costs of the customs authorities for the implementation of the necessary formalities. "Linking" this type of payment to the costs of regulatory authorities will undoubtedly reduce the amount of customs duty and reduce the costs of foreign trade participants.

Currently, the rates of customs fees for customs clearance are set by the Government of the Russian Federation, and their maximum amount should not exceed 100 thousand rubles. The establishment of such a limit is at least not clear. What was the legislator guided by when determining its amount? It seems that the amount of customs fees for customs clearance should be calculated solely on the basis of the cost of services rendered.

The Customs Code of the Russian Federation contains an exhaustive list of customs payments. In Art. thirty federal law No. 164-FZ of December 8, 2003 "On the Fundamentals of State Regulation of Foreign Trade Activities" establishes a system of payments levied in connection with the import and export of goods. Payments are for:

quantitative restrictions;

Licensing;

Currency control;

statistical services;

Confirmation of conformity of products to mandatory requirements;

Examination and inspection;

Quarantine, sanitation and fumigation.

The legislator determines that the amount of payments should not exceed the approximate cost of services rendered and represent the protection of goods of Russian origin or taxation for fiscal purposes. Therefore, it is possible to designate such payments by the term "charges". At the same time, not all payments in this group are related to customs, since some of them are collected by specialized state bodies - for example, during certification or licensing. Consequently, their list may be open, and part of the fees - established by other legislative acts.

It should be noted that customs duties, taxes, and customs fees have a fiscal function. They, in fact, are mandatory contributions, are the federal budget's own tax and non-tax revenues, and are protected by the state from the standpoint of coercion.

The fiscal sign of duties and fees is indicated by S.G. Pepelyaev, noting that "the fee is a fiscal barrier to the accessibility of fundamental rights." It seems that in the field of customs this feature has a different content for duties, taxes and fees. The sizes of the customs duty and the customs fee are incomparable. When calculating the amount of expected customs payments, the subject first of all pays attention to the amount of customs duties and taxes. The volume of the collection paid by him does not play a decisive role. Therefore, duty and tax are associated by the payer with a financial barrier, while collection is not such an obstacle. But all these payments have a sign of fiscality, as they are recognized as income of the state treasury.

Thus, customs payments are an integral part of the system of taxes, fees and other obligatory payments, and their application is possible in the event of the movement of goods and vehicles across the customs border. It is the condition of movement that determines the special place of customs payments in the budget system of the Russian Federation.

It seems appropriate to formulate the following definition of customs payments.

Customs payments are obligatory payments that are tax and non-tax revenues of the federal budget, collected by customs authorities and paid in connection with the movement of goods and vehicles across the customs border of the Russian Federation.

The practice of customs payments allows us to conclude that at present the subjects of the Federation are not interested in expanding foreign economic relations in their territories. This situation is caused by the fact that in the revenue part of the regional budgets there are no resources collected by the customs authorities. All of them go to the federal budget. In our opinion, their part of 5 - 7% could remain in the regions, thereby significantly replenishing the treasury of the subjects of the Federation. The introduction of such a provision would create regional interest, which can be expressed in creating a favorable investment climate, in expanding cooperation with foreign partners, and in activating the activities of local chambers of commerce and industry.

The lack of regional interest leads to the self-elimination of the authorities of the subjects of the Federation from solving these urgent problems. Improving the distribution of customs payments between the federal and regional budgets will contribute to Russia's integration into the global system of economic relations.

customs budget payment duty

2.1.3 Customspoliticsandherinfluenceon theinstitutefiscalincome

The institute of customs payments functions within the framework of the policy pursued by the state in the field of customs. This policy is based on a certain attitude of public authorities to economic mechanisms that affect the structure and volume of external trade turnover.

The term "politics" in Greek means the art of government, participation in the affairs of the state. Implementation of directions of internal and foreign policy confirms the sovereignty of the state, including economic, which strengthens its independence. Autonomy is determined by the sovereignty of state power trade policy countries.

The term "customs policy" is not defined by modern legislation, but it acts as a powerful economic lever, which is regulated by law. This phenomenon is multi-layered, with a complex structure, characterized by a variety of forms of expression, as well as large quantity means, ways and methods of regulation.

Customs policy is an integral part of the domestic and foreign policy of any state, including the Russian Federation. Any state in the financial and economic aspect relies on two main components: internal taxes and fees and customs payments. It is on them that the formation of the revenue part of the national budget depends. Without its own financial and economic basis, the existence of the state as a sovereign entity is practically impossible. With the help of the measures included in the content of the customs policy, it is possible to achieve the effectiveness of the financial activities of the state.

In the legal and economic literature, one can find various interpretations of the term "customs policy". Some authors believe that it is "a set of measures taken to ensure the most effective use of customs control tools and regulation of commodity exchange in the customs territory, participation in the implementation of trade and political tasks to protect the domestic market, stimulate the development of the national economy."

Such a definition is more focused on the internal functions of the state: regulation of commodity exchange in the customs territory, protection of the domestic market, support of the national economy. Meanwhile, customs legal relations follow from the meaning of foreign trade relations, which means that they are directly related to international cooperation. Foreign trade is the engine economic development countries. That is why in determining the customs policy it is necessary to show in relief the relationship between the foreign and customs policy of the state.

