№3 2016
SUMMARIES OF THE PRESENTED ARTICLES
ECONOMIC POLICY
D. V. Danilin, V. B. Mantusov, V. V. Saenko, N. G. Lipatova, Y. I. Somov
THE CONCEPTUAL POSITIONS OF IMPORT SUBSTITUTION IN THE CUSTOMS AUTHORITIES OF THE RUSSIAN FEDERATION
The article is devoted to the important and relevant scientific practical problem of import substitution in the customs authorities. Authors define goals, objectives and principles of import substitution in the field of information and communication technologies. The article suggests the directions of import substitution for the key items such as software, telecommunication equipment, inspection and screening complexes.
Keywords: customs authorities; import substitution; information and communications technologies; software; telecommunication equipment; inspection and screening complexes.
E. V. Lobas, M. M. Savchenko
THE CUSTOMS POLICY OF THE RUSSIAN STATE: INSTITUTIONAL AND HISTORICAL ASPECTS
The authors analyze the customs policy of the state as an element of the Russian economic modernization process in the end of the 19th century in the context of dialogue between the society and the authority on the foreign trade issues. The article uses the publications of “The Economic Journal” and the activity of “The Economist Assembly” to illustrate the institutionalization process beginning in this sphere of social relations, the interest groups consolidation and the mechanisms of their influence on the public opinion.
Keywords: modernization; industrialization; customs policy; free trade; protectionism; “The Economic Journal”; Andrey Pavlovich Subbotin; “The Economist Assembly”.
INTERNATIONAL ECONOMIC ACTIVITY
V. B. Mantusov, N. G. Lipatova
THE IMPROVEMENT OF THE TRANSIT SYSTEM AND ITS GUARANTEE MECHANISMS IN THE EURASIAN ECONOMIC UNION
The article is devoted to the relevant scientific and practical problem of the international economic activity between states of the Eurasian Economic Union (EAEU) – the creation of the unified transit system and unified guarantee mechanisms protecting the goods transit as an alternative to the “TIR Carnets” system. The authors substantiate the necessity of the system and show the possibilities of its establishing, evaluate the results of using national financial and insurance organizations as guarantors, and assess the implementation of the unified securing mechanisms of customs payments during goods movement to the EAEU.
Keywords: the Eurasian Economic Union; Transport International Routiers (TIR); TIR Convention; TIR Carnets; transit; goods; mode of transport; customs authorities; customs payments; provisioning; guarantees; surety.
E. S. Pozhidaeva
THE ECONOMIC AND STATISTICAL ANALYSIS OF THE RUSSIAN FEDERATION FOREIGN TRADE MAIN FACTORS
The article reviews the dynamics and the structure of the main indicators of the Russian Federation foreign economic activity. The author researches the dynamics of prices, the volume and value of export and import, conducts the analysis of the geographical structure of the foreign economic relations, identifies the trends of development, emerged after the imposition of sanctions.
Keywords: export; import; foreign trade turnover; the balance of foreign trade; the statistics of foreign economic activity; the geographical structure of foreign trade.
E. I. Andreeva, G. F. Kushner
THE CHOICE OF THE VERIFICATION SUBJECTS OF THE COMMODITY CLASSIFICATION, CONSIDERING THE CORRELATION OF THE COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY CODES AND FIGURES OF THEIR CUSTOMS VALUE
The article analyses the causes of the incomplete duty payments by the foreign economic activity participants, including the declared inaccurate commodity code, corresponding to the high customs duty rate and low index of customs value. The authors propose the ways of risk minimization by making lists of “risk” and “covering” (misclassified in declaration) goods sorted by the attribute “classification – value” and analyses the economic effect of their usage.
Keywords: code of Commodity nomenclature of foreign economic activity; commodity; customs control; classification; index of customs value; entrance customs duty.
