Legal encyclopedia. Letter B

IMPORTATION TO THE RUSSIAN FEDERATION

- Movement across the customs border of goods.

All persons have the right to import goods into the Russian Federation.

Temporary importation is a customs regime in which goods are wholly or partially exempted from customs duties and taxes without the application of economic measures.

Temporarily imported goods must be returned unchanged.

The time limits for temporary admission are established by the customs authorities, but they can not exceed 2 years.

When temporarily imported from the customer, a deposit is charged, which is then returned.

The import is permanent - the customs regime, according to which after the delivery of the object to the customer it becomes his property.

At constant import the customs duty is raised.

Customs duties are:

1) import;

2) export;

3) transit.

By the method of collection - specific and ad valorem.

Import duties - duties that the state levies on imported goods coming to the state budget.

Depending on the purpose, customs duties are divided into:

1) fiscal. They are established to generate income to the state budget. They are subject to goods that are not produced in the country due to natural conditions;

2) patronizing (protectionist). These are high duties on finished imported products. Protect the domestic market from foreign competition.

A variety of patronizing

Duties are prohibitive, which is tantamount to banning the import of goods;

1) preferential (preferred). Established to create a favorable regime for one or several countries when importing goods. Can be carried out on a reciprocal or one-sided basis;

2) anti-dumping. Provide domestic market from imported goods at dumping prices. They are charged with imported

Goods that are sold at bargain prices;

3) Compensatory. A higher-duty fee, equalizing domestic and imported goods in price differences. Exempt from taxation:

1) goods that are imported into the territory of the Russian Federation as a grant aid;

2) materials for the manufacture of immunobiological preparations;

3) artistic values, donated to cultural and national heritage institutions;

4) printed publications obtained through international book exchange;

5) agricultural products produced by Russian organizations on the territory of a foreign state;

6) untreated natural diamonds;

7) the currency of the Russian Federation and foreign currency and securities;

8) marine products caught and processed on the territory of the Russian Federation.

Duty-free import - passing goods across the border without imposing customs duties.

Applies to foreign

Goods that are not produced in the importing country or their production does not cover the needs of the national economy.

Import of goods may be prohibited if the interests of the Russian Federation are infringed. The goods that are prohibited are subject to immediate export outside the territory of the Russian Federation.

The restriction of import can be established with a view to protecting the domestic consumer market and the economic sovereignty of the Russian Federation.

Rates of fees are maximum, minimal and preferential. They are established by the state. Minimal rates are imposed on raw materials, maximum-finished products. When several tariffs are applied at once, a large amount of them is levied.