Tassova M. - Student of 4th course

Scientific leader: associate professor Berdibayeva A.K.

 

Al-Farabi Kazakh National University

 

The problem of domestic and international experience in the implementation of customs control linkage

Legislation and legal literature, the customs legislation of the state, as well as in other countries in order to ensure compliance with the laws and contracts carried out by the customs authorities of the measures is seen as a set of “customs control” concept used and used [1, 6]. The operations of the various checks carried out by the customs authorities designated in accordance with the laws and customs of the customs determines compliance with the rules and procedures [2, 264]. Customs control is carried out by various methods. It should provide for the implementation of the customs control easier and more effective methods. To this end, the international customs control methods will be able to increase the efficiency of customs control through the use of domestic practice. Methods of conducting the kind of important aspects of the customs control of foreign countries as follows.

Customs is one of the most important methods of control over the visual method. This method of customs cargo and mechanical effects, i.e., a stamp of cargo, is characterized by discretion without breaking the seal.

Visual method of transport vehicles through the customs border illegally substance legal entities, as well as, railway, airport, port, storage of goods sent to the customs control and the presence of a cargo container packaging and other entities in order to detect the passage of any illegal substances [3, 213-214]. According to the international practice of the method of the declarant and the carrier must ensure the participation rights in compliance with the relevant customs authorities. Because the declarant to the carrier and luggage by customs officers in order to avoid any illegal actions in the supervision of the appropriate parties. And the customs declarant and the carrier in accordance with the laws of the Republic of Kazakhstan to participate in the application under consideration only in the event that this form of participation.

The customs authorities in the course of the customs control sufficient to maintain law and international legal acts of the Republic of methods are used. Selected as one of the most effective methods of examination. This is done in accordance with the customs declaration will be faced with the seller of vehicles can be controlled. Accordingly, all second-hand goods is not checked, only a small part of the party.

The International Convention on the Simplification and Harmonization of Customs Clearance from 1973 [4, 345] custom inspection one of the priorities in accordance with the relevant category of persons and goods such checks and inspections, risk analysis method is used to determine the means of transport, and it should be equal.

Favorite is the main feature of the new customs inspection technologies and Total refusal of inspection, as well as to speed up customs clearance. Control can be reduced by documents or oral form.

To ensure the rapid and effective implementation of the customs clearance, it is necessary to conduct a preliminary risk analysis system. Belgium and the Eurasian Economic Union, adopted on June 25, 2004 Memorandum of Understanding between the World Customs Union [5] in accordance with the principles of risk management and analysis system of automatic mode and one of the items of supply data are preliminary exchange. Only the principle of the exchange of documents on paper in advance not only the refusal of the system, as well as a number of preliminary preparations for customs clearance and help to reduce the time of pregnancy at the time of registration. This methodology provided by the international practice the principle of automatic exchange of data items of supply in the pre-national test method is used to reduce the number of paper documents in the form of cash would reduce the time of customs clearance. After all, most of the documents in our country may be issued only on paper.

 In accordance with the international standards of the Kyoto Convention from 1999 [6], for the recognition of foreign documents with the customs departments of customs control and customs clearance and control should be an agreement on the development of information technology is the most effective.

This act of international information technology and risk management and analysis system based on the use of high speed up customs clearance.

In the analysis of the international legal acts of the most important aspects of a single economic zone draft agreement on the organization of joint control of the EurAsEC member states [7] developed.

On joint customs control of goods and means of transport for the exchange of information and open up the creation of a new unified automated information system.

At the same time, in the implementation of the customs control of radiation and X-ray inspection equipment and technical means of control for use with the customs control area for the parking of vehicles at the time of review. Joint technical work with the Member States as a result of the customs inspection customs inspection conducted quickly and efficiently through advanced technologies and their use in the form of control over the country's achievements in other models.

In order to improve the efficiency of customs control and funding to support the implementation of the requirements of the technical aspects of "the Eurasian automated system" modernization program. This program provides for the use of electronic circulation system in accordance with international standards. The creation of electronic forms of documents and conducted some of the customs procedures and customs procedures easier and faster, and reduces the illegal actions.

In addition, the introduction of the automated system of customs: the customs border of the Republic of Kazakhstan at any time to obtain detailed information about the goods and transport vehicles, the exact time of goods across the customs border of the Republic of Kazakhstan and its control allows you to believe the testimony of possible violations of the laws and customs.

The participants of the international system of customs control TN, for transport to collect and report information on the identification of a systematic plastic card.

