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METHODOLOGY FOR THE ANALYSIS OF LEGAL INSTRUMENTS AND TOOLS OF THE WORLD CUSTOMS ORGANIZATION

Sergei Mozer

РУССКИЙ

Sergei Mozer, Ph.D. (Law)

Senior Researcher in the Research Institute of the Russian Customs Academy

Telegram: https://t.me/teloneum

e-mail: moser@teloneum.ru

Published: Economic Problems and Legal Practice  Vol. 19,  № 1. – 2023.- pages 230-243. 

© S.V. Mozer, 2023

(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

Develop a methodology for classifying and analyzing the legal instruments and tools of the World Customs Organization (WCO).

Conclusions

The article presents methodological approaches for the classification of the WCO legal instruments and tools in the context of customs law institutions, which were developed over the period 1950 – 2020. Here are the results of a practical analysis of these legal means. The general dynamics of the creation of the WCO legal instruments and tools is analyzed, an analysis is made in the context of their forms, as well as the areas of the WCO activity.

The subject of the study is the WCO legal instruments and tools.

The analysis carried out makes it possible to characterize in dynamics the WCO activities in the development of legal instruments and tools, as well as to characterize (based on the obtained statistical data) the WCO legal developments.

Social Consequences

Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of working out the possibility of joining the Eurasian Economic Union to the fundamental documents (legal instruments and tools – note) of the World Customs Organization.

Practical value

The results of the study are of interest to the customs cooperation bloc of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts 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 EEC, 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.

The idea to systematize all legal instruments and tools of the World Customs Organization (hereinafter – WCO, Organization) came to the author in the process of studying the issue of revising the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973 (hereinafter – Convention, Kyoto Convention, Revised Convention). It should be noted that the issue of revising the Kyoto Convention has been on the agenda of the international customs community since 2009. The preparatory phase for the revision of this agreement coincides with the creation in 2014 of the Virtual Working Group on the Revision of the Revised Kyoto Convention. In 2018 we completed a study on the issue of revising the Convention and formulated practical recommendations.[1] At that time, we stated that there was no methodology for assessing the revision of Convention. The main directions of such work were formulated only conceptually.

According to the author, it was necessary to prepare a concept, a plan for its revision, as well as an appropriate methodological basis.

In 2018 we proposed to analyze all WCO instruments and tools in the context of customs law institutions. In our opinion, the WCO legal means should be used in the modernization of the Kyoto Convention. However, first it is necessary to classify them and subject them to serious analysis.

In 2018, during the 19th meeting of the Revise Kyoto Convention Management Committee (RKC MC), the author suggested that the WCO Secretariat and the RKC MC experts from the Member States of the Organization conduct an analysis of all WCO instruments and tools in the context of customs law institutions.[2] In our opinion, the WCO legal instruments should have been used in the modernization of the RKC. However, first they had to be classified and subjected to serious analysis.

On December 11, 2020 the Supreme Eurasian Economic Council adopted the «Strategic Directions for the Development of Eurasian Economic Integration until 2025»[3] (hereinafter – the Strategic Directions). The Strategic Directions

 

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define the place of cooperation with the World Customs Organization. In particular, one of the points of this act provides for the study of the possibility of joining the Eurasian Economic Union to the fundamental instruments and tools of the WCO.[4] In the author’s opinion, the implementation of this paragraph requires, first of all, a preliminary comprehensive analysis of the WCO legal instruments and tools, which can be used to improve customs regulation.[5]

On December 18, 2020 within the framework of the session of the Revised Kyoto Convention Management Committee, during the discussions on the WCO developments the author voiced separate approaches to the analysis of WCO instruments and tools in terms of updating the Kyoto Convention. The WCO Secretariat mentioned that the results of the study, as well as possible proposals, can be presented at the next meeting of the Committee in March 2021.

Thus, the work carried out in the WCO and the Eurasian Economic Commission coincided in terms of research on the topic of modernization of law based on current legal instruments and tools of the World Customs Organization.

In the period from 1 to 5 March, 2021 at the Headquarters of the World Customs Organization (hereinafter — the WCO) the 24th session of the Revised Kyoto Convention Management Committee was held in video mode. One of the issues related to the assessment of the WCO legal instruments and tools as part of the comprehensive revision of the Revised Kyoto Convention.[6]

Within the framework of the meeting the author of this article brought to the attention of the experts of the Member States and the WCO Secretariat that the customs block of the Commission conducted a comprehensive study of the use of the WCO legal instruments and tools within the framework of the project on modernization of the Kyoto Convention. It is noted that the results of the study are reflected in the Guide «Legal Instruments and tools of the World Customs Organization».[7] The research material aroused interest in the WCO Secretariat and committee experts. This research article reveals the methodology for the analysis and classification of legal instruments and means of the WCO.

