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12PHARMACEUTICAL SCIENCES
SYSTEMATIC ANALYSIS OF THE CURRENT STATE OF CUSTOMS REGULATION IN THE REPUBLIC OF AZERBAIJAN; ANALYSIS OF THE ACTIVITY OF THE CUSTOMS SERVICE IN
OUR COUNTRY
Abbasaliyeva T.
Azerbaijan Medical University The Department of Pharmaceutical Technology and Management, Doctoral student
ABSTRACT
The article is devoted to question of orqanization of customs servise in the independent Azerbaijan Republic. it is marked in the given article that the national leader of the Republic of Azerbaijan state Heydar Aliyev always paid special attention and care to the customs service being one of the attributes of our independence and the customs service of the republic benefited from hisprinciples. The State Customs Committee of the Republic of Azerbaijan with the object of the development and strengthening of the international customs cooperation and deepening of the international integration is closely cooperating with some international organizations and customs services of world states.
Keywords: Azerbaijan Republic, customs service, international communications, international success.
Material and Methods
• Normative-legal documents regulating the activity of the State Customs Committee of the Republic of Azerbaijan
• Structure of the State Customs Committee of the Republic of Azerbaijan
• Customs authorities subordinated to the Customs Committee of the Republic of Azerbaijan
• Equipment of departments, divisions and structural units of the Azerbaijan State Customs Committee
Conclusion and Discussion
After the restoration of the independence of the Republic of Azerbaijan, a new structure of the state, the customs service, was established. However, the de facto lack of legislation regulating the activities of this service and the lack of normative documents in the field of customs created difficulties in the rational implementation of activities in the customs authorities.
Since 1995, the establishment of a legislative framework has begun to address the issues of determining the legal basis of customs affairs.
During the development stages of the customs system, along with other structural units of the Committee, the Main Department for Organization of Customs Control was closely involved in the preparation of customs legislation and as a result of joint activities in 1997 began work on developing a new legal framework. The regulations and rules approved by the Cabinet of Ministers regulating the customs regimes provided for in the Customs Code have been prepared and entered into force.
In addition, the Committee, as well as the Committee's GNTBI, have developed and approved a number of rules, regulations, regulations, technological schemes governing customs procedures for the import and export of goods.
In order to accelerate the turnover of goods in the customs territory of the Republic of Azerbaijan and to improve the customs work and further increase the efficiency of customs control, the preparation of normative-legal documents was carried out in accordance with the requirements of the day. At the same time, as
the relations of foreign economic activity expand and the volume of import-export operations in the country increases, it becomes necessary to further improve the existing normative documents or to meet the requirements of the new world.
In order to protect the right of ownership over goods subject to intellectual property, the Customs Code of the Republic of Azerbaijan provides for "Customs control of goods containing intellectual property" and "Customs clearance of goods containing intellectual property and two features of customs control over them" A draft law on the addition of new (27-1, 27-11) chapters was developed and entered into force by the Law of the Republic of Azerbaijan No. 650-IIQD dated 14.05.20-04.
In accordance with the requirements of the Decree of the President of the Republic of Azerbaijan dated December 29, 2004 No. 167 "On application of the Law of the Republic of Azerbaijan" On export control ", opinions and proposals on the list of goods subject to export control and normative legal documents were developed by employees It was submitted to the Cabinet of Ministers.
In order to implement the step-by-step amendments to the Customs Convention on International Cargo Transportation (TIR Convention) in the Republic of Azerbaijan, a draft document on approval of amendments to the Customs Convention on International Cargo Transportation was prepared by GNTBI. Approved by Law No. 552-IIQ.
Interpretation of legal and normative documents prepared in order to ensure the transparency of the requirements of the provisions on customs clearance and customs control is regularly published in the newspaper "Customs News".
"Customs information booklet" for studying information on customs rules by individuals crossing the customs border of the Republic of Azerbaijan, and "Import operations in the Republic of Azerbaijan", "Export operations in the Republic of Azerbaijan" information booklets for legal entities were prepared and printed in
Azerbaijani and English languages. and distributed to customs authorities.
At present, employees of the department are closely involved in the preparation of the new Customs Code. In order to define the development strategy of the customs service for the next five years, to bring customs legislation in line with international standards, to simplify customs procedures, to expand customs infrastructure, to create favorable conditions for entrepreneurs, to strengthen the role of the customs system in socio-economic development. The development of the project "State Program for Development for 2011" has been completed.
