Tariff preferential treatment has been established for 149 countries.

The boundaries of the customs control zone shall be established by the relevant provisions for each checkpoint at the places of customs control of passengers, vehicles, cargo, namely:

1) at car checkpoints – on the lanes of a car. and freight vehicles, in customs inspection halls and other premises of customs authorities;

2) at railway checkpoints:

a) passenger – in the halls of customs inspection, on platforms and in passenger trains of foreign direction; b) freight – at observation decks, container terminals and other places that are set aside on the territory of railway stations for registration of goods;

3) at aviation checkpoints – in customs inspection halls, in parking lots and in airplanes with the beginning of customs clearance before departure, and in other places provided at airports for clearance of cargo and luggage;

4) at sea and river checkpoints – in customs inspection halls, on ships during their control, at container terminals and in other places designated in ports for registration of cargoes and passengers.

At the points on the customs border, which are the borders of special customs zones, the customs independently determines the territories of the customs control zones.

Under the conditions of control, temporary customs control zones may be established at the facilities. Such zones are established for the period necessary for carrying out customs control in full.

When organizing joint customs control with the customs authorities of neighboring countries, customs control zones may be located at checkpoints on the territory of neighboring states in accordance with the concluded agreements.

02.07.2011

Application of duties: essence and features. Abstract

Customs duty is a tax on goods and other items moving across the customs border

The following types of duties are applied according to the method of accrual:

ad valorem, which is accrued as a percentage of the customs value of goods and other items subject to customs duties; specific, which is accrued in the prescribed amount per unit of goods and other items subject to customs duties; combined, combining both of these types of customs duties. ^ Three types of duty rates are applied to goods moving across the customs border of Ukraine: preferential; preferential; full.

Preferential rates are special preferential rates that include exemptions from customs duties and apply to goods originating in countries that are part of customs unions with Ukraine or create special customs zones with it, as well as when establishing a special preferential decision in accordance with international agreements with the participation of Ukraine, they are applied mainly to goods of developing countries (except for goods belonging to product groups from 25 to 97 items).

The peculiarity of Ukraine in relation to the Generalized System of Preferences is that it also acts as a donor country. According to resolutions 21 and 24 of the second session of UNCTAD, as well as resolution 96 of the fourth session of this Conference, Ukraine provides tariff preferences to developing countries. Tariff preferential treatment has been established for 149 countries. Preferences apply to products from the 1st to the 24th product group.

Preferences are the establishment of preferential rates, the amount of which for these goods – zero, except for goods of product groups 22 website that writes lab reports and 24:

for beer (HS code 22.03), various wines (22.04-22.06), for which a preferential rate of 10% of the customs value is set, for ethyl alcohol (22.07-22.08), tobacco (22.01), cigarettes (24.02), and processed tobacco (24.03) -30%.

Preferential rates apply to goods originating in countries or economic unions that enjoy the most-favored-nation treatment in Ukraine, as well as to goods from developing countries (within product groups of positions 25-97).

Full rates – on other goods. Goods from Taiwan, South Africa, Serbia, Croatia and Slovenia are fully taxed.

By the nature of the agreement apply export and import duties. Seasonal import and export duties may be imposed on certain goods and other items for a period not exceeding four months from the date of their establishment.

Export duty is charged on goods and other items when they are exported outside the territory of Ukraine. It has been used in Ukraine since 1992. Initially, export duties were levied on all potentially export goods. To date, export (export) duties are applied to several product groups (scrap metal, livestock, leather raw materials).

Import duty is charged on goods and other items when they are imported into the customs territory of the country. To date, economists have not reached an unequivocal conclusion about the effectiveness of protectionist policies. Most of them prefer to liberalize foreign trade both for each of the trading countries and for the world economy as a whole. Undoubtedly, the application of the methods of liberalization policy has its advantages and is effective in countries with a high level of development of technical skills, stability of the monetary system, and so on.

