Customs Administration Research Articles

Investigation and edification in a criminal case of corroboration in the production of drugs

False preparations are not produced in laboratories but especially in the form of „DIY” under far not sterile conditions. Pills, produced in generally in sheds, will be coated in concrete mixers and dried laid on the floor. The agents will be replaced by useless and for human consumption unsuitable materials. By inspection of false preparations were already found chalk powder, drugs, and in coloured products, brick-dust used as filling material. It is a well-known fact, that the most drugs, suspicious or false drug deliveries arrive from Far East countries but the knowledge of the country of dispatch alone does not necessarily result in opening of a small consignment or even of a big cargo by the National Tax and Customs Administration. A risk analyse is made, checking many features before opening a package, as only in this way they can process thousands of packages a day. In this paper we present the liquidation of a criminal gang in Hungary, whose members made their names memorable in the law enforcement ledger by production and distribution of desire and performance enhancers.

Border Security in Modern Customs Administration as an Organisational and Managerial Principle (US Case)

The article attempts to complex, systemic consideration of border management mechanisms. This question is analyzed by the author from the point of view of various research approaches for a comprehensive study of the organizational and functional nature of this phenomenon. The text gives the most pressing reasons for the transformation of border management processes in the modern world, as well as some significant threats and challenges to collective security in the global economy. The author focuses on North American management experience, as North American countries today demonstrate the highest productivity and innovation in border management and trade security. As the main conclusion of the article, we can cite the thesis that the necessary condition for effective border management in the modern world is interstate cooperation and international cooperation of administrative institutions and commercial organizations.

Improving the Customs Regulation Framework in the Eurasian Economic Union in the Context of Sustainable Economic Development

The formation of a customs administration framework based on the digital economy in the Eurasian Economic Union (EAEU) requires the application of fundamentally new technologies. The successful implementation of digital technologies in the information space of the EAEU presupposes the solution of a number of problems associated with the ensuring the implementation of the concept of sustainable development of the EEU member states in the new economic reality and transition to a new paradigm of customs administration based on the digitalization of the processes of regulation of foreign economic activity. Based on this paradigm, we set the following tasks: to identify trends and substantiate the need for digitalization of the customs administration mechanism in the Eurasian Economic Union based on the use of new technologies; to reveal the meaningful features of digital technologies that are promising for the development of the mechanism of customs administration of the EAEU; consider the applied aspects of the latest information technologies used in the course of EAEU customs administration system digitalization; and assess the prospects for their use, analyze the prospects of organizational, legal and managerial support of this process in the EAEU at the supranational and national levels. The article concludes that within the framework of the digital transformation of the EAEU, new opportunities are opening up for the customs regulation framework, based on the introduction of technologies for analyzing large amounts of data, immersive technologies, blockchain, the use of innovative methods for obtaining and processing customs information (satellite tracking, radio frequency identification), and the introduction of artificial intelligence technologies in customs control processes.

Digital transformation of russian customs authorities’ activities on the example of automatic release technology

The article considers the main factors limiting the use of automatic release technology in electronic customs declarations. The directions of further development of the potential of the investigated technology in the conditions of digitalisation, automation and intellectualisation of customs administration in the Russian Federation have been proposed. In order to expand the coverage of the declaration array by automatic release technology, the main directions for improving the automation mechanism at the release of goods have been designated, trends of automation of customs operations and its influence on the development of foreign economic activity have been defined. The methodological basis of the study was fact-finding, analysis and synthesis, induction and deduction, system and process approaches, logical and statistical methods.

امتيازات إدارة الجمارك أمام القضاء بخصوص ممارسة الدعوى الجبائية وإنهائها : دراسة على ضوء أحكام التشريع الجزائري = The Privileges of the Customs Administration in Front of the Judiciary concerning the Practice of Judiciary and Its Tax Case's Termination : Study in the Light of the Provisions of Algerian Legislation

إدارة الجمارك | الغش الجمركي | الدعوى الجبائية | الغرامات الجمركية | المصالحة الجمركية | Customs Administration | Customs Fraud | Customs Sanctions | Criminal Proceeding | The Public Proceeding | Customs Reconciliation

