Who canceled internal customs duties. Cancellation of internal customs duties in Russia

Banks 16.05.2020

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Although internal customs duties constituted a significant part of the state income of the feudal lords, the existence of internal customs and the imposition of customs duties on internal trade in the most negative way affected the formation of a single market and the development of internal trade. Take Russia as an example: on the way from the Trinity-Sergius Lavra to Moscow, that is, at a distance of 60 versts, a merchant had to pay a fee at four or five places, including where he bypasses a bridge or a shroud.

To pay these fees, duties on the sale of goods and the maintenance of a horse on the way, the peasant often spent half of the amount received from the sale of goods. In addition, the collection of fees was accompanied by a mass of abuses by the side, as loyal collectors, and customs tax dealers.

Cancellation internal duties in Russia there were some changes in the system of internal trade fees. The beginning of the 18th century was accompanied by the introduction of new duties, but already in the second quarter of the 18th century, signs of a weakening of the system of internal customs, inconsistency with their goals of the development of trade, were revealed.

On March 16, 1753, Count PI Shuvalov, who occupied a leading position in the government of Elizaveta Petrovna, introduced a new draft to the Senate, proposing to abolish "in the inner cities all internal taxes, which are collected in internal customs [...], and the amount of these taxes" to allocate for port and border customs duties ”.

On December 20, a personal manifesto "On the destruction of internal customs and petty fees" was published. The manifesto recognized "which customs duties from collectors inside the State are burdened by those subject to payment", it was stated that from "robbery and theft" and other abuses in collecting customs duties, "merchants get mad at the auction, interruption of goods and other losses follow."

Internal customs duties were declared to impede "the increase in the prosperity and strength of the State and the people", as a result of which it was most mercifully commanded "to destroy all Customs offices within the State (except for port and border ones)."

Among others, the abolition of travel duties was proclaimed ("from hiring cabbies", "from carriage", "from floating ships", "freezing" and "dump", "from bridges and transports (except for St. Petersburg)").

Port and border duties became the only customs duties in the country. It should be noted that the elimination of internal duties in Russia took place earlier than in other European countries.

The last to come to the liquidation of the road "Platonov" Germany. The first attempt at reorganizing the scattered German Empire was the German Confederation. In it, the political fragmentation of the German states was preserved. Numerous internal customs barriers remained between the members of the union and even within the individual states that made it up (which consisted in the collection of fees for the movement of goods and transport), retarded the economic development of Germany.

A new stage in the struggle for the unification of Germany is associated with the strengthening of Prussia, which claims to be a unifying force - instead of Austria. Prussia was promoted by its industrial power, which is increasing every year.

Internal customs barriers were destroyed in Prussia in 1818.

She managed to conclude agreements on the unity of customs policy with Bavaria, Saxony and some other states and to form a "Customs Union". The customs treaty of 1833 established the unhindered transportation of goods between the members of the customs union, the unity of their customs policy in relation to other states, and a single governing body was created - the Council of Commissioners. The customs union includes 18 German states out of 38.

At the beginning of the 18th century, Peter I a new customs system was createdbased on the policy of protectionism domestic market... She defended the interests of domestic producers and favored the development of the Russian economy.

However, to replace the great emperor, the era of "palace coups" "brought" people who looked at the tasks of Russian economic policy in a completely different way. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of the imperial favorites. So, in 1731 Empress Anna Ioannovna approves new customs tariff, canceling the protectionist policy of Peter I.

However, with the coming to power of Elizaveta Petrovna, the economic course changes, and the government finally begins to deal with the solution of the most important state problems. It becomes clear that the current customs system slows down the economic development of Russia. Domestic producers were especially burdened by customs duties within the country (by the middle of the 18th century there were about 17 of them).

So, passing a path of about 60 kilometers, the merchant crossed about 3-4 domestic customs, on each of which he was obliged to pay a fee. Together with the money spent on keeping the horse on the road, the fees took away almost half of the amount received for the sale of the goods. In addition, the phenomenon of abuse of their powers by customs officials was quite common.

Peter Ivanovich Shuvalov himself, who prepared a draft on the elimination of customs duties within the country, said that one of the main reasons for the customs reform was the need to replenish the state treasury. According to the Count, it is necessary to collect taxes from those who sometimes can pay more than their salary.

There were also other prerequisites indicating a weakening of the customs system and its inconsistency with the country's economic interests.

