V Международная студенческая научная конференция Студенческий научный форум - 2013

Customs - a set of methods and means of ensuring compliance of customs and tariff regulations, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border. The functions of the state in the sphere of customs assigned to the Federal Customs Service of the Russian Federation.

The concept of customs business brings together a wide range of questions, both economic and legal issues affecting foreign trade. First of all, they affect the state to ensure their economic security through foreign trade regulation. It is carried out through both tariff barriers and non-tariff barriers of various kinds, to take in the first place in order to limit the supply of any goods on the domestic market to protect domestic producers of its analogues. In this context, the customs policy of the state is often a tool for achieving foreign policy goals, by replacing more favorable customs regime for a country at least as favorable as in the case of deterioration of relations with her.

Another aspect of the concept of customs business is legal. At present, Russia shape specific subsector of administrative law - customs law. This category includes the legal relations arising in the implementation of foreign trade between its members and the state. The main document regulating these relations is the Customs Code of the Customs Union.

General management of customs business in Russia is the Government of the Russian Federation.

The implementation of the state functions on the customs field is imposed by the Federal Customs Service (FCS), formerly the State Customs Committee (SCC).

The control system of customs business is determined by the Customs Code of CU, the Federal Law № 311-FZ "About Customs Regulation in the Russian Federation" and includes four levels: the Federal Customs Service, the regional customs offices, customs offices and customs posts. At present, Russia has eight regional customs administrations (Central, North-Western, Southern, Siberian, Volga, Far East, Urals and North Caucasus) and 725 customs agencies (Customs 1.09 and 616 customs offices).

The Ministry of Finance in accordance with the laws of the Russian Federation is responsible for developing public policy and legal regulation in the sphere of customs duties and customs valuation.

The structure of the customs

Structure of Customs released on the basis of the Customs Code and a custom policy, terms and conditions across the customs border of goods and means of transport, collection of customs duties, customs control, customs clearance and other measures. But the structure of customs is not constant due to various new goals and objectives of the customs policy, techniques and methods of implementation.

Customs operations are the actions performed by the customs authorities for goods and vehicles crossing the customs border. These include customs clearance, customs, customs fees, etc.

Customs procedures are a set of measures in order of customs operations and implementation modalities, which include moving vehicles, moving goods by individuals, the movement of goods by certain categories of citizens, the movement of goods in international mail, the movement of goods through pipelines and power lines.

Customs Tariff - a normative document, which contains a list of groups of goods and customs duties on the goods levied upon movement of these goods across the customs border. Customs tariff is a fundamental link in the way of customs regulation, since it is a regulator of the state's foreign trade ties with other countries.

Customs tariff includes the following elements: duty and its rate, the customs value of goods and customs exemptions for various types of goods.

Customs statistics is part of the customs of the Russian Federation and is the observation, study, processing and analysis of the processes and phenomena occurring in the foreign trade of the state, and in the collection and analysis of information about achieve the customs policy of the state: the customs duties, customs and exchange controls, various customs offenses and sanctions for these offenses, smuggling of goods, illegal export of technology, services, raw materials, etc

The origin of customs in Ancient Russia

The origin of customs, according to historians, dates back to antiquity. In our country this happened in 2-3 centuries ВС during the emergence of the ancient states in which the economy has reached a level of development where there is a division of labor within them. Labour productivity growth leads to a surplus produced. On this basis, there is an exchange of goods, and then the purchase -sale. There is a special layer of people - merchants, who do not specialize in the production of goods, and are engaged in their sale. There are taxes for transportation of goods and travel on the territory of the place of sale, etc. But this lot the customs fees, but only tax that was to replenish the treasury of the city or the state, that is, was a revenue duty.

Development of the state led to the establishment of its institutions, the administration, the army and police. In this regard, the increased need for funds for their maintenance. Replenish the treasury doing the tax authorities, which are concentrated in the hands of not only the collection of taxes from the population, but also the collection of contributions to the trading markets, lines of communication, ports. Taxes (duties) on imported goods in the western states were set differently and ranged from 0.01 to 0.1 values of the goods, that is, depending on the will of a dominant entity and current trading conditions.

