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§ 1. Concept of custom duties and customs-tariff regulation

The origin of a word "tariff" remains till now up to the end to unknown persons. According to the Etymological dictionary of Russian of Max Fasmera the word "tariff" occurs from the Arabian word meaning «the announcement of fiscal gathering».

From the Arabian language the pledged word has removed to Italian, and subsequently in other European languages. The pledged word presumably has come to Russian from German or the French language. It is represented, that the specified point of view is the most proved. At the same time, according to other scientists, "tariff" occurs from the Spanish language [75 [76] [77] [78] [79]. As writes K.I.side, «custom charges began to be called as tariffs under the name of the Tariff (present Andalussija, a province Cadiz in the south of Spain) where in III century BC the table in which goods names were brought, its measure of measurement for the first time has been constituted and the gathering size for transportation through strait of Gibraltar» was specified. On the given question there are also other points of view.

According to the same K.I.Bokova, «custom duties occurrence has generated the customs duties». It is represented, that the given statement in a root not truly. The customs duties represent the tool of regulation of the public relations developing in the course of moving of the goods through customs border. Its application is caused by objectively developing economic processes. The custom duties in many respects have subjective character as develops at will of the legislator who chooses how the tariff (what signs will be under construction will lay down in a basis of division of the assessed goods on groups), define what goods will be assessed with the customs duties and what - are not present, establishes and differentiates rates of the customs duties. The last most brightly confirms the conclusion drawn by us - rates of the customs duties are exposed to constant updating that allows custom duties to remain an effective conductor of the state customs-tariff policy [80 [81]. Thus, the custom duties are a tool serving the customs duties.

The custom duties can be considered from three points of view:

1) as the systematised inventory with rates corresponding to the given goods. In such sense considers G.G.Jachmenev's defining it as the custom duties «systematised on a certain sign or signs the list of the goods coming under to customs taxation, against each of which it is specified one or several rates of the customs duties». The made definition, in our opinion, is rather successful as does not lead to mixture of such concepts as custom duties and the commodity nomenclature. Last represents itself as a basis of custom duties and represents the inventory systematised definitely, assessable the customs duties;

2) as the arch of rates. According to the Agreement about uniform tamozhennotarifnom regulation [82] Uniform custom duties - the arch of rates of the customs duties applied to the goods, imported on the uniform customs territory from the third countries, systematised according to the Uniform commodity nomenclature of foreign trade activities. Similar definition contained and in article 2 which has nowadays lost a validity of the Law about custom duties on which basis the Custom duties of the Russian Federation were defined as the arch of rates of the customs duties (custom duties) applied to the goods, moved through customs border of the Russian Federation and systematised according to the Commodity nomenclature of foreign trade activities;

3) as the normative act establishing the list of rates of the customs duties.

Such understanding constitutes the legal maintenance of custom duties.

Now in all territory of the Customs union the Uniform custom duties (further - ETT) the Customs union, approved by the Decision of Council of the Euroasian economic commission from 16.07.2012 № 54 [83] operate. ETT consists from 21 sections, including 97 groups.

It is necessary to notice, that it already the second custom duties of the Customs union. The first - Uniform custom duties of the Customs union of Byelorussia, Republic Kazakhstan and the Russian Federation - have been approved by the Decision of Interstate Council EvrAzEs from 27.11.2009 № 18 and the Decision of the Commission of the Customs union from 27.11.2009 № 130 [84]. Structurally it consisted of the same sections and heads, as the current tariff. For so short period of the existence (hardly less than 3 years) in the given document were exposed to change of 51 times. Moreover, the Decision of the Commission of the Customs union № 712 [85] had been entered from 15.07.2011 the moratorium on modification in TN foreign trade activities of the HARDWARE about July, 25th, 2011 and change of rates of the import customs duties from August, 25th, till January, 1st, 2012 Acceptance of new custom duties has been dictated by the introduction of the Russian Federation into the World Trade Organization though, once again we will underline, internal structure ETT has not undergone essential changes.

