Types of Customs Duty Rates
Customs duty rates are divided into the following types:
1) ad valorem - established as a percentage of the customs value of goods subject to duties;
2) specific - established depending on physical characteristics expressed in natural terms (quantity, weight, volume or other characteristics);
3) compound - combining types specified in subpoints 1) and 2) of this article
Source: "Customs Code of the Customs Union" (appendix to the Agreement on the Customs Code of the Customs Union, adopted by the decision of the Interstate Council of the Eurasian Economic Community at the level of heads of state on November 27, 2009 No. 17) (version from April 16, 2010)
In the Russian Federation, the following types of duty rates are applied:
ad valorem, calculated as a percentage of the customs value of goods subject to duties;
specific, calculated in a fixed amount per unit of goods subject to duties;
compound, combining both types of customs charges mentioned above
Source: Law of the Russian Federation dated 21.05.1993 № 5003-1 (as amended on 06.12.2011) "On Customs Tariff" (with amendments and additions coming into force on 08.12.2012)
Морфология
Род
Понятие «виды ставок таможенных пошлин» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | вида ставок таможенных пошлин | видов ставок таможенных пошлин |
| Д | виду ставок таможенных пошлин | видам ставок таможенных пошлин |
| В | вид ставок таможенных пошлин | виды ставок таможенных пошлин |
| Т | видом ставок таможенных пошлин | видами ставок таможенных пошлин |
| П | виде ставок таможенных пошлин | видах ставок таможенных пошлин |