Suchergebnisse

The subject. The article is devoted to the main problem of customs classification on the example of Foreign Economic Activity Commodity Nomenclature (FEACN) of the EAEU. The purpose of the paper is to define the concept and meaning of classification of goods for customs purposes, the characteristics of the legal basis of FEACN, the identification of the features of cases challenging the decisions of customs authorities on the classification of goods in accordance with the EAEU FEACN. The hypothesis is to confirm or refute the relevance of the problems of customs classification for participants of foreign economic activity, and for customs authorities.The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal‐legal). Results, scope. Features of classification of goods in customs declaration, in the implementation of customs control and in other cases regulated by the Customs Code of the EAEU. The classification of goods for customs purposes should be understood as the action taken by the declarant or customs authorities to classify goods as specific commodity items, sub‐ items and sub‐sub‐items of FEACN in accordance with the Basic rules of interpretation and the corresponding digital codes, which has legal significance in determining the amount of customs payments, in the application of non‐tariff regulation measures and in the frame‐ work of customs statistics for the purpose of summarizing data on goods moved. The current FEACN of the EAEU was approved by the decision of the Council of the Eurasian Economic Commission. The FEACN used in the EAEU is derived from the Harmonized commodity description and coding system. In addition, the FEACN of the Commonwealth of Independent States, introduced after the conclusion of the relevant international legal agreement by the former Soviet republics in 1995, acts as the international basis of the EAEU FEACN.Since the size of customs payments depends on the HS code, the majority of disputes between participants of foreign economic activity and customs authorities arise in this category of cases, moreover, their number increases from year to year.Conclusions. As a result of the study, the concept and importance of classification of goods for customs purposes are defined, the legal basis of FEACN is characterized, the features of cases on challenging the decisions of customs authorities on the classification of goods in accordance with the EAEU FEACN are revealed. All of the above indicates the relevance of the problems of customs classification for participants of foreign economic activity, and for the customs authorities. ; Рассматриваются проблемы понятия классификации товаров в таможенных целях, характеризуется правовая основа Товарной номенклатуры внешнеэкономической деятельности (ТН ВЭД), а также выявляются особенности дел об оспаривании решений таможенных органов о классификации товаров в соответствии с ТН ВЭД ЕАЭС. На основании анализа доктринальных источников делается вывод, что под классификацией товаров в таможенных целях следует понимать совершаемое декларантом либо таможенными органами действие по отнесению товаров к конкретным товарным позициям, субпозициям и подсубпозициям ТН ВЭД в соответствии с Основными правилами интерпретации и соответствующим им цифровым кодам, имеющее юридическое значение при определении размера таможенных платежей, при применении мер нетарифного регулирования и в рамках таможенной статистики в целях обобщения данных о перемещаемых товарах. Исследование правовой основы ТН ВЭД позволило определить особенности применяемой в ЕАЭС системы кодирования товаров, исследование арбитражной практики – выявить особенности споров участников внешнеэкономической деятельности по вопросам классификации товаров в таможенных целях.

The article deals with the problems of customs tariff regulation of importing innovative goods using the example of "smart watches", proposes solutions for dealing with these problems. Until now, the question of the import customs duty rate remains urgent. The customs and tariff regulation of the import of goods into the customs territory of the EAEC should be flexible, comply with both the norms of international legislation and fulfill the tasks of national and supranational regulation of the external trade of the EAEC, and also meet the tasks and conditions for the formation of the financial system of Russia.

Water management has increasingly become a hot button issue in the United States and worldwide. Access, use, and conservation issues continually emerge as societies grow and change. A key aspect of the debate revolves around what water "is." Naming water as a mineral, as a public good, or as a commodity fundamentally changes its nature, shifting access among citizens, governments, and private firms. This essay discusses some of the issues, problems, and opportunities that emerge from these naming choices, while providing an overview of current water management practices.

