ON THE DEVELOPMENT OF APPROACHES FOR THE FORMATION OF DIGITAL CUSTOMS IN THE EURASIAN ECONOMIC UNION

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

e-mail: moser@teloneum.net

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Published: Customs regulation. Customs control. — № 10 (October). — 2020. — pages 5-25. © S.V. Mozer, D.K. Sekerbayeva, 2020 (View original)

Dinara Sekerbayeva

Sekerbayeva Dinara

Head of Division of Advanced Customs Technologies, Department of Customs Legislation of the Eurasian Economic Commission

 

When using the article referance is required

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

Introduction

To date, the Eurasian Economic Commission (hereinafter referred to as the EEC, the Commission) continues to work on the creation of the institution of digital customs in the Member States of the Eurasian Economic Union (hereinafter referred to as the EEU, the Union). The analyzed institution is positioned as a subsystem of

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the single window mechanism, and this is obvious to us. Now, one can single out problematic issues that are associated with the conceptual apparatus, the digital customs model, the upcoming modernization of the Union’s law for the digital customs, as well as the determination of the place of the digital customs institute in customs law. Experts of the Commission and the customs administrations of the Union countries, step by step, create a draft «Concept for the formation of digital customs in the Member States of the Eurasian Economic Union». With the development of this concept, the countries of the Union and the academic community will gain a clear understanding of digital customs as a complex legal phenomenon.

It should be noted that the instruments and tools of the World Customs Organization (hereinafter — the WCO) do not give an unambiguous answer, what should be understood as a digital customs, its characteristics (organizational, legal, technical), competencies, as well as the necessary tools for its formation and development. There is no answer about the breakthrough (revolutionary) information and communication technologies of the WCO for digital customs in a practical way. In addition, the international customs community has not developed a system of signs, criteria for customs — paperless, electronic, digital and smart. This issue is not covered in scientific works.

In the previous research material, we revealed certain aspects of the functioning of the Working Group on the Implementation of the Action Plan of the Main Directions of the Development of the «Single Window» Mechanism in the Foreign Economic Activity Regulation System.[1]

Within the framework of this publication, we will analyze the activities of the Thematic block «Electronic Customs», consider the organizational and legal features of its functioning. We will separately dwell on the work of the Expert Group on the Preparation of a Draft Concept for the Formation of Digital Customs in the Member States of the Eurasian Economic Union.

  1. Analysis of meetings of the Thematic block «Electronic Customs»

First of all, we note that the Thematic blocks is a structural element of the Working group on the Implementation of the Action plan for the Implementation of the Main Directions of the Development of the «Single Window» Mechanism in the System of Regulation of Foreign Economic Activity, the composition of which was first determined by the Order of the Board of the Commission dated December 22, 2015 № 162.[2] Let us add that later the composition of the same group was revised

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and approved by the Order of the EEC Board dated March 21, 2017 № 26[3] (The document has lost its validity due to the issuance of the Order of the Eurasian Economic Commission Board dated June 26, 2018 № 114 «On the Composition of the Working Group for the Implementation of the Action Plan for the Implementation of the Basic Directions of Development of the Mechanism of «Single Window» in the System of Regulation of Foreign Economic Activity»).[4] This group includes representatives of government agencies, the business community of the Member States and interested departments of the Commission. Each thematic block considers the development of a single window mechanism in the relevant area of foreign economic activity. The Thematic block «e-customs» deals with issues related to the development of a «single window» mechanism in the field of customs regulation and customs administration. The Thematic block «electronic customs» carries out its activities in accordance with the list of works given in the Regulation.[5]

Based on the tasks facing the Working Group, the Thematic block, within its competence, provides:

— implementation of the activities of the Strategic plan and annual detailed plans;

— analysis of the organizational, legal, technological and technical basis in the field of customs regulation;

— optimization (reengineering) of business processes, harmonization and unification of data (information);

— conducting consultations, round tables in order to determine the directions for improving electronic customs;

— development of relevant recommendations, development of standard

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solutions for the development of electronic customs in the «single window» mechanism, including those providing for:

  • transition to a full electronic document flow of customs authorities with participants in foreign economic activity;
  • implementation of electronic declaration, interdepartmental electronic interaction within the framework of customs operations and customs control;
  • introduction of integrated border management;
  • development of post-release customs control programs.[6]

In 2016, the participants of the Thematic block «Electronic Customs» were presented with a formalized list of works[7] of this working body of the Working Group, which is responsible for the issue of electronic (digital) customs. Let’s open its main activities.

List of works for the Thematic block «Electronic Customs».Establishing the conformity between government agencies, organizations of the Member States, providing government services and services in the field of customs regulation.

Data collection:

a) on business processes arising from the interaction of participants in foreign economic activity and customs authorities of the Member States of the Eurasian Economic Union (hereinafter, respectively, — customs authorities, Member states, the Union);

b) on documents and information;

c) on international treaties and acts constituting the law of the Union, normative legal acts of the Member States in the field of customs regulation;

d) on the state programs of the Member States to improve customs regulation.[8]

Analysis:

a) business processes arising from the interaction of participants in foreign economic activity and customs authorities;

b) documents and information (for redundancy and duplication of documents and information during customs operations and customs control);

c) international treaties and acts constituting the law of the Union, normative legal acts of the Member States regulating the procedure for performing customs operations and exercising customs control;

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d) state programs of the Member States to improve customs regulation;

e) the level of development of electronic declaring in the Member States.

