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Improving Free Customs Zone Procedure in Advanced Development Territories and Free Port of Vladivostok (Legal Aspect)
Abstract.The article is devoted to the analysis of problems that arise in the process of the legal regulation of the free customs zone procedure in advanced development territories and Free Port of Vladivostok. The subject of the research is the combination of legal acts that regulate free customs zone procedure as well as theoretical concepts that can be found in the academic literature concerning the implementation of this cutoms procedure. The aim of the research is to define borders for regulating the free customs zone procedure and define problems that arise in the process of implementing this customs procedure in aforesaid territories and offer certain solutions of these problems. In the course of the research the author has used such research methods as dialectical method, analysis, synthesis, deduction, formal law method and comparative law method to compare the provisions of the national legislation. As a result of the research, the author defines principles for the legal regulation fo the free customs zone procedure that include national security principles, keeping a balance between public and private interests, supranationalism, clarity and the principle of conditional release from customs payments. The author also defines that the main directions for improving the legal regulation of the aforesaid customs procedure advanced development territories and Free Port of Vladivostok should be filling in legal gaps and elimination of law collisions in legal acts, simplification of the order for imposing the free customs zone procedure on goods and acceleration of associated customs operations. As a result of the research, the author gives recommendations on changes that should be made in the customs law. Theoretical concepts and practical recommendations offered by the author may contribute to the development of administrative science and customs law.
Keywords: Eurasian Economic Union, advanced development territories, Free port of Vladivostok, free customs zone, customs procedure, customs control zone, acsise goods, ad valorem rule, law gap, law collision
Article was received:13-11-2017
This article written in Russian. You can find full text of article in Russian here .