Export and import: what is it and what is the difference? What are import and export? International trade and the world market of goods.

international trade

The world economy externally manifests itself primarily as international trade in goods and services. In the second half of the 20th century, world trade not only increased quantitatively, but also experienced qualitative changes. It has become as liberalized as possible, and the emphasis in its internal structure has shifted.

World trade is the most common form of world economic relations.

World trade is the exchange of goods and services between state-national economies. The development of world trade led to the emergence of a world market for goods.

The world market is a set of interconnected and interacting national markets of individual countries, participating in the international division of labor and connected with each other by a system of international economic relations.

Foreign trade of an individual country is characterized by the following indicators:

The amount of trade turnover (the sum of exports and imports);

Foreign trade balance is the ratio of exports and imports. If exports are greater than imports, the country has a positive foreign trade balance (active trade balance), if imports are greater than exports, it has a negative balance (passive trade balance). The difference between exports and imports forms net exports.

Export and import quotas are the share, respectively, of exports and imports in GNP. The share of imports and exports in the volume of national production shows the degree of a country’s involvement in international trade, the degree of “openness” of the economy. The export quota is: 45% in Holland, 13% in the USA, 11% in Japan;

Export potential (export opportunities) - the share of products that can be sold by a given country without damaging its own economy;

Structure of foreign trade: subjects (with whom the country trades) and objects (what the country trades).

International trade occurs in two directions. One of them is the export from the country of national goods, products and services produced in it. This direction of trade is usually called export. To export means to take out for sale to other countries. Exported goods are national goods exported to other countries for sale in the markets of these countries.

Export- export of national goods from the country for the purpose of sale in other countries.

The opposite direction of trade is the import into the country of foreign goods, products and services brought from other countries. It is commonly called import. To import means to bring for sale from other countries. Imported goods are foreign goods brought in for sale on the national market.



Import- importation of foreign goods into the country for the purpose of sale on the national market.

Often a country exports more than it imports. Sometimes, on the contrary: imports prevail over exports. Their values ​​are determined by the sum of the values ​​of all exported and imported goods. To indicate the difference between these values, a special term is used - “foreign trade balance”.

Foreign trade balance- the difference between the prices of exported and imported goods.

If a country exports more than it imports, then it has a positive, or active, balance. If, on the contrary, imports are greater than exports, then the balance is negative, or passive.

Not a single country in the world can do without imports. Its structure shows in the production of which goods a country has neither absolute nor relative advantages over others. At the same time, the structure of exports can be used to judge the presence of such advantages in the production of goods.

The structure of exports and imports serves as a kind of litmus test for the country's economic development and for determining its place in the international division of labor.

The exports of developed countries are dominated by industrial products, especially mechanical engineering products. The products they export are knowledge-intensive and technologically complex. At the same time, the imports of these countries are mainly oil, natural gas, and raw materials for industry. These countries also import some types of finished products, which they prefer not to produce locally due to the harm they cause to the environment: for example, washing powders, paints, pesticides (pesticides), and medicines.

Raw materials and food play a major role in the exports of developing countries. Often countries with backward agricultural economies export only one or two goods. In this case, exports (like the national economy) are monocultural. On the contrary, imports from developing countries include machinery, equipment, sophisticated household appliances, high-quality clothing, shoes, and food products.

Until recently, Argentina specialized in the production and export of only two goods - meat and grain. Everything else was imported from other countries. As a result, Argentina has become one of the largest debtors to the world community - about 170 billion dollars. The world's largest debtors are Poland (external debt in 1998 was about 30% of the country's GDP), Russia (external debt in the same year was 70% of the country's GDP). For comparison: Russia’s external debt on the same date is 5% of GDP.

The structure of international trade does not stand still. The same changes are taking place in it as in the entire economy. The main one is the accelerated growth of trade in industrial goods, primarily goods from manufacturing industries: machinery, machine tools, equipment. At the same time, the share of natural raw materials is decreasing due to its replacement with artificial materials, the use of secondary raw materials, waste-free technologies, and recycling.

Japan provides an example of transformations in trade relations. In a short time it grew from a feudal to a modern industrial state.

Previously, its exports were represented by labor-intensive products (mainly textiles). Then - material-intensive products (mainly metal). Currently, the export structure consists almost entirely of high-tech manufactured products (in particular, marine vessels, cars, robots, telecommunications equipment, household electrical appliances). In recent years, the export of goods has been supplemented by jKcnopTOM capital. In terms of the volume of foreign investments, Japanese companies are in second place after the United States. Eight Japanese companies are among the fifty largest investors in the world (for example, Hitachi, Matsushita, Toyota, Sony, Nisso Ivan).

The size of exports is enormous: 1/10 of its global value. Only the USA and Germany export more.

International trade plays an important role in the economic development of any country, complementing its production capabilities. Many countries owe their prosperity to this trade. Countries with active international trade have always had the highest per capita income. It is no coincidence that most of them are maritime powers: for example, the Netherlands, Great Britain, and the USA. !)That trade contributed to the economic progress of Japan and Germany. It helped South Korea, Hong Kong (Hong Kong), Singapore, and Taiwan turn into “economic tigers.”

