IMPROVEMENT OF CUSTOMS REGULATION IN THE EURASIAN ECONOMIC UNION IN THE CURRENT CONDITIONS OF THE DEVELOPMENT OF EURASIAN INTEGRATION: PROBLEMS AND PROSPECTS

Sergei Mozer

РУССКИЙ

Sergei MozerPh.D. (Law)

Senior Researcher in the Research Institute of the Russian Customs Academy

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

Telegram: https://t.me/teloneum

e-mail: moser@teloneum.ru

Published: Economic Problems and Legal Practice  Vol. 18,  № 6. – 2022.- pages 159-172. 

© S.V. Mozer, 2022

(View original)

When using the article referance is required

The research article was prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union in the framework of interaction with the World Customs Organization.

Annotation

A task

To analyze existing approaches to improve customs regulation in the Member States of the Eurasian Economic Union (Union) and submit proposals for the development of a strategic document that consolidates the main guidelines for modernizing the Union’s law in this area.

Conclusions

The research article is devoted to the issues of updating of customs regulation in the Union on the basis of strategic planning. The subject of the study is the acts of the bodies of the Union, the approaches of the Eurasian Economic Commission (Commission), the provisions of the national concepts, as well as the approaches of the customs authorities of the Member States of the Union on the development of customs regulation. The generated proposals can be used to develop new strategic planning documents that set the main vectors for further integration in the Union in the medium and long term to improve customs regulation.

Social Consequences

The study is associated with the implementation of the provisions of the Strategic Directions for the Development of Eurasian Economic Integration until 2025 in Direction 3 «Improvement of customs regulation within the Union».

Practical value

The results of the study are of interest to the customs cooperation bloc of the Eurasian Economic Commission and can be used by specialists of the customs authorities of the Member States of the  Union, experts of the Commission to organize strategic planning and to form the legal foundations for the modernization of the Union’s law. The article is recommended to researchers, teachers,  students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and  Jurisprudence».

Originality/value

The research material is based on an analysis of the practical aspects of the activities of the Commission, the customs authorities of the Member States of the Union and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization. 

Keywords: The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, customs regulation, customs regulation, international customs law, improvement of customs regulation, customs, customs and economic union, legal instruments and tools, strategic planning, strategy.

 

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Introduction. The issue of improving the customs regulation in the Eurasian Economic Union (the Union, the EAEU) has been repeatedly addressed in scientific research since its creation. Since 2020 the scientific and expert community has been saturated with a document that defines the prospects for Eurasian integration in the near future – the Strategic Directions for the Development of Eurasian Economic Integration until 2025[1] (the Strategic Directions). It is worth adding that in 2021 the Council of the Eurasian Economic Commission (Commission) approved an Action plan for their implementation in the development of the Strategic Directions.[2] These documents are not unreasonably presented in a rather pompous manner and are considered as a basis for the development of integration processes in the Union, including in terms of improving customs regulation.

         We ask ourselves (1) whether the Strategic Directions can be used to improve the Union’s law, and (2) do they contain the necessary and sufficient guidelines for the development of the entire range of legal instruments in the customs sphere in the future? Let’s try to give an objective answer.

 

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So, in terms of improving customs regulation ( Direction 3), the analyzed act of the Union contains several provisions:

  • Improvement the Customs Code of the Eurasian Economic Union, taking into account the practice of its application and making appropriate changes to the acts of the Union bodies;
  • Determination in the Treaty on the Peculiarities of Criminal and Administrative Liability for Violations of the Customs Legislation of the Customs Union and the Member States of the Customs Union dated July 5, 2010 of common principles and approaches to establishing liability for non-compliance with the requirements of Union law in the field of customs regulation.
  • Development and conclusion of an international treaty on a harmonized system for determining the country of origin of goods exported from the customs territory of the Union;
  • Development of a unified system for the transit of goods in the Union;
  • Elaboration of the issue of conducting coordinated customs control at the places of customs operations in the customs territory of the Union in relation to imported goods;
  • Ensuring a single standard for customs operations, customs control, information exchange, unification and implementation of risk management systems in the Union.”[3]

         In development of the above questions, we will ask additional ones:

– what should be understood by «Improvement the Union’s Customs Code», what legal institutions and legal structures are supposed to be modernized, for what purpose this is being done, what operations of customs authorities are being improved, and trade procedures are being simplified, what real benefits are received by participants in foreign economic activity, and finally, are the scientific and expert community aware of the initial conceptual, methodological approaches to improving the Union’s Customs Code, and why is it necessary to modernize the basic customs instrument, which has only recently entered into force?

– what is the «single system of transit of goods in the Union», how does it differ from the current one, what was originally included in this concept, what goals and objectives, as well as elements of improvement (legal, procedural, financial, informational, infrastructural) are subject to modernization or development in Union law, what real benefits do the subjects of customs relations receive from the development of such a unified system?

– what is a «single standard» for customs operations, customs control, information exchange, unification and implementation of risk management systems in the Union, and why the competence for its development was transferred to the Joint Board of Heads of Customs Services, which is not the EAEU institution, and its decisions are not included in the system of acts of the Union bodies?

According to the author, the Strategic Directions relate only to the legal institution of the country of origin of goods, transit, customs control, the «single window» mechanism. However, they do not contain basic guidelines for the development of customs regulation in the EAEU as a whole in the context of customs law institutions or elements of the customs administration system, taking into account national concepts for the development of customs regulation in the Member States of the Union.

To date, the author has not met serious analytics on the questions asked. It is worth noting that we do not give a negative assessment of the Strategic Directions in terms of the development of customs regulation in the Union until 2025, but we state the presence of certain frames of the analyzed document and its narrow focus for the prospects for the development of Eurasian economic integration
in customs terms.