Analyzing the problems of interdepartmental information interaction of state regulatory bodies, organizations of the Member States, arising during customs operations and customs control (including during customs control after the release of goods) and joint control at checkpoints.

Conducting consultations, round tables in order to determine the directions for improving electronic declaring, agreeing on approaches to the development of electronic declaring in the Member States.

Development of recommendations for optimization (taking into account the relevant international standards):

a) integrated management of the customs border of the Union;

b) interdepartmental information interaction of state regulatory bodies, organizations of the Member States;

c) electronic declaring in the Member States, the procedure for performing customs operations and customs control (including conducting customs checks after the release of goods).

Development of technologies for automatic registration of customs declarations and automatic release of goods.

Preparation of proposals for amending international treaties and acts that constitute the law of the Union, and normative legal acts of the Member States.

Monitoring and control of the implementation of the Action Plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity, approved by the Decision of the Supreme Eurasian Economic Council dated May 8, 2015 № 19 (hereinafter — the Action plan), within the competence of the relevant block of the Working group.[9]

Thus, at the time of the creation of the Thematic block «electronic customs», its activities were associated, first of all, with the creation of a «single window» mechanism in the Member States of the Union, as well as the formation of a fundamental, conceptual theoretical and legal basis for the creation of an electronic (digital) customs.

  1. Procedural aspects of the work of the Thematic block «electronic customs»

To date, meetings of the Thematic block «electronic customs» of the Working Group are convened by the decision of the head of the Thematic block at least once a quarter. The head of the block is the Deputy Director of the Department of Customs Legislation of the EEC. The composition of the participants in each meeting of the Thematic block is determined by the agenda. Organizational, informational and logistical support for the preparation and conduct of the Thematic block is provided by the same Department.

Classically, the meeting of the Thematic block «electronic customs» is preceded by the approval of the agenda, and the results of the meetings are recorded in minutes and signed by the head of the Thematic block. It should be added that the members of the Working Group can submit a special opinion to the Commission, which is attached to the protocol and brought to the attention of the participants in the meeting of this Thematic block «electronic customs». The originals of the protocols are kept in the Department of Customs Legislation of the EEC.

As part of the functioning of the Working Group, there is often a need to consider related issues that are within the competence of various Thematic blocks. In this case, joint meetings of Thematic blocks on related issues (to resolve issues affecting the competence of several Thematic blocks) can be held at the initiative of the head of the Thematic block in agreement with the heads of other Thematic blocks. The composition of the participants, as above, is determined by the agenda of the meeting. The procedural rules established that in case of disagreements, the settlement of which is not possible at the level of Thematic blocks, the issue is submitted for consideration to the Coordination council.

An important role in organizing the work of the Thematic block «electronic customs» is assigned to the executive secretary. Today his functions are performed by one of the employees of the Division of Advanced Customs Technologies. The functional responsibilities of the secretary include organizing meetings, including videoconferences, as part of the Thematic block; sending the agenda of the meeting

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and materials to it to authorized persons of the Member States of the Union and the Commission; organization, if necessary, of a preliminary discussion, collection of proposals and comments; preparation of minutes of meetings of the Thematic block «electronic customs», etc.[10]

As of the beginning of 2020, the experts of the groups held 8 meetings of the Thematic block «electronic customs». An analysis of the work of the Thematic block shows that the issues of e-customs was considered as the Action Plan was being implemented. So, at the first meeting of the Thematic block, which took place on February 12, 2016, the organizational issues of the Thematic block were considered, and the draft Detailed Plan for 2016 was discussed. The speakers brought to the meeting participants information about the adopted acts of the Commission regulating the activities of the thematic block «Electronic Customs» within the organizational mechanism ensuring the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism, highlighted issues on the composition of the Thematic block, its tasks. Proposals were also presented on the appointment of the secretary of the Thematic block, the frequency of meetings in face-to-face format and the format of videoconferences.[11] At the initial stage of the functioning of the Thematic block, experts noted the relevance of considering the concept of «electronic customs» in the formation of a glossary of terms used in the direction of the block «electronic customs», proposals were made to consider the practice of developing electronic customs in the European Union.[12] We need to add that as the priority areas of work in the Thematic block in 2017-2018 among others elements of e-customs were proposed: “electronic declaring” and “integrated border management”.[13]

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The issues of «digital» customs was first discussed at the meeting of the Thematic block «electronic customs» on March 27, 2017. At this meeting, experts discussed the question of developing a strategy for the development of electronic (digital) customs as an element of the «single window» mechanism. Here, experts drew attention to the fact that the World Customs Organization declared 2016 the year of digital customs, although earlier in the WCO documents the term “electronic customs” was more often used. The position was expressed that the tools for the implementation of digital customs are the processing of big data (Big Data), telematics, cloud technologies, the Internet of things, mobile technologies, etc. Following the discussion, the participants of the event took note of the information on approaches to the definition of the terms «paperless customs», “Electronic customs”, “digital customs”, as well as trends in the use of modern technologies in the customs sphere. In conclusion, it was decided to continue work on the study of the qualifying characteristics of the definition of the terms «paperless customs», «electronic customs», «digital customs».[14]

