The free customs zone is ... The customs territory. Customs Code

To solve strategic problems, modern states often create free (special) economic zones on their territory. The SEZ (SEZ) may be located within and under the jurisdiction of one or more of the countries that make up the union. However, they have a special status, because they facilitate the conduct of entrepreneurial activities for foreign, as well as national actors. In the world practice, a free customs zone is one of the widely used procedures. Within the STZ, foreign goods can be located for a certain period of time without levying duties and taxes, and also without applying non-tariff regulation measures to them .

Introduction

The functioning of free zones is regulated by international law, in particular the 1979 Kyoto Convention. The Customs Code of the EurAsEC TC has reflected some elements of its new wording. The latter came into force on February 3, 2006. For example, Article 202 of the TC EurAsEC TC fixes such types of procedures as the FCZ and the free warehouse. In Russia there are special economic zones created on the basis of federal laws. SEZs are parts of the territory of Russia, which differ in legal status and preferential terms of doing business. In some of them, the CTZ procedure may be applied.

Main goals and types

In the world practice, the main task of creating special zones is to solve general economic, foreign trade, social and scientific and technical problems. Article 3 of the Federal Law "On the Special Economic Zone in the Russian Federation" is devoted to the objectives of the SEZ. Among them: the development of manufacturing industries, high-tech industries, tourism, transport infrastructure, the commercialization of research results and the production of new types of goods.

Various procedures can be applied to products in the SEZ territory. Among them there is a free customs zone. This is a procedure in which foreign products are not taxed for a certain period of time.

In the world practice, the following goals for creating SEZs are singled out:

• Attraction of foreign investments and advanced technologies.
• Creation of jobs, especially for highly qualified personnel.
• Approbation of new methods of labor organization.
• Minimizing costs.
• Improved access to infrastructure facilities.
• Reducing the cost of hiring workers.
• Reducing the number of administrative barriers.
• The development of regions and the approach of production to the consumer.

There are several classifications of SEZs. The main grouping is considered by types of economic activity. In this classification, there are commercial, industrial, technical-innovative, service and integrated SEZs.

Customs regime of free customs zone: regulatory framework

Within the state border of Russia, Armenia, Belarus, Kazakhstan and Kyrgyzstan, there is a common TC EurAsEC TC. Also the issue under consideration is regulated by the "Agreement on free (special, special) economic zones on the customs territory of the Customs Union and the customs procedure of the FCZ." The concept of SEZ is identical to the previously adopted in the Russian Federation the term SEZ. However, the period of existence of the latter could not be extended.

Customs territory

This concept is central to topics related to international trade and investment, as they imply the crossing of goods, services and capital by state borders. The customs territory is all land, air and water space of the country. It may also include artificial islands, structures and installations. According to the TC EurAsEC TC, the customs territory includes the land, air and water areas of Russia, Armenia, Belarus, Kazakhstan and Kyrgyzstan. It also includes all artificial islands, structures, installations in respect of which these states have exclusive jurisdiction.

In the legislation of the Russian Federation

The Customs Code of the Eurasian Economic Community (Article 202) includes the STZ in the system of procedures used in Russia. There are seventeen in all. Concludes the list of special customs procedure. Legal relations with regard to the operation of special (special) economic zones are regulated by the federal law "On SEZ in the Russian Federation" and "Agreement on FEZ". A free customs zone is a separate procedure. It can not be used in some types of FEZ. The movement of goods from and to the FCZ is carried out with the permission of the customs authorities. Products can be found here throughout the life of the SEZ.

The three previously adopted laws have not lost their relevance:

• "On the SEZ in the Kaliningrad Region".
• "On special economic zones in the Russian Federation".
• "On the SEZ in the Magadan Region."

Operations with goods

As we have already said, the free customs zone is a separate procedure within the framework of the FEZ. Its regulation is contained in the regulatory and legal framework of the EurAsEC TC. Import of goods to the warehouse is possible only after the resident has provided information about them in writing. In the territory of STZ you can inspect and measure goods, as well as take all the necessary actions to ensure their safety. Subject to the existence of an agreement on the implementation of activities in the FEZ, product authorized persons may conduct product processing, assembly, preparation for transportation and further sale. In respect of goods, transactions that involve the transfer of ownership rights to them may be made.

