Cancellation of internal customs duties in Russia. Customs project of Count Shuvalov Cancellation of internal customs duties in 1754 with whom

At the beginning of the 18th century, Peter I a new customs system was created based on the policy of protectionism of the internal market. She defended the interests domestic manufacturers and favored the development of the Russian economy.

However, to replace the great emperor, the era of "palace coups" "brought" people who look at the tasks of Russian economic policy in a completely different way. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of imperial favorites. So, in 1731 Empress Anna Ioannovna claims new customs tariff, canceling the protectionist policy of Peter I.

However, with the coming to power of Elizabeth Petrovna, the economic course changes, and the government finally begins to deal with the most important state problems. It becomes clear that the current customs system slows down the economic development of Russia. Customs duties within the country were a particularly heavy burden on domestic producers (there were about 17 of them by the middle of the 18th century).

So, passing a path of approximately 60 kilometers, the merchant crossed about 3-4 domestic customs, on each of which he was obliged to pay a fee. In addition to the money spent on keeping the horse on the road, the fees took away almost half the amount received for the sale of goods. In addition, the phenomena of abuse of their powers by customs officers were quite common.

Pyotr Ivanovich Shuvalov himself, who prepared a project on the abolition of customs duties within the country, said that one of the main reasons for the customs reform was the need to replenish the state treasury. According to the count, it is necessary to levy taxes on those who sometimes can pay more than their salary.

There were also other prerequisites pointing to a weakening customs system and its inconsistency with the economic interests of the country.

So, main reasons for liquidation internal customs duties were:

  • combating corruption and other abuses by the customs service;
  • the dissatisfaction of the population (especially the peasants) caused by the huge size of the collection;
  • creation of an effective source of replenishment of the treasury.

Projects to improve the customs system began to appear as early as the 20s of the 18th century, but all of them were not considered as part of the solution. general question and therefore have not been implemented in reality.

The first big project to eliminate customs duties within the country was proposed to the Senate in September 1752 Count P.I. Shuvalov, an influential statesman and favorite of Elizabeth Petrovna. Initially, the project program assumed the elimination of customs duties only for persons belonging to the peasant class.

However, in a document prepared by P.I. Shuvalov, it was not determined how the count plans to compensate for the losses received by the treasury from the reduction in the payment of fees.

That's why March 16, 1753 Petr Ivanovich submitted to the Senate new project, who proposed to eliminate absolutely all internal customs duties: “destroy all customs existing within the state (except for port and border ones), and if they don’t exist, they don’t collect the above-described fee.”

In the final version, the draft abolished not only customs and customs duties within the country, but also 16 other duties and proposed, unlike the original version, that revenues received by the treasury from internal customs taxes should be “collected at port and border customs”.

Already in August 1753 The Senate approved the count's bill, and a few months later, having approved the Senate report, Empress Elizaveta Petrovna issued a manifesto "On the abolition of customs and petty dues."

It said that "countless torture, death of people and ruin of houses", "robbery and theft", which occurred from the collection of customs taxes and abuses in their collection, will stop. The manifesto also pointed out that customs duties prevented the creation of a single all-Russian market, but now, since “our Russian subjects, merchants inside our state will sell and buy all kinds of goods duty-free,” the forces of the state and its people will multiply.

According to the manifesto of the empress, were eliminated 17 types of customs fees. The main duty was "on food and bread." Taxes "with a cart" and other fees within the state were also abolished.

Instead, increased up to 13 kopecks per ruble duty on imported and exported goods in port and border customs. In addition, the manifesto suggested replacing the obsolete tariff 1731.

By 1754, internal customs ceased to operate in most of our country. In the same year, internal customs and trade stationery fees were abolished in Siberia, and the imposition of duties on goods brought into Siberia was also completely eliminated. However, goods exported from the area were still subject to taxation 10% rate.

In some cities of Russia, border customs were moved to the state border.

The changes also affected the internal structure of customs. AT May 1754 Empress Elizaveta Petrovna approved the Senate report, which proposed reforming the customs system on the southwestern and southern borders.

To December 1755 27 customs offices were created with new system outposts and form posts on all land borders of the state. In addition, there were about 15 customs houses in ports.

For the convenience of levying a single new duty on goods of foreign production (or exported abroad), in 1754 a table of “normal prices” was published, according to which the tax was collected. Also canceled was the old tariff, at which duties were levied in gold money: for practicality, the new fee was levied in "walking money".

Thus, the main burden of paying customs duties fell on foreign traders. It is also worth mentioning that the abolition of internal customs duties in our country was the first in the world. So, in Germany, internal customs were destroyed only in the middle of the 19th century, and in France - as a result of the French Revolution 1789-1799.

The implementation of the customs reform required the subsequent restructuring of the legislative system of the country's customs. Therefore, in December 1755 Empress Elizaveta Petrovna approved a decree on the creation of the "Customs Charter", a new document regulating customs relations, taking into account the recent destruction of internal customs barriers in the empire.

In the introductory part of the charter, the reasons for the elimination of internal customs duties were again spelled out. In general, this document was an attempt by the government to fully define the legal relations between the various estates in trade society. Moreover, the attempt was quite successful, since in practice the "Customs Charter" perfectly coped with the task assigned to it and marked the transition to a civilized way of solving customs problems and issues.