The article analyzes current trends in the development of the domestic market of goods, quantifies the processes of national trade in goods taken in retrospect of their development. It can be concluded that the government program for boosting economic development for 2013-2014 envisages a policy of import substitution and increasing the competitiveness of the economy, but no effective measures have been taken in this direction, and the measures introduced earlier did not lead to the proper result. ; В статье проанализированы современные тенденции развития отечественного рынка товаров, дана количественная оценка процессам национальной торговли товарами, взятым в ретроспективе своего развития. Можно сделать вывод, что правительственная программа активизации развития экономики на 2013-2014 годы предусматривает политику импортозамещения и повышение конкурентоспособности экономики, однако никаких действенных мер в данном направлении принято не было, а меры, введенные ранее, не привели к должному результату. ; У статті проаналізовано сучасні тенденції розвитку вітчизняного ринку товарів, дана кількісна оцінка процесів національної торгівлі товарами, узятим в ретроспективі свого розвитку. Можна зробити висновок, що урядова програма активізації розвитку економіки на 2013-2014 роки передбачає політику імпортозаміщення та підвищення конкурентоспроможності економіки, проте жодних дієвих заходів в цьому напрямі прийнято не було, а заходи, введені раніше, не призвели до належного результату.

The Harmonized Commodity Description and Coding System (HS) is the most successful legally binding instrument of the World Customs Organization (WCO) with 156 contracting parties. More and more countries and economic regions are applying the HS nomenclature worldwide. But not all member states are applying the same version of the HS nomenclature. Developing countries are allowed to use another (earlier) version of the nomenclature according to article 4 HS, however the WCO does not define the term "developing countries". In the main section this paper discusses the term "developing countries" and examines the nomenclature application by HS member states and non-member states. It displays data from 2008 and 2017 on the positon of HS parties regarding the version of the nomenclature they apply and explains that not only developing nations are not applying the most actual HS 2017 nomenclature but also two advanced economies (Iceland and Singapore): 83 out of 156 contracting parties have successfully implemented the HS 2017 and 56 HS member states are still using older HS versions. Four contracting parties are planning to implement the HS 2017 in 2018 and one in 2019. 46 HS applicants are so called non-members and not HS member states in 2017. Three non-members are advanced economies (all three are WTO members): Hong Kong, Macao and Liechtenstein. The membership development of the HS is examined and future accessions are forecasted. This paper is researched by help of the WCO publications on the HS, the legal texts of the HS and the position of parties for the HS, the WCO publications for the signature and ratification of the Harmonised System Convention and by help of WTO publications on their membership and observers. The methods used during the study are analysis, synthesis, comparison, generalization, systematic and functional analysis.

Using the nephelometric method, the water solubility of C17–C24 alkylbenzenesulfonic acids has been studied. The results of the study made it possible to develop a technique for measuring the solubility of alkylbenzenesulfonic acids used in the production of additives for motor oils. Using the methodology in scientific and industrial laboratories, it is possible to determine the content of ABSA in mixtures with water and to qualify this substance according to the criterion of water solubility when assigning the appropriate code in the Commodity Nomenclature of Foreign Economic Activity.

The assortment of goods on the world market reaches hundreds of thousands of species and varieties. They need to be systematized into groups of homogeneous products. The maintenance of the commodity nomenclature with foreign economic activities and the classification and coding of goods are important elements of the customs. The level of customs payments depend on the correct classification of goods, therefore the importance of identification and classification determines the relevance of this topic. ; Ассортимент товаров на мировом рынке достигает сотен тысяч видов и сортов. Их необходимо систематизировать по группам однородных продуктов. Ведение товарной номенклатуры внешнеэкономической деятельности, классификация и кодирование товаров являются важными элементами таможенного дела. Уровень таможенных платежей зависит от правильной классификации товаров, поэтому важность идентификации и классификации определяет актуальность данной темы.

Aim. To determine the general state of Russia's high-tech exports in the following areas: the relationship with other sectors of the economy and with the dynamics of GDP, positions on the world stage, relations with partner countries.Tasks. To achieve the aim of the study, the following tasks were set: to consider the dynamics of Russia's export structure, to explore Russia's position in the world in high-tech exports, to calculate the time lag of Russia's lag behind the leading countries in high-tech exports, to analyze Russia's role in the hightech market of the main partner countries, to explore the structure of Russia'shigh-tech exports in the context of commodity groups.Methods. To determine high-tech exports and imports, the methodology of the World Bank is used, according to which 9 industries (aerospace, computer and office equipment, electronics and telecommunications, pharmaceuticals, scientific instruments, electric machines, chemicals, nonelectric machines and weapons), including 79 commodity nomenclatures. At the same time, based on the availability of information, the values for the export of weapons are not taken into account.Results. The analysis of changes in high-tech exports has been carried out, which identifies periods of negative changes that coincide with periods characterized by adverse circumstances in the country and the world (pandemic, geopolitical and geo-economic tensions). When comparing graphs of high-tech exports and GDP, ambiguous results were obtained, taking into account the consideration of high-tech exports in calculating GDP. The time lags of the backlog have been calculated, according to which, in most cases, the values of the leading countries in high-tech exports are achievable, but the time lags themselves are enormous. The commodity spectrum of high-tech exports and imports of the Russia is considered, according to which Russia exports the entire commodity spectrum of the high-tech industry.Conclusions. The dominant role in Russia's exports is still assigned to fuel and mining products with observed changes in terms of increasing the share of industrial products, including high-tech products, in which Russia, although an active participant, is nevertheless at a disadvantage in interactions with the main partner countries.

