МурманшельфИнфо. 2012, N 1 (19).

Íåîáõîäèìîñòü ïîëó÷åíèÿ ëèöåíçèè íà òàêèå òîâàðû îïðåäåëÿåòñÿ ñîâïàäåíèåì îáùèõ è ÷àñòíûõ ïðèçíàêîâ, ïðåäúÿâëåííûõ ê òàìîæåííîìó îôîðìëåíèþ òîâàðîâ ñ îá- ùèìè è ÷àñòíûìè ïðèçíàêàìè òîâàðîâ âîåííîãî è äâîéíîãî íàçíà÷åíèÿ. Ïðè ýòîì îñíîâíûì îáùèì ïðèçíàêîì ýêñïîð- òèðóåìîãî òîâàðà è îáúåêòà ÝÊ ÿâëÿåòñÿ êîä ÒÍ ÂÝÄ ÒÑ, à ÷àñòíûì ïðèçíàêîì - êîíêðåòíûå çíà÷åíèÿ õàðàêòåðèñòèê, îïèñàòåëüíàÿ ÷àñòü, îáëàñòü ïðèìåíåíèÿ ýòèõ òîâàðîâ. Íà ïðàêòèêå çà÷àñòóþ òàìîæåííûå îðãàíû ðóêîâîäñòâóþòñÿ, â îñíîâíîì, îáùèì ïðèçíàêîì - êîäîì ÒÍ ÂÝÄ ÒÑ, óïóñêàÿ èç âèäó ÷àñòíûå ïðèçíàêè. Ýòî â ñâîþ î÷åðåäü âëå÷¸ò íåîáõî- äèìîñòü ïðåäîñòàâëåíèÿ ìíîæåñòâà äîêóìåíòîâ, è óâåëè÷å- íèå âðåìåíè òàìîæåííîãî îôîðìëåíèÿ. Ñëåäîâàòåëüíî, ðåêîìåíäóåòñÿ çàáëàãîâðåìåííî ãîòîâèòü òåõíè÷åñêóþ äîêóìåíòàöèþ, îïèñàíèå, à òàêæå ñîâåòîâàòüñÿ ñî ñïåöèàëèñòàìè è ïðåäâàðèòåëüíî ñîãëàñîâûâàòü ïàêåò äîêóìåíòîâ â òàìîæåííûõ îðãàíàõ. Ïðåäîñòàâëÿÿ ïîëíóþ èíôîðìàöèþ òàìîæåííîìó ïðåäñòàâèòåëþ, Âû çíà÷èòåëüíî ñîêðàùàåòå âðåìÿ ïðîöåäóðû òàìîæåííîãî îôîðìëåíèÿ. 3) Система управления рисками: плюсы и минусы  äåéñòâóþùåì òàìîæåííîì êîäåêñå òàìîæåííîãî ñîþçà Ñèñòåìå óïðàâëåíèÿ ðèñêàìè «ÑÓл îòâåäåíà öåëàÿ ãëàâà.  ñòàòüÿõ ãëàâû 18 ÒÊ ÒÑ ðàñêðûâàþòñÿ òåðìèíû ñâÿçàííûå ñ ïðèìåíåíèåì ÑÓÐ, öåëè ïðèìåíåíèÿ ÑÓÐ, îáúåêòû àíàëè- çà ðèñêîâ è ïðèíöèïû äåÿòåëüíîñòè òàìîæåííûõ îðãàíîâ ïî îöåíêå è óïðàâëåíèþ ðèñêàìè. ÑÓÐ äîëæíà áûëà ñòàòü îäíîé èç îñíîâíûõ ñîñòàâëÿþùèõ â ðàáîòå ïî ïðèâåäåíèþ ïðîöåäóð òàìîæåííîãî êîíòðîëÿ â Ðîññèéñêîé Ôåäåðàöèè â ñîîòâåòñòâèå êðèòåðèÿì êà÷åñòâà òàìîæåííîãî àäìèíèñòðèðîâàíèÿ, ïðåäóñìîòðåííûìè ñòàí- äàðòàìè Âñåìèðíîé òîðãîâîé îðãàíèçàöèè ÂÒÎ: 1) ñîêðàùåíèå âðåìåíè òàìîæåííîãî îôîðìëåíèÿ; 2) ïðîçðà÷íîñòü è ïðåäñêàçóåìîñòü ðàáîòû òàìîæåííûõ îðãàíîâ äëÿ ó÷àñòíèêîâ âíåøíåýêîíîìè÷åñêîé äåÿòåëüíî- ñòè; 3) ïàðòíåðñêèé ïîäõîä â îòíîøåíèÿõ òàìîæåííûõ îðãàíîâ ñ ó÷àñòíèêàìè âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè. Îäíàêî, íàðÿäó ñî çíà÷èòåëüíûì êîëè÷åñòâîì ïîëîæè- òåëüíûõ ñòîðîí (áîëüøàÿ ïðîçðà÷íîñòü, ïðåäñêàçóåìîñòü òàìîæåííîé ñëóæáû, îãðàíè÷åíèå ïðàâ èíñïåêòîðà ïðè îñóùåñòâëåíèè òàìîæåííîãî êîíòðîëÿ, ÷òî ÿâíî ñíèæàåò âîçìîæíîñòü äîëæíîñòíûõ çëîóïîòðåáëåíèé) âûÿâèëèñü è ñëàáûå ñòîðîíû ïðè ïðèìåíåíèè ÑÓÐ â íàñòîÿùåå âðåìÿ. Îäíîé è ñàìîé âàæíîé èç íèõ ÿâëÿåòñÿ ìîíîïîëèÿ ÔÒÑ the mentioned above fact. The following issues belong to these categories the cost, almost same the one, having really been existed in the same period of time; identical goods, sold in fact with the same quantity; flexibility while using the methods of customs assessment, etc. This problem regularly appears when customs applicants formalize cargos in customs services, and it causes considerable financial losses. In case, the interests of entrepreneurs are infringed, it is necessary to address Arbitral court. All recourses to the Court should be managed by lawyers, having experience in customs court practice. As a rule, such lawyers work in companies, acting as customs representatives. In case the client seeking for help, addresses the lawyers, who do not have practice of customs legislation, most cases are lost. Control of double-use goods - here are meant the goods, used in peaceful