The introduction of import duties is one of the means of government influence on the economy. The duty can be set as a fixed fee for each unit of goods imported from abroad or as a percentage of its price. An import duty affects not only the market conditions of the goods subject to it, but also the economy of the entire country, since all markets are in close interaction.

Partial analysis. Let us first abstract from the interaction of the market for a good subject to an import duty with other markets.

If a country consumes an insignificant part of the world production of some good, then the volume of its supply from abroad can be considered completely elastic in price both before and after the introduction of a duty (the supply schedule of a good from abroad is a straight line, parallel to the x-axis). The consequences of introducing an import duty in this case are illustrated in Fig. 10.19. The intersection of the domestic supply and demand curves ( S And D) determines the equilibrium combination R 2 , Q 2 in a closed economy. Let the world market price for a given good be equal to R 0 and can be imported into the country duty free. Then the price on the domestic market will also drop to R 0 . In this case, the volume of domestic supply is equal to Q 0, and the volume of demand is Q 4 . Difference Q 4 - Q 0 is closed by import.

If each unit of imported goods is subject to a duty of t den. units, then its price will increase from R 0 to R 1 = R 0 + t and this will cause the following consequences:

1) domestic production protection effect: the volume of domestic supply will increase from Q 0 to Q 1 ;
2) consumption effect: Domestic consumption will decline from Q 4 to Q 3 ;
3) foreign trade effect: import volume will decrease by ( Q 1 - Q 0) + (Q 4 - Q 3);
4) balance of payments effect: imports in value terms will decrease by [( Q 1 - Q 0) + (Q 4 - Q 3)]P 0 ;
5) effect of customs duties: the amount of duties collected will increase by ( Q 3 - Q 1)·( P 1 - P 0);
6) redistribution effect: producer surplus will increase by area P 0 abP 1, and consumer surplus will decrease by area P 0 mnP 1 ;
7) economic loss effect: the difference between the losses of consumers and the gains of producers, reduced by duties, represents the net losses of society, equal to the sum of the areas of the triangles abc And mnd.

Thus, producers and the state benefit from the introduction of duties, while consumers lose; in general, the introduction of a duty on a product whose import volume is completely price elastic is accompanied by a net loss to society.

The consequences of introducing an import duty are even more varied when the price elasticity of imports is imperfect, i.e. in cases where the volume of supply of a product from abroad increases only as its price increases. This situation is shown graphically in Fig. 10.20.

With duty-free trade, goods in both countries will be sold at a price P 0, which ensures equality of the volume of exports from the country IN volume of imports into the country A. If the country A will levy a duty on each imported unit of goods in the amount of t den. units, then instead of a straight price line P 0 P 0 a broken price line will appear P 1 FHP 2. It reflects the fact that after the introduction of a duty, the price of a good in country A is higher than its price in country B by t = FH den. units At the same time, due to the appropriate location of the broken price line above the x-axis, the changed volumes of exports and imports are still equal to each other ( Q ex = Q im).

As in the previous case, the introduction of a duty causes the seven effects listed above. But now the net loss to society, represented by the sum of the areas of the two shaded triangles, is opposed by the gain from the reduction in the price of imported products, represented by the area of ​​the shaded rectangle:
(P 0 - P 0)Q ex.

This is a win for the country A is a loss for the country's producers IN. Therefore, when the volume of imports is not perfectly price elastic, then part of the tariff imposed by one country is passed on to the producers of another country. In such a situation, the country A can find the optimal fee that maximizes the difference between the area of ​​the shaded rectangle and the sum of the areas of the two shaded triangles. The amount of gain obtained in this way depends on the elasticity of supply and demand in each country (on the slopes of the curves S And D in the vicinity of the equilibrium point). The country imposing the tariff benefits the more the more elastic its supply and demand are and the less elastic they are abroad.

Transfer of monopoly profits. If in both countries the economy is conducted in conditions of perfect competition, then the introduction of an import duty, including the optimal one for one of the countries, violates the Pareto-efficient state of the world economy: the market price of a good turns out to be higher than the marginal cost of its production. On this basis, proponents of free trade oppose the imposition of tariffs. However, their arguments become groundless in conditions of imperfect competition, when equality is not satisfied even in the absence of duties R = MS.

If the supplier of imported products is a monopolist, then by introducing an import duty, the importing country can withdraw part of the profit of the foreign monopoly. Let's turn to Fig. 10.21.

In duty-free trade, the monopoly will offer Q 0 units products by price P 0, since this combination provides her with maximum profit ( MS = M.R.). If for each unit of product sold abroad you have to pay a duty of t den. units, then for a monopoly the demand curve will shift downward by a distance t (D D"), since for any sales volume its average revenue will decrease by t den. units In this case, the monopoly will reduce the quantity supplied to Q 1, and the price is up to P 1 . But for consumers the price will increase to P 2 = P 1 + t. As a result, consumer surplus will be reduced by an area P 0 baP 2, and the amount of duties received by the state is represented by the area P 2 adP 1 . The latter consists of two terms: part of the loss of consumer surplus - area P 2 acP 0 and part of the profit of a foreign monopoly - area P 0 CDP 1 . The optimal duty rate in this case is determined by maximizing the difference between the areas of the rectangle P 0 CDP 1 and triangle abc.

A similar redistribution of profits through the introduction of import duties can be carried out under conditions of oligopoly in the domestic market.

Let us assume that in the market for a certain good there are only two sellers: one domestic and one foreign firm. Each of them strives for maximum profit and determines the volume of its supply, assuming the volume of its competitor’s supply is given (Cournot duopoly model). Industry demand is represented by the line D 2 in Fig. 10.22.

Rice. 10.22. Reaction line of a domestic company

When a domestic firm is the only seller in this market, then, in order to maximize profits, it offers Q 2 units by price P 2. If a foreign company sells on the domestic market, e.g. Q 2 - Q" units of production, then the demand curve for the products of the domestic firm shifts down to the position D 1 . On this demand curve, the domestic firm will choose the combination Q 1 , P 1 corresponding to the intersection MS And M.R. 1 . The joint offer of both companies will fully satisfy the demand at a price P 1 equal Q 3. When will a foreign company offer Q 2 units products, then the demand curve for the domestic firm's products will take the position D 0 and it will only release Q 0 units In this case, the joint proposal will be Q 4 and the price will drop to P 0 . By connecting all the points representing the combinations chosen by the domestic firm Q,P, we get a direct response to the competitor’s behavior - a direct R.

For greater clarity of further analysis, we will remove from Fig. 10.22 demand curves D 0 and D 1 with their corresponding marginal revenue curves and add the average cost curve of the domestic firm; it will turn out to be rice. 10.23.

