Sergei Mozer, Ph.D. (Law)
Senior Researcher in the Research Institute of the Russian Customs Academy
Published: Gaps in Russian Legislation. – Vol. 16, № 1. – 2023. – pages 197-218.
© S.V. Mozer, 2023
Telegram: https://t.me/teloneum
When using the article referance is required
Note for practitioners: those who are not interested in the theoretical provisions of this article can immediately proceed to familiarize themselves with the methodology for assessing the state (level) of development of customs regulation in the EAEU, including the questionnaire forms that are presented in the second part of this research material.
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 and legal instruments of the international customs community, including the World Customs Organization (WCO), the European Union (EU) and the Eurasian Economic Union (Union) on the analysis the effectiveness of customs activities to improve customs regulation.
Conclusions
The research article is devoted to the issues of modernization of the Union’s law in the field of customs regulation based on an analysis of the level of development of the customs of the EAEU member states.
The subject of the study is the WCO Working Group on Performance Management materials, the EU Customs blueprint, as well as the methodological approaches of the Eurasian Economic Commission on the analysis of the level of customs development.
The formed methodological approaches, as well as proposals, can be used to develop by the Eurasian Economic Commission (Commission) a methodology for analyzing the level of development of customs regulation in the Member States of the Union, as well as creating in the future the EEU Code of Customs Standards, as a legal instrument in the formation of strategic planning documents that set the main vectors for further integration interaction in the Union.
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 Commission, they can be used by specialists from the customs services of the EEU Member States, experts of the Commission to organize strategic planning and form the legal foundations for the modernization of the Union’s law. Conclusions and proposals, as well as the developed survey forms, can be recommended for consideration at the WCO working group on performance management as a regional (Eurasian) experience.
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, European Union, customs regulation, customs regulation, international customs law, improvement of customs regulation, customs, customs and economic union, legal instruments and tools, strategic planning, strategy, assessment methodology, indicators.
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Introduction. The issue of assessing the level of development of customs regulation in the customs or economic union and, above all, in the Eurasian Economic Union (Union, the EAEU), was first positioned in the customs cooperation bloc of the Eurasian Economic Commission in November 2021. As part of the work to improve the law of the Union in the customs sphere, the idea arose to conduct a comparative analysis of the state of development of customs regulation in the Member States of the Union.
It should be noted that the issue of creating in the World Customs Organization (the WCO, the Organization) its own professional system for evaluating the work of Customs services was announced at the level of the Federal Customs Service in 2017. According to the experts of the Federal Customs Service of Russia, the rating of Doing business is sector-specific and does not provide an objective assessment of the general state of affairs in the field of international trade regulation.[1] A similar point of view was expressed by us back in 2013 as part of a study of the issues of improving customs control when moving goods by roads.
WCO approaches. In July 2014, we received training at WCO Headquarters as part of the WCO Knowledge Academy 2014,[2] which is a course delivered by highly respected technical experts in various areas of Customs, as well as instructors from private companies, government institutions and academia.[3] The main objective of the WCO Customs and Trade Knowledge Academy is to provide intensive training for customs and business practitioners.[4]
During discussions with WCO experts, we asked questions about the availability of WCO organizational and legal methods for improving customs control or other institutions of customs law, as well as indicators corresponding to them for assessing customs regulation in customs services. Already at that time it was clear that there were no such methods in the context of customs law institutions, as well as uniform indicators characterizing the effectiveness of customs administration. At the WCO expert level, indicators were voiced, for example, developed by the World Bank, which characterize trade to a greater extent, but not customs regulation, which, according to the author, is far from ideal and does not quite correspond to the WCO competence, which, first of all, is an international customs organization.
In this vein, we add that on November 15, 2019, the first meeting of the WCO Working Group on Performance Measurement (the WG, working group) was held. Although the name of the working group does not fully reflect its functionality, let us clarify that we are talking about measuring the effectiveness of the Customs service. The Working Group was tasked to develop a new WCO Performance Measurement Mechanism.
For reference, we note that in June 2018, at the Policy Commission in June 2018, Members recognized «the need for Customs to take ownership and begin to conduct self-evaluation, preferably using a performance measurement tool developed by the WCO. Delegates also stressed that the Organization should have its own robust, comprehensive and fully scientific methodology for performance measurement, thus ensuring that the product is recognized politically, being the «undisputed standard» for measuring Customs performance, covering all major Customs competencies and going beyond the Time Release Study.[5]
The WCO material of November 7, 2018 «Monitoring/evaluation of implementation of WCO instruments and tools» notes that following the June Policy Commission, the WCO Secretariat conducted a preliminary review of relevant initiatives and perspectives that could help serve to guide the way forward. The review included a study of existing tools and initiatives both within the WCO as well as those maintained by other international organizations. Additionally, an initial survey of expectations was conducted with a sample group of Members which had shown particular interest in the topic of performance measurement during previous WCO meetings.[6]
According to the WCO, organizational performance measurement is imperative for Customs administrations seeking a sound basis for decision-making. It enables senior decision-makers to be aware of what is and what is not working well, and to identify better ways to deliver services. Performance measurement also increases accountability, raises the Administration’s profile and supports business cases for investments.[7]
The WCO has developed several additional tools that serve to deepen the process of performance measurement of Customs administration.[8] Here, experts from the WCO Secretariat note that for specific areas of Customs administration, the WCO has several diagnostic tools that include maturity models. Maturity models can be used to facilitate the links between performance measurement (i.e. what to measure, how to measure and report the results) and management (i.e. how to use the measures to manage the performance of an organization). Often these maturity models are linked to the extent to which specific WCO instruments and tools are implemented and they have been used to assess development status to support capacity building and reform and modernization projects.[9]
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An important thesis of the WCO Secretariat, in our opinion, is the assertion that the first step in the creation of a performance measurement tool is understanding its primary objective. It is understood that the expected scope and purpose of the tool are the following: Scope: the tool should focus on providing key performance indicators (KPIs) for all Customs competencies (revenue collection, trade facilitation and economic competitiveness, enforcement, security and protection of society), although this may be broken down into modular elements to target specific areas or specific business processes of strategic interest to Members. In addition, indicators for this assessment should monitor the extent to which WCO tools, instruments and recommendations have been applied, as well as support their evaluation in line with emerging international practice.[10]
Let’s pay attention to the WCO’s proposed succinct definition of the purpose of the WCO Performance Measurement Mechanism: to provide a politically recognized evidence-based, scored assessment that can be used to improve the Customs performance while making an impact on the economic development and business environment at national and international level.[11] That being said, the overall objective of the evidence-based, scored WCO Performance Measurement Mechanism is to assist the national economies in revenue mobilization and safe and smooth movement of people and goods.[12]
In addition, the WCO has identified more specific objectives of the mechanism under consideration:
– enable strategic and evidence-based policy-making process in Customs administrations;
– incorporate all the Customs competences (revenue collection, trade facilitation and economic competitiveness, enforcement, security and protection of society, etc.) for assessing and improving efficiency and effectiveness;
– reflect the extent to which the relevant WCO tools and Conventions are applied in support of revenue mobilization and safe and smooth movement of people and goods;
– contribute to an introspective view of the effectiveness of the WCO process on Members’ performance.[13]
As part of the work on the creation of a legal instrument for evaluating the effectiveness of customs authorities, the experts of the WG formed a list of criteria for selecting indicators of the effectiveness of customs authorities.[14]
Analysis of materials from the first to the fourth sessions of the Working Group made it possible to get acquainted with the international practice of assessing the effectiveness of customs authorities activities, since the Customs services participating in the work voiced national approaches to assessing the effectiveness of the work of modern customs. Noteworthy is both the generated list of indicators and the set of the WCO legal tools that can be used to create a performance measurement tool.
