ANALYSIS OF CUSTOMS CONTROL AFTER RELEASE OF GOODS DURING IMPLEMENTATION OF AN “INTELLIGENT” CUSTOMS

АНАЛИЗ ТАМОЖЕННОГО КОНТРОЛЯ ПОСЛЕ ВЫПУСКА ТОВАРОВ ПРИ ВНЕДРЕНИИ «ИНТЕЛЛЕКТУАЛЬНОЙ» ТАМОЖНИ

Левина Юлия Михайловна

студент, факультет Таможенного дела, РАНХиГС,

РФ, г. Москва

Переуда Мария Витальевна

студент, факультет Таможенного дела, РАНХиГС,

РФ, г. Москва

ABSTRACT

The article analyzes the implementation of customs control after the release of goods and identifies the problems of its application in the conditions of the formation of “intelligent” customs – new trend in the period of globalization. Current recommendations are offered for optimizing post-control as part of the application of the Development Strategy of the Customs Service of the Russian Federation until 2030, aimed at improving performance results and digitalization of customs.

АННОТАЦИЯ

В статье проведён анализ осуществления таможенного контроля после выпуска товаров и выявлены проблемы его применения в условиях формирования «интеллектуальной» таможни – тенденции эпохи глобализации. Предлагаются актуальные рекомендации по оптимизации пост-контроля в рамках применения Стратегии развития таможенной службы Российской Федерации до 2030 года, направленной на повышение результатов деятельности и цифровизацию таможни.

Keywords: customs control, customs authorities, post-control, customs inspection, legislation, foreign economic activity.

Ключевые слова: таможенный контроль, таможенные органы, проведение постконтроля, таможенная проверка, законодательство, внешнеэкономическая деятельность.

The main reason for the need to improve post-control is the increase in the movement of goods across the customs border. In the 21st century, companies collaborate around the world and organize deliveries from one continent to another. Due to sanctions, conflicts with other countries and trade restrictions, people are worried about the safety of the goods they receive every day. The security of the countries of the Eurasian Economic Union (EAEU) is entrusted to customs authorities, who can monitor the movement of goods after entering the country. A well-developed post-control system is aimed at ensuring timely payment of funds to the federal budget and compliance with legislation by foreign trade participants. Post-control by customs authorities is an urgent theme in the customs system, requiring constant monitoring, analysis and improvement.

In connection with the increasing role of the EAEU in the system of international relations, significant efforts by states and international organizations have been directed towards the effectiveness of customs control in the union. This allows us to judge the relevance of this topic and its significance for the global economy. Being at the center of integration processes in the Eurasian region, the EAEU pursues a coordinated policy aimed at deepening cooperation and improving economic performance.

Customs post-release control is a set of measures taken by customs authorities to verify the authenticity of the information specified in the declaration and other documents. It also makes it possible to determine whether goods have been released and to track their intended use in the event of conditional release with the provision of benefits in the payment of customs duties. Chapter 44 of the Customs Code of the EAEU [3, p. 384] is devoted to customs control. The procedure for its application, principles, technologies and deadlines is established by the legislation of the Union member states.

Customs control after the release of goods is carried out in relation to goods and vehicles that are released into the customs territory conditionally or for free circulation, exported from the customs territory of the EAEU or are in civil circulation. An equally important object of post-control is the activities of persons in the field of customs affairs. The persons subject to inspection may be the declarant, the carrier, the customs representative or the authorized economic operator.

In 2022, there was a slowdown in the growth of the global economy due to the recovery of industry and the service sector after the crisis caused by the pandemic. Many regions faced with rising inflation, rising prices and rising prices for energy resources. Moreover, there was a decline in investment activity because of geopolitical uncertainty. Negative trends also affected the EAEU member countries.

Let us compare the efficiency of customs authorities for the first six months of 2020, 2021 and 2022. The number of additional charges from January to June in 2020 amounted to 10.7 billion rubles. At the same time, their amount per check was close to the mark of 13 million rubles on average, which was 59% higher than last year's results. The 2021 figures increased the number of additional charges by 29%, reaching 14 billion rubles. The average result per check increased by 2 million. In the first six months of 2022, additional accruals amounted to 17.1 billion rubles.

Picture 1. Total amount of additional cash for 2020-2022

The number of customs inspections has similarly undergone a change. From January through June in 2020, 809 audits were conducted and confirmed to be effective. In the first six months of 2021, Customs conducted 914 customs audits, and 956 in the first six months of 2022.

Picture 2. Total number of customs inspections for 2020-2022

Another significant indicator is the number of criminal and administrative offense cases. In 2020, customs authorities initiated 3,719 administrative offense cases and 171 criminal cases from January through June.

During the first half of 2021, these values increased. The Customs Service initiated 270 criminal cases and about 5 thousand cases of administrative offenses. In the same period of 2022, the sum of criminal cases amounted to 197, and cases on administrative offenses – 3316.

Picture 3. Total number of initiated cases for 2020-2022

The ideal Customs model is to minimize costs and save resources by focusing on the most important activities. These results are achievable by emphasizing Customs control after the release of goods. It eliminates negative trends in foreign economic activity, promoting harmonization of customs procedures and increasing efficiency.

With a thorough study of the issue Erofeeva, V. K identifies problems [1, p. 103] that need to be solved. Let us consider and supplement the existing shortcomings of the system.