In addition to the above, a number of documents aimed at regulating joint activities between the organizations have been prepared.
In order to regulate the coordination of the activities of customs authorities and border troops at the border customs checkpoints of the Republic of Azerbaijan, the Instruction "On interaction in the implementation of border and customs control at the checkpoints of the state border of the Republic of Azerbaijan" was prepared.
"Technology of registration and release of passenger trains crossing the State Border of the Republic of Azerbaijan" was developed jointly with the Azerbaijan State Railway and approved in 2001.
"Model Rules for interaction between the customs authorities of the Republic of Azerbaijan and postal enterprises of the Republic of Azerbaijan in the issuance of international postal items" was developed and entered into force.
The Head Office prepared and signed a Memorandum of Understanding and a memorandum of understanding on the exchange of information between the State Customs Committee and the State Mining Control Committee in the field of radiation safety in the Republic of Azerbaijan, regulation of import and export operations.
"On the basis of the Strategy and Plan for the implementation of the GUAM Trade and Transport Assistance Program, the draft" National Plan for the implementation of the GUAM Trade and Transport Assistance Project "was agreed with the relevant government agencies.
In order to increase the professional level and knowledge of customs officers, GNTBI carried out purposeful work and took appropriate measures.
In order to increase the knowledge and professional level in various areas of customs work, GNTBI
organized and conducted many courses and seminars for customs officials with the involvement of local and foreign experts, including the following.
- Seminar held on October 2-03, 2001 for the member states of the Customs Convention on International Cargo Transportation with the Application of the BYD Booklet (1975) initiated by the UN Economic Commission for Europe;
- National seminar on "Against the illicit trafficking of nuclear and other radioactive materials" held by the International Atomic Energy Agency on October 26-30, 2001 within the framework of Technical Cooperation;
- Workshop on the principles of inclusion in the control list of specific goods subject to export control through the Export Control Bureau of the United States Department of Commerce, the structure of the control list and the EU "Control List" from July 31 to August 2, 2002;
- Courses on "Improving the professional knowledge of customs control officers through X-ray equipment";
- Courses on "Managing the Threat of Weapons of Mass Destruction" from March 29 to April 2, 2004;
- Seminars held by the International Tax Investment Center on March 22-26 and June 22-24, 2004 on "Increasing the customs capacity to assist the supply chain";
The new system has been transferred to the US Department of Energy and the Azerbaijan National Academy of Sciences. In order to protect the interests of producers within the country, customs tariffs have been revised with the participation of state enterprises and the private sector, and the unified tariff system with certain shortcomings has been replaced by a differentiated tariff system that is protected in international practice.
The adoption of special state programs by the President of the Republic of Azerbaijan for the development of entrepreneurship in recent years, measures aimed at eliminating bureaucratic obstacles to entrepre-neurship have been taken into account in the customs policy of the republic. In accordance with the action plan for modernization of the customs authorities of the Republic of Azerbaijan to eliminate problems hindering the development of entrepreneurship, to create healthy competitive conditions for participants in foreign economic activity, according to the 4-stage schedule of replacement of specific duties has been replaced.
Table.
