State regulation of international trade can be:

unilateral, when the instruments of state regulation are used by the government of the country unilaterally without agreement or consultation with its trading partners. Usually, unilateral measures are applied in response to similar steps by other countries and lead to political tensions between trading partners (imposing duties on certain goods, imposing import quotas, etc.);

bilateral, when trade policy measures are coordinated between countries that are trading partners. For example, by mutual agreement of each of the parties, conventional duties can be introduced that do not prejudice the interests of the other, countries can agree on technical requirements for labeling, packaging, agree on the mutual recognition of quality certificates, etc.;

multilateral when trade policy is coordinated and regulated by multilateral agreements. Examples of multilateral policies include the General Agreement on Tariffs and Trade (GATT/WTO), the trade agreements of the member countries of the European Union (EU). Depending on the scale of state intervention in international trade, there are protectionist trade policies and free trade policies.

Freedom of trade- a policy of minimal state intervention in foreign trade, which develops on the basis of free market forces of supply and demand.

Protectionism is a government policy of protecting the domestic market from foreign competition through the use of tariff and non-tariff trade policy instruments.

In various periods of history, foreign trade practice leaned one way or the other, never, however, taking any of the extreme forms. In the 1950s and 1960s, the world economy was characterized by a move away from protectionism towards greater liberalization and freedom of foreign trade. Since the beginning of the 1970s, the reverse trend has manifested itself - countries began to fence themselves off from each other with increasingly sophisticated tariff and especially non-tariff barriers, protecting their domestic market from foreign competition.

However, modern protectionism is concentrated in relatively narrow areas. In relations between developed countries, these are the areas of agriculture, textiles, clothing and steel. In the trade of developed countries with developing countries, this is the export of manufactured goods by developing countries. In trade between developing countries, these are traditional exports.

The development of protectionist tendencies makes it possible to single out several forms of protectionism:

selective protectionism - directed against individual countries or individual goods;

sectoral protectionism - protects certain sectors, primarily agriculture, within the framework of agrarian protectionism;

collective protectionism - carried out by associations of countries in relation to countries that are not members of them;

covert protectionism is carried out by methods of domestic economic policy.

Instruments of state regulation of international trade by their nature are divided into tariff - those based on the use of a customs tariff, and non-tariff - all other methods. Non-tariff methods of regulation are divided into quantitative methods and methods of covert protectionism. Separate trade policy instruments are more often used when it is necessary to either restrict imports or force exports.

The main task of the state in the field of international trade is to help exporters to export as much of their products as possible, making their goods more competitive in the international market, and to restrict imports, making foreign goods less competitive in the domestic market. Therefore, part of the methods of state regulation is aimed at protecting the domestic market from foreign competition and therefore refers primarily to imports. The task of the other part of the methods is to force the export.

The customs tariff of any country consists of specific rates of customs duties, which are used for the purposes of taxation of imported or exported goods.

customs duty- a mandatory fee collected by the customs authorities when importing or exporting goods and which is a condition for import or export.

Customs duties perform three main functions:

fiscal, which applies to both import and export duties, since they are one of the revenue items of the state budget;

protectionist (protective), related to import duties, since with their help the state protects local producers from unwanted foreign competition;

balancing, which refers to export duties established in order to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.

Customs duties are classified according to the method of collection:

ad valorem - charged as a percentage of the customs value of taxable goods (for example, 20% of the customs value);

specific - are charged in the prescribed amount per unit of taxable goods (for example, $ 10 per 1 ton);

combined - combine both named types of customs taxation (for example, 20% of the customs value, but not more than $ 10 per 1 ton).

According to the object of taxation:

import - duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country. They are the predominant form of duties applied by all countries of the world to protect national producers from foreign competition;

export - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods, and are aimed at reducing exports and replenishing the budget;

transit - duties that are imposed on goods transported in transit through the territory of a given country. They are extremely rare and are used primarily as a means of a trade war.

The nature:

seasonal - duties that are used for the operational regulation of international trade in seasonal products, primarily agricultural. Usually, their period of validity cannot exceed several months a year, and for this period the operation of the ordinary customs tariff for these goods is suspended;

anti-dumping - duties that are applied in case of importation into the territory of the country of goods at a price lower than their normal price in the exporting country, if such import damages local producers of such goods or hinders the organization and expansion of national production of such goods;

compensatory - duties imposed on the import of those goods in the production of which subsidies were used directly or indirectly, if their import causes damage to national producers of such goods.

Origin:

autonomous - duties imposed on the basis of unilateral decisions of the state authorities of the country. Usually, the decision to introduce a customs tariff is taken in the form of a law by the parliament of the state, and the specific rates of customs duties are set by the relevant department (usually the ministry of economy, finance or trade) and approved by the government;

conventional (contractual) - duties established on the basis of a bilateral or multilateral agreement, such as GATT / WTO, or an agreement on a customs union;

preferential - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. The purpose of preferential duties is to support the economic development of these countries by expanding their exports. Since 1972, the General System of Preferences has been in force, providing for a significant reduction in import tariffs of developed countries on imports of finished products from developing countries. Russia, like many other countries, does not charge customs duties at all on imports from developing countries.

By bet type:

permanent - a customs tariff, the rates of which are set at a time by state authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have fixed rate tariffs;

variables - the customs tariff, the rates of which can be changed in cases established by state authorities (when the level of world or domestic prices changes, the level of state subsidies). Such tariffs are quite rare, but they are used, for example, in Western Europe within the framework of the common agricultural policy.

