Customs payments Иностранный язык

2 The basics of imposition of customs duties during movement of goods across the customs border of the Customs Union are defined in the Customs Code of the Customs Union Customs payments

(Article 70 of the Customs Code) 3 Customs duties 1) import customs duty; 2) export customs duty; 3) value added tax charged on goods imported into the customs territory of the Customs Union; 4) excise tax (excise taxes) charged on goods imported into the customs territory of the Customs Union; 5) customs duties.

Import customs duties 4 The legal aspects of setting and calculation of import customs duties, as well as definition and application of tariff preferences are governed by the Agreement on the Unified Customs Tariff Regulation The customs duty, being a mandatory payment charged by customs authorities for the movement of goods across the customs border (cl. 25, par. 1, Art. 4 of the CC of the CU), is a tool of tariff regulation of the foreign trade.

5 The Unified Customs Tariff is a set of rates of customs duties applied to goods imported into the common customs territory from third countries, classified according to the uniform Foreign Economic Activity Commodity Nomenclature (FEACN).

The Unified Customs Tariff includes the following rates of import customs duties: 1) ad valorem rate 2) specific rate 3) combined rate 6 The use of import customs duties depends on the country of origin of goods.

Import customs duties 7 The procedure for payment of import customs duties is governed by Chapter 11 of the Customs Code of the Customs Union The amount of payable customs duty shall be determined using the basis for calculation of the customs duty and the relevant rate of duty (Art. 76 of the CC of the CU). Tariff preferences shall be applied in the form of exemption from payment of import customs duties or reduction in import customs duties.

Export customs duties 8 Export customs duties shall be set at the level of national legislation of the Member States of the Customs Union. The procedure for calculation and payment of export customs duties is governed by the Customs Code of the Customs Union. The rates of export customs duties shall be determined in the context of classification of goods as per the FEACN of the CU. In respect of goods subject to export customs duties, the ad valorem, specific and combined customs duty rates shall be applied.

Excise taxes, value added tax Laws of the Member States of the Customs Union define the tax rates, procedure for calculation of the tax base, tax preferences and procedure for calculation of the amount of payable taxes. 9

Customs duties 10 Customs duties are mandatory payments charged by customs authorities for their actions related to release of goods, customs escort of goods and for other actions. The types and rates of customs duties shall be specified in the legislation of the Member States of the Customs Union.

Other payments charged by customs authorities 11 Customs authorities shall charge special safeguard, anti-dumping and countervailing duties. These duties shall be charged in the manner prescribed by the Customs Code of the Customs Union as to collection of import customs duties.