COURSE WORK

Improving customs and tariff regulation of foreign trade activities in the Russian Federation based on foreign experience

Introduction

customs foreign trade tariff legislation

Customs tariff regulation serves as the main mechanism of economic influence on export-import commodity flows in the process of crossing national customs borders. Through its instruments, the principles of the state’s foreign economic policy are implemented - protectionist, liberal, preferential.

Regulation foreign trade is one of the most important functions of the state. In the process of development of the world economy, a rather diverse list of instruments of state influence on export-import trade flows, which are characteristic of all countries of the world, has been developed. These instruments include methods of customs and tariff regulation of foreign trade activities, implemented through the use of import and export tariffs. Customs and tariff regulation is the main method of state regulation of foreign trade, which has been used for a long time.

The legislative and regulatory framework for state regulation of foreign trade activities is a set of national legislative and by-laws, international rules and norms that establish rules and procedures for the execution of foreign trade activities in the Russian Federation.

Currently, customs and tariff regulation is becoming not only an instrument of general economic policy at the national level, but also an object of regulatory activity of international economic organizations, primarily the WTO. The activities of the WTO are aimed at creating general norms, principles, rules and instruments of customs tariff regulation in order to protect against obstacles to the development of international trade.

Thanks to customs policy, the state can stimulate the growth of domestic production, especially in the export production sector, and the import of imported goods, thereby encouraging domestic producers to compete. This topic is also of some interest in light of the Russian Federation’s accession to the World Trade Organization. This will require significant changes in the state’s customs policy, including a reduction in import duties, equalizing the operating conditions for domestic and foreign producers on the Russian market. In the course work, for a more complete coverage of the topic, customs policy and its main directions will be considered.

The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods the most competitive on the world market and limit imports, making foreign goods less competitive in the domestic market.

The object of the study is the process of customs tariff regulation and all types of customs duties (or their absence), which are a consequence of the regulatory process.

The subject of the study is public relations that arise during customs regulation in the system of public administration of foreign trade activities.

The goal is to show the main mechanisms of customs and tariff regulation of foreign trade activities, both in Russia and in other countries, as well as to identify the prerequisites for the emergence of international customs unions.

1. Customs and tariff regulation in the system of state regulation

1.1 Customs and tariff regulation in Russia

Federal law on customs regulation in the Russian Federation gives a definition of customs regulation in the Russian Federation.

Customs regulation in the Russian Federation in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation consists of establishing the procedure and rules for regulating customs affairs in the Russian Federation. Customs in the Russian Federation is a set of means and methods for ensuring compliance with customs tariff regulation measures, as well as prohibitions and restrictions on the import of goods into the Russian Federation and the export of goods from the Russian Federation.

Customs affairs are regulated through:

) International treaty and agreement;

) Customs Code of the Customs Union;

) 311 Federal Law on Customs Regulation in the Russian Federation;

) By presidential decrees, government decree;

) Instructions of the Federal Customs Service.

The method of customs tariff regulation is aimed at:

) to protect the domestic Russian market and stimulate progressive structural changes in the economy, which involves this method in the introduction of import and export customs duties, namely the determination of the procedure for applying the rates of import customs duties and the establishment of rates of export customs duties and the list of goods to which they apply.

) establishing a case of exemption from payment of export customs duties

) determines the specifics of applying import customs duty rates depending on the country of origin and the conditions of their import.

) determines the features of the provision of tariff preferences and tariff benefits.

Officials of customs authorities are citizens of the Russian Federation, filling in the manner established by the legislation of the Russian Federation, positions of employees and federal state civil servants of the customs authorities of the Russian Federation.

The customs authorities are:

1) federal executive body authorized in the field of customs affairs;

) regional customs departments;

) customs;

) customs posts.

The activities of customs authorities are based on the principles:

) legality;

) equality of persons before the law, respect and observance of their rights and freedoms;

) unity of the customs authorities system and centralized management;

) professionalism and competence of customs officials;

) clarity, predictability, publicity of actions of customs officials, clarity of the requirements of customs authorities when conducting customs control and performing customs operations;

) improving customs control, using modern information technologies, introducing progressive methods of customs administration.

In state regulation of foreign trade in Russia, all methods and instruments of customs and tariff regulation generally accepted in world practice are used. The main element of the tariff regulation mechanism is the customs tariff, which is a systematic list of rates that determine the amount of payment for imported and exported goods, i.e. customs duties

The structure of modern customs regulation in general can be presented as follows:

Principles of movement of goods and vehicles across the customs border;

Customs regimes;

Customs tariff regulation and collection of customs duties;

Customs clearance;

Customs control;

Providing customs benefits;

Maintaining customs statistics and Commodity nomenclature of foreign economic activity;

Legal regulation of liability for offenses in the field of customs affairs.

The formation of customs regulation in any state presupposes the presence of two important methods of achieving it - protectionism and free trade.

Protectionism- these are measures aimed at protecting one’s own industry and agriculture from foreign competition in the domestic market. It is characterized by high customs tariffs and import restrictions.

Free trade- This is a free trade policy. It eliminates obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more profitable international division of labor and meeting market needs.

The Constitution of the Russian Federation places customs regulation under the jurisdiction of the Russian Federation (clause “g” of Article 71). This means the exclusive right of the state to develop customs policy, an instrument practical implementation which is the customs business, and also ensures the unity of the customs territory and the centralization of customs business in the country.

The unity of the customs territory and customs regulation is specified in Part 1 of Art. 74 of the Constitution of the Russian Federation: “On the territory of the Russian Federation, the establishment of customs borders, duties, fees, and any obstacles to the free movement of goods, services and financial resources».

1.2 Features of customs regulation in world practice

A characteristic feature of Western customs tariffs is that they are all based on the Harmonized Commodity Description and Coding System (HS), which was developed by the Customs Cooperation Council (CCC) and has become widely used in customs since January 1988.

Customs tariffs of developing countries. Customs tariffs play an important role in regulating imports of developing countries. The average level of duties imposed on goods imported into most of them is much higher than in industrialized countries. This is due, first of all, to the need to protect young industries. In addition, duties are a very significant source of revenue for the state budget.

From the point of view of protecting the national market by tariff barriers, three groups of developing countries can be distinguished:

The first is characterized by customs tax rates not exceeding, as a rule, 50%, and a duty-free regime for the import of many goods. This group includes a number of African and Latin American states, including Angola, Nigeria, Bolivia, Chile and others, as well as individual states of the Asia-Pacific region - Singapore, the Philippines, Tonga. This group also includes some Gulf states.

The second group includes states with higher duty rates, ranging mainly from 50-100%. These include, in particular, Algeria, Libya, Tanzania (Africa), Argentina, Brazil, Mexico, Iran, Indonesia, as well as South Korea.

The third group is developing countries, where duties exceed (and sometimes significantly) 100%. It includes Egypt, Botswana, Morocco, Colombia, Pakistan, India, Syria, Thailand, Türkiye. The tariffs of Egypt, Ecuador, and Pakistan are particularly high.

Along with duties, the customs tariffs of many developing countries include fiscal duties and various taxes. In addition, administrative and internal taxes are often included in tariffs. The tariffs of many countries use specific duties (especially often in Singapore, Thailand, Indonesia).

The USA, Japan, and, partly, Canada, being the largest producers, occupy, accordingly, leading positions in terms of foreign trade turnover.

US customs tariff. The US import tariff has an eight-digit nomenclature based on the Harmonized Commodity Description and Coding System (HS). It contains two columns of duty rates (both ad valorem and specific). The second column Ї is the rates established by the Tariff Law of 1930 and have remained unchanged since then. These rates apply to goods originating from countries that have not been granted most favored nation (MFN) treatment by the United States. They were levied on imports from the former USSR and then Russia (before the MFN agreement was concluded in 1992). These rates also applied (as of 1992) to goods from Afghanistan, Albania, Vietnam, Cambodia, North Korea, Cuba, Laos, Latvia, Lithuania, Mongolia, Romania, Estonia (data listed in the Trade Law). Statutory rates generally range from 25 to 60%, but for some goods (eg textiles) they reach 90%.

