Burygin A.A., Shkiperov A.A., Vin'kova T.V., Agamagomedova S.A. —
Dispatching of customs declarations in the Russian Federation: problems of legal justification
// Administrative and municipal law. – 2025. – ¹ 1.
– P. 1 - 17.
DOI: 10.7256/2454-0595.2025.1.72952
URL: https://en.e-notabene.ru/ammag/article_72952.html
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Abstract: The subject of this study is the regulation of public relations proposed by the Federal Customs Service and the Ministry of Finance of the Russian Federation related to the automatic distribution of electronic customs declarations for goods between authorized electronic declaration centers using the customs information system, in particular, provided for by the current version of the draft order of the Ministry of Finance of the Russian Federation "On the powers of customs authorities to register customs declarations". Special attention in terms of argumentation of the need and specifics of the legal justification and regulatory consolidation of dispatching is paid to the positive effects of such a mechanism, which, in the author's opinion, are an integral manifestation and condition of full-scale digitalization and automation of customs authorities, established as a target for the development of the customs service of the Russian Federation until 2030, designed to ensure operational regulation and redistribution of the declarative array. To optimize the burden on officials, shorten the period of release of goods, simplify and accelerate customs operations, ensure uninterrupted registration of electronic customs declarations, and eliminate the possibility of interaction between declarants and customs officials is aimed at reducing the likelihood of corruption offenses. The authors used both general scientific methods (abstraction, induction, deduction, hypothesis, analogy, synthesis, typology, classification, systematization, generalization, and others) The same applies to special methods of scientific knowledge typical of jurisprudence (comparative law, historical, formal law, legal hermeneutics, system-structural, legal modeling, and others). The novelty of the scientific research lies in the applied proposals developed on the basis of the results of a comprehensive analysis of the existing sources of the EAEU law and the legislation of the member states on customs regulation, law enforcement practice regarding the legal justification of dispatching customs declarations in the Russian Federation as an integral direction in the implementation of strategic directions for the development of the customs service, providing for the formation by 2030 of a qualitatively new, rich "artificial intelligence", a rapidly reconfigurable, informationally connected with internal and external partners, a "smart" customs service that is invisible to law-abiding businesses and effective for the state, especially in terms of creating a "smart", flexible, information-rich, self-adjusting risk management system, as well as implementing and improving the effectiveness of the anti-corruption mechanism in in the customs sphere.
Shkiperov A.A., Al'bov A.P., Arutiunian G.V., Burygin A.A. —
Concepts of customs law
// Administrative and municipal law. – 2024. – ¹ 6.
– P. 1 - 42.
DOI: 10.7256/2454-0595.2024.6.72031
URL: https://en.e-notabene.ru/ammag/article_72031.html
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Abstract: The subject of this study are the concepts used to regulate public relations related to the realization of ownership of goods transported across the customs border, power relations between customs authorities and persons exercising ownership of goods, as well as public relations related to the regulation of customs affairs. The authors consider in detail the established legal and scientific approaches to the definition of the basic concepts of customs law, the analysis of which reveals their essential features, essence and content. The authors study in detail such concepts as customs legal relations, customs control, customs regulation, customs business, customs administration, customs policy, customs law, customs legislation and others. Special attention in the framework of the study is paid to providing a comprehensive analysis of these concepts, taking into account the specifics of approaches to their understanding in various spheres of public relations. The authors used general scientific methods (abstraction, induction, deduction, hypothesis, analogy, synthesis, typology, classification, systematization, generalization and others) as well as special methods of scientific cognition characteristic of jurisprudence (comparative law, historical, formal law, legal hermeneutics, system-structural, legal modeling and others). The scientific novelty of the research lies in the conclusions and proposals aimed at improving the basic terminology of customs law, based on ensuring uniform approaches to the unambiguous definition of the basic concepts of customs law, which do not contradict the current legislation and are aimed at its development. The authors substantiate the critical importance of unifying the understanding of customs law terms in order to achieve a unified customs regulation, uniformity of law enforcement practice during customs control and customs operations both in the customs territory of the Eurasian Economic Union and in the Russian Federation. A special contribution of the authors is the realized attempt to integrate the approaches of the legislator, representatives of legal and economic sciences to the definition of customs law concepts as the only guarantee of effective regulation and management of public relations in the field of foreign economic activity.
Shkiperov A.A., Kleimenova A.N. —
Administrative responsibility as a factor of innovative development in Customs
// Administrative and municipal law. – 2023. – ¹ 2.
– P. 68 - 78.
DOI: 10.7256/2454-0595.2023.2.39762
URL: https://en.e-notabene.ru/ammag/article_39762.html
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Abstract: The article is devoted to the study of the influence of the institute of administrative responsibility on the innovative development of customs administration and digitalization of public governance. Automation of customs operations, categorization of participants in foreign economic activity, selection of objects and forms of customs control using software tools are directly related to administrative responsibility in the field of customs. Conclusions are formulated concerning the need to stimulate innovative development of the commercial side of the customs sphere, as well as the need to ensure the effectiveness of the use of automated systems, minimize potential risks, develop a legal regulation mechanism that excludes bringing to administrative responsibility of foreign trade participants for illegal acts that are not guilty, but arose as a result of errors or technical malfunctions of automated systems. The subject of the research in this article is therefore the influence of the institute of administrative responsibility on the innovative development of customs administration and foreign economic activity. The research methods were: analysis, synthesis, generalization, comparison and analogy, induction and deduction, universal dialectical, logical, statistical, formal legal research methods, the method of legal forecasting, etc. Based on the results of the scientific research, the authors substantiate the need to revise the place and role of the institute of administrative responsibility in the field of customs relations, and also formulate proposals for improving this institute in order to ensure accelerated and balanced innovative development of both customs administration and foreign economic activity