The approach proposed by the WCO to create a tool for measuring the effectiveness of modern customs is based on 4 dimensions:[15]
– trade facilitation and economic competitiveness;
– revenue collection;
– enforcement, security and protection of society;
– organizational development.
And now let’s ask the question, in which of the dimensions is the customs or customs regulation «sewed» (contained)? To answer this question, we turn to the WCO Strategic Plan 2022-2025.[16] According to this document, this layer of the Strategic Plan is related to Members’ needs in terms of facilitation, revenue collection and protection of society, all supported by organizational development. These represent the definition of the role of Customs at borders and in trade supply chains, and the need for Customs administrations to be well managed and internally efficient.[17]
Under SO1, Trade facilitation, the Secretariat will pay particular attention to the Revised Kyoto Convention, E-Commerce, the WTO Trade Facilitation Agreement, SAFE and AEO, Coordinated Border Management, the Data Model and waste-related issues.
Under SO2, Revenue collection, work will continue to focus on the Harmonized System, valuation, origin and resource mobilization.
Under SO3, Protection of society, the work will be articulated around risk management, revenue fraud, passenger control and SAFE, anti-money laundering and counter-terrorism financing, and drugs/medicines.
Under SO4, the main tasks will be related to performance measurement, gender equality and diversity, integrity, human resources management, the implementation of the capacity building strategy, and the improvement of the pool of experts.[18]
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We did not see advanced customs technologies, customs infrastructure, customs operations and procedures, customs control (with the exception of RMS), participants in customs legal relations (for example, owners of temporary storage warehouses, carriers, customs representatives, etc.) in the listed set of strategic goals. The problem is that behind the named strategic goals of the WCO Strategic Plan it is very difficult to see the real customs (!).
Accordingly, the construction of a methodology for assessing the effectiveness of the activities of customs authorities, which is based not on the development or evaluation of specific institutions of customs law or the characteristics of the work of customs, but on the directions of the WCO Strategic Plan, according to the author, calls into question (cause doubt) the process of developing the necessary and relevant indicators by the Working Group. After all, it is supposed to compare the activities of the customs authorities, and not the directions of the functioning of the WCO.
It is worth noting that during the 3rd meeting of the Working Group, the experts decided to focus on the list of nine expected outcomes for the pilot, which was proposed to be implemented.[19] This meeting decided to focus on the following outcomes of the pilot project: Increased quality of services; Increased trust in the relationship with trade; Smoother movement of goods; Increased compliance with classification rules; Increased voluntary revenue compliance; Increased use of technical targeting and detection capabilities on goods and passengers; Increased effectiveness in combatting illicit trade in excisable products (tobacco, alcohol, petroleum and oil…); More accurate budget-based strategic planning; and More competent and engaged staff.[20]
In turn, for each expected result, the WG experts developed a standard set of elements (characteristics) in tabular form, which is subject to description: Name of the indicator, Description of the indicator, Related performance dimension, Calculation method, Rationale (relevance), Link to other indicators, Type of indicator (non-mandatory), Source of verification (SoV), References to existing databases and metadata (non-mandatory), Periodicity, Disaggregation, Target value (non-mandatory), Country example (non-mandatory), Disclosure policy.
For example, for the expected result «smoother movement of goods», two indicators are defined – (1) Physical release time to import and (2), Physical release time to export.
Another example. For the expected result «Increased quality of services», the experts of the working group established two indicators:
(1) KPI service commitment
This indicator measures the percentage of services covered by service standards. Service standards articulate a Customs administration’s intention to provide knowledgeable, accessible and fair services that are timely, professional and courteous. The purpose of this indicator is to continuously enhance a Customs administration’s commitment to clients by developing, monitoring, reporting, and improving on service standards.[21]
(2) KPI Service Delivery.
This indicator measures the percentage of services completed in accordance with service standards. Key external services (import, export, transit, passenger services) are delivered in accordance with service standards. Service standards may be established internally or in line with those that are established by international agreements or in law.[22]
Please note that these are the only WCO indicators that relate to the so-called services provided by the customs authorities. Moreover, according to the approach of the expert group, a service standard should be formed for such services (at the legislative level – author’s note ). For example, maintenance of the register of customs representatives can be considered a service in accordance with the Administrative Regulations of the Federal Customs Service for the provision of public services for maintaining the register of customs representatives.[23]
At the same time, in relation to the WCO analysis methodology, it is not clear what a service or service standard in the field of customs regulation is.
Note: unfortunately, in the Russian (economic) science over the past 10 years, a trend has developed about the so-called «service activities» of the customs authorities, according to which, almost all the activities of the customs authorities are related services. Its representatives mistakenly «sew up» the control and supervisory functions of the customs authorities under the so-called «service» or «service», where the subjects of legal relations have an equal administrative and legal status, which, according to the author, is not true and contradicts the theory of administrative law. Along with this, the customs authorities do not conclude a civil law contract for the provision of services with foreign economic activity participants (economic operator), under which the contractor (customs) undertakes, on the instructions of the customer (foreign economic activity participant), to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.[24]
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The development of this science is connected, first of all, with the fact that there is no scientific specialty in customs in the passports of scientific specialties.[25] Accordingly, today it is possible to defend a dissertation (Ph.D. thesis) in this direction in the Dissertation Council in economic sciences only in the specialty 08.00.05 – Economics and management of the national economy (economics, organization and management of enterprises, industries, complexes – the service sector) (economic sciences). It is very difficult to agree that customs is an enterprise of the national economy that provides services. This explains the artificial «adjustment» of the control and supervisory activities of customs under the so-called «service».
Finally, in order to answer all questions about the so-called «service customs», we recommend referring to the materials of the 6th session of the Working Group, which took place on 10/12/2022 at the WCO headquarters. During the event, most of the WCO WG experts presented the positions of their countries and expressed their misunderstanding of the term «services in customs» or «sservices» and «service standards». During discussions[26] theses were voiced about the lack of understanding of the concept itself and the term «service» in customs, as well as the need to provide their interpretation, since the main tasks (customs – author’s note) are control, monitoring, customs clearance, customs procedures, technologies.[27]
The indicators developed in 2021 by the Working Group for the pilot project[28] are as follows:
| Expected Result | Indicator |
| I. Increased trust in the relationship with trade | – KPI C2B «Capability Score» |
| II. Smoother movement of goods | – KPI Physical release time for import;
– KPI Physical release time to export |
| III. Increased quality of services | – KPI service commitment;
– KPI Service Delivery |
| IV. Increased compliance with classification rules | – KPI The ratio of binding rulings on classification;
– KPI Degree of non-compliance with classification rules; – KPI Proportion of appeals against binding rulings |
| V. Increased voluntary revenue compliance | – KPI Percentage of voluntary revenue paid by traders as a result of compliance with Customs legislation including self-assessments of the Customs declaration and voluntary disclosure adjustments |
| VI. Increased use of technical targeting and detection capabilities on goods and passengers | – KPI Percentage of goods intercepted on the basis of risk profiles versus other inspection sources;
– KPI Percentage of persons intercepted because of pre-arrival targeting versus post arrival. |
| VII. Increased effectiveness in combatting illicit trade in excisable products (tobacco, alcohol, petroleum and oil…) | – KPI Quantity of alcohol seized in liters by Customs per year;
– KPI Number of illicit cigarettes seized by Customs per year |
| VIII. More accurate budget-based strategic planning | – KPI Accuracy of the budget allocation for strategic planning;
– More competent and engaged staff Implementation rate of the Strategic plan |
| IX. More competent and engaged staff | – KPI More competent and engaged staff;
– KPI Competency development. |
Table 1. WCO developed indicators for the pilot project[29]
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Based on the foregoing, the question arises of the sufficiency (adequacy) of the identified 9 areas and 14 indicators in the framework of the pilot project to assess the effectiveness of the customs authorities for the subsequent improvement of customs regulation.
