V Международная студенческая научная конференция Студенческий научный форум - 2013

Russia's Customs Service is intertwined with the history of the Russian state. Over the centuries some of the leading figures of the country have protected its economic interests. Institutions which have benefited from the revenue generated by customs duties were* the Army, the Economy, the Health Service, Education and other improvements to the State. It is well known that many great architectural monuments were financed from money derived from taxes levied by the Customs. History of Russian Customs has the millennium. Ancient sources - contracts, chronicles, government documents, letters, and stories and tales - don't contain information to create a complete picture of trade relation duties in Russia. Customs business played important role during the formation of the Russian state, helping to understand the social and national importance.

Periods of customs

The process of folding the ancient Russian state is directly related to the existence and functioning on the territory of the East European Plain, the most important ways of inter-regional trade, linking East and West. This is the way of the Vikings to Greeks and the Great Volga Way. It is these paths form a political union.

Urban craft for IX - XI century was quite advanced. Artisan products are sold not only within the country but also abroad.

All foreign trade was limited to the removal of tribute and was governed by the prince of Kiev, close to him, and a small part of the townspeople

Periods of customs. The reign of Tsar Alexei Mikhailovich

In 1667 was accepted Novotorgovy charter, which first met standards, fixing production inspection. In this charter establishes the order of foreign trade at the port and border towns. Special attention was paid to the need for inspection of visitors from overseas trade people.

Novotorgovy charter detailed rules and procedures for inspection of goods. Goods imported for sale were subject to inspection. This inspection was very detailed and thorough. Special precautions were taken in relation to the goods transport through Arkhangelsk these goods were inspected twice. For each violation of the customs of the rites of the merchant product was confiscated.

Rules of customs controls were viewed primarily as a means of promotion and development of domestic production and replenish the treasury, and not to regulate foreign trade.

Begin the development of regulations in certain areas of customs Novotorgovy contained in the charter and in the many documents published after its publication until the end of the XVII century. In this period the customs legislation was further developed. First of all, the inspection of goods, attention was drawn to check the seals, weights and customs books, on their compliance with national standards.

The reign of Peter the Great

In the "name of the decree" on November 12, 1698 commanded to look for gold and precious stones in bales, in boxes and bags. And specifies how search. If it appears that the trader made a mistake and not on purpose, but by forgetfulness did not show an item, then it was taken with a double duty. The document stipulated that such a punishment in order not to ruin the trade rights. So the state takes care of the development of trade, supported by members of trade transactions.

Regulations 1724 and the notes to the customs tariff established that in the process of customs clearance were made significant improvements. The new rules were mostly taken from the customs regulations of foreign powers, mainly in Sweden. Regulation was defined the range of duties examiners and procedure of customs clearance procedures. An important difference from the old rules of the system was to penalties for violation of certain customs rituals.

Customs legislation of Russia has played an important role in the improvement of customs clearance of goods.

Rates of customs law that guided in Russia, were not perfect, but they have begun the search for new forms of customs and trade relations between people.

The period of free trade (XIX)

By the end of XIX century Russia completely developed a system of customs control, which consisted of a two-stage procedure. The first phase involved the active actions of exporters of various items. The second stage is the action of customs officers to check, inspection and customs duties of the goods.

1964 the customs inspection of cargo agencies had the lawfulness of their movement across the state border of the USSR, the determination of the tariff name, price, quantity and quality of the case so requires.

If the inspection found dissimilarity with documents, the examination results arc made dissimilar goods act and customs delay. If a discrepancy is detected, acts are not completed, but the transport documents as a mark of inspection. The results of customs cargo is customs examination.

Customs examination is an important document. First, it confirms the passage of goods across the border. Second, the customs findings detail the goods received by the Customs, and is a document by which the customs duty is charged.

The reform of foreign trade activities, many businesses and organizations were granted the right to independently conduct import-export operations. In order to increase the capacity of customs and customs offices, as well as the release of local customs agencies from the significant amount of work on clearance with facilities for inspection and customs clearance services directly at the location of the participant of foreign economic relations.

