Customs Declaration Research Articles

Problems and prospects of e-commerce regulation in the EAEU

The rapid growth of online trade leads to a number of problems faced by EAEU member states in the implementation of customs regulation of electronic commerce: reducing the tax base by reducing traditional trade; sending profit fl ows to those countries where the parent companies of online trading platforms are registered; imperfect competition of goods imported duty-free compared to goods produced within the EAEU; the emergence of new security threats due to the actual lack of certification and other restrictions, which actualizes a thorough study of this phenomenon and its timely regulation. The article outlines topical issues of regulating the movement of goods of cross-border electronic trade across the customs border of the EAEU, which make it necessary to amend the Agreement on the Customs Code of the EAEU on cross-border electronic commerce, that is, the content of the draft Protocol on Amendments, according to which "goods for electronic commerce" is understood as goods, acquired by individuals in the framework of foreign electronic commerce, under which, in turn, it is meant to conclude a transaction, one of the parties to which is a foreign economic operator, on electronic trading platforms through the Internet. An analysis of these changes is presented, in particular, the prospect of creating a new legal institution and type of activity in the field of customs regulation — an e-commerce operator, which will provide logistics of operations, as well as ensure interaction with Internet sites and customs, ensuring customs declaration processes. The main requirements for the operator of electronic commerce, the specifics of temporary storage, customs declaration and issuance of electronic commerce goods, the specifics of the application of the customs procedure of the customs warehouse, as well as the procedure for applying customs payments and the prospects for regulating electronic commerce in the EAEU have been determined.

Эволюция технологий таможенной логистики на евразийском экономическом пространстве

A retrospective study of the evolution of customs logistics technologies in the Eurasian economic space is carried out, taking into account the stages of development of integration processes. The specific composition and features of the application of special simplifications and logistics technologies for customs declaration of goods in the single customs territory of the Eurasian Economic Union are determined. The innovations of the institute of authorized economic operators in the Eurasian Economic Union are studied, their subject composition is characterized and the peculiarities of performing logistics operations in international supply chains are considered. Promising directions for the development of customs logistics technologies are being established, taking into account the digitalization of customs operations, the organization of customs control, and the transformation of the institute of authorized economic operators. The logistics technologies of customs declaration are identified (preliminary informing, preliminary customs declaration of goods, submission of an incomplete customs declaration, periodic customs declaration, release of goods before filing a customs declaration, temporary periodic customs declaration of goods, declaration of goods in unassembled or disassembled form, “remote release”, “dry port”, “remote payment of customs payments”). The technologies of customs logistics are highlighted, which can be used only by authorized economic operators-participants in foreign economic activity and / or logistics operators that meet the requirements for inclusion in the Register of Authorized Economic Operators. It is concluded that in the process of the evolutionary development of customs logistics in the Eurasian economic space, a new institute of logistics intermediaries is being formed.

Risks of economic security in the field of customs declaration of imported goods on the example of confirmation ofthe deduction of the transport value from the customs value of goods in the foreign economic organization of activities

Risks of economic security in the field of customs declaration of imported goods on the example of confirmation ofthe deduction of the transport value from the customs value of goods in the foreign economic organization of activities

Legal Aspects of Export Control over the Movement of Arms and Military and Dual-Use Products in the European Union: Current State and Problematic Issues

The paper explores the issues of export control, their regulation in the law of the European Union; considerable attention is given to differences in the status of military and dual-use goods. Approaches to the harmonization of export of weapons regulation, as well as to the unification of legal provisions on the export of dual-use goods are considered. An analysis of acts of primary and secondary law governing both the movement of military and dual-use goods within the European Union and their export to third countries is carried out. The authors conclude that the European legislator uses similar mechanisms, which allows us to speak about the formation of a unified model of legal regulation in the areas under consideration. Particular attention is given to the procedure for obtaining licenses and permits within the framework of export control to the EU. The paper scrutinizes the characteristic features of customs declaration for military and dual-use goods export, and specifically analyses the procedure and grounds for the suspension of the release of such goods. The paper also discusses the features of checking permits and licenses when exporting military and dual-use goods.

