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Journal articles on the topic 'Imposition of customs duties'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Azizov, Ikromjon. "Customs and Imposition of Duties in the Emirate of Bukhara." Oriente Moderno 100, no. 1 (2020): 39–56. http://dx.doi.org/10.1163/22138617-12340226.

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Abstract The article studies the customs policy of the Emirate of Bukhara in the second half of 19th and early 20th centuries. The Islamic legislation was the legal foundation for the customs policy of the emirate, therefore the author has disclosed the Shariat regulation of the customs affairs of this state. Changes in international economic relations of the Emirate of Bukhara, as well as in traditional customs regulation of the state, which occurred after its transformation into the Russian protectorate and their consequences are important issues of this article.

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2

Abidin, M. Zainul, and Patria Yoga A. "The THE COMPARISON OF THE CUSTOMS DUTY AND RICE PRODUCTIVITY IN ASEAN." Customs Research and Applications Journal 2, no. 1 (2020): 71–100. http://dx.doi.org/10.31092/craj.v2i1.48.

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The purpose of this paper is to examine the customs duty to support rice productivity in the ASEAN Member States (AMS). This study uses a qualitative method. The results showed that the customs duty had supported rice productivity in AMS. The rice productivity in AMS has been improved supported by the competitiveness of domestic rice products and and supports the welfare of rice producers. Custom duties or imposition of rice tariffs protect the competitiveness of domestic rice, and maintain domestic rice price stability and encourage producer surpluses. Producer surpluses support motivation in

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3

Lee, Jincheol, and Son Jeong Soo. "A Study on the Imposition of Customs Duties on Digital Services under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994)." Global Trade and Customs Journal 20, Issue 5 (2025): 364–71. https://doi.org/10.54648/gtcj2025065.

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Digital services are being traded internationally. Currently, there is active discussion about the imposition of customs duties on digital services, but no consensus has been reached. This study aims to propose solutions for imposing customs duties on digital services. Specifically, it suggests expanding the definition of ‘imported goods’ under the World Trade Organization (WTO) Customs Valuation Agreement to include digital services. Through this, the study seeks to ensure fairness and transparency in international trade and to realize sustainable development and fair taxation in the digital

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Yuliani, Aida Imara. "Imposing Duties and Taxes in the Context of Imports on Online Personal Shopper Service Providers." UMPurwokerto Law Review 2, no. 1 (2021): 1. http://dx.doi.org/10.30595/umplr.v2i1.9203.

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A personal shopper is an effort made by someone on personal social media and has become a trend among the public because of its ease. It is only necessary to hire someone traveling abroad and mention what goods they want will all get in hand without the hassle of going abroad. However, many of these businesses still commit fraud in practice, especially in terms of taxes. They tend to break down goods (splitting during customs checks to avoid taxes and import duties. This study aims to analyze import duties and taxes' imposition to import online personal shoppers and law enforcement efforts car

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Tryfonidou, Alina. "The Free Movement of Goods, the Overseas Countries and Territories, and the EU’s Outermost Regions: Some Problematic Aspects." Legal Issues of Economic Integration 37, Issue 4 (2010): 317–38. http://dx.doi.org/10.54648/leie2010024.

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This article will analyse how the European Union (EU)’s prohibitions on the imposition of customs duties and quantitative restrictions are applied to goods that move between the EU and its regions, countries, and territories that are situated away from continental Europe. The main aim will be to identify some of the problems and difficulties that emerge as a result of the way that the EU and its Member States have decided to delimit the scope of these prohibitions in this context and to consider possible solutions.

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Vinti, Clive. "A SPRING WITHOUT WATER: THE CONUNDRUM OF ANTI-DUMPING DUTIES IN SOUTH AFRICAN LAW." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 19 (September 22, 2016): 1. http://dx.doi.org/10.17159/1727-3781/2016/v19i0a723.

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The Agreement on the Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (Anti-Dumping Agreement), permits the imposition of anti-dumping duties for as long and to the extent necessary to counteract dumping which is causing injury subject to the proviso that they must be terminated after five years unless a sunset review has been initiated. Sunset review has the purpose of either permitting or terminating the continuation of an anti-dumping duty. This is significant because if the sunset review is not initiated prior to the expiry of the five year period, the anti-d

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7

Dascalescu, Florin. "Article: Annulment of Anti-dumping/Anti-subsidy Measures Imposed in Threat of Injury Investigations: Impact on Customs Cases in the European Union." Global Trade and Customs Journal 19, Issue 4 (2024): 242–50. http://dx.doi.org/10.54648/gtcj2024021.