In the 3rd century ВС in Tariff in the present Andalusia, in the province of Cadiz, in southern Spain, which at that time was dominated by Carthage, was first, a table, to which shall be the product name, its dimensions and measures specified value fees for its passage through the Strait of Gibraltar. Table (list of products) codified the procedure and amount of duties and was named after the city - the tariff.

Customs tariff for the customs authorities become an important tool of the state to replenish the treasury. Annual tariff rate increases or decreases with the economic situation.

Ancient states, using the tariff scale, adapt it to their needs and replenish the treasury. Almost 80% of treasuries are for going through customs.

An example is the Carthage, where Hannibal, using a system of customs tariffs, not only to boost the coffers and led to the money war with Rome, but to free the population from taxes. However, the desire to collect as much revenue from customs duties had and the opposite direction: it contributed to the emergence of an alternative phenomenon - smuggling - and thus weaken the state's economy. Than higher was customs duties, so higher was price of imported goods, while at the same time on the market move goods at lower prices through smuggling. State of loses, the treasury received less possible in other circumstances receipts. This happened not only in Carthage, but in ancient Greece, Mesopotamia, and other states.

Historical review shows that the customs business is closely linked with the ruling in this period of socio-economic structure of the state. In the 5th century subsistence economy goes into cash. Money - the ultimate goal of economic activity.

Development of customs and turning it into an instrument of exchange of goods start in 7-9 centuries. During this period, Customs officers had in the states high status. They are accountable to the citizens of the city; their legal status was determined by democratic institutions.

Due to the expansion of economic relations between the cities and states in the customs policy is a willingness to develop a common system of fees, develop elements of customs law.

It is known that in Russia charged "myto" - trade and carriage fees for the passage of goods through external or internal mytny post. For transportation of goods across the external or internal gates levied strangles ("dry" - for the transportation of goods by land, "water" - for transportation by water).

Collector mytnyh fees and charges named "mytnyk" and place of collection myta - "mytnitsa". Mytnitse were either in monasteries or around it. Mytnaya service was non-state, free and honorable.

In XII - early XIII century’s myto becoming one of the most profitable domestic trade taxes. During the conquest of Ancient Russia the Golden Horde in Russian appeared Turkic word 'tamga', which means a mark, stamp. Place on a fair market, where charged tamgu became named customs and the person charged tamga - customs officer. By this time, due to the increase of customs duties people often tried to hold goods illegally. For evasion of myta punished by fine, and the person who committed this act, shall be punished with a whip. For example, pay delinquent protamozh - the penalty for smuggling of goods without payment of duty for failing to report it and to the office or protamgu - penalty for failing to report the goods to Customs.

Customs - an objective process, which manifests itself in between the economic and trade relations between states and within states, it is one of the mechanisms of regulation of the economy, foreign trade, stabilize finances. Customs has a long and rich history, which start in ancient. Customs develops its own specific laws, has its own subject and content.

Bibliography

1. [Electronic resource]. - Mode of access: http://www.bibliofond.ru/view.aspx?id=477169 - free. Retrieved 27.11.12

2. [Electronic resource]. - Mode of access: http://www.native-english.ru/topics/political-system-of-russia - free. Retrieved 27.11.12

3. [Electronic resource]. - Mode of access: http://en.wikipedia.org/wiki/Politics_of_Russia - free. Retrieved 27.11.12

4. [Electronic resource]. - Mode of access: http://www.customs.ru - free. Retrieved 27.11.12

5. [Electronic resource]. - Mode of access: http://www.tamognia.ru/faq/detail.php?ID=1519874 - free. Retrieved 27.11.12

6. [Electronic resource]. - Mode of access: http://www.consultant.ru/popular/custom_new/103_2.html - free. Retrieved 27.11.12

Код для цитирования: Скопировать