RUSSIAN EXPERIENCE: FORMATION OF LEGAL INSTITUTE OF ELECTRONIC CUSTOMS

Sergei Mozer

РУССКИЙ

Sergei MozerPh.D. at law

Deputy Head of Division of Advanced Customs Technologies, Department of Customs Legislation of the Eurasian Economic CommissionContact Person for Communication with the World Customs Organization.

Senior Researcher in the Research Institute of the Russian Customs Academy.

e-mail: moser@teloneum.net

Web: http://customs-academy.net/?page_id=10398

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Published: Gaps in Russian legislation. — № 1 (January). Volume XIII. — 2020. — pages 186-199. © S.V. Mozer, 2020

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Abstract

Purpose

To consider Russian experience in the formation of the legal institute of electronic (digital) customs.

Design/methodology/approach

The research article is devoted to the development of the Institute of Electronic (digital) Customs in the Russian Federation. The subject of the research is the Institute of Electronic Customs. In this vein, it is analyzed the Comprehensive Program for the Development of the Federal Customs Service of Russia for the Period until 2020, the draft Strategy for the Development of the Customs Service of the Russian Federation until 2030, the draft and existing acts of the Federal Customs Service of Russia governing the institute of electronic customs. Special attention is paid to electronic customs, as a specialized customs body within the framework of improving information systems and resources of the Customs Service. It is also analyzed the problems of creating electronic customs and centers for electronic declaration.

Social implications

The introduction of the electronic customs institute in the customs legislation of the Russian Federation as a whole is aimed at optimizing customs operations and simplifying trade procedures.

Practical meaning

The results of the study are of interest to the Eurasian Economic Commission customs block; they can be used in the framework of organizing the work of the «Electronic Customs» Thematic Block. The article is recommended to researchers, as well as experts from the Customs Administrations of the EEU Member States, whose activities are related to the improvement of customs regulation, modernization of the electronic (digital) customs institute, as well as international customs law.

Originality/value

The research material is based on an analysis of the practical aspects of the EEC’s activities and is a continuation of scientific and practical publications on the development of the electronic (digital) customs institute.

Keywords: The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, Federal Customs Service, e-Customs, digital Customs, customs regulation, customs administration, international customs law, customs, information communication technologies.

 

Introduction In 2019 the customs block of the Eurasian Economic Commission initiated the preparation of a draft document «On the development of approaches to the formation of digital customs» (within the framework of the Thematic Block «Electronic Customs» of the Working Group on the implementation of the Action plan for the implementation of the Guidelines for the

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 development of the «single window» mechanism in system of regulation of foreign economic activity). At the initial stage, the study of foreign experience and, above all, the World Customs Organization (hereinafter referred to as the WCO) on the formation of the legal institute of electronic (digital) customs became an urgent issue. An analysis of the best practices of customs administration on this question was completed in June 2019, and the results of its study were announced on June 18, 2019 at the Headquarters of the World Customs Organization on the 20th meeting of the Revised Kyoto Convention Management Committee [1].

To date, as part of the work of the Eurasian Economic commission (hereinafter referred to as the EEC), it is of interest to analyze the experience of the Eurasian Economic Union (hereinafter referred to as the EEU) Member States in the development of electronic (digital) customs. In this article, the author explores the Russian experience.

  1. Strategic approaches to the creation of a legal institution of electronic customs.

As in the study of any issue in the field of improving customs administration, we turned to the scientific body (array) of information on the topic of electronic (digital) customs. In addition to this, official materials of state authorities related to the electronic (digital) customs project are of interest. The tasks that we set, as before, are to clarify the development of the conceptual apparatus, to identify the main elements and characteristics of the electronic (digital) customs institute, to interconnect the legal phenomenon under consideration (institution, mechanism, instrument, technology, regime, structural division) with other institutions customs law and determine its place in the system of customs administration (regulation).

First of all, we note that the problems of electronic customs, as well as the prospects for its development, were voiced at a scientific level more than 16 years ago. Within the framework of the Second annual conference «The State in the XXI Century», which took place in 2004, a representative of the Main Directorate of Special Equipment and Automation of Customs Technologies of the State Customs Committee of Russia (hereinafter — the State Customs Committee of Russia) outlined a new philosophy for the development of information systems of customs authorities based on the principles of analysis and risk management. At that time, special attention was drawn to the importance of obtaining by the customs authorities preliminary information from participants in foreign economic activity and customs services of neighboring states. These provisions were illustrated by the example of the Green Channel project, carried out jointly by Russia, Sweden and Finland in the North-West Customs Administration [2]. The event focused on the intellectual processing of heterogeneous information and analytical systems used in the implementation of risk management mechanisms. Here, the issue of developing a Unified State Automated System for the Control of the Export of Goods from the Customs Territory of the Russian Federation, created in the interests of the customs and tax services, as well as information and communication technologies and information and technical policies implemented by the State Customs Committee of Russia, was voiced. Thus, electronic customs at that time was considered as a new philosophy associated with the intellectual processing of heterogeneous information, analytical systems, the development of information systems of customs authorities, legal institutes of preliminary information and a risk management system (hereinafter referred to as RMS).

Touching upon the problems of transition to electronic customs, the Federal Customs Service of Russia (hereinafter referred to as the FCS of Russia) notes that today it is based on two processes: the automation process and the informatization process. This is determined by the fact that the further future and development of customs is directly related to the development of telecommunication information systems, information resources [3]. A little later, we will consider the conceptual approaches of the FCS of Russia to digital customs, and now we turn to theory.

To date, there is no fundamental research or scientific and practical development in the field of digital customs. At the same time, there are separate publications in which attempts are made to study digital (electronic) customs from the position of legal and economic sciences. So, electronic customs is considered by Smirnova E.A. in the context of logistics innovations in the customs sphere, which are understood as the formation and distribution of innovations that contribute to the improvement of customs infrastructure and the optimization of logistics flows [4].

In particular, under the e-customs, the above-mentioned author refers to a set of measures aimed at the development of electronic information systems (technology of preliminary information, technology of electronic and online declaring of goods, technology of remote release of goods) of customs authorities based on the principles of risk analysis and management [4]. At the same time, they distinguish such subjects of information interaction as federal executive bodies, participants in cross-border supply chains of goods, and commercial intermediaries. A special role is given to information operators on electronic declaration, preliminary information and preliminary electronic declaration [4].

We have studied the publication of the all-Russian database (Elibrary.ru) of scientific research on the formation and development of electronic (digital) customs. Among them, we can distinguish those that are directly related to electronic customs,[1] electronic declaration centers and electronic declaration in this

 

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regard,[2] digital technologies[3] and the reform of the system of customs authorities in this regard.[4] These scientific publications go in the fairway of the customs legislation of the Russian Federation, however, in the theoretical aspect, they do not disclose the institution of electronic (digital) customs as a complex legal phenomenon, an instrument that is characterized by a set of features and characteristics.

