Plan

INTRODUCTION 3

1. COMPARTIVE ANALYSIS OF THE CUSTOMS SYSTEMS USA AND GREAT BRITAIN 4

1.1 STRUCTURE OF THE USA CUSTOMS SYSTEM 4

1.2 CUSTOMS SYSTEM’S STRUCTURE 6

2. USA CUSTOMS SYSTEM COMPARISON AND GREAT BRITAIN BY THE MAIN DIFFERENCE BETWEEN USA CUSTOMS SYSTEMS AND GREAT BRITAIN IS A STRUCTURED SUBDIVISION. 9

CONCLUSION 10

LITERATURE LIST 12

Introduction

Customs is a state institution, checking transport of cargoes, including baggage and mailings, through the border of the country and levying customs duties and taxs.

In the USA and Great Britain a customs are located in the separate border points (ports), large centres. Customs realizes a performing the customs laws of the country and installed customs rules, takes into account imported and exported goods; takes cargoes on temporary keeping; withdraws export and import forbidden or limited products,; realizes a struggle with the contraband; makes look through cargo; levies an install customs duty and dues over them (collection for safety and storekeeping goods, sanitary collection and etc), as well as fines (sometimes impounds a cargo) for the breach of the installing rules; checks observance of customs formalities; presentation to customs declarations, certificates on the origin of goods, import or export license, sanitary and veterinary certificates.

Breaking the rules is considered: crossing through customs point without stoping; self-willed landing to ashore; not presentation of the necessary documents; hidden cargo and others.

Literature List

1. International tax right // under ред. Boguslavskogo B M. - М., Lawyer,1996

2. Shepilov К.Т. Customs deal - М., Deal, 1998

Примечаний нет.