Abstract: The research subject is the set of legal provisions defining the actions of officials aimed at customs debts collection. The research object is legal relations in the process of the application of customs legislation by customs agencies. The topicality of this research consists in the analysis of the procedure of customs debts collection and the problem aspects of law enforcement: taking interim measures for customs debts collection – arrest and suspension of operations on the payer’s accounts; ineffectiveness of the mechanism of forced sale of property via government agencies; results of distrainment of other property.  The author offers the variants of solution of problem situations, elimination of contradictions, and formulates the conclusions. The research methodology is based on the set of general scientific and specific research methods (formal-legal, analytical, normative-logical and comparative). The author analyzes the activity of court bailiffs aimed at forced collection of customs debts and taxes, forced sale of property, and application of interim measures for customs debts collection. The author suggests transforming and changing legal regulation of customs debts collection, and adapt it to the current social relations. The author substantiates the necessity to change the legal norms regulating the introduction of interim measures for debts collection, to substitute the procedure of payer’s bankruptcy for the process of debt collection using other properties of the payer; to refuse of such an interim measure as seizure of property; to improve the formulation of the provisions regulating debts collection. 

Abstract: The research subject is the legal instruments regulating the activities of customs agencies and aiming at customs payments collectability increase. The research subject is legal relations appearing in the process of application of customs legislation by customs agencies. This study is of a particular importance due to the fact of customs payments collectability reduction and the inefficient work of customs agencies aimed at transferring the managed sums to the budget in the context of the foreign trade volume reduction. The author focuses on the most important legal measures, offers the ways to settle the problem situations and formulates the conclusions. The research methodology is based on the set of general scientific and specific research methods (formal-legal, analytical, normative-logical and comparative). The author analyzes customs payments transfers to the budget and notes the aggressive reduction of the customs payments transfers share within the country’s budget structure. The author offers to change the approaches to measures aimed at customs collectability increase: adaptation to the established judicial practice; three years’ limitation of tax overpayment refunding; elimination of duplication of control over VAT collection on the part of tax and customs agencies. 

Abstract: The research subject is the modern mechanisms of administrative activities of customs bodies in the context of 1.6 times decrease in customs payments. The author analyzes the steps taken by customs authorities to increase the customs payments collection rate. The author pays attention to the inefficiency of inspections, the increase of their number, the fact that inspections are carried out in the spheres which have lost their importance and are not effective. The paper contains quantitative and qualitative analysis of the results of inspections upon the release of goods. The research methodology is based on general scientific and theoretical methods. The author applies the system approach, modeling and statistical data comparison. To assess the effectiveness of customs bodies management, the author applies the Pareto principle. The author carries out the system analysis of customs bodies’ activities in the context of the decreased foreign trade and the amounts of customs payments. The author proposes to improve customs bodies’ activities in those spheres where the maximum results can be achieved: the strengthening of customs stations via debureaucratization of customs and departments, abandoning old and inefficient control activities in favor of selective customs control based on the risks management system, and the reduction of customs tariff. 

Abstract: The subject of the research is the goods which have been under customs supervision for a long period of time. The goods kept in holding are sometimes put under customs supervision with the violation of the set time. In order not to keep such goods endlessly, actions should be taken to launch them out of the storehouse and to dispose of them. The disposal can be implemented in three ways: on the base of civil, administrative, and customs law. On the base of the study of different ways of disposal the author notes the positive and the negative sides of each of them. The author outlines the difficulties of realization of this procedure due to the certain regulations discordance with each other. Each of the branches of legislation contains special procedure of such goods disposal. The article studies the procedures of disposal specified in different branches of legislation and compares them in accordance with their results and methods. The author compares the procedures, notes their advantages and disadvantages. The main procedure is recognition of goods as waifs. This procedure takes a lot of time and not necessarily leads to the recognition of the property as ownerless. The use of more simple “administrative” procedures is limited. The courts not always confiscate such goods, not all the types of administrative offences entail sanctions in the form of confiscation. The implementation of international regulations of customs legislation for the disposal of arrested goods is neither implemented due to the absence of the authorities of the Federal Agency of State Property Management. Moreover, there are unsolved contradictions and gaps in customs legislation, particularly according to the issue of reimbursement of expenses in case of destruction of arrested goods since it is presupposed that the expenses will be covered by law-abiding individuals.