Let us assume that in the initial state the price is equal to P 0 . At this price, the output of the domestic firm is equal to Q 0, and foreign Q 4 - Q 0 . Let, with the introduction of an import duty, the price on the domestic market increase to P 1 . Then the quantity supplied by the foreign firm will decrease by Q 4 - Q 3 units, and the domestic company will increase by Q 1 - Q 0 . As a result of the price increase, consumer surplus will be reduced by an area P 0 E 0 E 1 P 1, and the profit of the domestic firm will increase from amkP 0 to bglP 1 . In the overall increase in profit of a domestic company, two components are noteworthy: 1) area angb- the result of a decrease in average costs as output expands (shifting part of the fixed costs to a foreign company); 2) the area of ​​the shaded rectangle is the result of the transfer of part of the profit of a foreign company.

If the difference between the increase in the profit of a domestic firm and the decrease in consumer surplus is positive, then the import duty increases the welfare of the country.

State budget revenues are generated mainly from taxes and customs duties. Customs duties are a type of indirect taxes on imported, export and transit goods, which are levied by the customs authorities of a given country when goods enter its customs territory or when goods are exported abroad. The rates of customs duties are established by legislative and regulatory acts. Collection of mandatory customs duties established by the state is the responsibility of the customs service.
The emergence of customs business dates back to the most ancient times of Russian history and has existed for at least a thousand years.
The history of customs in Russia dates back to the times of Ancient Rus' and is directly related to the emergence of trade exchange and the emergence of a commodity economy.
At the same time, turning to the agreements concluded by Prince Oleg with the Greeks in 907 and 911, it is clear that such elements of customs affairs as the collection of customs duties and customs taxation procedures existed in Rus' even before the adoption of Christianity. Consequently, the formation of customs affairs and, accordingly, the organizational and legal prerequisites for the formation of the primary elements of the legal regime for its provision originate even before the adoption of Christianity in Rus'.
In addition, in Rus' they collected a trade tax (myt or myto) for the transport of goods through outposts, the use of a place designated for trading, for the rental of retail space, or for the patronage provided to merchants and other trading people.
Thus, the period of the end of the 8th-11th centuries can be considered the first historical stage in the emergence of the general outlines of the legal and organizational foundations of the administrative and legal regime for ensuring customs affairs.
The next stage in the formation and development of elements of the customs regime is the XII-XIII centuries. At this time, the disintegration of Kievan Rus into separate principalities occurred and the appearance of borders between them followed, at which customs outposts began to appear, representing the prototype of modern checkpoints across the customs border, and the rulers of the new principalities, for the purpose of personal enrichment, introduced their own rules for collecting customs duties when moving goods. In Ancient Rus', customs duties were divided into travel and trade. For the transportation of goods through external or internal outposts, a toll was charged (“dry” - for transporting goods by land, “water” - for transporting by water). For the right to trade, “zamyt” was charged, for renting a barn – “barn”, for presenting goods at the outpost – “yavka”, for hiring a trading place in the Gostiny Dvor – “gostinoe”, and other customs duties were also levied. There were “horn” and “tether” duties - for tying livestock at the place of trade; “Uzoltsovoye” - for tying the goods with the attachment of customs stamps as a guarantee of its sale only in places where customs signs are installed. The collector of toll duties and taxes was called “mytnik”, and the places where tolls were collected were called “mytnitsa”. Mytnitsa were located either at monasteries or in close proximity to them. Mytny service was non-state, free of charge and honorable.
During the period of feudal fragmentation of the Russian state, foreign trade activities were carried out on the basis of contractual or spiritual charters of the great and appanage princes, which were concluded between individual principalities and cities.
There was no unified system of duties in the principalities. The rates were set by the prince individually and depended on a number of circumstances. However, such measures cannot be considered as a consistent customs policy of the Old Russian state. A unified customs policy began to take shape later, after the formation of the centralized Moscow state in the 16th century.
Only in the middle of the 16th century was the apparatus for collecting duties centralized and customs taxation regulated. Customs legislation is gradually being developed in the state, legal norms regulating the sale and movement of goods are being improved, and financial fees are being tightened.
From about the middle of the 16th century, the apparatus for collecting duties was centralized, and customs taxation was regulated. Customs officers are placed under the protection of the central government.

During the reign of Alexei Mikhailovich Romanov (1645-1676), the formation of new institutions of the Moscow state was completed, the legislative framework was further developed, and customs reform was prepared and then carried out. In 1667, the “New Trade Charter” was prepared and published, which was the completion of the first stage of customs reform in the Russian State and which is considered the first customs tariff in Rus'. The Charter abolished a number of small duties (poduzhnoe, myt, hundredth, thirtieth, tenth, oval, bridge, living room, etc.) they were included in the ruble duty. To facilitate trade relations with Western Europe, a foreign exchange rate for Russia was first established. Goods intended for domestic use were not subject to duty. Numerous disparate customs duties began to merge into a single customs duty. The disappearance of collecting duties in kind indicates an improvement in the activities of the customs itself due to the elimination of the function of selling goods. Customs also performs law enforcement functions. But its main task remains the collection of taxes and other obligatory payments.

Customs duty rates.

Customs duty rates are determined based on several criteria. For example, depending on the country of origin of the goods. For economically underdeveloped countries or countries that are political allies, a preferential customs regime (most favored nation treatment) may be established, and for unfriendly states carrying out terrorist activities or military expansion - an embargo regime, or the introduction of increased customs duties.

Russia has a differentiated customs tariff, in which import duty rates depend on the country of origin of the goods:

• Basic rates apply to goods originating from countries whose trade and political relations with Russia provide for most favored nation treatment (almost all countries supporting foreign trade with Russia) and amount to 100% of those specified in the Customs Tariff;
• If trade and political relations do not provide for such a regime, or the country of origin of the goods is not established, maximum customs duty rates amounting to 200% of those specified in the Customs Tariff;
• Preferential (preferential) rates are applied to goods originating from countries classified as developing. Currently they make up 75% of the base;
• For goods originating from CIS countries, zero customs duty rates.

Depending on the direction of movement of taxable goods, they are distinguished:

Export (export) duties levied on the products of national producers - for example, grain, oil, timber, mineral fertilizers. Duties of this type are introduced to reduce the economic interest in exporting goods abroad and selling them on the domestic market.

In this way, the difference between domestic and external prices for any type of product is equalized and the product is preserved for domestic consumption;

• import (import) duties, which are most widespread in world practice. By introducing import duties, the domestic market is protected from the expansion of foreign producers. In addition to their protectionist function, import duties often function as a luxury tax;
• transit duties, which are levied for the transport of goods through the customs territory of the country, the pumping of oil, gas, and the supply of electricity.

In international practice, several main types of customs duties are used, including:

• Ad valorem- (from the Latin ad valoren - from value) - are determined as a percentage of the customs value of goods. Usually applied to raw materials and food products, for example, 5% of the customs value (see Fig. 2.2). The customs value is declared by the declarant, and the information submitted by him must be based on reliable, quantifiable information. In the Russian Federation, the amount of such duties is established by the government, and the duties are paid into the federal budget.
• Progressive- the customs duty rate varies depending on the value of the taxed goods on the world market. The Russian Federation applies a progressive scale of export customs duties on oil.
• Specific- are established in the form of a specific monetary amount per unit (weight, volume, piece, etc.) of goods. They are applied, as a rule, to finished products; in Russia it is set in euros, for example, 0.5 euros per kilogram;
• Combined- both of the above-mentioned types of rates are used in the calculation, and most often the larger of the calculated amounts is subject to payment. For example, 5% of the customs value, but not less than 0.4 euros per kilogram.

