Basics Of Customs And Excise 5,332


I would like to tell you frankly that when I sat at my “Laptop” and started to print the book, I got a bit afraid because I was going to speak about the most difficult and oldest activities in the world; I had to show attractiveness of this filigree technique that is common to this profession together with its difficulties.
At the same time, I was eager to share with students, my former colleagues, inexperienced and experienced Georgian businessmen the knowledge that I gained during my nearly three years` work in the customs department. On the one hand, it was the feeling of struggle with the difficulties that stood before me and, on the other one, it was eagerness to share my ideas with others that has awakened in me the desire to create a manual about the basics of customs and management reflecting the present normative and institutional reality and international standards as well as wishes to improve existing situation. In order to avoid flatulency in the work, we have sat the following purposes: to tell the reader about customs as a form of institutions and its economic relations; we have also intended to tell about such dependent relations as international exchange and integration, the existing unity and contradictions between world and national economy; to speak about international integration as a driving force of mutual relations, about substance of customs policy; to show the necessity and efficiency of its Georgian model and the existing reality. We made a point of telling about the present technology of work in Georgian customs (these technological norms are based on experience of the West and at the same time, Russian customs norms in the normative part). We wished the considerations to be:

1. Simple and understandable;

2. Theoretic so that to make the subject attractive by means of showing its basics;

3. Practical so that we could speak about the existing standards and avoid deviations from the point;

4. Pragmatic so that the manual would become a desk book for customs officials and interested businessmen;

5. Full of practical examples and tests, charts, schemes of normative acts and extracts from conventions so that it would be easier for students to learn the book. This book will also make it possible for customs officials to consider an analogy and find answers in case any questions arise.

Thus, the author’s wish was to create a perfect desk book about the technologies of customs so that interested persons and students would not have to look for other sources. At this stage this will, probably, remain a dream as technological and legislative norms change very often inGeorgiadue to our economy’s metamorphic, embryo stage.

Therefore, the author will be pleased to receive any comments and offers about this work and will try to consider them during the second edition.

It would be fair to mention that idea creating research work about customs belongs to the Karumidze family-the family that I deeply respect. It is noteworthy that the book “Customs”Tbilisi, 1998 has played a specific role in the development of this field.

Notwithstanding many of its faults, another serious step was “Comments on Georgian Customs Code” created by a group of authors under the professional leadership of Victor Lortkipanidze. I was one of its co-authors.

We should also mention a young economist, Goner Uridia’s attempt to tell about this very difficult science by means of a new approach (questions and answers). Yet our scientific laboratory is very much different from the previous one. Theoretic discussions of scientific circles about customs are concentrated here. From this point of view, popular scientific magazine “Macro Micro Economics” served as an arena for us. The magazine has come out since 1997 and I am its editor-in-chief. Serious discussions about different theoretic and practical issues of customs were reviewed in the pages of the magazine. Thus, the postulates offered to our reader are approved. The scientific economic intelligentsia of the country has more or less been concentrated around the magazine. Thus, all innovative ideas and conceptions were available to the author. It is this very inexhaustible source that has helped to form serious theoretic basis of the book.

The second laboratory of the author was in the customs or in practice. As Hegel says: “The tree of theory is colourless, only practice can be evergreen”. From the methodological, documentary point of view (introduction of new norms based on international norms and skills) as well as from the viewpoint of computerization and software, introduction of new technologies and performance of reforms, 1997-2002 were years of golden age for the creation of Georgian customs institution. Today, most people try to speak about the importance of this period with irony and mockery. They do their best to ascribe it the role of the creation of attributive institutions, but it is always difficult to conceal good deeds.

One can criticize this period out of his ambitions, but one cannot obliterate everything that has been done. True, this period had its own gaps, problems (they are everywhere), but on this stage of the national economy formation, technological and programme know-how has not been implemented so intensively in any other branches except for communications.

Reforms in customs system in 1997-1998 in the time of the greatest practician and manager Tengiz Abuladze testifies to the serious work of our laboratory. What do we really mean and why have we stopped at this seemingly unimportant issue in our subject?

It is because, my reader, you would believe in the book because what is written here, is not imagined, composed and, moreover, translated from Russian and English (though I am not against good translations), but it has been collected gradually, piece by piece. It is reality and truth that can not be harmed by ambition, political, popular and ambitious cynicism.

Are there any angels inGeorgia? Does not the Testament teach us not to see the speck in our brother’s eye, but to see the beam of wood in our own, does it not teach us that to err is human, that mistakes are made by those who work or create anything , serve their motherland, but not by those who can only gab and boast. Man is valued by his deeds and deeds are valued by real results made by professionals.

The last century of colonialism in our country was very interesting and complex. The Georgian state was almost completely restored as never before in its historical limits (epoch of Renaissance), and at the same time it did not exist as a political unit. On the one hand, the country had constitution, national language, national anthem, flag and a whole number of state institutions, but it did not have nationhood.