According to the author, the approaches to the WCO assessment methodology developed in 2021 do not affect analysis questions of automation and digitalization of customs administration (digital, smart customs), application of customs procedures, single window mechanism, e-commerce, customs infrastructure, customs control, copyright protection, customs declaring, digital technologies, smart checkpoint, application of digital technologies in the context the main institutions of customs law, etc.
We believe that the assessment methodology should be customs , i.e. applicable for a real analysis of the effective work of the customs authorities in the exercise of their control and supervisory functions. Expected outcomes such as increased trust with trade, better service quality, more accurate budget-based strategic planning may be important indicators, but they are more related to the strategic aspects of the work of modern customs and are not applicable in practice as part of the process of identifying weak and strong points (places) in customs regulation.
It is worth adding that subsequently, based on the results of the functioning of the Working Group, experts selected 65 indicators that affect individual institutions of customs law, for example, an authorized economic operator, a «single window», transit, e-commerce, origin of goods, risk management systems, post customs audit.[30] However, out of this number, WCO experts selected only 14 indicators in 9 areas, which we wrote about above.
As part of the study of the issues of improving customs regulation in the EAEU based on the best practice of customs regulation and the methodology for assessing the effectiveness of the customs authorities, it should be added that the experts of the WG formed an additional 32 (block II (14) + block III (18) areas for which they will develop relevant indicators of the assessment.[31]
European Union experience. When developing a methodology for analyzing the level of development of customs administration and digitalization of the activities of the customs authorities of the EAEU Member States, we also turned to the experience of the European Union (EU). First of all, we are talking about the legal instrument «Custom blueprints. Pathways to better customs».[32]
The standards mentioned (Customs blueprints) are the latest revision of a European Commission document, first published in 1998 as part of its pre-accession strategy (to the EU – author’s note).The EU «Customs blueprints», hereafter «the blueprints», are a tool intended to help customs administrations improve their performance. According to the EU, the blueprints will help customs administrations to assess their strengths and weaknesses, perform «gaps and needs analyses» and identify development needs. The blueprints draw upon the experience and best practices of both EU Member States and enlargement countries.[33]
The blueprints (standards – author’s note) are practical guidelines based on EU best practice. They provide a valuable standard to be used by a customs administration to assess its performance and organize its own pathway to a better customs.[34] The blueprints should help improve and build up operational and administrative capacity in the customs services by setting standards of achievement in the 19 key areas identified and by providing measurable indicators.[35] For each goal, commensurate indicators are defined in the standards to avoid any ambiguity in determining its achievement. It also provides a methodology for conducting gap and needs analysis in Customs.[36]
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In the standards we are considering, the definitions of the goal, strategic objectives, tasks and indicators are very capacious. Let us mention them.
Aim is a broad statement of what is to be achieved, expressed in terms of future expectations. It is designed to give focus and direction to the customs function concerned, to help determine the strategic objectives (see below) and to flag the overall standard of performance to be achieved.[37]
Objectives These are the minimum standards. They describe the policies, systems, procedures, etc. that need to be in place if the aim and strategic objectives are to be met. They express the strategic objectives in more detail and are governed by the same criteria.[38]
Strategic objectives are statements that support and refer back to the aim, describe in more detail what is to be achieved and indicate the level and quality of performance expected.[39]
Indicators are specific, observable and measurable characteristics that should be used to determine whether the corresponding objective has been achieved. There is at least one indicator per objective. The indicator is focused, clear and unambiguous and gives a relatively good idea of what is required, but does not quantify the level of achievement. When conducting a blueprint exercise, a customs administration may decide to include additional indicators.[40]
The set of EU customs standards highlights standards, each of which has its own purpose, strategic objectives, tasks and indicators: legislation, organization and management, human resources management, customs ethics, training, communication, customs liabilities, trade facilitation, supply chain security, risk management, border and inland control, Investigation and enforcement, customs transit, post-clearance control and audit, intellectual property rights, information and communication technologies, infrastructure and equipment, customs laboratory, internal audit.[41] The grouping of indicators in the context of the named EU standards can be found in the «Custom blueprints. Pathways to better customs»,[42] which is described above.
As we can see, the approach developed in the EU for assessing the level of development of customs administration in relation to the developed standard deserves high appreciation and, in our opinion, directly relates to the assessment of the customs activities of Customs services.
The difference between the approaches in the WCO and the EU lies in the fact that the EU indicators are not based on mathematical evaluation methods. Instead, a «yes», «no» answer system is used for each indicator.
For example, for Standard 9 «Supply chain security» (legal basis), in terms of fulfilling the task «International standards (e.g. WCO SAFE) are applied», it is given the option (answer) «Legislation is in line with the international standards».
When filling out the questionnaire, the operator can give an assessment (choice by ticking) of compliance («yes») or non-compliance («no») of the national legislation with the framework standards.
In our opinion, this does not mean that it is impossible to transform the results of the analysis (based on questionnaires) into the language of numbers with subsequent visualization in histograms. Looking ahead, we note that this method was used by us in practice when assessing the level of development of customs regulation in the EAEU Member States in 2022.
As for the WCO analysis methodology, the calculation method is established in the system of indicators being created. In the case of a quantitative indicator, the approved formula/scale and unit of measurement is given.
On the issue of ensuring a single standard in the Eurasian Economic Union. In the context of positioning the EU Custom blueprints, we could not ignore the Strategic Directions for the Development of Eurasian Economic Integration until 2025[43] (Strategic Directions), which, in terms of improving customs regulation, provide for «ensuring a single standard for customs operations, customs control, exchange of information, unification and implementation of risk management systems in the Union» [44](clause 3.2.).
We should pay attention that according to the Order of the Council of the Commission dated April 5, 2021 № 4, the responsible executor (co-executor) for this item of Strategic Directions is the Member States and the Joint Board [45] (Customs Services of the Member States of the Customs Union – author’s note ) (hereinafter – Joint Board). The Commission does not take part in the development of the aforementioned single standard. Moreover, within the framework of Eurasian integration, there is no analytical information on the merits of the issue.
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In this regard, a number of questions arise, for example, how can standards be created in the EAEU in the field of customs regulation without the participation of the authorized bodies of the Union and directly the Commission, moreover, by an organization (Joint Board) that is not included in the system of governing bodies or advisory bodies of the EAEU. Today, at the expert level and in the law of the Union, the concept (term) of a «single standard» has not been defined in accordance with clause 3.2 of the Strategic Directions.