Declaring, scanning, sniffing, searching: unpacking the mobility cultures of Australia’s biosecurity

ABSTRACT Biosecurity restrictions regulate the types of materials that international travellers can bring into certain countries. Australia is well known in international travel cultures for stringent customs regulations and checks on all incoming passengers. This blanket approach to biosecurity governance implies that all materials, even banal personal possessions or luggage, pose a potential threat to the nation’s biosecurity. This article explores how individuals prepare for and experience declaring personal belongings while migrating to and entering Australia. Drawing from interviews with recently arrived migrants on temporary visas, analysis of the required customs declaration card and government information, I highlight the inconsistencies of how materials, and the people who carry them, come under close scrutiny at the border. The findings show that the stringent surveillance of biosecurity perpetuates perceived risks and threats, relying on stereotypes of certain migrant and traveller profiles in the way biosecurity is promoted, monitored and enforced. Biosecurity manifests social, spatial, and material concerns in how it is performed and regulated, thereby transforming passive materials in a person’s luggage into active threats to national security, further complicating the rigid governance of international mobility and migration.

Classification of Goods: What are the Hurdles and Pitfalls in the Use of Automation or IT Support?

The classification of goods in the customs tariff is a classic topic in customs training and practice. Software service providers offer IT support for tariff classification or even automated classification. This topic is also finding increasing attention in the literature. The aim of this article is to point out potential benefits but also the pitfalls of such support or automation (or even the use of robotics for customs declarations), pitfalls which are largely omitted in the advertising for such products. (You can find them by researching in the internet the terms ‘automated tariff classification’, and ‘product classification’). Where in this article examples of tariff codes going beyond the Harmonised System are used, they refer to the 2021 version of the Combined Nomenclature (CN) of the European Union. tariff classification, Harmonised System, Combined Nomenclature, TARIC, general interpretive rules (GRI), product classification tools, automated tariff classification, robotics for customs declarations, tariff master data, classification by artificial intelligence

A Commodity Classification Framework Based on Machine Learning for Analysis of Trade Declaration

Text, voice, images and videos can express some intentions and facts in daily life. By understanding these contents, people can identify and analyze some behaviors. This paper focuses on the commodity trade declaration process and identifies the commodity categories based on text information on customs declarations. Although the technology of text recognition is mature in many application fields, there are few studies on the classification and recognition of customs declaration goods. In this paper, we proposed a classification framework based on machine learning (ML) models for commodity trade declaration that reaches a high rate of accuracy. This paper also proposed a symmetrical decision fusion method for this task based on convolutional neural network (CNN) and transformer. The experimental results show that the fusion model can make up for the shortcomings of the two original models and some improvements have been made. In the two datasets used in this paper, the accuracy can reach 88% and 99%, respectively. To promote the development of study of customs declaration business and Chinese text recognition, we also exposed the proprietary datasets used in this study.

Gümrük Kanunu nda Sorumluluk Halleri

The purpose of this study is to describe, within the framework of Law number 4458 relating to customs codes, the situations in which agents have customs obligations. In this perspective, articles relating to taxpayers' obligations under the customs law are examined. In this context, proposals have been presented in terms of harmonization of legislation in the context of customs law and crimes of natural and legal persons in comparative law. With the birth of the customs obligation, it is understood that the responsibility lies with the declaring person or the legal entity. They are also held responsible for the inability to collect customs taxes partially or fully from the person who made the customs declaration or from indirect persons and representative legal entities who represent on behalf of someone else. However, it is understood that this article of crimes is not in conformity with the relevant article of the Constitution and in terms of Turkish criminal law in general. Furthermore, in cases where the final fine is not paid by legal personality, it is not clear to whom the sanctions will be applied. In this sense, the law on crimes must be revised in order to comply with the laws and to prevent any dispute that may arise, or it should be planned to reorganize the relevant article of the Constitution.

Ways to improve the electronic customs declaration system in Kazakhstan

The article discusses the problems of the electronic customs declaration system in Kazakhstan, as well as its impact on the transport complex of the republic. The object of the research is the customs information system "ASTANA-1", the subject is the process of electronic customs declaration. The importance of the study lies in the need to determine the directions for improving the quality and speed of customs control over goods arriving in Kazakhstan. The theoretical basis of the research was formed by such methods as observation, analysis, synthesis, and the method of expert assessments. The conclusion obtained as a result of the study is to identify recommendations for the modernization of the technical level of IS "ASTANA-1" to simplify and speed up the processes of electronic customs declaration.

Management of export activities of agricultural enterprises using digital technology

The article shows the problems of export activities of agricultural enterprises associated with the complexity of procedures for customs declaration, logistics, licensing, insurance, and financial settlements. Mechanisms for solving these problems based on the systematization and generalization of conceptual approaches and practice of formation and development of a digital platform are presented. The essence of this platform and its difference from the existing ones is in the centralized management of export activities using a public-private partnership model, which ensures the sustainable development of export activities of agricultural enterprises.

