Становление and development of customs business in a Republic of Uzbekistan

Становление and development of customs business in a Republic of Uzbekistan. in period up to 1991г. 1.1 Brief review of a history становления and development of customs business in a Republic of Uzbekistan It is impossible well to acquire modern scientific - theoretical bases of customs business without digression in a history of the customs right of Uzbekistan at various stages of his its development.

Not having an opportunity in detail to analyze this complex difficult and long process, we shall allocate the main moments describing development of customs business and the legislation on it him in дореволюционный period, and also in Union ССР. Even the brief historical sketch will help more precisely to imagine a modern condition both development and development of customs business in Uzbekistan to understand evolution of main таможенно-legal institutes and norms, clearer to present the tendencies and prospects of development of customs business and customs right of Uzbekistan hereafter to schedule some ways of perfection of таможенно-legal system of a Republic of Uzbekistan.

The occurrence of customs business both legal institutes and norms, his its fixing, ascends to most ancient times of a history. If to investigate a question on occurrence of a customs service in дореволюционный period, the speech can go mainly about organization таможенно-пошлинного of taxation.

It was known from times of board Тимура.

It is possible to speak about an actually customs service with reference to early period of a history conditionally, as only by confluence of time in accordance with creation and strenghtening of the centralized state, expansion of external economic dialogue both turn-over went становление and development of structures and institutes, which have made then nucleus of a customs service.

The gain монголо-татарами has resulted in rooting in Russian of a word тамга, озночавшего at тюркских of the peoples a mark, brand, which was grantiven on property a belonging sort. The verb тамжить, i.e was formed educated from a word тамга. To tax the goods with the duty, and place where the goods тамжили has become to refer to as as customs. The main process становления and development of customs business is necessary on period 1917 on 1991годы. For this period the valuable experience, which disregarding was saved, including critical, it is impossible to develop the modern customs right.

The new state authority after October revolution skeptically has considered the usual system of customs houses, as well as concept of customs business as a whole on territory Туркестана. The realization ленинской of idea of state monopoly of foreign trade on сущесву has blocked wide application of таможенно-tariff regulation and has made system of the customs control purely cleanly by auxiliary tool of regulation of foreign trade.

On a boundary 20-30х of years in USSR has prevailed командно - bureaucratic style of management. The foreign trade policy politics is based to a principle of state monopoly, and the customs houses gradually lose the most essential functions and cease to execute a role фискальных of establishments. However structure of the customs houses usual де-факто in second half 30х of years and which have received legal fastening in the Customs code 1964г with very insignificant changes up to middle 80х of years was saved.

In a 1925 according to the plan about reorganization of the customs device on places on territory USSR was formed educated 11 regional customs inspection managements Karelian, NORTHWEST, северо-Caucasian, Туркменское, Uzbek, Alma-Ati etc. In the chapter of each бustoms office there was a manager, which carried out supervision, management manual of the customs and other establishments included in structure of area of activity of the given customs.

A working body in customs houses was the technical meeting 1 . The order of a reception party on a service of the employees was defined determined by the labour legislation and rules about a state service. The customs charter defined determined kinds of activity, which the customs employees could not attend to sharing participation in organizations executing work on loading, unloading of the consignments, and also what in - or measures of commercial character personally or through подставных of the persons acceptance per itself of the power of attorney and assignment order on customs businesses from the extraneous persons a purchase of the goods on таможеннных auctions. Accepted in 1928г. The customs code USSR 2 has not introduced significant changes to organization of customs office.

In development of customs business in USSR the tendency to simplification of system of customs houses is at this time visible.

In particular personally, the Customs code 1928 did not provide on territory USSR of regional customs inspection managements. By the decree of presidium of the supreme Body USSR from 5.05.1964г. 3 , the new Customs code was authorized. The management of customs business was referred to management of Ministry of foreign trade and was carried out through Main customs office, included in his its structure.

Among functions of бustoms offices were allocated the control behind observance of state monopoly of foreign trade, fulfilment of customs operations and struggle with smuggling. During external economic reform 1986-1991 the new stage of development of customs system begins, which features are connected to attempt to transform customs services of the state - монополиста to new administrative structure focused on functioning in conditions of the free market and a democratic mode. As the most radical stage of reform of system of customs houses it is necessary to consider count a beginning of a 1986, when the Main customs office of Ministry of foreign trade was transformed into Senior Management of the state customs control for want of Ministerial Council USSR - independent body of state management with the status of allied department. 4 Thus, for the first time for the whole history of the Soviet state the customs service was организационно detached.

Logic completion of this stage - acceptance in 1991году of the new Customs Code and Law USSR about the customs tariff.

