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1.1. The HISTORICAL ANALYSIS of FORMATION of CUSTOMS BODIES

Origin of customs business, according to historians, concerns an extreme antiquity. In territory of our country it occurred in Il-III centuries BC Anyway, in ancient Russia levied is washed - the duty on transportation of the goods through external or internal outposts, for rent of the trading areas, etc.

The collector of duties was called "mytnikom" or "mytnikom", and a collection place is washed - "mytninoj" or "mytnitsej".1 it is necessary to tell, that customs business during those far times was carried out off and on, incidentally, showing additional, by-product external and state internal policy. According to K.Lodyzhenskogo, it was distinguished by mainly private-law character [5 [6] when the economy has reached such level of development when there is a division of labour in the countries in interstate scale. Labour productivity growth leads to occurrence of surpluses of the made. On this basis there is an exchange of the goods, and then and purchase and sale. Objectively there are also certain gathering for transportation and journey on territory, for a sale place etc. But it yet there were no custom charges, and only the tax which went on replenishment of treasury of a city or the state, that is represented fiscal gathering.

The payment guaranteeing safety of the transported goods on state territory was closer to custom charges. Here we observe communication of customs business with the finance.

State development has led to creation of its institutes, administration, army, police. In this connection the requirement for means for their maintenance has increased. Tax organs were engaged in treasury replenishment.

In III century BC in the Tariff city in present Andalusia, in a province Cadiz, in the south of Spain where Carthago at that time dominated, the table in which the name of the goods was brought, its measures of measurement for the first time has been constituted and the size of the duty (gathering) for its transportation through Gibraltar - sky passage is specified. The table (inventory) systematised an order and size of the duty and has been named under the city name - the tariff. Tariff rates annually increased or decreased taking into account an economic conjuncture.

The ancient states, skilfully using a scale of charges, adapted it for the requirements and filled up porridge. Practically about 80 % of receipts in treasury followed account of the customs duties which had objective character and demanded the regular account.

Customs business was in a close connection with a socioeconomic system of the state dominating in the concrete period. In V century the subsistence economy passes in the monetary. Money - economic activities ultimate goal. The customs policy during this period was on guard of moneymaking.

In connection with invasion the tataro-Mongol in 123 6-1242г. Trade fades, there comes economy disorder. And only after centuries there are sprouts of the new. During this period there is a new duty - тамга1. From a word "tamga" the verb "tamzhit" has been formed, i.e. to impose tax on the goods, and a place where the goods "tamzhili", began to be called as customs, and sluzhivyj the person became on - vatsja tamozhnikom or the customs officer [7 [8].

Transformation of customs business into the tool of regulation of barter is traced in VII-XI centuries. During this period customs officers had the high status in the states. Among city officials the customs officer took the third place after the count and the mayor, the treasurer - the fourth. And if the count and the mayor were appointed, customs officers and the treasurer were selected from among citizens of a city and as were released. They reported to citizens of all city, their legal status was defined by democratic institutes.

In the subsequent, throughout many centuries local authorities and governors of the states aspired to underline unselfishness and impartiality of customs officers.

In process of formation of the Russian centralised state and development of its economy the customs protection which primary goal was gathering of duties and replenishment of the state treasury became stronger. In XVII century of customs were available in all cities (as well as now) and places, and in their big cities was a little (and today we have the same). So, for example, in Moscow were available the Big customs, pomernaja a log hut in which duties from wood were paid, fire wood, cattle.

In the end of XVI - the beginning of XVII century in Russia has developed two ways of completion of customs and, accordingly, gathering of duties. The first, so-called "true" when representatives of merchant class were involved in performance of duties at customs, posadskie people and district peasants. They, as a matter of fact, left a duty. This service was gratuitous, «on belief», in communication, with what officials of customs took the oath [9].

Customs heads were selected for one year. At large customs "companions", that is assistants to a head were appointed also. The largest customs were headed by representatives of merchant class. Appointment customs heads was made out by the imperial decree. Proceeding from results of work of customs following the results of a year if the sums of duties exceeded earlier planned size, customs heads were encouraged. Awards, and it were, as a rule, costly presents, were handed over in the presence of the tsar. The second way of management of customs and gathering of duties - delivery of customs on a payoff. The essence of this way consisted that the interested person brought in the state treasury, the determinate sum of money, not smaller, than average gathering of the customs duties on the last year, and all that arrived over norm - collected to own advantage.