This document canceled absolutely all previously adopted letters and took into account the transition to single 13% tax for foreign goods. The "Charter" regulated the rules of foreign and domestic trade, and also determined customs duties. So, foreigners who were not recorded in the Russian merchant class were forbidden to trade on the territory of the Russian Empire. In addition, people of “other classes”, that is, lackeys, teachers and others, were not allowed to trade.

A number of other provisions included in the "Charter" determined the territory and goods that were allowed to trade, for each class separately. So, this document imposed a ban on peasants to trade outside the empire, as well as in villages too far from the city; the owners of manufactories (manufacturers) were completely prohibited from both wholesale and retail trade, etc.

Also, the charter finally approved the complete abolition of customs within the country and, accordingly, the collection of internal customs duties from the population.

Thus, the elimination of customs duties within the state and the subsequent creation of a new customs one marked the exit of the Russian economy to a new, organized and systematized level, and also provided an opportunity for economic activity without burdensome fees to all the estates of the empire.

The transmission regarding the abolition of the increase in duties on cars is presented below.

Tebieva Yulia Ruslanovna

Postgraduate student of St. Petersburg State University of Economics, Russia, St. Petersburg

Email: [email protected]

Scientific adviser: Ivanov Kirill Evgenievich

Doctor of History Professor. department international relations, history and political science

Russia, city of St. Petersburg


At present, the study of the domestic economic policy of the Elizabethan time is becoming increasingly relevant.

In this regard, of undoubted scientific interest is the study of the program of economic transformations by P.I. Shuvalov, who played an exceptional role in determining the domestic policy of absolutism in the 50s. XVIII century., In particular, the economic reform, which resulted in the abolition of internal customs duties. The need to develop the topic is also due to the lack of special studies on this issue.

Attempts to unify the collection of duties have been made since the beginning of the 16th century, as evidenced by a letter to the customs officers of the city of Dimitrov dated 1521. During the 17th century. several decrees were adopted regarding the procedure for collecting customs duties, but by the middle of the 18th century. the following situation develops, described by P. I. Shuvalov in a report to the Senate dated September 7, 1752: a peasant traveling to Moscow “with all sorts of edible and other supplies of his home cooking”, provided that there were more than 2 hryvnia worth of goods, wasted a lot of time for inspection. Shuvalov also notes the abuses of the kissers, mainly bribery. As an example, the journey of a peasant from the Trinity-Sergius Lavra to Moscow to sell a load of firewood is given. On his way, the peasant needs to overcome 4 or 5 bridges, and even if he crosses the river ford, he is still obliged to pay the fare. Thus, out of 15 or 20 kopecks of earnings, having paid all the duties, hardly half remained.

The collection of customs duties has invariably been accompanied by great atrocities at all levels. In the following way, local residents describe crossing the borders: “We go to all customs, agree on what they will let us through, which will take less duties from us and what will be their lot, also what part will remain for us, then if somewhere is more similar, here we and we pass."

Another reason for the economic reform was the need to replenish the treasury. Shuvalov, in his report, proposes to replenish the treasury at the expense of those "who are more able to pay than the prescribed salaries."

Petr Ivanovich Shuvalov proposes to transfer internal customs duties to port and border ones, namely St. Petersburg, Arkhangelsk, Kola, Bryansk, Kursk, Smolensk, Toropetsk, Pskov, Pavlovsk, Belogorodskaya, Temernikovskaya.

State monopolies, which at one time Peter I abandoned as a means of financial income, are again returning in the reign of Elizabeth Petrovna. Often this was the reason for the dissatisfaction of the merchants and, with the exception of salt and wine, such trade brought little profit. Many researchers believe that Count Petr Ivanovich Shuvalov was engaged in the development of this bill, first of all, for his own benefit. It is known that in the hands of the Shuvalovs it was concentrated a large number of farming, in addition to this, P. I. Shuvalov was engaged in commercial and industrial activities.

Thus, the main reasons for the abolition of internal customs duties are:

1) bribery, various abuses

2) the dissatisfaction of the peasants, caused by exorbitant requisitions

3) the revival of state monopolies

4) personal benefit of Count Peter Ivanovich Shuvalov

Literature:

1. Andriainen S. V. Empire of projects: state activity P. I. Shuvalova. SPb., 2011.

2. Vitchevsky V. Trade, customs and industrial policy of Russia from the time of Peter the Great to the present day. Per with him. A. V. Braude / ed. Yu. D. Filipova. SPb., 1909.

3. Kizevetter A. A. On the history of internal customs in Russia. Kazan, 1913.

4. Complete Code of Laws of the Russian Empire. - T. 13. - No. 10164.

_____________________________________________________________________

Andriainen S. V. Empire of projects: state activity of P. I. Shuvalov. SPb., 2011. S. 125

Kizevetter A. A. On the history of internal customs in Russia. Kazan, 1913. S. 52.

Complete Code of Laws of the Russian Empire. - T. 13. - No. 10164.

Vitchevsky V. Trade, customs and industrial policy of Russia from the time of Peter the Great to the present day. Per with him. A. V. Braude / ed. Yu. D. Filipova. SPb., 1909. - S. 116.

