Features of the tariff preferences implementation in the Russian Federation in the framework of the Eurasian economic union

Abstract

This paper was presented at the 10th annual WCO PICARD conference (in the frameworks of the “Youth Forum”), 8-10 September 2015 in Baku, the Republic of Republic Azerbaijan. The author of the paper analyzes the main characteristics of the existing tariff preferences in the Russian Federation as a member state of the Eurasian Economic Union. The emphasis is put on the legal basis of tariff preferences application, which include international standards (the World Trade Organization provisions on free trade agreements, the rules of the Kyoto Convention, the resolutions of the United Nations Conference on Trade and Development) and regional agreements (Eurasian Economic Union). Types of preferences in the Eurasian Economic Union as well as the preferences granted to the trade partners of the Russian Federation are analyzed. In particular, the author stresses that preferences have contributed to the growth of trade relations between Russia and Argentina, Serbia and Brazil. Conflict situations are considered in relation to the existing system of tariff preferences, as well as various scenarios of applying non-tariff regulation, the use of which makes the access of the goods to the market impossible even though the current preferential treatment. In conclusion, the author suggests ways of improving the tariff preferences system of the Eurasian Economic Union, namely through the development of a new tariff preferences scheme in accordance with international obligations and experience, refining the commodity nomenclature, dimensions and mechanisms of granting preferences and their cancellation as well as inclusion of agricultural equipment in the preferences list aimed at the development of domestic agriculture. In examining the issue of tariff preferences application, scientific methods of investigation, namely analysis, synthesis, comparison, generalization, were used. Such specific methods of economic study as economic-statistical and economic-analytical methods for the preparation of tables, charts and diagrams were applied.