So, the main reasons for liquidation internal customs duties were:

combating corruption and other abuses by the customs service;
the discontent of the population (especially the peasants) caused by the huge amount of the collection;
creation of an effective source of replenishment of the treasury.

Reform

Projects for improving the customs system began to appear in the 20s of the 18th century, but all of them were not considered as part of the solution to a general issue, and therefore were not implemented in reality.

The first large project to eliminate customs duties within the country was proposed to the Senate in September 1752 Count P.I. Shuvalov, influential statesman and the favorite of Elizaveta Petrovna. Initially, the program of the project assumed the elimination of customs taxation only for persons belonging to the peasant class.

therefore March 16, 1753 Petr Ivanovich introduced a new draft to the Senate, proposing to eliminate absolutely all internal customs duties: “all customs existing inside the state (except for port and border ones) should be destroyed, and as they should not exist, the above-described fee should not be collected”.

In the final version, the draft canceled not only customs and customs duties within the country, but also 16 other duties and proposed, in contrast to the original version, that the revenues received by the treasury from internal customs taxes "be collected at port and border customs offices."

Already in August 1753 The Senate approved the count's bill, and a few months later, having approved the Senate report, Empress Elizabeth Petrovna issued a manifesto "On the elimination of customs and petty fees."

It said that "the countless torture, loss of life and destruction of houses", "robbery and theft" resulting from the collection of customs taxes and abuse in their collection, will stop. The manifesto also indicated that customs duties impeded the creation of a single all-Russian market, but now, since “our Russian merchants within our state will sell and buy all kinds of goods duty-free,” the strength of the state and its people will multiply.

Liquidation results

According to the empress's manifesto, 17 types of customs fees... The main duty was “on food and bread”. Also abolished taxes "with a carriage" and other fees within the state.

Instead of them, the up to 13 kopecks per ruble duty on imported and exported goods at port and border customs offices. In addition, the manifesto intended to replace the outdated tariff 1731 years.

By 1754, internal customs ceased to operate in most of the territory of our country. In the same year, internal customs and trade clerical fees in Siberia were abolished, and the imposition of duties on goods transported to Siberia was completely eliminated. However, goods exported from this area were still subject to taxation from 10% rate.

In some cities of Russia, border customs offices were moved to the state border.

The changes also affected internal device customs. IN may 1754 Empress Elizaveta Petrovna approved the Senate report, which proposed reforming the customs system on the southwestern and southern borders.

TO december 1755 27 customs offices were established with new system outposts and form-posts on all land borders of the state. In addition, there were about 15 customs offices in ports.

Thus, the main burden of paying customs duties fell on foreign traders. It is also worth mentioning that the abolition of internal customs duties in our country was the first in the world. So, in Germany, internal customs were destroyed only in the middle of the 19th century, and in France - as a result of the Great French Revolution 1789-1799 years.

Customs legislation

The implementation of the customs reform required the subsequent restructuring of the legal system of the country's customs. Therefore in december 1755 Empress Elizaveta Petrovna approved a decree establishing the "Customs Charter", a new document regulating customs relations, taking into account the recent elimination of internal customs barriers in the empire.

In the introductory part of the charter, the reasons for the elimination of internal customs duties were again spelled out. In general, this document represented an attempt by the government to fully define the legal relations between the various estates in the commercial sphere of society. Moreover, the attempt was quite successful, since in practice the "Customs Charter" coped well with the task assigned to it and marked the transition to a civilized way of solving customs problems and issues.

This document canceled absolutely all previously accepted certificates and took into account the transition to uniform 13% tax for foreign goods. "Charter" regulated the rules of foreign and domestic trade, and also defined customs duties. Thus, foreigners who were not registered in the Russian merchant class were prohibited from trading on the territory of the Russian Empire. In addition, people of "other classes", that is, lackeys, teachers and others, were not allowed to trade.

A number of other provisions included in the "Charter" determined the territory and goods that were allowed to trade for each class separately. So, this document imposed a ban on peasants to trade outside the empire, as well as in villages too far from the city; the owners of manufactories (manufactures) were completely prohibited from both wholesale and retail trade, etc.

Thus, the elimination of customs duties within the state and the subsequent creation of a new customs one marked the exit of the Russian economy to a new, organized and systematized level, and also provided an opportunity for the manifestation of economic activity without burdensome fees for all estates of the empire.

