Finance and Management - rubric Customs activity
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MAIN PAGE > Journal "Finance and Management" > Rubric "Customs activity"
Customs activity
Balynin I.V. - Trade between Russia and Kazakhstan: an evaluation of the current level and forecasts for the future pp. 41-58


Abstract: The subject analyzed in the article is economic cooperation between Russia and Kazakhstan, from the point of view of export and import, in 2004 – 2013. The author attaches especial attention to cooperation between Russia and Kazakhstan within the framework of the Eurasian Economic Union (an alliance for economic cooperation between Russia, Belarus, Kazakhstan and Armenia), a treaty about the creation of which was signed in May of 2014 in Kazakhstan’s capital Astana. In his analysis, the author uses both general economic methods (analysis, synthesis, calculation) and special (economical-mathematical and statistical) methods. The scientific novelty of the article lies in the results achieved from a detailed analysis of mutual trade between Russia and Kazakhstan within a long period of time – from 2004 to 2013. The author also estimates the prospects of the two countries’ social and economic cooperation within the framework of the Eurasian Economic Union.
Galuzo V.N. - The Russian Federation Switches from Customs Regime to Customs Procedures pp. 44-53


Abstract: The study examines the regularities related to the movement of goods across the customs border. It is noted that the customs laws (the Customs Code of the Customs Union (CU TC) and the Federal Law of 21 May 2010 "On Customs Regulation in the Russian Federation") unreasonably omitted the term "customs regime". The study points out that one of the results of the customs legislation reform is the transition from customs regimes to customs procedures. The research methods - comparative legal and historical and legal – have permitted the author to come to the following conclusions: the omission of the term "customs regime" from the customs legislation of the Russian Federation appears to be erroneous; the definition of "customs procedure" in subparagraph 26, paragraph 1, Art. 4 C CU TC is not perfect because this notion is actually identified with the legal institution; it is reasonable to retain continuity of the Federal Law of 19 November 2010 "On Customs Regulation in the Russian Federation" with the previous Customs Code of the Russian Federation dated April 25, 2003, as for the use of the term "customs regime" as well as the classification of customs procedures. The author interprets “the customs regime” a set of interconnected customs operations stipulated by customs legislation which are needed to determine a specific legal status of the movement of goods through the customs border.  
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