Dana S. Smagulova
LL.M., Senior lecturer, Ramil R. Asatulin student
Al-Farabi Kazakh National University,
Department of Customs, financial and environmental law, the Faculty of Law, Republic of Kazakhstan,
Almaty,
E-mail: smgdana@mail.ru, ramil.asatulin@mail.ru
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 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 Custom’s 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 Custom’s 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 Custom’s
Union - Russia, Belarus and Kazakhstan have significantly different levels of
the tax burden Custom’s 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 custom’s authorities of
the Republic of Kazakhstan is directly dependent on the process of improving
customs control. Custom’s control, a set of measures taken by the customs
authorities of the Republic of Kazakhstan in order to ensure compliance with
the law on custom’s and legislation and international treaties of the Republic
of Kazakhstan, control by the custom’s authorities of the Republic of
Kazakhstan. [2] Moreover, the custom’s 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 Custom’s
Affairs" . 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 Custom’s Service, first established in Austria
in 1995. It should be noted that in the new conditions of formation of
effective custom’s system of Kazakhstan is characterized by the growing need
for its functioning on the basis of further liberalization, harmonization and
unification of custom’s relations and confronts modern researchers a wide range
of tasks, problems and disputes. On the one hand, the mechanism of action of
the custom’s 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 custom’s 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 custom’s in advance of the importation of goods. The risk assessment carried
out by custom’s in advance and at the time of import consignments custom’s 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
Ñonclusion: ñustom’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.
References:
1. Alibekov S.T. Custom’s Law of the Republic of Kazakhstan // customs
sphere - a new area of public administration in Kazakhstan 2006 p 3-15.
2. Address by the President to the people of Kazakhstan "Kazakhstan
-
2050 " 2012.
3. The theory of governance Atamanchuk G.V. // Customs pravo1997. p
28-40
4. Customs Law Gabrichidze B.N. 1995. p120-122
5. Selected works on the theory of state and law Baimakhanov M.T. 2003 p
60-67
6. The economic system: Genesis
Gerasimov V.1991.p 35-39