The Concept of Development of Customs Service up to 2010
I. General Provisions
The concept of development of customs authorities of the Russian Federation (hereinafter – the Concept) defines major goals, tasks and trends of customs authorities.
The Concept is the basis for working out of programs and plans for development of customs authorities of the Russian Federation for medium-term and long-term perspective.
The Concept has been worked out in accordance with the fundamental law of the Russian Federation, Federal laws and other regulations of the Russian Federation, as well as on the basis of the international legal acts in the field of customs.
Currently, the influence of customs regulation has increased as an element of state regulation of foreign trade activities for the processes of international integration of the Russian economics in the international economic territory.
The expansion of cooperation with the international economical and financial institutions, the common interests of Russia and other states in solving of many problems in the field of international security, such as counteraction to the spread of weapons of mass annihilation, fighting with the international terrorism and drugs trafficking, acute environmental problems, in particular in the field of provisions of nuclear and radiation security, conditioned appearance of new tasks, which are to be resolved with the active participation of customs authorities of the Russian Federation and which predetermine their further development.
In development of customs of the Russian Federation, which is taking place in view of domestic economical transformations and international practice of regulation in the field of customs, it is necessary to take into account the specifics of the geographical situation of the Russian Federation, such as considerable dimensions of the state borders, and also insufficient equipment status of customs check-points, and the necessity of promoting cooperation in the sphere of border and customs control with the neighboring states of the Russian Federation.
The administrative reform has resulted with forming of a new structure of the state authorities, engaged in regulation of foreign trade activities, which are to use a complex approach to interagency cooperation and provision of the balance of interests in the field of customs tariffs, taxation, prohibitions and limitations, established by the legislation of the Russian Federation.
Coming into effect from January 1rst, 2004 of the Customs Code of the Russian Federation has created the necessary background for forming of practically new customs legal base, compliant with the international standards, and the conditions for defining the priorities of development of customs authorities of the Russian Federation. However, certain problems, related to the activity of customs authorities of the Russian Federation, remain still unresolved.
The potential of customs administration, which is a combination of means and methods of provision of customs legislation compliance by physical and legal persons, when they are conveying their goods and transport means across the customs border of the Russian Federation, is not realized with due efficiency, which is not allowing to provide for the compliance with the legislation of the Russian Federation in full and to set up a favorable competitive environment in the sphere of foreign trade. The issue of diminishing customs value of goods and their unauthentic declaring by the participants of foreign trade activities remains an acute problem for customs authorities of the Russian Federation.
The international standards promoting the implementation of trade logistics technologies are not used in full.
The system of informing the customs authorities of the Russian Federation of pricing, trade and industrial specialization in foreign countries and world tendencies in specialization of labor is not yet fully developed.
The customs of the Russian Federation are not efficient in exercising control over the goods allowed for circulation in the customs territory of the Russian Federation (post audit control).
Information-analytical support of law enforcement activities, including operational search actions of customs authorities of the Russian Federation, is not sufficient.
The interaction of operative divisions of customs authorities of the Russian Federation with other law enforcing and control authorities of Russia remains low.
The system of training and refresher training of personnel for customs authorities of the Russian Federation, especially of the specialists in the field of management and control, is not yet adequate.
Job remuneration of senior officers of customs authorities of the Russian Federation is not compatible with the economical significance of the decisions they take.
The level of corruption of customs authorities of the Russian Federation is still high.
These problems bring about decreasing of the efficiency of customs administration, unfair competition, penetration of law quality import goods into the Russian market and other negative phenomena.
There is a necessity of forming new attitudes to customs administration, which may allow customs of the Russian Federation react efficiently to the changes taking place in accordance with the international practice and the requirements of the state and society.
II. The Goal, Tasks and Principles of Development of Customs Authorities
The goal of the Concept is the definition of the most efficient methods of implementation of the tasks in the field of customs in accordance with the international standards and legislation of the Russian Federation.
This goal may be achieved through resolving of the following tasks:
increasing of customs regulation quality, promoting creation of the conditions for the attraction of investments into the Russian economy, growth of revenues into the Federal budget, protection of domestic manufacturers of goods, protection of the objects of intellectual property, and maximum assistance to the foreign trade;
upgrading of customs administration, including the development of the system of risks management on the basis of the implementation of customs procedures in accordance with the international standards, based on the latest achievements in the field of information and management technologies;
strengthening of cooperation with the Russian, foreign and international authorities in fighting terrorism, contraband of weapons, drugs and counterfeit products, and also in provision of economical, environmental and radiation security.
