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Historiography and sources of customs law of Russia



ISTORIOGRAFIYA And SOURCES of CUSTOMS LAW

by

ROSSII1

N.N. Dimitrov

A.V. Karasyov

A.V. Semyonov

In article made an attempt to give the historiographic analysis of sources of customs law which could become the initial stage of preparation of fundamental work on stories of customs law. It is emphasized that standard maintenance of history of customs affairs - an important field of activity of the state

of In the paper the attempt to fix the historiographical analysis ofsources of customs law is done. It is shown that such analysis is to be the beginning of the fundamental study of history of customs law. It is also underlined that such an activity must be a very important aspect of state activity

the Fourth period of formation of a system of customs law (October, 1917 - December, 1991) was characterized by formation and development of a regulatory framework of the Soviet state in the field of customs affairs. From the first days of the existence the Soviet government took a number of measures for protection of economic interests of the country.

the resolution of SNK "About Free Export from Finland Papers, Paper Stock and Other Paper Products in Borders of the Russian Republic" was accepted on November 10, 1917. Orders on the organization of customs control were sent to customs offices.

Legal status and structure of customs authorities of the Soviet Russia were defined by the resolution SNK of December 29, 1917 "About an approval procedure on import and export of goods" 2. The department of foreign trade of the Commissariat of trade and industry which gave such permissions was formed. The real revolution in customs affairs was made by the Decree of SNK of April 22, 1918 "About nationalization of foreign trade" 3. The state and its bodies became the only subject of the foreign trade activity.

1 Continuation. Beginning: Scientific notes of the St. Petersburg name of V.B. Bobkov of branch of the Russian customs academy. - 2012. - No. 1 (41). - Page 89 - 104.
2 SU RSFSR. 1918. - Item 14. - Page 197.
3 SU RSFSR. 1918. - No. 33. - Page 432.

of hectare About

of hectare About

For reduction of customs affairs in compliance with the Soviet legislation the Decree of SNK "About Customs Fees and Institutions" 4 is accepted on May 29, 1918 by p

P. The rights of the central and local bodies of the Soviet power for duty and other collecting were differentiated, activity of local customs offices was regulated.

by the Same Decree to customs offices was given the status of bodies of the central power, that is in this case imperial experience was used.

the Constitution of RSFSR of 1918 the monopoly of foreign trade was set by

legislatively. Only the All-Russian congress of Councils and VTsIK5 could sign customs and trade contracts.

Situation began to change during the new economic policy (NEP). It was necessary to restore the government budget, to improve trade and economic relations with foreign countries. The order of the National Commissariat of Foreign Trade (NCFT) of December 24, 1921 No. 133 founded the Head Customs Office (HCO), and on March 31, 1922 SNK approved the Provision on local customs offices, on districts, customs and customs posts. In its development NKVT approved the Instruction about the rights and duties of customs employees.

Since 1921 the strip of diplomatic recognition of the Soviet Russia begins

>. Trade agreements with England, Germany, Norway, Italiyey6 were concluded. Resolutions SNK USSR of January 3, founded on February 5 and 12, 1924 the trade missions in 13 capitalist stranakh7. The Soviet-American relations during this period were based on the principle "trade without recognition" 8.

the New Economic Policy demanded adjustment of the customs mechanism of regulation of foreign trade with use of opportunities of a tariff system. In this regard a number of documents was accepted: provisions of SNK RSFSR of December 8, 1921 "About fight against smuggling", "About collection of depository and customs-but-office collecting", in 1922 - the customs tariff of RSFSR. In it the order of collection of duties was defined.

on March 13, 1922 the Decree of VTsIK of RSFSR "About foreign trade" where it was specified that all goods imported from abroad and taken out there are subject to taxation by the customs duty which is established by SNK RSFSR and does not change appeared.

