Activities Of Customs Authorities Research Articles

Relevant Issues of Legal Regulation of the Use of Information Technology in Activities of Customs Authorities

Relevant Issues of Legal Regulation of the Use of Information Technology in Activities of Customs Authorities

Combating violations of customs rules in Ukraine and prospects for administrative and procedural settlement

Combating violations of customs rules in Ukraine and prospects for administrative and procedural settlement

New Opportunities and New Challenges for Foreign Trade Participants Arising In the Process of Digitalization of the Electronic Document Management System of the Federal Customs Service of Russia

The relevance of the topic of the article is due to the need to improve the electronic document management system between customs authorities and foreign trade participants. Currently, the use of digital technologies in the activities of customs authorities is becoming increasingly popular and relevant. The use of digital technologies in the electronic document management system opens up many new functions for participants of the foreign economic Activity and the Federal Customs Service of Russia, such as speeding up the document exchange process, automating the document processing process, and improving the security of document exchange. In this regard, the analysis of the process of providing the necessary documents and (or) information by the foreign trade participant is of particular interest, because at the moment the document flow is mainly in paper form. The purpose of the study is to analyze the process of carrying out verification measures by customs authorities, providing the necessary documents and (or) information by foreign trade participants, identify emerging problems and develop recommendations for their elimination. Objectives of the study: to assess innovations in the field of customs declaration, consideration of applications for amendments (additions) to the information declared in the goods declaration after the release of goods, as well as customs control in the form of verification of documents and (or) information on the initiative of the customs authority; to identify the key advantages and problems of the current state of document flow; to propose ways to solve the efficiency and improvement of the electronic document management system. Research methods: the current state of the electronic document management system was analyzed, including problematic issues were identified. The synthesis method made it possible to demonstrate the need to increase the efficiency of the electronic document management system, since it is used in many processes in the field of customs. The modeling methodology allowed us to propose ways to solve problematic issues of the current state of the electronic document management system and directions for improving these processes within the framework of the topic under consideration. The key problems of the electronic document management system are: abnormal situations, due to which it is not possible to view documents in electronic format, delays, loss of documents, interruptions in the work of JSC “Russian Post” when working with paper documents, the inconvenience of working with a large volume of paper documents, long periods of customs control. Promising solutions to these problems are: to amend international treaties and acts in the field of customs regulation and legislation of the member states on customs regulation, to introduce an All-Russian information system that could both serve the process of electronic declaration, the introduction of the possibility of sending a request by the customs authority for the submission of documents and (or) information in electronic form after the release of goods in a special software tool, the expansion of the functionality of the Personal account of the foreign trade participant.

Legal aspects of the introduction of information technologies in the activities of customs authorities

The article deals with the legal aspects and problems of introducing information technologies in customs regulation. The issue of introducing modern information technologies into customs authorities, their types, as well as the impact of the development of information systems in this field of activity is considered.

Транспортно-логистические схемы перемещения грузов с учетом таможенных операций, совершаемых в морских портах

The article considers the technological features of cargo handling processes in the seaport. The activities of customs authorities and other participants in transport and logistics schemes at maritime checkpoints have been studied. The customs procedures under which the imported goods are placed, namely the release for domestic consumption (code IM40) and customs transit (code IM80) are considered. Other customs procedures make a very small proportion of the total volume of goods. It is stated that the actions for which the customs authorities and the operator of the cargo terminal are responsible are aggregated or carried out in parallel, although both options for actions can potentially cause delays. There have been collected the data on customs and port operations for the same period and for the same consignments, identified by the numbers of cargo manifests, transport documents, transit declarations, declarations for goods, orders for inspection or examining the containers in order to link the information collected from the customs authorities with the information from the cargo terminal operator for the same shipments. The analysis of transport and logistics schemes for importing the goods by sea into the customs territory of the Eurasian Economic Union and placing them under the customs procedure of customs transit using road and rail transport, as well as under the customs procedure of release for domestic consumption was carried out. Conclusions are drawn about the specific features of schemes for the goods transportation by sea when imported into the customs territory of the Eurasian Economic Union and their placement under various customs procedures.

Peculiarities of international postal items logistics

The article aims to summarise the current trends in the cross-border e-commerce market to identify the challenges faced by manufacturers, carriers and consignees, as well as to set the course for improving Internet-based commerce. The contemporary conditions are changing all the ongoing processes resulting from their widespread digitalisation, and trade in goods is no exception. Availability of demand, political and economic transformations lead to increased trade and the development of foreign trade relations between countries. All of this requires the exchange of goods, including via cross-border electronic commerce. The article studies the Internet-based commerce market, identifies factors influencing its development, and provides statistical data on trends in electronic cross-border trade in the world and Russia. The authors investigate the influence of external and internal factors on electronic cross-border trade. The place of logistics in the transformation of electronic cross-border trade is determined, as well as the impact of customs regulations on changes in the volume of international postal items. The study of measures taken on the regulation and adjustment of cross-border electronic commerce has identified the areas for improvement in the activities of customs authorities and business structures aimed at the better Internet-based commerce.