Many customs were in the beginning of XVII century on a payoff: in Kursk, Belgorod, the Eagle, Ryazan, etc. On "belief" there were the customs located in Tver, Perm Great, Vyatka, Salt Kamsky and some other

The organizational structure of customs differed simplicity and uniformity.

In states of customs were available tselovalniki. Their number, depending on importance of customs, fluctuated from 10 to 20 persons. On these posts people and chernososhnye peasants were involved sluzhivye. TSelovalnikov the same as also customs goals, people and district peasants selected posadskie. Election in customs of other province thus practised. After elections "Choice" - the document on election which was signed by all participating in this action was constituted. It enhanced the responsibility the elite and allocated with their rights to operate on behalf of that part of the population which has nominated them to an office the customs officer. TSelovalniki the same as also heads, took the oath, but as the researcher of customs business V.N.Zaharov, at presence voevody, which marks, having received the corresponding reading and writing from Moscow, gave the order on the regular election to customs [10].

The estimation of the goods and gathering of duties entered into duties tselovalnikov. At customs one of tselovalnikov was appointed the senior, it in combination was larechnym (laryoshnym). Larechnyj tselovalnik actually carried out a role of the treasurer. Were available "walking" and guard tselovalniki. They, as a rule, went for gathering of duties to trading places and protected a customs log hut. TSelovalniki were replaced annually.

Except tselovalnikov, at customs were podjachie. They led customs books, made various other papers and received the salary at the expense of gathering with «writing money». In customs staff there were also stokers, watchmen, delivery men, etc.

In Russia in XVII century yet there were no centralised controls customs. It has started to develop only by the end of century. V.N.Zaharov notices, that management of customs was meted between Quarters: the Digit Order, the Order of the Big arrival, the Siberian Order and the Order of the Kazan palace. The important role in management belonged to the Big treasury. These bodies according to the existing legislation issued for subordinates it of cities orders and orders.

In management participated and voevody. The duty was assigned To them not only to choose and appoint customs officers, but also, the main thing to carry out the general supervision of activity of customs without the intervention right in gathering of duties.

To the middle of XVII century customs heads reported before voevodoj about the financial activity. Because voevoda possessed the real police and military power, position of customs officers depended on it. It generated abusings from the party voevod which sometimes incurred gathering of duties, and sometimes started a hand in a customs chest. Operating customs voevody, created the «voevodskuju a mandative log hut».

In last quarter of XVII century control functions behind activity of customs gradually pass to the customs heads selected posadskim the world. Documents of that time testify, that voevodam it was forbidden to "know" customs goals and tselovalnikov, and the duty to look behind actions of customs officers was assigned on posadskih zemskih heads.

To the beginning of XVIII century the customs system in the Russian state met requirements of foreign trade and the decision of problems of a tax policy. There was a centralised body in which custom charges and other incomes - the Order of the Big treasury arrived. In trading cities there were various structures of customs. In Moscow there were some customs bodies: the Big customs (made out the goods of foreign merchants), Mytnaja a log hut in which there was a customs registration of cattle, hay, etc.

The important feature of customs service was that it carried out only fiscal problems. All money resources arrived in the Big treasury while in the western countries the customs income partially remained in local governments and was used on development of cities and shopping centres.

Experience of development of customs business in Russia shows, that duties in the broad sense of the word only then were customs when they have been connected with manufacture of the goods, with industry development that is when national economy controlling instrument worked.

As is known, the customs duties are the major means of a customs-tariff policy, these are the gathering levied by the state from owners of the goods, brought from abroad, taken out abroad and the following through the country transit.

The establishment of the customs duties pursued two aims: economic (protection of the domestic industry) and financial (fiscal), connected with replenishment of the state treasury.

In 1715 the Kommerts-board [11] has been created. It is possible to judge its structure and problems from P.M.Apraksin's operating board note in which 6 points from 15 are devoted the customs policy and increase in duties.

It was supposed to include in board structure of four noblemen and 16 representatives from merchant class. Branches of board (office) were planned to be opened in Revel, Riga, Pskov, Narva, Arkhangelsk and Astrakhan.

