Российская таможенная академия

FOREIGN TRADE ACTIVITY

V. B. Mantusov, S. V. Shklyaev

THE CURRENCY CONTROL AS A MEANS OF STATE CONTROL, REALIZED BY THE CUSTOMS AUTHORITIES OF THE RUSSIAN FEDERATION

The article considers the relevant issues of the customs service activity in the field of state currency control. The main attention is paid to the analysis of the competences and problems, related to vesting the customs service with the status of the currency control authority and the directions of their solution.

Keywords: The FCS of Russia; customs service; currency regulation; currency control; currency regulation authority; agents of customs control; customs regulation; foreign trade activity.

 

Z. S. Rudneva

INTERNATIONAL TRANSPORT CORRIDORS AS MEANS OF ENHANCING THE STATE CUSTOMS ACTIVITIES

The article defines the advantages of international transport corridors «Primorye-1» and «Primorye-2», sets the directions of regional cooperation with China, reveals the problems of the ITC functioning, reviews the infrastructure and technologies used by customs authorities in the implementation of the ITC.

Keywords: international transport corridors; transit of goods; checkpoint infrastructure; customs technologies.

 

M. V. Zharikov

THE METHODOLOGICAL BASIS OF ESTABLISHING AN OFFSHORE YUAN CENTER IN MOSCOW

On the basis of comparative analyzing London, as an existing offshore yuan center, the author makes a prognosis that Moscow has a potential to become a new offshore yuan center by 2020. The article justifies feasibility of the direct settlements in yuans between Brazil, Russia, India and South Africa, on the one hand, and China, on the other hand, on the basis of the Moscow Exchange currency tools. That trend will in the long run lead to the establishment of a new offshore yuan trade center in Moscow. The results of the article are of great significance for making corrections to the Russian foreign economic strategy concerning the diversification of the Far Eastern markets and exports’.

Keywords: direct settlements; the BRICS; currency contracts; offshore center; trade flows; currency internationalization.

 

THE ECONOMICAL ASPECTS OF THE CUSTOMS SERVICE

V. B. Mantusov, F. A. Zolotnitskiy

ELABORATION OF MANAGING THE UTILIZATION FEES ON WHEELED VEHICLES IMPORTED INTO THE RUSSIAN FEDERATION

The article considers the current issues of collecting the utilization fees on transport, self-propelled vehicles and trailers. The authors define the directions of improving the collecting mechanisms for such payments in the Russian Federation.

Keywords: The FCS of Russia; customs authorities; management; payments; utilization fee; transport vehicles; wheeled transport vehicles; self-propelled cars; trailers.

 

A.V. Gubin

THE NEED FOR CHANGING THE TARIFF PREFERENCE SYSTEM IN THE EURASIAN ECONOMIC UNION

The article is devoted to the problem of improving the system of the Eurasian Economic Union tariff preferences due to the continuing decrease in government revenue. The feasibility of the system in its present form is arguable in regard to the list of countries – users. It also requires clarifying the purposes of tariff preferences granted by the countries of the Eurasian Economic Union, as well as the criteria of providing them to various states and their associations.

Keywords: tariff preferences; developing countries; least developed countries; the level of economic development.

 

THE ISSUES OF CUSTOMS SERVICE

V. B. Mantusov, A. N. Volkov

THE GOALS OF THE RUSSIAN FCS FOR INTRODUCING THE NEW COMMODITY NOMENCLATURE FOR THE FOREIGN TRADE ACTIVITY AND THE UNIFIED CUSTOMS TARIFF OF THE EURASIAN ECONOMIC UNION

The article considers the current goals of the Russian FCS regarding the introduction of the unified commodity nomenclature of the foreign trade activity and the Common Customs Tariff of the Eurasian Economic Union on the basis of the sixth edition of the WCO Harmonized Commodity Description and Coding System. The authors define methods of achieving these goals by updating the international and national regulatory legal acts and actualizing the Russian FCS departmental documentation, regulatory and reference information.

Keywords: The FCS of Russia; The Eurasian Economic Union; customs service; commodity nomenclature of the foreign trade activity; the Common Customs Tariff; Harmonized Commodity Description and Coding System; the World Customs Organization.

 

N. G. Lipatova, C. Y. Tzipranuk

ENHANCING THE EFFICIENCY OF CUSTOMS OPERATIONS AT AIRPORT CHECKPOINTS

The article is devoted to the improvement of the customs service airport checkpoints by enhancing the customs operations and using comprehensively the resources of all participants engaged in the operations. The main chosen directions are the technological (methods, means and procedures) and organizational (structure and mechanisms of interaction between the participants of the customs operations) aspects of customs operations execution. The authors represent the methodological scheme of improving the customs operations regarding to the commodities transited by the air transport.

Keywords: customs authorities; state border; customs border; customs operations; air transport; airport checkpoints; participants of the customs operations; methods; means; technologies; methodological scheme.

