! Customs

BURHAN ÖRALAY Gümrük Komisyoncusu TRANSTEKNO Nakliyat Ticaret ve Sanayi A.Ş. Yönetim Kurulu Üyesi

Dear Readers,

When Mrs. Nalıncı, the Editor-in-Chief of our magazine asked me to contribute with an article on the customs clearance in the first issue of TRANSTEKNO Magazin, I had excused myself by stating that the matter could not be reduced to a few pages due to its importance and implications. But when she has renewed her request prior to the printing of the March '92 issue, I felt compelled to accept this task. It was not an easy one, since I was at a loss to determine where to start and how to texture it. It took a considerable effort, time and thouhgt. Finally, I have been able to start the series in this issue.

The customs law is a special branch of the public law, having restrictive, protective, penalizing and private aspects, combining and compromizing the interests of the selling and receiving countries and balancing these interests through amendments on import, export and transit goods.

The customs check points perform important functions in balancing the national economies against those of other countries.

The customs are the economic boundaries of the countries which are as much important as the political ones. Today, as in the case of the Roman Empire’s collapse in the old times, countries experience economic collapses, therefore changes in boundaries without bloody wars, and more important, changes in living standards.

Through the customs, the products and technologies of the countries and sometimes the division of labor are protected via the establishment of competitive equilibriums. With this in mind, methods are followed based on serious decisions, appearing harsh sometimes. Even in the customs of the most liberal countries like United States and England, strong measures are taken as in the case of the textile quotas introduced against Turkish textile exports. The customs practices of all countries are restrictive by nature.

Favorable customs practices increase the volume of international trade; The customs policies must be compatible with the market economies and remain conformant to the national economy’s requirements at the same time.

Each country has its own customs law and practice. In general, customs lows are legal and economic practices allowing maximum discretionary power. As the discretionary power of the customs officers decreases the legal notion, objective measures and conformity with the law increases, the character of being a State of Law is enhanced. For this reason, it is strongly recommended that the objectivity in the customs law should be pushed to the maximum possible.

Throughout the history, the customs have traditionally been conflict points between countries, between individuals, and between the state and individuals. It is difficult to offer constructive criticism in practices where mutual interests clash and the unfavorable criticisms will make the critic the sandbag of the boxer. It is for this reason, I believe, finding references and interpretations on the matter with the exception of the Official Gazette and the regulations and the circulars of the concerned Ministry, is extremely hard.

Despite all these resource shortages, my respect to my profession compelled me to write and to criticize in the light of my twenty seven years of work experience. The fact that I have inherited this profession from my father and been involved since my childhood had a lot to do in my writing decision.

I am hoping that I shall be able to make valuable contributions in my writings to the concerned officials, my colleagues and those involved in one way or the other with the foreign trade. I shall pick up the eustoms concept from the historical times, lead it into present day through the maze of times and examine it within a vast spectrum from recommendations on the Custom Law and its implementations to suggestions for consideration by the implementers and people in foreign trade.

Since, however, I felt that the study of the customs theory and practice would remain somewhat elusive without offering some historical background; I have decided to take up the historical evolution first. But it was almost impossible to find any reference books on the subject, with the exception of Dr. Turhan Atan’s masterpiece titled "Turkish Customs History", with valuable contributions by Professor Yaşar Yüksel. I will quote from this valuable book and from Dr. Atan's article published in the 70th issue of the Finance Magazine (Maliye Dergisi). I would like to extend my gratitude’s to Dr. Atan for his permission.

Here, I quote from Dr. Atan’s article, published in the 70th issue of the Finance Magazine, emphasizing the importance of customs :
"The customs are directly interwoven with the economy and international trade. It is related to financial authorities from the viewpoint of revenues, to authorities in foreign affairs and tourism, to legal authorities from the smuggling point of view.

