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Improving customs regulation as a factor in the development of the Russian agro-industrial complex

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The relevance of the research topic is due to the special significance of the agro-industrial complex (AIC) as the most important sector national economy Russia, the functioning of which is connected with most sectors of the economy. Dynamic development of the agro-industrial complex, especially Agriculture, is a decisive condition for economic growth, as well as ensuring food security in Russia.

The implementation of economic reforms in Russia was accompanied by a significant decrease in production in most sectors of the agro-industrial complex, and agriculture turned out to be its most vulnerable sector. This was a consequence of the influence of a number of factors, in particular rising prices for industrial products and material resources consumed by agriculture, maintaining or slightly increasing prices for agricultural products, and reducing food consumption by the population. In addition, a significant share of food imports in total consumption, as well as the insufficient competitiveness of domestic agricultural goods in the domestic market, have become factors constraining the development of domestic production. In this regard, it is very relevant to strengthen the regulatory role of the state, expand the system of support and protection of agricultural sectors using customs regulation measures.

Currently, the creation of favorable conditions for the development of agro-industrial production, maintaining the competitiveness of domestic products and ensuring food security in Russia.

Moreover, for Russia, which has set its sights on joining the World War II trade organization, it is objectively necessary not only to improve existing ones, but also to search for new, more effective measures, capable of ensuring the protection of domestic production even after joining this organization.

The degree of development of the topic. As the study showed, much attention has recently been paid to the problems of improving the methodology and practice of customs regulation. Also, certain aspects of the development of agricultural production, ensuring the country's food security, and attracting investment in the agro-industrial complex have been studied in sufficient detail. However complex issues development of the Russian agro-industrial complex from the perspective of improving customs regulation has not currently been developed.

The goal of the work is to improve customs regulation of the import of agricultural products based on a study of the mechanism of customs-tariff and non-tariff regulation externally economic activity agro-industrial complex Russian Federation. To achieve this goal, the dissertation solved the main problem - developing methodological recommendations to improve customs regulation of the import of agricultural products into Russia.

Solving this problem required the following stages of research:

- analysis current state foreign economic relations of the Russian agro-industrial complex and identifying trends in its development -

— study of the mechanism of customs regulation of foreign economic relations of the Russian agro-industrial complex -

- analysis Russian practice customs tariff and non-tariff regulation foreign trade agricultural products

— study of foreign experience in regulating the export and import of agricultural products to determine the possibility of its application in Russia;

— assessment of the validity of customs regulation measures taken in the field of agro-industrial complex

— justification of the need to improve customs regulation of foreign trade in the Russian Federation as a factor in the development of the agro-industrial complex

— development of proposals for the development of customs policy and the mechanism of customs tariff regulation of foreign economic activity in the field of agro-industrial complex of Russia -

— development of methodological and practical recommendations for improving customs regulation of the import of agricultural products

The methodological scheme according to which the study was carried out is presented in Fig. 1.

The object of the study is the mechanism of customs regulation of foreign economic activity.

The subject of the study is the methodological and organizational foundations of customs regulation of the import of agricultural products.

The theoretical and methodological basis of the study was scientific developments domestic economists in the field of customs regulation: C.B. Baramzin, V. E. Novikova, V. V. Naumova, N. M. Blinova, V. Yu. Presnyakova, V. A. Oreshkina, I. I. Dyumulena, M. V. Kokoreva, O. B. Sokolnikova, J.I.A. Lozbenko, A.B. Daniltsev, A. E. Ovchinnikova, E. V. Zonova. Issues of the development of the agro-industrial complex were studied in the works of the following scientists: I. G. Ushachev, A. I. Altukhov, G. V. Bespakhotny, M. I. Kozyr, V. I. Nazarenko, A. N. Nezadorov, V.P. Korovkin, O. Strokova, A.G. Paptsov, E.V. Serova and others.

The information base of the dissertation was compiled legislative acts Russian Federation, regulatory documents of the Federal Customs Service of Russia, the Ministry of Economic Development of the Russian Federation, the Ministry of Agriculture of the Russian Federation, statistical materials Federal service state statistics, Federal Customs Service of Russia, scientific developments of Russian scientists customs academy. The work used materials from meetings on the problems of development of the agro-industrial complex.

Rice. 1. Methodological scheme of the study

The scientific novelty of the study lies in the development of conceptual provisions and methodological foundations of customs and tariff regulation of foreign economic activity, aimed at increasing the competitiveness of domestic agricultural products.

The main results of the research submitted for defense are as follows:

— conceptual provisions of the customs policy of the Russian Federation in the field of agro-industrial complex are formulated and justified based on an analysis of foreign economic activity of the agro-industrial complex;

— proposals have been developed to introduce amendments to the legislation on state regulation of food markets in the Russian Federation, reflecting the principles of customs policy in the agricultural sector and helping to increase the protection of domestic producers;

— proposals have been developed for the use of tariff quotas for the import of agricultural products, based on a scientifically proven methodology for calculating customs duty rates applied inside and outside the quota, and implying an investment principle for the distribution of quotas aimed at stimulating the restoration and development of agricultural production;

— developed practical recommendations on the use of customs regimes as a tool for regulating foreign economic activity, which can have a real stimulating effect on the development of domestic agricultural production, as well as increase competitiveness Russian goods.