In this regard, the thesis voiced in 2020 looks interesting that «specific unification indicators, however, the Russian side intends to seek their implementation at the EAEU level».[46] In response to this, we have a fair question: in what act of the EAEU should such indicators be recorded (introduced) if they are developed for the Union? And why will an attempt to create them after some time be carried out without the participation of experts from the EEC Customs Cooperation Bloc? For reference, we note that seven indicators for assessing the standard are given in 2020 in a research article by the First Deputy Head of the Federal Customs Service of Russia Mr. Ruslan Davydov.[47]
In his opinion, «the standard means the unity of customs operations and customs control, which will allow conscientious participants in foreign economic activity (economic operators – author’s note) to go through control procedures quickly and painlessly, and all control power will be directed to those who are trying to violate customs rules».[48]At the same time, the unity of customs regulation on the territory of the Union has not yet been achieved.[49]
Within the frames of comparative law analysis, we recall that, according to the Custom blueprints, the blueprints (standards – author’s note) are practical guidelines based on EU best practice. They provide a valuable standard to be used by a customs administration to assess its performance and organize its own pathway to a better customs.[50]
We believe that the term «practical guidelines» (reference, model – author’s note) is the most successful concept for defining a «single standard», rather than some kind of «unity». When developing the Strategic Directions in 2020, it was impossible to assume that the promising issue of developing a single standard in the EAEU in the customs area within the framework of Eurasian integration would be reduced only to the application of a risk management system. After all, positive international experience says something else.
There is a point of view on the definition of the standard for customs operations. Such a standard, according to Mr. Davydov Ruslan, is understood as «the application of customs procedures and the performance of customs operations in accordance with the current regulatory legal framework, providing equal, favorable and predictable business conditions for bona fide participants in foreign economic activity, subject to full, lawful and timely collection of customs payments».[51]
However, as the same author notes, that «the EAEU countries and the Eurasian Economic commissions failed to agree on specific wording that reveals the content of the standard, and the past 2021 did not bring clarity to this issue».[52]
We do not agree with this thesis, since the Eurasian Economic Commission does not participate in the development of a single standard. Accordingly, the EEC has nothing to do with the lack of progress on the implementation of paragraph 3.2 of the Strategic Directions. We need to recall that the executor (co-executor) under this item is the Member States and the Joint Board.[53] In fact, the main executor is the Joint Board.
Another question rightly arises – about the prospects for the development of a single standard and related indicators, if, based on open information, the Joint Board has not been able to reach agreement on understanding what a «single standard» is.
Thus, the scientific and expert community does not have a comprehensive picture of the issues and prospects for the development of a single standard and relevant indicators for the purposes of improving customs regulation in the Union.
In our opinion, Eurasian integration in terms of customs requires a different, more serious strategic approach, which refers to the development of the Code of Customs Standards of the EAEU (!). Moreover, such work should be carried out at the side of the EEC Customs Cooperation Bloc. We believe that this proposal should form the basis of a new strategic planning document that sets the main vectors for further integration cooperation in the Union in the medium and long term for the development of customs regulation, for example, until 2040.[54]
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Theoretical Approaches. The author proceeds from the fact that any developments in the field of improving customs regulation that are of practical importance, for example, the creation of a unified system of customs transit in the EAEU or the modernization of the Customs Code of the Union, should be based on scientific research. However, in practice, the problem lies in the lack of experts from customs or international organizations, including the WCO, who are directly involved in applied scientific research.
We have studied many theoretical approaches to assessing the performance of customs authorities. Among them are the studies of Makrusev V.V., Lyubkina E.O.,[55] Dorozhkina T.V., Tatarchenko K.R.,[56]Alekseeva M.V., [57]Knyshova A.A.[58] However, none of them group indicators or characteristics in the context of customs law institutions or basic issues, characteristics (blocks, areas) of customs regulation, including for the purposes of conducting a comparative analysis of the level of development of customs regulation in the EAEU Member States.
Presentations and reports. Finally, in order to develop a methodology and indicators of the level of development of customs regulation that can be applied in practice, we turned to the reports and presentations made as part of the International Customs Forum organized by the Federal Customs Service in 2021.[59] Forum presentations – these are excellently prepared reports on the main results of the Customs Service, the prospects for its development, the approaches of the business community to optimizing interaction with modern customs, as well as on the facilitation of trade procedures and the improvement of customs regulation in general.[60]
We analyzed all the materials of the forum and identified the basic indicators (characteristics), which, in our opinion, allow us to conduct a comparative analysis of the level of development of customs regulation and digitalization of the activities of Customs Services in the Member States of the Union. Along with this, we analyzed the concepts of development of Customs Services in the near future and formed a basic set of indicators (characteristics) of modern customs.
On the methodology for assessing the state of development of customs regulation in the EAEU Member States. In the conditions of the new economic reality, the modern customs is entrusted with the solution of important tasks aimed at maximizing the facilitation of foreign trade by increasing the effectiveness of customs administration and ensuring uniform law enforcement practice and economic security in the Union.[61] The Strategic Directions define directions in the field of customs administration, such as improving customs regulation within the Union, forming the Union as one of the most significant centers for the development of the modern world, as well as ensuring the most effective institutional system of the Union, which guarantees the implementation of the adopted agreements.
As noted above, Order № 4 of the Council of the Commission dated April 5, 2021[62] approved the Action plan for the implementation of the Strategic Directions, in accordance with which the Customs Cooperation Bloc implements the following activities: preparation (introduction of appropriate amendments) of acts of the Union bodies on customs regulation, holding consultations on issues of conducting coordinated customs control at the places of customs operations, developing proposals for amending the rules for information interaction, preparing acts of the Union bodies that ensure the regulatory consolidation of priority tools for implementing the national «single window» mechanism, etc.
The Commission, within the framework of the Treaty on the EAEU dated May 29, 2014 (Treaty), monitors by collecting, summarizing and evaluating information on the implementation (compliance) by the Member States of the Treaty, international treaties and decisions to ensure effective legal regulation and uniform law enforcement in the Union. The purpose of such work is the development and adoption of the necessary measures to ensure (compliance with) the implementation by the Member States of these international treaties and decisions, as well as the development of proposals for improving the law of the Union.
We proceed from the need to create a customs space of trust in the Union. This will increase the security and stability of the Union, reduce the costs of business and states and allow it to take a leading position in the global customs community.[63] Such a space of trust can be formed by ensuring a single standard for performing customs operations and conducting customs control, exchanging information on the results of such control, unifying responsibility for non-compliance with the requirements of Union law in the field of customs regulation. The implementation of these activities will be more successful due to the assessment of the state (level) of development of customs administration, including the analysis of law enforcement practice in the Member States of the Union.
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In this regard, the relevant questionnaire forms were developed, which allowed us in 2022 to conduct a comprehensive analysis of the level of development of customs administration and digitalization of the activities of the Customs authorities of the Member States of the Union. The developers are Mozer Sergei, Sekerbayeva Dinara and Zelenov Vitaly.
The objectives of the analysis are: (1) assessment of the state (level) of development of customs administration and digital transformation of the activities of the Customs authorities of the Member States; (2) preparation of practical proposals for improving customs regulation in the Union, expanding the use of digital technologies that ensure the automatic execution of customs operations without the participation of officials, for the formation of a maturity model of modern customs and uniform standards in the field of customs.
Object of analysis: (1) the law of the EAEU in the field of customs regulation; (2) national legislation in the field of customs; (3) international legal instruments and tools of customs administration; (4) law enforcement practice; (5) foreign trade statistics, as well as statistics and reports of Customs authorities; (6) indicators of implementation levels of development of customs administration.
Directions of analysis: legal basis; technological basis; information and technical basis.
Let us consider survey forms and tables for analysis.
QUESTION FORMS AND TABLES
- Indicators of customs administration
The main elements of this survey form are presented as follows:
| № | Name of indicator | Information on the indicator |
The column «Information on the indicator» is filled in by the operator.
