Participants Of Foreign Economic Activity Research Articles

Основные подходы в информационном обеспечении проектов на получение государственной поддержки компаниями несырьевого сектора

The relevance of the chosen topic is justified by the need to research and develop measures aimed at reducing the negative impact of the unpredictable environment of the Russian economy in the face of overcoming economic sanctions. One of such measures of state support could be an information system for participants in foreign economic activity, taking into account the main approaches in information support of projects funded from the federal budget. The development of the system is based on marketing research of participants in foreign economic activity. As part of the development of measures of state support, market research includes expert assessment, methods of comparison and grouping, index method, and matrix algebra, i.e., it is based on methods of comprehensive analysis of economic activities. The tools under consideration allow forecasting practical results of project evaluation and analysis receiving state support. In conclusion, by integrating theoretical insights with practical methodologies, stakeholders can navigate complex economic environments and capitalize on emerging opportunities. Moving forward, continued research and innovation in information support systems will be essential for promoting sustainable development and resilience in the face of economic challenges.

К ВОПРОСУ О ТАМОЖЕННОМ АУДИТЕ И ТАМОЖЕННОМ МОНИТОРИНГЕ КАК ПРОЯВЛЕНИИ НОВЫХ ПОДХОДОВ ТАМОЖЕННОГО КОНТРОЛЯ ПОСЛЕ ВЫ-ПУСКА ТОВАРОВ

The article presents an analysis of customs audit and customs monitoring as auxiliary tools of customs control, independently car-ried out by participants in foreign economic activity in order to independently identify and eliminate violations of the customs law of the Eurasian Economic Union and the legislation of the Russian Federation on customs regu-lation. The paper presents a comparison of the use of these tools and presents conclu-sions based on the analysis.

Legal incentives in customs law

The subject of the study is legal incentives that regulate customs legal relations and encourage subjects of foreign economic activity to behave lawfully. The object of the study is the social relations arising in the process of moving goods across the customs border of the EAEU, regulated by the norms of customs law. The subject of the study is the norms of law that encourage persons initiating the movement of goods and subjects of activity in the field of customs affairs to conscientiously comply with customs legislation and mutually beneficial cooperation with customs authorities. The relevance of the study is confirmed by the Strategy for the Development of the Customs Service of the Russian Federation until 2030, according to which the strategic goal of the development of the Federal Customs Service is the formation of a customs service that is invisible to law-abiding businesses and effective for the state. To achieve this goal, the guidelines for its achievement are outlined, including the creation of competitive advantages for bona fide participants in foreign economic activity and authorized economic operators who stimulate the development of foreign economic activity. General scientific research methods were used in the work, such as the method of system analysis and synthesis of scientific knowledge, the method of dialectical cognition, the logical method, as well as comparative legal and formal-logical methods. In the results of the conducted research, we formulate the following main provisions on legal incentives governing customs legal relations: 1. The role of legal incentives in customs legislation will increase, since the creation of competitive advantages for bona fide participants in foreign economic activity is one of the strategic goals of the Federal Customs Service until 2030. Stimulating norms make it possible to achieve mutual benefits for the state and business, therefore, the future belongs to them. 2.Legal incentives include: 1) obtaining a special status, since upon voluntary compliance with the conditions for inclusion in the special status register established by the customs legislation of the EAEU, a legal entity receives privileges inaccessible to persons without such status, the amount of which depends on the type of certificate received; 2) categorization of participants in foreign economic activity into risk levels (in essence, the scale of control measures applicable to them) depending on compliance with lawful actions beneficial to the state; 3) voluntary notification by the declarant (customs representative) of the fact of an offense committed by him before the customs authorities begin verification measures as an opportunity to be released from administrative responsibility.