It is worth noting that on July 3, 2019, at a joint meeting of the Expert Advisory Council on the Implementation of Customs Policy and the Public Council under the FCS of Russia, the business community was presented with a draft Strategy for the development of the Customs service of the Russian Federation up to 2030 year, taking into account the proposals of the business community (hereinafter — the draft Strategy 2030). According to the Head of the FCS of Russia, the main goal of the Strategy is to determine the formation of a qualitatively new, rich in «artificial intelligence», fast reconfigurable, informationally connected with internal and external partners, smart customs service, invisible to law-abiding business and effective for the state [5].

In the draft Strategy 2030 there is no answer to the question (definitions) of what is electronic or digital customs. It is only noted here that «the creation of a digital customs and the implementation of its fiscal function is inextricably linked with the development of the digital economy». Not a word about electronic customs (!). And this despite the fact that today in Russia a unified network of electronic customs and electronic declaration centers has been created.

The Strategy under consideration operates with such concepts (terms) as electronic documents, documents in electronic form, electronic document management, electronic customs check, electronic verification and certification systems, electronic interaction of customs authorities, international electronic commerce, electronic accessibility, electronic customs transit, electronic services, electronic declaration, electronic legally significant interaction, electronic exchange, electronic WCO transit declaration.

At the same time, the Strategy contains such concepts (terms) as digital economy, digitalization of the activities of customs authorities, digital platforms and technologies, digitalization of the payment mechanism, information digital technologies, digital systems, digital financial assets, digitalization of documentation of operational search activities, digitalization of customs administration, digital transformation of public administration, digitalization of legal support for the activities of Customs authorities of the Russian Federation, digital environment, circulation of digital financial assets.

Let us ask for a moment the question why legally significant interaction is electronic, and the legal support of the activities of customs authorities is digital? Why do the authors of the draft Strategy 2030 use the sign (characteristic)  electronic rather than digital for the concept (term) of «electronic interaction»? Finally, for what purpose do the developers of the Strategy call customs administration digital and customs check electronic? What is the fundamental difference?

The main question — in what cases is the customs administration (regulation) paperless, electronic, digital, smart? Finally, what is the difference between electronic customs and digital, and what signs, characteristics separate one from another? If the Russian Customs service creates electronic customs today, then why is the customs administration called Digital in the Strategy?

It is obvious to us that in the near future a new conceptual apparatus will be introduced into legal circulation. Question: how is it combined with the law of the EEU in customs and, above all, with the Customs Code of the EEU? What changes will need to be made in the near future to the EEU Customs Code in the context of «digitalization» of customs administration?

In our opinion, the questions voiced require appropriate explanation. At the same time, a comprehensive analysis of this problem in the scientific and expert environment is currently lacking. And, while the draft Strategy 2030 has not been approved at the regulatory level, a serious analysis of Strategy 2030 is required with a view to its conjugation with the law of the EEU, the EEU Customs Code directly, as well as the work being carried out in the Eurasian Economic Commission to create the Digital Customs Institute.

Let’s move on to the issue of forming electronic customs in the context of the Comprehensive Program for the Development of the FCS of Russia for the Period Until 2020 [6] (hereinafter referred to as the 2020 Program). The FCS of Russia draws attention to the fact that this program was adopted in 2017 by the

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Board of the FCS of Russia to implement the novelties of the EEU Customs Code [7]. It is noted in 2020 Program that current interstate processes and ongoing projects within the framework of the EEU, developed and are developing modern world standards (the WTO Agreement on Trade Facilitation (hereinafter referred to as the Bali Agreement — author’s note), the International Convention on the Simplification and Harmonization of Customs Procedures of 18 May 1973, conventions, agreements and other legal instruments developed under the auspices of the WCO) on electronic (digital) customs, risk management, control based on audit methods, etc. and a tendency of their development create preconditions for the further development of customs regulation in the Russian Federation. The provisions of the EEU Customs Code form the basis for simplifying customs procedures, introduce the priority of automated electronic technologies over paperwork, and stimulate the use of «single window» mechanisms [6]. The system of priorities and targets defines the directions for the development of customs authorities, of which one of the main ones is called: the introduction of the world’s best customs administration practices electronic customs», the «single window» mechanism, etc.), the WCO instruments and recommendations in the field of risk management, organization of customs control after the release of goods, ensuring complete, timely and lawful collection of customs payments [6].

For reference, we note that neither the Kyoto Convention nor the Bali Agreement use the terms «electronic» («digital») customs.

Describing the fundamentals of the development of the Customs service of the Russian Federation in modern conditions, Program 2020 (as applied to electronic customs author’s note) includes such legal institutions, characteristics, and technologies as (1) mandatory customs declaration of goods in electronic form, including preliminary; (2) technology for automatic registration of a customs declaration filed in the form of an electronic document, and (3) automatic release of goods; (4) payment of customs payments in electronic declaration form; (5) obtaining information and reporting on cash flows based on the results of customs operations; (6) the execution of all cash flow transactions, including the filing of applications for the return of funds, in electronic form through the use of WEB-technologies; (7) the introduction of technology for the administration of customs duties and taxes in electronic form; (8) the creation of a unified system for ensuring the payment of customs duties and taxes during the transit of goods through the territory of the EEU with the full-scale introduction of electronic document management; (9) the introduction of information technology for electronic document management between customs authorities, payers and banks in the collection of customs payments and penalties; (10) development of technology for customs checks based on electronic documents and information; (11) the provision of public services in electronic form.

Currently, the customs authorities can provide 12 electronic services in electronic form. In the near future, it is planned to introduce new state services of the FCS of Russia, provided in electronic form, including providing information on the release of goods and advising on customs matters and other issues falling within the competence of customs authorities (See Program 2020).

Program 2020 sets out the main directions for improving customs activities. Among them are several blocks that relate to the development of interagency information interaction, improvement of the customs control institute, including control after the release of goods, customs declaration institute, payment of customs payments, risk management system, currency control, enforcement of prohibitions and restrictions, etc., each of the listed blocks in a certain part can be correlated with electronic customs as a complex legal phenomenon (instrument, mechanism, system, regime — author’s note), which is based on information technology and their corresponding systems.

It should be noted that in the development of Program 2020 it were developed and approved the targets for solving the tasks of the Comprehensive Program for the Development of the FCS of Russia for the period up to 2020 [8]. These indicators (targets) are tied to the above blocks of improving customs regulation. It is clear that the FCS of Russia in the 2020 Program has identified quite ambitious tasks. In particular, it is planned to bring the level of automatic registration of the declaration to 99% and the level of automatic issue to 80%. In this vein, we are talking about risk-free deliveries of goods; since other mechanisms work in relation to deliveries with risks, and control is turned on [3]. In the official materials of the Russian Customs service, electronic customs, in fact, is identified with the institute of electronic declaration, interagency electronic interaction, personal accounts (virtual cabinet, office — author’s note ) of participants of foreign economic activity in the information system of customs authorities [9].