Similarly, the fall in cash to the account of the customs authorities and the payment of customs duties in connection with the strengthening of control over the use of protected users a single electronic information technology to improve the system of “Customs Card” project. Therefore, in accordance with the customs control microprocessor card and round-the-clock operations of the various participants in foreign economic activity customs operations will allow for questions related information.

This should be brought into the international community in the field of information exchange between Member States of the World Trade Organization customs prepared. Goods and the exchange of information about the flow of illegal vehicles will be operated by the customs authorities of the Republic of Kazakhstan. Final basis for determining the reduction of customs offenses and up-to-date information, including pictures of their models and methods are given.

All information system in accordance with the foregoing:

- And obtain the necessary information exchange;

- False in other goods declared under control;

- The fight against the use of double invoices;

- Combating customs clearance items of supply;

- Read the program includes the installation of the software and versions.

Above all the beneficial aspects of information systems, all the paper documents in the package, in this era of globalization, efficient and safe, of course, to the e-mail with a copy of the documents in electronic form.

And customs controls are effective instruments for many European countries to provide up-to-date customs was to save money by reducing the number of customs officials [8, 179]. This way the customs of the servants of the most important group of employees with not only save money by reducing the rest, up-to-date customs procedures for the purchase of technical means of accelerating customs country should be given more attention.

The structure of the EurAsEC Customs Code of the more important: the customs border control, the “snow box” product to control the application of the principle of one-time rendering facilities is highlighted.

Let's dwell on this important technique. Measures to check the seller in accordance with the customs border control method. This is made after the release of "income" when you lose control of the internal speed up the origin of the goods to the consumer.

Bring attention to the following elements of the “black box” principle. This principle can be applied to the actual carrier customs declarant control of an unknown type. In this case, the carrier will not be able to hide undeclared goods and other customs offenses cannot do. In the course of this declaration and release of goods in accordance with the Regulations of the customs control in the reduction of working time of 1.5 hours.

Of the above-mentioned international documents in accordance with the customs legislation provides for a one-time demonstration of the product: the actual place where the right to define what is appropriate and should be carried out in other customs procedure. For example, the Belgian customs procedure of customs services of precious stones and diamonds only made. International standards of animals and meat products, such as the product do not perform any of the customs procedure of customs.

One of the most important evidence of compression of customs procedures defined in the identification of vehicles through the screen. In this regard, the pay of customs controls the following issues: border, phytosanitary reducing the time for customs procedures, to reduce the costs for the state border. In this case, the customs service provides control of the fall in customs duties, customs control and economic organizations of the member states of the Customs Union in the course of the guarantees of the banks.

Analyzing more to improve the quality of customs control will have to be divided into the following measures:

Customs warehouse, reducing the number of temporary storage warehouse;

- To increase the improvement of the technical requirements for warehouses;

- Inspection equipment, precision measuring instruments, equipment;

- Good accounting system, computer equipment;

- In connection with the customs of the local channels, a modem;

- Extension of the area of ​​the detachment.

Can be simplified regional transit system, and the model can be used as the European Union customs transit system. National transit system for transit and warranty experienced, with the support of international organizations, media cooperation to develop an effective and comprehensive system of reference. Each of these areas is intended to allow you to use the entire shipping transit document.

The analysis of all of the above methods, know their effective use, please contact the national practice in the field of customs control of the country is expected to be a huge success.

References:

1. Gabrichidze B. N. Russian customs law. - M, 1997. – 511 pages.

2. Customs law. The textbook for higher education institutions. / edition of B. N. Gabrichidze. - M.: BEK, 1995. – 480 pages.

3. Customs law. Textbook / edition A.F. Nozdrachev. - M.: Jurist, 1998. – 576p.

4. International convention on simplification and harmonization of customs procedures (Kyoto convention of 1973)//Belyashov V.A. Customs encyclopedic reference book. In 2 volumes. T.1 / Under the editorship of I.Yu. Krasnyansky. – Minsk: Inter-Daydzhest, 1998. – Page 345-349.

5. The memorandum of understanding between the Euroasian economic community and World Customs Organization accepted in Belgium on June 25, 2004//the Current archive of Committee of customs control of the Ministry of Finance of RK for 2004.

6. The international convention on simplification and harmonization of customs procedures of June 26, 1999 (the new version of the Kyoto convention)//the Current archive of Committee of customs control of the Ministry of Finance of RK for 1999.

7. The agreement on the organization of joint control of member countries of EurAsEC (project)//the Current archive of Committee of customs control of the Ministry of Finance of RK for 2003.

8. Yershov A.D. International customs relations: Manual. – SPb.: Knowledge, 2000. – 207 pages.