The practical significance of the work lies in the fact that the implementation of its results will allow:

— strengthen the influence of customs regulation measures on the development of the agro-industrial complex;

- increase protection as well as competitiveness of Russian goods -

- provide real support to domestic producers -

— stimulate the development of agricultural production in Russia.

The results of the dissertation research can be used by the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Agriculture of the Russian Federation and other government bodies and institutions of the Russian Federation interested in this issue when forming a strategy and tactics for the application of customs regulation measures in the agricultural sector of Russia.

Testing and implementation of research results. The main provisions of the dissertation were presented at scientific and practical conferences:

- “Science Week” held on April 22 - 24, 2003 in Rostov-on-Don on the basis of a branch of the Russian Customs Academy -

- “Customs-2004: through the prism of economics and law”, held on April 15, 2004 at the Russian Customs Academy -

— conference dedicated to the 10th anniversary of the Department of Customs Payments and Currency Control of the RTA, held on December 17, 2004.

The proposals formulated in the work were used in the development of legal acts on the application of measures of state regulation of foreign economic activity in the agricultural sector.

The dissertation materials on the application of customs regimes are used in the educational process of the RTA when studying the discipline “Customs Payments”, as well as in advanced training courses officials customs authorities of the Russian Federation.

Publications. The main provisions of the dissertation research are presented in four works with a total volume of 1.5 printed pages (website, 16).

The logic and structure of the dissertation are determined by the stated purpose and objectives of the research, which determines the structure of the work. The dissertation consists of an introduction, three chapters, a conclusion, a list of references and applications.

Conclusions on the third chapter

In this chapter of the dissertation, based on a study of the mechanism of customs-tariff and non-tariff regulation of foreign economic activity of the agro-industrial complex, proposals for improving customs regulation of the import of agricultural products into the Russian Federation are developed.

Based on the fact that customs policy is currently one of effective means ensuring the economic and food security of the country, the conceptual provisions of customs policy in the field of the agro-industrial complex are formulated and justified. In particular, the principle of comprehensive implementation of measures of customs, tariff and non-tariff regulation of the import and export of agricultural products, raw materials and food and internal measures of state stimulation and support of relevant industries, as well as the principle of creating equal competitive conditions for domestic goods.

At the same time, the fundamental basis for solving the problems of ensuring food security, as well as the development of the agro-industrial complex, is the improvement of the legislative and regulatory framework. In this regard, it is proposed to introduce amendments to the legislation on state regulation of food markets in terms of the implementation of state regulation of foreign economic activity in the agricultural sector. These proposals are aimed at increasing protection and stimulating the development of domestic agricultural production.

As a result of an analysis of the Russian practice of applying tariff quotas, methodological recommendations have been developed for the further use of this instrument in Russia. These proposals are based on a scientifically proven methodology for calculating “inside” and “extra-quota” rates of customs duties, as well as the investment principle of distributing tariff quotas.

The investment principle of distributing tariff quotas is based on providing, when distributing tariff quotas, advantages to participants in foreign economic activity investing in agricultural production, and is aimed at stimulating the restoration and development of large-scale agricultural production.

Based on a study of the conditions of customs regimes, practical recommendations have been developed for the use of customs regimes as an instrument of customs regulation of foreign economic activity, ensuring the protection of domestic producers.

CONCLUSION

1. Comprehensive research development of the agro-industrial complex of Russia for the period from 1992 to 2004 allows us to assert that the state of the agro-industrial complex was influenced by factors significant in terms of impact, varying in degree of influence, which, first of all, include the privatization of property, price liberalization and foreign economic activity.

As a result of rising prices for industrial products and material resources consumed by agriculture, maintaining or slightly increasing prices for agricultural products, reducing the volume of their consumption by the population, and, accordingly, reducing the volume of production of basic types of food, agriculture turned out to be the most vulnerable sector of the agro-industrial complex.

2. In the course of the study, conceptual provisions of Russia’s customs policy in the agricultural sector were developed, aimed at maintaining the competitiveness of Russian commodity producers, increasing the country’s level of self-sufficiency in domestic food, as well as stimulating the development of agro-industrial production.

3. Based on the analysis of the provisions of customs legislation and legal acts regulating the fundamentals of state regulation of food markets, proposals have been formulated to introduce amendments to the bill on state regulation of food markets in terms of state regulation of foreign economic activity.

These proposals consolidate the conceptual provisions of customs policy in the agricultural sector of Russia. In particular, this is the principle of comprehensive implementation of measures of customs, tariff and non-tariff regulation of the import and export of agricultural products, raw materials and food with internal measures of government incentives and support for relevant industries, as well as the principle of creating equal competitive conditions for domestic and imported goods.

4. Taking into account the results of a study of the experience of foreign countries in regulating the import and export of agricultural products, a set of measures has been identified, including organizational, legal and economic measures, the use of which allows not only to protect the domestic market, but also to stimulate the export of domestic products to world markets.

Foreign experience shows that in most countries of the world, systems of laws or national programs are being created for the sustainable development of the agricultural sector. In accordance with them, states support the competitiveness of national agricultural production and regulate the domestic market, including through the use of measures of economic incentives and support for domestic producers, preventing dependence of food supplies on other states. These measures have shown their effectiveness in foreign countries and are currently relevant for the Russian agro-industrial complex, since they allow for the protection of agricultural production with a high degree of efficiency and maneuverability.