The main task of electronic customs, which is becoming a fundamentally new institution in the structure of the Russian Customs service, is to ensure the process of declaring goods exclusively in electronic form [10]. According to the FCS of Russia, electronic customs are created to optimize the process of declaring, increasing the openness and predictability of customs operations [11]. The goal as a result of structural transformations is to create a customs system that, based on maximum automation and digitalization of customs operations, will reduce the administrative burden on the business community, minimize corruption risks and promote the development of international trade [10].

In research publications, it is noted that one of the priorities of the 2020 Program is the transition to «electronic customs» by 2020. The document itself is often called the program for creating electronic customs, as well as the draft electronic customs based on the capabilities of the Internet [12; 49]. Such statements, in our opinion, are not entirely correct, since the 2020 Program is called the «Comprehensive Program for the Development of the FCS of Russia for

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the Period Until 2020», and the very concept of  «electronic customs» is mentioned here once and, along with the «single window» mechanism, is considered as the best world practice of customs administration. That’s the whole definition. We pay particular attention to the absence in Russia of a separate Concept, a program that contains the basic provisions, characteristics, elements, features of electronic customs, as a complex legal phenomenon, mechanism, system, regime with its organizational, legal and technical elements. On the other hand, comparing the 2020 Program in the context of official interviews with high-level officials from the FCS of Russia, it can be stated with certainty that the analyzed document, along with other acts being developed by the FCS of Russia [13]-[14] accumulates the main approaches and conceptual provisions, related to an important area of improving customs administration instruments — the creation and operation of electronic customs.

  1. On measures to improve information systems and resources of customs authorities.

With the adoption of the Comprehensive Program for the Development of the FCS of Russia for the Period Until 2020 [6], a need arose for measures to improve information systems and resources of the customs authorities of the Russian Federation. Accordingly, the Customs Service adopted Order № 2005 dated December 18, 2017 (hereinafter referred to as the FCS Order of December 18, 2017), which approved the decision of the Board of the FCS of Russia dated November 30, 2017  «On measures to improve information systems and resources of the customs authorities of the Russian Federation in order to ensure the implementation of the Comprehensive Program for the Development of the FCS of Russia for the period until 2020» [7] (hereinafter referred to as the Decision of the Board of the FCS of Russia of November 30, 2017).

Note: the position of experts of the FCS of Russia, voiced in April 2018 (in the EEC at the 7th meeting of the «Electronic Customs» Thematic Block of the Working Group on the implementation of the Action plan for the implementation of the Guidelines for the development of the «single window» mechanism in the system of regulation of external economic activity) begins to become clear after review with planned measures to improve information systems and resources of the Russian customs. We need to recall that at this meeting, the representative of the FCS of Russia expressed the view that the EEU Customs Code has everything necessary for the implementation of electronic customs.

In particular, the Decision of the Board of the FCS of Russia dated November 30, 2017 states that the EEU Customs Code regulated the use of information technologies and expanded the use of documents in electronic form. First of all, this concerns the priority of electronic customs declaration, the implementation of technologies for automatic registration and automatic release of customs declarations, remote release of goods, the development of the institution of preliminary information, improvement of the procedure for customs operations, including with respect to goods transported by individuals, a fundamental change in the institution of the authorized economic operator, the development of the institute of free customs zones [7].

In order to implement Program 2020, the following main areas of improvement in the near future of information systems and resources of the customs authorities of the Russian Federation were identified at the Scientific and Technical Council of the FCS of Russia:

  • finalization of information and software instruments to ensure the implementation of the EEU Customs Code;
  • creation of information and telecommunication infrastructure of electronic customs and centers of electronic declaration;
  • development of the architecture of the Unified Automated Information System of the customs authorities (hereinafter — UAIS CA);
  • reducing the number of information and software instruments due to their consolidation with reference to customs processes;
  • creation of a fault-stable Departmental integrated telecommunications network of the FCS of Russia using Intranet technology;
  • restriction of direct access to information resources of the Central UAIS CA database;
  • equipping customs authorities with servers with a virtual platform [7].

It also notes the need to complete the work on upgrading the information and software tools included in the UAIS CA to ensure (1) mandatory preliminary information regarding all types of transport; (2) realizing the possibility of filing a transit declaration in electronic form, as well as preliminary declaration of the customs procedure of customs transit; (3) automatic customs operations without the participation of customs officials; (4) the creation of a unified system for ensuring the payment of customs duties and taxes during the transit of goods through the territory of the EEU with the full-scale introduction of electronic document management; (5) simplification of customs operations in relation to international mail [7].

Experts from the FCS of Russia draw attention to the fact that 9 main areas have been formed in the ICT development program. The plan of these events is very large — from three years. As Mr. Skiba Vladimir notes, «these areas are related to interaction with participants in foreign economic activity:

  • development of the Main distributed data processing center of the FCS of Russia and the change in the architecture of the UAIS of the customs authorities;
  • finalization of the UAIS in accordance with the provisions of the EEU Customs Code and for the implementation of technologies for performing customs operations by information systems without the participation of officials (not only automatic registration and automatic release);
  • implementation of mechanisms for traceability and labeling of goods, the creation of a single mechanism for administering customs and tax payments and the creation of the EEU Unified System of Customs Transit;
  • improving round-the-clock technical support of information customs technologies;
  • development of external information interaction with information systems of foreign economic activity participants and bodies implementing various types of state control» [15].

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As for electronic customs, the Order of the Federal Customs Service of Russia dated December 18, 2017 determines that the priority for the development of customs authorities is to concentrate the declaration of goods in electronic customs and electronic declaration centers created on areas and territories owned by the federal government. At the same time, in order to ensure the transfer of goods declaration through electronic customs, it is planned to transfer the main load for data storage and processing from customs posts, customs and regional customs departments to the federal level in the Main Data Processing Center of the Federal Customs Service of Russia [7]. The legal act under consideration states that the creation of electronic customs and the concentration of the declaration processes in geographically distributed electronic declaration centers place increased demands on ensuring the smooth operation of information technology and software tools, as well as the operability of communication channels. Electronic customs and customs of factual control are shifting to the places of tax registration of foreign economic activity participants and commodity flows, the principle of administrative-territorial division is losing its overriding importance [7].

  1. Electronic customs, as a specialized customs body.

On December 25, 2017, the scientific and expert community reviewed the letter from the FCS of Russia dated December 25, 2017 № 01-11/73654 (hereinafter the Letter from the FCS of Russia dated December 21, 2017) on approaches to the organization of activities of regional electronic customs and customs of factual control [16]. These approaches were formed somewhat earlier in the memorandum of the Federal Customs Service № 01-68 / 0812 of November 3, 2017  «On Regional Electronic Customs» (hereinafter — the Memorandum). For reference, the Memorandum was prepared in accordance with the Order of the Head of the FCS of Russia V.I. Bulavin from September 12, 2017 № 01-62/1.