СОВЕРШЕНСТВОВАНИЕ СОВРЕМЕННЫХ ТАМОЖЕННЫХ ТЕХНОЛОГИЙ В РАМКАХ ОПТИМИЗАЦИИ ЛОГИСТИЧЕСКОГО ПРОЦЕССА

Considering the modern system of customs Declaration of goods in the Russian Federation, it should be noted that this stage was preceded by a rather long and complex work on the legal support and establishment of the electronic Declaration system in the Russian Federation, carried out by the customs authorities of Russia. Currently, the electronic customs Declaration system can be defined as a set of software tools that combines the subsystems of the declarant and the customs authority, which allows to implement customs operations and customs control of goods moved across the customs border. In other words, the automated system of various state administration bodies and business entities exchange electronic documents, including documents in a formalized form, through information technologies. In the near future, it is planned to further improve and implement modernized systems in customs. To date, a Strategy for the development of the customs service of the Russian Federation until 2030 has been developed, which was created taking into account the proposals of business communities. The document presents the main directions of development: digitalization, automation, assistance in the development of export-oriented sectors of the national economy, ensuring transparency of customs operations and customs control behavior, improving business conditions, and more. The studied items included In the strategy for the development of the customs service of the Russian Federation until 2030 are presented in this article as part of improving foreign economic activity (FEA).

Способи гарантування економічної безпеки держави з використанням практичного досвіду митних служб деяких країн світу

Annotation. Introduction. As fraudulent trade on the whole and misdeclaration peculiarly are regarded to be the most negative factors influencing national and world economics, the effective measures to counteract their disadvantageous impact are of great importance. Problem of misinvoicing has been studied by many researchers including special investigations undertaken by international anti-fraud organizations such as European Anti-Fraud Office, Global Integrity and others. Scientific theoretical and empirical methods of research are usually used, such as comparative analysis and mathematical statistics, which illuminated a lot of evidence facts of over and under invoicing by export and import used to move money across the borders, evade taxes or reduce tax liabilities. Purposee. The objective of this research is to analyze promising approaches of different countries used to combat fraud and ensure safe international trade as well as define the most effective instruments which should be implemented by the State Customs Service of Ukraine to ensure enhancing the customs valuation control measures. Methods. To accomplish the research task, general scientific methods were applied, such as inductive logic, comparative analysis, classification and generalisation. Results. The World Customs Organization concept of effective and transparent revenue collection is comprehensively examined in this paper focusing special attention on the implementation of international requirements to customs valuation procedure in Ukraine. Certain practical instruments were proposed to diminish the destructive effects and enhance the efficiency of customs control facilities. The main stages of creation and introduction of the national customs valuation database of goods as an effective tool of risks-oriented customs control are investigated. Shortcomings of the existing mechanisms affecting the feasibility of practical implementation of such elements in Ukraine are identified. The necessity of transformation of the existing system of customs value control is evidenced in the view of ensuring economic and customs security of the state and simplifying foreign trade procedures. Good practices of other countries on overcoming and stopping fraudulent importers’ activities are examined and the possibility of introducing their elements into customs authorities of Ukraine is studied. Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs valuation control in Ukraine. The possibilities of the implementation model proposed by WCO has been estimated. The advantages and disadvantages of different types of price databases used by customs authorities of other countries have been revealed in the article. The main assumptions concerning the development of customs valuation control strategies have been evidenced by good practice cases. As a result a promising strategy is outlined for the development of new methods of customs valuation control in Ukraine. Keywords: customs valuation; control, fair prices; national customs declarations database.

Formation of professional vocabulary in teaching English to students of the customs institute

The article deals with the methods of forming the professional vocabulary of students studying on the specialty “Customs Affair”. Mastering a foreign language in the course of training at the Customs Institute requires a professional orientation. For professional training of future customs specialists, it is necessary to have an in-depth knowledge of a foreign language, in particular, English. Therefore, the article emphasizes the expansion of the professional vocabulary of Customs Institute students by means of socialization of various types of language activities: using professional texts on customs and economic issues, studying special topics for the development of oral speech in the professional sphere, instilling in students the ability to think logically and communicate in English in various professional situations, mastering the lexical minimum in the corresponding specialty. The correctness of filling in customs declarations, checking and controlling shipping documents, etc. requires in-depth knowledge of customs and economic terms in a foreign language. For effective training of the future customs specialist, the issue of interaction not only of specialized disciplines, but also of simultaneous training of two foreign languages, in particular Russian (for group with an Uzbek language of study) and English.
 For the purpose of competent organization of the educational process, it is important to take into account the interdisciplinary connections that will lead to the formation of intercultural, general professional and professional competencies.