CUSTOMS ADMINISTRATION OF FOREIGN TRADE OPERATIONS: MAIN DIRECTIONS AND RESULTS

Customs administration is aimed at providing favorable conditions for foreign trade activities of participants of export-import transactions, ensuring the completeness and timeliness of duties and taxes to the budget. Whereas, cases of evasion of customs duties dictate the need to improve the control of information in the documents about the transported goods. This results in the increasing effectiveness of the execution of fiscal functions by customs authorities. The paper identifies the main directions of customs administration of foreign trade operations: control of compliance with prohibitions and restrictions on foreign trade activities, control of the customs value of goods and the correctness of the declared classification code under the EAEU Commodity Nomenclature of Foreign Economic Activity, as well as control of origin of goods. The study uses general scientific methods (formal-logical, system-structural, comparative legal, statistical analysis). The article conducts the analysis of indicators of customs authorities’ activity in detecting and suppressing the facts of false declaration, assesses the results of their work, studies the schemes of illegal activities of foreign trade participants, as well as provides the examples of practical situations. In the context of regional customs administrations, the dynamics of the detection of crimes involving liability in accordance with the Criminal Code of the Russian Federation is determined. The article updates problematic issues related to the export of goods strategically important for the economic security of the Russian Federation, provides the judicial practice on cases of their illegal movement, demonstrates the ways of reducing the risk of customs operations of such goods with the use of new technologies, highlights the electronic exchange of information within the framework of interagency cooperation and interstate collaboration.

Improving customs administration in accordance with the EAEU Development Strategy until 2025

The article presents the results of the analysis of the process of economic cooperation of the EAEU member countries until 2025 in terms of improving the customs policy. Despite the constantly reaffirmed political will of the heads of state, the implementation of strategic cooperation is not proceeding fast enough, and the deadlines for a number of activities have already been violated. In this regard, the subject of the article is the study of the causes of such difficulties, which in the long term have a serious negative impact on the processes of integration of the economies of the EAEU member countries. The purpose of the study is to identify and level the most objective reasons for such difficulties in terms of the customs policy of the EAEU member countries. Demonstrates and reveals the range of methodological tasks set for the expansion of interstate economic cooperation in terms of customs processes. The analysis of the implementation of measures in the direction of customs administration is carried out, and the impact of such measures on the development of the EAEU as a whole is assessed. It is obvious that the efforts of the EAEU member states, especially in modern conditions, are aimed primarily at protecting their national economic interests. However, strategically, all members of the EAEU should benefit from the development of multilateral cooperation. Based on the comparative analysis, the author proposes tools for accelerating and improving the efficiency of the implementation of integration in the field of customs administration. A number of proposals have been formulated regarding the format, timing of submission and content of these events. The issues of linking the legislative requirements of the EAEU member countries in terms of customs administration are considered. The results of the study showed that effective integration economic processes are impossible without their proper regulatory support, including in terms of customs administration.

Improving the organizational and economic mechanism for selecting objects of control at the stage after the release of goods

The article deals with the application of methods for selecting objects of customs control, problems and ways to improve the organizational and economic mechanism for choosing objects for the provision of public services, automating the selection of objects of customs control in the customs administration of the Russian Federation. It is shown that in order to improve the organizational and economic mechanism of customs administration, it is necessary to correlate all the applied methods of selecting an object, leading to the choice of objects of control, starting with the analysis of foreign economic activity participants, followed by the selection of specific consignments related to promising sectors of the economy and vice versa, from the analysis sectors of foreign economic activity, within which customs operations were performed with goods classified as high-risk areas, with subsequent ranking of foreign economic activity participants with the highest values of the integral indicator. The author also substantiates the need to develop a technology for automating the entire cycle of the process of selecting objects, from the moment of submission of preliminary information to control after the release of goods.

ИЗУЧЕНИЕ ПРАКТИКИ ПРИМЕНЕНИЯ ИНСТИТУТА УПОЛНОМОЧЕННОГО ЭКОНОМИЧЕСКОГО ОПЕРАТОРА

The article considers the degree of expansion of the involvement of customs authorities in the world economy. Attention is focused on the task of a more competent system for simplifying customs regulation, as well as speeding up the movement of goods across the customs border. To date, the development of the institution of an authorized economic operator is the basis for the development of foreign economic activity of large industrial enterprises, regional prosperity and world trade cooperation. This trend is accompanied by the introduction of an optimization mechanism in the organization of relations between participants in foreign economic activity, customs authorities and all process stakeholders. The article also focuses on the disclosure of the main provisions of the Customs Code of the EAEU, the practice of applying and adapting the main theses in relation to the laws of the Russian Federation. The essence of the framework standards in the development of a unified approach to consolidate the status of an economic operator certified by different customs administrations is revealed. Special attention is paid to the introduction of a system of special customs simplifications that allow enterprises participating in foreign economic activity to maintain financial, organizational and production stability. The described problems of assigning AEO status are due to the limited time of re-registration under the new procedure. For an authorized economic operator, the requirements for the internal accounting system, sites, and transport are established. Special customs preferences are considered on the basis of a certificate of one of three types. Certificates of the first type provide advantages when processing customs transit procedures, certificates of the second type – when carrying out customs procedures on the territory of an enterprise with the status of an economic operator, and certificates of the third type – provide for a special order for the priority of pre-declaration release of goods and customs procedures. In addition to the advantages, the article also discusses the problems that have arisen as a result of the introduction of a new approach. The conclusion of international agreements will provide a safer flow of supplies with the participation of an authorized economic operator and will minimize the risk of violation of the law, since all participants will be able to guarantee the indisputability of such transactions. This will help both reduce the time of customs operations and the frequency of control measures, and will push for trade relations with other countries.

