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RegionalOffice for Capacity Building/
Regional Training Centers for the European
Regionof the World Customs Organization
Customs Scientific
Journal
C U S T O M S
Pilot edition
Number 1
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ROCB & RTCs
European Region2011
Published by the Academy of Customs Service of Ukraine on behalf of the RegionalOffice for Capacity Building & Regional raining Centers for the !uropean Regionof the "orld Customs Organi#ation
Scientific collectionRecommended for publication by Scientific Council of the Academy of Customs Service ofUkraine $protocol % from April '() '*++,
Editorial Board:+- .itali /ikelad#e 0 1ead of ROCB for the !uropean Region'- 2eonid Soroka -Prof- 3r- Sc- $echnology,) RC Ukraine4- Olena Pavlenko 0 Prof- 3r- Sc- $Pedagogy,) Ph-3 $5ermanic Studies,) RC Ukraine6- Anatoliy Chernysh 0 Prof- 3r- Sc $/ilitary Science,) RC Russia7- Andrey Panteleev 0 Ph-3 $!conomics,) RC Russia8- 9latko .eterovski 0 /aster 3egree) RC /acedonia:- 9solt 3e#si 0 Ph-3) RC 1ungary(- 2othar 5ellert 0 3r- iur- $State Administration,) 5ermany
- "ies;a< C#y=o Prof- 3r- hab- $1istory,) Ph-3) PolandSub-Editors:
+- !katerina .ukolova > RC Ukraine'- Anna ?akunina 0 RC Russia
Addressof thepublisher@ Rogalyov str-) () 6***) 3nipropetrovsk) UkraineEditorial Boarde>mail@ ird-amsugmail-com
U3C@ 44-764
umber + $April,) '*++
irst published '( April '*++$2icense for publishing 0 SC % +* from '***>*'>'6) Academy of Customs Service of Ukraine,
he Customs Scientific Journal CUSTOMSis published electronically) t
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Customs Scientific Journal CUSTOMS
Copyright- All rights reserved- Permission to use the content of the Customs ScientificJournal CUSTOMS must be obtained from the copyright oCustoms la>? metho"ological prolems
#ies4a5 C'*6O#,C'!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!+*'
Customs Scientific Journal CUSTOMS 1 April 2011 44
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Customs Scientific Journal CUSTOMS
Change of strategic management para"igm in the content of 8no>le"ge
economy
Bo7dan L*TO/C"E%)O!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!+6+
S!CT%O $ & =OU@ *!S!A*C+!*S )A@!################################################1,1Determination of economic efficiency of the sanctions for /iolation of the
Customs rules
oman OLE)S,,E%)O!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!+8+
S!CT%O , & @U!STS##########################################################################################1B;
Tra"e %nter"epen"ence Comparati/e A"/antage an" 5D% et>een China an" !U
Li ,AO!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!+:6On (uil"ing the )artnership et>een the China Customs an" the (usiness
Community from the )erspecti/e of the 5rame>or8 of Stan"ar"s to Secure an"
5acilitate @loal Tra"e
*an7 '"OU& Lili '"A%G!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!+7
Customs &(usiness )artnership in China & challenges an" possile solutions
ainbo5 #U 8#UM,%9!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!'*
%nformation for authors##########################################################################################22;
Customs Scientific Journal CUSTOMS 1 April 20116
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Customs Scientific Journal CUSTOMS
!D%TO*%A4
"e
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!ditorial Board
Customs Scientific Journal CUSTOMS 1 April 20118
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UDC 997#$;9?929#92,
3r- iur- @!44!*T 4othar
5overnmental 3irector
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resources to the !uropean Union- So)
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> Partnership concepts like the A!O>concept) the C>PA program in the United
States and similar partnership programs in other part of the
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Concerning the eEchange of information a feasible possibility could be to install a
database maintaining data concerning suspicious traders and movements that may be
subKect to transactions in breach of customs or agricultural la< and means of
transports used for this purpose-Fn terms of a dialogue on a permanent base there are already some positive
eEperienced gained on different levels@
At the level of the national administrations there are meetings in place on a regular
base bet
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use the eEperiences of the trade made in the field and can profit from the contacts and
the knopass completely the needs of the trade- he !uropean Commission
decided therefore as
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agents) eEporters) ports and suppliers- he status of an A!O is valid throughout the
A!O S $for a security certificate,
> A!O $NN for full that includes C and S,-
or each of these types the conditions are different and therefore the facilitations
differ as
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he Muestion is hocertificates
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Up to '** in total +*48: companies security concerning procedures used)
> physical security)
> F>security-
2ike the A!O>concept in !urope this initiative is accepted by the traders
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related to the application) e-g- the companies can determine the door>to>door time in a
better eligible goods into
Canada in the high
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Customs can provide advice and assistance if you strike uneEpected issues
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profile Singapore as a secure trading hub-
he SP programme provides companies
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Fmporters) and the reMuirement to deposit cargoes into the Customs area before eEport
declaration is
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A 5old Card Scheme for importersGeEporters in hailand is another measure to
facilitate import and eEport procedures- Fn this connection) importersGeEporters
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"orld
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there is trust that this has been done by !uropean customs offices already +6- One the
other hand has a trader PA>program to fulfil
further criteria to become an A!O- hese further criteria are related to non>security
issues) given the fact that the security>criteria are already fulfilled by the C>PA>certificate- he C>PA>certificate is regarded as an FSO>standard+7- Fnsofar there
Iapan Ioint Customs
Cooperation Committee eEpressed its vie< that a mutual recognition should have
priority- Although the legislation in both countries has turned out to be similar) a
formal decision for mutual recognition is needed
But Reduced amount of inspections) since the systems have been checked already
> 5ranting fiscal attractions for providing a guarantee
Only these facilitations
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he eEamples mentioned before have sho
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(iliography
+- !uropean Commission- "orking 3ocument Nrade Contact 5roup 0 erms of
ReferenceN) 3ocument umber AU3G+6'8G'**: from +( 3ecember '**()
http@GGec-europa-euGtaEationcustomsGresourcesGdocumentsGcustomsGpolicyissuesGcustomstradeconsultationsGtcgtermsofreferenceen-pdf
'- 3r- 3effaa) "alter- AU3 talks business) "CO eSchriftenreihe
Band 6* S- ff
:- /ullen) /ichael- Oral Statement in Podiumsdiskussion #ur Umset#ung des A!O in
3eutschland) den PraEisberichten #um A!O aus den /itgliedstaaten und dem Status
der gegenseitigen Anerkennung des A!O) Compendium of the !uropean Customs
2a< Conference $!uropYischer 9ollrechtstag, '**() !A>Schriftenreihe Band 6* S-
ff
(- BXer) IZrgen- Stand der C'B>Partnerschaftsprogramme und gegenseitige
Anerkennung) Compendium of the !uropean Customs 2a< Conference
$!uropYischer 9ollrechtstag, '**) !A>Schriftenreihe Band 64 S- +*+
Customs Scientific Journal CUSTOMS 1 April 2011 '6
http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_trade_consultations/tcg_terms_of_reference_en.pdfhttp://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_trade_consultations/tcg_terms_of_reference_en.pdfhttp://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_trade_consultations/tcg_terms_of_reference_en.pdfhttp://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_trade_consultations/tcg_terms_of_reference_en.pdf8/9/2019 Customs Scientific Jornal (1)
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UDC 997#$;3
6O455@A@ +ans-Michael Prof- 3r- iur
3ean on the aculty of 2a
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ey >or"s? !conomical operators) foreign economic activity) !uropean Union)
Customs 2a
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Fn accordance Customs SimplificationsW certificate
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he final option is a combination of these certificates in the form of the VA!O>
Customs SimplificationsGSecurity and SafetyW and is intended for economic
participants
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eEception to this rule for airline or shipping companies
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members of the supervisory board of a P2C- he assessment also eEamines persons in
the applicant company section $d,,-
inally) the applicantJs legal representative in customs matters must also be eEamined
$sub>section $c,,-Compliance related operations
$Art- +6h $+, $', CCFP,- he interpretation of all A!O provisions must also consider
the Vspecific characteristicsW of the economic participant in Muestion $Art- +6a $',
CCFP,- herefore) if the company carries out multi>facetted and compleE activitiesthe economic participant
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transportation documents
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products [+8\ one criterion for determining the choice of a person for controlling
goods is their Vfinancial situationW due to a high risk of fraud [+:\-
Substantively) a good financial standard is reMuired
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he security and safety standards reMuire buildings to be protected by materials
