Diachenko O. Zubko E. The economic nature of thecustoms tariff and its functions

Abstract

The economic nature of the customs tariff is defined, the mechanism of its implementation through the various functions it performs is revealed. The advantages and disadvantages of the use of ad valorem and specific rates of duty is  analyzed. The structure of the Customs Tariff of Ukraine according to the method of calculation of fees is examined for period 2001-2014. Reviewed the principle of escalation of construction customs tariff based on the notion of relative competitive of raw materials and finished products. Established that there are two basic approaches to constructing the import tariff, which allow to construct rationally structure of customs duties for the entire range of products: escalating tariffs with increasing the degree of processing the goods and the effective tariff protection. In order to determine the level of tariff protection of domestic producers average weighted the Customs Tariff of Ukraine in terms of goods groups by broad economic categories and basic classes of goods in the national accounts is calculated. Established that Customs Tariff of Ukraine is in the process of permanent reform. When viewing the customs duties on imported goods marked the necessity to carry out an iterative monitoring the state of foreign trade and domestic market of sensitive industrial and agricultural goods, which are most vulnerable to foreign competition