According to the Letter of the FCS of Russia dated December 21, 2017, regional electronic customs (REС) is a specialized customs body whose competence is limited solely to customs operations in electronic form [16].

The developed standard structure of the REC takes into account the competence of customs, as well as functioning as a legal entity and includes a number of divisions. We need to note that the structure of the REC provides for the functioning of one Electronic Declaration Center (hereinafter — the EDC).

In the approaches under consideration on the organization of activities of regional electronic customs and customs of factual control, provisions are established on the organization of work and interaction between the EDC and customs posts of factual control. In particular, the interaction of the EDC with the Customs Checkpoints of Factual Control (hereinafter — CCFC), in the region of activity of which the goods are actually located (hereinafter — EDC), is carried out using the technology of remote release of goods [17]. It is also determined here that when organizing the information interaction between the EDC and the CCFC, it is proposed to proceed from the fact that the EDC, subordinated to the Regional Electronic Customs, interacts with any CCFC of its Regional Customs Administration, and when declaring goods by the participant of the foreign economic activity of a low level of risk — with CCFC throughout Russia. A specialized EDC interacts with any EDC of its customs [16]. Based on the fact that the EDC carries out exclusively documentary control without the use of paper documents, the EDC can interact with any CCFC in which it is convenient for the declarant of goods to submit documents on paper.

The position paper of November 3, 2017 clarifies that as the network of EDCs is created, it is necessary to implement the technology for dispatching declarations for goods, which automatically submits a declaration submitted to the customs authorities in the EDC, depending on the category of goods, type of transport, or location of tax accounting of the participant of foreign trade activities.

We also recall that in April 2018, the scientific and expert community made acquaintance with two draft Orders of the FCS of Russia, which are directly identified with electronic customs:

  • Draft order of the Federal Customs Service «On the approval of the general regulations on customs (electronic customs)» [13].
  • Draft order of the Federal Customs Service «On the approval of the general regulations on the customs post (electronic declaration center)» [14].

A brief overview of the mentioned draft legal acts of the Customs service of Russia allows to create a comprehensive vision, understanding the genesis of the institution of electronic customs, as a structural unit, a specialized body in a centralized system of Customs authorities of Russia. We need to note that the draft order of the Federal Customs Service «On the Approval of the General Regulation on Customs (Electronic Customs)» was later transformed into the Order of the Federal Customs Service of Russia «On the Approval the General Regulation on Customs» dated May 21, 2018 № 833 [18]. Let’s get acquainted with the named projects.

In particular, according to the project, electronic customs is a specialized customs body that is part of the unified federal centralized system of customs authorities and ensures the implementation of the tasks and functions of the FCS of Russia, including those related to customs operations when declaring goods in electronic form and performing the functions of the currency control body, in the region where electronic customs operates within the powers defined by this Regulation [19; point 2]. The region of activity of the customs (electronic customs) is determined by the FCS of Russia.

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Customs (electronic customs) is a legal entity, has its own balance sheet, a seal with the image of the State Emblem of the Russian Federation and with its title, other seals, stamps and letterheads of the established form, as well as accounts opened in accordance with the legislation of the Russian Federation. The structure of customs (electronic customs) is established in accordance with the list of typical structural units of the customs authorities of the Russian Federation. Customs (electronic customs) operates under the general supervision of the FCS of Russia and the direct supervision of the Regional Customs Administration. Organization, control and coordination of customs (electronic customs) is carried out by the RCA, to which customs (electronic customs) is subordinate [19; paragraph 14].

In its activities, customs (electronic customs) are governed by the Constitution of the Russian Federation, federal constitutional laws, international treaties of the Russian Federation, acts constituting the law of the Eurasian Economic Union, legislation of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, acts of foreign exchange regulation bodies, normative acts of Bank of Russia, regulatory and other legal acts of the Ministry of Finance of Russia and the FCS of Russia, legal acts of the Regional Customs Administration (hereinafter — RCA), to which customs is subordinated (electronic customs), as well as this Regulation. Customs (electronic customs) carry out their activities in collaboration with the territorial bodies of federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local governments, legal and physical persons [19; point 2].

Section II of the draft Regulation on Customs (electronic customs) identified 144 powers at the same time for both customs and electronic customs. Among them are the enforcement of acts constituting the law of the EEU, the legislation of the Russian Federation, the enforcement of which is entrusted to the customs authorities;

  • ensuring compliance with prohibitions and restrictions, protection of rights to intellectual property established in accordance with acts constituting the law of the EEU, and the legislation of the Russian Federation;
  • monitoring the performance of the interdepartmental electronic interaction system;
  • administration of the formation of the regional segment of databases of permits and their updating;
  • the formation of an information resource of risky deliveries with an acceptable risk of non-compliance with prohibitions and restrictions, currency control and protection of intellectual property rights based on the results of actions of customs officials during customs operations and customs control;
  • participation in customs control prior to the release of controlled goods in the form of check of customs, other documents and (or) information from customs declarations, permits and additional documents and its implementation after release;
  • monitoring the observance of the correctness of the statement in the declaration on goods of information necessary for the purpose of currency control, when declaring goods in electronic form [19; subparagraphs 1,2, 6-9, 11 of Clause 8 of Section II].

The same Regulation for electronic customs separately allocated powers within its competence.[5]

As noted above, the innovations listed in the draft regarding electronic customs were approved on May 21, 2018 by Order of the Federal Customs Service of Russia «On Approval the General Regulation on Customs» № 833 (hereinafter referred to as the Order of the Federal Customs Service of Russia № 833). The first noticeable difference between the draft order and the adopted legal act is that the concept (term) of «electronic customs» is not used in the title of the Order of the Federal Customs Service of Russia № 833. According to the text of the order, the corresponding changes were made — after the word «customs» the words «electronic customs» were deleted. Unlike the project, in the approved Order of the Federal Customs Service of Russia № 833, there was initially no definition

 

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 (until February 6, 2019) of the concept (term) of «electronic customs», i.e. electronic customs operated, but at the regulatory / scientific level, in principle, there was no unequivocal understanding of what should be understood.

According to the Order of the Federal Customs Service of Russia № 833 dated May 31, 2018, electronic customs manages the activities of customs posts that carry out the functions of electronic declaration (electronic declaration centers) and is the superior customs authority in relation to them [20; paragraph 7].

The Order of the FCS of Russia № 197 dated February 6, 2019 «On Amending Certain Normative Legal Acts of the FCS of Russia on the Organization of Activities of the Customs Authorities of the Russian Federation» amended the Order of the FCS of Russia № 832 of May 31, 2018 «On Approval of the General Regulation about the regional customs administration».

