Право/ 13. Международное право

Akhmetov M.E.

Karaganda Economical University, Kazakhstan

CUSTOMS CLEARANCE OF GOODS AND VEHICLES AS THE FORM OF CUSTOMS CONTROL

Customs control plays an important role in ensuring economic security, protection of domestic production and the interests of consumers, the environment, the protection of animals and plants. However, customs controls are intended to create the necessary conditions for the development of international trade and the world market.

Traditionally, the effectiveness of customs control was associated with the fiscal activities of customs authorities. In this part of the customs supervision, in connection with the movement of goods and vehicles across the customs border, are forms of customs control, among them because of their importance occupies a special place customs clearance of goods and vehicles.

As a result of research conducted in the master's work, we can conclude that special significance in customs matters are monitoring. Currently, in accordance with the customs legislation of the Republic of Kazakhstan goods and vehicles are subject to customs control and customs clearance. Customs control is a direct consequence of the state's foreign trade policy aimed at the fulfillment of international obligations of Kazakhstan and to the protection of the financial and economic sovereignty.

Recently, a special urgency in matters of customs control acquires factors customs clearance and customs control of goods in places close to the state border of the Customs Union. Visible prospects that need to be achieved in the implementation of the provisions of the Customs Union, its implementation through now seems highly desirable, as it will involve:

- with minimal cost;

- needs to be used on the national customs regulations;

- integration of staffing in the three states of the Customs Union.

As President of the Republic Kazakhstan N.А. Nazarbaev: «Need to develop the sector of logistics services. First of all, it is about maximizing the use of the Customs Union to transport our goods. Nearing completion of the construction corridor "Western Europe - Western China", built railway in Turkmenistan and Iran, with access to the Persian Gulf.

In the future, Kazakhstan to invest in the establishment of logistics centers in countries with access to the sea . Need to reduce the time of entry of goods, improve the capacity of border crossings , to strengthen capacity of the port of Aktau , simplify procedures for export and import operations .

We are building a new railway 1200 kilometer " Zhezkazgan Shalkar - Beyneu ." It will directly connect the East and West of the country , enlivening many areas of the center . This grand building will be completed in 2015. This highway will allow through the Caspian Sea and the Caucasus to go to Europe. And in the east - in the port of Lianyungang on the Pacific Ocean , as there is an agreement with the PRC».

Until today, in theory, in law and in practice allowed the mixing of forms, methods and controls. In the absence of legislative definition - forms of customs control, concluded that the need to develop and consolidate its national legislation. Under the form of customs control method proposed to understand the external expression of the control activities of authorized customs officials, aimed at ensuring compliance with procedures and rules under which persons exercise the right to move goods and vehicles across the customs border of the Customs Union.

The study found that the most common forms of customs control are customs inspection and customs clearance of goods imported into the territory of Kazakhstan, as most of the violations of customs laws on importation of prohibited or undeclared goods is found during these forms of control. In this regard, the focus, as customs officials and lawmakers should be paid to the issues of the customs clearance of goods and vehicles and personal inspection.

Analysis of screening allowed us to formulate the author's definition of customs clearance, under which it should be understood administrative action is to obtain a coherent conformity assessment investigational product characteristics stated in the customs declaration, by comparing physical, qualitative and quantitative characteristics, in order to determine the legality of its movement across the customs border, prevent the import or export of prohibited items and detecting hidden baggage.

Comparative analysis of customs inspection and customs examination revealed a number of common features, which have called forms of customs control. These include: the purpose of the - the establishment of law movement of goods and vehicles across the customs border; objects that are directed screening action; administrative nature of acts performed by the customs authority.

Customs inspection of the remaining activities of the customs inspection is characterized in that the external study implies the examined object and does not involve opening the vehicle or its cargo spaces and violations of the packaging of goods.

Established that the purpose of allocation of customs inspection of goods in the form of a separate customs control is to identify the final results of the inspection in a separate procedural document - the act of customs inspection. Usually preceded by the customs inspection customs inspection.

Noted that one of the priority tasks of the customs authorities should be encouraging staff conducting inspections with positive results. This would allow each of the officers conducting the inspection, realizing the possible consequences of his criminal acts, and - ideally - prevent the thought of abuse, to create an atmosphere of intolerance in communities to manifest bribery and extortion.

You also need to be attached directly to the Customs Code of the Republic of Kazakhstan grounds of personal search:

- relevant information contained:

1. in reports and statements of the Customs Union citizens, stateless persons and foreign persons;

2. the materials received from law enforcement, regulatory and other public bodies of the Customs Union;

3. to the information received from customs and other law enforcement agencies and other competent authorities of foreign states and international organizations.

- direct detection by customs officials of any signs, either directly or indirectly indicating that the individual is concealing himself and does not give the goods that are objects of violation of customs legislation.

Current legislation and the development of scientists in the field of administrative and customs law suggests that the basis of customs control in general and in particular customs inspection always based on the principles that express the essence of customs clearance and its main properties and characteristics.

These principles offered include: Law; the principle of "one window"; transparency; the principle of random selection; humanity; harmlessness goods and vehicles; integrity; responsibility; feasibility; efficiency; efficiently and economically.

Examination of goods and means of transport shall be made as soon as possible, within a reasonable time. As you accumulate - the experience and technical progress important point should be regularly updated technical component inspection.

In the process of customs clearance of goods and vehicles principally that the following procedures to ensure the independence, integrity, traceability and safety of each product and the vehicle.

Found that the risk management system is a mechanism that helps to ensure effective monitoring of compliance with customs legislation, economic protection of the country and promote the development of trade. It is proved that the application of the risk management system in the customs control, first, to allow the customs authorities of the Customs Union to focus on high-risk areas, which will allow more efficient use of available resources. Secondly, to increase the number of identified and disclosed customs offenses; provide law-abiding participants of foreign trade and the most favorable conditions for passengers and third, accelerate trade and movement of goods and vehicles.

One of the defining elements inherent in the daily work of employees of the customs security check is the use of technical means of customs control, without which it is currently impossible to ensure the timeliness, quality and standards of customs control.

Of particular relevance for today are the development of standards for certain types of technical means used in the process of customs control for all the countries of the Customs Union. Such standards should describe in detail the performance of hardware, as well as samples and test methods; by which they can be measured. Standardization requires hard work, but its implementation will address specific issues, including issues of efficiency of use of means at customs control.

Thus, the process of modernization of customs clearance of goods and vehicles to the new realities of customs activities will not only speed up the process of customs clearance, but also to ensure compliance with customs legislation by all the participants of foreign trade, as well as provide a wide range of applications by the customs authorities of the latest technical means of customs control, information and communication technologies.

1. Message of the President of the country Nazarbaev N.A. to the people of Kazakhstan «А common goal, common interests, common future» // Казахстанская правда 18 january, 2014