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he application is to be submitted to the customs authorities in the /ember
State
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Once the application for the A!O certification has been submitted the customs
authorities shall eEamine
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reasonable indication of non>compliance $Art- +6M $7, $+, CCFP,- Besides the specific
grounds for eEamination) the customs authorities continuously monitor the A!Os
$Art- +6M $6, CCFP,- 3uring the first year after issue) there
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Ff a control of goods covered by customs declaration of an A!O is reMuired) it is
to be carried out as a matter of priority before the control of other persons $Art- +6b
$6, $',) sentence + CCFP,-
inally) at the reMuest of the economic participant) these customs controls can becarried out at a place Customs SimplificationsW leads to the
simplified grant of simplified procedures ['6\- A!O certification currently does not
grant an automatic right to simplified procedures- 1o
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On the one hand) these result from the legal advantages- Accordingly) they can
offer savings on staff and overhead costs e-g- o
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not be permitted to submit a ne< application for three years 0 eEcept PraE '**7) '(+ $'(+,-
4- 2uE) A">PraE '**8) 664 $664,-
6- Commission Regulation $!C, o +(:7G'**8 of +( 3ecember '**8 amending
Regulation $!!C, o '676G4 laying do
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:- Authorised !conomic Operators) 5uidelines) AU3G'**8G+67*)
*:G*7G'**: available on the 1omepage of the !U Commission $fn- ',-
(- Art- ' $',) $4, sentence + of the CC Amending Regulation $fn- +,-
- Art- 4 $', of the CC Amending Regulation $fn- 6,-+*- Art- + $+, o- +' CCFP is according to Art- 4 of the CCFP Amending
Regulation $fn- 6, already entered into force seven days after ist publication in the
Official Iournal) i-e- ': 3ecember '**8-
++- "itte) 9ollkodeE $FSB :(>4>6*8>748*>',) '**8) 6th edn-) Art- 7 a) Rn-
'' "itteG"olffgang) 2ehrbuch des !uropYischen 9ollrechts $FSB :(>4>6('>
64767>6,- 0 '**:- 0 7th edn- 0 P- 8 "olffgangGat#el) 3er #ugelassene"irtschaftsbeteiligte) 9f9 '**8) 47: $47, at#el) 3er #ugelassene
"irtschaftsbeteiligte) '**:- 0 Pp- +*4 ff-
+'- "itte) 9ollkodeE) Art- 7 a CC para- '( at#el) 3er #ugelassene
"irtschaftsbeteiligte) pp- +46 ff-
+4- "itte) 9ollkodeE) Art- 7 a CC para- '+ at#el) 3er #ugelassene
"irtschaftsbeteiligte) pp- +44 f-+6- See Art- +) 4) +8( 9) Art- +*:) +() '+( f-) '8 f-) 4+4 f- CCFP-
+7- "itte) 9ollkodeE) Art- 7 a CC para- 4+-
+8- Commission Regulation $!C, o 4+''G6 of '* 3ecember +6 laying
do
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'+- Art- ' CCFP Amending Regulation $fn- 6,-
''- "itteG"olffgang) 2ehrbuch des !uropYischen 9ollrechts) p- :-
'4- Art- 6f $',) sentence ' CCFP Art- +4 $', $+, CC-
'6- Authorised !conomic Operator) ProKect Report by the Customs '**: ProKect5roup) AU3 CG6 3G+6(*) *6-*:-'**7- 0 P- -
'7- Cf- Art- '8+ $6, CCFP concerning the simplified declaration procedureGlocal
clearance procedure Art- 4:4 $4, CCFP for the transit procedure Art- 4+4b $4, a
CCFP concerning the establishment of a shipping line-
'8- "itte) 9ollkodeE) Art- 7a CC para- 8+ f-
':- Proposal for a Regulation of the !uropean Parliament and of the Councillaying do
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DUT%!S O5 CUSTOMS AUT+O*%T%!S *!4AT!D
TO !
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a, the first instance authority in cases related the e1 officiopronouncement of the
invalidity of a final decision of the customs inspectorate head
b, an authority receiving appeals against decisions made thereby at the first
instance and decisions referred to in Art- :*$',$',-'- 1igher level authorities are courts of appeals-W
hus the structure of customs authorities comprises organisations referred above-
1o
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protection authorities- Fndeed) the first group includes those authorities that legislators
specify in Art- 4:8 and 4:: of the !nvironmental Protection 2a
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from controls conducted) customs authorities may sei#e a given thing and impose
defined sanctions on entities-
Control duties of customs authorities related to environmental protection should
be considered as core activities- Since customs authorities carry out control activitiesmainly in relation to environmental protection-
he eEample of control authorities taken by customs authorities in relation to
environmental protection are regulations adopted in the act on protecting the health of
animals and counteracting contagious diseases of animals of ++ /arch '**6 [:\-
Pursuant to Art- '6b thereof) V+- Customs authorities carry out controls referred to in
Art- +'$a, of the Regulation (G'**4 at selected border crossings-6- Should any failure to fulfil reMuirements related to the transport of domestic
animals accompanying travellers from third countries be observed) customs
authorities shall notify a county veterinary surgeon having Kurisdiction over the
location of a given border crossing-
8- Should the reMuirements referred to in clause 6 not be fulfilled) domestic
animals accompanying travellers shall be held in the custody of customs authorities
until measures set forth in the Regulation (G'**4 are appliedW-
he above case refers to control competences ensuring that domestic animals
imported to the territory of the !uropean Community from other third country are
subKect to documentary control and identification in the case of less than five
domestic animals or reMuirements and controls defined in the !uropean la< in the
case of more than five domestic animals-
2egislators also defined such control activities relating to environmental
protection in the animal product act of +8 3ecember '**7 [(\- Pursuant to Art- a
thereof V+- Animal products eEported from the territory of the Republic of Poland to
third countries shall be eMuipped
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4- .eterinary inspection authorities shall seal means of transport used to eEport
animal products from the territory of the Republic of Poland to third countries
immediately after each animal product loading-
6- .eterinarian inspection authoritiesJ right to affiE seals shall not infringecustoms authoritiesJ rights and obligations related to customs inspectionW-
Control activities are also carried out on the basis of the crop plant protection act
of +( 3ecember '**4 [\- VArt- +:a- +- Plants) vegetable products or obKects eEported
from the territory of the Republic of Poland to third countries shall be eMuipped eEport phytosanitary certificates) if reMuired by the
state of destination or transit states-'- Phytosanitary certificates or re>eEport phytosanitary certificates referred to in
clause + above shall be attached to plants) vegetable products or obKects
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specimens) during any period of transit) holding or shipment) are properly cared for
so as to minimi#e the risk of inKury) damage to health or cruel treatment-
6- "here a living specimen is confiscated as a result of measures referred to in
paragraph + of this Article@
$a, the specimen shall be entrusted to a /anagement Authority of the State of
confiscation
$b, the /anagement Authority shall) after consultation public administration entities
and duties accompanying the cooperation
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he aforementioned duties apply to non>public administration entities- Such
entities bear control and repressive responsibilities of customs authorities- "hile
responsibilities and duties relating to cooperation apply to other public administration
authorities) mainly authorities performing environmental protection duties-An eEample of such duties is the content of Art- +: of the !nvironmental
Protection Fnspection Act of '* Iuly ++ [++\- Art- +:-+ thereof sets forth that Vo
perform its control activities) the !nvironmental Protection Fnspection shall cooperate
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transport and final use of goods traded betCommunity goods)
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An important element connected
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+'- Radecki "- Usta2ouis University $"SB>2U, Marcin DUSE=S%)
2ecturer in economics)
.ice>3ean for /anagement
in !nglish at "SB>2U
)!*SOA4 %COM! TAK % T+! TAK S=ST!MS
O5 !U M!M(!* STAT!S S!4!!CT!D %SSU!S3
Astract
Fn the process of furthering !U integration little attention
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%ntro"uction
ull economic integration reMuires consideration of taEes as an important factor in the
furthering of integration processes) since !U member states are taE nations) e- g-
countries
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he harmonisation of the personal income taE is not an easy endeavour due to varied
remuneration systems) differing approaches to social issues) shaping and evaluating
costs of income generation) taE steps) shaping the progression structure) etc-
A Muestion should be posed@ is harmonisation occurring in accordance with apredefined programme (that can be defined as ta s!stem coordination" or is it
forced upon nations b! the mar#et (understood as $%uiet& harmonisation of a
paralegal nature"'
*esearch results
1# Ta systems of !U memer states & structure an" commoncharacteristics
aE systems of !U member states are a result of a long evolutionary process and
have many common characteristics- Changes that had taken place came about as a
result of I- /- eynesJ doctrine)
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e, globalisation of the
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able +
)ersonal income ta in the ta systems of !U memer states
Participation of Personal Fncome aE $PF,
in budgetary revenues $in Q,
?ears +(* +(7 +( '**(
!uropean Union
$U!>+7,')+ '()4 ':)* '8)7
Participation of Corporate Fncome aE $CF,
in budgetary revenues of !U countries $in Q,
!uropean Union
$U!>+7,+ 7 * 7
Combined income taEes
!uropean Union
$U!>+7,47)' 46)( 46)* 48)*
