Types of customs duty rates and their content. Customs duties in Russia. Services and assistance in calculating the cost of customs duties

There payments - taxes, fees and other obligatory payments levied there by the authorities of the Union when movement of goods through there.the border there.union and in other cases. Customs payments include:

1) import customs duty;

2) export customs duty;

3) VAT levied on the importation of goods into the customs territory of the customs union;

4) excise tax (excises) levied (levied) when goods are imported into the customs territory of the customs union;

5) customs fees.

There.duty is a payment collected by there.authority when import of goods on there.ter-rii. there union or export of goods from this territory, which is an essential condition for such import or export. In world practice, depending on the direction of movement of goods, there are subdivision duties on: import (import); export (export); transit. Import duties are set on what is imported there. ter-ryu. there.union products and destined. for resh-I tasks: the protection of nat. manufacturers from adverse effects, undesirable th in. competition; optimization of the ratios of m / s by export and import from the standpoint of the requirements of payment and trade balance countries; rationalization of the structure of imported goods in the tam.ter-ryu of the tam.union; replenishment of the revenue side of the budget. The export duty is set on goods produced in the territory of the Union and exported outside of it. When applying export duties, the following goals are: restriction of export outside state-in tov-in required for own th economy; restraining the export of raw materials and products of primary processing, stimulating the export of high-tech goods; replenishment of the revenue side of the budget.

Rates there-x duties are divided into the following types: 1) ad valorem - established in% of the there-th cost of taxable goods-in; 2) specific - established depending on physical characteristics in physical terms (quantity, mass, volume or other characteristics); 3) combined - combining types 1 + 2.

Special duties - applied as a protective measure if goods are imported into the territory of the union in quantities and on conditions that cause or threaten to cause damage to domestic production of similar or directly competing com-in, as well as a response to discrimination.

The anti-dumping duty is applied in case of importation of goods into the territory at a price lower than their nominal value in the country of exportation at the time of this exportation.

A countervailing duty is applied in cases of importation of an alliance of goods into the territory there, subsidies were used directly or indirectly in the production or importation of cats, if such importation causes or may cause harm to domestic production.

Customs duties.

There, fees are mandatory payments levied by there bodies for the commission of actions related to release of goods, there M escort tov-in and for other actions.

The size of the fees there cannot exceed the approximate cost of the costs of the organizations there for performing actions in connection with which the fee is established there. Payers customs fees, the terms for payment of customs fees, the procedure for their calculation, payment, return (offset) and collection, as well as cases when customs fees are not payable, are determined by the CCTS. Customs fees include:

Customs clearance fees;

When a person applies to a customs authority in order to perform legally significant actions by such a customs authority.

The persons responsible for the fulfillment of the tax obligation to pay customs fees are:

For customs clearance - declarant;

For customs escort of goods - the carrier;

For the implementation of measures to protect the rights to objects intellectual property- from the right holder or another person representing his interests;

For payment of other customs fees - organizations or individuals.

Depending on the type of service, customs duties are payable:

For customs clearance - until the issuance by the customs authority of a certificate on the placement of goods under a specific customs regime;

For customs escort of goods - after the decision on the implementation of customs escort of goods by the customs authority, but before its actual implementation;

For the implementation of measures to protect the rights to objects of intellectual property - until the inclusion of the object (objects) in the customs register of objects of intellectual property;

For the payment of other customs fees - before the start of legally significant actions by the customs authorities.

Termination of the tax obligation to pay customs fees occurs in the following cases:

Its execution in the form of: payment of customs duties; collection of customs fees by the customs authority in accordance with the legislation of the Republic of Belarus;

Use of tax incentives for the payment of customs fees that are not associated with restrictions on the use and disposal of goods;

Refusal of the customs authority to issue a certificate on the placement of goods under the declared customs regime - in respect of customs fees for customs clearance;

Failure of the customs authority to take legally significant actions - in relation to other customs duties.

advance payments.

