State government educational institution of higher professional education

"Russian Customs Academy"

Department of Economics of Customs Affairs

I APPROVED

Head of the department

Ph.D. econ. Sciences, Associate Professor

E.A. Terekhova

LECTURE

Considered at a meeting of the department, minutes dated ___________ No. ___

SLIDE 1

Lecture 1

Economics of customs as a practice and as a science

SLIDE 2

The lecture will cover the following study questions:

1. Purpose, essence, structure, content and objectives of the economics of customs affairs.

2. Economic activity of customs authorities as an integral part of the economy of customs affairs.

3. Economic aspects of the functions performed by customs authorities in the course of their activities.

Let's move on to consider the first educational question.

SLIDE 3

FIRST STUDY QUESTION

“The purpose, essence, structure, content and objectives of the economics of customs affairs”

The Federal Customs Service of Russia, in accordance with its purpose, ensures the economic security of the state. 1

To achieve this goal, the state forms a customs policy based on the legislative and regulatory framework that ensures the functioning of all participants in foreign economic activity.

According to specialists from the Ministry of Economic Development and the Ministry of Finance of Russia, an important role is assigned to economics of customs affairs.

At the same time, different researchers 1 put different meanings into this concept. Research conducted at the Russian Customs Academy shows that this does not contribute to:

1) coordinated and purposeful work of government authorities to formulate a comprehensively justified customs policy Russian Federation.

2) formation of the content of the taught academic discipline “Economics of Customs Affairs”.

As a result, the question of the essence and content of the concept of “customs economics” is of great professional importance.

SLIDE 4

The generic concepts for the concept of “customs economics” are:

economy

customs affairs

According to the Modern Economic Dictionary 2, “economy” means

“1) an economy, a set of means, objects, processes used by people to ensure life, satisfy needs by creating the goods, conditions and means of subsistence necessary for a person using labor;

2) the science of the economy, the ways in which people conduct it, the relationships between people in the process of production and exchange of goods, the patterns of economic processes.”

The first definition characterizes economics as a practice, and the second as a science.

G main content of customs affairs - movement of goods across the customs border of a state or union of states.

Customs tools - customs authorities, bodies of relevant ministries and departments,

WITH means of implementing customs policy - the entire customs system, including customs personnel and labor tools (mechanisms).

Object of labor - goods moved across the customs border.

Main process - customs control process.

The main instrument for implementing customs policy :

tariff (in essence this is economic regulation);

non-tariff (administrative regulation) regulation.

Taking into account the designated goals and content (elements), we will give definitions of the economics of customs as a practice and as a science.

SLIDE 5

To form the concept of “customs economics” (ECD) as a practice needs to be determined the goal of customs economics affairs as a phenomenon and fill all the elements included in it with customs content.

The main goal of customs economics business - the formation of customs policy in the interests of ensuring the economic security of the state.

Economics of customs as a practice is a systematically structured set of means, objects, processes and tools used by public authorities to ensure economic security state through the implementation of customs policy by regulating foreign trade activities.

The structural and logical diagram of the formation of ETD is presented in

slide 5.

Rice. Structural and logical diagram of the formation of the customs economy

Economics of customs like science – a logically organized system of knowledge about the activities of government bodies (including customs authorities) and the relationships that develop between participants in foreign economic activity in the process of moving goods across the customs border of the state (customs union).

Department of “Customs Law and Organization of Customs Affairs”

Stock lecture notes

In the discipline “Economics of Customs Affairs”

Ph.D., professor Dianova Valentina Yurievna

Moscow, 2015

Lecture 1. Subject of customs economics

Lecture 2. Methods of customs economics

2.1. Characteristics of the main methods of customs economics

2.2. The effect of economic laws in the field of customs
Lecture 3. Customs regulation as a type of economic activity

3.1. General characteristics of the mechanism of state regulation of foreign economic activity

Lecture 4. Economic tasks of customs authorities

4.1. Functions and tasks of customs authorities

4.2. Impact of customs authorities on the national economy

Lecture 5. Creation and placement of customs authorities

5.1. Principles and factors for the placement of customs authorities

5.2. Efficiency of placement of customs authorities
Lecture 6. Specialization and concentration in customs

6.1. Specialization in customs

6.2. Concentration in customs

Lecture 7. Human resources potential of customs affairs, its use

7.1. Human resources potential of customs affairs

7.2. Planning the staffing level of customs authorities

7.3. Remuneration and financial incentives for customs officers

7.4. Remuneration and financial incentives for employees

customs authorities

Lecture 8. Assets of customs authorities and their use

8. Fixed assets and intangible assets in customs affairs

8.2. Material reserves

8.3. Organization and planning of logistics

provision of customs authorities

8.4. Capital construction in customs
Lecture 9. Expenses of customs authorities, their financial support

9.1. Expenses of customs authorities

9.2. Financial support of the customs service

Lecture 10. Planning in customs

10.1. The meaning and types of plans in customs affairs

10.2. Planning process and methods of planning calculations
Lecture 11. Efficiency and innovation in customs

11.1. Criteria and indicators for assessing the effectiveness of customs affairs

11.2. Innovations in customs
Lecture 12. Economic aspects of international cooperation of customs authorities

12.1. Multilateral international regulation of customs affairs

12.2. Russia's participation in integration processes in customs affairs

Lecture 1. Subject of customs economics

1.1. Economics of customs as a science

Customs falls under the jurisdiction of public authorities and is a set of means and methods for ensuring compliance with customs and tariff regulation measures, as well as prohibitions and restrictions on the import of goods into the country and the export of goods from the country.

Legislative, executive and judicial authorities participate in the formation of measures for customs and tariff regulation of foreign trade activities. The implementation of a complex of customs and tariff measures to regulate foreign economic activity is assigned to the customs authorities. In each country, customs authorities form a single centralized system, including a government agency executive power, having powers in the field of customs affairs, customs and customs posts. In countries with a federal structure, regional customs departments (RCU) can be created.

Customs- this is a special area of ​​practical activity, part of the national economy, its public (public) sector, in which customs authorities, without the intervention of regional and local authorities, public associations, carry out customs work and services on the basis of a unified technology, ensuring the implementation of their regulatory, control, economic and information and analytical functions.

Customs business is characterized by a number of features:

It is an organizationally formalized system that includes two types of subjects: a management subsystem - a state executive body with powers in the field of customs affairs, and managed subsystems - regional and specialized customs departments, customs houses and customs posts, as well as subordinate customs laboratories, scientific research institutions and educational establishments, enterprises and organizations;

It is a part of the public sector of the economy financed from the state budget;

Ensures the implementation of customs work and the provision of customs services and acts as a “pure” economic sector, since all its member organizations are engaged in performing only customs operations.

Accordingly, in customs business three interconnected parties can be distinguished: organizational, managerial and economic.

Customs business is complex organization.

The concept of “organization” has three meanings. Firstly, this is internal orderliness, consistency in the interaction of more or less differentiated and autonomous parts of the whole, determined by its structure. Secondly, is a set of processes or actions leading to the formation and improvement of relationships between parts of the whole. Third, this is an association of people who jointly implement a certain program or goal and act on the basis of certain procedures and rules. In the first meaning, the organization is considered as a property (result), in the second – as a process, in the third – as an object (phenomenon).

In relation to customs affairs under the organization As a property, one should understand the totality of the structure of the system and the ways of functioning of its elements.

The organizational structure of customs affairs should be considered from the socio-economic, material, technological and information side.

Socio-economic structure of customs affairs is determined by the form of ownership of the main resources with the help of which customs work is carried out and customs services are provided. Customs business is carried out on the basis of the state form of ownership through the implementation of all its powers in compliance with the legally established principles of legality, equality of persons before the law, unity of the customs authorities system and centralized management, professionalism and competence of customs officials.

Material basis customs affairs consists of fixed assets and inventories, which are allocated to customs authorities in appropriate volumes and proportions to perform their functions. Fixed assets and inventories must be used in compliance with the principles of legality, unity of the customs system and centralized management, professionalism and competence of customs officials.

Technological aspect reflects a set of processes associated with the performance of work and provision of services in customs affairs. These processes must be carried out in conditions of improving customs control, the use of modern information technologies, the introduction of progressive methods of customs administration, in compliance with other principles of the activities of customs authorities.

Information component of customs affairs reflects a set of forms and methods for organizing customs information in compliance with all principles of the activities of customs authorities.

IN general view under management is understood as the function of organized systems of various natures (biological, social, technical), ensuring the preservation of their specific structure, maintenance of the mode of activity, and the implementation of their programs and goals. Control is considered as the influence of the control system on the controlled system in order to ensure its required behavior.

Customs Department is a complex process. The literature notes that customs explicitly contains signs of both a managed and a management system.

Customs business as an object of management is a system of customs institutions, organizations (customs authorities), processes (activities of customs authorities), customs services and customs personnel. This object is subject to management influences from the highest government bodies.

Customs is a subject of management in relation to the field of foreign economic activity (FEA), to participants in foreign economic activity, to goods and vehicles moved in the process of import into the country and export from the country. Customs authorities exert administrative influence on these objects.

The economic side of customs is also quite complex.

Concept "Economics of customs" has several interpretations.

Firstly, This is the economy of the customs system. In its most general form, this is the transformation of economic resources into a customs product; attraction, use, distribution and consumption by customs entities (customs authorities) of production resources to perform customs work and provide customs services.

Secondly, this is a set of economic relations between individuals and legal entities and the state represented by customs authorities in the field of customs affairs.

Third, it's a collection scientific knowledge about the behavior of people in the process of using customs resources when performing customs work and providing customs services, about the principles, laws and patterns of functioning and development of economic objects, processes and relations in the customs sphere in all the diversity of their connections, dependencies and mediations.

1.2. Object and subject of customs economics

Object of study of the economics of customs affairs– customs business, which forms a system with a complex socio-economic, organizational and technological nature.

Toward the economic resources of customs affairs include labor, natural resources, means of production, money, information resources, and time spent in this area. Economic resources must be distinguished from factors of production. Resources are what comes into the customs area, and factors are what is actually used in it.