The analysis of research materials on the issue of modernization of the Union’s law in the field of customs regulation allowed us to identify the problem – the lack of fundamental scientific works, as well as serious analytical materials on the subject of improving customs regulation in the Union in the near future, as well as strategic documents that accumulate promising areas in the complex development of legal norms and instruments of the Union in the customs area. At the expert level on this topic, the reports and studies of Mamytkanov M.S.,[4] Dubrovskaya T.V.,[5] Davydov R.V.,[6] Selivanova M.A. [7] are of interest.

Of course, there are many scientific publications on the subject of improving one or another institution of customs law, for example, in Russia, but they do not concern the formation of a comprehensive picture or the prospects for further improvement of such institutions within the Union.

You can write brilliantly about barriers to trade, the devaluation of integration processes, the functioning of the goods market, the «lack» of a visible result of the discussion of amendments to the Customs Code of the Union, the Joint Board of Customs Services of the EAEU and its importance
in improving customs regulation within the Strategic Directions,[8] but the fact remains – neither academic nor expert circles have a strategic document that sets out the basic guidelines that developers of legal norms (from the Commission and the Member States of the Union) should strive for when improving the law of the EAEU in the customs sphere. As a result, it is rather problematic to plan scientific work without understanding what is really required for practitioners involved in the development of Eurasian integration. Research for the sake of research without practical implementation, according to the author, has no prospects.

 

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  1. Customs bloc strategy. In 2021 the author of this article took part in the development of the Strategy for the activities of the customs cooperation block of the Eurasian Economic Commission until 2025[9] (Strategy of the customs block, Strategy). This document can be called the first comprehensive tool that defines directions, strategic goals, tasks and mechanisms for their implementation to organize the work of the Commission in the field of modernization of customs regulation.

In particular, in the Strategy direction № 1 «New target operating model of customs», a strategic goal is defined – «simplification of foreign trade», within which the task is formulated – «creation of a new operating model of customs based on the principles of data, process and change management».

The mechanism for implementing this task includes the following steps: 1.1. creation of a working (focus) group to design a business model for a new operating customs; 1.2. building a business model and preparing a draft Description of the new operating model of customs; 1.3. approval of the Description of the new operating model of customs at the decision level of the Supreme Eurasian Economic Council; 1.4. development of approaches to the modernization of the Customs Code of the Union based on the Description of the new operating model of customs; 1.5. preparation of an international agreement within the framework of the Union  the circulation of data and their joint use by state bodies of the Member States of the Union in the regulation of foreign economic activity; 1.6. expansion of cross-border data exchange within the framework of international treaties of the Union with third countries.[10]         

The second strategic objective of the same bloc is «strengthening the role of national «single window» mechanisms, their modernization to the level of the Reference model approved by the decision of the Eurasian Intergovernmental Council on April 30, 2019 № 6 [11](the «single window» mechanism as a digital ecosystem for managing foreign economic activity)». As in the previous case, this task has its own implementation mechanism: 1.7. formation of a virtual information data space (data pipeline) to ensure cross-border exchange, including third countries; 1.8. organizing pilot projects (polygon, focus groups) and conducting applied research to integrate new digital technologies into the processes of customs operations, monitoring new developments that may affect the efficiency of customs regulation.

Finally, the third strategic task is «preliminary algorithmic modeling of customs business processes for its subsequent regulatory consolidation», for the implementation of which it was planned to perform: 1.9. preliminary algorithmic modeling of current business processes for customs operations and customs control, indicating, where necessary, digital technologies that can be used to simplify the business process and automate it as much as possible, as well as modeling new business processes based on the Description of the new operating model of customs.[12] 

We should note that for each item of the Strategy, a deadline is set for implementation, responsible executors are identified, as well as indicators (results).

Note: the main developer of the Strategy for the Activity of the Customs Cooperation Bloc of the Eurasian Economic Commission until 2025 and the described strategic goal, tasks and mechanisms for its implementation is Dinara Sekerbayeva, Head of the Division of Advanced Customs Technologies of the Department of Customs Legislation and Law Enforcement Practice of the Commission (Department). The Department of Customs Infrastructure also participated in the work on the document.

Along with this, the Customs Bloc Strategy discloses such areas as customs information technologies, development of the Union’s transit potential, provision of a customs space of trust, customs infrastructure, regulation of cross-border Internet trade, and international partnership. According to the author, at the time of its development, the Strategy had to be positioned at the expert level of the Union. However, we will refrain from assessing and analyzing its legal significance, as well as the prospects for implementation, we will only note that this document is posted on the official website of the Commission.

It should be added that when writing the Strategy, the developers analyzed the international experience in preparing such tools. Among them – Taking the Customs Union to the Next Level: a Plan for Action,[13] as well as the study «The future of Customs in the EU 2040. A foresight project for EU policy»[14] deserve special attention.[15]   

 

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  1. Case study. In 2020, the author conducted a case study as part of the preparation of the Strategic Plan for the Development of Customs Regulation until 2025.[16]

At the time of its preparation (September-November 2020), a number of issues were identified that, according to the author, required a comprehensive analysis and solution:

– there are no strategic directions for improving the EAEU law in the field of customs in the near future;

– the problematic issues of customs regulation in the Member States of the Union are not formulated;

– there is no comprehensive vision of approaches to modernizing the Union law and the prospects for its development;

– there are no proposals for the further development of Union law, taking into account the WCO legal instruments and tools and best practices in customs regulation.