As part of the study, we recall that at the meeting of the Eurasian Intergovernmental Council, held in Bishkek on March 7, 2017, key areas of the EEU’s activities in 2017 were discussed, among which the greatest attention was paid to the digital agenda. Under the leadership of the Chairman of the EEC Board, a Working group was created to prepare the Main Directions for the Implementation of the EEU Digital Agenda until 2025. In turn, at the level of the World Customs Organization, the relevance of the formation of a digital agenda in the areas of international trade and customs regulation is confirmed by the fact that 2016 was declared as the year of Digital Customs. In 2017, the WCO proposed the slogan “Data Analysis for Effective Border Management” to develop the digital customs theme.[15]

At the fifth meeting of the Thematic block «electronic customs» on June 29, 2017, the chairperson emphasized the need to create a generally accepted definition

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of the concept of «digital customs», designation of its role and differences from the concept of «electronic customs». Here, experts noted the need to develop a concept for the development of electronic digital customs as a tool for implementing the reference model of a «single window» in the field of customs regulation, the importance of continuing work on filling a glossary of terms, as well as the feasibility of defining a pilot zone within the framework of the implementation of national mechanisms for a «single window».[16]

The same issue was touched upon at the next meeting of experts organized by the Division of Advanced Customs Technologies on April 20, 2018. In particular, the head of the Thematic block «electronic customs» drew attention to the fact that currently, in order to implement the provisions of the EEU Customs Code, a lot of work is underway to prepare relevant acts on national and supranational levels. This work is also aimed at consolidating the order, forms and structures for ensuring electronic interaction, which in turn contributes to the development of electronic customs, as one of the elements of the single window mechanism in the Member States of the Union. At the Commission level, work is carried out at the sites of the respective advisory committees. At the same time, it is necessary to take into account the best practices of the Union Member States, the practice of foreign states, international recommendations and standards, as well as current trends affecting the future of digital customs. In this regard, a large number of questions arise that require discussion and study. Therefore, the Thematic block «electronic customs» is presented as a platform for discussion and development of initiatives in the customs sphere aimed at the use of modern technologies and the introduction of a «single window» mechanism. The chairperson proposed to direct the efforts of the Thematic block in 2018 to develop approaches to the formation of electronic / digital customs, as an integral element of the national single window mechanism.[17]

The conclusion about the difference in approaches to understanding electronic (digital) customs follows from the discussions held at the seventh meeting of the Thematic block «electronic customs». Thus, a representative of the Federal Customs Service of Russia expressed the opinion that the EEU Customs Code contains

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absolutely everything to implement electronic customs: declaring in electronic form, performing customs operations by information systems without the participation of officials, there is a common EEU Data model. According to the customs specialist, the work of the «electronic customs» block should be focused on resolving those issues that were laid down in the regulatory field, but were not implemented in practice. This is the interaction of customs authorities with other regulatory authorities, the transition to the registration and use of electronic documents, the implementation of common processes. In his opinion, it is practically difficult to come up with something new.

In our opinion, the thesis expressed is controversial: in the absence at the regulatory, conceptual, scientific levels of understanding the electronic customs as a whole, as a comprehensive legal instrument, it is premature to talk about the implementation of its main elements in the basic normative act — the Customs Code of the EEU. We should recall that today the concept of “electronic” (“digital”) customs is not introduced in the EEU law. On the other hand, the position on electronic customs voiced by the Russian side for this case identifies it with such elements as (1) declaring in electronic form, (2) the performance of customs operations by information systems without the participation of officials and (3) Data model. It should be emphasized that today, in the understanding of the Federal Customs Service of Russia, “electronic customs” is a structural unit of the customs authorities, the activities of which are determined by the relevant competence and use of information systems and resources of the customs authorities. We need to recall that the analysis of the institution of electronic customs in the context of the legal acts of the Federal Customs Service of Russia is presented in a separate publication.[18]

The eighth meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity, which took place in Moscow on November 1, 2018, is a landmark for the development of the concept of (electronic) digital customs. One of the issues on the agenda of the meeting was the development of approaches to the formation of electronic (digital) customs. As part of the meeting, it was noted that the activities of the Thematic block in the second half of the year are carried out in accordance with the Detailed plan for 2018, the Plan of the Working group for the second half of 2018. One of the main activities of the e-customs block is the development of approaches to the formation of electronic

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(digital) customs as an integral element of the national single window mechanism. At the meeting attention was paid to the ongoing work of the EEC customs block to study international practices and recommendations in the field of customs administration. During the meeting plans were announced to prepare a review of the experience of foreign countries in the transition to digital customs and a review of the use of Big data analysis technology in customs authorities (based on the materials of the WCO). The expert community was presented a report on the formation of electronic (digital) customs, which sets out the position on the transformation (transition) from “electronic” customs to “digital”, the WCO experience in forming the concept of “digital customs” and the maturity model of “digital customs”,[19] and also information on approaches to the development of the draft document and the formation of a list of key questions, the answers to which should be reflected in the future draft document on «digital customs».[20]

