Российская таможенная академия

 

R. V. Davydov

THE INTERNATIONAL PRACTICE OF INTERACTION BETWEEN THE TAX AND CUSTOMS SERVICES: THE WCO ASSESSMENT

The article presents the efficiency assessment of interaction between by the tax and customs services, made by the World Customs Organization (WCO). The assessment was conducted for use in the Russian Federation executive authorities’ reforms. The author suggested ways of improving the efficiency of interaction and the quality of cooperation mechanisms between the tax and customs services, and defined the role of the WCO in this process.

Keywords: World Customs Organization (WCO); tax service; customs service; interaction; cooperation; mechanisms; WCO state members.

 

V. B. Mantusov, R. N. Shangaraev

THE PROSPECTS OF THE EURASIAN ECONOMIC UNION AND THE EUROPEAN UNION IN THE ASIAN­PACIFIC REGION

The article analyzes the Eurasian economic integration as a part of the integration processes in Europe and Asia. Main attention is paid to the future of the Eurasian space, which will be largely determined by the policy of the Eurasian Economic Union and the chosen development priorities in the Asian­Pacific region.

Keywords: Asian­Pacific region; Europe; Asia; Eurasia; the USA; integration processes; economic integration; the Eurasian Economic Union; China; the Commonwealth of Independent States; the Silk Road.

 

V. B. Mantusov

CUSTOMS MANAGEMENT OF THE INTEGRATION ASSOCIATIONS AT THE PRESENT STAGE OF GLOBAL ECONOMIC CONNECTIONS

The article, based on the comparative analysis of the customs management in the European Union and the Eurasian Economic Union, represents the specifications of modern integration unions development. The author defines the possibilities of using the integration mechanisms in enhancing the customs tariff regulation, facilitating the customs control regarding certain categories of foreign trade participants and, also, the execution of customs operations with goods sent via international mail.

Keywords: the European Union; the Eurasian Economic Union; integration processes; integration unions; Germany; customs authorities; customs management; customs tariff regulation.

 

O. G. Bobrova

MUTUAL ADMINISTRATIVE ASSISTANCE STIPULATED IN CUSTOMS CODE OF THE EURASIAN ECONOMIC UNION

The article compares the Eurasian Economic Union Customs Code provisions with the international standards of providing mutual administrative assistance and the norms of the current Customs Code of the Customs Union. The legal regulation peculiarities of cooperation between the customs authorities of the Eurasian Economic Union are shown on the basis of comparison with the current international legislation on the mutual administrative assistance.

Keywords: customs cooperation; mutual administrative assistance; information exchange; request; the Eurasian Economic Union; customs control; international standards.

 

R. N. Shangaraev

THE INTEGRATION INTERACTION BETWEEN THE EURASIAN ECONOMIC UNION AND TURKEY AT THE PRESENT STAGE

The article considers three possible long­term options for integration interactions of Turkey: the Middle East, Europe and the Eurasian region. The concept of Eurasian integration occupies an important place in the political discussions of the Turkish political elite and is perceived as one of the main vectors for the development of the economic and geopolitical strategy of the state.

Keywords: Russia; Belarus; Kazakhstan; Kyrgyzstan; Armenia; Turkey; the Eura­sian Economic Union; economic integration.

 

 

Y. E. Gupanova

THE CUSTOMS REGULATION AS A DEVELOPMENT FACTOR OF FOREIGN ECONOMIC ACTIVITY

The article studies the role of customs regulation in the development of the country foreign economic activity. The author analyzed the nature of customs regulations, showed its correlation with customs policies and customs affairs and defined the directions of improving the customs regulation in the modern conditions.

Keywords: customs regulation; customs policy; customs business; customs instruments; methods of customs regulation; customs service.

 

  

N. M. Kozhuhanov

SYSTEM OF PUNISHMENT FOR ADMINISTRATIVE OFFENCES IN CUSTOMS

The article analyzes the penalties stipulated in the articles of the Administrative Code of the Russian Federation, which govern the punishments for customs offenses. The author revealed trends in the subject of study, determined the direction for the development of the administrative offences punishment system in this field.

Keywords: punishment; offense; system; customs; features; the Russian Federation.

 

E. I. Sidorov

THE PECULIARITIES OF THE ADMINISTRATIVE OFFENCES LEGAL QUALIFICATION IN INTERNATIONAL TRANSPORTATION

The article is dedicated to the legal qualification and peculiarities of administrative offenses in the sphere of international transportation. The author considers the legal basis, legal composition of the aforementioned offenses, their specifics, as well as the order for procedural execution and the ways to improve law enforcement practice in this area.

Keywords: Customs Union; Administrative Code of the Russian Federation; international transportations; legal composition; administrative offense; customs officials; administrative responsibility; administrative punishment.

