Sergei Mozer
Sergei Mozer, Ph.D. (Law)
Published: Scientific Notes of the St. Petersburg branch of the Russian Customs Academy. 2023. No. 1 (85).- pages 56-60.
© S.V. Mozer, 2023
Telegram: https://t.me/teloneum
When using the article referance is required
Abstract: The research material is devoted to the issues of improving the law of the Eurasian Economic Union (Union, EAEU) in the field of customs regulation based on an analysis of the level of development of the Customs services of the Member States of the Union. The scientific and methodological approaches formed by the author, 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 Code of Customs Standards of the EAEU, as a legal tool in the formation strategic planning documents that set the main vectors for further integration in the Union
Keywords: The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, customs regulation, customs regulation, international customs law, improvement of customs regulation, customs, customs and economic union, legal instruments and tools, strategic planning, strategy.
For citation: Moser S.V. On the methodology for assessing the state of development of customs regulation in the Eurasian Economic Union // Scientific notes of the St. Petersburg named after V.B. Bobkov branch of the Russian Customs Academy. 2023. No. 1 (85). WITH *-*.
The issue of improving the law of the Union based on an analysis of the level of development of customs regulation in the EAEU member states is new and has never been submitted for consideration in the working bodies of the Commission. To date, the expert work of the customs cooperation block of the Commission for the improvement of customs regulation is implemented according to the following scheme: (1) preparation and submission of a legal initiative of a member state to the Commission or initiation of an issue directly by the Commission – (2) consideration of the initiative (issue) at the site of the advisory EEC body within the framework of expert work – (3) development of a legal instrument of the Union or amendments to the current one.
The author does not know the facts when the organization of expert work
in the Commission in the field of improving customs regulation is carried out on the basis of a comprehensive analysis of its state using the developed scientific and methodological apparatus, as well as performed scientific research.
-56-
Two successfully implemented projects can be called an exception to the rule.
First of all, this is the creation of a Reference Model of the national «single window» mechanism in the system of regulation of foreign economic activity, approved by the decision of the Eurasian Intergovernmental Council dated April 30, 2019 № 6 [1]. The ideologists, organizers and developers of this project are the Division of Advanced Customs Technologies of the Department of Customs Legislation and Law Enforcement Practice of the Commission.
Another successful project is the improvement of the institution of an authorized economic operator in the EAEU, the implementation of which is based on the scientific developments of D.V. Nekrasov [2], Director of the Department in the period 2012–2020. [3].
In June 2018, at the meeting of the WCO Policy Commission, its members recognized «the need for Customs to take responsibility and start conducting self-assessment, preferably using the WCO’s performance measurement tool». Delegates stressed that Organization should have its own robust, comprehensive and fully scientific methodology for measuring performance, thus ensuring political acceptance of the product, being the «undisputed standard» for measuring the performance of Customs, covering all core competencies of Customs and beyond of time release study» [4].
The WCO believes that measuring the performance of an organization is a must for Customs administrations seeking a sound basis for decision making. This allows decision makers to be aware of what works well and what does not, and determine the best ways to organize work. Performance measurement also enhances accountability, the credibility of the administration, and supports the business case for investment.
It should be noted that on November 15, 2019, the first meeting of the WCO Working Group on Performance Measurement (WG, working group) was held. The working group was tasked to develop a new WCO mechanism for performance measurement.
The analysis of the materials of the 1st-4th meetings of the working group made it possible to get acquainted with the international practice of evaluating the effectiveness of the activities of customs authorities, 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 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: trade facilitation and economic competitiveness; revenue collection; law enforcement, public safety and protection; organizational development [5].
In more detail, these WCO approaches to the issue of analyzing the level of development of customs regulation are disclosed in a separate research material by the author [6].
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 turn to the experience of the European Union (EU). First of all, we are talking about the legal instrument «Custom blueprints. Pathways to better customs».
The standards mentioned (Customs blueprints) are the latest edition of a European Commission document first published in 1998 as part of its pre-accession strategy (to the EU – author’s note). A clear preparation of the customs and tax administration was identified as a priority for the candidate countries. The standards are a tool to help customs administrations to improve their performance. According to the EU, the standards will help Customs assess their strengths and weaknesses, conduct a «gap and needs analysis» and identify development needs. The projects are based on the experience and best practices of EU Member States.[1]
The set of EU customs standards highlights standards, each of which has its own goal, strategic objectives, tasks and indicators: legislation, organization and management, human resources management, customs ethics, training, communication, customs obligations, trade facilitation, supply chain security, risk management, border and inland control, investigative and law enforcement activities, customs transit, post-clearance control and audit, intellectual property rights, information and communication technologies, infrastructure and equipment, customs laboratory, internal audit.[2] The grouping of indicators in the context of the named EU standards can be found in the «Custom blueprints. Pathways to better customs»[8].
Any developments in the field of improving customs regulation that are of practical importance, for example, the creation of a unified customs transit system 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.
-57-
The author has studied many theoretical approaches to the issue of evaluating the activities of customs authorities. Among them are the studies of Makrusev V.V., Lyubkina E.O.[9]; Dorozhkina T.V., Tatarchenko K.R.[10]; Alekseeva M.V.[11]; Knyshova A.A.[12]. However, none of them group indicators 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.