Organization of the VAT taxation and tax control system in the digital economy

In the article, the author investigates the question of the possibility and necessity of using innovative digital solutions in organizing the procedure of work of tax authorities with taxpayers in terms of applying the 0% rate and reimbursement of value added tax. The relevance of the study is justified by the changed conditions for the application of the VAT refund application procedure, the reduction of the period of desk inspection and the preparation of registers of documents confirming the 0 percent rate through the use of information services of the Federal Tax Service. The research methodology is based on the generalization and analysis of regulatory documents, as well as the practical experience of maritime transport enterprises, customs and tax authorities in terms of digitalization of individual processes. To achieve this goal, the author has considered in detail the new procedure for VAT refund. The legal justification of the procedure and reasons for carrying out tax control measures aimed at confirming the right to apply the 0 percent tax rate and tax deductions is analyzed.The necessity of further transformation of interaction between taxpayers and tax authorities in the direction of the use of digital technologies, including in the organization of tax control, is substantiated. Based on the results of the study, the author made reasonable conclusions about the need for further research and elaboration of issues on the implementation of the possibility of assessing the application of a new declarative procedure for tax refund before filing a value-added tax declaration, the legal status of the "Office – Exporter" service and the possibility of using participants in foreign economic activity providing transshipment and forwarding services in order to form a register documents confirming the 0 percent rate. The improvement of the existing information services of the Federal Tax Service and the introduction into commercial operation of the new service "Exporter's Office" will provide comfortable conditions for tax administration to conscientious taxpayers, reduce the administrative burden, shorten the period of desk inspection, eliminate technical errors and stop intentional actions aimed at illegal VAT refund and the application of the 0% rate.

Aspects of conducting a forensic commodity examination of sunflower oil

Vegetable oil production has been growing steadily, driven by increased consumption, including industrial consumption, and by producers developing the production of oils from fruits, nuts and grains. In this regard, there is a need for constant examination of vegetable oils, including the development of new testing methods, finding ways to improve the quality and safety of this product, and preventing the entry of falsified vegetable oil into the Ukrainian market. When conducting an examination of vegetable oils, the following research goals are determined: identification of the type of vegetable oil; methods of falsification and methods of their detection. Assortment falsification in vegetable oils is of the following types: re-grading is widespread, with highly refined vegetable oils being substituted for unrefined and technical oils most often. Also, more valuable types of oils: corn, sunflower can be replaced with low-value (soybean, cottonseed, rapeseed, etc.). Moreover, in a refined form, when specific aromatic and coloring substances have been removed, it is almost impossible to distinguish one oil from another by organoleptic indicators. It is possible to establish the origin of the oil only with physical and chemical parameters, in particular the composition of fatty acids. Quality falsification of vegetable oils can be carried out in the following ways: violation of production technology, violation of recipe composition, violation of purification (refining) technology.
 The article reveals the possibility of conducting a forensic examination of vegetable oil, considers the types of sunflower oil in terms of organoleptic, physicochemical and safety characteristics. The procedure for conducting the examination has also been considered. The article outlines the problems of falsification of vegetable oils, conducting commodity research, identifying commodity properties of vegetable oils, their technological features during forensic examination. Recommendations on quality control of castor oil for participants of foreign economic activity, expert organisations and consumers have been provided.

THE EXPERIENCE OF THE EAEU AND THE RUSSIAN FEDERATION ON CUSTOMS REGULATION OF THE INTERNATIONAL ELECTRONIC COMMERCE

The ever-growing volume of international e-commerce poses a number of challenges to national governments related to the assessment of the fiscal component of this category of goods, competition issues of national and foreign online sellers. Attempts are being made to form a separate category of e-commerce goods that does not relate to either trade or non-trade turnover, methods and principles of customs regulation of e-commerce goods are being formed. The draft amendments to the EAEU СС revealed significant differences in the customs regulation of goods transported within the international electronic commerce in trade and non-trade turnover. Customs regulation of e-commerce in trade is developing in the direction of finding new and improving existing technological solutions for customs operations, organizing the interaction of state regulatory authorities with participants in foreign economic activity, ensuring proper customs control and further speeding up customs operations. In non- trade turnover, the introduction of a separate category of e-commerce goods primarily raises the question of the differences between this new category and goods for personal use. The issues of customs regulation of e-commerce goods in the EAEU, primarily intended for the personal use of individuals, are considered in order to systematize the created methods of such regulation, analyze the principles of e-commerce goods movement across the customs border and the main directions of development of customs regulation of international e-commerce in the EAEU and in the Russian Federation, as well as develop recommendations for further formation the legal basis for the movement of electronic commerce goods.