When used rationally, the economic resources of customs provide a result (economic benefit).

Under the economic benefits created in customs, you should understand customs work and customs services. According to the method of occurrence and form of implementation, they differ from products - the results of production that have a material form, and goods - objects of transactions on the market. However, as the economy develops, these differences become less significant. For example, information service becomes identical to the information product; a number of customs operations on a reimbursable basis are carried out by customs brokers and other persons operating in the field of customs operating in conditions of market competition.

For customs work and services in accordance with the norms of current legislation include:

Collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, monitoring the correctness of calculation and timely payment of these duties, taxes and fees, taking measures for their forced collection;

Customs clearance and customs control;

Maintaining commodity nomenclatures for foreign economic activity and making decisions on the classification of goods;

Ensuring the protection of rights to intellectual property;

Maintaining registers of persons carrying out activities in the field of customs;

Maintaining customs statistics of foreign trade and special customs statistics;

Information and consulting in the field of customs affairs;

Exercising control over foreign exchange transactions;

Identification, prevention, suppression of crimes and administrative offenses within the competence of customs authorities.

According to the generally accepted classification of economic goods, most of the results of customs activities can be attributed to informational (immaterial), short-term (disappearing in the process of one-time consumption), real, direct (consumer) benefits.

By the nature of consumption, the results of customs activities relate to collective goods (that is, consumed jointly), to such a variety as public goods. A good is public if, having been consumed by one person, it is available for consumption by another. A public good, being a collective good, has the properties of non-rivalry in consumption (its consumption by one person does not reduce the possibility of its use by another) and non-excludability of consumers (restricting consumer access to such a good is practically impossible).

Customs works and services, like other economic benefits, are characterized by:

Utility – a complex subjective assessment of the natural properties of a good by a specific person (consumer) in this moment time;

Economic value (cost);

Expenditures of physical, intellectual or monetary resources (costs) incurred by the customs authority for the purpose of performing work and providing services.

The scope of customs affairs is subject, in a modified form, to the general economic principles, laws and patterns discussed in the course of economic theory.

The principle of limited resources.All types of economic resources located in the customs sphere are a separate part of state property and are intended for intended use. In quantitative and qualitative terms, they may not be enough in the right place at each given moment in time to fully satisfy the changing needs for customs work and customs services.

Thus, the labor of customs officials and workers is limited by their number, qualifications, productivity, working hours, and location. Means of production (fixed assets and materials) of the customs sector have final technical and economic characteristics and are assigned to organizations. Monetary resources of the customs business in terms of budget financing are limited. The actual volume of information resources of the customs sector and their exchange are not always sufficient to effectively solve emerging problems.

The principle under consideration is comprehensive and fundamental, but it should not be absolutized. Both in the economy as a whole and in the customs sphere, some types of resources can be interchangeable, and some can be present in sufficient quantities. In the conditions of innovative economic development, the severity of the problem of limited resources is significantly reduced.

The principle of division of labor, specialization and cooperation. The effectiveness of customs activities is determined by the quantity, quality and efficiency of the resources used, as well as the level of social division of labor.

Customs activity is a strictly coordinated activity of a large number of entities to meet the personal, group and public needs of citizens in customs work and services. It is carried out on the basis of:

Division of labor and specialization - concentration of the main activities of a number of customs authorities on the performance of specific customs work and services (energy, aviation, operational and other customs authorities have been created and operate in the Russian Federation);

Subsequent cooperation, including with the participation of foreign partners;

Economic integration both within the sphere of customs, and at the level of the national economy and at the international level.

In the conditions of innovative economic development, the social division of labor is deepening, the processes of specialization, cooperation, and economic integration in customs are accelerating.

The principle of maximizing behavior of an economic agent. In accordance with this principle, an economic agent (economic entity, participant in foreign economic activity) always makes a rational decision, that is, a decision that provides the greatest possible positive difference between the utilities of results and costs under the given conditions. An economic agent adheres to this principle both in the market sphere and in non-market areas, including in the customs industry, under two assumptions. Firstly, when a subject carries out economic activity in the context of realizing different goals with limited resources that can be used in different ways. Secondly, in a situation where decisions are made only at the level of independent, rational economic agents, whose activities are determined by the principle of methodological individualism, and not on the basis of generally accepted norms.

All these points must be taken into account in the economic activities of customs authorities.

The Law of Elevation of Needs. Needs are understood as the needs of individuals (people, organizations), which have taken the form of a specific need for certain goods; lack of anything necessary to maintain the life and development of economic entities. Persons crossing the customs border, participants in foreign trade activities, on the one hand, and the state, on the other hand, have, accordingly, a need and need for customs work and services. The movement of people, goods and vehicles across customs borders is growing year by year as a result of the processes of internationalization of production taking place in the world, innovative development, globalization, improving the standard of living of the population. Accordingly, the needs for customs work and services should be considered as unlimited, insatiable, with a tendency to grow in quantitative and qualitative terms.

Law of Increasing Opportunity Cost. In a market economy, in conditions of limited production capabilities, an increase in the production of one product can only be achieved at the cost of reducing the output of another product. The quantity of this other good that must be given up in order to obtain an additional unit of the first good determines the opportunity cost of the first good.

Costs in the form opportunity cost, caused by the refusal to release one product in favor of the release of another product, are called alternative (additional) costs.

In the customs business, as in other areas of the economy, in accordance with the law of increasing opportunity costs, in order to obtain each additional unit of one good one has to pay with the loss of an ever-increasing amount of other goods or an increase in lost opportunities. This dependence is also called the law of increasing cost of replacing one economic good with another as the volume of replacement increases. The severity of the problem may decrease in the context of the transition to innovative economic development.

Law of diminishing returns (diminishing returns of resources, factors of production) establishes the relationship between the costs of production factors and output under certain conditions. Such conditions are: the use of unchanged technology, an increase in the costs of one of the factors of production and the stability of the costs of other factors of production. In accordance with this law, the increment in the output of an economic good due to an increase in one variable factor, with the remaining (fixed) factors remaining unchanged, decreases, starting from a certain volume of output. This dependence also manifests itself in customs affairs under the above assumptions.

Law of Diminishing Marginal Utility of Economic Goods. The marginal utility of a good is understood as the additional utility extracted by an economic entity from the consumption of an additional unit of a good, or the increment in the total consumer effect of a certain good obtained through the consumption of each additional unit of it. In accordance with the law of diminishing marginal utility, each subsequent unit of a consumed good, starting from a certain level of saturation, has a lower marginal utility than the previous one, that is, it brings constantly decreasing additional satisfaction to the consumer. Under the conditions of this law, economic subjects, when choosing a set of several goods for consumption, behave in a certain way: within a limited budget, they choose a set of goods in which the ratio of the marginal utility of each good to its price or the cost of its acquisition is the same for all goods from of this set. This law must also be taken into account in customs affairs when assessing the behavior of participants in foreign trade activities.

Law of Demand reflects the tendency of a reduction in the volume of purchases of a good with an increase in its prices and with other (non-price) factors remaining unchanged. Demand can be elastic if a small change in price causes a large change in the quantity purchased, and inelastic if a large change in price causes a small change in the quantity purchased.

Law of supply is that with an increase in the price of an economic good and the constancy of other (non-price) factors, the volume of production and, accordingly, the supply of this good on the market increases. Supply, like demand, can be elastic or inelastic.

Both the law of demand and the law of supply express stable trends in the price behavior of economic agents that manifest themselves in a market economy under certain conditions. Customs authorities must take into account the effect of these laws when providing services to participants in foreign trade activities and in their own financial and economic activities.

Law of money circulation reflects stable connections between the money supply circulating in the national economy, moving from buyers to sellers, and the commodity mass moving in opposite direction. The relationship between the money and commodity masses moving over a certain period of time is expressed Fisher equation:

MxV = QxP, (1.1)

where M is the total mass of cash and non-cash money circulating in the country during a certain period of time;

V is the turnover rate of the monetary unit;

P – price level of goods;

Q is the quantity of goods and services sold on the market.

From the law under consideration, in particular, it follows that by regulating (including with the help of customs instruments) the supply of money and goods in circulation, the state can influence prices. The activities of customs authorities, therefore, can make significant adjustments to the very mechanism for implementing the law of monetary circulation. But, on the other hand, customs authorities in their activities must take into account the requirements of this economic law.

Customs business is included in the sphere of manifestation of macroeconomic patterns. Thus, with the participation of resources and results of customs activities, a macroeconomic equilibrium(equilibrium volume and price level) are ensured the economic growth, sustainable economic development, acceleration of scientific and technological development. Customs activities are reflected cyclicality, change in macroeconomic structure, cartoon effects.

The customs sphere is also affected by mega-economic patterns, such as deepening the international division of labor, internationalization, globalization and regionalization of economic life, international economic integration.

There are also specific economic laws (regularities) in force in the customs sphere, the science of customs economics is called upon to identify and justify them.

Subject economics of customs affairs is the study of economic relations in the process of using the resources of customs authorities when performing customs work and providing customs services; identification of principles, laws and patterns of functioning and development of economic objects, processes and relations in the customs sphere in all the diversity of their connections, dependencies and mediations.

Within the subject of customs economics, the following sections can be distinguished:

Customs business, its place in the national economy;

Object and subject of customs economics;

Methodology and methods of customs economics;

Economic tasks of customs authorities;

Customs regulation as a type of economic activity;

Economic fundamentals of activities in the field of customs;

Creation and location of customs authorities;

Concentration and specialization in customs;

Performance indicators of customs authorities;

Customs payments in the structure of state budget revenues;

Personnel potential of customs affairs, its use;

Assets of customs authorities, their use;

Expenses of customs authorities, their financial support;

Planning in customs affairs (types of plans and programs, planning of logistics, staffing levels, works and services, customs duties, financial planning);

Efficiency of customs affairs, innovations in customs affairs;

Economic aspects of international cooperation of customs authorities.

The specificity of the subject of customs economics determines the specificity of the methodology and research methods.

1. Customs Code of the Customs Union. Appendix to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the Eurasian Economic Community ( supreme body customs union
at the level of heads of state dated November 27, 2009 No. 17.