Let’s consider the indicators selected by the developers (column «Indicator Name») for filling in the survey form.
| № | Name of indicator |
- Creation of favorable conditions for the implementation of foreign trade
and effective interaction between participants in foreign economic activity (economic operators) and customs authorities
| 1. | Analysis of public services provided by the customs authorities (See tables of indicators on the quality of services № 1-2) | |
| 2. | Does the customs authorities have an established mechanism that allows them to periodically interact with traders (economic operators) to discuss topical issues arising in practice in the field of customs regulation that affect their commercial operations? If yes, please indicate the name of such advisory bodies (conference platforms), as well as their format.
Examples would be an advisory council, a public-private advisory group, a Customs-to-Business working group, etc. |
|
| 3. | Do such advisory bodies meet to discuss specific topics, how often?
Possible examples: AEO, customs procedures, technology, digital customs, single window, intellectual property rights, etc. |
|
| 4. | Are mechanisms in place to ensure that the work of the advisory body is transparent to the public?
Possible examples include pre-announced meetings, open access to the agenda and materials discussed, and the established opportunity to provide written and oral comments to interested parties. |
|
| II . Trade Facilitation | ||
| 5. | Indicate the average time required to complete customs operations from the arrival of goods (by all modes of transport) to their physical release (for imports) | |
| 6. | Indicate the average time required to complete customs operations from the submission of an export customs declaration (by all modes of transport) to the actual departure of goods from the customs territory of the Union (for export) | |
| 7. | Indicate the average time required to complete customs operations during the transit of goods | |
| 8. | Specify the average time of customs operations when releasing goods | |
| 9. | The share of consignments in respect of which a customs inspection was carried out to the total number of executed customs declarations for the analyzed period | |
| 10. | Efficiency of customs inspections (ratio of effective customs inspections to the total number of customs inspections carried out for the analyzed period) | |
| 11. | Number of AEOs in the Member State’s registry | |
| 12. | The total volume of goods moved by AEOs, including: | |
| 1) in value terms to the total volume of goods transported by the Member State of the Union for imports. | ||
| 2) as a percentage of the total volume of goods transported by the Member State of the Union on imports | ||
| 3) in value terms to the total volume of goods transported by the state – a member of the Union for export | ||
| 4) as a percentage of the total volume of goods transported by the state – a member of the Union for export | ||
| 13. | Share of declaration of express cargoes in electronic form in the context of express cargoes moved to the address: | |
| 1) individuals | ||
| 2) legal entities | ||
| 14. | Share of e-commerce in total retail trade | |
| 15. | Economic damage revealed by the results of customs control after the release of goods | |
| 16. | The share of violations identified using the risk management system in the total number of violations identified as a result of customs control for the analyzed period | |
| III . Goods classification | ||
| 17. | Indicate the total number of decisions made on the classification of goods for the analyzed period: | |
| 1) before the release of goods | ||
| 2) after the release of goods | ||
| 3) including preliminary decisions | ||
| 18. | The ratio of preliminary decisions made on the classification of goods to the total number of foreign economic activity participants (economic operators) involved in the import of goods for the analyzed period | |
| 19. | The share of cases of incorrect classification of goods detected by the customs authorities during their customs declaring (the number of violations in the classification of goods to the total number of customs declarations for the analyzed period) | |
| 20. | The share of complaints of participants in foreign economic activity (economic operators) on the adopted (taken) classification decisions for the analyzed period (the share of complaints about classification decisions from the total number of complaints about all decisions of the customs authorities) | |
| 21. | Indicate the total number of preliminary decisions appealed by traders in national courts during the analyzed period | |
| 22. | Indicate the total number of classification decisions appealed by participants in foreign economic activity (economic operators), adopted by customs authorities in national courts for the analyzed period, including: | |
| 1) before the release of goods | ||
| 2) after the release of goods | ||
| IV . Customs payments | ||
| 2 3 . | The share of paid (collected) customs payments in the total amount of customs payments additionally calculated based on the results of customs control | |
| 1) in connection with the adjustment of information on the customs value; | ||
| 2) in connection with the correction of information on the origin of goods; | ||
| 3) in connection with the adjustment of information on the classification of goods | ||
| 24. | The share of customs payments returned as a result of customs control carried out by the customs authority, including: | |
| 1) in connection with the adjustment of information on the customs value; | ||
| 2) in connection with the correction of information on the origin of goods; | ||
| 3) in connection with the adjustment of information on the classification of goods | ||
| 25. | The share of customs payments returned as a result of appealing against decisions, actions (inaction) of customs authorities, including: | |
| 1) in connection with the adjustment of information on the customs value | ||
| 2) in connection with the correction of information on the origin of goods | ||
| 3) in connection with the adjustment of information on the classification of goods | ||
| V. International customs cooperation | ||
| 26. | Please indicate the main WCO instruments that you use, those that you plan to use, and those that you have not used and do not plan to use in the near future. | |
| VI . Customs development strategy | ||
| 27. | Indicate the adopted strategies (concepts) for the development of customs authorities in the short, medium and long term. If yes, please indicate these normative acts and attach them to the questionnaire. | |
| 28. | Specify the adopted legal acts (road maps, action plans, implementation programs) for the implementation of the above strategic documents. Specify these normative acts and attach them to the questionnaire. | |
| 29. | Specify the legal instruments used by the Customs Service to analyze the effectiveness of its activities. | |
| 30. | Specify strategic documents for the development and implementation of advanced digital technologies in the activities of customs authorities (for example, digital, intellectual customs). | |
| 31. | Indicate in which pilot projects, experiments affecting the scope of customs regulation, the customs authorities are involved, conducted by:
1) between the Member States of the Union, including those held by the decisions of the Joint Board (Customs Services of the Member States of the Customs Union); 2) on a bilateral basis with third countries; 3) between customs authorities and business (for example, logistics, transportation companies). |
|
| 32. | What prospects do you see for the development of customs regulation in the EAEU in the context of the implementation of the Strategic Directions for the Development of Eurasian Economic Integration until 2025? | |
| 33. | What measures need to be taken (to establish common standards, «rules of the game») to ensure uniform customs regulation and to minimize administrative barriers and bottlenecks in practice in the EAEU? | |
| 34. | Indicate the legal gaps and barriers that hinder the development of the Customs authorities of the EAEU Member States, as well as proposals and recommendations for their elimination. | |
| 35. | Other suggestions and recommendations. | |
– pages 207-209 –
Tab. 1. Indicators of the quality of services provided by the Customs authorities
| № | Service name | legal act | In fact, it turns out | View (form) | ||
| Yes | No | writing (paper) | electronic | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. | Service 1 | |||||
| 2. | Service 2 | |||||
| … | Service 3 | |||||
Note: the table is filled in if a certain type of activity is referred to as a «service» by the Customs service at the regulatory level.
Tab. 2. Number of services rendered by Customs authorities in 2021
| № | Total number of services established by law | Total number of services rendered | including in electronic form | Improving the quality of services in% (column 3 / column 2 * 100) | Share of services provided electronically in % (column 4 / column 3 *100) |
| 1 | 2 | 3 | 4 | 5 | 6 |
II . Level of automation and digitalization of Customs authorities
The tables below (№ 3, 4) provide an «open» list of elements of automation and digitalization , which can be supplemented based on the level of development of Customs authorities.