4 In the same place. Page 437.
5 SU RSFSR. 1918. - No. 48. - Page 569.
6 Foreign trade of Russia in 1922-1923 economic year. - M, 1923. - Page 84.
7 V.D. Shishkin. Strip of claims and external economic policy of the USSR 1924-1928 of M., 1983. - Page 157.
8 In the same place. Page 157-158.

by the Decree of SNK of December 29, 1917 was given smuggling definition. That violation of monopoly of foreign trade was considered. More just the same definition was given in the Customs charter of the USSR of 1925: "Any movement through the state boundary of values, property and any objects, besides customs offices or through those, but with concealment from customs control...".

on November 21, 1921 SNK USSR adopted the decree "About awarding of zader-zhately smuggling" on what 20% of the property seized from smugglers were deducted. On December 8, 1921 SNK RSFSR the decree created the Central commission on fight against smuggling at Cheka.

the new resolution SNK RSFSR "About fight against smuggling" on which the Central commission on fight against smuggling was transferred to introduction of Head Customs Office of NKVT was accepted on October 25, 1921. But since January, 1922 the fight against smuggling was assigned to the successor of Cheka - the State Political Directorate (SPD).

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took also measures of economic character. Council of Work and Defense gave on March 11, 1925 the direction of VSNKh on expansion of domestic production of goods of the illicit nomenclature.

Experience of legal regulation of fight against smuggling in 20th and 30th showed that the successful solution of this task demands scientific forecasting and anticipation. Its value in modern conditions is also defined by it.

activity of customs service was reduced by

Since the end of the 20th years with transition to a command system only to control and the admission of goods, cargoes and passengers. Functions of regulation of foreign trade and production of goods were undertaken by the state.

To the beginning of the Great Patriotic War changes and in legal regulation of customs affairs happened. Its basis was formed by the following documents of extraordinary character: The instruction of NKVT USSR of April 6, 1943 "About a procedure of payments for the special supply objects received in the USA by captains of the Soviet vessels", the Instruction of NKVT of October 18, 1943 No. 40103/01 "About an order of registration of the objects of technical supply, food and accounting calculations for these acquisitions acquired in the USA by the Soviet vessels" 9.

to

Due to the receipt of charitable cargoes orders NKVT No. 49 and No. 63 established an order of their admission and customs inspection.

After war the customs activity on the western borders of the USSR was resumed. The circle of regulations was complemented with the numerous customs documents relating to customs operations: resolutions and orders of the government, orders NKVT, rules, instructions, orders and orders of GTU on customs questions.

9 Ministry of Foreign Economic Relations Archive, op. 9085, 18, l. 7.

the Important aspects influencing customs activity since 1949 were: functioning of the Comecon (C) uniting the USSR and its allies in Eastern Europe, the Warsaw Treaty Organization (1955), "cold" war. These factors promoted formation of the Special part of the customs legislation.

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B made 1954 the first attempt of systematization of the customs legislation - the Collection of documents concerning customs affairs which in 1957 was added and specified is published. Codification work was continued also in the subsequent. In 1963 the Collection of normative documents for customs offices in which there were 13 sections is published: 1) organizational issues; 2) customs control of cargoes; 3) customs control in seaports; 4) customs control at railway stations; 5) customs control at the airports; 6) customs control in river ports and on highways; 7) customs control of the objects of currency and currency values transported by individuals; 8) customs control of cargoes and objects of diplomatic missions and diplomats and also diplomatic mail; 9) customs control of the international mailings; 10) responsibility for violations of customs rules and for smuggling; 11) customs fees; 12) international agreements on customs questions; 13) account and responsibility.

Eventually, all customs regulatory base was systematized in the Customs code of the USSR adopted on May 5, 1964 the Minister of foreign trade acquired the right to issue orders and the instructions on questions of customs affairs obligatory for all organizations and citizens.

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Since the beginning of the 1950th years improved the tariff legislation. The set of customs tariffs operating then included the following sections: the blanket customs tariff on imported trade; the blanket customs tariff on export trade; an imported tariff from the countries of the East; a tariff for goods of the Afghan origin; the differentiated customs tariff for the goods brought through the Murmansk port; conventional rates of the customs duties on some goods which are specially stipulated in trade agreements with the foreign states. The tariff rates were stated also in additional documents.

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the Resolution of Council of ministers of the USSR No. 671 approved on July 28, 1961 the new Customs tariff of the USSR. It became effective since October 1, 1961 In it the changes which happened during the post-war period in world trade and also new relationship between the countries - participants Comecon were considered.

10 Customs tariff of the USSR. Set of customs tariffs of USSR. M, - 1974. 72 Scientific notes of SPb of MOUTH branch No. 2 (42) 2012

the Customs tariff continued to remain the instrument of ensuring the state monopoly of foreign trade.

