Право/13. Международное право

Begimbetov A., master student

Scientific supervisor: Bakishev K.A., doctor of economic sciences, professor

Karaganda Economic University, Kazakhstan

PROBLEMS AND PROSPECTS OF CUSTOM SERVICE IN KAZAKHSTAN

The most important role in ensuring the economic interests of the state belongs to the customs service - one of the basic institutions of the economy. By participating in the regulation of foreign trade and implementing fiscal function, the customs service is regularly updated with the state budget and thus contributes to the solution of economic problems.

Kazakhstan gained its sovereignty and independence, recognition of its full-fledged member of the international community confronts States global tasks that require the creation of an optimal mechanism for their implementation and resolution of all issues of domestic and foreign policy.

By the part of the authorities in the state mechanism must include the constitutional principle of the separation of the legislature, executive and judicial branches, their interaction with the system of checks and balances[1].

Customs business in the Republic of Kazakhstan also needs theoretical reinforcement in the mechanism of legal regulation - the customs law as a branch of the Kazakh law.

Relations in the field of customs are multidisciplinary, which allows to attribute it to the complex field of law.

Decree of the President of the Republic of Kazakhstan, having the force of law "On Customs Affairs in the Republic of Kazakhstan" dated July 20, 1995 № 2368 "(hereinafter - the Decree) on the structure of its construction combines legally diverse legal material. All sections of the Decree are interconnected, their constituent chapters and articles can be a set of rules other branches of law or their individual rules. The information contained in the Decree includes 16 sections, 62 chapters, 426 articles, some changes were made in the article.

In the two years since the adoption of the Decree on customs, the customs authorities have gained some experience with the new provisions of the customs legislation. To back up this theory, the experience necessary to develop the customs branch of law.

Every industry has its own law subject and method of legal regulation. Range of public relations regulated by the relevant rules is the subject of the field of law. These social relations in Customs regulations in accordance with the Decree on customs in the Republic of Kazakhstan is the relationship in the fields of customs policy, the movement of goods and means of transport, customs regimes, customs and tariff regulation, collection of customs duties, customs clearance, customs control and customs statistics commodity nomenclature of foreign economic activity (hereinafter -TN FEA), customs violations, crimes in the field of customs and their consideration, as well as international legal cooperation. And they are not only regulated by the rules contained in the Decree on customs in the Republic of Kazakhstan, the Law on Customs Tariff and Duty of December 24, 1991, but the legal norms of administrative, financial, civil, criminal, procedural and other branches of law. At the same time in the customs legislation of the Republic of Kazakhstan, as well, and in similar legislation of the Russian Federation and CIS countries, there is no concept of original customs, which certainly affects the theoretical aspects of the development of the foundations of customs law.

The decree on customs in the Republic of Kazakhstan on its provisions similar to the Customs Code of the Russian Federation (18 June 1993) and from customs laws of the - the CIS member states, which in principle facilitates the processes of unification of the legal framework, harmonization of customs and non-customs legislation and mechanism of formation of the Customs Union in general.

If we proceed from Article 1 of the Decree on customs affairs in the Republic of Kazakhstan, the customs business in the form procedure and conditions for movement across the customs border of goods and vehicles, collection of customs duties and taxes, customs clearance, customs control and other means of implementation of the customs policy, as well as organizational -pravovye foundations of the customs authorities. In contrast to the Russian Customs Code in Article 1 of the Decree of Kazakhstan customs matters assigned to the executive role in carrying out the customs policy as part of foreign and domestic policy.

Customs business in the Republic of Kazakhstan is a separate area of expertise and it can be attributed to the administrative activities of the State in the person of authorized bodies, to implement its policy of both external and internal in the customs field with the use of legal and other means and compliance with international obligations. This complex issues of the state is its monopoly, is the subject of customs law. Given the lack of international legislation of the generalized concepts all related to the customs area, lawmakers have introduced the concept of customs, but without revealing its full content. It may be noted some differences in the interpretation contained in article 1 of the Decree determining the customs business in comparison with the Customs Code of the Russian Federation, in which the customs policy clearly included in the customs. Thereby emphasizes the generality of this concept. The need for unification of customs laws of the countries-participants of the Customs Union in the CIS will require changes in the customs legislation of our country.