Other authors interpret customs policy as "a system or set of measures, rules for regulating foreign economic activity, primarily of an administrative and imperious nature." Indeed, customs policy functions through public authorities that establish prohibitive-permissive or restrictive systems in the sphere of movement of goods and vehicles from one state to another. However, the mechanism of such regulation is based not only on the power-legal approach, but also on the implementation of those measures that can be established on the basis of international treaties concluded, for example, within the framework of the Customs Union (these include tariff preferences as a system of customs benefits applied in for a number of goods moved). In this regard, the understanding of customs policy through "a set of principles for regulating foreign trade" seems to be successful.

A.N. Kozyrin understands customs policy as activities aimed at "regulating foreign trade exchange through the establishment of an appropriate customs regime for the movement of objects of trade turnover across the state (customs) border."

Given the characterization of customs policy as a system of measures, rules and regulations, the author offers his own definition, while agreeing that "the policy cannot be overly legalized."

So, customs policy is a system of economic, legal, organizational and other large-scale measures carried out by the state and aimed at the comprehensive regulation of customs relations and the implementation of domestic and foreign economic interests.

Customs policy is the core, "soul" of the customs business, "a reflection of the features that are immanent in its essence, while all other parts serve to improve and effectively implement this policy and thus the successful implementation of all areas of the customs business." It should be distinguished by logic, stability, balance and be implemented on the basis of customs law. Thus, the Customs Code and legislation in this area are secondary to customs policy. The economic processes taking place in the state are dressed in "legal clothes", introduced into a certain framework for the purpose of sustainable and unhindered development. The rules regulated by the legislation of this industry are the means of implementing customs policy, since "policy should be understood as a set of principles for making optimal decisions."

In the current situation, customs policy is designed to fine-tune the mechanism for regulating imports and exports at all levels of government, aim it at the interests of domestic production, without violating the rules recognized by the world trade community.

It should be noted that the current customs policy of Russia is in conflict with the conditions for joining the World Trade Organization. A particularly significant role is played by tariff negotiations within the framework of the country's accession to the WTO, in which Russia's trading partners quite severely demand from it a radical opening of the national market. The fulfillment of such a requirement (namely, tariff disarmament) will inevitably lead to infringement of the interests of domestic producers. The customs service, acting in the world market environment and choosing the directions of customs policy, can accelerate the development of foreign trade and the national economy, if it corresponds to this environment, or slow down these processes if it does not correspond to specific conditions.

There are two types of customs policy: protectionism and free trade (free trade policy). Both of these areas use customs and tariff regulation, since it is it that forms the basis of the financial activities of the state represented by the customs authorities. Customs policy can be called the tariff policy of the state, since it is the state that sets the rates of customs duties. A policy of this kind "regulates the openness of the economy or protectionism in relation to its own commodity producer."

The protectionist customs policy involves the establishment of a high customs tax on goods imported into the country. Thus, the state puts up a barrier to the penetration of imports into the domestic market, protecting the interests of the domestic producer.

Implemented Russian state The policy of protectionism is reflected, in particular, in the Foreign Policy Concept, which notes that in the sphere of international economic relations for the Russian Federation, one of the priorities is the promotion of "the expansion of domestic exports and the rationalization of imports into the country." Russia considers it necessary to support the interests of entrepreneurship in the world market, counteract discrimination against domestic producers and exporters, and ensure strict compliance by foreign trade entities with the norms of national legislation.

The economic literature describes two types of protectionist policies: "1) price protectionism (customs duties); by taxing imports, the authorities directly increase the price of imported goods on their territory; 2) non-tariff protectionism, which most often takes the form of quantitative restrictions; it is also expressed in various fees or subsidies, usually indirect". The second type is most widely used by developed countries, since the filling of their budgets is formed mainly due to internal taxes.

The policy of free trade, on the contrary, is aimed at encouraging imports in every possible way by eliminating import customs duties and eliminating non-tariff barriers on trade routes. As a rule, the state adheres to the policy of free trade for a short time. So, in Russia, the liberalization of foreign economic activity in the early 90s of the nineteenth century. could not really take place without the elimination of tariff and non-tariff barriers. In conditions of total deficit, it was extremely necessary to fill the country's domestic market with cheap imported goods. Such goals were achieved within a year and a half - two years precisely thanks to the policy of free trade. After business structures established foreign economic relations with foreign partners, Russia switched to a protectionist customs policy.

In modern economic conditions"there are no such sectors of public life that would fall entirely out of the sphere of administrative and legal control ...". History has proven that "complete freedom of market relations has not been anywhere and never, that the state cannot stand aside when deciding critical issues in the economic sphere, being in the role of a night watchman. "However, one can also find an unconventional view of this problem. So, G.A. Kartashov believes that free trade contributes to the prosperity of the country, unlike protectionism, since competition is a factor that accelerates the development of the economy In our opinion, it is competition that can have a beneficial effect on economic relations, as well as destroy business structures, in particular small and medium ones. strategic objectives of our state is to achieve a level of development that would allow us to conduct foreign trade relations on an equal footing with foreign manufacturers.

In modern conditions, the customs authorities face a difficult task. On the one hand, their main function is to create conditions conducive to the acceleration of trade across the customs border (clause 1 of article 403 of the Labor Code of the Russian Federation), and on the other hand, the planned indicators of revenues to the budget do not decrease from year to year. The activities of the customs authorities are evaluated precisely by the volume of income transferred by them to the budget. Such an approach, as A.V. Avdonin, creates "an erroneous illusion that budget revenues from foreign economic activity depend only on the quality of the work of customs authorities." In reality, the customs service can only ensure the completeness of the collection of these revenues, and their volume is directly dependent on the number of participants in foreign trade, their desire to engage in foreign economic activity, the number of export-import transactions, and also, in general, on the customs and tariff policy pursued by the state. . It is these indicators that the customs administration can investigate in the monitoring process.