The board has been completed at the expense of representatives of Russian nobility, customs employees and foreigners. On January, 31st, 1724 the instruction in which board functions are stated has been approved. Along with questions of the organisation of trade in it the order of custom charges and establishment of institute of customs attendants was provided. Under regulations of Kommerts-board of 1719 its conducting was come under by lawsuits of the merchants, concerning customs (an unloading and loading of the goods, their storage, utajka from examination etc.) And the other affairs concerning activity of merchant class. Hence, the basic circle of the questions concentrated in board, concerned foreign trade and customs business. In the specified regulations states of customs and a circle of posts are defined. At the head of customs there were directors from noblemen. From the same estate vice-directors, commissioners of customs, obertsolnery and other officials were appointed. In customs there were the inspector, ambarnye controllers, stempelmejstery, vagmejstery, dosmotrshchiki.

Along with usual employment, in customs competitions appeared also. It allowed to select the most competent people having an operational experience in trade. So on the competition declared in the beginning of 1725 the Clod - by merts-board, has arrived more than 200 statements. Among them the majority was from inhabitants of Moscow - 66, Petersburg - 21, Novgorod - 16, Vologda - 12. 180 persons who have handed in the statements, were posadskimi the people having experience of own auctions, and also customs activity as elective attendants.

In first half XVIII centuries in Russia attendants in internal customs there were elective posadskie people, boundary and port customs were completed with paid workers. The salary was paid from collected «by an example port from payment rouble on 4 copecks from all duties efimochnyh [12]» and internal.

At the same time in port customs only posts of directors and oberinspektorov were displaced with noblemen, others were completed with representatives of merchant class, podjachih children and even peasants. As an example the Petersburg port customs can serve. In 1736 into class structure of attendants entered: noblemen - 1 person, merchants - 54, bureaucrats and podjachie children—11, children it is sacred - and clergymen-11, palace attendants and retired soldiers - 6, foreigners - 11, soldiers - 16, sailors - 56, peasants — 2, others - 21 persons. The analysis of the presented structure of customs shows, that more than 30 % in customs merchants constituted, the considerable share falls on soldiers and sailors.

Thus, in XVIII century before cancellation of internal customs (1753) existed two ways of completion of their structure attendants: at the expense of the feudal service basically urban population and on hiring in port and boundary customs. It is characteristic, that the leading group of attendants was constituted by merchants, that is the people prepared in commercial business. In connection with cancellation of internal customs basically completion of customs

It was carried out on hiring.

On September, 8th, 1802 the Highest manifesto on establishment of the ministries has been accepted. Customs offices remained as a part of the commerce Ministry.

On June, 25th, 1811 the manifesto on new establishment of the ministry is signed. The structure of the Ministry of Finance included foreign trade Department. It consisted of two branches: external relations and customs which knew the affairs concerning management of customs.

The wide range of duties was assigned to customs branch. To it was made to run business in which contained: «data on a condition of customs districts, customs and outposts on all state; urgent sheets about the coming and departing ships, about the brought and released goods, from them collected; the meeting of general and private cards of boundary and coastal places on all customs line, with a designation of the big and small roads, both nowadays existing, and the closed, boundary rivers and water communications, is equal also the sea coast, convenient vessels to a haven and an unloading of the goods; supervision over serviceability and fidelity of fiscal gathering; affairs on confiscation and sale of the goods; affairs about definition and dismissal of officials, attendants and brokers, about the award and their manufacture; affairs investigatory under complaints and denunciations about a post crime; management of printing house for printing, trade kinds and so forth» 1.

«On October, 26th, 1864 Vysochajshe the opinion of the State council has been approved - the foreign trade Department has been renamed in Depar - tament custom charges».

Creation of similar structure of customs department as a part of the Ministry of Finance was dictated by requirement of the further perfection of state bodies of Russian empire, growth [13 [14]

National economies and its foreign economic relations.

To department of custom charges, except customs, guards submitted Boundary and Korchemnaja.

About growth of quantity of customs offices in Russia in the second half of the century representation the following information if in 1856 of customs districts was 9 in 1881 10, and in 1894 already 12 gives. Customs accordingly on years was: 70; 84; 95; customs outposts - 51; 55; 64; transitive points and posts - 9; 53; 71; customs sites it has been formed in 1894 - 7.

In total customs offices in 1856 was 139, in 1881 202, and in 1894 already 237.

