Theme № 1. Bases of the customs system of the state.

Plan: The role and importance of the customs system; History and development stages of customs in Tajikistan; Structure of the customs service under the government of the Republic of Tajikistan;

Customs - government agency entrusted with enforcement of laws and r egulations to collect and protect import-revenues and to regulate and document the flow of goods in and out of the country. governmentagencyenforcementlawsr egulationsdocumentflowgoodscountry

Customs activity has an ancient history. In many historical documents the emergence of customs activity is closely linked to the emergence of states, their boundaries and the emergence of internal and external markets. 4

Historically, it is proved that even in the 7-6 centuries BC., the abundance of goods, fertile soil for agriculture, inexhaustible reserves of mineral resources, a huge scope for livestock production have stimulated trade relations. 5

At this time, our ancestors, as a result of a favorable location, acted as a link between the countries of the East (China, India) with tribes Volga region, Kazakhstan, Siberia, Eastern Europe. Caravans with goods went through the territory of Central Asia. 6

Flourishing of trade, was the cause of the tax system, including the establishment of the collection of customs duties and the establishment of the fiscal authorities. 7

During the reign of Samanids country was stable and Divan Muhtasib (customs department) within endowed with functions carried out in the general control of the import and export of goods. Specially organized customs departments at the checkpoints of the country was carried out in customs registration books imported and exported goods by permitting with stamp in accompanying documents. 8

Later in Samarkand was built the largest indoor shopping center. Were established economic and political ties with France and Britain, Syria and Turkey, India and China, Russia and Spain. The merchants of these countries have had their permanent missions in Samarkand and Bukhara. 9

In the second half of the 16th century intensified trade between Russia and Maveraunnahr. Merchants from Central Asia provide cotton and silk fabrics, weapons, jewelry, ceramics, tableware and expensive to export from Russia leather, fur, wool fabrics, honey and other products for which there was a great demand. 10

Were introduced such taxes as emir, brokerage, trading fees (2.5% of the value of the goods), Kavsan (installed share) muhrona (fee for printing), the fee for a place on the market, fee scales, etc.. 11

The only one on the entire territory of Central Asia customs checkpoint that controls the movement of goods across the customs border of the USSR, was Termez customs post.