It is indicative in this regard that in Europe the national ministries of finance are turning to the customs authorities with a request to indicate the figures for deductions to the budget, which they will be able to provide in the next two to three years. These figures are then entered into financial plans. As a result, the more vigorously the state demands from customs to increase the collection of payments to the budget, the more it loses funds at the border. Puzzled by the new plan, the customs officer argues: the increase in the volume of customs payments is directly proportional to the increase in foreign trade participants. If the latter indicator does not grow, then only trusted subjects can be hoped for. As a result, a situation arises when the state itself begins to cut the goose that lays the golden eggs, while the participants themselves are increasingly improving the channels and methods of evading customs duties. One of the negative consequences of strengthening the fiscal function of the customs authorities was that by the end of the 90s of the twentieth century. The Russian commodity producer has lost half of the domestic consumer market. The Federal Customs Service of the Russian Federation is an agency that primarily ensures the full collection of customs payments, and not the methodology for their formation.

Most of the subjects of foreign economic activity (among them, at present, there are only large enterprises, since small and medium-sized businesses refused to participate in world trade) notes the severity of the tax burden in the field of customs. It is no coincidence that many European states, as G.P. Tolstopyatenko, in order to prevent crisis socio-economic consequences, set the task of reducing the level of tax rates while maintaining the volume of national budget revenues. Economists have formulated such a principle as "the principle of not exceeding the marginal tax burden."

It is natural that any taxpayer, in order to grow and often just save his business, chooses the most lightened options for tax burdens. The result of the strengthening of the fiscal function in our country was the criminalization of foreign trade, which entailed huge losses for the federal budget. Schemes for avoiding customs payments are described in specialized literature. Of course, corruption among officials of the customs authorities contributes to a large extent to such evasion.

Political and other protectionism nullifies the effectiveness of the customs service. In combination with severe budgetary constraints, this undermines the system of material compensation for the costs of customs officers' labor costs, when low wage does not allow either to hire or retain competent specialists, or to keep them from bribes.

Major customs violations are impossible without the participation of customs officers. Abuse of power, corruption, bureaucracy, extortion, red tape, merging with the criminal environment, and irresponsibility are penetrating deeper into the state-legal environment. The importer is interested in getting the goods as soon as possible and therefore can take the opportunity to "facilitate" their passage through customs. Therefore, the remuneration of employees of customs authorities should be a sufficiently strong deterrent against abuse of official position. Poverty is a favorable environment for corruption, since "a poor customs officer is more dangerous than any other smuggler."

...

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After studying this chapter, you will be able to get an idea of:

on the essence, mechanism, consequences of customs regulation of foreign economic activity;

about the concept of customs duty, customs tariff;

on the functions and types of customs duties;

on the specificity of the customs duty as an indirect tax;

on the impact of customs duties on the economy and foreign trade;

on the specifics and main directions of the customs policy of the Russian Federation during the period of market transformations;

on the methodology for determining the customs value of goods and customs revenues of the state.

5.1. Customs regulation of foreign trade activities

Foreign trade activity is a special kind of entrepreneurial activity in the field of international exchange of goods, works, services, information, results of intellectual activity.

Consequently, the participants in foreign trade activity are subject to the rules that establish the general regime of entrepreneurial activity, including the general tax regime. Along with this, there are special rules of foreign trade legislation that take into account the specifics of entrepreneurial activity in the foreign trade sphere.

In the system of regulation of foreign economic relations, a priority place is occupied by funds economic nature and, first of all, customs and tariff funds, on the basis of which export-import operations are carried out.

By collecting customs duties on imports, which is a form of taxation, the importing state creates prerequisites for rising prices for foreign goods, thereby reducing their competitiveness by domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.

There are two types of customs policy: (a) protectionism, characterized by a high level of customs duties on imported goods, and (b) free trade, the main feature of which is to encourage imports with minimal customs duties.

An important means of implementing customs policy is the customs tariff, which is a systematized list of duties on goods subject to duties and fees.

Despite the rather deep theoretical justification for the expediency of free trade and its real price advantages for end consumers, today there is not a single country that would not pursue a policy of protectionism in international trade to one degree or another.

State of the art different countries cannot be equal and perfect competition does not exist in international trade. The following arguments support the policy of protectionism:

the temporary introduction of import restraints allows the creation and development of young industries, protecting them from international competition;

the introduction of protective measures is beneficial for local producers of goods that compete with imports;

protectionism can increase the level of employment and ensure the development of industries that supply raw materials and materials to the “protected” industry;

it is always necessary to take care of achieving national security in the broad sense and military-political invulnerability, which are usually associated with the elimination of the country's dependence on the supply of raw materials and food from abroad, the creation of its own defense industry.

Means of regulating foreign trade can take various forms, in particular, directly affecting the price of goods (customs duties, taxes, excises and other fees, etc.) or limiting the value or quantity of incoming goods.

The most common means are customs duties (tariffs), the purposes of which are to obtain additional financial resources (usually for developing countries), regulate foreign trade flows (more typically for developed countries) or protect national producers (mainly in labor-intensive industries).

Import customs duties exist in almost all states. Exports are subject to duties only in rare cases. The applicable duty rates are collected in import and ex. tailor customs tariffs.