O. G. Bobrova
THE INTERNATIONAL STANDARDS OF SUPERVISORY AUTHORITIES BORDER COOPERATION
The article reports the analysis results of the international standards of supervisory authorities border cooperation (primarily customs administrations), developed by the United Nations, the World Customs Organization and the World Trade Organization.
Keywords: customs cooperation; mutual administrative assistance; coordinated border management; security; trade facilitation; customs control; international standards.
LAW ASPECTS OF CUSTOMS SERVICE
E. I. Sidorov
LEGAL CHARACTERISTICS OF THE PROCEEDINGS FOLLOWING THE APPEALS OF CITIZENS AND LEGAL ENTITIES TO THE CUSTOMS AUTHORITIES
The article is dedicated to the legal characteristics of processing the citizens’ appeals to the customs authorities and the analysis of its features. The author researched the legal basis and the implementation mechanism of such proceedings, as well as their role and importance in the activities of the customs authorities.
Keywords: administrative jurisdictional activity; the proceedings following the appeals; the Federal Customs Service; the officials of customs authorities; legal characteristics; appeals; complaint; action (inaction).
E. S. Nedosekova
THE CHARACTERISTICS OF THE FINANCIAL AND LAW REGULATIONS OF MANDATORY PAYMENTS, CHARGED BY THE CUSTOMS AUTHORITIES OF THE RUSSIAN FEDERATION
The article analyzes the financial and law rules and the theoretical regulations concerning the categories of such mandatory payments as taxes, levies, duties. The author identifies conflicts of tax and payment laws and customs legislation concerning customs duties. In addition, the article deals with the determining of customs payments role in the federal budget revenue and their types in accordance with the budget classification.
Keywords: customs charges; taxes; levies; duties; customs duties; customs levies; the legislation on taxes and duties; customs laws; tax and non-tax revenues.
T. V. Kazanina
THE SPECIFICS OF RESOLVING DISPUTES ARISING FROM PUBLIC LEGAL RELATIONS WITH THE INVOLVEMENT OF CUSTOMS AUTHORITIES
The article presents, based on the analysis of judicial practice, the specifics of hearing and passing judgements on certain categories of disputes with the involvement of customs authorities, arising from public legal relations. The author makes the conclusion that a generalization of the judicial practices on the level of the highest court is required for setting up the unified approaches to resolving cases in the process of conducting business, dealing with the movement of goods across the customs border of the Customs Union.
Keywords: customs legislation; decisions and actions of the customs authority; entity; intellectual property rights; trademark; counterfeit products; evidence.
A. S. Lovinukov, A. N. Shashkina
THE PRINCIPLES OF THE LEGAL INSTITUTION OF THE CUSTOMS CONTROL AFTER THE RELEASE OF GOODS
This article defines the principles of the customs control after the release of goods, the author conducts their classification into groups. The principles based on the international law and the principles based on the national law were distinguished by the author and the essence and the content of each of these principles were revealed.
Keywords: the customs control after the release of goods; the principles of law; the principles of the customs control after the release of goods; customs inspection; the Eurasian Economic Union.
CRIMINAL PROCEDURE. CRIMINALISTICS
A. V. Tabakov, V. A. Zhbankov
THE JURISDICTION OF THE CRIMINAL CASES DEALING WITH THE ILLEGAL IMPORT AND EXPORT OF NEW POTENTIALLY DANGEROUS PSYCHOACTIVE SUBSTANCES: THE CRIMINAL PROCEDURAL LAW WAYS OF IMPROVEMENT
The article researches the problem of harmonization of criminal and criminal procedural legislation concerning the conformity between the types of drug-related crimes and the jurisdiction of these criminal cases. The authors justify the necessity of giving the customs authorities the powers of preliminary inquiries and urgent investigative actions on criminal cases of the indentified illegal import and export of the new potentially dangerous psychoactive substances.
Keywords: the substantive and procedural law; the criminal law and the criminal procedure; new potentially dangerous psychoactive substances; import and export; jurisdiction; inquest; urgent investigative actions.