5. As a result of the analysis of the Russian practice of applying customs tariff and non-tariff regulatory measures, it was revealed that over the years of market reforms in Russia in food markets, the customs tariff was most widely used as a regulatory instrument with insufficient use, despite the significant variety, of non-tariff measures regulation. At the same time for last years As a regulator of food markets and to protect domestic producers, an instrument such as a tariff quota is used.

6. Methodological recommendations have been developed for the application of the tariff quota mechanism when importing agricultural products into the Russian Federation, based on the principles scientific approach to justify the rates of customs duties, the use of which will ensure equal conditions of competition for domestic and foreign suppliers of quota-bound products to the domestic market.

7. New principles for the distribution of tariff quotas are proposed, based on providing advantages to foreign economic activity participants investing in the agricultural production of quota-bound products, and aimed at stimulating the restoration and development of large-scale agricultural production.

The use of customs regimes as instruments of state regulation of foreign economic activity, ensuring the protection of domestic producers of similar goods in Russia, is justified.

1. Customs regulation of foreign economic activity of the Russian agro-industrial complex.

1.1. Organizational and legal basis for customs regulation of foreign economic activity in Russia.

1.2. Foreign economic relations of the Russian agro-industrial complex as an object of customs regulation.

2. Study of the practice of customs regulation of foreign economic activity of the agro-industrial complex.

2.1. Analysis of the practice of customs and tariff regulation of exports and imports of products from the Russian agro-industrial complex in the period from 1994 to 2004.

2.2. Development of non-tariff measures to regulate foreign economic activity of the agro-industrial complex.

2.3. Analysis of the influence of customs regulation on the development of the Russian agro-industrial complex.

2.4. Study of foreign experience in regulating the export and import of agricultural products.

3. Improving the mechanism of customs regulation of foreign economic activity as a factor in the development of the Russian agro-industrial complex.

3.1. Directions for the development of customs policy as a factor in ensuring food security in Russia.

3.3. Proposals for the use of customs regimes as the main instrument of customs regulation when importing agricultural products into the Russian Federation.

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126. Rudakov V. N. Customs tariff regulation in the Russian Federation // BIKI. - 2003. - No. 56.

127. Seregin S. N. Will the tariff quota grow the beet field of Russia? // Sugar beet. 2002. - No. 9.

128. Sotnik A. Risks and consequences of grain exports of the CIS countries // International Agricultural Journal 2003. - No. 4.

129. Strategy for machine-technological support of agricultural production in Russia for the period up to 2010 // Equipment and equipment for rural areas. - 2004. No. 5.

130. Strokova O. Prospects for the liberalization of trade in agricultural products within the WTO // Agrarian reform. 2002. - No. 5.

131. Machinery and equipment for rural areas. 2004. - No. 5. - P. 3.

132. Tregubov V. A. On the state and development of livestock farming in Russia // Economics of agricultural and processing enterprises. 2004. - No. 4. -S. 45.

133. Turyansky A.B. Priority directions for the development of integration relations in the agro-industrial complex // Economics of agricultural enterprises. 2003. -No. 12.

134. Ushachev I. G. Strategic directions for ensuring food security in Russia // Economics of agricultural and processing enterprises. 2002. - No. 5 7.

135. Shcherbak V. N. On the development of integration in the agro-industrial complex of Russia // Economics of agricultural and processing enterprises. 1997-No. 10. P. 10.

137. Buryak O. G. State regulation and support of agricultural production: Cand. Dissertation. econ. Sci. M., 2003.

138. Zonova E. Tariff quota in the food market regulation system: Cand. Dissertation. econ. Sci. M., 2003.

139. Izyumchenko G.V. Customs regulation as a factor in the development of the machine-building complex: Cand. Dissertation. econ. Sci. M., 2002.

140. Ovchinnikova A. E. State regulation of the agro-industrial complex and the customs mechanism for the formation of the food market in the Russian Federation: Cand. Dissertation. econ. Sci. M, 1998.

141. Oreshkin V. A. Foreign economic complex of Russia in the conditions of integration into the world economy": Abstract of dissertation. Doctor of Economic Sciences. M. - 2002.

142. Skudalova T. V. Formation economic mechanism management of free economic zones: Ph.D. econ. Sci. M., 1998.

143. Sokolnikova O. B. Improving the mechanism for collecting customs duties as a tool for generating the revenue portion of the Federal budget: Cand. Dissertation. econ. Sci. M., 2000.

144. Manushina A.P. Improving customs regulation of the import of mechanical engineering products into the customs territory of the Russian Federation: Cand. Dissertation. econ. Sci. M., 2003.

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148. Customs statistics of foreign trade of the Russian Federation. 1994 - 2004

149. Russia in numbers. 2005: Krat. Statistical collection/Rosstat M., 2005.

150. Agriculture in Russia. 2002: Statistical collection/Goskomstat of Russia M., 2002.

151. Agriculture, hunting and forestry in Russia. 2004: Statistical collection/Rosstat.- M., 2004.

One of the key issues of modern customs and tariff policy for Russia is the permissible degree of protectionism, taking into account domestic and global realities and the associated degree of compliance with the Russian Federation’s WTO obligations. In my opinion, at present Russia should not resort to indiscriminate protectionism (even if individual lobbyists insist on this) and seriously go beyond the agreements reached with the WTO.

Firstly, as already noted, the country's leadership in the international arena has repeatedly spoken out in favor of abandoning protectionism.

Secondly, in the context of a significant and ongoing devaluation of the ruble, the overall level of protection of the domestic market is constantly growing, and customs duties play an increasingly limited role here.