The transmission regarding the cancellation of the increase in duties on cars is presented below.

Elimination of internal customs duties and borders

What relief from this most merciful of our establishment to our loyal people, following to the payment of the above-named fees, will come from the various cases that occur, and moreover, how great is the amount of money collected from them to this day, the capitation salary will remain; how many denunciations on these charges, and on them long-term consequences in the state were and are, according to which countless torture, death of people and the destruction of houses occurred, both from the right and false denunciations, that in the suppression of customs the end will take the case on which this happened is eradicated. Why, for the sake of all-mercy, we command: all the customs that exist within the state (except for the port and border ones); to destroy, and as they do not exist, and not to collect the above-mentioned fee, but to collect that amount at port and border customs offices from imported and exported goods, internal duties are only 13 kopecks from each ruble, and this is sick from the goods from which the above will be charged , internal nowhere to take, which both foreign and Russian merchants in the imported ones, so our subjects have to pay from the imported goods, because our Russian merchants within our state will sell and buy all sorts of goods without duty, which duties on one product from sale and from purchase in one row it happens in the payment of a hryvnia from the ruble, and from resale to one another, in addition, the duty was paid, and tacos from one product are triple duty or more in payment; and now those merchants of ours will be free of all that, but only that internal duty, as is evident above, will be paid at the same port and border customs offices, against the previous internal payment at ports, 5 kopecks, with an addition of only 8 kopecks per ruble ; also, foreign merchants cannot suffer unnecessary losses from the payment of that internal duty, for they will sell those goods of theirs to Russian merchants in no other way than with an increase in that duty.

Which of our Russian nationals merchants on the supply of goods to the ports before this year of a new institution, with foreign merchants, concluded contracts, so be in their power.

Complete collection of laws of the Russian Empire. T. XIII. No. 10164.

Reader on the history of Russia from ancient times to the present day / Orlov A.S., Georgiev V.A., Georgieva N.G., Sivokhina T.A. - M, 1999, p. 187-188

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The main indirect tax was road duty, which was a kind of internal customs duty levied in the form of tolls, transportation of goods, driving livestock along

Internal customs duties were in the nature of remuneration for the use of bridges, crossings, shopping areas and

With the streamlining of the tax system, these duties were gradually canceled and replaced by trade levies, and sometimes compensated by an increase in external customs levies. In Russia, an attempt to abolish internal duties, prompted by the energetic demands of the merchant class, was made under Alexei Mikhailovich. The final abolition of internal customs duties was carried out only in 1753 (the income received from them was decomposed into holiday and imported goods).

On the border between the Grand Duchy of Finland and the empire, internal customs duties existed constantly. All Russian goods brought to Finland, with the exception of those that were taxed there (wine, tobacco, sugar), were allowed through without tax. Of the Finnish products, only cheeses and the simplest products of handicraftsmen or handicrafts made from Finnish raw materials were allowed into the empire duty-free (in certain cases - with certificates of origin). Goods made from foreign raw materials or with the use of foreign machinery or fuel, which were passed into Finland with a lower duty than that used in the empire, were subject to a special equalizing duty when imported into the empire, established in such an amount that the conditions of production of this product in the empire and in Finland were balanced. In addition, there was an internal customs line at the borders of the Irkutsk region (along the shores of Lake Baikal), foreign goods transported to the west of the customs line were subject to payment.

Internal customs duties - 61, 161-163

ROAD DUTY - a type of internal customs duties - payment for travel, carriage of goods, driving cattle along roads, waterways, bridges and crossings. It was most widespread in the Middle Ages in the West, Europe and was initially spent on the repair and construction of roads, bridges and crossings. The size of the draft was set depending on the weight of the cargo, the type of the crew, the number and type of draft animals and the driven cattle. With the consolidation of the central state power, the D. p. Became a royal regalia, having lost its purpose. Taking it hindered the development of trade, provoked protests from the general population in the 19th century. in Zap. In Europe, it was canceled.

Road duty - a type of internal customs duties - payment for travel, carriage of goods, driving cattle along roads, waterways, places and crossings. It was most widespread in the Middle Ages.

