CC BY
52УДК 34.09
DOI 10.24412/cl-36450-2022-3-134-138
В. Г. НЕМЧЕНКО, В. В. ШАРУХИНА
Развитие электронного декларирования в России
Целью данной научной статьи является оценка состояния уровня развития электронного декларирования в таможенной деятельности. В статье рассмотрены понятие и механизм таможенного декларирования, проанализированы показатели использования таможенного декларирования, определены его дальнейшие перспективы внедрения.
Ключевые слова: Федеральная таможенная служба, таможенное декларирование, центр электронного декларирования, автоматическая регистрация, искусственный интеллект, стратегия развития.
V. G. NEMCHENKO, V. V. SHARUKHINA
The Development of Electronic Declaration in Russia
The purpose of this paper is to estimate the state of the level of development of electronic declaration in the customs sphere. The article discusses the concept and mechanism of customs declaration, analyzes the indicators of the use of customs declaration, and determines its further prospects for implementation.
Keywords: Federal Customs Service, customs declaration, electronic declaration center, automatic registration, artificial intelligence, development strategy.
The Customs Service is one of the main part of the security management system of the state and budget replenishment. It introduces scientific and technological innovations. Digital technologies are one of the tools of the information society. They not only simplify the life of a person, but also are a strategic resource for the development of customs sphere. Digital transformation leads to simplification of the customs procedures in customs affairs.
The goal of the paper is to estimate the state of the level of development of electronic declaration in the customs sphere.
The Customs Service focuses on information system and technologies that are used by customs authorities, declarants and other parties concerned. Thus, electronic customs declaration has been used in Russia for 8 years.
Customs declaration means a customs document that contains information on goods and other information necessary for the release of goods. The electronic declaration operates on the basis of customs declaration that is signed with an electronic signature [1].
НЕМЧЕНКО Валерия Геннадьевна, студент факультет таможенного дела Владивостокского филиала Российской таможенной академии.
ШАРУХИНА Виктория Владимировна, студент факультет таможенного дела Владивостокского филиала Российской таможенной академии.
Научный руководитель - Прозорская Яна Юрьевна, старший преподаватель кафедры иностранных языков Владивостокского филиала Российской таможенной академии.
Advantages of electronic declaration:
- reduction of customs clearance time;
- transparency of the process of customs operations;
- optimization of logistics costs for merchandise trade;
- control over the observance of specified time;
- simplification of the documentation verification process;
- online monitoring of the declaration process;
- speeding up the exchange data between the customs authorities and participant of foreign economic activity;
- paperless technologies.
Nevertheless, there are also a number of disadvantages:
- the difference in time zones between customs body for declaration, for physical control and location of declarant;
- restriction of access to the network for technical reasons;
- availability of qualified employees.
The implementation of electronic declaration was introduced in November 2002 when the first electronic declaration was issued at the Kashirsky customs post of the Moscow Southern Customs of the Central Customs Administration Department. Electronic declaration has become obligatory since 2014. After that, electronic declaration centers were created, and they continue to work today [2].
System for dispatching customs declarations submitted by members of Foreign Economic Activities has been introduced into the customs establishments of the Russian Federation since 1 February 2021 [3].
It should be noted that dispatching is the automatic distribution of customs declarations between 16 electronic declaration centers, and between officials depending on their occupation and qualification [3].
Automatic distribution of customs declarations using the technology of distant release of goods is carried out in accordance with the following requirements:
1. It depends on the focus of the electronic declaration center on carrying out certain customs operations in relation to certain categories of goods. For instance, declarations for energy and excisable goods are automatically sent for processing to the CED Central Energy Customs and the CED Central Customs Excise.
2. It depends on the type of transport vehicles: goods transported by sea transport are subject to distribution to the marine electronic declaration centers, goods transferred by air transport - to the aviation electronic declaration centers.
For example, declarations for goods arriving by marine transport, in accordance with point of import, are sent to the Baltic, Novorossiysk and Vladivostok electronic declaration centers.
3. Declarations for other goods are distributed between the electronic declaration centers depending on the place of registration of the declarant [3].
In accordance with the data of the Federal Customs Service of the Russian Federation (as of March 16) 1033 thousand customs declarations have been issued in the customs centers of electronic declaration since the beginning of 2022. They include 371 thousand export declarations and 662 thousand import declarations [4]. The data in figure 1 indicate the percentage of completed export and import customs declarations.
export customs declarations (36 %)
import customs declarations (64 %)
Fig. 1. The number of customs declarations issued since the beginning of 2022, percentages
The data of the previous periods of 2022 were considered for a more detailed assessment of the effectiveness of electronic declaration. 108.5 thousand declarations were issued in the period from February 17 to February 23, 2022, and 116.2 thousand ones were issued from February 24 to March 2. After all, 1033 thousand declaration forms were issued from March 2 to March 16 [4]. The dynamics of registration changes in the period from February 17, 2022 to March 16, 2022 are shown in figure 2.