Related information.

Introduction

Modern economic development is characterized by a pronounced trend towards the integration of national economies, the formation of a single world economic complex, the desire to create extensive free trade zones, and increasing the role of international agreements on the exchange of goods and services. A global market is beginning to take shape with uniform rules governing the circulation of both material assets and financial assets. National economies in all countries are becoming open to a certain extent and are being included in the global division of labor and international competition.

In recent years, world trade has been growing faster than global production. The share of services in trade is significantly increasing, the sale of intellectual property is increasing, and the flow of funds between countries is increasing both in the form of capital flows and in the form of loans. Informatization of society and the creation of global information systems make it possible to fully monitor the movement of goods, money and services, exchange rates, and stock values ​​on the scale of global economies. External economic relations have become objectively determined and turned into the most important factor of economic growth. In many countries, they are the ones who determine the state of the national economy, and this trend is intensifying in the future.

The active development of global economic relations has brought to life the need to create new approaches to the development and adoption of effective management decisions on issues of foreign economic activity at both the macro and micro levels. In the system of government bodies for foreign economic activity (FEA), a special role is assigned to the customs service as the most dynamically developing, timely and high-quality service for FEA.

Currently, the role and importance of the customs service in regulating economic activity in Russia is several orders of magnitude higher than in industrialized countries with market economies. In the West, customs policy in a number of areas has already played its historical role, and as a result of constantly increasing economic integration and within the framework of the WTO/GATT, the average level of customs taxation is insignificant - about 3 - 5%. In Russia, on the contrary, at present, the role of tariff regulation of foreign economic activity is increasing, and the import tariff is developing and improving.

Customs tariff regulation and collection of customs duties are two relatively independent and at the same time interconnected “blocks”, two components of modern customs business. The joint consideration of these important institutions of customs affairs is explained by the fact that customs and tariff regulation is the fundamental basis of the financial and economic activities of customs authorities and, therefore, to a decisive extent, the prerequisite and direct legal basis for organizing the collection of customs duties.

The purpose of this course work is to study such an economic category as “customs duties”, to consider the concept of customs duties, their occurrence, and functions.

In accordance with the given goal, the following tasks can be distinguished:

1. Determine the economic meaning of customs duties.

2. Identify the differentiation of customs duties.

3. Give a classification of customs duties.

4. Describe each type of customs duties.

The object of research in this course work is customs duty, and the subject is the economic essence of customs duty.

Chapter 1. Methodology for determining customs duties

1.1. The economic essence of customs duties

With the emergence of the exchange of goods between individual states, a problem arose: what factors determine the economic feasibility of the export and import of certain goods. Initially, the theory of international trade was based on the fact that foreign trade should be carried out in order to accumulate gold in the country. However, it remained theoretically unclear why it was profitable to accumulate gold.

A. Smith showed that in trade between countries it is more profitable to sell goods, the production of which in a given country is carried out at lower costs than in another country, rather than accumulating gold. This theoretical approach was developed by D. Ricardo. He believed that the exchange of goods between countries is carried out in such a way that goods that are produced with relatively higher labor productivity should be exported and goods that are produced in a given country with relatively lower labor productivity should be imported. D. Ricardo's theory of comparative advantage was developed in the 20th century in the theory of excess production factors, from which it follows that it is economically feasible to export goods in the production of which excess factors are mainly used, for example, to export capital-intensive or labor-intensive products. However, this theory has not received sufficient confirmation based on the analysis of foreign trade of various countries.

M. Porter’s theory of foreign trade is based on the position that it is not countries that participate in international trade, but firms that have a certain competitive advantage, which they strive to maintain and develop with the support of the state in the production of competitive, primarily high-tech products. However, from this theory it is not entirely clear what theoretical principles underlie foreign trade. Since M. Porter writes that firms, not countries, compete in the international market, it is necessary to understand how firms create and maintain competitive advantage in order to understand the role of the country in this process.

Various theories of foreign trade were, to a certain extent, true for their time and in the modern world, taking into account specific economic situations. However, the main factor determining the effectiveness of foreign trade is the export of high-tech products. STP is the leading force of socio-economic development. The creation and use of new equipment and technologies provide an economic advantage to a particular country. The development of new machines, equipment, technological processes, and the development of their production require large expenditures of highly qualified labor. An increase in the share of such products in the total volume of production increases the labor intensity of a unit of production; it concentrates more and more highly qualified labor. Developed labor-deficient countries export not capital-intensive, but labor-intensive products, although they are capital surplus.

The export of labor-intensive products, which concentrate highly skilled labor, allows one to obtain certain socio-economic advantages. In exchange for such products, it is possible to import fuel and raw materials a little cheaper, which will be converted into products with high added value. Unlike raw materials, sources of highly skilled labor are renewable, and countries that have a surplus of raw materials are forced to import high-tech products to improve the efficiency of their economies, and become technologically dependent on countries with a high level of development. Thus, in the modern world, countries should strive to export to world markets goods that, based on the expended material and energy resources, concentrate the costs of highly skilled labor to the maximum extent and import fuel, raw materials and other goods with minimal costs of highly skilled labor. This assumes that customs and tariff regulation should contribute to the formation of an effective production structure with an ever-increasing share of products from industries that use highly skilled labor. In Russia, there are all the prerequisites for the restoration and development of the production of modern and high-tech products.

World trade is increasingly being transformed in such a way that developed countries seek to exchange among themselves goods that concentrate highly skilled labor, and in trade with developing and less developed countries to exchange goods that concentrate highly skilled labor to the maximum extent for goods produced with minimal input of highly skilled labor .

Thus, from the theory of foreign trade certain requirements arise in the system of customs duties, which can only be implemented if the latter are developed on the basis of scientifically based provisions, which necessitates an understanding of the economic essence of customs duties.

Customs duty as an economic category appeared at the stage of the emergence of the exchange of labor results between individual state entities, i.e. somewhat later than the categories of price and tax were formed. The emergence of state entities led to the emergence of their right to part of the newly created value necessary to cover the costs of carrying out state functions. These costs were covered by withdrawing part of the newly created value through taxes and customs duties. Thus, initially customs duties served only as a fiscal instrument of the state to replenish its revenues, although they had a deeper impact on economic processes within the state, which was determined by their close connection with prices. As the volume of foreign trade increased and its influence on economic development increased, the role of customs duties as a regulator of the economy increased. However, the economic essence of customs duties remained insufficiently studied.

Currently, there is no clear understanding of the economic essence of customs duties, which is the reason for different approaches to defining the category “customs duty”. Most researchers define customs duty as a tax. The Tax Code of the Russian Federation classifies customs duties as federal fees and taxes. However, the Code does not define the tax category.

