When the export of goods outside the customs border of the Russian Federation is required, export or export duties must be paid. This article will tell you who sets the rates of duties, we will understand the rules for calculating them and the size of rates on exported goods, we will talk about benefits and quotas.
Export customs duties are a type of duties paid upon the export of goods. Such fees replenish the country's budget and give impetus to exports, which is their main function. Export customs duties are quite rare in the world, unlike import ones. Export collection is usually a temporary phenomenon, designed to manipulate the country's trade balances. Fees are imposed for the transportation of antiques, items of value in the field of art, as well as for certain types of raw materials.
In other countries
The rates of export customs duties at customs are fixed by the governments of those countries that are members of the so-called Eurasian Economic Union. They are especially characteristic of monopolistic countries whose economies are based on a specific resource. In India, for example, tea is subject to export duties, while in Brazil coffee falls under this category. Thus, a balance is created between the domestic and foreign markets, which eliminates the shortage of goods in the country. Export duties also help reduce bulk exports of raw materials from the country. The customs code of the union defines the rules for calculating duties. If an extraordinary situation arises that is not provided for by the Customs Code, the calculation takes place in accordance with the current legislation of the country.
Seasonal Fees
For a number of goods for export, seasonal export customs duties are provided, which are valid for no more than six months. They are especially relevant in the agricultural sector. During the seasonal duty period, base rates are not used. Such measures regulate the balance of the domestic and foreign markets, for example during the harvest season.
History of Export Duties
The very concept of export customs duties is first mentioned in the law on customs tariffs. Prior to this, there were tariffs on export trade and they were valid for a small group of goods whose export was undesirable for the USSR. Since then, export duties have been canceled and re-introduced several times. However, export duties have always been a large part of the customs duties of the country. The main raw material subject to export duties is oil. It was introduced in 1992. The duty rate then rose, then fell, and from 1996 to 1999 it was completely canceled with a subsequent increase in the excise rate.
Since 1999, the rate is directly dependent on the global cost of oil. Due to the constant increase in ad valorem duty on oil since 2002, it was decided to calculate the rate by a specific method for the number of tons. Since June 2009, the oil rate has been calculated monthly and is based on world prices for raw materials.
On average, from 2005 to 2011, the average annual duty rate increased from $ 130 to $ 409.
When is the duty not charged?
Export duty is not charged in the following cases:
1. If the Russian legislation does not provide for the collection of duties on exported goods, that is, when these goods are free from customs duties. A list of such goods is prescribed in the law on customs tariffs.
2. If exported goods are in a certain customs regime, namely: transit, processing of goods on and outside the customs territory or in case of refusal of goods in state favor.
If the goods are placed in a temporary export regime, the organization is fully or partially exempted from customs duties. In the decree of the Government of the Russian Federation of 2000, cases of the complete removal of customs duties are prescribed.
Are there any benefits for the application of export customs duties?
Privileges
The law of the Russian Federation provides benefits for those to whom an export duty has been accrued. This may be a reduction in the rate provided for this type of raw material, or a full exemption from payment of the duty, as well as a partial or full refund of the already made duty. Export duties are not imposed on goods intended for Russian fishing vessels. Humanitarian aid, goods for outer space, oil and gas products from new fields on the high seas are also exempted from calculating export duties of the customs union.
Quotas are granted to most-favored nation states (MFNs). In addition to the other provisions mentioned above, benefits may be targeted. If the intended purpose of the cargo is violated, then the quota is removed. Quotas must not contradict the direct purpose of the duty. Excessive quotas are not allowed. This can lead to a reduction in the country's budget.
The Russian government also provides benefits for exporters of goods allocated for the construction of facilities aimed at further investment cooperation with other countries, or those goods that are exported for state purposes.
Consider what are the rates of export customs duties?
Calculation of export duty
The size of the export duty depends on the customs value of the goods. The cost is calculated on the basis of the rules prescribed in the decree of the Government in 2006. There are five methods for calculating customs value:
1. By the amount of the transaction with exported goods. This is the most common method of calculating customs value. The customs value is determined by adding up the price paid for the goods (the amount that the foreign buyer has paid or will pay for the goods) and additional costs (payment for the services of an intermediary, the cost of packaging, raw materials, tools, dies for the manufacture of goods, etc.). Additional costs also include the use of objects that are intellectual property. So it is considered, for example, export customs duty on petroleum products.