Participation of .A in budgetary revenues of !U countries $in Q,
!uropean Union 4+)* 4')* 4+)8 4*)6
Customs Scientific Journal CUSTOMS 1 April 2011 78
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$U!>+7,
Participation of Social Security contributions in budgetary
revenues of !U countries $in Q,
!uropean Union
$U!>+7,4+)* ')* ')' ':)7
he analysis of taE revenues of the ne< ( members $data for Cyprus and /alta
is unavailable, has been presented belo
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L countries 1777&200L3 22
ypes of taEes!U>+7$average,
!U>($average,
C#echRep
!stonia
2ithuania
2atvia
Poland
Slovakia
Slovenia
1ungary
aEescombines
as Q of 53P
6*): 44)8 48)6 4')7 '()+ ')8 44)8 4+)* 4)( 4:)8
PersonalFncome aE
+*)7 7): 6)( :)6 :)4 8)* 6)8 4)7 6)' :)7
CorporateFncome aE
4)( 7): 4)' *)( *)7 ')+ +)( ')7 +)4 ')6
.A :)+ :) 7)8 )+ ()* :)6 :)6 :)6 +*)' ()6Social SecurityContributions
++)6 ++) +7)* ++)* :): )' )8 +'): +7)7 ++)4
Source@ o
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Comparison of ta re/enues in the 1$ ol" an" L ne> !U memer states
>ithout Cyprus an" Malta3 1777&200L
aEes !U +7 $in Q, !U ( $in Q,
Fncome taEes
Fndirect taEes
Other taEes
Social Security contributions
48
4+
':
'7
48
4
Source@ F/ and "orld Bank-
he table above highlights the differences in the structure of taE revenues in the
old and ne< !U member states- he differences are historical in nature-
Fncome taEes
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CUSTOMS ' (US%!SS )A*T!*S+%)
able 6
Structure of ta re/enues in each of the L ne> !U memers 1777&200L3
Countryotal
aEes
Fncome
taEes
Fndirect
taEes
Social
Security
Other
taEes
( Countries +** '6) 48)' 4')8 8)4
C#ech Rep-
!stonia
2ithuania
2atvia
Poland
Slovakia
Slovenia
1ungary
+**
+**
+**
+**
+**
+**
+**
+**
'6)+
':)4
4*)4
'7)*
'6)7
'4):
+()(
'7)8
4*)8
46)(
6*)(
48)'
48)4
4+)7
4()
6*)4
6*)+
44)(
'4)8
46)4
4*)6
4:)6
44)6
':):
7)'
6)+
7)4
6)7
()(
:)6
()7
8)6
3ata missing for Cyprus and /alta-
Source@ o
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CUSTOMS ' (US%!SS )A*T!*S+%)
he above mentioned data shotrained, taEadministration)
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e, the systems are characterised by a relatively lo< percentage of corporate
income taEes)
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individual governments- hus) governments have complete control over shaping of
their national solutions) and are only limited by the need for eMual treatment of
national and international entities-
his situation is a result of several factors-irst)
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ourth) progress in terms of income taE harmonisation brings out fears about the
threat to national taE sovereignty and leads to the entrenchment of governmental
positions regarding any harmonisation of direct taEation'7-
he only 3irective regulating personal income taEes is from 4rd
Iune '**4$'**4G6(G!C, and sets to define the taEation of incomes acMuired from savings) in the
form of interest- he 3irective covers harmonisation of taE structures for private
individuals and aims to enable the effective taEation of incomes in the form of
interest on savings that are held in one country
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3espite the sole 3irective on personal income taEation) rules are emerging
automatically and the levels of taEation are becoming homogeneous- 3ue to the
presence of competitiveness assumptions in the taE la
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i, the income taE system contains preferences that are specific to the
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4- 1istorical) cultural) social factors that have shaped national taE systems enforce
claims that path>dependent process
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$rationality of pure taE>related arguments comes in conflict
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of those actions on the
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considering the PF) the Commission proposed three possible
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%M)4!M!TAT%O O5 T+! 6CO STADA*DS
%M)4!M!TAT%O O5 T+! 6CO STADA*DS
UDC 9;2#L;1?929#92,
S+C+!*(=A Astract
Fn the presented scientific article the basic social and legal problems of the
corruption offenses prevention in the Customs Service of Ukraine have been
identified and investigated- he propositions of legislation perfection in the area of
Customs Service or"s?Background prevention of corruption infringement) the imperfection of
social protection norms) material and housing support to the customs officials) the
roblem of recruitment in the Customs Service-
%ntro"uction
he reali#ation tasks of the Customs Service of Ukraine depend on the Muality of
its personnel integration) the proper discharge of their duties- Fmportant foundation of
Customs Scientific Journal CUSTOMS 1 April 2011 :'
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effective counteraction and corruption infringement prevention in the Customs
Service is fiEed in legislative and social guarantees and
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material and housing security- Ft can be argued that the State performs these
obligations incompletely- he Cabinet of /inisters of Ukraine of '8-*7-'**6) % 8:(
[7\ fully implemented only the provisions of Art- 6':) 64+ CC of Ukraine '**') and
provides additional compensation to employees of customs authorities for the damagecaused during the performing of their duties or in the cases
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living space under the same conditions and grounds
cultural development of the State Customs Service of Ukraine) approved by the State
Customs Service from '8-*8-+: % ':7 and registered in the /inistry of Iustice of
Ukraine *7-*-+: % 4(7G'+()
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According to the Art- 64* CC of Ukraine '**' pensions of the officials of the
Customs Service of Ukraine are paid in accordance + of the 2a< of Ukraine VAbout State ServiceW [+'\-
he paradoE is that the maKority of the State Customs Service
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According to Part ' Art- of the 2a< of Ukraine VAbout State ServiceW the
regulation of the legal status of civil servants
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Unification of legislation aspects on the order of entering the higher education
establishments has led to a number of problems and conflicts
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Another problem is associated
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speciali#ed Customs agencies for officials Te0st$'**', [/essage from the President of
Ukraine to the .erkhovna Rada of Ukraine V!uropean choice- Strategy of
economic and social development of Ukraine for '**'>'*++W [eEt\\ GG he
5overnment Courier@ o +**-
4- 3rohrama ro(:2t0u der(ha:noi slu(hb2 na DHFD ro02 Te0st $'**6,
[Civil Service 3evelopment Program for '**7 > '*+* [eEt\@ approved by the
Cabinet of /inisters of Ukraine of *(-*8-'**6 o :68\ GG he Official Bulletin
of Ukraine@ o '4- Art- +776@ 64) Act code '++*G'**6-
6- M2tn2 0ode0s U0rain2 :id l2p! DD r! Te0st $'**', NCustoms Code of
Ukraine of Iuly ++) '**' [eEt\\ GG e4- Art- '((-
Customs Scientific Journal CUSTOMS 1 April 2011 (*
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7- 3ro (at:erd(henn2a 3or2ad0u (di2snenn2a 0ompensatsii s0od2& (apodi2anoi
pratsi:n20am m2tn20h orhani:& spetsiali(o:an20h m2tn20h ustano: ta
orhani(atsii pid chas :20onann2a abo po:i2a(anoi ( :20onann2am n2m2
slu(hbo:20h obo:i2a(0i: Te0st$'**6, [On approval of the compensation fordamage caused to employees of customs bodies) speciali#ed customs
institutions and organi#ations during or related to the performance of their
official duties [eEt\@ Provision of the Cabinet of /inisters of Ukraine of
'8-*7-'**6 o 8:(\ GG Official Bulletin of Ukraine- o '+@ 68) Art- +6'8) Act
code '(:*G'**6-
8- 3ro umo:2 oplat2 pratsi posado:20h osib ta pratsi:n20i: m2tnoi slu(hb2Te0st$'**8,@ [On the conditions of payment of officials and customs officials
[eEt\@ Provision of the Cabinet of /inisters of Ukraine of 4+-*7-'**8) % :8:\
GG he Official Bulletin of Ukraine- o ''@ ++7) Art- +868) Act code
486(G'**8-
:- 3ro :nesenn2a (min2 do de2a020h postano: )abinetu Ministri: U0rain2
Te0st $'**(,@ [On amendments to some Provisions of the Cabinet of/inisters of Ukraine [teEt\@
Provision of the Cabinet of /inisters of Ukraine of *8-*'-'**() o 46\ GG he
Official Bulletin of Ukraine- o +*@ +4) Art- '6*) Act code 6'+4(G'**(-
(- 3ro er(ha:n2i b2ud(het U0rain2 na DI ri0 ta pro :nesenn2a (min do
de2a020h (a0onoda:ch20h a0ti: U0rain2 Te0st $'**:,- [On the State Budget
of Ukraine for '**( and on amendments to some 2egislative Acts of Ukraine
[eEt\\@ he 2a< of Ukraine of +'-'(-'**:) he 5overnment Courier- o '6:
- ishenn2a )onst2tutsi2inoho Sudu U0rain2 u spra:i (a 0onst2tutsi2n2m2
podann2am2 /er0ho:noho Sudu U0rain2 shchodo :idpo:idnosti )onst2tutsii
U0raiin2 80onst2tutsi2nosti9 o0rem20h polo(hen statti H ro(dilu ,& pun0ti: &
D& K& ro(dilu ,,& pun0tu K ro(dilu ,,, 'a0onu U0rain2 =3ro er(ha:n2i
b2ud(het U0rain2 na DI ri0 ta pro :nesenn2a (min do de2a020h
(a0onoda:ch20h a0ti: U0rain2> i narodnoho deputata U0rain2 shchodo
Customs Scientific Journal CUSTOMS 1 April 2011 (+
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%M)4!M!TAT%O O5 T+! 6CO STADA*DS
:idpo:idnosti )onst2tutsiiU0rain2 80onst2tutsi2osti9 polo(hen statti ro(dilu
,& pun0ti: F& FDD& DF ro(dilu ,, 'a0onu U0rain2 =3ro er(ha:n2i
b2ud(het U0rain2 na DI ri0 ta pro :nesenn2a (min do de2a020h
(a0onoda:ch20h a0ti: U0rain2> 8spra:a shchodo predmeta ta (mistu (a0onupro er(ha:n2 b2ud(het U0rain29 $'**(, [3ecision of the Constitutional Court
of Ukraine in the case of Constitutional Court of Ukraine on the conformity of
the Constitution of Ukraine $constitutionality, of certain provisions of Article
87 of Chapter F) points 8+) 8') 84) 88 Section FF) paragraph 4 of Section FFF of
the 2a< of Ukraine NOn State Budget of Ukraine for '**( year and on the
amendments to some 2egislative Acts of UkraineN and +*+ deputies of Ukraineon the conformity of the Constitution of Ukraine $constitutionality, of
provisions of Article 8:) section F) paragraphs +>6) 8>'') '6>+** Section FF of