The impact of customs duties on the economy is ambiguous. In the short term, import containment helps develop or maintain domestic production. At the same time, the weakening of competition deprives the production of long-term incentives for improvement and technical modernization. The industry, which is guaranteed by tariff protection to be sold on the domestic market at affordable prices, falls into technical stagnation, gradually losing the ability to compete in foreign markets. As a result, the improvement of the overall technical level of the national economy also slows down, as consumers purchase products that are outdated in terms of international quality. In addition, by overpaying for the products of this industry, they include these costs in production costs, which leads to an increase in the general price level.

The aforesaid, it would seem, testify in favor of the earliest possible abolition of the import tariff. Negotiations on lowering customs duties have until recently been the main activity of the General Agreement on Tariffs and Trade (GATT/WTO). Since the entry into force of the GATT, import customs duties in developed countries have been reduced by more than 3/. and after the implementation of the agreements reached in the framework of the Tokyo Round negotiations, their average value was 4.7% [Babin, p. 39].

In principle, a complete rejection of import customs tariffs is quite possible. This is due to the fact that goods begin to play an increasingly important role in international trade, the competitiveness of which is determined not so much by price as by factors of quality, novelty, and technological level.

At the same time, most developed countries seek to maintain customs protection to ensure the development of the least competitive industries and as a source of revenue for the state budget. Developing countries are also not ready to abandon customs protection, considering it as a means of protecting their economies, which are not competitive in comparison with the national economies of developed countries.

At the same time, there is an inversely proportional relationship between the level of development of the country's economy and the level of customs taxation of imports. The more developed the economy, the lower the tariff rate, as a rule. This is due to the fact that the country's competitiveness is quite high and there is no need, with rare exceptions, to protect the national market from similar foreign products with high customs duties,

Receiving income from the import customs tariff, the state has financial opportunities for the restructuring of the economy. If, as a result of the competition of imported goods, individual industries cease to exist, then the organization of new industries and the fight against unemployment will require much more funds. To obtain the necessary funds, the state will either have to impose additional taxes or resort to state loans.

The import tariff should be flexible, giving selective protection to some industries and opening the door to international competition for others. At present, most developed countries have a minimum import tariff for raw materials, higher tariffs for semi-finished products and the highest for finished products. Thus, the average rates of import customs duties in the USA, EU countries and Japan are respectively: (a) for raw materials 1.8%; 1.6\%; 1.4\%; (b) semi-finished products 6.1%; 6.2\%; 6.3\%; (c) for finished products 7.0%; 7.0\%; 6.4%. The average level of customs tariff rates in many developing countries varies within 38-40%.

Usage tariff system protection brings the desired results in the following cases:

with a real restriction of imports and the creation of conditions for domestic producers for the development of production. Producers benefit both from increased sales volumes and from lower prices compared to imported goods;

when conducting a thorough analysis and selective policy of setting high and low tariffs;

when the importing country has the power of monopsony1, in this case, product suppliers, as a rule, are forced to lower prices, reduce or completely eliminate their duties;

if the production of some domestic product is a matter of national prestige.

5.2. Customs duties, their functions and types

The customs duty performs three main functions: (a) fiscal, i.e., the function of replenishing the revenue side of the state budget (applies to both import and export duties); (b) protectionist (protective), designed to protect local producers from unwanted foreign competition (characteristic of import duties); (c) balancing, introduced to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than the world prices (inherent in export duties).

Customs duties can be classified according to various classification criteria. Here are some options for classifying fees:

according to the object of taxation: (a) imported; (b) export; (c) transit (imposed on goods in transit through the territory of a given country);

1 Monopsony is a situation in the market when one buyer opposes a large number of small producers.

by collection method: (a) ad valorem (calculated as a percentage of the customs value of goods); (b) specific (calculated in fixed amount per unit of taxable goods); (c) combined (combine both types of customs taxation);

by nature of origin: (a) autonomous (they are the maximum in size and apply to goods that originate from countries and their unions that do not enjoy the most favored nation treatment in this country); (b) conventional (applied to goods originating from countries and their unions that enjoy the most favored nation in trade in this state; their amounts are established in accordance with international treaties and are minimal);

by specificity of application: (a) anti-dumping; (b) special; (c) compensatory; (d) preferential;

by time of action: (a) general; (b) temporary; (c) seasonal;

by method of calculation: (a) nominal (this includes tariff rates specified in the customs tariff); (b) effective (reflecting the actual level of customs duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods);

in magnitude and consequences: (a) prohibitive (a tariff so high that it completely interrupts international trade); (b) restrictive (the tariff slows down international trade, generates price increases, and a decrease in the volume of export-import operations);

By the number of bids for one product: (a) simple; (b) complex. Anti-dumping customs duties can be both conventional and autonomous. Their application is designed to prevent goods sold by exporters at knowingly low prices from entering the national market. Dumping in a strictly precise sense is defined as the sale of goods on the foreign market at a price below the cost of production. Since firms are reluctant to provide documentation regarding the cost of production, indirect evidence of dumping is used in practice. For example, international organizations define dumping as the sale of goods at a price lower than the price on the world or domestic market. (The International Antidumping Code has been in force since 1967.)

Special duties are self-contained, characterized by higher rates and are used as a protective measure for domestic producers from foreign competing products or as a response to discriminatory actions from other countries.

