CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)

The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools introduced by the Federal Customs Service and the Federal Tax Service (electronic tracking of goods, electronic information exchange between tax and customs authorities, integrated information resource on international trade operators) are effective. The authors also present the results of the analysis of the economic effect of changes in the legal regulation of the accrual, payment, collection of customs payments, expressed in the growth of additional accrued and additional collected payments. Based on the analysis of the system of customs and tariff regulation, of the dynamics of the rates of the unified Customs Tariff of the EEu, and of the law enforcement practices, the authors formulated areas of risk that include the lack of uniform application of customs legislation and the strong influence of WTO law. The research carried out by the authors made it possible to forecast directions for improving the legal regulation and administration of the charging, paying and collecting customs payments. It includes: improving the unified mechanism of customs and tax administration, as well as foreign currency control based on the creation and application of integrated information technologies; implementation of international standards developed under the World Customs Organization; the existence of prerequisites for the possibility of payment of import customs duties and taxes after the release of goods for conscientious operators; redistribution of functions of customs and tax authorities (leaving control over the payment of import customs duty in the competence of customs authorities, with the possible transfer of control over the payment of indirect taxes (VAT and excise) payable in respect of imported goods).