The first tariff column includes two sub-columns. The first of these contains the so-called “general” rates applicable to countries to which MFN is granted. To provide this regime, according to American laws, no special agreements are required; it is automatically used by all states not specifically named in the law.

The second sub-column of the first tariff column contains the preferential duty rates applied under the American scheme General system preferences (GSP). The USA has been using OSB since 1976.

2. Customs tariff in the mechanism of customs tariff regulation

.1 System of customs and tariff regulation of foreign trade activities

The customs tariff regulation system includes a set of elements subordinate to each other. These include not only customs tariffs and duties, but also customs value, classifiers of product nomenclature, preference regimes, and the process of confirming the country of origin of goods. The use of most of them in international practice is unified (determination of customs value, country of origin of goods, functioning of the most important customs regimes). Harmonization has been achieved in the construction of customs tariffs based on the unification of the product range circulating in the international trade system.

Within the framework of the customs and tariff regulation system, the principles, procedure and methodology of customs taxation of export-import goods are formed; types of customs tariffs and their structure are established; composition, types and level of customs duty rates; the methodology for their calculation, the conditions for their collection and the payment mechanism; procedure for assessing the cost base for calculating customs duties.

The systems of customs and tariff regulation of WTO member countries are consistent with the norms of international agreements, relying on national legislation on customs tariffs.

The system of customs and tariff regulation in Russia is based on the norms of the Law of the Russian Federation “On Customs Tariffs” and includes both import and export tariffs. They perform control, regulatory and protective functions.

The effect of the export customs tariff is aimed at regulating the optimal ratio in the structure of exports of raw materials and finished products; ensuring control over achieving a balance in the volume of energy supplies to the external and domestic markets.

The export tariff of the Russian Federation mainly includes processed products of natural and plant raw materials (natural gas, petroleum products), non-ferrous and ferrous metals, their alloys, and waste.

The import customs tariff of the Russian Federation is carried out protective function to prevent the adverse impact of foreign competition on domestic producers and the domestic market, as well as regulatory measures aimed at rationalization commodity structure imports on the Russian market.

Customs duties are an active part of the customs tariff.

Customs dutyis a mandatory payment collected for state revenue by customs authorities when moving goods and vehicles across the customs border. (Clause 5 of Article 5 of the Law of the Russian Federation “On Customs Tariffs”).

Depending on the direction of the goods being taxed, import, export and transit duties are distinguished.

Depending on the method of calculating rates, customs duties are divided into:

1) Ad valorem(determined as a percentage of the customs value of the goods)

2) Specific(set in the form of a specific monetary amount per unit of goods (0.3 euros per 1 kg))

3) Combined(when calculating, both of the above-mentioned types of rates are used, in which case the larger of the calculated amounts must be paid).

Types of customs duty rates, calculation procedure, payment terms, procedure and methods for paying customs duties, persons responsible for paying duties, as well as the moments of occurrence and termination of responsibility for paying customs duties are determined by the section “Customs Payments” of the Customs Code of the Customs Union and Federal Law No. 311-FZ

Grade customs valueof imported goods is necessary in order to identify the real basic basis for calculating import ad valorem duties and other components of customs duties.

Customs valueis the cost of goods imported into the customs territory of the Customs Union, determined for the correct calculation of customs duties calculated at ad valorem rates, as well as for the application of other government regulation measures.

Regulatory legal acts regulating the procedure for determining customs value:

Art. VII GATT 1994 (customs valuation of goods);

Ch. 8 TK TS;

Agreement “On determining the customs value of goods transported across the customs border of the Customs Union” dated January 25, 2008;

Law “On Customs Tariffs” dated May 21, 1993 No. 5003-1;

Federal Law No. 311-FZ “On Customs Regulation”;

Resolution “On the procedure for determining the customs value of goods transported across the customs border of the Russian Federation” dated August 13. 2006 No. 500;

other normative and legal acts

Currently, 6 methods for determining vehicle are used. They are defined in strict sequence:

.Method based on the transaction value of imported goods;

.Method based on the value of a transaction with identical goods;

.Method based on transaction value with homogeneous goods;

.Subtraction method;

Addition method;

.Backup method.

Customs tariff

The main element of the customs tariff regulation system is the customs tariff, which is a list of goods with fixed rates of customs duties, systematized in accordance with the code positions of the Commodity Nomenclature of Foreign Economic Activity.

The main purpose of the customs tariff is to regulate goods transported across the customs border. However, its functions are:

Protectionist- aimed at protecting national interests, commodity producers and their products from the impact of foreign competition.

Fiscal- associated with the replenishment of the state’s monetary and financial reserves.

The fiscal function is of particular importance, since customs duties in Russia constitute one of the most important revenue items of the federal budget.

By constructing rational customs tariffs, the formation of a positive foreign trade balance is achieved, optimal structure exports and imports as part of trade turnover, diversification of domestic production.

The functions of the customs tariff are implemented in close connection with the tax system, which partially takes over its properties, while simultaneously complementing it. Consequently, the customs tariff is of an economic nature and more actively carries out its functions in a market economy, free competition, and pricing.

The customs tariff has a certain principle of construction and influence on multidirectional foreign trade flows - both import and export - through the use of appropriate tariffs. Although in international practice, mainly import customs tariffs are applied, while export tariffs are prohibited by national legislation in many countries.

Import customs tariffs as an active instrument of state regulation of foreign trade operations are used in all developed countries. They also influence the pricing system and the structure of product supply in the domestic market. In some countries, import customs tariffs are used as an instrument of strict government control over the passage of foreign trade goods across the customs border. Consequently, imported goods are subject to careful identification and quantitative control during customs clearance.

Export customs tariffs most often serve the fiscal goals of the state, having a negative impact on the competitiveness of national exported products due to an increase in export prices.

In complex customs tariffs, the highest rates of the general tariff are highlighted - autonomous ones. Such duties apply to goods imported from countries that do not benefit from most favored nation treatment. Other bets - conventional ones - are lower in size. Complex tariffs may use additional duties - anti-dumping and countervailing duties, the extent of which can significantly exceed the size of the maximum customs tariff rates.

Also, along with complex customs tariffs, simple ones are used, which contain a uniform amount of duty rates in relation to each commodity item of the Commodity Classification of Foreign Economic Activity, regardless of the country of origin.

Thus, the customs tariff introduces a relationship between the product range and customs duty rates. The main vector of formation of the customs tariff is the creation of the highest priority areas in the structure of the Russian economy. At the same time, the interests of the state and society must be taken into account and balanced as much as possible in accordance with the problems, conditions, goals and opportunities existing in the country.

2.2 The impact of tariff measures on the structure and dynamics of foreign trade turnover

In the context of Russia's accession to the WTO and the creation of a single economic space within the EurAsEC, the most important area for improving state regulation of foreign trade activities is customs and tariff regulation.

However, these events will entail the creation of a number of restrictions in the application of customs tariff measures. In particular, customs duty rates will be limited by tariff obligations provided for by the Protocol on Russia's accession to the WTO. For such goods as, for example, telephones, fruits, pharmaceutical products, agricultural machinery, airplanes and aircraft equipment, etc., Russia will have to reduce duty rates by 2 times within 2-3 years (duration of the transition period). In this regard, the Unified Customs Tariff of the Customs Union will change downward in accordance with tariff obligations, because The Agreement on the functioning of the Customs Union within the framework of the multilateral trading system of May 19, 2011 stipulates that from the moment one of the member states joins the WTO, the rates of the Common Customs Tariff of the Customs Union will not exceed the rates of the import tariff provided for in the List of concessions and obligations for access to goods market, which is an annex to the Protocol on the accession of this member state to the WTO.

Taking into account the above, it becomes obvious that when developing a set of customs tariff protection measures, it is necessary to be guided by the principle of priority support for priority areas of development of the Russian Federation, as well as the criteria for the application of customs tariff regulatory measures based on the principle of priority support for priority areas of development of the Russian Federation.

The defining document in identifying priority areas of development is the Concept of socio-economic development of the Russian Federation for the period until 2020, approved by order of the Government of the Russian Federation of November 17, 2008 No. 1662-r.