 

V. F. Verbov

THE EFFICIENCY OF MONITORING ELECTRICAL POWER CONSUMPTION AT THE OBJECTS OF CUSTOMS INFRASTRUCTURE

The author of the article presents the engineering projects of high-efficiency devices designed to control the electrical power consumption which can be easily implemented and integrated in various industrial activities, including the Russian Federal Customs Service infrastructure divisions. The paper describes the principles of their operation and various function modes.

Keywords: energy saving; electricity consumption control; customs infrastructure objects; electrical power metering systems; load current; electricity consumers; load disconnection.

 

THE MEANS AND TECHNOLOGIES OF CUSTOMS CONTROL

E. V. Krasilnikova, l. V. Kuchinskaya

ENHANCING THE CUSTOMS CONTROL IDENTIFICATION OF THE FUR COMMODITIES

The article is dedicated to some aspects regarding to the customs control of the fur commodities. The main attention is paid to the identification of the fur commodities by marking with the control identification marks.

Keywords: identification; customs control; information and communication technologies; fur commodities; control identification marks; falsified and counterfeit goods; legality; tax revenues. 

 

THE LEGAL ASPECTS OF THE CUSTOMS SERVICE

E. I. Sidorov

THE ADMINISTRATIVE RESPONSIBILITY OF OFFICIALS FOR OFFENCES IN THE FIELD OF CUSTOMS

The article is devoted to the legal characteristics and features of administrative responsibility of officials for violations in the field of customs. The author researched the legal basis, concepts and characteristics regarding the administrative responsibility of officials.

Keywords: public official; administrative offences in the field of customs; Customs Union; Customs Code of the Customs Union; The Russian Federation Customs Code of Administrative Offenses; The FCS of Russia; the officials of customs bodies; legal characteristics; administrative punishments.

 

S. A. Agamagomedova

THE PRINCIPLES OF THE CUSTOMS CONTROL AS A FORM OF STATE CONTROL

The article analyzes the content of the concept “the principles of customs control”. The author classifies the principles of customs control and defines the peculiarities of their transformation in the current conditions.

Keywords: principles of customs control; state control; customs authorities; legality; selectivity; integration; administrative reform.

 

CRIMINAL PROCEDURE

N. G. Shuruhnov, M. O. Rumyantzeva

THE CHARACTERISTICS OF PERFORMING THE INITIAL INQUIRY DURING THE INVESTIGATION CONDUCTED IN A REDUCED FORMAT

The article examines some issues arising in the initial inquiry during the investigation conducted in the reduced form. The authors research the roots of these issues and make recommendations on enhancing the Russian criminal procedure legislation in a part regarding the verification of the crime report in the investigation process conducted in the reduced format.

Keywords: preliminary verification of reporting a crime; initial inquiry; the procedure of investigation in a reduced format; criminal case initiation.

 

I. V. Glazunova

PRE-TRIAL AGREEMENT ON COOPERATION AS A COMPROMISE FORM OF SOLVING THE CRIMINAL LEGAL DISPUTES

The article reviews the modern development trends regarding the forms of solving the criminal legal disputes. The author concluded that compromise form of solving is in priority, and noted the existing tendency to simplify and differentiate the forms of the pre-trial proceedings in the criminal place. Particular attention is paid to the problems of using the pre-trial agreement on cooperation in criminal cases.

Keywords: criminal case; criminal proceedings; pre-trial agreement on cooperation; compromise; bargain with the justice system; special trial procedure.

 

POINT OF VIEW

V. E. Novikov

THEORETICAL PREREQUISITES FOR MANAGING THE CUSTOMS TARIFF AS MEANS OF THE ECONOMICAL GROWTH POLICY

The author considers the need for commensuration of the labor expenses on the basis of cost as a condition for ever fuller satisfaction of the social needs with limited resources and competitive environment. The article shows that the economical impact on the consumer, who utilizes the interchangeable goods, is the consequence of using the labor of higher qualification workers. The author proves that the customs tariff should be built in such way, that the domestic producer under its protection was focused on producing and exporting commodities, which ensure the largest impact on the consumer, i.e. the commodities with the highest added value.

Keywords: theory; foreign trade; social needs; satisfaction; specific labor; economy; added value; customs tariff.

 

T. V. Kazanina, R. V. Shagieva

METHODS AND MEANS OF LAW-MAKING TECHNIQUES IN THE FIELD OF BUSINESS LAW: SOME FEATURES OF THE APPLICATION AND PROBLEMS

The article is devoted to the features of methods and means of law-making techniques which are considered on the basis of doctrinal interpretation of legislation acts on the example of business law. The study revealed serious drawbacks of legal technique in this sphere, which hinder the improvement of the conditions for doing business at the appropriate level.

Keywords: business law; contractual relationships; legal acts; legal regulation; methods and means of law-making techniques; legal disclaimer.

 

METHODOLOGY AND METHODS OF RESEARCH

N. G. Lipatova

THE APPLICATION OF THE MATHEMATICAL METHODS TO IMPROVE THE EFFECTIVENESS OF THE CUSTOMS CONTROL

The article is dedicated to one of the significant issues regarding the research of customs control processes – applying the mathematical methods to improve the effectiveness of the customs control. The main attention is paid to the analysis of mathematical modeling methods (analytical and imitational) and their usage in researching the issues of customs control.