Digital vector of prevention customs crime development

The article analyzes the current state of customs crime prevention. Customs crimes are separated into an independent group of illegal acts prosecuted under criminal law. The author, conducting a normative analysis, reveals the features of the legal regulation of crime prevention in the Russian Federation as a whole. The publication provides an expert assessment of the prospects for the introduction of information technologies in the activities of customs authorities and the possibility of their use for the prevention of customs crime. As a result, the author determines the main trend in the development of customs crime prevention and makes a forecast for its development, taking into account the aggravation of the geopolitical situation.

Perspective Technologies of Completion Customs Operations

The article presents the results of a study of the state of work on the automation of technologies for performing customs operations, including the registration of a declaration for goods and the release of goods. At the same time, an analysis of the existing technologies for registering a declaration for goods was carried out: a) automatic registration, in which the decision to register a declaration for goods is made by the information system of the customs authorities; b) registration of a declaration for goods by an official of the customs authority using standard software of the Unified Automated Information System of Customs Authorities. The conditions for introducing a promising technology for automated registration of a declaration for goods are considered. The relevance of the introduction of the technology of automated release of goods is shown, when using which the decisions made by the information system and the decisions made by the official of the customs authority are clearly separated. The general decision of the customs authority to release or refuse to release goods is based on the totality of these decisions. An integral part of the creation of technology for automated release of goods is the algorithmization of checks carried out at each technological stage, the sequence of carrying out and their mutual influence. The introduction of the proposed technologies for customs operations will increase the level of automation in the activities of customs authorities. It will ensure the efficient distribution of economic resources both in the customs authorities and in the work of participants in foreign economic activity, minimize the costs for participants in foreign economic activity when going through customs formalities.

Протидія корупції в митних органах у контексті забезпечення ефективності публічного управління

Обґрунтовано потребу протидії корупції в митних органах у контексті забезпечення ефективності публічного управління. Зроблено акцент на проблемі корупції, яка існує на міжнародному рівні, та на місці України в антикорупційному рейтингу. Розглянуто специфіку проявів корупційних явищ у митних органах. Представлено заходи протидії корупції в митних органах у контексті забезпечення ефективності публічного управління в сучасному українському суспільстві.

Improving the activities of customs authorities in accordance with the general strategy for the development of foreign economic activity of the Russian Federation

The article examines and analyzes the experience of the World Customs Organization in terms of liberalizing customs procedures to remove unnecessary administrative barriers in the field of foreign economic activity (FEA). Existing and potentially possible problems of interaction of the customs authorities of the Russian Federation with participants in foreign economic activity are considered in detail. The authors carried out a general and comparative analysis of the impact of the development program for foreign economic activity of the Russian Federation until 2030 on the existing logistics chains of foreign economic activity participants and the final performance indicators for 2020, as well as an assessment of the change in the concept of management of the country’s customs authorities as a factor influencing the development of foreign economic activity in general and manifestation in strategies of multidirectional improvement vectors. Several proposals for improving the mechanisms for liberalizing customs procedures have been proposed for legislative consolidation.

АНАЛИТИЧЕСКАЯ ПЛАТФОРМА ТАМОЖЕННОГО АДМИНИСТРИРОВАНИЯ: СОСТОЯНИЕ И ПЕРСПЕКТИВЫ РАЗВИТИЯ

The article is the result of a study of customs administration in the context of analytical support. The authors analyzed the existing analytical platform of customs administration. The organizational procedure for analyzing foreign trade activities is described on the example of regional customs administrations. The main characteristics of methods and means of analyzing foreign trade activity are presented and disclosed. In the course of the analysis, the problematic characteristics of the existing analytical platform are identified and promising directions of development are formulated in the conditions of digital transformation and the introduction of intelligent technologies into the practice of analytical activities of customs authorities. Based on the established development conditions, the structure of an intelligent digital platform for analytical support of customs administration has been developed. The authors propose a holistic approach to transforming an analytical platform into a cognitive one and formulate recommendations for implementing the approach in practice.