2. On customs regulation in the Russian Federation: Federal Law of November 27, 2010 No. 311-FZ.

3. Andreychuk E.L. Economics of customs affairs: textbook / Andreychuk E.L., V.Yu. Dianova, V.P. Smirnov. – Vladivostok: VF RTA, 2006.

4. Dianova V.Yu., Makrusev V.V. Marketing of customs services: textbook. – M.: RIO RTA, 2006.

5. Makrusev V.V., Dianova V.Yu. Customs management: textbook. – M.: Publishing House of the Russian Customs Academy, 2009.

6. Fundamentals of management of customs authorities of Russia: textbook / V.V. Makrusev, V.T. Timofeev, I.N. Kolobova, S.V. Baramzin, A.F. Andreev; under general editorship V.A. Black. – M.: Publishing House of the Russian Customs Academy, 2009.

7. Pokrovskaya V.V. Customs business: textbook / V.V. Pokrovskaya. – M.: Yurayt Publishing House; Publishing house Jurayt, 2011.

Customs economics is a branch economic discipline. It examines the essence and forms of manifestation in the customs business of objective economic laws, conditions and factors that ensure, in the process of customs activities, the achievement of intended results with optimal labor costs. Economic laws are stable, significant cause-and-effect, repeating relationships between economic phenomena and processes. In other words, economic laws are a manifestation of stable relationships between people that develop in the process of production, distribution, exchange and consumption, which at the same time manifest themselves as interests. Basic economic laws: Law of supply and demand; Law of general macroeconomic equilibrium; Law of private economic equilibrium; The law of the productive force of labor; Law of Competition; Law of Value; Laws of monetary circulation; Laws of economic growth; Law of increasing opportunity costs; Law of Diminishing Returns; Law of production efficiency; Law of proportionality; Law of accumulation. When adopting legislative and regulatory documents, the state must foresee the development of the political, economic and social components of any social system. The functions of economic laws are also manifested in customs affairs. Economic laws perform certain functions that are decisively related to social development. Moreover, the functions of each of the laws are specific, just as the stable, significant and strong connections between economic phenomena that they express are specific. At the same time, the entire set of economic laws introduces the economic life of society, developing within the framework of each given economic system, into a certain, objectively determined direction, which is what it consists of. main function. Economic law - in economic theory - objective, internal, significant, stable, constantly recurring cause-and-effect relationships in the system of industrial relations, in particular those arising in the process of foreign economic activity.

Concept, object and subject of customs economics

The economics of customs is a set of economic relations between individuals and legal entities and the state represented by customs authorities.

The object of studying the economics of customs affairs is the customs service, which forms a system with a complex socio-economic, organizational and technical structure and carries out the implementation of customs affairs.

The subject of study of this discipline is the essence and forms of manifestation in customs of objective economic laws, conditions and factors that ensure, in the process of customs activities, the achievement of intended results at optimal costs.

The subject of customs economics consists of economic relations between subjects of customs related to the movement of goods across the customs border in order to ensure the national security of the state.

State regulation of foreign trade activities

State regulation of foreign trade activities is a complex of legal, administrative, economic, and org. and other measures of influence of the state, represented by its bodies, on the ecological relations of participants in foreign economic activity in accordance with national and state interests, goals and objectives.

Goals, principles and methods of regulation of foreign trade activities

Goals of state regulation of foreign trade:

Formation of a favorable natural climate for the external activities of economic entities

Stimulating the implementation of foreign economic transactions by economic entities in priority areas

Coordination of the country's participation in international division and coordination of production

Regulation of economic relations at the intercountry and regional levels

The instruments for regulating foreign trade are customs tariffs, non-tariff restrictions, tax incentives and subsidies. There, the matter is an important component of the mechanisms of state regulation of foreign trade.

Methods: adm-right and ec

Licensing

Export and import contingency

Anti-dumping procedure

5. Customs policy: concept, content, implementation

TP is a system of measures carried out by national interests to influence the behavior of participants in foreign trade in order to ensure the most effective use of tools there to control and regulate the exchange of goods on the territory of the country, as well as participation in the implementation of trade and political tasks to protect the internal market, stimulate the development of the national market, e and other tasks

The implementation of state regulations there includes the application of tariff and non-tariff measures to regulate foreign trade. Ex measures include tariff measures, fiscal system of minimum prices, protective measures, price control. To non-tariff: adm - prohibitions and restrictions on export, import, licensing, quotas, embargo; technical barriers to trade and systems for their confirmation

The role of customs authorities in the development of the national economy

TOs solve a variety of problems, the solution of which leads to the successful development of the national economy, as well as to the establishment of a civilized market and ensuring the country's environmental security. Thus the task is:

Carrying out registration and control there, as well as creating conditions conducive to accelerating trade turnover across the border there

Work on collecting, calculating and collecting payments there

Ensuring compliance with the procedure for the movement of goods, as well as compliance with prohibitions and restrictions on the movement of goods across the border there

They ensure, within their competence, the protection of intellectual property rights, fight smuggling and other crimes, as well as administrative offenses in the field of etc.

Execute currency control

Information and consultation in the region TD

7. Concentration and cooperation in customs affairs

Concentration in the area there is the process of concentrating activities there in relatively large customs offices. Concentration creates conditions for more efficient use of equipment, software products, databases to increase labor productivity and centralize management. The concentration process can be carried out in the form of increasing the power of specialized customs. When analyzing and planning concentration processes, you can use groupings of customs offices and posts according to various indicators. In searching for the optimal level of concentration, etc., one must proceed from internal and external factors. External factors include the power of commodity flows, the cost of construction or equipment and the availability of the required amount of labor resources for this construction. Taking into account internal factors presupposes the maximum use of all resources available to customs production.

8. Specialization in customs: concept, forms

Specialization is the concentration of the main activity on performing a narrow range of work; it is a consequence of the division of labor and a form of organization, etc. It comes in 3 forms:

1. subject specification - means that they provide end-use services, i.e. process technologist there. The registration is completed and the package of documents gives the participant the right to further movement of his goods from the seller to the buyer.

2.detailed special - this is the concentration of defined intermediate operations and documents, as well as the implementation of individual internal technological processes for the implementation of their functions.

3. Special technologist - this is the transformation of individual works related to registration and control into independent production.

9. Factors and principles of placement of customs authorities

The placement depends on several factors:

The existing territorial organization of production

The role of individual territories with t.z. prospects for the Russian Federation and other states

State of transport communications

Societies need there services

Available Finnish resources and costs required to create and develop infrastructure there

Availability and qualifications of labor resources

2.natural:

Geographical position of the territory

The value of land and the possibility of constructing infrastructure facilities there

Dr. the locations are then determined taking into account the proposals of the Federal Customs Service, based on the volume of passengers and trade flows, the intensity of the development of foreign relations of individual regions and participants in foreign trade.

They are located at border crossings with transport highways, in sea, river ports and airports open to international traffic, in large cities where there is a high concentration of foreign trade participants and consumers of imported goods, as well as at the largest industrial exporting enterprises (ChMK, MMC )

The distribution along the border of the Russian Federation with other states is uneven and depends on the intensity of the flow of goods and passengers, as well as the degree of development of infrastructure there.

10. Border and internal customs authorities

Depending on the location, they are divided into border and internal.

In the region where the post operates, there are no land, sea, river or lake sections of the state border. The concept of internal authority also applies to those in the region of operation in which all functioning checkpoints are aviation. Border and internal customs offices have different tasks and scope of activities.

Border guards do not always have the necessary time to carry out the entire range of control operations there. Resolving all issues directly at the border can reduce the capacity of the post there, as well as increase the time it takes to complete procedures there.

86. Prospects and features of free trade agreements in various integration groups.

87. History of the creation of the integration grouping and prospects for its cooperation with the Customs Union using the example of ASEAN.

88. Prospects for cooperation between the CU and APEC and analysis of integration opportunities.

89. Analysis of the PRC’s experience in creating free trade zones (FTZ) and prospects for cooperation with the Customs Union.

90. Features of the creation of customs unions by developing countries and prospects for the development of the Customs Union.

91. Opportunities and prospects for the development of BRICS in modern economic conditions.

92. Features of international trade transactions in certain forms of payment (collection and letter of credit).

93. Types and practice of applying certain methods of regulation within the WTO.

94. Specifics and features of the application of anti-dumping legislation (using the example of a product group, country).

95. The influence of excise policy on national commodity markets (using the example of a product).

96. Analysis of the application of certain regulatory measures to ensure food security within the CU.

97. Features of customs valuation of equipment and machinery (using the example of a specific company).

98. Analysis of changes in market conditions (using the example of goods) in connection with the formation of the Customs Union.

99. Analysis of the prospects of the CU in the global CIS market in modern conditions.

100. Analysis of problems and limitations that arose during the Russian Federation’s accession to the WTO.

101. Determination of a single set of indicators of the effect of customs affairs. Possible solutions.

Organization of customs control.

102.Customs control of goods transported by various modes of transport. Principles, forms and objectives of conducting.

103. System of state regulation in XX-XXI centuries and its improvement.

104.Identification and suppression of administrative offenses in the field of customs affairs. Peculiarities of customs authorities conducting proceedings in cases of administrative offenses.

105. Application of a risk management system during customs control

106. The role and place of the Central Excise Customs in the organization of customs control of excisable goods.

107.Legal regulation of the procedure individual species state control by customs authorities.

108. Customs operations and organization of customs control on the arrival and departure of goods and vehicles to the customs territory of the Customs Union and from the customs territory of the Customs Union.

109. Organization of customs control over international mail (IPO).

110. Places and times of arrival of goods to the customs territory of the Customs Union.

111. Modern technologies customs control of goods and vehicles moved across the customs border of the countries of the Customs Union.

112. Unification of customs control in the countries of the Customs Union.

113. Harmonization of national systems of non-tariff regulation of member states of the Customs Union countries and ways to solve them.