By way of calculation:

nominal - tariff rates specified in the customs tariff. They can only give a very general idea of ​​the level of customs duty to which a country subjects its imports or exports;

effective - the real level of customs duties on final goods, calculated taking into account the level of duties imposed on import units and parts of these goods.

The duty is imposed on the customs value of the goods, which is determined in accordance with the legislation of each country and may differ from the export or import price of the goods recorded by statistics.

Customs value of a good is the normal price of a good, established on the open market between an independent seller and buyer, at which it can be sold in the country of destination at the time of filing a customs declaration.

The customs value of goods imported into the United States is calculated on the basis of the FOB price, i.e., practically the price at which they are sold in the country of origin. The customs value of goods in the Western European countries - EU members is estimated on the basis of CIF, i.e., in addition to the price of the goods itself, it also includes the cost of its insurance and transportation to the port of destination. Russia in the matter of determining the customs value of goods is closer to Western European countries. One of the international commodity nomenclatures is usually taken as the basis for the classification and determination of the customs value of goods.

One of the most widespread in the world, the Harmonized Commodity Description and Coding System, which came into force in 1988, is based on the previously developed Brussels Customs Nomenclature and on the UN Standard International Classification.

In the vast majority of countries, customs tariffs are imposed on imports in order to increase the price of imported goods and thereby protect the domestic market.

If we take into account that tariff rates in all countries are differentiated depending on what goods are imported, then it is of particular importance to determine not the nominal level of tariff protection, but the effective one, i.e. real.

The effective tariff rate is the real level of customs taxation of final imported goods, calculated taking into account the duties imposed on imports of intermediate goods.

Algebraically, the actual level of customs protection is calculated by the formula

Effective level of customs protection; - nominal tariff rate for final products; - nominal tariff rate for imported parts and components; A - the share of the cost of imported components in the cost of the final product.

Based on the calculation of the effective level of customs protection, important trade policy decisions are made. Let's say the government wants to protect national manufacturers of finished products. To do this, it is necessary to make the rate of the import tariff on finished products at a level higher than the rate of the tariff on imports of intermediate products. As a result, the actual (effective) level of customs protection will be higher than the nominal one. If the government's goal is to protect intermediate sectors from foreign competition but encourage competition in finished goods sectors, then a high import tariff on intermediate goods can be imposed, with the result that the nominal rate of the tariff on finished goods actually means lower, and sometimes a negative level of effective customs protection.

The tariff structure of many countries primarily provides protection for national producers of finished products, especially without preventing the import of raw materials and semi-finished products.

Tariff escalation- increasing the level of customs taxation of goods as the degree of their processing increases.

The higher the percentage increase in the tariff rate as you move from raw materials to finished products, the higher the degree of protection of producers of finished products from external competition.

Tariff escalation in developed countries stimulates the production of raw materials in developing countries and preserves technological backwardness, since only with raw materials, the customs duty of which is minimal, they can really break into their market. At the same time, the market for finished products is practically closed to developing countries due to the significant tariff escalation that takes place in most developed countries.

Most of the world's countries are small in terms of the world economy, because the change in their demand for imported goods does not lead to any significant shifts in the world price of them.

As a result of imposing a tariff on imports in a small country, two groups of economic effects arise - redistributive effects (income effect and redistribution effect) and loss effects (protection effect and consumption effect):

the income effect is the amount of increase in budget revenues as a result of taxing imports with duties. It is calculated as the amount of the country's imports after the introduction of the tariff, multiplied by the amount of the customs duty. The income effect does not represent a loss for the country's economy, but is a loss for consumers, since their income is withdrawn by the state to the budget. There is a shift of income from the private to the public sector;

redistribution effect is a redistribution of income from consumers to producers of products that compete with imports. It is calculated as the difference between the additional profit received by producers as a result of the imposition of an import tariff, and its additional costs for the production of an additional amount of goods. Redistributive effects do not lead to a deterioration in the economic situation of the country as a whole;

The protection effect shows the economic loss to a country resulting from the need to domestically produce, under the protection of a tariff, an additional quantity of goods at a higher cost. As the protection of the domestic market through tariffs increases, more and more resources not dedicated specifically to the production of a given good are used to produce it. This results in higher production costs than what a country would incur if it bought the good at a lower price from a foreign supplier. The protection effect arises as a result of the fact that more efficient foreign goods are replaced in the domestic market by less efficient local goods;

The consumption effect arises as a result of the fact that the consumption of a good is reduced as a result of an increase in its price in the domestic market.

If the importing country is economically significant, i.e., the introduction of an import tariff by it can affect the level of world prices for this product, then the impact of the import tariff on its economy is determined as follows. For a large country, an import tariff is not so much a means of protecting the domestic market from foreign competition as a means of improving its terms of trade with the outside world. The behavior of a large country is akin to the behavior of a monopolist who restricts the purchase of a product in order to reduce its price. Since a large country is a major importer of goods on the world market, restricting its imports through an import tariff significantly reduces the aggregate demand for this product, as a result of which its suppliers are forced to reduce prices. A fall in the price of imports while the price of exports remains constant leads to an improvement in a country's terms of trade. However, a large country can count on the positive effect of an import tariff only if it is not offset by the negative effects of losses for the national economy as a result of its introduction, which exist in the same way as in a small country.