A. M. Abramov, D. I. Sharapova
THE PROBLEMATIC ASPECTS OF THE DRUG TRAFFICKING CRIMINOLOGICAL CHARACTERISTICS
The article researches the problematic aspects of the drug trafficking crimes criminological characteristics. The authors analyze the statistical data, review the possible ways of the drug situation development in the country.
Keywords: illegal drug trade; crime situation; criminological characteristics; drug situation; methods of drug smuggling.
OUR FOREIGN AUTHORS
Yang Zeping
HONG KONG FREE TRADE ZONE AS A FACTOR OF GROWTH OF THE ECONOMIC POTENTIAL OF CHINA
The article describes Hong Kong as a free economic zone. It is focused on the analysis of free market economy – the main feature of the Hong Kong economy. The author examines the current social environment in Hong Kong, caused by the economic and political events in the world and its role in the economic development of the continental China.
Keywords: Hong Kong; a free economy; China; investment; economic potential; entrepreneurship.
Aliyev Arif Dardail Oghlu
MODELING THE FUNCTIONING OF “SINGLE WINDOW” ON THE CUSTOMS BORDER
The author presents the simulation model of “Single Window” at the customs border using the aggregation approach. The article suggests a few versions of its use in the research of customs operations at the customs border checkpoints and as a simulation training device in the system of customs officers training.
Keywords: customs control; “Single Window”; examination of documents; customs border; formalization; modeling; management; simulation; risk; automated system.
TECHNOLOGIES AND MEANS OF CUSTOMS CONTROL
Y. V. Malyshenko
ASSESSMENT OF CUSTOMS CONTROL COMPLETENESS
The author considers the definition of the customs control completeness in cases of false declarations. The article introduces the definitions of examined, unexamined and conditionally examined goods. The author discusses the features of calculating the customs control completeness while using the different values of controlled characteristics.
Keywords: completeness of customs control; risk indicators; goods under false names; verifiability of goods; the possibility of unchecked goods under false names.
N. G. Lipatova, P. A. Kuzovlev
METHODS OF CUSTOMS CONTROL OF OZONE DEPLETING SUBSTANCES AND RECOMMENDATIONS ON THEIR USAGE AT CHECKPOINTS
The article is devoted to the important and relevant scientific and practical problem of using customs control to ensure the national security, the protection of environment, human life and health. The authors analyze the main methods of customs control of ozone depleting substances and propose variants of their improving and using at the Customs Union customs border checkpoints.
Keywords: customs authorities; checkpoints; ozone depleting substances; modes of transport; customs control; methods; examination; documents; container; package; marking; sampling.
Y. V. Kostyakova
CUSTOMS CHECKS AS A TOOL FOR CUSTOMS CRIME PREVENTION
The importance of the preventive customs inspections is derived from the guidelines of the “Strategy of the customs service development of the Russian Federation until 2020”. The article explains the concept essence of “the preventive customs inspection”, highlights the main monitoring directions with specifications of objects.
Keywords: complex control mechanism; strategy; customs inspection; prevention; object of verification.
A. V. Salnikova
ELECTRONIC DECLARATION CENTERS AS AN INNOVATION FORM OF CUSTOMS SERVICE DEVELOPMENT
The article discusses the activities of the electronic declaration centers as a new stage in the development of online declaration technology. The author analyzed the activities of the electronic declaration centers of the Vladimir region, and identified the problems and prospects of their development in order to improve the customs service.
Keywords: electronic declaration center; remote release of goods technology; customs service; Vladimir customs post (EDC); electronic declaration technology.
METHODOLOGY AND METHODS OF SCIENTIFIC RESEARCH
Y. M. Beketnova, G. S. Prikazchikova, A. S. Prikazchikova
THE MODIFICATION OF THE T. SAATY’S ANALYTIC HIERARCHY PROCESS IN ORDER TO IMPROVE THE RISK MANAGEMENT SYSTEM OF THE FEDERAL CUSTOMS SERVICE
This paper proposes a way to further improve the risk management systems of the Federal Customs Service, it is based on the automatic identification of companies bearing features of sham using expert statistical data analysis methods.
