The European Union experience in customs payment administration issues: theoretical basis and practical recommendations
Abstract
The article explores the experience of the European Union in customs administration issues. The main categories of customs payments are levied within the EU (import duty; export duty; anti-dumping duty; countervailing duty; agricultural duties; value added tax; excise duties). The criteria by which the duties in the EU can be classified (by the nature of foreign trade operations (import, export), by the method of setting rates (ad valorem, specific, mixed), agricultural duties (constant, seasonal), by levies (ordinary, special)) are considered. The basic functions of the duty are defined: protective, fiscal, regulatory, political. The issue of value added tax and excise duty in the countries of the Community has been investigated. Indicates the main value added tax rates in the European Union (Luxembourg - 17%, Malta - 18%, Germany, Cyprus, Romania - 19%, Austria, Bulgaria, United Kingdom, Slovakia, France, Estonia - 20%, Belgium, Spain , Latvia, Lithuania, Netherlands, Czech Republic - 21%, Italy, Slovenia - 22%, Ireland, Poland, Portugal - 23%, Greece, Finland - 24%, Denmark, Croatia, Sweden - 25%, Hungary - 27%.) . The types of services for which the customs legislation of the EU allows in some cases of collection by customs authorities of the Member States of customs duties as payment for additional services are specified, namely: analysis and expert evaluation of samples of goods; storage of goods in temporary storage warehouses for a longer period; inspection of the goods by the importer before submission of the customs declaration; destruction of the goods if this entails the expense of the customs authorities; inspection of goods for verification purposes, if this entails the expense of customs authorities; Carrying out customs clearance during off-hours or outside the designated place. The measures are proposed to increase the organization of work on the administration of customs payments in EU countries.
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