The Concept defines the following main directions for increasing national competitiveness:

development of high-tech industries;

development of basic industries;

development of competitive advantages in transport infrastructure;

development of energy infrastructure and increasing energy efficiency of the economy;

development of agricultural and fishery complexes.

Within the framework of high-tech industries, the following are identified:

aviation industry and engine building;

rocket and space industry;

shipbuilding industry;

nuclear energy industrial complex;

radio-electronic industry;

information and communication technologies.

As part of the priority directions of foreign economic policy, it is highlighted to ensure Russia's leading position in the world markets of high-tech goods and services in accordance with its specialization in the global scientific and technological sphere and entry into the markets of such goods as:

high-tech goods and services;

nuclear technologies;

aircraft;

shipbuilding;

space services and spacecraft;

software.

Most duty rates on goods from priority development sectors are limited by tariff obligations provided for by the Protocol on Russia's accession to the WTO. In this regard, the factors of application of measures of customs and tariff regulation of foreign trade activities are of particular importance. It is important to use them on the basis of the principle of priority support for priority areas of development of the Russian Federation.

In order to develop high-tech, knowledge-intensive industries, industries necessary to maintain national security at an acceptable level, customs and tariff regulation measures must be of a strategic nature, i.e. have a long-term nature, aimed at forming and maintaining an optimal production structure. Building a long-term plan for the application of customs tariff regulatory measures is possible on the basis of criteria that take into account a number of factors affecting the condition, competitiveness, and long-term development of priority industries.

Criteria for the application of customs tariff regulatory measures based on the principle of priority support for priority areas of development of the Russian Federation:

Determining the level of competitiveness of the industry.

Current level of government support for the industry.

Availability strategic plans states to support this industry in the future.

Availability and current state of the industry's production base.

Availability of own scientific developments in the field of industry functioning.

Availability of scientific developments in the field of industry functioning on a global scale.

Availability of human resources in the industry, incl. a sufficient number of universities that train specialists in this industry.

Importance for ensuring the national security of the state.

Strategic importance of the industry.

Scarcity of goods in the industry.

These criteria must be taken into account comprehensively when developing measures.

It is based on the application of the following principles:

Systematic state regulation of imports and control over its implementation;

transparency in the development, adoption and application of measures for customs regulation of foreign trade activities;

the complexity of the application of measures of state regulation of foreign trade activities;

validity and objectivity of application of measures of customs regulation of foreign trade activities;

protection of domestic producers and domestic consumers;

eliminating unjustified interference by states and causing damage to participants in foreign trade activities and the economy of the Russian Federation;

selection of measures for customs regulation of imports necessary to ensure effective achievement of the goal.

The conceptual approach to determining a set of measures for customs regulation of foreign trade activities reflects the appropriate sequence of actions of state and business organizations united by a single organizational structure and working on an ongoing basis with the aim of ensuring equal conditions of competition in the domestic market through the formation and application of measures of a system of state regulation of foreign trade activities.

3. Contemporary issues and ways to improve customs tariff regulation of foreign trade activities

.1 Modern problems and measures to improve customs tariff regulation of foreign trade activities

In the world community, almost any state in one way or another regulates, stimulates or limits various areas of international economic relations, including foreign trade activities, through customs and tariff policy instruments. Despite the persuasiveness of the arguments in favor of free trade, in practice there are significant obstacles to its implementation. The implementation of a free trade policy (free trade) presupposes a high level of economic stability, sustainability and profitability of enterprises, which allows protecting the national manufacturer from massive foreign competition and helping to strengthen its position.

The main purpose of government intervention in foreign economic activity is to ensure the economic and political interests of the country. State regulation applies to foreign trade, international movement of capital, currency and credit relations, scientific and technical exchange, and international movement of labor.

No country in the world will allow an unregulated flow of goods and services to be transported across its territorial borders. Restrictions are usually imposed on the import, sometimes on the export, of certain strategically important goods. Direct or indirect subsidies provided by the state to domestic industries and producers are aimed at creating conditions that ensure competitive advantages national goods on the international and domestic markets in comparison with foreign products. Knowledge of the modern system of customs and tariff regulation is necessary for the successful integration of Russian enterprises into the world economy, as well as for the development and implementation of effective economic policy in a global competitive environment. Customs policy and its management strategy are of particular relevance in modern conditions, a priori acting as an active factor in the formation economic relations both within the country and in foreign economic activity.

In accordance with the regulatory documents of the Russian Federation, regulation of foreign economic activity is carried out through customs tariff regulation and non-tariff regulation.

Customs and tariff regulation includes the application of customs duties and other customs payments, the payment of which is an integral condition for the import of goods into the customs territory of the Russian Federation and export from this territory, that is, customs and tariff measures are based on the use of the price factor of influence on foreign trade turnover. The main principle of customs and tariff regulation is the principle of unilateral establishment of customs duties by the state, which prohibits subjects of customs and tariff relations from entering into any agreements on the size, grounds, terms and other aspects of duty payment.

Non-tariff regulation, in accordance with accepted norms and current practice, includes a set of administrative and economic measures (in addition to the customs tariff) of a restrictive, prohibitive and control nature that prevent the import of foreign goods into the domestic market for the purpose of protectionist practices, protecting the life and health of the population, the environment, morality, religion and national security, as well as the export of goods, based on the interests of national security and international obligations of the Russian Federation.

Today, according to experts, the urgency of the issue is due to the actions taken to create the Customs Union (CU) of the Russian Federation, the Republic of Belarus and Kazakhstan.

The Customs Union is a single customs territory within which a single customs tariff applies in mutual trade; customs duties and restrictions of an economic nature are not applied, except for special protective, anti-dumping and countervailing measures. Unlike a free trade zone, the Customs Union provides for a unified customs, tariff and trade policy in relation to countries outside the union. In this regard, a number of questions arise regarding changes in customs - tariff and non-tariff regulation: the application of new laws, interoperability and information transparency of the relevant services of the three states, settlement of aspects related to the execution of tasks for customs duties, practical functioning of the mechanism of customs tariff regulation (unified customs tariff, unified product nomenclature, etc.). These issues are subject to serious discussion with subjects of foreign economic activity.

It should be noted that currently the Customs Union has introduced: the Unified Customs Tariff, the Commodity Nomenclature of Foreign Economic Activity (TN FEA) of the Customs Union and a unified system of non-tariff regulation, and the powers to formulate policies in these areas have been delegated to a supranational body - the Commission of the Customs Union. Essentially, this means that the practical functioning of the CU mechanisms has begun. Moreover, in comparison with the customs tariff in force in the Russian Federation before January 1, 2012, in the Unified Customs Tariff the level of import customs duties did not change for the Russian Federation for 9,300 items (82%), the reduction in rates affected 1,500 tariff items. The commodity nomenclature of foreign economic activity of the Customs Union is built on the principle of the current TN FEA of Russia.

It is important to note that when distributing customs duties, Russia will receive 87.97% of collected payments, Belarus - 4.7%, Kazakhstan - 7.33%. In the first quarter of 2012, procedures were carried out to test the mechanism for crediting and distributing import duties. Experts estimate the total effect of the creation of the Customs Union at more than 400 billion US dollars. The total GDP of the three countries is about 2 trillion. dollars, its growth by 2015 is projected to be in the range of 15-18%, and the total trade turnover is $900 billion.

This integration association had a significant impact on the customs legislation of the Russian Federation. The central place in the legal support of customs affairs is now occupied by Customs Code Customs Union (TC CU) and the Federal Law “On Customs Regulation in the Russian Federation”. To obtain complete information about all changes in customs legislation, participants in foreign economic activity need to familiarize themselves with the Customs Code, the Federal Law “On Customs Regulation in the Russian Federation”, international treaties and decisions of the Customs Union Commission, which were developed for the implementation of the Customs Code.

According to official statistics, in 2012 (after the creation of the Customs Union), the volume of goods imported into Russia from Belarus and Kazakhstan decreased by 10%, but the value of goods increased by 40%. With the introduction of the Single Customs Union, customs duties decreased on average from 10.3% to 9.7%, which affected the fiscal function of customs authorities. The volume of receipts from customs duties amounted to 4 trillion 330 billion rubles (in 2011 - 3 trillion 519 billion rubles), which is 810 million rubles more than in 2011. The contribution to the state budget of the Russian Federation amounted to 52% in 2012.