Basis ETT was constituted by the Harmonized system of the description and coding of the goods, accepted on June, 14th, 1983 in Bruxelles. According to the International convention on the Harmonized system of the description and coding of the goods [86 [87], the Harmonized system means the Nomenclature including commodity positions, subpositions and digital codes concerning them, notes to sections, groups and subpositions, and also Key rules of interpretation of the Harmonized system, led in the Appendix of the given Convention.

Consists GS from 21 sections, 99 heads, 1241 commodity positions subdivided on 3553 podpozitsii, including 5019 subpositions. For the further detailed elaboration of the country-participant of system can add the seventh and eighth sections. For the national purposes of the state-participants 98 and 99 heads are taken away also. The countries with the limited commodity nomenclature can use four-digit breakdown with putting down of zero in the fifth and sixth sections.

As marks G.G.Jachmenev, «at construction of commodity positions, podpozitsy and subpositions the sequence of signs from which it is possible to allocate four cores is applied: goods appointment, degree of its processing, a material kind of which it is made, and its relative density in world trade».

The Russian Federation has joined the Harmonized system on June, 18th, 1996, has entered GS owing to January, 1st, 1997. Having joined the Harmonized system, Russia has incurred obligations of the state-participant GS concerning the tamozhennotarifnoj and to the statistical nomenclatures, fixed in item 1 of item 3 of the Convention on the Harmonized system, namely:

i) to use all commodity positions and subpositions of the Harmonized system, and also digital codes concerning them without any additions or changes;

ii) to apply key rules of interpretation of the Harmonized system, and also all notes to sections, groups, commodity positions and subpositions and not to change the maintenance of sections, groups, commodity positions or subpositions of the Harmonized system;

iii) to observe the order of the coding accepted in Harmonized system.

The statistical data on import and export of the goods according to a six-place code of the Harmonized system or, at will of the Contracting party, at deeper level of classification if restriction of such publications is not caused by special cases as, for example, preservation of a trade secret or aggrieving to interests of state security are obliged to publish the states ratifying the Convention on Harmonized system also.

At the same time on the basis of item 3 of item 1 of the Convention nothing forbids the Contracting party to create in the customs-tariff or statistical nomenclatures subsections for deeper [88]

Classifications of the goods, than in G armonizirovannoj to system, provided that

Any such subsections will be added and coded over

The six-place digital code led in the Appendix of the given

Conventions. Thus, introduction of additional subpositions is possible

By means of increase in quantity of numbers in a code. It is necessary to notice, that

The state-participants G armonizirovannoj systems actively enough

Use the right given to it. Characterising ETT, D.V.

CHermjaninov notices, that «the accepted degree of detailed elaboration corresponds

To structure to international trade in the goods (first six figures).

Descriptions of positions at level of the seventh and eighth categories of a code in

The majority of cases correspond to the European. The ninth category

It is intended for detailed elaboration in interests of the state-participants CIS, 1089

j for member states of the customs union ».

Thus, the Harmonized system represents the tool of unification of custom duties of the state-participants of the Convention on the Harmonized system.

The harmonised system carries out exclusively technical function - it does not influence the customs-tariff policy of the state-participants. So, in Convention item 9 about GS it is especially underlined, that Contracting parties according to the Convention do not incur any obligations in that, as to rates of the customs duties.

The official purposes of Uniform custom duties are listed in item 3 of item 1 of the Agreement about ETT. The specified purposes, in particular, concern:

1) rationalisation of commodity structure of import of the goods on the uniform customs territory of the states of the Parties;

2) maintenance of a rational parity of export and import of the goods on the uniform customs territory of the states of the Parties;

3) creation of conditions for progressive changes in structure of manufacture and consumption of the goods in the Customs union; [89]

4) protection of economy of the Customs union against adverse influence of a foreign competition;

5) maintenance of conditions for effective integration of the Customs union into economic.

As it is marked on official site Minekonomrazvitija of Russia, the primary goals of customs-tariff regulation are:

1) support of competitiveness of production of the domestic enterprises in home market;

2) increase modernizatsionnoj and innovative constituting Russian economy;

3) maintenance of necessary level of investment appeal of branches or manufactures;

4) increase of competitiveness of the Russian export;

5) integration into uniform system of customs-tariff regulation of the Customs union.