114. Technical regulation as a tool for regulating foreign economic activity.

115. Customs authorities of the Russian Federation on the protection of intellectual property.

116. Improving the system of state regulation of foreign economic activity of the Russian Federation at the turn of the XX-XXI centuries.

117. Customs control of goods moved across the customs border of the countries of the Customs Union by individuals in a simplified, preferential procedure and ways to improve it.

118. Customs control of marine products transported across the Customs border of the countries of the Customs Union (based on the experience of customs _______________/name/) and ways to improve it.

119. Customs operations and control of goods transported in containers by sea (river) modes of transport (according to the experience of customs ___________/name/ or RTU ________/name/) and their specifics.

120. Organization of customs control of goods transported by individuals in railway traffic, and its features.

121.Organization of customs control over goods transported aerial views transport by individuals in a simplified manner and its features.

122. Organization of customs control at an airport open for international traffic of goods transported by individuals and its features.

123. Organization of customs control of goods transported through the customs territory of the Customs Union by road transport and its features.

124. History of the creation of the Customs Union.

125. Customs operations and customs control of goods transported by road transport (with CIS countries) and its features.

126. Customs operations and customs control of historical and cultural values ​​moved across the customs border of the countries of the Customs Union and their features.

127. Customs control of goods containing intellectual property, and ways to improve it.

128. Customs authorities in the export control system.

129. Features of customs control of goods and vehicles in Special Economic Zones

130. Features of customs control of goods and vehicles transported between the territories of the Kaliningrad region and the rest of the Russian Federation through the territory of foreign states.

131. Features of customs control of goods and vehicles produced in the territory of the Free (customs) zone.

132. Activities of customs authorities in organizing customs control and customs operations of goods transported across the customs border by rail and their features.

133. Activities of customs offices and customs posts in organizing customs control and carrying out operations on goods transported across the customs border by water transport and their features.

134. Activities of customs offices and customs posts in organizing customs control and performing operations on goods transported across the customs border by air and their features.

135. Organization of customs control of goods transported by individuals crossing the customs border of the countries of the Customs Union by water transport and its features.

136. Organization of customs control of goods transported by individuals crossing the customs border of the countries of the Customs Union by rail and its features.

137. Features of organizing customs control of goods transported by individuals crossing the customs border of the countries of the Customs Union by road.

138. The role of customs procedures as a tool for customs regulation of foreign economic activity.

139. Customs procedures for processing goods.

140. Organization of customs control in the Russian Federation and directions for its improvement.

141. Customs control when placing goods under a certain customs procedure and their features.

142. Organization of work to identify and suppress offenses in the field of customs affairs committed by legal entities.

143. Forms and methods of organizing the fight against offenses in the field of customs in modern conditions.

144. Methodology for identifying and legal assessment of offenses expressed in non-declaration and false declaration of goods and vehicles.

145. Methodology for identifying and legal assessment of offenses expressed in concealing goods from customs control.

146. Methodology for identifying and legal assessment of offenses expressed in the movement of goods and vehicles across the customs border with the fraudulent use of documents or means of identification.

147. Methodology for identifying and legal assessment of offenses expressed in non-delivery of goods and vehicles to the customs authority of destination.

148. Legal characteristics and practice of applying customs procedure(s) /specific procedures of the student’s choice/.

149. Forms and methods of organizing the investigation of crimes in the field of foreign economic activity provided for by the articles of the Criminal Code of the Russian Federation.

150. Analysis and improvement of the organization of export control at enterprises participating in foreign economic activity.

151. Features of state regulation and technology for controlling transboundary transport of hazardous waste in the countries of the Customs Union.

152. Organizational, methodological and legal aspects of customs control of hazardous waste transported across the customs border of the countries of the Customs Union.

154. Analysis of the system of state control over the movement of ozone-depleting substances and goods containing them across the state border of the countries of the Customs Union.

155. Features of organizing customs control of the movement of fissile and radioactive materials across the customs border of the countries of the Customs Union.

156. The state of the fight against the illegal movement of weapons across the customs border of the countries of the Customs Union in modern conditions.

157. Organizational forms combating illicit trafficking across the customs border of the countries of the Customs Union of narcotic drugs and psychotropic substances and their features.

158. Organization of the activities of customs authorities to control the movement across the customs border of the countries of the Customs Union of chemical substances (precursors) used for the illegal production of drugs.

159. Legal measures to control illicit trafficking across the customs border of the countries of the Customs Union of narcotic drugs, psychotropic substances and their precursors.

160. Main directions and features of the fight against illegal movement of weapons and ammunition across the customs border of the countries of the Customs Union.

161. The role and place of the customs control service for fissile and radioactive materials (TC DRM) in organizing the movement of radioactive materials.

162. Carrying out customs operations and customs control using the institution of customs representatives and an authorized economic operator and ways to improve them.

163. Carrying out customs operations and customs control using the institution of a customs representative and directions for their improvement.

164. Practice of control by the WTO over the implementation of country non-tariff regulation

165. History of the emergence and prospects for the development of the institutions of a customs representative and authorized economic operator in the countries of the Customs Union.

166. Analysis of methods of non-tariff regulation of foreign trade activities and modern policy of Russia.

167. Organization of customs control of goods and vehicles using tariff regulatory measures.

168. Implementation of the principle of selective customs control of goods and vehicles based on the Risk Management System.

169. Targeted methodology for identifying risk when performing customs operations on goods and vehicles at the stage of declaring goods.

170. Targeted methodology for identifying risk when performing customs operations with goods and vehicles, when placing goods under the customs transit procedure.

171. Methodology for analyzing the risk profile and identifying measures to minimize it.

172. Improving customs control of goods transported by pipeline transport and power lines.

173. Directions for increasing the efficiency of actual control of the quantity and quality of energy resources transported across the customs border of the countries of the Customs Union.

174. Organization and procedure for customs control and features of customs clearance of natural gas using the example of ___________/name/customs.

175. Organization and procedure for customs control and features of customs operations of petroleum products using the example of ___________/name/customs.

176. Organization and procedure for customs control and features of customs operations of electricity using the example of __________/name/customs.

177. Practice and ways to improve the efficiency of customs control and the actual movement of crude oil.

178. Practices and ways to improve the efficiency of customs control and the actual movement of natural gas.

179. Practice and ways to improve the efficiency of customs control and the actual movement of petroleum products.

180. Practice and ways to improve the efficiency of customs control and the actual movement of electricity.

181. The role and place of the Central Energy Customs in the organization of customs control of energy resources.

182. Carrying out customs operations and customs control of goods and vehicles transported by individuals.

183. . Carrying out customs operations and customs control of goods transported in international mail.

184. Features of customs operations and control of goods transported by certain categories of foreign persons.

185. System of non-tariff regulation, prohibitions and restrictions on foreign economic activity of the Customs Union.

186. The structure of the executive power of the Russian Federation in the system of non-tariff regulation of the Russian Federation.

187. A unified system of bodies carrying out customs regulation in the Customs Union.

188. The role and place of the customs authorities of the Russian Federation in the implementation of customs control.

189. Features of customs control and operations, taking into account the use of the capabilities of persons operating in the field of customs (customs representatives, customs carriers, owners of temporary storage warehouses, customs warehouses and authorized economic operators)

190. Carrying out customs operations and customs control of passenger cars imported into the customs territory of the countries of the Customs Union and their features.

191. Licensing and quotas as elements of regulation of foreign economic activity in the Customs Union.

192. Permitting procedure applied when moving goods across the customs border of the countries of the Customs Union.

193. The system of non-tariff regulation of foreign trade activities and modern policy of Russia.

194. The main directions of the customs administration reform being carried out in the Russian Federation in the field of customs operations and customs control in trade turnover.

195. Customs control taking into account the temporary storage procedure.

196. System of “end-to-end” documentary control over goods imported into the customs territory of the Customs Union by road.

197. Carrying out customs operations and control of goods depending on the customs procedure and their features.

198. Customs control. Basic forms, principles and objectives of its implementation.

199. Basic principles of movement of goods and vehicles across the customs border of the countries of the Customs Union.

200. Directions for increasing the efficiency of customs operations and customs control when transporting goods between the customs authorities of the countries of the Customs Union.

201. Improving customs control at the present stage.

202. Temporary storage. Purpose and procedure for use for customs purposes.

203. Legal aspects of the application of the TIR Convention in the customs territory of the countries of the Customs Union.

204. Features of the structure and system of export control within the framework of state regulation of foreign trade activities.

205. Carrying out customs operations and customs control of goods containing intellectual property and their features transported across the customs border of the countries of the Customs Union.

206. Carrying out customs operations and control of excisable goods subject to labeling, imported into the customs territory of the countries of the Customs Union and their features.

207. Carrying out customs operations and customs control when applying a special procedure for declaring goods and vehicles. Directions for their improvement

208. Relations between the Federal Customs Service of Russia and the customs authorities of foreign states.

209. Carrying out customs operations and customs control of goods containing objects of intellectual property transported across the state border of the Customs Union. Ways to improve them.

210. Activities of customs authorities to control species of wild fauna and flora transported across the state border of the Customs Union that are under threat of destruction.

211. Directions for improving the efficiency of customs control during inspection operations.

212. Carrying out customs operations and customs control of military products moved across the customs border of the countries of the Customs Union and their features.

213. carrying out customs operations and customs control of precious metals transported across the customs border of the countries of the Customs Union, precious stones and products made from them and their features.

214. Development of a system of measures for state regulation of the import, export and transit of registered and unregistered medicines and preparations.

215. Carrying out customs operations and customs control of excisable goods subject to marking when imported into the customs territory of the countries of the Customs Union and their features.

Customs payments and exchange control.

216.The process of customs value control and ways to improve it.

217.Customs control of the application of customs duties in the customs procedure of re-import.

218.Analysis of the influence of the terms of a foreign trade transaction on determining the customs value of goods imported into the customs territory of the Customs Union.

219.Analysis of the practice of applying customs duties when importing certain goods (using the example of individual product groups or product items of choice).

220.Organization of detection of violations of currency legislation by customs authorities.

221.Analysis of the influence of customs regulation on the structure of foreign trade of the Russian Federation.