Method of legal regulation of Kazakhstan's customs law is also specific in contrast to the methods of non-complexed branches of law and presented in ways of legal regulation as permission, prohibition and Bind, t. E. The availability of appropriate norms that are included in the decree according to the regulation of certain legal .

Influence of customs on the customs law as a whole can be identified if we consider it as a body of law (customs legislation) and institutions (customs and other agencies) that regulate certain relations in this sphere.

Article of the Decree on customs provides references to other legislative acts, or even departmental documents, which also affects the regulation of relations emerging in the field of customs in the subsequent implementation.

In view of the subject and method of legal regulation, sources of customs law as an independent branch of Kazakhstan's law is a set of general and specific institutions and rules governing the respective relations and have some influence on the field of customs.

Such interference may consist in the theoretical justification of the provisions of the customs legislation, identifying possible gaps in it, directions for further development, the need for legislative, regulatory (including departmental) acts. Independence of the customs law as a branch of Kazakhstan law stipulates the need for its delimitation from other industries[2].

First of all, it concerns the administrative law. Prior to the adoption of the Decree on customs affairs in the Republic of Kazakhstan many rules, especially administrative offenses, really governed by the Code of Administrative Offences, where customs offenses was assigned a special chapter. The presence of norms, legal regulation which can be attributed to the field of administrative law, the specifics of purchasing in the customs legislation creates in conjunction with the other branches of law rules of integrity legislation.

Customs Law is also closely related to the criminal and criminal procedural law, especially on such topics as crime in the sphere of customs activity, the activity of customs bodies as bodies of inquiry and of using operational investigative work.

Despite some specifics of the customs authorities, labor law also regulates many issues concerning the management of common labor, pension and other social permits them, in respect of officials and other employees.

Customs law on issues such as fiscal activities of customs authorities, customs fees, including certain taxes, has correlation with financial rules and in general with the tax laws.

Customs Law - institutions, the presence of (general and special parts) and the regulatory role - allows to approximate it to the customs business in general.

The total of the customs law is the organization of customs, implementation of customs policy and economic security, the activities of customs authorities and international cooperation,

In the special section of customs law in the first place, should be made legal regulation: the movement of goods and means of transport, customs regimes, customs duties, customs clearance, customs control, conducting a commodity nomenclature of foreign economic activity, as well as issues of currency control,

Customs exemptions of certain categories of foreign nationals, Customs statistics, crimes in the field of customs and operational-investigative activity of customs authorities, customs violations (STP) and the production of cases on them, administrative responsibility of disposal of goods and means of transport, appeal and review decisions, actions or omissions of customs bodies and their officials.

The basis of the customs law as a branch of Kazakhstan's rights can be put such principles:

• legality;

• democracy;

• priority of international treaties;

• provision of customs policy.

The above principles are not certain and may be supplemented by other. With regard to the rule of law as a principle of customs law, which is inherent and other branches of Kazakh law, the main objectives of the customs authorities (Article 11 of the Decree) are to ensure compliance with the law on customs and laws of the Republic of Kazakhstan, the protection of the rights and interests of citizens. and organizations in the implementation of customs.

Providing customs policy is particularly relevant, since it is an integral part of domestic and foreign policy and has strategic objectives referred to in Article 2 of the Decree on customs.

The sources of the customs law are legal acts; take legislative and executive bodies, which contain rules of customs law. Among them is the Constitution of the Republic of Kazakhstan, laws, decrees and other decisions of the President, Government Resolutions and Prime Minister and normative acts of ministries, state committees and departments, as well as international treaties and agreements relating to customs, some of which are listed in this work[3].

Become important to establish and consolidate information and business cooperation between customs authorities and other government agencies that are responsible for the effective functioning of our economy and its protection against external and internal threats.

Thus, customs regulation and control of foreign economic relations can provide a relatively successful economic security of the country only in close coordination with the overall strategy of economic reform, taking into account the real state of production and market and other priorities.

Organizational changes in the customs authorities of the Republic of Kazakhstan and the establishment of the State Customs Committee must be seen as a positive thing. Now the chairman of the committee is a member of the Government and shall be entitled to attend all meetings of the Council with voting rights. This gives hope that will eliminate the backlog of customs legislation, which will be brought into line with the Decree on customs in Kazakhstan involving criminal, criminal-procedural and administrative matters, as well as some government decisions.