BENELUX is a customs union of Belgium, the Netherlands, Luxembourg. It was formed in 1958 with the aim of abolishing internal customs duties, adopting a single external tariff, coordinating policies in the field of indirect taxation and internal financial policy... Was the prototype and inspirer of the creation of the

ROAD DUTY - a type of internal customs duties levied in the form of payment for travel, carriage of goods, driving cattle along roads, waterways, bridges, crossings.

BENELUX is a customs union of Belgium, the Netherlands, Luxembourg. Founded in 1958 with the aim of abolishing internal customs duties, adopting a single external tariff, and coordinating policies in the field of indirect taxation and domestic financial policy. He was the inspiration for the creation of the Common Market, which he then entered as its integral part. The name is formed from the first letters of the names of the countries of the union.

ROAD DUTY - a kind of internal customs duty levied in the form of tolls, transportation of goods, driving cattle along roads, waterways, bridges and crossings in the Middle Ages in Western Europe and Ancient Rus.

With about h. Internal customs duties in Russia, Kaz., 1850 On the concept of trade tax and its historical development in Russia, Kaz., 1856.

The EUROPEAN COMMON MARKET (EOR) is an agreement concluded in 1957 between France, Italy, West Germany, Belgium, the Netherlands and Luxembourg (originally known as the six countries of the internal market) with the aim of introducing uniform internal customs duties and abandoning customs borders between these countries. Denmark, Ireland and the United Kingdom joined the European Economic Community (EEC) in 1973.

An additional obstacle to the development of internal trade was the numerous conditional borders within the state that remained from the Tatar yoke, the crossing of which was accompanied by the payment of duties for the goods transported. Only in 1727 and 1754. in two steps, the medieval internal "turning fees" and internal customs duties were finally abolished.

State policy of protecting the domestic market from foreign competition. Includes the introduction of high rates of customs tariff (customs duties) on goods imported from abroad, as well as such non-tariff restrictions (non-tariff barriers), such as quantitative (contingent, voluntary export restrictions, licensing) and foreign exchange restrictions on the import of goods, complicated customs procedure (customs clearance), high requirements the compliance of imported goods with national technical and sanitary standards, internal duties and taxes on imported goods, strict anti-dumping duties, etc.

By changing the size of tax rates, the state influences the ratio of accumulation and consumption funds (creating, for example, additional incentives for investment activity, maneuvering the level of indirect taxes) contributes to the development of competition in the domestic market (in particular, by reducing or abolishing customs duties) affects the price level (through rates of indirect taxes, customs duties, rates of other types of taxes).

Russia's membership in the WTO poses problems for the government, searching for sources of replenishment of revenue items in the budget in connection with the reduction of customs duties and tariffs and agreeing on Russia's obligations to some CIS countries with which customs unions or other trade agreements have already been concluded. By becoming a member of the WTO, Russia will consolidate the legal foundations of an open economy within the framework of the world economy. Accepting the rules of the WTO game, Russia must arrange business within the country so that domestic companies receive support from the state, can grow stronger and withstand international competition. The effect of opening the economy can be expected only if the internal social climate becomes an ally of this process and if all market actors get a chance to prove themselves in real market conditions, and not in greenhouse conditions.

Trade Policy Instrument and state regulation the internal market of goods, when it is interconnected with the world market, is the customs tariff. This is a set of customs duty rates applied to goods moving across the customs border. Russian Federation and systematized in accordance with the commodity nomenclature of foreign economic activity. The nomenclature of goods is determined by the Government of the Russian Federation on the basis of the systems of classification of goods adopted in international practice. The customs tariff applies to the import of goods into the customs territory of the Russian Federation and the export of goods from this territory.

The customs tariff acts as an instrument of trade policy and state regulation of the internal market of goods in its relationship with the world market. This is a set of rates of customs duties applied to goods transported across the customs border and systematized in accordance with the commodity nomenclature of foreign economic activity.

By levying customs duties on imports, which is a type of taxation, the importing state creates the preconditions for an increase in prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties when exporting goods, the state restrains the export of goods for which the demand within the exporting country is not met or their export is undesirable.

The impact of customs duties on the economy is ambiguous. In the short term, containment of imports contributes to the development or maintenance of national production. At the same time, the weakening of competition deprives production of long-term incentives for improvement and technical modernization. An industry for which tariff protection guarantees domestic sales at affordable prices falls into technical stagnation, gradually losing its ability to competitive struggle in foreign markets. As a result, the increase in the overall technical level of the national economy is also slowing down, as consumers purchase products that are outdated in terms of international level quality. In addition, by overpaying for products in a given industry, they include these costs in production costs, which leads to an increase in the general level of prices.