Advance payments are recognized as funds contributed towards the payment of future export customs duties, taxes, customs fees and not identified by the payer in the context of specific types and amounts of export customs duties, taxes, customs fees in respect of specific goods, if the payment of such payments is provided for by law.

Advance payments are paid in the currency of the state - a member of the customs union, in whose territory these payments are supposed to be used for the purpose of paying customs duties. The funds paid as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments or funds contributed as security for the payment of customs duties and taxes until the person makes an order to that effect. customs authority or the customs authority will not levy a claim on advance payments. As an order of the person who has paid advance payments, the submission by him or on his behalf customs declaration, applications for the return of advance payments or the performance of other actions indicating the intention of this person to use his funds as customs payments or as security for the payment of customs duties and taxes.

At the request of the payer, the customs authority shall submit a report on the expenditure of funds paid as advance payments, but not more than for the period established by the legislation of the member states of the customs union for the return of advance payments.

The report shall be submitted in writing in the manner and within the time limits specified by law.

Refund (offset) of overpaid or overcharged amounts of export customs duties, taxes, amounts of advance payments, amounts of security for the payment of customs duties and taxes shall be carried out in the manner and in cases established by law.

24. Calculation of customs duties and taxes. The object of imposition of customs duties and taxes are goods transported across the customs border. The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of the goods and (or) their physical. character in physical terms (quantity, weight, taking into account its primary packaging, which is inseparable from the product before its consumption and in which the product is presented for retail, volume, etc.). Customs duties and taxes are calculated by the payers of customs duties and taxes independently, except for the cases provided for by the Customs Code of the Customs Union and (or) international treaties. When collecting customs. duties, taxes the calculation of payable amounts of customs duties and taxes is carried out by the customs body of the state in which customs duties and taxes are payable. The amount of customs duties payable and (or) recoverable is determined by applying the basis for calculating customs duties and the corresponding type of customs duty rate, unless otherwise provided by law. The amount of taxes payable and (or) recoverable is determined in accordance with the law of the state, in the territory of the cat. goods are placed under the customs procedure, or on the territory of which the fact of illegal movement of goods across the customs border has been revealed, unless otherwise established by law. total amount import customs duties, taxes in relation to foreign goods cannot exceed the amount of customs duties, taxes payable if foreign goods were released for domestic consumption, excluding benefits for the payment of customs duties, penalties and interest, except for cases when the amount of customs duties and taxes increases due to changes in the rates of customs duties and taxes, when the rates of customs duties and taxes are applied to foreign goods, effective on the day of acceptance of the customs declaration by the customs authority when a different customs procedure is declared, in respect of these foreign goods. For the purposes of calculating customs duties and taxes, the rates applicable on the day of registration of the customs declaration there are applied. body, unless otherwise provided by law. If for the purposes of calculating customs duties and taxes, including for determining the customs value of goods, it is required to convert foreign currency into the currency of the state to whose customs authority the customs declaration is submitted, the exchange rate established in accordance with the legislation of this state and the current on the day of registration of the customs declaration by the customs authority, unless otherwise provided by the Customs Code of the Customs Union and (or) international treaties. The payers of customs duties and taxes are the declarant or other persons who are obliged by law to pay customs duties and taxes. Customs duties, taxes are payable: 1. when importing goods to there. ter-yu - in amounts corresponding to the amounts of import customs duties, taxes that would be payable when such goods were placed under the customs regime of free circulation, calculated on the day the goods crossed the customs border, and if this day is not established, on the day of detection the fact of illegal movement of goods across the customs border; 2. when exporting domestic goods from the customs territory - in amounts corresponding to the amounts of export customs duties that would be payable when such goods were placed under the customs regime of export, calculated on the day the goods crossed the customs border, and if this day is not established, on the day detection of the fact of illegal movement of goods across the customs border.

