Customs binding information decisions: ways of further approximation to the European standards

Abstract

Having studied the ways of implementation of the provisions of the Customs Code of the European Union by European institutions, the author notes that at the judicial and administrative level they consistently recognize the importance of customs binding information decisions for ensuring uniformity in the implementation of customs policy and encourage declarants to indicate in the documents submitted to the customs authorities even those binding information decisions that were issued not at their request, but those relating to identical and/or similar (analogous) goods to those declared in customs declarations of such economic operators. In addition, this fact is evidenced by the rapid progress of the European Union to the expansion of the scope of the binding information decisions within the framework of the customs administration system. The decision on binding information on customs value, which can determine the method or criteria of customs valuation and their application to determine the customs value goods under certain circumstances, is proposed to be introduced. Not less important is believed to be proper information technology support for the circulation of binding information decisions, which includes, in particular, ensuring the general public’s access to the relevant legislation and the practice of its application by courts on the issues on which these decisions are made, which in the future can be expanded with other documents and information that can contribute to compliance with the requirements of customs legislation by customs authorities and declarants, in particular, the binding information decisions themselves and information about their status. An equally significant conclusion from the outcomes of the analysis of the European Union customs legislation is that, despite the absence in the legal provisions on the binding information decision ultra-active effect of rules on limiting this possibility to a specific number of goods, the European subordinate legal regulatory instruments provide that the maximum number of goods that can be cleared during the period of ultra-active effect of the binding information decision must be specified in the relevant contract or determined by the customs authority after consultations with the declarant.