CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)

The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools introduced by the Federal Customs Service and the Federal Tax Service (electronic tracking of goods, electronic information exchange between tax and customs authorities, integrated information resource on international trade operators) are effective. The authors also present the results of the analysis of the economic effect of changes in the legal regulation of the accrual, payment, collection of customs payments, expressed in the growth of additional accrued and additional collected payments. Based on the analysis of the system of customs and tariff regulation, of the dynamics of the rates of the unified Customs Tariff of the EEu, and of the law enforcement practices, the authors formulated areas of risk that include the lack of uniform application of customs legislation and the strong influence of WTO law. The research carried out by the authors made it possible to forecast directions for improving the legal regulation and administration of the charging, paying and collecting customs payments. It includes: improving the unified mechanism of customs and tax administration, as well as foreign currency control based on the creation and application of integrated information technologies; implementation of international standards developed under the World Customs Organization; the existence of prerequisites for the possibility of payment of import customs duties and taxes after the release of goods for conscientious operators; redistribution of functions of customs and tax authorities (leaving control over the payment of import customs duty in the competence of customs authorities, with the possible transfer of control over the payment of indirect taxes (VAT and excise) payable in respect of imported goods).

customs payments, customs authorities, tax authorities, traceability of goods, information exchange, customs regulation, customs administration, customs tariffs, Eurasian Economic union

1. Slepova D.A., Chuikova E.V. Customs payments, calculated by customs representatives, as a source of revenue generation of the federal budget of the Russian Federation. Ekonomika i upravlenie: novye vyzovy i perspektivy = Vestnik of Volga Region State University of Service. Series “Economics”. 2016;(11):192–196. (In Russ.).

2. Gomon I.V., Neparko M.V., Reshetova N.I. Customs duties as the basis for the formation of the federal budget. Ekonomika i predprinimatel’stvo = Journal of Economy and Entrepreneurship. 2017;(9–3):37–40. (In Russ.).

3. Markar’yan Yu.A., Shevchenko E.I., Ulida V.V. Customs payments as the most important source for forming the budget of the Russian Federation. Vektor ekonomiki. 2017;(12):59–65. (In Russ.).

4. Kuprinov E.P., Tyutyunenko Yu.A. Customs payments and state income in Russia: What are the prospects? Vestnik Rossiiskoi tamozhennoi akademii = The Russian Customs Academy Messenger. 2012;(2):111–116. (In Russ.).

5. Nemirova G.I., Il’saev Z.A. Customs payments as a factor of development of economic potential of Russia. Ekonomika i sotsium. 2012;(3):284–293. (In Russ.).

6. Nemirova G. I. Customs payments as an indicator of Russia’s economic development and foreign trade activities. Vestnik Rossiiskoi tamozhennoi akademii = The Russian Customs Academy Messenger. 2015;(4):26–35. (In Russ.).

7. Krokhin K.A. Should the customs duty be referred to tax payments? Infrastrukturnye otrasli ekonomiki: problemy i perspektivy razvitiya. 2015;(8):81–83. (In Russ.).

8. Zozulya V.V. Customs payments and taxes in the framework of the Customs Union. Nauchno-analiticheskii zhurnal “Nauka i praktika” Rossiiskogo ekonomicheskogo universiteta im. G.V. Plekhanova = Scientific and Analytical Journal “Science and Practice” of the Plekhanov Russian University of Economics. 2013;(1):114–118. (In Russ.).

9. Getman A. N. Forecasting customs payments at the customs administration level, and assessing the associated financial risks. Strakhovoe delo = Insurance Business. 2014;(2):43–49. (In Russ.).

10. Parasotskaya N. Accounting of settlements on taxes and customs payments on import operations. RISK: resursy, informatsiya, snabzhenie, konkurentsiya = RISK: Resources, Information, Supply, Competition. 2013;(4):262–267. (In Russ.).

11. Pankratova V. I. Legal regime of the distribution of customs payments within the framework of the EurAsEC Customs Union: The ratio of supranational and national regulation. Zakony Rossii: opyt, analiz, praktika. 2013;(11):101–105. (In Russ.).

12. Alfer’ev T. P. Legal regulation of the mechanism of distribution of customs duties in the Customs Union. Gosudarstvo i pravo = State and Law. 2014;(3):99–103. (In Russ.).

13. Lüssi R., Marolf E. Customs revenue benchmarking database (CRBD). World Customs Journal. 2017;11(1):85– 87. URL: http://worldcustomsjournal.org/Archives/Volume%2011,%20Number%201%20(Mar%20 2017)/1827%2003%20WCJ%20v11n1%20Lussi%20&%20Marolf.pdf. (accessed 20.03.2018).

14. Morini С., Costacurta de Sá Porto P., Inácio E. Jr. Trade facilitation and customs revenue collection: Is that a paradox? World Customs Journal. 2017;11(2):23–36. URL: http://worldcustomsjournal.org/Archives/ Volume%2011,%20Number%202%20(Sep%202017)/1838%2001%20WCJ%20v11n2%20Morini-de%20Sa%20 Porto-Inacio.pdf (accessed 30.03.2018).

15. Grainger A. The WTO trade facilitation agreement: Consulting the private sector. Journal of World Trade. 2014;48(6):1167–1188. URL: http://eprints.nottingham.ac.uk/28471/1/TRAD%2048–6_Andrew%20 GRAINGER.pdf (accessed 10.03.2018).

16. Liu L., Yue C. Investigating the impacts of time delays on trade. Food Policy. 2013;39(1):108–114. DOI: 10.1016/j.foodpol.2013.01.001

17. Gellert L. The burden of proof in the contex of a post-clearance recovery of customs duties. Customs Scientific Journal CUSTOMS. 2013;3(1):81–85. URL: http://umsf.dp.ua/documents/Jurnal_gazeta_knigi/CJC_2013_01all. pdf (accessed 10.04.2018).

18. Wolffgang H.-M., Harden K. The new European customs law. World Customs Journal. 2016;10(1):3–16. URL: http://worldcustomsjournal.org/Archives/Volume%2010%2C%20Number%201%20%28Mar%20 2016%29/1796%2001%20WCJ%20v10n1%20Wolffgang%20%26%20Harden.pdf (accessed 10.04.2018).

19. Han Ch.-R., McGauran R. Tracing trails: Implications of tax information exchange programs for customs administrations. World Customs Journal. 2014;8(2):3–13. URL: http://worldcustomsjournal.org/Archives/ Volume%208%2C%20Number%202%20(Sep%202014)/03%20Han%20%26%20Mc%20Gauran.pdf (accessed 20.03.2018).

20. Meinzer M. Towards multilateral automatic information exchange: Current practice of AIE in selected countries. Chesham: Tax Justice Network; 2013. 70 p. URL: http://www.taxjustice.net/cms/upload/pdf/ AIE 2012-TJN-Briefing.pdf (accessed 10.03.2018).