25. Ascension and termination of the obligation to pay there. duties, taxes. Arose and prekr-e obligation to pay there. duties, taxes and the terms for their payment in case of illegal movement of goods across the border there. The moment of occurrence of the tax. the obligation to pay customs duties and taxes is determined: upon arrival of goods to the customs territory, the tax obligation to pay import customs duties and taxes arises from the moment the goods cross the border with the person in the actual possession of which goods were at the time of crossing there -th border; upon departure of foreign goods from the customs territory - from the moment of issue there. the authority for permitting the departure of goods from the territory of the person in whose actual possession the goods were at the time of issuance of such a permit; in relation to goods for personal use sent in international postal items, the recipients of which are f.l., arises: 1. at the nat. operator postal service- from the moment he accepts such goods; 2. at the recipient of such goods - from the moment of issuance of these goods nat. by the postal operator to the recipient with the permission of the customs authority; in respect of other goods placed under the customs procedure of customs transit, arises for a person presenting goods for customs clearance for placement under the customs procedure of customs transit, upon acceptance by the customs authority of the document of customs transit.

The obligation to pay customs duties and taxes shall terminate in the following cases: 1) payment or collection of customs duties and taxes in the amounts established by law; 2) placement of goods under the customs procedure for release for domestic consumption with the provision of benefits for the payment of customs duties and taxes that are not associated with restrictions on the use and (or) disposal of these goods; 3) the destruction of foreign. goods due to an accident or force majeure or as a result. natural loss under normal conditions of transportation (transportation) and (or) storage; 5) placement of goods under the customs procedure of refusal in favor of the state, if the obligation to pay customs duties and taxes arose before the registration of the customs declaration for the placement of goods under this procedure. procedure; 6) circulation of goods in the ownership of the state in acc. with the law of this state; 7) refusal to release goods in acc. with the one stated there. procedure, in relation to obligation to pay duties and taxes there, arising from the registration of a declaration there for placing goods under this customs procedure; 8) when it is recognized as hopeless for collection and write-off in the manner determined by the law.

The obligation to pay customs duties and taxes in case of illegal movement of goods through customs. border arises jointly and severally for persons who illegally move goods, persons involved in illegal movement, if they knew or should have known about the illegality of such movement, and when goods are imported into the customs territory - also from persons who have acquired ownership or possession of illegally imported goods, if at the time of acquisition they knew or should have known about the illegality of importation. In case of illegal movement of goods through customs. border, the deadline for payment of customs duties and taxes is the day the goods cross customs. border, and if this day is not set - the day of detection of the fact of illegal movement of goods through customs. border. In case of illegal movement of goods across the customs border with false declaration, the deadline for payment of customs duties and taxes shall be the day of registration by the customs authority of the customs declaration filed for placing goods under the customs procedure, with the exception of the customs procedure of customs transit. When goods are illegally moved through there. customs border. duties, taxes are payable: 1) when goods are imported into the customs territory - in amounts corresponding to the amounts of import customs duties, taxes, cat. would be payable when such goods were placed under customs. the procedure for release for domestic consumption, excluding tariff preferences and benefits for the payment of customs duties, taxes, calculated based on the rates of customs duties, taxes and the exchange rate established in acc. with the order of the state, customs. body of a cat. customs collection is carried out. duties, taxes, and customs effective on the day the goods cross. border, and if this day is not set - on the day of detection of the fact of illegal movement of goods through customs. border; 2) when exporting goods from the customs territory - in the amount, respectively. the amount of export customs. fees, cat. would be payable when such goods were placed under customs. export procedure, without taking into account tariff preferences and customs benefits. duties, taxes, calculated on the basis of customs rates. duties and the exchange rate set in acc. with the order of the state, customs. whose authority collects customs duties, taxes, and customs effective on the day the goods cross. border, and if this day is not set - on the day of detection of the fact of illegal movement of goods through customs. border. In case of illegal movement of goods through customs. border with false customs declaration. duties, taxes are payable in amounts acc. the amounts of customs duties and taxes that would be payable on the basis of reliable information when such goods are placed under the declared customs procedure on the day of registration by the customs customs authority. declaration filed for placing goods under customs. procedure, except customs procedure customs. transit. At the same time, the amounts of customs duties and taxes actually paid during the customs declaration are not paid (collected) again, and the amounts of customs duties and taxes that have been paid (collected) in excess are subject to refund. If the determination of amounts payable by customs. duties, taxes is impossible due to non-submission to customs. body of accurate information about the nature of goods, their name, quantity, country of origin and customs. cost, amount of customs. duties, taxes are determined on the basis of the highest rates of customs duties, taxes, as well as the number and (or) value of goods, which can be determined on the basis of available information. When establishing accurate information about the goods subsequently, the overpaid or overcharged amounts of customs are refunded. duties, taxes or recovery of unpaid amounts.