The establishment of the customs authorities contribute adopted laws and regulations, most of which have state registration and regulate the customs regimes, payments, registration, control, and others. But for now, they are still not enough. Changes made to the Decree on customs affairs in the Republic of Kazakhstan, affected only the deprivation of some benefits of customs officers, as well as certain categories of citizens. Decree number 1119 of September 16, 1996 approved the Regulations on Service officials in the customs authorities of the Republic of Kazakhstan and the text of the oath, which sets out the basic provisions questions enlistment and its passage.

Governmental acts relating to separate the movement of goods and means of transport, customs duties and others. Stipulated by the Decree, mainly designed for execution by the customs authorities. Required in the near future adoption of the Regulation on the State Customs Committee, the Charter of discipline and other documents of the customs authorities and officials.

Organization of Customs highlighted in the Decree in a separate chapter (Chapter 1), which emphasizes the importance of state approaches to the proper formulation of this problem.

The main objectives of the customs authorities, according to the Decree on Customs share in Kazakhstan are:

• participation in the development and implementation of customs policy;

• ensuring compliance with the law on customs and laws of the Republic of Kazakhstan, to sew; the rights and interests of citizens and organizations in the implementation of customs;

• provision within its competence, of economic security and economic interests;

• the use of means of customs regulation of trade and economic relations;

• the collection of customs duties and taxes;

• participation in the development of economic policies in respect of goods across the customs border;

• ensuring compliance with the order permitting the movement of goods and vehicles across the customs border;

• Implementation and improvement of customs control and customs clearance-tion, the creation of conditions conducive to expediting goods across the customs border;

• maintenance of customs statistics of foreign trade and special tamo-zhennoy statistics;

• Maintaining the Commodity Nomenclature of Foreign Trade;

• promote the development of foreign economic relations of the Republic of Kazakh-stan, as well as activities in the framework of such relations organizations and citizens;

• assist in the implementation of measures to protect public safety-of, morals, protection of human life and health, protection of the environment, animals and plants, protection of national interests of consumers of imported goods;

• Control over the export of strategic and other vital interests of the Republic of Kazakhstan materials;

• implementation of currency controls within its competence;

• ensuring compliance with international obligations of the Republic of Ka-Kazakhstan in respect of customs; participate in the development of international treaties of the Republic of Kazakhstan connected with customs legislative matter; cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs;

• Conducting research works and consulting on-field of customs; training, retraining and quasi-lifikatsii specialists in this field. for government agencies and organizations;

• provision of due process of law to public authorities, organizations and citizens with information on customs issues;

• implementation of a single financial and economic policy, development of logistical and social base of the customs authorities.

Functions and structure of the customs authorities.

Republican Customs Service has undergone various structural changes since the establishment of the Customs Committee of the Republic of Kazakhstan December 12, 1991 through the reorganization: the Central Customs Directorate of the Ministry of Finance of 12 November 1992, the Customs Committee of the Cabinet of Ministers in April 1995, followed by the Customs Committee of the Republic of Kazakhstan (with the status of central body that is not part of the government, but he slave), and on 14 January 1997 established the State Customs Committee (SCC).

The general management of customs affairs rests with the government, direct leadership - at the State Customs Committee.

According to the model clauses approved by the SCC, the customs authorities in the customs control function (TU) in the areas of (the number will depend on the number of regions), customs, customs posts, as well as Central Customs Laboratory and the relevant departments at the TU and customs.

From stipulated in the Decree of subordinate institutions are Central Customs Laboratory and the Department of Customs expertise in customs offices, major customs on the ground. The functions of the Central Customs Laboratory and related expert services include examination and research of goods for customs purposes. The study determined:

• nomenclature (code) of goods HS;

• Country of origin of goods;

• customs value of goods,

• identification of goods and raw materials after processing;

• physical and chemical structure and composition of the goods;

• brand, type and quality of the goods;

• Good Manufacturing;

• norms yield during processing of raw materials and other tova-ditch;

• Supplies to narcotic, potent, toxic, poisonous goods;

operational and environmental safety of the goods;

Supplies to objects of artistic, historical and archaeological heritage of the people of the Republic of Kazakhstan and foreign countries; - Other matters requiring special knowledge. For the proper implementation of the total volume of research is necessary to strengthen expert customs officials. And here is the most pressing issue of the training of experts and specialists. The Decree of the Republic of Kazakhstan there are no articles defining their status, in contrast to the Customs Code of Russia. Nevertheless, experts conducted such complex studies.

