Eng During last 365 days Approved articles: 2005,   Articles in work: 340 Declined articles: 797 
Library
Articles and journals | Tariffs | Payments | Your profile

Back to contents

Regarding the Definition, Legal Nature and Purpose of Customs Duty
Maslii Andrei Igorevich

PhD applicant at Saratov State Law Academy

410056, Russia, Saratovskaya oblast', g. Saratov, ul. Vol'skaya, 1

MasliyAI@mail.ru

 

 

Abstract.

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. 

Keywords: customs, EAEU, customs border, importation fee, payment of customs duties, customs payments, tax and duty, import of goods, customs duty, CC of EAEU

DOI:

10.25136/2409-7802.2018.2.25755

Article was received:

17-03-2018


Review date:

21-03-2018


Publish date:

25-03-2018


This article written in Russian. You can find full text of article in Russian here .

References
1.
Tamozhennoe delo slovar'-spravochnik / kollektiv avtorov. SPb.: Logos-SPb, 1994. S. 319.
2.
Berendts E.N. Russkoe finansovoe pravo (lektsii, chitannye v Imperatorskom uchilishche pravovedeniya). URL: http://avidreaders.ru/download/russkoe-finansovoe-pravo-lekcii-chitannye-v.html?f=pdf (data obrashcheniya: 10.03.2018).
3.
Lebedev V.A. Finansovoe pravo. URL: http://lib.lunn.ru/KP/Classiki/lebedev.pdf (data obrashcheniya: 10.03.2018).
4.
L'vov D.M. Kurs finansovogo prava. URL: http://avidreaders.ru/download/kurs-finansovogo-prava.html?f=pdf (data obrashcheniya: 10.03.2018).
5.
Ilovaiskii S.I. Uchebnik finansovogo prava. URL: http://avidreaders.ru/book/uchebnik-finansovogo-prava.html (data obrashcheniya: 10.03.2018).
6.
Nikitskii A.A. Osnovy finansovoi nauki i politiki. URL: http://avidreaders.ru/download/osnovy-finansovoy-nauki-i-politiki.html?f=pdf (data obrashcheniya: 10.03.2018).
7.
Tamozhennoe pravo: uchebnik / otv. red. O.Yu. Bakaeva. M.: NORMA, 2008. S. 292.
8.
Bakaeva O.Yu., Matvienko G.V. Tamozhennoe pravo Rossii: uchebnik / otv. red. N.I. Khimicheva. M.: Yurist'', 2004. S. 170-171.
9.
Yanzhul I.I. Osnovnye nachala finansovoi nauki: Uchenie o gosudarstvennykh dokhodakh. M.: Statut, 2002. S. 273.
10.
L'vov D.M. Kurs finansovogo prava. URL: http://avidreaders.ru/download/kurs-finansovogo-prava.html?f=pdf (data obrashcheniya: 10.03.2018).
11.
Yakubov T.A. Pravovaya priroda tamozhennoi poshliny // Nalogi. 2012. 6. S. 32.
12.
Gutarina O.V. K voprosu o tamozhennoi poshline i tamozhenno-tarifnom regulirovanii v svyazi s obrazovaniem Evraziiskogo ekonomicheskogo soyuza // Reformy i pravo. 2014. 4. S. 4.
13.
Ozerov I.Kh. Osnovy finansovoi nauki. Vypusk I. URL: http://avidreaders.ru/book/osnovy-finansovoy-nauki-vypusk-i.html (data obrashcheniya: 10.03.2018).
14.
Kozyrin A.N. Tamozhennaya poshlina. M.: Nalogovyi vestnik, 1998. S. 87.