Case Study Objectives:

– obtaining complete information on the level of development of customs regulation in the Member States of the Union;

– analysis of the proposals of Customs Services, participants in foreign economic activity (business) of the Member States of the Union for the modernization of the EAEU law;

– analysis of the current development of customs regulation and prospects for its improvement in the Member States of the Union;

– identification of problematic issues, bottlenecks, as well as the needs of foreign economic activity participants in terms of improving customs regulation and administration;

– creation of a basis for the development of a draft Strategic Approaches to the Development of Customs Regulation in the Member States of the Union until 2025.

In one of the subsequent publications, we will reveal the methodology for conducting the analysis performed. As part of the study, we identified three blocks of questions:

  1. Analysis of strategic directions for the development of the customs authorities of the Member States of the Union.
  2. Analysis of the development of customs legislation and law enforcement practice.
  3. Analysis of the development of customs technologies, ICT, digitalization of the customs sphere, international interaction of customs authorities.

 

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The analysis results were grouped into 35 blocks. The ratio of the total volume of the analyzed positions in the context of the institutions of customs law and areas of regulation in percentages look like this:

No. Scope of regulation %
1 2 3
1 Law 9.0%
2 Economy 1.0%
3 Interaction with foreign trade participants 2.3%
4 Intellectual property 0.3%
5 Single window mechanism 6.3%
6 Information exchange 1.7%
7 Electronic commerce 1.0%
8 Electronic logistics 0.3%
9 Infrastructure 4.0%
10 Modernization of the Customs Service 4.7%
11 Individuals (Citizen Protection and Travel Facilitation) 0.3%
12 Business 1.7%
13 International cooperation 1.3%
14 Implementation of common processes 1.3%
15 Digitalization of the activities of customs authorities (Digital Customs Institute) 11.3%
16 Elements of electronic customs 6.3%
17 Data management 4.0%
18 Data Model 0.3%
19 Information customs technologies 2.0%
20 Union projects 1.7%
21 Subjects of legal relations 3.3%
22 Customs audit 0.3%
23 Customs control 8.0%
24 Customs operations 9.0%
25 Customs procedures 3.7%
26 Payments 5.0%
27 Customs value 0.3%
28 Classification 2.0%
29 Country of origin 1.3%
30 Law enforcement 2.3%
31 Tariff and non-tariff regulation measures 0.3%
32 Prohibitions and restrictions 0.3%
33 Customs statistics 0.7%
34 Development of customs logistics 0.3%
35 Business processes 2.0%
  TOTAL 100.0%

A graphical representation of the results obtained is presented in histogram 1.

The largest share is occupied by the grouping of positions of the Member States of the Union on the digitalization of the activities of customs authorities (development of the institution of digital customs) – 11.3%. This is followed by customs operations (9%), improvement of the EAEU law in the field of customs regulation (9%), the institution of customs control (8%), a single window mechanism (6.3%), elements of electronic customs (6.3%), payments (5%), customs modernization (4.7%), data management (4.0%), infrastructure (4%).

Histogram 1. Analysis of the proposals of the parties to improve customs regulation in the EAEU Member States (% by area of administration)

When combining such groupings as digitalization of the activities of customs authorities (development of the institution of digital customs) (11.3%), a single window mechanism (6.3%), elements of electronic customs (6.3%), data management (4.0% ), information exchange (1.7%), e-commerce (1%), data model (0.3%), e-logistics (0.3%), into a single group «Single indow Mechanism» and digital customs, its share in the total volume of problematic issues in customs regulation will be 31%.

The current topics that can form the basis of a new strategic planning document that sets the main vectors for further integration interaction in the Union in the medium and long term to improve customs regulation, according to the author, are as follows:

  1. Digitalization of the activities of customs authorities (Digital Customs Institute) (11.3%)

The digitalization of the activities of customs authorities (the institute of digital customs) in the EAEU member states occupies a leading position among the possible areas for improving customs administration. This confirms the importance of the Commission’s Customs cooperation bloc continuing to work on the formation of a concept for the development of digital customs as part of the work to develop the national «single window» mechanism in the Union States, which was previously carried out in 2019-2020.

 

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The grouping «digitalization of the activities of customs authorities (digital customs)» includes the following topics for improving customs regulation in the Member States of the Union:

formation of digital customs, digitalization of customs activities;

connection of customs operations and business processes of digital customs
with the national mechanism of «single window» in the system of foreign trade regulation;

formation of the EAEU digital space;

the role of customs authorities in the digitalization of the economy;

factors contributing to the successful process of digitalization of the activities of customs authorities;

formation of digital infrastructures and ecosystems;

digital technologies used by customs authorities in the context of digitalization and transition to end-to-end customs business processes;

formation of a qualitatively new, saturated with «artificial intelligence», quickly reconfigurable, informationally connected with internal and external partners, «smart» customs;[17]

digital transformation of economic sectors and cross-industry transformation;

digital transformation of markets for goods, services, capital and labor;

digital transformation of integration processes by management processes;

development of digital infrastructure and ensuring the security of digital processes;[18]

full-scale digitalization and automation of the activities of customs authorities;

automatic processing of structured and especially unstructured information coming from various sources of information;

digital transformation of customs declaration and customs control technologies before and after the release of goods using the processing of large amounts of data;[19]

introduction of promising programs for filing a declaration and customs clearance;

processing of big data;

digital transformation of customs clearance and customs control technologies before and after the release of goods using artificial intelligence methods and processing of big data;[20]

artificial intelligence;

various user interaction interfaces;

initiatives across the Customs Service, including organizational changes, development of end-to-end technologies;

trade facilitation measures and approaches taken by the customs authorities in order to create a digital customs;

equipment for digitalization ;

legal gaps, barriers, «bottlenecks» that impede the development of customs technologies, digitalization of business processes.