In the Law of the Russian Federation “On Customs Tariffs” as amended in 1993 (Article 5), customs duty was defined as a mandatory fee collected by the customs authorities of the Russian Federation when importing goods into the territory of the Russian Federation or exporting goods from this territory, and being an integral condition of such import or export .

The concept of “mandatory contribution” can be considered as the payment of certain amounts for the subsequent receipt of some services, rights, for example, to receive goods after crossing the customs border. From this definition it is completely unclear what is the economic essence of customs duty and how to approach determining its value.

In the Federal Law of November 8, 2005 “On Amendments to the Law of the Russian Federation “On Customs Tariffs””, customs duty is defined as a mandatory payment to the federal budget levied by customs authorities when importing goods into the customs territory of the Russian Federation or when exporting goods from this territory, as well as in other cases established by the customs legislation of the Russian Federation, for the purposes of customs and tariff regulation of foreign trade activities in the economic interests of the Russian Federation.

We can say that the current legislation mixes completely different economic categories, which, of course, has negative consequences for the formation of the tax system and customs tariff.

The tax serves as an economic instrument for the redistribution of income, which is the monetary form of newly created value. As some authors rightly note, customs duties are of a rental nature. It is therefore obvious that tax and customs duties are different economic categories.

1.2. Principles, factors and criteria for the formation of customs duties

Customs duties are used to achieve those goals and solve problems that are set by the country's leadership at certain stages of its socio-economic development. Naturally, at each stage, tactical and strategic goals and objectives are formed and solved.

This implies the most important principle for the formation of customs duties - the principle of scientific validity. Customs duty should be determined on the basis of scientifically based provisions, which objectively reflects its economic reality and allows it to be used to solve assigned problems.

The principle of scientific validity is that when determining customs duties it is necessary to take into account the effect of economic laws. This is, first of all, the law of value, which provides for progressive economic development; disproportions arise and deepen in the exchange of labor results between individual sectors of production, as a result of which individual sectors decline. Ultimately, the system of customs duties must meet the requirements of the law of saving public time and help accelerate the pace of socio-economic development of the country.

In the context of the deepening development of international exchange of labor results, customs duties should contribute to the development of areas of scientific and technological progress and a range of production facilities that allow achieving the set tactical and strategic goals. Therefore, one of the main principles for the formation of customs duties is to take into account the priorities of development and support of national production, allowing to achieve the set tactical and strategic goals. Therefore, one of the main principles for the formation of customs duties is to take into account the priorities of development and support of national production. This principle of formation of customs duties can only be implemented under the conditions of a developed system of development priorities and support for national production. This principle of formation can be implemented only in the conditions of a developed system of priorities for the development of individual industries and industries that should exist and receive further development in the country, specialization in certain areas of scientific and technical policy.

One of the most important principles for the formation of import customs duties is the maintenance of an equally beneficial competitive environment for domestic and foreign producers on the commodity markets of products, the production of which is a priority for the national economy.

When determining the rates of export customs duties, this principle is transformed as follows: to ensure equal profitability of the supply of products for export and the domestic market.

Violation of the principle of formation of customs duties leads to the creation of a shortage of goods in domestic markets and an increase in domestic prices.

One of the principles for establishing customs duties is to take into account the socio-economic consequences of introducing new customs duty rates. Changes in customs duty rates can lead to unprofitability of own production, the closure of enterprises and the release of workers, which is associated with resolving issues of their employment. When considering the criteria for the formation of customs duties, one should proceed from the generally accepted definition of a criterion as a sign on the basis of which production is assessed, determined or classified, a measure of measurement.

The most important criterion for the formation of customs duties is the degree of reliability of the reflection of the difference in the level of national world value of goods, which suggests the use in the formation of customs duties of prices that, to the greatest extent possible, reflect the cost and consumer properties of goods and the use of methods to determine such prices.

An important criterion for the formation of customs duties is the degree of its impact on the economic behavior of exporters, importers and domestic producers. From the point of view of its compliance with the interests of the national economy, this criterion is closely related to the criterion of the reliability of customs duties. Customs duties, which reflect differences in the level of global and national costs to the maximum extent, will most effectively influence the economic behavior of importers, exporters and domestic producers. If the reliability of customs duties is low, then it is difficult to determine to what extent it affects the economic behavior of business entities.

When forming customs duties, it is necessary to take into account the criterion of whether the product has its own production or its absence. This criterion seems to be quite important, since each country must have the composition and structure of production resulting from its geopolitical geo-economic position.

Based on the criterion of the importance of the tasks being solved, customs duties for strategic and tactical purposes can be distinguished. For example, state policy aimed at developing the production of high-tech, knowledge-intensive industries, production necessary to maintain various types of national security, for example technological, food, at an appropriate level, should be supported by strategic customs and tariff regulation.

Strategic customs duties are long-term duties aimed at creating and maintaining an optimal production structure. Tactical duties must take into account changing market conditions.

1.3. Types of customs duties.

Depending on the nature of the conditions for foreign trade in goods, customs duties can be divided into: regular customs duties and special types of customs duties. Regular customs duties are used to regulate foreign trade in normal economic conditions and are reflected in the customs tariff. Special customs duties are applied in case of violations of normal conditions of foreign trade.

A prerequisite for the application of special types of duties is the presence of significant damage to a sector of the Russian economy or the threat of causing it as a result of the import of foreign goods. The definition of the concept of “substantial damage” is contained in the law “On Customs Tariffs” (Article 7). Damage is assessed based on an analysis of the consequences of imports, establishing the causal part between the imports of goods and the national industry.

Depending on the nature of the movement of foreign trade commodity flows, the usual customs duties are on import (import), export (export) and transit.

Import customs duties are applied to imported goods when they are released for domestic consumption. They are the predominant form of tariffs and are used by all countries of the world to protect domestic producers from foreign competition.

Export customs duties are applied to export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in cases of large differences in the level of domestic prices and world market prices for individual goods. In Russia they are used for the export of energy resources and some raw materials.

In the USA, for example, export duties are prohibited by law. They are also not used in other developed countries.

Transit customs duties are used to quickly regulate international trade in seasonal products, primarily agricultural. May be included in the tariff and apply outside the tariff. Typically, their validity period cannot exceed several months per year, and during this period the normal customs tariff on these goods is suspended.

Special types of customs duties are divided into: anti-dumping, countervailing, special customs duties.

Anti-dumping duties are applied when goods are imported into a country at a price lower than their normal price in the exporting country, if such imports harm local producers of such goods or interfere with the organization and expansion of national production of such goods.

Anti-dumping duty is considered as a component of an anti-dumping measure and is levied by customs authorities regardless of the collection of import customs duties.

Countervailing duties are levied on the import of those goods in the production process of which subsidies were directly or indirectly used, if their import causes damage to national producers of such goods. The countervailing duty is a component of countervailing measures and is collected by customs authorities regardless of the collection of import customs duties. A compensatory measure is a measure to neutralize the impact of a specific subsidy of a foreign state (union of foreign states) on a sector of the Russian economy through the introduction of a countervailing duty, including a preliminary countervailing duty, or approval of obligations assumed by the authorized body of the subsidizing state (union of foreign states) or the exporter.