26. Terms and order of payment there. duties, taxes. Customs payments are paid: in a non-cash order to the accounts of the republics. budget; in cash cf-mi to the customs authority. Customs payments may be paid by offsetting overpaid or collected customs amounts against future customs payments. payments. Customs clearance is allowed. payments payable by the payer, and financial obligations of the Republic. state bodies. management, local executives. and spread. authorities before this payer. The procedure for carrying out offsetting is determined by the law. Customs payments are paid at the choice of the payer as in Bel. rubles, and in foreign currency, the official rate of Belarusian. ruble to which is set by the National Bank of the Republic of Belarus. At the request of the customs payer. authorities are required to issue confirmation of customs payment. payments in a letter. form. Terms of payment of customs. duties, taxes are set acc. from: 1. intl. contracts; 2. national zak-vom state-in. Customs payers. payments yavl: declarants; other persons on whom the CCTS is entrusted with the obligation to pay customs payments. Any person has the right to pay customs duties for goods transported through customs. border. Tax liability for payment of import customs duties, taxes upon arrival of goods at customs. territory is subject to execution in the following terms: 1. in case of non-delivery of goods to the point of entry - on the day the goods cross the customs border, and if this day is not established, - on the day of detection of the fact of non-delivery of goods to the point of entry; 2. in case of loss of goods at the point of entry, except for the loss of goods due to destruction in an accident or force majeure or as a result of natural loss at norms. conditions of transportation, storage, - on the day the goods cross the customs border, and if this day is not established, - on the day the fact of loss of goods is revealed; 3. when exporting goods from the point of entry to customs. terr. without customs clearance. mode or under customs. procedure at the point of entry - on the day the goods cross the customs border. The tax obligation to pay import customs duties and taxes upon the departure of foreign goods from the customs territory is subject to fulfillment if the goods were lost before the actual crossing of the customs border, with the exception of the loss of goods due to destruction in an accident or force majeure or as a result of natural loss under normal transportation conditions , storage, - on the day of loss of goods, and if this day is not established, - on the day the customs authority issues a permit for the departure of goods from the customs territory. At the request in writing of the customs payer. payments authorized for this customs. Authorities can change the deadline for customs payment. payments. Changing the term for payment of customs payments is made in the form of: deferment; installments. Postponement and installment payment of customs. payments can be provided: for one or several types of customs. payments; in relation the entire amount payable, or part of it. Decision on granting a deferment and (or) installment payment of customs. payments are accepted on time, not exceeding. 3 work days from the date of filing the application. Deferral and installment payment of customs payments are granted for a period not exceeding 2 months.

Decision on granting deferral and installment payment of customs. payments or a refusal to provide them with an indication of the reason is sent to the person in a letter no later than 1 working day. day following the date of such decision. For the provision of deferral and installment payment of customs payments, interest is charged on the amount of customs. payments in the amount of 1/360 of the refinancing rate of the National Bank of the Republic of Belarus, effective on the day of customs payment. payments, for each day of using deferment and installment plan. Interest is paid before payment or simultaneously with payment of customs amounts. payments, but no later than 1 working day. the day following the day of expiration of the granted deferral and installment payment of customs. payments. Grounds for granting customs to the payer. deferred payments or installment payments: causing damage to this person in res. natural disaster, technol. catastrophe or other circumstances of force majeure; the delay to this person of funding from the Republic. or local budgets or payment for the state performed by this person. order; goods moving through customs. border, yavl. goods subject to quick spoilage; delivery by a person of international treaties RB; goods transported across the customs border are planting or sowing material, plant protection products, etc. Deferral and installment payment of customs payments are not granted if, in relation to the person claiming to provide the specified deferral and installment plan, the economic court made a decision on bankruptcy with the liquidation of the debtor - legal entity, the termination of the debtor - individual entrepreneur and his release from debts.

