Shepotylo, Oleksandr; Tarr, David - 2012
The Russian tariff structure contains over 11,000 tariff lines of which about 1,700 use the so-called "combined" tariff … rate system. For the combined system tariff lines, the actual tariff applied by Russian customs is the maximum of the ad … valorem or specific tariff. The lack of available data and the difficulty in calculating the ad valorem equivalence of the …