XI Международная студенческая научная конференция Студенческий научный форум - 2019

Customs play an essential role in all international trade operations. As a fact, its goal is to control the regulations of foreign trade. Exportation is when you take goods out of the customs territory, while importation implies bringing goods into the customs territory. The goods that circulate or stay at one place, are subject to the application of different customs system plans. These customs plans will allow determining the itinerary of the merchandise and the customs duties that will be applied. Some merchandises will be liable to customs duties, others are on suspension. The general plan consists of exporting or importing merchandises with the intention of leaving them in a foreign country. In this framework, customs duties are waived; the payment of VAT is done at the importing country. Sometimes goods are placed to the customs warehouse. It allows the storing of foreign merchandises after 7 8 having been imported from a third country. It helps to stock the merchandise and to sell it progressively. There is a suspension of customs duties and VAT until it leaves the warehouse. Customs procedures consist of presenting the merchandises at the customs office and allotting customs duties. The customs administration only permits certain persons to perform the customs clearance, mostly the merchandise holder or the professional declarant – an agent or a broker. When importing, regardless of the means of transport, a summary declaration of the merchandise must be presented (the manifest of air or sea transportation, the routing sheet, the section of the carnet TIR for road transportation). After that the goods can be unloaded (placed in storage) and placed under customs procedures. When exporting, the declaration of the merchandises must be registered at the arrival of these at the assigned place or at the customs service office. The customs handling procedures are performed by registering the export declaration in its detailed or simplified form. After the goods have been presented to customs, the merchandises are either cleared or they will be forwarded to a storage customs clearance area. Nowadays in many countries customs clearance procedures involve special tools meant to facilitate customs formalities for the operators, allowing them to clear customs online. This tele-service is utilized by operators for imports as well as for exports. Customs duties are determined depending on the customs value. The elements needed to determine their taxation are: the value, tariff classification and origin. The imported or exported merchandises are classified according to their international nomenclature of the “harmonized commodity description and coding system” (code of 12 digit numbers + 1 letter). This is going to establish the duty fees, the VAT taxes and any other additional taxes, the quota application, the standards and sanitary controls. The origin refers to the country from which the merchandise is considered to have originated, it is not to be confused with the country where it is coming from. The country of origin is the country where the merchandise was manufactured.

Source for information:

https://turproezdka.ru/prochee/tamozennyj-kontrol-v-aeroportu.html

https://www.sellvoyage.ru/tamozhennyj-kontrol-v-aeroportu/

http://www.tks.ru/nat/0010000001