Improvement of mothods’ calculation according to the scheme of international net revolving lease, including insurance payments for water transport

The article discusses the current state of sea and river fleet of the Russian Federation, the prerequisites for the formation of the acute need for active development of leasing relations not only domestically, but also abroad, with the world’s major shipbuilders, leasing companies and banks, as well as the significance, role and place of a new phenomenon of leasing such as “international net revolving lease” in set of financial tools, aimed to maintain and upgrade the existing Russian fleet. The following is the explanation of “international revolving net lease”, the degree of knowledge in this area. We researched and tested the proposed method of international net revolving lease, including insurance payments, on sea passenger vessel, designed for international markets. There is a proposal of adjustment methodology for the calculation of amounts of customs duties, as well as  there is described the degree of influence of the “error” in calculations of customs duties on the final cost of the leased asset. We identified the main disadvantages of this methodology and proposed the substantial improvements by means of the implementation of this tool with the support of the Russian Government and the Central Bank, as well as the creation of a complex of administrative and financial measures, aimed at domestic shipbuilders supporting.