During the discussion of the voiced approaches to electronic (digital) customs, representatives of the Federal Customs Service noted the great benefit of the work done for the states of the Union. In this vein, attention was drawn to the fact that when developing the draft EEU Customs Code, the WCO instruments and tools were studied in detail. Therefore, the Union’s Customs Code contains provisions that allow the implementation of information customs technologies in full, which in turn will allow digitizing business processes in the customs sphere.[21]

According to the Federal Customs Service, the document on digital customs at the Union level will be relevant for both customs authorities and the business community. Along with this, it was noted that business and other regulatory bodies with which the customs authorities interact will also have to work on the digitalization of business processes. The Federal Customs Service of Russia emphasized that the draft document being created should be laconic and approximately within the framework of the one developed by the World Customs Organization.

During the meeting the experts from the Russian business community noted

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the need to develop common approaches to the formation of digital customs. A point of view was expressed, according to which the document under development emphasized the close relationship of digital customs with the single window mechanism. According to the same persons, it is not enough to digitize business processes only in the customs authorities, it is necessary to carry out systematic work on the transition to a legally significant data exchange with other regulatory authorities and to switch to paperless shipping documents (active participation on the part of the business). The legal relevance of documents and data must be related to traceability so that it is possible to establish exactly what data has been transferred from one participant in the supply chain to another participant. It was proposed to supplement the Digital Customs Maturity Model with performance indicators (KPI) for business (feedback from the implementation of activities).[22]

During the 8th meeting members of the Thematic block «electronic customs» discussed organizational issues and further steps to develop approaches to the formation of electronic (digital) customs. The Department of Customs Legislation of the Commission was invited to consider the issue of creating a mini-group for operational interaction of experts on the development of an initial draft document «On the development of approaches to the formation of a digital customs». It was also suggested that during the next videoconferences, one by one, the work of the Member States on the transition to digital customs was presented. The above proposals were supported by the members of the Thematic block.[23]

A number of decisions of the Thematic block became an important result of the meeting on November 1, 2018. Among them:

(1) to the members of the Thematic block «electronic customs» to send to the secretary of the Thematic block proposals on the structure and content of the draft document «On the development of approaches to the formation of a digital customs»;

(2) to ask the members of the Thematic block from the authorized bodies of the Member States of the Union to prepare and present, during subsequent videoconferences, presentations on the experience and directions of the formation of digital customs in their countries;

(3) to ask the authorized bodies to identify two candidates (including from business) from among the members of the Thematic block for operational interaction

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and participation in the preparation of the initial draft document «On the development of approaches to the formation of digital customs.»[24]

  1. About the draft document defining conceptual approaches to the formation of digital customs

The Member States of the Eurasian Economic Union have adopted a number of strategic documents aimed at creating conditions for the development of the digital economy. Thus, the Republic of Armenia has developed an Agenda for Digital Transformation of Armenia until 2030.[25] The Republic of Belarus adopted the Decree of the President of the Republic of Belarus dated December 21, 2017 № 8 «On the development of the digital economy».[26] In turn, in the Republic of Kazakhstan by the Decree of the Government of the Republic of Kazakhstan dated December 12, 2017 № 827, the state program «Digital Kazakhstan»[27] was approved, and in the Kyrgyz Republic the program of digital transformation «Taza Koom»[28] was launched. Finally, by the Order of the Government of the Russian Federation dated July 28, 2017 № 1632-r, the program “Digital Economy of the Russian Federation”[29] was approved.

The Eurasian Economic Commission, together with the EEU Member States, has also developed and adopted legal acts on the digital agenda.[30] For example, this

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group of acts of the Union can include the Decision of the Supreme Eurasian Economic Council dated October 11, 2017 № 12 «On the main directions for the implementation of the digital agenda of the Eurasian Economic Union until 2025»;[31] Decision of the Eurasian Intergovernmental Council dated October 25, 2017 «On the procedure for developing initiatives within the framework of the digital agenda of the Eurasian Economic Union.»[32] The essence of these legal decisions lies in the fact that all areas of activity, where the interaction of economic entities (manufacturers, suppliers and consumers of goods, works and services) is carried out, move to the plane of the digital environment (digital platforms, digital technologies, regulatory regulation, digital infrastructure). It should be added that the implementation of national and supranational digital programs is carried out in all spheres of the economy, affecting both public administration and foreign economic activity. Considering that the main information (data) on the implementation of foreign economic activity is concentrated in the customs authorities, the issue of digital transformation of the activities of customs authorities is relevant.[33]

The customs authorities of the EEU Member States have always paid special attention to the development and use of information technologies in their field of activity, which is enshrined in the relevant development programs of the customs authorities. For example, the State Customs Committee of the Republic of Belarus has determined the Main Directions for the Development of the Customs Service of the Republic of Belarus for 2016–2020 and for the forecast period until 2025.[34] By the decision of the Board of the Federal Customs Service dated May 25, 2017, a comprehensive program for the development of the Federal Customs Service of