The main difference between the impact of a tariff on the economy of a large and a small country lies in the assessment of the redistributive effect of income. It is calculated as the product of the volume of imports after the introduction of the tariff by the amount of the import duty. Due to the fact that a foreign supplier, faced with an import tariff in a large country, is forced to lower his prices, thereby improving the conditions of trade of a large country, domestic prices in a large country, as a result of the imposition of an import tariff, increase by an amount less than the size of the tariff itself. The income effect in the case of a large country, as it were, breaks down into two parts - the effect of domestic income and the effect of the terms of trade.

The effect of internal income is the redistribution of income from local consumers to the country's budget.

The terms of trade effect is the redistribution of income from foreign producers to the budget of a large country.

An import tariff has a positive effect on the economy of a large country only if the terms-of-trade effect in terms of value is greater than the sum of the losses resulting from the lower efficiency of domestic production compared to world production and the reduction in domestic consumption of the good.

The import tariff carries an internal contradiction, which manifests itself in the discrepancy between the interests of local producers and consumers. On the one hand, producers are interested in a tariff in order to protect themselves from excessive international competition, and on the other hand, the same producers who act as consumers outside of working hours are not interested in an import tariff, since it deprives them of the opportunity to purchase imported goods at lower prices. Partially, this contradiction is resolved by using a derivative instrument of the customs policy called the tariff quota (contingent).

A tariff quota is a kind of variable duties, the rates of which depend on the volume of imports of goods: when importing within certain quantities, it is taxed at the basic intra-quota tariff rate, when a certain volume is exceeded, imports are taxed at a higher, super-quota tariff rate.

Export duties are imposed on export goods when they are released outside the customs territory of the state. In most developed countries, export tariffs simply do not exist, and in the United States, their introduction is even prohibited by the constitution. The export tariff is applied mainly by developing countries and countries with economies in transition and is imposed on traditional exports (coffee in Brazil, cocoa in Ghana, oil in Russia). The main functions of the export tariff in these countries are:

fiscal - the collection of money in budget revenue to finance expenditure items. In some developing countries, up to half of budget revenues are collected from the export tariff;

balancing - usually in the case of large differences in the level of domestic regulated prices and free world market prices for individual goods.

As a result of imposing a tariff on exports, the same two groups of economic effects arise as with an import tariff - redistributive effects (income effect and redistribution effect) and loss effects (protective effect and consumption effect).

In the case of a large country that can influence the level of world prices by introducing export duties, the degree of effectiveness of such a trade policy depends to a critical extent on the correct determination of the optimal level of export duties. Income from the increase in world prices for export goods should cover the net domestic losses resulting from the imposition of an export duty. An extreme case of an export duty is an embargo (prohibition) of exports, which was used, for example, by the United States for political reasons against such countries as Iran, Cuba, etc. A special case leading to economic effects comparable to the introduction of an export duty by a large country is cartel or other association of exporters. They set the task of creating the effect of a large country due to the monopoly position in the market of a certain product and the simultaneous imposition of duties on its exports.

With the development of economic reforms and the strengthening of the national economy, export tariff rates are gradually reduced.

Introduction

1 Methods of state regulation of foreign trade

1.1 Tariff methods of regulation

1.2 Non-tariff methods of regulation

2 Regulation of foreign trade in the European Union

3 Features of regulation of foreign trade activity in the Republic of Belarus

Conclusion

List of sources used

Application

INTRODUCTION

The regulation of foreign economic activity by the state has taken various forms throughout history; At the present stage, the forms and methods of influencing international trade vary significantly depending on what kind of foreign trade policy the country adheres to - liberal or protectionist. The degree and instruments of government influence on the economy and, in particular, on the foreign trade sphere, play a crucial role in positioning the country in the world economic community.

The purpose of this work is to reveal the concept of state regulation of foreign trade and to establish its role in the modern world. Tasks - to consider tariff and non-tariff methods of regulation, features of state intervention in foreign trade in the European Union and in the Republic of Belarus.

The structure of this work includes three sections, each of which solves one of these problems.

The object of study of the work is the methods and degree of state intervention in foreign trade activities. The subject of the study is the theoretical coverage of possible regulatory instruments and a comparison of existing approaches to this problem in the European Union and the Republic of Belarus.

In the process of writing the first section of this work, mainly textbooks and theoretical articles were used. When creating the second and third sections, articles on this topic were mainly used, as well as monographs on the problem of state regulation.

METHODS OF STATE REGULATION

FOREIGN TRADE

Tariff methods of regulation

With the development of the world economy and international economic relations, the instruments of foreign economic policy of states developed and became more complex, having turned into a complex system of mechanisms for implementing state regulation of foreign economic activity (FEA).

Within the framework of foreign trade policy as a component of foreign economic policy, two groups of instruments are distinguished: the customs tariff system and a set of non-tariff regulation measures.

The customs tariff is a set of customs duty rates applied to goods transported across the border, systematized in accordance with the commodity nomenclature of foreign economic activity.

Customs duties are indirect taxes levied by governments for protectionist or fiscal purposes on goods as they cross borders. There are several classifications of fees. First of all, according to the object of taxation, there are:

import - duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country. They are the predominant form of duties used to protect national producers from foreign competition;

export - a tax levied on export goods when they are released outside the customs territory of the state. This type of duty is introduced most often either in order to increase gross income or to create a shortage of this product in world markets, thereby increasing world prices for this product. In developed countries, export duties are practically not applied; The US Constitution, for example, even prohibits their use.

transit duties, which are levied on goods crossing the national territory in transit. They hold back the flow of goods and are considered in most countries of the world as extremely undesirable, disrupting the normal functioning of international relations.