 

I. V. Glazunova, P. A. Kudryavtsev

EXAMINATION AS A WAY TO DETECT AND FIX THE TRACES IN THE INVESTIGATION OF CRIMES

The article studies the role of the processual activity “examination” for finding and fixing the traces in the criminal proceeding. The main attention is paid to the conduct of the examination as an urgent investigative action prior to the initiation of a criminal case, against a witness, and to the tactical aspects of the production of the survey.

Keywords: the investigation of crimes; investigative actions; procedure examination; the tactics of examination production; the traces of the crime; forensic identification and diagnosis.

 

R. V. Davydov

THE APPLICATION OF RISK MANAGEMENT METHODS IN THE ACTIVITY OF THE WCO AUDIT COMMITTEE

The article reviews the organizational structure of the WCO and its purpose. It studies the application of the risk management methods by the Audit Committee; the author analyzed its functions, authority, defined the goals and aims of internal and external audit, and suggested ways of improving the Committee’s activity on the basis of the risk­oriented conceptual WCO model.

Keywords: World Customs Organization; Audit Committee; risk management methods; internal and external audit; risk management; methodology; risk oriented model.

 

E. N. Vasina, L. A. Philippova

CLASSIFICATION METHODS AND MODELS FOR THE AUTOMATIC PRODUCT CODE IDENTIFICATION ACCORDING TO THE FOREIGN TRADE ACTIVITY COMMODITY NOMENCLATURE

The article analyzes the methods and models for creating the algorithm of automatic product code identification according to the decisions of the Eurasian Economic Commission on the product classification under the unified Foreign Trade Activity Commodi­ty Nomenclature. The author suggested the generalized scheme of the automatic product classification, based on the syntax, linguistic and statistical analysis of data provided in paragraph 31_1 taken from an array of goods declarations.

Keywords: customs information systems; code of the unified Foreign Trade Activity Commodity Nomenclature; product; classification; mathematical model; proximity matrix; attribute space; test set.

 

A. S. Prikazchikova, G. S. Prikazchikova, G. O. Krylov, Y. M. Beketnova

THE METHODOLOGY OF REVEALING THE SCHEMES OF LEGALIZING THE CRIMINAL INCOMES USING FOREIGN TRADE OPERATIONS

The article presents a methodology of identifying the schemes of the criminal incomes legalization using foreign trade operations. The methodology is based on the isomorphic graphs theory. The methodology application on practice allows automating the procedure of the recognition and identification of suspicious activity schemes and calculating the figure of these schemes integral risk.

Keywords: typologies of money laundering; criminal schemes; international trade; financial transactions; customs authorities; graph; isomorphism theory; predicate; mutations.

 

O. A. Ovsyannikova

MODELLING THE PROCESS OF STUDENTS VERBAL COMPETENCE

The article discusses the scientific and practical problem of forming and developing the speech competence of students from higher educational institutions. The author describes the structural and functional model of forming such competence and represented the main components of the given model: goals, principles, criteria, levels, stages and methods.

Keywords: speech competence; structural functional model; modeling; speech activity; purpose; principles; criterion­level characteristics; methodological approaches; the program of formation; the methods and techniques of teaching.

 

 

A. F. Bezzubov, I. V. Sinitsyn

APPLICATION OF THE RUSSIAN MADE COMPUTER SYSTEMS TO INCREASE THE ACADEMY INFORMATION SECURITY

The article analyzes the impact of the computer systems technical software used in Russian Customs Academy on its information security. The authors provide guidance on using the technical software to resolve the information security problems.

Keywords: information security; technical software; computing systems; import substitution; institutional university.

 

V. F. Verbov, A. G. Sukiyazov, B. N. Prosyannikov

THE NEW DIRECTION IN TECHNICAL MAINTENANCE OF INSPECTION SYSTEMS DURING LONG­TERM OPERATION

The article reviews the new approach to the organization of inspection systems maintenance based on their actual technical condition. The authors defined goals to be achieved for the transition to this type of service. It was proved that one of the main tasks is receiving the information about the technical condition of complexes in real time. The article represents the results of the theoretical and experimental researches conducted by the authors.

Keywords: customs control; inspection systems; technical maintenance; real technical condition; non­contact control methods; external magnet field; electro­kinetic method.

 

T. M. Vorotyntseva

MANAGING THE QUALITY OF CLASSIFYING THE GOODS DURING CUSTOMS CONTROL

The article describes the individual elements of managing the quality of product classification in accordance with the unified Foreign Economic Activity Commodity Nomenclature. The author considered the main reasons for deviating from the unambiguous classification of goods.

Keywords: classification by the unified Foreign Economic Activity Commodity Nomenclature; the cycle of managing the quality of classification; levels of quality management; indicators of the classification quality.

 

Y. V. Malyshenko

THE RELIABILITY OF CUSTOMS CONTROL

The article introduces the concepts “reliability of customs control”, “customs risk” and “risk of the declarant”, which define the level of confidence in the results of customs control. The author represents an approach to numerical assessment of the errors in the system of customs control and calculates the reliability of customs control on its basis.