Foreign economic relations of the USSR were carried out by

on the basis of the bilateral and multilateral agreements with foreign countries making a special part of customs law.

with

signed on July 5, 1962 the Cooperation agreement and mutual aid on customs questions between NRB, VNR, the GDR, MNR, the Party of Russian Taxpayers, SRR, the USSR and ChSSR. The fullest ensuring control of observance of customs and currency rules of the State Parties Comecon, creation of the maximum oblegcheniye in freight and passenger traffic, post exchange was its purpose.

goods turnover of the USSR with developed capitalist and developing countries Increased. Trade and financial agreements with Germany, Finland, Japan, Italy, France, Great Britain, India and other countries were concluded.

In the second half of the 90th years of the 20th century the foreign policy break on the West and the East took place, contracts and agreements with the USA, the EEC countries, China were concluded. On August 19, 1986 the Council of ministers of the USSR adopted the resolution "About Measures for Improvement of Management of Foreign Economic Relations" and "About Measures for Improvement of Management of Economic and Scientific and Technical Cooperation with the Socialist Countries".

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created the State External Economic Commission (SEEC) as constant body of Council of ministers of the USSR. The leadership in activity of the Ministry of Foreign Economic Relations of the USSR, Vnesheconombank of the USSR and Head department of the state customs control at Council of ministers of the USSR was assigned to it.

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In resolutions of Council of ministers of the USSR of December 2, 1988, March 7, 1989, on August 30, 1989 developed the system of regulation of foreign economic activity.

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the solution of CM of the USSR No. 222 formed on February 12, 1986 Head department of the state customs control at Council of ministers of the USSR. It was already the independent state body with the status of department of allied value.

B the subsequent the customs system developed in the organizational and legal direction. In 1987 were published: The provision on Head department of the state customs control at CM of the USSR, the Instruction about an order of preparation of regulations of GU of the State Customs Committee at CM of the USSR.

the Resolution of Council of ministers of the USSR of February 28, 1989 No. 191 actually fixed by

withdrawal from the state monopoly of foreign trade. Communications with other countries in the field of fight against drugs extended. On January 8, 1989 the governments of the USSR and the USA signed the Memorandum of mutual aid and cooperation in fight against drug trafficking.

"About measures for regulation of export from the USSR of consumer goods" the list of the goods forbidden to export from the USSR was established by

the Resolution CM of the USSR of August 30, 1989 No. 702.

During this period "liquidation" of customs functions between the center and federal republics happens. Large customs which areas of coverage coincided with the territory of federal republics were renamed into republican. It broke the principle of unity and centralization of customs affairs in the state that promoted in the subsequent to the collapse of the USSR.

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In 1991 adopted new the Customs code of the USSR and the Law of the USSR "About the Customs Tariff". In them the concept and the maintenance of customs affairs, definition of the customs tariff, classification of the customs duties, the system of customs authorities, specifics of customs control and some other legal categories and institutes were given. However it was fully not succeeded to realize them in view of the collapse of the USSR.

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the resolution CM of the USSR approved on July 12, 1990 accession of the USSR to the Convention on creation of Customs Cooperation Council of December 15, 1950. In October, 1990 this offer was approved also by the Supreme Council of the USSR.

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Thus, during this period accumulated unique experience of law-making activity. Acts differed in the high level of development of strategy of customs affairs on the basis of scientific forecasting and anticipation taking into account the nature of economic development of the country. They in the theoretical plan in many respects surpassed similar documents of foreign countries. Their structure, the scientific argument and the main directions of customs strategy answered the objective nature of state of the economy, finance, foreign trade.

Since 1991 occurs and until now improvement of a standard and legal system of the Russian Federation continues. On October 25, 1991 the Decree of the President of the Russian Federation formed customs service of the Russian Federation which was a part of Customs committee CCCP11.

on December 26, 1991 the Government of RSFSR approved by

the Provision on the State Customs Committee of RSFSR (State Customs Committee), its central office was created. This body became independent structure of sovereign Russia as the USSR stopped the existence.

the Key role in establishment of the direction of the external economic policy of Russia was played by the Decree of the President of Russia of November 11, 1991 "About Liberalization of Foreign Economic Activity of the Russian Federation". The state monopoly of foreign trade was cancelled. Respectively, the role of customs service changed. It turned into fiscal public authority.