Any tax on an imported or exported good may be levied in one of the following forms of duty:

ad valorem - a duty defined by law as a fixed percentage of the cost of an exported or imported product, with or without transportation costs;

specific - a tax defined as a fixed amount of money for each unit of goods (unit of measurement);

mixed duty - a combination of ad valorem and specific taxes.

Ad valorem duty can be calculated and established only after determining the customs value of the goods. The calculation of the customs value of goods is not always objective, primarily because of the informality of this procedure. For example, the customs value of goods imported into the United States is calculated on the basis of the FOB price (FOB - free on board), which includes, in addition to the price in the country of dispatch, the cost of delivering the goods to the port of dispatch, as well as the cost of loading it onto the vessel. The customs value of goods in the countries of Western Europe - members of the European Union is determined on the basis of the CIF price (cost, insurance, freight - cost, insurance, freight), which includes, in addition to the price of the goods themselves, the cost of loading onto a ship, transportation from the port of destination, paying for the ship's freight and insurance goods. This method of determining the customs value of goods increases the customs duty by 5-7%. The special duty is very easy to use, however, the level of protection of national producers with its help decreases during inflation and increases during deflation, remaining constant in both cases for the ad valorem duty.

There are also special duties that are applied by a country either unilaterally to protect against unfair competition from trading partners, or as a response to discriminatory actions on the part of other states. The most common special duties are seasonal (used for the operational regulation of international trade in seasonal products), anti-dumping and countervailing duties (imposed on the import of those goods in the production of which subsidies were used). The introduction of a special duty is usually the last resort resorted to by countries when all other ways to resolve trade disputes have been exhausted.

The customs tariff may be established on the basis of the principle of tariff autonomy or by agreement. In accordance with the principle of tariff autonomy, the country independently fixes the tariff and can change it on its own initiative. Conventional duties are established on the basis of a bilateral or multilateral agreement.

The vast majority of countries in the world have tariffs with constant rates, however, variable rates are also applied - tariffs, the rates of which can change in cases established by the government. Such tariffs are used, for example, in Western Europe as part of the common agricultural policy. Countries can use a tariff quota - a kind of variable customs duties, the rates of which depend on the volume of imports of goods: when importing within certain quantities, it is taxed at the basic intra-quota tariff rate, when a certain volume is exceeded, imports are taxed at a higher excess quota tariff rate.

The undoubted trend of the modern world economy is its liberalization, which is expressed primarily in the reduction of obstacles to the free movement of goods and services. Thus, since the end of the 1940s, tariffs on the import of industrial goods to developed countries have decreased by 90% - to an average of 4%. . The processes of international integration are growing, manifested in the creation and strengthening of interstate trade and economic blocs - the EU, ASEAN, NAFTA, MERCOSUR, the Andean group. However, against this background, it is easy to notice the opposite phenomenon - the "double standards" of developed countries in relation to developing ones. Developed countries, declaring the inviolability of the principles of free trade and demanding from others their strict implementation, in practice increase tariffs on imports of those goods in which developing countries could have a comparative advantage in trade - products of labor-intensive industries and agriculture. It is estimated that developing countries annually lose up to 50 billion dollars due to the tariff policy pursued by developed countries. Entering the world market, the former face tariffs four times higher than those paid by the latter. Consequently, lowering the level of customs duties does not mean the elimination of regulation.

2. Non-tariff methods of regulation

The degree of influence of the state on foreign trade in recent years has increased largely due to non-tariff restrictions. These restrictions, because of their hidden nature, allow governments to act almost uncontrollably. Therefore, the WTO opposes quantitative restrictions on trade and is in favor of replacing them with tariffs.

Non-tariff methods of regulation are the most effective element of the implementation of foreign trade policy for the following reasons:

o firstly, non-tariff methods of regulation, as a rule, are not bound by any international obligations, and, therefore, the scope and methodology of their application are completely determined by the national legislation of the country;

o secondly, they allow taking into account the specific situation that is developing in the world economy and applying adequate measures to protect the national market within a certain period, which is more convenient in achieving the desired result in foreign economic policy;

o thirdly, the use of non-tariff methods does not entail an additional tax burden for foreign trade entities. However, they are associated with other costs of foreign trade participants (for example, paying a fee for obtaining a license), which undoubtedly affects the final price of goods offered to the consumer.

Among the non-tariff methods of trade regulation, quantitative, hidden and financial methods are distinguished.

Quantitative restrictions are the main non-tariff method of trade policy and include quotas, licensing and "voluntary" restrictions on exports.

The most common form of non-tariff restrictions is quotas - limiting the amount or value of the volume of products allowed to be imported into the country (import quota) or exported from it (export quota) for a certain period. The state implements quotas by issuing licenses for the import or export of a limited amount of products and at the same time prohibits unlicensed trade.