In the end of XIX century in Russia was available eleven boundary districts:

St.-Petersburg (31 customs office), Vilensky (28), Warsaw (34), Radom (29), Radzivilovsky (19), Southern (22), Kutaisi (27), Baku (24), Zakaspijsky (15), Turkestani (16), Semipalatinsk (14).

Besides, were available main skladochnye customs of the central submission: St.-Petersburg port, Moscow, Warsaw, Odessa.

The system which has developed in XIX century of customs offices has received fastening in Customs regulations 1857 g. In this document it was defined, that struggle against contraband is assigned to Boundary guards which simultaneously carried out duties of quarantine supervision at coast of Black sea. In the charter requirements to customs officers and, in particular, to such category of workers, as chiefs of customs districts, managing directors and members of customs have been stated. The persons who were not serving earlier in customs could not be appointed to the specified posts. Moved ahead on service and displaced higher posts only capable, deserved trust

Customs officers.

According to the charter the constant attention was given to selection of shots, their vocational training and moral qualities. The set in customs was authorised by the town governor, and orders on appointment to the post affirmed Department of custom charges.

As a whole shots of customs officers were completed from among the noblemen having higher education or an average special.

On a post dosmotrshchikov the persons earlier serving in army or Boundary guards were accepted.

C customs officers spent constant educational work, traditions and customs were widely propagandised. Formation of fidelity to the state and the emperor were on the first place. This work actively joined clerics.

In customs regulations of 1857 it was spoken about necessity of the polite and cultural reference with passing persons. «Trading and other rank people are obliged to behave in customs politely and decently, and customs officials are offered to manage under the strict responsibility... In the polite and decent image, delivering with courtesy to all to whom it is necessary, the necessary data and manuals, not causing not only any oppressions, but below the slightest insult under fear of punishment» (item 274). And further: «Anybody from customs officials, is equal officers and the bottom ranks of Boundary guards, has not the right to punish corporally smugglers and somebody from the persons who are not belonging to customs department» (item 275).

The legislation provided protection of customs officers for resistance by violence, for the insult or insult a word and actions according to the Penal code. For default of customs instructions the fine from 25 to 100 rbl. was imposed by silver.

Feature of management of customs consisted in granting to their managing director of full independence. «Any heads, - speak - an elk in Customs regulations of 1857, - neither civil, nor military does not enter into any direct orders by a customs part». At the same time local chiefs and officials have been obliged to assist under the first requirement of customs officers.

Such autonomy, on the one hand, allowed to be independent and underlined, that customs bodies - bodies state, with another, generated corruption and bureaucratism.

Visited Russia in 30th years of XIX century the French subject baron de Kjustin writes, that in the name of Russian customs officers he has met not that other, as a bureaucratic machinery. «The abundance insignificant, - is written by him, - absolutely excessive safety measures at customs inspection does necessary presence of infinite any set of officials. Each of them performs the work with such pedantry, ritorizmom and arrogance which have only one purpose - to give known importance even to the smallest official. He does not dare to utter a superfluous word, but is clearly felt, that it is full of consciousness of the greatness.« Respect for me! I a part of great state machinery! » . And meanwhile these particles of a machinery of government which are blindly carrying out another's will, are similar only to hour castors. In Russia they are called as people. I was covered positively by a shiver when I looked on these automatic machines: how many unnatural in the person transformed into the callous car. If in the countries where there is an abundance of cars, even the tree and metal seem animated under oppression of despotism, on the contrary, people seem created of a tree. Involuntarily you wonder, that by it to do with absolutely excessive reason for them, and at once you feel suppressed when you will think, how many it is necessary forces and violence to transform live people in inanimate automatic machines. In Russia I felt compassion to people as in England was careful of cars. So these creations of hands human had no only a word whereas here it was absolutely excessive for the live cars created by the state. These animated cars were, however, exclusively, to excessive sweetness, are polite. It was visible, that they from a cradle were accustomed to courtesy as the soldier since the childhood is accustomed to weapon carrying. But what price these displays of refined politeness when they are carried out by order of, from slavish fear before the heads »1 can have.

It is necessary to notice, that in the social relation workers of customs differed both the position, and payment. On posts operating the noblemen having class ranks and ranks were customs, its assistants, officials of all ranks, as a rule. Representatives of a reigning surname and their confidants served in Department of custom charges. At completion of customs, as well as boundary guards, the attention to an origin and a nationality was paid. The preference was given to Russian.