Countervailing duties are introduced if it is established that an exporter is prohibited by international law from receiving a direct state subsidy in order to increase its competitiveness, the possibility of selling goods on the foreign market at a lower price.

Preferential customs duties are characterized by reduced rates and are applied to goods originating from states that have concluded agreements on mutual reduction of customs duties on certain goods, forming a customs union or a free trade area, circulating in border trade, originating from developing countries using the General System preferences in accordance with the norms international trade.

When classifying customs duties by time of action, autonomous ones are considered permanent, temporary ones are introduced for a certain period of time (for example, for the period of application of economic sanctions), seasonal ones are used at certain times of the year for a period of, as a rule, no more than four months.

The development of customs tariffs took place in two directions. Firstly, the number of goods subject to duties increased, and secondly, not one, but several rates of duties of various sizes were established for each product, applied to goods originating from different countries.

As a result, two types of customs tariffs are distinguished: simple and complex.

A simple (single-column) customs tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the goods. Such a tariff does not provide sufficient flexibility in customs policy and, in principle, does not correspond modern conditions struggle in the world market.

A complex (multi-column) customs tariff for each product establishes two or more rates of customs duties. A complex customs tariff, to a much greater extent than a simple one, is adapted to competition in the world market. It allows you to put pressure on some countries by imposing higher duties on their goods, or to provide benefits to others, thus tying them to your market. An example of a multi-column customs tariff of the Russian Federation is presented" in Table 5.1 [Buglai, p. 45].

In the given example, the general duty is 10% (third column), its value is maximum. The base rate of the tariff is represented by a duty of 5% (second column). The first column is for duties on goods from developing countries. Goods originating from the least developed countries enjoy special benefits (duty-free importation).

Thus, the customs tariff is a complex and multi-valued phenomenon that has not only an economic, but also a political dimension. However, from the standpoint of financial science, customs duty is one of the types of indirect tax that is imposed on the foreign trade turnover of goods due to the fact that goods move across the customs border. Customs duty has all the main tax attributes:

payment of customs duty is mandatory and is provided by state coercion;

customs duty is not a fee for the provision of services and is collected without reciprocal satisfaction;

revenues from paid customs duties are not intended to finance specific government spending.

The subject of customs duty (taxpayer) is the declarant. It can be the owner of the goods, the carrier of the goods, Customs Broker. The object of imposition of customs duty may be the customs value, the amount of goods transported across the customs border, or both at the same time.

Customs duty rates in Russia in accordance with the law are established by the Government of the Russian Federation.

Customs duties, taxes related to goods transported across the customs border, customs fees for the relevant clearance are paid before or simultaneously with the acceptance of the customs declaration.

The customs legislation of the Russian Federation has established a special procedure for the payment of customs revenues. The latter are paid to the customs authority that performs customs clearance of goods. With regard to goods sent by international mail, customs payments are paid to the state communications enterprise, which transfers these payments to the accounts of customs authorities.

So, we can draw several conclusions. First, the customs duty refers to indirect taxes. Secondly, customs duties and customs fees are a source of federal budget revenues (this is enshrined in the Tax Code of the Russian Federation). Thirdly, the customs duty is a general tax because it is not intended to cover any specific costs. Fourthly, customs payments are classified as one-time taxes, since their payment depends on the fact of import (export) of goods.

However, customs duty is a special tax. It depends on the objectively justified level of domestic, import and export prices and serves as a tool for withdrawing the difference between these prices into state revenue.

Statistics show that the fiscal significance of customs duties in developed countries is declining. So, if in the USA at the end of the 19th century. up to 50% of all budget revenues were covered by import duties, at present this share does not exceed 1.5%. The share of proceeds from customs duties does not exceed a few percent in the budget of the vast majority of industrialized countries (see Table 4.1).

5.3. Customs policy of the Russian Federation

Market reforms in Russia began with the liberalization of foreign economic activity, which meant ensuring the free entry of individual commodity producers to the international market, increasing the interest of enterprises and organizations in the production of competitive products and efficient use foreign investments and loans, the transition to a single market rate of the ruble and the formation of a foreign exchange market.

Already in the first half of 1992, a liberal foreign trade policy began to be implemented. On January 15, 1992, in accordance with Decree of the Government of the Russian Federation No. 32 “On customs duties on imported goods”, the collection of duties and other fees was abolished, except for the payment for customs procedures when importing goods into the territory of Russia. This was due to the need to saturate the scarce consumer market with goods.

Decree of the President of the Russian Federation of June 14, 1992 No. 630 "On the temporary import customs tariff" established from July 1, 1992 the rates of import duties in the amount of 5 to 25% of the customs value of imported goods. However, a significant drop in demand for domestic products and a deepening economic downturn required an increase in the scale of rates. Decree of the President of the Russian Federation of August 7, 1992 No. 825 “On Partial Changes in the Temporary Import Customs Tariff” provided for a threefold general increase in the import tariff rate and a one and a half times increase for some goods, for which special rates began to apply.

In addition to duties, on February 1, 1993, VAT and excise tax on certain goods began to be levied (VAT was levied at a rate of 20%, excise tax from 10 to 90%).

At the same time, export duties were introduced in 1992 on a number of raw materials and, above all, on energy carriers. The purpose of this measure is to keep domestic prices for energy and raw materials below world prices for the gradual adaptation of domestic enterprises to the opening of the national economy; reduction of cost inflation;

the withdrawal for public use of differential rents that would otherwise be appropriated by exporters or foreign consumers; limiting the supply of commodities on the world market to prevent falling prices.