15.
Kozyrin A.N. Pravovoe regulirovanie tamozhenno-tarifnogo mekhanizma: sravnitel'no-pravovoe issledovanie: avtoref. dis. ... d-ra yurid. nauk. M., 1994. S. 10.
16.
Byudzhetnyi kodeks Rossiiskoi Federatsii ot 31 iyulya 1998 g. 145-FZ (s izm. i dop. ot 02 iyunya 2016 g. 158-FZ) // Ros. gazeta. 1998. 153-154.
17.
Punkt 3 stat'i 18 Byudzhetnogo kodeksa Kyrgyzskoi Respubliki ot 16 maya 2016 g. 59. URL: http://cbd.minjust.gov.kg/act/view/ru-ru/111338 (data obrashcheniya: 10.03.2018).
18.
Podpunkt 1.12 punkta 1 stat'i 30 Byudzhetnogo kodeksa Respubliki Belarus' ot 16 iyulya 2008 g. 412-3. URL: http://kodeksy.by/byudzhetnyy-kodeks (data obrashcheniya: 10.03.2018).
19.
Podpunkt 25 punkta 1 stat'i 49 Byudzhetnogo kodeksa Respubliki Kazakhstan ot 04 dekabrya 2007 g. 95-IV. URL: http://adilet.zan.kz/rus/docs/K080000095_ (data obrashcheniya: 10.03.2018).
20.
Podpunkt z punkta 2 stat'i 17 Zakona Respubliki Armeniya ot 24 iyunya 1997 g. O byudzhetnoi sisteme Respubliki Armeniya. URL: http://base.spinform.ru/show_doc.fwx?rgn=3052 (data obrashcheniya: 10.03.2018).
21.
Panskov V.G., Fedotkin V.V. Tamozhennoe regulirovanie vneshnetorgovoi deyatel'nosti v Rossii v usloviyakh Tamozhennogo soyuza v ramkakh EvrAzES / V.G. Panskov, V.V. Fedotkin. SPb.: Intermediya, 2014. S. 301.
22.
Kozyrin A.N. Pravovoe regulirovanie tamozhenno-tarifnogo mekhanizma: sravnitel'no-pravovoe issledovanie: avtoref. dis. ... d-ra yurid. nauk. M., 1994. S. 10.
23.
Khalipov S.V. Tamozhennoe pravo: uchebnik. 2-e izd., pererab. i dop. M.: Zertsalo, 2005. S. 209.
24.
Baranov V.D. Osnovy pravovogo regulirovaniya vneshnetorgovoi deyatel'nosti Rossii: uchebnoe posobie. M.: RAGS, 2009. S. 141.
25.
Tsindeliani I.A. Finansovoe pravo. 3-e izdanie. Uchebnik dlya bakalavrov. M.: Prospekt, 2016. S. 195.
26.
Troshkina T.N. Finansovo-pravovye instrumenty v sisteme gosudarstvennogo regulirovaniya vneshnetorgovoi deyatel'nosti // Reformy i pravo. 2014. 4. S. 59.
27.
Cherlenyak R.N. Problemy opredeleniya pravovoi prirody tamozhennoi poshliny // Yurist. 2012. 22. S. 40.
28.
Barulin S.V., Barulina E.V. Paradoksy rossiiskoi sistemy nalogooblozheniya // Finansy i kredit. 2012. 12. S. 4.
29.
Tsidilina I.A Administrirovanie tamozhennykh platezhei kak napravlenie finansovoi deyatel'nosti gosudarstva (finansovo-pravovoi aspekt): monografiya. M., 2016. S. 26.
30.
Yakubov T.A. Pravovaya priroda tamozhennoi poshliny // Nalogi. 2012. 6. S. 33; Bakaeva O.Yu. Tamozhennye fiskal'nye dokhody: pravovoe regulirovanie: monografiya. M.: Statut, 2005. S. 72.
31.
Bakaeva O.Yu., Matvienko G.V. Tamozhennoe pravo Rossii: uchebnik / otv. red. N.I. Khimicheva. M.: Yurist'', 2004. S. 171.
32.