The rate of the countervailing duty should not exceed the amount of the specific subsidy of a foreign state (union of foreign states), calculated per unit of subsidized and exported goods.

Special duties are established for a certain period in cases where a product is imported in such quantities that it causes or threatens to cause serious harm to competing representatives of domestic goods.

Special duty is a duty that is applied when introducing a special protective measure and is levied by the customs authorities of the Russian Federation regardless of the collection of import customs duties. A special protective measure is a measure to limit increased imports into the customs territory of a country by introducing an import quota or a special duty, including a preliminary special duty.

Special types of duties are applied by a country either unilaterally to protect against unfair competition from its trading partners, or as a response to discriminatory and other actions that infringe on the interests of the country. The introduction of special duties is usually preceded by an investigation conducted on behalf of the government by an authorized body. During the investigation process, bilateral negotiations are held, positions are determined, possible explanations for the current situation are considered, and other attempts are made to resolve differences politically. The introduction of a special tariff can be seen as a last resort that countries use when all other means of resolving trade disputes have been exhausted.

A prerequisite for the application of special types of duties is the presence of significant damage to a sector of the Russian economy or the threat of causing it as a result of the import of foreign goods. The definition of the concept of “substantial damage” is contained in the law “On Customs Tariffs” (Article 7). Damage is assessed based on an analysis of the consequences of imports, establishing the causal part between the import of goods and the national industry

Special, anti-dumping and countervailing duties, established in accordance with the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in foreign trade in goods, are established for a certain period and are collected according to the rules provided for by the Labor Code of the Russian Federation for the collection of import customs duties. The same product cannot be subject to both anti-dumping and countervailing duties.

According to the method of collection, there are four types of customs duties: ad valorem, specific, alternative and combined.

Ad valorem rates are calculated as a percentage of the customs value of taxed goods (for example, 15% of the customs value of a car). Ad valorem duties are the simplest way to calculate the monetary value of a duty. They are the most common types of customs duties. In most countries of the world, approximately 90% of the range of imported goods is subject to ad valorem duties.

Specific rates are duties, the amount of which is set in monetary units per unit of taxed goods (20 dollars per ton of cargo, one dollar per liter of wine, etc.). Specific duties are not directly related to the price of the goods and the monetary income from their collection depends only on the volume of imported and exported goods.

The alternative duty rate contains both an ad valorem and a specific duty with a note that the one that produces the greater customs duty is charged (for example, $20 per ton of cargo or 10% of the value of the goods, which is higher).

Combined duty rates combine both types of customs taxation (for example, 15% of the customs value of the goods, but not more than $20 per ton).

It should also be noted the so-called seasonal duty rates. These duty rates are generally applied to agricultural goods in order to protect national production. Their value varies depending on the time of year (for example, 20% of the cost of imported strawberries in July-August and 10% during the rest of the year).

Chapter 2. Economic and trade-political role of customs duties.

2.1. Customs duties in the system of macroeconomic regulators.

The essence of macroeconomic regulation lies in the redistribution of newly created value through economic regulators.

The regulators of macroeconomic processes are, as we know, the most important economic categories, such as price, taxes, wages, credit rates, customs duties, and exchange rates, since through them the results of the labor of commodity producers, owners and hired workers are exchanged, both directly in the production process and exchange, and at the stages of distribution of newly created value.

Customs duty as a regulator mediates the exchange of labor results between domestic and global producers of goods, and this impact is ultimately exercised through the price level for imported and exported domestic products entering the domestic market. When exporting goods, customs duty is used as a regulator in the exchange of labor results between domestic producers and consumers of products on world markets and directly between domestic producers.

Customs duties regulate the level of costs for imported and exported products at the customs border, which affects the formation of price levels in commodity markets, and, accordingly, the level of profitability of domestic producers.

Customs duties should help activate price functions. The price level prevailing on the commodity market, where domestic and imported products are sold, should stimulate domestic producers to produce higher quality products, reduce costs, and increase the technical level of production. In this regard, the policy for establishing customs duties should be subordinated to the solution of those problems that the pricing policy is aimed at, and applied depending on the extent to which price incentives ensure the solution of problems for the development of certain industries.

Thus, the movement of customs duties must be subordinated and synchronized with the movement of prices.

Customs duties are developed and established centrally by the state and, therefore, directly in state economic policy aimed at maintaining and developing some industries and curtailing other industries that seem ineffective. Price formation is liberalized to one degree or another, and here it is important to ensure consistency in the direction of solving socio-economic problems in pricing and customs policies.

Various options are possible for combining the direction of the impact of the value of customs duties on social and economic processes.

As a macroeconomic regulator, customs duties are closely related to the exchange rate of the domestic currency. The magnitude of the deviation of the exchange rate from parity purchasing power significantly stimulates or restrains the foreign trade flow, which strengthens or, conversely, weakens the effect of the customs duty. An increase in the exchange rate of the domestic currency against the dollar or euro reduces ruble costs for importing products and increases their competitiveness in the market, and a fall in the exchange rate increases the level of protection of the domestic market and stimulates exports. Therefore, customs duty rates must be synchronized with changes in the ruble exchange rate.

The amount of customs duty at the disposal of the state represents the additional income that the importer and foreign manufacturer would receive from the sale of cheaper goods on the domestic market of the importing country. At its core, for the importing country, this characterizes the amount of savings in labor costs to meet the country’s needs. Such savings should be aimed at increasing the efficiency of functioning of industries that are not competitive enough, and not withdraw them from the production process for consumption.

The peculiarity of customs duty as an economic regulation is that it contributes to the redistribution of not only newly created value, but also embodied labor contained in fixed and working capital. The establishment of a customs duty below its economically justified level leads to a gradual depreciation of the value of domestic enterprises due to the fact that they become uncompetitive and their technical level decreases. Thus, with a long-term retention of reduced customs duties, productive capital is destroyed, which, as a rule, cannot be transformed into other areas of production due to the specifics of its material composition.

2.2. Customs duty as an economic category

Customs duties, in their economic content and the nature of their actions, relate to cost, market regulators of foreign trade turnover. Customs duty is a tax that is levied when goods are transported across the customs border. Like any tax, a duty increases the price of a product and reduces its competitiveness.

The most noticeable function of customs duties is their pricing role - the creation of a cost barrier that increases the price of imported goods and creates a gap in the level of prices for goods in different countries.

By creating a difference in the prices of specific goods on the world and domestic markets, the duty affects the general price level in the country. It allows national producers to increase the general price level of local goods and receive additional profits. In this case, the duty directly protects domestic prices and profits of national companies. However, strengthening the degree of protection of certain sectors of the economy can be done not only by increasing duties, but also by selectively reducing them, primarily for those goods that are components of manufactured finished products (components, assemblies, components, etc. ., imported from abroad).