Licensing can be an independent instrument of state regulation; in this case, the license is issued in the form of a single, general, global or automatic. The main methods of distribution of import licenses are the competitive auction and the explicit preference system. The most profitable for the country and the most fair way of distributing licenses is an auction. The open auction results in a price for import licenses that is approximately equal to the difference between the importer's price and the highest domestic price at which the imported good can be sold. In reality, however, auctions are rarely held openly and licenses are distributed on a corrupt basis. Under a system of explicit preferences, the government assigns licenses to certain firms in proportion to the size of their imports for the previous period or in proportion to the size of the demand structure from national importers.

"Voluntary" export restrictions are imposed by the government, usually under political pressure from the larger importing country, which threatens to impose unilateral restrictive measures on imports. In fact, "voluntary" export restrictions are the same quota, only set not by the importer, but by the exporter. Often, exporting countries find workarounds, namely: switching to categories of goods that are not subject to restrictions; set up businesses abroad.

Along with the quantitative methods of trade policy, various methods of covert protectionism are currently playing a significant role. By some estimates, there are several hundred covert methods by which countries can unilaterally restrict imports or exports. The most common ones are:

· technical barriers - requirements for compliance with national standards, for obtaining quality certificates for imported products, for specific packaging and labeling of goods, and much more;

· internal taxes and fees - hidden methods of trade policy aimed at increasing the domestic price of imported goods and thereby reducing its competitiveness in the domestic market;

· public procurement policy - requiring government agencies and enterprises to buy certain goods only from national firms, even though these goods may be more expensive than imported ones;

Other examples of covert methods of restricting trade would be local content requirements or "market economy status".

Financial methods of trade regulation include subsidies, export credits and dumping. They are aimed at reducing the cost of the exported goods and, consequently, increasing its competitiveness.

Export subsidies are benefits and budget payments to exporters to expand the export of goods. The government may also subsidize industries that compete with imports. Thanks to subsidies, exporters can sell their products in the foreign market cheaper than in the domestic market. However, an increase in exports reduces the number of goods in the domestic market and leads to an increase in domestic prices, followed by a decrease in demand. In addition, subsidies increase budget spending; in the end result, the losses of the country exceed the profits.

Hidden subsidizing of exporters is expressed through the provision of tax incentives, through preferential terms of insurance and various types of export credit.

A common form of competition is dumping, which consists in promoting goods to the foreign market by reducing export prices below the normal price level existing in these countries, or even below costs. Dumping can be a consequence of the state's foreign trade policy if the exporter receives a subsidy.

Both export subsidies and dumping are considered unfair competition under WTO rules and are prohibited. The national anti-dumping laws of many countries allow the application of anti-dumping duties in case of detection of deliberate dumping.

The most severe form of restriction of foreign trade are economic sanctions. An example is a trade embargo, that is, a ban on the import into or export from a country of any goods. An embargo is usually introduced for political reasons - sometimes even though it is detrimental to the initiating country itself.

A special regime of customs and tariff regulation is the General System of Preferences. Its essence lies in the provision by industrialized countries unilaterally of tariff preferences for the import of goods from developing countries. The system is designed to promote the economic growth of developing countries.

Tariff and non-tariff methods of state influence on foreign trade are widely used by many countries. To justify these methods, supporters of protectionism cite a number of evidence, many of which, however, can be refuted.

Supporters of protectionism believe that import restrictions are necessary to support domestic producers and save jobs, which should ensure social stability. But on the other hand, by limiting competition, conditions are being created for the preservation of inefficient production. It is commonly said that protectionism is necessary to protect young industries that take time to mature and establish themselves in the marketplace. However, it is quite difficult to identify truly promising industries in terms of the formation of new comparative advantages for the country. In addition, protectionism reduces incentives to improve efficiency, and as a result, the development of the industry may be delayed.

Protectionist policies are often carried out to replenish budget revenues; this practice is popular in countries where an effective tax system has not yet been formed. But revenues to the budget will depend on the price elasticity of demand for imports, and, therefore, the more elastic the demand, the more government revenue will increase when protection is weakened.

Another negative consequence of protectionism is the natural situation when such a policy pursued by one country causes a response from others, which increases market fluctuations in the world market.

Tariff measures increase the tax burden on consumers, who are forced by tariffs to buy both imported and similar local goods at higher prices. Thus, part of the income of consumers is redistributed to the state treasury and their disposable income is reduced.

Countries, by reducing imports with the help of a tariff and maintaining employment in industries that compete with imports, indirectly reduce their exports. Due to the tariff, foreign partners receive less revenue for their exports, which could be used to purchase goods exported by this country.

The most common form of state regulation of foreign trade activity is the tariff, however, at present, there is an increase in the importance and the emergence of new various forms of non-tariff import restrictions and export promotion. Despite the fact that the consequence of any customs protection is a decrease in the total welfare of the nation, all countries of the world apply some kind of trade restrictions. Meanwhile, under certain conditions, the use of a tariff may turn out to be a more effective measure than economic passivity. It is important to find the optimal import tariff for the state, consumer and producer.

1. Introduction……………………………………………………………………... 2

1. Tariff methods of regulation of foreign trade……………………. 3

2. The concept of an open and closed economy……………………………….. 10

3. Task 1……………………………………………………………………… 15

4. Task 2……………………………………………………………………… 18

5. References…………………………………………………………. 24

Introduction.

The existence of states opposing each other sets the task for governments to ensure national interests, including through protectionist measures.

The main task of the state in the field of international trade is to help exporters export as much of their products as possible, making their goods more competitive in the world market and limit imports, making foreign goods less competitive in the domestic market. Therefore, part of the methods of state regulation is aimed at protecting the domestic market from foreign competitors and therefore refers primarily to imports. Another part of the methods has as its task the formation of exports.

