Activities Of Customs Authorities Research Articles

Improving the activities of customs authorities to ensure the protection of intellectual property rights in relation to goods sent in international mail

The article analyzes the current state of ensuring the protection of intellectual property rights in relation to goods sent in international mail, using modern information customs technologies. The study made it possible to identify the main problems of administrative and legal regulation of the activities of the customs authorities of the Russian Federation to ensure the protection of intellectual property rights in relation to goods sent in international mail. In the course of the work, a methodological approach to the systematization of problems has been developed. The blocks of problems that are associated with the operation of the system for ensuring the protection of intellectual property rights in relation to goods sent in international mail are highlighted their classification is carried out based on an applied nature. The authors proposed the use of certain administrative and legal means in order to develop administrative and legal regulation of the activities of customs authorities to ensure the protection of intellectual property rights in relation to goods sent in international mail.

МЕХАНИЗМ ОЦЕНКИ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ТАМОЖЕННЫХ ОРГАНОВ С ИСПОЛЬЗОВАНИЕМ ИНСТРУМЕНТОВ, РАЗРАБОТАННЫХ ВТАМО И ДРУГИМИ МЕЖДУНАРОДНЫМИ ОРГАНИЗАЦИЯМИ

This article discusses mechanisms for evaluating the activities of customs authorities using performance measurement instruments and tools developed by the WCO and other international organizations. The article analyzes the existing instruments and identifies the main directions of development in the field of the effectiveness of assessing the activities of customs authorities.

Technological Innovations in Inspection as an Element of a Service-oriented Approach to Customs Administration

The article considers the problems that arise in the process of inspection of the activities of customs authorities. The methodological basis of the research is based on the principles of a process approach to management and a service-oriented approach to customs administration, which determine the need to use technological innovations in this area of activity. From the point of view of the process approach, inspection is considered by the author as a cross-cutting process, and the formalization and digitalization of the information received as a way to increase the level of the service component of this activity. The introduction and application of these approaches in the practical activities of customs authorities will allow solving the problems under study, as well as improving the quality and efficiency of the inspection carried out.

Procedures of simplified customs control in the activities of customs authorities in the context of protection of economic security of Ukraine

Procedures of simplified customs control in the activities of customs authorities in the context of protection of economic security of Ukraine

BLOCKCHAIN AS A FACTOR OF DIGITAL TRANSFORMATION OF UKRAINE'S ECONOMY

The article is devoted to the issues of digital transformation of the economy and how blockchain technologies can help it. The transition to such technologies has recently become more frequent in the world. Quite a few well-known companies in the field of trade in goods or services have already made significant progress in this direction. Therefore, this paper provides suggestions for Ukraine on what needs to be done in practice so that the situation moves in the improvement. Blockchain is an area where the European Union and Ukraine can work together and then use this technology to strengthen economic ties and digitally transform their economies. The experience of the European Union countries in this direction and how it can be used in Ukraine are considered. The strengths and weaknesses of the introduction of the blockchain in the economy of Ukraine are analysed and the areas of digital infrastructure that may be interesting for investors are proposed. The advantages that Ukraine has in terms of investing in cryptocurrencies and mining are substantiated. In particular, it is more profitable to mine cryptocurrencies in Ukraine because of lower costs for operating mining farms comparing with the largest countries of the European Union by gross domestic product (Germany, France, Italy, Spain). The benefits of cooperation between the European Union and Ukraine in the digital transformation of economies based on blockchain technologies are analysed. It turned out that the introduction of the blockchain promotes the development of trade, industry, finance and energy. In addition, significant benefits can be gained from the introduction of blockchain technologies in the activities of customs authorities at the borders of the European Union and Ukraine. Blockchain is just a tool, its impact on the digital transformation of the economy depends largely on the basic vision and strategies that businesses choose to manage their day-to-day operations. Therefore, further research is needed to optimize the set of business strategies along with the choice of technology to achieve sustainable development goals. Future analysis should consider the complexity of multi-layered supply chains and the needs of many stakeholders.

Administrative and Legal Forms of Customs Activities in Protecting the Rights to Intellectual Property in Relation of Goods Sent by International Mail

The article analyzes separate administrative and legal forms of activities of customs authorities while ensuring the protection of intellectual property rights in relation to goods sent by international mail. Within the framework of this publication, the organizational and legal features of the use of information technologies by customs authorities to ensure the protection of intellectual property rights in relation to goods sent by international mail are considered. The author identified problems in the functioning of the mechanism of information interaction between rightholders and the customs authorities of the Russian Federation when detecting violations during the movement of goods sent by international mail.