ANALYSIS OF IDENTIFICATION FEATURES OF MODERN DECORATIVE TEXTILE MATERIALS FOR CUSTOMS PURPOSES

the article analyses the identification features of modern decorative textile materials used for the manufacture of curtains for declaration for customs purposes by participants of foreign economic activity. Since a large number of such materials are purchased by import in Russia, the distinctive features of the ma- terials “blackout”, “dimout”, “chenille” are shown to describe the goods and assign the correct HS code of the EAEU.

Customs Control in the Eurasian Economic Union and the European Union: the Comparative Analysis

The study of the Institute of Customs Control is part of international integration processes. Under the rapidly changing international world facts, the international trade turnover in some directions is decreasing, and in others it is increasing at times, which affects the economy of all countries, their compliance with modern trends, part of all these processes is customs control, as one of the types of control at the state border, requiring the national security of states. The article compares the institute of customs control in the EAEU and the EU. On this basis, a comparison is made according to a number of criteria and key features. The legal regime of goods under customs control, its beginning, completion and correlation with other customs institutions are investigated. The general competence of customs authorities in the field of customs control is commented on. The circumstances of the goods being under customs control in accordance with the legislation of the EAEU and the EU on customs regulation are analyzed. As a result of comparing the institute of customs control in the EAEU and the EU, both similar and different features were identified. The comparison showed a mixed picture, since the two associations are at different stages of political and economic development, and are also characterized by different historical and geographical features.Aim. Study of the main criteria of the Customs Control Institute in the Eurasian Economic Union and the European Union.Tasks. Characteristics of the economic unions of the EAEU and the EU, as well as the study of forms of customs control in the EAEU and disclosure of customs control in the EU.Methods. Comparative legal analysis of international, supranational and customs law, as well as the study and analysis of popular science literature, description and generalization of the material in the process of research.Results. The protection of the security of the State is directly related to economic activity, namely, with the constantly flowing and increasing pace of international trade. States, uniting in unions, form a single legal field in which they create a regulatory framework. The EU introduced the institute of customs control earlier than the EAEU, since the EAEU relied on European experience when creating legislation regulating the customs area. With this in mind, this institute has similar goals and elements of the purpose of its conduct and holding.Conclusion. Actively developing integration processes lead to an increase in world trade turnover and increased control at interstate borders. Every state, and with it the unions, strive for safe and fast trade. Many elements become such tools, one of them is customs control. An institution that controls the legality, security and mutual cooperation of customs authorities and participants in foreign economic activity.

Dispatching of Customs Declarations: New Opportunities and Challenges for Participants of Foreign Economic Activity and the Federal Customs Service of Russia

The relevance of the topic of the article is due to the role and significance of the reform of the customs system is associated with the introduction of “divided control”, which implies the existence of two forms of it — documentary and actual control. This led to the emergence of electronic customs, electronic declaration centers, customs and customs posts of actual control, as well as the dispatching process. In this regard, the emergence of the process of dispatching customs declarations is of particular interest, because it is necessary to take into account that at the moment the Federal Customs Service of Russia carries out its activities on the basis of the Development Strategy of the Federal Customs Service of Russia until 2030. This fundamental document in the activities of the Federal Customs Service of Russia states: «The strategic goal of the development of the Federal Customs Service of Russia is the formation by 2030 of a qualitatively new, saturated “artificial intelligence», quickly reconfigurable, informationally connected with partners, “smart”, invisible to law-abiding business and effective for the state.” The purpose of the study is to analyze the current processes related to the dispatching of DT, identify emerging problems and develop recommendations for their elimination. Objectives of the study: to assess innovations in the field of customs declaration and customs operations; to identify the key advantages and problems of the introduction of dispatching customs declarations; to propose ways to solve the effectiveness and improvement of customs declaration of goods, taking into account the implemented mechanisms of dispatching customs declarations. Research methods: general scientific research methods, such as analysis, synthesis, modeling, as well as historical, systematic and statistical methods. The key problems of dispatching customs declarations are: the large volume of customs inspections carried out on registered declarations, the inability to distribute customs declarations by low-risk organizations, not in all cases the correct distribution of customs declarations between electronic declaration centers, the problem of time difference. Promising solutions to these problems are: the introduction of a synchronized schedule of work of electronic declaration centers and customs posts of actual control, the introduction of electronic document management in interaction between them, the processing of dispatching algorithms for DT, increasing the functionality of dispatching.