Among the named subtopics digitalization of the activities of customs authorities (development and improvement of the institution of digital customs), the main attention is paid to the issues of (1) full-scale digitalization and automation of the activities of customs authorities (8.8%), (2) introduction of artificial intelligence (8.8%), (3) formation qualitatively new, saturated with «artificial intelligence», quickly reconfigurable, informationally connected with internal and external partners, «smart» Customs Service (5.9%).

  1. Improving the EAEU law in the field of customs regulation (9%)

In this group we include the following topical issues:

improvement of the Union Customs Code;

implementation of the Strategic Directions of Eurasian Economic Integration in the field of customs regulation;

expanding the competence of the Eurasian Economic Commission;

revision of the procedure for introducing amendments and additions
to the EEC regulatory legal acts in order to reduce the time for making such decisions;

modernization, creation of legal acts (Decisions of the Commission of Customs Union (CCU), EEC);

conclusion of international agreements within the framework of the EAEU (Risk management system, customs control);

implementation of the adopted acts of the Union law, which have not been implemented so far;

reduction in the number of regulations;

on priority areas for improving the Union’s law in the field of customs regulation in terms of reducing the time for customs operations;

legal gaps and barriers in legislation that impede the development of customs regulation and administration;

proposals and recommendations to eliminate identified legal gaps, barriers and bottlenecks;

harmonization and unification of the norms of customs legislation
in the field of customs offenses in order to eliminate «bottlenecks»
and reduce the motivation for the commission of scientific and technical progress and customs crimes and misdemeanors.

In this grouping, the largest share is occupied by the issue of improving the Union Customs Code (40.7%), as well as modernization, the creation of legal acts (Decisions of the CCU, EEC) (18.5%).

The analysis carried out revealed a problem associated with the issues of Customs Code modernization. In particular, today in the public information space there is no concept or fundamental analysis of the proposals received by the Union countries for the modernization of the EAEU Customs Code (goals, objectives, relevance, the need to make changes to the Customs Code, analysis of proposals in the context of areas of customs regulation (customs institutes) and expected results;

representatives of the business community do not see a comprehensive picture of the upcoming modernization of this Code.

  1. Customs operations (9%)

improvement of the institution of preliminary information ;

customs declaring, including electronic customs declaration;

preliminary declaration;

release of goods, including the development of a system for automatic release of goods, including the release of goods before filing a goods declaration;

auto-registration of the goods declaration;

ensuring a single standard for customs operations, including in the EAEU;

operations (automatically performed) and transparency of their performance;

 

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expanding the list of operations carried out in the course of customs control at the stage after the release of goods;[21]

automation of customs operations for the administration of funds;[22]

performance by customs authorities of operations through information systems without the participation of officials of customs authorities.[23]

Within the framework of the analyzed grouping, the largest share is occupied by the issues of customs declaring (30%), release of goods (19%),
as well as the development of the institution of preliminary information (15%).

  1. Institute of Customs Control (8%)

improvement of customs control, including conducting coordinated customs control, automation of all stages of customs control;

improving the interaction of customs authorities in the course of customs control;

introduction of new approaches to the organization and conduct of customs control after the release of goods;

determination of various approaches to the formation of a control system separately for exported goods and imported goods, taking into account the implementation of national goals and priorities;

ensuring the implementation of customs control, taking into account the principle of selectivity ;[24]

application of a risk management system (RMS), including the development of interaction between the customs authorities of the Customs Services of the Member States of the Union, the use of a self-learning intellectual system, the definition of general principles and approaches to RMS , unification of the RMS used by the customs authorities of the Member States of the Union, at the Union level, further improvement of the RMS within the Union;

ensuring a unified standard for the unification and implementation of RMS in the EAEU;

ensuring a unified standard for customs control in the EAEU;

bilateral agreements on the organization of joint control of goods, or on the exchange of information, or on the recognition of the results of control, or on the regime of the like;

improving the conduct of control in relation to goods imported from third countries and located in the EAEU customs territory, including in violation of the requirements of the legislation of one of the EAEU member states;

shifting customs control from the stage of release of goods to the stage after their release;

post customs audit.

The issues of improving the RMS occupies a leading position (29%) in the «Customs control» grouping. Along with this, attention is also paid to the subject of coordinated customs control, the interaction of customs authorities in customs control, as well as the introduction of new approaches to its organization (8% respectively). Issues of automating all stages of customs control, as well as conducting a post-customs audit in this group occupy 4% each.

  1. Single Window Mechanism (6.3%)

The issue of developing the «single window» mechanism can be positioned as an important area for improving customs regulation. In the analyzed grouping, we highlight the following topics:

implementation of the Reference model of the national mechanism of «single window» in the customs area;

development of priority tools for the implementation of the «single window» mechanism (including the formation of a data matrix);

developing requirements for a national single window mechanism;

interface of the national “window mechanism» with the «single window» systems of foreign states;[25]

connection of customs operations and business processes of digital customs
with the national mechanism of «single window» in the system of foreign trade regulation;

use of the «single window» mechanism in the information interaction of regulatory authorities at checkpoints (road, sea, rail, air), the content of information received through the «single window» (on passengers, vehicles, goods, risks, permits, etc.), as well as its legal significance;

informatization and automation of relations with state control bodies;

interdepartmental electronic interaction, within the framework of which a secure and prompt exchange of data of all participants in the information exchange is ensured; it allows the abolition of paper certificates and permits;

single introduction and multiple use of data;

interoperability of information systems of customs authorities with the national mechanism of «single window»;

implementation of the «one stop» principle; problems hindering its implementation;

the establishment of mandatory submission upon arrival of preliminary information in an expanded volume of information regarding goods subject to other types of state control (supervision) – veterinary , sanitary-epidemiological, quarantine phytosanitary;

automation of relations with subjects of foreign economic activity;

automation of administrative procedures for business entities and individuals;

contactless interaction;

implementation of projects to create «single window» centers in foreign trade;

agreements, regulations adopted at the national level and defining the procedure for interaction between the regulatory authorities of the Member State at checkpoints); state body responsible for coordinating the work of regulatory authorities at the checkpoint.