the 2a< of Ukraine NOn the State Budget of Ukraine for '**( and on the
amendments to some 2egislative Acts of Ukraine $case on the subKect and
content of the State Budget of Ukraine, from ''-*7-'**( % +*>rpG'**(
[eEt\\@ GG he Official Bulletin of Ukraine- o 4(@'') Art- +':') Act code
64+::G'**(-
+*-3ro (h2tlo:2i fond sotsialnoho pr2(nachenn2a Te0st 200,3 NOn social
housing [eEt\\@he 2a< of Ukraine from *+-+'-'**8) % 4446>F. GG he
Official Bulletin of Ukraine- o 7@ '(- Art- '*() Act code 47*(4G'**8-
++-'h2tlo:2i 0ode0s U0rain2 :id K!!NIK r! H-P Te0st$+(4, [1ousing
Code of Ukraine of 4*-*8-+(4) % 7686> [eEt\\ G G e
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service by the Customs officers [eEt\ GG 3-.- Pryimachenko) .-F- Shcherbina GG
he Bulletin of the Ukrainian Academy of Customs- Series N2a+-
+6-M2tn2i 0ode0s U0rain2 :id D hrud! NN r! Te0st$+',- [Customs Code of
Ukraine on +' 3ec- ++ [eEt\\ GG he Bulletin of the .erhovna Rada ofUkraine- o +8) Art- '*4-
+7-3or2ado0 obch2slenn2a sta(hu der(ha:noi slu(hb2 Te0st@ [Procedure for
Calculating the length of civil service [eEt\@ approved by the Cabinet of
/inisters of Ukraine of /ay 4) +6 o '(4 [electronic resource\\- /ode of
access@ http@GG #akon-rada-gov-ua-
+8-Umo:2 pr22omu do :2shch20h na:chaln20h (a0ladi: U0rain2 Te0st $'**,NCon"ition of Admission to higher educational institutions of Ukraine [eEt\@
approved by the /inistry of !ducation and Science of Ukraine from
+(-*-'**) % (:4\ GG he Official Bulletin of Ukraine o :(
UDC 997#$;9 ;B0$B13@U(% Aleey Ph-3- in !conomics)
Professor of Russian customs academy
De/eloping of performance measurement prolems for
*ussian customs ser/ice
Astract!valuation of customs performance and various indicators of such a
measurement are considered contradiction and restriction of this system are
described in the article- he problems that no uniform sight of results of customs
performance eEists and that indicators of customs performance do not reflect its
essence are discussed- he directions as to the further development of indicators are
determined-
Customs Scientific Journal CUSTOMS 1 April 2011 (4
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ey>or"s? customs activity) results) estimation) performance
%ntro"uction
/easuring customs performance has great value in determination of role of thisstate service in Russia- Ft has significant importance for science and practice from the
point of vie< of national security) usage of limited public resources) developing
national economy and supplying foreign trade-
o< the list of indicators of performance for ederal customs service $CS, of
Russia looks as follo
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Russian ederation and documents of bodies of currency regulations authorities made
by customs concerning participants of foreign trade activities-
++- he revealed infringements of the currency la
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authorities-
''- Average time of primary reaction on the facts of revealing of signs of
illegal moving through customs border of the Russian ederation of fissionable and
radioactive materials and the goods
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4'- Share of customs registration of eEcise goods in total number of the
released goods-
Among the control indicators established CS of Russia for customs
authorities there are analytical indicators@ % ' jReduction of divergences bet
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time for carrying out customs formalities) decrease in customs control procedures on
the one hand and international trade increase on the other hand are likely to have a
positive result that
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repayment of deficiency of the federal budget and formation of Reserve fund of the
Russian ederation- But efforts of customs bodies to guarantee the compliance
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4- Ff decrease in the sum of customs payments
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creates preconditions for activity of the international criminality connected
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information on transfer of customs and other payments in the income of federal
budget of eEtracts of the personal accounts) opened for customs authorities in ederal
eEcheMuer,
.alue of an indicator) according to the Report) should be not belo< +** Q thatis caused by necessity of timely and strict performance of control indicators on
collection and transfer of customs payments in a profitable part of the federal budget-
1o
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trade activities $1S,) over compliance a total value of the goods imported in Russian ederation a total value of the goods released under customs regime of
domestic consumption-
he increase in value of an indicator should be planned not less than +-8Q at
the eEpense of carrying out of the preventive actions directed on decrease of latent
criminality in a customs field of activity-Fn our opinion) the given indicator is incorrect- Ft should be directed on
prevention of crimes) instead of on their revealing after commitment- Besides) the
given indicator established for customs authorityJs states that not less than +-8 Q of
cost volume of goods should be imported
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+- here is no uniform sight of results of customs performance-
'- Applied criteria and indicators of an estimation of customs performance do
not reflect its essence-
he characteristic of the problems set forth above gives the chance to plan
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directions of activities of ederal customs service for '**>'*++\ UR2@
http @GG
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(!ST )*ACT%C!S
(!ST )*ACT%C!S
UDC ,$,#0B9#$
A5O% )etr
Ph3) professor)Academic Fnternational utures Research Academy
he 1ead of the 3epartment of Customs echnical !Muipment of Saint>Petersburg Branch of Russian Customs Academy
T!C+O4O@= 5O* SA5! O)!*AT%OO5 O-%T*US%
ADO)T!D (= *USS%A 5!D!*A4 CUSTOMS S!*intrusive control eMuipment
adopted by the Russian ederal Customs Service- he innovation educational
technologies concerning virtual training Ray Cargo .ision Systems
researched in Russian Customs Academy
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(!ST )*ACT%C!S
he analysis of efficiency of using customs technical eMuipments by customs
services in '** $tray Caro vision systems is a great success in customs
eEamining process and is a key point in revealing contraband goods- or protection of
economic interests and safety of the Russian ederation there are 6' mobile and +'
fiEed compleEes for check of large>si#ed cargoes and vehicles in customs noray Caro vision systems
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(!ST )*ACT%C!S
> ioni#ing radiation
> !lectromagnetic $not ioni#ing, radiations
> high voltage
> moving details of mechanisms and units> noise and vibration
> ot authori#ed attempts of access to the confidential information
> the human factor-
o minimi#e negative influence of specified factors a technology of
maintaining safety level of federal la level of 5overnmental statements
> level of Agency standard acts
> level 2egal acts of Russian Customs Service-
Standard legal documents regulate all factors of influence at all stages of life
cycle of customs technical eMuipment 0 from designing to utili#ation-
According to the ederal la< +:*>9 of ++ ovember +7 VOn using
nuclear energyW and he ederal 2a< 4>9 of * Ianuary +8 VOn national
radiation safetyV$article +*, activities connected
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(!ST )*ACT%C!S
toEicological) hygienic and other kinds of estimationsW- According to this order
ioni#ing radiation sources and activities connected Sanitary Rules and orms '-8-+-+-'7'4>* Vorms of radiating safetyW
$VRB>G'**W,
Sanitary Rules and orms '-8-+-:> VBasic sanitary rules of maintenance
of radiating safetyW $VOSPORB>W,
> Sanitary Rules and orms '-8-+-'48>*( V1ygienic reMuirements onmaintenance of radiating safety connected ray C.S
FtJs alloRay Cargo .ision System only after sanitary>and>
epidemiologic conclusion because it is a product representing potential danger to the
person-
Customs authoritiesJ activities before eEploiting >ray Cargo vision system@
> 5etting licenses for activities closely connected 3eveloping and confirming radiation safety instructions for using >ray C.S)
instructions for personnel actions in emergencies-
Radiation control in #ones of C.S consists of@
Control over do#e capacity $scan dose, of brake radiation at the distance of +*
cm from eEternal
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(!ST )*ACT%C!S
C.S accelerator located) or on border of restricted access to mobile >ray C.S at
first eEploiting) every time after repairment) but not less then once a year
Control over dose rate of brake radiation at
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(!ST )*ACT%C!S
> Before admitting to
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(!ST )*ACT%C!S
0 Control over information security $including maintenance of radio>electronic
security of obKect,- he main education center for training customs officers is the
Russian Customs Academy-
!very branch of the Russian Customs Academy has a speciali#ed 3epartmentof echnical !Muipment of Customs !Eamining supplied hour program
Representatives of eMuipment suppliers spend (* hours on instructing
personnel in customs departments before the first eEploiting of >ray C.S>s-
Fn above>mentioned educational process special soft
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(!ST )*ACT%C!S
he represented system is only a part of up>to>date information technologies
used in Russian Customs Academy- Fn addition to this) it is aimed to imitate customs
clearance process and customs devices functioning) paying attention to
macroeconomic factors to manage educational process) including making schedulesand electronic library-
*esearch results
At present the safe operation methods of non>intrusive control eMuipment
adopted by Russian ederal Customs Service are considered as a system- his system
is only a part of State system Ray non>intrusive control eMuipment in Russian ederal Customs