According to the Bashkortostan Customs (BT), foreign trade turnover on BT amounted to $3,560.7 million, including exports - $3,102.4 million (87.1% of foreign trade turnover), imports - $458.3 million (12.9%). Compared to 2011, trade turnover increased by 25.7%, exports increased by 29.6%, imports increased by 4.6%.

The physical volume (net weight) of goods processed increased by 4.6% compared to the corresponding period last year and amounted to 5560.2 thousand tons (2011 - 5316.2 thousand tons). At the same time, the physical volume of exports increased by 7.3% and amounted to 5320.0 thousand tons, the physical volume of imports decreased by 32.7% and amounted to 240.2 thousand tons. In general, for both Russia and Bashkortostan in 2012, the development of foreign trade was characterized by a significant increase in volumes and improvement in the quality characteristics of exports and imports.

Implementation of customs tariff policy in 2013 and in the medium term planning period 2014-2015 will be carried out in qualitatively different world economic, trade, political and market conditions, namely: post-crisis recovery of the world economy, acceleration of technological and structural changes in the world economy, the beginning of the functioning of the Customs Union of Russia, Belarus and Kazakhstan, as well as the mechanisms of the Customs Union, increasing the role of state support as a tool for increasing the competitiveness of domestic industries, intensifying innovation processes in Russian economy. All these conditions necessitate the adoption of meaningful institutional and organizational-procedural management measures to improve the customs tariff policy in the Russian Federation, which include: firstly, the need to ensure an effective and efficient mechanism for the functioning of the supranational bodies of the customs union, fully meeting the objectives both to the union as a whole and to each of the participating countries; secondly, it is necessary to develop and implement effective mechanisms for promoting Russia’s position in the customs union, strengthen the rationale for the decisions proposed by the Russian side, ensure forecasting of their socio-economic, trade and political consequences, and more widely involve the business community in the discussion of projects.

In the near future, it is necessary to create a competitive mechanism for customs administration in Russia, allowing participants in foreign economic activity to quickly and economically carry out the entire range of actions related to the placement of goods under customs procedures. For this purpose, it seems advisable to develop and implement the latest technologies for customs clearance and customs control (electronic declaration, electronic Internet declaration, remote release program, preliminary information). It is necessary to refine and modernize the software of the unified automated information system of customs authorities and organize interaction with other regulatory authorities. The stimulating function of customs and tariff policy is also increasing, aimed at creating conditions for the transfer of high-tech production to the territory of Russia, developing production and technological cooperation, and expanding cost-effective access to new technologies. After all, the main task of the customs tariff is not the fiscal collection of money for the budget, but a measure to stimulate domestic production. It seems necessary, in our opinion, to further reduce the rates on components and, accordingly, increase them on finished products according to the principle of escalation, on which customs tariffs of developed countries are based. Taking into account the task of accelerating the transition to an innovative economy, the role of customs and tariff measures in the implementation of selective industrial and structural policies should increase: a sufficient degree of tariff protection of specific markets in the initial cycles of production of innovative products, the gradual opening of markets as they become established, segmented and the competitiveness of domestic industries grows in order to preserve competitive environment. Setting up customs tariff and non-tariff regulation to stimulate the production and export of innovative, high-tech products will require the development of export promotion institutions, improvement of legal regulation in the field of customs, simplification and reduction of the number of administrative procedures, the use of all instruments of market protection measures allowed by the provisions and WTO standards.

In the post-crisis period, the development of customs tariff policy measures should be closely linked with industry programs and strategies for modernization and increasing competitiveness, as well as with the stages of creating a single economic space of Russia, Belarus and Kazakhstan, the formation of integrated cross-country production complexes operating within a single customs territory.

In import regulation, the key criteria for determining the directions and specific measures of customs tariff policy in various industries and sectors of the economy will be the following:

the level of competitiveness of manufactured products in the customs union market;

market potential of manufactured products within the single customs territory of the Customs Union (CU), which will become attractive to investors;

the possibility of establishing import-substituting cooperation and economically feasible replacement of products from non-CIS countries in the customs market with goods originating from the single customs territory of the Customs Union, that is, in addition to strengthening the structural and incentive functions of customs tariff policy, it is necessary to coordinate it with the priorities of industrial policy.

3.2 Directions for the development of customs tariff regulation based on foreign experience

Features of the implementation of customs tariff policy in 2014-2016 will be determined by the growing attractiveness of Russia and the Common Economic Space as large market sales for non-commodity products foreign countries, primarily highly processed goods.

a) promoting the diversification of the Russian economy

The implementation of customs tariff policy should be aimed at achieving results in diversifying the economy, attracting high technologies and accelerating the development of export-oriented industrial production. In this regard, the following are the fundamental tasks in the field of customs tariff regulation:

.promoting an increase in added value created on the territory of the Russian Federation and in general on the single customs territory of the Customs Union;

.promoting increased competitiveness of finished products produced in the Russian Federation and other member states of the Customs Union;

.eliminating barriers to the development of competition, as well as creating conditions for the replacement of backward technologies in highly concentrated industries, where a small number of manufacturers predominate.

These principles should form the basis for the practical implementation of the approaches set out in the adopted government programs:

) in the automotive industry - the development of industrial assembly projects, where the main approach should be the implementation of tariff and non-tariff measures to limit imports in accordance with WTO rules, taking into account the competence of the EEC in these matters;

) in the field of transport engineering - the establishment of preferential customs duties on the import of parts and components for joint industry enterprises for a period up to the complete localization of their production;

) in the field of heavy engineering, including power engineering, chemical and petrochemical industries - adjustment of import customs duty rates on finished products, components, components and technological equipment not produced by domestic manufacturers; export customs duties on fertilizers, as well as adjustment of rates on synthetic rubber;

) in the aviation industry - regulation of the import of used foreign aircraft in accordance with WTO rules;

) in the forestry sector - unification of out-of-quota rates of export customs duties on coniferous wood.

Customs and tariff regulation of the agro-industrial and fishery complexes should be carried out taking into account the achievement of food security of the country, based on real growth production and inflow of investment in agriculture, as well as the conditions of international competition and the situation in the foreign market. The use of non-tariff regulation measures should also be intensified and the use of tariff quota instruments agreed with the WTO on the import of meat, meat and dairy products should continue. At the same time, the main tool for adapting the Russian agricultural sector to the conditions of the WTO is the implementation of the State Program for the Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food for 2013-2020.

Along with taking into account national industrial and sectoral development priorities, the medium-term customs and tariff policy of the Russian Federation in the Customs Union should ensure and support agreed areas of industrial cooperation, formulated in the Decision of the Supreme Eurasian Economic Council “On the main directions of coordination of national industrial policies of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation” dated January 30, 2013 No. 4.

It is required to carry out systematic work to form the optimal structure of the ETT CU, based on existing trade and political priorities, international obligations, the degree of compliance of the tariff and its rates with the principle of tariff escalation, improving the actual structure of trade and market conditions, as well as ensuring a balanced approach to the formation of budget revenues . In the work to optimize the structure and rates of the UTT CU, it is necessary to actively involve the business community and entrepreneurs’ organizations;

b) liberalization of the import regime as part of the fulfillment of the obligations of Russia and the Customs Union to the WTO.

The determining influence on the customs and tariff regulation of imports of the Customs Union will be exerted by Russia's obligations in the WTO. The weighted average level of tariff protection, fixed in the Unified Tariff of the Customs Union, for industrial goods will decrease from 8.5 to 6.0%, and for food products - from 11.2 to 8.7% on average until 2016.

Every year, starting from 2013, a procedure will be carried out to bring the ad valorem and specific components of combined duty rates to an equal level, as provided for in paragraph 313 of the Report of the Working Group on the Accession of the Russian Federation to the WTO. The first stage of this work will be completed at the end of 2013.