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Based on anti-dumping (AD) and anti-subsidy (AS) rules within the World Trade Organization (WTO), WTO members are fully entitled to take action unilaterally when ‘unfair’ imports (dumped or subsidized) cause injury to the domestic producers. In the European Union (EU), the imposition of AD and countervailing duties are based on Regulation 2016/1036 and Regulation 2016/1037, respectively, which mirror the WTO standards. The cumulative conditions for the imposition of AD or AS measures under the WTO rules are similar: 1) the existence of dumping or, respectively subsidization; (2) material injur

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Paździor, Mariusz, Tomasz Wołowiec, Anna Paździor, and Marta Bojaruniec. "Development of the system of public duties. A legal and fiscal study." Journal of Modern Science 57, no. 3 (2024): 76–90. http://dx.doi.org/10.13166/jms/189565.

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Tax is a complex legal and economic category, conditioning the functioning of the state, affecting the entire economic circulation. The economic significance of the tax is related to the change in the income and property situation of the subjects paying the tribute. Payment of tax influences the decisions made by economic agents in the sphere of savings, consumer spending or economic decisions. Taxes are the primary means of collecting public revenue and financing expenditures. It should be emphasized that, from the point of view of the science of finance, any economic, legal phenomenon that h

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9

Wróbel, Piotr. "The Legal Position of the Dubrovnik Republic against Turkey in the 15th and Early 16th Century and Its Efforts to Introduce the So-Called “Dubrovnik Duty” in 1521." Studia Środkowoeuropejskie i Bałkanistyczne 33 (November 21, 2024): 343–54. http://dx.doi.org/10.4467/2543733xssb.24.019.20043.

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The author’s aim was to analyse the legal situation of the Dubrovnik Republic and Dubrovnik merchants operating in the lands subject to the Sultans in the 15th and early 16th centuries. The conclusion was that in the early period the position was secured individually by obtaining salvus conductus. The imposition of vassal status on the Republic by the Turks (finally in 1458) was linked to the necessity of paying tribute, but at the same time there was a uniform regulation of the status of Dubrovnik merchants. During the reigns of Mehmed II and Selim, attitudes towards the Raguzans were hostile

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PRUSA, THOMAS J., and EDWIN VERMULST. "Guilt by association: US – Measures Relating to Shrimp from Thailand and US – Customs Bond Directive for Merchandise Subject to Anti-Dumping/Countervailing Duties." World Trade Review 9, no. 1 (2010): 59–84. http://dx.doi.org/10.1017/s1474745609990231.

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AbstractThe United States's enhanced continuous bond requirement [EBR] for goods subject to anti-dumping and countervailing duties was the focus of this dispute. Because of perceived problems with its ability to collect anti-dumping duties, the US amended its bonding requirements in 2004. Under the new rules, importers were required to secure a bond for an amount equal to the cash-deposit rate in effect on the date of entry of the merchandise multiplied by the importer's value of imports from the previous year, as well as pay cash deposits equal to the amount of anti-dumping duties per entry.

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Vinti, Clive. "Association of Meat Importers and Exporters v International Trade Administration Commission (9233/2022) [2023] ZAGPPHC 1790 (12 October 2023)." De Jure 58, no. 1 (2025): 32–42. https://doi.org/10.17159/2225-7160/2025/v58a3.

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The High Court had occasion to establish the decision-making process in respect of the imposition of tariffs in South Africa under section 48(1)(b) of the Customs and Excise Act 91 of 1964 (CEA) in South Africa Sugar Association v the Minister of Trade and Industry [2017] 4 All SA 555 (GP) (30 August 2017) (hereafter, SASA) and Pioneer Foods (Pty) Ltd v Minister of Finance (15797/17) [2017] ZAWCHC 110 (29 September 2017) (hereafter, Pioneer Foods). In particular, the decisions in Pioneer Foods and SASA explained the scope of the powers of the Minister of Trade, Industry and Competition (Minist

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Borowski, Jakub, Jakub Olipra, and Paweł Błaszyński. "The Impact of Hard Brexit on Polish Exports." International Journal of Management and Economics 54, no. 2 (2018): 99–109. http://dx.doi.org/10.2478/ijme-2018-0010.