From this moment on, electronic customs should mean customs that ensures the implementation of the tasks and functions of the FCS of Russia, including those related to customs operations when declaring goods electronically in the region of their activity [21; subparagraph 139 of paragraph 6].

We need to mention that the draft order considered the e-customs as a specialized customs body that is part of the unified federal centralized system of customs authorities and ensures the implementation of the tasks and functions of the FCS of Russia, including those related to customs operations when declaring goods in electronic form and performing the functions of a currency authority control in the region of electronic customs within the powers defined by the regulation [19; point 2].

Thus, at this stage in the development of the customs legislation of Russia, the definition of the concept of «electronic customs» is quite vague and does not allow us to uniquely identify its characteristics and features. The definitions of «electronic customs» currently presented at the regulatory level allow it to be identified only with the institution of electronic declaration. It should also be noted that the concept (term) of «digital customs» is not used at all.

  1. On the creation of a unified network of electronic customs and electronic declaration centers. Problems and solutions.

Continuing to investigate the issue of creating electronic customs in Russia, we note that in May 2018 the Board of the Federal Customs Service of Russia considered the issues of creating a unified network of electronic customs and electronic declaration centers, as well as problems and solutions [22]. In pursuance of the decision adopted at a meeting of the Board of the FCS of Russia on May 29, 2018, the Order of the FCS of the Ministry of Finance of the Russian Federation of June 26, 2018 № 988 «On the decision of the Board of the FCS of Russia of May 29, 2018 «On the creation of a unified network of electronic customs and centers of electronic declaration. Problems and solutions» (hereinafter — Order of the Federal Customs Service of Russia № 988). During this period the above draft orders of the Federal Customs Service of Russia «On Approval the General Regulation on Customs (Electronic Customs)» [13] and «On Approval the General Regulation on the Customs Post (Electronic Declaration Center)» [14] were prepared.

We remind that one of the priorities for the development of the customs authorities of Russia is the concentration of the declaration of goods at customs posts and electronic declaration centers, and their placement on areas owned by the federal government. And the central link in this direction, according to Stepin M., should be considered the process of creating a unified network of electronic customs and electronic declaration centers, which will concentrate up to 95% of the share of electronic declarations for goods registered in electronic declaration centers. This is the fundamental basis for the automation of customs control processes when performing customs formalities of goods [23].

In relation to the creation of a unified network of electronic customs and electronic declaration centers, the implementation of the relevant work is planned in three stages.[6]

Speaking about the transformation of the electronic customs institute, experts of the FCS of Russia clarify that «the Comprehensive Program for the Development of the FCS of Russia (program 2020), firstly, provides for a change in the architecture of business processes and allocation of concentration in 16 centers of electronic declaration, as it is planned, in part export and import and the establishment of customs of factual control» [15]. It must be added that «16 regional electronic customs is not an exact copy of each other.

Eight of them will be regional electronic customs where provision will be concentrated; three are full functional customs, but for multimodal transportation «sea-land»; one is aviation; two are specialized: excise and energy; two — regional (Moscow regional and Kaliningrad)»[15].

The technological features of the work of the customs authorities, as well as the issues of their interaction with each other, are reflected in the scheme of business processes for the interaction of electronic customs, EDС, customs and customs posts of factual control developed by the Federal Customs Service of Russia during customs operations at all stages of the movement of goods, starting from the operations required for the import (export) of goods, before the control after the release of goods [22]. For these purposes, the Board of the Federal Customs Service of Russia decided to approve the business processes of organizing the interaction of electronic customs, EDC, customs and customs posts of factual control during customs operations [22].

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«Of course, at the stage of formation of electronic customs, it was necessary to develop a standard scheme of its infrastructure. In this regard, the FCS of Russia has done significant work on the development and review of all business processes of interaction between electronic customs and the customs of factual control. The leadership of the Russian customs initially set the task of introducing at the end of May 2018 a new model of business processes of interaction with customs authorities in order to ensure «seamless» work of customs authorities in case of failure to complete auto-release procedures, the need for inspection, control and adjustments» [15 ].

  1. Approaches of the Federal Customs Service to the Institute of Electronic Customs.

An analysis of the official materials of the FCS of Russia allows us to conclude that there is no separate document, strategy, or concept of electronic customs as an integrated institution. In official speeches of customs officials, electronic customs, as a rule, is considered as a specialized customs body and (or) in the context of the paradigm of application of information customs technologies in the implementation of the provisions of the EEU Customs code. At the same time, electronic customs is not positioned as an independent legal institution, an instrument, a complex legal or organizational-technical phenomenon. At the normative, scientific, discussion levels, there are no characteristics, signs, elements, indicators, the presence of which allows us to make an unambiguous conclusion that we are talking about electronic customs, as a complex institution. To date, there are no studies on the subject of how the understanding of electronic customs in Russia corresponds to and relates, for example, to the WCO program documents on digital, electronic, paperless customs and trade, the «single window» mechanism, and the EEU law on the same research subject.

In this vein, the presentation of high-level officials from Russian customs on the issues raised is of particular interest, since the analytical materials are framed by law enforcement practice. It should be noted that, in the opinion of the Russian Side, the EEU Customs Code has implemented the basic provisions related to the electronic customs institution.

So, the head of the Central Information and Technical Customs Administration Mr. Vladimir Skiba draws attention to the fact that «the novelties of the Customs Code of the Union, which cannot be implemented without changing the paradigm of application of information customs technologies, are the priority of electronic customs declaration; expanding the practice of using documents in electronic form; remote release of goods; automatic registration of declarations for goods; development of the institute of preliminary information; automatic release of goods; customs operations by information systems without the participation of officials» [15]. The same person states that «no one knows what the digital economy is». It is noted that the Russian side has its own interpretation of the concept of «digital economy». In his opinion, this is «rejection of paper, transition to information interaction, implementation of various computer technologies (for example, blockchain technologies)».

For reference, the program «Digital Economy of the Russian Federation» was approved by Order of the Government of the Russian Federation dated July 28, 2017 № 1632-p [24].

Among the main areas of improving information technology, the Federal Customs Service identifies the following:

  • «submission by individuals and participants of foreign economic activity of electronic documents and information in electronic form;
  • improving the technology of auto-registration and auto-release;
  • joining the general customs processes within the EEU;
  • development of marking systems for goods;
  • development of a product traceability system;
  • development of Electronic Declaration Centers;
  • improving the technology of preliminary reporting on all types of transport within the framework of the EEU legislation;
  • automation of control and supervision functions of the FCS of Russia» [15].