  1. On the methodology for the analysis and classification of legal instruments and means of the WCO. To date, one of the topical issues in the formation of the «Strategic Directions for the Development of Eurasian Economic Integration until 2025» is the modernization of the law of the Eurasian Economic Union in the field of customs regulation in the context of interaction with the World Customs Organization. We are talking about the use of international standards in the field of customs, created by the international customs community in the WCO. As a matter of fact, this work has always been given due attention in the context of the modernization of the Union’s law.

First of all, we note that within the framework of the law-making activities of the countries of the Union, experts of the Commission, as well as foreign customs administrations turn to the best customs practices and legal means of customs regulation. In the context of interaction with the WCO the legal instruments and tools of the Organization in the field of customs are actively analyzed.

In 2018 the author carried out a comprehensive study of the issue of revising the Kyoto Convention.[8] And the results of this work were announced by the author at the WCO Headquarters at a meeting of the Revised Kyoto Convention Management Committee.[9] The research work, published with the participation of the Russian Customs Academy, aroused interest among specialists of customs services and in the WCO Secretariat.

At that time, we drew attention to the fact that the process of revising the Kyoto Convention requires an analysis of legal innovations that are formed in various legal instruments and tools of the WCO. These include international agreements, decisions, recommendations, declarations, resolutions, compendiums, frameworks, handbooks, manuals, guidance documents, practice reviews, statements, technical specifications, model agreements and models, diagnostic tools and business models, etc.[10]

For national and foreign experts of practical interest is the classification of the WCO listed legal means according to various criteria. For example, depending on the institution of customs law, category of goods, type of transport, customs technologies, digital technologies, business processes, customs operations, object and subject of regulation, etc.

There are about 42 institutions of customs law in customs legislation. The mentioned institutions of customs law can be conditionally divided into 7 groups:

(1) by subjects,

(2) by functional features,

(3) customs operations,

(4) customs procedures,

(5) customs and tariff regulation,

(6) law enforcement.

Thus, the institutions of customs control, currency control, customs examination, and customs statistics are grouped according to their functional characteristics. The institute of customs declaring and the institute for the release

 

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of goods are conditionally allocated to the group «customs operations», and the institutes of the customs broker, customs carrier, temporary storage, customs warehouse, duty-free shop are united under the general title «grouping by subjects”.

If we ask the question of correlating the institution of customs declaring in the EEU with the WCO legal instruments on the same subject of research,[11] then we come to an understanding that there is no classification of the WCO instruments of customs regulation in the context of this institution of customs law.

Accordingly, in the absence of the necessary software (technical) solution, it is problematic to promptly answer the question of the availability of the WCO specific legal instrument or a group of legal means for solving the assigned task within the framework of law-making activities, for example, of Commission, or when participating in meetings of the WCO various working bodies.

For the purpose of an analysis of the entire complex of the WCO legal instruments and tools the author developed a methodology for systematizing and subsequent analysis of all legal instruments of this international Organization.

For the practical implementation of the methodology in May 2020, a technical solution was found and an interactive electronic database (hereinafter – E-database) was created. It allows to work quickly, as well as analyze the WCO legal means created over the past 70 years (Pic. 1).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Let’s consider the methodological approaches created by the author in the formation of the mentioned electronic database for the purposes of analysis and classification of the WCO legal instruments and tools.

The technical solution in the form of an electronic database makes it possible to classify each WCO instrument and tool in the context of 70 features (characteristics, fields), which are unified:

  1. Number (registration). 2. Title of the document. 3. Number. 4.Date, 5.Year, 6.Pages, 7.Place of signature, 8.Organization, 9.Division, 10. Country, 11.Short description, 12. WEB, 13. Review, 14. Date of review, 15. Year of review, 16. Content, 17. Relevance, 18. Russian (translation), 19. Document type, 20. Document form, 21. WCO direction, 22. Customs issues, 23. Documents, 24. Goods (category), 25. Customs operations – business process, 26. Note, 27. Digitalization, 28. Technology, 29. Note, 30. ICT infrastructure, 31. Note, 32. Advanced technology (recommended by WCO), 33. Subjects, 34. Actors, 35. Transport, 36. WCO thematic, 37. Note, 38. Subject of regulation, 39.        Object, 40. WCO Classifier, 41. EEU Customs Code (Chapter), 42. EEU Customs Code (Article), 43. EU Customs Code (Chapter), 44. EU Customs Code (Article), 45. Kyoto Convention, 46. Chapter, 47. Article, 48. Note, 49. RKC review proposals, 50. Concept, 51. Detail, 52. Note, 53. Keywords, 54. Customs institute, 55. Note, 56. Document mode, 57. Re-entry, 58. Re-enter reason, 59. Glossary of terms, 60. EEU role, 61. Note, 62. Problems of document, 63.      Act of Eurasian Commission, 64. Title, 65. Article, 66. №, 67. Date, 68. Web (Act), 69. Note, 70. Russian version.