Thirdly, many enterprises and sectors, taking advantage of the crisis, are seeking to create greenhouse conditions for development through lobbying for high duties and protective measures. But the main problem of the Russian economy is the low competitiveness of most manufacturing industries, which cannot be solved by creating greenhouse conditions for them and completely protecting them from competition from imports. Therefore, protectionism must be targeted and supported by a clear feasibility study for the need for protective measures.

Fourthly, any protectionism to one degree or another distorts market parameters and very often worsens competitive environment and spurs inflation, which is extremely contraindicated for Russia today.

Fifthly, the significant deterioration of the economic situation in the Russian Federation and, most importantly, the real threat of the formation of a large deficit in the current balance of payments allow our country, on completely legal grounds from the point of view of the WTO, to apply extraordinary protective measures, up to the introduction of a single additional tax on imports (this is no longer protectionism, but ensuring national economic security).

More appropriate from a political and practical point of view today is an offensive rather than a defensive customs and tariff policy aimed at strengthening the competitiveness of domestic industries and expanding exports. We are talking about continuing to reduce rates on advanced equipment and technologies, rational tariff escalation, using tough retaliatory measures in case of discrimination against Russian suppliers in foreign markets, stimulating exports by zeroing out duty rates on raw materials, materials and components used in export production, within the framework of customs processing regime in the customs territory, etc.

Russia's accession to the WTO entails certain obligations in the field of customs tariff regulation, which are associated, among other things, with a reduction in the average rate of import customs tariff.

If negotiation obligations are mechanically attributed to the time of Russia’s accession to the WTO, then in a few years the average Russian customs tariff rate should decrease to 6–8%, which is undesirable for Russia, for which the fiscal orientation of customs tariff regulation remains very important.

Currently, the Government of the Russian Federation has made a decision on Russia’s possible accession to the WTO as part of the customs union of Russia, Kazakhstan and Belarus. The development of the ETT and legal documents in the field of non-tariff and technical regulation is being completed. A basic list of ETTs containing more than 4 thousand items has been approved. An ETT project has been formed, which includes more than 11 thousand ten-digit subitems.

Specific proposals for improving national customs and tariff regulation, which currently performs primarily fiscal functions, and the customs tariff is, in fact, an additional tax on consumers and industry, are as follows.

1. Subordinate the structure and rates of the customs tariff of the Russian Federation to the goals and objectives of the developed Concept of the country’s socio-economic development until 2020 and the national industrial policy formed on its basis. We are talking, first of all, about more careful consideration of the state and specifics of individual industries and productions, in relation to which customs tariff regulation can, to varying degrees and combinations, perform protectionist, structural, incentive or fiscal functions. The position of specific industries and production in the country's domestic market is determined mainly by the level of their competitiveness. From the point of view of the criterion of competitiveness in the domestic market, various types of products manufactured in Russia are summarized in five main groups, which require an appropriate emphasis in the customs and tariff regulation of imports.

2. Place emphasis on the use of the import customs tariff as a tool for reasonable protection of segments of the domestic market that are vulnerable to imports, increasing the competitiveness of Russian producers, including giving greater flexibility and targeting to the customs tariff by identifying new commodity sub-items at the level of national marks of the commodity nomenclature to identify the most sensitive ones to the import of goods, differentiation of duty rates up to their fragmentation depending on economic feasibility, widespread use of seasonal and temporary duties, tariff quotas, and other special tariff measures.

3. In order to stimulate production and technological cooperation between Russian and foreign companies and the transfer of manufacturing industries to the territory of the Russian Federation (“import of production instead of import of goods”), more consistently implement the principle of customs tariff escalation, reducing the level of taxation of imported materials, components and components, used for the production of finished products in the Russian Federation (although exceptions are possible here, requiring, for example, maintaining a high level of duties on materials and components to create favorable conditions for the development of relevant domestic production), as well as more actively using special customs regimes (processing in the customs territory , processing for domestic consumption).

4. Streamline the existing systems of tariff preferences and tariff benefits to increase the efficiency of the regulatory function of the customs tariff, including reviewing existing preferences in favor of developing countries, correlating the range of recipients of preferences and their size with the level of economic development of these states, as well as the policies pursued in relation to our countries.

5. Improve the quality of customs administration, first of all, by implementing more complete customs control of imported goods, simplifying customs clearance technology, and bringing procedures for passing goods across the border into compliance with unified international standards. An extremely important point is to accelerate the transition to electronic declaration and electronic document flow during customs clearance, which will reduce the costs of this process and reduce the time for goods, especially transit, to pass through customs.

1. Customs regulation of foreign economic activity of the Russian agro-industrial complex.

1.1. Organizational and legal basis for customs regulation of foreign economic activity in Russia.

1.2. Foreign economic relations of the Russian agro-industrial complex as an object of customs regulation.

2. Study of the practice of customs regulation of foreign economic activity of the agro-industrial complex.

2.1. Analysis of the practice of customs and tariff regulation of exports and imports of products from the Russian agro-industrial complex in the period from 1994 to 2004.

2.2. Development of non-tariff measures to regulate foreign economic activity of the agro-industrial complex.

2.3. Analysis of the influence of customs regulation on the development of the Russian agro-industrial complex.

2.4. Study of foreign experience in regulating the export and import of agricultural products.

3. Improving the mechanism of customs regulation of foreign economic activity as a factor in the development of the Russian agro-industrial complex.