27. Ensuring payment of customs duties and taxes. Fulfillment of the obligation to pay customs. duties, taxes are provided in the trace. cases: 1) transportation of goods in accordance with the customs procedure of customs. transit; 2) changes in the terms of payment of customs. duties, taxes, if it is provided for by international agreements and laws of the Customs Union; 3) placing goods under the customs procedure for processing goods outside the customs territory; 5) in other cases, provided for by the law, international contracts. Ensuring the payment of customs duties and taxes is not provided: payment of customs. duties, taxes, valid on the day of registration of the customs declaration, and if the customs. the declaration is not submitted - on the day of the decision on non-provision of security; 2) in other cases, before. zak-vom. The payment of customs duties and taxes shall be secured by the payer, and when goods are transported in accordance with the customs procedure of transit customs - also by another person for the payer, if this person has the right to own, use and dispose of the goods in respect of which the payment of customs duties and taxes is secured. Security for the payment of customs duties and taxes shall be provided to the customs authority that releases the goods, unless otherwise provided. zak-vom. When transporting goods in accordance with the customs procedure, customs of transit, customs duties and taxes can be provided by customs. to the office of departure or to the customs authority of destination, if another customs authority, which can be provided by the general security, is not determined by the law of the state. Customs authorities mutually recognize a document issued by the customs authority that accepted the security for the payment of customs duties and taxes, a document confirming the acceptance of such security. The procedure for providing and the form of such a document, as well as the period of its validity, are determined by an international agreement. The return (offset) of the security for the payment of customs duties and taxes is carried out on the condition that the customs authority is satisfied that the secured obligations have been fulfilled, or in the case when the secured obligation has not arisen. Payment of customs duties, taxes is provided by the following methods: money. Wed; bank guarantee; surety; pledge of property. The zak-vom may be provided for. and other ways. The payer has the right to choose any of the ways to ensure the payment of customs. duties, taxes. The fulfillment by the payer of the obligation to pay customs duties and taxes must be ensured continuously throughout the entire period of the obligation. The period of validity of the provided security for the payment of customs duties and taxes must be sufficient for the timely sending by the customs authority of a demand for the fulfillment of the obligation assumed before by the customs. body. The amount of security for the payment of customs duties and taxes is determined based on the amounts of customs duties and taxes payable when goods are placed under the customs procedure for release for domestic consumption or export, without taking into account tariff preferences and benefits for the payment of customs duties and taxes in the state, the customs authority cat manufactures goods. If, when establishing the amount of security for the payment of customs duties and taxes, it is impossible to accurately determine the amount of customs duties and taxes payable due to the failure to provide the customs authority with accurate information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of security is determined based on the highest rates of customs duties, taxes, value of goods and (or) their physical characteristics in kind (quantity, mass, volume or other characteristics), which can be determined on the basis of available information, the procedure for using which is determined by the decree of the state. In a relationship certain types goods can be set fixed amounts of security for the payment of customs duties, taxes, subject to the requirements established. zak-vom.

28. Refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other monetary funds (money).

Overpaid or overcharged amounts of customs duties and taxes are amounts of money paid or collected as customs duties and taxes, the amount of which exceeds the amounts payable in accordance with the CCTS and identified as specific types and amounts of customs duties and taxes in respect of specific goods.

Refund (offset) of overpaid or overcharged amounts of customs duties, taxes, amounts of advance payments, amounts of security for the payment of customs duties, taxes shall be carried out in the manner and in the cases established by the Customs Code, in which the payment and (or) collection of customs duties, taxes, amounts of advance payments or to the customs body of which security for the payment of customs duties and taxes is presented.