List of exporting countries(2010)

World 14,920,000

European Union 1,952,000

1 PRC 1,506,000

2 Germany 1,337,000

3 USA 1,289,000

4 Japan 765 200

5 France 517,300

6 Netherlands 485 900

7 Republic of Korea 464,300

8 Italy 448 400

9 UK 410 300

10 Russia 400 100

Main export items of Russia: Fuel and energy products, chemical products, machinery and equipment, food products and raw materials for their production, timber and pulp and paper products.

http://www.rusimpex.ru/Content/News/look_news.php3?urlext=2013_05_12.txt

Export restriction- these are restrictions on the export (export) of goods/goods (a certain quantity of them or a total ban on exports) to a certain country (certain countries) by the government.

Such restrictions may be imposed in the following cases:

Shortage of goods in the domestic market

The need for anti-dumping measures to protect the domestic market

Government boycott of the country

The need to limit the spread of military or dual technologies.

International trade is growing and developing due to the profitability and expediency of the international division of labor, the concentration of production of certain products in individual countries for the purpose of their subsequent sale on the world market and thereby meeting the needs of other countries that create demand for this product.

If previously the main prerequisite for international trade was the uneven distribution of resources between different countries, today differences in the efficiency of resource use and technologies used are becoming increasingly important.

Development of international trade:

Allows you to overcome the limited national resource base;

Expands the capacity of the domestic market and establishes connections between the national market and the world market;

Provides additional income due to the difference between national and international production costs;

Expands the production capabilities of countries (the production possibilities curve shifts to the right);

Leads to deepening specialization of production and, on this basis, increasing the efficiency of resource use and increasing production volume.

World trade is formed on the basis of foreign trade carried out by different countries. The term “foreign trade” refers to trade with other countries, consisting of paid import (import) and paid export (export) of goods.

The main differences between foreign trade and domestic trade:

Goods and services are less mobile globally than within a country;

When making calculations, each country uses its own national currency, hence the need to compare different currencies;

Foreign trade is subject to greater government control than domestic trade;

More buyers and more competitors.

The state of the country’s foreign trade and the level of its development depend, first of all, on the competitiveness of the goods produced, the level of which is influenced by:

The country's provision of resources (factors of production), including information and technology;

Capacity and requirements of the domestic market for product quality;

The level of development of connections between export industries and related industries and industries;

The strategy of firms, their organizational structure, the degree of development of competition in the domestic market.

World trade is usually characterized in terms of its volumes, growth rates, geographical (distribution of commodity flows between individual countries, regions) and commodity (by type of product) structure.

World trade in the modern world is developing at a rapid pace. So, for the period 1950–1995. global trade turnover increased more than 14 times and reached 5 trillion. Doll.

Stable, sustainable growth of international trade is influenced by:

Deepening the international division of labor and internationalization of production;

Scientific and technological revolution, promoting the creation of new sectors of the economy and accelerating the reconstruction of old ones;

Active activity of transnational companies in the global market;

Liberalization of international trade;

Development of trade and economic integration processes, elimination of intercountry barriers, formation of free trade zones, etc.

A feature of modern world trade from the point of view of its geography is the increase in mutual trade between developed countries - most of the world trade turnover is trade between the USA, Western Europe and Japan. The share of the Asia-Pacific region in global trade turnover is growing at a high rate. Among individual countries, the largest trade turnover falls on the United States (28% of world trade), followed by Germany, Japan, France, and the United Kingdom.

In the structure of world trade turnover, finished products absolutely predominate (70%) and only 30% falls on the share of raw materials and food. (For comparison: in the first half of the 20th century, more than 60% of trade turnover accounted for food, raw materials and fuel.) The world exchange of communications equipment, electronic equipment, computers, components, components and parts is growing at the fastest pace.

Along with goods, world trade includes the exchange of services of transport, communications, tourism, construction, insurance, etc. It is worth noting the unprecedented growth in trade in services. The exchange of services on the world market is growing twice as fast as the exchange of goods.

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Sooner or later, almost any entrepreneur whose activities are related to production or trade is faced with the need to import goods from abroad. And these are not only goods for sale, they can also be production equipment, raw materials and much more.

However, in order to correctly import goods into Russia, without making serious miscalculations, it is necessary to have a good understanding of the issue of foreign economic activity, be familiar with the provisions of the laws governing the import of goods into Russia, and take into account many other, no less important factors that can affect the success of the planned event. This article will be entirely devoted to the most important aspects of this type of activity.

What characterizes the import of goods to Russia?

The import of goods should be understood as a process characterized by the import into a country of products produced outside its borders (in another country) for the purpose of domestic consumption, subsequent sale of the imported goods or its re-import.

A company intending to expand its interests and engage in foreign economic activity always strives to think through the optimal scheme for importing goods to Russia, which will take into account its material benefits and, no less important, time costs.