The main elements of survey forms № 3, 4 are presented as follows:
| № | Name of the automation element | Availability indicator (yes/no) | Information on the element | Note |
-209-
The columns «Availability indicator (yes/no)», «Information on the element», «Note» are filled in by the operator. Let’s consider the indicators selected by the developers (column « Name of the automation element») for filling in the survey form.
For each item on this list, the following information should be prepared:
Column 1 – number in order;
Column 2 – the name of the element of automation / digitalization;
Column 3 – a sign of the presence of an element of automation / digitalization
in the information system of the Customs authority (the answer is «yes» / «no»);
Column 4 – information on the element of automation / digitalization:
4.1. If «no», is it planned to be developed (implemented), in what timeframe
and in accordance with what document (order, roadmap, action plan, etc.)?
4.2. If «yes», indicate:
4.2.1. Degree of implementation (pilot, experimental (partial), industrial (full);
4.2.2. Degree of coverage (by customs checkpoints, modes of transport, categories of goods, customs operations, customs procedures, forms of customs control);
4.2.3. What digital technologies are used in the automation / digitalization element (for example, big data, artificial intelligence, cloud computing, industrial Internet of things, blockchain, machine learning, neural networks, biometrics, augmented reality technology, robotics components and sensors, technology wireless communication, etc.);
4.2.4. The normative legal act regulating the application of the automation element is indicated.
Column 5 – a note where additional information (explanations) can be indicated.
Tab. 3. Automation of customs administration
| № | Name of the automation element | |
| 1. | Availability personal cabinet for interactions with customs authorities | |
| 2. | Electronic declaring: | |
| – including electronic transit declarations; | ||
| – electronic declarations on goods for express cargo | ||
| 3. | Automatic registration of goods declarations | |
| 4. | Automatic registration of transit declarations | |
| 5. | Auto release of declarations | |
| 6. | Automatic control of the correctness of the classification of goods and the detection of violations related to the statement of false information about the classification code of goods | |
| 7. | Electronic preliminary informing | |
| 8. | Remote release | |
| 9. | Automation of customs control processes after the release of goods (electronic customs check) | |
| 10. | Automatic selection of control objects | |
| 11. | Automation of the selection of objects of customs control after the release of goods | |
| 12. | Integration of information resources of customs authorities with the basic components of the e-government infrastructure | |
| 13. | Application of contactless interactions methods by subjects of customs legal relations | |
| 14. | Electronic transit declarations | |
| 15. | Customs payment in a centralized manner (a single personal account) | |
| 16. | Independent management of the payer’s own funds | |
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Tab. 4. Digitalization of customs administration
| № | Name of the automation element |
| Supranational projects in the EAEU | |
| 1. | Implementation of a traceability system for goods |
| 2. | Use of navigational seals. End-to-end control of the movement of goods across the territory of the EAEU |
| 3. | Unified customs transit system (electronic transit) |
| 4. | Implementation of information interaction within the framework of common processes through the integrated information system of the Union |
| 5. | Implementation or participation in digital pilot projects, such as: digital transport corridors, labeling of goods, digitalization of railway transportation within the framework of trade and economic cooperation with China, and other similar projects |
| Single window mechanism | |
| 6. | Ensuring the exchange of information with interested parties through a single access point, as well as the absence of the need to submit relevant documents on paper |
| 7. | Transition from electronic document management to data exchange |
| 8. | Creation of an ecosystem for managing foreign economic activity based on the principles of managing data, processes, interaction and changes |
| 9. | Implementation or participation in pilot projects under the National Single Window Mechanism |
| 10. | Coordinated Border Management: |
| – inside the country; | |
| – within the framework of interstate information interaction with the Customs authorities of neighboring states; | |
| – combining the functions of customs and border control | |
| Electronic commerce | |
| 11. | Interaction of information systems of customs authorities with electronic trading platforms |
| Customs infrastructure | |
| 12. | Availability of Electronic Declaration Centers (EDC) |
| 13. | Application of centralized automatic dispatching:* |
| – between EDCs | |
| – between inspectors | |
| Customs control | |
| 14. | Intelligent, flexible, self-configuring RMS (consignment risk assessment) |
| 15. | Digital twins (predicting response to change) |
| 16. | Customs monitoring |
| 17. | Real time monitoring |
| 18. | Preliminary decisions on the choice of forms of customs control before the arrival of goods |
| 19. | Automation of the process of monitoring the correctness of the classification of goods |
| 20. | Electronic systems for verification of the country of origin of goods |
| Copyright protection | |
| 21. | Switching to exclusively electronic interaction with the right holder (when maintaining the customs register, as well as when counterfeiting is detected) |
| Customs declaration | |
| 22. | Conducting a semantic analysis of information from the goods customs declaration, as well as accompanying documents (transport, commercial) and permits obtained through interdepartmental interaction |
| Digital technologies | |
| 23. | Big data |
| 24. | Artificial intelligence |
| 25. | Cloud computing |
| 26. | Internet of Things |
| 27. | Blockchain |
| 28. | Machine learning |
| 29. | Mobile technologies (wireless communication technology), including the use of mobile devices |
| 30. | Biometrics |
| 31. | Augmented reality technology |
| Intellectual checkpoint | |
| 32. | «Electronic ticket» system |
| 33. | Automatic check-in |
| 34. | Real-time categorization of consignments |
| 35. | Verification of the possibility of automatic release of goods in accordance with the declared customs procedure |
| 36. | Automatic placement (introducing of goods) under the customs procedure of transit |
| 37. | Automatic reading and recognition of vehicle plates |
| 38. | Automatic passage of radiation control |
| 39. | Automatic passage of weight control (weight and size complex) |
| 40. | Automatic passing of inspection using inspection complex |
| 41. | The use of artificial intelligence for the analysis of images of the portal inspection complex |
| 42. | Image recognition (automatic detection of control objects) |
| 43. | Intellectual analysis of images of inspection and screening systems |
| 44. | Other types of control using technical means of customs control |
| 45. | Unified information network of technical means |
| 46. | Integration of a unified information network of technical means with information systems of state regulatory bodies |
| 47. | Automatic decision-making on the choice of the order of transactions.
Note: data from the technical systems of customs control are automatically transferred to the unified system of customs authorities and are used when the vehicle is directed along the red or green corridor and in the automatic execution of customs operations |
– pages 210-212 –
Tab. 5. Application of digital technologies in the context of the main institutions of customs law
The table was developed in order to analyze the digital technologies used by the Customs services in the context of the main institutions of customs law.
The main elements (columns) of the survey form (Table № 5) are presented as follows: №, name of legal institutions, digital technologies (big data; artificial intelligence and neural technologies; cloud computing; Internet of things; blockchain, machine learning, biometrics, augmented reality technology, wireless technology, including the use of mobile devices).
