Customs and tariff regulation is a set of measures of state regulation of foreign trade activities based on the application of customs duties, tariff benefits, tariff preferences, and tariff quotas. Customs and tariff regulation is aimed at resolving national interests, protecting national producers, optimizing the structure of exports and imports of goods, and replenishing the revenue side of the budget.
Elements of customs and tariff regulation are:
Customs tariff — a set of customs duty rates.
Customs Declaration of goods transported across the customs border;
Customs procedure;
Commodity nomenclature of foreign economic activity.
Currently, customs duties take a leading place in regulating the import and export of goods, by balancing the flow of foreign products to domestic markets.
The customs authorities exercise control over the completeness of the calculation of customs duties in accordance with the customs tariff. Thus, the amount of customs duties depends on three things: control of the customs value, classification of goods according to the commodity nomenclature of foreign trade, and on the benefits and preferences provided to foreign trade participants.Within these three areas, the customs authorities carry out the main control.
Customs and tariff regulation is an important and time-consuming process that includes several interrelated operations: determining the country of origin of goods; determining the customs value of goods; determining customs payments and taxes.
Currently, all measures are applied to speed up the customs clearance process, i.e. measures to minimize the risks associated with false Declaration of the customs value of goods are determined automatically in accordance with the risk management System in the Astana-1 IP.