1. Low level of cooperation between government agencies.

Despite positive trends, the Customs Service does not fully cooperate with the Federal Service of the Customs Service, the Federal Tax Service, the Federal Antimonopoly Service and other agencies. For example, due to the globalization of trade, the risks of illegal deliveries of goods and subsequent evasion of customs payments have increased. Due to the length of enforcement proceedings by the Federal Service for Civil Enforcement and the small degree of recovery, illegal firms are quickly liquidated, avoiding liability. The growth of transactions in offshore zones, uncontrolled by tax authorities, also causes the development of crime: money laundering or financing of terrorist organizations.

2. Insufficient information and technical support

Representatives of international business remotely perform operations on import or export of goods. However, due to the low level of technical equipment of customs posts and the volume of information received from different sources, data is difficult to obtain. It becomes irrelevant and difficult to be regulated. As a result, nowadays there is a big lack of information to detect offenses. The lack of technical equipment does not allow customs authorities to carry out maximum effective control. According to an analysis conducted in 2022, software failures are the most frequent cause of complications in Customs control after the release of goods.

3. Problems of methodological and legal support

Documents don’t fully define the rights and obligations of

participants of foreign economic activity and customs officials. As a result, the post-release control system loses clarity and speed. Analytical activities are duplicated, and gaps in the information space are growing. There is also a lack of regulations in some areas. Many documents are no longer relevant in modern conditions but continue to adjust customs processes.

The above-mentioned disadvantages hinder not only customs control after release of goods, but also customs activities in general. They are global in nature, so the ways to solve them have the status of supranational importance. These problems are inherent to both the Russian Federation and the rest of the EAEU member states. In this regard, the optimization of post-control should be comprehensive and comply with international standards. Elimination of the shortcomings of customs control after release is possible with the implementation of the following measures:

1. Modernization of methods of interaction between customs authorities and other executive authorities.

2. Regulation of the actions of customs officials during post control.

3. Strengthening control over the accuracy of declarations by applying sanctions to unscrupulous persons.

4. Improving the customs monitoring and risk management system.

5. Introduction of the new technologies allowing tracking large amounts of data and facilitating the work of customs authorities.

To eliminate the shortcomings, it is necessary to introduce and implement new measures to regulate post-control. Their implementation is among the main directions of the Strategy for the Development of the Customs Service of the Russian Federation until 2030 [2]. It is the main document that customs authorities rely on in the current conditions. Taking the innovative path of development means deepening investment activity and improving national economies. Modernization will be achieved thanks to a new technological structure, which will change for the better the forecasting and planning of development in the field of science and technology.

The Federal Customs Service strives to create an “intelligent” customs that is convenient for both law-abiding businesses and the members of EAEU. It is accepted to solve problems that complicate the activities of customs authorities and bring the implementation of foreign economic activity closer to the ideal. Several indicators are aimed at achieving the goal. For example, full-scale digitalization includes modernizing post-release control using artificial intelligence. It is important that its optimization is based on consistency, long-term planning and predictability. The introduction of robots, Big Data, Internet of Things devices, blockchain technologies and other innovations will be a significant step towards improving customs control after the release of goods in the context of globalization. It is necessary to support the technological development of each customs post to make overall process more efficient and help the total amount of additional cash, initiated cases and number of customs inspections to grow.

New approaches have been formed to fully regulate the customs control system. They have such objectives as:

1. Controlling the circulation of goods.
2. Minimizing the risks of violating legislation.
3. Expansion of electronic document flow.
4. Customs monitoring, which determines the level of risks.
5. Development of the institute of traceability of goods.
6. Formation of a customs audit system.

In conclusion, these decisions contribute to the revision of post-control during the development of “intelligent” customs. The level of control will increase after applying new measures. Artificial intelligent systems will help to expand the list of goods, distribute data and enhance coordination of Customs Service, the Federal Tax Service and the Federal Antimonopoly Service. Illegal turnover of goods will be reduced, and schemes of evasion of customs payments or overvaluation will be revealed.

Consequently, the FCS is conducting systematic work to improve customs control after its release to rectify the deficiencies of the current system by systematically working with the customs controls department. Effective and in line with its aims and purposes, it is proving to be effective. The modern era of development is marked by the eagerness to devise qualitatively new methods for managing the transportation of goods. It is essential to continuously improve post-control as even the most innovative "intelligent" customs must maintain the current situation.

It can be noted that the EAEU has broad prospects for becoming a self-sufficient pole of the world market, attracting all states that share its values and strive for interaction. Member states must consider the experience of forming the association and overcome challenges in the modern system of international relations. The further path of development seems to ensure gradual economic growth, increasing the level of technical, industrial, investment and financial development, as well as increasing the well-being of citizens of each of the five countries.

References:

1. Erofeeva V. K. Problems of customs control after the release of goods: Scientific achievements and discoveries.: Collection of articles of the XV International Research Contest, 2020. — № 15. —  p. 103.
2. Order of the Government of the Russian Federation N 1388-r "Strategy of development of the customs service of the Russian Federation until 2030" // ConsultantPlus. — 2020. — [electronic resource] — Access mode. — URL: https://www.consultant.ru/document/cons_doc_LAW_353557/62de6eae95a59b101c046143d08662125b1b4032/ (date of access: 03.10.2023)
3. Customs Code of the Eurasian Economic Union // ConsultantPlus. — 2019. — [electronic resource] — Access mode. — URL: https://www.consultant.ru/document/cons_doc_LAW_215315/ (date of access: 03.10.2023)