The customs duty performs three main functions (a) fiscal, i.e. the function of replenishing the revenue side of the state budget (applies to both import and export duties) (b) protectionist (defensive), designed to protect local producers from unwanted foreign competition ( typical for import duties) (c) balancing, introduced to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices (inherent in export duties).

However, customs duty is a special tax. It depends on the objectively substantiated level of domestic, import and export prices and serves as a tool for withdrawing the difference between these prices to the state's income.

Customs duties, like any internal taxes, have certain benefits. They are not individual and are determined by law. Completely exempt from duty

Customs duty is a tool for regulating foreign economic activity. Together with the internal tax system, import and export tariffs regulate indicators such as prices, profits and profitability of enterprises. The customs duty is paid by enterprises when moving any goods across the customs border of the Russian Federation, it is collected by the customs authorities before or at the time of acceptance of the customs declaration.

Funds from the collection of customs duties go to the federal budget and perform, like all other taxes, a fiscal function. In addition, customs duties are an instrument of tax regulation of foreign economic activity. Their use is designed to help protect the interests of national producers in the domestic market, to regulate the structure of exports and imports.

In the Russian Empire, the excise tax meant an indirect tax only on domestically produced items manufactured and sold by private individuals, levied on consumption itself. The excise system was closely linked to systems of state monopolies and customs taxation. Unlike modern systems Until 1917, excise taxes were not levied on imported goods in Russia - they were subject to customs duties. Excise tax was levied only on items manufactured and sold by private individuals.

Customs control in the Russian Empire was handled by three departments The Border Guard Corps ensured that no items were moved to one side or the other at all sections of the border, with the exception of permitted ones.The Department of Customs Duties of the Ministry of Finance carried out customs clearance and collection of customs duties and taxes. The Ministry of Internal Affairs affairs (general police) established special surveillance of internal trade in order to identify violations of customs legislation.

Secondary information about the state of the market includes data external and internal to the company that have undergone preliminary analytical processing, the goals of which may not coincide with the goals of the analysis. In this regard, additional procedures are carried out for the selection, ranking and compilation of secondary information in order to bring it to the required form. Among the main sources of external secondary information can be called reference publications on the market conditions, trends and problems of its development, state regulations (documents) that directly or indirectly affect the state of the market (standards for products, technology, protection environment special regulations on quotas, licensing, customs duties, etc.) reports on the production and economic activities of competing companies (for joint stock companies open type) advertising of competitors, etc. External secondary information also includes information from the virtual environment. The volume of telecommunication services in this area is growing every year. Sources of secondary marketing informationmost commonly used in Russian practice marketing researchare shown in Fig. 13.3.

When defining this policy and specifying it in relation to the set goals, a combination of various factors is taken into account, in particular, such as the provisions of the legislation of the host countries regarding the capital structure of subsidiaries and the mandatory participation of local capital in them, the procedure for the transfer of profits and the payment of dividends, the provisions of tax legislation in their own country and in the host countries, which determines the level and procedure for payment of income taxes on profits; trade and political regime (level of customs duties, import quotas) in the host countries and anti-dumping legislation requirements; restrictions on foreign licensing in these countries; degree of inflation in the host country's market and the possibility of devaluation of its currency, the level of prices in the home market of the host country, the degree of market monopolization, the level of competition and its form, etc.

FOREIGN TRADE DEFICIT - the excess of the passive part of the foreign trade balance of a country, which includes the import of goods of foreign origin for domestic consumption and processing with the aim of their subsequent export, over the active part, consisting of the export of goods produced, grown or mined in the country, as well as goods previously imported from - abroad and processed. V. d. negatively affects the economic situation of the country. For smoothing V.D. customs duties, quantitative import restrictions, budgetary financing of exports, etc. are used.