Customs matters are difficult and request specialization in sub-fields and experience of many years. Determining the customs tariff schedules, calculating total values in determining the duties to be paid, knowledge of international customs agreements, customs regimes, and smuggling are all different fields of specialization. The late Süleyman Sudi, known to be the first technician of this domain in Turkey, had stated in his book published in 189’that the customs laws are by far the most difficult and scattered ones among financial matters.

Let me finish by quoting the following paragraph of the Council for Customs Cooperation :
The customs constitute the foundation stones of the economic structure of any country. If a nation does not efficiently control her customs or misses the necessary experts for this control, her economy is not to be expected to become healthy."

I would like to continue with quotations from Dr. Atan’s book "Turkish Customs History" (Volume I):
"From the primeval ages to present, the customs are known to have occupied an important place on the agenda of international trade and relations and of state policies as a corollary of this importance."

"It is known that the taxation methods and procedures in Ottoman Empire were inherited from the previous Turkish Islamic States. Ottomans had followed the administrative patterns set by the Selchuk Empire and partly been influenced by Ilhanite and Mamelukite States. The Ottoman Rulers had preserved the Sechukite principles of public administration almost to the letter and the customs were no exception to this rule. The societies adopt the institutions of others, both from the historical and geographical dimensions, whenever this suits their administrative systems."

"As the data on the Selchukite customs are rather limited, difficulties exist on examining this aspect of their economic practices and on comparing the Selchukite customs with the ones of the Ottomans."

"However, the law adited by Mehmet the Conqueror states in its preamble that "This law is that of my ancestors, will become mine and remains so far my descendants'", implying in an indirect manner that the rules introduced by that law were being implemented from way back in time."

"In addition to promulgating this law, Mehmet the Conqueror had also assembled the rules in practice, had them classified by subject and edited them in two volumes. One volume deals with the public administration, the rules of protocol and the duties and responsibilities of the public servants. The second volume covers the administrative, financial and penalty matters. The rules governing the customs and the customs duty schedules are embodied in this second volume. An examination of the text shows that Istanbul was identified as a foreign country, suggesting that these rules dated back from the time prior to the conquest of this city by the Ottoman Empire."

"It should be remembered in this context that the Turks were in continuous contact with the Levantines from the Turkish hegemony in Anatolia until the conquest of Istanbul and had a large trade with the Bysance Empire. The Turks were also conducting trade with Venice and Genoa in the West, Crimea in the North and Cyprus and Egypt in the South, and customs were being applied to their imports from these countries."

"The rearrangements of the customs practices following the conquest are given in the Volume II of the Mehmet’s Legislation which thoroughly systematized the rules of implementation."

"Some Western historians confirm that the Turks had, even in their early nomadic periods, an organized taxation system, within which the customs played an important role."

"There exist some information, though limited, to the effect that the Ottomans, their predecessors and even the pre-Islamic forerunners were involved in trade relations with their neighbors and that they were collecting customs duties from the imports. The religious effects which began to be noted in the administrative, financial and legal institutions of the state after the adoption of the Islam did not fail to become reflected also in the field of customs."

"There are indications suggesting that the Selchuk and Ilhanite Empires and the Anatolian Principalities were using "tradition and trade agreements" with foreign countries rather than the Islamic rules of customs. During the Selchukite period, the Turks were in trade relations with both Western and Middle Eastern countries. The Sechukite period was one in which several institutional receptions were made."

The Customs houses are directly related with the organizational structure, taxation systems, and international relations of trade and economies of the states. They are the application points of these relations."

"The available information seems to confirm that the nations were in trade relations with each other from the very old times, and that the customs and unavoidably the smuggling come into existence with the beginning of trade."

Some other researchers maintain the view that the customs are systems adopted by nations which reach to a certain level of development."

"The Chinese sources show the Hiung-nu (Hun-kun) as a unified political power from the Fourth Century B.C. onward. They were in trade relations with several other nations around the vast empire that they had built. They had established a strong and closely-webbed social system from the family to public administration and mighty financial and customs laws. Maintainig a close control of the trade routes connecting the Far-East with the West (The Silk Road) they were also collecting taxes on the movement of goods along this route. Yet, there are also some Chinese sources reporting smuggling along the Chinese and Hun-kun border, suggesting that it was an attempt to baypass the customs duties. All this appear to lead to the claims that the customs system and organisation had come into existence in Hun-kun as early as the Second Century B.C."