In the same place it is noticed, that «the decision of the specified problems is provided with updating of rates of the import and export customs duties, modification of the Commodity nomenclature of foreign trade activities of the Russian Federation, application of various customs modes and

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Etc. »

In our opinion, at allocation of the purposes of the customs-tariff regulation fixed in the Agreement about ETT, normotvorchesky the body has held back one important purpose - financial maintenance of activity of the state-participants of the Customs union.

Custom duties - concept difficult and multidimensional. In this connection in a science allocate some versions of custom duties. For example, depending on degree of detailed elaboration of tariffs allocate: [90]

1) simple tariffs in which to one goods there corresponds one rate of the customs duties. Such rates are applied without dependence from country of origin of the goods and other factors. Simple tariffs were convenient at an initial stage of customs-tariff regulation. With complication of the international foreign trade communications, growth of number of positions of commodity nomenclatures and the outlined tendency to unification of customs regulation within the limits of the various international organisations, simple tariffs more do not meet requirements of the developed countries.

2) difficult tariffs - assume the big differentiation of rates of the customs duties. In difficult tariffs to one goods there correspond two and more rates. Besides, rates of custom duties on one goods can differ depending on goods country of origin. Difficult tariffs are under construction on the customs nomenclatures including thousand of commodity positions and subpositions.

Depending on criterion of ordering of the goods allocate:

1) the custom duties constructed by an alphabetic principle - the goods settle down under their name from the first to last letter of the alphabet;

2) the custom duties which are under construction on degree of processing of the goods. By such criterion the system and ETT is under construction, for example, G armonizirovannaja.

Depending on a direction of foreign trade activities regulated by custom duties it is possible to allocate:

1) import custom duties establish rates of the customs duties for the imported goods;

2) the export custom duties providing the rates of the customs duties for the exported goods.

Depending on cases of application of custom duties allocate:

1) the general custom duties - regulate customs-tariff relations under "general rule", i.e. they are applied by subjects of foreign trade activities if other is not established by other standard legal acts;

2) special custom duties - establish lowered or, on the contrary, the raised rates of the customs duties depending on various factors: countries of origin of the goods, operating quotas etc.

Depending on, whether custom duties in territory of one or several states are applied, allocate:

1) independent or national custom duties - are entered by the states independently, without the international obligations, operate only in territory of the given country;

2) contractual or conventional custom duties are custom duties which are developed and installed on the basis of international agreements of two and more states. Operating on territories of the several countries, custom duties become the tool of the international integration and unification of mechanisms tamozhennotarifnogo regulations of the states applying the given tariff.

Proceeding from the kinds of custom duties resulted above classifications, it is possible to tell, that applied now in the state-participants of Customs union ETT is the general, difficult, conventional, import custom duties. Tariffs of the export customs duties are established by member states of the Customs union independently.

Let's notice, that customs-tariff regulation should not be confused to customs regulation. The last is wider category including besides customs-tariff regulation, also customs procedures, the customs control, responsibility for

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Infringement of the customs legislation etc. [91]

In our opinion, the mechanism of customs-tariff regulation in the conditions of the customs union assumes presence of following elements:

1) uniform bodies of customs-tariff regulation, obrazuemyh on nadnatsionalnom level;

2) custom duties, and also other sources of legal regulation of an order of an establishment, introduction and collection of the customs duties;

3) is standard established obligatory elements of legal structure of the customs duties;

4) privileges on payment of the customs duties;

5) ways of distribution of the customs duties between the Customs union state-participants.

It is represented, that the specified elements are sufficient for the characteristic of the mechanism of customs-tariff regulation in this connection further we will concentrate our attention to studying of the given components of customs-tariff regulation.

Here it is necessary to tell some words about concept tamozhennotarifnogo regulations. According to item 24 of item 2 of the Federal act from 08.12.2003 № 164-FZ «About bases of state regulation of the foreign trade activity» [92] under customs-tariff regulation it is necessary to understand a method of state regulation of foreign trade in the goods, carried out by application of the import and export customs duties.