Despite general decline level of tariff protection in the coming years, its changes for different categories of goods will be carried out in different time periods, which should create conditions for the gradual adaptation of industries and sectors of the Russian economy to new conditions. As follows from Russia’s obligations in the WTO, average term adaptation to new tariffs is 3 years, while it is significantly higher for the food group of goods: for example, meat, milk, vegetable oils, sugar products, wines, the adaptation period reaches 5-8 years. The shortest transition period - 2 years in the food group of goods is provided for the import of flowers, tropical fruits, coffee, some oilseeds, tropical oils, muesli and juices, as well as for wool.

In the conditions of fulfillment of Russia's tariff obligations in the WTO, monitoring of imports of sensitive goods, which began in 2012, will be continued. The list of such goods has been compiled taking into account the wishes of the business community and can be expanded.

If the facts of provision are confirmed negative influence the growth of imports on the status of commodity producers in the Customs Union, on their initiative, procedures for applying measures to protect the internal market of the Customs Union can be initiated;

c) improving the Single System of Preferences of the Customs Union

The preferential regime in force in accordance with the Protocol on the Unified System of Tariff Preferences in the Customs Union of December 12, 2008 and the Decision of the EEC Board of May 16, 2012 No. 46 applies to the import of certain industrial and agricultural goods originating from 151 developing and least developed countries. non-CIS countries, and applies to the import of goods classified according to 300 product lines of the CU FEACN at the 4th digit level.

The list of preferential goods includes mainly agricultural products, individual species industrial products in the form of raw materials and semi-finished products, as well as products with a low degree of processing. The main beneficiary countries of this system are China, Brazil, and Türkiye.

The system of tariff preferences will be improved by streamlining the beneficiary countries and optimizing the provision of tariff preferences to developing and least developed countries, aimed at their involvement in international trade.

It seems appropriate to introduce into the practice of the EEC a mechanism for regular review of the unified system of tariff preferences of the Customs Union;

d) improvement of customs administration

Russian legislation lays the foundations for continuing work to create favorable conditions for foreign economic activity for entrepreneurs, simplify customs procedures, introduce electronic document management, and reduce the required documents and time frames for customs operations.

The task of improving law enforcement practice remains relevant, the solution of which is complicated by the need to simultaneously unify customs regulation with the member states of the Customs Union.

To comprehensively solve this problem, the Order of the Government of the Russian Federation dated June 29, 2012 No. 1125-r approved the Action Plan “Improving Customs Administration” (hereinafter referred to as the “Road Map”).

The “Road Map” is aimed at speeding up and simplifying, ensuring transparency of customs operations and procedures, increasing the efficiency of customs control through the use of modern information technologies and shifting the emphasis of customs control to the stage after the release of goods. As a result, the costs of entrepreneurs associated with foreign economic activity should be significantly reduced.

Within the time frame established by the Roadmap, the following results are expected to be achieved:

reduction in the number of documents required to carry out customs operations and customs procedures when importing goods and vehicles into the Russian Federation and their export from the Russian Federation (from 10 in 2012 to 4 in 2018 for imports and from 8 in 2012 to 4 in 2018 year when exporting);

reducing the time required for preparation and receipt of documents necessary to complete the procedure for exporting and importing goods (from 25 days in 2012 to 7 days in 2018);

reducing the time required for completing customs operations and customs procedures for goods that are not subject to additional types of state control and are not identified as risky supplies requiring additional inspection (from 96 hours in 2012 to 2 hours in 2018 for imports and from 72 hours in 2012 up to 2 hours in 2018 for export).

As part of the implementation of the Road Map, measures are being taken to improve the conditions for carrying out activities in the field of customs affairs, improving the system for resolving customs disputes, and approaches are being developed to introduce personal responsibility of customs officials for decisions made. In accordance with the instructions of the Government of the Russian Federation, work is underway to simplify the import and export of materials for laboratory and scientific research.

At the same time, work is underway to finalize the Customs Code of the Customs Union in order to eliminate identified shortcomings and further modernize the customs legislation of the Customs Union.

In 2014-2016, the implementation of the measures provided for by the Road Map will continue, the most important of which are:

a) full-scale transition to interdepartmental electronic interaction and refusal to duplicate electronic documents with paper ones when declaring;

b) acceleration of the issuance of permits;

c) implementation of a general financial guarantee and, based on the results of this work, making a decision on establishing the right of declarants to pay customs duties after the release of goods;

d) qualitative improvement of the risk management system, etc.

An important area of ​​work in the field of improving the quality of customs administration should be strengthening control over the integrity of declarations by foreign trade participants of the value of imported goods. Reducing the volume of actual understatement of customs value will not only have a positive impact on the level of budget revenues, but is also necessary for carrying out correct work to bring into compliance the ad valorem and specific parts of tariff obligations in the coming years, and will also make it possible to qualitatively improve the factual basis for proving the correctness of the specific rates applied import customs duties in case of challenging their compliance with the tariff obligations of the Russian Federation by WTO members.

In addition, it is necessary to develop a system of statistical accounting of foreign economic activity of the Customs Union. With the current level of statistical support for the functioning of the Customs Union, based primarily on assessing the value indicators of mutual trade without reference to its physical volumes, it is significantly difficult to assess the impact of ongoing integration processes on the development of sectors of the Russian economy. The solution to this problem should be, among other things, the posting on the website of the Eurasian Economic Commission on the Internet of relevant quantitative and cost data on statistics of mutual trade of the member states of the Customs Union.

In the coming period, the role of such an area of ​​work of customs authorities and national regulatory authorities of the member countries of the Customs Union will significantly increase, such as ensuring effective control of customs borders along the external contour, in particular, to minimize the scale of the problem of the departure of imported products from states that are not members of the Customs Union into "gray" zone. For these purposes, it is necessary to ensure that targeted work is carried out within the Customs Union to unify tax legislation, relevant procedures for customs clearance, certification and control;

e) conclusion of preferential trade agreements.

One of the main directions of trade, including in the customs and tariff policy of the Customs Union in the medium term, is improving the positioning of the Customs Union in the international trading system to gain benefits from expanding trade and improving access to foreign markets.

During the period under review, it is necessary to complete consultations on Uzbekistan’s accession to the CIS Free Trade Agreement, as a result of which the CIS free trade zone will cover over 95% of the mutual trade of the Commonwealth countries. The implementation of the CIS Free Trade Agreement will become the basis for the gradual liberalization of other areas of economic cooperation between the Commonwealth states, including trade in services.

Expanding the preferential trade area for member states of the Customs Union by concluding free trade agreements with third countries is becoming an important task of the modern trade policy of the Customs Union and requires clear prioritization. Free trade agreements should be concluded, first of all, in order to achieve a significant economic effect for domestic companies and the country as a whole through improving and expanding access to foreign markets, attracting advanced technologies and creating new jobs while ensuring the interests of import-substituting national industries (for example, agriculture farming). The Russian side is interested in developing a deeper preferential trade regime, including provisions on cooperation in the field of services and investments, creating favorable conditions for expanding the commercial presence of domestic companies and banks in partner countries.

In the medium term, it is possible to expand the composition of the Customs Union to include other members of the EurAsEC, which will have a certain impact on the parameters of the Customs Tariff Policy of the Customs Union. Currently, work is underway to join the Kyrgyz Republic to the Customs Union; in November 2013, it is planned to submit a draft corresponding road map for consideration by the EEC Council. Tajikistan demonstrates a similar desire to join the Customs Union.

A feature of the work in this area will be the status of these countries as members of the WTO, which dictates the need to harmonize tariff obligations in the ETT CU within the framework of the classical modalities of the formation of customs unions by WTO members and their expansion, defined in Article XXVIII of the GATT/WTO. At the same time, the duration of such negotiations should be taken into account, as well as the fact that they can lead to a reduction in individual rates of import customs duties of the UCT CU.

f) debugging the supranational mechanism for interaction and decision-making in the field of foreign trade regulation of the EEC for the timely introduction of measures to protect the domestic market and the interests of domestic producers.

In the very near future, it is necessary to begin the practical implementation of initiatives to improve the supranational mechanism for the development and implementation of customs tariff policy.

In accordance with the Regulations of the EEC, the consideration of issues and the preparation of draft decisions is provided by the advisory body under the EEC, the Subcommittee on Customs Tariff, Non-Tariff Regulation and Protective Measures of the Advisory Committee on Trade. The practice of 2012 showed that the average period for consideration of issues from the date of sending materials to the EEC to the adoption of a decision by the EEC Board is 5 months, while for certain goods the decision-making procedure reached a period of up to 7-9 months.