140 -
120 100 80 60
40 20
108,5
74 75
17.02.2223.02.22
24.02.2202.03.22
03.03.2209.03.22
10.03.2216.03.22
Fig. 2. Dynamics of the release of declarations from February 17, 2022 to March 16, 2022,
thousand units
As regards the data from previous years, the customs authorities of the Russian Federation issued 1.2 million declarations in the first quarter of 2020. 1.23 million declarations were issued in the first quarter of 2021, there is almost the same number of declarations in 2020. Among them, 778 thousand are imported and 448 thousand are exported customs declarations. 1.033 million customs declarations were issued in the 1st quarter of 2022 (16.03.2022) [4]. Figure 3 shows the comparative indicators of issued declarations from 2020 to 2022.
Under the influence of the development of international contacts, activities in the customs sphere are constantly being improved. The result is the "Strategy for the Development of the Customs Service of the Russian Federation until 2030", approved by the Resolution of the Government of the Russian Federation No. 1388-r of May 23, 2020, which replaced the previous development strategy.
The strategic purpose of the development of the Federal Customs Service of the Russian Federation in the next ten years is the establishment of a qualitatively new, full of artificial intelligence, quickly adapting to changes in a smart customs service [6].
The transformation from electronic customs to intellectual customs will be expected. It contains the use of artificial intelligence in foreign economic activity; inter-ministerial
0
cooperation with the member of Eurasian Economical Union, creation of "intelligent checkpoints", assessment of the risk level of each shipment in real time [5].
The advantages of introducing artificial intelligence into customs activities:
- reduction in the time required to carry out standard operations and processes ensuring an increase in the economic effectiveness of the customs service;
- simplification of the document processing for the members of foreign economic activity and representatives of the customs service of inter-ministry cooperation;
- destruction of corruption manipulation.
The transformation of the Federal Customs Service of Russia from electronic customs to intellectual one is one of the main trends of the development of the customs service and actual directions in the digitalization of the Russian economy. Special attention is paid to implementation of digitalization and automation of customs processes, the functioning of electronic customs, the Center for Electronic Declaration (CED), which determines the relevance of the research.
1,50 1,25 1,00 0,75 0,50 0,25 0
2020 2021 2022
Fig. 3. The number of issued declarations in the first quarters of 2020 to 2022,
thousand units
Therefore, under the influence of digitalization the improvement of the customs activity is evidently seen. This includes operations related to carrying out customs procedures and formalities for the transport of goods across the customs border.
To summarize, the development of information and technical means that ensure the interaction of customs officers and foreign trade participants continues in the system of customs authorities. Electronic declaration has been an essential part of the customs process for many years. It is one of the key ways to reduce the time for the process of customs procedures, which involve both the customs authority and the participants of the foreign economic activity.
The improvement of processes will help to facilitate and speed up the customs clearance of goods, as well as minimize delays at the borders. Nowadays, most of the declarations are issued within 4 hours, which allows us to say about the effectiveness of the introduction of electronic declaration.
References
1. Customs code of the Eurasian Economic Union. URL: https://cis-legislation. com/document.fwx?rgn=96116 (accessed 06.04.2022).
1,03
2. Declarations do not see borders. URL: https://customs.gov.ru/press/aktual-no/ document/315699 (accessed 06.04.2022).
3. Dispatching of customs declarations. URL: https://sztu.customs.gov.ru/ folder/233438/document/269507 (accessed 06.04.2022).
4. Official website of the Federal Customs Service of the Russian Federation. URL: https://customs.gov.ru/ (accessed 06.04.2022).
5. "Parliamentary Newspaper". Vladimir Bulavin's speech at the Federation Council during the Government hour. URL: https://customs.gov.ru/press/aktual-no/docu ment/224650?ysclid=l2r3y3msse (accessed 06.04.2022).
6. Strategy for the Development of the Customs Service of the Russian Federation until 2030. URL: https://customs.gov.ru/activity/programmy-razvitiya/strategiya-razvitiya-fts-rossii-do-2030-goda# (accessed 06.04.2022).
УДК 340
DOI 10.24412/cl-36450-2022-3-138-143 Д. А. НЕРЕТИНА
Система наказаний в Средневековой Руси: возникновение и развитие
Статья посвящена процессу становления и развития института уголовного наказания в период с X по XVII в. На основе анализа памятников обычного права Средневековой Руси и актов законодательства Московского государства раскрывается эволюция взглядов на цели уголовного наказания, характеризуется система уголовных наказаний, существовавшая в различные периоды исторического развития Древнерусского и Московского государства.
Ключевые слова: уголовное наказание, Киевская Русь, Московское государство, вира, продажа, урок, торговая казнь, Русская Правда, Псковская судная грамота, Судебники, Соборное уложение.
D. A. NERETINA
The System of Punishments in Medieval Russia: the Emergence and Development
The article is devoted to the process of formation and development of the institution of criminal punishment in the period from the X to the XVII centuries. Based on the analysis
НЕРЕТИНА Дарья Андреевна, студент юридического факультета Дальневосточного юридического института (филиала) Университета прокуратуры Российской Федерации. Научный руководитель - Балковая Валентина Григорьевна, д-р юрид. наук, доцент, заведующая кафедрой теории и истории государства и права Дальневосточного юридического института (филиала) Университета прокуратуры Российской Федерации.