As the discretionary power of the customs officers decreases the legal notion, objective measures and conformity with the law increases, the character of being a State of Law is enhanced. For this reason, it is strongly recommended that the objectivity in the customs law should be pushed to the maximum possible.

The Göktürk Empire (555-744 AD) was founded at a time when trade relations had further developed between the Eastern and Western Worlds and the Turks had come into political and commercial contact from North of Caspian Sea through the passes along the Caucasion Mountains for the first time in history. The Göktürks were involved in trade with four major cultures of the world at that time : China, Persia, Bysance and India. They were playin a role of a mediator for the trade among those big four. The silk transportation by land was under the monopoly of the Turks. The government had an ideal bureaucratic structure and an orderly hierarchy. The Göktürk Empire period is significant from the viewpoints of international trade, taxation system and cultural exchanges as well as the customs practices. The word for customs in the Hun-kun and Göktürk languages was "tamga" (a seal) and the customs clerk was referred to as a "tamgaci" (sealer or seal-man). The modern word "gümrük" for customs has been used during the Selchukite period and particularly after the crusades."

"The Uigurs (744-1355 A.D.) had established the third largest Turkish State in the Central Asia and, unlike their predecesors, left written documentary evidence behind. But, there are no sufficient information regarding the customs in the documents. Though the word "tamga" existed also in the Uigur language, it had come to denote a seal."

I am aiming to pick up the customs concept and practices from the historical times to the current implementations in our country. I expect to be able to complete this historical bird’s eye view in the next issue of TRANSTEKNO Magazin.

Yours Truly

Dear Readers,

I was hoping that the custom’s historical overview which I had started in the previous issue would be completed in this one. However, I feel that I shall be able to round up the subject only in the next issue, and then start with the present time. When I begin studying current applications, I shall much appreciate your comments and contributions, so that a more vivid and meaningful picture may be painted, supported by an in-depth study and examination.

Again, I shall continue my article quoting passages from, the Volume I of Dr. Atan’s book named "Turkish Customs History ".

"There are data suggesting that the Hazars, a Turkish Community, speaking the Western Turkish Dialect, lived in the northern side of the Caspian Sea as a neighbor to the Bulgarians starting from the mid-5 th Century. Founders of the first regular states in the Eastern Europe, the Hazars appeared as an independent nation after the decline of the Gokturk supremacy along the Idil River. Settled on the pathway of the international trade and advanced on the transit trade practice, the Hazars are known to have a highly-developed customs system and that the customs revenues occupied an important part in the State budget. The collections of the customs duties were made according to a special system, of which we lack the details, on all roads, seaports and rivers. Like in most other medieval countries, the Hazars were involved also in the slave trade and collected customs duties on the slaves sold. The customs duties were collected not only of the imports, but also on the exported goods and the transit commodities. In conclusion, it may be said that the Hazars had managed to establish a certain customs system and that the State was rather keen on the upkeep of the institutionalized approach".

"The Kumans were another major Turkish group, appearing on the scene of history around the 10th Century. Following the annihilation of the capital city of Hazar, the Kuman city of Saksin became a major commercial center. The Kumans were in close trade relations not only with the Near East, but also with the Western merchant countries like Venice and Genoa. They had adopted, with some modifications, the customs system which was in use in the Hazar period. There are indications that the normal customs duty was 3 per cent. It was collected by the customs officials of the Tatars on behalf of the Kipçak Khan. The goods were subject to total confiscation in case of contraband".