In this regard, it is necessary to develop and implement a set of measures aimed at reducing the time for approval and decision-making. At the same time, in order to make decisions at the supranational level, it is necessary to determine objective criteria for justifying proposals to change the level of tariff protection, which should be based on the priorities of industrial and agro-industrial policy, as well as the budgetary consequences of the decisions made. It seems necessary to use a system for monitoring the effectiveness of customs tariff regulation measures at the supranational level.

Work will be carried out to optimize the list of sensitive goods, in respect of which decisions to change the rates of import customs duties are made only with the consent of all member states of the Customs Union. This work will be based on the principle of creating transparent mechanisms to protect the interests of producers, taking into account the fiscal component of this work.

Taking into account the above, in the short term it is necessary to develop the basic principles, approaches and directions of the customs tariff policy of the Customs Union, which should be based on the national customs tariff policies of the member states of the Customs Union;

g) adaptation of future tariff obligations of Kazakhstan to the WTO into the legislation of the Customs Union;

The agreements of the Republic of Kazakhstan differ from the agreements reached by the Russian Federation upon accession to the WTO. Thus, out of 4,116 rates of the initial level of binding for 1,885 tariff lines, Kazakhstan’s obligations are more liberal; out of 5,032 rates of the final level of binding, a similar situation arises for 2,490 tariff lines.

In order to minimize the negative effects of reducing the rates of the CCT CU in view of the beginning of the application of Kazakhstan’s obligations in the WTO, it seems necessary to calculate the rates of the initial and final levels of binding the consolidated tariff obligations of Russia and Kazakhstan in the WTO by weighing the volumes of imports of each state in the total volume of their imports.

If this approach is followed, based on preliminary calculations, it can be stated that for most tariff lines, the values ​​of harmonized import tariff rates will deviate from the indicators of Russian obligations within one percentage point. At the same time, for a small number of tariff items, the reduction in duty rates can reach 50 percent or more.

In general, Russia will have to take an active position in this work aimed at minimizing negative consequences from a possible reduction in tariff protection.

Conclusion

Customs and tariff regulation is designed to promote the goals and objectives of foreign economic activity, as well as ensuring the security of the country and protecting national interests. Methods of customs and tariff regulation are more consistent with the nature of market relations and therefore play a major role in regulating foreign economic activity in modern conditions.

Among the tasks and measures to adapt the economies of the member states of the Customs Union to the conditions of membership in the WTO and functioning within the framework of the Common Economic Space, the following should be highlighted:

a) promoting the diversification of the Russian economy

b) liberalization of the import regime as part of the fulfillment of the obligations of Russia and the Customs Union to the WTO.

c) improving the Single System of Preferences of the Customs Union

d) improvement of customs administration

e) conclusion of preferential trade agreements.

f) debugging the supranational mechanism for interaction and decision-making in the field of foreign trade regulation of the EEC for the timely introduction of measures to protect the domestic market and the interests of domestic producers.

g) adaptation of future tariff obligations of Kazakhstan to the WTO into the legislation of the Customs Union.

Thus, the successful application of substantive institutional and organizational-procedural management measures to improve customs and tariff regulation in the Russian Federation will increase the attractiveness of the Russian business environment, the competitiveness of domestic producers, and will also serve as an impetus for the development of the production of high-tech products, the formation of integrated cross-country production complexes within a single customs territory of the Customs Union of Russia, Belarus and Kazakhstan.

List of used literature

1. Bekyashev K.A., Moiseev E.G. Customs law: textbook. allowance. - M.: TK Welby, Prospekt Publishing House, 2013. 184 p.

Batychkov V.T. Customs law in questions and answers. Taganrog publishing house TRTU, 2005, 214 p.

Borisov K.G. International customs law. Educational allowance. - M.: Publishing house RUDN, 2013. - 224 p.

Voblikov A.V., Antonova N.A., Subbotin N.A. Customs law: textbook - Tver: Tverskoy Publishing House state university, 2013.-180 p.

Grave A.V. Customs law. Training course (educational and methodological complex). M.: Moscow Institute of Economics, Management and Law, Center for Remote educational technologies MIEMP, 2013.

Istomin S.I., S.P. Bulavin Customs Union of the countries of the Eurasian Economic Community. Commentary and documents. - M.: ZAO Publishing House “Economy”, 2003.-486 p.

Zubach A.V., Grave A.V., Rozhina N.A. Terentyev R.V. Customs law. Moscow 2013. 479 p.

Pokrovskaya V.V. Customs; textbook/ - M.: Yurayt Publishing House; Publishing house Yurayt, 2011 -731с (Textbook TU - HSE).

Lozbenko L.A. Conventional regulation of foreign economic activity: Monograph. - M.: RIO RTA, 2012.

Molchanov O.V., Kogan M.V. Customs business: textbook - Rostov-on-Don: Phoenix, 2013. - 314s

Main aspects of improving customs affairs in the context of the formation of the Common Economic Space: a collection of materials from the International Youth Scientific and Practical Conference. M.: Publishing house of the Russian Customs Academy, 2012. 384 p.

Pilyaeva V.V. History of customs affairs and customs policy of Russia: textbook. allowance. - M.: Prospekt; BaltRus, 2012. - 208 p.

Sidorov V.N. Customs law: textbook for bachelors. 4th edition revised and expanded. Moscow 2013. -439 pp.

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Over the past two decades, international trade has declined significantly in the process of liberalization. general level customs duties and the share of duty-free items in national tariffs increased, a new universal foreign trade commodity nomenclature and the practice of concluding regional agreements with a preferential customs tariff regime for their participants became widespread, the main multilateral organizations in the field of trade regulation were transformed, accompanied by the provision of great functions and causing an increase in the number of member countries. Non-tariff measures to regulate foreign trade are being used more and more widely and effectively, but customs tariff policy remains key factor, which determines the national trade regime and the conditions for access of foreign products to the domestic market.

Customs and tariff regulation effectively fulfills its functions only with high-quality organization of customs affairs: reliable statistical accounting and their strict control, aimed at ensuring the payment of due payments, combating smuggling and the import of low-quality and falsified products. A cumbersome and confusing customs administration system creates room for subjective decisions and corruption in customs authorities, creates fertile ground for abuse and burdens consumers with additional costs.

Customs tariff regulation is based on the application of import and export tariffs. A customs tariff is a set of rates of customs duties applied to goods crossing the customs border of Russia. It is a customs instrument of trade policy and government regulation of the relationships between the domestic and world markets.

The import customs tariff (a systematic list of goods subject to customs duties upon import) is the main instrument of customs tariff regulation of foreign trade activities. The content of an import tariff is its product list (nomenclature), methods for determining the customs value of imported goods and collection of duties, rules for determining the country of origin of goods, and the limits of the powers of executive authorities.

The export customs tariff is an instrument for regulating exports. It is used by individual countries that have exceptional natural resources and fairly stable positions in world markets. Export duties in some cases can increase export prices without compromising the size of exports and serve as a source of additional foreign exchange earnings for the state.

In state regulation of foreign trade in Russia, all methods and instruments of customs and tariff regulation generally accepted in world practice are used. The main element of the tariff regulation mechanism is the customs tariff, which is a systematic list of rates that determine the amount of payment for imported and exported goods, i.e. customs duties.

The evolution of the Russian customs tariff over recent years has consisted of a decrease in the average level of rates. Russia's accession to the World Trade Organization entails certain obligations in the field of customs and 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 rate of the Russian customs tariff should decrease to 6–8%, which is undesirable for Russia, for which the fiscal orientation of customs tariff regulation remains very important.

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. First of all, we are talking about a more careful consideration of the condition and specifics individual industries and industries 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 products manufactured in Russia are summarized in five main groups, requiring an appropriate emphasis in 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 improve 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. Exclusively 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 it takes for goods, especially transit, to pass through customs.