In our opinion, the made definition not to the full corresponds to essence of customs-tariff regulation as does not reflect basic elements of the mechanism of customs-tariff regulation and its purpose. It is possible to tell, that legal definition too simplifies understanding of customs-tariff regulation.

Unfortunately, the majority of scientists adhere to legislatively fixed definition. Therefore, to give more capacious concept of a considered category to us it is obviously necessary to address to other, not less important question standing in a science of the financial right - a definition problem of "currency regulation». At first sight the given categories have only one similarity - presence of a word "regulation" - however at more close examination, it becomes clear, that it is far not so.

Now in the currency legislation there is no legally a fixed concept of currency regulation. This, apparently, the minus actually has given the chance for set development doktrinalnyh positions which in a certain measure meet a legislation lack. Besides, customs-tariff regulation is only one of directions of state regulation of foreign trade activities which includes as well currency regulation. Thus, the analysis developed in a science of the financial right of definitions of currency regulation can be rather useful to our research.

For example, JA.M.Falkovsky suggests to understand as currency regulation a complex of the measures which are carried out by the state bodies, with a view of: [93]

Creations and maintenance of functioning of bodies of currency regulation, bodies and agents of exchange control;

Establishments and realisations of a certain order of carrying out of operations with currency values in the internal currency market, an order of moving of currency values for state limits on its territory from abroad and a mode of realisation of foreign investments;

Maintenance and protection of the property right to currency values;

Regulations of international payments;

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Etc.

Plus of such approach consists that the author allocates components of currency regulation, a minus - absence of the definition.

I.V.Hamenushko suggests to consider currency regulation in wide and narrow sense. So, in its opinion:

1) in a broad sense currency regulation can be defined as set of the economic and legal actions spent by the state with a view of protection of national currency;

2) currency regulation in its narrow, especially the jural significance is a special legal regime of fulfilment of currency transactions at which the circle of subjects of currency transactions is not limited, but the system of exchange restrictions and measures of exchange control [94 [95] operates.

N.M.Artyomov defines currency regulation as «following of current and strategic problems of the state, as subject of the world economy, purposeful influence on participants of the currency relations, expressed in an establishment at legislative level of system of the exchange restrictions directed on achievement of the purposes of the spent currency policy» [96]. Thus, the author specifies in a main objective of currency regulation - achievement of the purposes of a currency policy of the state. Similar definition gives I.I. Drivers in which opinion, currency regulation «represents the activity directed on realisation of the currency policy of the state and

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Ordering of currency relations.

Thus, in our opinion, customs-tariff regulation can be defined as set of measures of state regulation of the foreign trade activities, obligatory in standard fastening obligatory and facultative elements of import, export and other customs duties, principles and an order of their distribution between the state-participants of Customs union EvrAzEs, and also fastenings of legal bases of functioning of bodies of customs-tariff regulation with a view of protection of internal manufacturers, financial maintenance and creation of conditions for the further integration of the state-participants of Customs union EvrAzEs.

The modern system of customs-tariff regulation in the Russian Federation is in many respects caused by participation of our country in the international organisations, and first of all the Customs union and the WTO. We believe, that our research will be incomplete without consideration of questions of the customs-tariff regulation connected with participation of Russia in the WTO.

The first demand for the introduction in GATT/VTO has been made by the Soviet Government in 1988. The specified demand, however, has not been satisfied and in 1990 of the USSR has received the status of the observer in ГАТТ-47 which has passed as assignment to the Russian Federation. In the given quality Russia has met the Uruguayan round in which course GATT it has been transformed to the World Trade Organization. In spite of the fact that Russia the first of the countries of the former USSR has received the status of the observer [97 [98] (automatically), process of the introduction of our country in the WTO was tightened more than for 20 years. To us in the WTO Armenia (February, 2003), Georgia (June, 2000), Kirghizia (December, 1998), Moldova (July, 2001), Ukraine (May, 2008), Lithuania (May, 2001), Latvia (February, 1999), Estonia (November, 1999) have been accepted.

