Thus, we are faced with the following objectives:
• determination of the place HS Republic of Belarus in the field of customs policy;
• determination of the causes of false classification of goods;
• search for methods of control and prevention of false classification of goods.
To achieve these objectives it is necessary to analyze how the international legal acts and acts of national legislation.
The Republic of Belarus is committed to actively participate in international cooperation in the field of customs, which develops in the direction of harmonization and unification with generally accepted international norms and practices.
Causes and pre-empt the unreliability of the classification of goods for customs clearing.
Foreign trade at all times had a great influence on the economic life of any country. The customs authorities are set ambitious and important task of protecting the economic sovereignty of the state, their economic security , to the formation of the state budget . The constant tendency to increase foreign trade and limited the content of customs require the latest continuous improvement, the impetus to seek the most appropriate modalities for implementation of its functions.
In accordance with Article 313 of the Customs Code of the Republic of Belarus, one of the main functions of the customs authorities , is the implementation of customs clearance and customs control, as well as the creation of conditions conducive to expediting goods through the customs border . [3] In the course of customs clearance is an element filling the cargo customs declaration (CCD ) , in which it paid 33 Count product code according to the Commodity Nomenclature of Foreign Affairs ( hereinafter - HS) of the Republic of Belarus. From the product code dependent mechanism of customs clearance and customs control, as well as the calculation of customs payments. Based on the above , unreliable classification is a destabilizing factor in the implementation of customs policy , in terms of customs and tariff regulation .
Thus, we are faced with the following objectives:
- determination of the place HS Republic of Belarus in the field of customs policy;
- determination of the causes of false classification of goods;
- search for methods of control and prevention of false classification of goods.
To achieve these objectives it is necessary to analyze how the international legal acts and acts of national legislation.
The Republic of Belarus is committed to actively participate in international cooperation in the field of customs, which develops in the direction of harmonization and unification with generally accepted international norms and practices.
Foreign Trade of the Republic of Belarus in the current conditions associated with the movement of large quantities of goods of a wide range of products. For state regulation of export and import of goods in the Republic of Belarus applied classifier, called " Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus" approved by the Government of the Republic of Belarus. It is a systematic list of the goods , including the name of the goods, their code name , the number of units of goods, as well as the notes and the basic rules of interpretation.
In accordance with paragraph 2 of Art . 25 of the Customs Code, the Commodity Code of the Republic of Belarus applied for the implementation of customs and tariff and non-tariff regulation of foreign trade and other forms of foreign economic activities and management of the customs statistics of foreign trade of the Republic of Belarus . [3] Commodity Code of the Republic of Belarus allows you to decide questions of law movement of goods across the customs border, the use of trade restrictions on imports and exports , customs payments and the risk of under-or non-payment , etc. This activity is due to the possibility of reference to certain categories of goods subject to various regulatory measures. For example, the categories of goods banned or prohibited for import / export of subject or not subject to restrictions , fully or partially exempt from the payment of customs duties , the categories of goods relating to the goods or commodities risk cover , etc.
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- Quote paper
- Pavel Boltachka (Author), 2011, Causes and pre-empt the unreliability of the classification of goods for customs clearing, Munich, GRIN Verlag, https://www.grin.com/document/264698