However, importing goods into Russia is a rather complex procedure and is very different from similar activities, for example, in the European Union. Despite this, many European and American companies are showing genuine interest in the issue of importing their goods into the territory of Russia and the countries of the Customs Union.

The Russian Federation's accession to the World Trade Organization has had a positive impact on imports of products from foreign countries. In particular, there was a reduction in customs duties on many types of goods, which made the Russian market more attractive for foreign companies. But the customs control procedures themselves remain very confusing.

The procedure for importing imported products into Russia is regulated by the Customs and Tax Codes of the Russian Federation. All imported goods are subject to mandatory taxes: customs duties, excise duty, VAT (value added tax) and other types of customs duties are collected. The fees are paid by the importer (declarant) or the importer's authorized representative, whose authority is to represent the interests of the importer at the time the cargo crosses the border and is confirmed by relevant documents.

Import of goods to Russia in 2016 in numbers

According to statistics provided by the customs service, imports of goods into Russia in 2015 for 10 months exceeded import volumes for the same period in 2016 (through October inclusive) by only 1%. Over the 10 months of 2016, goods totaling $131.5 billion were imported into Russia. This fact indicates a gradual recovery in import levels.

Hopes that the investment pause will soon end are supported by an increase in the number of machinery and equipment imported from abroad. This will only become possible if the rapid fall of the ruble can be avoided. However, the risk of a depreciation of the Russian currency remains along with a decline in exports, and the pace of this decline is still measured in double digits. The positive balance of the current account of the balance of payments also continues to decrease. All this could lead to a slowdown in already low growth rates.

The Ministry of Economic Development gives its forecasts for the growth of gross external product if current trends continue and based on the estimated oil price of $40 per barrel. According to the ministry, it will be only 0.6%. At the same time, World Bank forecasts are more optimistic - growth of 1.5% with an expected increase in oil prices to $55.2 per barrel.

According to preliminary information provided by the Federal Customs Service, in October 2016 alone, the volume of products imported from non-CIS countries increased by 8.4% compared to the same period in 2015 and reached $15.6 billion.

The volume of purchases of products from the engineering industry increased by 16.7%, the volume of purchased goods from the chemical industry increased by 1.4%, textiles and footwear also began to be purchased more actively (1.3%). It is the growth in imports of engineering products that can be considered a positive indicator for assessing foreign economic activity, since it constitutes an important part of investment in fixed capital. Imports of mechanical equipment (17.8%) and land transport equipment (11.5%) also increased.

Along with positive trends in the issue of imports, there are also negative processes that are a consequence of the Russian food embargo. In the same October 2016, the volume of imported food products decreased by 5.5%.


The most negative import indicators were for meat products and offal – 29.5%. The import of vegetables decreased by 28.3%, tobacco - by 21%. What stands out from the general negative statistics on food products is an increase in the volume of imported fish by 40.8% and a number of other food products.

Export and import of goods in Russia: ratio and trends

Let's consider the structure of exports and imports of goods in Russia and determine the main goods exported and imported by Russia.

The main part of Russian exports consists of:

    energy resources (oil and oil products, gas, coal);

    rolled steel;

    ferrous and non-ferrous metals;

    mineral.

The leading position in terms of export volume in this list belongs to oil and petroleum products – 300 million tons. Along with oil, Russia exports gas (250 billion cubic meters), timber, mineral fertilizers, machinery and equipment, weapons, meeting the needs of the CIS countries in these goods almost in full, which makes Russia the main trading partner for neighboring countries.

Imports to Russia consist of the following items:

    machinery and equipment;

    Vehicle;

    consumer goods;

    food;

    chemical products;

    consumer manufactured goods.

The main flow of imports comes from Germany, Italy, China, Turkey, Poland, Switzerland, Great Britain, USA, Finland.

December 2016 was marked by a decrease in the trade surplus of the Russian Federation to $9.2 billion. The Bank of Russia explains this state of affairs by the reduction in the difference between the cost of the total volume of exports and imports, which in turn was due to a decrease in prices for raw materials exported by the Russian Federation (such as crude oil, petroleum products, gas, mineral fertilizers, ferrous and non-ferrous metals) , and gradual restoration of the volume of imports (machinery, equipment, vehicles, chemical products, etc.).

However, according to the Central Bank, the reduction in the foreign trade surplus was somewhat offset by the fact that the negative balance of other current account items was reduced.

Why is the import of food products to Russia so in demand?

A major item in the total volume of imports is food imports of goods into Russia. Statistics confirm this data. At the moment, the volume of food imports in value terms is about $2 billion per month. September 2016 demonstrated a volume of imports worth $1.9 billion.

According to data provided by Rosstat, the share of sold imported food products in the total volume of retail sales of food products amounted to 27%. According to an analysis of data for June 2015, of the total volume of imported food products, 82% is imported from abroad, the remaining 18% comes from near abroad countries (CIS).

The Federal Customs Service reports that the volume of imports of food products from foreign countries in value terms as of December 2016 amounted to $16.44 billion and increased by 10.4% compared to November 2016.