This direction of strengthening customs protectionism in modern conditions has increased significantly in connection with the expansion of international trade in semi-finished products, components, assemblies and components between industrialized countries and in connection with the creation of the so-called “global” industrial production.

The mechanism of the influence of duties on prices is complex, and the effectiveness of the duty, and, consequently, the assessment of its effective level, is a question whose answer is multifaceted. The effectiveness of the duty depends significantly on the ratio of prices for goods on the domestic market of the country and on the world market. For example, cars of a comparable type cost $5,000 on the world market and $7,000 in the country. In this case, a duty with a rate of at least 50% will be an effective barrier to the import of foreign cars. A different situation will exist if the price of cars is set at $5,500 on the domestic market and $5,000 on the world market. In this case, a duty of 6-10% may be an effective protectionist barrier. In recent years, the world market has seen a certain convergence in the price levels of goods from different countries, their peculiar leveling, and this in turn has made relatively low duty rates a more effective means of protectionism.

In all countries of the world, duties also perform a fiscal function - customs duties replenish the revenue side of the state budget. From an economic point of view, customs duties are classified as indirect taxes, i.e. taxes that are included in product prices. At the same time, the legal basis and practice of applying customs duties and internal taxes are significantly different. As a rule, taxes are levied on the income of the population. Customs duties are imposed on goods imported or exported.

The tax system is an important element of the financial system of any country, and the various taxes levied should not be discriminatory in relation to foreign goods or their producers. Customs duties, on the contrary, are levied only on foreign goods or, in some cases, only on export goods of the country (export duties). The tax system is a tool for global macroeconomic regulation of the economy. Customs duties are specifically aimed at regulating foreign trade and implementing a country's trade policy in relation to its trading partner.

2.3. Economic consequences of the introduction of customs duties.

A customs duty is an instrument that can cause an increase in the price of imported goods when they are sold on the domestic market. This is the most obvious effect of the introduction of import duties. Thus, import duties represent a kind of markup on the price of imported goods.

If foreign suppliers do not want to reduce selling prices in order to preserve their export market, then the sales prices of imported goods in the domestic market of the country, which were introduced by the duty, will increase. This will lead to a reduction in demand for imported goods and a decrease in the volume of their supply. A decrease in supply will allow enterprises producing similar goods within the country to expand production and sales at the expense of the part of the market that was previously occupied by their foreign competitors (if imported goods and domestically produced goods are equivalent in their consumer properties).

Thanks to this, the domestic market will reach a state of equilibrium at a higher price level than before the introduction of import duties. This will be a price that corresponds to the willingness of some consumers to buy a product at a higher price and the ability of their percentage to expand production at a new price level and the existing level of costs. The maximum price increase will be equal to the import duty. If the price rises above this level, foreign suppliers will be able to expand their sales again, forcing the price down.

As imports fall and domestic production expands, the fall in consumption will be smaller than the fall in imports. Knowing the price elasticity of production and the expected value of the duty, it is possible to estimate the possible gain for producers and the size of the production effect.

Obviously, consumers will suffer from rising prices, who will be forced to reduce consumption while increasing their spending. Some consumers gave up purchasing the product altogether, others incurred costs associated with finding cheaper substitutes, and finally, those who did buy the product at a higher price were forced to limit their consumption of other goods. Consumers call this additional loss the consumption effect. It is important to note that among the consumers who lose from the introduction of duties may be enterprises that use imported equipment or raw materials. The competitiveness of such enterprises will decrease as a result of the introduction of duties.

In addition to the producers of the goods, additional income is received by the state, which acquires another source of funds for the budget in the form of customs duties. The amount of additional budget revenues will be equal to the product of the volume of imports of goods after the introduction of duties and the amount of duties.

If we consider the overall balance of losses and benefits when introducing customs duties, it is obvious that the consumer is in the most unfavorable position. The consumer's losses are always greater than the producers' gains, since they lose from the increase in the value of imported goods and domestically produced goods. The latter benefit from rising prices only for goods produced within the country.

The net losses to the economy when a duty is introduced are equal to the difference between consumer losses and the total gain of producers and the budget and amount to the sum of production and consumer effects.

Thus, a general theoretical analysis based on certain assumptions shows that if we consider the introduction of duties in its pure form, i.e. Regardless of specific economic conditions, trade restrictions always result in losses for the country’s economy as a whole, although its individual industry, protected by customs duties, receives economic gains.

Chapter 3. Differentiation of customs duties

Customs duty is a mandatory payment to the federal budget collected by customs authorities when importing goods into the customs territory of the Russian Federation or exporting goods from this territory, as well as in other cases established by the customs legislation of the Russian Federation, for the purpose of customs and tariff regulation of foreign trade activities in the economic interests of the Russian Federation.

The effectiveness of customs duties can be significantly increased by deepening their differentiation.

Customs duties must take into account differences in production costs and consumer properties of similar domestic and foreign goods. The extent of these differences may vary significantly among individual product groups. Therefore, differentiation of customs duties involves identifying differences in costs and consumer properties of individual goods within their product groups. The degree of these differences will determine the degree of differentiation of customs duties.

Differentiation of customs duties involves the formation of the necessary arrays of information and calculations of domestic prices accepted for determining customs duties in accordance with the product range of foreign economic activity. In some cases, when within a product group designated by an accepted code, for example, a ten-digit code, there are types of products that differ in production conditions, level of costs for them, and degree of priority, customs duties must be differentiated within the accepted HS code. Differentiation of customs duties should be carried out taking into account the following basic principles.

The first principle of differentiation of customs duties can be formulated as ensuring maximization of the degree of differentiation of customs duties, taking into account differences in the costs of production of domestic and imported products and the level of their priority.

The second principle of differentiation of customs duties involves achieving the necessary comparability of data within the analyzed product groups and types of products.

The third principle of differentiation of customs duties involves ensuring their sufficient flexibility and application, taking into account fluctuations in production costs, fluctuations in world prices and other factors.

In the current economic conditions, domestic enterprises are practically deprived of the opportunity to develop and improve the technical level of production and cannot resist foreign manufacturers in competition. Deepening the differentiation of customs duties will slow down the process of reducing the competitiveness of domestic products.

Prices and customs duties are closely dependent on the ruble exchange rate. Increasing differentiation of customs duties allows for a more flexible response to changes. Keeping the exchange rate of the domestic currency as close as possible to its parity purchasing power is one of the important conditions for the country’s effective participation in the international division of labor, which allows us to focus on the real economic efficiency of exports and imports. The deviation of the exchange rate of the domestic currency from its parity purchasing power increases or decreases the efficiency of export-import operations, which do not coincide with real national economic efficiency, the greater the gap in the exchange rate and parity purchasing power of the domestic currency. This does not allow the formation of an effective structure for the export and import of products and leads to significant losses of social labor. Deviations of the exchange rate of the domestic currency from its parity purchasing power and instability of the exchange rate must be taken into account in a timely manner when determining customs duties, which must be revised taking into account differences in the dynamics and level of world and domestic prices.