222.Analysis of the impact of the Common Customs Tariff on the dynamics of import volumes from the countries of the Customs Union.

223. Analysis of the benefits provided for the payment of customs duties in the Russian Federation (or using the example of customs).

224.Analysis of the impact of benefits for the payment of customs duties and taxes on the development of the economy of the Russian Federation.

225. Application of customs duties in the Russian Federation as a factor in the development of manufacturing sectors of the economy.

226.Use of the system of preferences in the Customs Union.

227.Features of the application of tariff benefits and preferences in the context of the functioning of the Customs Union.

228.The procedure for granting tariff benefits in the context of the functioning of the Customs Union.

229.Organization of information support for customs value control.

230.Customs and tariff regulation as a factor in the development of international economic relations.

231. Analysis of the practice of application by customs authorities of the procedure for adjusting customs value.

232.Customs and tariff regulation of foreign economic activity as a tool for ensuring economic security.

233. Comparative analysis of customs tariff regulation systems of the Customs Union (using the example of the European economic union, USA, China, India).

234. The influence of customs and tariff regulation measures on foreign trade activities on the investment development of the Russian Federation.

235.Improving the organization of customs value control in the Customs Union.

236.Development of the system of customs valuation of goods and analysis of the practice of its application using the example of _______________ (name of a foreign country of the student’s choice).

237.Methods of determining and the role of customs control of the country of origin of goods for declaration purposes.

238. Currency control carried out by the customs authorities of the Russian Federation, as an integral part of the economic security of the country.

239. Implementation of currency regulation and currency control within the framework of the customs union of Russia, Belarus and Kazakhstan.

240. Comparative analysis of world and Russian experience of currency control over foreign trade transactions.

241.Features of the implementation of currency control by the customs authorities of the Russian Federation in the conditions of the Customs Union.

242.Customs regulation in special economic zones as a factor in investment development of the countries of the Customs Union.

243.Improving the procedure for applying security for the payment of customs duties in the context of the functioning of the Customs Union.

244.Development of accounting for customs payments in the customs authorities of the member countries of the Customs Union.

245.Administration of the receipt of customs duties in the income of the federal budget of Russia and benefits for their payment.

246.Improving the procedure for paying customs duties and monitoring their receipts into the Russian budget.

247.Analysis of the use of forms of security for payment of customs duties in customs procedures.

248.Improving control over the application of excise taxes when importing goods into the customs territory of the Customs Union.

249.Analysis of the relationship between world prices for oil and petroleum products and the receipt of export customs duties into the federal budgets of the member states of the Customs Union.

250.Analysis of the impact of export duties on the development of exports and revenues of the federal budgets of member states of the Customs Union.

251.Organization of customs control over the payment of export customs duties when moving energy resources across the customs border of the Russian Federation.

252.Improving customs tariff regulation measures for the import of passenger cars into the countries of the Customs Union.

253.Features of customs tariff regulation in the conditions of the Customs Union of Belarus, Kazakhstan and Russia.

254.The procedure for applying customs duties in the Customs Union.

255.Control of the export of goods in the “Export” procedure using export customs duties. Economic consequences.

256.Customs control of the application of customs duties in the customs procedure of temporary import.

257.Customs control of the application of customs duties in customs processing procedures.

258.Development of international trade in goods containing intellectual property: customs aspect.

259.Institutes for the protection of intellectual property. Protection of intellectual property by Russian customs authorities in the conditions of the Customs Union. Improving the practice of applying legislation.

260.Analysis of the impact of price dynamics on world markets on the customs value of goods in the context of the financial and economic crisis.

261.Improving tariff regulation in order to ensure food security of the member countries of the Customs Union.

262.World market prices in the customs value control system.

263.The role of customs authorities in ensuring the economic security of member countries of the Customs Union.

264. Analysis of the development of the customs and tariff regulation system of ___________ (country of the student’s choice, for example, Mongolia, Kyrgyzstan, China, Ukraine, etc.) after joining the World Trade Organization.

265.Analysis of the impact of customs regulation measures on the import of goods into the Russian Federation (type of goods at the student’s choice).

266..Analysis of the application of basic terms of delivery according to Incoterms 2010 in foreign trade in goods. (offer) .

267.Global and Russian market (of a specific product group): features of the development of the market situation and the modern mechanism of foreign trade and customs regulation.

268.Features of attracting foreign investment into the Russian economy: the customs aspect.

269.Prospects for the development of the institution of an authorized economic operator in foreign economic activity (customs aspect).

270.Prospects for the development of customs regulation within the framework of the Customs Union of Russia, Belarus and Kazakhstan.

271. Regulation of foreign economic activity of Russia at the present stage (customs aspect).

Contracts and foreign trade documentation

272. International trade transaction. General rules international commercial practice of concluding international transactions.

273. Standardization and unification of foreign trade documents. Use of international unified documents by Russian exporters.

274. Responsibility of counterparties for non-execution or improper execution of an international transaction in accordance with current international and Russian legislation.

275. Resolution of disputes between counterparties in international transactions. Arbitration.

276. Procedure for settlements for international transactions. Types of payment and banking documents.

277. International sales contract. Obligations of the parties under an international sales contract. Use of standard contracts.

278. Commercial documents, types and characteristics. Unification and standardization of commercial documents.

279.Documents used for international transportation of goods by sea.

280. Main types of transport documents. Standardization and unification of transport documents.

281.Documents used for international road transport.

282. Documents used for international transportation of goods and passengers by air.

283. Forwarding documents used in the Russian Federation and the procedure for filling them out. FIATA forwarding documents.

284. Transport documents used for combined, multimodal transport.

285.Analysis of foreign trade documents within the framework of customs declaration and customs control. Unification methods.

286. Features of concluding and executing an international commercial transaction (type of transaction at the student’s choice).

287. Features of the use of leasing agreements when importing goods into the territory of the Customs Union.

288.Improving methods of control, analysis and registration of documents for customs purposes.

289. Features of shipping documentation for international transport: railway, sea, air and road transport and the structure of transport tariffs.

290. Features of customs regulation of the import of goods imported into the territory of the Customs Union under intermediary agreements (type of agreement of choice): distribution, agency, commission, consignment.

Customs management

291.Development of the customs authority based on the use of information and functional modeling (using the example of customs, customs post).

292.Prospects for improving information technology, taking into account the needs of analytical activities of customs.

293.The influence of the dynamics of parameters of foreign economic activity on the evolution of the customs system.

294.Development (modernization) of the customs authority based on program-targeted planning and management.

295. System of performance indicators for the functioning of customs authorities and its development.

296.Use of structural and functional analysis to improve the quality of the customs authority (using the example of customs, customs post).

297.Methods for assessing the economic efficiency of the activities of customs authorities and their improvement.

298.Use of functional cost analysis to assess the efficiency of customs activities.

299.Improving the management of customs authorities based on systems analysis methods.

300.Methods for assessing performance indicators of customs authorities and their improvement.

301.Increasing the efficiency of customs authorities through the use of information technology.

302.Modeling the activities of customs authorities based on operations research methods.

303.Improving the analytical activities of customs authorities

304.Improving the management activities of the head of the customs post (customs).

305.Improving methodological support for determining the staffing level of a customs authority (using the example of a customs house or a customs post)

306.Improving the management of a customs authority based on a process approach (using the example of a customs post or customs house)

307.Development of a system for monitoring the quality of customs services (using the example of a customs office or a customs post) provided to a participant in foreign economic activity.

308.Analysis of the practice of applying administrative regulations for state customs services.

309.Analysis of the use of personnel technologies in management (using the example of customs, customs post).

310.Improving the management of service and professional advancement of personnel in the customs service.

311. Formation of organizational culture in customs authorities.

312.Improving the management of customs personnel based on a competency-based approach.

313.Increasing the efficiency of the customs authorities of the Russian Federation based on the application of the WTO framework standards.

314.Integrated management of the supply chain of goods based on a process approach.

315.Development of a customs-business partnership model based on the WTO framework standards.

316.Improving the system of performance indicators of customs authorities in medium-term planning.

317.The main directions of the fight against corruption in customs authorities based on an analysis of international experience.

318.Improving the management activities of the head of the customs authority based on a process-oriented approach.

319.Improving methods and models of motivation for customs officers.

320.Improving the regulatory and methodological support for the personnel management system in customs authorities.

321.Improving the management of a structural unit of the customs authority (using the example of customs, customs post).

323.Improving the management of the logistics system of customs authorities (using the example of customs, customs post).

324.Development of proposals to improve information interaction between Russian customs authorities (at the level of customs or customs post) with federal authorities executive power.

325.Development of proposals for improving information and analytical support for the management activities of customs authorities (using the example of customs or a customs post).

326.Analysis of the state of development and features of the implementation of modern automated information customs technologies for supporting decision-making.

327.Development of proposals to improve forecasting methods in customs authorities.

328.Organizational and staffing work in customs authorities: practice, ways of improvement.

329.Development of a target program for improving personnel work (using the example of customs or a customs post).

330.Improving the work of formation personnel reserve at the customs authorities.

331.Methods of personnel management in the context of reforming the customs service.

332.Improving educational and preventive work in customs authorities.

333.Improving the management of professional development of personnel in customs authorities.

334.Improving the quality of customs personnel based on knowledge management.

335.Optimization of the staffing level of customs (customs post).

336. System for organizing personnel rotation and analysis of its functioning at the customs level.

337.Development of a target program for improving management (using the example of customs).

338.Improving the management of the activities of the customs department (customs post).

339.Analysis of the organization and improvement of the management system of customs authorities (using the example of customs or a customs post).

340. Traditional model of management of customs authorities of Russia and directions of its evolution

341. Organizational foundations and organizational structure of customs authorities

342. Strategic management customs authorities of Russia

343. Organizational structure of the customs union Belarus – Kazakhstan – Russia

Customs logistics

344.Customs and logistics terminals (TLT). Role in the implementation of the concept of customs clearance and customs control of goods in places close to state border RF.

345. Optimization logistics solutions for transportation management in supply chains.

346.Use of logistics approaches in the activities of base customs.

