Subject. The article updates the issue of information security associated with the extremely intense import of goods of information and communication infrastructure (ICT) and low volume of production of similar goods in the Russian Federation. Objectives. The aim is to develop principles of formation of customs tariff tools to regulate the import of ICT goods in the Russian Federation. Methods. The study employs the content analysis of existing approaches to defining the customs service concept, and general scientific methods of research. Results. The paper presents a unique approach to the development of tools for customs tariff regulation of imports, formulates an original definition of customs service, highlights the contradiction between the current model of implementation of the escalation principle, established by the World Trade Organization, underpins the need to differentiate the rates of import customs duties for the said group of goods. Conclusions. Due to the current specifics of the use of customs and tariff instruments, not all of them are applicable as measures to regulate the import of ICT goods. Currently, the most effective tools for regulating the import of information and communication technology goods are the unified customs tariff and the commodity nomenclature of foreign economic activity.
Keywords: customs service, customs tariff tools
Akhmedzyanov R.R., Serova O.A., Vorob'eva M.A. [The system of customs services in Russian Federation: Essence and development]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk = International Journal of Humanities and Natural Sciences, 2019, no. 12-3, pp. 10–13. URL: Link (In Russ.)
Bagwell K., Staiger R.W. An Economic Theory of GATT. The American Economic Review, 1999, vol. 89, no. 1, pp. 215–248. URL: Link
Dyumulen I.I. Vsemirnaya torgovaya organizatsiya: ekonomika, politika, pravo [World Trade Organization: Economics, Politics, Law]. Moscow, Ekonomika Publ., 2013, p. 117.
Blau S.L., Malevich Yu.V., Suglobov A.E. et al. Mekhanizm upravleniya gosudarstvennymi funktsiyami i uslugami v tamozhennykh organakh: monografiya [Mechanism of management of State functions and services in customs authorities: a monograph]. Moscow, INFRA-M Publ., 2017, 160 p.
Gupanova Yu.E. Metodologiya upravleniya kachestvom tamozhennykh uslug: monografiya [Methodology for quality management of customs services: a monograph]. Moscow, Russian Customs Academy Publ., 2017, 152 p.
Gupanova Yu.E. Metodologicheskie i metodicheskie osnovy upravleniya kachestvom tamozhennykh uslug v usloviyakh neopredelennosti i riska: monografiya [Methodological bases for managing the quality of customs services in conditions of uncertainty and risk: a monograph]. Moscow, Russian Customs Academy Publ., 2012, 164 p.
Aksenov I.A. Mekhanizm okazaniya gosudarstvennykh uslug v oblasti tamozhennogo dela: problemy i printsipy sovershenstvovaniya: monografiya [Mechanism of rendering public services in the field of customs: Problems and principles of improvement: a monograph]. St. Petersburg, Svoe izdatel'stvo Publ., 2016, 99 p.
Makrusev V.V. ["Single window" mechanism as a basis for customs administration institute development]. Vestnik Rossiiskoi tamozhennoi akademii = The Russian Customs Academy Messenger, 2015, no. 2, pp. 130–135. URL: Link (In Russ.)
Lysenko E.A. [A public service in the sphere of customs regulation]. Vestnik Rossiiskoi tamozhennoi akademii = The Russian Customs Academy Messenger, 2019, no. 4, pp. 108–113. URL: Link (In Russ.)