Named columns (with the exception of «№», «name of institutions of law») are filled in by the operator in the context of institutions of customs law. Let’s consider the indicators selected by the developers (column «Indicator name») for filling in the survey form. If the specified digital technologies are used by the Customs authorities when performing customs operations listed in Table № 5, or when conducting customs control, then «yes» is indicated in the corresponding columns, otherwise «no» is indicated .
| № | Name of institutions of law | |
| 1. | Classification of goods | |
| 2. | Origin of goods | |
| 3. | Customs value of goods | |
| 4. | Customs payments | |
| 5. | Customs duties | |
| 6. | Arrival at the customs territory of the Union | |
| 7. | Departure from the customs territory of the Union | |
| 8. | Temporary storage | |
| 9. | Customs declaring | |
| 10. | Release of goods | |
| 11 | Customs procedures | |
| 12. | Movement of goods for personal use | |
| 13. | Movement of vehicles of international transportation | |
| 14. | Moving supplies | |
| 15. | Movement of goods by post | |
| 16. | Movement of goods by pipeline | |
| 17. | Movement of goods by power lines | |
| 18. | Movement of goods from one part of the Union territory to another part through the territory of third countries | |
| 19. | Customs control | |
| 20. | Information systems and information technologies | |
| 21. | Information and other interaction of Customs authorities | |
| 22. | Risk management system | |
| 23. | Protection of intellectual property rights | |
| 24. | Customs expertise | |
| 25. | Activities of persons in the field of customs (customs representative, customs carrier, owner of temporary storage warehouse, owner of a customs warehouse, owner of a free warehouse, owner of a duty-free shop, authorized economic operator) |
– pages 212-213 –
III . Statistical data
Tables for filling in statistical data on key performance indicators of customs authorities are presented below.
Tab. 6. Cargo turnover and foreign trade turnover
| Direction of movement of goods | General cargo turnover
(thousand tons) |
Foreign trade turnover
(million US dollars) |
||
| 2020 | 2021 | 2020 | 2021 | |
| Import | ||||
| Export | ||||
| Transit | ||||
| TOTAL: | ||||
-213-
Tab. 7. Freight turnover and foreign trade turnover in the context of the countries – the main trading partners
| Direction of movement of goods* | Foreign trade turnover
( million US dollars) |
General cargo turnover
(thousand tons) |
||
| 2020 | 2021 | 2020 | 2021 | |
| Import (total) | ||||
| country 1 | ||||
| country 2 | ||||
| country 3 | ||||
| country 4 | ||||
| country 5 | ||||
| Export (total) | ||||
| country 1 | ||||
| country 2 | ||||
| country 3 | ||||
| country 4 | ||||
| country 5 | ||||
| Transit (total) | ||||
| country 1 | ||||
| country 2 | ||||
| country 3 | ||||
| country 4 | ||||
| country 5 | ||||
| country 1 | ||||
| TOTAL | ||||
Note: The column «Direction of movement of goods» indicates the third countries that are the main trading partners with the largest foreign trade turnover. Country names are listed in order volume reduction.
– pages 213-214 –
Tab. 8. Information on goods declarations for 2020 and 2021
| Declarations issued in 2020 | |||||||||
| Direction of movement of goods | Number of declarations | Electronic declarations | Automatically registered | Automatically issued | |||||
| amount | amount | %* | amount | %* | min.** | amount | %* | min.** | |
| Import | |||||||||
| Export | |||||||||
| Transit | |||||||||
| TOTAL | |||||||||
Note:
* share (percentage) of electronic declarations from the total number of declarations;
** average time spent on auto-registration / auto-release of one declaration.
Tab. 9. Information on the transferred customs payments in 2020 and 2021
| Direction of movement of goods | Member State Revenue
from the customs authorities (National currency) |
Collected customs duties
(National currency) |
||
| 2020 | 2021 | 2020 | 2021 | |
| Import | ||||
| Export | ||||
| Transit | Not filled | |||
| TOTAL | ||||
Conclusions: In conclusion, we note that the issue of developing an effective legal tool for analyzing the level of development of customs regulation,
including the development of an appropriate methodology and indicators (criteria), is on the WCO agenda and is discussed at the expert level.
Such a tool is of interest for assessing customs administration in the Member States of the Union.
To date, the Commission’s experts have developed methodological approaches, questionnaire forms for analysis, defined the basic elements (characteristics, indicators) for the analysis of modern customs (the developers are Mozer Sergei, Sekerbayeva Dinara, and Zelenov Vitaly). Within the framework of interaction with the Customs services of the Member States of the Union, these forms were tested, and practical results were obtained based on the results of their comprehensive analysis. The matrix analysis method used by the experts made it possible to visualize the results of the study at the level of histograms in the basic areas (characteristics, indicators) of the work of customs in the Union countries, as well as to prepare recommendations for «aligning» customs practice in the EAEU.
In our opinion, the subsequent activities within the framework of Eurasian integration in the customs aspect require the development of the Code of Customs Standards of the EAEU. Such work should be carried out at the site of the EEC Customs Cooperation Bloc. The EU precedent for the creation of such a legal instrument, which we reviewed in this research article, confirms our thesis.
In the subsequent development of 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, from 2025 to 2040, the creation of the EAEU Code of Customs Standards should become one of the main priorities.
In our opinion, in the future, the methodology developed, tested and agreed by the Member States for analyzing the development of customs regulation in the EAEU should be approved by a legal act of the Board of the Commission, and the results of the analysis should be announced at the level of the authorized bodies of the EAEU with a certain frequency in order to improve the Union’s law in the field of customs regulation and strategic planning in general.
OTHER PUBLICATIONS OF THE AUTHOR
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[1]Ruslan Davydov: thresholds for duty-free importation of online purchases should be reduced down to zero // TASS, December 13, 2017. URL: https://tass.ru/interviews/4808067
[2] WCO Knowledge Academy 2014. World Customs Organization. URL: https :// www . wcomd . org / en / events / event – history /2014/ wco – knowledge – academy -2014. aspx
[3]This initiative brings together the foremost experts in Customs matters to meet the demands of a complex international and cross-border trading system. In partnership with the Demos Group, Business professionals, Customs managers and administrators, border agency officials, international organization representatives and academia will benefit from the intensive interactive discussions of the most pertinent topics in the Customs environment today.
[4] WCO Knowledge Academy 2014. World Customs Organization. URL: https://www.wcoomd.org/ru-ru/events/event-history/2014/wco-knowledge-academy-2014.aspx
[5] Point 1. Monitoring/evaluation of implementation of WCO instruments and tools (Item XIII on the Agenda). Policy Commission. 80th session. Mumbai. SP0660E1a. Brussels, November 7, 2018. – P. 2.
[6] Point 2. Ibid.
[7] Point 5. Ibid
[8] Points 7 Ibid .
[9] Point 8. Ibid.
[10] Point 8. Ibid.
[11]Annex I to doc. HP0019Ea. Dialogue with other stakeholders (Item II on the Agenda). WCO Working Group on Performance Measuremen . 4th session. Doc. HP0019Ea. 08/09/2021, Brussels. – P.1.
[12] Ibid.
[13] Ibid.
[14] See Annex IV to doc. HP0019Ea. Dialogue with other stakeholders (Item II on the Agenda). WCO Working Group on Performance Measuremen . 4th session. Doc. HP0019Ea. 08/09/2021, Brussels. – P.1.
[15] See Annex I to doc. HP0014a. KPIs for the WCO PMM. WCO Working Group on Performance Measuremen. 3rd session. Doc. HP0014Ea. 03/04/2021, Brussels.
[16]WCO Strategic Plan 2022-2025. – P.5. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/administrative-documents/strategic-plan-2022_2025.pdf?db=web
[17]Ibid.
[18]Ibid.
[19] See KPIs and Technical Guidance for the Pilot. WCO Working Group on Performance Measurement. 4th session. Doc. HP0020Ea. 09.08.2021 /Brussels. – P.1.
[20] KPIs for the pilot. KPIs and Technical Guidance for the Pilot . WCO Working Group on Performance Measurement. 4th session. Doc. HP0020Ea. 09.08.2021 /Brussels. – P.2.
[21]Annex III to doc. HP0020Ea_ List of metadata sheets for the selected KPIs for the pilot. KPIs and Technical Guidance for the Pilot. WCO Working Group on Performance Measurement. 4th session. Doc. HP0020Ea. 08/09/2021, Brussels. – P.16 .