In 2000, export duties were levied on the export of oil, oil products, gas, mineral fertilizers, paper, cardboard, pearls, precious stones and precious metals, aluminum, ferrous metals, waste and non-ferrous metal scrap from Russia.

Table 1 gives an idea of the dynamics of revenues from export and import duties to the federal budget. 5.2.

T m b i and c a 5.2

Dynamics specific gravity receipts from customs duties and fees to the federal budget in the structure of tax revenues (\%)

It should be noted that the value of customs revenues is influenced not only by the nature of the customs policy of the Russian Federation, the rates of customs duties, but also to a significant extent by the conjuncture of world markets.

The Supreme Council of the Russian Federation by the Law of May 21, 1993 No. 5003-1 "On the customs tariff", developed in accordance with the principles of the GATT / WTO, determined the content and nature of the customs tariff of the Russian Federation. The Law of the Russian Federation dated June 18, 1993 No. 5221-1 enacted the Customs Code of the Russian Federation.

According to Russian law, the main objectives of the customs tariff are: (1) rationalization commodity structure import of goods to Russia; (2) maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation; (3) creation of conditions for progressive changes in the structure of production and consumption of goods; (4) protecting the economy of the Russian Federation from the adverse effects of foreign competition; (5) providing conditions for effective integration of Russia into the world economy.

The Law of the Russian Federation "On the Customs Tariff" consolidates the integrity of the economic space and ensures the unity of customs policy, customs legislation and the customs service. It provides for the supremacy of the norms of international agreements, to which Russia is a party, over the provisions contained in the law, i.e., the supremacy is confirmed international law over national.

The law provides that ad valorem, specific and combined types duty rates. Special types of duties are special, anti-dumping and compensatory. The law establishes the procedure and methodology for customs taxation, the most important trade and political conditions of the customs tariff and related actions of subjects of foreign economic activity.

Customs duties, like any internal taxes, have certain benefits. They are not individual and are determined by law. Completely exempt from duty:

vehicles for international transportation of passengers and goods;

items of material and technical supply exported to ensure the activities of Russian vessels engaged in sea fishing, as well as imported products of their fishing;

goods imported or exported for official or personal use by representatives of foreign states, individuals entitled to duty-free import of such items on the basis of international agreements;

currency and securities, but the provision does not apply to import or export carried out for numismatic purposes;

goods subject to conversion into the ownership of the state;

goods constituting humanitarian aid;

goods intended for the provision of technical assistance;

goods moving under customs control in transit mode and destined for third countries;

goods moved across the customs border by individuals and not intended for production or other commercial activities.

The Law of the Russian Federation "On the customs tariff" allows the establishment of preferences in the form of exemption from duties, reduction of duty rates or the establishment of tariff quotas for preferential import (export) of goods. Such measures are applied to the states forming together with the Russian Federation a free trade zone or a customs union. Preferences are also applied to goods from developing countries that use the national system of preferences of the Russian Federation.

When implementing the trade policy of the Russian Federation, it is allowed to provide tariff benefits in the form of a refund of the previously paid duty, a reduction in the duty rate, or, in exceptional cases, exemption from the duty [Chernik, Pochinok, Morozov, p. 241-242].

The Customs Code of the Russian Federation establishes the procedure for the organization and activities of customs authorities, the mechanism and rules for customs control.

The competence of the customs authorities (in addition to the State Customs Committee of Russia, they include regional customs departments, customs offices and customs posts) as a tax collector includes the following powers: (a) to collect customs payments; (b) granting deferrals and installment plans for the payment of customs duties; (c) to take measures to pay customs duties and choose the method of security; (d) for the enforcement of customs payments; (e) on bringing to responsibility for non-payment and untimely payment of customs payments; (e) for the return of overpaid or collected customs payments; (g) to determine the object of tax (makes a decision on the correctness of the customs value declared by the declarant).

5.4. Methodology for determining customs revenues

The methodology for calculating customs revenues is based on the determination of the customs value of goods, which constitutes the taxable base. The customs value of goods is understood as a specific value determined in accordance with the procedure established by law and used for the purposes of customs taxation, i.e. as the initial calculation base (basis) for calculating ad valorem customs payments. In addition, the calculation of the customs value is directly or indirectly necessary for other customs purposes, such as customs statistics, control over compliance with the established cost quotas.

The introduction of rules for determining the customs value allows the customs authorities to successfully implement one of their main functions - fiscal, as this ensures the completeness of income from the collection of customs payments to the federal budget.

In Russia, the determination of the customs value of goods is carried out in accordance with the Law of the Russian Federation "On the customs tariff" and others. normative documents. The system for determining the customs value in the Russian Federation is based on general principles customs valuation accepted in international practice.

The customs value is declared by the declarant to the customs authority of the Russian Federation when the goods are moved across the customs border of Russia. Control over the correctness of determining the customs value is carried out by the customs authority that performs customs clearance of goods.

The law establishes six methods for determining the customs value of imported goods (Articles 19-24, respectively): (1) method based on the transaction price of imported goods; (2) the transaction price method for identical goods; (3) method based on the transaction price for homogeneous goods; (4) cost subtraction method; (5) cost addition method; (6) fallback method.

The method of assessing the customs value at the transaction price of imported goods. For its implementation, the data contained in the invoice, as well as information on some other amounts of expenses (the cost of transportation, loading and unloading operations, insurance, commission and brokerage fees, fees for the use of intellectual property) are used.

