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Introduction 3

1. Analysis of customs legislation and customs Italy system 4

2. Order of working a customs Italy service 6

3. Determination Rates of customs payments 9

Conclusion 12

Literature List 13


Italy spares much consideration to problem of organization customs deal, considering given scope of activity as important component part of the world trade.

Italian customs, either as a majority cus-toms developed countries, vested with following functions:

• sightseeing crossing border of country, sea and air courts and followed on them cargoes, including baggage of passengers (for preventing and revealing the events of illegal import and export and sub-jects);

• realization of customs formalities, con-nected with the import and export of goods, crossing the border on legal bases;

• performing a work on an adding, recovery and return excessive paid customs pay-ments, charging of excises and undertaking other operations from the sphere of cus-toms politicks, including the checking correctness a establishment customs goods cost and values of customs duties;

• participation in organizations of duty free zones and checking for moving the cargoes and goods through these areas.

Literature List

1. Organization of customs deal in Japan // Customs bordered №3, 1993

2. International tax right // under red. B.М. Boguslavkie - М., Jurist’, 1996

3. Shpilov Customs deal - М., Deal, 1998

Примечаний нет.

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