Important issues within this grouping include the development of priority tools for implementing the «single window» mechanism (formation of a data matrix) and the establishment of mandatory provision upon arrival of preliminary information in an expanded volume of information regarding goods subject to other types of state control (supervision) – veterinary , sanitary – epidemiological, quarantine phytosanitary.

  1. Elements of electronic customs (6.3%)

In the course of the analysis, the author systematized positions in which elements of the institution of electronic customs are traced. Among them:

 

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transition to information interaction in electronic form of all authorized bodies of the Member States of the Union;

on the transition to full electronic document management without the submission of documents on paper when performing customs operations;

electronic documents / email document flow / format;

introduction of electronic (digital) technologies;

application of integrated mechanisms for interdepartmental interaction, improvement of information resources and information systems of customs authorities in terms of interaction with interested parties in electronic form;

application of international electronic systems for verification
and certification of the origin of goods;[26]

measures for the transition to interaction with participants in foreign economic activity in electronic form when performing customs operations and the use of information technologies in electronic form;

organization of obtaining data and documents in electronic form from the competent government bodies, organizations, subjects of foreign economic activity.

The largest share is occupied by positions associated with electronic documents, electronic document management, as well as the format of electronic documents (47.4%).

It should be noted that the named topics of this block are related
to the main approaches to the development of the «single window» mechanism.

  1. Modernization of customs authorities (4.7%)

A separate block of issues is the modernization of customs authorities. The proposed measures include the following:

development of personnel potential of customs authorities;

reducing the time of customs operations;

increased situational awareness and reduced response time;

the use of technical means of customs control, including smart navigation seals;

the use of high-tech automatic systems and devices aimed at preventing and suppressing illegal movement across the state border;

minimizing the involvement of officials in the decision-making process on the release of goods;

expansion of non-contact methods of interaction between subjects of customs legal relations;

improving the quality of public services provided;

management in customs authorities;

portfolio management of projects.

The analysis shows that the leading topic in this block is the development of the personnel potential of customs authorities. It accounts for 21%.

  1. Data management (4%)

One of the issues discussed concerns the issue of data management. In our opinion, this topic is associated with the development of the «single window» mechanism and the digitalization of the activities of customs authorities (the digital customs institute). The main positions in this area are as follows:

transition to a digital data management model;

data management based on a single submission of data and their multiple use within the framework of customs control after the release of goods;

implementation of measures at the supranational level to regulate the work with data in the EAEU;

requirements for data management, which form the basis for the functioning of the Customs Service and its interaction with all participants in the system of regulation of foreign economic activity;

a single set of data for their joint use by all participants in the implementation of their activities;

use of measures to protect, identify and evaluate information assets;

centralized storage of data and documents;

centralization of data and processes;

processing of big data;

implementation of tools for big data analysis;

implementation of tools for machine learning;

single presentation and reuse of data

use of open data;

creation of a third trusted party to regulate the work with data in the EAEU;

establishing uniform requirements for ensuring access to data in the EAEU;

modernization of the EAEU Integrated Information System for working with EAEU data;

establishment of uniform formats for interaction with participants in foreign economic activity;

determination of the structure and format of the EAEU data;

data structuring in accordance with the EAEU Data model.

  1. Interaction with foreign economic activity participants (2.3%)

creation of conditions for ensuring the unhindered movement of goods of the Union;

facilitation of foreign trade activities for participants in foreign economic activity;

interaction between foreign economic activity participant and state regulators (B2G interaction);

information interaction with foreign postal administrations;

information interaction with foreign Internet sites;[27]

international trade procedures (transparency).

  1. Information exchange (1.7%)

development of information interaction;

information exchange among departments;

ensuring a single standard for information exchange in the EAEU;

information development.

 

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GENERAL CONCLUSIONS

The analysis of proposals for the further improvement of customs regulation in the EAEU member states made it possible to draw the following conclusions:

  1. To date, the only document that consolidates the directions for improving customs regulation within the framework of the EAEU is the Strategic Directions for the Development of Eurasian Economic Integration until 2025.
  2. The Strategic directions do not contain basic guidelines for the development of customs regulation in the EAEU in the context of customs law institutions or elements of the customs administration system, including taking into account national concepts for the development of customs regulation in the Member States of the Union.
  3. It has been established that there are no fundamental scientific works, as well as serious analytical materials on the subject of improving customs regulation in the Union in the near future, as well as strategic documents that, in a complex, accumulate promising directions for the development of legal norms and instruments of the Union in the customs sphere.
  4. According to the author, it is necessary to develop a new strategic planning document that sets the main vectors for further integration interaction in the Union in the medium and long term for the development of customs regulation, for example, until 2040.
  5. In 2021 the Strategy for the Activities of the Customs Cooperation Bloc of the Eurasian Economic Commission until 2025 was developed. This document is the first comprehensive tool that defines directions, strategic goals, tasks and mechanisms for their implementation to organize the work of the Commission in the field modernization of customs regulation. Unfortunately, the Strategy has remained only as working draft, has no legal framework, as well as subsequent implementation.
  6. The development of the Strategy was preceded by a thematic study of the issue of improving the Union law in the field of customs regulation, carried out by the author in November 2020.
  7. In preparing the study, the strategic documents of the Member States of the Union were analyzed,[28] as well as proposals for the development of customs regulation in the near future. Along with this, the provisions of the draft Strategic Directions for the Development of Eurasian Economic Integration until 2025 in the field of customs regulation were taken into account.
  8. The results of the study can be used to organize scientific work in universities in the field of customs regulation.
  9. The completed case study led to the following conclusions:

9.1. In general, the countries of the Union expressed their readiness to improve customs regulation in the EAEU in such areas (thematic blocks) as:

         improvement of the EAEU law  in the field of customs regulation;

         digitalization of the activities of customs authorities (development of the institution of digital customs);

         digital customs technologies;

         «single window» mechanism;

         elements of electronic customs;

         Data management;

         Data model;

         information exchange;

         implementation of common processes;

         electronic commerce;

         electronic logistics;

         information customs technologies;

         customs operations;

         customs procedures;

         institute of customs control;

         payments;

         classification of goods;

         origin of goods;

         modernization of customs authorities;

         interaction with foreign economic activity participants;

         the international cooperation;

         introduction of a unified system for the transit of goods;

         development of digital transport corridors;

         implementation of a global traceability system for goods;

         development of a unified system for the transit of goods in the EAEU;

         optimization of business processes.

9.2. All questions (positions) are grouped into 35 thematic blocks (groupings). The share of each in the total mass of proposals is represented by
in diagram 1.

9.3.The largest share is occupied by the grouping of proposals associated with the digitalization of the activities of customs authorities (development of the institution of digital customs) – 11.3%. This is followed by customs operations (9%), improvement of the EAEU law in the field of customs regulation (9%), the institution of customs control (8%), a «single window» mechanism (6.3%), elements of electronic customs (6.3%), payments (5%), customs modernization (4.7%), data management (4.0%), infrastructure (4%).

9.4.A detailed analysis and specification of the proposals of the customs authorities of the Union countries is reflected in the «Report on the conduct of a case study in the framework of the preparation of the Strategic Plan for the Development of Customs Administration and Regulation until 2025» (Mozer Sergei).[29]

9.5.Union countries express readiness to modernize the law of the Union in the field of customs regulation. Among the main proposals is the improvement of the EAEU Customs Code, the implementation of the Strategic Directions of Eurasian Economic Integration in the field of customs regulation; expanding the competence of the EEC; modernization, creation of legal acts (Decisions of the CCU, EEC). In fact, this work is already being carried out by the Customs bloc of the Commission.

9.6.To date, researchers and experts who are not involved in the work in the Commission for the modernization of the Customs Code of the Union are not aware of the concept or fundamental analysis of the proposals received from the countries of the Union to modernize the Union Customs Code (goals, objectives, relevance, the need to amend the Union Customs Code, analysis of proposals in the context of customs regulation (customs institutions) and expected results.

9.7.Promising proposals include the digitalization of the activities of customs authorities (development of the institution of digital customs), which is characterized by such features as

intellectuality;

application of self-learning intelligent systems;

application of breakthrough digital technologies;

processing of large volumes of data (big data);

use of artificial intelligence methods;

end-to-end technologies;

«seamless», «smart» relationships of all participants in a secure supply chain of goods.

9.8.The case study showed the interface between the issue of digitalization of the customs sphere and the projects implemented in the Union countries for the development of the «single window» mechanism, the introduction of elements of electronic (digital) customs, data management, information exchange, the implementation of common processes, electronic logistics and trade,
as well as digital technologies.

 

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Accordingly, promising activities in this area are such as the implementation of the Reference model of the national mechanism of «single window» in the customs area; development of priority tools for the implementation of the «single window» mechanism (including the formation of a data matrix); developing requirements for a national «single window» mechanism; interface of the national «single window» mechanism with the «single window» systems of foreign states.

Along with this, it is necessary to use and further develop integrated mechanisms for interdepartmental interaction, improve information resources and information systems of customs authorities in terms of interaction with interested parties in electronic form.

With regard to data management, topical issues are the transition to a digital data management model, as well as data management based on a single submission and their multiple use within the framework of customs control. Moreover, promising areas for the development of customs regulation may be the introduction of tools for analysis:

big data;

machine learning;

use of open data, and

application of the principle of single submission and multiple use of data.

Turning to the Strategic Directions, it is important to highlight the topic of ensuring cross-border interaction between customs authorities and authorities authorized to issue permits of Member States in electronic form.[30]

It should be noted that the process of digitalization of the activities of customs authorities is associated with the development of e-commerce and
e-logistics. Accordingly, the developed legal instruments of customs regulation should be aligned with the trends in the listed elements.

9.9. With regard to the improvement of customs operations, promising areas for improving customs regulation can be considered the provision of a single standard for customs operations; expanding the list of operations carried out
in the course of customs control at the stage after the release of goods; performance by customs authorities of operations through information systems, without the participation of officials of customs authorities.

9.10. In terms of further development of the institution of customs control, noteworthy are the theses on ensuring a single standard for the unification and implementation of risk management systems in the EAEU, as well as a single standard for conducting customs control in the EAEU; carrying out coordinated customs control at the places of customs operations in the customs territory of the EAEU in relation to imported goods.

9.11. Based on the results of the analysis of proposals regarding the modernization of the institution of customs payments, the topical issues were full-scale electronic interaction of customs authorities with payers in the implementation of operations for the payment of customs duties, taxes and other payments, as well as optimization and automation of the procedure for paying
and administering customs payments. Along with this, promising topics include the unification of (1) procedures for the refund of customs duties and (2) the collection of customs duties, as well as the development and improvement of the institution for ensuring the fulfillment of the obligation to pay customs duties.

9.12. One of the activities of the Сustoms bloc of the Commission is related to the development of customs infrastructure and the introduction of information technologies. Promising directions in this area are succinctly formulated in paragraphs 3.1.2 – 3.1.4 of the Strategic Directions 2025.

