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TERRA ECONOMICUS

Improving the system of customs payments in modern conditions

TERRA ECONOMICUS, , Vol. 11 (no. 3.3),
p. 89-93

This article covers the basics of development administering of customs duties, customs revenue centralization of accounting and maintenance of a single personal account involved in foreign trade accounting for operational customs revenue by level of the customs system of the Russian Federation. Defines the basic concepts, analyze the rules that simplify accounting system cash flo accounts traders. Intended to account for the operations of customs and other fees, administrative penalties, introducing, return, offset cash collateral; receipt and return the funds of legal entities and individuals. Considered the functions of accounting and control of cash flows vertically customs system (FCS – RCD – Customs – Customs post), as well as the competence of each level of completeness of collection of customs and other charges.


Keywords: Federal Customs Service; Customs and customs house; customs fees; administering of customs duties; the centralization of customs duties; personal account of a single participant of foreign economic activity; settlement customs Center

References:
  • Decree of the Russian Federation of December 28, 2012. № 2575-p. On the Development Strategy of the Customs Service of the Russian Federation until 2020 (Collection of Laws of the Russian Federation, 2013, № 2, Article 109). (In Russian.)
  • Decree of the Russian Federation dated June 29, 2012. № 1125 Action Plan (“roadmap”) “Improving Customs Administration” (Collected Legislation of the Russian Federation, № 28, 3926, № 37, 5040, 2013, № 13, Art. 1605 ). (In Russian.)
  • Kulumbekov T.E. (2012). Features of calculation and payment of customs duties under the legislation of the Customs Union. Bulletin of the North Ossetian State University. K.L.Hetagurova. Social Sciences. Vladikavkaz. № 1. (In Russian.)
  • Order of the FCS of Russia from July 30, 2013. № 1407 “On Approval of the Concept of centralization account customs and other fees, and maintenance of a single personal account involved in foreign trade”. (In Russian.)
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606