The integration of the Russian economy into the world trading system under the WTO conditions leads to a partial opening Russian market for foreign goods and, accordingly, to increased competition on their part. At the same time, due to its obligations to liberalize tariff protection and “bind” the import tariff at the level determined by its obligations, Russia will not be able to protect the domestic market from competing imports by increasing the rate of customs duties. Under these conditions effective tool To ensure adequate protection of the domestic market, special protective, anti-dumping and countervailing measures permitted by WTO rules remain.

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

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"

The 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, reducing the volume of 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 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;

Assessing the validity of customs regulation measures taken in the agricultural sector;

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 and tariff regulation of foreign economic activity in the sphere of the 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 the scientific developments of domestic economists in the field of customs regulation: S.B. 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, JI.A. Lozbenko, A.B. Daniltseva, A.E. Ovchinnikova, E.V. Zonal. Issues of the 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.

The information base of the dissertation included 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.

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:

The conceptual provisions of the customs policy of the Russian Federation in the agricultural sector 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 based 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;

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.

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 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 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 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 officials of the 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.

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.

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

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 the 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. A comprehensive study of the development of the Russian agro-industrial complex 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 privatization property, liberalization of prices 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, respectively, 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, for the sustainable development of the agricultural sector, systems of laws or national programs. 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 used as a regulatory instrument with insufficient use, despite the significant variety, of non-tariff measures regulation. At the same time, in recent years, an instrument such as a tariff quota has been used as a regulator of food markets and to protect domestic producers.

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 of a scientific approach to justifying customs duty rates, 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.

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In the world community, almost any state in one way or another regulates, stimulates or limits various areas of international economic relations, including foreign trade activities, through customs and tariff policy instruments. Despite the persuasiveness of the arguments in favor of free trade, in practice there are significant obstacles to its implementation. The implementation of a free trade policy (free trade) presupposes a high level of economic stability, sustainability and profitability of enterprises, which allows protecting the national manufacturer from massive foreign competition and helping to strengthen its position.

The main purpose of government intervention in foreign economic activity is to ensure the economic and political interests of the country. State regulation applies to foreign trade, international movement of capital, currency and credit relations, scientific and technical exchange, and international movement of labor.

No country in the world will allow an unregulated flow of goods and services to be transported across its territorial borders. Restrictions are usually imposed on the import, sometimes on the export, of certain strategically important goods. Direct or indirect subsidies provided by the state to domestic industries and manufacturers are aimed at creating conditions that provide competitive advantages to national goods in the international and domestic markets compared to foreign products. Knowledge of the modern system of customs and tariff regulation is necessary for the successful integration of Russian enterprises into the world economy, as well as for the development and implementation of effective economic policy in a global competitive environment. Customs policy and its management strategy are becoming particularly relevant in modern conditions, a priori acting as an active factor in the formation of economic relations both within the country and in foreign economic activity.

In accordance with the regulatory documents of the Russian Federation, regulation of foreign economic activity is carried out through customs tariff regulation and non-tariff regulation.

Customs and tariff regulation includes the application of customs duties and other customs payments, the payment of which is an integral condition for the import of goods into the customs territory of the Russian Federation and export from this territory, that is, customs and tariff measures are based on the use of the price factor of influence on foreign trade turnover. The main principle of customs and tariff regulation is the principle of unilateral establishment of customs duties by the state, which prohibits subjects of customs and tariff relations from entering into any agreements on the size, grounds, terms and other aspects of duty payment.

Non-tariff regulation, in accordance with accepted norms and current practice, includes a set of administrative and economic measures (in addition to the customs tariff) of a restrictive, prohibitive and control nature that prevent the import of foreign goods into the domestic market for the purpose of protectionist practices, protecting the life and health of the population, the environment, morality, religion and national security, as well as the export of goods, based on the interests of national security and international obligations of the Russian Federation.

Today, according to experts, the urgency of the issue is due to the actions taken to create the Customs Union (CU) of the Russian Federation, the Republic of Belarus and Kazakhstan.

The Customs Union is a single customs territory within which a single customs tariff applies in mutual trade; customs duties and restrictions of an economic nature are not applied, except for special protective, anti-dumping and countervailing measures. Unlike a free trade zone, the Customs Union provides for a unified customs, tariff and trade policy in relation to countries outside the union. In this regard, a number of questions arise regarding changes in customs - tariff and non-tariff regulation: the application of new laws, interoperability and information transparency of the relevant services of the three states, the settlement of aspects related to the execution of customs duties, the practical functioning of the customs tariff regulation mechanism ( unified customs tariff, unified product nomenclature, etc.). These issues are subject to serious discussion with subjects of foreign economic activity.

It should be noted that currently the Customs Union has introduced: the Unified Customs Tariff, the Commodity Nomenclature of Foreign Economic Activity (TN FEA) of the Customs Union and a unified system of non-tariff regulation, and the powers to formulate policies in these areas have been delegated to a supranational body - the Commission of the Customs Union. Essentially, this means that the practical functioning of the CU mechanisms has begun. Moreover, in comparison with the customs tariff in force in the Russian Federation before January 1, 2012, in the Unified Customs Tariff the level of import customs duties did not change for the Russian Federation for 9,300 items (82%), the reduction in rates affected 1,500 tariff items. The commodity nomenclature of foreign economic activity of the Customs Union is built on the principle of the current TN FEA of Russia.

It is important to note that when distributing customs duties, Russia will receive 87.97% of collected payments, Belarus - 4.7%, Kazakhstan - 7.33%. In the first quarter of 2012, procedures were carried out to test the mechanism for crediting and distributing import duties. Experts estimate the total effect of the creation of the Customs Union at more than 400 billion US dollars. The total GDP of the three countries is about 2 trillion. dollars, its growth by 2015 is projected to be in the range of 15-18%, and the total trade turnover is $900 billion.

This integration association had a significant impact on the customs legislation of the Russian Federation. The Central place in the legal support of customs affairs is now occupied by the Customs Code of the Customs Union (TC CU) and the Federal Law “On Customs Regulation in the Russian Federation”. To obtain complete information about all changes in customs legislation, participants in foreign economic activity need to familiarize themselves with the Customs Code, the Federal Law “On Customs Regulation in the Russian Federation”, international treaties and decisions of the Customs Union Commission, which were developed for the implementation of the Customs Code.

According to official statistics, in 2012 (after the creation of the Customs Union), the volume of goods imported into Russia from Belarus and Kazakhstan decreased by 10%, but the value of goods increased by 40%. With the introduction of the Single Customs Union, customs duties decreased on average from 10.3% to 9.7%, which affected the fiscal function of customs authorities. The volume of receipts from customs duties amounted to 4 trillion 330 billion rubles (in 2011 - 3 trillion 519 billion rubles), which is 810 million rubles more than in 2011. The contribution to the state budget of the Russian Federation amounted to 52% in 2012.

According to the Bashkortostan Customs (BT), foreign trade turnover on BT amounted to $3,560.7 million, including exports - $3,102.4 million (87.1% of foreign trade turnover), imports - $458.3 million (12.9%). Compared to 2011, trade turnover increased by 25.7%, exports increased by 29.6%, imports increased by 4.6%.

The physical volume (net weight) of goods processed increased by 4.6% compared to the corresponding period last year and amounted to 5560.2 thousand tons (2011 - 5316.2 thousand tons). At the same time, the physical volume of exports increased by 7.3% and amounted to 5320.0 thousand tons, the physical volume of imports decreased by 32.7% and amounted to 240.2 thousand tons. In general, for both Russia and Bashkortostan in 2012, the development of foreign trade was characterized by a significant increase in volumes and improvement in the quality characteristics of exports and imports.

Implementation of customs tariff policy in 2013 and in the medium-term planning period 2014-2015. will be carried out in qualitatively different world economic, trade, political and market conditions, namely: post-crisis recovery of the world economy, acceleration of technological and structural changes in the world economy, the beginning of the functioning of the Customs Union of Russia, Belarus and Kazakhstan, as well as the mechanisms of the Customs Union, increasing the role of the state support as a tool for increasing the competitiveness of domestic industries, intensifying innovation processes in the Russian economy. All these conditions necessitate the adoption of meaningful institutional and organizational-procedural management measures to improve the customs tariff policy in the Russian Federation, which include: firstly, the need to ensure an effective and efficient mechanism for the functioning of the supranational bodies of the customs union, fully meeting the objectives both to the union as a whole and to each of the participating countries; secondly, it is necessary to develop and implement effective mechanisms for promoting Russia’s position in the customs union, strengthen the rationale for the decisions proposed by the Russian side, ensure forecasting of their socio-economic, trade and political consequences, and more widely involve the business community in the discussion of projects.

