Unified system of tariff preferences of the Eurasian Economic Union: functional features and development direction
Drobot E.V.1
1 Выборгский филиал Российской академии народного хозяйства и государственной службы при Президенте Российской Федерации
Download PDF | Downloads: 25
Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 24 (December 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The article shows the results of the study of specifics of modernization of the Unified System of Tariff Preferences of the Eurasian Economic Union, including in the framework of new agreements on free trade zones. The study makes it possible to identify a number of key problems, in particular, the difficulty of monitoring the compliance with the rules for determining country of origin of goods and validity of certificates attesting such a country, the negative impact on the budget revenues of the member states of the Eurasian Economic Union (EAEU), preferences for the beneficiary countries of the Unified System of Tariff Preferences of EAEU, whose income level is higher than that of the Russian Federation, the lack of commonality in preferential treatment system in the framework of a free trade agreement with the Republic of Serbia. Improvement of Unified System of Tariff Preferences of EAEU makes sense in such areas as the creation of a unified electronic system for the certification of goods, the reduction of the list of developing user countries of the USTR EAEU, the signing of a free trade agreement with Serbia by all EAEU members.
Keywords: customs duties, customs preferences, Eurasian Economic Union, customs payments, system of tariff preferences, customs privilege, tariff preferences, tariff concessions
JEL-classification: F15, F13, F14
References:
Abalkin L.I. (2015). Ekonomicheskaya entsiklopediya [Economic Encyclopedia] M.: OAO «Izdatelstvo «Ekonomika». (in Russian).
Alekseeva T.O. (2017). Sistema tarifnyh preferentsiy v usloviyakh Evraziyskogo ekonomicheskogo soyuza: osobennosti primeneniya i problemy funktsionirovaniya [Tariff preferences in the Eurasian Economic Union: application features and problems of functioning]. Finance and credit. 23 (16(736)). 958-972. (in Russian). doi: 10.24891/fc.23.16.958 .
Bernar I., Kolli Zh.-K (2015). Tolkovyy ekonomicheskiy i finansovyy slovar [Explanatory Economic and Financial Dictionary] M.: Mezhdunarodnye otnosheniya. (in Russian).
Drobot E.V. (2017). Sistema tarifnyh preferentsiy [System of tariff preferences ] SPb.: Troitskiy most. (in Russian).
Drobot E.V. (2016). Issledovanie ekonomicheskogo potentsiala Evraziyskogo ekonomicheskogo soyuza: faktory konkurentosposobnosti i ugrozy ekonomicheskoy bezopasnosti [The study of economic potential of the Eurasian Economic Union: factors of competitiveness and threats to economic security]. Russian Journal of Entrepreneurship. 17 (12). 1407-1428. (in Russian). doi: 10.18334/rp.17.12.35388.
Drobot E.V., Kostyleva S.O. (2016). Aktualnye problemy ekonomicheskoy integratsii Rossii v mirovuyu ekonomiku v usloviyakh funktsionirovaniya Evraziyskogo ekonomicheskogo soyuza [Urgent problems of economic integration of Russia in the world economy under the conditions of functioning of the Eurasian Economic Union]. Eco. 6 (4). 125-131. (in Russian). doi: 10.18334/eo.6.4.37381.
Dzhabiev A.P. (2012). Osnovy gosudarstvennogo regulirovaniya vneshneekonomicheskoy deyatelnosti Rossii [Foundations of state regulation of foreign economic activity of Russia] M.: Ekonomika. (in Russian).
Ershov A.D., Sizova K.A. (2004). Lgoty i preferentsii v tamozhennom dele [Privileges and preferences in customs ] SPb.: Biznes-pressa. (in Russian).
Fedotova K.A. (2016). Sistema tarifnyh preferentsiy v Evraziykom ekonomicheskom soyuze [Tariff preference system in the eurasian economic union]. Logisticheskie sistemy v globalnoy ekonomike. (6). 567-569. (in Russian).
GNI per capitaThe Workd Bank. Retrieved from https://data.worldbank.org/indicator/NY.GNP.PCAP.CD
Gubin A.V. (2017). Neobkhodimost izmeneniya sistemy tarifnyh preferentsiy v Evraziyskom ekonomicheskom soyuze [The need to change the system of tariff preferences in the Eurasian Economic Union]. Vestnik Rossiyskoy tamozhennoy akademii. (1(38)). 36-44. (in Russian).