Specific types of internal customs duties continued to be levied on the borders of certain parts of the Russian Empire, the Livonian province (province), the Kingdom of Poland, and the Grand Duchy of Finland. The collection of internal customs duties was due to differences in the conditions of external customs and excise taxation in these territories in comparison with the main provinces of the Russian Empire. Internal customs duties on the borders of the Livonian province were abolished in the 80s. XVIII century, on the border of the Kingdom of Poland - in the early 50s. XIX century, along the Orenburg line - in 1858

Historically, indirect taxes originated in the slave state. Their development is due to the expansion of the state's activities and commodity-money relations. First, there are gate fees paid by the owner of the goods when entering the city where transactions were made. During the period of feudal fragmentation of states, internal customs duties levied by the feudal lord on goods that were imported, exported or transported through his territory spread. With the formation of a centralized state and a national market, they were replaced by external customs duties, excise taxes, and a state fiscal monopoly.

In addition to the general tax - yasak - the Tatars established various other taxes and duties. The Horde hardships and protores included, for example, tamga - internal customs duties (myt), yam - the obligation to provide carts to Tatar officials, the maintenance of the Tatar ambassador and his numerous retinue, and finally, the trips of the princes

The customs policy is a symbiosis of tax and price policy, restricting or expanding access to the domestic market for goods and services and encouraging or restraining the export and import of goods and services from the country. Thus, the customs policy largely predetermines the distribution processes not only between economic entities and the state, but also between economic entities, as well as industries and regions. The customs policy of Russia is currently largely dependent on the budgetary policy aimed at increasing the collection of customs duties and payments.

The internal aspects of the severity of taxation were hardly developed. P.V. Mikeladze wrote that in Western financial literature there are almost no works devoted to clarifying the distribution of the tax burden by social groups. Calculations of the severity of taxation were impossible for two main reasons, firstly, because of the unsatisfactory statistical material and, secondly, because of the lack of clarity of the process and the degree of shifting of individual taxes (as we wrote above). Therefore, in order to calculate the severity of taxation for certain groups of the population, financial science in most cases was limited to studying the distribution of indirect taxes, the severity of which was determined according to data from consumer budgets on the amount of consumption of goods levied by excise and customs duties.

Tax policy in Russia in the last years of Emperor Alexander III is largely associated with the name of I.A. Vyshnegradsky 1. During this period, coinciding with the strengthening of economic growth in the country, the main focus is on internal indirect taxes (excise) and import customs duties. The system of direct taxes during this period remained practically unchanged. The increase in direct tax revenues was solely due to economic growth.

Customs (according to the old - customs, from the Tatar word tamga - seal) duties refer to indirect taxes and represent a collection from goods, the collection of which is associated with the movement of goods across a line - across the state border, across the border of the region, across the city line and etc. Depending on whether this fee is levied when transporting goods across the external border or when moving it inside the state, customs duties are divided into external and internal.

CUSTOMS DUTY - government monetary fees (taxes) levied through customs offices on goods, valuables and property transported across the border of the country. Thus, goods imported, exported and transit are taxed. Its size is determined by customs tariffs, which contain lists of goods subject to taxation. In the customs tariff, goods are grouped according to the degree of processing (finished products, semi-finished products, raw materials) and by origin (industrial, agricultural, mineral resources, etc.). ). According to the methods of collection, they are distinguished by ad valorem (percentage of the price of goods) or in the form of fixed rates for a fixed unit of goods (pieces, weight, volume, length, etc.). This increases the price of imported goods, which allows the state to protect the domestic market, regulate the volume of imports and its structure. CUSTOMS DUTIES - additional fees charged on top of the customs duty. To T. s. includes the stamp duty levied upon acceptance of various declarations and issuance of receipts by the customs, the fee for the safety and storage of goods, the fee for the right to export goods from the customs warehouse, the fee for sealing, as well as for stamping postal parcels sanitary fees in the implementation of sanitary control licensing fees charged for

In the external market, multinational companies face specific problems of product prices with sliding, transfer, dumping prices and a shadow market. In Italy, a Gui handbag can cost 120, and in the US it can cost 240. Why Because shipping costs, customs duties, importers, wholesalers and retailers are added to the actual manufacturer's price. Depending on the value added and changes in exchange rates in the foreign market, the goods must be sold at a price 2-5 times higher than the manufacturer's price, so that the latter can receive the same profit as in the domestic market. At the same time, the company has to develop a specific pricing policy for each country.

PROHIBITIVE TARIFFS - high rates of import customs duties established in order to protect the domestic market from the import of certain foreign goods.

Reasons for the return of customs duties

IN modern world import and export procedures are carried out quite often. For each operation related to the movement of goods, the declarant must pay money in favor of the customs authorities.

