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Optimization and Systematization of Administrative Procedures in the Customs Code of the Eurasian Economic Union
Abstract.The object of the research is the legal regulation of administrative procedures in the Customs Code of the Eurasian Economic Union. Based on the comparative analysis of the provisions of the Customs Code of the Customs Union and Customs Code of the Eurasian Economic Union, the author concludes that there has been certain systematization and optimization of administrative procedures performed by customs authorities, in particular, control or supervisory agencies. In addition, the author describes trends and changes in the legal regulation of administrative procedures such as acceleration and simplification of customs operations, extention of the regulation intergration level, and impact of information technologies. The main research methods include systems and comparative law analysis, classification, historical law and formal legal law methods. The novelty of the research is caused by the fact that the author defines and offers a classification of new customs laws issued within the framework of the Eurasian Economic Union. The author focuses on administrative procedures of customs authorities' activity under the conditions of integration and defines regular patterns of the legal regulation of administrative procedures, procedures performed by customs authorities, and concludes that there has been a tendency towards decreasing the control and supervisory influence on business activities.
Keywords: special simplification, customs formalities, forms of customs control, instruments of customs control, systematization of administrative procedures, objectives of customs authorities, functions of customs authorities, customs control, customs authorities, administrative procedures
Article was received:05-11-2017
This article written in Russian. You can find full text of article in Russian here .