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: 10.7256/2409-7802.2014.4.13980

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.  

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.