For the subsequent systematic analysis of the WCO legal instruments and tools, it was decided to unify the possible options for the meanings (features, characteristics) of such legal instruments. Let’s consider some of them/

1.1. Document form

The form of a document is an established set of details (attribute) located in a certain sequence. To date, the WCO does not have separate directives that formulate the exact requirements for the legal instruments and tools to be formed. The formal title for such legal tools is very broad, ranging from action plans, communiqués, compendiums, guidelines to concepts, decisions, recommendations and agreements (see below).

For this case, the classifier (feature) was formed during the analysis of the WCO legal instruments and tools. It covers legal instruments, tools, and an overview of customs practice, publications and some working documents that are publicly available on the official WCO website.

  1. Action plan, 2. Agreement, 3. Analysis, 4. Assessment tool, 5. Book, 6. Brief information, 7. Brochure, 8. Business model, 9. Case study, 10. Checklist, 11. Collection of regulatory legal acts, 12. Communiqué, 13. Comparative study, 14. Compendium , 15. Compilation of practices, 16. Concept, 17. Convention, 18. Cooperative arrangement, 19. Customs document, 20. Customs environmental scan, 21. Decision, 22. Declaration, 23. Definitions, 24. Detailed plan, 25. Diagnostic tool, 26. Diagram, 27. Document (WCO procedures), 28. Document, 29. Educational program, 30. Example of document, 31. Explanatory notes, 32. FAQ, 33. Flow chart, 34. Framework, 35. Framework of standards, 36. Functional and business principles, 37. Glossary, 38, Guidance, 39. Guidance document, 40. Guide, 41. Guidebook, 42. Guidelines, 43. Handbook, 44. Implementation guidance, 45. Implementation guide, 46. Implementation guidelines, 47. Implementation plan, 48. Implementation strategy (Action plan), 49. Information package, 50. Information sheet, 51. Initiative, 52. List of instruments 53. List of recommendations, 54. Main directions, 55. Management summary, 56. Manual, 57. Materials, 58. Methodical approaches, 59. Methods, 60. Model agreement, 61. Model code, 62. Model law, 63. Model procedures, 64. Monograph, 65. Note to recommendation, 66. Organizational structure, 67. Orientation package, 68. Paper, 69. Perception survey, 70. Practical guidance, 71. Practical guidelines, 72. Practice overview, 73. Presentation, 74. Professional standards, 75. Publication, 76. Recommendation, 77. Reference and implementation guide, 78. Regulation, 79.  Report, 80. Research paper, 81. Resolution, 82. Scientific article, 83. Self-check table, 84.  Statement, 85. Strategic plan, 86. Strategy, 87. Strategy guide, 88. Study, 89. Study report, 90. Summary of recommendations, 91. Technical guide, 92. Technical guidelines,

 

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  1. Technical specification, 94. Template, 95. Terms of reference, 96. Toolkit, 97. Typology, 98. User manual, 99. User requirements, 100. Working document, 101. Working example, 102. Working paper.

In the created E-database this feature (characteristic, classifier) looks as follows:

 

 

 2. Document type

We divided all instruments and tools into types and forms. With regard to the WCO activities by «type» we mean a class of documents that are grouped depending on their legal effect, mandatory application, use in the activities of the WCO, as well as the Customs Administrations of the WCO Members.

When classifying documents posted on the official WCO page, it is important to determine which of them belong to the group of legal instruments and may be binding on the WCO Members, and which are legal means and advisory in nature. Accordingly, we classified these documents into 5 groups: 1.   Instrument, 2. Tool, 3. Practice, 4. Publication, 5. Working document.

  1. 3. Technology

The WCO legal instruments and tools may be of interest to customs administrations in terms of the development of customs technologies. Accordingly, the allocation of such a feature (characteristics) in the E-database as «technology» allows making a selection (inquiries) of the WCO legal developments for a particular customs technology: 1. electronic declaring, 2. advance electronic information, 3. remote release, 4. automatic registration of customs declarations, 5. automatic release of customs declarations, 6. electronic declaring of transit procedure, 7. non-intrusive technologies, 8. tracking technology.

  1. 4. Advanced technology (recommended by WCO)

In this group we have included advanced technologies that are promoted by the WCO. These are digital, advanced technologies that are identified with the institution of digital customs: 1. blockchain, 2. internet of things, 3. artificial intelligence, 4. machine learning, 5. big data, 6. cloud, 7. telematics, 8. advanced analitics, 9. mobile technologies, 10. biometrics, 11. use of the smartphones, 12. drones, 13. virtual, augmented and mixed reality, 14. 3D printing,  15. single window, 16. complex of technologies.