Service- he uniMue innovation educational technology $virtual Ray
Cargo .ision Systems, developed in Russian Customs Academy can be used in
traditional and distance learning techniMue for training staff of >Ray Cargo .ision
and elevision systems all over the ray television systems- Saint>Petersburg- 0
Polytechnic University- 0 '*+*- 0 '48 p-
'- Afonin P--) Sakharova I-- Adopted informational computational
biotechnical technology in educational process of training staff of >ray
cargo vision systems- GG /aterials of conference VCustoms control in the
Customs Scientific Journal CUSTOMS 1 April 2011 +*4
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(!ST )*ACT%C!S
South of Russia@ history) theory) practiceW- Rostov>na>3ony- Rostov Branch
of Russian Customs Academy- '*+*- P- ++7>++(-
4- Afonin P--) 5amidullaev S-- 3ata /ining in Customs Risk /anagement-
Saint>Petersburg- 0 Politechnical University- 0 '*+*- 0 '64p-
Customs Scientific Journal CUSTOMS 1 April 2011 +*6
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D!
D!
UDC 9;2#7$1?9$1#B19Prof- 3r hab-
CE=QO6%CE 6iesRa>) Ph-3-1ead of the Customs and 2ogisticsFnternational Cooperation 3epartmentCustoms and 2ogistics College in "arsaor"s? customs la
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D!
!ven though Customs la< plays both economic and social role) it is very difficult to
find a generally accepted definition
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D!
another law and if so) which law , commercial) administratie) financial) ta)
penal) international or ma!be some other law'&
he Muestion obviously seems to be an academic one- 1o
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D!
Separating various branches of la< and assigning certain predefined standards to
them helps achieve a more precise manner of proclaiming) interpreting and eEecuting
la
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D!
evolutionary changes in the subKect matter may and do occur- herefore) such a
concept is dynamic) not static) in time-
2et us assume the sub.ect criterionas the criterion for discrimination- "hen
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D!
hese relations though are very
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D!
"hat does it mean that customs la< regulates issues associated +4 he most interestingdiscussion on the VCustoms la
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D!
Customs la< regulates) inter alia@
- conditions) methods and form of submitting customs declarations in
accordance
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D!
- conditions for submission of appeals to decision made by customs authorities)
- conditions for cooperation of customs authorities
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D!
trade
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D!
regarding such trade as
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D!
1o
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D!
Fn that case) can
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D!
in principle re7ulates le7al norms imposed b2 State authorities authori(ed to do so!
Therefore& these are abo:e all domestic le7al standards! ?!!!? ho5e:er& the customs
s2stem is characteri(ed b2 certain special traits as it is solution used 5ithin the
customs s2stems of the indi:idual countries of a trans-state impact! Therefore& thecustoms s!stem of a gien countr! not onl! consists of legal standards accounted in
internal laws but also consists of international law>!H
3espite such a comprehensive definition)
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D!
Customs la5 can be defined as the set of le7al standards re7ulatin7 international
commodities trade& the collection of duties and indirect ta1es from such trade& the
ri7hts and obli7ations of entities en7a7in7 in such trade as 5ell as the structure&
ri7hts and obli7ations of authorities responsible for controllin7 and e1ecutin7 the
abidance to such standards!>HK
his is one of the most comprehensive definitions of customs laH
Professor - Sa
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understandin7 of customs la5 holds the benefit that it allo5s one to embrace all le7al
re7ulations re7ardin7 import of 7oods into the 3olish customs area!> HH
urther) this author in continuing her thoughts regarding a definition for customs laH
An finally) in finishing up this analysis regarding the place and role of customs la< inthe overall legal system) Sa
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persons participatin7 in such acti:ities as
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urthermore) there is no agreement regarding the doctrine) contrary to the position
presented by some authors) of
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they are also contained in various detailed regulations $common
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discipline& underta0in7 scientific research or didactical needs! ?!!!? And so& customs
la5 should be treated as a part of public la5 ha:in7 a comprehensi:e nature!>K
To substantiate this thesis, the author points out, that:
=!!!it is created mostl2 b2 le7al standards& contained in public economic la5 and
financial la5& in a scope of their application to the e1ecution of the administrati:e-
le7al tools& or the financial le7al tools b2 the state& shapin7 forei7n commodities
trade! The un5ritten border of distin7uishment of the le7al standards is set on the
sub@ect the2 re7ulate& but also on the sub@ects the2 re7ard and the t2pe of le7al
relations>
On this background) considering the fact that the subKect of a legal relation) based on
a norm of customs la< is a certain behavior of the indicated parties 0 their obligations
and rights- he author distinguishes t
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inally) ending the analysis) regarding the position and role of customs la< in the
legal system) professor Sa
Fn this case) distinguishing customs la< out of the legal system is Kustified) because it
alloH
86 Fbid) p-+6
87 /olski R-@ AdministracyKnopra
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1e stresses his position mostly in relation to the fact) that the legal regulation of
foreign commodities trade is not only connected to a massive normative matter) but
also compleEity
=!!!the matter& demandin7 a le7al approach& and on the other hand F a material
construction of our le7islation& arisin7 from the need to re7ulate distincti:e
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the related ri7hts and obli7ations of sub@ects participatin7 in forei7n commodities
trade as 5ell as the competencies of customs authorities!>N
his author also points out the distinction of customs la< in the system of la
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he Community Customs la
$rench;^Article premier! La r_7lementation douaniere est constitu_e par le pr_sent code et par lesdispositions prises pour son application au ni:eau communautaire ou national>Spanish@ ^Art`culo !El presente Cdi7o& @unto con las normas de desarrollo adotadas tanto en elmbito comunitario como en el nacional& constitu2en la normati:a aduanera!WPortugal@ ^Arti7o o! A le7islao aduaneira compreende o presente cdi7o e as disposiesadoptadas a n`:el comunitrio ou nacional em sua aplicao>c#yFtalian@ ^Articolo La normati:a do7anale costituita dal presente codice e dalle disposi(ioni diapplica(ione adottate a li:ello comunitario o na(ionale!>-Ft is possible to accept both categories because they describe the same set of regulations $rules,- Seesimilar position in the Muestion presented by 5erman authors) e-g-@ "itteG"olffgang@ Lehrbuch des
Europischen 'ollrechts>) 6 Auflage) ed- .erlag eue "irtschafts>Briefe) 1erne) Berlin '**4 or /-
2uE@ ^as 'ollrecht der EG>) Xln) ed- .erlag Bundesan#eiger) '**4 $the first edition in !nglishas@ Guide to Communit2 Customs Le7islationW) BruEelles) ed- Bruylant '**'-
Customs Scientific Journal CUSTOMS 1 April 2011 +'(
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/ostly significant is the fact that the subKect range is strictly determined- Ft is
international commodities trade
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5eneralising the outcome of the indicated theoretical and practical approaches
included in the Customs Code and in the implementing provisions as
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he most clearly indicated fact is the strict definition of the subKective and obKective
scope 0 international commodities trade and entities involved in this trade 0
economic entities and government bodies- inally) the provision and enforcement of
this la< is clearly indicated so as to achieve the aims of this la<
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Fn principle) customs la< consists of@
- /aterial customs laand>legal relation- his is emphasised by Professor Sa
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!ach of those principles stems from some specific regulations in customs la< and
from detailed legal provisions related there
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a" regarding persons F stemming from special regulations such as) for
instance) diplomatic or consular conventions) persons in course of resettling and so
on
b" regarding sub.ect or aim 0 goods belonging to resettlement property)
goods intended for cultural institutions and other goods covered by eEemptions
provided for in the Council Regulation o- +(G(4 $!!C, on Customs Relieves
93 The principle of e%ual treatment of persons 0 undertakings $individuals)
partnerships) etc-, irrespective of a legal form of their activity 0 have the same rights
and obligations) are obliged to meet all necessary conditions provided for by lacreative
Complicated)creative
Universal)creative
Theory A- Smith) -aylor) /-"eber
R- Ackoff) P-3rucker) 5-Odiorne) A-
P- 3rucker) -Peters) P-Sing
P- 3rucker) -Peters) 1-/int#berg)
Authority Centrali#ed 3ecentrali#ed 3istributed$delegated,
.ague)shapeless
Structure 1ierarchy /ultidimension
al hierarch
1eterarchy)
ro ect>oriented
our>
dimensionalSymol Pyramid /atriE etfunction 1uman>manipulator
1uman>partner 1uman>professional
!fficient typeof lea"er
Authoritarian)technocratic
boss
2eader)
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D!
