Ramil R.
Asatulin, student
Al-Farabi
Kazakh National University
Dana S.
Smagulova,senior lecturer
Faculty of
law Al-Farabi Kazakh National University
The
formation of the custom’s system of independent Kazakhstan in the conditions of
the EAEC
Key words: custom’s system, EAEC, single
economic space, common part, special part, custom’s law, custom’s code,
custom’s union
Summary: custom’s area is self-developing
system of Kazakhstan, which are suitable to comprehend just now, including with
the first prospects for consolidation at the legislative level. With the
acquisition of non-dependence and sovereignty of Kazakhstan is objectively
required fundamentally new legislation (the current law). Shape ming legal
infrastructure related to national security of the country, resulted in the
definition of priority areas boards and taking appropriate legislative
measures. A of these areas was the custom’s sphere.
The subject of customs law - is bearing the
comprehensive public relations arising in connection with the customs
operations. Public relations, customs-related and are the subject of customs
law, called customs relations. [5] The customs relationship include:
-organization of customs;
-Move through the customs border of Kazakhstan goods and vehicles;
- customs regimes;
- customs duties;
PRELIMINARY operations;
-customs clearance;
-Customs control of goods and vehicles moved through the customs border of the
Republic of Kazakhstan;
-perfect offenses (administrative and criminal) in the field of customs
affairs;
- consideration of the decisions, actions or inactivity of customs bodies of
the Republic of Kazakhstan and their officials;
-organization of the state service in customs bodies and the execution civil
servants assigned to the customs authorities of the tasks and functions.
The development of trade and economic relations between the former
Soviet Union in the late 90s. XX - early XXI century. formed a need to address
the significant barriers to the movement of goods and services within Russia,
Belarus and Kazakhstan. The result of a long negotiation process was the
formation of the Customs Union of the three countries. The supreme body of the
Customs Union is the Interstate Council at the level of Heads of State and
Heads of Government. Parties to the Customs Union Agreement on October 6, 2007
established the Commission of the Customs union - a single permanent regulatory
body of the Union.
Formation of the Customs Union provides for the establishment of a single
customs territory, within which shall not apply customs duties and restrictions
of economic nature, with the exception of special protective, antidumping and
countervailing measures. Within the framework of the Customs Union apply a
common customs tariff and other common measures regulating trade with third
countries.
Under these conditions, the differences in tax systems, the use of various
taxes to the same operations, different levels of taxation of the same tax and
other features of national tax systems will provoke the activation process of
international tax competition. The three countries of the Customs Union -
Russia, Belarus and Kazakhstan have significantly different levels of the tax
burden. Customs area is self-developing system of Kazakhstan. Since
independence Kazakhstan objectively required a fundamentally new legislation.
[4] Formation of the legal infrastructure related to national security of the
country, resulted in setting priorities and taking appropriate legislative
measures. One such area was the customs sphere. The emergence of customs law
(complex branch of law is a system of legal norms of various right-industry
sector, which are set by the state and are designed for regulation of public
relations related to the movement of goods and vehicles across the customs
border, collection of customs duties, customs operations, customs control and
other means of customs policies as an integral part of domestic and foreign
policies) have contributed to the isolation and separation of the customs
sphere in the state of Kazakhstan's activity. The need for state regulation of
the customs sphere in its entirety leads to its formation by determining the
part of domestic and foreign policy - customs policy, the establishment of
specialized agencies - Customs Service.[1] The first stage is characterized by
the development of customs law customs regulation of public relations, but his
subject was somewhat narrower because of insufficient legal basis of the
period. In the second stage of the adoption of the act codified the subject of
legal regulation of acquiring modern features and trends have not yet traced.
[2] The definition of the role and place of customs law as a specific tool of
the state becomes more relevant in connection with the expansion of the
international political and economic relations, direct participation of
Kazakhstan in the integration processes. Customs Law arises since the emergence
of the needs of the state in regulating the legal relations arising from and
secured by laws relating to issues of customs sphere. This can be traced to two
stages: the first - from December 1991 to July 1995 and the second - from July
1995 to the present. Council of Heads of Government at the Interstate Council
of the Republic of Belarus, Kazakhstan, the Kyrgyz Republic and the Russian
Federation of November 24, 1998 adopted a resolution "On the draft Treaty
on the Customs Union and the Common Economic Space and the measures for its
implementation." October 10, 2000 established the Eurasian Economic
Community (EurAsEC) and natoyaschego time form controls, and in the states that
are members of this organization made the corresponding internal procedures. In
meetings attended by delegations of other countries as observers. In September
2002, it adopted a new format in the form of a single economic space EEA.