Experience shows that this valuation method is used in 90% of import transactions. However, in some cases its use is not allowed. These are cases where the seller and the buyer are exclusively connected in business and in their relationship, which can seriously affect the price.

Interdependent persons are understood as persons that satisfy at least one of the following criteria:

one of the parties to the transaction individual) or an official of one of the participants in the transaction is at the same time an official of the other participant in the transaction;

the participants in the transaction are co-owners of the enterprise;

the participants in the transaction are connected labor relations;

one of the participants in the transaction is the owner of a contribution (share) or the owner of shares with the right to vote in authorized capital other party to the transaction, constituting at least 5% authorized capital;

both parties to the transaction are under the direct or indirect control of a third party;

the parties to the transaction jointly control, directly or indirectly, a third party;

one of the participants in the transaction is directly or indirectly controlled by another participant in the transaction;

participants in the transaction or their officials are relatives.

In addition, the transaction price cannot be the basis for determining the customs value if it depends on the observance of conditions, the impact of which cannot be taken into account, and if the quantitative data used by the declarant are not documented or determined.

If it is impossible to use the first method, the declarant must select one of the remaining five by successive samples, i.e. if the customs value cannot be determined by using the second method, then the third method is applied, etc.

The use of an arbitrary sequence is allowed only when using the methods of subtraction and addition of costs (fourth and fifth methods).

The method of assessing the customs value at the transaction price of identical goods. The essence of this method is that the customs value of imported (estimated) goods is determined by using the relevant data from a transaction with identical goods, the customs value of which was determined by the declarant using method 1 and accepted by the customs authority.

Identical goods are understood to be goods that are identical in all respects with the goods being valued, including the following features: (a) physical characteristics; (b) quality; (c) reputation in the market; (d) country of origin; (e) manufacturer.

This method can be applied only if the following conditions are met: firstly, identical goods are sold for import into the territory of the Russian Federation; secondly, identical goods were imported simultaneously with the goods being valued or not earlier than 90 yens before the import of the goods being valued; thirdly, identical goods are imported in approximately the same quantity and on the same commercial terms.

At the same time, the customs value determined by the price of a transaction with identical goods must be adjusted taking into account the costs of delivery to the territory of the Russian Federation, commission and brokerage fees, license fees incurred by the buyer and other costs listed above in the first method and included in the transaction price. This adjustment must be made by the declarant on the basis of reliable and documented information.

If, when applying this method, more than one transaction price for identical goods is revealed, then the lowest of them is used to determine the customs value.

The method of assessing the customs value at the price of a transaction with homogeneous goods. When using this valuation method, the transaction price for goods similar to those imported is taken as the basis for determining the customs value. Homogeneous goods are understood to mean goods that, although not identical in all respects, nevertheless have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and be commercially interchangeable.

This method applied subject to following provisions: (a) the principles of the second method are used; (b) the goods are not considered to be homogeneous with the goods being valued if they are not produced in the same country; (c) goods not produced by the manufacturer of the goods being valued are taken into account only if there are no identical or similar goods produced by the manufacturer of the goods being valued; (d) goods are not considered to be identical or similar if their design, development, artwork, design, sketches, drawings and other similar works made in Russia.

The method of estimating the customs value based on subtracting the value The customs valuation according to this method is based on the price of a unit of goods at which the goods being valued (identical or similar) are sold in the largest consignment on the territory of the Russian Federation no later than 90 days from the date of importation of the goods being valued to a transaction participant that is not interdependent with the seller's face.

The calculation of the customs value is carried out as follows. From the price of a unit of goods are deducted:

commission expenses, ordinary profit margins and general expenses in connection with the sale in Russia of imported goods of the same class and type;

the amount of imported customs duties, taxes, fees and other payments)"! payable in the Russian Federation in connection with the import and sale of goods;

ordinary expenses incurred in the Russian Federation in connection with transportation, insurance, loading and unloading.

The balance received after the deduction is accepted as the customs value of the goods.

The method of assessing the customs value based on the addition of value. In this case, the basis of the customs value is the price of the goods, calculated by adding:

the cost of materials and costs incurred by manufacturers in connection with the production of the goods being valued;

total costs typical for import to Russia from the country of export of goods of the same type, including the costs of transportation, loading and unloading, insurance to the place of crossing the customs border of Russia and other costs;

the profit usually received by the exporter as a result of the supply of such goods to Russia.

Reserve method for assessing the customs value. If the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the previous methods, the customs value of the goods being valued is determined taking into account world practice.

This method is applied even if the customs reasonably believes that the previous methods for determining the customs value of goods cannot be used.

The amount of customs duty is determined by multiplying the rate of ad valorem customs duty by the customs value. The rates of customs duties are unified and apply equally to goods that have the same codes of the commodity nomenclature of foreign economic activity.

In addition to customs duties, other taxes and fees are charged when goods cross the customs border: (1) VAT; (2) excises; (3) fees for the issuance of licenses by the customs authorities and the renewal of a license; (4) fees for the issuance of a qualification certificate of a customs clearance specialist and the renewal of the certificate; (5) customs fees for customs clearance (0.1% in rubles and 0.05% in foreign currency of the customs value of the goods); (6) customs fees for storage of goods;

(7) customs fees for customs escort of goods;

(8) fees for informing and consulting; (9) payment for participation in customs auctions; (10) pre-acceptance fee6-1231

decision; (11) the fee for the inclusion of beams and other credit institutions in the register of the State Customs Committee of the Russian Federation; (12) other taxes, the collection of which is entrusted to the customs authorities of the Russian Federation.

