Release:2015, Vol. 1. №3(3)
About the author:Lyubov I. Popova, Cand. Sci. (Econ.), Associate Professor, Department of Customs Affairs, University of Tyumen; email@example.com
Abstract:The research is focused on systematization of different approaches aimed at evolving payment promptitude control. The article dwells upon vital issues of customs tolls and taxes settlement by operators of export and import practice in the sphere of Foreign Economic Activities. It demonstrates the importance of management system aimed at designing and implementing informational technologies in regular procedures, including, among others, the system of remote customs tolls settlement via customs payment cards in order to shorten the time consumption for customs operations concerning transferring goods. The article also tells about cooperation between public authorities that control the movement of goods across the customs border, as well as about the use of different forms of customs control after the release of goods combined with effective law enforcement measures of customs authorities in the sphere of additional customs tolls. The development directions that concern customs tolls management and are considered in this article may serve as a basis for further research of highlights of shaping a stable system of customs controls able to ensure that the budget revenues are obtained to the full extent in the environment of simplification and harmonization of customs operations, and to improve the image of Foreign Economic Activities.
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3. Oficial'nyj sajt FTS Rossii [The official website of the Russian Federal Customs Service]. http://www.customs.ru. (in Russian)
4. Oficial'nyj internet-portal pravovoj informacii [The official Internet-portal of legal information]. http://www.pravo.qov.ru (in Russian)
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7. Order of the Federal Customs Service of Russia dated July 30, 2013 No 1407
«O realizacii Koncepcii centralizacii ucheta tamozhennyh platezhej i inyh platezhej i vedenija edinogo licevogo scheta uchastnika vneshnejekonomicheskoj dejatel'nosti» [«On the implementation of the project of accounting centralization of customs payments and other payments and maintaining a single account involved in a foreign trade»]. http://www.pravo.qov.ru. (in Russian)
8. Order of the FCS of Russia dated September 17, 2013 No 1761 «Ob utverzhdenii porjadka ispol'zovanija edinoj avtomatizirovannoj informacionnoj sistemy tamozhennyh organov pri tamozhennom deklarirovanii i vypuske (otkaze v vypuske) tovarov
v jelektronnoj forme, posle vypuska takih tovarov, a takzhe pri osushhestvlenii
v otnoshenii nih tamozhennogo kontrolja» [«On approval of the order of use of a unified automated information system of customs authorities during the customs declaration process and release (or refusal to release) of such goods in an electronic form, after the release of such goods, as well as in relation to the implementation of their customs control»] http://www.pravo.qov.ru. (in Russian)
9. Order of the Federal Customs Service of Russia dated December 31, 2013 No. 2505 «Instrukcija po operativnomu uchetu tamozhennyh i inyh platezhej, vzimanie kotoryh vozlozheno na tamozhennye organy» [«Instruction on the real-time records management of customs and other charges levied by the customs authorities»].http://www.pravo.qov.ru. (in Russian)
10. Order of the Government of the Russian Federation datec June 29, 2012 No 1125-p (as amended by the Federal Government on September 26, 2013 No 1721-p) «Sovershenstvovanie tamozhennogo administrirovanija» [«Improvement of customs administration»]. http://www.pravo.qov.ru. (in Russian)
11. Order of the Government of the Russian Federation dated March 18, 2013 No 378-p «Razvitie vneshnejekonomicheskoj dejatel'nosti» [«Development of the Foreign Economic Activity»], sub-procedure No 5 «Sovershenstvovanie tamozhennoj dejatel'nosti» [«Improvement of customs activities»]. http://www.pravo.qov.ru. (in Russian)
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o Tamozhennom kodekse Tamozhennogo sojuza» [«On ratification of the Treaty concerning the Customs Code of the Customs Union»]) http://www.consultant.ru/document/cons_doc_LAW_101048/. (in Russian)
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