Tariff methods of regulation. Tariff methods for regulating foreign trade

FOREIGN TRADE POLICY- part of the state foreign economic policy, export and import policy, impact on foreign trade through taxes, subsidies and direct restrictions on imports and exports.

Customs and tariff regulation international trade - set of methods government regulation international trade based on the application of customs duties, customs procedures, rules.

Customs tariff regulation is the main method of state regulation of the sphere foreign trade, used for a long time. Purposes of application of measures customs tariff regulation can be:

1. Protectionist function - protecting national producers from foreign competition.

2. Fiscal function - ensuring the flow of funds into the budget.

Elements of customs tariff regulation are:

• Customs tariff - set of customs duty rates
• Customs declaration of goods transported across the customs border
• customs regime
• Product nomenclature foreign economic activity

IN modern conditions globalization of the world economy, the construction of all elements of customs tariff methods is unified on the basis of international treaties.

Non-tariff methods regulation of international trade- a set of methods of state regulation of international trade, aimed at influencing processes in the field of foreign economic activity, but not related to customs and tariff methods of state regulation.

Quantitative restrictions are an administrative form of non-tariff state regulation of trade turnover that determines the quantity and range of goods allowed for export or import.

Licensing assumes that for the export and/or import of certain goods it is necessary to obtain special permission from the relevant government agency.

Quota- this is a restriction in value or physical terms imposed on the import or export of specific goods for a certain period of time (for example, a year, half a year, quarter and other periods). The specificity of this type of trade restrictions is that the trade barrier protecting the importing country is introduced at the border of the exporting, not the importing, country.

“Voluntary” export restrictions(voluntary export restraint - VER) - a quantitative restriction on exports based on the commitment of one of the trading partners to limit or at least not expand the volume of exports, adopted as part of a formal intergovernmental or informal agreement on establishing quotas for the export of goods.

“Voluntary” export restrictions are imposed by a government, usually under political pressure from a larger importing country, which threatens to impose unilateral import restrictions if it refuses to “voluntarily” restrict exports that harm its local producers.

OR:

Customs tariff measures- these are measures that increase the import or export price of goods when they cross the border of a customs territory (a territory in respect of which separate tariffs and other trade regulation measures apply for a significant part of the trade of such a territory with other territories). At the same time, the concept of “customs tariff measures” should be understood in a broad sense, that is, not only the customs tariff itself, as a set of customs duty rates applied to goods moved across the customs border Russian Federation, and the whole complex of measures, the effect of which on foreign trade flows is ensured by influencing the value of goods in foreign trade circulation. Using such measures, the state influences the economic interests of subjects of foreign trade activity and, consequently, their behavior, while at the same time maintaining full operational independence for them.
TO customs tariff measures include additional import duties and so-called special types duties (anti-dumping, countervailing and special, including temporary).

Purposes of customs duties:

I. Limitation of imports (in the Russian Federation – exports)

II. Fiscal goals

III. Avoidance of “unfair competition”

- Non-tariff restrictions include:

1) Quotas (provisioning) - quantitative restrictions in trade, establishment of quotas for the import of certain goods - direct limitation of the volumes of foreign goods imported into the domestic market

2) Licensing of import and export - establishes the procedure under which a special permit is required to carry out a foreign trade transaction government agencies

3) Embargo - a state prohibition of the import from or export to any country of gold, goods or services, currency, or securities.

4) Currency control - presupposes the absence of free convertibility of the national currency and the establishment of state control over the movement of foreign currency entering the country through exports and its use for imports. Exporting firms are required to hand over foreign currency to banks specially designated by the state to exchange it for national currency according to established order.

5) Tax on export-import transactions

6) Subsidies

7) Administrative and economic measures - indirect restrictions - assume the same application to all goods entering the domestic market, both local and foreign produced. However, the nature of these measures is such that they favor local producers. In addition, these may be requirements for packaging, packaging, sorting

Non-tariff measures- these are measures that affect trade, but go beyond the measures provided for in the regulatory framework legal act on the customs tariff of the state. These measures can be defined as the rules and regulations, with the help of which the state has a direct impact on subjects of foreign trade, determines the structure of the domestic market, protecting it both from import supplies and from the possibility of a shortage of domestic goods in this market.
Such measures are based on administrative restrictions on exports or imports (export and import quotas, licenses, restrictions and prohibitions). Non-tariff measures of state regulation of foreign trade activities, with certain reservations, can also include so-called voluntary obligations (used for dumping and subsidies).

