Transformation of the approach to calculating the export duty on sunflower seed meal

Issue № 8, 2026, article № 6, pages 54-65

Language: Russian

Original language title: ТРАНСФОРМАЦИЯ ПОДХОДА К РАСЧЕТУ ВЫВОЗНОЙ ПОШЛИНЫ НА ШРОТ СЕМЯН ПОДСОЛНЕЧНИКА

Keywords: FOREIGN TRADE, FOREIGN MARKETS, OIL AND FAT PRODUCTS, NON-TARIFF BARRIERS, SUNFLOWER OIL, AGRICULTURAL PRODUCTS, CUSTOMS REGULATIONS, TARIFFS, EXPORT, EXPORT DUTY

Abstract: In the context of developing trade relations with China, expanding the export potential of sunflower meal is a relevant area of research. This paper pays special attention to a methodological approach to determining the export duty on sunflower meal and the directions for its transformation. The aim of this study is to identify the shortcomings of the mechanism for calculating the floating export duty on sunflower meal and propose a new approach to its determination. The methodological basis of the study includes dynamic and structural analysis, a method for decomposing indicators, correlation analysis, and descriptive statistics. The potential of the Chinese sunflower meal market for Russia is analyzed. The results demonstrate four key problems in applying the current formula for calculating the export duty on sunflower meal. A new methodological approach to calculating the export duty on sunflower meal is developed. The theoretical significance lies in clarifying the theoretical concept of levying an export duty on agricultural products in conditions of high market volatility and macroeconomic instability. The practical significance of the work is determined by the applicability of the proposed approach to calculating “floating” export duties on those groups of agricultural products for which they are determined in a similar way (group of grain crops).

Authors: Tikhonova Anna Vitalevna, Poliakov Anton Evgenevich