Theoretical aspects of customs control 'after the release of goods'

Клейменова А.Н., Мишин К.Д.

doi:10.7256/2454-0595.2025.2.70764

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Administrative and municipal law

Reference:

Kleimenova, A.N., Mishin, K.D. (2025). Theoretical aspects of customs control "after the release of goods". Administrative and municipal law, 2, 23–33. . https://doi.org/10.7256/2454-0595.2025.2.70764

Theoretical aspects of customs control "after the release of goods"

Kleimenova Anastasiia Nikolaevna

PhD in Law

Head of the Department; Department of Administrative and Customs Law; Russian Customs Academy

4 Komsomolsky Ave., Lyubertsy, Moscow region, 140015, Russia

a.shashkina@customs-academy.ru

Other publications by this author

Mishin Konstantin Dmitrievich

Postgraduate student; Department of Customs Law; Russian Customs Academy

140182, Russia, Moscow region, Zhukovsky, Gudkova str., 3

kons.trust@gmail.com

Other publications by this author

DOI:

10.7256/2454-0595.2025.2.70764

EDN:

CLEBCF

Received:

15-05-2024

Published:

04-05-2025

Abstract: The subject of the study is the theoretical foundations of customs control after the release of goods: its subject, principles and functions. The authors analyze the definitions of the concept of "customs control after the release of goods" existing in science and in legislation. Special attention is paid to the relevance of the application of this type of customs control at the present time due to the increased risk of violation of the customs legislation of the EAEU and the legislation of the Russian Federation on customs regulation in connection with the shortening of the release period of goods and a decrease in control measures carried out at border checkpoints. The purpose of the work is a comprehensive study of the theoretical aspects of customs control after the release of goods, as well as the formation of a holistic view of this type of customs control by formulating the concept and supplementing the system of principles of the legal rules under study. The authors used general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction and others. In particular, the methods of analysis and synthesis made it possible to summarize the conclusions of various scientific approaches to the proposed topic, as well as formulate specific conclusions. The study defines: "customs control after the release of goods", "administrative and legal regulation of customs control after the release of goods". It is proposed to include a new principle in the system of principles of this type of customs control, reflecting current trends in interaction between customs authorities and foreign trade participants, aimed at respecting the public interests of customs authorities, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging their conscientious behavior - the principle of reciprocity. Reciprocity in the implementation of customs control after the release of goods allows customs authorities to effectively carry out verification measures shifted to the stage after the release of goods. Participants in foreign economic activity, in turn, this allows them to speed up customs operations before the release of goods.

Keywords:

customs law, customs control, subsequent control, customs operations, customs check, release of goods, principle of reciprocity, principles of control, control functions, simplification of foreign trade
This article is automatically translated. You can find original text of the article here.

Thus, the following definitions were formulated in the study: "customs control after the release of goods", "administrative and legal regulation of customs control after the release of goods". It is proposed to include a new principle in the system of principles of customs control after the release of goods, reflecting current trends in interaction between customs authorities and participants in foreign economic activity, aimed at respecting the public interests of customs, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging good faith behavior of persons moving goods – this is the principle of reciprocity. Reciprocity in the implementation of customs control after the release of goods allows customs authorities to effectively carry out verification measures shifted to the stage after the release of goods. Participants in foreign economic activity, in turn, this makes it possible to speed up the implementation of customs operations before the release of goods, as well as create a favorable "image" in front of customs authorities, which, together with other factors, will allow them to be classified as low-risk, i.e. law-abiding persons from the point of view of customs authorities. The functions of customs control after the release of goods are also formulated, which, in addition to ensuring compliance with customs legislation, also include functions that promote the development of foreign trade.

References

1. Agamagomedova, S.A. (2021). Axiological aspects of state control and supervision. Law. Journal of the Higher School of Economics, 1, 37-61.
2. Agapova, A.V. (2019). Analysis of information support for customs control after the release of goods. Green Corridor. Science and education in customs affairs, 3(9), 46-52.
3. Afonin, P.N., & Kuzmicheva, R.A. (2020). On the issue of regulatory support for customs control after the release of goods. Bulletin of Innovative Technologies, 3(15), 54-60.
4. Gokinaeva, I.A. (2022). Improving approaches to the selection of objects of customs control after the release of goods using a goods traceability system. Journal of Legal and Economic Research, 3, 206-210.
5. Zimanova, M.A. (2023). Customs monitoring in the customs control system after the release of goods. BIT, 1(25), 49-53.
6. Lovinyukov, A.S., & Shashkina, A.N. (2016). Principles of the legal institution of customs control after the release of goods. Bulletin of the Russian Customs Academу, 3, 67-71.
7. Novikov, S.V. (2017). Control after the release of goods as the final stage of the customs control process. Bulletin of the Russian Customs Academy, 1, 171-179.
8. Shashkina, A.N. (2014). Administrative and legal regulation of customs control after the release of goods in the Russian Federation. Administrative and municipal law, 12, 1296-1300.
9. Shashkina, A.N. (2019). Administrative and legal regulation of customs control after the release of goods in the member states of the EurAsEC Customs Union. Bulletin of the Russian Customs Academy, 4, 133-140.
10. Shashkina, A.N. (2014). Comparative legal analysis of foreign experience in applying customs control after the release of goods. Bulletin of the Russian Customs Academy, 2, 131-135.