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Russia for the period up to 2020[35] was adopted. The Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan by Order № 33 dated January 30, 2013 approved the Development strategy of the customs service of the Republic of Kazakhstan until 2020.[36]

In the context of the study of the development of electronic (digital) customs, let us note that the current programs for the development of the customs authorities of the Member States of our Union until 2020 were adopted at an earlier period than the national programs for the transition to the digital economy. In this regard, the above programs do not contain clear provisions related to the digital transformation of the activities of customs authorities into the development of the adopted digital national programs.[37] Also, as of the current moment, the customs authorities of the Member States have not considered the issue of the feasibility of forming initiatives on issues related to the use of digital technologies in the field of customs administration, or in organizing interaction with other digital projects (for example, a single window mechanism, information systems transport hubs, etc.), as part of the implementation of the digital agenda of the Union.

  1. Expert group on the preparation of a draft concept for the formation of digital customs in the Member States of the Eurasian Economic Union «

So, within the framework of the meeting of the Thematic block «Electronic Customs», an Expert Group was created to prepare a draft concept for the formation of digital customs in the Member States of the Eurasian Economic Union (hereinafter — the Expert Group). We should recall that this was done as part of the decision of the meeting of the Thematic block on November 1, 2018. By August 2020, 9 meetings of the Expert Group were held. Its main task is to formulate a draft concept for the formation of digital customs in the Member States of the Eurasian Economic Union. (hereinafter referred to as the Draft Document).

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Today, the structure of the Draft Document consists of the following sections: introduction, definitions, general provisions, the main directions of the formation of a digital customs. Along with this, experts from the Commission and the EEU Member States offer options for defining the concept of “digital customs”.

It is obvious to us that digital customs is not only a new way, a model, it is a new philosophy of organizing customs administration, customs, which is characterized by such features as the transition to work with data, the introduction of end-to-end processes and modern digital technologies.

The development of this institution implies a revision and a radical change in the strategy of customs administration in order to apply an integrated approach to the use of information and communication technologies and services in real time.

Digital customs means using digital systems to ensure collection of customs payments, organize a secure supply chain for goods, and protect cross-border trade from customs violations. We need to jointly form a comprehensive digital palette in the field of customs, which is based on the law of the Union, international instruments, best practices, organizational, legal, technological solutions in the Member States of the Union.

The creation of the Digital Customs Concept is predetermined by the need to create a modern, transparent, clear, efficient, fast and simplified digital customs environment aimed at improving customs administration through digital transformations in the organization of customs management; creation of optimal conditions for the development of foreign economic activity; ensuring freedom of movement of goods and services in the digital space; development and integration within the Union of digital assets for customs purposes.

Obviously, along with the Concept, a digital customs model will be created, which in one coordinate system formalizes the key set of characteristics of such a customs and shows the prospects for digitalization of customs administration.

It is worth noting that a comprehensive study of the digital customs institute at the World Customs Organization was carried out in the Department of Customs Legislation of the EEC in 2019.[38] All materials on this topic are in the public domain and allow experts, as well as the scientific and expert community of the Parties, to form their position based on international experience.[39]

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The work of the Expert Group will continue. As for carrying out similar work at the WCO level, we believe that it will be necessary to develop a special questionnaire by analogy with the Methodology for assessing the state of development of national Single Window mechanisms.[40]

 

CONCLUSIONS

  1. Creation of the institute of digital customs in the EEU Member States is a topical issue for experts of the customs block of the Eurasian Economic Commission and customs administrations of the Union Member States.
  2. The issue of forming a digital customs is considered within the framework of the Thematic block «electronic customs». This Thematic block is a structural element of the Working Group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity. The experts of this block are engaged in the construction of a “single window” mechanism in the EEU Member States, as well as the formation of a fundamental, conceptual theoretical and legal basis for the creation of an electronic (digital) customs.
  3. Topical issues of «digital» customs were first discussed at the meeting of the Thematic block «electronic customs» on March 27, 2017. At this meeting, experts discussed the issue of developing a strategy for the development of electronic (digital) customs, as an element of the «single window» mechanism.
  4. Initially, the concept of development of electronic (digital) customs was considered as a tool for the implementation of the reference model of a “single window” in the field of customs regulation. It is believed that the concept of the formation of a digital customs at the Union level is relevant both for the customs authorities and for the business community.
  5. An important step towards the formation of the institution of digital customs in the EEU Member States was the creation in 2019 of an Expert Group for the preparation of a draft document «On the development of approaches to the formation of a digital customs». In fact, we are talking about the preparation of a concept, conceptual approaches to digital customs, which are noted above.

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  1. Digital customs is not only a new way, a model, it is a new philosophy of organizing customs administration, customs, which is characterized by such features as the transition to work with data, the introduction of end-to-end processes and promising digital technologies.
  2. For a comprehensive analysis of the institution of digital customs, it is required to create a methodology for assessing the level of development of digital customs at the WCO level. In our opinion, the methodology for assessing the state of development of national Single Window mechanisms, created in the EEC, should be used as a basis.