The customs officers who had class ranks, lived much better. It is enough to tell, that the managing director received in 10 times more, than dosmotrshchik. So, in 1861 operating Irkutsk customs received 571 rbl. a year, and the most younger writing official - 71, dosmotrshchik - 42 rbl. Cossacks, except a state contentment, received: the corporal - 4 rbl. 30 copeck, rja -

L

dovye - 2 rbl. 15 copeck

Considerable interest represents the letter of the brother And. P.Chekhov - Alexander, written to 1885: «the Future, the truth, at me is very brilliant. In 45 years besporochnoj services I can receive pension, but its sizes will be that, that if on this money to feed the grammar-school boy he for the second month zahudaet and will prefer to eat on own pennies sausage. By calculation and the inquiries induced by me, it appears, that I will receive pension not [15 [16] before 75 years old when the heads and years will transform me into a sandbox for zasypki especially important papers» 1.

Within XIX century there was answering, basically, to economy and trade development a customs protection of Russia which on the legal maintenance and professional level did not lag behind the West. Thus, the structure of customs and completion by shots were improved. However though on service in customs competent people also were typed, but in the state there was no educational institution where professional customs officers would prepare.

In days of the foreign military intervention developed in the country and civil war customs bodies and establishments of Russia continued to carry out the functional duties according to instructions of bodies of the Soviet power in the centre and on places.

It was promoted by revolutionary processes, transition to the party of revolution of a considerable part of boundary protection, bolshevizatsija armies and democratisation of customs protection.

Still on September, 1st, 1917 1 congress of customs employees has proclaimed the slogan: «Our union the non-party». After October of the Central Committee of trade unions of customs employees and the local organisations of a steel on a platform of the Soviet power. [17 [18]

The new stage in activity of customs has been connected with acceptance of decree CHK from April, 22nd, 1918 about nationalisation of foreign trade [19]. According to the decree, commercial transactions with the foreign states and with the separate enterprises abroad were carried out by representatives Council - skoj the power on behalf of the Russian Republic.

Besides these bodies, all transactions abroad were forbidden. The announcement of foreign trade in monopoly of the Soviet state has demanded revision of acts for customs business.

By decree SNK published on June, 29th, 1918 Department of custom charges it was renamed into Central administrative board of the customs control (GUTK) which passed in submission of the National commissariat of trade and the industry, and the new maintenance of activity of the Soviet customs [20] was fixed.

Analyzing work of customs system in days of civil war, it is necessary to notice, that its activity was influenced by a policy of military communism. L.B.Krasin wrote, that: «Customs protection in the general system of foreign trade took only subordinated place. There was at us even time, in military communism when we more or have less absolutely refused customs protection, and have approached even closely to abolition of customs department. There was even a project about transformation of the Moscow customs into national baths» 1.

Many customs offices were reduced also, the control system was broken, qualified personnel left customs. And it is explainable. The aspiration to barter in the country has led to that GUTK has been renamed into a department as a part of Material management of the Narcofloor-mat of trade and the industry.

The order of the National commissariat of foreign trade (HKBT) from December, 24th, 1921 № 133 had been founded the Customs. In January, 1922 have been developed «Position about the Customs» and «management States». On March, 31st, 1922 CHK RSFSR has approved «Position about local customs offices, about districts, customs and customs posts». The Instruction about the rights and duties of customs employees »(the Appendix 1 See) has been developed«.

In total during this period the Main Customs (GTU) has consolidated 283 customs offices (134 customs and 149 customs posts) a part 8 customs districts: Petrograd; Western; the Ukrainian language; Transcaucasian; Turkestani; Semipalatinsk; Siberian; Дальневосточный2.

After the statement of the Soviet tariff decree CHK RSFSR from February, 23rd, 1922, have been founded customs-tariff committee (TTK). According to the decree it operated by working out of the questions brought by the Customs on application of tariffs to the goods; consideration of complaints to decisions of the Customs concerning tariff application; a summer residence of the conclusions under all projects of laws, commercial treaties and the conventions concerning customs-tariff business.