347.Improving the functioning of the warehouse network based on logistics approaches.

348.Development of an optimal warehousing system (using the example of a customs warehouse).

349.Development of an optimal storage system (using the example of a temporary storage warehouse).

350.Improving the formation of public procurement for the needs of customs authorities based on logistics approaches.

351.Optimization of the placement of customs authorities based on logistics approaches.

352.Modern logistics strategies as a tool for the effective functioning of an enterprise participating in foreign economic activity.

353. Information support for managing the integrated logistics supply chain of an enterprise participating in foreign economic activity.

354.Modern methods of minimizing logistics risks in managing the activities of an enterprise participating in foreign economic activity.

355. The role of customs management in increasing the efficiency of management of the integrated logistics supply chain of an enterprise participating in foreign trade activities

356.Optimization organizational structure management of the integrated supply chain of an enterprise participating in foreign economic activity.

357.Modern methods strategic planning and designing the supply chain of an enterprise participating in foreign economic activity.

358. Determination of the economic efficiency of decisions in the field of supply chain management of an enterprise - a participant in foreign economic activity.

359.Features of organizing the transportation of foreign trade goods by various modes of transport (mode of transport at the student’s choice).

360. Topic proposed by the student, agreed upon with the supervisor and head of the department.

Appendix B

Application form

Head of the Department of Management Economics, Doctor of Economics, Professor E.V. Karanina

from a student of ____________ department

(full-time, part-time)

Course group ___ specialty

080115 “Customs business”

___________________________________

(Last name, I.O.)

STATEMENT

Please approve the graduation theme qualifying work: __________________________

________________

________________

________________

________________

________________

Topic of final qualifying work

agreed with the supervisor ______________________________________________

(academic degree, title, Last name, First name, Patronymic)

"___" ____________20__ __________________________

(date) (student signature)

_________________________

(signature scientific supervisor)

Appendix B

Related information.

The economic tasks facing the customs service of the Russian Federation are directly related to the functions they perform, which are clearly listed in the Customs Code of the Russian Federation, in the Regulations on the Federal Customs Service of Russia, as well as other regulations.

These tasks are:

· participation in the development of state policy in the field of customs of the Russian Federation and its implementation;

· ensuring, within its competence, the economic security of the Russian Federation;

· protection of the economic interests of the Russian Federation;

· collection of customs duties and other customs payments;

· participation in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation and the implementation of these measures;

· combating smuggling and scientific and technical progress;

· maintaining customs statistics and statistics of foreign trade of the Russian Federation;

· maintaining the Commodity Nomenclature of Foreign Economic Activity;

· assistance in the development of foreign economic relations;

· implementation of currency control within its competence.

The President of the Russian Federation participates in the development of state policy in the field of customs affairs of the Russian Federation, who determines the main directions of domestic and foreign policy state (Article 80 of the Constitution of the Russian Federation); The Government of Russia, which carries out general management of customs affairs (Article 3 of the Labor Code of the Russian Federation), the Ministry of Finance of the Russian Federation, the Ministry of Economic Development.

However, the most active, direct role in the development of state policy in the field of customs belongs to the customs authorities themselves, primarily to the Federal Customs Service of Russia, which heads the system of these authorities. According to Article 1 of the Labor Code of the Russian Federation, the Federal Customs Service of Russia ensures the direct implementation for customs purposes of tasks in the field of customs affairs together with regional customs departments, customs houses, and other customs institutions.

All government bodies, including customs authorities, take part in strengthening the economic security of the Russian Federation. Their tasks include, for example, the fight against smuggling, scientific and technical progress, illegal currency transactions, etc.

The economic interests of the state and their protection have various aspects: there are, for example, internal economic interests and external economic ones. At the same time, internal economic tasks may be associated with the development of the industrial complex, transport, communications, construction, etc. It is clear that customs business is designed to protect and protect the named and the more specific interests arising from them of the state as a whole, as well as regions, enterprises and organizations. The collection of customs duties, taxes and other customs payments is the responsibility of the relevant divisions of the customs authorities, and at the level of the Federal Customs Service of Russia - the Main Directorate of Federal Customs Revenue and Tariff Regulation. Customs payments, according to Article 318 of the Labor Code of the Russian Federation, include: import and export customs duties, value added tax, excise tax levied when importing goods into the customs territory of the Russian Federation, customs duties.

When developing economic policy measures in relation to goods moved across the customs border, customs authorities are involved in establishing restrictions on the import and export of goods and vehicles into Russia. Such restrictions may include quotas, licensing, and other measures to regulate interaction Russian economy with the world economy. At the same time, customs authorities not only participate in the development of economic policy measures, but also practically implement the specific measures that constitute these restrictions.

The issue of combating smuggling is of particular relevance in the field and system of customs affairs (clause 6, article 403). Customs authorities, according to Article 408 of the Labor Code of the Russian Federation, have the right to carry out, in accordance with the legislation of the Russian Federation, urgent investigative actions and inquiries, which are assigned by the criminal procedural legislation of the Russian Federation to the jurisdiction of customs authorities. In the structure of the Federal Customs Service of Russia there is a Main Directorate for Combating Smuggling, in the RTU - operational customs, and in customs - departments.

Customs statistics in accordance with the Labor Code of the Russian Federation are divided into customs statistics of foreign trade and special customs statistics, i.e. statistics characterizing the results of the customs department’s activities in the main areas of operational work. Even before the adoption of the Customs Code of the Russian Federation (1993), the maintenance of customs statistics was assigned to the State Customs Committee of the RSFSR by the Regulations on it, approved by Decree of the Government of the Russian Federation of December 26, 1991 No. 65. This area of ​​\u200b\u200boperational activities of customs affairs was further consolidated in a number of provisions of the State programs for the transition of the Russian Federation to a system of accounting and statistics accepted in international practice in accordance with the requirements of the development of a market economy. The state program contains a fundamentally important provision, according to which it is determined that the methodological provisions of customs statistics of foreign trade of the Russian Federation are developed on the basis of methodological materials used in the EU countries and its Statistical Bureau (Eurostat), which should ensure the comparability and comparability of data on foreign trade of the Russian Federation Federation and its main foreign trade partners. The compliance of the “Methodology of customs statistics of foreign trade of the Russian Federation” with the conceptual and methodological materials on international trade statistics adopted in international practice was confirmed in the official report of the mission of experts from the statistical departments of the UN and the IMF, which took place on April 13-26, 2002, which checked the formulation, maintenance and presentation in the form of official publications of statistics on the country's foreign trade by customs authorities. According to the State Program, the Federal Customs Service of the Russian Federation was appointed as the lead executor: development of customs statistics methodology; normative materials and forms of statistical observations; a set of works on customs statistics of foreign trade; proposals for coordinating the actions of customs and statistical authorities in collecting, processing and publishing data on foreign trade. By the beginning of 2003, the implementation of these activities was completed. The final legislative assignment to the customs business of the functions of formation, maintenance and presentation in the form of official publications of customs statistics by the Federal Customs Service of Russia was received in Chapter 5 of the Labor Code of the Russian Federation. Customs authorities maintain customs statistics of foreign trade of the Russian Federation using the Commodity Nomenclature of Foreign Economic Activity in accordance with Article 39 of the Labor Code of the Russian Federation. The commodity nomenclature of foreign economic activity is approved by the Government of the Russian Federation based on the systems of classification of goods accepted in international practice. Maintaining the Commodity Nomenclature of Foreign Economic Activity of both the Russian Federation and the CIS is entrusted to the customs authorities of the Russian Federation. They ensure monitoring of changes and additions to the international basis of the TN FEA (Harmonized System for Description and Coding of Goods), international clarifications and other decisions on the interpretation of this basis, bring the TN FEA into conformity with its international basis (a special commission is in charge), and ensure the publication of the TN FEA. The Federal Customs Service of Russia periodically provides explanations on the interpretation of the Commodity Nomenclature of Foreign Economic Activity (clarifications, rules, etc.) and ensures their publication.

Empowering the Federal Customs Service of Russia with the functions of control over currency transactions of residents and non-residents related to the movement of goods and vehicles across the customs border, in accordance with the currency legislation of the Russian Federation, is stipulated by Article 12, paragraph 7 of Art. 403 Labor Code within its competence, i.e. within certain limits and volume. The competence of the customs authorities of the Russian Federation in the field of currency control is defined in Federal Law No. 173 “On Currency Regulation and Currency Control” (Article 22) and a number of regulations issued by the Federal Customs Service of Russia.

The economic resources of the customs system include labor spent in it, natural resources, means of production, money, information resources, and time.

Customs work and services include:

v collection of customs duties, taxes, customs fees, monitoring the correctness of calculation and timely payment of these duties, taxes and fees, taking measures for their forced collection;

v customs clearance and customs control;

v maintaining the commodity nomenclature of foreign economic activity and making decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity;

v ensuring the protection of intellectual property rights;

v making, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, on the origin of goods;

v maintaining registers of persons carrying out activities in the field of customs affairs;

v maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for payment of customs duties;

v information and consultation free of charge on customs issues for participants in foreign trade activities;

v currency control of operations related to the movement of goods and vehicles across the customs border;

v carrying out proceedings in cases of administrative offenses and considering such cases in accordance with the law.

Customs work and services in modern conditions are characterized by:

Utility – a complex subjective assessment of the natural properties of a good by a given person at a given point in time;

Economic value, determined by their usefulness and rarity;

The costs of physical, intellectual and monetary resources produced for the purpose of performing work and providing services.

The object of customs economics is subject, in a modified form, to the general economic principles and laws discussed in the course of economic theory.

The principle of limited resources. All types of economic resources located in the customs sphere are limited at any given moment in both quantitative and qualitative terms. They are always insufficient to satisfy the existing need for customs work and services.

Thus, the labor of customs officials and workers is limited by their number, qualifications, productivity, and working hours. Means of production (main and revolving funds) of the customs sphere have final technical and economic characteristics. Monetary resources of the customs business in terms of budget financing are limited. The actual volume of information resources of the customs sector is not always sufficient to effectively solve emerging problems.