1.5. WCO thematic

This group includes basic topics that are traditionally considered at the meetings of the WCO Permanent Technical Committee (hereinafter – PTC). The previously conducted research[12] allowed us to form 39 blocks (groups) of issues considered during the last 20 years at the PTC sessions. In total, these blocks combine an average of 400 questions. Thus, the scale of the PTC work is obvious and deserves a high appreciation.

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So, the WCO  thematic is presented as follows: 1.       AEO, 2. Border (Border management), 3. Capacity building, 4. Classification of goods, 5. Complex, 6. Customs administration best practices, 7.      Customs and its role in the field of foreign trade regulation, 8. Customs cooperation, 9. Customs law, compliance, 10. Customs organization (management), 11. Customs regulation modernization projects, 12. Customs standards, 13. Customs technology, 14.  Data used for customs purposes, 15. Digital customs, 16. Documents used in the field of customs regulation, 17. E-Сommerce, 18. E-Customs, 19. Equipment for customs purposes, 20. Goods, 21. Identification of economic operators, 22.    Indicators of the effectiveness of customs administration (regulation), 23. Individuals, 24. Integration, 25. Kyoto Convention, 26. Law enforcement, 27. Non-tariff regulation measures (prohibitions and restrictions), 28. Origin of goods, 29. Payments (customs), 30. Performance measurement, 31. Postage, 32. Procedures, operations (customs), 33. Risk Management System, 34.Security, secure supply chain, 35. Single Window, 36. Subjects of customs relations, 37. Terms and definitions, 38. Trade, 39. Trade facilitation, 40.Transport, 41. Transportation, 42. Unspecified, 43. Valuation, 44. WCO Administration, 45. WCO instruments and tools, 46. WCO Programs, 47. WCO Working Bodies (materials).

1.6. Customs Institute

The institution of customs law is understood as a set of grouped legal norms into a single block, which is in the branch of law and regulates the variety of social relations included in the subject of regulation of this branch of law (in our case, customs).

According to the developed methodology, the following elements are distinguished for the attribute (characteristics) «Institute of customs law»: 1. civil service in the customs authorities, 2. customs broker, 3. customs carrier, 4. temporary storage, 5. bonded warehouse, 6. duty-free shop, 7. AEO, 8. customs control, 9. currency control, 10. customs expertize, 11. customs statistics, 12. customs declaring, 13. release of goods, 14. customs procedures, 15. Clearance for home use, 16. export, 17. customs transit, 18. customs warehouse, 19. inward processing, 20. outward processing, 21. temporary admission, 22. temporary export, 23. re-importation in the same state, 24. re-exportation, 25. duty-free, 26. destruction, 27. surrender of the goods to the state, 28. free zones, 29. free bonded warehouse, 30. special customs procedure, 31. customs payments, 32. valuation, 33. tariff preferences, 34. classification, 35. rules of origin, 36. special, anti-dumping and countervailing measures, 37. prohibitions and restrictions, 38. legal liability for offenses in the field of customs, 39 law enforcement activities of customs bodies, 40. appealing decisions, actions or omissions of customs authorities and their officials, 41. advance electronic information, 42. advance ruling.

In the same group, as separate institutions (not related to the institutions of customs law), we have identified the following positions: 43. Data /Data Model, 44. Single Window, 45. E-Сommerce, 46. TFA, 47. registration of economic operator, 48. coordinated border management, 49 trade, 50. customs cooperation, 51. customs-business partnership, 52. customs-customs partnership 53. cooperation customs – state bodies, 54. travellers, 55 API/PNR on passengers, 56. facilitations, 57. informing, 58. lawmaking, 59. mutual administrative assistance, 60. capacity building, 61. complex, 62. WCO SAFE Package, 63. inform systems and inform technologies, 64. customs administration / management, 65. regional integration, 66. security, 67. WCO (general issues), 68. use of technologies, 69. infrastructure, 70. negotiation, 71. counterfeiting and piracy, 72. customs modernization, 73. performance мeasurement.