Keywords: customs authorities; customs control; issue; research; object; goal; subject; tasks; effectiveness; method; model; modeling; result.

 

Y. N. Egorov, V. E. Burdin

THE CLUSTER ANALYSIS OF THE INVESTMENT PROJECTS, FOLLOWED BY THE CUSTOMS AUTHORITIES OF RUSSIA

The article describes the relevance, goal setting and methods for classifying the investment projects, followed by the customs authorities of Russia. The authors used the method of cluster analysis as a method of classification. The paper reveals the industry orientation impact of the investment project on the structure of the classification.

Keyword: classification; cluster analysis; investment project; customs; road map; industry.

 

EDUCATION ACTIVITY

E. A. Andreeva, E. V. Krasilnikova

TRAINING COMMODITY EXPERTS FOR CUSTOMS

The authors study the issues related to training commodity experts for customs. They provide information on the role and the meaning of the commodity research in the customs activity regarding the correct application of appropriate measures of state regulation and customs laws enforcement. The article justifies the need for designing special programs for training customs commodity experts at Russian Customs Academy.

Keywords: commodity research; customs commodity experts; identification; classification; customs control; training program; required expertise.

 

FIRST STEPS IN SCIENCE

E. V. Guseva

THE EFFICIENCY OF THE MODERN CURRENCY CONTROL SYSTEM IN THE RUSSIAN FEDERATION

This article casts a light upon the development stages of the currency control in the Russian Federation and the current functioning two-level model of currency control. The author of the article analyzes the revealed violations of the Russian Federation currency legislation in the course of 2015. Those results show the necessity to develop and introduce the unified information system between the concerned ministries, which allows detecting an intention to realize fraudulent transactions for the purpose of withdrawing the capital abroad. The author also defines the directions for developing the legislative framework in the field of state control over the monetary transactions.

Keywords: currency control; funds; monetary assets; the Federal Service for Fiscal and Budgetary Supervision; customs authorities; tax authorities; performance assessment.

 

E. A. Lysenko

CUSTOMS REGULATION AS A FACTOR OF IMPORT SUBSTITUTION IN SHIPBUILDING AND RELATED INDUSTRIES

The article researches the issues of import substitution in shipbuilding and related industries in Russia, in which the customs regulation plays a significant role. The author represents the system of customs regulation and the impact of its elements on the shipbuilding industry development. The research shows the necessity of a complex government regulation to ensure the output of competitive shipbuilding production.

Keywords: customs regulations; shipbuilding industry; import substitution.

 

А. R. Gladkov

PERFORMANCE EVALUATION INDICATORS OF COLLECTING CUSTOMS PAYMENTS DURING THE PROVISION OF WARRANTY AND INSURANCE SERVICES

The article describes the process of conducting the overall performance evaluation of collecting customs payments during the provision of warranty and insurance services in the process of moving commodities across the customs border. The analysis of this evaluation revealed the factors influencing the completeness of transferring the customs revenues to the federal budget. The presence of certain statistical data makes possible the evaluation of their impact on the recovery sums and refunds of customs payments, existing in the customs practice.

Keywords: customs duties; collection; indicators; factors; customs transit; warranty services; insurance services.

 

M. S. Aristeev

STATE POLICY IN THE FIELD OF FORENSIC ACTIVITIES IN CRIMINAL PROCEEDINGS

The article describes the state policy in the field of forensic activities in criminal proceedings. The author analyzed the problems of forensic activities and their potential solutions within a single concept (a common policy). The article provides a classification of forensic activities subjects.

Keywords: forensic examination; state forensic policy; the general theory of judicial expertise; judicial expertology; forensic expert activities; criminology; criminal policy.

 

E. V. Sevostyanova

ADMINISTRATIVE PROSECUTION FOR FAILURE TO DECLARE OR UNRELIABLE DECLARATION OF COMMODITIES

The article analyzed the concept of «bringing to administrative responsibility for failure to declare or unreliable declaration of goods» from the standpoint of administrative and customs law. The author reveals the relationship between the substantive and procedural aspects of the administrative prosecution process.

Keywords: administrative offense; administrative liability; proceedings on the cases of administrative offenses; failure to declare or false declaration; guilt; sentencing.

 

S. V. Novikov

POST CLEARANCE AUDIT AS A FINALIZING STAGE OF CUSTOMS CONTROL

The article studies the customs control after issuing of goods as a main strategic direction of the Russian customs service development in terms of time reduction allocated for the current customs control. The author analyzed the efficiency of transferring the customs control to the stage of post clearance audit. The paper details the trends of using the post clearance audit and gives recommendations on enhancing the aforementioned method.

Keywords: post clearance audit; efficiency; reduction of time; inspections; customs examination; effectiveness; the issues of post clearance audit; debt; transient companies.