Legal Framework for Regulating Customs Activity

Introduction. At the present stage of international economic relations, the issue of efficient legal regulation of customs activity is particularly acute. Over the past few years, Russia has faced the challenge of economic sanctions on behalf of a number of unfriendly countries. Transparency of the regulatory framework and thorough elaboration of the fundamental provisions of the customs law will allow building a clear and efficient interaction between the customs authorities of the Russian Federation and the participants of the international economic activity (hereinafter - IEA), the Russian companies and the customs authorities of the Eurasian Economic Union (hereinafter - EEU) member states. The aim of this study is to analyse the legal framework for regulating customs activity and to find out the challenging aspects. The working hypothesis relies on the system of theoretical and methodological provisions and scientific knowledge, indicating the need in further elaboration of the customs legal documentation to ensure the modern approaches regulating the relations between the customs clearance and control processes participants.

Materials and Methods. In the course of the research, general scientific and specific scientific methods were used, in particular, the method of dialectical materialism, the system analysis, logical, statistical methods and the method of comparative jurisprudence.

Results. The carried out analysis of the regulatory legal framework in the field of customs activity entitles to state the insufficient elaboration of the certain issues, both the ones falling within competence of the Federal Customs Service and the ones generally referring to cooperation with the EEU member states in the field of customs activity.

Discussion and Conclusions. In the course of the study, the following problematic aspects were identified. Since insufficient attention is paid in scientific circles to studying the forms of interaction between the tax and the customs authorities of the Russian Federation, the attention is focused on their distinctive features and the recommendation is given to continue collaboration of the Federal Customs Service of Russia (hereinafter – FCS of Russia) and the Federal Tax Service of Russia (hereinafter – FTS of Russia) on creation of the unified data bank designated to testify performance of the export-import operations by the international economic activity participants. Due to the fact that under current conditions, the special attention is paid by the customs authorities to the post-control issues in the frame of the in-office audits, the need to bring the customs and tax legislation into compliance taking into account the results of the in-office audits has been identified. It is necessary to accomplish the regulatory framework enabling implementation of the customs procedure "temporary import (admission)" for individuals with dual citizenship, and to refine the legal basis for the international economic activity participants to provide the documents additionally requested during the customs control. The issue of efficient interaction between the customs authorities and the standardisation and certification authorities during the preliminary customs declaring procedure should be elaborated. It is expedient to continue formation of the EEU digital space and digital infrastructures along with implementation of the advanced information technologies.

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