Published in journal "Administrative and municipal law", 2014-12 in rubric "Administrative and municipal legal practice", pages 1296-1300.
Resume: This article deals with the legal basis for the performance of customs control after release of goods. It presents the classification of the sources of administrative-law regulation of custom control after release of goods depending on the level of adoption of such regulation: 1) international; 2) level of regional integration associations; 3) national. The international level I represented by Kyoto convention, provisions of the Customs Code of the Customs Union and other international treaties ratified by the Russian Federation. Totally new for Russia, the law of regional international associations is reflected in the Resolutions of the Eurasian Economic Commission. In this research, the author used the method of systematic analysis (research if the sources on legal regulation of further control) and selection and detailed analysis of certain provisions of laws and regulations, and scientific articles. The author makes the conclusion that despite the fact that customs regulation has sopped being strictly national ad to a large extent has become international, administrative law plays the principal role in exercising customs control after the release of goods – it provides the mechanisms for implementing the rules of international law in the Russian Federation.
Keywords: customs control, administrative-law regulation, Customs Union, customs regulation, Kyoto Convention, regional integration associations, Code of Administrative offences of the Russian Federation, FZ No. 311, sources of law.
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