Financial and Customs Control: Aspects of Correlation and Problems of Delimitation

Abstract

In the context of the reform of control and supervision activities, it is important to distinguish between the various areas of state control and supervision in certain areas of regulation. With regard to the customs sphere, one can state the simultaneous use of the categories of financial and customs control without determining the limits of control and supervisory influence. An analysis of the existing positions on the ratio of these types of state control made it possible to identify four methodological approaches to the model of such a ratio. The selected approaches are based on the identification, absorption, delimitation of financial and customs control, substantiation of scientific categories that unite them, consolidating their regulation and implementation. The existing approaches are united by the recognition of the inseparable connection, mutual conditionality of the categories under consideration and are based on theoretical provisions on the complexity of customs law and the comprehensive nature of financial control in public administration. On the basis of the analysis carried out, the concept of partial absorption is proposed to justify the relationship between customs and financial control. The part of customs control related to the payment of customs duties is positioned as an element of state financial control. At the same time, financial control exercised in the field of cross-border movement of goods can be attributed to customs control. In modern conditions, the role of the financial aspects of customs control is gradually decreasing.