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Aspects of the administration of customs duties

Экономика и предпринимательство, 2020
В статье анализируется динамика и структура таможенных платежей в доходах федерального бюджета Российской Федерации. Факторы оказавшие влияние на их динамику и структуру. Результаты анализа могут быть использованы в разработке мер по совершенствованию администрирования таможенных платежей.
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CUSTOMS DUTIES İN THE EPHESOS CUSTOM INSCRIPTION

2007
There are a number of documents about the existence of taxes and custom duties imposed in the very early stages ofhistory in every society who has the certain level of civilizations from ancient period onwards. However it is not quite certain when and how the veryfirst tax and cııstom dııties imposed to the earlier societies, the written sources wich ...
PALAZ ERDEMİR, Hatice   +1 more
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Evasion of customs duty in Bangladesh

2022
This thesis was scanned from the print manuscript for digital preservation and is copyright the author. Researchers can access this thesis by asking their local university, institution or public library to make a request on their behalf. Monash staff and postgraduate students can use the link in the References field.
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CUSTOMS DUTIES AS AN INSTRUMENT OF ECONOMIC SECURITY

Экономика и предпринимательство, 2023
В статье рассматривается место таможенных пошлин в системе экономической безопасности страны. Приведена классификация нетарифных методов регулирования. Для характеристики результативности выполнения фискальной функции таможенных платежей проведён анализ динамики и структуры таможенных платежей, поступающих в бюджет.
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CUSTOMS DUTIES. CUSTOMS TARIFF

“Perspectives of Business Law” Journal, 2013
Romania Import Tariff is from 1 January 2007, the Common Customs Tariff of the European Union. Applicable in all EU Member States, it ensures the smtooh functioning of the European internal market. From 1 January 2007, as a member state of the European Union, Romania applies the EU Common Customs Tariff.
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Customs Duty: Tax Structure

CUSTOMS AFFAIRS
The article examines the legal structure of the customs duty as a triadic structure: 1) “duty is a tax” (criteria: legality, obligation, gratuitousness and fiscal); 2) “duty is an indirect tax” (criterion: succession or transfer of fiscal responsibility from importer to consumer); 3) “duty is a cross-border tax” (criterion: customs border and movement ...
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Customs Duty: Conflict of Laws

Customs affairs
The article defines the epistemology of the legal conflict «duty – tax» → «duty – not tax»”, examines the nature and legal status of customs duty, analyzes the constitutive features of tax and elements of taxation in the context of the conceptual framework of the branches of public and private law, allowing customs duty to be represented by a tax ...
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Article 24 Customs Duty

2013
Aircraft on a flight to, from, or across the territory of another contracting State shall be admitted temporarily free of duty, subject to the customs regulations of the State. Fuel, lubricating oils, spare parts, regular equipment and aircraft stores on board an aircraft of a contracting State, on arrival in the territory of another contracting State ...
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