The abolition of internal customs duties in the Russian Empire removed obstacles to the development of trade. This reasonable decision was made during the reign of Elizabeth, daughter of Peter the Great. There were good reasons for the elimination of trade barriers within the country. The presence of customs gates on Russian roads infringed on the interests of the merchant class and adversely affected the state of the empire's economy. A law passed in 1754 reversed this situation.

Protectionism of Peter the Great

At the beginning of the 18th century, the economic policy of the Russian Empire was based on the idea of ​​protecting the internal market. Customs restrictions served the interests of domestic industry. After the death of Peter the Great, a different era began. At the imperial court, the influence of favorites of foreign origin, who did not care about the economic development of Russia, increased. By decree of Tsarina Anna Ioannovna, the protectionist policy developed by Peter the Great was canceled.

The reign of Elizabeth Petrovna

The accession to the throne of the new empress changed the views of the ruling elite on the country's economic problems and how to solve them. During the reign of Elizabeth Petrovna, it became obvious that one of the most serious obstacles to the development of domestic industry and trade was the system of internal customs. There were 17 different duties that merchants were forced to pay when transporting goods within the territory of the Russian Empire.

Bill

The initiator and inspirer of the reform of the customs system was Count Pyotr Shuvalov. This statesman actually led the government of Elizabeth Petrovna. Count Shuvalov prepared a project for the abolition of internal customs duties. He submitted a report to the Senate justifying the need for this reform. The main purpose of lifting restrictions on the transport of goods within the country was to increase revenues to the state treasury. The project for the abolition of internal customs duties was approved by the Senate. It became the basis of the law approved by Elizaveta Petrovna.

Lack of a common market

In those days, the Russian Empire was a single political and administrative space, divided by economic borders. This made the cost of moving goods within the country unreasonably high. Numerous fees and transport costs in total could reach half the cost of the goods. This caused sharp discontent of the merchant class. Duties were levied in each province. In addition to the main fees, there were a large number of minor ones. On average, there was one customs post for every 20 kilometers.

Reasons for cancellation

The complex and intricate system of trade fees on the roads gave rise to corruption and abuse. Government did not have the resources necessary to eradicate these phenomena. FROM practical point vision establishment total control over officials of the customs service was impossible. The only way to solve this problem was the complete elimination of the inefficient system. As conceived by the author of the draft of the abolition of internal customs duties, this was supposed to contribute to the explosive growth of trade and industry. In addition, Count Shuvalov proposed an alternative source of replenishment of the treasury. In his opinion, it was necessary to increase the fees that were imposed on export and import goods at the external borders of the state.

It is worth noting that the abolition of internal customs duties, approved by Elizaveta Petrovna, was a progressive step by the standards of the 18th century. In France and Germany, trade barriers within the territory of the state persisted for several more decades.

Implementation of reforms

The abolition of internal customs duties in 1754 was carried out quickly and in an organized manner. All trading fees on the roads within the empire ceased. Only border customs remained, in which duties on exports and imports of goods were increased to 13%. Tax amounts were calculated on the basis of a special table of standard prices for various types of raw materials and industrial products. The reforms did not lead to the eradication of corruption, but on the whole the abolition of internal customs duties in Russia achieved its goal.

summary of other presentations

"Russia in the era of palace coups" - Biron was appointed regent for a minor sovereign. Head of the military board. Head of the Spiritual College. Peter I died. The first minister. Decree on the abolition of internal customs duties. Charter on the succession to the throne. The Office of Secret Investigations was established. Daughter of sovereign Petra. Palace coup. Anton-Ulrich. The reign of Anna Ioannovna. She stopped any attempts of the Russian nobility to limit the dominance of foreigners.

"Peter 3" - Prince Peter Fedorovich. Refusal of discrimination on religious grounds, equality of religions are natural principles of existence. The overthrow of Peter III. Grand Duke Pyotr Fedorovich. Peter III stopped the persecution of schismatics. The manifesto on the freedom of the nobility for the first time created in Russia a layer of free people, independent of the state. Heir to the throne. Policy of Peter III. Conspiracy against Peter III.

"The era of palace coups" - Peter. Domestic policy. Seven Years' War. Battle near the village of Kunersdorf. Menshikov. Palace coup. Anna Ivanovna. Supreme Privy Council. Polish heritage. Battle near the village of Gross-Egersdorf. Elizabeth Petrovna. Written conditions. Russian - Swedish war. rulers. Major favourites. Battle near the village of Zorndorf. Catherine. John VI Antonovich. "Anti-Bironic" coalition. The era of palace coups.

"Domestic policy 1725-1762" - Catherine (1725-1727). Compare the nature of the reign of Peter I and his successors. Peter II (1727-1730). Anna Ioannovna (1730 -1740). Domestic policy in 1725-1762. Policy towards the Cossacks. Find factories on the map. Elizaveta Petrovna (1741-1761). Lesson goals. Lesson plan. standard requirements. Policy in the field of manufactory production. Table form. Changes in the system of city government.

"The era of palace coups 1725-1762" - Palace coups 1725-1762. Dictionary. Who is the contender for the throne. Ernst Byron. Check yourself. Palace coups 1725 - 1762 Conditions are the conditions for an invitation to the throne. Lesson plan. Anna Ioannovna (1730-1740). Elizaveta Petrovna (1741-1761). Ekaterina Alekseevna (1762-1796). Peter Alekseevich II (1727-1730). The princely family that actually ruled Russia under Peter II. Who was the actual ruler of the state.