It is worth noting that the most comprehensive and detailed vision of electronic customs was presented by R.V. Davydov, First Deputy Head of the Federal Customs Service, at a press conference on December 19, 2017 on the topic «How the introduction of electronic customs will help Russia strengthen its position in the Doing Business ranking» [25]. Thus, the representative of the Federal Customs Service of Russia notes that from 2009 to 2017 the Federal Customs Service carried out a serious reform in the field of electronic declaration. For the specified period, the following legal institutions and the technologies corresponding to them have been introduced into the activities of the customs service, inter alia:

  • electronic declaration;
  • remote release of goods;
  • automation of procedures:
  • automatic registration of export declarations;
  • automatic registration of declarations upon import;
  • automatic release of goods upon export;
  • automatic release of goods upon import;
  • electronic transit;
  • preliminary information;
  • electronic payment management:
  • single personal account;
  • depositing in electronic form [25; timing 1:47].

At the level of the Government of Russia, it is summarized that with the entry into force of the EEU Customs Code [26], as well as the Federal Law on Customs Regulation in the Russian Federation [27], the Russian side switches to «electronic customs», contactless interaction with customs authorities. Attention is drawn to the fact that goods can be declared electronically, the release of goods in

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 most cases will become automatic, and the «single window» mechanism will extend to them [28].

According to Davydov R.V., the prototype of electronic customs are electronic declaration centers. E-Customs is an office located in the capital cities of federal districts that interacts electronically with customs posts of factual control and customs of factual control, i.e. with those places where the goods will be physically located [25; Duration 18:43]. At the same time, the customs service eliminates the need for personal appearance of an economic entity in the customs, respectively, time and financial expenses are reduced. According to the Russian customs service, electronic customs and electronic declaration centers should be located on publicly owned areas, which in turn entails the abolition of legal relations with entrepreneurs, and determines the vector of relations with the declarant exclusively in the digital environment.

In the materials of the FCS of Russia, the advantages of electronic customs are conditionally divided into two groups: advantages for customs and advantages for business. The first group includes the following:

Benefits for customs:

  1. improving the efficiency and effectiveness of customs control;
  2. ensuring the completeness and timeliness of the collection of customs payments;
  3. balancing the load on the inspectors;
  4. optimization of the structure, size and costs of maintaining customs authorities;
  5. centralization and unification of the risk management system;
  6. optimization of the conditions for the development of promising customs technologies;
  7. the efficiency of operation and maintenance of information and technical resources.

Benefits for business:

  1. promoting the growth of international trade of the Russian Federation;
  2. reducing the costs of participants of foreign economic activity by increasing the speed of customs operations;
  3. ensuring the uniformity and legitimacy of decisions;
  4. centralization of cash flow accounting for customs payers;
  5. transfer of the main burden of customs control to the stage after the release of goods for participants of foreign economic activity of a low level of risk;
  6. reduction of corruption risks in the activities of customs authorities;
  7. redistribution and optimization of the declaration array in accordance with the real economic needs of the regions of the Russian Federation [25; timing 22:39].

It should be noted that the practical realization of the benefits for the business community will contribute to the development of the investment climate and will make it possible to take a place in the Doing Business ranking in the group of the first 50 countries.

In light of the foregoing, we formulate conclusions.

  1. The idea of ​​creating an electronic customs institute in the Russian Federation dates back to 2004. This is a new philosophy associated with the intellectual processing of heterogeneous information, analytical systems, the development of information systems of customs authorities, legal institutes of preliminary informing and RMS.
  2. Today in Russia they are creating an institute of «electronic customs», not a «digital», which we identify with the institute of electronic customs declaration. This conclusion follows from the analysis of departmental acts of the FCS of Russia.
  3. An analysis of the official materials of the FCS of Russia allows us to conclude that there is no separate document, strategy, concept, program, model of electronic customs as a complex legal institution, management mechanism, or organizational mechanism. There are also no signs, characteristics that allow us to draw a dividing line between paperless, electronic, digital and smart customs. Moreover, in theoretical and practical aspects there is no unequivocal answer to the question of correlation of the «single window» mechanism and the created electronic customs.
  4. In the current conditions of customs regulation, the World Customs Organization has formed approaches to create the institution of «digital customs». WCO’s e-customs developments (approaches) precede the creation of a digital customs.
  5. The Eurasian Economic Commission, together with the EEU countries, is working to create a digital customs institution in the Union. In particular, a draft document «On the development of approaches to the formation of digital customs» is being developed.
  6. In the understanding of the Federal Customs Service, electronic customs is:
  • specialized customs body, the competence of which is limited exclusively to customs operations in electronic form [16]. (Note: in this case we are talking about regional electronic customs);
  • customs, ensuring the implementation of the tasks and functions of the FCS of Russia, including those related to customs operations when declaring goods in electronic form, in the region of its operation [21; subparagraph 139 of paragraph 6];
  • electronic customs manages the activities of customs posts that carry out the functions of electronic declaration (electronic declaration centers), and is the superior customs authority in relation to them [20; paragraph 7].
  • an office located in the capital cities of federal districts that interacts electronically with customs posts of factual control and customs of factual control, i.e. with those places where the goods will be physically located [25; Duration 18:43].
  1. The draft Strategy for the Development of the Customs Service of the Russian Federation until 2030 introduces a new conceptual framework and simultaneously uses the signs of «digital» and «electronic» for various legal, organizational, and technological phenomena.

 

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Digital:

digitalization of the activities of customs authorities, digital platforms and technologies, digitalization of the payment mechanism, information digital technologies, digital systems, digital financial assets, digitalization of documentation of operational investigative activities, digitalization of customs administration, digitalization of legal support for the activities of customs authorities of the Russian Federation, etc.

Electronic:

electronic documents, documents in electronic form, electronic document management, electronic customs check, electronic check and certification systems, electronic interaction of customs authorities, international electronic commerce, electronic accessibility, electronic customs transit, electronic services, electronic declaration.

The mythology is not known on the basis of which the listed phenomena are identified with the electronic and digital modes.

In this regard, an analysis of the draft Strategy 2030 is required with a view to its subsequent conjugation with the EEU law in the field of customs, the Union’s Customs Code directly, as well as ongoing work at the EEC to create a digital customs institution.

This will subsequently allow avoiding legal conflicts at the national and supranational levels, as well as building a single customs regulation in the EEU Member States.

