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r.STOMS

UNIT1

RUSSIAN CUSTOMS

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During the Soviet period foreign trade was strictly monopolized in the USSR and Customs neither had any significant functions in the economy nor played any important roles.

The Russian Federation is in a transition period now and the role of Customs is to be a guide for the market reforms.

The Russian Customs Service is carrying out the same functions as the Customs of other developed countries: fiscal functions, regulation of foreign trade by means of tariff and non-tariff methods, law enforcement, collection and keeping of Customs statistics concerning foreign trade, etc.

However, the main task of Russian Customs is the protection of the economic interests of the country, national treasures and cultural and historical properties.

Customs policy has a far greater share and importance in Russia's regulation of economic activities than in industrial countries with developed market economics. Customs policy has already performed its historical role in Western European countries. The increasing integration and GATT / WTO development has brought to zero the average Customs duty payment (except for "sensitive" goods) in Europe. So, the Customs tariff, in practice, is not an economic and trade regulator any longer in Europe. The Russian Federation, on the other hand, is in its tariff renaissance period.

The Customs tariffs main advantage is that it brings only quantitative changes and does not break the link between the internal economy and world markets.

During the period 1991-94, much was done to create Customs legislation in Russia. Two important laws were put into power: "The Customs Code of the

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