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 The journal has had 5 points in Ministry of Science and Higher Education parametric evaluation. § 8. 2) and § 12. 1. 2) 22.02.2019. © The Authors 2020; This article is published with open access at Licensee Open Journal Systems of Nicolaus Copernicus University in Torun, Poland Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium, provided the original author (s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non commercial license Share alike. (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited. The authors declare that there is no conflict of interests regarding the publication of this paper. 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