The rates of customs duties are unified and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors.

The maximum rates of import customs duties applicable to goods originating from countries with which the Russian Federation applies the most favored nation regime in trade and political relations are established by the supreme legislative body of the Russian Federation.

With regard to goods originating from countries with which trade and political relations do not provide for the most favored nation regime, or whose country of origin is not established, the rates of import customs duties are doubled, except for cases where the Russian Federation grants tariff benefits (preferences).

The rates of export customs duties and the list of goods to which they apply are established by the Government of the Russian Federation.

The following types of duty rates apply in the Russian Federation:

^ ad valorem, calculated as a percentage of the customs value of taxable goods;

^ specific, charged in the prescribed amount per unit of taxable goods;

^ combined, combining both named types of customs taxation.

The Government of the Russian Federation may establish seasonal duties for the operational regulation of the import and export of goods. In this case, the rates of customs duties provided for by the customs tariff shall not apply. Validity of seasonal duties cannot exceed six months in a year.

Special types of duties are applied to imported goods to protect the economic interests of the Russian Federation, they include special, anti-dumping and countervailing duties.

Special duties are applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and on conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods, and as a response to discriminatory and other actions that infringe on the interests of the Russian Federation by others. states or their unions.

Anti-dumping duties are used when goods are imported into the customs territory of the Russian Federation at a price lower than in the country of export at the time of this import, if such import causes or threatens to cause material damage domestic producers of similar goods or hinders the organization or expansion of the production of similar goods in the Russian Federation.

Countervailing duties are established in cases of importation into the customs territory of the Russian Federation of goods, in the production or export of which subsidies were used directly or indirectly, if such import causes or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of the production of such goods in the Russian Federation.

The following procedure has been established for the application of special types of duties. The application is preceded by an investigation conducted in accordance with the legislation of the Russian Federation on the initiative government agencies management of the Russian Federation. Investigation decisions should be based on quantifiable data. The rates of the relevant duties are established by the Government of the Russian Federation based on the results of the investigation for each individual case, the size of the rates must be correlated with the value of the dumping underpricing established by the investigation, subsidies and the identified damage.

Types of customs duty rates

"... Customs duty rates are divided into the following types:

1) ad valorem - established as a percentage of the customs value of taxable goods;

2) specific - established depending on physical characteristics in physical terms (quantity, mass, volume or other characteristics);

3) combined - combining the types specified in subparagraphs 1) and 2) of this article ... "

Source:

"Customs Code of the Customs Union" (annex to the Agreement on Customs Code of the Customs Union, adopted by the Decision of the Interstate Council at the level of heads of state of November 27, 2009 N 17) (as amended on April 16, 2010)

"... The following types of duty rates apply in the Russian Federation:

ad valorem, calculated as a percentage of the customs value of taxable goods;

specific, charged in the prescribed amount per unit of taxable goods;

combined, combining both named types of customs taxation ... "

Source:

Law of the Russian Federation of May 21, 1993 N 5003-1 (as amended on December 6, 2011) "On the customs tariff" (as amended and supplemented, effective from December 8, 2012)

Official terminology. Akademik.ru. 2012 .

See what "Types of customs duty rates" are in other dictionaries:

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The ad valorem rate is set as a percentage of the customs value of the taxable goods. Тп = Тс С where Тп – customs duty Тс – customs value С rate percent. The specific rate is set in a fixed monetary amount per unit of the physical characteristics of the goods. Tp = KtS where Tp is the customs duty Kt is the quantity of goods C rate percentage.

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36. Types of rates customs duties

Article 71 Customs duty rates are divided into the following types:

1) ad valorem - established as a percentage of the customs value of taxable goods;

2) specific - established depending on physical characteristics in physical terms (quantity, mass, volume or other characteristics);

3) combined - combining the types specified in subparagraphs 1) and 2)

customs dutyrepresents a mandatory contribution collected by the customs authorities of the member states of the customs union when moving goods across its customs border. The amount of this fee isthe rate of customs duty.

Ad valorem rateis set as a percentage of the customs value of the taxable goods.