 

Sources Used

  1. Mozer Sergei, Sekerbaeva D.K. Topical issues of the formation of the institute of digital (electronic) customs in the Eurasian Economic Union // Socio-political sciences. — № 6 (December). — 2019 (VAK). URL: http://customs-academy.net/?p=13183
  2. Order of the Board of the Eurasian Economic Commission dated December 22, 2015 №162 «On the composition of the Working group for the implementation of the Action plan for the implementation of the Main directions for the development of the single window mechanism in the system of regulation of foreign economic activity» (Abolished. See the Order of the Board of the Eurasian Economic commission of March 21, 2017 № 26) // IPS Alta-soft. URL: https://www.alta.ru/tamdoc/15r00162/ (date of access: 06.02.2019).
  3. Order of the Board of the Eurasian Economic Commission dated March 21, 2017 № 26 «On the composition of the Working group for the implementation of the Action plan for the implementation of the main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity» // IPS Alta-soft. URL: https://www.alta.ru/tamdoc/17r00026/ (date of access: 06.02.2019).
  4. Note about the directions of activity of the Thematic block «Electronic customs». To issue 1 of the agenda of the 2nd meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated September 16, 2016 // Archive of the EEC.
  5. List of works for the Thematic block «Electronic customs». Appendix № 1 to the Information on the directions of activity of the Thematic block «Electronic Customs». To issue 1 of the agenda of the 2nd meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated September 16, 2016 // Archive of the EEC.
  6. Regulations for the work of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity and the Expert groups, dated August 16, 2016 // Archive of the EEC.
  7. Minutes of the meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated February 12, 2016 // Archive of the EEC.
  8. Minutes of the 2nd meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of the development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated September 16, 2016 // Archive of the EEC.
  9. Minutes of the 3rd meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) November 22, 2016 // Archive of the EEC.
  10. Minutes of the 4th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated March 27, 2017 // Archive of the EEC.
  11. Note on conceptual approaches and reasons for the transition to digital customs dated March 27, 2017. To issue 4 of the agenda of the 4th meeting of the Thematic block «Electronic сustoms» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in system of regulation of foreign economic activity // Archive of the EEC.
  12. Minutes of the 5th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated June 29, 2017 // Archive of the EEC.
  13. Minutes of the 7th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) April 20, 2018 // Archive of the EEC.
  14. Mozer Sergei Formation of the legal institution of electronic customs: Russian experience // Gaps in Russian legislation (January). — 2020 URL: http://customs-academy.net/?p=3817
  15. Minutes of the 8th meeting of the Thematic block «Electronic сustoms» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated November 1, 2018 // Archive of the EEC.
  16. Digital Agenda of the Republic of Armenia. Shaping the Digital Space: Annual Report. Eurasian Economic Commission. — 2017. — P. 45. URL: http://www.eurasiancommission.org/ru/Documents/Annual%20report%202017.pdf (date of access: 08.02.2019).
  17. Decree of the President of the Republic of Belarus of December 21, 2017 № 8 «On the development of the digital economy» // Official Internet portal of the President of the Republic of Belarus. URL:http://president.gov.by/uploads/archives/Decret-8.zip (date accessed: 08.02.2019).
  1. Decree of the Government of the Republic of Kazakhstan dated December 12, 2017 № 827 «On approval of the State program» Digital Kazakhstan «// Information and legal system of regulatory legal acts of the Republic of Kazakhstan. URL: http://adilet.zan.kz/rus/docs/P1700000827 (date of access: 08.02.2019).
  2. About the Program of digital transformation of the Kyrgyz Republic «Taza Koom»// Information resource «TAZA KOOM». URL: http://tazacoom.kg/site/concept/4 (date of access: 08.02.2019).
  3. Order of the Government of the Russian Federation dated July 28, 2017 № 1632-р «On the approval of the program» Digital economy of the Russian Federation»// Information and legal system Garant. URL: http://base.garant.ru/71734878/ (date of access: 08.02.2019).
  4. Information on the draft document defining conceptual approaches to the formation of digital customs dated November 1, 2018. To issue 2 of the agenda of the 8th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism» In the system of regulation of foreign economic activity // Archive of the EEC.
  5. Decision of the Supreme Eurasian Economic Council dated October 11, 2017 № 12 «On the Main Directions for the Implementation of the Digital Agenda of the Eurasian Economic Union until 2025» // Information and Legal System Garant. URL: http://www.garant.ru/products/ipo/prime/doc/71708158/ (date of access: 08.02.2019).
  6. Decision of the Eurasian Intergovernmental Council dated October 25, 2017 № 4 «On the Procedure for developing initiatives within the framework of the digital agenda of the Eurasian Economic Union» // Information and legal system Garant. URL: http://www.garant.ru/products/ipo/prime/doc/71708134/ (date of access: 08.02.2019).
  7. Strategy for the development of customs authorities // Official page of the State Customs Committee of the Republic of Belarus. URL: http://www.customs.gov.by/ru/strategija_razvitija-ru/ (date of access: 08.02.2019).
  8. Order of the Federal Customs Service of Russia of the Ministry of Finance of the Russian Federation dated June 27, 2017 № 1065 «On the decision of the Board of the Federal Customs Service of Russia dated May 25, 2017 «On the comprehensive development program of the Federal Customs Service of Russia for the period up to 2020 «(as amended by the Order of the Federal Customs Service of Russia dated August 29, 2018 № 1352) // Information and legal system Garant. URL: https://www.alta.ru/tamdoc/17pr1065/ (date of access: 08.02.2019).
  9. Order of the Chairman of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan dated January 30, 2013 № 33 «On approval of the Development Strategy of the Customs Service of the Republic of Kazakhstan for 2020» // Information system Para. URL: http://online.zakon.kz/Document/?doc_id=31328006 (date of access: 08.02.2019).
  10. 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
  11. Moser Sergei. Report on the results of scientific work for 2019 «World Customs Organization: scientific publications — 2019». URL: http://customs-academy.net/?p=13244; Publications, reviews, articles. Official information resource of the Eurasian Economic Commission. URL: http://www.eurasiancommission.org/ru/act/tam_sotr/edinoe_okno/Pages/Publications.aspx

