Administration of Customs Payments in Russia within Framework of Electronic Declaration in the EAEU

Аннотация

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related to the fact that electronic declaration has now become an area of focus. This paper investigates impact of the application of this declaration form upon the efficiency of customs payments administration. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently required level of organization of customs payments administration is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, a study in current application of the electronic declaration and the basis for its legal regulation in the Russian Federation was provided. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan (“road map”) for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FC of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the of customs payments by simplifying calculations and reducing time of their implementation, as well as in connection with decrease of human factor influence. The position is argued that the mechanisms of the “single window” and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only under active convergence of national approaches among EAEU states in the implementation of information technology; for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the members of the EAEU, acts of supranational and international level of regulation. The results of the study can be applied not only in the Russia, but also in all EAEU members, where there is also no contemporary scholar basis for solving the issue under consideration.