Free customs zone in the free port of Vladivostok: assessment of the effectiveness of legal regulation

Abstract

The object of the study is the application of the customs procedure of the free customs zone (hereinafter referred to as the FTZ) in the free port of Vladivostok (hereinafter referred to as the SPV). The subject of the study is the regulatory and legal regulation of the customs procedure of the STZ in the SPV. The purpose of the study is to identify the reasons affecting the low attractiveness of the application of the customs procedure of the STZ among the residents of the SPV, as well as to search for and disclose the shortcomings of the regulatory regulation of this customs procedure. In the course of the research, general methods of cognition (analysis and synthesis, comparison, analogy) and private scientific methods were used: comparative legal, historical legal, system-structural analysis of documents, statistical analysis. The topic under consideration is relevant in connection with the need to use effective tools for the development of the economy of the Far East, to which the Russian authorities have been paying close attention for the last decade. Also, the positive experience of Asian neighbors pushes for a detailed study of such a development tool as "free economic zones", customs and tax benefits provided in such territories. The novelty of the study consists in pointing out the problems of the application of the customs procedure of the STZ, identified during the practical application of this procedure in the SPV. According to the results of the study, it was found that the customs procedure of the STZ does not enjoy attractiveness among the residents of the SPV and does not produce the expected economic effect for a number of reasons that lie in the regulation and its application. The process of creating the SPV and the ongoing integration processes in the Eurasian space have left their mark on the content of Federal Law No. 212-FZ dated 13.07.2015 "On the Free Port of Vladivostok". The lack of systematization of the basic terms "free economic zone", "territory of a free economic zone", the introduction of unrealizable provisions in orders, the lack of timely work to eliminate identified contradictions and errors, the lack of a single well-thought-out strategy for the development of SPV leads to a decrease in interest in the application of the STZ procedure and may contribute to illegal activities.