 

OTHER PUBLICATIONS

REFERENCE LIST

  1. Mozer Sergei. Digital Customs. WCO Experience: monograph /S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2019. 266 pages. URL: http://customs-academy.net/?p=12388 (date of the request: 12/28/2019).
  2. Electronic customs: development prospects // Official information resource of the Federal Customs Service of Russia. URL: http://customs.ru/index.php?option=com_content&view=article&id=4553:Электронная%20таможня:%20перспективы%%20развития&catid=40:2011-01-24-15-02-45&Itemid=2055 (date of the request: 02/11/2019).
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  6. A comprehensive program for the development of the Federal Customs Service of Russia for the period until 2020. Appendix to the decision of the Collegium of the Federal Customs Service of Russia, dated May 25, 2017 // Information resource of the FCS of Russia. URL: http://www.customs.ru/index.php?option=com_content&view=article&id=25512 (date of the request: 02/13/2019).
  7. Order of the Federal Customs Service of Russia of the Ministry of Finance of the Russian Federation, dated December 18, 2017 № 2005 «On the decision of the Collegium of the Federal Customs Service of Russia, dated November 30, 2017 «On measures to improve information systems and resources of the Customs Authorities of the Russian Federation in order to ensure the implementation of the Comprehensive Program for the Development of the Federal Customs Service of Russia for the period until 2020» // Alta-soft. URL: https://www.alta.ru/tamdoc/17pr2005/ (date of the request: 02.16.2019).
  8. Targets for solving the tasks of the Comprehensive Program for the Development of the Federal Customs Service of Russia for the period until 2020. Appendix № 1 to the Comprehensive Program for the Development of the Federal Customs Service of Russia for the Period Until 2020 // Information resource of the Federal Customs Service of Russia. URL: http://www.customs.ru/index.php?option=com_content&view=article&id=25512 (date of the request: 02/14/2019).
  9. Electronic Customs: the Federal Customs Service of Russia relieves participants of foreign economic activity from papers // Information resource of the Federal Customs Service of Russia, December 16, 2015. URL: http://www.customs.ru/index.php?option=com_content&view=article&id=22308:2015-12-16-10-36-42&catid=40:2011-01-24-15-02-45&Itemid=2055 (date of the request: 02.16.2019).
  10. A meeting of the Board of the Federal Customs Service of Russia was held in Moscow // Information resource of the Federal Customs Service of Russia, May 9, 2018 URL: http://customs.ru/index.php?option=com_content&view=article&id=26567:2018-05-29-12-19-54&catid=40:2011-01-24-15-02-45 (date of the request: 02/12/2019).
  11. Federal Customs Service of Russia summed up the first results of electronic customs // Information resource Federal Customs Service of Russia, November 13, 2018. URL: http://customs.ru/index.php?option=com_content&view=article&id=26993:2018-11-13-11-27-34&catid=40:2011-01-24-15-02-45 (date of the request: 02/12/2019).
  12. Salnikova A.V. Electronic declaration centers as the main element of customs // Bulletin of the Siberian Institute of Business and Information Technology. — 2018 .- № 3 (27). URL: https://elibrary.ru/item.asp?id=36005021 (date of the request: 02/14/2019).
  13. Draft Order of the Federal Customs Service «On approval of the general regulations on customs (electronic customs)». Dates of public discussion: 04/27/2018 — 05/11/2018 // Information legal portal of the Garant. URL: https://www.garant.ru/products/ipo/prime/doc/56651523/ (date of the request: 02/14/2019).
  14. Draft Order of the Federal Customs Service on the approval of the general regulations on the customs post (electronic declaration center). Dates of public discussion: 04/27/2018 — 05/11/2018 // Information legal portal Garant. URL: https://www.garant.ru/products/ipo/prime/doc/56651527/ (accessed: 02/14/2019).
  15. Skiba V. Yu. Changing the paradigm of application of information customs technologies in the context of implementing the provisions of the Customs Code of the EEU: Transcript of speech at the conference «Customs for Business. Life according to the new EEU Customs Code» // Association for the Promotion of Foreign Economic Activity, May 23, 2018. URL: http://np-srv.ru/news/izmenenie-paradigmy-primeneniya-informacionnych-tamogennych-technologiy-v-usloviyach-realizacii-pologeniy-tk-eaes-.html (date of the request: 02.16.2019).
  16. Letter of the Federal Customs Service of Russia, dated December 25, 2017 № 01-11 / 73654 «Clarifications on the organization of activities of regional electronic customs and actual control customs» // Alta-soft. URL: https://www.alta.ru/tamdoc/17p73654/ (date of the request: 02.15.2019).
  17. Order of the Federal Customs Service of Russia, dated April 22, 2011 № 845 «Procedure for the use of ED-2 for remote declaring the goods, incl. in places close to the border»// Alta-soft. URL: https://www.alta.ru/tamdoc/11pr0845/ (date of the request: 02/15/2019).
  18. Order of the Federal Customs Service of May 31, 2018 № 833 «On approval of the General Regulation on Customs» // Information legal portal of the Garant. URL: https://www.garant.ru/products/ipo/prime/doc/71963806/ (accessed: 02/18/2019).
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  20. General Regulation on Customs. Approved by Order of the Federal Customs Service of Russia № 833, dated May 31, 2018 «On Approval of the General Regulation on Customs». Information legal portal Garant. URL: https://www.garant.ru/products/ipo/prime/doc/71963806/ (date of the request: 02/18/2019).
  21. Order of the Federal Customs Service of Russia № 832 of May 31, 2018 «On approval of the General Regulation on Regional Customs Administration». Garant. URL: https://www.garant.ru/products/ipo/prime/doc/71963780/ (date of the request: 02.16.2019).
  22. Order of the Federal Customs Service of Russia of the Ministry of Finance of the Russian Federation of June 26, 2018 № 988 «On the decision of the Collegium of the Federal Customs Service of Russia of May 29, 2018 «On the creation of a unified network of electronic customs and electronic declaration centers. Problems and solutions» // Alta-soft. URL: https://www.alta.ru/tamdoc/18pr0988/ (date of the request: 02.16.2019).
  23. Stepin M. Electronic declaration of goods: how centers of e-declaring work in practice // CustomsForum.ru, December 7, 2018 URL: https://customsforum.ru/news/opinion/elektronnoe-deklarirovanie-tovarov-kak-na-praktike-rabotayut-tsedy-550274.html (date of the request: 02.16.2019).
  24. The program «Digital Economy of the Russian Federation». Approved by Order of the Government of the Russian Federation of July 28, 2017 № 1632-р. URL: http://static.government.ru/media/files/9gFM4FHj4PsB79I5v7yLVuPgu4bvR7M0.pdf (date of the request: 02.16.2019).
  25. Davydov R.V. How the introduction of electronic customs will help Russia to strengthen its position in the Doing Business ranking: press conference of the First Deputy Head of the Federal Customs Service of Russia, Vice-Chairman of the Council of the World Customs Organization // MIA «Russia Today», December 19, 2017. URL: http://customs.ru/index.php?option=com_content&view=article&id=26081:—————l———-doing-businessr——-l-r-19—2017-&catid=26:2011-01-24-14-45-21&Itemid=1830&Itemid=1851 (date of the request: 02/12/2019).
  26. The Customs Code of the Eurasian Economic Union. Appendix 1 to the Treaty on the Customs Code of the Eurasian Economic Union. Legal portal of the Eurasian Economic Union. URL: http://docs.eaeunion.org/docs/ru-ru/01413569/itia_12042017 (date of the request: 02/13/2019).
  27. Federal Law of August 3, 2018 № 289-ФЗ «On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation» (entered into force on September 4, 2018) // Consultant Plus. URL: http://www.consultant.ru/document/cons_doc_LAW_304093/ (date of the request: February 12, 2019).
  28. From speech of the Prime Minister D.A. Medvedev. See Vladimir Kuzmin «Light in a single window. At its last meeting in its current composition the Cabinet of Ministers discussed customs regulation»// Rossiyskaya Gazeta — Federal Issue № 91 (7554), April 26, 2018 URL: https://rg.ru/2018/04/26/medvedev-anonsiroval-perehod-rf-k-elektronnoj-tamozhne.html (date of the request: 02/12/2019).