The procedure for moving goods purchased in foreign online stores

This article discusses possible ways to improve the system of comprehensive prevention of violations of customs legislation, provided for by the Development Strategy of the customs service of the Russian Federation until 2030. Ways to improve the system of comprehensive prevention of violations of customs legislation are qualitative increase in the level of legal literacy of all participants in customs legal relations; development of interactive services for interaction of customs authorities with participants in customs legal relations to clarify issues related to compliance with mandatory requirements and resolve complex legal situations; ensuring information openness and electronic accessibility of mechanisms for pre-trial (out-of-court) dispute settlement. The author considers the possible implementation of each element aimed at improving the comprehensive prevention of violations of mandatory requirements using digital technologies. The article notes that prevention in general and prevention of violations of the requirements of customs legislation in particular is of great importance in the normal functioning of the state and society. The author comes to the conclusion that it is advisable to provide for the remote possibility of consulting in electronic form. It would be especially relevant to conduct remote consultation in the context of a pandemic. A remote method of obtaining advice on customs matters and other issues related to the competence of customs authorities in electronic form would have a number of advantages, such as saving time, efficiency, convenience for foreign trade participants. The article notes that a number of state bodies provide consulting services in electronic form. As an example, we can cite the tax authorities. Currently, digital technologies are widely implemented in the activities of customs authorities, which made it possible to transfer the interaction of customs and business into electronic form, automate a number of customs operations, and reduce the costs of participants in foreign economic activity.

The place of economic analysis of customs payments in the general classification of its types

Subject. The article considers the development of a key hypothesis for the economic analysis of customs payments by identifying them as a separate subject area of the said analysis. Objectives. The purpose is to classify the economic analysis of customs payments in the general structure of its types. Methods. The study employs general scientific methods of research, i.e. dialectical, monographic, logical analysis, and comparison. Results. The paper reviews existing works in the field of economic analysis and activities of customs authorities; substantiates the need to develop a methodology for the economic analysis of customs payments, based on understanding their essence from the point of view of the object of economic analysis and possible classification as an economic category. The findings may be used in the activities of State bodies, as a basis for making managerial decisions, as well as in the educational process. Conclusions. Using a combined approach, I formulate a key hypothesis of the economic analysis of customs payments, which is classified as an integral part of financial-economic analysis. Its implementation will enable to identify patterns and predict the volume of customs duties, depending on the level of their structuring. This will be possible, if there is an information and methodological complex in the form of reporting and indicators.

Особенности реализации технологий цифровой таможни в России и за рубежом

The article presents the results of a study of digital customs technologies used in domestic and international practice in order to clarify the features of the development of customs authorities in terms of transforming their key processes. The application of methods of analysis and synthesis made it possible to identify and describe the problems of digitalization in the customs authorities of the Russian Federation. The results obtained can be used in the activities of customs authorities and enterprises participating in foreign economic activity in predicting the results of main and economic activities, as well as in conducting scientific research.

The concept and features of customs and service relations

Problem setting. In the article the authors analyse сustoms legal relations as one of the types of legal relations which have exclusive value in the field of implementation of public administration by customs bodies and observance of legality in our state. And although this type of legal relationship is only at the stage of formation and development, the study of this issue is becoming increasingly important, as in many developed countries «a service state» has already been formed, and it is one of the indicators of economic development of such a country. Target of research. The purpose of the study is analysis and study of such a special type of customs relations as customs and service relations, highlighting their main features. Analysis of recent researches and publications. The following scientists studied the issues of administrative and legal regulation of public service activities in Ukraine: Averyanov V. B., Kurylo V. I., Shopin I. M., Komzyuk A. T., Gaponyuk O. O., Zhuravel Y. V. and others. Article’s main body. Development of Ukraine as a service state involves the emergence of new types of legal relations. In particular, the emergence of customs and service relations is due to the fact that the customs policy of our country is going through processes of modernization and approximation to the standards of leading European countries. Customs policy is implemented by the system of executive authorities in accordance with sectoral competence, in exercising their powers, they should take into account that in the service state, the executive authorities must first ensure the implementation of the rights of citizens and representatives of foreign economic activity. At the same time, the direction of activity should change, as in the new type of state the customs authorities should provide not so much a control as a service function. Public service activities in the customs sphere are the activities of customs authorities in the field of public administration, related to the provision and realization of the rights, freedoms and legitimate interests of individuals, which is carried out by providing services to such persons. Customs and service relations are legal relations that arise in connection with the exercise of their powers by the customs authorities, in particular, when they provide services at the request of the consumer of service services, which are governed by customs legislation. Conclusions and prospects for the development. The issue of customs relations in general is not sufficiently studied in our country. This indicates the relevance and prospects of its study. In order to effectively implement and develop a service state, it is necessary to enshrine at the legislative level the concept of development of such a state. In this concept it is necessary to fix step by step, what reforms need to be carried out, what changes to introduce in the legislation, what institutes to implement and so on. This concept will help to create a truly service state in our country, focused on ensuring the rights and freedoms of individuals.

