Добрый день!
В данной статье будет рассмотрен акт о наложении пошлиной ввозного товара, при трансграничных сделках Великобритании от 2018 года, «Taxation (Cross-border Trade) Act 2018», статья состоит из ссылок на текст оригинального закона, авторского перевода (в основном логического, а не точного), области действия.
Введение
Данный закон Великобритании работает для правоотношений, возникших после 13 сентября 2018 года, охватывает налогообложение (ввозные пошлины) при трансграничных сделках, и таможенном контроле.
В отношении иностранных товаров
2 Chargeable goods Goods are “chargeable goods” for the purposes of this Part unless they are
domestic goods. Incurring of liability to import duty
Все товары платные (имеются в виду пошлина, сборы), при условии, что товар не отечественный (Изготовлен не в пределах границы Великобритании).
13 Dumping of goods, foreign subsidies and increases in imports
(1) Functions relating to import duty are conferred on the Trade Remedies Authority (“the TRA”) by—
(a) Schedule 4 (dumping and foreign subsidies causing injury to UK industry), and
(b) Schedule 5 (increased imports causing serious injury to UK producers).
Предусмотрен демпинг иностранных товаров усиленными пошлинами, где иностранные товары могут помешать национальным интересам Великобритании.
Аналог подобной статьи есть и в российском законодательстве, можно лишь вспомнить государственные закупки по ФЗ-44, где при наличии иностранного товара, стоимость контракта будет уменьшена на 15 процентов.
Однако самих тарифов в данном законе не нашел, видимо система подзаконных актов также хороша как и в России...
Стоимость контракта
16 Value of chargeable goods
(1) This section makes provision for determining the value of chargeable goods for
the purposes of this Part.
(2) The general rule is that the value of the goods is the transaction value of the
goods when sold for export to the United Kingdom.
(3) For this purpose “the transaction value” means the total amount of the
consideration—
(a) payable for the goods, or
(b) payable in connection with the importation of the goods into the United
Kingdom,
subject to the inclusion or exclusion of matters specified in regulations made
by the Treasury.
(4) The regulations may make provision for treating a matter to be of a specified
amount or value.
(5) Regulations made by the Treasury may make provision for the value of goods
for the purposes of this Part to be a value other than the transaction value.
Данной статье предусмотрено, что ценой контракта признается стоимость товаров.
Место происхождения товара
17 Place of origin of chargeable goods
(1) This section makes provision for determining the place of origin of chargeable
goods for the purposes of this Part.
(2) Goods are to be regarded as originating from a country or territory if they are
wholly obtained in the country or territory.
(3) If goods are obtained in two or more countries or territories, the goods are to
be regarded as originating from the last country or territory in which
substantial processing of them has taken place that is economically justified.
(4) Processing of any goods is to be regarded as substantial only if—
(a) it results in the manufacture of a new product or represents an
important stage of manufacture, and
(b) it takes place in an undertaking equipped for the purpose.
(5) It is for the person making a Customs declaration to show that goods originate
from a particular country or territory.
(6) The Treasury may by regulations make provision for the purposes of this
section, including (for example) provision—
(a) for determining what constitutes, or does not constitute, processing
that is economically justified,
(b) for determining what constitutes, or does not constitute, an important
stage of manufacture,
(c) as to cases in which goods are, or are not, to be regarded as originating
from a country or territory, and
(d) as to the evidence which is to be required, or is to be sufficient, for the
purpose of showing that goods originate from a particular country or
territory.
(7) In relation to any case where the applicable rate of import duty is determined
under section 9 or 10 (preferences), the provision that may be made by
regulations under subsection (6) includes—
(a) provision for the place of origin of the goods to be determined in
accordance with the regulations,
(b) provision for regarding goods exported by or on behalf of persons
approved in accordance with the regulations as originating from a
country or territory or for regarding only goods exported by or on
behalf of approved persons as originating from a country or territory,
(c) provision for different categories of approved persons,
(d) provision requiring the Treasury to publish a list of persons who are for
the time being approved persons and informatio
В данной статье № 17, признается местом происхождения товара — место изготовления, если товар произведен в разных странах, то признается последняя страна производства, либо иного производственного цикла.
Стоимость товара
18 Currency
(1) The value of chargeable goods for the purposes of this Part must be calculated
and expressed in sterling.
(2) If an amount that is relevant for the purpose of calculating the value of goods
for the purposes of this Part is expressed in a currency other than sterling, the
amount must be converted into its sterling equivalent.
(3) The conversion must be made in accordance with provision contained in a
public notice given by HMRC Commissioners.