Improving Customs Regulation in the Eurasian Economic Union in Electronic Interaction in a Single Information Space

The article considers the actual problems of the implementation of the Decision of the Eurasian Intergovernmental Council dated 17 July 2020 no. 5 "On the non-stamping of customs authorities in transport (transportation), commercial and (or) other documents when performing customs operations in electronic form", related to the lack of electronic interaction in the single information space of state bodies among themselves and with participants of foreign economic activity. Proposals were submitted concerning the need to further integrate information systems of cooperating bodies in electronic customs declaration.

ПОВЫШЕНИЕ КАЧЕСТВА ТАМОЖЕННОГО АДМИНИСТРИРОВАНИЯ ПУТЕМ ВНЕДРЕНИЯ СОВРЕМЕННЫХ ИНФОРМАЦИОННЫХ ТЕХНОЛОГИЙ

The problems of improving the quality of customs administration are relevant for the Federal Customs Service of Russia. The development of integration processes and the activation of foreign economic relations in Russia necessitates the improvement of the activities of customs authorities, improving the efficiency of customs administration through the introduction of modern information technologies, as well as improving the entire customs infrastructure. The priority in organizing the activities of the Federal Customs Service of the Russian Federation should be the creation and implementation of information and software tools and technologies that provide full automation of customs operations, including: electronic declaration of goods, electronic preliminary information, automatic registration of customs declarations, automatic release of goods, etc. When writing the work, research methods were used: expert assessments, analysis, synthesis, system analysis, statistical analysis, formallegal, comparative-legal. Based on the analysis of the statistical data of the Federal Customs Service of Russia, the opinions of scientists and experts in the field of customs, the measures that increase the efficiency of the customs authorities are proposed.

MANAGEMENT TECHNOLOGIES FOR ENHANCING INTEGRATED PROCESSES IN THE CUSTOMS AND LOGISTICS SERVICES SECTOR

The article discusses the issues of modern electronic technologies implementation in managing integrated processes in the customs and logistics services sector in Ukraine. It is argued that collection and processing of large amounts of information are hardly possible without the use of latest information technology advancements. It has been verified that to operate effectively, the "Electronic Customs" should involve close interaction between all its subsystems, such as electronic declaration; electronic document management; risk analysis and risk management; transit control delivery; single interdepartmental automated system for collecting, storing and processing information; implementation of fully automated government control; unified database of regulatory and reference documentation used for customs purposes; information support for audit and law enforcement activities. The research findings have revealed a number of benefits of using the electronic declaration pattern, in particular, it contributes to boosting trade, reducing the time period for customs control, eliminating of subjective factors while handling customs procedures through the use of online prior notification and preliminary electronic customs declaration in the frameworks of customs clearance of goods and customs documents and goods delivery. Ultimately, building a multifunctional integrated system of "Electronic Customs" is focused towards better facilitating and enhancing the customs units performances by speeding up customs control and customs clearance procedures, improving the public service quality in the area government customs regulation, mitigating the risk of any illegal actions and corruption along with ensuring and enhancing the customs services security in Ukraine, contributing to further development, adaptation and successful harmonization of information systems of the State Customs Service of Ukraine to the European Union standards and good practice.

Recommendations on the procedure for preparation of a set of documents for customs clearance of hemp seeds

The article summarizes the author’s experience in preparing a set of documents for customs clearance of hemp seeds. The article consists of two parts. The first part describes the procedure for preparing of a set of documents required for customs clearance of hemp seeds. This preparation requires compliance with the optimal sequence of actions and compliance with the deadlines for their implementation, taking into account certain nuances. The second part of the article describes the actions that precede the transfer of a set of documents to a customs broker, the procedure for communicating with a customs broker, the procedure for receiving a customs declaration from customs authorities and the procedure for transferring accompanying documentation to a person accompanying cannabis seeds.