Keywords: risk-based approach; system analysis; T. Saaty’s Analytic Hierarchy Process; decision making; money laundering; criminal activity; export-import operations; the declaration; the customs authorities of Russia; typology; “dummy companies”.
FIRST STEPS IN SCIENCE
E. V. Sevostyanova
THE QUALIFICATION ISSUES OF ADMINISTRATIVE OFFENCES UNDER ARTICLE 16.2, PARAGRAPH 2 OF THE CODE OF ADMINISTRATIVE OFFENCES OF THE RUSSIAN FEDERATION (OBJECTIVE SIDE)
The article deals with the certain aspects of determining the administrative offence of inaccurate declaration of goods in the proof process of the objective side (the inaccurate information about goods description and the classification code of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union). The article proves the necessity to introduce the concept “goods description for customs purposes” and securing of the concept in the Customs Code of the Customs Union. The author explains the need to codify the interlinkage between the goods description and the code of the Commodity Nomenclature of Foreign Economic Activity as a unified object of regulation under article 16.2, paragraph 2 of the Code of Administrative Offences of the Russian Federation.
Keywords: administrative offense; inaccurate information; the objective side; the description of goods; code of the Commodity Nomenclature of Foreign Economic Activity; proof; subject of proof; administrative responsibility.
A. S. Abramov
THE MECHANISMS OF REDUCING TIME NEEDED FOR THE CUSTOMS PROCESSING OF THE GOODS IMPORTED INTO THE CUSTOMS TERRITORY OF THE CUSTOMS UNION
The article deals with the issues of customs processing of the goods imported into the customs territory of the Eurasian Economic Union, concerning the intermediate operations conducted before the customs processing of the goods stated by the declarant. Such operations are constructed on the module basis, which leads to repeating of several steps, negatively impacting the speed of customs procedures. The author suggests the mechanisms of reducing such time costs.
Keywords: the goods arrival notification; customs procedure; the customs procedure of customs transit; “road map”; software.
А. R. Gladkov
THE METHODS OF FORECASTING THE VOLUMES OF CUSTOMS DUTIES USED IN CUSTOMS REGULATION OF FOREIGN TRADE
The article suggests the methods of forecasting the possible volumes of customs duties that can be used in customs regulation of foreign trade. The methods allow the complex evaluation and modeling of the impacts of the tariff and non-tariff restrictions introduction based on the system of customs duties management indicators.
Keywords: forecast; forecast methods; foreign trade; customs payments; customs regulation; factor analysis; customs payments management.
I. V. Grekov
RISK MANAGEMENT IN THE CUSTOMS CONTROL OF GOODS IN MEMBER STATES OF THE EURASIAN ECONOMIC UNION: THE ANALYSIS OF THE PRESENT STATE
The article considers the methods of legal regulations and the experience of using the risk management system in member states of the Eurasian Economic Union. The conducted analysis allows emphasizing that the lack of the unified methods in the risk management system leads to the emergence of problems in the system of customs control of the Eurasian Economic Union.
Keywords: the Eurasian Economic Union; customs authorities; customs legislation; customs control; risk; risk management system; risk profile; problems; risk management automation; non-trade turnover.
E. V. Guseva
THE CESSION CONTRACT AS A METHOD OF CAPITAL EXPORT FROM THE RUSSIAN FEDERATION
In this article the author examines the relevant questions of currency control and illegal capital outflow abroad. The author analyzed the unlawful scheme to export the capital abroad, it deals with the cession contracts, signed by residents and non-residents within the framework of fulfilling the obligations of foreign trade agreements. The article illustrates the legislative measures of state control taken by the Central Bank of Russia.
Keywords: currency control; cession contract; authorized banks; customs authorities; assignor; assignee.