1.7. Proposal (Concept)

The classifier «Proposal (concept)» in the E-database of the WCO legal instruments and tools means proposals (concepts) formed by the WCO Members and observers for the purpose of revision the Kyoto Convention. This list is exhaustive. The introduction of this classifier allows to group automatically and select the WCO legal instruments and tools in the context of proposals (concepts) for the updating of the chapters of the Kyoto Convention. To date, 37 concepts have been formed:

  1. Future proofing, 2. Monitoring, reporting, and evaluation, 3. Structure, 4.Use of advance technologies, 5. Trade facilitation, 6. Enrichment of definitions, 7. Data issues (GA Chapter 7), 8. Electronic declarations (GA Chapter 3/Chapter 7),  9. Advance cargo information (SA A/C1), 10. Advance goods declaration (GA/C3), 11. Authorized economic operators, 12.  Perishable goods (GA Chapter 3), 13. Electronic payment of duties (GA Chapter 4), 14. Customs role in security (GA Chapter 6), 15. Customs control (GA Chapter 6), 16. Post-clearance audit (GA Chapter 6), 17. Customs mutual assistance (GA /C3, C6), 18. Publication and availability of information (GA/C9), 19. Advance rulings (GA Chapter 9), 20. Measures to ensure consistency in applying national legislation, 21. Relationship with 3rd parties (GA/C8), 22. Appeal, 23. Warehouse (SA D/C 1), 24. Free zone (SA D/C 2), 25. Transit (SA E), 26. Processing of goods (SA F), 27. Travellers (SA J/Chapter 1), 28. Rules of origin (SA K), 29. Coordinated border management, 30. Establishment and publication of average release times (TRS), 31. Partial shipments of goods, 32. Regime of import of goods as

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replenishment within guarantee period, 33. Relief Consignment (SA J, C5), 34. Postal traffic (SA J/Chapter 2), 35. Express/Expedited shipment, 36. Means of transport for commercial use (SA J, C3), 37. Temporary admission (Specific Annex G). 

In this brief overview we have identified several classifiers for the formation of an E-database of the WCO legal instruments and tools.

Special attention in the developed methodology is paid to the issue of classification of the WCO documents in the context of institutions of customs law.

 

 

 

Thus, one and the same WCO legal instrument may apply to several institutions of customs law. For example, «Guidelines on Customs Infrastructure for Tariff Classification, Valuation and Origin. Revenue Package. WCO. June 2015» refers to the institutes of classification of goods, value and country of origin. Another example – «Integrated Supply Chain Management Guidelines. WCO, 2019» covers at least three institutions – an integrated supply chain, an authorized economic operator and an institution of data used for customs purposes. Accordingly, in the WCO E-database of instruments and tools each of the mentioned legal instruments was distributed multiple to the institutions it reflected (see pic. 3):

Integrated Supply Chain Management Guidelines. WCO, 2019.

Integrated Supply Chain Management Guidelines. WCO, 2019 [+Data pipeline, data privacy and data protection].

Integrated Supply Chain Management Guidelines. WCO, 2019 [+AEO].

The created by the author online database consists of 658 legal instruments, tools, working documents, reviews of practices and publications (studies) posted on the official WCO website, which are classified by the Organization as legal instruments and tools. At the same time, the sign (indication) of repetition (due to the classification by institutions of customs law) refers to 144 instruments and tools. The same legal database contains several instruments and tools of the Eurasian Economic Union, as well as the European Union, which, in our opinion, are of interest for modernizing the law in the field of customs regulation.

Thanks to the applied methodology for systematizing the WCO legal instruments, we can within a second to get a sample of all previously created WCO legal instruments for each of the listed characteristics. Moreover, the above approach allows us to link all the WCO legal means in the context of chapters and articles of the EEU Customs Code, the EU Customs Code, the Kyoto Convention, as well as the proposals (concept) formed in the WCO for revising the same Convention.

As a result, an electronic legal framework is created, which in one coordinate system classifies the WCO legal instruments with the possibility of acquaintance with their content.

In practical terms, this tool (technical solution) allows

  • use international experience in the modernization of customs regulation in the EEU Member States;
  • study international standards in the field of customs administration;
  • promptly prepare analytical materials on best practices in the framework of the law-making activities of the customs authorities and the Commission;
  • prepare a negotiating position and more effectively interact with the WCO working bodies when discussing its agenda, as well as creating new instruments of customs regulation.

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In the nearest time we plan to publish a monograph, which will present a detailed analysis and classification of all WCO legal instruments and tools. After that, it will be possible to talk about the creation of a full-fledged course of international customs law (or the WCO Law) and its use in training students of the Russian Customs Academy and other universities and the WCO Regional Training Centers. This work, in our opinion, will also be useful for scientists in the study at the dissertation level of topical issues of customs regulation.