"The Danubian Bulgarian State started to play a significant role in the region after its official recognition by the Bysance Empire under the treaty signed in 681 AD. The gradual expansion of this State and the passage of important trade routes extending northward through the Bulgarian territory increased the importance of customs and custom duties. Furthermore, the customs duties were mentioned also in the treaty signed with the Bysance Empire in 716 AD. Bysantians agreed to cede some territory to the Bulgarians and to pay an annual toll to them. The treaty foresaw at the same time the lead-sealing of the goods shipped by both sides. In case this customs seal had not existed the goods would be subject for confiscation. The sealing or stamping of the inspected goods by thp customs officials as an indication of the remittance of the relevant duties and dues were a common feature of the medieval customs systems.

"According to the information on hand, the customs had an important place in the genesis of the Islamic taxation institution. The customs were known among the Arabs long before the advent of the Islam. The direct relationships of the customs with the international trade and the encouragement of this trade by Islamic Religion led to a significant ascent of this institution. In fact the ever continuing conquest and the concurrent increases in the public revenues and expenditures brought the customs duties to the foreground as a part of the receipts and led to the establishment of the diwan (the council) organisation. The word donuane is actually a derivative of diwan".

The customs check points are very important gates for the protection of the economies of the States against external pressures.

"There are indications suggesting that certain eustoms duties were charged for the goods brought to the Arabian Peninsula from various countries and sold on the Arab markets from time immemorial to the Islamic Era. Many parts of the Peninsula were the stages of annual fairs and exhibitions where the merchants were busy concluding sales agreements. The customs duties were charged on the goods sold in these get-togethers "Like in the Islamic legislation, different practices were implemented in the Islamic Customs System depending on whether the contracting parties were indigenous, expatriate, moslem or nonmoslem.

According to the documentary evidence, the earliest arrangements in the field of Islamic Customs were made in the earlier years of the Islam while the true institutionalization came during the Khaliphate of Omer. Two main arrangements are known to have been made during the life time of the Prophet: The continuation of the decimal customs duties on goods imported and the elimination of internal customs. The Islamic taxation system used the terms meqs, eushr, kharadj or zakath for the customs duties and the customs officials were referred to as the meqqases (assessors) or the ashirs (décimants). The modifications on the customs duties were left to the discretion of the State by the religious law. There were quite a number of different implementations in the field of customs duties. The customs officials were in charge of making a detailed description of the goods intended to be imported while ensuring that the delays did not incur in the processing. Such goods examined by these officials were always marked or stamped in an easily discernible manner and a receipt was given to the owner of the goods to evidence the remittance of the duties. The smuggling was a known practice in the Arab countries both before and after the Islam, with more frequent occurrence in the Bysance Arab trade".

The Samanogulları State, erased from the political scene in 999 AD by the Karahanlilar, had an enviable public administration system, which influenced also those of various Turkish States in Central Asia and Persia. The Samanogulları period is of special significance from the customs viewpoint. The existences of internal customs and of a Customs Inspectorate Assessorship in this State are solid evidences of the fact that the customs system was soundly implanted. The duties were charged on a specific basis rather than ad valorem while duties were charged on imported goods at predetermined points during their travel within the country. Like in many other States of the Medieval Age, slaves and concubines were also subject to customs duty assesment.

"One of the main features of the Karahanlilar State (840-1212 AD) was the fact that they had established the first Turkish Islamic State of the Western and Eastern Turkestan. They had their own palace and diwan organizations that treated the merchants with great respect as contributors to the public administration’s budget. They had maintained the customs and customs inspectorate systems of the Samanogullari State after they had terminated it".

"The Ghaznevities (963-1186 AD) is the second Moslem Turkish State founded in the Central Asia. They are known to have a customs organization and a customs inspector-general. The terms toll and entry toll were used to denote the taxes and the import duties. Though the latter are known to have a significant share among the public revenues, data are lacking on their percentages, the methods of collection and the procedures used".

"The Volga Bulgarian Turkish State reigned from the VII th to the XV th centuries AD in the Idil (Volga) region. The ruler was collecting customs duties on all goods imported into the country, using officias called tamgacis (sealers)".