"Peter III" - Yakov Yakovlevich Shtelin discovered a complete lack of knowledge. A worthless monarch who had a negative attitude towards everything Russian - Catherine II, S.M. Soloviev, V.O. Klyuchevsky. The reign of Peter III. Peter III in the assessments of historians and contemporaries. Instructions of Chancellor A.P. Bestuzhev-Ryumin. Reasons for the death of Peter III. Guardian - Bishop Adolf Friedrich. In addition to being fluent in French. participants in the conspiracy. At the age of 11 in the care of an uncle - Indifference Rudeness Ignorance.

PAGE_BREAK--After the death of Peter I, the customs policy pursued during his reign was subjected to sharp criticism. The ruling circles came to the conclusion that domestic production did not develop in the first quarter of the 18th century. so much as to hinder the import of foreign goods in his interests. Indicative in this respect is the conclusion of the Commission on Commerce, the highest economic body of the country (“to which the College of Commerce entered with reports”) on the state of needle production: “The needle factory is the most harmful to the state, because not a single good needle is made at this factory, from which the state, more than the peasantry, is in great need:
- in the worthlessness of those needles;
- that foreign needles were sold in the meantime for 10 thousand altyns, and needles that are worthless here are sold for 20 altyns and more.
At the same time, the inability of the customs service and customs infrastructure to resist the import of smuggled goods, the influx of which was provoked by the tariff of 1724, was revealed. Moreover, the very mechanism of collecting customs payments, which was extremely imperfect, did not encourage customs officials to take care of the public interest. In fact, oberzollners were given the right and even the duty to take over the goods, the price of which was deliberately underestimated when moving across the border, with the payment to the violating merchant of the declared value of the goods, plus one-fifth. This compelled the oberzollners not only to enter into commercial relations with merchants, but also to turn a blind eye to obvious abuses on the part of merchants, who from that time on could safely underestimate the cost of goods by 20%. After all, if a ruble commodity was valued by a merchant at 80 kopecks, then a customs official who wished to leave the goods behind customs paid the merchant 96 kopecks. The latter only benefited from such a “deal”, which allowed him to get rid of a whole batch of goods. Obersolner, on the other hand, remained at a loss, since it was impossible for him to sell even for 96 kopecks. what a professional merchant sold on the spot for 1 rub.
The monetary and other maintenance of customs officers was extremely insignificant. The lower ranks did not receive salaries at all and had to be fed from customs revenues. It is not surprising that customs officials have gained fame as the most corrupt. Their moral character was so unattractive that legends arose that in the old days all disputes in customs were resolved quickly and fairly.
For Development foreign trade and for the benefit of “better order in the merchant class” in 1729. promissory note was issued. Around the same time, the creation of a national customs statistics. Customs was instructed to draw up registers of imported and released goods for all items of the tariff. From the beginning of the 40s. 18th century compiled statements of foreign trade throughout the empire. Finally, in 1731. The Maritime Duty Regulations or charter was adopted, which determined the procedure for the entry of foreign ships into Russian ports and described in detail the procedures for customs formalities. In particular, every shipbuilder was charged with the duty to compose in his own language and provide customs declaration indicating the name of the ship, his name, nationality and country of departure, as well as a detailed description of the imported goods. At the same time, foreigners, under the threat of a "great irrevocable fine, were forbidden so that none of the customs officers, when sending their case, would be vilified with obscene words or insulted with severe beatings."
In the middle of the 18th century, 17 different customs fees were levied in Russia. The procedure for inspecting goods and records in books was very complicated. All this seriously impeded the expansion of trade, and on the initiative of Count P.N.
We will consider this issue in the next paragraph of the abstract.