IN modern world a system of non-tariff restrictions is widespread. The WTO is actively fighting to reduce the role of non-tariff restrictions and increase the role of tariff restrictions. Non-tariff restrictions are widely used by countries Western Europe and the USA.

Tariff methods involve establishing a customs tariff (duty). This is the most traditional method, an actively used means of state regulation of export-import operations.

customs tariff- ϶ᴛᴏ a systematic list of duties that the government imposes on certain goods imported into or exported from the country.

Customs duties- ϶ᴛᴏ taxes levied by the state for transporting goods, property, and valuables across the country’s borders.

The beginning of the formation of the customs tariff – III – II millennium BC. The term “tariff” originates from the southern Spanish city of Tariff, in which a table was first compiled where the names of goods, measures of measurement and the amount of duties for transporting goods through the Strait of Gibraltar were entered.

The customs tariff performs the following functions:

1) fiscal (replenishment of budget revenues);

2) protective (protection of domestic producers from competition);

3) regulatory (regulates the import and export of goods);

4) trade and political.

There are different duties:

Imported (they are assessed on goods imported into the country);

Export (they are taxed on exported goods);

Transit (levied on goods crossing the national territory in transit).

Import duties are divided into fiscal and protectionist. Fiscal duties apply to goods that are not produced domestically. Protectionist tariffs are intended to protect local producers from foreign competitors.

Import duties are used either as a means of financial revenue (more often in developing countries) or as a means of carrying out certain trade and economic policies. The owner of the imported product will increase the price after paying the duty. The tariff, by limiting imports, leads to a deterioration in consumer opportunities. But it is beneficial to the state and domestic producers.

Export duties increase the cost of goods on the world market; therefore, they are used in cases where the state seeks to limit the export of a given product. The purpose of export duties levied by countries with monopoly natural advantages is to limit the supply of raw materials to the world market, increase prices and increase revenues for the state and producers.

In developed countries, export duties are practically not applied. The US Constitution even prohibits their use.

Transit duties hinder the flow of goods and are considered highly undesirable and disruptive to normal operations. international relations. Today they are practically not used.

There are two main methods for establishing the level of customs duties:

1. The amount of duty is determined as a fixed amount per unit of measurement (weight, area, volume, etc.). This duty is usually called specific. It is especially effective in conditions of falling prices for goods - during periods of depression and crisis.

2. The duty is set as a percentage of the value of the goods declared by the seller. Called ad valorem.

The domestic price of an imported good (P d) after imposition of a specific tariff will be equal to:

P d = P im + T s ,

where: P im - the price at which the goods are imported (customs value of the goods);

T s - specific tariff rate.

When applying an ad valorem tariff internal price imported goods will be:

P d = P im * (1 + T av),

where: T av – ad valorem tariff rate.

There is also an intermediate method, which consists in the fact that customs gets the right to independently choose between specific and ad valorem duties based on which one is higher. Similar duty - alternative.

Trading countries may be in various contractual and political relations: be members of a customs or economic union, have a signed agreement granting them most favored nation treatment.

Taking into account the dependence of the regime, duties levied on the supplied goods are established:

Preferential (especially preferential);

Negotiable (minimum);

General (autonomous), that is, maximum.

Rates preferential duties below minimum and often equal to zero. The right to use preferential duties is granted to countries included in economic integration groups: free trade zones, customs and economic unions etc. For example, countries European Union provide each other with preferential duties (equal to zero) on the import of goods, which do not apply to other countries.

General (maximum) duty two to three times higher than all others, and its application actually discriminates against goods imported from a particular country. For example, the collection when importing goods from the USSR to the USA during the Cold War.

When a customs tariff is introduced, the price of imported goods increases. This contributes to rising prices for domestically produced goods. The supply of goods on the domestic market is increasing, but demand is decreasing. As a consequence, there is a decrease in imports.

The impact of the tariff is different for economic entities. So consumers:

1) pay income from the tariff;

2) pay profits to firms;

3) pay for excess costs of domestic production;

4) lose consumer surplus.

The state benefits from the introduction of a customs tariff, as budget revenues increase. In essence, this is a transfer from consumers to the state.

Domestic producers receive additional profit. This profit is a transfer of income from consumers to producers.

Society incurs a social cost because the resources that flow into the industry protected by the tariff could be used more efficiently in other sectors of the economy.

In the EU, import duties on rice are 231%, dairy products - 205%, sugar - 279%. In Japan, the duty on rice is 444%, on wheat – 193%. In the USA, the duty on dairy products is 93%, on sugar – 91%.

Tariff methods - concept and types. Classification and features of the category "Tariff methods" 2017, 2018.

