Release:Vesntik TSU. law (#3). 2014
About the author:Alexander A. Yalbulganov,
Abstract:The article is focused on the issue of duties, their types, evolution, classification and correlation between the notions of duty and charge. Special attention is given to the duties used in the practice of state regulation of the foreign trade. The author characterizes the so-called complex duties which combine tax and duty marks and emphasizes the particular significance of the customs duties in the mechanism of the foreign trade regulation from the position of their fiscal and regulatory functions. The differences in the legal nature of the customs duties and antidumping, compensatory, special ones, used to protect economic interests of the Russian manufacturers in the conditions of import, dumping import or subsidized import increase are also considered by the author. When viewing the legal basics of the customs duties collecting in the Russian Federation, the author analyzes the sources of the customs legislation, their specific character and the order of their application taking account of Euroasian Economic Commission decisions. The author summarizes that the differences in the legal nature of the customs and special duties, normative legal base, the procedures of their imposing and collecting prove the existence of two different legal regimes of the foreign trade state regulation, which conform to the customs-tariff and nontariff methods of the trade policy.
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