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Abstract The decision of the United Kingdom (UK) to leave the European Union (EU) is unprecedented, especially considering the recent trend in the global economy toward economic integration. There is a multitude of research concerning the implications of economic integration; however, research in the field of disintegration is scarce. Brexit serves as an interesting case study to investigate the effects of economic disintegration. The implications for trade are especially fascinating as trade liberalization is one of the most important benefits of economic integration. Existing studies focus m

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13

Sohn, Kiyoun. "Analysis of the Digital Trade Agreements among Several APEC Member Countries." APEC Studies Association of Korea 14, no. 2 (2022): 1–9. http://dx.doi.org/10.52595/jas.14.2.1.

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We analyze a variety of digital trade agreements with a view to exploring a useful guidance to clarify and improve the agreements. After examining the key features of the agreements, we compare them in two aspects, market access and policy cooperation. While the market access issues include the cross-border transfer of information by electronic means, the location of computing facilities, no imposition of customs duties on electronic transmissions and the express shipments, the policy cooperation issues do cooperation on standard and conformity assessment for digital trade, FinTech cooperation

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14

Jain, Parul. "Responsiveness (Buoyancy) of Union Taxes to GDP in India (199091 to 201516)." Intertax 44, Issue 3 (2016): 266–78. http://dx.doi.org/10.54648/taxi2016018.

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Changes in tax receipts of government take place with changes in Gross Domestic Product (GDP). Such changes in tax receipts may be the result of two factors: (1) there may be automatic changes in the tax yield when tax parameters are held constant. Such automatic changes are referred to as elasticity or built-in flexibility. (2) Increasing tax receipts may also necessitate imposition of new taxes, changes in rate structure of existing taxes, expansion of tax base, changes in scheme of exemptions, etc., or briefly referred to as discretionary changes. The overall responsiveness of tax revenues

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15

Ivkina, Liudmila. "The Information Junta (1866–1867): Hopes and Disappointments. Spain and Cuba on the eve of the Ten Years' War of Independence of 1868–1878." Latin-American Historical Almanac 40, no. 1 (2023): 20–39. http://dx.doi.org/10.32608/2305-8773-2023-40-1-20-39.

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The Information Junta or Commission for Reform (1866–1867), convened at the initiative of Spain and supported by supporters of reforms of colonial administration in Cuba and Puerto Rico, was called upon to discuss issues related to the liberalization of the colonial regime in the Spanish colonies, the abolition of the wartime regime introduced in 1825, and the so-called "special laws" established by Article 80 of the Constitution of 1837, which excluded Cuban deputies from participation in the Spanish Parliament, to consider the regula-tion of the labour of the coloured population of the islan

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16

Karmani, Karmani, and Widayati Widayati. "The Establishment of Tax on Land and Building Rights (BPHTB)." Sultan Agung Notary Law Review 3, no. 2 (2021): 459. http://dx.doi.org/10.30659/sanlar.3.2.340-353.

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This study aims to examine the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing solutions in overcoming the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. This research is a sociological juridical research. The results of the study concluded that mHowever, there is a discrepancy with the laws and regulations in the implemen

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17

Bachtiar, Moch Yusuf. "BEA MASUK IMPOR TINJAUAN HUKUM ISLAM DAN UU NOMOR 17 TAHUN 2006 TENTANG PERUBAHAN ATAS UU NOMOR 10 TAHUN 1995 TENTANG KEPABEANAN." JURISDICTIE 5, no. 2 (2017): 201. http://dx.doi.org/10.18860/j.v5i2.4020.

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<p>Import duty is one kind of new charges and under the authority of the Directorate General of Customs and Excise and has a very large share of both the income and state revenues from the domestic industry protection against attacks from abroad industry. Basic Law of Import Duty is under Article 12 of Law no. 10, 1995 On Customs which then made changes as stipulated in Law no. 17 of 2006 on the Amendment Law. 10, 1995 On Customs. In Civilization and Islamic Khazanah itself besides Zakat, Kharaj and Jizya as a form of tax on the community there is also some kind of import duty that begin

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18

Schachtman, Nathan A. "Products Liability Law – Lessons from the Military and Industrial Contexts." Journal of Tort Law 13, no. 2 (2020): 303–22. http://dx.doi.org/10.1515/jtl-2020-2002.

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AbstractThe policy bases for American products liability law have developed largely through a series of state court cases that involved products sold to ordinary consumers. These cases featured significant disparities between manufacturers and injured consumers in understanding latent risks from product use, and in their ability to avoid the risks and to absorb and to distribute the costs of the risks. The policy bases that appear cogent for consumer products fail to explain or justify the imposition of liability in many industrial settings, which involve military or industrial customers that

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19

Omodero, Cordelia Onyinyechi. "The Consequences of Indirect Taxation on Consumption in Nigeria." Journal of Open Innovation: Technology, Market, and Complexity 6, no. 4 (2020): 105. http://dx.doi.org/10.3390/joitmc6040105.

