Customs duty

Customs duty is an indirect tax levied by the state with goods which passed through the national customs border. In essence, the duties are a tool of taxation of foreign trade. It is included in the price of goods, thereby affecting its competitiveness. Customs duty is a tax nature, which is evident in its inherent attributes necessary tax - imperative, individual gratuitousness, legality, payment for financial support of the state, abstractness, relative regularity. Customs duties in Ukraine operate fiscal and regulatory functions have the same meaning as in other countries.

Customs duties occupy a special place among the public revenue. These payments are stable and therefore are of great importance in terms of the fiscal interests of the state. Customs duties are distinguished by type on a number of classifications: On the purpose of charging In the direction of the movement of goods across the customs border Targets of economic regulation According to the method for determining rates Fiscal Protectionist Import Export Transit - Special - Anti-dumping - Compensation - Preferential - Advalorem - Specific - Combined (mixed) - Alternative

On the purpose of levying customs duties: Fiscal charged in order to obtain additional budget revenues are used for the importation of goods, the production of which is not in the importing country, as well as the export of goods in high demand on the world markets. Protectionist (defensive) duty limit domestic market from imports of foreign goods, which have a competitive advantage with domestic products.

Depending on the direction of movement of goods and their origin duties are divided into the following types: Import (import) duty. Increasing the level of prices of imported goods, these fees can deter inflows by domestic market, promote the development of domestic production. Import (import) duty. Increasing the level of prices of imported goods, these fees can deter inflows by domestic market, promote the development of domestic production. Export (export) duty. Export duties, along with fiscal problems, are used as a tool to restrict the export of goods required for the development of national economy and the internal market of raw materials and goods. Export (export) duty. Export duties, along with fiscal problems, are used as a tool to restrict the export of goods required for the development of national economy and the internal market of raw materials and goods. Transit fees. Mounted on foreign goods transported through the territory of another country to a third country. Seasonal duties. Some sort of import and export duties. Used for control over the import, export of certain goods. Seasonal duties. Some sort of import and export duties. Used for control over the import, export of certain goods.

Antidumping duties are applied in cases of import into the customs territory of goods at a price lower ( dumping ) than their normal value in the country of exportation at the time of importation. Antidumping duties are applied in cases of import into the customs territory of goods at a price lower ( dumping ) than their normal value in the country of exportation at the time of importation. Countervailing duties, increasing the usual fees apply if the import or export may cause economic damage to the country, the loss of revenues to the state budget. Countervailing duty rates set within the subsidy amounts. Countervailing duties, increasing the usual fees apply if the import or export may cause economic damage to the country, the loss of revenues to the state budget. Countervailing duty rates set within the subsidy amounts. Special duties are applied as a protective measure, if the goods are imported into the customs territory of Ukraine in the amounts and on the conditions that cause or threaten to cause injury to domestic producers of like or directly competitive products. Bids special duties are established in each individual case. Special duties are applied as a protective measure, if the goods are imported into the customs territory of Ukraine in the amounts and on the conditions that cause or threaten to cause injury to domestic producers of like or directly competitive products. Bids special duties are established in each individual case. Preferential ( preferred ) duty - this preferential duties imposed in reduced sizes for one or more countries in order to encourage imports of certain products from these countries. Preferential ( preferred ) duty - this preferential duties imposed in reduced sizes for one or more countries in order to encourage imports of certain products from these countries. Depending on the objectives of economic regulation of foreign economic activity duties are divided into:

According to the method for determining rates distinguish duties: Duties calculated as a percentage of the customs value of goods. Specific accruing fixed amount per unit of taxable goods. Combined (mixed), combining both these kinds of customs duties. Alternative selectable between ad valorem and specific rates calculated at the maximum amount of customs duty.

Exempt from customs duties are certain groups of goods, such as: Exported from the country items logistics, equipment, fuels, raw materials, food and other property for the operation of Ukrainian and Ukrainian officials chartered vessels and imported into the country products of their activity. Craft engaged on international transportation, equipment and property necessary for their normal operation in a way. Goods imported or exported as gratuitous aid and charity. Goods in transit, etc Items under international treaties enjoying duty-free import and export of foreign organizations and individuals for official and personal use.

Basic issues of customs duties in the movement of goods across the customs border of the Customs Union Customs Code defined the Customs Union, which provides a classification of customs duties, established order of their calculation, determined payers of customs payments, points of origin and termination of the obligation to pay customs duties and taxes, set deadlines payment shall be governed by the general issues of customs duties, especially the application of customs duties in accordance with the declared customs procedure.

In Ukraine, in 2012 there was a reduction of import duty rates to 8% tariff lines. In some cases, the transition from a combination of ad valorem or specific rate of duty, which in some cases contributed to its reduction.

The main role of customs duties is: In order to protect the economic interests of the country and its domestic market from low-quality goods or unfair competition (as well as in other cases stipulated by the legislation)Invoicing, payment and collection of duties on goods produced based on customs value and / or its actual amount (for combined and specific duties) in accordance with the customs legislation of Ukraine.

Countries that have signed free trade agreements: Azerbaijan Belarus Armenia Georgia Estonia Kazakhstan Lithuania Latvia Moldova Russia Turkmenistan Uzbekistan