Materials for independent work

Define the following key concepts: customs duty; protectionism; free trade; customs tariff; functions of customs duties; classification of customs duties; single-column and multi-column customs tariff; the specifics of the customs tariff as an indirect tax; customs policy of the Russian Federation; goals of the customs tariff in the Russian Federation; benefits but customs duties; methods for determining the customs value in the Russian Federation; tax fees when moving goods across the customs border.

Questions and tasks for discussion

What is the difference between protectionism and free trade as types of customs PSHІIKI?

Give arguments in favor of protectionism.

How do import duties affect economic development and welfare?

Why do governments set lower import duties on raw materials than on finished products?

What are the functions of customs duties?

Catch the signs by which customs duties are classified.

What is the meaning of the multi-column customs tariff?

What are the features of customs duty as a type of tax?

Why was liberal foreign trade policy pursued in Russia in the first half of 1992?

What are the goals of the customs tariff in the Russian Federation?

Which goods are completely exempt from customs duties in accordance with Russian legislation?

What are the main powers of the customs authorities?

What is the purpose of determining the customs value of goods?

H. How is the customs value of goods determined for each of the six valuation methods?

15. What taxes are charged when crossing the customs border of Russia?

customs payment payment calculation

In the conditions of the Customs Union, new information links arise that allow taking into account the peculiarities of the formation of customs revenues. This principle underlies the new concept, since it was not taken into account by the existing one.

The aim of the concept is Improving the efficiency of collecting customs payments and generating customs revenues for the implementation of tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation.

The achievement of this goal is ensured by solving the following problems: improving the quality of customs regulation, contributing to the creation of conditions for attracting revenues to the federal budget, accelerating trade; improving the administration of customs payments, including the implementation of customs procedures in accordance with international standards based on the latest achievements in the field of information and management technologies; strengthening interaction with Russian, foreign and international customs authorities and other executive authorities and commercial organizations.

The implementation of these tasks involves ensuring a stable legal regime for foreign trade throughout the territory of the Russian Federation, based on the following principles:

transition from the direct collection of customs payments to the control of the actual movement of money on the relevant accounts based on the credentials of the treasuries of the states of the Customs Union;

standardization, improvement of customs legislation, development of norms, rules and procedures in accordance with international standards;

transparency and predictability; minimal intervention;

consumer orientation;

cooperation and partnership; balance in terms of the relationship between customs control in the field of security and trade facilitation measures.

In addition, this concept is conditioned by the principles on which the Agreement on the Enrollment and Distribution of Import Customs Duties is based, since it provides for a mechanism to control the completeness of the distribution of the amounts paid, including interest and penalties, to be reflected in the 47th column and column " B» declaration for goods, as well as indication in the declaration for goods of any information about the payment of customs duties that occur after the release of these goods. This control is based, first of all, on the control of the actual movement of money in the relevant accounts based on the credentials of the treasuries. Therefore, the principles of the Agreement are also taken into account in the proposed concept.

Thus, a new concept of administration of customs payments has been formed, which ensures an increase in efficiency with external simplicity and speed of clearance of goods and vehicles transported by individuals and legal entities. In the interests of implementing this concept, it was necessary to develop a new classification of customs revenues, taking into account the specifics of the formation of customs revenues in the Russian Federation under the conditions of the Customs Union.

More than half of the federal budget of the Russian Federation is formed from revenues administered by the Federal Customs Service

Under customs revenue refers to funds received by the federal budget through the customs authorities. They include, in addition to customs payments, also penalties, arrears, fines and other payments, which,

firstly, they are the result of the application of administrative penalties and financial and legal sanctions,

and secondly, they are not customs payments in accordance with the current customs legislation.

When studying the essence of customs payments, it was revealed that they characterize the movement of funds from the payer to the account Federal Treasury Russia in connection with the movement of goods across the border of the Customs Union. Their composition is established by Art. 70 of the Customs Code of the Customs Union.

The concept of "customs revenues" reflects the final financial results the activities of the Federal Customs Service of Russia as an administrator of federal budget revenues of the Russian Federation, exercising control over the completeness, accuracy of calculation and timeliness of payment of customs and other payments, the collection of which is entrusted to the customs authorities.

Customs payments become customs revenues when paid according to budget classification codes and credited to the account of the Federal Treasury. At the same time, ensuring the flow of funds to the federal budget and their formation is within the competence of the customs authorities. These circumstances necessitate the classification of customs revenues in accordance with the budget classification.

According to the customs and budgetary legislation, the composition of customs revenues can be presented taking into account budget classification codes.

Correspondence of budget classification codes and each type of customs income is established. Which, firstly, characterizes customs revenues as federal budget revenues, and secondly, allows us to comprehensively consider the issues of organizing the collection and transfer of customs and other payments, since the final results of the activities of customs authorities reflect only the amount of customs payments, and the amounts of penalties accrued on them , interest and penalties are already included in these figures. Thus, the classification of customs revenues made it possible to identify those areas of activity of customs authorities where it is necessary to strengthen control over their payment. Thus, the debt on payment of customs duties and penalties annually increases.

customs revenues. Customs fiscal revenues: legal regulation

See also interpretations, synonyms, meanings of the word and what is CUSTOMS REVENUE in Russian in dictionaries, encyclopedias and reference books:

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