9.13. The issue of improving customs procedures deserves special attention. The customs authorities of the Union countries are working towards the automation of customs procedures, customs control operations, decision-making by customs authorities. The greatest weight is occupied by proposals for improving the institution of customs transit. The basic proposals of the Union countries are reflected in the Strategic Directions. Among them:

«development of a unified system for the transit of goods in the EAEU, including in the following main areas:

development and adoption of an international agreement on a common transit system of the Union;

implementation of information interaction between the Customs services of the EAEU member states during the transit of goods through the exchange of legally significant electronic documents within the framework of the EAEU common processes;

improvement of guarantee mechanisms during the transit of goods,
including the determination of cases when security for the fulfillment of the obligation to pay customs duties and taxes is not provided and (or) when such security is provided partially;[31]

development of a set of measures aimed at realizing the possibility of interaction between the unified EAEU transit system and the transit systems of states that are not members of the EAEU;

unification of the approaches of the customs authorities of the Member States to the application of measures to minimize risks during the customs transit of goods;

creation within the framework of the EAEU of a system for tracking goods placed under the customs procedure of customs transit using electronic navigation seals, which, among other things, provides for the possibility of using one electronic navigation seal on the entire transit route, determining the procedure
and conditions for applying / removing electronic navigation seals, as well as the possibility of a phased expansion of cases of their application, including other procedures for controlling the movement of goods.[32]

 

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9.14. In terms of modernizing the institutions for classification of goods and the origin of goods, it is worth highlighting proposals such as automating the process of classification of goods, developing the institution of preliminary decisions on the classification of goods without restrictions arising from the principle of residence. An equally promising measure for the modernization of the Union’s law is the proposal to create a library of classification decisions. As part of the Strategic Directions 2025, it is necessary to highlight the issue of adopting an agreement on the Harmonized System for Determining the Country of Origin of Goods Exported from the EAEU.[33]

9.15. The proposals of the Union countries regarding the digitalization of the activities of customs authorities are associated with the optimization of business processes (customs operations). In this regard, the topical issue is the implementation and application of international standards as part of a comprehensive optimization of business processes, as well as ensuring «seamless»
and «smart» relationships of all participants (at the B2G and G2G levels).

9.16. The expansion and strengthening of international cooperationincluding with the World Customs Organization, should be considered as an important area of the Union’s activities in terms of creating modern legal instruments for customs regulation based on international experience and best practices in customs regulation. Taking into account the Strategic Directions 2025, it is worth highlighting

         (1) carrying out joint actions with member states aimed at obtaining the WCO membership for the Union;

         (2) study of the possibility of joining the Union to the WCO legal instruments and tools:

         (3) cooperation with the WCO in the framework of the implementation of the Memorandum of Understanding between the Eurasian Economic Commission
and the World Customs Organization dated June 17, 2016.

         Most of these issues are analyzed in the works of Sergei Mozer.[34]

9.17. As part of the case study, the problematic issues of braking regulation, voiced by the customs authorities of the parties, were highlighted. They affect the institution of customs procedures and operations, payments, classification of goods, prior informing, operations performed by customs authorities through information systems, without the participation of customs officials, as well as management in customs authorities. The mentioned problems can be considered within the framework of expert work on the modernization of the Union Customs Code.

 

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[1]Approved by the Decision of the Supreme Eurasian Economic Council dated December 11, 2020 № 12.
«On the Strategic Directions for the Development of Eurasian Economic Integration until 2025». URL: https://docs.eaeunion.org/docs/en-us/01428320/scd_12012021_12

[2] Order of the Council of the Eurasian Economic Commission dated April 5, 2021 № 4 «On the action plan for the implementation of the Strategic Directions for the Development of Eurasian Economic Integration until 2025». URL: https://docs.eaeunion.org/docs/en-us/01129230/err_17052021_4_doc.pdf   

[3]See paragraphs 3.1.1. – 3.3. Strategic directions for the development of Eurasian economic integration until 2025. Approved by the Decision of the Supreme Eurasian Economic Council dated December 11, 2020
№ 12. «On the Strategic Directions for the Development of Eurasian Economic Integration until 2025». URL: https://docs.eaeunion.org/docs/en-us/01428320/scd_12012021_12

[4]Mamytkanov M.S. Strategy-2025: prospects for the development of customs regulation in the EAEU / Industry of Eurasia. URL: https://eurasmedia.ru/strategiya-2025-perspektivy-razvitiya-tamozhennogo-regulirovaniya-v-eaes/

[5]Dubrovskaya T.V. Improving customs regulation in the EAEU at the present stage. Meetings of the round table «EAEU 2021 – work without borders», International Congress of Entrepreneurs of the EAEU. August 16, 2021 URL: https://www.alta.ru/expert_opinion/82526/

[6] Davydov R.V. Improving customs regulation in accordance with the EAEU Development Strategy until 2025. Bulletin of St. Petersburg University. Economy, 38 (2), p. 186–207. URL: https://doi.org/10.21638/spbu05.2022.202

[7]Selivanova M.A. Implementation of the Strategy 2020-2025 in the field of customs regulation, incl. improvement of the EAEU Customs Code. Round table «Union without Borders: Achieved Goals and New Challenges. Results of 2021». International Congress of Entrepreneurs of the EAEU, November 30, 2021 URL: https://www.alta.ru/expert_opinion/85767/

[8]Davydov R.V. Improving customs regulation in accordance with the EAEU Development Strategy until 2025. Bulletin of St. Petersburg University. Economics, 38 (2). – P. 197. URL: https://doi.org/10.21638/spbu05.2022.202

[9]Activity strategy of the Customs cooperation bloc of the Eurasian Economic Commission until 2025. EEC. URL: https://eec.eaeunion.org/upload/medialibrary/993/STRATEGIYA-2025.pdf

[10]Ibid.

