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
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