Means of regulating foreign trade can take various forms, including both those directly affecting the price of goods (tariffs, taxes, excise and other duties, etc.), and limiting the value or quantity of incoming goods (quantitative restrictions, licenses, “voluntary » export restrictions, etc.).

The most common means are customs tariffs, the purpose of which is to obtain additional funds (usually for developing countries), regulate foreign trade flows (more typically for developed countries) or protect domestic producers (mainly in labor-intensive industries).

That is why it is important to assess the effectiveness of customs taxation, to give a general description of customs duties, and to analyze customs tariffs as a register of taxable commodity items.

Tariff methods of regulation of foreign trade.

One of the most common methods of economic regulation of foreign trade in world practice is tariff regulation, which involves a cost impact on export-import flows in the process of crossing state borders.

First of all, tariff regulation determines the procedure and methodology for customs taxation of goods, types of tariffs and duties, the regime of customs benefits, as well as a set of actions that relate to subjects of foreign economic activity in the implementation of an export-import operation.

The main element of the tariff regulation mechanism is the customs tariff, which is a systematized list of rates that determine the amount of payment for import and export goods, that is, customs duties. As an active instrument of state regulation, the customs tariff is used in all developed countries, covering about 2/3 of their foreign trade turnover.

The customs tariff performs several functions: it protects national producers from foreign competition, it is a source of funds for the state budget, it serves as a means of improving the conditions for access of national goods to foreign markets.

The protection of national producers is achieved by the fact that in the field of imports, the customs policy is focused on reducing the cost of raw materials supplied from abroad. As a rule, imported raw materials are subject to the minimum customs rate. This, accordingly, reduces the costs of local producers of finished products. Conversely, customs tariffs on imported finished products are set at a higher level. This allows local producers, even with an increased level of their production costs, to compete in the national market with imported products.

The significance of the function of customs tariffs as a source of funds for the state budget tends to decrease, in connection with the global process within the framework of the General Agreement on Tariffs and Trade, and the liberalization of customs duties. At present, the share of this source in the tax revenues of the state budget of countries with developed market economies is a few percent.

Finally, customs tariffs can serve as a means to improve the conditions for the entry of national goods into foreign markets. To this end, countries interested in mutual deliveries are negotiating a mutual reduction in customs tariffs for the relevant products.

Customs tariffs can be applied both at the national level and at the level of individual political and economic groups. Of course, the vast majority of countries use customs tariffs at the national level. However, in some cases, the customs tariff may be the same for countries participating in a separate group. For example, the EU countries are separated from all other states by a customs tariff (about 6%).

Customs tariffs are based on commodity classifiers. At present, the most common classifier of goods circulating in foreign trade is the Harmonized Commodity Description and Coding System.

CLASSIFICATION OF CUSTOMS DUTIES

Before proceeding directly to the classification of customs duties, it should be noted that among the main functions of the customs tariff, protectionist and fiscal functions stand out. The protectionist function is associated with the protection of national producers. The collection of customs duties on imported goods increases the cost of the latter when they are sold on the domestic market of the importing country and thereby increases the competitiveness of similar goods produced by national industry and agriculture. The fiscal function of the customs tariff ensures the receipt of funds from the collection of customs duties in the revenue part of the country's budget. Fiscal customs duties differ significantly from protectionist customs duties in that they generate revenues for the budget and affect the costs of those buyers who cannot do without imported goods. However, in many cases, the customs duty, being purely fiscal at first, becomes protectionist over time, and there is no clear separation between them.

The customs tariff is a fundamental instrument of protectionist policy. Customs and tariff regulation - a set of customs and tariff measures that are used as national trade and political tools for regulating foreign trade.

Balancing function - refers to export duties established in order to prevent unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices (currently practically not applied in the Russian Federation).

Customs duties can be classified according to the following parameters:

For trade circulation:

- Import (import) duties- imposed on imported goods, when they are released for free circulation in the domestic market of the country. Are the prevailing duties in all countries. At the initial stage of the development of capitalism, tax revenues were provided with the help of import duties; now their importance has declined sharply, and other tax revenues (for example, income tax) perform fiscal functions. If in the United States at the end of the nineteenth century up to 50% of all budget revenues were covered by import duties, at present this share does not exceed 1.5%. The share of income from import duties in the budget of the vast majority of industrialized countries does not exceed a few percent. In other words, if at the beginning of its existence, import duties ensured the receipt of funds, that is, they played a fiscal role, but today their functions are primarily related to ensuring the implementation of a certain trade and economic policy. In developing countries, on the other hand, import duties are used primarily as a source of financial revenue. This is due to the relatively greater possibility of control and the simplicity of the procedure for collecting taxes on goods crossing the customs border. As for Russia, recent changes in customs legislation show that the role of Russian import duties as a fiscal tool is increasing.

- Export (export) duties- imposed on the exported goods. In accordance with the rules of the WTO, they are used extremely rarely, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are aimed at reducing exports and replenishing the budget.

- Transit (carriage) duties- imposed on goods transported in transit through the territory of a given country. International transit is the transportation of foreign goods, in which the point of departure and destination are outside the country.

On the basis of accrual:

- Specific- are charged in the prescribed amount per unit of taxable goods (for example, $ 20 per 1 ton). The practical use of specific duties does not present any technical difficulties. Specific, as a rule, are export duties, they are levied mainly on raw materials.