The realization of the tasks above, presupposes the provision in all the territory of the Russian Federation of stable legal regime for foreign trade, based on the approved by the World Customs Organization the following universal principles:
standartization, modernization of customs legislation, development of the norms, regulations and procedures taking into account the international standards;
transparency and predictability. The customs legislation, the norms, regulations and procedures are to be applied consistently; they are unified, known to the public and are to be advised to all the interested parties in the acceptable form;
minimum interference. Customs authorities are to comply with the principles of selective approach to and sufficiency of customs control, as much as possible, and are to apply the system of risks management;
customer orientation. Customs administration is targeted to increase quality of customs procedures in relation to legal and physical persons as participants of foreign trade activities;
cooperation and partnership. The activity of customs authorities presupposes the development of cooperation with all the participants of foreign trade, including the state authorities, business community, and customs authorities of other states;
balanced approach in relationship between customs control in the field of security and measures assisting the development of trade.
The new principles defined in the framework standards for the provision of security and alleviation of world trade, adopted by the World Customs Organization and approved by the Federal Customs Service are going to be the basis for the activity of customs authorities of the Russian Federation.
On the one hand, there will be formed new approaches to customs administration, which presuppose the provision of its high efficiency with outward simplicity and quick customs clearance of goods and transport means, conveyed by physical and legal persons, while on the other hand, such approaches shall help resolve the problems, related to decreasing of customs value of goods and their unauthentic declaring by the participants of foreign trade activities.
The efficiency of achieving the goal of development of customs authorities of the Russian Federation, shall be evaluated as per following parameters:
The level of control of the compliance with the customs legislation by the participants of foreign trade activities;
Time required for passing customs formalities during customs clearance of goods and transport means conveyed across the border by physical and legal entities, provided efficient customs control is carried out;
Law enforcing activity.
The priority of separate trends of customs authorities’ activity may be changed in accordance with the tasks set by the state.
III. The System of Measures for Implementation of the Concept
The following measures on modernization of customs administration are to be implemented for the purposes of realizing new approaches in the work of customs authorities of the Russian Federation:
developing of the state border of the Russian Federation;
setting up of modern warehousing customs logistical terminals;
allocating of customs authorities of the Russian Federation only in the federally owned premises;
allocating of the chain of stationary and mobile inspectorial supervision complexes;
amending the Customs Code of the Russian Federation and other regulations taking into account the law enforcement practice and amendments to the international standards;
implementing of new IT means for the support of the activities of customs authorities of the Russian Federation;
setting up of the interagency automated system of collection, storing and processing of information in realizing of all types of state control, including interfacing of the data bases of the tax service and customs authorities of the Russian Federation;
setting up of an operation centre for processing the information and taking decisions;
modernization of the technology of forming and keeping customs statistics in accordance with the international standards;
reinforcing of customs control after issuing of goods in circulation in the territory of the Russian Federation (post audit control).
The evaluation of the activity of customs authorities of the Russian Federation shall be carried out quarterly on the criteria of efficiency targeted to the final result.
It is planned to work out a complex strategy of staffing for customs authorities of the Russian Federation. Within this direction major attention is to be paid to raising of quality of professional training of customs officers, upgrading of their knowledge and skills, management practice, raising of efficiency of remuneration system, increasing of the prestige of customs officer occupation, and also to setting up of the branches of the Russian Customs Academy in the Federal Regions.
Realizing of the information technologies in the activity of customs authorities of the Russian Federation shall take place in view of the provisions of the Concept on using of information technologies in the activities of the Federal authorities up to the year of 2010. Such technologies shall allow improving the parameters of efficiency of activity of customs authorities of the Russian Federation, setting up the system of complex accounting and analysis of the participants of foreign trade activity, decreasing the subjectivity in taking decisions by the officials of customs authorities of the Russian Federation. The information-analytical support of law enforcement activity in the field of customs will be performed with the assistance of information technologies.