Currently, countries with economies in transition and developing countries that are dependent on participation in such exchanges participate in international trade. Without a normal domestic market, a convertible currency, it is impossible to become a full participant in the world and, consequently, to achieve the effectiveness of foreign economic relations. Therefore, a policy of protectionism is more acceptable for these countries. Western economists pay great attention to the study of the feasibility of import duties, as it is used as a tool of government regulation in almost all countries.

In particular, Lindert P. H. analyzed in detail the advantages and disadvantages of applying import duties. The main conclusions are set out in his basic theory of customs tariffs.

According to this theory:

customs tariffs almost always reduce the level of welfare in trading countries; customs tariffs often reduce the welfare of both importing and exporting countries; customs tariffs are not a universal tool of protectionist policy.

Deviations from the free trade policy and the use of the optimal tariff are justified in the case of:

when a country is able to influence world prices, it is possible to find a level of tariff rate that will bring it a net benefit; when there are internal unresolved problems in the country’s economy (the introduction of a tariff can sometimes be more useful than economic passivity); in solving some purely foreign trade problems (the introduction of customs tariffs sometimes becomes more effective than other economic measures); the customs tariff is always favorable to producers of goods competing with imports, even if the welfare of the nation is reduced.

As a result, Lindert P. H. notes that tariffs can be fully justified when they are a vital source of funding for social programs and investment activities.

World experience shows that in countries with economies in transition, customs authorities are able to provide from 10 to 30 percent of all revenues to the state budget. Ukraine is quite active in using customs tariffs as an instrument of economic policy.

About 65 percent of revenues to the state budget from foreign economic activity are provided by customs authorities. The lion’s share of these revenues is duty. Until 1992, import duties were received in accordance with USSR regulations. Legislative acts of Ukraine have been in force since 1993. The average rate of import duty is 30 percent.

Import duty is differentiated:

to goods and other items originating from states that are members of customs unions together with Ukraine or form special customs zones with it, and in the case of establishing any special preferential customs regime in accordance with international agreements involving Ukraine, as well as goods and other items coming from developing countries and the preferential rates of import duty provided by the Common Customs Tariff of Ukraine are applied; to goods and other items originating from countries or economic unions that enjoy the most favored nation treatment in Ukraine, ie. foreign economic entities of these countries or unions have privileges on customs duties, except when the specified duty and privileges on it are established within the special preferential customs regime, according to which the preferential rates of import duty provided by the Common Customs Tariff of Ukraine are applied; for the rest of the goods and other items the full general rates of import duty provided by the Common Customs Tariff of Ukraine are applied.

It should be borne in mind that the country of origin of goods is considered to be that where the goods have been wholly manufactured or have undergone sufficient working or processing.

The following goods and raw materials are considered to be fully manufactured in this country:

minerals extracted within its territory or economic zone; plant products grown on its territory; products obtained from live cattle; live cattle raised on its territory; marine products extracted or processed in the World Ocean by vessels of that country, as well as leased vessels (chartered) by it; secondary raw materials and waste that are the result of production and other operations carried out in the country; goods produced in this country exclusively from the products specified in the preceding paragraphs. Processing or processing of goods in a given country is considered sufficient if: the declared goods are classified in a tariff heading other than materials or articles originating in "third countries" and used for their manufacture; in the value of the declared goods the share of the added value makes not less than 50 percent.

The following technological operations cannot be defined as sufficient processing of goods:

regarding the safety of goods during their stay in warehouses and transportation; preparation of goods for sale and transportation (batch shredding, shipment formation, sorting and repackaging); simple assembly operations; mixing of goods (components) without providing the resulting products with characteristics that significantly distinguish it from the original components.

Determination of the country of origin in the case of import of goods from developing countries benefiting from preferences is based on the agreement "On unified rules determining the origin of goods from developing countries in the provision of tariff preferences under the Generalized System of Preferences" 1980 …