Customs and tariff regulation of foreign trade

Customs and tariff regulation is the main method of government regulation of the sphere of foreign trade, which has been used for a long time. The objectives of the application of customs tariff regulation may be:

1. The protectionist function is to protect national producers from foreign competition .
2. Fiscal function - ensuring the receipt of funds in the budget

From the point of view of state regulation of foreign economic activity, customs and tariff regulation is one of two groups of methods of state regulation of this sphere of activity along with non-tariff methods . ^[3]

The elements of customs and tariff regulation are: ^[4]

• Customs tariff - set of customs duty rates
• Customs declaration of goods transported across the customs border
• Customs procedure
• Commodity nomenclature of foreign economic activity

In modern conditions of globalization of the world economy, the construction of all elements of customs and tariff methods is unified on the basis of international treaties . The most important of them are:

1. Agreements between the members of the World Trade Organization in accordance with its Charter and package of agreements, primarily the General Agreement on Tariffs and Trade ( GATT )
2. Convention on the Harmonized System for the Description and Coding of Goods
3. Customs Convention on the International Transport of Goods Using a TIR Carnet
4. Other multilateral and bilateral international treaties (for example, most-favored-nation trade agreements )

• Strovsky L. Ye., Kazantsev S.K., Netkachev A. B. et al. Foreign Economic Activity of an Enterprise / Ed. prof. L. E. Strovsky 4th ed., Revised and add. - M: UNITY-DANA, 2007, p. 476-502 ISBN 5-238-00985-2

• customs tariff
• Customs duty
• Customs procedure
• Commodity nomenclature of foreign economic activity

• Website of the Federal Customs Service
• World Customs Organization