3.1. Directions for the development of customs policy as a factor in ensuring food security in Russia.

3.3. Proposals for the use of customs regimes as the main instrument of customs regulation when importing agricultural products into the Russian Federation.

Introduction of the dissertation (part of the abstract) on the topic "Improving customs regulation as a factor in the development of the Russian agro-industrial complex"

Conclusion of the dissertation on the topic "Economics and management of the national economy: theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economics; logistics; labor economics", Gendugova, Margarita Borisovna

List of references for dissertation research Candidate of Economic Sciences Gendugova, Margarita Borisovna, 2006

Please note that the scientific texts presented above are posted for informational purposes and were obtained through recognition original texts dissertations (OCR). Therefore, they may contain errors associated with imperfect recognition algorithms. IN PDF files There are no such errors in the dissertations and abstracts that we deliver.

Introduction 3

1. Customs regulation of foreign economic activity
agro-industrial complex of Russia 9

Organizational and legal basis for customs regulation of foreign economic activity in Russia 9

Foreign economic relations of the Russian agro-industrial complex

as an object of customs regulation 22

2. Study of customs regulation practice
foreign economic activity of the agro-industrial complex 40

2.1. Analysis of the practice of customs tariff regulation of exports

and imports of products from the Russian agro-industrial complex during the period

from 1994 to 2004 40

Development of non-tariff measures to regulate foreign economic activity of the agro-industrial complex 53

Analysis of the influence of customs regulation on the development of the Russian agro-industrial complex 66

Study of foreign experience in regulating the export and import of agricultural products 82

3. Improving the customs regulation mechanism
foreign economic activity as a factor in the development of the Russian agro-industrial complex 98

Directions for the development of customs policy as a factor in ensuring food security in Russia 107

Proposals for the use of customs regimes as the main instrument of customs regulation when importing agricultural products into the Russian Federation.... 123

Conclusion 134

List of sources used 136

Applications 148

Introduction to the work

Relevance of the research topic is due to the special significance of the agro-industrial complex (AIC) as the most important sector of the national economy of Russia, the functioning of which is associated with most sectors of the economy. The dynamic development of the agro-industrial complex, especially agriculture, is a decisive condition for economic growth, as well as ensuring food security in Russia.

The implementation of economic reforms in Russia was accompanied by a significant decrease in production in most sectors of the agro-industrial complex, and agriculture turned out to be its most vulnerable sector. This was a consequence of the influence of a number of factors, in particular rising prices for industrial products and material resources consumed by agriculture, maintaining or slightly increasing prices for agricultural products, and reducing food consumption by the population. In addition, a significant share of food imports in total consumption, as well as the insufficient competitiveness of domestic agricultural goods in the domestic market, have become factors constraining the development of domestic production. In this regard, it is very relevant to strengthen the regulatory role of the state, expand the system of support and protection of agricultural sectors using customs regulation measures.

Currently, the creation of favorable conditions for the development of agricultural production, maintaining the competitiveness of domestic products and ensuring food security in Russia largely depends on the effectiveness of customs tariff and non-tariff regulation measures.

Moreover, for Russia, which has set its sights on joining the World Trade Organization, it is objectively necessary not only to improve existing ones, but also to search for new, more effective measures that can ensure the protection of domestic production even after joining this organization.

The degree of development of the topic. As the study showed, much attention has recently been paid to the problems of improving the methodology and practice of customs regulation. Also, certain aspects of the development of agricultural production, ensuring the country's food security, and attracting investment in the agro-industrial complex have been studied in sufficient detail. However, complex issues of development of the Russian agro-industrial complex from the perspective of improving customs regulation have not currently been developed.

The goal of the work is to improve customs regulation of the import of agricultural products based on a study of the mechanism of customs-tariff and non-tariff regulation of foreign economic activity of the agro-industrial complex of the Russian Federation. To achieve this goal, the dissertation solved the main task - the development of methodological recommendations for improving customs regulation of the import of agricultural products into Russia.

Solving this problem required the following stages of research:

analysis of the current state of foreign economic relations of the Russian agro-industrial complex and identification of trends in its development;

study of the mechanism of customs regulation of foreign economic relations of the Russian agro-industrial complex;

analysis of Russian practice of customs-tariff and non-tariff regulation of foreign trade in agricultural products;

study of foreign experience in regulating the export and import of agricultural products to determine the possibility of its application in Russia;

assessment of the validity of customs regulation measures taken in

agro-industrial complex;

Justification of the need to improve customs regulation
the importance of foreign trade in the Russian Federation as a factor in the development of the agro-industrial complex;

development of proposals for the development of customs policy and the mechanism of customs and tariff regulation of foreign economic activity in the sphere of the agro-industrial complex of Russia;

The methodological scheme according to which the study was carried out is presented in Fig. 1.

Object of study is a mechanism for customs regulation of foreign economic activity.

Subject of research are the methodological and organizational foundations of customs regulation of the import of agricultural products.

Theoretical and methodological basis The research included scientific developments of domestic economists in the field of customs regulation: SV. Baramzina, V.E. Novikova, V.V. Naumova, N.M. Blinova, V.Yu. Presnyakova, V.A. Oreshkina, I.I. Dumoulin, M.V. Kokoreva, O.B. Sokolnikova, L.A. Lozbenko, A.V. Daniltseva, A.E. Ovchinnikova, E.V. Zonal. Issues of development of the agro-industrial complex were studied in the works of the following scientists: I.G. Ushacheva, A.I. Altukhova, G.V. Bespakhotny, M.I. Kozyrya, V.I. Nazarenko, A.N. Nezadorova, V.P. Korovkina, O. Strokova, A.G. Paptsova, E.V. Serova and others.

