The science of financial law
Maslii A.I. —
Regarding the Definition, Legal Nature and Purpose of Customs Duty
// Finance and Management.
– 2018. – № 2.
– P. 1 - 12.
DOI: 10.25136/2409-7802.2018.2.25755 URL: http://en. nbpublish.com/library_read_article.php?id=25755
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This research is devoted to existing academic approaches that offer definitions and describe purposes of 'customs duty' (including those that were formed in the pre-revolutionary period) as well as positions of scientists regading the legal nature of customs duty. The need to understand and systematize views on the matter is caused by the legal reforms that have been made recently as well as The Customs Code of the Eurasian Economic Union that came into effect on January 1, 2018 and made amendments to the previous process of legal regulation thereof. In the course of the research the author has used a combination of different methods that related to both overall and specific research methods. These methods combined have allowed to achieve the research objectives and obtain necessary results. Based on the results of the research, the author has made a number of conclusions that allowed to extend current concepts and views on the customs duty. The author proves that customs duty is not a payment for imported goods or payment for creation of such a right but also a payment for actions committed by a customs authority. The main conclusion of the research that brings forth the scientific novelty and rationale of the research is that customs duty payment cannot be viewed as a necessary condition for import of goods but should be regarded as a payment for release of goods in accordance with the customs procedure the payment is subject to. Based on the aforesaid conclusions, the author offers a definition of customs duty and suggests what changes should be made in applicable legislation.
customs, EAEU, customs border, importation fee, payment of customs duties, customs payments, tax and duty, import of goods, customs duty, CC of EAEU
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