"We are able to identify only some terms and general information on the customs practice of various Selchukite States from 1040 to 1308 AD. The international trade had highly developed during this period when several trade colonies were established by the expatriate nationals in the Anatolia and some cities of Syria. The inhabitants of these colonies were exempted from taxation. Likewise, the Turkish merchants also had trade colonies in the Bysance Empire. The losses sustained by the merchants as a result of piracy and banditry were indemnified by the State, as a sort of export insurance in which the race, religion or nationality were immaterial. This practice is similar to the modern Social State concept. Caravanserais were constructed along the trade routes within the empire. As they were managed by officials of a diwan under a foundation system, no rates were charged to the customers and no discrimination was being made for their wealth. The Selchukite period is a milestone from the customs viewpoint as a tool for the promotion of the international trade. The customs duties were generally assessed on ad valorem basis, different practices were implemented for different region according to their economic development levels, both the import and export trades were subjected to duties which did not apply to valuable metals. The exportation of some commodities were prohibited and some additional charges accompanied the customs duties. The rates were different from those of the Islamic customs system. The same approach was also used after the Selchuks by the Anatolian principalities, Ilhanites and the Ottoman Empire with some minor modifications. Some of the important information sources on the Selchuk customs that had different customs laws for each province were the edicts granted to a number of Christian States by the Selchukite emperors from the XIII th century onward. Those granted to the Venetians and Cypriots contain provisions dealing with the customs. There are no detailed information on the contraband trade during this period. Yet, it is known that all features of the medieval customs systems prevailed in the Selchukite Empire".

"The Harezm is the name of the region, south of the Aral Lake, into which flows the Ceyhan (Amuderya) River and the stretches extended along both sides of this River. The Harezmshahs lived in this region and the State which they had established was endowed by a highly developed import and export trade, in which the Turks had a significant part. They possessed a customs system similar to that of the Selchuks".

I am aiming to finish the history of the customs in the next issue of the TRANSTEKNO Magazin.

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Dear Readers,

As will be inferred from what I have so far written, the customs together with their own rules and operations existed through the history where the international trade was involved.

I shall again continue my study with excerpts from the first volume of the "History of Turkish Customs" of Dr. Turhan Atan, bring to picup to the customs in the Ottoman Empire and try to vivisect the history from the end of this Empire to our day in the examination of the current issues :

"During the period of Anatolian principalities, the customs practices had a significant importance in their trade with other States. Both the moslem and western merchants were involved in trade with outmost security within Anatolia. The welfare was indeed obvious in the cities along the major trade routes. By the thirteen - th century, the Western Anatolia’s ethnical majority had become Turk - ified and, in the political arena, the peninsula had acquired the unmistakable Turkish tinge. Some of the most valuable sources for a study of customs in the period of principalities are the treaties signed with these principalities and the western merchant countries together with the ensuring commercial relations. The trade contacts between the Principality of Menteşe and the Duchy of Crete were regulated by the annexion in 1331, and continued until the Principality of Menteşe was destroyed by the Ottomans.

The trade between the Aydinoglu Principality and the western countries and the customs practices applied to this trade underwent three stages of development, to wit., the Pegalotte period and those of 1137 and 1353 treaties. There is, additionally, a treaty signed in 1348.

A treaty, which has more exceptional features than commercial, was signed in 1453 between the Kara - manoglu Dynasty and the State of Venice which were opponents of the Ottomans.

The trade with the Western merchant countries of the Germiyan Principality was through Ayasulug on the Aegean Sea and the Port of Antalya.

The commercial relations were prevalent both with Cyprus and Egypt in the south and with the Western countries, particularly with Genoa during the regin of the Teke Dynasty.

The Alaiye Principality, a vassal of the Karamanlilar State, had signed in 1450 a friendship and trade agreement with Jean II, King of Cyprus.

