Customs Scientific Jornal (1)

8/9/2019 Customs Scientific Jornal (1)

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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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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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!D%TO*%A4

"e


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!ditorial Board

Customs Scientific Journal CUSTOMS 1 April 20118


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CUSTOMS ' (US%!SS )A*T!*S+%)


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.pdf


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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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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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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)


64/232


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


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 :'


73/232


effective counteraction and corruption infringement prevention in the Customs

Service is fiEed in legislative and social guarantees and


74/232


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 (+


82/232


: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


83/232


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


84/232


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


85/232


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


86/232


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


87/232


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


88/232


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


89/232


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


90/232


4- Ff decrease in the sum of customs payments


91/232


creates preconditions for activity of the international criminality connected


92/232


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


93/232


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


94/232


+- 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


95/232


directions of activities of ederal customs service for '**>'*++\ UR2@

http @GG


96/232

(!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


97/232

(!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


98/232

(!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


99/232

(!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


100/232

(!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


101/232

(!ST )*ACT%C!S

> Before admitting to


102/232

(!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


103/232

(!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


104/232

(!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


105/232

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


106/232

D!

!ven though Customs la< plays both economic and social role) it is very difficult to

find a generally accepted definition


107/232

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


108/232

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


109/232

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


110/232

D!

hese relations though are very


111/232

D!

"hat does it mean that customs la< regulates issues associated +4 he most interestingdiscussion on the VCustoms la


112/232

D!

Customs la< regulates) inter alia@

- conditions) methods and form of submitting customs declarations in

accordance


113/232

D!

- conditions for submission of appeals to decision made by customs authorities)

- conditions for cooperation of customs authorities


114/232

D!

trade


115/232

D!

regarding such trade as


116/232

D!

1o


117/232

D!

Fn that case) can


118/232

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)


119/232

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


120/232

D!

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


121/232

D!

persons participatin7 in such acti:ities as


122/232

D!

urthermore) there is no agreement regarding the doctrine) contrary to the position

presented by some authors) of


123/232

D!

they are also contained in various detailed regulations $common


124/232

D!

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


125/232

D!

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


126/232

D!

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


127/232

D!

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


128/232

D!

he Community Customs la

$rench;Ârticle 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@ Ârt`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@ Ârti7o o! A le7islao aduaneira compreende o presente cdi7o e as disposiesadoptadas a n`:el comunitrio ou nacional em sua aplicao>c#yFtalian@ Ârticolo 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@ âs '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 +'(
http://europa.eu.int/smartapi/cgi/sga_dochttp://europa.eu.int/smartapi/cgi/sga_dochttp://europa.eu.int/smartapi/cgi/sga_doc


129/232

D!

/ostly significant is the fact that the subKect range is strictly determined- Ft is

international commodities trade


130/232

D!

5eneralising the outcome of the indicated theoretical and practical approaches

included in the Customs Code and in the implementing provisions as


131/232

D!

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<


132/232

D!

Fn principle) customs la< consists of@

- /aterial customs laand>legal relation- his is emphasised by Professor Sa


137/232

D!

!ach of those principles stems from some specific regulations in customs la< and

from detailed legal provisions related there


138/232

D!

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)


162/232

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'


163/232

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


164/232

D!

[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


165/232

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


166/232

=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


167/232

=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)


168/232

=OU@ *!S!A*C+!S )A@!

1aving paid some attention to the annual official statistics $able +,


169/232

=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


170/232

=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


171/232

=OU@ *!S!A*C+!S )A@!

4T4 = 4T+ , 4TE) (6"

mentioned formula it


172/232

=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


173/232

=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


174/232

=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


175/232

=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


176/232

=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


177/232

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


179/232

=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


183/232

@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


184/232

@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


185/232

@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


187/232

@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


188/232

@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 +((


189/232

@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


198/232

@U!STS

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


199/232

@U!STS

!uropean 3F in China is massive) investment and eEport>import

gaps) the economy has) for years) eEperienced a net resource outflo


200/232

@U!STS

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


201/232

@U!STS

the !U economies in the short run) the potential economic benefits for !U from an

economically resurgent China far out


202/232

@U!STS

+*- rank B- and Aoife 1- $'**+, V3F and the Predictive Po


203/232

@U!STS

"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


204/232

@U!STS

As a responsible developing country) China had also signed the letter of intention for

implementing the rame


205/232

@U!STS

he Customs administration) together


206/232

@U!STS

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)


207/232

@U!STS

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


208/232

@U!STS

he rame


209/232

@U!STS

rom the regulations about the co>operation and communication of Customs and

business community in yoto Convention)


210/232


211/232

@U!STS

Once the enterprises gained the name of A!O) the Customs should grant them


212/232

@U!STS

users are not


213/232

@U!STS

staff) providing consultation service)


214/232

@U!STS

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


215/232

@U!STS

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


216/232

@U!STS

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


217/232

@U!STS

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


218/232

@U!STS

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


219/232

@U!STS

here is no uniform definition of the term Vcustoms>business partnershipW- o a

large degree) customs>business partnership can be vieoperative relationships


220/232

@U!STS

!ven though customs interacts constantly business partnership principles- One of the

note


221/232

@U!STS

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


222/232

@U!STS

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


223/232

@U!STS

here are many eEamples of conflicting interest business partnership initiatives- Customs) on the one hand

need to enforce the la


224/232

@U!STS

+- 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,


225/232

@U!STS

'- 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


226/232

@U!STS

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)


227/232

&&

&

,

C

-

eing trusted and having the best management

Common companies

@U!STS

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>


228/232

@U!STS

> /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


229/232

@U!STS

relationship


230/232

@U!STS

8- Vhe Customs /easures of the PeopleHs Republic of China for Classified

Administration of !nterprisesW $CCA!,)http@GG


231/232


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he Customs Scientific J

Customs Scientific Jornal (1)

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