TTK was soveshchatelno-coordination body. Its main problems - not executive activity, and the coordination and development of the general concept of a customs-tariff policy. TTK was not competent to publish normative acts independently. Its decisions demanded the statement in the management supreme bodies.

On December, 14th, 1924 the Presidium of the Central Electoral Committee of the USSR has approved the Customs regulations of the USSR which have was first kodifitsirovannym the certificate on customs business.

The customs regulations provided possibility of creation of branches GTU in union republics. Such branches were founded by order ITKBT on representation of representatives HKBT at CHK allied res - [21 [22] [23]

zo

Publics. Branches GTU were created by a federal principle. Borders of activity of branch coincided with union republic territory.

Direct management of customs offices on places carried out regional customs the inspector. Inspectors carried out the general management of activity of customs offices of the area, supervision and the control over exact execution of instructions by all of them, orders, decisions, orders and other 1.

The Customs regulations which have replaced in 1928 of the USSR the new Customs code have not brought considerable changes in the Customs organisation, but in more details, than the Charter, established competence GTU. The tendency of development of customs business in the USSR consisted then in gradual simplification of system of customs bodies, and the Customs code of 1928 did not provide creation in territory of the USSR of regional Customs.

During the period with 1929 on 1932 of more and more distinct there is a tendency of refusal of economic model of management, transition to administrative regulation of public relations was designated. This process has mentioned also foreign trade activities, including the organisation of customs business.

The attack of fascist Germany to the USSR has caused a serious damage to customs system. 24 customs located on the western borders, have appeared the grasped Hitlerites. Buildings of customs in the majority have been destroyed. In the first fights many customs officers were lost.

C the war beginning to customs assigned new problems, basically the admission of the cargoes arriving in the area of the International Red cross. The quantity of the diplomatic cargoes arriving from abroad continued to grow. And if in the first year of war these cargoes arrived in small amounts, that, since 1945, they went a mass stream, that nakladyva -

lo on staff of customs additional loading.

Constant care of customs officers was struggle against attempts of illegal transportation of the goods. It demanded from customs officers of high professionalism and vigilance.

Small number of staff, it neobuchennost affected quality of work on struggle against contraband. However and in the conditions of war the illicit craft was barred by customs officers and frontier guards.

It is necessary to notice, that on a share of customs in 1944 4204 detentions, or over 70 % were necessary. From them of 85 % at import and 15 % at export.

Thus, war has left a special mark on activity of customs bodies. It has exposed shortcomings of a professional training and has demanded acceptance of emergency measures on reorganisation of all activity of customs departments.

Defeat of Hitlerite Germany has opened ample opportunities for restoration of customs on the western borders and as a whole for strengthening of customs system.

Legal regulation of customs relations was in the sixties carried out according to positions of the new Customs code of the USSR accepted on May, 5th, 1964 by which three main tasks of customs offices were provided: control of observance of the state monopoly of foreign trade; fulfilment of customs operations and struggle against infringements of customs rules and contraband. By the moment of acceptance of the Customs code 1964г. Essential changes were undergone by structure most GTU. It consisted of departments: operativnoinspektorskogo, on struggle against contraband, the customs right and international contacts, shots, financing, book keeping and the control [24].

Management of customs business was assigned to the Ministry of Foreign Trade (MVT) the USSR through GTU which was a part of machinery of state in management sphere the customs control.

The customs system consisted of the central customs bodies and local customs offices. In the code the order of subordination, the reporting of customs offices, their functions, interaction of customs officers with frontier troops has been accurately defined. Recognising that customs bodies spoke on behalf a state name, they were and are allocated by the state signs and symbols (a flag of customs offices, an emblem).

The new, most radical stage of reform of system of customs bodies has begun in 1986 on February, 12th, 1986 GTU MVT has been transformed to Central administrative board of the state customs control at Ministerial council (GUGTK at Ministerial council of the USSR). Hence, GUGTK it was founded as independent state body and has got the status of allied department. Control system reorganisation by customs business as for the first time for all history of the Soviet state the customs service becomes independent has begun with this moment. This stage of development has a number of specific features.

First, with 1986 on 1989 of in spite of the fact that the customs service became independent branch of the government, functions of customs bodies practically have not changed. Still the main task in activity of customs there was a control over observance of a principle of the state monopoly of foreign trade. During this period there is an organisation-legal development of system of customs bodies. The legal aspect of this development consisted mainly in acceptance of some the normative acts defining a legal status and an order of activity of bodies of customs system.