There was an increase in the volume of the following imported food products: grain crops - by 1.9 times, vegetables - by 33.3%, meat and offal - by 21.6%, fruits and tobacco - by 17.7%, vegetable oil - by 16 .8%, dairy products – by 15.9%, fish – by 8.9%. At the same time, the volume of imports of sugar decreased by 21.3%, alcoholic and non-alcoholic products by 3.6%.

Compared to the same period in 2015 (December), the volume of imported goods from abroad increased by 10.9%.

What documents need to be prepared to import goods to Russia

The rules for importing goods into Russia require the completion of a number of documents. To import, you will need the following.

    Constituent documents of the company purchasing the goods (copies thereof).

    The original of a correctly executed (according to the “Contract Requirements”) contract and two copies of it, which will bear the seal of the company purchasing the goods.

    Import transaction passport (copies certified by the bank; copies certified by the buyer).

    Accompanying documents related to the arrived cargo and an invoice, which will indicate the current details of the buyer and seller, the number assigned to the contract, the cost of the product, the essential terms of delivery (all of the above data must necessarily coincide with the similar data specified in the contract).

    Translated cargo invoice certified by the company seal.

    Documents confirming the company's license to conduct foreign trade, various certificates and other permits (if required).

    Payment order or any other document confirming payment of customs duties (original).

    Information (packing list) about packaging material, weight of products, number of pieces per intended shipment must be indicated for each item of goods.

    Other documents specified in the terms of delivery and contract. For example: bill of lading (if transport is carried out by sea); TIR, CMR (if road transport is carried out); documents confirming cargo insurance; documents confirming prepayment, etc.

    Documents confirming the customs value of products: transportation documents, documents confirming insurance (if specified in the terms of the contract), documents indicating transport costs, if they were not indicated in the invoice.

Customs may require the following additional documents:

    customs declaration of the sending country, certified by the seller;

    additional contracts concluded with persons related to the transaction;

    invoices for payments to third parties in favor of the seller;

    accounts relating to commissions, brokerage services and related to the goods being valued;

    payment accounting documents;

    licenses for export/import;

    receipts from product storage warehouses;

    documents confirming the order for the delivery of goods;

    catalog, specification, price list from the manufacturer;

    calculations made by the manufacturer for the goods being valued (provided that the company agrees to provide such calculations to the buyer on the Russian side);

    payment and other documents related to conducting similar transactions or purchasing similar goods;

    other documents capable of confirming the value of the goods declared in the customs declaration.

If the goods, after crossing the border, are delivered to their destination on the territory of Russia, then the cost of delivery is deducted from the customs value. However, to carry out recalculation, clear documentary evidence is required that the goods were transported across the territory of Russia, and evidence of the legality of such deductions and their amount. These may be contracts for cargo delivery services, which will indicate the cost of delivery and method of payment, invoices indicating the details of the parties, documents confirming payment for delivery services according to the issued invoice.

Paragraph 1a of Article 19 of the Law “On Customs Tariffs” states that the cost of delivery includes the cost of transporting cargo, the cost of work associated with unloading and loading of goods, and the cost of cargo insurance. Accordingly, when considering the issue of reimbursement of customs value due to the cost of delivering cargo across Russia from the place where it was imported, each component of the delivery cost is considered separately, since the cost of transportation will depend on the distance, loading work will depend on the weight of the goods, and insurance will from the cost of the product itself.

Explanatory materials are provided for a specific product: booklets, samples, technical description of the product, drawings, etc. Copies of these documents must be certified by the seal of the company purchasing the goods.

What is the scheme for importing goods into Russia?

You can import goods to Russia yourself, having thoroughly studied the current legislation. But if there is a big deal ahead and it is necessary to reduce possible risks to zero, it is worth involving an intermediary in the import procedure. As a rule, this is an organization that narrowly specializes in processing transactions related to the import of goods to Russia.

There are two most common import options.

The first scheme for importing goods into Russia is used for residents of the Russian Federation. It is convenient for companies that need to purchase goods abroad, but do not plan to become participants in foreign economic activity. To do this, these organizations resort to the services of an intermediary company, reducing possible risks associated with the import of goods and avoiding the payment of additional taxes in Russia. Foreign exchange transactions (if there is a need for them) are carried out by an intermediary, so the customer does not have to open his own foreign currency account; for transactions with an intermediary, an existing ruble account will be sufficient.

Scheme participants:

    a resident (Russian company) planning to purchase goods abroad and at the same time wanting to protect themselves from perceived risks that may arise, for example, during the customs clearance of imported cargo;

    an intermediary (importing company) that undertakes customs clearance of goods arriving in Russia and sells the imported cargo to a resident;

    supplier (foreign seller of goods and most likely sender of cargo).

Advantages of the scheme:

    currency control and customs authorities do not check the resident when importing goods into Russia and after their release into free circulation;

    there is no need to take part in every accompanying procedure:

      – registration of the organization with customs authorities;

      – execution and registration of a foreign trade contract;

      – opening a transaction passport at the bank;

      – control of storage periods in temporary storage warehouses.

At the same time, the resident has in his hands all documented reports on transactions and expenses performed.