First Peer Review

Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

A REVIEW of an article on the topic "Theoretical aspects of customs control after the release of goods". The subject of the study. The article proposed for review is devoted to topical issues of customs control after the release of goods. The author has made an attempt to generalize the main theoretical aspects on this issue, which, however, does not fully allow us to understand what the scientific novelty of the article is. The subject of the study was, first of all, the opinions of other authors. Research methodology. The purpose of the study is not stated directly in the article. At the same time, it can be clearly understood from the title and content of the work. The purpose can be designated as the consideration and resolution of certain problematic aspects of the issue of theoretical aspects of customs control after the release of goods. Based on the set goals and objectives, the author has chosen the methodological basis of the study. In particular, the author uses a set of general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction, and others. In particular, the methods of analysis and synthesis made it possible to summarize and share the conclusions of various scientific approaches to the proposed topic, as well as draw specific conclusions from the materials of practice. The most important role was played by special legal methods. In particular, the author actively applied the formal legal method, which made it possible to analyze and interpret the norms of current legislation (first of all, the norms of the customs legislation of the Russian Federation). For example, the following conclusion of the author: "The legal definition of the concept of "customs control after the release of goods" was established by the Concept of the development of customs control after the release of goods until 2016, according to which, this is a set of measures taken by customs authorities after the release of goods, as well as during the turnover of goods imported into the customs territory of the Customs Union, through customs inspections and the application of other forms of customs control, including using a risk management system, based on the categorization of participants in foreign economic activity in order to ensure compliance by the audited persons with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs (Order of the Federal Customs Service of the Russian Federation dated December 23, 2012 No. 2709 "On approval of the Concept of Customs Control development after the release of goods until 2016"). This definition reflects the essence of customs control after release, but the Concept covered the period up to 2016, since then this definition has not been included in later regulatory legal acts. And, as mentioned above, at the moment the definition of customs control after the release of goods is not legally fixed." Thus, the methodology chosen by the author is fully adequate to the purpose of the study, allows you to study all aspects of the topic in its entirety. Relevance. The relevance of the stated issues is beyond doubt. There are both theoretical and practical aspects of the significance of the proposed topic. From the point of view of theory, the topic of customs control after the release of goods is complex and ambiguous. It is difficult to argue with the author that "The global trend towards simplification and acceleration of the process of international trade, the main provisions of which are established by the Kyoto Convention. Currently, the re-evaluation of legal approaches to the interaction of the state and the individual in general, and, in particular, to the implementation of state control, is of particular importance. We agree with S.A. Agamagomedova in the opinion that outdated ideological stereotypes associated with the dominance of the state and its interests in such interaction still prevail in the public legal consciousness, which does not contribute to the modern understanding of legal forms of state activity as a way to ensure the priority of human rights in the sphere of public authority." Thus, scientific research in the proposed field should only be welcomed. Scientific novelty. The scientific novelty of the proposed article is questionable. Basically, according to the text of the article, the author indicates what has already been said by other scientists. In particular, the article concludes as follows: "the study formulated the following definitions: "customs control after the release of goods", "administrative and legal regulation of customs control after the release of goods". It is proposed to include a new principle in the system of principles of customs control after the release of goods, reflecting current trends in interaction between customs authorities and foreign trade participants, aimed at respecting the public interests of customs, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging conscientious behavior of persons moving goods – this is the principle of reciprocity. Reciprocity in the implementation of customs control after the release of goods allows customs authorities to effectively carry out verification measures shifted to the stage after the release of goods. Participants in foreign economic activity, in turn, this makes it possible to speed up the implementation of customs operations before the release of goods, as well as create a favorable "image" in front of customs authorities, which, together with other factors, will allow them to be classified as low-risk, i.e. law-abiding persons from the point of view of customs authorities. The functions of customs control after the release of goods are also formulated, which, in addition to ensuring compliance with customs legislation, also include functions that contribute to the development of foreign trade." It is proposed to clarify how these conclusions differ from the positions of other scientists. Thus, the materials of the article may be of particular interest to the scientific community in terms of developing a contribution to the development of science, but only after clarifying the scientific novelty. Style, structure, content. The subject of the article corresponds to the specialization of the journal "Administrative and Municipal Law", as it is devoted to legal problems related to the customs legislation of the Russian Federation. The content of the article fully corresponds to the title, since the author has considered the stated problems and has generally achieved the purpose of the study. The quality of the presentation of the study and its results should be recognized as fully positive. The subject, objectives, methodology and main results of the study follow directly from the text of the article. The design of the work generally meets the requirements for this kind of work. No significant violations of these requirements were found. Bibliography. The quality of the literature used should be highly appreciated. The author actively uses the literature presented by authors from Russia (Agamagomedova S.A., Agapova A.V., Gokinaeva I.A., Lovinyukov A.S., Shashkina A.N. and others). Thus, the works of the above authors correspond to the research topic, have a sign of sufficiency, and contribute to the disclosure of various aspects of the topic. Appeal to opponents. The author conducted a serious analysis of the current state of the problem under study. All quotations of scientists are accompanied by author's comments. That is, the author shows different points of view on the problem and tries to argue for a more correct one in his opinion. Conclusions, the interest of the readership. The conclusions are fully logical, as they are obtained using a generally accepted methodology. The article may be of interest to the readership in terms of the systematic positions of the author in relation to the problematic aspects stated by the author, but only after clarifying the scientific novelty of the article. Based on the above, summarizing all the positive and negative sides of the article, "I recommend sending it for revision"

