The article talks about what customs is, why a similar state control body was created and what is its responsibility.
Law
With the advent of a more or less developed and civilized society, the need arose for various bodies of supervision and control - the army (or its similarity during the communal system), law enforcement forces, etc. This became especially relevant as the formation and strengthening of a single centralized state. And one of these government bodies is customs. So what is customs and what functions does it perform?
Appointment
Customs is a state body that implements the procedure for moving goods, things, transport, and any other material values, including animals and antiquities, across the so-called customs border of the state. So now we know what customs is. The meaning of its control is to levy a customs fee in the form of a cash equivalent or the goods themselves (in ancient times), to monitor what kind of goods they are trying to export abroad, and if necessary, stop their transportation.
Current state of affairs
Currently, in accordance with the laws of the Russian Federation, Russian customs collects duties. She, in turn, is made out by filling in special forms (written, electronic, oral), if the citizen has things that are subject to mandatory declaration.
Along with taxes that come to the budget from the internal turnover of the country's economy, customs duties are one of the main types of budget revenue. For example, in August 2011 alone, the amount of customs duties that went to the state budget amounted to 529 billion rubles. And for the whole of 2011, this amount is 4,329.88 billion rubles.
Themselves Customs are part of the Federal Customs Service of Russia, which carries out the functions of control, supervision and management of all other areas of customs. But since 2016, in accordance with the decree of the President of the Russian Federation, the FCS has been transferred to the Ministry of Economic Development.
Conflicts
In 2014, an event occurred due to which most of the world's logistics companies stopped delivering goods ordered via the Internet to Russia. The reason for this was the establishment of a tax of 10% of the cost of all goods ordered in foreign stores.
Due to the fact that each country has its own laws, before going to another state, you should familiarize yourself with its customs regulations. So now we know what customs is and what functions it performs.