2. Customs project of Count Shuvalov
Although customs duties accounted for a significant part of state income, the existence of internal customs and the imposition of customs duties on domestic trade had the most negative effect on the formation of the all-Russian market and the development of internal trade. For example, on the way from the Trinity-Sergius Lavra to Moscow, that is, at a distance of 60 versts, the merchant had to pay a fee in four or five places, including where he goes around a bridge or a gate. To pay these fees, duties on the sale of goods and the maintenance of a horse on the road, the peasant often spent half the amount received from the sale of goods. In addition, the collection of fees was accompanied by a mass of abuses on the part of both faithful collectors and customs tax-farmers.
The abolition of internal duties in Russia was preceded by some changes in the system of internal trade fees. As already noted, the beginning of the 18th century was accompanied by the introduction of new duties, but already in the second quarter of the 18th century there were signs of a weakening of the system of internal customs, inconsistency with their goals for the development of trade.
Since the 20s of the 18th century, projects for the restructuring of the customs system in all its links began to appear one after another. All these projects, however, arose and were discussed independently of each other, since until the 1750s there was no single concept for restructuring the customs system as a whole. On March 16, 1753, Count P. I. Shuvalov, who occupied a leading position in the government of Elizabeth Petrovna, submitted a new project to the Senate, proposing to abolish “in internal cities all internal fees that are collected in internal customs”, and the amounts of these fees “to be allocated to port and border customs dues”, for which, according to his calculations, it was necessary to increase duties in foreign trade from 5 to 13 kopecks per ruble, and also to replace the outdated tariff of 1731 with a new tariff.
The Senate approved the project of P. I. Shuvalov on August 18, 1753. Four months later, on December 18, Empress Elizaveta Petrovna approved the Senate report, and on December 20, a personal manifesto “On the abolition of internal customs and petty dues” was published. The manifesto acknowledged “what burdens are incurred from the collectors of customs duties within the State to those liable to pay them”, it was indicated that from “robbery and theft” and other abuses in the collection of customs duties “the merchants are insane in bidding, interruption of goods and other losses follow”. Internal customs duties were declared to impede the "multiplication of the well-being and strength of the State and the people", as a result of which it was most mercifully commanded "to destroy all Customs existing within the State (except for ports and borders)." The manifesto lists 17 types of abolished internal fees. Among them, the main type was customs duties "on goods, on bread and on all food supplies." The abolition of tolls was proclaimed (“from hiring cab drivers”, “from a cart”, “from floating ships”, “landing” and “dump”, “from bridges and ferries (except St. Petersburg)”). Other domestic trade and stationery fees were also abolished, which were collected in excess of the five percent domestic customs duty.
On May 12, 1754, Elizabeth signed a Senate report that provided for the restructuring of the border customs system along the southwestern and southern borders. By December 1755, 27 border customs were created along the land borders of Russia (not counting 6 Siberian ones) with whole system outposts and outposts along the entire length of the state border. In addition, there were 15 port customs.
Port and border duties became the only customs duties in the country. It should be noted that in Russia the elimination of internal duties occurred earlier than in other European countries.
Thus ended a whole era in the history of Russian customs policy.
On December 1, 1755, the customs charter of Russia was adopted by imperial decree, reflecting the new economic realities that had developed in connection with the abolition of internal customs and customs fees. Its 15 chapters deal in detail with various aspects customs policy of the Russian state. In the preamble of the charter, in particular, the reasons that prompted the government to free internal trade from burdensome customs duties were once again explained: so that the people would not be burdened with the collection of internal duties, but using the established procedure, they could freely continue to increase the state interest useful commerce with foreign states, being content with various benefits in circulation within the state of our trades. As a result, in the past 1753, our Senate, through a report submitted to us, most submissively reported that by the means invented by our senator and cavalier Count Shuvalov, about which he explained in detail in his proposal, to the relief of the whole people, it was necessary to destroy all internal customs, and duties of various ranks and others from within of our state, the collected fees, from which our subjects are always burdened and considerable ruin, to leave; that we, to our considerable pleasure, seeing from it the public benefit and relief, most mercifully confirmed.
Across the country, the liquidated customs had to draw up a report and "in the very speed" transfer their office work - "all cases and books" - to the local provincial and provincial offices. Customs officials also went there - "order servants"
The radical customs reform of 1753, which freed domestic trade from burdensome customs duties, brought a significant profit to the Russian treasury due to the growth of tariff rates for foreign trade. So, if under Empress Elizabeth Petrovna customs fees amounted, as indicated, to about 900 thousand rubles a year, then at the beginning of the reign of Catherine II, border customs delivered more than 2 million rubles to the treasury.

3. Implementation of Shuvalov's customs reform
Tariff revision in 1754-1757. engaged in a special commission established under the Senate. She developed a system of duties, similar in nature to that established by the tariff of 1714. In many cases, the basis for assigning salaries at the new tariff was a reference to the customs duties of 1724. According to the tariff of 1757. the size of the customs taxation of imported factory products was established depending on the mastery of their production in Russia. At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“Efimochnaya” duty), as well as an “internal” duty, which was levied at port and border customs. In total, this amounted to 30-33% of the cost of imports.
Tariff 1757 turned out to be inconvenient in practice. Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.
In order to combat smuggling in In 1754, the border guard was established as a special corps of troops guarding the border in Ukraine and Livonia. In the same year, customs officers were installed on the state border. In order to interest the rangers in the capture of smugglers, it was decided to give them a quarter of the confiscated goods.
At the same time, the government decided to re-introduce the farming system. AT 1758 it entrusted customs administration along the land western border to Shemyakin and Co., authorizing them to collect customs duties for a six-year period, without oppressing merchants and without demanding too much from them. They were also charged with the obligation to keep customs books and submit to the College of Commerce true reports on the import and export of goods. The company was obliged not only to pay the ransom money, but also to maintain customs and pay salaries to customs officers. At the same time, she received the right to carry out personnel policy up to the replacement of customs managers (usually appointed from retired chief officers) by free persons of any rank.
Further development of events showed the fallacy of the whole undertaking with the revival of the farming system. Shemyakin, who owed money to the treasury, was accused of failing to provide urgent balance sheets on the receipt of customs payments, forgery in customs documentation, pandering to merchants, from whom, when moving goods across the border, the duty was levied in a smaller amount than it should have been according to the current tariff, etc. The contract with the company was terminated . Shemyakin ended up in prison. In 1762 customs again passed into state jurisdiction and management.
A distinctive feature of the customs business during the reign of Catherine II (1761-1796) was that it developed based on public opinion. This is evidenced by dozens of lengthy notes on customs issues, the authors of which were not only outstanding people of their time (M.V. Lomonosov, A.A. Vyazemsky, A.R. Vorontsov, A.A. Bezborodko, G.R. Derzhavin, A.N. Radishchev and others), but also numerous representatives from the commercial and industrial environment.
An important motive for such unusual activity in society was the widespread penetration into the country from abroad of the ideas of mercantilism, physiocracy, and free trade. The empress herself to a greater extent shared the teachings of the physiocrats (F. Quesnay, A. R. Turgot, etc.), who recognized land and agriculture as the main sources of social wealth and advocated free trade. In her well-known Order of the Commission for the drafting of a new code, she wrote: “The limit of trade is the export and import of goods for the benefit of the state, the limit of customs is a certain fee from this very export and import of goods for the benefit of the state as well; for this, the state must keep such a middle ground between customs and trade and make such orders that these two things do not interfere with one another, then they always enjoy the freedom of trade there.
At the same time, it cannot be said that the economic views of Catherine II were consistent. The words of the empress “freedom of trade is not when merchants are allowed to do whatever they want ... what constrains the merchant does not constrain trade” testify that she allowed, in principle, state intervention in trade, incompatible with freedom of trade. In her practical activities, Catherine II was “very far from opening the borders of the empire for unhindered free trade” (V. Vitchevsky).
With all the hesitations, Catherine II was still opposed to direct state intervention in the sphere of economic relations. Immediately upon accession to the throne, she abolished all commercial and industrial monopolies, allowed the export of bread (subject to its relative cheapness within the country), narrow linen, straw and other goods. Law 1762 equalized the rights of the ports in Arkhangelsk and St. Petersburg. AT In 1763, the Commission on Commerce was established at the court, headed by Ya.P. Shakhovsky, which began to draw up a new tariff. In May In 1766, the results of her work were reported to the empress and received the highest approval.