Corporateculture
ormative>manipulatory)loadaptive
ormative>procedural)adaptive
1ighlyadaptive)jgame
Creative) eEpansive
Terminology jl have it under
my control) jlcontrol theissue) jSituationis under cis under control
j2etHs decide
together) jlsuggest torevise thesituation onceagain
Systematic
approach)creativity)sources ofuncertainty)socio>technicaldesign
Business processes)
informationtechnologies)jSuggestyour visions
(asic >ay ofauthorityreali.ation
3irect instructionfiEed in the order
ProcedureandGormechanismfiEed by theorder
ProcedureandGor partner>ship fiEed in theagreement
ProcedureandGor rules onthe basis ofapprovedmethodicalinstructions$recommendations,
$i7ure D
3evelopment of /odern /anagement Culture
Customs Scientific Journal CUSTOMS 1 April 2011 +8'
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D!
Conclusion from
the research
aking into account all the information mentioned above) possible shift fromjhuman resources management tohuman management
$igure ',- At present) the mentioned trend is only partially defined and it is to
become the obKect of further investigation-
(iliography
+- .ikhanskiy O- S- Strate7iches0oe upra:lenie [Strategic management\@eEtbook- 0 /osco
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[Corporate 5overnance @ eEtbook\- > iev@ 2ibra) '**6-
7- 2ambert -)l2ucho:i problem2 0eri:n20a! H pere:iren20h sposobi: :2rishenn2a
problem [ey issues manager- 7* proven iev@
aukova dumka) '**+-8- /yntsberh 1-) AlJtrend B- 2yemped 3#h- Sh0ol2 stratehi2[School of strategies\-
0 St- Petersburg@ Piter) '***-
:- yemtsov .- 3-) 3ovhanJ 2- ?!- Stratehichn22 mened(hment; %a:ch! pos!
[Strategic /anagement@ each- user\- > iev@ !ksOb) '**'-
(- Piters -3redsta:Rte sebe 3re:oshods:o : bi(nese : epohu ra(rusheni2[Business
superiority in an age of destruction\- > Stockholm School of !conomics in St-Petersburg) '**7-
- Popov S-A- Strateh2ches0oe plan2ro:an2e! ModulR [Strategic planning- /odule
6\- > /osco :
U0raini ?? 'hurnal *e:rope2sR0oi e0onomi02 [Science and education in the
formation of Nne< economyN in Ukraine G G Iournal of the !uropean economy\- >'**6- > .olume 4- > % +-
++-Strate7iches0oe planiro:anie; Uchebni0 ? 3od reda0tsi2ei Ut0ina E!A![Strategic
Planning@ A teEtbook) edited by Utkin !- A-\ > /osco
/insk@ Science and echnology) +:-
+6-ShershnJova 9-?!-) OborsJka S-.- Stratehichne upra:linn2a; %a:ch! pos!
[Strategic /anagement@ each- user-\ > iev@ !U) +-
+7- Burton - - Contemporary trade- > $Fndustrial studies series, > OEford@
Philip Allan) +(6->+(: p-
+8- Cullen I- B- /ultinational /anagement@ A Strategic Approach- > "ashington
Customs Scientific Journal CUSTOMS 1 April 2011 +86
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D!
State University) '**'- > 886 p-
+:- 5rosse R) uKava 3- Fnternational Business@ heory and /anagerial Appli
cations- > Boston@ Fr Surgeet Publication)
+((-
'+- Sho< "-1- Business !thics- > "ads
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=OU@ *!S!A*C+!S )A@!
=OU@ *!S!A*C+!S )A@!UDC 997#$;;#02$
O4!S%%!O *oman)
Postgraduate)
Academy of Customs Service of Ukraine
D!T!*M%AT%O O5 !COOM%C !55%C%!C=
O5 T+! SACT%OS 5O* or"s? the customs regulation) transformation of the property relations)
violation of the customs rules) the algorithm of actions) the economic efficiency-
%ntro"uction
As you kno
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=OU@ *!S!A*C+!S )A@!
oday in the plane of implementing of the sanctions against violators of the
established customs rules and) in particular) as to concrete property obKects)
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=OU@ *!S!A*C+!S )A@!
1aving paid some attention to the annual official statistics $able +,
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=OU@ *!S!A*C+!S )A@!
important Muestion of searching for the most effective and appropriate means of the
state reaction for violations of customs rules remains opened-
o solve the issues outlined above
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=OU@ *!S!A*C+!S )A@!
basis of determining the level of economic efficiency of using the final
transformation of property relations in favor of the state [\- hat is to say itHs
necessary to determine the eEpediency level of taking the obKects of violation of
customs rules into the stateHs o
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=OU@ *!S!A*C+!S )A@!
4T4 = 4T+ , 4TE) (6"
mentioned formula it
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=OU@ *!S!A*C+!S )A@!
part of the assumptions in them) since the results obtained in future may differ from
the initial calculation-
Ff
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=OU@ *!S!A*C+!S )A@!
planned level- ConseMuently in determining of the admission level for the deviation
in the process of transformation of property relations
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=OU@ *!S!A*C+!S )A@!
Table D!
2ependence of the admission leel of deiation and the leel of economic efficienc!
from the transformation of propert! relations as a result of customs regulation of
foreign economic operations/
@# 4T4)
Ad # d # d # d # d # d #
+ + *)+>
*)+*)'
>*)4
*)4>
*)7(*)6
>*):(
*)7>
*)(*)8 >+)+(
' 7 *)+>
*)+6*)'
>*)44
*)4>
*)7'*)6
>*):+
*)7>
*)**)8 >+)*
4 +* *)+ >*)*(
*)' >*)'8
*)4 >*)66
*)6 >*)8'
*)7 >*)(*
*)8 >*)(
6 +7 *)+>
*)*'*)'
>*)+
*)4>
*)48*)6
>*)74
*)7>
*):**)8 >*)(:
7 '* *)+ *)*6 *)'>
*)+'*)4
>*)'(
*)6>
*)66*)7
>*)8*
*)8 >*):8
8 '7 *)+ *)+* *)'>
*)*7*)4
>*)'*
*)6>
*)47*)7
>*)7*
*)8 >*)87
: 4* *)+ *)+8 *)' *)*' *)4>
*)+'*)6
>*)'8
*)7>
*)6**)8 >*)76
( 47 *)+ *)'' *)' *)* *)4>
*)*6 *)6>
*)+: *)7>
*)4* *)8 >*)64
6* *)+ *)'( *)' *)+8 *)4 *)*6 *)6>
*)*(*)7
>*)'*
*)8 >*)4'
+*
67 *)+ *)46 *)' *)'4 *)4 *)+' *)6 *)*+ *)7>
*)+**)8 >*)'+
++ 7* *)+ *)6* *)' *)4* *)4 *)'* *)6 *)+* *)7 *)** *)8 >*)+*
+'
77 *)+ *)68 *)' *)4: *)4 *)'( *)6 *)+ *)7 *)+* *)8 *)*+
+
4
8* *)+ *)7' *)' *)66 *)4 *)48 *)6 *)'( *)7 *)'* *)8 *)+'
+6
87 *)+ *)7( *)' *)7+ *)4 *)66 *)6 *)4: *)7 *)4* *)8 *)'4
+7
:* *)+ *)86 *)' *)7( *)4 *)7' *)6 *)68 *)7 *)6* *)8 *)46
+8
:7 *)+ *):* *)' *)87 *)4 *)8* *)6 *)77 *)7 *)7* *)8 *)67
+:
(* *)+ *):8 *)' *):' *)4 *)8( *)6 *)86 *)7 *)8* *)8 *)78
+(
(7 *)+ *)(' *)' *): *)4 *):8 *)6 *):4 *)7 *):* *)8 *)8:
+
* *)+ *)(( *)' *)(8 *)4 *)(6 *)6 *)(' *)7 *)(* *)8 *):(
Customs Scientific Journal CUSTOMS 1 April 2011 +:6
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=OU@ *!S!A*C+!S )A@!