Tp \u003d Tc * C%, where

Tp - customs duty,

Тс – customs value,

C% - rate (percentage).

This type of customs duty rates is the most common in world practice. The use of ad valorem rates of customs duties helps to increase revenues when world prices for products with a high degree of processing increase. In this regard, one of the main tasks is to improve the methodology for determining the customs value of goods, i.e. the value against which the absolute monetary expression of the duty fixed in the ad valorem rate is calculated. As a consequence, these duties are most susceptible to fraud by understating the customs value.

Specific rateis set in a fixed monetary amount per unit of the physical characteristics of the goods.

Tp \u003d Kt * C%, where

Tp - customs duty,

Kt - quantity of goods,

C% - rate (percentage).

The fundamental difference from the ad valorem customs duty rate is the absence of a direct dependence on price changes - their increase or decrease. The specific rate of duty is most commonly used by developing countries.

Combined ratecombines both of the above types of customs duty rates. They are calculated both from the customs value of goods and from their volume in physical terms, then these amounts are compared and the largest of them is paid (for some goods - both amounts).

1. Moreover, if the right to choose between the specific and ad valorem components of the combined customs duty rate is given, then such rates are calledalternative.

If the customs duty is levied simultaneously as a percentage of the customs value and per unit of physical measure of the goods, then such a customs duty rate is called mixed.

In some cases, national legislation may provide for a tariff quota- a reduced value of the customs duty rate if the volume of imports or exports of goods does not exceed the established quantity (quota). When the volume of imports or exports exceeds the quota, an increased rate begins to apply. Variants of tariff quotas can be the presentation of a preferential (preferential) regime for the import of a certain amount of goods or the import of goods from a certain country (group of countries) at a preferential duty rate.

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In Art. 71 TK defines species - ad valorem, specific and combined. We note that those listed in Art. 71 types of rates can relate not only to customs duties, but also to excises.
(ad valorem) is set as a percentage of the customs value of taxable goods. Customs duty in respect of goods taxed at ad valorem rates is calculated as the product of the customs value of the goods and the rate corresponding to it.

Specific rates of customs duty are set in monetary terms, depending on the physical characteristics in kind - quantity, mass, volume or other characteristics.
The monetary expression of the specific rate is the euro or the US dollar. For example, in the Common Customs Tariff of the Customs Union, the rate of import customs duty for buses designed to carry more than 120 people and more than 5 years have passed since the release of which (TN VED code - 8702 10 192 2) is expressed in euros per 1 cubic meter. cm, and for cane sugar (TN VED code - 1701 13) - in US dollars per 1000 kg.

The amount of customs duty calculated at a specific rate does not depend on the price of goods imported into the customs territory of the Customs Union or exported from this territory. The use of specific rates makes budget revenues from customs duties less dependent on the price environment. In addition, the use of specific rates makes it possible to combat customs evasion by lowering contract prices for imported and exported goods.

The combined rate involves a combination of ad valorem and specific taxation. In this case, both cost and quantity indicators of goods transported across the customs border are used.

Depending on the special instructions contained in the customs tariff, when calculating the import customs duty at the combined rate, the ad valorem and specific components may be added together (cumulative combined rate) or the one that has the largest value (alternative combined rate) may be levied. The Common Customs Tariff of the Customs Union uses an alternative combined rate - "C1 in percent, but not less than C2 in euros for the quantity of goods."

When applying an alternative combined rate (for example, 10%, but not less than 3 euros per 1 piece), the amount of customs duty is first calculated at the ad valorem rate as a percentage of the customs value, and then the amount of customs duty is calculated at a specific rate. To determine the amount of customs duty payable, the larger of the two values ​​obtained is used.

When calculating the amounts of customs duties levied at specific rates established per kilogram of the mass of goods, or combined rates with a specific component in euros per kilogram of the mass of goods, the mass of the goods is used as the basis, taking into account its primary packaging, that is, packaging that is inseparable from the goods prior to consumption and in which the product is presented for retail sale.