purposes, but it is possible to use them to create weapons of mass destruction and rocket means of transportation. Some types of raw materials, equipment, materials, as well as technologies and scientific and technical information belong to such category of goods, as they can be used for creation of: - weapons and military technique; - rocket weapons; - nuclear weapons; - chemical weapons; - bacteriological weapons. The necessity to get licenses for such goods is defined by coincidence of general and private characteristics, claimed to customs clearance of goods with general and private characteristics of double-use goods and private characteristics of military-used goods and double-used goods. At the same time key general characteristic of exported goods and objects of EC is the code of Foreign Trade Goods Classification of the customs Union, and private characteristics are presented by specific implications of characteristics, description part and sphere of goods use. In practice, customs authorities usually are headed by general characteristic - the code of Foreign Trade Goods Classification of the Customs Union, leaving out of account private characteristics. In its turn it causes the necessity to present lots of documents, and it takes longer time to do customs clearance. Consequently, it is recommended to prepare technical documentation and description beforehand and advise with specialists, and preliminary discuss the needed documents with customs services. Presenting the full information to the customs representative, You shorten the time of customs clearance procedure. 3) Risk management system: pluses and minuses In the functioning Customs Code of the Customs Union, the whole chapter is devoted to the Risk Management System (RMS). The articles of chapter 18 of the Customs Code describe the terms, connected with application of RMS, objectives of RMS, objects of risk analyses and principles of customs authorities activities, connected with assessment and management of risks. RMS should have become one of the key components in work on bringing procedures of customs control in Russian Federation in correspondence with criteria of quality of customs administrating, stipulated by the standards of World Trade Organization (WTO): 1) reduction of time of customs clearance; 2) Transparency and predictability of customs authorities work for participants of external economic activity; 3) Partnership approach in relations between customs authorities and the participants of external economic activity. Nevertheless, together with considerable amount of positive sides (large transparency, predictability of customs service, limitation of inspectors rights while executing customs control, its ability to reduce the opportunity of power abuse) there were revealed also weak sides of RMS implementation nowadays. One of the most important of them is the monopoly of Federal Customs Service of Russia for approval of risk profiles, which, taking into consideration big territory of our country and low technical facilities of separate customs authorities (the rule here is: the farther it is from Moscow the lower the quality is), 32 ìàðò 2012 ¹ 1(19) ÌóðìàíøåëüôÈíôî