[1] See, for example, Kiseleva N.V. The experience of implementing the project «Electronic Customs» by Customs services of foreign countries // Academic Bulletin of the Rostov branch of the Russian Customs Academy. — 2014. — № 1 (16). – P. 5-10. URL: https://elibrary.ru/item.asp?id=23829012 (date of access: 02.15.2019); Mazheyko E.I. Experience and practical significance of the implementation of the project «Electronic Customs» in the European Union // New Science: Problems and Prospects: Materials of the International (correspondence) scientific-practical conference. Scientific (non-periodic) electronic publication. Edited by A.I. Vostretsova. Publisher: Scientific-Publishing Center «World of Science». — Neftekamsk, 2016. URL: https://elibrary.ru/item.asp?id=28009263 (date of access: 02.15.2019); Smirnova E.A. Evaluation of the effectiveness of electronic customs // Bulletin of the Astrakhan State Technical University. Series: economics. — 2013. — № 1. — P. 132-137. URL: https://elibrary.ru/item.asp?id=19081588 (date of access: 02/15/2019); Bashly P.N. On the formation of the personnel potential of the digital economy and electronic customs // Collection of materials based on the results of the V All-Russian scientific and practical conference «Features of state regulation of foreign economic activity in modern conditions», Rostov branch of the Russian Customs Academy, November 15-16, 2018. — P.12-19. URL: http://ogr.donrta.ru/images/stories/files/conf_november_2018.pdf (date of access: 02.15.2019); Do Zui Nyat, Nguyen Quang Thuong. Information support of the processes of electronic customs and vehicle monitoring of ASEAN countries using RFID technologies // Internet Journal of Science of Science. — 2015. — Volume 7. —  4 (29). — P. 1-14. URL: https://elibrary.ru/item.asp?id=24312453 (date of access: 02.15.2019).

[2] See, for example, Kopteva L.A., Borisova E.M., Vorona A.A. The advantages of creating centers for electronic declaration and prospects for their development // Russian Finance in the context of globalization. Materials of the III International Scientific and Practical Conference dedicated to the Day of the Financier — 2018, Voronezh, September 25, 2018 URL: https://elibrary.ru/item.asp?id=36280131 (date of access: 02.15.2019 ); Podoprikhin A.A., Starykh S.A. Analysis of the electronic declaration system in the interaction of RCM, REC and CED and areas of improvement // Actual problems of the development of socio-economic systems: theory and practice. Materials of the international scientific-practical conference. Repl. Ed. E.A. Bolycheva. 2018. — Ed. Southwestern State University: Kursk, 2018. URL: https://elibrary.ru/item.asp?id=35360812 (date of access: 02.15.2019); Salnikova A.V. Electronic Declaration Centers as the basis of electronic customs // Bulletin of the Siberian Institute of Business and Information Technology. — 2018 .- 3 (27). — P. 49-53. URL: https://elibrary.ru/item.asp?id=36005021 (date of access: 02.15.2019).

[3] See, for example, Ignatiev G.V., Alekhina O.V. Prospects and risks of digital technologies in customs // Economic security and quality. — 2018. — № 1 (30). — P. 41-48. URL: https://elibrary.ru/item.asp?id=32759175 (date of access: 02.15.2019).

[4] See Zhaborovsky A.S. On some issues of reforming the system of customs authorities at the present stage of development of the FCS of Russia // Academic Bulletin of the Rostov branch of the Russian Customs Academy. — 2018. — № 1 (30). — P. 11-18. URL: https://elibrary.ru/item.asp?id=32732918 (date of access: 02.15.2019).

[5] — Monitoring compliance with the conditions for placing goods under customs procedures, with the exception of the customs transit procedure;

— analysis of the results of the use of technical means of customs control in the implementation of customs control;

— control of the timeliness of the payer of customs duties and taxes, the obligation to pay customs duties, anti-dumping, special, countervailing duties and interest calculated in relation to goods whose release and subsequent customs control is carried out by the EDC;

— adoption and annulment of decisions on the provision of payers of import customs duties, deferred taxes of import customs duties, taxes (on the refusal to grant deferrals or installments of payment of import customs duties, taxes);

— operational monitoring of customs operations, the results of customs control and other types of state control, the implementation of which is entrusted to the customs authorities, with the exception of customs control in the form of customs inspection to assess risks, determine measures to minimize risks and the procedure for their application, including in order to identify and prevent cases of violation of acts constituting the law of the Eurasian Economic Union, and the legislation of the Russian Federation;

— possession, use and disposal, within the limits established by the legislation of the Russian Federation, federal property fixed on the right of operational management of electronic customs, in accordance with the goals of its activities, the purpose of the property;

— maintaining customs statistics of foreign trade of the Russian Federation and special customs statistics in accordance with the established procedure;

— ensuring the collection and processing of information on customs statistics of foreign trade of the Russian Federation based on the use of modern information technologies;

— the preparation of analytical materials on the export and import of goods based on the data of customs statistics of foreign trade of the Russian Federation for the subjects of the Russian Federation located in the region of electronic customs activity, on the development tendency of foreign trade of the constituent entities of the Russian Federation in the region of electronic customs activity;

— monitoring the completeness and reliability of the information contained in the electronic customs databases used in compiling customs statistics on foreign trade of the Russian Federation;

— the organization and conduct of work on the storage, control and accounting of goods and vehicles that are physical evidence in criminal cases and cases of administrative offenses, goods and vehicles turned into federal property in accordance with the procedure established by the legislation of the Russian Federation [19; subparagraphs 1-11 of Paragraph 9 of Section II].

[6] Stage I (2018): the creation of electronic customs in the Volga, Ural, North Caucasus customs departments, as well as the concentration of the declaration array of the Vladivostok, Moscow regional and Kaliningrad regional customs in the EDC of the corresponding customs.

Stage II (2019): the creation of electronic customs at the Siberian Customs Administration, Aviation Electronic Customs, Central Excise, Central Energy, Novorossiysk Customs and concentration of goods declaration at the Baltic Central Customs Office.

Stage III (2020): the creation of electronic customs in the Central, Far Eastern, North-Western and Southern Customs Offices [22].

 

Russian Customs Academy:SCIENCE

01/03/2020