Types of customs duty rates

Article 75 of the Code "On Customs Regulation in the Republic of Kazakhstan" defines the types of customs duty rates - ad valorem, specific and combined. Note that the types of rates listed in article 71 may apply not only to customs duties, but also to excise taxes.

The ad valorem rate is set as a percentage of the customs value of the taxable goods. The customs duty on goods subject to ad valorem rates is calculated as the product of the customs value of the goods by the corresponding rate.

Specific customs duty rates are set in monetary terms depending on the physical characteristics in physical terms - quantity, mass, volume or other characteristics.

The monetary expression of a specific rate is the euro or the US dollar. For example, in the Common Customs Tariff of the Customs Union, the rate of import customs duty for buses intended for the transport of more than 120 people and since the release of which more than 5 years have passed (HS code- 8702 10 192 2), expressed in euros per 1 cubic meter. cm, and for cane sugar (HS code-1701 13) - in US dollars per 1000 kg.

The amount of customs duty calculated at a specific rate does not depend on the price of goods imported into or exported from the customs territory of the Customs Union. The use of specific rates makes the budget revenues from the collection of customs duties less dependent on the price environment. In addition, the use of specific rates makes it possible to combat customs evasion by lowering contract prices for imported and exported goods.

The combined rate involves a combination of ad valorem and specific taxation. In this case, both the cost and quantitative indicators of goods transported across the customs border are used.

Depending on the special instructions contained in the customs tariff, when calculating the import customs duty at the combined rate, the ad valorem and specific components may be added up (the cumulative combined rate) or the one with the highest value (the alternative combined rate) may be charged. The Common Customs Tariff of the Customs Union uses an alternative combined rate - "C1 as a percentage, but not less than C2 in euros for the quantity of goods".

When applying an alternative combined rate (for example, 10%, but not less than 3 euros for 1 piece), the amount of customs duty is first calculated at the ad valorem rate as a percentage of the customs value, and then the amount of customs duty is calculated at a specific rate. To determine the amount of customs duty to be paid, the larger of the two values obtained is used.

When calculating the amounts of customs duties levied at specific rates set per kilogram of the mass of the goods, or combined rates with a specific component in euros per kilogram of the mass of the goods, the mass of the goods is used as the basis, taking into account its primary packaging, that is, packaging that is inseparable from the goods before consumption and in which the goods are presented for retail sale.