Decree of the President of the Republic of Kazakhstan dated December 27, 1993 was established Customs Tariff Council in order to develop a unified and efficient customs and tariff policy, which is coordinating and advisory body. After the accession of Kazakhstan to the Customs Union and in accordance with the provisions in force within it, Customs and Tariff Council must change approaches to addressing issues such as the development of the response to discriminatory actions, rules of origin and value, and others[4].

Customs authorities conduct their own pre-shipment inspections in-goods and vehicles. In 1996, this work is performed (by order of the Government of the Republic of Kazakhstan and the relevant agreements) Swiss company SGS. SCC has the right to appeal to an independent examination, where necessary, to conduct examinations and investigations of goods.

In accordance with Article 397 of the Decree by customs officials, bodies can only be capable citizens of the Republic of Kazakhstan, capable in their professional and moral qualities, education and health to perform their tasks.

Officials, as defined by the decree are customs officers and taken to the customs authorities for a probationary period of three months to one year.

There are exceptions for employment, in particular with regard to law enforcement and pensioners of the Armed Forces. In contrast to the law enforcement and tax authorities, where there is a special rank, customs officials, including managers and specialists of subordinate institutions and organizations awarded personal ranks. There are 10 steps:

· Acting State Advisor;

· State Councilor of Customs 1, 2, 3 ranks;

· Customs Service Advisor 1, 2, 3 ranks;

· Customs Inspector 1, 2 and 3 ranks.

Government Decision of May 3, 1993 № 344 approved the list of clothing items and rules of wearing uniforms, shoes and equipment of customs officials.

Officials in attendance are representatives of the authorities. Unlawful interference or influence in any form of state bodies, political and social organizations and movements, the media, other legal entities, their officers and other employees, entrepreneurs, and individuals to influence the Customs authorities or its official decision or action is prohibited.

Legal requirement or a customs officer binding on government agencies, corporations and individuals, their leaders. In a separate chapter of the Decree provides for liability for administrative violations encroaching on the activities of customs authorities (customs offenses).

Administrative responsibility for the offenses provided for in the form of fines, times the minimum wage (currently - Estimate). These cases are dealt with by the appropriate judicial authorities recommend measures The setting of the head of the customs authority.

In turn, customs authorities are responsible to the citizens and the state for the provision of economic sovereignty and economic security of the Republic of Kazakhstan, the state protect the legitimate rights and interests of individuals and compliance with obligations in the field of customs.

Customs authorities in violation of their workers legitimate rights and interests of citizens are required to restore these rights or to ensure that perpetrators are brought to justice.

Loss or damage caused to persons and property as a result of non-legal actions or failure to act shall be reimbursed. Customs officials for misconduct are administrative, criminal or other liability.

According to customs laws, Nadel officials are special means and firearms for the use of coercive measures, but in a strictly limited framework (Articles 400-404 of the Decree).

Exploring the issue on the implementation of the customs authorities in Kazakhstan, in an attempt was made to open the basic legal issues of organization and activities of the customs service in the period of its formation and strengthening. All this is happening in difficult conditions in the country of implementation of political and economic reforms.

Customs service - one of the leading public institutions, one of the few cost-effective public services.

Today, one in three tax ruble falls into the treasury of the state of the customs authorities.

The main outcome of the customs authorities of Kazakhstan - is the completion of the integration of the customs service in the country's law enforcement system. Identify and crystallized the main directions of participation customs in strengthening economic fundamentals state regulation of foreign trade turnover, economic security of the State.

Thus, in the article the most important functions of the customs authorities, the innovations that appeared in that case, the Customs in connection with the adoption of the new Customs Code, as well as law enforcement status of the customs authorities of the Republic of Kazakhstan.

LIST OF REFERENCES

1. The Constitution of the Republic of Kazakhstan. - Almaty: Zheti Zhargy, 1996.

2. Alibayov ST Customs Law. - Almaty: AdiletPress, 1997.

3. Gabrichidze BN Customs Law. - M., 1995.

4. Legal regulation of foreign economic activity / Under re-edited by the M.A. Sarsembayeva). - Almaty, 1995.