Historical aspects of the development of customs clearance on maritime transport

Dzhemlikhanov Timur. Historical aspects of the development of customs clearance on maritime transport. Journal of Education, Health and Sport. 2020;10(10): 333-343. eISSN 2391-8306. DOI http://dx.doi.org/10.12775/JEHS.2020.10.10.032

https://apcz.umk.pl/czasopisma/index.php/JEHS/article/view/JEHS.2020.10.10.032

https://zenodo.org/record/4520469

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Received: 18.09.2020. Revised: 12.10.2020. Accepted: 30.10.2020.

UDK 342.924

HISTORICAL ASPECTS OF THE DEVELOPMENT OF CUSTOMS CLEARANCE ON MARITIME TRANSPORT

Timur Dzhemlikhanov

Technotorg LLC

Abstract

The article is devoted to the study of the historiography of maritime transport and customs clearance. The historical aspects of the development of customs clearance in maritime transport are covered. The origin of shipbuilding and the development of navigation are analyzed, and it is indicated that in the process the customs for the transportation of goods through foreign territory were approved. The same customs in the form of duties were established in the courts. In practice, the duty in its economic essence served not so much as a tax as a levy, so it was paid not from the goods, but for the right of people to enter this territory.

Keywords: customs clearance; maritime transport; tax; duty; shipping; shipbuilding; territory; ports.