МурманшельфИнфо. 2012, N 1 (19).

òàìîæåííîãî ïðåäñòàâèòåëÿ äëÿ ñîãëàñîâàíèÿ ñ íèì âñåãî ïàêåòà íåîáõîäèìûõ äîêóìåíòîâ. Òàìîæåííûé ïðåäñòà- âèòåëü òàêæå, êàê è èíîñòðàííûé êîíòðàãåíò, ïðåäñòàâëÿåò èíòåðåñû êëèåíòà, à, ñëåäîâàòåëüíî, çàèíòåðåñîâàí â îïå- ðàòèâíîì òàìîæåííîì îôîðìëåíèè. Êðîìå òîãî, åñòü âîç- ìîæíîñòü ïðåäâàðèòåëüíîãî ñîãëàñîâàíèÿ ñ òàìîæåííûìè îðãàíàìè íåîäíîçíà÷íûõ, ñëîæíûõ âîïðîñîâ äëÿ òîãî, ÷òî- áû ïðèâåñòè èõ â ñîîòâåòñòâèå ñ âèäåíèåì êëèåíòà, ñ îäíîé ñòîðîíû, è âèäåíèåì ãîñóäàðñòâà - ñ äðóãîé. 2) Разногласия в толковании законов и подзакон- ных актов, возникающие вследствие несовершен- ства таможенного законодательства: Õîòåëîñü áû îáðàòèòü Âàøå âíèìàíèå íà 2 íþàíñà, ñâÿ- çàííûõ ñ òàìîæåííûìè ñïîðàìè è êîíòðîëåì òîâàðîâ äâîé- íîãî íàçíà÷åíèÿ: Òàìîæåííûå ñïîðû - ïðîáëåìû, ñîïðîâîæäàþùèå âíåø- íåýêîíîìè÷åñêèå âçàèìîîòíîøåíèÿ. Îñíîâíîé ïðè÷èíîé âîçíèêíîâåíèÿ òàìîæåííûõ ñïîðîâ ÿâëÿåòñÿ íåñîâåðøåí- ñòâî íîðìàòèâíî-ïðàâîâîãî ðåãóëèðîâàíèÿ è íåîïðåäåëåí- íîñòü ïðåäåëîâ êîìïåòåíöèè ôèñêàëüíûõ îðãàíîâ, ïîçâîëÿ- þùåå èì ïðèìåíÿòü ïî ñîáñòâåííîìó óñìîòðåíèþ òå èëè èíûå íîðìû â îáëàñòè òàìîæåííîãî ðåãóëèðîâàíèÿ. Íàïðè- ìåð, êîððåêòèðîâêà òàìîæåííîé ñòîèìîñòè (ÊÒÑ).  ïðàâî- ïðèìåíèòåëüíîé ïðàêòèêå Ðîññèéñêîé Ôåäåðàöèè ïðîöåññ îïðåäåëåíèÿ òàìîæåííîé ñòîèìîñòè òîâàðîâ ÿâëÿåòñÿ äî ñèõ ïîð îäíèì èç íàèáîëåå ñëîæíûõ è êîíôëèêòíûõ. Ýòî- ìó ñïîñîáñòâóþò èñêàæåííîå òîëêîâàíèå çàêîíà ïðàâîïðè- ìåíèòåëÿìè è íàëè÷èå ìíîæåñòâà îöåíî÷íûõ êàòåãîðèé è ïîíÿòèé â ñîâðåìåííîì çàêîíîäàòåëüñòâå î òàìîæåííîé ñòîèìîñòè è îöåíêå òîâàðîâ. Ê òàêèì êàòåãîðèÿì îòíîñÿòñÿ «ñòîèìîñòü, áëèçêàÿ ê èìåâøåé ìåñòî â òîò æå èëè ñîîòâåò- ñòâóþùèé åìó ïåðèîä âðåìåíè»; «èäåíòè÷íûå òîâàðû, ïðî- äàííûå ïî ñóùåñòâó â òîì æå êîëè÷åñòâå»; «ãèáêîñòü ïðè ïðèìåíåíèè ìåòîäîâ òàìîæåííîé îöåíêè» è ò.ï. Äàííàÿ ïðîáëåìà ðåãóëÿðíî âîçíèêàåò ó äåêëàðàíòà ïðè îôîðìëåíèè ãðóçîâ â òàìîæåííîì îðãàíå, ÷òî ïðè- âîäèò ê ñóùåñòâåííûì ôèíàíñîâûì ïîòåðÿì.  ñëó÷àå åñëè óùåìëÿþòñÿ èíòåðåñû ïðåäïðèíèìàòåëÿ, íåîáõî- äèìî îáðàùåíèå â Àðáèòðàæíûé ñóä. Âñå îáðàùåíèÿ â Àðáèòðàæíûé ñóä äîëæíû êóðèðîâàòüñÿ þðèñòàìè, èìåþùèìè îïûò â òàìîæåííîé ñóäåáíîé ïðàêòèêå. Êàê ïðàâèëî, òàêèå þðèñòû èìåþòñÿ â øòàòå êîìïàíèé-òà- ìîæåííûõ ïðåäñòàâèòåëåé.  ñëó÷àå åñëè êëèåíò îáðà- ùàåòñÿ çà ïîìîùüþ ê þðèñòàì, íå èìåþùèì ïðàêòèêè â òàìîæåííîé þðèñïðóäåíöèè, äåëà â áîëüøèíñòâå ñëó÷à- åâ ïðîèãðûâàþòñÿ. Êîíòðîëü òîâàðîâ äâîéíîãî íàçíà÷åíèÿ (äâîéíîãî ïðèìå- íåíèÿ) - ò.