Formation in Kazakhstan the main provisions of the customs law is based on the
legal institutions of the customs legislation. Kazakhstan's independence and
sovereignty was the objective basis for the allocation of the customs sphere in
the activities of the state, covering quite a wide range of issues of economic,
legal and organizational measures, which led to the inclusion in its structure
by means of regulatory legal acts of the heterogeneous composition of legal
material, volume of content and at the same time united by one subject and
method of legal regulation of social relations. Customs legal relations arising
in connection with the specific relationship of subjects of customs law
(customs authorities, customs officials, legal persons, natural persons), which
are represented by customs officials to ensure customs administration. Customs
legal relations are, as a rule, the nature of the material, and can be
organizational, allowing customs to share the right to substantive and
procedural parts, which form the basis of its division respectively, features
and general parts. Customs in sovereign Kazakhstan presented to customs
business, customs policy, which is an integral part of domestic and foreign
policy, and the relevant relationship. It is important to consider it in a
complex social, state and personal interests, as an area that should be taken
to influence the political and economic measures. If you continue to perceive
the customs area at the state level as a secondary element of the state
mechanism, it will not be able to carry out its mission fully and will act only
as an appendage of this mechanism in response to the changes with some delay,
bearing tangible consequences. The functioning of the customs area it is
impossible to detach from other areas (areas) of state activity, their
relationship has an objective basis and must obtain legislative reflection of
what we say below. Problems of monopoly state regulation relating to the
definition of place and role of the customs sphere, customs policy, customs,
customs administration, bringing
customs legislation into line with other provisions of Kazakh legislation
(harmonization of internal law in force), enforcement, training of relevant
professionals, eliminating the elements of legal nihilism in society. [3]
Customs policy and customs business as the fundamental institutions and the
action itself customs law reflect the current the state of activity of the
state in this area and the problems of the customs sphere .Kazakhstan's
independence and sovereignty was the objective basis for the allocation of the
customs sphere in the activities of the state, covering a wide enough range of
issues of economic, legal and organizational measures, which led to the
inclusion in its structure by means normative legal acts of diverse legal
material composition, volume of content and at the same time united by one
subject and method of legal regulation of social relations. Public relations in
the customs sphere (customs relationship) arising in connection with specific
subjects of customs law relationships (including the state on behalf of the
central authorities, including customs, designed to ensure customs
administration. Customs legal relations are, as a rule, the nature of the
material, and - organizational, that allows you to select the system, divided
into general and specific parts. The political, economic and legal
possibilities in the country should focus on the national interests of
Kazakhstan. Such interests include internal and external aspects: the rights
and freedoms of man and citizen, economic development for the benefit of the
people; the inviolability of the constitutional system, stable functioning of
state institutions, strengthening and improving the efficiency of their
operations and the like. Such political and legal categories of Kazakh law in
force, in particular of the customs legislation as "Customs policy"
and "Customs" They require the definition of their relationship to
each other and place in the customs rules. Customs in accordance with the
customs legislation includes the following constituent elements: the procedure
and conditions for the movement across the customs border of the Republic of
Kazakhstan goods and transport vehicles, collection of customs duties and
taxes, customs clearance, customs control and other means of implementation of
the customs policy, as well as organizational legal bases of activity of
customs authorities. [6] One of the priorities of the Strategy of Kazakhstan's
joining the 50 most competitive countries of the world, determined by the
President of the Republic of Kazakhstan, is to ensure the growth of the
country's transit potential by accelerating at the same time improve the efficiency
of customs procedures. "We need to reduce the time of customs processing
of goods, to improve the capacity of border crossings, to simplify the
procedures of export-import operations. According to global rating of
Kazakhstan is among the group of countries with the most favorable conditions
for doing business, and this trend we have to step up ..." [1] . To
improve the efficiency goals and objectives set by the customs authorities of
the Republic of Kazakhstan is directly dependent on the process of improving
customs control. Customs control, a set of measures taken by the customs
authorities of the Republic of Kazakhstan in order to ensure compliance with
the law on customs and legislation and international treaties of the Republic
of Kazakhstan, control by the customs authorities of the Republic of
Kazakhstan. [2] Moreover, the customs services of the world is a global
challenge - not to delay the passage of goods through the customs border, while
ensuring the most effective control of the quality and safety of goods
transported and reliability when importing goods claimed information. In
accordance with Article 183 of the Code of the Republic of Kazakhstan "On
Customs Affairs" punkt.1 When carrying out customs control, customs
authorities proceed from the principle of selectivity and limited to only those
forms of customs control that are sufficient to ensure compliance with customs
laws and customs union legislation of the Republic of Kazakhstan, control the
execution of which is entrusted to the customs authorities. [3] an effective
mechanism to provide for the interests of the state and participants of foreign
trade during the customs control, is currently performing common almost
worldwide risk management system (risk management, then RMS) in the customs
control, the source of which is the standard for Risk Management in Customs
Service, first established in Austria in 1995. It should be noted that in the
new conditions of formation of effective customs system of Kazakhstan is
characterized by the growing need for its functioning on the basis of further
liberalization, harmonization and unification of customs relations and
confronts modern researchers a wide range of tasks, problems and disputes. On
the one hand, the mechanism of action of the customs system is based on the
customs policy instruments, and on the other - there is an objective need for
harmonization of national legislation with the principles, rules, regulations,
trade practices that exist in the current international trade. Currently, the
customs system of the Republic of Kazakhstan is taking measures to simplify and
minimize the risks of processes of customs control. Projects have been launched
on the preliminary report, which is the most effective solution to get
information about transported goods by Customs in advance of the importation of
goods. The risk assessment carried out by Customs in advance and at the time of
import consignments customs know what the degree of control necessary to
subject imported goods. Thus, prior to the importation of goods is determined
by the "corridor", which is to move the cargo, "green"
-without control, "yellow" -with mandatory supervision documents.
Сonclusion: сustom’s law
makes a specific legal regime in the custom’s area.Custom’s law is a holistic
system of legal norms and institutions that integrate the subject, objectives,
methods of regulating the customs sphere.
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управления Атаманчук Г. В.// Таможенное право1997. С 28-40
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