And in 90-ieth, since the very start of the formation of this nationhood, national attributive institutions were formed. Here belong army, national security, monetary symbol, the National Bank, etc. Many of these institutions have existed in theUSSRin this or that form. Customs was the only institution that did not exist then, it was priority of mother country. In 1992-1994, customs points were controlled by spontaneously created groups. There was no normative basis and regulation of customs technologies-related issues by means of the letters of Cabinet ministers. In 1992-1994, there was an attempt to create Customs Code. Tax institution has been created under the leadership of David Salaraidze and contours of internal taxation have been clearly outlined, i.e. collection of taxes (one of the main functions of the state). This more or less regulated “internal area” came in contradiction with the existing institutional customs that pursued fiscal policy. The latter represented a “barrier” or, at best, a rope stretched along the customs; disorganization, non-existing normative basis, no registration, computerization and international documents. Naturally enough, there were low budget revenues. I will provide data showing the dynamics of budget revenues. I will provide data showing the dynamics of budget revenues in 1995-2000 so that no one would doubt my words.

It is the very dynamics that we have mentioned above (we do not mean any reforms). Only existing things require reforms, but not non-existing ones. Proceeding from this, the first task is creation. In 1996, Tengiz Abuladze started to create with the support and immediate participation of  the president.

No one can accuse the author of the lines of apologetics. Once a certain functionary asked me why in one (or more exact several) of my interviews in the newspaper “Banks and finances (issued under the leadership of very talented people – Badri Beradze and Vaja Beradze) I said that the then minister of finance Mikhail Chkuaseli who presented a serious “Doctrine of economic gap” in the governmanet session was simultaneously Erkhardt and Chkuaseli? Naturally enough, not for apologetics because I need nothing from Misha. Therefore, it is illogical because doctrine of economic development created under the leadership of Misha Chkuaseli has really been prepared by a large group of authors and experts. At the same time, Misha sumbitted it to the political establishment. W can feel sympathy or antipathy towards a certain person, but we cannot underestimate the good deeds made for the country. Thus, the minister’s enemies have defeated his initiative because of their own ambitions, and the country was left in crisis.

I gave you this example to demonstrate that Tengiz Abuladze stared to build the Georgian customs: There appeared customs terminals, crossing points, bridges, code, rules, technologies, technique of creating the state. It is not a one-off action, but rather a lasting process. Besides, in this field one man serves aas a bridge to another. When I sawParis, I was struck by the impression as if this symmetry was planned by one architect, as if it was built by one painter together with architects. I was surprised to learn that some buildings belonged to XII-XV centuries and others to XIX-XX. I was told that Parisians respected their predecessors, that they did not have the right to destroy and not to appreciate their inheritance.

In this period, basics of customs technology adn single computer system were created. I was one of its authors. In 1998 , the Georgian customs declaration was still printed in Russian. It took specialists a year and a half to handle all the documentation with “commodiity classification” in the Georgian language (exceptingTbilisicustoms where Asycuda programme is used). Compared with other structures, the customs department has the most development communication and computer system corresponding with international standards; it can also work in the “on-line” regime by means of Sputnik. Its servers process information about the external trade ofGeorgiaone a daily basis.

This period was followed by 1998-1999 when management and structure has become more perfect, when there was delegacy of rights and simplification of management system. Co-operation of our customs institution with American and English ones has passed into a qualitativelu new stage. Tamaz Maglakelidze has completed institutional and structural reforms initiated in Tengiz Abuladze’s time. Customs has acquired contours of organised system in this disorganised country that has lost its territories and lacked well-defined borders. Human resources and technological perfection was necessary.

The system might have had many problems and faults at that stage. The Costoms system, certainly, required perfection, butGeorgiacreated its own customs institution, which was an important thing then. As for the perfection of f.e. reformas, to tell you the truth it is a process that is subsequent upon the development of society and it, certainly, requires permanences. The recovery of the country will be under threat in case this process is interruped as it was in 2000-2002.

I attracted my reader’s attention to this issue in order to tell you there is no other real and true work in this sphere than one as it is a reflection of the above-mentioned processses. Therefore, the reader must decide whether he needs this book or not. Yet, like Nitshe I think “there is nothing good in the crwod even if it follows you hard on your heels? Therefore, you should not believe in everything that is writeen here. Let us read this book and discuss it together.

I should frankly tell you, in this booko I wanted to cencentrate my pedagogical experience during my work as an assistant professor in the Tbilisi State University as well as during 12-year practice in banking and fnancial fields in order to tell you something specific,, but specific things are too deep, it is always difficult and complicated so forgive me if something was wrong.