For negotiations about the introduction of the Russian Federation into the WTO the various working commissions were formed:

- Since 1993 the Interdepartmental commission on GATT [99] was engaged in this question;

- In 1997 the Commission of the Government of the Russian Federation concerning the WTO [100] has been formed;

- Since 2004 - the Commission of the Government of the Russian Federation concerning the WTO and interaction of Russia with the Organization of economic cooperation and development [101];

- Since 2010 - the Governmental commission on economic development and integration [102 [103].

As V.M.Shumilov, «all these years Russia while there were negotiations marks, should adhere to WTO rules, as a matter of fact having refused from independent regulation of foreign trade, not receiving instead of benefits and the rights of the participant of the WTO». In the course of negotiations the diversified were put forward (sometimes by nothing proved) requirements. For example, EU demanded cancellation of the export customs duties on oil and gas, liquidation of gas monopoly in our country, and also free transit of foreign energy carriers on the Russian pipeline system. Thus, extremely strong pressure was put upon the Russian Federation for the purpose of decrease in competitiveness of our country on the international foreign trade arena, and also receptions of economic advantages by other members of the WTO to the detriment of national interests of Russia.

Nevertheless, 16 - the Report of Working group on joining of the Russian Federation to the World Trade Organization [104] on November, 17th, 2011 has been accepted. The specified document became a basis for the future Report on joining of Russia to the WTO. As admits the Report, «from the moment of application about joining to GATT, and subsequently to the WTO, the Russian Federation has carried out unprecedented reforming of economy, gradually passing of laws and other standard legal acts corresponding to multilateral rules and positions of the WTO. The given process, first of all, is directed on creation of conditions for dynamical market economy in the Russian Federation based on stable and predicted legislative base, capable to provide long-term economic growth and growth of a standard of living and well-being of the population, and also modernisation of industrial potential of the Russian Federation and its international competitiveness» [105].

The report on joining of the Russian Federation to the Marrakeshsky agreement on establishment of the World Trade Organization from April, 15th, 1994 [106] (further - the Report) has been signed on December, 16th, 2011 on passed in Geneva Ministerial conference of the WTO. The report has become effective on August, 22nd, 2012 therefore Russia became 156 member of the WTO.

One of the basic directions of activity GATT/VTO is decrease in custom duties. As otmechet G.K.Dmitriev, «it is primary

International trade liberalisation on which way there were a various sort the barriers established in the national legislation or practice of the various states was purpose GATT of 1947. One of such barriers - custom duties. Custom duties have been legalised as a method of protection of the national market, but the obligation of the states on their decrease was thus fixed... The Same obligation has entered in GATT 1994 as a part of the Marrakeshsky agreement. It is formulated in the form of the maximum average level of customs taxation - 3,8 % ».

Joining of Russia to the WTO also has demanded considerable concessions concerning customs-tariff regulation. So, the Russian Federation has incurred the obligation on systematic decrease in tariff rates of the import customs duties concerning several hundreds positions of the commodity nomenclature. The full inventory is resulted regarding the first «List CLXV - the Russian Federation», entering into the Appendix 1 in the Report. Concerning the import goods it is provided two lists (Section):

- The first section defines procedure of decrease in rates of the import customs duties concerning the Agricultural goods;

- The second section contains the list and rules of decrease in the customs duties concerning the other imported goods.

As an example of change of tariff rates after joining of Russia to the WTO it is possible to result rates on following kinds of the goods:

- Grain - the rate has decreased about 15, 1 % to 10, 6 %;

- Seeds, fats, oils - from 9,1 % to 7,1 %;

- Dairy production - about 19, 8 % to 14, 4 %;

- Aluminium - about 12, 3 % to 9, 6 %;

- Chemical production - about 5, 5 % to 5, 2 %. [107 [108]

Besides, after joining of the Russian Federation to the WTO there were essential changes in import structure:

Agricultural production:

- Sugar import has increased by 53 %, pork - on 33 %, beef - on 19 %, dairy products - on 14, 4 %;

- Import of a fillet fish - on 19 %, grains - on 11 %, meat a bird has decreased

- On 5 %;

The other goods:

- Import has increased: railway locomotives - on 80 %, a clap

- On 23 %, jersey - on 19 %, soap and washing-up liquids - on 12 %

- Import has decreased: vessels and floating means - on 62 %, chemical threads - on 8 %, clothes - on 5 % [109].