We believe that the voiced methodological approaches and practical results of this work will be of interest to the Secretariat of the World Customs Organization, as well as customs administrations in carrying out analytical work and implementing capacity building projects associated with the training of customs officials of the Member States of the World Customs Organization.[13]

2. Results of the analysis of the WCO legal instruments and tools. The systematization of the WCO legal instruments and tools with the help of technical solution (an interactive E-database) allowed us to analyze the following aspects of the activities of the World Customs Organization in terms of formation of standards in the field of customs:

1. Analysis of the general dynamics of the development of the WCO legal instruments and tools for the period 1953 – 2020;

2. Analysis of the dynamics of the development of the WCO legal instruments and tools in the context of the types of documents (instruments, tools, reviews of practice, publications, working papers) for the period 1953 – 2020;

3. Analysis of legal instruments and tools in the context of their forms for the period 1953 – 2020;

4. Analysis of instruments and tools in the context of the WCO activities (procedures and simplifications, revenues, law enforcement, capacity building, administration in the WCO);

5. Analysis of WCO instruments and tools in the context of customs law institutions (customs control, customs declaring, customs procedures, activities in the field of customs, payments, country of origin, value, etc.);

6. Analysis of WCO instruments and tools in the context of the formed proposals (concepts) for the revision of the Kyoto Convention;

7. Instruments and tools within the WCO themes (topical issues of customs regulation) considered within the framework of the WCO Permanent Technical Committee;

8. The WCO instrument and tools in the context of the digital customs institute;

9. Translation of the WCO instruments and tools into other languages ​​(by the case of Russian);

10. Identified problems in the analysis of legal instruments and tools.[14]

As noted above, to perform analysis we used a database of 514 legal instruments and tools of the WCO, posted on the official website of the Organization. When analyzing the WCO instruments and tools in the context of customs law institutions we used additional 144 legal means with a sign of repetition. Accordingly, for this statistical analysis, a full set of instruments and tools with a repeat feature were used. Let’s get acquainted with the analysis results.

 2.1. Analysis of the general dynamics of the development of the WCO legal instruments and tools for the period 1953 – 2020

 

 

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The analysis of the WCO activities in terms of development, analysis and research of legal instruments and tools showed that a sharp leap and active work on the creation of such instruments falls on the period 1999 – 2018. Obviously, this is due to the results of revision of Kyoto Convention and the need to develop new legal means for its implementation, as well as to intensify the activities of the WCO working bodies and updating its management system.

For the purposes of our research it is of interest to analyze the dynamics of the development of the WCO legal instruments and tools in the context of document types. We refer to the types of documents as the WCO instruments and tools themselves, as well as reviews of customs administration practices, publications, working documents that directly characterize the developed acts in the field of customs regulation.

 2.2. Analysis of legal instruments and tools in the context of their forms

 

 

 

 

 

 

 

 

 

 

 

 

 

The conducted research showed that the share of WCO instruments accounts for 7% (37 documents) of all developments. The largest share belongs to legal tools that are not mandatory – 63% (323 documents). This is followed by the scientific publications of the WCO on the issue of customs regulation – 16% (82 publications) and working documents of the WCO – 9% (45 documents). The smallest share is occupied by reviews of customs administration practice – 5% (27 documents). This statistical overview is based on an analysis of 514 WCO documents.

It is worth noting that the intensification of the development of WCO documents also falls on the period 1999 – 2018, the beginning of which coincides with the modernization of the Kyoto Convention in 1999.

 2.3. Analysis of the WCO legal instruments and tools in the context of their forms

In paragraph 1.1. «Document Form» of this study, we have given a classifier of all documentary forms (tools, tools, publications, WCO working documents), which consists of 102 positions (forms).

An analysis of the database of legal instruments and tools showed that the WCO recommendations occupy the largest share among the named documents – 17,3% (89 documents). This is followed by «guidelines» – 8,9% (46 documents), compendiums – 4,1% (21 documents), documents – 4,1% (21 documents). The share of «guide» accounts for 3,5% (18 documents).

A special place is occupied by research work on some issues of customs regulation and trade facilitation – 7,2% (37 documents).

Detailed statistics on the merits are presented in Diagrams 3.1 and 3.2.

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2.4. Research of the WCO legal developments in the scope of the Organization’s activities

 

 

 

 

 

 

 

 

 

 

 

 

 

We divided the entire set of WCO instruments and tools into 5 blocks:

  • procedures and facilitations;
  • revenues;
  • law enforcement;
  • capacity building;
  • WCO administration.

The study showed that the issue of customs regulation and trade facilitation occupies a leading place in the WCO instruments and tools. It accounts for 58% (300 documents) of existing developments. The second place is taken by the WCO legal means related to the law enforcement activities of customs authorities – 20% (101 documents). The WCO instruments and tools on revenue subject, including institute of customs value, country of origin and classification of goods – 14% (71 documents). The fourth place in this list is given to the legal means of WCO capacity building – 6% (32 documents). Finally, topics related to the direct activities of the WCO account for 2% (10 documents) of all developments.