Ivanov O.V. (2016). Strategicheskoe tselepolaganie i dolgosrochnoe planirovanie razvitiya infrastruktury kak faktory povysheniya effektivnosti gosudarstvenno-chastnogo partnerstva (mezhdunarodnyy opyt) [Strategic goal-setting and long-term planning of infrastructure development as factors of increasing the efficiency of public-private partnership (international experience)]. Journal of Public-Private Partnership. 3 (3). 173-188. (in Russian). doi: 10.18334/ppp.3.3.36506.
Kozyrin A.N. (2007). Kommentariy k Zakonu Rossiyskoy Federatsii «O tamozhennom tarife» [Comment on the Law of the Russian Federation "On Customs Tariff"] M.: Legat. (in Russian).
Krasilnikova E.A. (2015). Osobennosti razvitiya torgovyh organizatsiy v regionakh s uchetom problem i tendentsiy ekonomicheskogo razvitiya strany [Special Aspects of Trading Company Development in Russian Regions in the Context of Problems and Trends of the Country’s Economic Development]. Russian Journal of Retail Management. 2 (4). 233-246. (in Russian). doi: 10.18334/tezh.2.4.590.
Matveev M.M. (2015). Nekotorye problemy integratsii v usloviyakh Evraziyskogo ekonomicheskogo soyuza [Some problems of integration in the context of the Eurasian Economic Union]. Journal of Economics, Entrepreneurship and Law. 5 (2). 73-78. (in Russian). doi: 10.18334/epp.5.2.414.
Naumova T.S., Kholostyakova K.V. (2016). Tarifnye preferentsii: institutsionalnyy aspekt primeneniya [Tariff Preferences: Institutional Aspect of Application]. Society: politics, economics, law. (8). 43-49. (in Russian).
Novikov M.V., Zemlyanskaya S.V. (2013). Sistema tarifnyh preferentsiy tamozhennogo soyuza [System of tariff preferences of customs union]. Vestnik volgogradskogo gosudarstvennogo universiteta. seriya 3: ekonomika. ekologiya. 3 (1(22)). 223-229. (in Russian).
Prokushev E.F. (2016). Vneshneekonomicheskaya deyatelnost [Foreign economic activity] M.: Izdatelsko-torgovaya korporatsiya «Dashkov i K°». (in Russian).
Prudnikova D.S., Chernova L.G. (2011). Tarifnye preferentsii v usloviyakh primeneniya tamozhennogo kodeksa tamozhennogo soyuza [Tariff preferences in the context of application of the customs code of the customs union]. Actual problems of aviation and cosmonautics. 2 (7). 215-216. (in Russian).
Repin D.V., Samik M.V. (2015). Problemy i perspektivy razvitiya mekhanizma «edinogo okna» v ramkakh Evraziyskogo ekonomicheskogo soyuza [Problems and prospects for the development of the Single Window mechanism within the framework of the Eurasian Economic Union]. Eco. 5 (2). 12-15. (in Russian).
Spiridonova V.V. (2016). Obespechenie funktsionirovaniya edinoy sistemy netarifnogo regulirovaniya [Ensuring functioning of uniform system of non-tariff regulation]. Eco. 6 (3). 62-66. (in Russian).
Timoschenko M.A. (2015). Osobennosti gosudarstvennoy podderzhki selskogo khozyaystva v sovremennyh usloviyakh [Specific Features of State Support for Agriculture in the Modern Conditions]. Food policy and security. 2 (2). 113-126. (in Russian). doi: 10.18334/ppib.2.2.594.
Titkova A.A. (2015). Obosnovanie priznakov tarifnyh lgot i tarifnyh preferentsiy kak faktorov, vliyayuschikh na mezhdunarodnye torgovye otnosheniya [Justification of the signs of tariff preferences as factors affecting international trade relations]. Obrazovanie i nauka bez granits: sotsialno-gumanitarnye nauki. (1). 303-304. (in Russian).
Topilin A.V. (2016). Migratsiya i obschiy rynok truda EAES: vyzovy i puti integratsii [Migration and the general labor market of the EAEU: challenges and ways of integration]. Migration and social development. 1 (1). 39-2. (in Russian). doi: 10.18334/migration.1.1.38076.
Vartanova M.L. (2016). Prodovolstvennaya bezopasnost kak sostavnaya chast ekonomicheskoy i natsionalnoy bezopasnosti gosudarstva [Food security as an integral part of the economic and national security of the state]. Food policy and security. 3 (3). 145-162. (in Russian). doi: 10.18334/ppib.3.3.36503.