In order to develop methods and indicators of the level of development of customs regulation that can be applied in practice, we turn to the reports and presentations made as part of the International Customs Forum organized by the Federal Customs Service in 2021[13]. The presentations of the forum are excellently prepared reports on the main results of the customs service, its development prospects, 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[14].
The author analyzed 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.
In 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 regulation and ensuring uniform law enforcement practice and economic security in the Union [15]. The Strategic Directions for the Development of Eurasian Economic Integration until 2025 (Strategic Directions) define directions in the field of customs regulation, 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 efficient institutional system of the Union, which guarantees the implementation of the adopted agreements.
By Order of the Council of the Commission dated 05.04.2021 № 4 [16] it is approved an action plan for the implementation of the Strategic Directions, in accordance with which the customs cooperation block of the Commission implements the following activities: preparation (introduction of appropriate amendments) of acts of the Union bodies on customs regulation, consultations on the conduct of coordinated customs control at the places of customs operations, development of proposals for amending the rules of information interaction, preparation of acts of the Union’s bodies that ensure the normative consolidation of priority tools for the implementation of 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 [6]. 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 of development of customs regulation, including the analysis of law enforcement practice in the Member States of the Union.
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 regulation and digitalization of the activities of the customs authorities of the Member States of the Union. Developers – Mozer S.V., Sekerbayeva D.K. and Zelenov V.A.
The objectives of the analysis are: (1) assessment of the 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 regulation; (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.
-58-
Directions of analysis: legal basis; technological basis; information and technical basis.
When preparing methodological approaches we studied the legal tools of the EAEU member states customs services, WCO tools, the experience of the working group on analyzing the effectiveness of customs services, scientific research, as well as the experience of the European Union.
With questionnaire forms and a detailed methodology for analyzing the development of customs regulation can be found in the research article of Sergei Mozer «To the question of the methodology for assessing the state of development of customs regulation in the EAEU, taking into account the legal tools of the World Customs Organization» [6].
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 regulation 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 (developers – Mozer S.V., Sekerbayeva D.K., and Zelenov V.A.). 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 «leveling» law enforcement practice in the EAEU [6].
According to the author, the subsequent activities within the framework of Eurasian integration in the customs aspect require the development of the Customs blueprints of the EAEU. Such work should be carried out at the site of the customs cooperation block of the EEC. The EU precedent for the creation of such a legal instrument, which is considered in a separate research material [6], confirms this thesis.
In the subsequent development of a new strategic planning document, which sets the main vectors for further integration 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 (Customs blueprints) should become one of the main priorities.
According to the author, 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 Colleagues of the Commission, and the results of the analysis should be announced at the level of 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.
Note: the presented research-paper of the issues of analyzing the level of customs regulation in the EAEU is the private point of view of the author, which is not related to his professional activities.
-59-
Bibliographic list:
- Decision of the Eurasian Intergovernmental Council of April 30, 2019 № 6 «On the Description of the Reference Model of the National Single Window Mechanism in the System of Regulation of Foreign Economic Activity». Alta Soft. URL: https://www.alta.ru/tamdoc/19ms0006/
- Publications D.V. Nekrasov. Customs Academy: SCIENCE. URL: https://customs-academy.net/?p=3531
- Nekrasov D.V. Improving the administrative and legal status of an authorized economic operator in the conditions of the Eurasian Economic Union: monograph / D.V. Nekrasov. M.: Publishing House of the Russian Customs Academy, 2015. 230 p. URL: https://customs-academy.net/?p=8299
- 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.
- See Annex I to doc. HP0014a. KPIs for the WCO PMM. WCO Working Group on Performance Measuremen. 3rd session. Doc. HP0014Ea. 003.2021, Brussels.
- Mozer S.V. To the question of the methodology for assessing the level of development of customs regulation in the EAEU, taking into account the legal means of the World Customs Organization // Gaps in Russian legislation. № 2023. URL: http://customs-academy.net/?p=16375
- Customs 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
- Customs blueprints. Pathways to better customs. Publication Office of the European Union.
- 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. pp. 163–179. URL: https://www.elibrary.ru/download/elibrary_46358804_34282205.pdf
- 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, pp. 14 –18. URL: https://www.elibrary.ru/download/elibrary_49395363_26270425.pdf
- Alekseeva M.V. Monitoring of indicators of work of customs authorities: features of technology, stages of formation and development // Management of investments and innovations. № 2016. P. 5–10. URL: https://www.elibrary.ru/download/elibrary_26189069_94275796.pdf
- Knyshov A.V. Improving the system of indicators for assessing the activities of customs authorities, features of its development and application: monograph. RIO of the Russian Customs Academy. 2016. 164 p. URL: https://www.elibrary.ru/item.asp?id=26614145
- International Customs Forum 2021. ITF. URL: https://forum.customs.gov.ru/ru/about
- Presentations of the International Customs Forum 2021. ITF. URL: https://forum.customs.gov.ru/ru/program
- Strategy of activity of the customs cooperation block of the Eurasian Economic Commission until 2025. URL: https://eec.eaeunion.org/upload/medialibrary/993/STRATEGIYA-2025.pdf
- 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
[1]Ibid.
[2]Ibid.