(4) The public notice may make provision—
(a) specifying the exchange rate that must be used for the purposes of this
section,
(b) for the conversion to be made by reference to an exchange rate (or rates)
applicable at any time (including a time earlier than that at which an
importation took place) or by reference to the average exchange rate for
a specified period,
(c) for the exchange rate determined in accordance with the notice to apply
to transactions or other events taking place in a specified period,
(d) for adjusting the applicable exchange rate if the value of sterling against
the currency concerned has increased or decreased by more than a
specified percentage, and
(e) for any conversion to be rounded up or down.
В статье 18 говорится, что вся стоимость товара должна быть составлена в фунтах стерлингах, национальной валюте Великобритании, если же нет, то должен быть дан эквивалент в национальной валюте, такой же аналог есть и в ГК РФ о стоимости товаров в российских рублях в России...
Освобождение от ввозной пошлины
19 Reliefs
(1) The Treasury may by regulations make provision for full or partial relief from
a liability to import duty.
(2) The regulations may provide for the relief to be given by reference to any
factor, for example—
(a) the nature or origin of goods or anything else by reference to which
goods are classified in the customs tariff,
(b) anything in the customs tariff by reference to which the amount of
import duty applicable to goods is determined,
(c) the purposes for which goods are imported,
(d) the person by whom, or for whose benefit, goods are imported, and
(e) the circumstances in which goods are imported.
(3) The regulations may provide for a relief to be conditional on (among other
things) the export of goods in accordance with the applicable export
provisions.
(4) In the case of goods that are declared for an authorised use procedure or
temporary admission procedure, the Treasury—
В данной статье предусмотрена возможность быть освобожденным от оплаты ввозных пошлин, но надо предоставить документы, которые смогут обосновать не возможность оплаты товара.
Единство территории Великобритании
55 Single United Kingdom customs territory
(1) It shall be unlawful for Her Majesty’s Government to enter into arrangements
under which Northern Ireland forms part of a separate customs territory to
Great Britain.
(2) For the purposes of this section “customs territory” shall have the same
meaning as in the General Agreement on Tariffs and Trade 1947 as amended.
В данной статье сказано о единстве таможенной территории Великобритании, и соглашения о признании Северной Ирлании отдельной таможенной территорией признаются незаконными.
Экономическое обоснование ввоза товара
The economic interest test
23 (1) This paragraph applies if the TRA or the Secretary of State is considering, for
the purposes of this Schedule, whether the TRA or the Secretary of State is
satisfied that the application of a safeguarding remedy meets or does not
meet the economic interest test.
(2) The economic interest test is met in relation to the application of a
safeguarding remedy if the application of the remedy is in the economic
interest of the United Kingdom.
(3) When considering whether or not the application of a safeguarding remedy
is in the economic interest of the United Kingdom, the TRA or the Secretary
of State must—
(a) take account of the following so far as relevant—
(i) the serious injury caused by the importation of the goods in
increased quantities to UK producers of those goods and the
benefits to those UK producers in removing that injury,
(ii) the economic significance of affected industries and
consumers in the United Kingdom,
(iii) the likely impact on affected industries and consumers in the
United Kingdom,
(iv) the likely impact on particular geographic areas, or particular
groups, in the United Kingdom, and
(v) the likely consequences for the competitive environment, and
for the structure of markets for goods, in the United
Kingdom, and
(b) take account of such other matters as the TRA or, as the case may be,
the Secretary of State considers relevant.
В данной статье для стратегических товаров, товаров от которых могут пострадать Английские производители, предусмотрена защита от подобного ввоза экономическим обоснованием...
Вывод
Как видно из содержания закона Taxation (Cross-border Trade) Act 2018, крайне затруднительно ввести товар на территорию Великобритании, административных преград наверное больше чем в России...
P.S. За правильность перевода особенно не ручаюсь, смотрел логику закона, читал по «диагонали»...
Другие статьи автора:
Передача прав собственности на купленный товар при трансграничных сделках - https://www.9111.ru/questions/777777777667784/
Экономические показатели России. ВВП стран. Краткий обзор. - https://www.9111.ru/questions/777777777667749/
Сравнение уровня жизни в России и в других странах - https://www.9111.ru/questions/777777777667733/
Работа юристом в Великобритании - https://www.9111.ru/questions/777777777513252/
Проверка контрагента в интернете - https://www.9111.ru/questions/777777777478891/
Экономические последствия контрсанкций - https://www.9111.ru/questions/777777777721648/
Не свобода российских средств массовой информации.-www.9111.ru/questions/777777777721661/
Эммиграция первой волны, ошибки истории... - https://www.9111.ru/questions/777777777721668/
Налоговая система США. Краткий обзор. - https://www.9111.ru/questions/777777777721693/
Создание оффшорной компании, основные сложности законодательства. - https://www.9111.ru/questions/777777777721712/