Second Peer Review

The subject of the study. In the peer-reviewed article "Theoretical aspects of customs control after the release of goods", the subject of the study is the norms of law governing public relations arising during customs control after the release of goods. The author paid special attention to the theoretical issues of this legal institution, pointing out the practical importance of legal terminology and basic concepts. Research methodology. The methodological apparatus consists of the following dialectical techniques and methods of scientific cognition: analysis, abstraction, induction, deduction, hypothesis, analogy, synthesis, typology, classification, systematization and generalization. The use of modern methods of scientific cognition allowed us to study the established approaches, views on the subject of research, develop an author's position and argue it. The relevance of research. The relevance of the research topic stated by the author is beyond doubt, since currently international trade issues are of great importance, including the problems of customs control when moving goods across state borders. The relevance of doctrinal developments in this area is related to the need to clarify legal regulation, the importance and significance for improving customs legislation and the practice of its application. Scientific novelty. Without questioning the importance of previous scientific research, which served as the theoretical basis for this work, nevertheless, it can be noted that this article for the first time formulated noteworthy provisions, for example: "...It is proposed to include a new principle in the system of principles of customs control after the release of goods, reflecting current trends in interaction between customs authorities and foreign trade participants, aimed at respecting the public interests of customs, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging conscientious behavior of persons moving goods – this is the principle of reciprocity". Based on the results of writing the article, the author has made a number of theoretical conclusions and suggestions, which indicates not only the importance of this study for legal science, but also determines its practical significance. Style, structure, content. The topic is disclosed, the content of the article corresponds to its title. The author has met the minimum requirements for the volume of the material. In general, the article is written in a scientific style, using special legal terminology. The article is logically structured, although it is not formally divided into parts. The material is presented consistently and clearly. However, there are grammatical errors in the text of the article (for example, "in different ways", etc.), typos (for example, "verifiable", "principled", etc.) and non-compliance with the rules of punctuation in sentences, as well as abbreviations must be explained at the first mention. The text of the article should be carefully read. Bibliography. The author has used a sufficient number of doctrinal sources (the requirements for the minimum number of sources used have been met). However, references to sources are designed in violation of the requirements of the bibliographic GOST. It must be brought into line with the requirements. Appeal to opponents. A scientific discussion is presented on controversial issues of the stated topic, appeals to opponents are correct (although the links are incorrectly designed). All borrowings are decorated with links to the author and the source of the publication. Conclusions, the interest of the readership. The article "Theoretical aspects of customs control after the release of goods" is recommended for publication. The article corresponds to the subject of the journal "Administrative and Municipal Law". The article is written on an urgent topic, has practical significance and has elements of scientific novelty. This article may be of interest to a wide readership, primarily specialists in the field of administrative law and customs law, and will also be useful for teachers and students of law schools and faculties.

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Theoretical aspects of customs control "after the release of goods"