The deformation of the ongoing economic processes in Russia causes instability and a constant fall in the exchange rate of the ruble in relation to the foreign currencies of developed countries. In conditions of free pricing in a non-competitive environment and the ongoing policy of contracting the money supply, effective demand systematically lags behind price increases, as a result of which production volumes fall, the volume of non-payments increases, the productivity of social labor constantly decreases, and sectors and sectors of the economy are destroyed. Under these conditions, there is no economic interest in investing in production; interest in converting income into foreign currency increases. The state's need for foreign currency to pay off debts also increases the volatility of the ruble exchange rate. The national market for many goods is currently largely formed by imported goods, the costs of which determine the market value of goods, to which the prices of similar domestic goods tend. If at the first stage of economic reforms, the increase in costs of domestic producers was decisively determined by the growth of domestic prices and the ruble-dollar exchange rate, then in this situation, when the Russian economy has significantly transformed, exports raw materials and fuel and consumes manufacturing products, the ruble-dollar exchange rate has increased has a greater impact on the level of domestic prices and production costs, which, in turn, influence price increases.

In the context of a falling ruble exchange rate, prerequisites are created for reducing import duties on certain groups of goods in order to put pressure on domestic producers to curb price increases when their profits begin to exceed the required limits, but this is difficult to do in conditions of highly aggregated customs duty rates.

With the depreciation of the ruble and rising prices for imported goods, and then for domestic goods, with a tight financial and monetary policy, the gap in the growth of prices and incomes accelerates, which, after a short-term increase, causes a more rapid decline in domestic production volumes. Under these conditions, there are no prerequisites for a constant increase in production volumes by domestic producers, who use increased prices for imported products as a factor in increasing prices for their own products. In this situation, a timely reduction in import customs duties makes it possible to strengthen competition in the domestic market and contain the general increase in prices. The crisis in August 1998 clearly showed the need for such a policy, but government agencies turned out to be ill-prepared for such a maneuver due to the lack of a forecast for changes in the economic situation and developed measures to counteract crisis phenomena. As a result, in a number of regions where imports occupied a significant share in meeting social needs, for example in Moscow, prices for domestic food products quickly reached the price level of similar imported goods without any real increase in production volumes.

When calculating export duties, it is very important to correctly determine the level and dynamics of production costs of domestic producers and the level of profitability, which should be calculated at a level that ensures normal operating conditions for enterprises.

If the processes that have developed in the economy continue, the competitiveness of domestic producers will increasingly decrease compared to foreign enterprises. These trends must be taken into account in the implementation of customs policy.

Conclusion

In a market economy, the state regulates foreign trade activities in order to ensure the security of the country and protect national interests. The activities of government bodies to regulate foreign trade activities are carried out in almost all countries of the world, but its scale, forms and methods, specific goals and objectives are determined by each country based on its scale, position in the modern world, foreign and domestic policies of the state.

State regulation of foreign economic activity is carried out by different methods, which, depending on the classification characteristics (criteria), are divided into economic, administrative, tariff and non-tariff.

Economic methods for regulating foreign trade activities should form part of a unified economic mechanism for regulating foreign trade activities, i.e. the presence of certain relationships between its individual elements, as well as a systematic approach to the formation of this mechanism, ensuring internal and external connections of the elements of this system.

Economic methods of regulating foreign economic activity are based on the use of economic instruments of trade policy - customs duties, taxes (VAT, excise tax, etc.) and customs duties.

Using these tools, the state influences the economic interests of foreign trade entities and, consequently, their behavior, while at the same time maintaining full operational independence for them, which is more consistent with the nature of market relations in modern conditions.

The following types of duty rates are applied in the Russian Federation:

Ad valorem, calculated as a percentage of the customs value of taxable goods;

Specific, charged in a set amount per unit of taxable goods;

Combined, combining both of these types of customs taxation.

The following types of duties are also distinguished:

Seasonal

(customs duty rates provided for by the customs tariff are not applied. The validity period of seasonal duties cannot exceed six months a year)

Special types of duties:

Special duties (applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and under conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods, as well as as a response to discriminatory and other actions that infringe on the interests of the Russian Federation) Federation, from other states or their unions);

Anti-dumping duties (applied in cases of import into the customs territory of the Russian Federation of goods at a price lower than their normal value in the country of export at the time of this import, if such import causes or threatens to cause material damage to domestic producers of similar goods or interferes with the organization or expansion of production of such goods goods in the Russian Federation);

Countervailing duties (applied in cases of import into the customs territory of the Russian Federation of goods, in the production or export of which subsidies were used directly or indirectly, if such import causes or threatens to cause material damage to domestic producers of such goods or interferes with the organization or expansion of production of such goods in the Russian Federation) .

List of sources used

1. Customs Code of the Russian Federation, 2008.

2. Tax Code of the Russian Federation. Part one. Introductory comment. Official text. Propaganda. M, 2007

3. Law of the Russian Federation of May 21, 1993 No. 5005-1 “On customs tariffs”.

4. Federal Law of the Russian Federation dated April 14, 1998 No. 63-FZ “On measures to protect the economic interests of the Russian Federation when carrying out foreign trade in goods.”

5. Federal Law of the Russian Federation of December 8, 2003 No. 164-FZ “On the fundamentals of state regulation of foreign trade activities.”

6. Decree of the Government of the Russian Federation of January 20, 1996 No. 53 “On additional support for domestic exports of goods and services.”

7. Khalipov. Customs law. - M.: Publishing house “Zertsalo”, 2005

8. Study of TD problems. Collection of scientific papers. - M. 2008.

9. Kozyrin A.N. Commentary on the Law of the Russian Federation “On Customs Tariffs”. – M.: Legat Publishing House, 2006.

10. Shamakhova Customs law of the Russian Federation. Textbook. - M.: SoftIzdat, 2007

11. Leaf fall A.D. Financial activities of the customs authorities of the Russian Federation: Textbook. M., 2006.

12. Nozdrachev A.F. Customs law: Textbook. M., Wolters Kluwer, 2007.

13. Novikov V. E. Customs duties as an instrument of state regulation. Monograph. - M.: Publishing house RIO RTA, 2006.

14. Dumoulin I. I. Organizational forms of customs tariff regulation. Textbook. M.: VAVT, 2004.

15. Daniltsev A.V. International trade: Instruments of regulation. Educational and methodological manual. M.: Publishing house "Paleotype", 2004.

16. Porter M. International competition. M.: International relations, 1993.

Annex 1

Average level of duties on natural rubber and products made from it, textiles and textile products (in%, weighted average).

1.1. The economic essence of customs duties…\……….…...5

1.2. Principles, factors and criteria for the formation of customs duties………………………………………………………...………………......9

Dumoulin I. I. Organizational forms of customs tariff regulation. Textbook. M.: VAVT, 2004.

Listopad A.D. Financial activities of the customs authorities of the Russian Federation: Textbook. M., 2006.

Daniltsev A.V. International trade: Instruments of regulation. Educational and methodological manual. M.: Publishing house "Paleotype", 2004.

Law of the Russian Federation “On Customs Tariffs”. M., 1993.