'*
7 *)+ *)6 *)' *)4 *)4 *)' *)6 *)+ *)7 *)* *)8 *)(
'+
*)+ *) *)' *) *)4 *)( *)6 *)( *)7 *)( *)8 *)(
Using this table and starting from the obtained data of the economic efficiency
from application of the transformation of property relations in favor of the state
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=OU@ *!S!A*C+!S )A@!
Fn our opinion) for eEample) the application of the appropriate administrative
penalties) that is to say the imposing of relevant fines
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Customscontrol
Property objects
Property of subject
Crossing the border Initial control
Is thereany
violation
Is it !blac"subgroup#
$%amination on the ris"s group
Is it !whitesubgroup#
Is violationsubstantial
&nalysis of economic e'ciency of transformationIs transforma(tion e)ective
*emoval
Property of the state
Property of subject
Property objects
Property objects
Customsclearance
&dministrativesanctions
Con+scation
=OU@ *!S!A*C+!S )A@!
$i7! ! The al7orithm of actions of customs authorities concernin7 the
determination of the effecti:eness to5ards the transformation of propert2 relations!
Customs Scientific Journal CUSTOMS 1 April 2011 +::
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=OU@ *!S!A*C+!S )A@!
he important point is that the level of the administrative penalties should be
relatively high that the subKect of violation eEcept the compulsory taEes and charges
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=OU@ *!S!A*C+!S )A@!
8- 3idsum02 robot2 m2tn2h or7ani: U0rain2 u D roci! ,nformaci2no-analit2chn2
(birn20 [he results of activity of the customs authorities of Ukraine in '**:-
Fnformational and analytical digest\- yiv@ SCSU) (: p-
:- 3idsum02 robot2 m2tn2h or7ani: U0rain2 u DI roci! ,nformaci2no-analit2chn2(birn20 [he results of activity of the customs authorities of Ukraine in '**(-
Fnformational and analytical digest\- yiv@ SCSU) :8 p-
(- 3idsum02 robot2 m2tn2h or7ani: U0rain2 u DN roci! ,nformaci2no-analit2chn2
(birn20 [he results of activity of the customs authorities of Ukraine in '**-
Fnformational and analytical digest\- yiv@ SCSU) :7 p-
N! Ole0siien0o& ! 8D9! Shiodo pytannya efektyvnosti diyalnosti mytnyh organiv #obme#hennya prav vlasnosti subyektiv 9!3 As for the issue of effecti:eness of the
customs authorities\ acti:it2 re7ardin7 to limitation of the propert2 ri7hts of participants
of the forei7n economic acti:it2! 3aper 7i:en at the Krd international scientific and
practical conference! 3art & pp! DD-DDD! niepropetro:s0; the Academ2 of Customs
Ser:ice of U0raine!
Customs Scientific Journal CUSTOMS 1 April 2011 +:
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@U!STS
@U!STSUDC 997#$?990#922
D%AO 4iFnternational !conomics 3epartment
Associate Professor 3octor of !conomics
9hongnan University of !conomics and 2a!U) follo
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@U!STS
he import pattern of the !U countries matched their eEport pattern) !U) Fntra>!U trade accounted for over 8* Q of !UJs total
imports) follo
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@U!STS
able +
!U an" China? percentage eport "istriution y maor "estination
!U U 5ermany rance US Iapan China
!U '**+ 8:): ()' +4)( )6 )' +): +)'
'**' 8:): ()4 +4)4 )' )' +)8 +)4
'**4 8)+ :) +4): )6 ()7 +)7 +)7
'**6 8()7 :)( +4)7 )4 ()+ +)7 +):
'**7 88)( 8)( ) 6)8 ++): ')* 6)
rance '**+ 8*): +*)7 +8)' 0 )7 +)7 +)+
'**' 8+)+ +*)6 +7) 0 (): +)8 +)+
'**487)6 +*)+ +8)6 0 :)7 +)8 +)7
'**6 86) )( +7)( 0 :)6 +)7 +)8
'**7 86)+ )* +7)+ 0 :)' +)6 ')*
5ermany '**+ 77)' ()4 0 ++)+ ++)6 ')+ +)
'**' 76)8 ()4 0 +*)8 ++)7 +) ')'
'**4 86)+ ()' 0 +*)6 +*)* +)( '):
'**6 84) ()4 0 +*)' )7 +)( ')
'**7 84)4 ()+ 0 )( )+ +): 4)'
Ftaly '**+ 74)( 8)8 +6)4 +')+ +*): +)( +)'
'**' 74)+ 8)( +4)7 +')* +*): +): +)7
'**4 7)8 :)+ +6)+ +')7 )6 +): +)7
'**6 7)4 ()+ +7)( +6)4 ()( +)7 +)(
'**7 8*)' ()4 +7)6 +6)( (): +)6 +)
etherlands '**+ :(): ++): '()8 ++)6 6)8 +)* *)7
'**' ::)+ ++): ':)8 ++)' 6) *) *)8
'**4(*)+ ++)8 '()( ++): 6)( *)( *):
'**6 :)7 ++)4 '()+ ++)+ 6)8 *)( *)
'**7 ::)' ++)* '()* ++)4 6): *) *):
U '**+ 76)6 0 ++)8 )8 +:): ')* *)
'**' 77)( 0 ++)' )4 +:)' ')* *)(
'**4 78)4 0 +*)8 )7 +:)7 ')* +)*
'**6 77)* 0 +*): )' +8) ')* +)4
'**7 76)( 0 +*)7 )6 +:)' ')+ +)7
China '**+ +7)6 ')7 4)8 +)6 '+): +8) 0
'**' +7)' ')6 4)6 +)' 4*)6 +4)( 0
Customs Scientific Journal CUSTOMS 1 April 2011 +(6
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@U!STS
'**4 +:) ')6 6)* +)8 '')6 +4)8 0
'**6 +()' ')7 6)* +): '6) +')' 0
'**7 +)' ')7 6)4 +)7 '+)6 ++)4 0
Sources@ '**8 Fnternational /onetary und@ 3irection of rade Statistics-
Of ChinaJs trade
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@U!STS
etherlands
'**+ 7*)* :): +()6 7)( +*)6 6)7 6)(
'**' 7+)7 :): '*)' 8)' ): 6)* 7):
'**4 76)7 ()6 '*)7 7): ()8 4) :)'
'**6 74)* :)' '*)' 7)6 ()7 4)8 ()4
'**7 7')( :)* '*)+ 7)+ ()6 4)+ :)4
U '**+ 6:)+ 0 ++)( :)( +7)8 6)' '):
'**' 6)( 0 +') :)( +4)7 4)( 4)+
'**4 76)' 0 +8)4 ()' ++)( 4)7 4)8
'**6 7')' 0 +4)+ :)6 +*) 4)6 6)4
'**7 7+)( 0 +4)4 :)+ +*)8 4)' 4)(
China '**+ +6): +)7 7)8 +): +')6 +:)8 0
'**' +') +)+ 7)8 +)7 ) +8)+ 0 '**4 +4)' *) 7)( +)6 )4 +()* 0
'**6 +')' *)( 7)6 +)4 ()( +7)( 0
'**7 ++) *) 6): +)6 :)6 +7)6 0
Sources@ '**8 Fnternational /onetary und@ 3irection of rade Statistics-
Fn '**7) !U has eEperienced a surge in teEtiles and clothing import from China
for the Agreement on eEtiles and Clothing $AC, signed- he !U teEtiles imports
from China have risen substantially since Ianuary +) '**7- or eEample) bet
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@U!STS
23 !U an" China tra"e patterns y categories
able 4 and 6 sho< the eEport and import structures of China and !U
countries for selected years of '**+ 0 '**6 at the SFC tdigit level- able 4
sho
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@U!STS
'**+ +*)8 +)* ')8 +) (+)( +6)4 '')( 66)(
'**' ++)' *) ')7 +): (+)6 +6) '')( 64)8
'**4 ++)( +)* '): +)( (')4 +8): '') 6')(
'**6 ++)' +)* 4)* ')' (')4 +8): '4)* 6'):
5ermany'**+ 6)8 *)( +)7 ')6 (8)7 +')( '')4 7+)6
'**' 6)' *)( +)6 ')' (7): ++)( '')* 7')*
'**4 6)4 *)( +)8 ')+ (6)6 +')8 '+)7 7*)'
'**6 6)+ *)( ')* ')4 (4) +4)+ '+)' 6)7
Ftaly
'**+ '): +)* *)4 +)4 6)8 +4)8 68)8 46)6
'**' 6)' +)* *)6 +)4 4)* +4)+ 7+)+ '():'**4 8)( *)8 ')' +)4 (8)8 +*)+ 4)' 4:)'
'**6 8)8 *)8 ')6 +)7 (:)7 +*)* 4)7 4()*
etherlands'**+
+7)* 4)'+*)*
')' 8)4 +4): +)+ 48)8
'**' +8)4 4)6 ()* ')+ :*)* +7) +)8 46)6
'**4 +:)8 4)8 :)+ ')' 8)' +:)6 +)8 4')''**6 +8): 4): 8): ')4 :*)4 +8) +)6 46)+
U
'**+ 6) *)6 :)( ')+ ::): +'): '+)+ 66)*
'**' 7)4 *)7 :)( ')* :)* +4)8 '+)7 64)
'**4 7): *)8 ()+ ')' (4)* +8)' '')6 66)6
'**6 7): *)8 () ')( :8)6 +7)6 '4)4 4:)(
China
'**+ 7)4 *) 4)' +): (()8 6) 6()+ 47)8
'**' 7)* *)( ')8 +)8 () 6)8 68)4 4)*
'**4 6)6 *): ')7 +)8 *)8 6)6 64)4 6')(
'**6 4)7 *)7 ')6 +) +)6 6)6 6+)( 67)'
Source@ UCA3@ 1andbook of Fnternational rade and 3evelopment Statistics)various issues-
able 6!U an" China? import structures y main categories
Customs Scientific Journal CUSTOMS 1 April 2011 +((
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@U!STS
SFC
Allfoo"items$*+''
6,
Agri>cultural
rabased manufactures) ranging from 8)8 Q of its total
imports in '**+) to :)* Q in '**7- he Chinese market also attracted +) Q in '**+
and 4)+ Q of 5ermanyJs total eEports in '**7) accounting for 6)6 Q and 6): Q of the
Chinese total imports respectively- Fn value terms) 5ermany imports from China greintensive
industries) respectively- his investment pattern shointensive and human capital>intensive industries are the ones in
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able :
5D% stoc8 in China y !U countries an" 5D% stoc8 o>n y Chinain the correspon"ing economy (illions of US "ollars3 y 200;
3F stock in China China stock of 3F
Austria *)47 *Belgium *)7 *3enmark *)+( *)*:6inland *)47 *rance 7)7 *5ermany ( *)*(5reece *)*4 *Freland *)*47 *Ftaly ')' *
2uEembourg * *etherlands 7)7 *Portugal *)*: *Spain *)47 *)+*'S
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!uropean 3F in China is massive) investment and eEport>import
gaps) the economy has) for years) eEperienced a net resource outflo