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This research tests the consequences of Nigeria’s indirect taxes on consumption. There are two reasons why the government imposes taxes on goods and services in Nigeria. The primary purpose is to produce income for the smooth running of the administration. Another silent reason is to discourage the ingestion of prohibited products and services, and that is through customs and excise duties (CED). This study assesses both Value Added Tax (VAT) and CED to determine their effects on consumption using various econometric tools, such as trend analysis, pairwise Granger causality tests, unrestricted

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20

Natio, Ezra, Saut Parulian Panjaitan, and Rd Muhammad Ikhsan. "The Crime of Importing Goods Prohibited Under Trade Law." Nurani: Jurnal Kajian Syari'ah dan Masyarakat 23, no. 2 (2023): 327–40. http://dx.doi.org/10.19109/nurani.v23i2.18457.

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This research focused on the restriction of specific commodities from being brought into Indonesia and the implementation of regulations aimed at tackling the illegal activity of importing these prohibited products. Analyses are conducted on secondary sources of information, including statutes, books, and periodicals, in accordance with a juridical-normative research approach and conceptual approach. The research demonstrates that the limitation on importing specific commodities into Indonesia is intended to safeguard the interests of the nation and state. The forbidden goods encompass items t

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21

Susanto, Heru. "Analysis of Law No. 39 of 2007 Concerning Amendments to The Law on Excise to Protect Lives (Hifdzunnafs) on The Discourse on The Imposition of Customs Duties on Sweetened Packaged Beverage Products." Et-Tijarie: Jurnal Hukum dan Bisnis Syariah 8, no. 2 (2023): 87–98. https://doi.org/10.21107/ete.v8i2.20619.

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22

Falola, Toyin. "The Yoruba Toll System: its operation and abolition." Journal of African History 30, no. 1 (1989): 69–88. http://dx.doi.org/10.1017/s0021853700030887.

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The Yoruba toll system has not been studied, in spite of its important place in Yoruba economy and politics. This essay fills the gap by examining toll collection among the Yoruba-speaking states of south-western Nigeria. It is divided into two parts, the first on the practice of toll collection during the pre-colonial era and the second on the changes introduced by the colonial administration. For the pre-colonial, it emphasizes the dominant aspects of the system, most notably the significance of toll revenue in relation to other sources of income; the control of toll gates by chiefs in order

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23

Zawojska, Aldona. "BREXIT IMPLICATIONS FOR AGRI-FOOD TRADE BETWEEN POLAND AND THE UK." Annals of the Polish Association of Agricultural and Agribusiness Economists XXI, no. 4 (2019): 589–99. http://dx.doi.org/10.5604/01.3001.0013.5365.

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The article is a contribution to the discussion on the anticipated consequences of the United Kingdom’s withdrawal from the European Union for Poland’s trade relations with this country, with particular emphasis on the likely impacts of a hard or no-deal Brexit on Polish exporters. Its aim is to provide readers with an understanding of how agri-food flows between Poland and the UK (especially Poland’s exports) could be affected once the UK departs the EU. The question is important considering that, in recent years, the UK has been the second biggest importer and a net importer of agricultural

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Chatelet, Luc. "Het Humanitaire Optreden van Leopold II in Kongo-Vrijstaat. De Anti-Slavernijconferentie van Brussel (1889-1890)." Afrika Focus 4, no. 1-2 (1988): 5–47. http://dx.doi.org/10.1163/2031356x-0040102002.

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The Humanitarian Action of Leopold II in Congo Free State. The Antislavery-Conference of Brussels (1889-1890). Already from the time he was a crown prince Leopold II dreamt of acquiring a colony. He firmly believed in the economic importance for the motherland of overseas territories. However, when he appeared on the African scene he presented himself as a champion of the struggle against slave trade. This disinterested humanitarian image was meant as a means of bypassing Belgian indifference towards colonization and also the foreign rivalry. But in Africa he was forced into an opportunist pol

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Sihotang, Erikson. "Penyelesaian Sengketa Pajak Di Bidang Pajak Pertambahan Nilai." Jurnal Ilmiah Raad Kertha 1, no. 1 (2020): 19–34. http://dx.doi.org/10.47532/jirk.v1i1.141.