As a general rule, the trade agreements with the western merchant countries after the dissolution of the Selchukite Empire and the emergence of principalities were on reciprocity basis. According to the results drawn from these agreements, the customs duties were collected on the imports, exports and transit. The ad valorem approach was common - place in imports duties, though specific ones were also being used in some cases. It is to be noted that the duties were collected at the time of the sale of the goods, rather than in the moment of actual import. The imported goods were transported to the bonded warehouses, hostels under customs control or market - places, and the duties were collected when sales were consummated. Like in most other medieval customs systems, the goods which are admit - ted to the bonded warehouses were not subject to the customs duties if and when they were not sold in the country and re exported instead. This is reminiscent of our day’s temporary import regimes.

The internal customs duties existed also during the period of principalities. Exemptions were being granted to a number of goods as a result of the agreements with the Western countries and of the privileges granted to merchants. On the other hand, there were certain restrictions on the exchange of goods. For example, the gold and silver coins could not be exported.

Within the context of the study of the customs practices of the principalities, mention must also be made of the tolls, slave taxes, auctioneering, customs inspection dues, tallying and weighing charges as well as warehousing fees".

"One of the important milestones of the Turkish customs practices after the adoption of the Islam is that the Egyptian Mameluks of Turkish descent (1250-1382 AD) had introduced an efficient system of customs, used well into the fifteenth century. During these years, the Egypt has trade relations with the neighboring and nearby countries such as the Cyprus and the areas like the Anatolian peninsula in addition to the Western merchants from Venice, Genoa and Pizza. All typical features of the medieval customs are noticeable during this period. In fact, the practice was not uniform throughout the country but different for each port, region, country of import and type of goods. The customs agencies of the Mameluk State were acting as intermediaries for the sale and purchase of some commodities in addition to collecting duties and being involved in physical transactions in some cases. The profits derived from these operations used to figure among the receipts of the State Budget.

The word "maqs" meant customs duties in the Egypt of that time, probably borrowed from the ancient A1 - maqs pier where the ships discharged their cargoes on the Nile.

The duties were on ad valorem basis, according to which the customs officials weighed and tallied the goods, followed by a determination of their value according to the prevailing exchange rate and the customs duties are collected on this value. The goods were not permitted to be taken out of the warehouse until the completion of these activities.

The customs duties were an important source of income for the Mameluks, who had built several large mosques with these receipts as priceless masterpieces of architecture.

Caravanserails were built along the trade routes and the transit duties were collected there during overnighting. The merchant goods were controlled very tightly in these facilities through the assessors, officials and secretaries"

"A study of the customs in the pre-Ottoman period reveals that the customs existed from the earliest days of the Great Hun Empire, considered the largest Turkish State ever founded.

The customs have a place of importance in the public administration’s organigramme as well as in the international trade. The States have for this reason always scribed a respectable place to the customs systems.

All characteristic features of the medieval customs did also exist in their Turkish counterparts.

A considerable similarity appears to be in existence between the Islamic and Bysantine customs systems. This similarity may be explained both by the proximity of the countries involved and the requirements of the international trade.

All countries obtain the goods of foreign origin they need through the customs system. Furthermore, the customs duties collected from these importations represent a sizeable source of revenue for their treasuries. The variations in the tax ratios, total and partial exemptions granted to some goods by specific regions or time periods under bilateral agreements and the restrictions placed on some imports are traits of common practice, since the societies undertake variegated implementations under given circumstances. The history unquestionably proves that the most important component of such a symbiosis is the foreign trade and the most important one of the foreign trade, in its turn, is the customs system"

My purpose for giving the history of customs until now was to substantiate the indispensability of the customs and its significance in the public administration. I took up the matter only surfacially just to underline these aspects, and by skipping quite a number of details which are irrelevant.
The following excerpt taken from the publication of the Turkish Ministry of Customs and Monopolies, titled "The Cinquantenary of the Turkish Republic", unquestionably shows the indispensability of the customs:

"The number of the employee of the customs organization is 4425 as of the first half of 1973. This organization collects more than thirty per cent of the public revenues with an expenditure not exceeding 1,5 per cent of the total State Budget".

