Fiscal Role of Special Duties on Imported Goods

The article considers the measures of customs regulation of foreign trade activities used in the world practice. Due to the liberalization of world trade, most countries reduce the use of customs tariff regulation measures, compensating them with the introduction of special duties on imported goods. The purpose of the study is to analyze the international practice of applying those special duties. Analysis of the application of special duties to and against the EAEU countries was carried out, and the implementation of the fiscal function of special duties was examined in particular. The hypothesis of the study is the assumption that special duties play an insignificant fiscal role in the state budget revenues. Analysis of the practice of applying special duties was conducted on the basis of data from the World Trade Organization and the Treasury bodies of the Russian Federation. In the course of the study, the economic and logical methods of comparison, detailing, as well as the balance method were actively used. It was found that anti-dumping duties, which account for 2/3 of all special duties, are most often used to regulate the import of foreign goods. Russia applies 25 protective measures to goods imported from other countries, and 93 protective measures are applied to Russian goods. Special duties are currently insignificant in revenues of the federal budget of Russia; in 2021 their ratio with the receipt of import customs duties amounted to 1.5%. At the same time, there is a steady growth in the receipt of special duties: over the past 10 years, it has increased 13-fold. To increase the fiscal role of special duties, it is advisable to change the order of their distribution among the EAEU countries, so that the entire amount of special duties on imported goods is credited to the budget of the country that initiated their introduction.