Trade and Economic Cooperation of China with the Countries of the World and Russia in the 14th Five-year Plan (2021-2025)

The article analyzes the trends in trade and economic cooperation of the People's Republic of China in the 14th Five-Year Plan (2021-2025). China is the world leader in foreign trade. In 2021, China's trade volume in dollar terms increased by 30 % to reach $6.05 trillion, including exports of $3.36 trillion and imports of $2.69 trillion. According to the General Administration of Customs (GAC) of China, trade in yuan increased by 21.4 % year-on-year to 39.1 trillion yuan in 2021, while exports grew by 21.2 % to 21.73 trillion yuan, and imports — by 21.5 % — to 17.37 trillion yuan. At the same time, according to the GAC of the PRC, in 2021 the Russian-Chinese trade turnover increased by 35.8 % to 146.89 billion dollars compared to 2020. The sanctions struggle with the West makes it possible to intensify the process of Russia's Turn to the East and deepen trade and economic ties with China. The results of the analysis of China's trade and economic cooperation with the countries of the world and Russia suggest that increasing the volume of foreign trade is a necessary condition for China's socio-economic development. The priority of ensuring the growth of China's foreign trade with the countries of the world and Russia prevails in the country's foreign policy, giving this policy pragmatism and flexibility in the face of the sanctions fight against the United States and the support of strategic partners.

Path to Enhance the International Competitiveness of Cross-Border E-Commerce Logistics Enterprises- Research Based on AHP Analysis Method

According to the report of the General Administration of Customs, the total import and export value of goods trade in China in the first three quarters of 2020 was 60.514 trillion yuan, and the import and export of customs cross-border e-commerce management platform was 187.39 billion yuan, an increase of nearly 52.8%. The rapid development of cross-border e-commerce injected great impetus into the internationalization of cross-border logistics enterprises. Firstly, this paper constructs the evaluation index system of international competitiveness of cross-border e-commerce logistics enterprises, and then determines the weights of four first-class indexes and 12 second-class indexes by AHP. Finally, through empirical analysis, it is concluded that FedEx has the strongest competitiveness, AliExpress is the second, and SF Express is the last. Through the analysis of Blue Ocean strategy, it is concluded that China's cross-border logistics enterprises should improve their international competitiveness on the indicators with less weight, such as service level, information technology and resource endowment.

APPLICATION OF TOOLS OF PRIOR INFORMATION IN THE CONTEXT OF IDENTIFYING SECURITY RISKS: THE EXPERIENCE OF THE UNITED STATES

Purpose. The aim of the article is to study the experience of the United States of America in the application of prior information tools in the context of identifying security risks. Methodology of research. The following methods were used to achieve these goals: induction and deduction, theoretical generalization, abstraction, dialectical knowledge - in the study of scientific sources and research of theoretical aspects of the use of information tools in the context of identifying security risks, determining the categorical apparatus; abstract and logical - to generalize theoretical positions, to form conclusions and proposals on the topic of research. Findings. The tools used by the United States Customs Administration to ensure the security of supply chains are the Automated Manifesto System and the Regulations on Import Security Documents. It has been determined that AMS is an electronic system for transmitting information on cargo imported into US customs territory. AMS is analysed in the context of: the list of information that must be provided to the carrier to the customs authority; exceptions to the submission of the manifesto (list of goods that do not require prior notification and exemption for individual countries and regions; liability for violation of the rules of submission of the electronic manifest). It is noted that ISF is a completely new business process that expands the scope of responsibility of the importer and is designed to improve the orientation of the cargo, which consists in detailing information about the goods before loading them in a foreign port. The elements of data submitted by carriers to the ISF, the features of the presentation of preliminary information for transit cargo, the procedure for making changes and corrections to the information provided and the responsibility for violating the rules of submission of the previous message are studied. Originality. The study of international experience in the use of prior information tools in the context of identifying security risks was further developed. Practical value. The main points of this study can be used in the process of developing proposals to improve the procedure for applying the general declaration of arrival. Key words: prior information, security risks, electronic information transmission system, electronic manifesto.