Transferred to the state budget by the State Customs Committee on customs duties and trade turnover
Gomruk 2014 2015 2016 2017 2018 2019
Import duty - 4 490.0 12 376.4 36 295.6 49 489,6 53 949,6
VAT - 4 526.9 30 449.0 34 506.6 46 574.5 59 867.1
Otherwise traces - - 1 710.9 2 955.5 6 434.6 7 972.2
Other customs 2 933,7 7 810,6 10 468,8 7 905,1 9 123,8
Road tax - - 1 604.8 1 921.9 2166.5
Export duty - 1 203.9 2 165.1 73.7 4.9 -
TOTAL: 3 479.8 13 154,5 54 512.0 85 904.9 112 330.6 133 079.2
Republican bud. 3,2 4,3 13,5 16,7 24,1 23,7
Volume of imports 530 277,0 589 972,9 944 526,7 767 447,0 1 341150,5 1 010 580,6
Export Volume 508 110,8 497 064,9 736 518,1 756 759,5 593 813,5 902 960,6
Commodity turnover 1 038 387.8 1 087 037.8 1 681 1 524 206.5 1 934 964.0 1 913 541.2
Balance -22 166,2 - 92 908,0 -208 008,6 -10 687,5 - 747 337,0 -107 620,0
import duty 54265,7 47469,4 51 897,4 58 552,7 76279,6 100492,4
VAT 76976,6 104310,3 120414,2 143 526,2 171 330,8 253820,2
Otherwise traces 2 396,4 6339,9 7184,3 8663,9 11 144,4 19734,8
Other customs duties 8549,5 4 599,4 3453,4 124,5 228,6 223,9
road tax 1 733,1 1 653,5 1418,9 1 070,6 1 228,9 1 375,8
Export duty 69,1 0,4 309,1 453,9 525,3
TOTAL: 143921,3 164441,6 184368,7 212246,9 260666,2 376172,4
Special weight in the republican budget (PERCENTAGE) 20,1 24,0 20,3 17,3 17,3 18,3
Import volume (thousand US dollars) 1 170868,2 1433696,3 1664148,6 2619283,7 3516174,1 4219383,8
volume of exports (thousand US dollars) 1752226,7 2318213,9 2166846,3 2 581 204,5 3615618,5 4 346879,8
Turnover 2923 094,9 3751910,2 3830994,9 5 200488,2 7131792,6 8 566263,6
Balance 581 358,5 884517,6 502 697,7 38079,2 99444,4 127496,0
The customs authorities of the republic successfully perform their functions in the field of fiscal policy. This can be seen from the table data on customs payments and annual trade turnover transferred to the state budget of the State Customs Committee of the Republic of Azerbaijan for 1994-2005 and the first 20 months of the year.
Thus, the country's foreign trade turnover in the past period amounted to 3,830,994.9 thousand US dollars in 2000, 3,751,910.2 thousand US dollars in 2001, one thousand US dollars in 2002, 8,566,263 in 2005, 6 thousand US dollars and 10,248,454,1 thousand US dollars during 11 months of 2006. During the mentioned years, 581,358.5 thousand US dollars in 2000, 884,517.6 thousand US dollars in 2001, 502,367.7 thousand US dollars in 2002, 127,469.0 thousand US dollars in 2005. and a positive balance of $ 1,001,489.9 thousand during the first 11 months of 2006.
At the same time, the amount of customs taxes and duties transferred to the state budget in 2000 was 143,921.3 thousand manat, in 2001 - 164,441.6 thousand manat, in 2002 - 184,368.7 thousand manat, in 2005 - 376,172.4 thousand manat and According to preliminary data, in 2006 it was 515,839.0 thousand manat.
According to preliminary data, customs duties and taxes transferred to the budget in 2006 amounted to 139,666.6 thousand manat or 37.12 percent compared to the same period of 2005, 331,470.3 thousand manat
or 179.78 manat compared to the same period of 2002. percent, compared to 2001 was 351,397.4 thousand US dollars or 2.1 times and compared to 2000 was 371,917.7 thousand manats or 2.6 times more.
During the 11 months of 2006, the amount of exemption for import operations was 2,557,922.37 thousand US dollars, and in the corresponding period of 2005 it was 2,323,778.8 thousand US dollars. During 11 months of 2006, the volume of exemption was 234,143.57 thousand US dollars or 10.07 percent more in comparison with the corresponding period of 2005.
At the same time, the share and volume of exemption in import operations was 43.17 percent or 505,481.39 thousand US dollars in 2000, 63.66 percent or 769,384.36 thousand US dollars in 2001, 63 in 2002. , 42 percent or 1,056,078.6 thousand US dollars, and in 2005 it was 60.58 percent or 2,556,314.1 thousand US dollars.
The volume of exemptions in 2005 was 1,786,014.1 thousand US dollars or 2.3 times more than in 2001, and 1,500,235.5 thousand US dollars or 142.05 percent more than in 2002.
The analysis of economic indicators shows that the Azerbaijani customs authorities play an exceptional role in the implementation of the fiscal function in the last 15 years of service. Measures taken to prevent unwarranted interference in the business process of participants in foreign economic activity are always supported by the customs authorities.
References
1. On addition to the structure of the State Customs Committee of the Republic of Azerbaijan (No. 60 / 06.05.2004)
2. On amendments and additions to the Customs Code of the Republic of Azerbaijan (No. 650-IIQD / 14.05.2004)
3. On approval of amendments to the Customs Convention on International Cargo Transportation (TIR Convention) (No. 552-IIQ / 09.12.2003)
4. On making amendments to the Regulations on the State Customs Committee of the Republic of Azerbaijan (No. 703 / 27.05.2002)
