XI Международная студенческая научная конференция Студенческий научный форум - 2019

The concept of development of customs authorities of the Russian Federation (hereinafter – the Concept) defines major goals, tasks and trends of customs authorities.

The Concept is the basis for working out of programs and plans for development of customs authorities of the Russian Federation for medium-term and long-term perspective.

The Concept has been worked out in accordance with the fundamental law of the Russian Federation, Federal laws and other regulations of the Russian Federation, as well as on the basis of the international legal acts in the field of customs.

Currently, the influence of customs regulation has increased as an element of state regulation of foreign trade activities for the processes of international integration of the Russian economics in the international economic territory.

The expansion of cooperation with the international economical and financial institutions, the common interests of Russia and other states in solving of many problems in the field of international security, such as counteraction to the spread of weapons of mass annihilation, fighting with the international terrorism and drugs trafficking, acute environmental problems, in particular in the field of provisions of nuclear and radiation security, conditioned appearance of new tasks, which are to be resolved with the active participation of customs authorities of the Russian Federation and which predetermine their further development.

In development of customs of the Russian Federation, which is taking place in view of domestic economical transformations and international practice of regulation in the field of customs, it is necessary to take into account the specifics of the geographical situation of the Russian Federation, such as considerable dimensions of the state borders, and also insufficient equipment status of customs check-points, and the necessity of promoting cooperation in the sphere of border and customs control with the neighboring states of the Russian Federation.

The administrative reform has resulted with forming of a new structure of the state authorities, engaged in regulation of foreign trade activities, which are to use a complex approach to interagency cooperation and provision of the balance of interests in the field of customs tariffs, taxation, prohibitions and limitations, established by the legislation of the Russian Federation.

Coming into effect from January 1rst, 2004 of the Customs Code of the Russian Federation has created the necessary background for forming of practically new customs legal base, compliant with the international standards, and the conditions for defining the priorities of development of customs authorities of the Russian Federation. However, certain problems, related to the activity of customs authorities of the Russian Federation, remain still unresolved.

The potential of customs administration, which is a combination of means and methods of provision of customs legislation compliance by physical and legal persons, when they are conveying their goods and transport means across the customs border of the Russian Federation, is not realized with due efficiency, which is not allowing to provide for the compliance with the legislation of the Russian Federation in full and to set up a favorable competitive environment in the sphere of foreign trade. The issue of diminishing customs value of goods and their unauthentic declaring by the participants of foreign trade activities remains an acute problem for customs authorities of the Russian Federation.

The international standards promoting the implementation of trade logistics technologies are not used in full.

The system of informing the customs authorities of the Russian Federation of pricing, trade and industrial specialization in foreign countries and world tendencies in specialization of labor is not yet fully developed.

The customs of the Russian Federation are not efficient in exercising control over the goods allowed for circulation in the customs territory of the Russian Federation (post audit control).

Information-analytical support of law enforcement activities, including operational search actions of customs authorities of the Russian Federation, is not sufficient.

The interaction of operative divisions of customs authorities of the Russian Federation with other law enforcing and control authorities of Russia remains low.

The system of training and refresher training of personnel for customs authorities of the Russian Federation, especially of the specialists in the field of management and control, is not yet adequate.

Job remuneration of senior officers of customs authorities of the Russian Federation is not compatible with the economical significance of the decisions they take.

The level of corruption of customs authorities of the Russian Federation is still high.

These problems bring about decreasing of the efficiency of customs administration, unfair competition, penetration of law quality import goods into the Russian market and other negative phenomena.

There is a necessity of forming new attitudes to customs administration, which may allow customs of the Russian Federation react efficiently to the changes taking place in accordance with the international practice and the requirements of the state and society.

Sources of literature used

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) / / "Rossiyskaya Gazeta" of December 25, 1993 № 237.

2. Civil code of the Russian Federation of November 30, 1994 № 51-FZ/ / SOBR. legislation Grew. Confederations. - 2010. - № 50. - article 3301.

3. Treaty on the establishment of the Eurasian economic community (Astana, October 10, 2000). - February 18, 2002. - № 7. - article 632.

4. About the public civil service of the Russian Federation: Feder. the law of 27 July 2004 № 79-FZ (as amended on 30.12.2015) // Coll. Legislation Grew. Confederations. - 2004. - №31. - article 3215.

5. The basics of customs. - M.: parade. 2014, - 710 p.

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