Definition 1

Payers of customs payments are understood as entities (legal or individuals), which have the obligation to pay customs duties and taxes in connection with the movement of goods across the state border.

The customs duty on imported goods is calculated depending on the basis for calculating the customs duty.

The rates established for the export of goods are established at the level of the legislation of the Member States of the Union.

To correctly determine the tariff, it is very important to use the correct classification of the goods, correctly determine the country of origin and calculate the base.

The obligation to pay arises if:

goods move across the border Customs Union... This obligation arises in the event that it was imported foreign goods to the territory of the Customs Union,
if a given view goods are included in the list of goods subject to mandatory customs tax.

Refund of customs duties occurs in the event that they are subject to return. The necessary documents, together with the application, are submitted to the tax office, where the goods were declared. If the procedure was used in a centralized format, then an agreement is concluded with the application of the specified conditions. Reversal can be used no later than three years from the moment when the payment was collected.

The reasons why the declarant overpaid the amount of customs duties may be different, but not in all cases, the overpaid amount can be returned. Therefore, before preparing the documents, you need to understand which organizations you need to contact. In addition, a lot depends on the company itself. So, for example, in many companies that transport certain products through customs, it is customary to solve all difficulties at the time of the working process.

As a rule, it is known how much the organization transfers to the customs for the permanent transportation of the goods. These funds are called payments. However, by the end of the year, when summing up the results, management sometimes notices an overpayment. The reasons for this are completely different. For example, the customs authority does not agree with the number of scanned documents. In this case, we can conclude that the customs have re-qualified the cargo on their own. As a result, instead of the current customs duty, it was paid double. Another situation may arise when the customs did not agree with the declaration documents. The adjustment in this case occurred independently. As a result, the cost of payments increased.

The procedure for the return of customs duties

If the procedure for resolving the disputed situation was observed, but the customs authority refused to return payments, then the payer can go to court. The payer must:

apply to the courts,
write and submit a statement, which contains information that he wants to return the overpaid fee.
prove in court, if necessary, that he has paid an excessive amount.

According to article 122 Federal law the following types of documents are attached to the application:

an official paper that confirms that the transfer of advance transactions has passed,
papers that are indicated in part 4-7 of the current article (depending on the status of the person),
other documents that are provided by the person to confirm the validity of the return.

Application for the return of customs payments

By law, the customs authority is obliged to return the overpaid money that was paid when importing goods in the form of duties. If the controlling link independently discovered a payment above the specified amount, then within a month it is obliged to warn the payer about the revealed fact. Additionally, optional documents are attached that characterize the cost of reversing.

The payer submits a special application for the return of the fees that he paid. This form is approved by Order of the Federal Customs Service of Russia No. 2520, and the listed documents are attached to it. The term for consideration of such an application should not be more than one month from the moment when this application was submitted together with the documents.

To date, the analysis of disputes between payers and customs authorities drags on for a long time. This often happens due to refusals to refund overpaid customs duties. Lawyer services in this area are among the most demanded on the market legal services... So, in 2016, more than 300 thousand cases were considered on this issue, the amount for all these claims amounted to over 3.5 billion rubles. If we consider the outcome of disputes in percentage terms, then 94% of cases were resolved in favor of the payers.

Refund of customs duties is a rather complicated and controversial procedure. The customs authorities are a priori not interested in the return of funds to the payer. This is how long-term litigation arises, which quite strongly affects the economic component of the subject. The declarant, often, to defend his interests, asks for help from lawyers. In most cases, the court still takes the side of the declarant.

Domestic policy of the second half of the 40-50s is largely associated with the activities of Count PI Shuvalov, who actually became the head of the Elizabethan government. On his initiative, a reorientation of budget receipts from direct taxation to indirect taxation was carried out. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event in the field of customs policy was the liquidation customs restrictions inside the country. The Russian state, the political formation of which took place in the XV-XVI centuries, economically until the middle of the XVIII century. remained fragmented. In each region, freight and trade duties were levied. In addition to "myts", "perevozov", "mostovschina" and others, there were many other "petty fees" that greatly hampered domestic trade.

It was a very bold and progressive step. Suffice it to recall that in France, internal customs barriers were eliminated only as a result of the 1789-1799 revolution, and in Germany - only by the middle of the 19th century. Shuvalov's report, approved by the Senate, formed the basis of the highest Manifesto on December 20, 1753.