МОДЕЛЬ АДАПТИВНОГО МЕХАНИЗМА ИНСПЕКТИРОВАНИЯ ДЕЯТЕЛЬНОСТИ ТАМОЖЕННЫХ ОРГАНОВ В УСЛОВИЯХ РЕАЛИЗАЦИИ СЕРВИСНО-ОРИЕНТИРОВАННОГО ТАМОЖЕННОГО АДМИНИСТРИРОВАНИЯ

The article examines the problem of the need to transform the process of inspecting the activ-ities of customs authorities. As a theoretical basis for the implementation of transformation, the author lays down the principles of the methodology of the process approach and the concept of service-oriented customs administration. From a practical point of view, an adaptive mechanism is being developed that allows for this transfor-mation, as well as its organizational and functional model is formulated. The introduction and application of the adaptive mechanism developed by the author will help solve the problem under study, as well as bring to a new level the quality and efficiency of inspections conducted by customs authorities.

FISCAL AND CONTROL FEATURES OF CUSTOMS AUTHORITY’S ACTIVITIES

Introduction. The deep and comprehensive political, economic and social processes taking place in modern Ukraine cause serious changes in the understanding of the role and importance of many industries and spheres of state activity that serve as the basis of Ukrainian society. Such spheres, the importance of which has been constantly growing in recent years, include the sphere of public relations related to the implementation of foreign economic activity. That is why, the study of the institutional mechanism of formation and implementation of customs policy, fiscal priorities of the customs service, the problems of control and administrative activities of customs authorities, their modernization is now becoming extremely acute and relevant. The purpose of the article is to determine the features and patterns of fiscal and control functions of customs authorities in Ukraine, analysis of indicators of revenue of the State Budget of Ukraine in terms of customs duties, monitoring ways to work out customs risks and outline ways to combat smuggling. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and role of customs policy in the socio-economic development of the state are substantiated. Emphasis is placed on the peculiarities of the administration of customs payments and their mobilization to the budget. It is proved, that customs payments are important in the structure of budget revenues. The evaluation of the implementation of the planned indicators of fiscal activity of the State Customs Service of Ukraine was carried out. The risk factors of the customs space are identified and the methodical aspects of their development are outlined. Customs control plays a key role in preventing the smuggling of goods and detecting customs torts. Improving and digitalization of the control and verification work of customs authorities will help minimize fiscal losses, as well as, as summarized in the article - to improve the social and economic security of the state. Prospects. In the further scientific research, attention will be paid to the use of modern information technologies and technical means of customs control in the activities of the State Customs Service of Ukraine. The newest institutional paradigm of the customs space must take into account the digitalization of socio-economic processes.

Creation of an end-to-end customs control system as an economic security tool

The purpose of the study is to identify ways to create a system of end-to-end customs control which would improve the efficiency of the activities of customs authorities and increase the level of economic security of the state. The research used methods of analysis and synthesis, formal logical, and comparative-legal method. The analysis of the customs control system resulted in the identified problems that do not allow increasing the efficiency of customs control and the level of economic security of the state. To solve them, the authors propose to organise the collection of primary information at checkpoints across the state border based on the use of objective control means, and to ensure its availability during subsequent customs operations including when declaring goods and in the process of customs control after the release of goods. In addition, it is proposed to ensure the interaction of customs authorities with other state bodies, the introduction of the institution of customs audit and the implementation of a mechanism to stimulate companies to exit the shadow sector of the economy. The novelty of the research is the proposed model of the end-to end control system, which ensures an increase in the efficiency of customs authorities and the level of economic security of the state.

