№1 2014
LEGAL ASPECTS OF CUSTOMS ACTIVITY
M. A. Rylskaya
Distinctive features of legal risks appearance in the context of membership of Russia in the World Trade Organization
The article is devoted to the definition of essence of the notion «legal risk» as well as to the problems of its juridical regulation. Certain aspects of unification and harmonization of national customs legislation under the conditions of Russia’s membership in WTO are described by the author.
Keywords: legal risks; riskology; WTO legal system; relevancy conditions of a well-grounded risk; unification and harmonization of legislation; customs risk management system.
V. A. Zhbankov
The problems of legislative regulation of fight against customs offenses
The author describes the concept of «customs offense» and brief history of the state legislative regulation of fight against customs offenses. The analysis of the state of legal regulation in different periods and its influence on the struggle against customs offenses are shown in this article. The recommendations for the improvement of the above activity are offered.
Keywords: customs offenses; properties of customs offenses; legislative regulation to combat customs offenses; smuggling; customs duties payment evasion; repatriation of funds in foreign currency or currency of the Russian Federation.
ECONOMICS ASPECTS OF CUSTOMS BUSINESS
T. N. Saurenko
Customs Tariff Rates Impact on the Volume of Import in the Domestic Consumption of the Member – States of the Customs Union
The article describes the model for estimation of impact of customs tariff rates on the volume of import in domestic consumption of member – states of the Customs Union. The model is based on stochastic approach in contrast to traditional deterministic approach. It makes the estimation of the impact of customs tariff rates on the volume of import more correct.
Keywords: custom tariff rate; volume of import; domestic consumption; stochastic model; market mechanism; supply; demand.
METHODOLOGY AND METHODS OF SCIENTIFIC RESEARCH
V. G. Anisimov, E. G. Anisimov, O. A. Likhachevа
Methods of posteriori performance estimation of scientific and teaching staff of higher educational institutions
The article is devoted to the method of posteriori estimation of performance of scientific and educational departments of higher educational institutions. The procedure is based on assessments of the rational use of working time by scientific staff and faculty. Specification of techniques is performed for the conditions of the Russian Customs Academy.
Keywords: higher education; educational services; competitiveness; efficiency; a posteriori evaluation; methodology.
E. I. Andreeva
The methodological grounds for goods identification and classification for customs purposes
The article concerns the reasons of negative court practice of customs service. One of the above reasons is considered by the author as imperfection of mechanism of goods identification and classification for customs purposes. Some methodological grounds of this process management performed with the help of interrelated methods based on determination of complex consumer properties of commodities are suggested.
Keywords: commodity; identification; classification; Goods Nomenclature Code; expertise; consumer value; consumer properties of commodities.
A POINT OF VIEW
V. G. Bespalko
The Old Testament evidences of the first customs criminal offences (based on the Book of Genesis and its commentaries)
The article makes the analysis of evidences of ancient Old Testament period of the Bible history of the criminalization of smuggling, conducts historical parallels with the current Russian and foreign criminal legislation in reference to the customs offences.
Keywords: smuggling; customs crimes; criminal offences in the sphere of customs activity; Old Testament criminal law; Bible history of criminal law; ratio of religious and law rules.
N. I. Kim
Some aspects of correlation of public and private interests while determining administrative punishments for violation of customs rules
Administrative punishments for violation of customs rules are reviewed in relation to fair balance of public and private interests in this area. Shortcomings of administrative legislation in force, causing breach of this balance while determining administrative punishments for violation of customs rules are identified.
Keywords: violation of customs rules; administrative responsibility; administrative punishment; public and private interests.
TECHNOLOGY AND MEANS OF CUSTOMS CONTROL
U. S. Shangina
The selection of objects of customs check as the main task of customs post-control
The article is devoted to the issues of development and giving grounds to the concept of object selection verification activities at the stage of customs post-control (after goods releasing). There are the main provisions of this concept, its goals, principles, implementation methodology, expected results.
Keywords: customs post-control; post-clearance audit (PCA); selection of object of customs control; foreign trader’s self-assessment; criteria of object selection for verification activities.
A. O. Kostina
The factors of customs officers workload
The article presents the factors that determine internal customs posts’ workload. Author suggests an implicit form of the average value of workload as an indicator of the workload management effectiveness.
Keywords: internal customs post; the staff of the departments of customs clearance and customs control; workload management; the factors determining the workload; indicator of the workload management effectiveness.
LANGUAGE ASPECTS OF PROFESSIONAL COMMUNICATION
S. N. Karpova
The Problem of Using English Borrowings in the Modern Russian Language
The article is devoted to the one of the most actual problems of the speech culture of the modern Russian language – using surplus borrowings in the domestic and professional spheres, during educational process.
Keywords: borrowings; surplus borrowings; terms; synonymous rows; professional jargon; domestic words; culture of native speech.
THE FIRST STEPS IN SCIENCE
V. A. Frolov
The ratio of administrative offense and disciplinary offense
Analysis of regulations and legal scientific literature allowed the author to identify the characteristics of administrative offenses and misconduct, to show their similarities and differences.