Instruments of government regulation are divided into: tariff (those based on the use of customs tariffs) and non-tariff (all other methods).

A customs tariff is 1) an instrument of trade policy and government regulation of the country’s foreign market in its interaction with the world market; 2) a set of rates of customs duties applied to goods transported across the customs border.

Customs duty is a mandatory fee collected by customs authorities when importing or exporting goods and is a condition for import and export.

Non-tariff methods of regulating international trade: quantitative, hidden, financial.

18.Types of customs tariffs and their classifications.

Functions of customs duties: fiscal, protectionist (protective), balancing.

Classification of customs duties:

Ad valorem (charged as a percentage of the value of taxable goods)

Special (charged in the established amount per unit of taxable goods)

Combined (combine both types)

Alternative (applied according to the decision of the local authorities. The ad valorem and special rate is usually chosen to be the one that ensures the collection of the most absolute amount for each specific case.

Customs cost of goods - price of goods, warehouse. on an open market between independent seller and buyer by which it can be sold in the country of destination at the time of filing there. declarations.

By object of taxation: import, export, import, transit.

By bet type: constant (there are tariffs, the rates of which are established at a time by government bodies and cannot be changed depending on the circumstances), variable (there are tariff rates of which can change in cases established by government bodies)

By calculation method: nominal (tariff rates specified in the customs tariff), effective (real level of local duties on final goods, calculated taking into account the level of duties imposed on imported components and parts of these goods)

By origin: autonomous, conventional (contractual), preferential.

19. Non-tariff methods of regulation. Foreign trade.

Quantitative restrictions are an administrative form of non-tariff. state Product regulation. turnover, which determines the quantity and range of goods allowed for export and import.

Quotas are a restriction in quantitative or value terms on the volume of products allowed to be imported into the country (imported) or exported from the country (exported) beyond a certain point. period.

According to the direction of action, quotas are divided: export and import

By scope of action: global individual

Licensing – regulation of foreign economics. activities through a permit issued by the state. authorities for the export or import of goods.

License forms:

One-time license

General

Global

Automatic.

“Voluntary” export restriction is a quantitative restriction on exports based on the commitment of one of the trading partners to limit or at least not expand the volume of exports, adopted within the official framework. agreements.

Methods of hidden protectionism:

Technical barriers

Domestic taxes and fees

Politics within the state procurement

Local content requirements

Financial methods of foreign trade. politicians:

Subsidies - money. payment aimed at supporting national Manufacturers. There are: direct and indirect.

A trade embargo is a state prohibition of the import into or export of goods from any country.

A practical tool for the policy of protectionism is customs regulation of foreign trade. Exist two main groups of protectionist methods: customs tariff and non-tariff. Customs tariff methods involve the establishment and collection of various customs duties for foreign trade activities. Non-tariff methods, of which there are up to 50, are associated with the establishment of various bans, quotas, licenses and restrictions in the field of foreign trade activities. In fact, the foreign trade policy of any country is based on a combination of these two groups of methods.

Customs tariff methods of regulation

The most common and traditional way is customs duty.

Customs duty is an indirect tax that is levied on goods imported or exported from the customs territory, and which cannot change depending on two factors: the general level of taxation and the cost of services provided by customs.

Since customs duty is an indirect tax, it affects the price of the product. In customs practice, only movable tangible property is called goods.

Customs territory- this is the territory in which control over exports and imports is carried out by a single customs agency. The boundaries of the customs territory may not coincide with the border of the state. For example, with customs unions of several states. Or when, due to geographical conditions, the establishment of customs control is not possible or convenient. The boundaries of the customs territory are established by the government of each country.

Customs duty has two essential features. Firstly, it can only be seized by the state. And therefore it goes to the state (federal), and not the local budget. Secondly, import duty applies to goods of foreign origin. And the export duty (albeit an atypical type of duty) applies to domestically produced goods. Due to this important issue in customs practice is correct and precise definition country of origin of the goods. Schematic diagram The customs tariff is as follows:

The product code is determined according to the globally accepted harmonized system of description and coding of goods (HS). According to the method of calculating duties, they can be: 1) ad valorem; 2) specific; 3) combined.

Ad valorem duties are set as a percentage of the customs value of the goods. Specific - depending on the units of measurement of goods (per 1 ton, per 1 piece, per 1 cm 3, etc.). Combined combines ad valorem and specific method accruals. Customs duty rates are related to various modes foreign trade activities. A minimum rate (called the reference rate) is set on goods originating from countries with which there is a most favored nation (MFN) trade agreement. The maximum is for countries with which there is no MFN agreement. The preferential or preferential rate is the lowest and is established for goods originating from a number of developing countries. In addition, according to global foreign trade rules, there is a group of poor countries whose agricultural products and raw materials are not subject to customs duties at all.

