Release:
2022, Vol. 8. № 1 (29)About the author:
Lyubov I. Popova, Cand. Sci. (Econ.), Associate Professor, Department of Customs Affairs, University of Tyumen; l.i.popova@utmn.ru; ORCID: 0000-0002-5984-5222Abstract:
Customs administration is aimed at providing favorable conditions for foreign trade activities of participants of export-import transactions, ensuring the completeness and timeliness of duties and taxes to the budget. Whereas, cases of evasion of customs duties dictate the need to improve the control of information in the documents about the transported goods. This results in the increasing effectiveness of the execution of fiscal functions by customs authorities. The paper identifies the main directions of customs administration of foreign trade operations: control of compliance with prohibitions and restrictions on foreign trade activities, control of the customs value of goods and the correctness of the declared classification code under the EAEU Commodity Nomenclature of Foreign Economic Activity, as well as control of origin of goods. The study uses general scientific methods (formal-logical, system-structural, comparative legal, statistical analysis). The article conducts the analysis of indicators of customs authorities’ activity in detecting and suppressing the facts of false declaration, assesses the results of their work, studies the schemes of illegal activities of foreign trade participants, as well as provides the examples of practical situations. In the context of regional customs administrations, the dynamics of the detection of crimes involving liability in accordance with the Criminal Code of the Russian Federation is determined. The article updates problematic issues related to the export of goods strategically important for the economic security of the Russian Federation, provides the judicial practice on cases of their illegal movement, demonstrates the ways of reducing the risk of customs operations of such goods with the use of new technologies, highlights the electronic exchange of information within the framework of interagency cooperation and interstate collaboration.
Keywords:
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