ORGANIZATIONAL AND STRUCTURAL SUPPORT OF OPERATIONAL AND SEARCH ACTIVITIES OF CUSTOMS AUTHORITIES

Introduction. The issue of granting the customs authorities of Ukraine the right to operational-search activities (OSA), in order to improve the fight against and identify violations of customs legislation that threaten the economic, social and fiscal interests of the state and the legitimate interests of trade are analized. On this task, the legal norms and directives of international organizations of which Ukraine is a member and international agreements ratified by Ukraine were studied, and a comparison with our legislation was made. It is proposed to revise the current Ukrainian legislation on customs in the direction of combating smuggling and violations of customs rules, bring it into line with international standards and give customs authorities the right to the OSA as a full-fledged law enforcement agency. The tasks and indicators of their achievement on organizational support of the OSA in the Customs Service of Ukraine and the approximate structure of law enforcement units of the Customs Service of Ukraine are offered. The purpose of the article is to analyze international legal acts on customs, which indicate the need to provide the customs authorities of Ukraine with OSA in order to perform their functions in the fight against smuggling and violations of customs rules, in full and more effectively. This right is necessary for customs authorities not only to counter and prevent smuggling, but also for effective cooperation with customs and law enforcement agencies of other states. Methods. The methods of analysis, comparison and synthesis during the study of organizational and structural support of operational-search activities of customs authorities were used. Results. The main scientific result of the article is to identify, related to the terms of institutional capacity in the field of law enforcement of the Customs Service of Ukraine were identified and systematized, in particular, the lack of OSA in domestic customs authorities, which allowed to identify ways and prospects for their further implementation. Particular attention is paid to the need to synchronize the provisions of Ukrainian legislation with the relevant provisions of international agreements in force for Ukraine and other non-ratified by Ukraine on this issue. Perspectives. Further research on the institutional capacity in the field of law enforcement of the Customs Service of Ukraine, in the direction of organizational and structural support of operational-search activities of customs authorities, should be conducted on the basis of theoretical justification of its law enforcement powers, taking into account levels of official interaction – departmental, interagency, international.

Application of Expertise in Proceedings on Cases of Administrative Offenses in Customs

The article discusses some aspects of forensic expert support of law enforcement activities of customs authorities. The results of the expert activities of the Central Forensic Customs Directorate within the framework of ensuring the implementation of the law enforcement function by the customs authorities in the period from 2019 to 2020 were analyzed. The procedure and results of interaction of the customs authorities of the Southern Customs Directorate with the Forensic Service - the regional branch of the Central Forensic Customs Directorate in the city of Rostov-on-Don in proceedings on cases of administrative offenses, examples of the use of expert opinions in judicial practice as evidence of the position of the customs authority are shown. On the basis of the study, conclusions were drawn about the role of expertise in proceedings on cases of administrative offenses, and certain problems of interaction between customs authorities and expert subdivisions were identified.

Customs Payments Analysis as an Object of Economic Activity of Customs Authorities: Modern Realities of Shadow Exports

The search for reserves for stabilization of Russian economy is coming to the fore in the context of the ongoing crisis. Given its raw material orientation, a significant share of which is accounted for by exports, and the high share of customs payments (in particular, export customs duties on oil and gas) in the structure of the Federal budget, it is extremely important to assess the estimated losses of customs payments as a result of shadow exports, which determines the relevance of this study. The paper discribes assessing the volume of customs payments in the conditions of the country’s shadow economy development as well as searching for sources of their increase in the structure of Federal budget revenues due to organizational measures. A review of positions of the Russian scientists in the field of economic categories including taking into account the normative and reference documentation. In this study it is proved that the activities of customs authorities belong to the type of organizational and economic relations and customs payments are an economic category. A methodological tool for economic analysis has been developed to identify the significance of losses from shadow exports for the state budget as well as to assess the correctness of the distribution of import customs duties to the budgets of the EAEU member States. The theoretical and practical significance of the study is determined by the prospects for increasing the volume of the Federal budget revenue due to the collection of customs duties. The study may be interesting for government agencies of foreign trade policy and Federal budget formation.

Забезпечення митної безпеки в діяльності митних органів

Забезпечення митної безпеки в діяльності митних органів

SYSTEMIC PROBLEMS OF FORENSIC ACTIVITIES OF CUSTOMS AUTHORITIES AND THEIR SOLUTIONS

The article presents the results of a study of the problems of forensic activities of the customs authorities of the Russian Federation, conducted in the period from 2016 to 2019. The analysis made it possible to identify and classify the so-called “factors negatively affecting the forensic activities of customs authorities”. The above classification allows us to reflect at a comprehensive level the system of forensic activities of customs authorities in terms of its weaknesses. The text gradually reveals and describes the positions of some domestic scientists on the way to solving the problems of forensic activities of customs authorities. Based on the analysis of empirical material, the work of expert scientists and forensic scientists, recommendations are made on solving specific problems of forensic activities of the customs authorities of the Russian Federation.