- Ad valorem- are charged as a percentage of the customs value of taxable goods (for example, 15% of the customs value);

- Alternative. In the customs practice of industrialized countries, depending on the indications contained in the tariff, both ad valorem and specific duties are levied at the same time or the one that gives the largest amount of customs duty. At first glance, the distinction between ad valorem and specific duty is purely technical. However, in the customs and tariff business there are always trade, political and economic goals behind organizational and technical differences. Ad valorem and specific duties behave differently when prices change. As prices rise, ad valorem duties rise in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties are more effective than specific ones. And when prices fall, specific rates are more stable. Therefore, in the context of a long upward trend in prices, there is usually a desire to increase the share of ad valorem duties in the customs tariff.

- Combined- combine both types of customs taxation (for example, 15% of the vehicle, but not more than $ 20 per 1 ton.).

According to the nature of the application:

Seasonal - are used for the operational regulation of international trade in seasonal products, primarily agricultural.

Antidumping- is established to equalize the prices of imported goods to a level recognized as normal. They are applied when goods are imported into the country at a price lower than their normal price in the exporting country, if such imports harm local producers of such goods or hinder the expansion of national production. To make a decision on the introduction of anti-dumping duties, it is important to determine the goals and nature of dumping, which can be divided into permanent (aggressive) and one-time (passive).

Compensatory- are imposed on the import of those goods, in the production of which subsidies were used directly or indirectly, if their import harms the national producers of such goods or hinders the organization or expansion of their production.

Special- a duty applied, firstly, as a protective measure, if goods are imported into the customs territory of the country in quantities and on conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods. Secondly, as a response to discriminatory and other actions that infringe on the interests of the country on the part of other states or their unions.

Origin:

Autonomous- duty, established on the basis of unilateral decisions of the state authorities of the country. Its rates can be changed by the decision of the competent authority without agreement with the countries-foreign trade partners.

Conventional(negotiable) - are established on the basis of a bilateral or multilateral trade agreement (agreement), such as GATT / WTO. It applies only to those products that are specified in this document. The rates of such duties cannot be changed unilaterally; the term of their application is determined by the period of validity of the corresponding document.

preferential- a preferential duty introduced at reduced rates to encourage the import of certain goods from specific countries. Their goal is to support the economic development of these countries.

By bet type:

Permanent- customs tariff, the rates of which are set by the state authorities at a time and cannot be changed depending on the circumstances.

Variables- customs tariff, the rates of which may be changed in cases established by state authorities. Such rates are quite rare; they are used, for example, in Western Europe within the framework of the common agricultural policy.

Tariff barriers are customs tariff (customstariff) – this is a systematized list of customs duties that are levied on goods when crossing the state border.

Under the customs tariff is understood:

a systematic list of customs duty rates;

an instrument of trade policy and government regulation of the domestic market;

the rate of customs duty payable upon import/export of certain goods into the customs territory of the country (coincides with the concept of customs duty).

Distinguish one-column tariff One rate of duty is imposed on all imported goods. It implies that, regardless of the country of origin, a single rate is set for each imported product of a certain nomenclature. The development of the tariff occurs by increasing the range of goods.

Multi-column tariff – sets two or more rates for each group of goods. The most complex tariffs exist in the Congo, Venezuela, Mali (up to 17 columns).

The tariff structure of many countries, first of all, provides protection for national producers of finished products, especially without preventing the import of raw materials and semi-finished products. Tariff escalation(tariff escalation) - an increase in the level of customs taxation of goods as they are processed.

Currently, customs tariffs are built in such a way that the level of taxation increases simultaneously with the increase in the degree of processing of goods (keeps developing countries in a monoculture).

Source: Akopova E.S., Voronkova O.N., Gavrilko N.N. World economy and international economic relations. Series "Textbooks and teaching aids". Rostov-on-Don: "Phoenix", 2001. - 237p.

Customs tariffs are based on commodity classifiers, of which there are four in world practice. customs duty (customsduty) – state money collection (tax) levied by the customs authorities on goods, valuables and property transported across the border of the country. Tax on imported or exported goods when they cross the customs border of the state.

Main functions customs duties:

fiscal , refers to both import and export duties, since they are one of the items in the revenue side of the state budget;

protectionist (protective), refers to import duties, since the state with their help protects domestic producers from unwanted foreign competition;

balancing , refers to export duties, prevents unwanted export of goods, domestic prices for which, for one reason or another, are lower than world prices.

All customs tariffs can be classified into groups:

In the direction of movement of goods (according to the object of taxation):

export tariff - duty imposed on exported goods. It is used to prevent the mass export of scarce goods abroad with a large difference in prices in the domestic and world markets for certain types of export goods, as well as to replenish the budget. Rarely used;

import tariff - duty imposed on imported goods. It is used to protect the domestic market from foreign competition;

transit tariff - duty imposed on goods transported through the territory of a given country. The purpose of these duties is to provide additional revenue to the budget.