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Implementation of tax audits often occur due to differences ofopinion between the Taxpayer with the Fiskus of payments to be made by thetaxpayer. Application for Appeals is one of the rights granted by taxation regulationto the Taxpayer. In this research, will be examined on the subject of dispute overthe dispute on Value Added Tax, and the process of settling the dispute on ValueAdded Tax on the Tax Court. This research is a normative juridical research usingapproach of legislation and conceptual approach, concerning the settlement of taxdispute. Based on the results of the discussion, that t

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Maslak, Oleksandr, Khrystyna Peredalo, and Tatiana Maslak. "Administering of customs payments: conceptual basis in enterprise development strategies." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2022, no. 1 (2022): 40–48. http://dx.doi.org/10.23939/smeu2022.01.040.

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Administration of customs duties is an integral part of customs activities and contributes to the international integration of Ukraine with other countries of the world. Unfortunately, the work of domestic customs authorities, unlike similar EU structures, indicates the slow development of the national customs system, the imbalance of its functional purpose and the inability of key customs functions in our country to effectively fulfil its purpose. This also applies to the administration of customs duties, which occurs most often due to the lack of the same understanding of the content load of

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Šapoka, Mindaugas. "Senųjų muitų administravimas Lietuvos Didžiojoje Kunigaikštystėje 1710–1717 m." Lietuvos istorijos metraštis 2019/1 (September 1, 2019): 79–100. http://dx.doi.org/10.33918/2019/1/3.

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This article analyses the issue of the old customs duties in Lithuania. There were two types of customs duties in Lithuania: old customs duties and new customs duties. The former were all duties imposed by the grand dukes of Lithuania until the mid-sixteenth century, while the latter duties were levied by the Polish-Lithuanian sejms. The nobility were exempted from paying the old customs duties. The income from the old customs duties formed part of the King’s budget to maintain his court, while the income from the new customs duties was part of the Lithuanian state budget. The coaequatio iurum

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Орлов and Igor Orlov. "CUSTOMS DUTIES IN THE CUSTOMS UNION OF EURASIAN ECONOMIC UNION." Central Russian Journal of Social Sciences 10, no. 4 (2015): 133–39. http://dx.doi.org/10.12737/11963.

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This article presents a comparative analysis of customs duties as a form of customs fees levied in the states - members of the Customs Union Eurasian economic union. Based on the analysis, the suppositions about the reasons for the differences in the bases and the number of customs duties in the states - members of the Customs Union EAEU are made. The author states his position on the need for an unambiguous interpretation of the definition of «customs duties», which will eventually allow to set common types of customs duties in the national legislation of each Member State of the Customs Unio

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Bulakh, T. М., O. А. Ivashchenko, and О. М. Motuzka. "Ukraine’s Foreign Trade Relations with the Republic of Azerbaijan: State, Risks, Strategic and Innovative Areas of Strengthening." Statistics of Ukraine 96, no. 1 (2022): 40–46. http://dx.doi.org/10.31767/su.1(96)2022.01.04.

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The article contains an analysis of the state, features and effectiveness of foreign trade relations of Ukraine with the Republic of Azerbaijan. It is revealed that the top priority of Ukraine in its approach to the expansion of cooperation with the Republic of Azerbaijan is the policy of diversification of energy sources. Also, Azerbaijan is to a large extent lucrative for Ukrainian businesses as a market for metal and agricultural products and a customer of Ukrainian advanced technologies and developments and engineering works. The industrial and agricultural sectors of the Azeri economy dem

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Knobel, A. Yu, O. V. Ponomareva, and V. V. Sedalishchev. "Impact of Trade Wars on the Global Economy and on the Macroeconomic and Sectoral Indicators of the USA and China." Economic Policy 19, no. 5 (2024): 30–53. http://dx.doi.org/10.18288/1994-5124-2024-5-30-53.

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The trade war initiated by the United States against some of its trading partners from 2017 to 2019 has become a crucial factor in the current transformation of the global economy. The main confrontation unfolded between the US and China, as the imposition of high tariff barriers on a wide range of goods in bilateral trade led to the contraction of trade flows. Technological rivalry between the two countries also fed the trade war that has now become a central aspect of the ongoing US-China economic conflict. The article examines the content and scope of the US trade war restrictions and the r

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Gafforov, M., and O. Akromaliyev. "Digitalization of Customs Duties." Bulletin of Science and Practice 7, no. 4 (2021): 353–56. http://dx.doi.org/10.33619/2414-2948/65/42.