4. New customs tariff
The publication of the new tariff took place on September 1, 1766, and from March 1, 1767. it went into effect in most of the empire's customs houses. Supporting the proposal of the Commission on Commerce on a regular review of the tariff, Catherine II instructed the College of Commerce to revise the approved tariff every 5 years, using reliable certificates from customs for this “and move goods as needed from one rule to another, moderating the increase in duty to distribute or reduce trade each item."
From the tariff of 1757. the new one was distinguished by the fact that, firstly, all imported goods that were not produced in Russia “and which cannot be dispensed with for general needs” were allowed to be imported duty-free or subjected to an insignificant duty; secondly, goods whose production was in its infancy were subject to very moderate taxation; thirdly, import duties on “materials or compositions” for domestic enterprises were also modest; fourthly, finished imported products were subject to a higher duty in comparison with semi-finished products; fifthly, imported goods, the production of analogues of which in the country had already been mastered, were subject to a relatively high 30% duty, which was recognized as quite sufficient to encourage domestic production, and “if it turns out to be dissatisfied, then it can be clearly concluded that such factories should be kept useless".
continuation
--PAGE_BREAK--Export duties were even more moderate, amounting to general rule 5°/o from the declared price of the goods. At the same time, raw material exports were subject to higher duties in comparison with the export of processed goods.
Adoption of the Tariff of 1766 signified the country moving forward along the path of free trade. At the same time, its liberal orientation should not be exaggerated. The new tariff rather corresponded to the spirit of moderate protectionism. Some of his articles, for example, on the prohibition of the export of certain vital goods or on a 200% import duty on goods whose domestic production had reached significant levels, bore clear traces of the customs policy of the time of Peter the Great.
After the abolition in 1762. of the customs farming system and the return of customs to the state department, the Chief Office of Customs Duties was established, headed by Ernst Minich, who was entrusted with the management of customs. The social composition of customs officials has changed. As a result of personnel reshuffles of the payback period for customs service a lot of strangers came. After the reorganization of 1762. most of them retained their former positions, including customs managers.
Despite these and other reorganization measures, the effectiveness of the customs system as a whole remained low. As before, she could not put an end to smuggling. Voices began to be heard about the expediency of closing the western border with the simultaneous elimination of customs authorities along its entire length. In the dispute that arose, supporters of further liberalization of foreign trade by lowering the rates of customs duties established by the tariff of 1766 won the upper hand. According to the Commission on Commerce, only this could alleviate the problem of smuggling.
From the end In 1781, work began on drawing up a new tariff. First developed general rules, i.e. categories of goods. Then the goods were divided into categories with the establishment of prices and duties. At the same time, the Commission on Commerce was guided by the instructions of Catherine II that Russian goods(especially of a high degree of processing), intended for export, as well as foreign goods "necessary for the Russian people", and those whose domestic production was insignificant (provided that "that Russian factories and needlework were not undermined"), were taxed moderate fees. September 27 In 1782, the draft tariff was approved by the empress and submitted to the Senate for publication.
With the adoption of the new tariff, the size of the duty tax on imported raw materials was reduced to 2% on average; a very moderate duty was imposed on imported semi-finished products; on expensive furniture, fabrics of the highest grades, which were also manufactured in Russia, a high import duty was determined, but not more than 20%; on imported luxury goods, which were produced in Russia in sufficient quantities, a duty of up to 30% was set; export duties were lowered to 2-4%; the tariff included a number of goods (saltpeter, kernels, etc.) that were previously prohibited from being exported from the country. The wage rate for these and other export goods, previously taxed at 200%, was reduced to 30%. The duty was determined to be collected from foreigners in half efimka, half "walking" money.
The Russians and the British were allowed to pay the duty in Russian coins. Customs, who found it difficult to determine the article on which the duty should be collected, were instructed to send samples of the relevant goods to the Main Office for Customs Duties.
Thus, the tariff of 1782. fully consistent with the ideas of Physiocratism and free trade. With rare exceptions, there were no prohibitive articles in it. Majority imported goods was subject to a 10% duty. Many goods (mainly export goods) were generally exempted from duties.
Catherine's personal decree to the Senate of September 27 1782 “On the Establishment of a Special Customs Frontier Chain and Guards to Prevent Secret Transportation of Goods” Customs frontier guards were established in each western frontier province. It consisted of customs officers and border guards at customs. Customs officers were hired as an adviser to the Treasury Chamber (the provincial collegial body of the Ministry of Finance for the State Treasury Department) on customs matters “voluntarily under a contract with proper certificates from the places where they served or had residence, about their good behavior and with a reliable guarantee” . It was supposed to have two bypassers for every 10 and one customs border guard for every 50 versts along the border. If the patrolman was not able to detain the smugglers himself, he had to pursue them to the nearest village and there turn for help to local authorities. The search for contraband was stimulated: part of the confiscated goods was transferred in favor of the detainees. The customs officer observed the actions of the bystanders. Under his direct supervision were two special customs officers. Failure was soon discovered. measures taken. In an effort to stop the smuggling flow, the government of Catherine II went to extremes, issuing in the middle 1789 decree prohibiting the import of goods to Russia through land customs along the western border. Forte The adopted decision was that “every customs officer, patrolman, overseer, as well as everyone and everyone, no matter what rank” even for assistance in catching or detecting smuggling was supposed to be rewarded in the form of confiscated goods minus import duties.