The principle under consideration is comprehensive and fundamental, but it should not be absolutized. Both in the economy as a whole and in the customs sphere, some types of resources can be interchangeable, and some can be present in sufficient quantities.

The principle of division of labor, specialization and cooperation.

The effectiveness of customs activities is determined by the quantity, quality and efficiency of the resources used, as well as the level of social division of labor.

Customs activity is a tightly coordinated activity of a large number of entities to meet the personal, group and public needs of citizens in customs procedures. It is carried out on the basis of:

Division of labor and specialization - concentration of the main activities of a number of customs authorities on the performance of specific customs work and services (in the Russian Federation there are energy, excise, maritime, automobile, aviation, operational and other customs);

Subsequent cooperation, including with the participation of foreign partners;

Economic integration both within the customs business and at the level of the national economy and at the international level.

The principle of specification of property rights and changes in transaction costs. In accordance with modern ideas there is a possibility of fragmentation of property rights (a set of power rights that authorize people’s behavior in relation to certain economic goods) for the same object between several persons, that is, allocation in fully right ownership of a bundle of partial powers.

The principle of maximizing behavior of an economic agent. In accordance with this principle, an economic agent (business entity) always makes a rational decision, that is, a decision that provides the greatest possible positive difference between the utilities of results and costs under given conditions. An economic agent adheres to this principle both in the market sphere and in non-market areas, including in the customs industry, under two assumptions.

Firstly, when a subject carries out economic activity in the context of realizing different goals with limited resources that can be used in different ways.

Secondly, in a situation where decisions are made only at the level of independent, rational economic agents, whose activities are determined by the principle of methodological individualism, and not on the basis of generally accepted norms.

The following economic laws apply in customs affairs: :

The law of increasing needs. Needs are understood as the needs of people, which have taken the form of a specific need for certain goods; lack of anything necessary to maintain the life and development of economic entities. Persons crossing the customs border, participants in foreign economic activity on the one hand, and the state on the other, have, accordingly, a need and need for customs work and services. The movement of people, goods and vehicles across customs borders is growing from year to year as a result of the processes of internationalization of production, globalization of development, and rising living standards taking place in the world. Accordingly, the needs for customs work and services are not limited, not saturated, and are continuously growing in quantitative and qualitative terms.

Law of increasing opportunity costs. In a market economy, in conditions of limited production capabilities, an increase in the production of one product can only be achieved at the cost of reducing the output of another product. The quantity of this other good that must be given up in order to obtain an additional unit of the first good determines the opportunity cost of the first good.

Costs in the form of opportunity costs caused by the refusal to produce one product in favor of producing another product are called alternative (additional) costs.

In customs, as in other areas of the economy, in accordance with the law of increasing opportunity costs, in order to obtain each additional unit of one good, one has to pay with the loss of an ever-increasing amount of other goods or an increase in missed opportunities. This dependence is also called the law of increasing cost of replacing one economic good with another as the volume of replacement increases.

Law of diminishing returns (diminishing returns of resources, factors of production) establishes the relationship between the costs of production factors and output under certain conditions. Such conditions are: the use of unchanged technology, an increase in the costs of one of the factors of production and the stability of the costs of other factors of production. In accordance with this law, the increment in the output of an economic good due to an increase in one variable factor, with the remaining (fixed) factors remaining unchanged, decreases, starting from a certain volume of output. This dependence is also evident in customs affairs.

Law of diminishing marginal utility of economic goods. The marginal utility of a good is understood as the additional utility extracted by an economic entity from the consumption of an additional unit of a good, or the increment in the total consumer effect of a certain good obtained through the consumption of each additional unit of it. In accordance with the law of diminishing marginal utility, each subsequent unit of a consumed good, starting from a certain level of saturation, has a lower marginal utility than the previous one, that is, it brings constantly decreasing additional satisfaction to the consumer. Under the conditions of this law, economic subjects, when choosing a set of several goods for consumption, behave in a certain way: within a limited budget, they choose a set of goods in which the ratio of the marginal utility of each good to its price or the cost of its acquisition is the same for all goods from of this set. This law must also be taken into account in customs affairs.

Law of Demand reflects the tendency of a reduction in the volume of purchases of a good with an increase in its prices and with other (non-price) factors remaining unchanged. Demand can be elastic if a small change in price causes a large change in the quantity purchased, and inelastic if a large change in price causes a small change in the quantity purchased.

Law of supply is that with an increase in the price of an economic good and the constancy of other (non-price) factors, the volume of production and, accordingly, the supply of this good on the market increases. Supply, like demand, can be elastic or inelastic.

Both the law of demand and the law of supply express stable trends in the price behavior of economic agents that manifest themselves in a market economy under certain conditions. Customs authorities must take into account the effect of these laws when providing services to participants in foreign economic activity and in their own financial and economic activities.

Law of money circulation reflects stable connections between the money supply circulating in the national economy, moving from buyers to sellers, and the commodity supply moving in the opposite direction.

There are also specific economic laws (regularities) in force in the customs sphere, the science of customs economics is called upon to identify and justify them.

TO subject The economics of customs affairs should include the patterns and factors of the effective functioning of the customs sphere as a socio-economic system, including the patterns of formation of customs rules and mechanisms that ensure compliance with these rules.

The limited economic resources at any given moment in the development of society, combined with the growth of public needs for customs services and work, the growth of requirements for the quality of customs administration, require an increase in the economic efficiency of the functioning of the customs system.

The efficiency of customs affairs is a problematic issue in both scientific and practical aspects. Scientists and specialists formulate criteria for the efficiency of customs authorities, substantiate their positions, and look for indicators to express the economic or social effect. A number of authors consider the development of a system of criteria for assessing the socio-economic effect of customs activities to be one of the main priority areas customs policy of Russia.

Customs activity is a specific type of government activity related to ensuring compliance with customs legislation and creating conditions for the expansion of foreign trade. Customs authorities perform regulatory, fiscal, law enforcement, information and analytical functions and monitor compliance with the economic interests and security of Russia. Thus, we can talk about the economic effect of performing each function and a possible comprehensive indicator of the effect of customs affairs.

Attempts have been made to evaluate the efficiency of customs authorities by the amount of customs payments transferred to the federal budget or per employee. The latter figure was sometimes compared with the state's expenses for maintaining one customs officer.

The absolute amounts of collected customs duties cannot be considered as the results of the work of individual customs offices and posts, due to the costs of certain types of resources. Analytical calculations show that there is no direct relationship between the resources spent (current, full or for the maintenance of customs personnel) and the amounts of customs payments transferred to the budget. The volumes of payments collected do not directly depend on the work of customs authorities, but are determined by various external factors.

Such an indicator as the volume of revenues received by the federal budget from customs payments is beyond the competence of the customs authorities, since they do not establish and regulate this part of the centralized financial resources of the state. Thus, the considered indicators cannot provide an accurate assessment of the work of an individual customs office or post. A unified vision of customs policy, development of recommendations for its improvement, issues of task planning and resource allocation, information and technical support are decided at the highest level of the customs system. Consequently, one of the criteria for the effective work of a customs authority (customs, post, RTU) is the degree of fulfillment of the planned task established for it for the formation of the federal budget in terms of revenues administered by customs authorities, which requires improving regional planning for the receipt of customs payments, establishing a reasonable task for each customs authority taking into account the indicators of economic development of entities located in the region where customs operates, and other external factors. This problem can be solved by various methods, including using correlation-regression calculations, and is the subject of activity of the Federal Customs Service of Russia and the Russian Technical University.

The trend towards lower import duties observed in world trade is accompanied by the introduction of other indirect taxes. The responsibility for the full and timely collection of payments and their transfer to the state budget has not become less. This remains an important function of the customs service and one of the priority areas of customs policy in all countries. The emphasis in performing this function varies in countries with high, middle and low income levels. In the countries of the first group, the main efforts are aimed at a high level of compliance with trade legislation, and the tasks of the countries in the second and third groups are on maximizing the use of potential income from trade in the interests of the budget.

In the course of developing projects for the development of a harmonized customs of the future in some developed countries, ideas are put forward about the possibility of transferring to the private sector some functions that, in their opinion, can be performed by commercial organizations more efficiently and at lower costs (laboratory analysis, processing payments and taxes in banks).

When assessing the effectiveness of the fiscal function, it is necessary to analyze such qualitative characteristics of the work of customs authorities as complete clearance of goods, the correctness of determining the customs value and classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, country of origin, time of registration of necessary documents.

Since the tasks for customs for the formation of the federal budget in terms of revenues administered by customs authorities are established regional departments, then one of the indicators characterizing the activity of the latter may, in our opinion, be the proportion of customs offices that have coped with the established task. This indicator to a certain extent reflects the quality of planning and operational management.

In connection with the growth of international trade, which significantly outpaces the growth of world production, and the emergence of new markets, international interest in simplifying customs requirements and procedures, as well as coordinating efforts in these areas, is especially evident. Customs of the 21st century will operate in a computerized environment.

Fundamental changes in the field of international trade, the integration of states into economic and customs unions, the development of trade using electronic equipment, the use of modern high-speed means of transport, an increase in the volume of trade transactions between transnational companies have led to a change in society's views on the estimated indicators of efficiency (utility) of customs activities services. More attention began to be paid to the costs associated with customs clearance and control. They significantly increase the costs of the customs service itself and participants in foreign trade activities. Since the state finances the customs service from its revenues, these costs fall mainly on taxpayers.

Modern requirement– simplicity of customs procedures to comply with customs legislation, minimize operating costs, both for customs and for participants in foreign economic activity. The time it takes to provide customs services is an indirect indicator of the operational costs of customs and, thus, is one of the indicators of the efficiency of customs authorities. Saving time, as a rule, means a relative saving of some material resources.

Among the most pressing problems of customs activities is the problem of increasing efficiency. The simplest definition of efficiency, which has prevailed for a long time, is the ratio of the results obtained to the resources expended. In addition, it should be taken into account that the main factor in the economic and social rise of organizations can only be an increase in the efficiency of management, investment and production. At the same time, effectiveness in these three areas depends on the following factors: quality of personnel, their professionalism, practical knowledge; scale of innovation implementation; creation of a new, effective economic and management mechanism; formation of organizational culture and ethics.