The intermediary assumes full responsibility for violations when declaring the import of goods into Russia, that is, administrative penalties are applied to him if violations are discovered in the transaction. The owner in this case is the buyer. However, using the services of a customs broker will not be enough to avoid administrative liability. For false declaration of goods imported into Russia, both the customs broker and the importer of goods will be punished.

No one can guarantee absolute accuracy when declaring goods. If the counterparty adds a gift to the product or exceeds the ordered volumes of goods, you may find yourself held administratively liable for a violation.

This scheme for importing goods into Russia is relevant for companies included in the customs register (duty-free stores, customs carriers, customs warehouses, etc.), because it is unacceptable for them to have administrative violations prescribed in the Code of Administrative Offenses of the Russian Federation.

To implement the scheme, the intermediary and the resident can enter into a commission agreement or a purchase and sale agreement. On behalf of the intermediary, on behalf of the resident, a foreign trade contract is concluded with the supplier for the import of goods and services into Russia. If necessary, an advance payment for the goods is made, this is done by the intermediary. The goods are then delivered to the address specified by the intermediary, who then clears the cargo through customs.

The second import scheme to Russia is used for non-residents(foreign persons). As a rule, it is used in companies that are manufacturers, forwarders, carriers, or any other foreign companies interested in exporting their products. This option is used when a customer in Russia wants to buy goods but does not want to deal with importation, customs clearance, or participate in foreign currency transactions.

Scheme participants:

    non-resident (foreign organization);

    an importing company (recipient of the cargo), registered in Russia, engaged in customs clearance of cargo in Russia and selling goods produced by a foreign company;

    a client (buyer) who is registered on the territory of the Russian Federation and wants to buy goods in Japan, Sweden, Great Britain, Canada or any other country, but he does not want to deal with customs clearance of cargo and be under currency control by inspection officials.

The customer selects a product and then turns to an intermediary for help to import the selected items to Russia. The intermediary takes care of all organizational issues:

    concluding an agreement with the customer, making an advance payment by the customer on the basis of the concluded agreement;

    concluding a foreign trade agreement with a non-resident;

    purchase of goods abroad and import into Russia;

    customs clearance of goods;

    payment of state duty and VAT;

    sale of goods to the customer.

Advantages of the scheme:

The customer relieves himself of all risks, because the advance payment is made by the Russian company, and there are no problems associated with customs clearance of imported goods into Russia.

What are the features of importing goods from Kazakhstan to Russia?

Import of goods to Russia is subject to VAT (subclause 4 of clause 1 of Article 146 of the Tax Code of the Russian Federation). All importing companies are required to pay VAT on imports, including VAT-exempt companies and individual entrepreneurs operating under a special regime.

Import of goods to Russia is not subject to VAT in certain cases established by law (Article 150 of the Tax Code of the Russian Federation).

The VAT rate on goods imported into Russia is 10% or 18%. Sales of some goods may be subject to domestic VAT at a rate of 18%, in which case imports of goods into Russia are paid at the same rate.

When importing goods to Russia from Armenia, Belarus, Kazakhstan or Kyrgyzstan, companies and individual entrepreneurs transfer VAT not to the accounts of customs services, but to the Federal Tax Service at the place of registration. In addition, you must submit a correctly completed declaration.

Import VAT amount = tax base x VAT rate,

where the tax base = the customs value of goods imported into the territory of the Russian Federation + the amount of import customs duty + the amount of excise tax.

According to paragraph 13 of Appendix No. 18 to the Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014, the tax base is determined on the date of registration of imported goods.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 7, 2010 No. 69n, the import VAT declaration when importing goods into Russia from the EAEU countries must be submitted to the Federal Tax Service by the 20th day of the month following the month of import of goods.

If the average number of company employees for the year preceding the filing of the declaration exceeded 100 people, the VAT declaration when importing goods into Russia from the EAEU countries must be submitted to the Federal Tax Service via telecommunication channels in electronic form.

If the average number of company employees does not exceed 100 people, the declaration can be submitted on paper.

VAT when importing goods into Russia from EAEU countries must be paid no later than the deadline for submitting the relevant declaration.

Import VAT calculated in accordance with Article 160 of the Tax Code of the Russian Federation. When paying for the services of a foreign counterparty, the client in certain cases is obliged to pay VAT to the budget as a tax agent. This happens if the place of sale of the services provided is recognized as the territory of the Russian Federation (Article 148 of the Tax Code of the Russian Federation). In this case, the income of the service seller will be less by the amount of VAT.

VAT on imported services is transferred to KBK 182 1 03 01000 01 1000 110 simultaneously with the transfer of money to a foreign counterparty. In field 101 of the payment order you must indicate “2”.

Based on the results of the quarter during which the agency VAT was withheld, it is necessary to report to the Federal Tax Service no later than the 25th day of the month following this quarter. Please note that according to the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@ as amended. Federal Tax Service Order No. ММВ-7-3/696@ dated December 20, 2016, starting with reporting for the first quarter of 2017, it is necessary to submit a declaration in a modified form.