Secondly, and after 1989 when transition to new forms of management by foreign trade and functions of customs bodies of a steel was carried out

Gradually to change, owing to not enough radical reform of the internal economy, the created new controlling instrument of foreign economic relations in practice yet has not started to operate. Therefore and new, already legally fixed, functions of customs bodies had in many respects declarative character, in particular the functions connected with institute of customs-tariff regulation.

Thirdly, there was no legislative base for control system reorganisation by customs business. The customs code of 1964 has ceased to correspond to existing realities, even began to contradict the accepted subordinate legislation. It turned out, that development of customs business up to acceptance in 1991 of the new Customs code and the Law of the USSR on custom duties was defined by the subordinate legislation - decisions of Ministerial council of the USSR, other certificates of the ministries and departments.

In new conditions after August, 1991 in connection with realisation of economic transformations the place and a role of customs bodies in system of the government of Russia essentially change.

On October, 25th, 1991 the customs service of Russia has been formed. In the decree of the President of the Russian Federation it was spoken: «With a view of maintenance of an economic basis of the sovereignty and state security of the Russian Federation to form the State customs committee (further - the State Customs Committee) RSFSR». In December, 1991 the country Government has approved Position about the State Customs Committee of the Russian Federation, its Central office [25] has been formed.

Complexity of work consisted that in connection with disintegration of the USSR Russia managed 20 % of operating customs whereas the goods turnover share in foreign trade exceeded 50 %. In these conditions of the State Customs Committee of Russia has developed the program of development of customs bodies which has been approved by the government. The program provided creation of a network of customs offices in the country and on its borders, a computerisation of customs offices, retraining and improvement of professional skill of employees, the decision of social questions of workers customs органов1.

Calculated on some years, the program assumed creation in territory of Russia in 1992 - 1993 of of 227 customs, from them 201 in the country and only 26 on border.

It was planned to involve for work in customs system add - telno to available number (8 thousand) customs officers of 15 thousand more.

In connection with new approaches sights at the customs policy have been reviewed. Its basis was constituted by three basic principles. The first of them consisted that experience of pre-revolutionary Russia revived. Customs bodies together with other state structures became bodies of economic protection of new Russia both in the country, and on border. The second principle recognised that customs system aimed at rapprochement with neighbouring countries by simplification and unification of customs procedures according to world experience. The third - assumed reorientation of the customs control from border in the country where the great bulk of a turnover of goods was made out.

Finishing mark of this period and the beginning of qualitatively new stage of development of customs bodies in Russia was acceptance of the Customs code of the Russian Federation [26 [27] [28] and the Law on custom duties 1993 [29], and also the numerous other legal acts developing, supplementing and concretising the specified laws. The modern period of development of customs business and formation of customs bodies in Russian has begun

Federations.

On a life cycle course (eventually) realisations of possible strategy of development of customs bodies and awareness on adjustable legal relations - monotonously increased from full ignorance and the assumption to exact and authentic knowledge all of them characteristics and probabilities svershenija. According to it began to be realised gradually both possible strategy of development and perfection, and special (including updated) ways and controlling instruments of activity of customs bodies: by means of unification of the legislation, rules and the procedures applied in customs business and developed with reference to the future (predicted) legal relations.

Results of the analysis of the modern periods of development of customs bodies show, that legal formation of customs bodies, and especially in modern conditions of the end XX - the XXI-st century beginnings, very long time lasts. To it testifies accepted on September, 1st, 1996 (to 2000г.) the Federal target program of development of customs service. By the given document it has been established, that the basic emphasis in the course of formation of uniform system of customs bodies of Russia is transferred on modernisation and maintenance of full-scale functioning of system according to requirements of transition of a national economy on conditions of market relations and adaptation of customs business to the international standards.

At modern rates of reorganisation and long time cuts of preparation of realizable measures practically developed tactics becomes outdated at the moment of "birth", as consequence - efficiency of these measures becomes negative.