An important point in the organization’s activities is the development of a system of indicators for assessing management effectiveness, which consists of creating a system of interrelated goals, main success factors and key performance criteria. The procedure for developing a system of performance indicators is as follows: determining the required set of indicators; building cause-and-effect relationships between organizational units; selection of optimal evaluation criteria (measurements) for completing assigned tasks; determination of target values ​​of indicators; identifying the organization’s employees with resources to carry out strategic tasks and responsible for achieving set goals, analyzing performance indicators and making decisions.

However, in the process of developing a system of performance indicators, problems may arise in determining the most significant criteria and the number of indicators, as well as problems associated with the methodological aspects of using complex indicators and criteria to assess the effectiveness of an organization. In addition, the effectiveness of an organization largely depends on the presence of an effective management system.

The main factors of management effectiveness include efficiency, quality, productivity, profitability, efficiency, and innovation. The indicators for assessing the management efficiency of organizations and enterprises include the following: the coefficient of economic efficiency of management activities, the coefficient of compliance of administrative employees, the coefficient of innovation, the coefficient of centralization of management, the coefficient of organization of the managed process.

The customs authorities consider the development of a system of criteria for assessing the socio-economic effect to be one of the priority areas of the customs policy of the Russian Federation.

Benchmark indicators of the effectiveness of the activities of customs authorities are established by order of the Federal Customs Service of Russia and are intended to assess the effectiveness of the activities of regional customs departments and customs offices directly subordinate to the Federal Customs Service of Russia. The values ​​of control indicators are determined by order of the Federal Customs Service of Russia and are brought to the attention of regional customs departments and customs offices directly subordinate to the Federal Customs Service of Russia. Structural divisions of the Federal Customs Service of Russia are developing methods for calculating these indicators.

When establishing indicators for subordinate customs authorities, the following principles must be taken into account:

1. Achievability of indicators (real possibility of their implementation);

2. Possibility of measuring indicators (determining the degree of their implementation);

3. A uniform understanding in subordinate customs authorities of the procedure for calculating indicators (for each of the indicators, the methodology for its calculation is approved);

4. The rules in accordance with which this or that assessment is made are brought to the attention of subordinate customs authorities;

5. Objectivity of assessment;

6. Review and recording of receipts from subordinate customs authorities problematic issues related to the implementation of indicators.

Some scientists believe that a single comprehensive indicator of the effectiveness of customs control is needed. It should, in their opinion, express prevented socio-economic damage by preventing violations of customs rules by agents of foreign economic activity, and speeding up the passage of transport, cargo, and people through customs. So far, a quantitative expression of such a single criterion has not been found.

The Customs Service creates an information resource for the government and business community. Improving the structure of information support, search best sources information can optimize the areas of customs control and the resources used for this purpose. The completeness of information, its composition, time of receipt are important factors in decision-making in the field of customs policy.

The effectiveness of the work of customs authorities in the formation and use of information resources both for the needs of the customs service itself and in the interests of the state can be assessed by the speed of collection, processing and dissemination of information in comparison with the costs of implementation and the current content of effective means of collecting information. At the same time, some countries, for example the UK, believe that the information needs of the customs services themselves should be coordinated at the level of international conventions.

The reduction of customs tariffs as a trend in global trade does not reduce, but rather increases the importance of receiving information to customs authorities in the required volume to effectively combat smuggling and control the movement of finances across state borders, and systematize data on international trade.

The liberalization of world trade has exacerbated the problem for customs services of preventing and combating trade fraud, smuggling of drugs, weapons and other goods prohibited or restricted for import (export). In this regard, when reforming customs services, it is envisaged to strengthen and expand their law enforcement functions and increase the share of resources for their implementation. The performance of these functions by customs is an important component of assessing the effectiveness (public utility) of their activities. Effective fight against smuggling, protection of the environment and public health are the goals of domestic customs policy.

The priority of the functions of the customs service changes depending on the level of economic development of the state and its strategy in foreign economic activity. As we move along the path of economic transformation, the role of the customs service in performing the functions of regulating foreign economic activity and ensuring the security of the economic interests of Russia and its citizens increases. The customs service has a regulatory influence on foreign economic activity through customs policy and the mechanism for its implementation. One of the strategic directions for the development of the Russian customs service is to increase its role in the development of customs policy and improve the mechanism for its implementation.

The customs service should be a factor accelerating the development of foreign trade and the national economy. Therefore governments different countries evaluate the efficiency of the customs service not only from the point of view of reducing the costs of its activities, but also from the point of view of its contribution to the state’s economy. In this case, it is legitimate to talk about the indirect influence of customs on the pace of economic development, structural restructuring of the economy and the quality of life of the population. This impact can be characterized by the impact of the proposed customs tariff and a set of non-tariff measures on the least efficient industries and enterprises, on the purchasing power of the population, a drop in production volumes, an increase in the share of highly processed products, cheaper consumption of some important goods, an increase in domestic prices, the creation new types of production, increasing the price competitiveness of domestic products by reducing customs duties, reducing (increasing) subsidies to certain industries and regions and other indicators of social costs and economic benefits.

To analyze the economic security of Russia in foreign economics, and, in particular, in the export sector, the following indicators are used:

a) the state of the balance of payments;

b) the volume of gold and foreign exchange reserves of the country;

c) dynamics of the Russian ruble exchange rate against major world currencies;

d) the ratio of annual exports and external debt;

e) the ratio of the annual volume of exports and payments related to servicing external debt.

Economic science considers the effect of an activity as a certain result of it, per unit of resources expended. The performance assessment criteria must meet the following requirements:

1) correspond to the functions (tasks) of the organization;

2) determined on the basis of ongoing reporting;

3) show how the organization’s services satisfy the needs of its customers.

On a way economic integration countries go through several stages. The first stage was named "free trade zones". In it, the participating states remain separate customs territories and independently determine the regime of economic relations with third countries.

An example of the functioning of a “free trade area” is the activities of the European Free Trade Association (EFTA), formed back in 1960.

Individual states of the former Soviet Union formed the Commonwealth of Independent States (CIS) in accordance with the Bialowieza Agreement on the formation of the CIS of December 8, 1991, signed in Minsk, and the Alma-Ata Declaration of December 21, 1991. The Commonwealth included 11 states.

On December 23, 1993, in Ashgabat, in order to coordinate the activities of the customs services of the CIS countries, the Council of Heads of Customs Services (CIS SRTS) was formed.

On April 15, 1994, a free trade agreement between the CIS countries was concluded and immediately came into force, according to which the Commonwealth countries refused to levy import duties and similar fees on mutual trade in goods originating from and imported from the territories of these states. The agreement, however, provided for the maintenance of customs controls and related fees at the borders of Commonwealth countries.

The second stage of economic and customs cooperation is the creation of customs unions.

Customs Union, while maintaining national customs authorities, it involves replacing several customs territories with one; this is not only trade in goods free from quantitative and other non-tariff restrictions, but also the complete abolition of customs duties within the union; introduction of a single external customs tariff; implementation of a unified foreign trade policy towards third countries.

Members of the customs union transfer their competence in the field of trade policy to collective institutions, and the further fate of their foreign trade depends on the collective decision.

Thus, a customs union is a union of a group of states against third countries. Its main goal is to protect the markets of participating countries. This is facilitated by a single customs barrier and unity in negotiations with other partners on the world stage.

The idea of ​​the optimality of “multi-level” and “multi-speed” integration is becoming increasingly recognized. This approach allows the CIS countries to strive for intensive cooperation. In this context, the signing of the Agreement on the Customs Union in 1995 between the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan should be considered. In March 1996, Kyrgyzstan joined the Triple Alliance, and in 1999, Tajikistan.

The negative aspects of the activities of the Customs Union were:

Inaccurate compliance decisions taken;

Low performance discipline;

The practice of application by participating countries in relation to each other of certain measures of tariff and non-tariff regulation to the detriment of the interests of one of the CU states.

Completion of the creation of the TS requires new forms and mechanisms. In October 2000, the Treaty establishing a new international organization - the Eurasian Economic Community (EurAsEC) was signed.

A new decision-making mechanism has been established, in which Russia owns 40% of the votes, Belarus and Kazakhstan - 20% each, and Kyrgyzstan and Tajikistan - 10%. The EurAsEC interstate union was created, consisting of heads of state and heads of government of the participating countries. The economic community, after the appropriate procedures, will be registered with the UN and will become a subject of international law.

Based on the principle of multi-level integration, on December 8, 1999, the Agreement on the Establishment of Union State: Russia - Belarus. Its goal is the formation of a single economic space to ensure socio-economic development and the use of market mechanisms for the functioning of the economy. The exclusive responsibility of the Union State includes the creation of a legal framework for a common market that ensures the free movement of goods, services, capital, work force within the territories of the participating states, equal conditions and guarantees for the activities of economic entities; a unified trade and customs tariff policy in relation to third countries, international organizations and associations.

An “Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on completing the unification and creating a unified system of tariff and non-tariff regulation in the Union State” was signed. In accordance with this Agreement, both Russia and Belarus will now apply common customs tariffs in trade with third countries. An exception will be a specific list of goods for which duty rates will maintain temporary differences.

In February 2003, the presidents of Russia, Belarus, Ukraine and Kazakhstan signed a statement on the creation of the Regional Integration Organization (RIO). By September 2003, the parties agreed to prepare an agreement on the formation of a coordinated economic policy and the creation of an interstate economic commission on trade and tariffs.

Control questions

1. List the features of customs as a type of economic activity.

2. What economic laws apply in customs?

3. What economic principles operate in customs affairs?

4. What are the forms of manifestation of economic laws and principles in customs affairs.

5. What are the economic objectives of the customs service?

6. What is “customs activity”?

7. What work is classified as customs work and services?

8. What do problem-targeted programs imply in customs affairs.

9. What are the stages of economic integration of the country?

10. What is the purpose of the Treaty on the Creation of the Union State: Russia - Belarus?