When paying domestic VAT after imported goods are registered and paid to the budget, payers can deduct import VAT. In accordance with paragraph 1 of Article 172 of the Tax Code of the Russian Federation, import VAT is accepted for deduction in accordance with documents confirming the payment of this tax.

Companies with a special regime and those that are exempt from the obligations of VAT payers include import VAT in the cost of goods and services received.

Why is importing goods from China to Russia so popular?

By 2010, China had finally established itself as a leader in world exports. Over the years, reforms have significantly changed the very structure of exports, where automobiles, industrial goods and industrial equipment occupy a large share. Importing goods from China to Russia brings clear benefits - the quality is becoming higher, as European and American technologies are copied, and prices are more favorable.

Russian-Chinese trade in 2015 was not going well - the decrease in trade turnover was 36%. The ruble exchange rate collapsed and remained in an unstable position; the yuan, on the contrary, became more stable. Purchasing power has become lower. Taking into account currency risks, exporters from China have become more careful when concluding foreign trade contracts.

But, as you know, every cloud has a silver lining - the current economic situation fuels the interest experienced by companies in Russia and China in relation to each other. For Russia, new ways to diversify foreign economic activity are important, and China perceives the Russian market as one of the main directions of its exports.

Both Russia and China are striving to make it as attractive as possible for goods to move from country to country. The transition to making payments in national currency is being systematically implemented. The first transactions in rubles with Chinese partners were carried out by Siberian companies in 2015. On October 8, 2015, the People's Bank of China announced the launch of the first stage of the Cross-Border Interbank Payment System (CIPS). This was done in order to introduce a unified accounting of cross-border payments in Chinese national currency and reduce foreign exchange risks for importers.

Re-export and import of goods from China to Russia are becoming an increasingly profitable and profitable business. The most important thing is to choose the category of goods to import and the direction.

It is high time to debunk the well-known myth about the import of goods from China to Russia, which claims that mostly consumer goods are imported into Russia: toys, clothes and shoes.

Today, the main goods imported from China are electrical machines, various equipment, sound recording and sound reproduction equipment. The next largest imports are nuclear reactors, boilers, mechanical devices and their components. In percentage terms, all the goods listed above account for 53% of the total share of Chinese imports.

The volume of imported clothing and accessories, hand- and machine-knitted knitwear and other textile products is 8% of the total import volume.

The volume of imports of ferrous metal products, tools and cutlery made from base metals is 7%.

The volume of imports of children's toys, sports equipment, play equipment, furniture, bedding, mattresses, lamps and lighting equipment, illuminated signs, illuminated signs is 5% of the total volume of imported goods.

Organic and inorganic chemical compounds and other chemical products are also imported, which accounts for 5% of all imported Chinese goods.

Land transport, its parts and accessories, ships, boats and floating structures are imported in the amount of 4% of total imports.

Gaiters, shoes and other similar products, hats, umbrellas, etc. - 4 %.

Plastics, rubber and rubber, as well as products made from them – 4%.

Food products of plant origin – 2%.

The volume of imported optical instruments and apparatus, cinematographic, photographic, control, precision, measuring, medical or surgical equipment is only 2%.

China imposes state duties on all imported commercial goods. The amount of duty fees depends on the cost of the goods, costs associated with transportation to the border, and the amount of insurance. Promotional goods, goods serving as demonstrative samples, defective goods, as well as duty-free goods, the list of which is approved by an international agreement, are not subject to duty.

In addition to paying customs duties, goods exported from China are subject to VAT. In addition, there is an additional consumption tax on cars, alcohol, tobacco and cosmetics. Different categories of goods have different VAT rates. Typically it is 10% for agricultural goods and 17% for industrial goods.

There are products included in the list of products intended to stimulate exports. When exporting them, a VAT refund is possible. To be able to process a return, you must carefully prepare all the accompanying documents and avoid mistakes in them. Refunds are processed within three to four months.

There are a number of restrictive measures regarding the import of goods to Russia from China. For example, for states that are members of the Customs Union, national and unified technical regulation regimes apply. There is a unified list of goods for the import or export of which a one-time, general or exclusive license is required.

Significantly reduce input VAT when importing goods or equipment to Russia from China, it is possible to use the services of an intermediary from Hong Kong. In fact, this is a legalized offshore company. Russian legislation assumes that obtaining a tax benefit cannot be an end in itself. The Chinese government turns a blind eye to such schemes, as all efforts are aimed at stimulating exports. The legislation of the Republic of China and the People's Republic of China (where Hong Kong is located) does not provide for restrictions of this kind.

Important: when conducting transactions related to the import of goods to Russia from China, you need to track the entire document flow from suppliers from China and control the adequacy of the information filled in in all export documents.

Organizing the import of goods to Russia requires studying a large amount of information, which the enterprise often does not have. Therefore, it is worth turning to professionals. Our information and analytical company “VVS” is one of those that stood at the origins of the business of processing and adapting market statistics collected by federal departments. The company has 19 years of experience in providing product market statistics as information for strategic decisions, identifying market demand. Main client categories: exporters, importers, manufacturers, participants in commodity markets and B2B services business.

    commercial vehicles and special equipment;

    glass industry;

    chemical and petrochemical industry;

    Construction Materials;

    medical equipment;

    food industry;

    production of animal feed;

    electrical engineering and others.

