XI Международная студенческая научная конференция Студенческий научный форум - 2019

Customs affairs and customs policy, in general, have a long story. The 18th century was saturated a large number of events, and also it was characterized by fast transition of one state to another and the originality of a context in worldwide policy. This period included unprecedented on the speed and the amount of reconstruction of trade relations, large-scale redistribution. This customs charter was adopted during Elizabeth Petrovna's reign. It is characterized by return to an order which was established by Peter the Great. For decrees which made various changes to the customs tariff the main source was the reference to custom duties which were established by Peter I. The second half of the 18th century marked completion of customs reform, and also transition to implementation of customs formalities on the basis of experience of the European states and features of the Russian economy. The edition of this document was a progressive step in the legislative system of Russia and had economic, financial and political value. By December, 1755 in the territory of the state there were 27 customs with the new system of outposts. The customs charter of 1755 is the act defining a new order of trade and collecting duties in the Russian Empire which was established by Customs reform of 1753-1754. The charter was issued 1 on December (12), 1755. Also it replaced the Trade charter of 1653, the New trade charter of 1667 and a number of later acts. It consisted of a preamble and 15 chapters which were divided into points (all them there were 82). The edition of this document was a progressive step in the Russian legislative system and had political, economic, and also financial value. The first Russian customs charter of 1755 laid the foundation for civilized approach to the solution of problems of customs affairs and formation of customs policy in Russia. The resolutions adopted in it opened possibilities of free movement of goods across the territory of the Russian Empire and also promoted strengthening of the Russian market and development of insider and foreign trade. Adoption of this charter cancelled action of all earlier published documents which were connected with rules of trade and payment of duties. In this charter not only the order of insider trade, but also an obligation of customs is considered. It was said that it is published for the benefit of the people and for simplification of his life. According to the charter, all internal customs was removed Russia and the related 17 duties were cancelled: "... all Russian goods on an internal expense to the Russian merchants to sell, buy and in Russia to trade duty-free". But it was required to keep former income in port and boundary customs. Additional duty is for this purpose introduced. The decree for analysis of merchant disputes at fairs enters court which had to investigate business on justice and protect merchants from offenses and oppressions. The court consisted of two elective members from merchants and two representatives from magistrate. For protection of trade people at fairs from provincial or closer than the standing regiments teams were allocated. Introduction of a passport system for trade people was new. For all Russian merchants who did foreign trade the goods through overland and sea borders, passports which were given by masters were entered. Besides, on merchants, salesmen and workers certificates on their sweet temper and that they will not remain abroad were issued, and will return to the country. Certificates were stored in customs, and merchants and their people went abroad by passports. If merchants, salesmen and workers came back through other customs, then was in writing reported to customs with which they went abroad. Strictly, on pain of the Admiralty regulations, it was asked from those who left the workers abroad. Foreign merchants who registered in the Russian merchants and in "eternal" citizenship could have the rights of citizens of Russia. The merchants who registered in time also could had the same rights, but they were exempted from public service with payment from 50 to 100 rubles a year, but at departure from Russia had to leave a part of the capital in treasury, confirming the state with account books and the oath. The foreigners who did not enter the Russian citizenship could sell the goods only wholesale to the Russian merchants. The order of trade of Russia with the Persian and Armenian citizens and citizens of "the Asian nations" in people was in detail stated. Without collection of duties it was allowed to pass messengers of the Kalmyk khan Ayuki if the cost of their goods did not exceed 3 thousand rubles. Duty of 10 kopeks and moreover 13, only 23 kopeks undertook the goods brought from China and other countries. On goods of domestic production, including the furs directed to the center of Russia for private use and for sale, duty made 10% from ruble.

In detail the order of collecting duties when exporting goods to other countries undersigned. Duties it was recommended to take efimkam, "and for the lack of efimok from some Russian merchants the Russian money - 125 kopeks; and which Russian merchants will take out the German goods for a holiday to Persia by the Russian ships, from those - on 90 kopeks for efimok and moreover an octroi, both from Russian, and from Asian merchants, on 13 kopeks from ruble, and on payment from those goods of appropriate duties to release it from the Astrakhan port to Persia without duties". Rules forbade to take out abroad gold, silver, gold and silver coins. Export of national currency for all, except persons of a merchant class, was limited. For individuals it was allowed to take out no more than 100 red and also gold and silver watch, snuffboxes, swords, buckles and other necessary things for the use. Transportation of these objects it was resolved duty-free.

In the customs charter the register of post, boundary customs and outposts was stated. Besides, forms of credit letters, the register of goods in what it is possible to trade in villages and villages are enclosed.

For the Russian and foreign merchants different rules of trade and movement of goods were introduced. The foreign merchants trading in ports and in the boundary cities were obliged to sell the goods the Russian merchants wholesale and on the specific tariffs. The control task that foreigners among themselves did not trade was set for customs and did not exchange goods.

Dealers began to pay uniform "internal" and port (customs) duties from the imported from abroad and exported goods. Foreigners who wanted to trade in Russia had to pay additional passable duty. They were raised by money in the Russian boundary seaports, also at customs and outposts. Outposts were under authority of Kommerts-board. Duty-free import of raw silk which was delivered on "factories" was allowed. Also duties were not collected when importing goods which were made in boundary territories of the Polish-Lithuanian Commonwealth. Only to Malorossy salt import was limited. The foreign goods passing with transit through the Russian territory were assessed only once - at their import. Also, duties were not collected from goods of the Russian production delivered to Siberia for sale. And duties were collected from similar goods which were taken by transit abroad through Siberia at boundary customs. In Verkhoturye 10% duty undertook it was taken from the Russian goods which are taken out from Siberia to the country. From furs 10% duty undertook in a natural form. Merchants were granted the right to do wholesale foreign and insider business. Home shopping service was allowed only in those cities where they were registered as merchants. Noblemen acquired the right to do wholesale foreign and home insider trade only by goods which were made in their estates. Farmers could sell in the forenoon on city "food and forest stocks". In the afternoon peasants had the right to sell the same goods to dealers wholesale, but previous concert of the price was forbidden. And also in large villages and villages which stood on main roads, but 5.3 km from the city are not closer, they could trade in crafts at any time (ware, sickles, soap, sealing wax and others).

Список литературы

Учебное пособие «ИСТОРИЯ ТАМОЖЕННОГО ДЕЛА И ТАМОЖЕННОЙ ПОЛИТИКИ РОССИИ» Е. Н. Старовойтова, О. М. Долидович

Учебное пособие «Историятаможенногодела» Кисловский Ю.Г. — 3-е изд.,доп. / Под общ. ред. А. Е. Жерихова.