Keywords: offense; the administrative infraction; a disciplinary offense; responsibility; structure; signs.
A. A. Pavlov
The Problem aspects of decriminalization of goods smuggling, concerning illegal movement of jewelry across customs frontier of the Customs Union
The author considers the issue necessity of toughening sanctions for violators illegally trafficking goods through customs border of the Customs Union, the consequences of this for Russian Federation in the context of deepening the global integration and liberalization of the criminal legislation.
Keywords: jewelry; smuggling; illegal goods trafficking; responsibility for smuggling; the Customs Union; customs authorities; economic interests of the Russian Federation.
M. A. Lebedeva
Definition of subject of the administrative offence at institution of legal proceedings as a result of customs rules infringement by physical persons in noncommercial turnover
The issue of definition of a subject of an administrative offence while instituting criminal proceedings against physical persons for infringements of customs rules is considered in article. The author pays attention to ambiguity and uncertainty of norm of the right providing responsibility on p. 1 item 16.2 of the Code about administrative offences of the Russian Federation also focuses attention to necessities of modification of the current legislation, having defined a kind of cost which should be used for calculation of the administrative penalty provided p. 1 item 16.2 of the code about administrative offences of the Russian Federation.
Keywords: subject of an administrative offence; customs value; market value; qualification; the criminal liability; administrative responsibility.
B. A. Poljakov
Guaranteeing the right to rehabilitation in case of discontinuance of criminal prosecution at the pretrial stages of criminal proceeding
The article is devoted to the significance of the right to rehabilitation at the pretrial stages of criminal proceeding. The author analyzes actions of the customs investigator for ensuring the right to rehabilitation and suggests the form of brief explanation of damage compensation.
Keywords: rehabilitation; the right to rehabilitation; compensation for damage.
V. A. Avdonin
Some theoretical and practical aspects of significance of learning features of an individual offender in the science of crime detection
This article is devoted to the issue of the information base of the doctrine of the individual offender, as well as to the trends in the study of its practical part.
Keywords: properties of the individual offender; the classification properties of the individual offender; directions of the development of forensic doctrine of an individual offender features.
V. U. Sherstobitov
The analyses of conditions of inclusion of legal entities into the register of customs representatives
The adopted amendments to the legislation of the Russian Federation having direct impact on administrative legal status of customs representatives are considered in the article. The author of article, carrying out the analysis of the specified norms and the Federal law changing conditions of inclusion of legal entities into the register of customs representatives, comes to a conclusion that the advanced mechanism of this procedure has a number of positive consequences for implementation of activity of customs representatives and it is also corresponded to the norms of international law.
Keywords: customs representative; liability; conditions of inclusion; administrative offense; the penalty.
S. V. Kurihin
Improvement of Economic Mechanism of Providing Software for the Federal Customs Service of Russia
The article is devoted to the issue of improvement of the economic mechanism of providing software for the Federal Customs Service of Russia. The analysis of the existing mechanism is done with the purpose to identify its weak points and to offer the ways to eliminate them.
Keywords: government procurements; mechanism of providing software for customs authorities; method of function point analysis; compensation fund; program cost.
M. A. Dudarets
Learning the features of operative status in order to organize activity of customs operative search units specializing in counteracting energy resources illegal trafficking across the customs border of the Customs Union
The author analyzes the key elements of the operative status of – trafficking oil and oil products across the customs border of the Customs Union. Full information awareness in the matter may be useful for organization of activity of customs operative search units specializing in counteracting energy resources cross-border illegal trafficking.
Keywords: oil; oil products; operative search activity; operative status; smuggling strategically important goods and resources; customs duties payment evasion.
K. A. Babajan
Elements of proof process in the cases of customs administrative offenses
The article is about the structure of the process of proof. The article highlights the particular elements of the process of proof in the cases of administrative offenses, the production of which is within the competence of the customs authorities.
Keywords: the elements of the process of proof; evidence; legal practice regarding prosecutions for violation of customs regulations; customs offences; customs control; administrative and jurisdictional activity.
O. V. Kruglova
Comparative Analysis of Refining and Differentiation of Customs Duty Rates of Foreign Countries and of the Customs Union Tariff
The analysis results of differentiation levels of customs duty rates applied in foreign countries and of the Customs Union Tariff are presented in article. The special attention is paid to values of tariff rates, their description, classification and specific weight in the general structure of a tariff. The characteristic of the last changes of a customs tariff of the Customs Union in a context of accession of the Russian Federation to the World Trade Organization is given.
Keywords: customs and tariff policy; customs tariff; customs duty; rates of duties; ad valorem duties; tariff peaks; differentiation rates.
M. A. Ryzhova
Departmental control of the Federal Customs Service activity as a way to ensure customs legality
The article studies the legal and organizational grounds of a departmental control in the system of the Federal Customs Service of Russia and describes the process of legal regulation of this mechanism. Subject-matter, object and subject of the departmental control as a method of legality ensuring are also considered.
Keywords: departmental control; legality ensuring; customs; legal regulation; mechanism.