Realisation of the measures defined by the Plan of action of the Government in the field of social policy and modernisation of economy on 2000 - 2001 of [30], the Decree of the President of the Russian Federation from 13.05.2000 №849 «About the plenipotentiary of the President of the Russian Federation in federal district» and the decision of board of the State Customs Committee from 25.01.2000"About results of activity of customs bodies in 1999 and problems for 2000» with the account of conceptual approaches of the Government to the decision of questions socially - economic development of Russia for the period till 2010 », provided the decision of following problems.

Such primary goals as have been defined: acceptance of the federal acts updating and specifying a legal basis of activity of customs bodies; ordering of standard legal acts of the State Customs Committee, that is streamlining of standard legal base with a view of perfection of practice of administration; elimination of legal blanks and collisions in questions of regulation of customs business; maintenance of conformity of technologies of registration and the control, including at regional and local levels - to federal acts, other standard documents and international treaties; creation of standard and spravochno-technical base of the organisation of legal work of all bodies of system; the organisation of operative interaction of legal divisions in the field of an exchange of the legal information and definition of directions of their activity.

In 2002 the primary goals were: reduction of legal bases of activity, including procedures and technologies, in conformity C new standard legal base in sphere of customs and tax legislations, the international standards and obligations of Russia; reduction of departmental standard legal acts of the State Customs Committee in conformity with the legislation of the Russian Federation, duplication or contradiction elimination each other separate standard legal acts; perfection of information-analytical work in divisions of customs bodies; responsibility and control strengthening - behind appropriate execution by legal divisions of customs bodies (all levels) the duties assigned to them.

Despite partial default of problems of 2002, for 2003 such primary goals as are established: end of formation of the modern legislative base regulating activity in sphere of customs business; transition from mainly subordinate legislation, departmental legal regulation of legal relations to their direct legislative regulation; achievement of high level and quality of the information and advisory services rendered by bodies; qualitative improvement subordinate legislation normotvorchestva in system; increase of level of observance of legality, the rights and legitimate interests of citizens and legal bodies at moving of the goods by them and vehicles through border; improvement of tehniko-legal maintenance of legal divisions; increase of level of legal knowledge and culture of employees, their professional level.

The decision established for 2003 and the further prospect of problems will provide perfection of customs administration in the Russian Federation, increase of a role of customs bodies in the further reforming of economy, formation of a profitable part of the federal budget at the expense of receipts from customs payments; performance of their fiscal and law-enforcement functions, and also strengthening of economic safety of the state.

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A source: AGISHEVA ELENA NIKOLAEVNA. LEGAL And ORGANIZATIONAL ASPECTS of ADMINISTRATIVE ACTIVITY of CUSTOMS BODIES of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow -. 2003

More on topic 1.1. The HISTORICAL ANALYSIS of FORMATION of CUSTOMS BODIES:

  1. 2.2. Evolution of the maintenance of historical study of local lore as a condition of formation of historical consciousness in classical gymnasia formation of second half XIX - the beginnings of XX centuries
  2. ACTIVITY OF CUSTOMS BODIES ON EXECUTION OF DECISIONS ABOUT APPOINTMENT OF ADMINISTRATIVE PUNISHMENTS FOR INFRINGEMENTS OF CUSTOMS RULES
  3. legal regulation of passage of customs service by employees and federal civil servants of customs bodies of the Russian Federation.
  4. INTERACTION OF CUSTOMS BODIES C BY LAW-ENFORCEMENT AND OTHER BODIES
  5. § 2. Customs bodies in system of the state bodies
  6. 1.1. Factors of formation and development of the maintenance of humanitarian subject matters of classical gymnasia formation as a condition of formation of historical consciousness of grammar-school boys
  7. influence of membership of Russia in the Customs union on formation of legal base of customs cooperation of Russia and EU
  8. 1.1. System of customs bodies of the Russian Federation.
  9. ORGANIZATIONAL-STRUCTURAL CONSTRUCTION OF CUSTOMS BODIES
  10. § 3. Functions of customs bodies of the Russian Federation
  11. Chapter 1. The teoretiko-historical bases of customs service of Russia
  12. 1.2. Development of a historical science as one of significant a determinant of formation of historical consciousness of grammar-school boys in a domestic classical grammar school
  13. 2.2. Classification of staff of customs bodies of the Russian Federation.
  14. 2.3. Pedagogical experience of formation of historical consciousness in a domestic classical grammar school of the investigated period and its value for development of modern formation
  15. § 2. Customs bodies in system of the enforcement authorities providing economic safety