Правові основи оскарження рішень, дій чи бездіяльності митних органів

This scientific article, based on the analysis of international law, states that one of the main provisions in this area should be the principle according to which citizens' appeals against decisions of administrative bodies are grounds for suspending the implementation of this decision. If national law does not provide for this, citizens should be given the opportunity to apply to administrative or judicial authorities to suspend the execution of the contested decision in order to secure their rights and interests. It is proved that the possibility of appealing to customs authorities with complaints about illegal decisions, actions or inaction of their bodies and officials is an important means of protecting the rights of individuals and legal entities in the customs sphere. At the same time, work with complaints strengthens control over the activities of customs authorities, restores public confidence in customs authorities, and also helps to identify shortcomings in the work of customs authorities of organizational or regulatory nature. It is emphasized that the Customs Code of Ukraine provides for two procedures for appeal, namely: appeal against decisions, actions or omissions of customs authorities, their officials and other employees to officials and higher authorities (pre-trial procedure); appeal against decisions, actions or omissions of customs authorities or their officials in court (court procedure). The author reveals the content of this issue in more detail. It is argued that appealing against the actions and decisions of public administration bodies in court is not an easy way. This form of administration of justice requires qualified legal assistance, especially in the preparation of documents. The need to regulate the procedure of administrative appeal in more detail at the legislative level is argued, which is a necessary condition given the need to eliminate the manifestations of subjectivity in the consideration and resolution of complaints, ambiguous application of substantive law. It is also justified to combine the procedure for appealing against decisions, actions or omissions of customs authorities in one normative act.

АКТИВИЗАЦИЯ ПРОЦЕССОВ ЭКОНОМИЧЕСКОЙ ЦИФРОВИЗАЦИИ В УСЛОВИЯХ ПАНДЕМИИ COVID-19

This article examines the impact of restrictive measures implemented as part of the prevention and protection against the COVID-19 pandemic in Russia. A detailed analysis of the activities of customs authorities (as a state structure) and participants in foreign economic activity in a pandemic is carried out. At the end of the article, conclusions are drawn about the appropriateness of the management decisions taken, and further prospects for the development of economic digitalization in Russia are considered

Исследование деятельности таможенных органов по защите объектов интеллектуальной собственности

Исследование деятельности таможенных органов по защите объектов интеллектуальной собственности

IMPROVING THE SYSTEM OF CONTROL AND SUPERVISION OF CUSTOMS IN THE REGION

Customs regulation as a type of management activity of customs authorities is one of the key elements of the customs system and the economy of the state. The control and supervision activities of the customs authorities should be carried out on a systematic basis, and the key goal of this type of work is to improve customs regulation for increasing the efficiency of the customs system and optimize the activities of customs authorities. The problems and ways to improve the system of control and supervision in the field of customs in the region (on the example of the Ural Customs Administration) have been analyzed in the article. The main practical research methods are the analysis of statistical data and regulatory sources, a sociological study using the expert survey method (n = 13). As a result, a systematization of problematic aspects of the control and supervision in the field of customs has been proposed; a system of measures has been developed aimed at improving the quality of control and supervision in the field of customs.

Перспективные технологии совершения операций и проведения контроля и их влияние на развитие сервисно-ориентированной деятельности таможенных органов Российской Федерации

The most relevant and promising area of activity of the FCS of Russia at present is the development of methods for evaluating the activities of customs authorities, based on the timeliness and quality of their public services. The main criteria for the quality of state customs services include the speed of customs operations, the simplification of the preparation of documents provided for customs formalities, as well as the transparency of customs control criteria and the effectiveness of this control in general. The main directions for the development of customs authorities are set forth in the Comprehensive Program for the Development of the FCS of Russia for the Period Until 2020. Key indicators of the mentioned program are indicators of “10 steps towards business”. To achieve the indicators established by this Program, the FCS of Russia is working on the introduction of advanced technologies for operations and customs control, the purpose of which is to exclude contacts of customs officials with participants in foreign economic activity, expansion of the specific share of declarations, registration and release of which are carried out automatically, automatic classification of foreign economic activity participants as risk categories for violation of the law, development of online services, increasing the reliability of information, provided to customs authorities until the moment of importation of goods into the territory of the Eurasian Economic Union, which will be discussed in this article.

METHODICAL APPROACH TO COMPLEX ASSESSMENT OF QUALITY OF CUSTOMS SERVICES

Based on a critical analysis of existing scientific papers in the field of assessing the quality of customs services and the activities of customs authorities as a whole, the need to develop a methodological approach to a comprehensive assessment of the quality of customs services has been revealed and substantiated. At the same time, an author’s approach to an integrated assessment of the quality of customs services has been proposed, which includes the principles of assessment, assessment directions, the method for calculating the overall integral quality assessment and specific indicators, which can be used to evaluate each of the directions.