[11]See Decision of the Eurasian Intergovernmental Council of April 30, 2019 № 6 «On the Description of the Reference Model of the National Single Window Mechanism in the System of Regulation of Foreign Economic Activity». Alta Soft . URL : https://www.alta.ru/tamdoc/19ms0006/

[12]Activity strategy of the Customs cooperation block of the Eurasian Economic Commission until 2025. EEC . URL: https://eec.eaeunion.org/upload/medialibrary/993/STRATEGIYA-2025.pdf 

[13] Taking the Customs Union to the Next Level: a Plan for Action. Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee. COM( 2020) 581 final. Brussels, 28.9.2020. URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/customs-action-plan-2020_en.pdf

[14] Anda Ghiran , Anna Hakami , Laurent Bontoux , Fabiana Scapolo . The future of Customs in the EU 2040.  A foresight project for EU policy. The European Commission’s science and knowledge service. Joint Research Centre. URL: https://publications.jrc.ec.europa.eu/repository/bitstream/JRC121859/the_future_of_customs_in_the_eu_2040_report_final2_online_1.pdf

[15]Customs Action Plan: Frequently asked questions. European Commission. URL: https://ec.europa.eu/commission/presscorner/detail/en/QANDA_20_1710

[16]See Moser S.V. Conclusion on the results of the case study as part of the preparation of the Strategic Plan for the Development of Customs Regulation until 2025 Moscow,
November 25, 2020.

[17]See Decree of the Government of the Russian Federation dated May 23, 2020 № 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[18]See EAEU Digital Agenda. 2016-2019-2025. Collection. Eurasian Economic Commission. Moscow, 2019. URL: http://www.eurasiancommission.org/ru/Documents/digital_agenda_eaeu.pdf

[19]See Decree of the Government of the Russian Federation dated May 23, 2020 No. 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[20]Ibid.

[21]See Decree of the Government of the Russian Federation dated May 23, 2020 № 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[22]Ibid.

[23]See Art. 88 of the Customs Code of the Eurasian Economic Union (as amended on May 29, 2019) Appendix № 1 to the Treaty on the Customs Code of the Eurasian Economic Union. URL: https://docs.cntd.ru/document/456058064

[24]See Decree of the Government of the Russian Federation dated May 23, 2020 № 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[25]See Decree of the Government of the Russian Federation dated May 23, 2020  № 1388-r «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[26]See Decree of the Government of the Russian Federation dated May 23, 2020 № 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[27]See Decree of the Government of the Russian Federation dated May 23, 2020 № 1388-р «Strategy for the Development of the Customs Service of the Russian Federation until 2030». Alta Soft. URL: https://www.alta.ru/tamdoc/20rs1388/

[28] Named in the bibliographic list to this article.

[29]See Moser S.V. Conclusion on the results of the case study as part of the preparation of the Strategic Plan for the Development of Customs Regulation until 2025 Moscow, November 25, 2020.

[30] Strategic Directions for the development of Eurasian economic integration until 2025. Approved by the Decision of the Supreme Eurasian Economic Council dated December 11, 2020 № 12. URL: https://docs.eaeunion.org/docs/ru-ru/01428320/scd_12012021_12   

[31]Fulfilled. See the Agreement dated April 19, 2022 on the specifics of applying security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties during the transportation (transportation) of goods in accordance with the customs procedure for customs transit. URL: https://www.alta.ru/tamdoc/22bn0066/

[32]Clause 3.1.8. Strategic directions for the development of Eurasian economic integration until 2025. Approved by the Decision of the Supreme Eurasian Economic Council dated December 11, 2020 № 12. URL: https://docs.eaeunion.org/docs/ru-ru/01428320/scd_12012021_12 ; Fulfilled. See the Agreement of April 19, 2022 on the use of navigation seals in the Eurasian Economic Union to track shipments. URL : https://www.alta.ru/tamdoc/22bn0065/

[33]See clause 3.1.7. Strategic Directions for the development of Eurasian economic integration until 2025.

[34] Mozer Sergei. Legal instrument and tools of the World Customs Organization: guide. Moscow: Publishing House of the Russian Customs Academy, 2021. – 134 pages. URL: http://customs-academy.net/?p=14078

Mozer S.V. On the issue of organizing effective legal relations with the World Customs Organization: recommendations for customs and economic unions // Problems of Economics and Legal Practice. – № 4. – 2022. URL: http://customs-academy.net/?p=14604   

Moser S.V. Organizational and legal aspects of the membership of the European Communities in the World Customs Organization as a precedent for customs and economic unions // Socio-political sciences. – № 4. – 2022. URL: http://customs-academy.net/?p=3817 

Mozer S.V. Analysis of the legal instruments of the European Union governing its legal status in the World Customs Organization. // Problems of economics and legal practice. – № 5. – 2022. URL: http://customs-academy.net/?p=3817

Moser S.V. Analysis of the stages and organizational and legal features of obtaining membership by the European Union in the World Customs Organization // Problems in Russian legislation. – № 6. – 2022. URL: http://customs-academy.net/?p=3817 

Moser S.V. Organizational and legal features of obtaining by the European Union rights and obligationsakin to those enjoyed by members of the World Customs Organization // Gaps in Russian Legislation. – № 7. – 2022. URL: http://customs-academy.net/?p=3817

 

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  32. Anda Ghiran, Anna Hakami, Laurent Bontoux, Fabiana Scapolo. The future of Customs in the EU 2040. A foresight project for EU policy. The European Commission’s science and knowledge service. Joint Research Centre. URL: https://publications.jrc.ec.europa.eu/repository/bitstream/JRC121859/the_future_of_customs_in_the_eu_2040_report_final2_online_1.pdf