Quality in our business is, first of all, the accuracy and completeness of information. When you make a decision based on data that is, to put it mildly, incorrect, how much will your losses be worth? When making important strategic decisions, it is necessary to rely only on reliable statistical information. But how can you be sure that this information is reliable? You can check this! And we will provide you with this opportunity.

The main competitive advantages of our company are:

    Accuracy of data provision. The preliminary selection of foreign trade supplies, the analysis of which is carried out in the report, clearly coincides with the topic of the customer’s request. Nothing superfluous and nothing missing. As a result, we receive accurate calculations of market indicators and market shares of participants.

    From abroad, goods, works, services, results of intellectual activity, including exclusive rights to them, technology and capital for sale and use in the domestic market of the importing country without re-export; receipt of paid production or consumer services from foreign partners. The fact of I. is recorded at the moment the goods cross the customs border of the Russian Federation, receive services and rights to the results of intellectual activity.

    Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .

    Synonyms:

    Antonyms:

    See what “IMPORT” is in other dictionaries:

      Importer... Russian word stress

      import- import, and...

      importer- importer, and... Russian spelling dictionary

      importer- importer... Dictionary of the use of the letter E

      Import of goods, technology and capital from abroad for sale and application in the domestic market of the importing country; receipt of paid production or consumer services from foreign partners. Being the result... ... Financial Dictionary

      Importer, importers, importer, importers, importer, importers, importer, importers, importer, importers, importer, importers (Source: “Full accentuated paradigm according to A. A. Zaliznyak”) ... Forms of words

      - [English] import Dictionary of foreign words of the Russian language

      A party in international economic relations that buys goods, services, labor, capital, and other items of international trade abroad, and imports them into the country for use and consumption. IMPORTER legal entity or individual,... ... Wikipedia

      - (imports) Goods and services that are purchased by residents but supplied by non-residents. Visible imports are goods that enter the country in material form. Import of services, or invisible import, may involve the actions of a supplier... ... Economic dictionary

      Import. Ant. export, export Dictionary of Russian synonyms. import see import Dictionary of synonyms of the Russian language. Practical guide. M.: Russian language. Z. E. Alexandrova. 2011… Synonym dictionary

      IMPORTER, importer, husband. (econ.). One who imports goods from abroad. The main importers of Soviet goods are Germany and England. Ushakov's explanatory dictionary. D.N. Ushakov. 1935 1940 … Ushakov's Explanatory Dictionary

    Books

    • Import of justice, Vyacheslav Shalygin. Old Darwin was wrong when he built his chain of evolution from apes to modern Homo Sapiens. Evolution is evolution, and stubborn facts, obtained by Handsome and Eric at the risk of their lives...

    Gone are the days when countries could live without exporting and importing goods and services. And now no one is forcing anyone to open their countries to goods from other countries, as was the case in the 18th-19th centuries, when European countries forced China, Japan and Korea to open their markets by force of arms. These Asian countries, having seen what import and export were like "European style", banned European merchant ships from entering their ports. But trade wars continue. Countries, on the one hand, are trying to close their markets to protect local producers, and on the other, to obtain maximum favorable treatment for their exporters.

    What is import and export

    Since ancient times, world trade has been tied to waterways. They tried to send the main flows from country to country by ship, the only transport that existed at that time that could transport a lot of goods. This is how the concept of “export” appeared, which comes from the Latin word exporto, which literally means “to remove goods from the port.” For the concept of import, the Latin word importo was also used, which means “import”.

    Now everything that is sold from one country to other countries is called export, and everything that is purchased from other countries is called import. Of course, since the days when ships carried spices from India or Inca gold to Europe, the idea of ​​what imports and exports are has changed a lot. Now not only goods are the subject of international trade, but also services and capital.

    Products first, then the rest

    Goods still remain the majority of global trade. Every year, more than $16 trillion worth of goods are shipped from one country to another. Information and communication technology products are purchased most of all, followed by fuel, food and agricultural raw materials. In the structure of world exports, the largest share falls on fuel. The largest exporters are China, the USA and Germany, and in the top three importers the USA and China swapped places. These countries trade mainly in products with high added value - machinery, means of production, equipment, consumer goods. The US is also the largest exporter of agricultural products.

    In addition, there is regional specialization. Developing countries export minerals, agricultural raw materials, chemical and light industry products, that is, those whose production requires large labor costs or is characterized by harmful conditions. East and Southeast Asia are known as the global center for consumer electronics, while Europe is known for luxury goods.

    We sell money too

    Capital knows no boundaries; since ancient times it has moved from country to country to obtain a higher rate of profit. The main exporters are developed countries - the USA, Great Britain, Germany, France, Japan, the Netherlands, Switzerland - and international financial institutions (World Bank, International Monetary Fund and others). Capital exports take the form of direct and portfolio investments, loans and any financial instruments that must be paid for in foreign currency. For example, China and Russia are the largest buyers of US Treasuries, which is an example of the export of government capital. The majority of capital exports and imports are in financial services, telecommunications, chemical and pharmaceutical industries, and energy.