2. By the amount of the transaction with similar goods. This is the amount paid when purchasing a product that is identical to the one presented at the moment, but which was involved in the export at the same time or near the time. Identical goods are called identical in physical description and quality, as well as reputation. Products produced in different countries cannot be called identical. To determine the customs value of similar goods, the value of the sold in the same wholesale or retail option, in the same quantity of goods as the estimated one, is taken. If no analogues are found, then a different sale option or a different quantity of goods is taken. If data on identical transactions are not available, then this method of calculating the cost is not suitable.
3. By the amount of the transaction with similar goods. Similar or homogeneous goods are called similar in characteristics and constituent goods, performing the same functions, with the ability to interchange. The principle of calculation is the same as in the case of identical goods.
4. By addition. To determine the customs value using this method, you need to summarize the following data: expenses for the manufacture or purchase of materials, for the production of goods, as well as income, expenses of a commercial and management plan.
5. The backup method. This method provides for certain concessions in calculating the customs value of the goods by the above methods.
Among other things, you can offer your own method of calculating the customs value of the exported goods. The main thing is that this method does not conflict with the rules provided for by the Customs Code.
Bid Types
At what rates are export customs duties paid? To calculate the customs value, you must be aware of the current rates for exported goods.They vary depending on the type of cargo. There are three main types of rates, which differ by the calculation method and may be different for the same product.
1. The ad valorem rate is based on the value of goods for export. It varies depending on the price of the product, as it represents a percentage of the cost. When using this type of rates, the customs value of the goods is checked with the utmost care. Sometimes cost adjustments are also applied.
2. Specific rate. It does not depend on the customs value, unlike the previous type. The rate is fixed and is a fee for the export of a quantity of goods from the country. A striking example of the use of a specific rate are the rates of export customs duties on crude oil. The cost of the latter is constantly changing, and the rate at customs remains the same.
3. The combined rate. It includes the two previous types of bets. That is, it is calculated both taking into account the customs value, and taking into account the quantity of exported goods. When calculating the rate, one of two types or their sum (cumulative combined rate) can be taken into account.
There are other types of export customs duty rates of the Russian Federation:
1. Seasonal (it was mentioned at the beginning of the article).
2. Antidumping. It primarily affects imports and protects the domestic market for goods.
3. Compensation. It applies to goods produced using state. subsidies.
Customs rates are set only by the government. The customs authorities are not entitled to make any changes to the calculation of rates.
Export customs duties (for crude oil, for example) can be calculated at an ad valorem rate by multiplying the customs value by the percentage rate. At a specific rate, the tax base (in money per unit weight) is multiplied by the rate. In the case of using a combined rate, the cost of the duty at an ad valorem and specific rate is separately calculated and the largest of them is taken.
Checked declared value
Customs exercises control over the value of goods both when filling out a declaration and after the goods enter the market. Individuals transporting goods for their own needs, not related to business, should not be inspected. Customs control may consist in checking the submitted documents and information, inspecting the goods and their transport and verbally interviewing.
Customs Control Tasks
The tasks pursued by customs control include:
1. Lawful movement of goods across the border.
2. Prevention of illegal movement of goods abroad.
3. Prevention of the movement of goods without proper documentation over the border.
When filling out the declaration, it is checked whether the method of calculating the customs value and its structure was chosen correctly, the documents attached to the declaration are checked, and the reliability of the information provided is checked using the risk management system.
Decision
As a result of the audit, the customs officer makes a specific decision:
1. Customs value is accepted unchanged.
2. Additional information is requested, the procedure and method for calculating the customs value for the declared goods are specified. It may be necessary to provide constituent documents, invoices and contracts, insurance documents.
3. The cost is adjusted.
If the customs officer cannot establish the reason for the incorrect calculation of the value of the export customs duty for oil, then it must be accepted without changes. Clarification will be required if the declarant provided irrelevant or inaccurate information or if it is not enough to make a decision. 
For this purpose, the customs officer has the right:
1. Make a request for additional information from the declarant.At the same time, the time allotted for this action is not more than 45 days from the submission of the declaration.
2. Obtain explanations from the declarant on the terms of sale of the goods, which may affect its value. This also includes information about the reputation and quality of the goods.
Import and export customs duties are of interest to many.
It is worth noting that customs officers have no right to unreasonably demand the provision of information that is not related to the calculation of the customs value of the goods. After providing all the requested information no later than one business day, a decision is made. Either the declaration is accepted in the declared form, or cost adjustments are made, by calculation using a different method.
If the declarant was unable to submit all the necessary documents within the time period established by the customs authority, the decision is made on the basis of existing documents and not always in favor of the applicant. The decision to adjust the value can be appealed within three months from the date of adoption within the framework provided for by Russian law. But in order to avoid lengthy litigation, it is better to correctly and timely indicate the customs value.
We examined how export customs duties are calculated.