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In this article, the transition of the Republic of Uzbekistan to the Renaissance period for customs clearance, payment for participation in customs auctions for the qualification certificate of a specialist in the digitalization of world customs duties.

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Bobrova, Anna. "FORMATION OF CUSTOMS DUTIES ON TAX ELEMENTS." Bulletin of the South Ural State University series "Economics and Management" 16, no. 1 (2022): 52–61. http://dx.doi.org/10.14529/em220105.

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The subject of the study is the process of legislative formation of customs duties, namely, the correspondence of the elements on which the customs duty is based to the elements of taxes in view of the identity of tax and non-tax payments in the Russian Federation, as well as the gaps in the legislative formation of customs duties that do not allow calculating payments in automated mode. The development of recommendations for improving the legislative regulation of customs duties in the Russian Federation can be considered as the purpose of the study, as well as filling in gaps in the elements

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Karastoyanova, A. "АНАЛИЗ НОРМАТИВНО-ПРАВОВОЙ БАЗЫ ТАМОЖЕННЫХ ПЛАТЕЖЕЙ: В НАЦИОНАЛЬНОМ И НАДНАЦИОНАЛЬНОМ АСПЕКТАХ". EurasianUnionScientists 7, № 12(81) (2021): 19–25. http://dx.doi.org/10.31618/esu.2413-9335.2020.7.81.1184.

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The article studies such an important structural element of the customs regulation within the Union, as customs payments. It considers statistics on collection of customs duties separately for each member country of the Union. Analyzes the regulatory framework(with an emphasis on customs and tax law of the Russian Federation) , which regulates both the national aspects of customs duties and supranational, which forms the law of the Eurasian Economic Union. Parallels are drawn between the national acts of each member country in terms of taxation and the mechanism of customs duties collection.

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Rudenko, Viktoriia. "FISCAL AND REGULATORY ASPECTS OF SPECIAL TYPES OF CUSTOMS DUTIES IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 35(63) (2024): 46–53. https://doi.org/10.25264/2311-5149-2024-35(63)-46-53.

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In the context of globalization, economic competition, and changes in global trade, special types of customs duties, such as special, anti-dumping, countervailing duties, and the additional import levy, have become critical tools for protecting the national market from unfair competition, regulating import flows, and responding to discriminatory actions by other countries. Simultaneously, there is a need to improve the theoretical and practical foundations for their application and enhance the efficiency of these duties as instruments of customs regulation in Ukraine, which underscores the imp

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Л.І., Прокіпчук. "Удосконалення митного оподаткування: сучасний стан". Economics and Management, № 86(1) (28 лютого 2020): 87–92. http://dx.doi.org/10.36919/2312-7812.1.2020.87.

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This article explores the current status of customs payments and the development of proposals on the prospects for their collection. It is determined what payments we attribute to customs: duty, excise tax on imported goods (products) in the customs territory of Ukraine, value added tax on goods (products) imported into the customs territory of Ukraine. The main types of customs duties used in Ukraine are indicated, namely: import duties; export duty; seasonal duty; special types of duties (special duty; anti-dumping duty; countervailing duty); additional import duty. It is noted that the orga

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ДЕРКАЧЕНКО, Б. Р., and А. В. МИРОНОВ. "CUSTOMS DUTIES AS AN INSTRUMENT OF ECONOMIC SECURITY." Экономика и предпринимательство, no. 5(154) (July 1, 2023): 206–9. http://dx.doi.org/10.34925/eip.2023.154.5.036.

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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. Выделены основные направления влияния таможенных пошлин на экономику страны и ее экономическую безопасность. The article considers the place of customs duties in the system of economic security of the country. The classification of non-tariff methods of regulation is given. The ana

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Rahmadi. "Customs Paradigm in Islamic Concept." Sharia Economic Law Innovation 1, no. 1 (2024): 01–05. https://doi.org/10.5281/zenodo.11522453.

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International trade is a crucial driver of global economic progress, regulated by customs policies that act as revenue collectors, trade facilitators, domestic industry supporters, and public protectors. This article examines the differences between conventional (capitalist) customs systems, such as that in Indonesia, and Islamic customs concepts. Through a qualitative literature review, the study compares the functions of customs in both systems. Findings reveal that while there are technical similarities, the conceptual differences are significant. In conventional systems, customs duties ser

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DALKITSI, ELENI. "THEORETICAL REVIEW OF THE IMPACT OF CUSTOMS DUTIES REVENUE ON ECONOMIC GROWTH." Entrepreneurship 12, no. 1 (2024): 1–7. http://dx.doi.org/10.37708/ep.swu.v12i1.1.