In the near future, it is necessary to create a competitive mechanism for customs administration in Russia, allowing participants in foreign economic activity to quickly and economically carry out the entire range of actions related to the placement of goods under customs procedures. For this purpose, it seems advisable to develop and implement the latest technologies for customs clearance and customs control (electronic declaration, electronic Internet declaration, remote release program, preliminary information). It is necessary to refine and modernize the software of the unified automated information system of customs authorities and organize interaction with other regulatory authorities. The stimulating function of customs and tariff policy is also increasing, aimed at creating conditions for the transfer of high-tech production to the territory of Russia, developing production and technological cooperation, and expanding cost-effective access to new technologies. After all, the main task of the customs tariff is not the fiscal collection of money for the budget, but a measure to stimulate domestic production. It seems necessary, in our opinion, to further reduce the rates on components and, accordingly, increase them on finished products according to the principle of escalation, on which customs tariffs of developed countries are based. Taking into account the task of accelerating the transition to an innovative economy, the role of customs and tariff measures in the implementation of selective industrial and structural policies should increase: a sufficient degree of tariff protection of specific markets in the initial cycles of production of innovative products, the gradual opening of markets as they become established, segmented and the competitiveness of domestic industries grows in order to maintain a competitive environment. Setting up customs tariff and non-tariff regulation to stimulate the production and export of innovative, high-tech products will require the development of export promotion institutions, improvement of legal regulation in the field of customs, simplification and reduction of the number of administrative procedures, the use of all instruments of market protection measures allowed by the provisions and WTO standards.

In the post-crisis period, the development of customs tariff policy measures should be closely linked with industry programs and strategies for modernization and increasing competitiveness, as well as with the stages of creating a single economic space of Russia, Belarus and Kazakhstan, the formation of integrated cross-country production complexes operating within a single customs territory.

In import regulation, the key criteria for determining the directions and specific measures of customs tariff policy in various industries and sectors of the economy will be the following:

the level of competitiveness of manufactured products in the customs union market;

market potential of manufactured products within the single customs territory of the Customs Union (CU), which will become attractive to investors;

the possibility of establishing import-substituting cooperation and economically feasible replacement of products from non-CIS countries in the customs market with goods originating from the single customs territory of the Customs Union, that is, in addition to strengthening the structural and incentive functions of customs tariff policy, it is necessary to coordinate it with the priorities of industrial policy.

We carry out all types of student work

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

Type of work: Dissertation Subject: Economics Pages: 158

Original work

Subject

Excerpt from work

The 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 agro-industrial 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 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 the scientific developments of domestic economists in the field of customs regulation: S.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 included 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.

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;

— 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.

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 for officials of the 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 the effective means of ensuring the economic and food security of the country, the conceptual provisions of customs policy in the agricultural sector have been 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 the 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. A comprehensive study of the development of the Russian agro-industrial complex 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 privatization property, liberalization of prices 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, respectively, 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 used as a regulatory instrument with insufficient use, despite the significant variety, of non-tariff measures regulation. At the same time, in recent years, an instrument such as a tariff quota has been used as a regulator of food markets and to protect domestic producers.

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 of a scientific approach to justifying customs duty rates, 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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92. Tikhomirov Yu. A. Administrative law and process: Complete course. Second edition, expanded and revised / Yu. A. Tikhomirov. M.: Publishing house. Tikhomirova Yu. M., 2005. - 697 p.

93. Ushachev I. T. Strategic directions for ensuring food security in Russia. // Food security of Russia. M., 2002.-S. 41.

94. Uzun V. Ya. Large and small business in Russian agriculture: adaptation and efficiency. M.: ERD, 2004. -136 p.

95. Fedorenko V.F., Buklagin D.S., Aronov E.L. Russia’s entry into the WTO: expected impact on the development of agriculture. Analytical review. - M.: FGNU Rosinformagrotekh, 2005. - 156 p.

96. Khalipov S.B. Customs law: Textbook. M.: ICD “Mirror - M”, 2004. -P.13.

97. Chepik S. G. The role of government authorities in resource provision of the agro-industrial complex. Ryazan: Uzoroche, 2003. - 136 p.

98. Chernyshev V.V. Trade and economic relations of Russia in modern conditions: Uch. allowance. M.: RIO RTA, 2004. - 528 p.

99. Shishaev A.I. Regulation of international trade in goods. M.: “Center for Economics and Marketing”, 2002.

100. Shultz A.K. Economic problems, customs tariff and Russian agriculture. Kyiv. magazine "Machine in agriculture." -1916.

101. Articles from periodicals

102. Avdonin P. R. Efficiency of meat quotas // BIKI. 2003. - No. 123.

103. American agro-industrial complex: myths and reality // Russian Agricultural Economics. 2003. No. 8. - P. 37.

104. Balandina G.V. Customs Code: line by line / Customs. 2005. -No. 9.

105. Bokov O. G. et al. Investment attractiveness of agricultural enterprises and optimal distribution of capital investments across industries // Economics of agricultural and processing enterprises. 2004. - No. 3.

106. Garilov E. A. Russia can limit the import of butter and cheese // Customs. 2003.-No. 8.

107. Dudkova V. P. “Meat” quotas: test for effectiveness // Customs. 2003. - No. 12.

108. Dudkova V. P. Meat under license // Customs. 2003. - No. 5.

109. Zeldner A. Conceptual approaches to ensuring food security // International Agricultural Journal. 2004. - No. 4.

110. Zlochevsky A L. Food security: various aspects // Food industry. 2002. - No. 2.

111. Investments in the Russian agro-industrial complex in 2003 // Agricultural Economics. 2004.- No. 6.

112. Kaishev V. G. State regulation in the sphere of production and sales of food industry products // Food industry. 2004. -No. 7.

113. Kamenev A.A. First attempts to limit imports to the Russian Federation //BIKI.-2003.-No. 83.

114. Kiselev S.V. Development of agri-food markets and problems of Russia’s accession to the WTO // Economics of agricultural and processing enterprises. 2005. - No. 7.

115. Krutikova E., Borovikova Yu. On special protective, anti-dumping and compensatory measures for the import of goods // Food industry. 2004. -No. 6.

116. Krylov V. Budgetary funds and control over their use in the agricultural sector // AIC: Economics, management. - 2003. No. 7.

117. Kuzmin I. I. Economic support for agriculture in developed countries // Agricultural Science. 2002. - No. 4. - P. 30.

118. Loginov V. G. Quotas as a method of regulating the agricultural market // Sugar beet. 1998. - No. 6−8.

119. Makarov V. State support of agro-industrial production in the new lands of Germany // AIC: economics, management 2000 - No. 11. P. 71 - 77.

120. Mikhnevich S. Liberalization of world trade in agricultural products and the problem of food security // ME and MO. 2003. - No. 1.

121. Nazarenko V.I. Formation and implementation of a unified agricultural policy in the EU countries // Economics of agricultural and processing enterprises. 2005. - No. 1. - P. 13.

122. Nuraliev S. U. Problems and prospects for the development of the Russian food market within the framework of the WTO // Economics of agricultural and processing enterprises. 2005. - No. 8.

123. Ensuring the competitiveness of agricultural products in food markets. // International Agricultural Journal. -2004.-No. 3.

124. Prospects for the development of the domestic market of mineral fertilizers // Chemistry and market. 2002. No. 2−3.

125. Romanenko G. On urgent measures to stabilize and develop agro-industrial production // AIC. Economics, management. 1999. - No. 5.

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 beets. 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 of an economic mechanism for managing free economic zones: Cand. Dissertation. 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.

145. Statistical and reference publications

146. Russian statistical yearbook. 2004: Stat. Sat./Rosstat. M., 2004.

147. Agriculture in Russia. 2000: Statistical collection/Goskomstat of Russia. - M., 2000.

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.