 

CONCLUSIONS AND PROPOSALS

 

Since its foundation the WCO has developed a significant number of legal instruments and tools that contain international standards in the field of customs regulation. As part of the study, we identified 102 forms of documents that can be considered as instruments, tools, best practices, documents, publications. The main ones are instruments and tools, the difference between them is the obligation / non-obligation of their execution.

We have not met at the WCO normative level the definition of the concepts «instrument» and «tool», as well as the «international standard» in the field of customs administration.

To date, we are not aware of the formalized directives or rules of the WCO, which establish the requirements for the details (requisites), content, hierarchy, as well as the legal effect of the legal means of the World Customs Organization, which are expressed in a variety of their forms.

The legal instruments and tools posted on the official WCO website are, on the one hand, understandable and available for study and research, on the other hand, they are positioned without reference to the institutions of customs law. The presence of an alphabetical index is certainly convenient, but their grouping by institutions of customs law deserves special attention.

As part of the work on the revision of Kyoto Convention we have systematized the WCO legal instruments and tools in the context of institutions of customs law, as well as proposals (concepts) for revising the Kyoto Convention. For these purposes an electronic database was created, which classifies each WCO document according to unified criteria. Scientific and methodological approaches to the analysis of the WCO legal means are set out in Chapter 1 of this Guide.

The created technical solution (E-database), which consists of 514 (658, taking into account the sign of repetition) of legal instruments, tools, practices, documents and publications of the WCO (posted on the official website of the Organization) allowed us to systematize almost all WCO documents by type and form, activities of the Organization, business processes (customs operations), categories of goods, type of vehicle, documents for customs purposes, technologies used, including advanced (digital) technologies, in relation to digital customs, an object of regulation, the institution of customs law, as well as proposals (concepts) for the revision of the Kyoto Convention.

 

–241–

 

In order to popularize the WCO activities, as well as to assist customs administrations in the future, such a program (electronic database) can be posted on the official website of the Organization.

The most interesting obtained result in the systematization of WCO acts is the binding (linkages) of legal instruments and tools to the norms of the Customs Code of the EEU, as well as the EU. In other words, it became possible to conduct a comprehensive analysis of the relevance of the WCO lagal developments for their actual use or the possibility of using in the law of the Eurasian Economic Union. In the near future it is planned to conduct a large-scale scientific and practical study of this issue.

The Eurasian Economic Commission is considering the possibility to accede by the Eurasian Economic Union to the fundamental WCO instruments and tools. The legal framework is «Strategic Directions for the Development of Eurasian Economic Integration until 2025».[15] The implementation of this task requires a preliminary comprehensive analysis of the WCO legal instruments and tools, which can be used to improve customs legal relations in the EEU Member States.

The classification of the WCO legal means, formalized in Chapter 3 of this Guide in the context of customs law institutions, is of practical interest to experts of the WCO customs administrations as part of the process of revising Kyoto Convention, as well as improving customs legislation (law-making) at the national level.[16]

The carried out analysis makes it possible to characterize in dynamics the WCO activities on the development of legal instruments and tools for the period 1953-2020, as well as to characterize (based on the obtained statistical data) the legal developments of the Organization.

Today, there is a lack of fundamental research on the functioning of the WCO, its instruments and tools.

We consider it is necessary to strengthen the expert level of the WCO Research Unit, as well as to intensify its work in order to create full-fledged concepts, methods and models related to the WCO practical activity. The research papers of this subdivision could become the foundation for methodological support of the WCO activities.

No less important is the intensification of the work of the WCO capacity building block by means of a deeper, real involvement of the academic community, young scientists in promoting the work of the WCO activity. As a possible project, one can name, for example, the idea of ​​creating on the WCO platform a databank on scientific research works on various aspects of customs, which is open for internal use to experts from customs administrations and the WCO Secretariat directly.

In the nearest time we plan to complete a comprehensive study of the substantive part of the WCO legal instruments and tools, including in relation to the law of the Eurasian Economic Union.

I sincerely hope that the results of such an analysis will be useful for the expert work of the Organization, as well as for the promotion of the activities of the World Customs Organization in general.