E-Customs and Customs Regulation in the Russian Federation

The rapid development of information technologies and digitalization of the global economy is compelling the Russian customs service to quickly create an electronic customs system that can coexist alongside the traditional paper customs control. The creation of electronic customs aligns with the development strategies outlined in Presidential Decree No. 204 “On national goals and strategic development tasks of the Russian Federation through 2024” of 7 May 2018. Electronic customs contributes to the development of international cooperation, exports, and an attractive investment climate. The first results of electronic customs are impressive: more than a third of all customs declarations are registered automatically, and more than a quarter of all low-risk declarations are issued automatically with the average release time reduced to about five minutes. The creation of electronic customs is an integral part of the digitalization processes in Russian economy. Customs operations are being automated and modern information and communication technologies are being introduced, and these changes provide significant savings in both time and money. The article discusses new approaches in electronic customs operation: the risk management system, personal accounts for foreign economy actors, and unified personal accounts. It also points out the main difficulties in digitalizing customs operations (lack of preparation for e-customs among Russian organisations, the low level of existing digitalization in many EAEU countries, etc.). All organisations, regardless of their economic clout, may now take advantage of digitized customs operations (reduced customs procession times, lower overhead costs, no appearance in person at customs offices, etc.), but the true winners are small and medium-size businesses, many of which formerly could not bear the high overhead costs associated with customs clearance and control and were in effect barred from accessing foreign markets. The article discusses the main institutions of modern electronic customs, how electronic customs may contribute to effective resistance to corruption in public service, as well as prospects for further digitalization of customs operations.

Topical issues of legal regulation of medical humanitarian care in a pandemic

The article is devoted to the scientific understanding of the practical aspects of receiving, customs declaration and use of humanitarian aid in the Russian Federation in the context of a pandemic of the new coronavirus infection COVID-19. The procedure for interaction of a medical organization as a recipient of humanitarian aid with executive authorities and international donors of gratuitous aid has been considered in detail and outlined. The rapid spread of the new coronavirus infection COVID-19 in the world did not provide an opportunity to prepare special measures to regulate legal relations within the framework of humanitarian assistance in the Russian Federation. At the same time, the receiving organization was faced with the task of promptly transferring humanitarian aid to the final recipients in order to prevent the spread of a new coronavirus infection in the Russian Federation. The authors studied the issues of receiving, declaring and transferring humanitarian aid to the final recipients in a pandemic COVID-19, identified collisions of existing legal norms and suggested possible options for improving the system for receiving and distributing humanitarian aid. The necessity of developing and adopting a normative act that comprehensively regulates the procedure for organizing, preparing and receiving humanitarian aid, the procedure for its acceptance with verification of the availability of quantity, compliance, labeling, packaging, technical documentation, as well as its compliance with other requirements, has been proved. The article substantiates expediency of the introduction of amendments to some norms of customs regulation, envisaging the possibility of transferring cargo placed under a special customs procedure to other persons according to the decision of the authorized executive body. The relevance and high practical significance of the article is caused by the need for the timely distribution of large volumes of humanitarian aid in order to effectively prevent and eliminate the consequences of emergencies.

CUSTOMS AFFAIRS IN THE CONDITIONS OF COVID-19

Background. The COVID-19 pandemic declared by the WHO in March 2020 have significantly affected almost all sectors of economy and life spheres, including the imple­mentation of customs affairs. Introduced changes in the trade and customs policy of count­ries of the world, legislative changes and quarantine measures have affected the activity of the customs authorities of Ukraine, which requires a separate study. Analysis of recent researches and publications has shown that the published up to date papers aren’t systematic and can’t claim to be a complete analysis of the problems and challenges related with the impact of the COVID-19 pandemic on customs affairs at the WCO level and in Ukraine. The aim of the paper is to analyze the WCO measures and the implementation of cus­toms affairs by the customs of the State Customs Service of Ukraine in the conditions of the COVID-19 pandemic. Materials and methods. General scientific methods such as the systematic approach, theo­retical generalization and comparison, analysis and synthesis have been used in the research. Results of the research. Globally, the WCO and partner organizations have develop­ped measures to achieve the balance between combating the spread of COVID-19 and ensuring continuity of supply chains. The quarantine measures introduced in the world and in Ukraine have affected the activities of the customs authorities of the State Customs Service. At the first stage, 94 checkpoints across the state border and points of control were temporarily closed, 38 of which remain closed till now. The total number of vehicles passed through the customs border of Ukraine in January-September 2020 compared with 2019 decreased by more than 2 times to 6.7 million units. The largest reductions were fixed for road, air and river transport. The total volume of customs declarations of the MD-2 form decreased by 5.7%. However, the number of other customs documents, according to which goods are sent in international postal and express shipments, has significantly increased. Conclusion. In the conditions of the COVID-19 pandemic, the WCO focused their attention of customs administrations on taking the necessary measures to protect customs personnel who in direct contact with citizens and carriers when crossing borders. The mea­sures introduced in Ukraine in connection with the spread of COVID-19 have affected the activity of the customs authorities of the State Customs Service. However, the customs officials carried out customs formalities promptly and according to the current legislation and international treaties of Ukraine.