Concepts and functions

Seen institutionally in this way, the customs initially appears as a place of

business where these entries were made and taxes were collected on the

godos that entered and left the country. This explains because the doctrine is

referred to under the word “customs both to the registration and collection

points and to the fees that had to be paid there. The truth is that customs are

the only authorities authorized to cross the borders of this country and where

everybody who inteds to cross this country transporting merchandise. They are

located in ports and commercial routes and form true “doors” maintaining

customs as the inescapable”doors” for goods to cross national borders had a

very special significance in ancient times. In fact, his devotion to the protective

gods.

Historical background

The customs is a millennial institution whose seems to relate to the exercise of

control about foreign traffic and the right to tax the merchandise that crosses the

borders of the respective jurisdiction (city-state, kingdom, empire). In a previous

work we could able to check the existence of customs in the Egypt of the

pharaohs, Ancient Greece, the Rome of the kings, the Byzantine Empire and

the flourishing city-states of Venice and Génova.

various fuctions of the customs

However, if the institution in charge of the application of legislation related with

imports and exports is customs, it is worth considering what means fully fulfilling
this rol. It can be verified that both direct and indirect restrictions on imports and
exports are contemplated in the foreign trade laws of the different countries.
Absolute or relative prohibitions other than direct import and export restrictions.
Fiscal restrictions are distinguished from indirect restrictions, especially customs
duties, which together form a customs tariff. Therefore, when applying customs
legislation, customs must apply a direct or indirect restriction to foreign trade. It
should be noted that, throughout history, the customs of various countries have
been entrusted with numerous tasks in addition to border control and the
implementation of the aforementioned restrictions. This is how data is collected
for the elaboration of statistics related with foreign trade, customs benefits are
applied according to the origin of the merchandise, the implementation of
customs suspensive and economic customs systems, collection of other taxes,
customs duties (v. gr. VAT, internal taxes), according to return systems, labeling
of imported goods, implementation of anti-import regulations against counterfeit
or pirated goods, duty-free destination control of imported goods according to a
specific purpose, etc.

customs and trade security

Considering the new international reality that prevailed in the United States after
the attacks of September 11, 2001, customs must play an important role in
guaranteeing the security of international cargo. Therefore, customs must
balance security with trade facilitation. for it , they must use modern techniques
such as risk analysis and appropriate detectors. It is about the security of the
so-called logistics chain, that extends from the producer to the consumer
(international delivery). This requires that the different customs authorities
around the world work in the most coordinated way possible and cooperate
closely with each other. To control the end-to-end logistics chain, customs must
integrate a network of customs services cooperating in real time at the
operational level. In terms of control, ordinary importers and exporters that have
received a certificate are treated differently based on their reliable customs
performance and risk analysis. Similarly, there is a growing need for the
exchange of information between the place of origin of the merchandise subject
to international trade and the customs office of destination. the WCO meeting in
June 2006, the Council approved the Framework of Standards for the Security
and Facilitation of Global Trade (SAFE Directive). It is a set of uniform
international minimum standards or guidelines necessary to strengthen the
implementation, facilitation and security of the logistics chain. The
aforementioned 2006 sessions treat with the report of the fifth meeting of the
High Level Strategic Working Group on Security and Trade Facilitation held in
April 2006 in Shanghai, China. The Council adopted a resolution on the
implementation of the Directive to ensure security and facilitate world trade (SC
0074F1a, Annex IV). This regulation emphasizes that the security of the
logistics chain is the mutual responsibility of the customs of importing and
exporting countries and the private sector. The importance of strengthening the
capacity of customs agents is emphasized. The central role of O.M.A in the
application of the SAFE Directive and the modernization of customs..This
directive treats of the provisions on authorized companies ("agreements") (doc.
SP 018). It is defined as "any party involved in the international movement of
merchandise in any capacity that has been recognized by or on behalf of a
national customs authority as WCO standards or equivalent security standards.
Logistics Chain The Authorized operators can, in particular, be manufacturers,
importers, exporters, customs agents or brokers, freight forwarders,
consolidators, commission agents, port, airport or terminal concessionaires,
integrated carriers, warehousemen or distributors” (doc. SC00774F1a, Annex
V) Therefore, the trust come with a differentiated customs treatment.
Fiscal and extrafiscal functions of customs
We have already seen these ways, in addition to receiving the payment, they
must apply the prohibition of import and export. On the other side, keep in mind
that the customs enforcement function can be performed for different purposes.
This can or can not be the case in the protection of resources for the Ministry of
Finance to protect the national industry. These different purposes of taxes led to
the doctrine of tax distinction Fiscal and no-fiscal obligations. In addition, for
both import and export prohibitions and no-taxes, the doctrine also counts
between financial or non-tax activities and customs duty functions.