In addition to the enormous state benefits, this event brought considerable benefits to its initiator: he himself got the opportunity for more active commercial and industrial activities and, in addition, accepted rich gifts from the delighted merchants. The losses of the treasury from the abolition of internal customs duties were more than offset by an increase in duties on imported goods, which also served the interests of Russian merchants and industrialists.

In 1753-1754 internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the state borders, levied on all imported and exported goods at the port in the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should have been, according to Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which the calculation of the new collection was made.

In contrast to the "efimochnaya" duty, levied according to the tariff of 1731 in gold currency, the 13% duty was paid with Russian "current money", which made the work of customs officials extremely difficult. The inconsistency of this order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizaveta Petrovna; secondly, it did not include many imported goodsfirst appearing on russian market after 1731; third, the rates of duties were less and less in line with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of \u200b\u200bliberalizing foreign trade, did not correspond to the protectionist sentiments of Elizaveta Petrovna and her associates, their desire to provide systematic patronage to everything national.

Revision of the tariff in 1754-1757 a special commission established by the Senate was involved. She developed a system of duties similar in nature to the one established by the tariff of 1714. In many cases, the reference to customs duties in 1724 served as the basis for the appointment of salaries at the new tariff.According to the tariff of 1757, the amount of customs tax on imported factory products was established depending on development of their production in Russia. At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. The imported goods were subject to a 17.5-25% ad valorem rate (“efimochny” duty), as well as an “internal” duty, which was collected at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

The 1757 tariff turned out to be inconvenient in practical terms. Duties continued to be levied both in metallic currency and in “walking” money. The abundance and excessive detailing of the articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature has encouraged smuggling.

In order to combat smuggling, a border guard was established in 1754 as a special corps of troops guarding the border in Ukraine and Livonia. In the same year, customs patrolmen were installed at the state border. In order to interest the raiders in catching the smugglers, it was decided to give them a quarter of the confiscated goods.

The customs reform was crowned with success for the treasury: in 1753 the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of the formation of the all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports - from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where England was its leading partner. Mainly raw materials - hemp and flax, went to Europe, and to a lesser extent - Ural iron and linen. They bought mainly luxury goods, silk fabrics and broadcloth, jewelry, tea, coffee, wine, spices.

In general, the trade and economic policy of the administration of Empress Elizabeth was successful and, of course, favored the development of Russia. Here Elizaveta Petrovna achieved greater results than in domestic politics proper, where the confusion of powers continued, favoritism, corruption and bureaucracy flourished.

Topic 9. CUSTOMS BUSINESS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

Domestic policy of the second half of the 40-50s is largely associated with the activities of Count PI Shuvalov, who actually became the head of the Elizabethan government. On his initiative, a reorientation of budget receipts from direct taxation to indirect taxation was carried out. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event in the field of customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place in the XV-XVI centuries, economically until the middle of the XVIII century. remained fragmented. In each region, freight and trade duties were levied. In addition to "myts", "perevozov", "mostovschina" and others, there were many other "petty fees" that greatly hampered domestic trade.

In 1753-1754 internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the state borders, levied on all imported and exported goods at the port in the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should have been, according to Shuvalov, to compensate for the budget deficit due to the abolition of internal duties and fees). In 1754, a table of normal prices was published, on the basis of which the calculation of the new collection was made.

In contrast to the "efimochnaya" duty, levied in accordance with the tariff of 1731 in gold currency, the 13% duty was paid with Russian "current money", which made the work of customs officials extremely difficult. The inconsistency of this order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizaveta Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; third, the rates of duties were less and less in line with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of \u200b\u200bliberalizing foreign trade, did not correspond to the protectionist sentiments of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

Revision of the tariff in 1754-1757 a special commission established by the Senate was involved. She developed a system of duties similar in nature to the one established by the tariff of 1714. In many cases, the reference to customs duties in 1724 served as the basis for the appointment of salaries at the new tariff.According to the tariff of 1757, the amount of customs tax on imported factory products was established depending on development of their production in Russia. At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. The imported goods were subject to a 17.5-25% ad valorem rate (“efimochny” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

The customs reform was crowned with success for the treasury: in 1753 the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of the formation of the all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports - from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where Britain was its leading partner. Mainly raw materials - hemp and flax, went to Europe, and to a lesser extent - Ural iron and linen. Mostly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices were bought there.