Inspection Commission created on a mixed basis of the customs authorities and the representatives of the management of enterprises. Customs commissioners were permanent representatives of the customs authorities in those enterprises that arc involved in export-import operations. However, the practice of the Inspection Commission not widespread.

In the 80 years of XX century was constructed a large freight terminal «Sheremetyevo -cargo». This will significantly increase the volume of goods subject to customs clearance. Under the new conditions created opportunities to improve quality equipment customs control. Thus, during the customs clearance of cargo and passenger baggage separately next was applied roentgen. This had produced tangible results: a sharp increase in the number of cases of smuggling institutions.

In 1988 was introduced customs declaration. Territory of the Russian Federation was divided into zones, which operates one or other customs. In this case, it is the internal customs are currently the main functional load. They serve mainly customs operations: inspection, clearance, collection of duties, taxes, etc. This corresponds to the international practice, helping to accelerate turnover, makes effective customs control.

Soviet period

Economic reform, begun in 1986, contributed to the development of national customs system. Customs began to focus on the free market.

In the XXI century, screening procedure, without losing its relevance, continues to improve. At the federal level shall be regulations governing the conduct of customs control in the form of customs inspection and customs clearance of goods.

Decree of the President of the Russian Federation of 25.10.1991 created the State Customs Committee of the Russian Federation.

The customs authorities of Russia have been transformed into bodies of economic regulation, they are entrusted with the solution of many problems. They became law. These provisions were legislative consolidation of the Customs Code of the Russian Federation, Russian Federation Law on Customs Tariff of the Russian Federation.

The Customs Code of the USSR, was adopted In 1991. Customs Code operated for only two years.

It made a great contribution to the development of the national customs legislation. Individual terms, the definitions contained in it, would be more accurate than those that result in the Customs Code in 1993

In the XXI century, screening procedure, without losing its relevance, continues to improve. At the federal level governing the conduct of customs control in the form of customs inspection and customs clearance of goods and vehicles on the ground shall be regulations the instructions, flow charts, etc.

Now the history of development of customs is left only in the memory.

Also, confirmation of the rich history of customs is museum. A Brief History of the Russian Customs is excellently displayed by the exhibits to be seen in the Central Customs Museum, founded in 1996.The museum is housed in the former Main Warehouse of Moscow, built by the distinguished Russian architect Konstantin Ton from 1847 to 1853.

The museum shows a history of the Russian Customs Service over the centuries. It shows various aspects of the activities of the Customs laying particular emphasis on its part in the State's economic, political and socio- cultural development.

This museum presents the statutes, laws and regulations of the customs service in Russia. All this documents were the beginning of the history of customs service that is now being developed and improved

Conclusion

History of customs development had different stages. Reforming customs was always existed, because it changes the trade routes, the orientation of the economy, the tasks and functions which perform Russia's foreign trade

The study of the development of customs allows for further effective reform of the customs system, an understanding how the sum of its historical nature and of what value and impact on the daily life of a civilized state it has.

Now, after 15 years of independence, the Customs Service of Russia established in 1991 (The State Customs Committee of Russia) is a diverse, multifunctional structure, fitting into the reformed economic system of our country.

Bibliography

1. Bachrach, D. N. Customs Law of Russia: textbook / S.V. Kivalov, D.N. Bachrach. - M., 1995

2. Kozyrin A. N. Customs Law of Russia. The general part. - M., 1995

3. Kruglov A. S. Russian Customs announced a special type of public service // Rossiyskaya Gazeta. 1997. July 31.

4. Suhodoev D. V. History of Customs: textbook / A.S. Kotikhina, D.V. Suhodoev. - M., 2009

5. Wikipedia [Electronic resource] / - Moscow, 2012. - Mode of access: http://ru.wikipedia.org/ - free. Retrieved 27.11.12

Код для цитирования: Скопировать