29. Methodology for assessing the state of development of national single window mechanisms. Duysebaev S.D., Sekerbaeva D.K., Mozer S.V., Belousova L.V., Zelenov V.A., Monich G.A., Bondarenko A.V., Avramenko A.A. Collection of Normative Legal Acts for 2014-2015 on the implementation and development of the single window mechanism in the member states of the Eurasian Economic Union.- Moscow. 2015. — p.51. http://www.eurasiancommission.org/ru/act/tam_sotr/edinoe_okno/Documents/Collection%20NPA%202014-2015_Final%20variant.pdf

[1] Mozer Sergei, Sekerbayeva Dinara. Topical issues of the formation of the institute of digital (electronic) customs in the Eurasian Economic Union // Socio-political sciences. — №. 6 (December) – 2019. URL: http://customs-academy.net/?p=13183

[2] Order of the Board of the Eurasian Economic Commission dated December 22, 2015 № 162 «On the Composition of the Working Group for the Implementation of the Action Plan for the Implementation of the Main Directions for the Development of the Single Window Mechanism in the System of Regulation of Foreign Economic Activity» (Abolished. See Order of the Board of the Eurasian Economic Commission dated March 21, 2017 № 26) // Alta-soft. URL: URL: https://www.alta.ru/tamdoc/15r00162/  (date of access: 06.02.2019).

[3] Order of the Board of the Eurasian Economic Commission dated March 21, 2017 № 26 «On the Composition of the Working Group for the Implementation of the Action Plan for the Implementation of the Main Directions of Development of the «Single Window» Mechanism in the System of Regulation of Foreign Economic Activity» // Alta-soft. URL: https://www.alta.ru/tamdoc/17r00026/  (date of access: 06.02.2019).

[4] Codex. http://docs.cntd.ru/document/550511976  (as amended by the Order of the Board of the Eurasian Economic Commission dated 09.10.2019 № 151).

[5] Working paper on the directions of activity of the Thematic Block «Electronic customs». To issue 1 of the agenda of the 2nd meeting of the Thematic Block «Electronic customs» of the Working group on the implementation of the action plan for the implementation of the Main directions of development of the «Single Window» mechanism in the system of regulation of foreign economic activity dated September 16, 2016 // Archive of the EEC.

[6] Working paper on the directions of activity of the Thematic Block «Electronic customs». To issue 1 of the agenda of the 2nd meeting of the Thematic Block «Electronic customs» of the Working group on the implementation of the action plan for the implementation of the Main directions of development of the «Single Window» mechanism in the system of regulation of foreign economic activity dated September 16, 2016 // Archive of the EEC.

[7] List of works for the Thematic Block «Electronic customs». Appendix № 1 to the Information on the directions of activity of the Thematic Block «Electronic Customs». To issue 1 of the agenda of the 2nd meeting of the Thematic Block «Electronic Customs» of the Working Group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated September 16, 2016 // Archive of the EEC

[8] Ibid.

[9] Ibid.

[10] See the Rules of Procedure of the Working Group on the Implementation of the Action Plan for the Implementation of the Main Directions for the Development of the Single Window Mechanism in the System of Regulation of Foreign Economic Activity and the Expert Groups Created under it, dated August 16, 2016 // Archive of the EEC.

[11] Minutes of the meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated February 12, 2016 // Archive of the EEC.

[12] See the Minutes of the 2nd meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated September 16, 2016 // Archive of the EEC.

[13] Minutes of the 3rd meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) November 22, 2016 // Archive of the EEC.

[14] Minutes of the 4th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity dated March 27, 2017 // Archive of the EEC.

[15] Information on conceptual approaches and reasons for the transition to digital customs dated March 27, 2017. To issue 4 of the agenda of the 4th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the regulatory system foreign economic activity // Archive of the EEC.

[16] Minutes of the 5th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated June 29, 2017 // Archive of the EEC.

[17] Minutes of the 7th meeting of the Thematic block «Electronic Customs» of the working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) April 20, 2018 // Archive of the EEC.

[18] Mozer Sergei. Formation of the legal institution of electronic customs: Russian experience // Gaps in Russian legislation (January). — 2020 URL: http://customs-academy.net/?p=3817.

[19] Based on WCO document “Digital Customs and Implementation of the WTO Agreement on Trade Facilitation” (pt0056E1), Brussels, January 24, 2017.