Besides, according to the Part V «List CLXV - the Russian Federation» Russia has incurred the obligation not to increase export duties or to reduce or cancel them according to the schedule resulted in a given part and not to enter and not to increase them over the level specified in the given schedule, except for the cases provided by positions GATT 1994. Cancellation of the export customs duties has concerned such goods as seafood, spirit, sulphur, cement, wood, paper production, precious and not precious metals, etc.

The question about applied ETT kinds of rates of the customs duties became one more problem at carrying out of negotiations about a Russia's accession to the World Trade Organization. The custom duties operating on that moment included 11170 tariff lines, thus 9208 tariff lines were assessed with the ad valorem rate, 216 - specific and 1746 - combined. Thus, overwhelming majority of tariff lines were assessed with the ad valorem rate.

Level of ad valorem and specific rates in general fluctuated in a range from 0 to 30 percent [110].

Nevertheless, during negotiations the remark on necessity of replacement of the combined and specific customs duties on ad valorem after joining of Russia to the WTO has been stated. According to separate members, it is necessary to make for «increases

transparentnosti and decrease in level of distortion of trade »[111]. On this remark our representative has noticed, that ETT provides similar effective rates for ad valorem and specific alternative rates of the combined rates of duties. Besides, Russia has incurred the obligation on maintenance of that observance, that the ad valorem equivalent of a specific part of the duty for each tariff line, calculated on the basis of average customs cost, will not exceed the ad valorem part of the duty established for the corresponding tariff line in« List CLXV - the Russian Federation ». Thus Russia has accepted such obligation not only concerning itself, but also« competent bodies of the Customs union »[112 [113].

According to the accepted obligations the Russian Federation or competent bodies of the Customs union annually define necessity of decrease in the applied specific rate of the duty for that maintenance, that it does not exceed level of an ad valorem part of the applied duty. Russia also has assumed liability to inform on results of such calculations of members of the WTO, thus:

- In case of need decrease in a firm part of the combined duty, such decrease is made automatically since January, 1st of the year following after year in which calculations are made;

- The applied duty will not exceed the connected rate [114] combined duties;

- In a case if after the made decrease the firm part of the combined duty becomes much less than its ad valorem part, the Russian Federation reserves the right to itself for ever to change a duty format on purely ad valorem at the level corresponding to connected level for the given tariff line.

The accepted obligations concerning quantitative restrictions have great value also. According to item 1 of item XI GATT any of Contracting parties does not establish or does not keep on import of any goods from territory of other Contracting party or export or sale for export of any goods intended for territory of other Contracting party, any prohibitions or restrictions to any form (quotas, import or export licences, other measures, except duties, taxes or other gathering).

The given interdiction for introduction of quantitative restrictions does not extend only on:

a) prohibitions or the restrictions of export temporarily applied to prevention or easing of consequences of a critical lack of the foodstuffs or other goods, having essential value for the exporting Contracting party;

b) prohibitions or the import and export restrictions, necessary in connection with application of standards or rules of classification, sorting and sale of the raw goods in international trade;

c) restrictions of import of any agricultural goods or the products of fishery imported in any kind, necessary for realisation of the governmental measures [115].

Besides, on the basis of item 1 of item XII GATT the interdiction for quantitative restrictions does not extend on the restrictions entered for maintenance of the balance of payments at observance of requirements of given article.

Being based on it Russia has incurred the obligation on cancellation of quotas, interdictions, permissions, requirements of preliminary approval, requirements on licensing and other quantitative restrictions for import, in a case if they contradict positions of the Agreement of the WTO. Also our country was obliged not to enter further similar measures [116].

