Nazaretyan Т. О., Tсirkunov P. I. Application of the escalation principle in the common customs tariff of the EAEU // Young science of Siberia: electronic scientific journal, 2021, No. 1. Access mode: http://mnv.irgups.ru/toma/111-21, free. Title from the screen. Languages: Russian, English [appeal date: 30.05.2021].
The article deals with the concept and essence of the unified customs tariff, the purpose of applying the unified customs tariff and its regulatory role, and its main functions. When talking about the customs tariff, we need to pay attention to the principle of tariff protection, because it consists of the principle of tariff escalation, which creates favorable conditions for the development of production, and the principle of an effective customs tariff, which implies the targeted development of individual industries. There is another principle that is similar to the principle of tariff escalation but has the opposite effect - this is the principle of reverse escalation, which also plays an important role as a state regulator of foreign trade.
The article analyzes three industries - chemical, textile and leather industry under 3 sections of the customs tariff VI, VIII, XI, which need to be supported by the state and how to support and protect the competitiveness of domestic producers. The state supports industries by applying the principle of tariff escalation and the principle of reverse escalation, setting the rates specified in the common customs tariff of the EAEU.
In the industries that are analyzed in the article, not only the application of the escalation principle is considered, but also what rates are set for product groups and what is the reason for this. Examples of sub-items of goods with the name and change of the customs tariff rate are presented. Most often, ad valorem rates of customs duties are applied; this is due to the fact that the same level of protection of the domestic market is maintained regardless of fluctuations in prices for goods.
1. Treaty on the Eurasian economic Union (Signed in Astana on 29.05.2014)
2. Law of the Russian Federation «On customs tariff» dated 21.05.1993 No. 5003-1 (latest version)
3. Unified customs tariff - Decision of the Council of the Eurasian economic Commission of 16.07.2012 No. 54 (ed. of 22.10.2018) «On approval of the unified commodity Nomenclature of foreign economic activity of the Eurasian economic Union and the Unified customs tariff of the Eurasian economic Union»
4. Decision of the Board of the Eurasian economic Commission dated 11.05.2017 No. 44 «on setting import customs duty rates of the common customs tariff of the Eurasian economic Union for certain types of goods in accordance with the obligations of the Russian Federation under the WTO and on amendments to certain decisions of the Eurasian economic Commission»
5. Decision of the Council of the Eurasian economic Commission of 23.06.2017 No. 41 «On setting import customs duty rates of the common customs tariff of the Eurasian economic Union for certain types of goods in accordance with the obligations of the Russian Federation under the WTO»
6. Decision of the Council of the Eurasian economic Commission of 13.07.2018 No. 66 «on setting import customs duty Rates Of the common customs tariff of the Eurasian economic Union for certain types of goods in accordance with the obligations of the Russian Federation under the WTO»
7. Decision of the Board of the Eurasian economic Commission No. 146 of November 15, 2016 «On amendments to the instruction on the procedure for filling in the Declaration for goods»
8. Order of the Ministry of industry and trade of the Russian Federation No. 715 of 12.03.2018 on confirmation of the intended purpose of imported goods from 13.04.2018
9. Order of the Ministry of economic development of Russia, Minpromenergo of Russia and the Ministry of Finance of the Russian Federation No. 73/81/58n dated 15.04.2005 in accordance with the Decision of the EEC Council No. 73 of 14.09.2018 to 09.11.2018 «On the confirmation of the target destination of the imported goods»