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losing or lacking comparative advantage received the bulk of its total 3F in China-
his finding is consistent intensive goods trade- Fn
comparison intensive goods relative to etherlands and
Ftaly) in human capital>intensive relative to rance and Ftaly) and in technology>intensive goods relative to all !U countries- China has a comparative advantage in
labor>intensive products relative to all !U countries) in human capital>intensive
products relative to etherlands- rade in those sectors can be eEpected to eEpand
betintensive manufactured goods category intensive and human capital>intensive
manufactures in
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the !U economies in the short run) the potential economic benefits for !U from an
economically resurgent China far out
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+*- rank B- and Aoife 1- $'**+, V3F and the Predictive Po
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"ith the development of the international trade) the single relationship of VcontrolW
and Vbe controlledW bet8-
(6 he definition of cooperation bet5een Customs and Businessin second pillar of he rame
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As a responsible developing country) China had also signed the letter of intention for
implementing the rame
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he Customs administration) together
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According to the statistics provided by the Customs /anagement Office of Shen#hen
Customs) after the implementation of the Vclient coordinator systemW) the enterprises
applied for the system had enKoyed a much Muicker e>document checking service-
And the time taken from applying for the declaration to the Customs feedback isshortened to less than +minute from the previous 7* minutes-
he time of checking the paper documents has been greatly shortened- he time of
the release of the shipment in the sea port areas has been shortened from 4>6 hours to
6 minutes- Fn the old days) for enterprises in the processing trade) they needed to go
through the formalities of contract filling)
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Customs has formally adopted the Customs !nterprise Category /anagement
Approach) operation) trade security) etc- these measures encouraged the
enterprises to have good self>discipline and standardi#ed management) so as topromote the healthy development of the enterprises and be a model unit-
%%%#3 Comparison
i- Similarities
Fn determining the relationship bet
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he rame
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rom the regulations about the co>operation and communication of Customs and
business community in yoto Convention)
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Once the enterprises gained the name of A!O) the Customs should grant them
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users are not
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staff) providing consultation service)
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4- Customs can authori#e the trade associations to undertake business affairs- or
instance) Customs can authori#e the trade associations to do some researches of the
enterprise of the same trade on supply chain security) or on the trade statistics or
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listening to the interests of all sides- At the meantime) the measures adopted could
meet mistakes due to the personal or obKective factors- he Customs
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channel for employment and play an import role in building a harmonious society- $4,
Become a main force for technology innovation- $6, promote the economic
restructuring and optimi#ing- $7, Play an important role in the opening up to the
outside
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CUSTOMS & (US%!SS )A*T!*S+%) % C+%A & C+A44!@!S
AD )OSS%(4! SO4UT%OS
Astract
Customs>business partnership is a relationship betterm interests by cooperative means- Ft
seeks to reduce trade transaction costs at the interface bet
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the same dilemma>increasing volumes of passengers and cargoes) but no
corresponding increase in resources- /oreover) the great eEpectations for speedy
clearance times from traders and travelers have put tremendous pressure on Customs
around the
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here is no uniform definition of the term Vcustoms>business partnershipW- o a
large degree) customs>business partnership can be vieoperative relationships
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!ven though customs interacts constantly business partnership principles- One of the
note
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international trade- his encourages and makes it easier for buyers and sellers to
move goods betto>business pillar constitutesan important part of the rameto>business
pillar is called VpartnershipW- !ach Customs administration
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benefit of customs control) revenue collection and commercial activities- he long
term obKectives of Chinese customs are to establish a close relationship of trust and
cooperation bet
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here are many eEamples of conflicting interest business partnership initiatives- Customs) on the one hand
need to enforce the la
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+- Change the idea of la< enforcement
Changes in internal and eEternal environment of the Customs of the PeopleJs
Republic of China have significantly influenced its strategic and tactical activities-
herefore) there is a need to prepare a ne< strategy for activities of the Customs ofthe PeopleJs Republic of China- hus) the Vsecond>step strategic plan $'**6>'*+*, of
modern customs systemW $Revised in '**8,
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'- Fmplement A!O programme
"hat does A!O eEactly meanL Ft is a short form for Authori#ed !conomic
Operator $hereinafter referred to as A!O,- A!O is a party involved in the
international movement of goods in
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the verification of inner control mechanism and trade security checking- Class AA
regulation complies scale) high>tech Companies- hrough this) the facilitating
measures of customs clearance are integrated and the la< enforcement is unified and
regulated-
he CCA! is the key content for establishing a customs credit management
system and is a significant part of the development of a state credit system) too- hemeasure specified the reMuirements of class AA and classes A companies)
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&&
&
,
C
-
eing trusted and having the best management
Common companies
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audit and complied 1as been applicable for class an administration measures for over one year
> the import and eEport value should be more than 4* million US 3ollars $or +*
million US 3ollars for central and he number of customs declaration formalities performed and reports filed in
the previous financial year should come up to total '*)*** transactions $mid>
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> /eeting the reMuirements for customs administration) enterprise business
management and trading security upon the verification audits of the Customs
> !ach year should submit a business partnership is receiving unprecedented attention and has
become a feature in "CO SA! rame
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relationship
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8- Vhe Customs /easures of the PeopleHs Republic of China for Classified
Administration of !nterprisesW $CCA!,)http@GG
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Customs Scientific Journal CUSTOMS
%5O*MAT%O 5O* AUT+O*S
he Customs Scientific J