STATUS, EVALUATION AND DIRECTIONS OF DEVELOPMENT OF CUSTOMS CONTROL AFTER RELEASE OF GOODS
https://doi.org/10.26425/1816-4277-2019-1-138-144
Abstract
About the Author
Z. RudnevaRussian Federation
Candidate of Economic Sciences,
Khabarovsk
References
1. Mezhdunarodnaya konventsiya ob uproshchenii i garmonizatsii tamozhennykh protsedur ot 18 maya 1973 g. (v red. Protokola ot 26.06.1999). [Convention dated 18 May 1973 (as amended by the Protocol of 26.06.1999) «International Convention on the simplification and harmonization of customs procedures»]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» http://www.consultant.ru/document/cons (accessed 01.12.2018).
2. Tamozhennyi kodeks Evraziiskogo ekonomicheskogo soyuza: kodeks [Customs Code of the Eurasian Economic Union]. Moscow, Prospekt, 2017. 512 p.
3. O tamozhennom regulirovanii v Rossiiskoi Federatsii i o vnesenii izmenenii v otdel’nye zakonodatel’nye akty Rossiiskoi Federatsii deyatel’nosti: feder. zakon ot 03.08.2018 № 289-FZ [Federal law № 289-FZ dated 03 August 2018 «Оn customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation»]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» http://www.consultant.ru/document/cons / (accessed 01.12.2018).
4. Ob auditorskoi deyatel’nosti: feder. zakon ot 30.12.2008 № 307-FZ (red. ot 23.04.2018) [Federal law № 307-FZ of 30 December 2008 (Ed. from 23.04.208) «About audit activities»]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» http:// www.consultant.ru/document/cons (accessed 01.12.2018).
5. Strategiya razvitiya tamozhennoi sluzhby Rossiiskoi Federatsii do 2020 goda: rasporyazhenie FTS Rossii ot 28.12.2012 № 2575-r (red. ot 10.02.2018) [Order of the Federal Сustoms Service of Russia 28.12.2012 № 2575-p. (red. from 10.02.2018) «Strategy of development of customs service of the Russian Federation till 2020»]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» http://www.consultant.ru/document/cons (accessed 01.12.2018).
6. Ob utverzhdenii metodicheskikh rekomendatsii po primeneniyu metodov (standartov) audita pri provedenii tamozhennoi proverki: rasporyazhenie FTS Rossii ot 02.12.2013 № 366-r [The order of FCS of Russia of December 02, 2013 № 366-R «About the approval of methodical recommendations on application of methods (standards) of audit when carrying out customs control»]. Available at: http://www.ctm.ru/produkty/programmy VED/VED-info (accessed 01.12.2018).
7. Krasavina T. Pasport dlya brevna [Passport for log]. Tamozhnya, 2017, I. 7 [414], pp. 15–17.
8. Seleznev V. Tamozhennyi kontrol’smenil aktsenty [Customs control changed its focus]. Tamozhnya, 2017, I. 5 [412], pp. 4–6.
9. Popova L. A., Vlasov D. G. Algoritm formirovaniya universal’nogo mekhanizma vyezdnoi tamozhennoi proverki importnykh operatsii v usloviyakh ogranichennosti resursov tamozhennykh organov [Algorithm of formation of the universal mechanism of exit customs check of import operations in the conditions of limited resources of customs authorities]. Problemy ekonomiki i upravleniya neftegazovym kompleksom, 2014, I. 10, pp. 48–54.
10. Konfino K. V., Pogarskaya A. S., Filatova E. V. Primenenie metodov audita v tselyakh sovershenstvovaniya tamozhennogo kontrolya posle vypuska tovarov [Application of audit methods to improve customs control after release of goods]. Ekonomika ustojchivogo razvitiya [Economics of sustainable development], 2016, I. 4 (28), pp. 44–51.
11. Leont’eva, G. FTS Rossii uchastvuet v reforme kontrol’no-nadzornoi deyatel’nosti [FCS of Russia participates in the reform of control and supervisory activities]. Tamozhnya, 2017, I. 17 [424], pp. 2–4.
12. Tamozhennaya sluzhba Rossiiskoi Federatsii [Customs service of the Russian Federation in 2015]. Available at: http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845 (accessed 10.12.2018).
13. Tamozhennaya sluzhba Rossiiskoi Federatsii v 2016 godu [Customs service of the Russian Federation in 2016]. Available at: http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845(accessed 10.12.2018).
14. Tamozhennaya sluzhba Rossiiskoi Federatsii v 2017 godu [Customs service of the Russian Federation in 2017]. Available at: http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845(accessed 10.12.2018).
Review
For citations:
Rudneva Z. STATUS, EVALUATION AND DIRECTIONS OF DEVELOPMENT OF CUSTOMS CONTROL AFTER RELEASE OF GOODS. Vestnik Universiteta. 2019;(1):138-144. (In Russ.) https://doi.org/10.26425/1816-4277-2019-1-138-144