According to the method of establishment (collection):

ad valorem tariffs - customs duty, established as a percentage of the customs value of the goods. It is mainly used for goods that have different quality characteristics within the same product group. In world practice, ad valorem duties are most widely used, which now account for about 80% of all customs duties. The average level of ad valorem duty rates is about 4-6%;

specific tariff - the rate of customs duty is set in absolute terms per unit of measurement: weight, volume, length, area, etc. Specific duties are most often export duties, especially when exporting raw materials;

combined (mixed) tariff - includes both methods of determining the amount of fees discussed above;

alternative fare - applied according to the decision of the customs authorities. The ad valorem or specific rate is usually the one that ensures that the highest absolute amount is charged for each particular case.

By nature of origin (depending on the country of origin of the goods):

offline tariff established by the country independently of other subjects of world trade;

conventional (negotiated tariff) is set by the country in accordance with the obligations assumed under international agreements;

preferential - duties at lower rates than the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating in developing countries.

The value of customs rates depends on the trade regime provided to that country. In international practice, there are three types of trading modes: R most favored nation regime; preferential treatment (preferential); duty-free mode. First used in trade with countries with which there are no trade agreements; second- in cases where there are trade agreements on the introduction of the most favored nation treatment; third– usually used when importing goods from developing countries.

Classification of tariffs by direction of action:

seasonal rate established to regulate international trade in seasonal products, primarily agricultural;

preferential rate is established with the aim of providing a benefit to a country or group of countries, i.e. to facilitate the export or import of the goods of that country;

discriminatory tariff established to make it difficult or restrict the export or import of goods from a particular country. Discriminatory tariffs are divided into: reciprocal, compensatory, anti-dumping.

In some cases, international practice uses the so-called tariff quotas. They make it possible to apply established reduced rates if the total volume of imports does not exceed the limit - quotas, and an increased rate when the volume exceeds it. A variant of tariff quotas is the provision of a preferential (preferential) regime for the import of a certain amount of goods at a preferential duty rate. Tariff quotas are a trade and political instrument of a combined nature, combining elements of economic and administrative impact. It is actively used, for example, in the EU, and is also provided for by the Agreement on Agriculture under the GATT / WTO.

State regulation of foreign trade is based on tariff and non-tariff methods.

Tariff Methods involve the use of customs tariffs.

customs tariff is a systematized list of customs duties that are levied on goods imported into or exported from the country. At the same time, the list of goods is systematized according to certain criteria, and one or more rates of customs duties are indicated against each of the goods.

There are two types of customs tariffs: simple and complex.

Simple tariff provides for one rate of customs duties for each product, which is applied regardless of the country of origin of the product. This tariff does not provide for sufficient flexibility in customs policy, and therefore it does not correspond to modern conditions of competition in the world market.

Complex tariff involves the determination of two or more rates of customs duties for each product. It is often used in the foreign trade policy of states, as it allows to put pressure on some countries by imposing higher duties on their goods, and to provide benefits to other states, developing closer economic cooperation with them. Within the framework of a complex tariff, there are: autonomous, conventional and preferential rates. Autonomous rates are introduced on the basis of unilateral decisions of state authorities, are the highest and apply to goods imported from countries with which there are no trade agreements and agreements. Conventional rates have a lower tariff rate than autonomous ones. They are determined on the basis of a bilateral or multilateral agreement, and apply to goods from countries that have concluded trade agreements. Preferential rates provide the lowest rates that are established in accordance with multilateral agreements and are used to create closed economic groupings, association regimes, as well as in trade with developing countries.

Since customs duties are associated with goods crossing the border, they are divided primarily into import, export and transit.

Import duties goods imported into the country are taxed. They perform mainly a fiscal function, providing a significant part of tax revenues to the budget.

Export duties These are taxes levied on goods exported outside the country. They are designed to limit the export of those goods that are needed by the domestic market (for example, oil), as well as replenish the revenue side of the budget.

transit fees are levied on goods that cross the territory of the state in transit. In world practice, they are rarely used, as they hold back commodity flows.

According to the form of taxation, duties are distinguished: ad valorem, which are levied as a percentage of the price of the goods (for example, 10% of the price of a car); specific, charged in the form of a certain amount of money from the volume, weight or piece of goods (for example, $ 15 per ton of metal); mixed, in which the goods can be subject to both ad valorem and specific duties.

Additional duties include: anti-dumping, countervailing and cartel.

Anti-dumping duties are applied in case of import of goods into the territory of the country at prices below domestic prices, if such import causes economic damage to national producers.

Countervailing duties applied to those imported goods, in the production of which subsidies were directly or indirectly used, if these imports cause damage to national producers of similar products.

Cartel duties are applied against goods imported from those countries that carry out discrimination against this state, unfriendly acts, etc.

Under non-tariff methods regulation of trade turnover understand the administrative quantitative restrictions on the volume of imports and exports.

Quantitative restrictions on imports and exports are understood as an administrative form of non-tariff regulation of trade turnover, which determines the quantity and range of goods allowed for export or import. These include: quoting; licensing; voluntary export restrictions and market streamlining agreements; embargo.

Non-tariff methods of regulation are the most effective element of the implementation of foreign trade policy, because: as a rule, they are not bound by any international obligations; more convenient in achieving the desired result in foreign economic policy; make it possible to take into account the specific situation developing in the global economy and apply adequate measures to protect the national market within a specific period; are not an additional tax burden for the population.

When classifying non-tariff methods, the methodology developed by the WTO Secretariat is used, according to which they are divided into five main groups: quantitative restrictions on imports and exports; customs and administrative import-export formalities; standards and requirements for the quality of goods; the restrictions laid down in the mechanism of payments; participation of the state in foreign trade operations.