The development of civilisation is accumulation (or creation) of material values and the way of its distribution. All this happens by means of man’s interrelation with the substance or with each other. Energy is necessary for the creation of new idea. This unqenchable enery is man himself with this inner world, material requirements and interests. The effect of creating material values is much greater if more energy is spent on it or if more people are united to create it… somone should gather these people and direct their energy towards one purpose. On the other hand, individuals differ from each other by their nature, the way of physical and spiritual development, sripitual aspirations and interests. Despite it, they have some common feature that can become unifying force of these different elements. Conversion of these different elements into one common behaviour is called possession of human souls. Later people called it control or management.

Everything ranging from old Egyptian priests to Aristotle’s “Pilitics” and Hegel’s “Philosophy of thinking” was devoted to the art of managigng people’s interests and behaviour. Everything, even religion and ideology of parties have the same purpose!

At more lower stage ideology and art gemerates management of relationships during the production or consumption process.

InGeorgiaone can hear that “management” is a new science for us. Trys, here the word “management” gas some in practical use not a very long time ago, but the art of managing people’s society and human groups appeared long ago and has even become during the Communist period. Just imagine what a skill one should have in order to assure people of the reality of non-real.

This reminds me of Dale Carnage’s story: Charles Shvab was ne of the people who received million dollars a year as manager.

How could they pay Shvab so much money? – asks the author. Might he know much about production? No! He himself that there are many professionals that are better than he.

–         Perhaps, he is genuis and not…

Shvab said, – continued the author, – that he received money for his great talent to establish good reliationships with people, organise and control them. My most important feature is the gift to awaken enthusiasm in people and help to reveal their best features. I achieve all this by recognising and encouraging people’s dignity.

Critics would, probably, ask what customs has to do with management, but I will frankly tell you that management has its own general laws that are successfully applied in both provate and state sectors. The clear example of it is the system in theUSA. Here a man who wishes to make a career first works in state sector with lower pay, but he receives experience in management. In 10-15 year’s time, he starts to work in the private sector under a very serious contract. The clear example of it is the former chief of FBI or generals of war againstIraqwho started work in private sector.

If you do not have management skills, you will not become a manager in the customs even if you know technological schemes or vice versa. The senior management should have the knowledge of technological issues of customs.

Thus, the reader will receive interesting advice and learn rules of management game in the work. The use of the above-mentioned in customs or export-import operations will help you reach success.

The Georgians have gained freedom as well as obligations. These are obligations before the world the integral part of which our country is. Thus, many of us are dependent on international trade where we are our own advisors. The most important and complex thing is that is up to you to take a decision. This book will be your friend and guide in this responsible moment.

What made me create manual on this subject? This is the first question that students and colleagues will, probably, ask me. I would like to tell you that it is a very long story. It began when I had yet no experience and first started to work in the customs. The first thing to catch my eye was non-competence, archaic forms of document circulation and financial management, lack of computer system, ewakness of registration and analysis. I was ambitious and eagerly learned things taking place around me. I noticed one thing: there were people – economists, bankers, engineers, coedians… and there were also those who had no such specific profession, but they had a good working experienve in the customs. I felt taht they were talented and useful people. There was no literature, there were no high schools who have this experience. I started to work on this manual and made a point of helping to establish the school so that this disgraced profession would become a worthy one for the country. I would like to tell my opponents one thing – in the times of bible and today, in past regime and present system people are usually guided by interests, first of all, personal ones. The greates mistake of the previous formation was that social, communal interests were places above personal ones. It is the same as to change the direction of river and make it flow upwarss. Society consists of individuals who have different mentality and aspirations. According to Dale Carnage, each of them has the following wishes:

1. Health and life;

2. Recuperation of energy and nourishment;

3. Sleep;

4. Money and material values;

5. Afterlife;

6. Sexual satisfaction;

7. Well-being of children and family

8. Recognition of personal significance;

This common denomination of people’s inner world is different and aspiration towards its satisfcation is credo of its existence because it is so and the force of the difference is in unity. Therefore, it is possile to unite them.

The further moment that became an object of my empirical study was search for main power. The implementation of processes in human society, creation and distribution of values, achievement of great purpose requires power. This unique and almost unquenchable energy is man himself. However, not a simple man, but the one who, acoording to Ilia, has “special knowledge”. I wanted to pass this very “special knowledge” to my students by means of this manual.

Customs management is an art, art of magicians and therefore, the lot of the elect. Moreover, there are different, but fixed and definite methods of metal fusion, production of muriatic acid and heat-power energy… But you will see no such ready recipes that are comprehensive or compelety introduces in economic and financial management field.

Aristotle in his “Politics” defines management principles, Dante Aligieri looks for an answer in afterlife, Carnage and Freud in human psychology, Joseph Synk, Meskon and Rosie in the process of creating values. But you will nowhere find things that you need, here, now.

Thus, search for new approaches continues in the theory of economic sphere management and technological labyrinths. The best manual in this field is practical activities in life. Despite it, it is necessary for students and yojng managers to know general principles and methods of customs relationships and technologies and to build their own strategy on its basis.

იხილეთ წიგნის სრული ვერსია: BASICS OF CUSTOMS AND EXCISE