DOI: 10.7256/2454-0633.2015.1.14195

Abstract: The subjects of research are: laws related to international cooperation between the customs authorities of the Russian Federation. However it is noted that such in accordance is carried out in four forms: participation in the development of international agreements; direct the implementation of international agreements on mutual legal assistance in criminal and other cases, the negotiation and implementation of agreements on legal assistance and cooperation between customs authorities of different States; customs cooperation through intergovernmental bodies. Research methods: comparative law, allowed to formulate conclusions. Conclusions: international cooperation should be considered as one of the functions of the customs authorities of the Russian Federation, as provided for in the customs legislation (TC TC, Federal law of the Russian Federation «On customs regulation in the Russian Federation»). International cooperation of the customs authorities of the Russian Federation is carried out in four forms.

DOI: 10.7256/2409-7802.2015.1.14480

Abstract: Abstract. The article substantiates the need to delimitate the customs legislation and tax legislation. The subject of the study is related to the regularities associated with customs payments. The author notes that customs payments represent the totality of customs duties and customs fees. The list of customs payments should be specified in the customs legislation, namely in the Customs Code of the Customs Union and the Federal Law of 19 November 2010, and the list of taxes should be included in the tax law (the RF Tax Code). The methods applied by the author in the course of investigation - comparative legal method, analysis and synthesis – make it possible to formulate the following conclusions. Customs law and tax law are independent branches of the legislation; they include a set of normative legal acts with a different legal force; they are designed to regulate customs and tax relations (customs legislation and tax laws, respectively). Customs payments shall be governed by the provisions of customs legislation. The VAT should be excluded from the list of customs payments.

DOI: 10.7256/2454-0765.2014.4.14475

Abstract: Abstract. The paper offers a grounded judgment about the use of term "system of customs payments" in the narrow sense of the word. The study investigates regularities relating to customs payments. It notes that the customs payments represent a set of customs duties and customs fees, i.e. the system of customs payments must be seen in the narrow sense of the word. The list of customs payments is included in the Customs Code of the Customs Union and the Federal Law of 19 November 2010 "On Customs Regulation in the Russian Federation." The study applies a comparative legal method of investigation as well as analysis and synthesis. The author conclusions are as follows: customs payments represent a system including custom duties and customs fees; the customs payments classification is admissible. The novelty of the study resides in the use of systematic approach to the definition of "the system of customs payments". The author emphasizes that solely the customs legislation is the legal basis for the system of customs payments.