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Galuzo V. N. Customs Duties as an Institution of the Legal Industry of the Russian Federation

Published in journal "Financial Law and Management", 2014-3 in rubric "General issues of financial law", pages 140-143.

Resume: The article considers customs duties as a complex legal institution of the customs law. The research reveals the regularities associated with customs duties. It notes that customs duties are covered by one of the functions of the customs authorities, more specifically, by the function providing customs and tariff regulation of foreign trade. Also, it proposes a systematized arrangement of general provisions on customs duties and determines the share of customs payments in the federal budget of the Russian Federation for two years (2007 and 2012). The research methods comparative legal and statistical allowed to formulate conclusions as follows: customs duties are a complex legal institution of the customs law rather than of other integrated branches of law (financial, tax, budget, etc.); customs payments must be regarded as the customs operations which are carried out by payment of import customs duty; export customs duty; value added tax levied on goods imported into the customs territory of the Customs Union; excise duty levied on goods imported into the customs territory of the Customs Union; customs fees. The trend towards a significant increase in the share of income from foreign trade (customs duties) to the federal budget of the Russian Federation merely confirms the absence of progressive development of the Russian economy.

Keywords: Russian Federation, customs duties, federal budget, customs law, tax law, financial law, budgetary law, budget revenues, foreign economic activities.

DOI: 10.7256/2310-0508.2014.3.13719

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