Artemov N.M. Ponyatie i yuridicheskaya priroda tamozhennoi poshliny // Vestnik Universiteta imeni O.E. Kutafina. 2016. 6. S. 90; Belousov S.N., Demidov D.G., Mishal'chenko Yu.V. Ovchinnikov V.A., Shipilov Yu.G. Tamozhennoe pravo Tamozhennogo soyuza: uchebnoe posobie / pod red. S.Yu. Kashkina. SPb.: SZI RANKhiGS, 2012. S. 199; Bakaeva O.Yu., Matvienko G.V. Tamozhennoe pravo Rossii: uchebnik / otv. red. N.I. Khimicheva. M.: Yurist'', 2004. S. 171.
33.
Artemov N.M. Ponyatie i yuridicheskaya priroda tamozhennoi poshliny // Vestnik Universiteta imeni O.E. Kutafina. 2016. 6. S. 92-98.
34.
Tamozhennyi kodeks Rossiiskoi Federatsii ot 18 iyunya 1993 g. 5221-1 // Ros. gazeta. 1993. 138.
35.
Tamozhennyi kodeks Rossiiskoi Federatsii ot 28 maya 2003 g. 61-FZ // Ros. gazeta. 2003. 106.
36.
Panskov V.G., Fedotkin V.V. Tamozhennoe regulirovanie vneshnetorgovoi deyatel'nosti v Rossii v usloviyakh Tamozhennogo soyuza v ramkakh EvrAzES / V.G. Panskov, V.V. Fedotkin: SPb.: Intermediya, 2014. S. 103; Timoshenko I.V Tamozhennoe pravo Rossii: uchebnik. SPb.: Yurid. tsentr Press, 2006. S. 43.
37.
Zubach A.V. Instituty administrativnogo i tamozhennogo prava, reguliruyushchie deyatel'nost' tamozhennykh organov: uchebnik. SPb.: Troitskii most, 2012. S. 54.
38.
Khodskii L.V. Gosudarstvennoe khozyaistvo i finansovaya nauka. osnovnye printsipy i osobennosti gosudarstvennogo khozyaistva i klassifikatsiya gosudarstvennykh dokhodov. Finansovoe pravo Rossii // SPS Konsul'tantPlyus.
39.
Gravina A.A. i dr. Tamozhennoe pravo: uchebnik / otv. red. A.F. Nozdracheva. M.: Volters Kluver, 2007, S. 29.
40.
Berendts E.N. Russkoe finansovoe pravo (lektsii, chitannye v Imperatorskom uchilishche pravovedeniya). URL: http://avidreaders.ru/download/russkoe-finansovoe-pravo-lekcii-chitannye-v.html?f=pdf (data obrashcheniya: 10.03.2018).
41.
Bakaeva O.Yu., Matvienko G.V. Tamozhennoe pravo Rossii: uchebnik / otv. red. N.I. Khimicheva. M.: Yurist'', 2004. S. 168.
42.
Zakon Rossiiskoi Federatsii ot 01 aprelya 1993 g. 4730-1 O Gosudarstvennoi granitse Rossiiskoi Federatsii // Ros. gazeta. 1993. 84.
43.
Postanovlenie Pravitel'stva RF ot 13 avgusta 2016 g. 792 O poryadke osushchestvleniya gosudarstvennogo karantinnogo fitosanitarnogo kontrolya (nadzora) v punktakh propuska cherez gosudarstvennuyu granitsu Rossiiskoi Federatsii (s izm. i dop. ot 12 noyabrya 2016 g. 1154) // Sobranie zakonodatel'stva RF. 2016., 35. St. 5321.
44.
Kozyrin A.N. Tamozhennye rezhimy: M.: Statut, 2000. S. 7.
45.
Tamozhennye protsedury: tamozhennogo sklada (stat'ya 156 TK EAES); pererabotki na tamozhennoi territorii (stat'ya 164 TK EAES); pererabotki vne tamozhennoi territorii (stat'ya 177 TK EAES) i t.d.
46.
Kozyrin A.N. Tamozhennye rezhimy: M.: Statut, 2000. S. 20.