MARKETING MECHANISM IN THE SPHERE OF CUSTOMS SERVICES

The article is devoted to the study of the peculiarities of the functioning of the marketing mechanism in the field of customs services. The definition of customs marketing as a management concept in market conditions is given. It is noted that the modern concept of customs services marketing is aimed at solving the problems of economic security and promoting trade through the use of customs tools at the level of international standards. The purpose of customs marketing is to increase the quality and competitiveness of customs administration, to ensure the prerequisites and optimal conditions for promoting international trade, to accelerate foreign trade turnover and to ensure the comfort of conducting foreign economic activities without reducing the effectiveness of customs control. It is emphasized that the marketing of customs services is a doctrine, a business philosophy, a tool for assessing the spheres of foreign economic activity, monitoring customs services and the activities of customs authorities, a technology for identifying requirements, demand and active promotion of customs services at the business and state level for the formation, search and service of meeting needs clients and participants in foreign economic activity. It has been proven that the ultimate goal of the functioning and development of the sphere of customs services is the effective coordination of all areas of activity of customs authorities with the requirements of the modern market. Practical solutions for the development of marketing in the customs sphere are offered. The main measures necessary for the further development of the marketing system in the customs sphere and ensuring the quality and high efficiency of customs services have been determined. Provisions have been formulated regarding the formation of an effective balanced customs system, ensuring its effectiveness and improving the quality of the range of services provided.

Administration of Customs Payments as a Priority Area of Tax Policy in Russia

The active scientific interest in customs administration is due to the development of digital technologies, which is directly manifested in the emergence of new information tax and customs technologies and services, the desire to create a single digital platform for regulatory agencies, as well as the search for new approaches to effective administration in the field of foreign economic activity. The purpose of the study was to demonstrate the role of customs administration in terms of the effective implementation of tax policy in the Russian Federation. During the study, both general logical methods (analysis of publications, comparison, generalization) and methods of empirical research were used: description, measurement, analysis of statistical data. Based on the analysis of current trends in customs administration, the authors justified that the state pays sufficient attention to the development of customs administration and allocates large amounts of funds for these purposes. Based on the analysis, the article expresses a point of view on the need to develop "updated" approaches to the development of customs administration in order to increase its efficiency. The authors come to the conclusion that the integration of information resources into a single platform will ensure the collection of customs payments, improve the efficiency of customs control, and reduce the administrative burden on conscientious participants in foreign economic activity.

Key aspects of the customs quality assessment tool application on the basis of marketing

Key aspects of the customs quality assessment tool application on the basis of marketing

Algorithm of customs risk forecasting in export supply chains

Aim. To develop recommendations on forecasting customs risks in export supply chains (ESC) for participants in foreign economic activity (FEA).Tasks. To consider the specific and problematic aspects of the customs risks from the standpoint of participants of foreign economic activity; to offer the variant of customs risks classification; to highlight possible risk-forming factors; to form the algorithm of forecasting.Methods. The author used general scientific methods (analysis, synthesis, decomposition) and special scientific methods (method of expert evaluations, legal analysis).Results. Recommendations for participants of foreign economic activity on predicting customs risks in EDS were developed and presented in the form of an algorithm. Option of visualizing the results of the forecast in the form of a forecast map is offered.Conclusions. Prediction algorithm aimed at improving the efficiency of customs risk manage­ment in EDS has been presented. Application of the above algorithm will reduce the unreason­able logistical costs of exporters, which in general will contribute to improving the competitive­ness of EDS and the development of export activities.