Information The basis of the dissertation was made up of legislative acts of the Russian Federation, regulatory documents of the Federal Customs Service of Russia, the Ministry of Economic Development of the Russian Federation, the Ministry of Agriculture of the Russian Federation, statistical materials of the Federal State Statistics Service, the Federal Customs Service of Russia, scientific developments of scientists of the Russian Customs Academy. The work used materials from meetings on the problems of development of the agro-industrial complex.

Analysis of the state of foreign economic activity in the agricultural sector of Russia

Study of directions of customs policy and measures of customs regulation of foreign trade activities in the agricultural sector

Study of customs tariff and non-tariff regulation measures and their impact on the development of agro-industrial production

Analysis of the practice of applying customs tariff regulation measures for the export and import of agricultural products

Analysis of application practice
non-tariff regulatory measures
foreign economic activity
news in the field of agro-industrial complex

Analysis of foreign experience in regulating the export and import of agricultural products

Development of proposals to improve customs regulation of foreign economic activity in the field

Agroindustrial complex of Russia

Development of proposals to improve the legal framework for ensuring food security in Russia

Improving measures of customs and tariff regulation of foreign trade activities in the field of agro-industrial complex of the Russian Federation

Determination of the basic principles of customs policy in the sphere of agro-industrial complex of Russia

Improving customs regulation of foreign trade activities in the agricultural sector of Russia

Rice. 1. Methodological scheme of the study

Scientific The novelty of the research lies in the development of conceptual provisions and methodological foundations of customs and tariff regulation of foreign economic activity, aimed at increasing the competitiveness of domestic agricultural products.

The main results of the study submitted to protection, protection consist of the following:

conceptual provisions of the customs policy of the Russian Federation in the agricultural sector were formulated and justified based on an analysis of foreign economic activity of the agro-industrial complex;

proposals have been developed to introduce amendments to the legislation on state regulation of food markets in the Russian Federation, reflecting the principles of customs policy in the agricultural sector and helping to increase the protection of domestic producers;

proposals have been developed for the use of tariff quotas for the import of agricultural products, based on a scientifically based methodology for calculating customs duty rates applied inside and outside the quota, and suggesting an investment principle for the distribution of quotas aimed at stimulating the restoration and development of agricultural production;

Practical recommendations have been developed for the use of customs regimes as a tool for regulating foreign economic activity, which can have a real stimulating effect on the development of domestic agricultural production, as well as increase the competitiveness of Russian goods.

Practical significance of the work is that the implementation of its results will allow:

strengthen the influence of customs regulation measures on the development of the agro-industrial complex;

increase the protection as well as the competitiveness of Russian goods;

provide real support to domestic producers;

stimulate the development of agricultural production in Russia.

The results of the dissertation research can be used by the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Agriculture of the Russian Federation and others interested in this problem.

tactics by government bodies and institutions of the Russian Federation in the formation of strategy and tactics for the application of customs regulation measures in the sphere of the agro-industrial complex of Russia.

Testing and implementation of research results. The main provisions of the dissertation were presented at scientific and practical conferences:

"Science Week" held on April 22 - 24, 2003 in Rostov-on-Don at the branch of the Russian Customs Academy;

"Customs-2004: through the prism of economics and law", held on April 15, 2004 at the Russian Customs Academy;

conference dedicated to the 10th anniversary of the Department of Customs Payments and Currency Control of the RTA, held on December 17, 2004.

The proposals formulated in the work were used in the development of legal acts on the application of measures of state regulation of foreign economic activity in the agricultural sector.

The dissertation materials on the application of customs regimes are used in the educational process of the RTA when studying the discipline “Customs Payments”, as well as in advanced training courses for customs officials RF.

"International Economics", 2013, N 1

(Formation of a single economic space: current practice and business proposals)

Abstracts for presentation at the IV International Conference "Customs and Business: International and Regional Aspects of Cooperation - 2012".

Based on the results of monitoring the operation of the Customs Code of the Customs Union (CU) and other international treaties in the field of customs, a significant number of legal gaps, errors, inaccuracies, and internal contradictions were identified that create barriers to the free movement of goods in the single customs territory of the Customs Union and are interpreted differently and are applied in member states of the Customs Union.

According to participants in foreign economic activity, the legal basis for regulation in the field of customs affairs of the Customs Union should be brought into fuller compliance with international standards and best practices trading partners of the member states of the Customs Union. This issue is of particular relevance in connection with the accession of all three member states of the Customs Union to the International Convention on the Simplification and Harmonization of Customs Procedures.

In this regard, government agencies and representatives of the business community are faced with a large-scale task of improving the mechanisms of customs regulation in Russia. In accordance with the Action Plan ("road map") "Improving customs administration", approved by Order of the Government of the Russian Federation dated June 29, 2012 N 1125-r, by 2018 Russia needs to take 17th place in the world in terms of "International trade" in Doing business rating. (Currently our country is in 160th place.)

It is obvious that achieving such serious successes is impossible without deep reform of the entire system of state regulation of the customs sector.