 

REFERENCE LIST

  1. Mozer S.V. Scientific and methodological approaches to the analysis of the legal instruments of the World Customs Organization // Prospects for the development of customs administrations in the context of deepening Eurasian integration. Collection of materials of the XII International Scientific and Practical Conference. Russian Customs Academy. 2020. URL: https://elibrary.ru/item.asp?id=47229074
  2. Mozer Sergei.On the results of the study of the standards of the World Customs Organization:report. 24th session of the Revised Kyoto Convention Management Committee. World Customs Organization Headquarters. Brussels, Belgium. March 1, 2021.URL:  http://customs-academy.net/?p=14102
  3. Kadyrkulov M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee): monograph / M.A. Kadyrkulov, S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2018. – 248 pages. URL: http://customs-academy.net/?p=11868
  4. Mozer Sergei. Methodological approaches of updating the Revised Kyoto Convention: report. Revised Kyoto Convention Management Committee (19th Meeting, 12 – 13 November 2018), WCO Headquarters, 2018, Brussels, Belgium. November 12. URL: http://customs-academy.net/wp-content/uploads/2018/11/EEC_Mozer-Sergei_10.11.2018.pdf
  5. 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
  6. Mozer Sergei. Methodological approaches of updating the Revised Kyoto Convention: report. Revised Kyoto Convention Management Committee (19th Meeting, 12 – 13 November 2018), WCO Headquarters, 2018, Brussels, Belgium. November 12. URL: http://customs-academy.net/wp-content/uploads/2018/11/EEC_Mozer-Sergei_10.11.2018.pdf
  7. 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 Strategic Directions for the Development of Eurasian Economic Integration until 2025». URL: https://docs.eaeunion.org/docs/en-us/01428320/scd_12012021_12

 

 

–243–

 

[1] See Kadyrkulov M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee): monograph / M.A. Kadyrkulov, S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2018. – 248 pages. http://customs-academy.net/?p=11868

[2] Mozer Sergei. Methodological approaches of updating the Revised Kyoto Convention: report. Revised Kyoto Convention Management Committee (19th Meeting, 12 – 13 November 2018), WCO Headquarters, 2018, Brussels, Belgium. November 12. URL: http://customs-academy.net/wp-content/uploads/2018/11/EEC_Mozer-Sergei_10.11.2018.pdf     

[3] Strategic Directions for the Development of Eurasian Economic Integration until 2025. Supreme Eurasian Economic Council.  December 11, 2020. URL: https://docs.eaeunion.org/docs/ru-ru/01228321/err_12012021_12

[4] See paragraph 11.7.5. ibid.

[5]  Mozer S.V. Scientific and methodological approaches to the analysis of the legal instruments of the World Customs Organization // Prospects for the development of customs administrations in the context of deepening Eurasian integration. Collection of materials of the XII International Scientific and Practical Conference. Russian Customs Academy. 2020. URL: https://elibrary.ru/item.asp?id=47229074

[6]  Mozer Sergei. On the results of the study of the standards of the World Customs Organization: report. 24th session of the Revised Kyoto Convention Management Committee. World Customs Organization Headquarters. Brussels, Belgium. March 1, 2021.URL:  http://customs-academy.net/?p=14102

[7] 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

[8] Kadyrkulov M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee): monograph / M.A. Kadyrkulov, S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2018. – 248 pages. URL: http://customs-academy.net/?p=12619

[9] Mozer Sergei. Methodological approaches of updating the Revised Kyoto Convention: report. Revised Kyoto Convention Management Committee (19th Meeting, 12 – 13 November 2018), WCO Headquarters, 2018, Brussels, Belgium. November 12. URL: http://customs-academy.net/wp-content/uploads/2018/11/EEC_Mozer-Sergei_10.11.2018.pdf

[10] 1.         Mozer S.V. Scientific and methodological approaches to the analysis of the legal instruments of the World Customs Organization // Prospects for the development of customs administrations in the context of deepening Eurasian integration. Collection of materials of the XII International Scientific and Practical Conference. Russian Customs Academy. 2020. URL: https://elibrary.ru/item.asp?id=47229074

[11] Legal rules governing the statement to the customs authority by means of  customs declaration information about goods, chosen customs procedure and (or) other information required for the release of goods.

[12] See Kadyrkulov M.A., Mozer S.V. Improvement of instruments of customs administration: international and legal aspect (The Revised Kyoto Convention Management Committee): monograph / M.A. Kadyrkulov, S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2018. – 248 pages. URL: http://customs-academy.net/?p=11868 

[13] Mozer Sergei. Scientific and methodological approaches to the analysis of the legal instruments of the World Customs Organization // Prospects for the development of customs administrations in the context of deepening Eurasian integration. Collection of materials of the XII International Scientific and Practical Conference. Russian Customs Academy. 2020. URL: https://elibrary.ru/item.asp?id=47229074

[14] Mozer Sergei. Legal instrument and tools of the World Customs Organization: guide. Moscow: Publishing House of the Russian Customs Academy, 2021. – P.30. URL: http://customs-academy.net/?p=14078

[15] Strategic Directions for the Development of Eurasian Economic Integration until 2025. URL:  https://docs.eaeunion.org/docs/ru-ru/01228321/err_12012021_12

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

 

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14.03.2023