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The focus of this research paper is to explore the complex correlation between revenue generated from customs duties and the growth of an economy. By examining theoretical frameworks and analyzing empirical evidence from different contexts, this study aims to shed light on the intricate nature of this relationship. Through a meticulous review of existing literature, the research uncovers both the direct and indirect pathways through which customs duties revenue impacts the trajectory of economic growth. Through the integration of findings from a range of studies this study brings attention to

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Lasiński-Sulecki, Krzysztof. "Knowledge of Facts and Personal Scope of Customs and Excise Duties." Global Trade and Customs Journal 19, Issue 1 (2024): 16–22. http://dx.doi.org/10.54648/gtcj2024009.

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The personal scope of customs debt and excise taxation differ. It is clearly noticeable, however, that legislators – in the spheres of customs and excise duties – tend to eliminate the possibility of untaxed consumption of goods. In order to achieve this aim, the legislators impose duties on the holders of untaxed goods. The author of this article analyses the relevance of knowledge of the holders for the personal scope of respectively customs and excise duties in the legal system of the European Union (EU) with particular emphasis placed on Poland and undertakes an attempt to assess the rules

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Lipinsky, V. V., and P. S. Lyutikov. "Administrative liability of legal persons for violations of customs rules." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 238–41. http://dx.doi.org/10.24144/2307-3322.2021.65.43.

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In the light of the recommendations of authoritative international organizations, the case-law of international judicial institutions, the best experience of foreign countries and the best developments in the science of admin-istrative law, the author substantiates the need for a positive legislative decision on the liability of legal persons for violation of customs rules with considerations that if it is impossible to hold legal persons liable for customs violations, it negatively affects the effectiveness of the customs liability mechanism, breaks the legal link between the beneficiary of c

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Wagner, Omer. "The COVID-19 Pandemics’ Impact on Customs Valuation and Import Duties: An Israel Perspective, and a Wider Comparison." Global Trade and Customs Journal 17, Issue 3 (2022): 113–20. http://dx.doi.org/10.54648/gtcj2022015.

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In the past year, due to the Coronavirus disease 2019 (COVID-19), sea freight prices and domestic transportation costs have risen sharply, an increase that has not been seen for many years. This leads to a change in customs valuation. In most countries worldwide, collection of duties is based on the cost, insurance and freight (CIF) value of goods, there, any increase in transportation costs, lead to additional collection of import duties. The United States, Canada, Australia, New Zealand and South Africa, however, impose duties on the free on board (FOB) value of goods, meaning, therefore, tr

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Gupta, Sonia. "The Arbitrary Rejection of the Declared Value by the Customs Administration." Global Trade and Customs Journal 15, Issue 1 (2020): 42–49. http://dx.doi.org/10.54648/gtcj2020008.

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Valuation disputes are on an upsurge in all jurisdictions, India being no different. The collection of customs duties is directly proportionate to the rate of Customs Duty and level of enforcement. To maximize collection of customs duties, customs authorities in all jurisdictions work with revenue bias while enforcing domestic laws, safeguarding national security, implementing effective controls and confirming to so called trade facilitation. The declared value in an import transaction is often rejected arbitrarily by customs officers relying on various risk assessment tools including national

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Takmer, Burak. "Lex Portorii Provinciae Lyciae: Ein Vorbericht über die Zollinschrift aus Andriake aus neronischer Zeit." Gephyra 4 (June 15, 2007): 165–88. https://doi.org/10.5281/zenodo.4773023.

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The inscription from Andriake presented in this preliminary report contains a law of Nero, regulating customs matters of the Lycian Federation. There are good reasons for assuming that it is identical with the demosionikos nomos, to which two inscriptions from Kaunos and Myra refer. The importance of this document lies in that it provides detailed information on the organization and collection of customs duties in Lycia. The reader learns amongst other things that in the case of Lycia Rome left the collection of customs duties completely in the hands of the Koinon and

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Sašo, Murtič, Kukunberg Špela, and Murtič Emilio. "Goods import strategy and customs procedures during the Covid-19 pandemic." Perfectus AC 2020, no. 1 (2020): 49–55. https://doi.org/10.5281/zenodo.7241892.