The customs code and Law on the customs tariff accepted in 1991году, was introduced by with essential changes to organization of customs office. The creation of two coordination bodies - таможенно-tariff advice council and Coordination advice council on struggle with an international illegal turn-over of narcotic means and психотропных of substances was provided. The code легализовал actually already usual трехзвенную system of customs houses central customs house - regional customs offices - customs.

Central customs house has become Customs committee. His its functions in a greater measure to be guided by economic model of regulation of foreign economic relations and have undergone in this connection essential changes. The previous experience of creation and functioning of a customs service, despite of his its inconsistency and discrepancy, should be taken into account for want of formation and development of customs system of Uzbekistan.

This experience should be taken into account and whenever possible использоватьв of a particular for want of to preparation of the basic таможенно-legal sertificates acts, first of all about the status of customs houses of different levels, especially for want of definition determination them структкры and competence. 1.2. Feature of development of customs business in a Republic of Uzbekistan conditions становления of state independence As the beginning of creation of a modern customs service and other таможенно-legal institutes it is possible to consider count the decree of the President of a Republic of Uzbekistan from August 10 1992года About formation training of State Customs committee of a Republic of Uzbekistan. The following stage the decree of a Study of the Ministers of a Republic of Uzbekistan from March 4 1994года of 114 About questions of organization of activity of State tax committee of a Republic of Uzbekistan in a part of concerning organization of activity of customs houses.

Then decree of the President of a Republic of Uzbekistan from July 8 1997г. УП-1815 was created central customs house of Uzbekistan - State customs committee.

During that of a month the decree of a Study of the Ministers 374 About questions of organization of activity of State customs committee of a Republic of Uzbekistan was accepted. The Rule situation about ГТК of Uzbekistan was authorized, are certain determined structure and regular number of the central device of customs house.

The rule situation fixes the legal status ГТК, his its problem, functions and order of activity. The main problems of customs houses are certain determined protection of economic interests and maintenance within the limits of the established installed authorities of economic safety of republic, sharing participation in development and realization of customs tariff policy of republic, protection of the rights and interests of the citizens, and as legal persons for want of realization of customs business.

For today economic safety of the state provide more than 230 customs posts, including more than 150 - on borders of republic. Besides act дозоры on railway stations, airports, river ports. For the account invoice внебюджетных of means the objects of a customs infrastructure called to promote to acceleration of customs registration of the goods and means of transport, relocated relocatable through customs border сраны are created.

For six years of independence is made out and more than 70 millions tons of the consignments are missed through border, including - almost 30 millions tons export, about 2 millions units of means of transport, is served over 2 millions private persons. 5 Only for the last year in a public finance is transferred listed of customs payments to billion сумов. Uzbekistan has achieved a recognition as subject of the customs right, the certificate it has become acceptance of a Republic of Uzbekistan in a 1992 in the members of World customs organization ВТО , in which 142 countries are incorporated, and also inclusion of its her representative representative 24 states enter into a political commission of this organization, in which structure.

Этапным for the further development of customs business in Uzbekistan there was a signing on July 18, 1994 in Алматы by the chiefs of countries of a CIS of Bases of the customs legislation of the states - members of a CIS 6 . In them the fundamental function of the customs officers law-enforcement activity in struggle with infringements of the customs rules especially dangerous by displays of smuggling is certain determined, all that that negatively influences socio economic life of company and state.

Наиглавнейшая a problem to transform a customs service into the valid mechanism protecting domestic economy with the help of tariff and other measures, and also assisting to development of foreign economic relations of Uzbekistan and duly fulfilment in complete volume of his its international obligations.

It in turn has resulted in creation of the state program of development of a customs service, above which the active work is conducted. The program should maximum contain in itself being available international experience and rules of law of customs houses. For упрщения and at the same time amplification strengthening customs конроля it is necessary to equip a service with modern computing means, engineering, communication connection. Besides according to the international conventions signed by our country, it is necessary to develop principles of export quotas and to increase his its reliability for want of moving of such special goods, as military engineering, goods of double purpose assignment, редкие kinds флоры and фауны, products интелектуальной of the property to achieve prevention of smuggling and infringement of the customs legislation.

The program has the purpose to introduce customs business in our country to a level of international requests by an establishment standard in world global community and clear foreign investors, businessmen both citizens of the customs order and precise legal base for activity of the republican participants of foreign trade activities on observance of the rules and instructions of customs services including in world global practice.

Key marks developed госпрограммы also are Perfection and development of customs houses, mechanism of the control, amplification strengthening of interaction of a customs service with other law-enforcement bodies, strenghtening of material base of customs houses 7 . 2.