Customs Cooperation Development Programme as a Promising Instrument for Facilitating Russian-Chinese Trade

The problem of insufficient development of instruments for facilitating Russian-Chinese trade is examined in the article. A promising tool for facilitating trade is proposed - a programme for the development of Customs cooperation between the Russian Federation and P.R. China. The concept of the programme, the mechanism for the implementation of the programme and the methodology for assessing the effectiveness of the implementation of the programme have been developed as elements of the proposed tool. The concept of the programme has been developed as a scenario for the formation of end-to-end customs control system over the supply chain of goods, which is a comprehensive tool for facilitating trade and ensuring the single submission of documents and information by participants in foreign economic activity and the application of customs control forms by the Customs administrations of the countries of departure and destination. The programme implementation mechanism is based on the development and distribution of the functions of existing institutions and subjects of cooperation related to the development and practical implementation of the elements of end-to-end customs control system in the supply chain, which ensures a high level of organization of interaction between subjects without creating additional institutions of cooperation. The methodology for evaluating the effectiveness of the programme implementation allows to calculate and compare the real and potential effects of trade facilitation as a result of the formation end-to-end customs control system.

First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws

The abolition of VAT exemption regarding negligible consignments has raised a variety of tax and customs management issues in terms of budget revenues both on the EU and domestic fronts. The abolition of VAT exemption below €22 in July 2021 has brought upon a completely new situation in the customs management of e-commerce from non-member countries to the EU. A review of the achievements and challenges of the past year, which also underpins the timeliness of our study, can contribute to further refinement and clarification of the system. The main focus of this research is to explore the customs experience with the new VAT regime for B2C e-commerce from third countries into the customs territory of the European Union, introduced from 1 July 2021, to identify the problems encountered in the past period and possible solutions. The article will use statistical data collected from the National Tax and Customs Administration to explore the characteristics of the past year and the main trends in turnover, and to identify the challenges and the solutions authorities can provide to them.

Digital Technologies Of Customs Enforcement Of Currency Control Measures

The article presents the results of a study of the activities of the customs authorities of the Russian Federation on the application and improvement of digital technologies for customs enforcement of currency control measures. Digital technologies of customs enforcement of currency control measures are represented by technologies of electronic information interaction of the Federal Customs Service with the Central Bank of the Russian Federation and authorized banks (as agents of currency control) on the basis of information and software tools of the automated system ”Currency control”, functioning at the level of the central office of the Federal Customs Service, regional customs administrations, customs, including directly subordinates of the Federal Customs Service. The development of digital currency control technology in order to counteract the legalization of proceeds from crime is demonstrated by the example of the development of digital technology for customs control of foreign trade supplies of rough diamonds.

INSTITUTIONAL ARCHITECTURE OF SECURITY IN THE CROSS-BORDER TRADE IN GOODS OF THE EUROPEAN UNION, WITH PARTICULAR EMPHASIS ON CUSTOMS ADMINISTRATIONS

Ensuring security in cross-border trade in the European Union means counteracting threats and facing the challenges of globalization, changes in world trade and the development of the common market. The customs administrations of the Member States play a key role in ensuring the security of cross-border trade. Customs administrations pursue the following goals and tasks: first, a traditional fiscal target (of diminishing importance); second, they play a protective role in preventing dangerous and non-compliant products from entering the EU market. Particularly important is the protective function associated with ensuring the safety and security of the EU industry, the state and society, the natural environment, and the world’s fauna and flora. The aim of the article is to present the institutional security architecture in cross-border trade in goods involving specific institutions along with the tasks falling under their responsibility. Particular attention was paid to the tasks of customs authorities in ensuring security in cross-border trade in goods.