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The article discusses the importance of customs and the impact it has on EU trade in goods in developing countries. Customs are actually duties, which have to be paid for the goods we import from the third world countries. Through customs and customs procedures Slovenia and the entire European Community protect the internal market and guarantee the transition of the goods, people and capital in economic and commercial activities. Slovenia has introduced independent customs territory on the 8th of October 1991, when the customs supervision started on the southern border. In fact, it all started

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KHOMUTENKO, Vira, and Alla KHOMUTENKO. "THE ORETICAL AND LEGAL ASPECTS OF APPLICATION OF FINANCIAL GUARANTEES FOR TRANSIT FOREIGN ECONOMIC OPERATIONS." 3, no. 3(57) (September 28, 2021): 137–48. http://dx.doi.org/10.37128/2411-4413-2021-3-9.

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The article substantiates the need to use methods to ensure payment of customs duties, including financial guarantees. It is proved that financial guarantees are a method of ensuring the fulfillment of customs obligations in violation of the conditions for granting tax exemptions, including in the customs regime of «transit». The volumes of transit through the customs territory of Ukraine from the EU countries for 2014-2020 are analyzed. The essence and signs of transit foreign economic operations are determined. Cases are described in which transit will be considered as interrupted transit (h

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Semenova, Galina N., Phuoc Thinh Tran, Khanh Truong Duong, and Simoes Pereira Bartolomeu Vazh. "ANALYSIS OF CUSTOMS REVENUE IN THE FEDERAL BUDGET OF RUSSIA FROM THE EXPORT OF FUEL AND ENERGY PRODUCTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/12, no. 157 (2025): 146–59. https://doi.org/10.36871/ek.up.p.r.2025.04.12.021.

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The relevance of the study is to show how customs duties act as the main regulator of foreign trade activities and form a significant part of state revenues. The article analyzes the dynamics and structure of customs duties receipts to the federal budget of the Russian Federation from the export of fuel and energy products for the period 2016–2023, which is relevant today. The problem identified in the scientific article: difficulties in collecting customs duties by customs authorities in the context of economic sanctions against Russia from unfriendly states. The purpose of the study is to an

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LAVRISHCHEVA, T. S. "DYNAMICS OF CUSTOMS PAYMENTS RECEIPT TO THE BUDGET OF THE RUSSIAN FEDERATION IN 2020-2022." Scientific Journal of the Academy, no. 3 (2024): 92–97. https://doi.org/10.36683/nz47.92-97.

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The article describes the main types of customs payments in terms of conditions of application, performed functions, principles and methods of calculation and pay. Statistical data on the amounts of customs duties, fees, taxes and other revenues to the state budget for 2020-2022 were collected and analyzed. The provisions of standard legal acts regulating the process of collection and payment of customs duties on the territory of the Russian Federation are considered.

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Al-Zoubi, Mohamed Abdel Khaleq, and Fahad Yousef Alkassaabeh. "THE PROHIBITION OF CLAIM SUIT AND ITS PROCEDURAL EFFECT ON CUSTOMS DUTIES AND FINES IN THE JORDANIAN CUSTOMS LAW." Journal of Law and Sustainable Development 12, no. 4 (2024): e3567. http://dx.doi.org/10.55908/sdgs.v12i4.3567.

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Objectives: The objective of this study is to investigate the conditions under which individuals can file a prohibition of claim suit against customs duties and fines that they believe are unjustly demanded. Specifically, the study aims to identify the legal conditions and prescription periods associated with such suits, considering contradictory decisions by the Court of Cassation.  Methods: To achieve the stated objectives, this study employs a legal research approach. It involves a thorough examination of relevant laws, regulations, and judicial decisions pertaining to customs d

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Botirov, Elbek. "From The History Of Customs And Customs Taxes In Uzbekistan." American Journal of Social Science and Education Innovations 03, no. 05 (2021): 74–78. http://dx.doi.org/10.37547/tajssei/volume03issue05-14.

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This article is dedicated to the history of customs and customs tariffs in Central Asia. It also describes the importance of caravan routes, caravanserais, the activities of the customs inspector of XII-XIX centuries, and how the revenue from customs duties was distributed.

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Ionicheva, V. N. "The features of customs duties payment for importing equipment under the international financial leasing agreement." Lizing (Leasing), no. 1 (May 26, 2021): 34–39. http://dx.doi.org/10.33920/vne-03-2107-05.

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The article examines the features of customs duties payment for importing goods to the customs territory of the EAEU according to the international financial leasing agreement. The possibilities of partial customs duties payment in the application of the customs procedure of temporary importation are analyzed; a comparative analysis of the advantages of the customs procedure of temporary importation and release for domestic use in relation to imported equipment is carried out. The procedure for applying the tariff relief in respect of goods imported as a contribution to the authorized capital

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