PROSPECTS FOR THE DEVELOPMENT AND LEGAL REGULATION OF INFORMATION IN THE FIELD OF CUSTOMS LAW
PROSPECTS FOR THE DEVELOPMENT AND LEGAL REGULATION OF INFORMATION IN THE FIELD OF CUSTOMS LAW
Olga Dzhaksbayeva
Candidate of Historical Sciences, associate Professor, Syzran Branch of Samara State University of Economics,
Russia, Syzran
Anastasia Kharitoshina
student, Syzran Branch of Samara State University of Economics,
Russia, Syzran
ABSTRACT
This article reveals the main points of the development of the information used by customs (hereinafter referred to as the). At this stage of the development of information technologies (hereinafter - IT), a unified central system of information exchange between various customs authorities is being developed, expanding the possibilities of electronic declaration. We will consider the role and status of IT for customs authorities, the means of providing IT that customs authorities use at this stage, and information resources that help customs authorities in the implementation of their powers, as well as analyze the problems that prevent customs authorities from introducing new information technologies.
Keywords: customs authorities, information technologies, electronic declaration, information exchange, informatization.
The movement of goods and customs clearance requires compliance with the principles of efficiency, which mainly involves the use of various IT. Without them, it would be impossible in the modern world to ensure the quality and speed of rendering services and performing the necessary customs operations. Currently, customs informatization is becoming the main direction of development.
The primary task of IT modernization should be the complete automation of the paperwork process, which will save money and time for applicants. The active introduction of innovative IT can simplify and streamline the approach to combating customs violations.
Informatization provides technical equipment, implements IT technologies, carries out online distribution of various goods. In order to solve the problem of informatization, with the advent of the Internet at the same time began to act the.
On December 23, 2004, the Federal Customs Service of Russia issued a loan in the amount of 140 million US dollars to the International Bank for Reconstruction and Development [1]. The main program for obtaining this loan is the implementation of the project "Modernization of information systems of customs authorities". The plan assumes a comprehensive modernization of customs authorities based on the latest information technologies with an emphasis on cooperation with the economic relations of the and optimization of the productivity of the. The second goal pursued by the loan is to equip customs authorities with modern equipment and information control tools, as well as computer and telecommunications equipment, and to expand the unified information system.
Currently, the project is being implemented within the framework of the strategy of the Federal Customs Service of the Russian Federation until 2030 [2], which includes a chapter dedicated to the expansion of information systems.
The Customs Union (then the CU) was created in connection with the need to bring information processing to the central system in the customs territory. The formation of a new association - the EurAsEC - with a centralized commodity, capital market determined the correspondence of various IT markets to such markets. One of the immediate tasks in this direction is the development of an information system for mutual trade of the Customs Union.
The informatization campaign conducted by the customs authorities has several components.
Firstly, the main organizational moment for customs authorities is electronic declaration. For this task, the participant filer uses a separate software, and also has the opportunity to use the services of an operator. In customs law, electronic documents drawn up according to the established rules and requirements have the same legal force as similar documents in paper form. In other words, electronic documents do not lose their legal force only because they contain all the necessary information. Thus, the electronic customs declaration is a recognized legal document.
Although the legislator in paragraph 4 of art. 322 of the Federal Law "On Customs Regulation of the Russian Federation" [3], from January 1, 2014, established the right to submit customs declarations by customs declarations in written or electronic form (now it has expired), and currently 64% of participants through an Application for registration on the Internet [4]. Hence it is obvious that the declarant primarily uses IT.
Secondly, the dynamization of customs procedures requires preliminary information about the goods being moved, which has been allowed on the territory of the Customs Union since June 17, 2012. At the initial stage, preliminary information concerns the importation of goods into the Customs Union by road within the Customs Union. At the checkpoint, the driver of the vehicle has free access to the Internet for processing all documents and transmitting information about the cargo [5].
Thirdly, the formation of a single economic space determines the need for a specific information exchange between the vehicle and between the applicants. Paragraph 2 of art. 370 of the EurAsEC Customs Code [6] establishes the possibility of creating integrated information systems and information technologies for the above purposes. Due to the differences in the state of informatization in the Russian Federation, the Republic of Belarus and Kazakhstan, it is necessary to develop a unified information exchange mechanism and an operating system of this mechanism in order to organize a high-quality exchange of information between the CU.