The higher the tariff level, the more reliably it protects national firms. But in order to understand who is personally protected by the tariff, it is necessary to consider the structure of production.

A tariff on a product of any industry is protection, but only in relation to the company producing it in the country. It also protects the income of workers and employees employed in these firms and creating “added value”. In addition, the tariff protects the income of industries that supply raw materials to the industry.

Thus, a tariff on a product (for example, refrigerators) supports not only the firms that produce them, but also the workers of the firms and suppliers of parts. This complicates the task of measuring the impact of a tariff on the firms producing the good. The position of firms producing goods is also affected by tariffs on imported goods that represent cost elements for them (firms), for example, imported components.

Therefore, a complete model of the interaction of supply and demand is required, simultaneously covering several industry markets. To simplify the model, another measurement method is used. This method quantifies the impact of the entire tariff system on the added value of a unit of output produced by a given industry. At the same time, the production of the industry and related industries, as well as prices, do not change.

Thus, the actual level of the protective tariff (the effectiv rate of protection) in a particular industry is determined as the amount (in %) by which the added value per unit of product created in this industry increases as a result of the functioning of the entire tariff system.

The actual level of the protective tariff in a particular industry may differ significantly from the tariff paid by the consumer of the “nominal level of the protective tariff”.

Effective rate customs duty characterizes two basic principles that underlie the overall effect of protectionism:

• industry income or added value will be exposed to trade barriers, not only those erected on the way to imports, but also those operating in the market for raw materials and supplies of the industry;
• Moreover, if the final products of an industry are protected by a higher tariff than its intermediate products, the actual protective tariff will exceed its nominal level.

The customs tariff is an instrument of trade policy and government regulation of the country’s domestic market in its interaction with the world market; a specific rate of customs duty payable when exporting or importing a specific product into the customs territory of a country. Duties can be classified according to the method of collection, object of taxation, nature, origin, types of rates and method of calculation. The duty is imposed on the customs value

goods - the normal price of the goods, drawn up on the open market between independent seller and buyer, at which it can be sold in the country of destination at the time of filing the customs declaration. The nominal duty rate indicated in the import tariff only roughly indicates the level of customs protection of the country. This tariff rate shows the actual level of customs duty on final imported goods, calculated taking into account duties imposed on imports of intermediate goods. To protect national producers finished products and to stimulate the import of raw materials and semi-finished products, tariff escalation is used - increasing the level of customs taxation of goods as the degree of their processing increases [b].

In practice, a customs tariff can be in two forms - in the form of a specific and ad valorem duty.

A specific tariff is a fixed customs tariff, the value of which is set at a certain amount levied on a certain quantity of goods (lots in pieces, weight units). This means that for each unit of goods the importer must pay a certain duty, for example, $80 for a telephone or rye tones.

Such tariffs make it relatively easy to collect customs tax, since it only requires information about the quantity of goods. But this duty has its drawbacks. If the cost of an item is $800 and the specific tariff is $80, then the tariff is 10% of the cost of the item. But if the inflation rate in a country suddenly changes, causing the price of the product to increase to, say, $1,000, then the effective duty rate will be only 8 % its prices. Thus, protective effect this tariff is reduced.

An ad valorem tariff is a duty calculated as a percentage of the customs value of goods and other items that are subject to duty, the size of which is determined as a fixed part of the cost of the imported product, for example 20%. . That is, if a product costs $300, the importer must pay a duty of $60.

Obviously, ad valorem does not have the disadvantages of a specific tariff: its value is directly dependent on the cost of the goods. However, its collection is associated with a number of problems. In order to reduce the duty, the importer may deliberately underestimate the cost of the goods. On the other hand, customs authorities sometimes try to inflate the cost of imports, since this increases government revenue.

Customs tariffs also apply in the following forms:

Preferential tariffs are an import duty of a preferential nature; it is provided exclusively for certain categories of goods on the basis of international treaties. This tariff can be applied for a certain time or permanently.

In industrialized countries, there is also a system of preferences that provides for duty-free import of a certain list of goods from certain developing countries. But this applies only to a narrow circle of countries specified in certain treaties.

There is also the so-called most favored nation treatment, that is, a trade regime that provides for this particular country to be given the same trade benefits as other partners. It is also based on international treaties such as the WTO treaties[b].

Some countries also apply transit duties. However, its role in modern conditions is decreasing. It is established, as a rule, only to cover the costs associated with controlling the transit of foreign goods.