I only hope that this indispensability will be under - stood well and that the General Directorate of Customs of the Ministry of Customs and Finance which faces major hurdles today in its tasks due to an imposing number of problems awaiting solution will be re - structured to address its true tasks to recover the slack beginning in 1984 under the guidance of its able Director-General Mr. Ramazan Uludağ who took up his functions in July 1992. We know that the new Director - General, conscious of the fact that any more delays in remedying this situation is detrimental to the need that knowledge and experience are parts of the tools required for the renovation of the system, will introduce accelerated panacea for the issues on hand. I wish him all the success.

As will be noted from the short overview given by the history of customs, the customs had received a treatment on an equal footing with the finance, probably because of the customs duties collected as part of the State ' s budget. One must admit however, that every social institution passes an enate period which elapses under the patronage of an elder one until it reaches its maturity and personality. Such an event may not look somewhat precarious in ages when even the State themselves had not reached full legal maturity, though the establishment of a separate ministry for the cus - toms which is a branch of specialization in its own right requiring experience and knowledge of a specific nature should not be preposterous any longer. Again, the personnel to conduct this activity should receive an identical and uniform training. I believe that the way to improve the limping aspects of the current customs practice at a point which constitutes the focal of conflicting interests, particularly when conducted by persons of dissimilar background, education and culture will pas through the constitution of the new managerial cadres from persons of same language, training and education even through their cultural heritages may be different. As stated by the great Chinese philosopher Confucius in 6th century BC, the human beings may come to an agreement among themselves using the same language. By the "same language" I refer to the esoteterisms of physicians, lawyers, soldiers and others. The customs officials are no exception to this rule and their common approach to the problems, the logic they use in addressing the issues involved and the presumptions they generate constitute a whole which will shape the customs philosophy of the future.

Philosopher Confucius as a scientist, theologist and reformist plus a renowned teacher had felt the painful need of a just government to put an end to the people ' s laments speculated at considerable length on these issues. As the nations felt t he same pain through all succeeding civilizations in the centuries that followed and as the individuals needing salvation from their predicaments proliferated, several alternative solutions were devised and today' s systems were devised via the trial and error method. For this reason, trials still continue to reach the customial utopia, which still seems to be beyond the horizon. The horizon will in all likelihood not be reached until the entire humanity reaches the same economic and cultural welfare level. The world is a whole, and the develop societies are influenced by the problems of the less endowed countries even if they become the leaders and bosses on this globe.

The history unquestionably proves that the most important component of such a symbiosis is the foreign trade and the most important one of the foreign trade, in its turn, is the customs system. Each and every step to be taken to catch this esoteric unity will be one to gather the people around a similar way of life first in our country and next in the world.

The customs system is, according to the layman’s lingo, is a scheme consisting of the public servants inside the bench and the representatives of the prive sector on the other side. A major relief will be obtained in this system if the adherents of both sides undergo a two-year academic education after the lycee level and continue in their preferred branches of specialization, those with a two-year education should be admitted to the positions of customs clerks in the public sector, assistant customs brokers in the private sector and exchange clerks in the banking trade, those with a graduate degree should be allowed to become customs comptrollers in the public sector and brokers in the private.

Likewise beneficial will be the selection of supervisors among the personnel who were employed as comptrollers and the admission into the system candidates with graduate at the moment, their actual implementation is not a far-fletched dream since the social need will eventually ensure the introduction of a legal frame - work to bring such a scheme into reality. It should nevertheless be admitted that this process cannot be abstracted from the societal development since it is the part of the evolution of a passage from non - scholar to scholar. The customs is the area where this passage may be achieved faster than the others. The favorable effects of this transition in the world will not take too long a time since the customs are the economic boundaries of a state and any improvements in the customs practices will increase the international trade volume as the customs ambit is a legal and economic framework permitting the largest flexibility than all other areas as they stand at the moment. The legality improves proportionately with the restriction of the discretionary powers of customs agents, the objectivity replaces the subjectivity and the country becomes gradually a true law State. We strongly maintain that the quality level raised at the customs check points will immediately raise the image of the country already at the time of entry of the peoples from other parts of the world.