Pskov, Russian Federation
Pskov branch of the University of the Federal Penal Correction Service of Russia
Pskov, Russian Federation
UDC 339.543
In the context of the sanctions economy, ensuring security and the need for a unified interpretation of procedural actions and research, the economic and legal significance of customs expertise has been update. A comprehensive and interdisciplinary approach to law enforcement and enforcement of customs expertise is justified. The economic and legal properties of customs expertise are disclose, as well as the duality of its legal nature – material and procedural. To implement comprehensive enforcement of customs expertise, it was propos to introduce a unified register of certified customs experts from the EAEU member states, as well as the use of interdepartmental international and regional agreements to harmonize the procedure for conducting customs examinations on the territory of the EAEU. The presented judicial practice demonstrates both the legal effect in terms of restoring the rule of law and the economic effect in terms of the administrative and judicial cost of costs (income) in fulfilling obligations and satisfying the requirements expressed by the property status of the disputed parties. At the same time, the extra-economic effect of customs expertise affects the volume of collection of customs payments as result of a significant share of the positive experience of won court cases by the customs authorities of the Russian Federation. According to the Federal Customs Service of Russia, according to the results of 2024, 8.52 billion rubles were collect during the classification of goods, which is an average of 88% in the period 2021–2024. The identified problems largely relate to the enforcement of customs expertise where there is intent to reduce the customs value in the classification and identification of goods, various interpretations of standards and standards, as well as improper provision of material evidence to the case file by the declarant when appealing administrative decisions of customs authorities. At the same time, in order to ensure the equality of the controversial parties before the court, there is a need to apply the declarant's rights to an independent and repeated customs examination.
safety, foreign economic activity, customs expertise, law, product identification, customs expert, material evidence
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