It is also envisaged to implement new information-engineering facilities and software, to modernize the existing facilities, to develop the departmental integrated system of telecommunications of customs authorities of the Russian Federation, to upgrade the automated systems of customs clearance and customs control, to implement the single information system of control over exportation of goods from the territory of the Russian Federation, to implement everywhere electronic means of information exchange with other control authorities and customs of other states, with the participants of foreign trade activities.
Further development of law enforcement activities of customs authorities of the Russian Federation in counteraction to terrorism and international drugs trafficking shall be carried out taking into account the necessity of provision the security immediately at the state border of the Russian Federation.
It is planned to develop the following directions of activity:
providing for collection and receipt of preliminary operational information using various sources, including those abroad, with the purpose of preventing harming the interests of citizens and the state (contraband of weapons, drugs, counterfeit products, low quality products, unauthentic declaring of goods and customs value);
the international cooperation, facilitating exchange of operationally important information, conducting of joint operations with the representatives of customs authorities of other states; conducting preliminary operative checks of the whole chain of goods supply using operational search methods and analytical search; fighting any manifestations of corruption and malfeasance in office among customs officers. The international cooperation presupposes the development of legal, engineering and administrative bases for the simplification of customs procedures. The expansion of the circle of trade partners, the search for new markets for goods and services precondition the necessity of development of bilateral relations and more active involvement of state in the regional and international associations and organizations, which in its turn dictates the necessity of improved intensive cooperation in the field of customs, increasing the efficiency of the activity of the representative customs offices of the Russian Federation abroad. The international cooperation shall be developed as per the following directions:
participation in forming the concept of common European economic territory, transfer to application of the Single administrative document of the European Union in any procedure, related to exportation, importation, transit of goods, joining the transit systems of the member countries of the European Union;
unification of legal norms and regulations, regulating the issues of customs in the Union state (of Russia and Belarus), in the C.I.S. member states, in the states – members of the Eurasian Economic Community, preparation of the principles of the legislation of the Russian Federation and international agreements on customs issues;
more active involvement of customs authorities of the Russian Federation in the World Customs Organization, in other international organizations and associations, including those in the field of customs regulation;
continued use of the international transit documents in accordance with the Customs Convention on International Transportation of Goods Using TIR Carnet of 1975 cargo using and Agreement on International Goods Transport by Rail (1951);
wider application of entering into agreements on interagency information exchange and assistance in customs issues with customs authorities of other countries, primarily with the countries of the European Union, the C.I.S. member states, the People’s Republic of China and Republic of Turkey, as well as setting up together with the Republic of Belarus of single information resources;
training of staff for the Union state, member countries of the C.I.S., member countries of the Eurasian Economic Community on the basis of the Russian Customs Academy and Regional Training Center of the WCO (in the city of Lyubertsy, Moscow region).
IV. The Directions of Customs Authorities Development
The benchmarks selected for the development of customs authorities of the Russian Federation, based on information technologies and compliant on the whole with the principles of development of customs authorities of the leading countries of the world, definition of clear-cut and understandable regulations of customs clearance, based on the international conventions and recommendations, have allowed setting up of legal and organizational basis of the activity of customs authorities of the Russian Federation in recent years.
However, currently, customs authorities of the Russian Federation are still at the stage of active institutional development, which is taking place in view of the forthcoming joining of the Russian Federation of the World Trade Organization, changing of the volumes of flows of passengers and goods, increasing of the intensity of foreign economic activities of the regions of the country, growth of the needs of transportation companies, exporters and importers.
It is planned that realization of the functions of customs authorities of the Russian Federation during customs clearance is to be fulfilled in accordance with the norms of the international agreements on customs issues and on the basis of the international standards of quality (such as ISO series standards), which serve as international basic reference standard for setting up and evaluation of quality systems, as well as with the attraction of the foreign trade activity participants into the process of preparation draft laws and other regulatory documents in customs sphere, on setting up of the transfer of a part of non specific operations, carried out by customs authorities now, to self regulatory organizations.
For realization of these approaches it is planned to primarily use the possibilities of customs regimes, preliminary informing and electronic declaring, the system of risks management, based on multifactor analysis of the information about foreign trade transactions and which is a complex mechanism of influencing the processes of customs control be means of minimization of risks, as well as the single interagency automated system of collection, storing and processing of information during implementation of all types of state control in combination with the control on the basis of audit methods, as well as systematic interaction with tax authorities and other control authorities. The implementation of electronic exchange of information with other control agencies shall allow realizing the principles of "one window" (when information on passengers and goods is presented only once) and "one stop" (integrated state control).