The most significant areas for improving customs regulation, according to organizations - members of the RF Chamber of Commerce and Industry, are the following:

First. Reducing the time required for customs operations when declaring and releasing goods.

We are talking about applying all possible measures to ensure that the declaration and release of goods is carried out as quickly as possible. short time. To do this, first of all, it is necessary to reduce the number of documents submitted when declaring goods; the submission of a foreign trade contract, documents confirming the payment of customs duties and the powers of the declarant should be abandoned. Their presentation is unnecessary and imposes unreasonable obligations on participants in foreign trade activities.

In addition, the further development of preliminary information technology seems particularly important. The first step in this direction has already been taken. The Customs Union Commission adopted Decision No. 899 of December 9, 2011 “On the introduction of mandatory preliminary notification of goods imported into the customs territory of the Customs Union by car". The Federal Customs Service of Russia issued Order No. 1345 dated July 5, 2012 on the application of information provided during preliminary information within the framework of the risk management system (RMS). We propose to introduce this Procedure also for goods transported by other modes of transport. Currently, application The procedure established by the mentioned Order of the Federal Customs Service of Russia is complicated by the need to improve the information and software tools available to the Federal Customs Service of Russia to ensure its implementation. We believe that the use of preliminary information within the framework of the RMS is a very promising direction for the development of customs regulation. In this regard, it is necessary to develop appropriate organizational, legal and technological mechanisms.

Even more important aspect There seems to be an accelerated development of information customs technologies. The project to introduce technology for automatically making decisions on product release, which has been recently discussed in relevant professional circles, is very encouraging, which will eliminate in this case the negative impact of the human factor, including the corruption component. To ensure the possibility of using this technology, it is first necessary to eliminate the duplication of electronic documents with paper documents. In addition, another way to use information technology in the practice of customs regulation could be the further development and improvement of remote release technology.

Second. Improving the mechanism for paying customs duties.

The existing system of payment of customs duties has a number of shortcomings, which, naturally, does not contribute to the rapid completion of customs operations with goods. The most important task challenge facing us: to make this procedure simpler and more transparent.

An effective measure to improve customs regulation in this area can be comprehensive automation of the process of paying customs duties. IN this concept, in our opinion, should include automation of information exchange on the flow of funds between customs authorities and participants in foreign trade activities, the main goal of which should be to reduce the time it takes to communicate information about the receipt of funds to the accounts of customs authorities (by 2015, up to 2 hours). We believe that full efficiency Automation of the described processes can be achieved only if the accounting of customs duties is centralized and their payment is ensured at the level of the Federal Customs Service of Russia.

Third. Revision of customs value control mechanisms.

Currently, there are a number of problems associated with customs value control. These problems are not related to legal regulation control of customs value, which, in principle, is brought into line with international standards, but rather with the enforcement position of customs authorities, which are guided when adjusting customs value by principles and objectives that do not correspond to the established ones regulations.

In our opinion, to simplify this procedure, it is necessary to abandon duplication of customs value control in relation to identical goods supplied under the same contract, and also to ensure the possibility of carrying out customs value control using information provided as part of the preliminary notification procedure.

However, first of all, it is necessary to change law enforcement practice and the approach of customs authorities to the control of customs value.

At the moment, when making decisions on adjusting customs value, customs authorities often proceed not from the goals of ensuring compliance with the legislation on determining customs value by participants in foreign economic activity, but from the goal of increasing the number of collected customs duties. The one-sided interest of government officials in increasing customs duties often leads to biased clearance of customs cargo: their classification according to codes that have a higher customs tax rate, and in determining the contract value of the goods.

A typical situation looks like this: the customs authority determines that the declared customs value is lower than that indicated in the risk profile. After this, the customs authority appoints an additional verification of information about the customs value according to various reasons. Next, the customs authority makes a decision to adjust the customs value to that established by the risk profile for any reason. These grounds, as a rule, do not correspond to the doubts of the customs authority that were set out in the decision on additional verification, as well as the legislation and the actual circumstances of a particular transaction.

First of all, it is necessary to eliminate the practice of customs authorities making decisions on adjusting customs value, aimed not at ensuring compliance with current legislation, but at bringing the prices declared by the declarant in accordance with certain values, arbitrarily installed by the system risk management, and maximizing customs duties paid by the declarant.

To improve the customs clearance procedure, it is necessary for government agencies to release functions expert assessment and transfer these functions to independent expert organizations.

At the same time, it is important to provide for the selection and accreditation of such expert organizations that have proven themselves to be highly professional and have significant experience in this field. To date, the CCTU has not yet developed such a mechanism. Here the role of expert divisions of the chambers of commerce and industry of Russia may grow, the main statutory tasks of which are to assist economic entities in carrying out foreign economic cooperation.

The assessment of foreign trade contracts to confirm contract values, as well as the cost of goods in case of administrative violations, must be carried out in full compliance with Federal Law N 135-FZ "On Valuation Activities in the Russian Federation" by certified appraisers - members of self-regulatory organizations of appraisers who conduct assessments for collection of property taxes in accordance with Russian tax legislation.

Fourth. Shifting the “load” of customs control to the stage after the release of goods.

Improving customs administration in this matter is very important. Transferring customs control to the stage after the release of goods allows for faster release and at the same time provides the opportunity for customs authorities to have more time resources at their disposal to carry out control. However, taking into account world experience, achieving the greatest positive effect in this direction is possible only with an increase in the degree of trust of the state, represented by customs authorities, in participants in foreign economic activity. With a consistent movement towards a transparent, innovative and competitive economy, the transfer of customs control in a significant part to the stage after the release of goods is a natural and natural necessity.