Zueva E.A. (2011). Problemnye voprosy predostavleniya tarifnyh preferentsiy v ramkakh tamozhennogo soyuza [Issues of granting tariff preferences within the customs union] Сustoms Readings - 2011. Innovative Russia: Challenges of Education and Science. 48-55. (in Russian).
Базы данных таможенной статистики внешней торговлиОфициальный сайт ФТС РФ. (in Russian). Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=13858&Itemid=2095
Глобальный рейтинг экономик по показателю валового национального дохода на душу населения. Рассчитан по методике Всемирного банкаThe World Bank. (in Russian). Retrieved from http://gtmarket.ru/ratings/rating-countries-gni/rating-countries-gni-info
Таможенная служба Российской Федерации в 2014 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Таможенная служба Российской Федерации в 2015 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Таможенная служба Российской Федерации в 2016 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Alekseeva T.O. (2017). Sistema tarifnyh preferentsiy v usloviyakh Evraziyskogo ekonomicheskogo soyuza: osobennosti primeneniya i problemy funktsionirovaniya [Tariff preferences in the Eurasian Economic Union: application features and problems of functioning]. Finance and credit. 23 (16(736)). 958-972. (in Russian). doi: 10.24891/fc.23.16.958 .
Bernar I., Kolli Zh.-K (2015). Tolkovyy ekonomicheskiy i finansovyy slovar [Explanatory Economic and Financial Dictionary] M.: Mezhdunarodnye otnosheniya. (in Russian).
Drobot E.V. (2017). Sistema tarifnyh preferentsiy [System of tariff preferences ] SPb.: Troitskiy most. (in Russian).
Drobot E.V. (2016). Issledovanie ekonomicheskogo potentsiala Evraziyskogo ekonomicheskogo soyuza: faktory konkurentosposobnosti i ugrozy ekonomicheskoy bezopasnosti [The study of economic potential of the Eurasian Economic Union: factors of competitiveness and threats to economic security]. Russian Journal of Entrepreneurship. 17 (12). 1407-1428. (in Russian). doi: 10.18334/rp.17.12.35388.
Drobot E.V., Kostyleva S.O. (2016). Aktualnye problemy ekonomicheskoy integratsii Rossii v mirovuyu ekonomiku v usloviyakh funktsionirovaniya Evraziyskogo ekonomicheskogo soyuza [Urgent problems of economic integration of Russia in the world economy under the conditions of functioning of the Eurasian Economic Union]. Eco. 6 (4). 125-131. (in Russian). doi: 10.18334/eo.6.4.37381.
Dzhabiev A.P. (2012). Osnovy gosudarstvennogo regulirovaniya vneshneekonomicheskoy deyatelnosti Rossii [Foundations of state regulation of foreign economic activity of Russia] M.: Ekonomika. (in Russian).
Ershov A.D., Sizova K.A. (2004). Lgoty i preferentsii v tamozhennom dele [Privileges and preferences in customs ] SPb.: Biznes-pressa. (in Russian).
Fedotova K.A. (2016). Sistema tarifnyh preferentsiy v Evraziykom ekonomicheskom soyuze [Tariff preference system in the eurasian economic union]. Logisticheskie sistemy v globalnoy ekonomike. (6). 567-569. (in Russian).
GNI per capitaThe Workd Bank. Retrieved from https://data.worldbank.org/indicator/NY.GNP.PCAP.CD
Gubin A.V. (2017). Neobkhodimost izmeneniya sistemy tarifnyh preferentsiy v Evraziyskom ekonomicheskom soyuze [The need to change the system of tariff preferences in the Eurasian Economic Union]. Vestnik Rossiyskoy tamozhennoy akademii. (1(38)). 36-44. (in Russian).
Ivanov O.V. (2016). Strategicheskoe tselepolaganie i dolgosrochnoe planirovanie razvitiya infrastruktury kak faktory povysheniya effektivnosti gosudarstvenno-chastnogo partnerstva (mezhdunarodnyy opyt) [Strategic goal-setting and long-term planning of infrastructure development as factors of increasing the efficiency of public-private partnership (international experience)]. Journal of Public-Private Partnership. 3 (3). 173-188. (in Russian). doi: 10.18334/ppp.3.3.36506.
Kozyrin A.N. (2007). Kommentariy k Zakonu Rossiyskoy Federatsii «O tamozhennom tarife» [Comment on the Law of the Russian Federation "On Customs Tariff"] M.: Legat. (in Russian).