Another important direction is the measures which when realized may allow the inclusion of customs statistics into a single information statistical resource of the Russian Federation.
It is planned to set up in the structure of the customs authorities of the Russian Federation the operational center for processing the information and taking decisions, with main task to conduct continuous monitoring of all incoming information, its analysis using the system of risks management and issue of operational target for the customs offices of the Russian Federation for their selective customs control, providing timely reactance to the threats related to the violation of the customs legislation of the Russian Federation.
Within the framework of the above directions of development of customs authorities of the Russian Federation it is planned to carry out the division of work with flows of documents and flows of goods on the basis of the international practice in combination with preliminary and electronic declaring, which are to accelerate customs procedures, and also to provide control over the information about goods in the required and sufficient volume. This direction presupposes using of electronic (paperless) flow of documents, which shall provide for the conditions for the implementation of the simplified customs procedures, to be used on the basis of the reputation of the participants of foreign trade activity.
It is planned to use the technologies used in a number of mature market countries of the type of integrated management and control on the borders (two services at the border), based on single information system of law enforcing and control authorities, which shall enable combining documentary control at the check-points over the goods conveyed across the customs border of the Russian Federation, and to improve the quality of the inspection of these goods. As result it will allow to create favorable conditions for the passengers crossing the border and goods conveyed across the border, reduce the time needed for passing the border, decrease the expenses, increase the volume of the flow of goods, facilitate realization of trade logistical technologies, such as "house-house", "when due" and "turn key". The high level of quality of the above procedures shall be achieved by means of using the system of quality control over each particular customs operation.
V. The Implementation of the Concept
It is planned to implement the concept in 2 stages.
Stage I (2005 - 2007) – it is envisaged to carry out further harmonization of the legislation of the Russian Federation with the accepted norms in the field of customs. In view of the planned joining of the Russian Federation to the World Trade Organization, it is planned to bring the Law of the Russian Federation dated 21.05.1993, ¹ 5003-1 "On customs tariff" in compliance with Clause VII of General Agreement on Tariffs and Trade. In 2005 – 2006 there will be completed work on forming the position of the Russian Federation on the issue of joining the International Convention on Simplification and Harmonization of Customs Procedures (Kyoto, 1973, in legal wording of Brussels Protocol of 1999). Law enforcement practice will be implemented on the level of the international standards.
Starting from 2006 it is planned to use in the customs territory of the Russian Federation of customs documents, used by other member states of the European Union in accordance with the Convention on Simplification of Formalities in Trade of Goods (Brussels, 1987). In view of this, in 2006 - 2007 are to be changed the rules of declaring and the forms of cargo and transit customs declarations taking into account the requirements, envisaged for the Single Administrative Document of the European Union in using of the Convention on Single Transit Procedure (1987).
Stage II (2008 - 2010 and the forthcoming years), on the whole, the construction and equipping of the objects of customs infrastructure, will be over. Using of interagency information resources will allow organize the work of customs authorities on “one window” and “one stop” principles. Financial support shall be at the expense of the Federal budget, as well as other facilities in accordance with the legislation of the Russian Federation. It is planned to work out interdepartmental plans for realization of the Concept, including the interagency plan of fighting corruption.
The implementation of the Concept shall require relevant resources within the framework of the Federal target programs and departmental plans of purpose oriented measures, for setting up favorable conditions for legal and physical persons going through customs formalities and allowing reducing expenses by means of using universal international principles.
The implementation of the measures, envisaged by Federal target programs and departmental plans of purpose oriented measures, shall facilitate:
reducing of time spent by the foreign trade activities participants on customs formalities;
increasing of throughput capacity of check-points at the border of the Russian Federation due to putting into operation of new and modernized current check-points;
implementing of single standards and customs administration regulations, increasing of quality of support of the activities of foreign trade participants, using of unified customs documents and electronic declaring, which, in result, is going to reduce administrative expenses;
facilitating implementation of trade policies taking into account the social and economical and investment tasks.
The complex implementation of the Concept shall allow forming of a modern system of provision for the interests of the state in the field of customs, rendering of efficient counteraction to the threats of security of the Russian Federation, resolving social and economical tasks, creating favorable conditions for the activities of trade community, physical and legal persons.