Keywords: customs control; the reliability of customs control; customs risk; the risk of the declarant; the errors of the 1­st and 2­nd kind; the probability of choosing the forms of customs control.

 

N. G. Lipatova, N. M. Kozhuhanov

THE PECULIARITIES OF COLLECTING EXCISE ON THE IMPORTED TOBACCO PRODUCTS

The article analyzes the current legal regulations of collecting excise on the imported to Russia tobacco products. The author studies the specifics of collecting excise on imported tobacco (tobacco products) intended for consumption by heating and examines the conflicts in the laws governing this industry.

Keywords: excise tax; legal regulation; consumption by heating; Russian Federation; tobacco; tobacco products.

 

Y. I. Somov, V. E. Novikov

THE CONSUMER VALUE AS A FACTOR IN PRICING THE INFORMATION PRODUCTS

The article presents the analysis of pricing the information products at different stages of their creation and implementation. The authors show the peculiarities of the software market and explained the formation of costs and prices considering the socially justified and individual nature of the information products value in use.

Keywords: pricing; information goods; use value; value.

 

A. A. Kulakov

INTERNATIONAL LEGAL FOUNDATIONS OF THE PRETRIAL COOPERATION AGREEMENT

The article analyzes the conformity of the provisions of Chapter 40.1 of the Criminal Procedure Code of the Russian Federation with the international standards (principles) of justice. The author proves the admissibility of the pretrial cooperation agreements in the absence of the victim's consent and without considering his/hers opinion, referring to the rules of “soft law”, and the need to limit its application only to collective crimes, with the exception of crimes against the peace and security of mankind.

Keywords: pretrial cooperation agreement; international standards of justice; victim; pretrial cooperation; international tribunal; crimes against the peace and security of mankind; organized crimes; corruption.

 

A. K. Tugushev

THE APPLICATION OF CUSTOMS­FREE ZONE CUSTOMS PROCEDURE IN THE ADVANCED SPECIAL ECONOMIC TERRITORIES AND THE FREE PORT OF VLADIVOSTOK

The article studies the issues of legal regulation of such new administrative and legal instruments of regional development as advanced special economic zones and the Free Port of Vladivostok. The author analyzed the institutional structure of these territories and the legal structure of free (special) economic zones. Major differences between the advanced special economic zones, the Free Port of Vladivostok and free (special) economic zones were revealed in the procedures of creation and termination of such administrative objects, the list of provided tax and administrative exemptions, and infrastructure financing. The author proved that all three types of territories allow the usage of free customs zone customs procedure. At the same time, in each territory there are peculiarities of customs operations during processing goods under the defined customs procedure.

Keywords: free (special) economic zone; advanced special economic zone; Free port of Vladivostok; Far Eastern Federal district; legal institute; customs procedure.

 

M. A. Podobueva

RESEARCHING THE IMPACT OF THE ACCESSION OF THE REPUBLIC OF ARMENIA AND THE REPUBLIC OF KYRGYZSTAN TO THE EURASIAN ECONOMIC UNION ON THEIR INVESTMENT ATTRACTIVENESS

This article researches the investment attractiveness of the Republic of Armenia and  the Republic of Kyrgyzstan after their integration into the Eurasian Economic Union (EAEU). The author studied the prospects of the integration process for Armenia, Kirgizstan and other member states of the EAEU. Based on the information, provided in the rating publications such as The Global Competitiveness Report (2016/17), Doing Business (2016) and the data of the Eurasian Economic Commission the author makes an objective assessment of the economic effects for the Republic of Armenia and the Republic of Kyrgyzstan acquired after their accession to the Union.

Keywords: integration processes; the Eurasian Economic Union; economic growth; foreign direct investment; income inequality; sanctions; international trade; inflationary pressure; monetary policy.

 

D. S. Romanova

THE PROBLEMATIC ASPECTS OF CUSTOMS CONTROL LAW REGULATIONS

The article analyses various points of view on the content of the concept “customs control”. The author pays attention to several problematic issues, pertaining to the definition of the customs authorities’ power size during customs control. The article justifies the need to reject the concepts “customs services” and “services of customs authorities”. The author analyzed the object and subject of customs control, defines the criteria for the differentiation between those legal categories.

Keywords: customs control; customs legislation; customs service; customs tariff regulation; prohibitions and restrictions; the object of customs control; the subject of customs control.

 

T. S. Fonova

ENSURING THE OBLIGATION TO PAY CUSTOMS DUTIES, TAXES AS A FINANCIAL TOOL OF CUSTOMS CONTROL DURING THE REALIZATION OF FISCAL FUNCTION

The author analyzed the ways of ensuring the obligation to pay customs duties, taxes as a financial tool of customs control. The article assessed the application effectiveness of the financial guarantee in the implementation of fiscal functions by the customs authorities. The author explained the need for centralized control over defining the amount of financial guarantee.

Keywords: customs control; fiscal function; administering the customs payments; ensuring the obligation to pay customs duties, taxes (financial guarantee).