US CUSTOMS DIPLOMACY

The content and features of the concept of «customs diplomacy» are studied on the example of the foreign policy activities of the US Customs Administration, which conducts one of the best customs diplomacy in the world. For example, the US Customs Service plays an important role in ensuring not only national but also transnational economic security. The protection of American customs interests by the relevant services begins far from the actual borders of the United States. Therefore, the study of the experience of US customs diplomacy, of course, is relevant for Ukraine. The definition of «customs diplomacy» is given through a set of specific techniques and methods. The methods, techniques and principles of US customs diplomacy are considered, the main provisions of the CBP Global Engagement Strategy are analyzed. The structural units responsible for the implementation of American customs diplomacy are listed, and their competencies are determined. The officials of the US Customs and Border Protection who are responsible for the implementation of customs diplomacy are named. Particular attention is paid to US international cooperation with partner countries in the customs sector. An example of such cooperation is North American Free Trade Agreement (NAFTA). The practice of implementing international projects and initiatives by US customs attachés in other countries (for example, the Container Security Initiative) is analyzed. International training and support programs of methodological and organizational and technical nature, conducted for foreign partner customs services and agencies, are considered. The important role of harmonizing relations between customs services through the conclusion of international bilateral and multilateral agreements is noted. It is noted that international cooperation in the customs sphere is important for solving global problems of the world. Thus, strengthening the cooperation of the US Customs Administration with partner countries, agencies and trade groups contributes to transnational security, efficient trade, travel, dissemination of information etc.

THE GRAVITATIONAL MODEL OF THE MONGOLIAN FOREIGN TRADE

The article presents an analysis of Mongolia's foreign trade using econometric gravity modeling tools as a popular tool for analyzing international trade flows. To create a model for the development of the Mongolian economy in the context of modern globalization processes, the authors studied exogenous and endogenous models of economic growth. To develop the gravity model of the Mongolian Economy, the current state of Mongolia’s foreign trade was studied in the context of the economic situation of the 10 countries of Mongolia’s trading partners that most strongly influence the gross trade of Mongolia. The statistics of the Customs Administration and the National Statistical Committee of Mongolia are used, as well as macroeconomic indicators of the countries of the world. When building the model, the main assumptions of the gravitational theory were used, that trade flows positively depend on the size of the GDP of the countries of foreign trade partners, therefore, for the regression analysis, the GDP sizes of 10 active partners of Mongolia are taken. Alternative methods of resistance to foreign trade are also considered, in particular the distance indicator.

Some directions of improvement of ways of interpretation of procedural administrative-tort legal norms of the customs legislation

Having studied the peculiarities of interpretation of administrative-tort provisions of customs legislation establishing the procedure for proceedings on violations of customs rules, the author, in particular, expresses the opinion that in order to ensure the legality and validity of the decision to impose administrative penalties through the correct determination of the circumstances of the case and the applicable law as well as through the choice of a fair type and amount of administrative penalty – the customs legislation on the right to explain the alleged offense and comment on the case should be interpreted in a way that the person prosecuted should be given sufficient time and procedural opportunities to express their position on the legal substantiation of the allegation that they committed an offense and on the proposed penalty, as well as to provide evidence on the circumstances of the case. Also, the author substantiates that the model of termination of proceedings in customs rules violation case on the basis of a compromise, introduced in the customs legislation, needs to be radically improved, because it is built so that this tool of customs administration does not correspond to its nature and purpose since under the current customs law this model demands unconditional admission of guilt and imposition of possible type and amount of administrative penalty, which is unchangeable according to negotiated mutual concessions. Moreover, the motivation of offenders to conclude amicable agreements with customs authorities is limited to avoiding stricter penalties for repeated offenses, which is incompatible with the principle of inevitability of liability and may devalue the progressive increase in penalties. In addition, the author proposes ways to expand the interpretation of customs law on the temporary seizure of goods, vehicles and documents to maximize the protection of property rights of enterprises, which in light of the circumstances may be unreasonable and disproportionate.

On Some Aspects of Process Management and Human Resource Management Interaction at the Customs Authorities

Τhe name of article is “On some aspects of process management and human resource management interaction at the customs authorities”. Main stakeholders such as European Commission Directorate-General Taxation and Customs Union, World Customs Organization, universities and world customs administrations are looking for better training support mechanism, how to create contact points for university and customs internal training and to create qualitative business training programs in the customs area. In spite of different activities, for the time being concise and clear mechanism does not exist. Another problem lies in condition that training requirements do not underlie processes and job descriptions. Training organizers - customs authorities training centers and universities, developing own training programs follow the goals and objectives of staff development strategy, it becomes apparent that interaction of job descriptions and occupation standards is relatively little and do not supplement each other. The aim of research is to describe the mechanism of existing and potential human resource management and process management mutual interaction and mutual influence. To achieve the goal there has been set a task to study the specifics of job description formation at customs authorities, describe the significance of occupation descriptions to provide work at customs and their legislation, analyze the role of occupation standards to provide training needs. As a result of research proposals have been submitted about the improvement of process management, job description and occupation standard mutual interaction mechanism. Research is based on comparative analysis of literature and practical experience of custom authorities.