Основы таможенного дела
Сontent of the textbook meets the requirements of the educational standard of higher education in the specialty of the third generation "Customs." This course is the obtaining of professional students and the general cultural competencies. to improve the effectiveness of training at the end of each chapter.
The paper dwells on historical aspects of the interaction between Russia’s Federal Customs Service and Russia’s Federal Tax Service. The article reviews its legal regulation. The study gives an insight in the spheres of the services’ cooperation and the problems associated, and suggests their possible solutions and the ways of further optimization of customs and tax authorities’ performance. The research discovers pros and cons of Customs and Tax services’ merger in the context of contemporary development of the state and explores the experience of foreign countries. The authors come to a conclusion of the expediency of such structural merger.
The results of the development of a decision support system (DSS) that can be used by the customs. This system helps to inspectors at the border veterinary checkpoints (VCPR) to make decisions on the need for veterinary control of passing livestock and farm produce. The system makes the decisions by analyzing the known information about cargo with the use of logistic regression model. This module was developed using the Python programming language, mathematical libraries for data analysis, and framework Flask for creating Web applications. The paper also presents the results of a correlation analysis of factors with an identification of significant features, the results of testing the module, and the conclusions about its effectiveness.
The article is concerned with the customs control principles, i.e. one of the major institutions of the customs law. Russia becoming a member of the Eurasian Economic Community Customs Union led to fundamental changes in the mechanism of legal regulation of customs control relations exercised within the united customs territory of the Customs Union. The author analyses both the legal principles of customs control (such as exercising customs control within the boundaries of legally organized forms; prohibition to cause harm to citizens’ health and property while exercising the customs control; limiting an owner’s rights while exercising customs control, and others) and the organizational principles of customs control (selectivity of customs control; principle of cooperation and coordination while exercising customs control, and others). Keywords: the Eurasian Economic Community Customs Union; customs control; principles of customs control legal regulation; customs control organizational principles; customs control international supranational and national regulation.
Die rechtliche Gestaltung der Zollunion Russlands, Weißrusslands und Kasachstans im Rahmen der Eurasischen Wirtschaftsgemeinschaft hat das russische öffentliche Recht vor eine neue Aufgabe gestellt, die nicht nur angesichts ihrer theoretischen Prämissen aktuell ist1, sondern auch eine besondere praktische Bedeutung hat. Es handelt sich um das Verhältnis zwischen supranationaler und nationaler Regulierung im Zollbereich.