[22]Ibid.
[23]See Order of the Federal Customs Service of Russia dated August 30, 2019 № 1373 «On Approval of the Administrative Regulations of the Federal Customs Service for the Provision of the Public Service of Maintaining a Register of Customs Representatives». Alta Soft . URL : https://www.alta.ru/tamdoc/19pr1373/
[24]See Art. 779 of the Civil Code of the Russian Federation (part two) dated 01/26/1996 № 14-ФЗ
(as amended on 07/01/2021, as amended on 07/08/2021) (as amended and supplemented, effective from 01/01/2022). Consultant Plus. URL: http://www.consultant.ru/document/cons_doc_LAW_9027/a397ec4ca2dd0c96c211ee4e4436628f0cf581a3/
[25]See Passports of scientific specialties. Higher Attestation Commission under the Ministry of Science and Higher Education of the Russian Federation. URL: http://arhvak.minobrnauki.gov.ru/316
[26] See Annex II to doc. HP0034. KPIs for review with consolidated Members’ comments. Key Performance Indicators (KPIs) for the WCO Performance Measurement Mechanism (PMM). WCO Working Group on Performance Measurement. 6th session. Doc. HP0034Ea. 09/28/2022 Brussels . – P.41- 42.
[27]We do not aim to offend researchers who are artificially forced (due to the lack of the necessary passport of a scientific specialty) to believe in the so-called «service customs» and spend resources on its research. Our task is to show the problem that needs to be solved at a different level by taking actions aimed at opening a new passport of a scientific specialty. However, this is not the subject of this article.
[28]Annex III to doc. HP0020Ea. List of metadata sheets for the selected KPIs for the pilot. KPIs and Technical Guidance for the Pilot. WCO Working Group on Performance Measurement. 4th session. Doc. HP0020Ea. 08/09/2021, Brussels.
[29] See Annex III to doc. HP0020Ea. List of metadata sheets for the selected KPIs for the pilot. KPIs and Technical Guidance for the Pilot. WCO Working Group on Performance Measurement. 4th session. Doc. HP0020Ea. 08/09/2021, Brussels.
[30] See Status of overall draft list of KPIs following the intersession, with Members’ comments. Annex IV to doc. HP0020Ea. KPIs and Technical Guidance for the Pilot. WCO Working Group on Performance Measurement . 4th session. Doc. HP0020Ea. 08/09/2021, Brussels.
[31] See Annex I to doc. HP0034. Phases of PMM expected outcomes and KPI development. Key Performance Indicators (KPIs) for the WCO Performance Measurement Mechanism (PMM). WCO Working Group on Performance Measurement . 6th session. Doc. HP0034Ea. 09/28/2022 Brussels. – P.1-2.
[32] Custom blueprints. Pathways to better customs. Publication Office of the European Union. URL: https://op.europa.eu/en/publication-detail/-/publication/ad5f6272-7687-11e5-86db-01aa75ed71a1
[33] Ibid.
[34]Customs blueprints: pathways to better Customs. European Commission. Taxation and Customs Union. – P. 3 URL: https://taxation-customs.ec.europa.eu/document/download/bfd7d127-8cd8-437c-be0a-80021574ffbe_en?filename=customs_blueprintsru.pdf
[35]Ibid. – P. 6.
[36]Ibid.
[37]Ibid. – P. 7.
[38]Ibid.
[39]Ibid.
[40]Ibid.
[41] Ibid. – P.137.
[42] Custom blueprints. Pathways to better customs. Publication Office of the European Union. URL: https://op.europa.eu/en/publication-detail/-/publication/ad5f6272-7687-11e5-86db-01aa75ed71a1
[43]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
[44]See point 3.2. of 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
[45]The 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
[46]Newspaper «Kommersant». Customs of the EAEU is brought under the standard. Unification should smooth out the difference in the clearance of the import of goods. Comments by Ruslan Davydov. October 30, 2020 URL: https://customs.gov.ru/press/aktual-no/document/255743
[47]Davydov R.V. A single standard of customs administration as a tool for the development of the Eurasian Economic Union // Bulletin of the Russian Customs Academy. – № 4. – P.10. URL: https://academy.customs.gov.ru/storage/document_text/2021/02-01/3YWJpbEw/2020%204_biblio.pdf
[48]Ruslan Davydov: «When we are sure that the quality and standards of customs administration are the same throughout the EAEU, full freedom of movement of goods can be achieved». Federal Customs Service of Russia. January 14, 2022 URL : https://customs.gov.ru/press/federal/document/322132
[49] Ibid.
[50]Customs blueprints: pathways to better Customs. European Commission. Taxation and Customs Union. – P. 3 URL: https://taxation-customs.ec.europa.eu/document/download/bfd7d127-8cd8-437c-be0a-80021574ffbe_en?filename=customs_blueprintsru.pdf
[51]Davydov R.V. A single standard of customs administration as a tool for the development of the Eurasian Economic Union // Bulletin of the Russian Customs Academy. –P.10/ № 4. URL: https://academy.customs.gov.ru/storage/document_text/2021/02-01/3YWJpbEw/2020%204_biblio.pdf
[52]Davydov R.V. Improving customs administration in accordance with the EAEU Development Strategy until 2025 // Bulletin of St. Petersburg University. Economy. – Volume. 38(2). – 2022. – p. 186–207. URL. https://doi.org/10.21638/spbu05.2022.202
[53]The 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
[54]See Mozer Sergei Improving Customs Regulation in the Eurasian Economic Union in Modern Conditions for the Development of Eurasian Integration: Problems and Prospects // Problems of Economics and Legal Practice. – № 6. – 2022. URL: http://customs-academy.net/?p=15477
[55] Makrusev V.V., Lyubkina E.O. Methodological tools for assessing the quality of customs services// Innovative development of the economy. – № 2-3 (62-63). – 2021. p. 163-179. URL: https://www.elibrary.ru/download/elibrary_46358804_34282205.pdf
[56] Dorozhkina T.V., Tatarchenko K.R. Analysis of the modern system of indicators of the effectiveness of customs authorities // Bulletin of the Kaluga University. – № 2 (55). – 2022. – P. 14-18. URL: https://www.elibrary.ru/download/elibrary_49395363_26270425.pdf
[57]Alekseeva M.V. Monitoring of indicators of work of customs authorities: features of technology, stages of formation and development // Management of investments and innovations. – № 2. –2016. – P. 5-10. URL: https://www.elibrary.ru/download/elibrary_26189069_94275796.pdf
[58]Knyshov A.V. Improving the system of indicators for assessing the activities of customs authorities, features of its development and application: monograph. Russian Customs Academy, 2016.
164 p. URL: https://www.elibrary.ru/item.asp?id=26614145
[59]International Customs Forum 2021. ICF. URL: https://forum.customs.gov.ru/ru/about
[60]Presentations of the International Customs Forum 2021. ICF. URL: https://forum.customs.gov.ru/ru/program
[61]See the Strategy of Activity of the Customs Cooperation Bloc of the Eurasian Economic Commission until 2025. URL: https://eec.eaeunion.org/upload/medialibrary/993/STRATEGIYA-2025.pdf
[62]The 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
[63]See the Strategy of Activity of the Customs Cooperation Bloc of the Eurasian Economic Commission until 2025. URL: https://eec.eaeunion.org/upload/medialibrary/993/STRATEGIYA-2025.pdf