    Service for sale

    The fastest growing and knowledge-intensive sector of the economy, services, produces about 65 percent of the world's gross domestic product. The growth rate of exports and imports of services is growing much faster than trade in goods. The volume of global trade in services has reached $5 trillion. Until recently, tourism, transport, hotel, insurance and financial services occupied the first positions in international trade in services.

    In recent decades, the first place and a significant share in trade in services is occupied by communication and information services - more than 45 percent in both imports and exports. So far, the tourism industry is in second place in terms of export-import volumes. The largest countries exporting services are the USA, Great Britain and China, importers are the USA, China and Germany.

    We help you buy and sell

    Long gone are the glorious ancient times when all that was needed to sell a product to another country was courage and business acumen. Now it is an entire industry providing 20 trillion in global trade in goods and services. This service industry probably knows best what import and export are.

    Export-import services include: marketing, transport services, insurance and financing, customs clearance, legal support. To import products, except those requiring special permits or licenses, you need to fill out from 2 documents, as in the USA, to 13, as in Uzbekistan. For export in developed countries, 2 documents are required, and in the Central African Republic - 17.

    Top 10 in world trade

    With the deepening of the global division of labor, international trade is playing an increasingly important role. He who trades better lives better. The top 10 best countries for exports and imports differ slightly. The list of the world's largest exporters includes Hong Kong and Italy, which take the place of Canada and India, which were among the largest importers.

    The top 10 largest exporters and importers are 4 Asian, 5 European countries and the United States, and they sell more than 40 percent and buy about 60 percent of all goods and services in the world.

    Who is almost absent in world trade

    In addition to Tuvalu and Nauru, which are known to all Russians, which recognized the independence of Abkhazia and North Ossetia, there are several more island countries of the same kind that actually live on a subsistence economy and almost do not know what imports and exports are. Exports from such countries range from 60 thousand to 1 million dollars, imports - less than 20 million US dollars. And there is one unique state in the world - Tokelau, which in some years does not sell anything at all to the outside world.

    The country is part of the kingdom of New Zealand and lives off fishing and money sent by relatives from abroad. A significant portion of the income comes from aid to New Zealand. But, surprisingly, Tokelau is no stranger to high technology. This is the only country in the world that has completely switched to solar energy.

    What does Russia trade?

    Russia has the richest mineral reserves in the world and actively trades them on the world market. In the world ranking of international trade, Russia's exports and imports rank 15th and 16th in the world, respectively. The largest export items are oil and petroleum products, natural gas, metallurgical products, chemical products, timber, engineering products, weapons and wheat. Hydrocarbon raw materials account for about 63 percent of the export structure.

    Russia ranks second in arms sales and third in grain supplies. The country buys machinery and equipment the most - approximately 51 percent of the country's imports, and 11 percent are passenger cars. The structure of Russia's imports and exports is gradually changing, new large export items are appearing, for example, wheat, liquefied gas, while at the same time it has been possible to almost completely abandon the purchase of pork and poultry meat, and grains.

    Export and import are the two main mechanisms of the external and internal economy of any country. These are two opposite directions of international trade, allowing one to judge the level of economic development of a country.

    Import refers to the import of goods into a country from other states, but, on the contrary, the export of goods produced in the country and their sale in the territory of other states. A product can be not only industrial goods, but also raw materials, various services - everything that is in demand in the global economy.

    A country that exports products and sells them in other countries as an exporter. A country that accepts foreign or imported goods into its market is called an importer. Products manufactured within the country are national goods.

    Features of export and import, or what is a “balance”?

    All countries, without exception, act as importers. In some countries, imports prevail over exports, and in others, on the contrary. Imports and exports are calculated by summing up all goods exported from and imported into the country. The difference between the resulting amounts is denoted in economics by the concept of “balance.”

    To find out whether a country has a positive (active) or negative (passive) balance of foreign trade, it is necessary to subtract the sum of the prices of imported goods from the sum of prices of exported goods. If more is exported than imported, then the balance will be active or positive, but if more is imported, then the balance of foreign trade will be passive and the difference obtained in the calculations will be negative.

    Developed and developing countries

    Manufacturing industry and its products account for the largest share in the exports of developed countries. These are mainly various equipment and machines. Their foreign trade is usually focused on the same economically developed countries, which are united by a high level of division of labor and narrow specialization of hired workers. According to the UN, developed countries include Canada, the USA, Japan, European countries, New Zealand and Australia.

    The structure of exports of developing countries includes tropical agriculture and mining industries. A high percentage of raw materials in the export structure hinders the development of the state’s economy, as it makes it dependent on prices on the world market, which are not constant. According to the UN, developing countries include Russia, China, and other countries in the Middle East (Iran, Kuwait and others).

    Today, there is no single universally accepted classification of countries according to the type of developed and developing (less developed) economy.