å. òåõ âèäîâ òîâàðîâ, êîòîðûå èñïîëüçóþòñÿ â ìèð- íûõ öåëÿõ, íî ìîãóò áûòü ïðèìåíåíû ïðè ñîçäàíèè îðóæèÿ ìàññîâîãî óíè÷òîæåíèÿ è ðàêåòíûõ ñðåäñòâ åãî äîñòàâêè. Ê òàêèì òîâàðàì îòíîñÿòñÿ îòäåëüíûå âèäû ñûðüÿ, ìà- òåðèàëîâ, îáîðóäîâàíèÿ, à òàêæå òåõíîëîãèè è íàó÷íî-òåõ- íè÷åñêàÿ èíôîðìàöèÿ, êîòîðûå ìîãóò áûòü ïðèìåíåíû ïðè ñîçäàíèè: - âîîðóæåíèÿ è âîåííîé òåõíèêè; - ðàêåòíîãî îðóæèÿ; - ÿäåðíîãî îðóæèÿ; - õèìè÷åñêîãî îðóæèÿ; - áàêòåðèîëîãè÷åñêîãî îðóæèÿ. Peculiarities of filling in separate sections of DG in cases, stipulated by the Article 194 of the Code, are defined by the customs legislation of the Customs Union and (or) legislation of the countries- members of the customs union, it means, that demands and requirements can differ. In different countries there are different norms and requirements to filling in invoices, the list of reporting documents. In this connection, there might appear cases, when foreign counter agent cannot understand, what customers want from him: - Number of contract is not written in the invoice, - There is no stamp of foreign legal entity in some documents, sent via e-mail, etc. Furthermore, quite often foreign counter agents feel depressed because of the demand of customs authorities to present documents and information, such as full technical documentation for goods, information concerning organization - seller, up to founding members and accounting balance. That is why to avoid problems, connected with lack of understanding, we recommend to foreign counter agents to contact customs representative directly and coordinate with him the whole package of needed documents. Customs representative, as well as foreign counter agent, represents the interests of the client, and, as a consequence, is interested in customs clearance. Besides that, there is the opportunity to discuss with customs authorities complex and complicated questions beforehand, with the aim to bring them into compliance with the vision of the client on the one hand and the vision of the state, on the other hand. 2) Disagreements in explanation of laws and sub laws, arising as a result of imperfection of customs legislation: Here I would like to turn your attention to 2 nuances, connected with customs disputes and control of dual-use goods: Customs disputes - problems, accompanying external economic relations. The main reason for customs disputes is imperfection of normative and legal regulation and indefinite character of the limits of competence of fiscal authorities, allowing them apply some norms in the sphere of customs regulation, judging by their own vision. Let us take as an example, Correction of Customs Costs (CCC). In law enforcement practice of Russian Federation the process of defining customs cost of goods is one of the most complicated and conflict issues. Strained interpretation of the law by executors of law and availability of many assessment categories and definitions in modern legislation concerning customs costs and goods estimation contributes to March 2012 ¹ 1 (19) MurmanshelfInfo 31