Influence of digitalization on international trade relations

The article provides an in-depth analysis of how digitalization has changed and is changing international trade through the use of online platforms, the simplification of cross-border interaction and cooperation, the improvement of logistics and transport, the impact on tariff s and trade agreements. In addition, the article states that there is a democratization of international trade, which digitalization provides for small and medium-sized enterprises, which in turn can have a significant impact on economic development and global competitiveness. The article also reflects trends in international trade and the digital economy. As technology continues to evolve, it is likely that digitalization will continue to shape new ways of doing international trade. The article provides an overview of the current state of digitalization of international trade relations and possible future developments that may bring influence to it, such as increased attention to data privacy, cybersecurity and intellectual property rights in international trade agreements. In addition, the study also highlights the potential of blockchain technology and other digital innovations to further change and transform the way international trade is conducted. The article refl ects practical advice for participants in foreign economic activity, which can be guided in a rapidly changing digital landscape. These tips help you understand the opportunities and challenges associated with digitalization and develop strategies to take advantage of these opportunities and mitigate risks.

Counter-sanctions information and restriction of information dissemination in the context of sanctions pressure on the Russian Federation

The article examines counter–sanction information - a new category or type of information for domestic information and legal regulation. The concept of "counter-sanction information" appeared in the legislation in connection with the increased sanctions pressure of foreign states on the Russian Federation at the beginning of 2022. Regulation of the procedure for the dissemination of such information is designed to reduce the risks of taking restrictive measures against Russian legal entities and individuals who are participants in foreign economic activity. The author examines these norms on information, in particular the definition, analyzes the restrictions arising from the recognition of information as counter-sanctioned, the circumstances associated with the onset of legal liability. In the course of the research, scientific methods were used: analysis, generalization, comparison, modeling. The use of the formal legal method and systematic interpretation allowed us to form an idea of the counter-sanction information. The problem under consideration has not been practically investigated in Russian science. It is assumed that the legislator formulates a new special legal regime of information in the context of the development of counter-sanctions regulation, ensuring the protection of private and public interests. At the same time, the risks that have arisen in the activities of entities that freely disseminate information, including mass information, are analyzed. As a result of the conducted research, the conclusion is formulated that under the conditions of sanctions, freedom of information is reduced, and the volume of information previously open and accessible to an unlimited number of people may gradually decrease due to the development of counter-sanctions regulation.

The International Monetary System Reform: Refusal to Use the Dollar and Fair Exchange Rate

The purpose of the study is to develop recommendations aimed at eliminating shortcomings of the modern international monetary system. The author suggests a draft of its reform. The draft provides, firstly, an objective reflection of the economic state of the issuing state in compliance with the exchange rate of the national currency and, secondly, allows eliminating disproportionate use of the US dollar in international trade. When developing the draft of the reform, the author proceeded from the assumption that the reform of the international monetary system based on consensus is impossible: «beneficiaries of the modern monetary order» will actively defend their national interests to the detriment of the interests of the majority of members of the international community. Under the current conditions, the only way to transform the international monetary system is to take unilateral actions of individual States. At the same time, the «engine of the reform» should include the commercial benefit of private participants of foreign economic activity: it is unrealistic to adjust the international monetary system by establishing new rules that do not ensure additional (at least minimal) profit for international trade agents. Based on these prerequisites, the author formulates a model of unilateral modernization of the settlement system and the system of customs and tariff regulation when importing goods that can be applied by an individual state. Implementation of this model should generate demand on the domestic foreign exchange market for the national currency of the importing state proportional to its share in international trade. A consistent increase in the number of states using this model will allow, based on market principles, creating a new international monetary system, eliminating its main drawbacks, including reducing the role of the US dollar in international trade to an adequate value reflecting the current state of the American economy. The author relied in the study on analytical and statistical methods, the method of economic and legal modeling.