THE PRACTICE OF CHALLENGING DECISIONS OF CUSTOMS AUTHORITIES IN CASES OF VIOLATION OF CUSTOMS RULES IN THE CROSS-BORDER MOVEMENT OF ENVIRONMENTALLY SENSITIVE GOODS

The article substantiates the importance of contesting procedures as an effective mechanism for ensuring the legality of the environmental and legal activities of customs authorities aimed at protecting human life and health, the environment, animal and plant life. The author analyzes the practice of challenging decisions of customs authorities on bringing participants in foreign economic activity (FEA) to administrative responsibility for non-compliance with non-tariff regulation measures in the cross-border movement of environmentally sensitive goods.

The Future of Customs Administration

The global growth of international trade puts significant pressure on governments to ensure efficient, fast and reliable border crossing and cargo clearance procedures. The article analyzes the experience of customs administration development. The transformation of approaches, which can be implemented in the field of customs management, is shown. Over the past few decades, customs authorities have changed significantly their approach of the activities. Maintaining a high level of security and conducting effective control were found to be possible if there is a comprehensive modernization program based on information technologies that can analyze amounts of information. Developing countries, based on the experience of the United States and the EU, being involved actively in the world trade turnover, are implementing intensively the best practices of customs administration. The future of customs administration is linked to changes in the environment in which customs authorities operate and changes in the activities of customs authorities themselves. In this regard, disclosure of legislation, equipment of customs authorities, customs culture and flexibility are the key areas that require changes.

Analytical activities of Russian customs authorities: Status, problems, prospects

Subject. The article discusses the organization of analytical activities in the customs authorities of the Russian Federation. Objectives. The aim is to assess the existing organization of analytical activities in the customs authorities of the Russian Federation and formulate promising directions for its development based on foreign experience in the introduction of intelligent data processing technologies. Methods. The study rests on methods of expert assessment of the analytical activities of customs authorities. Results. We disclose the content and role of analytical activities of the customs authorities of the Russian Federation, consider the organization of their analytical units from the perspective of modern theory and practice of management. Using the expert analysis methods, we evaluate the status of analytical activities of the said authorities and describe the mechanism of their development on the basis of foreign experience in the introduction of intelligent data processing technologies. The developed analysis technology can be used at all structural levels of the Russian Federal Customs Service, in assessing and analyzing the databases of customs authorities. Conclusions. The proposed technology can increase the speed of analytical work of customs officials through automating this process. This will accelerate the customs controls over goods and vehicles, traveling across the EAEU customs border, improve the performance of the risk profiles being developed, and reduce the burden on customs officials.

Methodological approach to assessing the efficiency of the use of digital technologies in the activities of customs authorities

In conditions of limited time, which is dictated by the modern rhythm of life, digital technologies are becoming one of the main tools for optimization and rationalization of all spheres of human activity. The use of modern digital technologies in the customs system is primarily aimed at increasing the efficiency of its activities. Properties such as quality, speed, transparency, generated with the help of information customs technologies, create prerequisites for stimulating Russia’s foreign economic activity and developing the national economy. However, at present, the Federal Customs Service has a number of problems that impede the development of digitalization of customs activities, due to external and internal factors, as well as contradictions in some of the tasks facing the customs authorities. Therefore, the task of analyzing the efficiency of the use of digital technologies in the activities of customs authorities becomes urgent. The authors of the article proposed a methodological approach to assessing the efficiency of the use of digital technologies in the activities of customs authorities, which is based on assessing the quality of electronic customs services.

УПРАВЛІННЯ РИЗИКАМИ В МИТНОМУ КОНТРОЛІ

The article discusses the features of implementation a risk management system in the framework of customs control. The relevance of the problems under consideration is due to the fact that the activities of customs authorities in practice, like no other area, are directly related to various risk zones. The main task of the customs authorities is very closely intertwined with the goals of risk management. This is a systematic identification and, most importantly, prevention and leveling of risks and threats arising in various fields of activity at any stage of crossing the customs border. Customs activity in the risk management system is not only a process of identifying risks, but also a way of thinking, without which the customs authorities may not react to various situations and provide for the necessary initiatives, and this process is usually called “risk analysis”. Of particular interest in this vein is the construction of a structured system by the risk management process. This is due to the need for a clear passage of all stages of customs control of goods when crossing the customs border while meeting all standards. The unification of such a process is necessary. Clarifies the concept of risk management in relation to the customs control system from an operational and practical point of view. The article considers such elements of the risk management system as: statistics, implementation of the risk management system in various countries, the advantages of customs risk management, the process of risk management in customs control. Particular attention is paid to the benefits of customs risk management. The elements of the risk management system are highlighted; the effectiveness of risk management in customs control is assessed. Analyzed the problems of the risk management system in customs control. Particular attention is paid to the advantages of customs risk management, which are classified according to the following criteria: achievement of the organization’s goals; improved management processes; improved public and business profile. Proposals for improving the risk management system in customs control are presented.