The National Institutional System with Competence in Administering Customs Duties Cover Image

The National Institutional System with Competence in Administering Customs Duties
The National Institutional System with Competence in Administering Customs Duties

Author(s): Ramona Ciobanu
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universitatii Transilvania din Brasov
Keywords: customs duty; customs tariff; customs authority

Summary/Abstract: Customs duties are budgetary revenues, but also important instruments in streamlining international trade. There are several types of customs duties, but their contribution in terms of value to the establishment of public funds is rather negligible. The attributions of the customs authorities are the customs control of goods and people, the establishment and collection of taxes due, fighting crime or, to put it differently, the enforcement of customs duties. Romania has joined the movement to liberalize world trade by ratifying numerous international conventions and harmonizing its legislation with the one of the European Union, whose member it is.

  • Issue Year: 2015
  • Issue No: 2
  • Page Range: 181-188
  • Page Count: 8
  • Language: English