Besides it Russia was obliged:

- Uniformly to apply positions of the Agreement of the WTO in all territory of the Russian Federation, including the regions involved in frontier trade, the special economic areas and other zones in which special modes concerning tariffs can be established, taxes and regulation;

- To correspond to the procedures of import licensing accepted in the WTO [117];

- To provide an order of coming into force of the decisions containing customs measures, accepted to execute the Agreement on application of article VII ГАТТ-94 (Agreements by a customs estimation). The specified decisions cannot become effective before their official publication;

- To bring into accord with item V ГАТТ-94 gathering for transit rail transportation;

- To refuse state regulation of wholesale prices for gas, in communication than the Russian manufacturers of natural gas will defray expenses and profit within the limits of usual business dealing;

- Not to apply the registration requirements shown to legal bodies and individual businessmen (both foreign, and domestic) as means of restriction of their participation in import and export operations not to do the specified requirements more burdensome than it is necessary, will not do distinctions at registration between Russian and foreign persons;

- To give tariff withdrawals concerning the equipment for use in space on the basis of a most favoured nation treatment principle;

- Not to mete by means of auctions the tariff quotas applied in the Russian Federation both competent body of the Customs union, and the state bodies of the Russian Federation;

- To apply a mode of import tariff quotas according to GATT - 94 and other agreements of the WTO, without dependence from its application by the authorised bodies of the Customs union or public authorities of the Russian Federation;

- To review the maximum size of gathering for customs registration and to establish lower rates of the specified gathering in case of use of the electronic declaration;

- Other obligations listed in item 1450 of the Report.

Finishing consideration of system of customs-tariff regulation in the Russian Federation and influences on the given system of the obligations accepted by our country within the limits of the international organisations, it would be desirable to pay attention to one fact. During negotiating on a Russia's accession to the World Trade Organization some members of the given organisation have paid attention that of the purpose of customs-tariff regulation provided in subitem 2, 3 and 4 items 3 of item 1 of the Agreement about ETT (maintenance of a rational parity of export and import of the goods on the uniform customs territory of the states of the Parties; creation of conditions for progressive changes in structure of manufacture and consumption of the goods in the Customs union; protection of economy of the Customs union against adverse influence of a foreign competition) can be used for introduction of the WTO of tariff restrictions of import mismatching requirements or export. On it the Russian Federation has confirmed, that she and the authorised bodies of the Customs union from the date of joining of the Russian Federation to the WTO will apply the tariff measures corresponding to requirements of the WTO. Thus, the Russia's accession to the World Trade Organization has affected all system of customs-tariff regulation of the Customs union, and also has led to acceptance by Russia of obligations concerning the third parties (Belarus, Kazakhstan and the Customs union as a whole) on observance of WTO agreements by them.

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A source: Alferev Timur Pavlovich. FINANCIAL AND LEGAL REGULATION OF CUSTOMS TARIFF ACTIVITY AS A SOURCE OF THE FORMATION OF THE BUDGET OF THE RUSSIAN FEDERATION Thesis for the degree of candidate of legal sciences. Moscow 2014. 2014

More on topic § 1. Concept of custom duties and customs-tariff regulation:

  1. 2.1. Custom charges for fulfilment of the actions connected with release of the goods (custom charges for customs operations): features of financially-legal regulation
  2. the Chapter III. Customs-tariff regulation in the conditions of the Customs union
  3. the Chapter II. Financially-legal regulation of customs-tariff relations
  4. clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty as means of maintenance of realisation of functions of the customs duties
  5. Formation of financially-legal regulation of clearing of payment of the customs duties concerning the Russian Courts of Admiralty
  6. custom charges in system of customs payments
  7. monitoring system reform behind foreign economic relations (customs tariff policy, an exchange control)
  8. 2.2. Actual aspects of an order of calculation, payment and collection of custom charges for customs support
  9. § 2. Legal nature of the customs duties
  10. § 2. The Customs duties as the budgetary income
  11. custom charges: concept and the legal nature
  12. § 2. Legal regulation of the mechanism of distribution of customs payments in the Customs union
  13. the export customs duties on petroleum.
  14. legal regulation of passage of customs service by employees and federal civil servants of customs bodies of the Russian Federation.