[20] Minutes of the 8th meeting of the Thematic block «Electronic customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated November 1, 2018 // Archive of the EEC.

[21] See the Minutes of the 8th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in the system of regulation of foreign economic activity (via videoconference) dated November 1, 2018 // Archive of the EEC

[22] Ibid.

[23] Ibid.

[24] Ibid.

[25] Digital Agenda of the Republic of Armenia. Shaping the Digital Space: Annual Report. Eurasian Economic Commission. — 2017. — P. 45. URL: http://www.eurasiancommission.org/ru/Documents/Annual%20report%202017.pdf (date of access: 08.02.2019).

[26] Decree of the President of the Republic of Belarus of December 21, 2017 № 8 «On the Development of the Digital Economy» // The Official Internet Portal of the President of the Republic of Belarus. URL: http://president.gov.by/uploads/archives/Decret-8.zip (date accessed: 08.02.2019).

[27] Decree of the Government of the Republic of Kazakhstan dated December 12, 2017 № 827 «On approval of the State program» Digital Kazakhstan «// Information and legal system of regulatory legal acts of the Republic of Kazakhstan. URL: http://adilet.zan.kz/rus/docs/P1700000827  (date of access: 08.02.2019).

[28] See the Program of digital transformation of the Kyrgyz Republic «Taza Koom» // Information resource «TAZA KOOM». URL: http://tazacoom.kg/site/concept/4 (date of access: 08.02.2019).

[29] Order of the Government of the Russian Federation of July 28, 2017 № 1632-р «On the approval of the program» Digital economy of the Russian Federation»// Information and legal system Garant. URL: http://base.garant.ru/71734878/ (date of access: 08.02.2019).

[30] Note on the draft document defining conceptual approaches to the formation of digital customs dated November 1, 2018. To item 2 of the agenda of the 8th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in system of regulation of foreign economic activity // Archive of the EEC.

[31] Decision of the Supreme Eurasian Economic Council dated October 11, 2017 № 12 «On the Main Directions for the Implementation of the Digital Agenda of the Eurasian Economic Union until 2025» // Information and Legal System Garant. URL: http://www.garant.ru/products/ipo/prime/doc/71708158/ (date of access: 08.02.2019).

[32] Decision of the Eurasian Intergovernmental Council of October 25, 2017 № 4 «On the Procedure for Developing Initiatives in the Framework of Implementing the Digital Agenda of the Eurasian Economic Union» // Information and Legal System Garant. URL: http://www.garant.ru/products/ipo/prime/doc/71708134/ (date of access: 08.02.2019).

[33] Note on the draft document defining conceptual approaches to the formation of digital customs dated November 1, 2018. To item 2 of the agenda of the 8th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in system of regulation of foreign economic activity // Archive of the EEC.

[34] See Strategy for the development of customs authorities // Official page of the State Customs Committee of the Republic of Belarus. URL: http://www.customs.gov.by/ru/strategija_razvitija-ru/ (date of access: 08.02.2019).

[35] Order of the Federal Customs Service of Russia of the Ministry of Finance of the Russian Federation of June 27, 2017 № 1065 «On the decision of the board of the Federal Customs Service of Russia of May 25, 2017» On the comprehensive development program of the Federal Customs Service of Russia for the period up to 2020 «(as amended by the Order of the Federal Customs Service of Russia of August 29 2018 № 1352) // Information and legal system Garant. URL: https://www.alta.ru/tamdoc/17pr1065/ (date of access: 08.02.2019).

[36] Order of the Chairman of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan dated January 30, 2013 No. 33 «On approval of the Development Strategy of the Customs Service of the Republic of Kazakhstan until 2020» // Information system Para. URL: http://online.zakon.kz/Document/?doc_id=31328006  (date of access: 08.02.2019).

[37] Information on the draft document defining conceptual approaches to the formation of digital customs dated November 1, 2018. To item 2 of the agenda of the 8th meeting of the Thematic block «Electronic Customs» of the Working group on the implementation of the Action plan for the implementation of the Main directions of development of the «single window» mechanism in system of regulation of foreign economic activity // Archive of the EEC.

[38] 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

[39] Moser Sergei. Report on the results of scientific work for 2019 «World Customs Organization: scientific publications — 2019». URL: http://customs-academy.net/?p=13244 Publications, reviews, articles. Official information resource of the Eurasian Economic Commission. URL: http://www.eurasiancommission.org/ru/act/tam_sotr/edinoe_okno/Pages/Publications.aspx.

[40] Methodology for assessing the state of development of national single window mechanisms. Duysebaev S.D., Sekerbaeva D.K., Mozer S.V., Belousova L.V., Zelenov V.A., Monich G.A., Bondarenko A.V., Avramenko A.A. Collection of Normative Legal Acts for 2014-2015 on the Implementation and Development of the Single Window Mechanism in the Member States of the Eurasian Economic Union — Moscow. 2015. — p.51. URL: http://www.eurasiancommission.org/ru/act/tam_sotr/edinoe_okno/Documents/Сборник%20НПА%202014-2015_Итоговый%20вариант.pdf