In 2011, the following international agreements were signed: on cooperation and mutual assistance in customs matters, on the activities of the customs offices of the CU member States within the framework of the EurAsEC, on the organization of information exchange for the implementation of regulatory functions among the customs authorities of the CU members.
Some 29 years ago, only three or four local tasks were solved with the help of the EAIS, and now it is a full-fledged distributed system that helps the Customs Union, automating most procedures in the field of customs law and reducing the time and quality of their manufacture. The Federal Customs Service of Russia formulated the main development goals of the EAIS, which were created by combining information resources (at that time - IR) within the framework of the Customs Union and actively developing interdepartmental electronic interaction and relevant public information provided in electronic form when providing services and performing state functions. An organized set of documented information, including databases created, processed and accumulated in the information systems of customs authorities, is considered within the framework of the IR TO. Public information resources are posted on the websites of the Customs Union.
Refusal of paper documents and provision of state. services in electronic form will make it possible not only to reduce the waiting time, but also to exclude human contact between the official representatives of the TO and the applicant, which is a potentially dangerous corruption offense by virtue of the commission.
The Federal Customs Service of Russia operates administratively to ensure the clarity of the activities of the TOC in the performance of state functions and services. Currently, there is no list of services in the legislation, but the information site defines such services as: making a preliminary decision on the classification of goods, issuing certificates of qualification of customs brokers, receiving customs declarations from passengers.
It should be borne in mind that the introduction of electronic records management is hindered by the lack of high-quality interaction in the system of public authorities. It would be advantageous for Customs authorities to have direct access to the database of licenses issued by regulatory authorities: the possibility of verifying the authenticity of information in license documents submitted during declaration by direct request to the regulatory authority that issued the license documents would minimize the need for cases requiring the production of paper media" [7, p. 77].
The procedure of electronic customs declaration itself also has certain difficulties, which are reflected in the requirement of customs declaration to provide several paper documents. In order to apply for exemption from export VAT, the tax authorities require the submission of a paper copy of the customs declaration certified by the customs authority when crossing the border. To simplify customs clearance, entrepreneurs have a very reasonable proposal to create an electronic database. By providing access to such a database, it can reduce the time of checking the declaration information of foreign trade entities during the customs clearance process [8, p. 3].
We must not forget that the informatization of customs relations is connected with the need to protect the information submitted to the. This information can be used only for customs purposes, is not subject to disclosure, use by maintenance workers for personal purposes, transfer to third parties (including government agencies), except in cases provided for by law. Paragraph 2 of Article 366 of the Customs Code of the EurAsEC establishes limited access to information resources of the Customs formed on the basis of documents and information submitted during customs operations, as well as documents necessary for their commission.
In the scientific literature, it is rightly pointed out that there is no separate legislative act in the Russian Federation defining official secrets. In this regard, in the field of customs law, it is proposed to clarify and form a list of information not subject to disclosure [9, p. 110]. Undoubtedly, this is an important and necessary step aimed at protecting confidential information and ensuring information security in the field of foreign trade.
The introduction of modern information technologies into the activities of customs authorities is one of the key factors determining the effectiveness of the customs service, simplifying and speeding up the passage of customs procedures by foreign trade participants, bringing customs technologies in line with international standards. The informatization of customs authorities in the Russian Federation has changed significantly for the better since their immediate creation. Modern computers have replaced the manual processing of cargo data. The introduction and further development of new information technologies can be successfully implemented only when it is the final stage, which is preceded by a whole complex of interrelated activities carried out in a strictly defined sequence.
References:
- The Russian Federation. Laws. On the Federal Budget for 2004 [Electronic resource]: Federal Law No. 186-FZ: [adopted on December 23, 2003] /URL:https://www.consultant.ru/document/cons_doc_LAW_45699/
- The strategy of the Federal Customs Service until 2030: posted on the official website of the Federal Customs Service of Russia [Electronic resource]. – URL:https://customs.gov.ru / (accessed: 19/02/2023).
- Russian Federation. Laws. On Customs regulation in the Russian Federation [Electronic resource]: Federal Law No. 311-FZ: dated 27.11.2010 URL:https://www.consultant.ru/document/cons_doc_LAW_107181/
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