By Diana Alina, Master’s Student

Karaganda Economic University by Kazpotrebsoyuz

Thesis Supervisor Bekisheva S. D

Candidate of legal sciences, professor

Development of customs authorities in keeping with the Address of the President of the Republic of Kazakhstan to the Nation

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The main role in assurance of economic interests of a state is vested with customs service, which is seen as one of fundamental institutes of economic and finance of the Republic of Kazakhstan.

Customs service, being one of fundamental state institutes, is now one of the few economically effective government services. Presently, every third tenge in the state money box comes from tax payments assured by customs services. The major outcome of RoK custom services activities is completion of the process of integrating custom services into the state law enforcement system.

Customs law is being sourced through legal acts issued by legislative and executive bodies and containing norms of the customs law. Among other sources are the Constitution of the Republic of Kazakhstan, laws, decrees, bylaws, and other resolutions of the President, regulations of the Government, normative acts of administration, state committees and agencies, as well as international treaties and agreements related to customs procedures [1].

Great importance is attributed to establishing and strengthening information and business cooperation of customs services and other state agencies responsible for ensuring effective functioning of our economy and its protection against external and internal financial and economic threats.

Based on the stated above, customs regulation and control of external economic relations can relatively effectively ensure economic health of the country only in a close interconnection with general strategy of the economic reform and with due account of the present status of production, market, and other priority tasks.

Organizational changes in customs services of the Republic of Kazakhstan and establishment of the State Customs Committee can be viewed as a positive point. Presently, the Committee Chairman acts as a cabinet officer and has a right to attend all cabinet meetings with a right to vote. This fact inspires a hope that lagging performance of customs laws will be addressed, and they will be aligned with the Decree on Customs Affairs in the Republic of Kazakhstan, which covers criminal, criminal procedure and administrative issues and includes individual government resolutions. Formation of customs services is highly supported through various legislative and statutory acts, where most of them have state registration and regulate custom regime, payments, clearance and control. Presently, the number of such acts is still low. Changes introduced to the Decree on Customs Affairs in the Republic of Kazakhstan affected only cancellation of certain privileges earlier due to customs officers and individual categories of citizens. Government Resolution No.1119 dated September 16, 1996, ratified the Regulations on Procedure for Service in Custom Authorities of the Republic of Kazakhstan by Administrative Officials as well as the text of the oath defining fundamental provisions, enlistment and servicing procedure. [2].

Governmental acts address certain issues on transportation of goods and transportation means, duty rates, and etc. as provided for by the Decree, that primarily are intended for exercise by customs authorities. In the near future it is required to adopt a resolution on the State Customs Committee, Code of Discipline and other documents on customs bodies and officers.

Below are the major tasks assigned to the customs services as per the Decree on Customs Affair in the Republic of Kazakhstan:

1. participate in development and implementation of customs policies;

2. ensure compliance with customs regulations and legislation of the Republic of Kazakhstan;

3. protect rights and interests of citizens and organizations in the course of exercising customs procedures;

4. ensure economic health and protect economic interests within the area of own competence;

5. apply means of customs regulations to trade and economic relations;

6. collect customs payments and duties;

7. participate in development of economic policies with regard to the goods transported across the customs border;

8. ensure compliance with authorization based procedures when moving goods and transportation means across the customs border;

9. exercise and improve customs control and registration; establish conditions that expedite turnover of commodities across the customs border;

10. maintain foreign commerce customs statistics and specific customs statistics, too;

11. maintain Foreign Economic Activity Nomenclature; provide support to development of external economic relations of the Republic of Kazakhstan, as well as to various activities by organizations and citizens within such relations;

12. contribute to implementation of measures aimed at protection of national security, ethics of the population, protection of human health and life, environment, flora and fauna, interests of RoK consumers of the goods imported;

13. exercise control over export of strategic and other materials of vital importance to interests of the Republic of Kazakhstan;

14. exercise exchange control within the area of expertise;

15. ensure fulfillment of international obligations of the Republic of Kazakhstan related to customs procedures;

16. participate in development of international agreements signed by the Republic of Kazakhstan and related to customs legislation;

17. cooperate with customs and other competent authorities of foreign states and international organizations dealing with customs related issues;

18. conduct scientific and research works and in the sphere of customs procedures and consulting thereof;

19. conduct trainings, re-fresher trainings and qualification courses on customs procedures for specialists of state authorities and other organizations;

20. provide in the order as required by law information on customs related issues to state authorities, organizations and citizens;

21. implement a single financial and economic policy; develop material and technical and social resources for customs services [3].

Ever since the establishment of the Customs Committee of the Republic of Kazakhstan on December 12, 1991, the National Customs Service has undergone various structural changes through the range of different reorganizations, i.e. to General Customs Administration of the Ministry of Finance (November 12, 1992), Customs Committee under the Cabinet of Ministers (April, 1995), then to Customs Committee of the Republic of Kazakhstan (with status of a standalone central body not included in the composition of the government but reporting to it) and, finally, to the State Customs Committee, which was established on January 14, 1997 [4].

Governance of customs affairs is vested with the government while immediate management is entrusted to the State Customs Committee. According to the standard statute approved by the State Customs Committee, the customs authorities system includes customs offices functioning in the regions (in future their number will depend on number of regions), customs houses, customs stations, as well as Central Customs Laboratory and relevant departments in customs offices and houses. From among subordinated authorities provided by the Decree there function the Central Customs Laboratory and customs expertise departments in the customs offices and large customs at the local level. Functions of the Central Customs Laboratory and associated expertise services include carrying out of expertise and examination of goods for customs purposes.

Resolution of the President of the Republic of Kazakhstan from December 27, 1993 established the Customs and Tariff Council with the view of development of a single and efficient customs and tariff policy. The Customs and Tariff Council is a coordination and advisory authority. After Kazakhstan joined the Euroasian Economic Community and according to the provisions in effect within its frames, the Customs and Tariff Council must change its approach to review of such issues as development of countermeasures in response to discriminatory actions, procedure for identifying origin and value of goods, and etc. Customs authorities conduct independent pre-shipment inspection of goods and transportation means.

Therefore, I have analyzed the most critical functions of customs authorities, improvements recently introduced to the customs procedures due to adoption of new laws by the Customs Code, as well as law enforcement status of customs authorities of the Republic of Kazakhstan, in keeping with the Address of the President of the Republic of Kazakhstan Nazarbayev N.A to the Nation ‘Kazakhstan’s Way – 2050: Common Aim, Common Interests, Common future’. [5].

REFERENCES:

1. Instruction on procedure for use of the Code of the Republic of Kazakhstan on Administrative Offences in Customs Area.

2. Methodic recommendations for use of the norms of the Customs Code of the Republic of Kazakhstan in regard to administrative offences in customs area.

3. RoK Customs Code.

4. Address of the President of the Republic of Kazakhstan Nazarbayev N.A to the Nation ‘NEW KAZAKHSTAN IN THE NEW WORLD’.

5. The Address of the President of the Republic of Kazakhstan Nazarbayev N.A to the Nation ‘Kazakhstan’s Way – 2050: Common Aim, Common Interests, Common future’.