11 the Russian customs in documents. - T. 1. - M, 2001. - Page 11. 74 Scientific notes of SPb of MOUTH branch No. 2 (42) 2012

the Following major step in development of the customs legislation of Russia. They were put into operation according to May 21 and on June 18, 1993.

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B them considered centuries-old experience of legal regulation of customs affairs in Russia, the international legal acts drafted within the GAAT/the WTO and Customs Cooperation Council.

In the theoretical relation the specified Code and the Law were based on wide use of regularities of customs affairs.

for the first time on a scientific basis were considered by

In the Labor Code of the Russian Federation of 1993 the maintenance of customs affairs and its compound chasti12.

nine were devoted by

From twenty Labor Code of the Russian Federation points of 1993 to ensuring economic security and protection of the state. In Article 219 of the Code the uniform concept of smuggling which is not differentiated on signs of administrative or criminal law is given.

"About the customs tariff" it was specified In the Law of 1993 by p that the purposes of the customs tariff are rationalization of commodity structure of import of goods to the Russian Federation; maintenance of a rational ratio of import and export of goods, currency revenues and expenses of the state. In general, the new tariff realized protectionist policy of the Russian Federation for the benefit of domestic manufacturers.

It allowed national customs service to enter into ranks of civilized world customs services.

For training of highly qualified personnel for customs service of Russia the resolution of Council of ministers Government of the Russian Federation of September 22, 1993 on creation Russian customs akademii13 was accepted. Its expansion according to the order of the chairman of the State Customs Committee of December 6, 1993 began on the basis of Institute of developing the skills of the State Customs Committee of Russia. In 1994, branches of Academy in St. Petersburg and Vladivostok were created.

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the Decree of the President of the Russian Federation No. 2014 approved on October 25, 1994 the Provision on the State Customs Committee of Russian Federatsii14. Found in it further development of article of the Customs code, Law of the Russian Federation "About the Customs Tariff" and others legislative akty15.

12 Customs code of the Russian Federation. - M, 1993. - Page 3.
13 Customs bulletin. - 1993. - No. 10. - Page 37.
14 The Russian customs in documents. - T. 1. - M, 2001. - Page 187.
15 In the same place. Page 247.
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For unloading of customs authorities from minor functions, prevention of corruption in them created institute of customs brokers (intermediaries), customs carriers, authorized banks.

Russian Federation Government decree No. 813 "About the adoption of the Provision on the customs broker" was published on July 17, 1996. According to Chapter 25 of the Labor Code of the Russian Federation of 1993 the order of the State Customs Committee of Russia of November 18, 1993 No. 20 approved "The provision on customs carrier".

the Central Bank of Russia and the State Customs Committee adopted on October 12, 1993 the joint Instruction about a procedure of currency control of receipts to the Russian Federation of currency proceeds from export of goods. During this period also other regulations in the sphere of legal regulation of customs affairs were adopted.

the subsequent the customs legislation of Russia is radically processed by

B for the introduction into World trade organizatsiyu16.

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on April 25, 2003 it was accepted, and on May 28, 2003 the new Customs code of Russian Federatsii11 is signed by the President.

It was connected by

with the fact that the Labor Code of the Russian Federation in 1993 was issued before adoption of the Constitution of the Russian Federation. It ceased to meet not only the international requirements, but also did not fit into the Russian reality at the current stage of the constitutional reform.

the Essence of changes of shopping mall was that this act became the law of direct action. In its basis the principles of customs control which are applied in the WTO since 1999 are underlain (The international convention on simplification and harmonization of customs procedures in edition of the Bruxelles protocol of 1999). That is the state customs administration should not regulate, and only control the system of export import. Earlier collecting customs payments was a priority, now every possible assistance to trade became the purpose of customs authorities.