Importance for the domestic economy

In developing countries, a free customs zone is primarily a source of growth. It helps the national economy to reach a new stage in the industrialization of industry, allows the manufactured goods to be sold abroad. In developed countries, the customs code may prioritize the establishment of the FTZ strengthening of individual regions and industries. That is, this regime is considered by them as a way of balancing the economy.

The customs procedure "free customs zone" in the Russian Federation has its own peculiarities. In the past, experts have often noted the politicized use of FTZ to the detriment of their economic nature, the inconsistency and the lack of a clear strategy for their creation. So sometimes in Russia one could even talk about the negative impact of some free customs zones on the development of regions. Local goods were simply not in a position to compete with cheap duty-free imports.

In order for the FTZ to benefit the economy, the state should prepare the infrastructure components, production capacities and legal framework. Foreign practice of the procedure allows us to talk about the need to develop clear goals and objectives for the creation of such zones. It should be understood that mindless copying of foreign models is unacceptable. The conditions and problems in each state differ, so the templates are ineffective and can even lead to the discrediting of the very idea of creating a STZ.

Problems

Analyzing the world experience, we can distinguish several errors in the creation of STZ. Among them:

• The lack of a clear study of the goals and objectives of the operation of the FCZ.
• Mixing the external economic and investment aspects.
• Absence of a separate state power structure, which would regulate the import of goods into the territory of the FCZ.
• Overestimated scale of land allocation for the creation of free customs zones.
• The lack of a preparatory period, during which the economic infrastructure is being established in the region, and the financial and economic justification for the establishment of the FTZ in a particular region.

Complicated moments in the Russian Federation

In addition, Russia has a number of internal problems that hamper the successful operation of free customs zones for the benefit of the country. The most important among them are the following:

• The Russian Federation has not yet created comfortable conditions for the work of foreign specialists.
• High level of risk when investing.
• Much more long payback periods of projects in comparison with developed countries.
• Insufficiency of guarantees of return of the enclosed investments.
• The problem of processing products, which is export-oriented.
• Inefficient transport communication with remote regions, which makes the products of the latter uncompetitive.
• Demographic problems.

Prospects for the development of the regime in the Russian Federation

The experience of foreign countries shows that the main problem in the creation of the SEZ is the wrong choice of the location of the zone, ineffective institutional links between government bodies involved in the operation of preferential regimes, and the underdevelopment of the basic elements of infrastructure (transport, electricity, telecommunications). It should be understood that the region itself will not begin to develop after the start of the procedure. Zones of the social plan should be singled out separately. It is also important to reduce the number of administrative barriers. Paper red tape and bureaucracy never contribute to the successful functioning of free customs zones. The consistency of the political course of the state is also important, as evidenced by the duration of the granting of benefits. The world practice shows that the following principles should be guided when creating a CTZ:

• Activization of entrepreneurship;
• Profitability of investment;
• Competitiveness of business in comparison with other territories due to modern forms and methods of organization of activities;
• Unity of the entrepreneurial and management initiative, compliance of the SEZ structure with the real economic conditions;
• Availability of a well-developed legislative framework.

conclusions

Summing up, it can be said that STZ is an effective tool for investment and innovation policy. This procedure can be successfully used to develop the state and balance the economy of its individual regions. However, it is important to establish this regime in a rational and consistent manner. Only in this case the creation of a FTZ can contribute to the stability of the economic system. Administrative and legal control in free customs zones should be aimed at ensuring equal access to the infrastructure of all entities, the protection of competition, and to ensure a favorable climate for investment.

In the Russian Federation, the formation of STZ can become a rather promising area of international cooperation. Such zones can lead to an influx of foreign investment, strengthen the economic and scientific potential of the state. However, in the Russian Federation there are also problems associated with the application of this procedure. To eliminate them, it is necessary to improve the infrastructure, improve the legislative base (the first step was the adoption of the TC EurAsEC TC) and the elaboration of a strategy for the creation of the STZ. When solving these problems, free customs zones can become one of the innovative tools of the state policy of economic development.