CONCLUSION
A turn in the customs business of Russia took place during the reign of Elizabeth Petrovna (1741 - 1761).
The most important event in the field of customs policy under Elizaveta Petrovna was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were also many other “petty fees” that greatly hampered internal trade.
The author of the long overdue reform was P.I. Shuvalov, who proposed a bold project for the complete abolition of internal customs duties. His report, approved by the Senate, formed the basis of the Imperial Manifesto on December 20, 1753. In 1753-1754. internal duties, as well as all 17 “petty dues”, were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at port border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should, in the opinion of Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). AT In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.
In the last years of her reign (beginning in 1793), Catherine II almost completely abandoned the free-trading aspirations of previous years. April 8, 1793 she signed the Manifesto, aimed at breaking off economic relations with France and becoming a serious obstacle to the import of various goods to Russia. This protectionist tendency also manifested itself in the customs tariff of September 14, 1795, with which the government hoped to achieve a favorable trade balance and satisfy the fiscal interests of the Treasury.
The new customs tariff was to come into force on January 1, 1797. This did not happen only because Paul I, who ascended the throne in November 1796, canceled it, allowing the import of certain French goods. However, in 1800 a ban on the import of a number of goods into Russia was nevertheless imposed. In March 1801 Paul I forbade the export of goods from Russian ports only with the highest permission.

LITERATURE
1. Gabrichidze B.N. Russian customs law. – M.: INFRA-M, 2003.
2. Draganova V.G. Basics of customs business. -2nd ed. - M.: Economics, 2003
3. Kislovsky Yu. G. The history of the customs of the Russian state 907 - 1995. -2nd ed. M., 2001.
4. Kozyrin A.N. Customs law of Russia. -2nd ed. – M.: 2004.
5. Fundamentals of customs. Tutorial. Issue 1. "Development of customs in Russia". M., 2001.
6. Customs in Russia. X - beginning of XX centuries. SPb., 2002.
7. Customs Code of the Russian Federation. – M.: INFRA-M, 2005.