B the subsequent processing of the regulatory legal base according to the new Customs code happened.

the Russian Federation which became his successor confirmed to

After the collapse of the USSR the intention about participation in more than 300 international

16 The WTO - GATT (General agreement on trade and tariffs) - the multilateral agreement on the mode of trade and trade policy. It was signed in 1947 first with 23 countries. The agreement is based on the principle of mutual representation by member countries of a most favored nation treatment and regulates many aspects of trade in hi-tech goods. By rules GATTs over 85% of volume of world trade are carried out. Within the WTO negotiations on mutual decrease in the customs duties and other barriers in international trade are conducted. Russia is not included into the WTO, but declared the aspiration there to enter. The headquarters in Geneva.
17 Federal law of 28.05.2003 No. 61-FZ.

of the trade and customs organizations. On June 24, 1994 on the island of Corfu (Greece) the Partnership and Cooperation Agreement between the Russian Federation and the European Union was concluded. A specific place is held by cooperation of Russia in the customs sphere with countries of the Commonwealth of Independent States (CIS).

on September 24, 1993 the member countries of the CIS signed with

the Contract on creation of the Economic Union in which voluntary and stage-by-stage creation of a common economic space in the former Soviet Union was supposed. In 1994 the Contract on creation of the free trade zone in the territory of the State Parties of the CIS was signed. But in practice the integration was unsuccessful.

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B created 1993 the coordinating body of customs services of the State Parties of the CIS - Council of heads of customs services (SRTS GU of the CIS). According to the Provision on the Council accepted by Council of CIS Heads of Government, tasks of development and introduction of offers in the field of customs affairs for consideration at meetings of the Council of Heads of States (CHS), Council of Heads of Government (CHG) and Coordination and consulting committee SNG18 were assigned to it.

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In the 1990s of SGG and SGP it was accepted a number of documents: Principles of the customs legislation of the State Parties of the CIS; Uniform methodology of customs statistics of foreign trade; Uniform Commodity Nomenclature of Foreign Economic Activity of the CIS; The Cooperation agreement and mutual aid in customs affairs; The Cooperation agreement of customs services concerning detention and return of illegally taken out and imported cultural values; The Agreement on rules of definition of the country of goods' origin from developing countries when providing tariff preferences within the General system of preferences and drugiye19.

the Most important document SRTS GU of the CIS is the multilateral Agreement on interaction and cooperation of customs services in fight against illicit trafficking in drugs and psychotropic substances.

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for the purpose of further modernization and development of the external economic relations and reduction of time for customs clearance of cargoes, vehicles and passengers adopted the Convention of cooperation of customs services of the CIS in the field of technical osnashchennosti20.

the subsequent many of these documents were revised by

B taking into account documents of the UN, provisions of the Kyoto convention. Formation of the Customs union in the former Soviet Union is of particular importance.

18 Customs bulletin. - 1994. - No. 1. - Page 18-19.
19 Collection of materials of Council of heads of customs services of the State Parties of the CIS. 1993-1998 - M., 1999. - Page 623-626.
20 In the same place. Page 640.
on January 6, 1995 Russia and Republic of Belarus signed with

in Minsk an Agreement on the Customs union between the Russian Federation and Republic of Belarus. In it it was planned to carry out unification foreign trade, customs, monetary, tax and other legislations affecting foreign economic activity.

At the meeting of interstate council of EurAsEC which took place on November 27, 2009 in Minsk and at a meeting of heads of governments of the countries - members of EurAsEC on December 11, 2009 was the main documents of a regulatory framework of the Customs union of Russia, Kazakhstan and Belarus are signed.

global reform of the customs legislation began

C of 2010. Since January 1, 2010, Uniform rules of non-tariff regulation in the territory of the Customs union, Uniform rules of customs and tariff regulation in the territory of the State Parties of the Customs union and new the Commodity Nomenclature of Foreign Economic Activity of the Customs union came into force.

the Customs Code of the Customs Union of Russia, Belarus and Kazakhstan and a number of the major agreements of the member countries of the Customs Union defining any given aspects of customs regulation and control came on July 1, 2010 into force. At the same time national Customs codes continue to work as components of the general Customs code in the part which is not contradicting it.

Thus, during the postoctober period the customs legislation passed several stages in the development. During the Soviet period it solved a problem of legal support of the state monopoly of foreign trade. Then systematization and codification of customs law begins, customs codes appear.

the customs legislation provided to

During the Post-Soviet period transformation of customs affairs into the most important regulator of foreign trade solving responsible fiscal and law-enforcement problems. There is an internationalization of customs affairs.

Nicole Higgins
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