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  4. Osobennosti provedeniia tamozhennykh operatsii pri...

Osobennosti provedeniia tamozhennykh operatsii pri peremeshchenii podaktsiznykh tovarov cherez tamozhennuiu granitsu EAES

Book Chapter
Monograph «Culture. Science. Education: modern trends»
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Published in:
Monograph «Culture. Science. Education: modern trends»
Authors:
Vladimir G. Svinukhov 1 , Svetlana V. Senotrusova 2 , Veronika V. Zhoglicheva 1
Work direction:
Глава 2. Наука
Pages:
211-225
Received: 17 February 2020

Rating:
Article accesses:
3124
Published in:
РИНЦ
1 FSBEI of HE "Plekhanov Russian University of Economics"
2 Lomonosov Moscow State University
For citation:

Abstract

The authors outlines that a reliable choice of the appropriate customs procedure allows the customs authority, depending on the purpose, time of import or export of goods, as well as other circumstances, to apply various legal regulation tools to excisable goods. The authors come to conclusion that this allows to take into account more fully the needs and interests of participants of foreign economic activities, and ultimately contributes to the development of foreign trade in excisable goods, as well as other forms of activity directly related to international trade.

References

  1. 1. Сидоров В.Н. Таможенное оформление в отношении подакцизных товаров: учебник для вузов. – 5-е изд., перераб. и доп. – М.: Юрайт, 2014. – 475 с.
  2. 2. Данные Министерства транспорта РФ [Электронный ресурс]. – Режим доступа: http://www.mintrans.ru/
  3. 3. Данные Центральной акцизной таможни [Электронный ресурс]. – Режим доступа: http://cat.customs.ru
  4. 4. Данные Федерального казначейства РФ [Электронный ресурс]. – Режим доступа: www.roskazna.ru/
  5. 5. Данные Федеральной службы государственной статистики: Официальный сайт [Электронный ресурс]. – Режим доступа: http://www.gks.ru/
  6. 6. Данные Федеральной таможенной службы [Электронный ресурс]. – Режим доступа: http://www.customs.ru/
  7. 7. Данные Центральной энергетической таможни [Электронный ресурс]. – Режим доступа: http://cet.customs.ru

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