Polish exports have been recording dynamic growth in value since the changes in the economic system which began in 1989. This phenomenon can be divided into several important periods in which significant increases in the value of exports took place. Poland's accession to the European Union was a crucial moment as it allowed the country to participate in the single market and it opened new development opportunities to entrepreneurs. The commodity structure analysis of Polish exports during the accession period was the subject of research. However, the literature available in this area was limited to indicating the main commodity groups of Polish exports and the fluctuations in the value of their sales. The paper describes this aspect by analysing the changes in the sales value of all product groups which are based on the aggregated division in the Combined Nomenclature (CN). Therefore, it answers questions related to the most dynamic sectors of Polish exports and the value of their sales, as well as the changes that have occurred in the value of sales as a result of Poland's membership in the European Union. ; Polski eksport od zmian systemu gospodarczego rozpoczętych w 1989 roku notuje dynamiczny wzrost wartości. Zjawisko to można podzielić na kilka istotnych okresów, w których następowały znaczące przyrosty wartości eksportu. Jednym z nich była akcesja do Unii Europejskiej, a tym samym uczestnictwo w jednolitym rynku, które otworzyło przed przedsiębiorcami nowe możliwości rozwoju. Analiza struktury towarowej polskiego eksportu w okresie okołoakcesyjnym była już przedmiotem badań, jednak dostępna literatura ograniczała się do wskazania głównych grup towarowych polskiego eksportu i fluktuacji wartości ich sprzedaży. W niniejszym opracowaniu opisano ten aspekt, analizując zmiany wartości sprzedaży wszystkich grup towarowych na podstawie podziału zagregowanego w nomenklaturze scalonej CN. Odpowiada ono zatem na pytania związane z najbardziej dynamicznymi sektorami w polskim eksporcie, wartością ich sprzedaży, a także zmianami, jakie nastąpiły w wartości sprzedaży w wyniku członkostwa w Unii Europejskiej.

The significant progress observed in the field of artificial economy opens up new possibilities for modeling economic growth. Agent-based models (ABM) allow leaving the concept of a representative agent in the past and linking investment decisions of economic agents at the micro level with long-term macroeconomic growth. Modern ABMs offer new algorithms for modeling expectations, agent interaction, technical progress, pricing, and production planning. Our article analyzes the current state of modeling investment in fixed assets in operating macroeconomic ABMs. The subject of the review is the families of models Eurace, CATS, KS, Jamel, Lagom. The authors also present the investment block of the agent-based multiregional input-output model (ABMIOM) being developed. Comparative analysis demonstrates that modern ABMs, as a rule, implement the principle of stock-flow consistency. Modeling the investment process requires detailing the commodity nomenclature, so that the initially adopted two-sector division into investment and consumer goods is replaced by more detailed structures, which gives rise to the problem of accounting for inter-sectoral relations in production and consumption. The Leontief production function copes with this problem, which is confirmed by its widespread use in ABM. The size of firms' investments is often derived from the need to expand capacity in accordance with the current production plan, so that planning turns out to be myopic, and long-term aspects in ABM are still largely unrealized. Nevertheless, already now ABMs reproduce many phenomena associated with the economic cycle. The developed ABMIOM provides horizontal consistency of cash flows between agents and analysis of results using input-output tables. ABMIOM represents a step forward in reflecting intersectoral and interregional flows. The model reproduces the growth and contraction of the economy as a result of independent investment decisions of individual firms and households, which is reflected in the sectoral and spatial structure of the economy. Further development of ABMIOM is associated with the modeling of savings, intrafirm finance, money market, innovation and technical progress.