Usachov V.A.,
Boguslavsckaya O.I.
Donetsk National university of economics and trade
named after Mikhailo Tugan-Baranovsky
The origin of customs
The origin of customs, according to historians, dates
back to antiquity. In our country this happened in 2-3 centuries BC Labour
productivity growth leads to a surplus produced. On this basis, there is an
exchange of goods, and then the purchase - sale. There is a special layer of
people - merchants who sell goods. Objectively, there are certain fees and
transportation of goods and travel on the territory of the place of sale, etc.
But this is not the customs fees, but only tax that was to replenish the
treasury of the city or the state, that is, was a revenue duty. Development of
the state led to the establishment of its institutions, the administration, the
army and police. In this regard, the increased need for funds for their
maintenance. Replenish the treasury doing tax authorities. Taxes (duties) on imported
goods in the western states were set differently and ranged from 0.01 to 0.1
value of the goods, that is, depending on the will of a dominant entity and
current trading conditions. In the 3rd century BC in Tarifa in the present
Andalusia, in the province of Cadiz, in southern Spain, which at that time was
dominated by Carthage, was first, a table, to which shall be the product name,
its dimensions and measures specified value fees (fees) for its passage through
the Strait of Gibraltar. Table (list of products) codified the procedure and
amount of duties and was named after the city - the tariff. Customs tariff for
the customs authorities become an important tool of the state to replenish the
treasury. Ancient states, skillfully using the rate schedule, adapt it to their
needs and replenish the coffers. Almost 80% of revenue for going through
customs. An example is the Carthage, where Hannibal, using a system of customs
tariffs, not only to boost the coffers and led to the money war with Rome, but
to free the population from taxes. However, the desire to collect as much
revenue from customs duties and had the opposite direction: it contributed to
the emergence of an alternative phenomenon - smuggling - and thus weaken the
state's economy. The higher the fee, the higher the price of imported goods,
while at the same time to penetrate the market goods at lower prices through
smuggling. State of loses, the treasury received less possible in other
circumstances receipts. This happened not only in Carthage, but in ancient
Greece, Mesopotamia, and other states. Historical review shows that the customs
business is closely linked with the ruling in this period of socio-economic
structure of the state. In the 5th century subsistence economy goes into cash.
Money - the ultimate goal of economic activity. Customs policy in this period
stood guard hoarding. Development of customs and turning it into an instrument
of exchange of commodities can be traced in 7-9 centuries .. Among the city's
customs officials in third place after the count and the mayor, treasurer - the
fourth. And if the graph or the mayor appointed, the customs officers and
treasurers were elected from among the citizens of the city and also released.
They are accountable to the citizens of the city, their legal status was
determined by democratic institutions. Subsequently, over the centuries, the
local authorities and rulers sought to emphasize the selflessness and integrity
of customs. Due to the expansion of economic relations between the cities and
states in the customs policy is a willingness to develop a common system of
fees are added elements of customs law. Customs policy is an integral part of
the domestic and foreign policy and determines the strategy of customs, which
is reflected in the relevant laws and regulations of the state. Customs - an
objective process, which manifests itself in between the economic and trade
relations between states and within states, it is one of the mechanisms of
regulation of the economy, foreign trade, stabilize finances. Customs develops
its own specific laws, has its own subject and content.
Studying of historical experience and way of
development of customs business gives the chance to further effective reforming
of customs system, understanding of that as there was its historical essence
and what value and influence on an everyday life of the civilized state it
renders that.
In the light
of told about a role and value of customs policy and the customs sphere as a
whole and natural that in the first on a way to independence of Ukraine the
document - Declarations on its state sovereignty from July 16, 1990 - among the
most important points of the program of the state construction the provision on
creation of own customs system in Ukraine is formulated also is quite logical.
Nowadays,
after 9 years of independence, the customs service of Ukraine created in 1991
(The state customs committee of Ukraine) and reorganized on the basis of the
Decree of the President from November 29, 1996 in the Public customs service of
Ukraine, represents the branched-out, multipurpose structure which is
organically entering in reformed economic system of the young state of times of
independence. These are 55 customs, nearly 200 customs posts and number of
workers of customs already close to two tens of thousands.
Historical digression shows that custom business is in
close connection with the dominating in this period social-economic line-up of
the state. In 5 century a natural economy passes to money. Money is an ultimate
goal of economic activity. A customs policy in this period stood on the guard.
Development of custom business and transformation of
him in the instrument of adjusting of barter are traced in 7-9 eyelids. In this
period customs officials had high status in the states. Among municipal
officials a customs official occupied the third place after a count and mayor,
treasurer - fourth. And if a count or mayor was appointed, then customs
officials and treasurers were elected from a number the citizens of city and
freed similarly. They reported before the citizens of all city, their legal
status was determined by democratic institutes.
In subsequent, during many centuries local authorities
and rulers aimed to underline disinterestedness and impartiality of customs
officials.