The Principle of "Mirror Reflection" in the Rights and Obligations of Participants in Foreign Economic Activity and Customs Authorities

The subject of the study is the relationship between the rights and obligations of participants in foreign economic activity and customs authorities, namely, the implementation of the principle of "mirror reflection" in the complex formation of rights and obligations. The purpose of the study is to search for gaps in customs legislation that do not directly link the rights and obligations of customs subjects, as well as to develop recommendations for its amendment. The methodological basis of the study was a comparative analysis of the rights and obligations of customs authorities and their officials with the rights and obligations of participants in foreign economic activity, in particular, declarants, persons subject to customs inspection, and other participants. The novelty of the research lies in the formation and justification of the principle of "mirror reflection" when introducing the rights and obligations of the main counterparties in customs. The study revealed a discrepancy between the rights and obligations of the parties, both in the context of the relations "customs authorities – participants in foreign economic activity", and when comparing the rights and obligations of each of the parties. It was also shown that they are not presented systematically and in full in regulatory legal acts, and their implementation is hindered by the lack of an effective mechanism. The results of the study can be used by the legislative power of the country to amend customs legislation and customs authorities to regulate relations with participants in foreign economic activity. The article develops recommendations for improving the legal basis of relations for customs entities, in particular, it is proposed to bring the rights and obligations of the parties into full compliance, as well as to justify the mechanism of their action within each right and obligation.

Classification methods and models for automatic determination of goods code by foreign economic activity goods nomenclature

Classification methods and models for automatic determination of goods code according to the commodity nomenclature of foreign economic activity (CN FEA) are considered. In the classification procedure, the object is reduced to one or more classes based on the results of the comparison to evaluate the proximity and make a conclusion. The relationship between vectors calculated by scalar multiplication was used as a measure of proximity. In order to determine the most informative symbols for classes, linguostatistical methods based on the information about the a priori probability of occurrence of terms and symbols were used. In doing so, macro-average and micro-average methods, which are considered effective in assessing the quality of classification for several classes, were used. Also, on the basis of syntactic and linguostatistical analysis, a generalized scheme of the process of automatic classification of goods in column 31_1 of the goods declaration graph is proposed. This recommended method of automatic identification of the CN FEA code allows participants of foreign economic activity to ease the processes of filling out declarations for goods.

Правовое регулирование экспорта нефти и нефтепродуктов из Российской Федерации в рамках межправительственных соглашений с государствами-членами ЕАЭС

The article examines in detail the agreements between the Government of the Russian Federation and the other EAEU member states on cooperation in the supply of crude oil and petroleum products. The author reviews different ways of regulating supplies of these goods and current problems of implementing the agreements in practice, as well as disagreements between customs authorities and customs applicants. Based on the analysis of the relevant problems, the author proposes adjustments and updates to the legal regulation of supplies of crude oil and petroleum products to the other EAEU member states. In the author’s opinion, the procedure for official publication of indicative balances and protocols in the Russian Federation (or information on the scope of export of goods stipulated in these documents) should be regulated. Moreover, in order to allow participants of foreign economic activity to plan their economic activities in advance, it is necessary to provide for real-time publication of information on the current state of the possible scope of export of crude oil and petroleum products specified in indicative balances and protocols.

Study of natural honey of group 04 TN VED: identification examination and physical and chemical properties

For the export of manufactured products, it is necessary to consider its classification according to the commodity nomenclature. The classification code of goods following the commodity nomenclature of foreign economic activity is one of the most common tools used by participants in foreign economic activity to minimize costs and expenses. This code, related to the information indicated in column 33 of the cargo customs declaration for goods, is of great importance since it determines the import (export) customs duty amount. In addition, in the lists of goods approved at the legislative level, in respect of which prohibitions and restrictions are established or tax benefits and exemptions are determined, the goods are determined exclusively by the CNFEA code, and the name of the goods is given only for ease of use. The use of some lists involves the use of both the product code and its name. CNFEA codes are also used when maintaining customs statistics. Also, new code numbers for natural honey according to the commodity nomenclature of foreign economic activity were recommended for the first time based on botanical origin, chemical composition, and consumer properties.