This course is designed to provide students all the notions and tools necessary for the analysis and performance of complex legal issues related to customs regulation using international legal instruments (agreements, customs conventions and treaties etc). It also provides basis for understanding of international standards of customs regulation and its influence on the Russian Customs legislation and the Customs legislation of EurAsEC Customs Union. The course gives an overview of the main sources of the International Customs Law: ● World Customs Organization international conventions — on the simplification and harmonization of Customs procedures (Kyoto Convention); on the ATA carnet for the temporary admission of goods; on the Harmonized Commodity Description and Coding System; on Temporary Admission (Istanbul Convention) etc.; ● UN customs conventions — on the International Transport of goods under cover of TIR carnets (TIR Convention); ● bilateral treaties on cooperation in customs area etc.
The book presents in an accessible and clear form the organizational and legal foundations of the modern international customs Rights enshrined in the most important customs conventions adopted under the auspices of the Council for Customs Cooperation - the World Customs Organization: Kyoto Convention on the Simplification and Harmonization of Customs Procedures, the TIR Convention, the Istanbul The Convention on Temporary Importation, as well as on the Harmonized System of Coding and Description of Goods. The book is published in English and is intended, inter alia, for use as a study guide in the study Training course "International Customs Law" in English.
The monograph presents the tax legislation as a main source of the tax law and the different forms of systematization of tax legislation. It explains the substance and object-matter, juridical and economical goals, tasks and challenges of the systematization of tax legislation.