America does not influence metallurgists

Trump did not name specific types of products (hot-rolled, cold-rolled steel or semi-finished products) that may be subject to duties, nor are they listed in the documents of the US Department of Commerce. Russia supplies the United States with both semi-finished products (slabs), on which the United States does not intend to impose duties, and final products, although the supply of rolled products to the United States is small, said representatives of Severstal, Evraz, MMK and NLMK.

NLMK and Evraz supply semi-finished products (slabs) to their enterprises in the USA, company representatives admit. The first supplied 1.5 million tons of slabs last year, the second does not disclose deliveries. NLMK has three plants in America producing flat products.

A Severstal representative notes that the United States is not a priority market for the company. In 2017, the USA accounted for about 2% of the company's sales (about 233,000 tons). If tariffs are introduced, the company will easily redirect these supplies to other markets. An MMK representative noted that the company had completely stopped supplying steel to this country - in 2016, supplies there were less than 10,000 tons.

According to customs statistics of the Russian Federation, in 2017 Russia supplied 4.1 million tons of steel products to the United States, including semi-finished products worth $1.6 billion. This is less than 10% of exports, most of which are semi-finished products.

Sales in the US account for about 10% of UC Rusal's revenue. Last year the company sold $1.4 billion worth of aluminum there.

Russian metal does not pose a threat to American aluminum producers at all, since this US market is scarce, says a representative of UC Rusal. According to him, duties will lead to an increase in prices for aluminum on the domestic market; as a result, they will, in fact, be paid by the local consumer, and importers will continue to supply.

European question

European Commissioner Malmström did not specify which types of steel products may be subject to protective duties. Currently, there are restrictions on Russian steel in the European Union: for cold-rolled steel - since 2015 and for hot-rolled steel - since 2017.

From May 2015 to May 2020, anti-dumping duties were introduced for cold-rolled steel: 18.7% for supplies from MMK, 34% for Severstal, NLMK and other Russian manufacturers - 36.1%, according to the EC materials. The European Union introduced a fixed duty on hot-rolled steel: for NLMK - 53.3 euros per ton, for MMK - 96.5 euros, and for Severstal - 17.6 euros.

In 2015, European sales from Severstal accounted for 17.9% of revenue, or $1.1 billion, and in the past, despite the duty, - 18.7%, or $1.5 billion. Europe brought NLMK in 2015 20.7% of revenue, or $1.66 billion, now – 17.2%, or $1.73 billion. MMK’s European market brought 6% of revenue, or $175 million, now it is 3%, or $226.4 million. The share of UC Rusal's revenue from the European market at the end of last year was 29%, or $2.9 billion. In 2015, Europe brought 17.5% of revenue, or $1.5 billion.

After the introduction of duties in Europe, steel prices increased by an average of 25-30% compared to Russian export prices, says Gazprombank analyst Airat Khalikov. But an increase in protective duties in the context of global overproduction of steel can lead to a redistribution of supplies, a decrease in revenue in key regions, and a decrease in revenue, the expert says.

The representative of the European Commission did not answer questions from Vedomosti.

Recognized as insignificant

This is not the first time the United States has attempted to impose tariffs on steel products. In 2016, the US International Trade Administration (ITA) suspected China, Korea, India, Japan, Great Britain, Brazil and Russia of setting dumping prices for cold-rolled steel and even introduced preliminary anti-dumping duties for Russian metallurgists (12-16%). But after an investigation, the ITA decided not to impose anti-dumping duties on imports of cold-rolled steel from Russia. All members of the commission admitted that imports from Russia to the United States are “negligibly small,” and therefore decided not to impose duties on Russian steel.

Prices in the US domestic market are much higher than the world market - $940 per ton of cold-rolled steel versus $800 after the country limited imports, says Aton analyst Andrey Lobazov.

The US decision to introduce import duties on steel and aluminum carries some damage for Russia, but less than for China and the EU, says Deputy Prime Minister Arkady Dvorkovich: “We will study exactly how these restrictions are introduced, because there are certain procedures. Lawyers are already looking at what exactly was done. It’s premature to talk [about a possible reaction from the Russian Federation], all the documents must be carefully studied and decided.”

The economic consequences of introducing a tariff are varied: they affect production, consumption, trade turnover and the welfare of the country that introduced the import tariff and its trading partners.

The introduction of an import tariff to protect national producers who suffer losses due to the influx of cheaper goods affects the economy of both small and large countries. A country is considered small if a change in its demand for imported goods does not lead to a change in world prices, and if a change in demand for imported goods causes a change in world prices.

The impact of a tariff on the economy of a small country is shown in Fig. 4.1.

Consumers from domestic producers at the world price P c can purchase only Q 1 of this product. Unsatisfied demand is equal to Q 1 Q 2 and can be covered by imports. The country imposes an import duty on a unit of goods in the amount of t, which leads to an increase in the price of the imported product from P c to P c +t. Thus, the domestic price increases, and the world price remains at the previous level. As a result, in the country:

the total volume of demand is reduced (from Q 2 to Q 4), which occurs due to consumers who will not be able to buy this product at a high price;

the volume of imports decreases, which occurs as a result of an increase in domestic production and a decrease in demand;

Domestic production of goods increases, since at an increased price, national producers of goods competing with imported goods will be able to supply more goods to the market (not Q 1, but Q 3 goods);

its economic losses increase, arising from the need for domestic production under tariff protection of additional quantities of goods at higher costs. The more protection of the domestic market through import duties increases, the more resources not specifically intended for the production of a given product will have to be used for its production. The country could avoid incurring losses if it bought goods at a lower price from a foreign seller.

In the domestic market, cost-effective foreign goods are replaced by domestic goods that are less efficient in production.

the state income effect, that is, the state receives additional income, which is equal to the product of the tariff rate and the volume of imports (MJHN);

trade effect, that is, a decrease in imports (BN+CM);

consumer effect, that is, a reduction in domestic consumption (BN). The welfare of consumers decreases, since the consumption of a product is associated with an increase in its price on the domestic market;

production effect, that is, the expansion of domestic production (SM).

So, when a small country imposes an import tariff, world prices do not change, and its terms of trade do not improve enough to offset the negative impact of the tariff on the economy.

The consequences of introducing an import tariff by a large country are almost the same as in a small country. However, it causes a decrease in the level of world prices and cheaper imports.

An import tariff imposed by a large country not only protects the market from foreign competition, but is also a means of improving its terms of trade with the outside world. The large country is a major importer of goods on the world market. Therefore, if it restricts its imports by import tariffs, this significantly reduces the aggregate demand for that product. As a result, sellers of goods are forced to reduce prices. With the prices of export goods remaining constant and the prices of imported goods falling, the country's terms of trade improve. The introduction of an import tariff will lead to positive results only if they are not offset by negative economic losses for the country due to its assessment. In other words, the positive effect of a tariff is achieved if the terms of trade effect in value terms is greater than the sum of losses resulting from lower efficiency of domestic production compared to world production and a reduction in domestic consumption of the good.