In our opinion, a concrete step in this direction could be a widespread expansion of the practice of applying customs control measures after the release of goods. First of all, this concerns the most controversial aspects of customs control - control of customs value and determination of the product code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union. Checking information about the classification code and the cost of goods is a labor-intensive process, requiring the study of a large number of documents and information, as well as painstaking collaboration customs authority and participant in foreign trade activities. Since information about the code and cost of goods affects the amount of customs duties, any mistake in this matter can lead to a violation of the interests of either the state or the declarant; it would be more logical to carry out such complex stages of customs control not during the decision-making on the release of goods, but after him.

In addition, in order to increase the efficiency of customs control after the release of goods, it is necessary to increase the efficiency of interaction between customs authorities and other regulatory government bodies when carrying out such control.

Since after the release of goods by customs authorities they are immediately involved in commercial circulation in the customs territory of the Customs Union, such goods, as a rule, come to the attention of other regulatory authorities, and obtaining information from these authorities, in our opinion, will be very useful to the customs system authorities when carrying out customs control after the release of goods.

Fifth. Bringing national system risk management in accordance with WTO standards.

The national risk management system (RMS), which is the basis for the application of customs control measures by customs authorities, in contrast to that used in the EU countries, has a clear fiscal focus. The priority task of the customs authorities of the Russian Federation when applying the measures laid down in the national RMS is to ensure the economic interests of the Russian Federation and fulfill the revenue side of the federal budget. At the same time, in countries with developed level informatization, established transport and logistics schemes, high level economic and information security, an effective post-control system, the RMS is based on other principles of customs control - the impact of the measures provided for by the RMS is aimed at ensuring national security states (fighting terrorism, arms smuggling, preventing the import of counterfeit products, enhanced control for the movement of excise goods, etc.). A sharp transition to global standards for the application of RMS and the abandonment of national priorities can significantly affect the implementation by customs authorities benchmarks on the transfer of customs payments to the budget, however, under the conditions of accession to the WTO, this path is inevitable, and therefore we need to work on the issue of ensuring a consistent transition to WTO standards that does not entail a decrease in the efficiency of the customs authorities.

Sixth. Development and improvement of interdepartmental electronic interaction.

Creation effective system interdepartmental electronic interaction can significantly reduce the burden on foreign trade participants associated with the collection of all kinds of documents issued by various government bodies.

In our opinion, the main qualities that the specified electronic interaction system should have are the speed of information exchange and reliable security of information from unauthorized access.

This system, first of all, should ensure the possibility of its use by government bodies when performing their functions in the field of control of the movement of goods and Vehicle across the customs border in order to exchange information about issued permits electronically and directly without the declarant receiving this information in one government agency and transferring them to another.

This system should ensure prompt receipt of all necessary permitting documents in relation to goods to which prohibitions and restrictions apply, goods subject to mandatory confirmation of compliance with the requirements of technical regulations, sanitary, veterinary, quarantine and export control.

In addition, in our opinion, the system of interdepartmental electronic interaction should ensure the use by tax authorities of information provided by declarants to customs authorities, without duplicating it on paper, as well as the implementation of currency control without the participation of participants in foreign economic activity in this process.

The transition to the use of an interdepartmental electronic interaction system and the organization of document flow without the participation of the declarant will significantly simplify customs procedures.

Seventh. Development of information interaction between participants in foreign trade activities and authorized government bodies.

Full information interaction should be carried out both at the domestic and interstate levels within the framework of the Customs Union.

Solving this problem requires the creation of a unified system of regulatory and reference information for the exchange of data on business processes, the use of unified electronic documents that are convenient for both regulatory authorities and businesses, which will ensure effective control throughout the single economic space.

Many other proposals have also been received aimed at improving customs administration in Russia:

• maximum expansion and improvement of the practice of carrying out customs operations using modern information technologies (electronic declaration of goods, preliminary information using the Internet, etc.);
• developing the practice of using electronic declarations when transporting by rail (waiving the requirement to submit declarations in paper form);
• simplification of the electronic declaration form;
• introduction of a “single window” system (subject to the functioning of IISVVT on the territory of the Customs Union), incl. in seaports;
• law enforcement and anti-corruption;
• increasing the level of training of specialists when working with customs databases, revising the regulations for the work of customs services;
• modernization of the interface of customs programs in order to increase the capacity of customs checkpoints at the border and recipient points. ( For example, organize work at most points in the same way as it is arranged at the Pikino TP on the Leningradskoye Shosse in the village of Chernaya Gryaz);
• use of reading devices (barcodes) to enter data from the TIR carnet and consignment note;
• development of the customs clearance mechanism for multimodal cargo transportation (several modes of transport).

And it's not full list proposals received by the Russian Chamber of Commerce and Industry as part of monitoring enforcement in the field of customs legislation.

When considering all these issues, it is important to proceed from the fact that two main categories of subjects are involved in the process of customs activities: the state and the business community.

In this regard, it is important to maintain a constant balance of interests between the state and business. The only civilized way to solve this problem is to take into account the position of business when formulating customs rules, creating customs regulation mechanisms and developing the practice of their application.

V. Padalko

Director

Department of External Relations

and working with business councils

Chamber of Commerce

Russian Federation