Krasilnikova E.A. (2015). Osobennosti razvitiya torgovyh organizatsiy v regionakh s uchetom problem i tendentsiy ekonomicheskogo razvitiya strany [Special Aspects of Trading Company Development in Russian Regions in the Context of Problems and Trends of the Country’s Economic Development]. Russian Journal of Retail Management. 2 (4). 233-246. (in Russian). doi: 10.18334/tezh.2.4.590.
Matveev M.M. (2015). Nekotorye problemy integratsii v usloviyakh Evraziyskogo ekonomicheskogo soyuza [Some problems of integration in the context of the Eurasian Economic Union]. Journal of Economics, Entrepreneurship and Law. 5 (2). 73-78. (in Russian). doi: 10.18334/epp.5.2.414.
Naumova T.S., Kholostyakova K.V. (2016). Tarifnye preferentsii: institutsionalnyy aspekt primeneniya [Tariff Preferences: Institutional Aspect of Application]. Society: politics, economics, law. (8). 43-49. (in Russian).
Novikov M.V., Zemlyanskaya S.V. (2013). Sistema tarifnyh preferentsiy tamozhennogo soyuza [System of tariff preferences of customs union]. Vestnik volgogradskogo gosudarstvennogo universiteta. seriya 3: ekonomika. ekologiya. 3 (1(22)). 223-229. (in Russian).
Prokushev E.F. (2016). Vneshneekonomicheskaya deyatelnost [Foreign economic activity] M.: Izdatelsko-torgovaya korporatsiya «Dashkov i K°». (in Russian).
Prudnikova D.S., Chernova L.G. (2011). Tarifnye preferentsii v usloviyakh primeneniya tamozhennogo kodeksa tamozhennogo soyuza [Tariff preferences in the context of application of the customs code of the customs union]. Actual problems of aviation and cosmonautics. 2 (7). 215-216. (in Russian).
Repin D.V., Samik M.V. (2015). Problemy i perspektivy razvitiya mekhanizma «edinogo okna» v ramkakh Evraziyskogo ekonomicheskogo soyuza [Problems and prospects for the development of the Single Window mechanism within the framework of the Eurasian Economic Union]. Eco. 5 (2). 12-15. (in Russian).
Spiridonova V.V. (2016). Obespechenie funktsionirovaniya edinoy sistemy netarifnogo regulirovaniya [Ensuring functioning of uniform system of non-tariff regulation]. Eco. 6 (3). 62-66. (in Russian).
Timoschenko M.A. (2015). Osobennosti gosudarstvennoy podderzhki selskogo khozyaystva v sovremennyh usloviyakh [Specific Features of State Support for Agriculture in the Modern Conditions]. Food policy and security. 2 (2). 113-126. (in Russian). doi: 10.18334/ppib.2.2.594.
Titkova A.A. (2015). Obosnovanie priznakov tarifnyh lgot i tarifnyh preferentsiy kak faktorov, vliyayuschikh na mezhdunarodnye torgovye otnosheniya [Justification of the signs of tariff preferences as factors affecting international trade relations]. Obrazovanie i nauka bez granits: sotsialno-gumanitarnye nauki. (1). 303-304. (in Russian).
Topilin A.V. (2016). Migratsiya i obschiy rynok truda EAES: vyzovy i puti integratsii [Migration and the general labor market of the EAEU: challenges and ways of integration]. Migration and social development. 1 (1). 39-2. (in Russian). doi: 10.18334/migration.1.1.38076.
Vartanova M.L. (2016). Prodovolstvennaya bezopasnost kak sostavnaya chast ekonomicheskoy i natsionalnoy bezopasnosti gosudarstva [Food security as an integral part of the economic and national security of the state]. Food policy and security. 3 (3). 145-162. (in Russian). doi: 10.18334/ppib.3.3.36503.
Zueva E.A. (2011). Problemnye voprosy predostavleniya tarifnyh preferentsiy v ramkakh tamozhennogo soyuza [Issues of granting tariff preferences within the customs union] Сustoms Readings - 2011. Innovative Russia: Challenges of Education and Science. 48-55. (in Russian).
Базы данных таможенной статистики внешней торговлиОфициальный сайт ФТС РФ. (in Russian). Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=13858&Itemid=2095
Глобальный рейтинг экономик по показателю валового национального дохода на душу населения. Рассчитан по методике Всемирного банкаThe World Bank. (in Russian). Retrieved from http://gtmarket.ru/ratings/rating-countries-gni/rating-countries-gni-info
Таможенная служба Российской Федерации в 2014 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Таможенная служба Российской Федерации в 2015 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Таможенная служба Российской Федерации в 2016 годуCustoms. Retrieved from http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845
Страница обновлена: 30.05.2025 в 21:59:33