ATTACHMENT 1
Decree of Empress Elizabeth Petrovna
"On the abolition of internal customs and petty dues."
1753
10. 164. - December 20. Nominal. - On the destruction of internal customs and petty fees. - With the appendix of the Supremely approved report of the Senate on this subject.
We announce to the nationwide announcement. To multiply and restore the well-being and strength of the State and the people, Our pleasure and desire to always take care of the name, in various ways on many matters since the ascension of Our Ancestors and Our Parents to the Throne have not been left to renew; from which God, who helps Us, is good for you. The state in blooming strength and glory is growing people, taking advantage of this, they began to come to a better state; by the way, they mercifully saw, rolling from the collectors inside the State of customs duties, to occur burdening those subject "to the payment of them, although they are not left without punishment for the investigation, but you can't see it, but always notes, robbery and theft, and from that the commissions are so multiplied, that the established places for reprisals and real ships for the current are stopped, the merchants will suffer insanity in bidding, interruption of goods and other losses; then how for this, and especially, so that the people in the best condition and the strength of the previous present, put in a capitation salary, and how it is, and every calling people who are subject to the following payments, from Our Imperial mercy to the people and love to the fatherland, loyal subjects Our Compassionately favor and exempt from payment within the State of customs and petty fees, that is:
1. Customs from goods, from bread and from all sorts of edible supplies, from sleep and from firewood and from other things that in Moscow were collected in large, numbered and washed, as well as in other cities in Customs (except for horse duties);
2. With the hiring of izvoshikov and with floating ships of the tenth share, and with the carriage;
3. With branding clamps;
4. With bridges and transportations (Krom St. Petersburg);
5. Instead of valeshnyh podimnyh;
6. From tan and tan horse and cowhide skins and from cattle;
7. Privat and dump;
8. With Yaik fish of the tenth collection;
9. Stationery petty;
10. With an icebreaker and with a watering place;
11. With four dead ones;
12. Sale of tar;
13. With all kinds of goods;
14. From stone millstone craft and bitter clay;
15. With the passage of printed letters, which are collected in the Kazan Customs from the passing trade people when the statements are announced;
16. Deductible from wine contractors and advertisers for house expenses of uncollected Customs duties;
17. From the customs letter.
What will facilitate from this Our All-Merciful establishing for the faithful subject of Our people, following to the payment of the above-mentioned fees, will come from various occasions, and moreover, how great is the number of money collected from them up to this point, which was not in one, but more in millions , put in the head salary will remain; how many according to these collections of denunciations, ”and according to their lengthy investigations in the State, there were and are, according to which countless torture, death of people and destruction of houses occurred, both from right and false denunciations, that we will take our horse in the suppression of Customs, for the case by which it happened is eradicated; why, for the sake of the Most Merciful, we command: to destroy all Customs, which are within the State (except for ports and borders), and if they don’t exist, we don’t collect the above-mentioned fee, but collect that amount at the port and border Customs, from imported and exported goods, internal duties are the only 13 kopecks from each ruble, more than this from the goods from which the above is charged, you can’t take it anywhere inside, which, like foreign and Russian merchants from imported ones, so Our subjects have to pay for the transport of goods, because Our subjects are Russian merchants, within Our State, all goods will be sold and bought duty-free, which duties on one product from sale and purchase in one row are included in payments of hryvnia from the ruble, and from resale to one another, in addition, they paid a duty, and so from one product a triple duty and there are more in payment, but not our subjects, the merchants, from that everything will already be free, but only that internal duties, as it appears above, will be paid at one port and border customs, against the previous internal payment at the ports, 5 kopecks, with an increase of only 8 kopecks per ruble; also, foreign merchants cannot suffer an excessive loss from paying that internal duty, because they will sell their goods to Russian merchants, only by multiplying that duty. who among Our Russian subjects of merchants on the delivery of goods to the ports to the current new institution with foreign merchants concluded contracts, so be in their power, only for this institution at the ports and border customs from those goods, the former position of the internal duty to pay those who undertook the contract , and to that, again, the surplus 8 kopecks from the ruble should be paid to Our subjects, and not to foreign ones, in order to reason with them for that benefit; if the former duty is not written to whom to pay in the contracts of the prisoners, then it remains in payment from the side of Our subjects; The port duties due on the import and export of goods according to the Tariff remain on the same basis until the decree. And this decree of Our Imperial Majesty's decree to take his action is the next April 1754 from day 1, by which time to try to clear all customs statements with payment, and meanwhile the Senate was graciously told the necessary institutions to be done by that time, which then are published.

APPENDIX 2
Shuvalov Pyotr Ivanovich (1710-1762) The outstanding Russian statesman Count Pyotr Ivanovich Shuvalov was born in 1710 (according to other sources - in 1711). He came from a noble and count family, whose history can be traced back to the 16th century. From in-line records and acts it follows that in the second half of the 16th century, the landowner Dmitry Shuvalov lived in the Kostroma district. His grandson Andrey Semenovich was a governor (1616). One of Andrei's relatives, Danilo, was a Moscow archery centurion (1636) and was subsequently granted a boyar (1669). Father P.I. Shuvalov - Ivan Maksimovich, the great-grandson of Andrei Semenovich, was called to the service by the reforms of Peter I, held significant, although not primary positions, was the chief commandant of Vyborg, determined the border between Russia and Sweden, contributed to the conclusion of the Nystadt peace. He died in 1736. governor in Arkhangelsk, lieutenant general, holder of the Order of St. Alexander Nevsky.
It is to his father, Ivan Maksimovich, that his two sons, the elder Alexander and the younger Peter, owe the beginning of the military court career. In the last years of the reign of Peter the Great, I.M. Shuvalov, then still the commandant of Vyborg, had the opportunity to appoint his sons as pages to the Highest Court. It was no secret that the education of the pages of that time was the service itself, participation in dinners and assemblies, "peace, court, travel, campaigns and balls", but not serious study. In the notes of the chamber junker of the Holstein court, we find a mention of the coronation ceremony of Catherine in 1724. In the procession in ceremonial green velvet caftans, blond wigs and with white feathers on their hats are pages, among which are the Shuvalov brothers. The terms of service of the pages who swore "not to spare the stomach", and that "it will be believed, with all silence secretly contain", ranged from 4 to 6 years. This made it possible to assimilate the customs of the court and receive training to continue a court career or serve as officers in the guard.
continuation
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