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Legal and socio-economic problems that arise during the detection of signs of violations of customs rules, and identifying property which has no owner or owner who is unknown by border and fiscal authorities

100%
Havrik R., Petrechenko S.
Reality of Politics
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2020
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issue 14
45-57
EN
In this research paper the author considers the problematic aspects of interaction of bodies (units) of state border protection and customs of the State Customs Service of Ukraine during the detection of signs of violations of customs rules, as well as the indentifying property that has no owner or owner unknown at border crossings. entry-exit checkpoint, in the controlled border area. At the same time, the current state of legal regulation of this issue, the main legislative developments in this area, which took place in connection with the joint order of the Ministry of Finance and the Ministry of Internal Affairs of Ukraine number 849/828, foreign approaches to cooperation between customs and border units. Based on the study, it was concluded that the issues of cooperation between state border guards and customs of the State Customs Service of Ukraine are regulated by the updated Procedure number 849/828, approved by a joint order of the Ministry of Internal Affairs and the Ministry of Finance of Ukraine. a number of powers from the administrative-operational group to draw up reports on administrative offenses, to send an act of detection, and on the property of the owner, who is unknown or as has no owner - transfer of property to the relevant department of the State Customs Service of Ukraine, to other officials of state border guards, and also extended the validity of this document not only to cases of violations of customs rules, property whose owner has no owner or whose owner is unknown, detected at checkpoints across the state border of Ukraine, but also for similar cases detected at the checkpoint of entry-exit, in the controlled border area. At the same time, the mentioned Procedure number 849/828 does not solve a number of urgent issues of such interaction, such as: insufficiently effective coordination of work of state border guards and customs of the State Customs Service of Ukraine on ensuring unity of customs and border control, impossibility to send a representative protection of the state border (units of protection of the state border) and customs of the State Customs Service of Ukraine, carrying out separate control in cases when it is necessary to carry out joint control, lack of interest in such interaction, lack of a specific list of reasons when a joint inspection should be conducted, lack of sanctions for failure to conduct a joint inspection in case of detection of goods moving in violation of customs rules and border legislation without sufficient reasons. Therefore, a solution to these problems is proposed.
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Pozycja konkurencyjna przedsiębiorców AEO na rynku unijnym i międzynarodowym

100%
Gwardzińska E.
International Business and Global Economy
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2014
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vol. Volume 33
506–518
EN
The Authorised Economic Operators (AEO) functioning since the year 2009 at the European Union market are constantly increasing their competitiveness in the area of international goods turnover not only at the EU market but also at the international one. The European Union has already signed agreements on the mutual recognition of AEO certificates with Switzerland, Japan, and the USA, and is currently negotiating such agreements with China and South Africa, which undoubtedly increases the certificates’ role in the international relations. It is the purpose of this article to present advantages resulting from participation in the AEO system for this group of business entities with regard to customs transactions carried out by them, due to facilitations granted in the international goods turnover. The author conducts an analysis of the applicable facilitations and she estimates their potential influence on gaining a competitive advantage on the EU and international markets.
3
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Tamožennaja liustracija 1769 g. na granice s Prussijej i Kurlandiej v realizacji ekonomičeskoj polityki Skarbovoj komisii VKL

100%
Kiturko I.
Wieki Stare i Nowe
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2014
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vol. 7
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issue 12
63-82
EN
Based on a query conducted in the Lithuania National Historical Archive in Vilnius (materials of the Treasury Committee of the Grand Duchy of Lithuania), the author analyzes the methods and results of a customs control on the Prussia - Courland border in 1769, something not described in historiography thus far.The control in question is the first known instance of such undertaking by the customs control of the GDL. The creation of the customs control has been initiated by the Treasury Committee of the Duchy - a special organ overseeing the economical development of the country. The Committee’s competence included the general administration of the customs organs and their coordination in order to contribute towards the increase in the country’s income in the most effective manner possible. The direct control has been conducted by the commissioner of the GDL Treasury Committee, the chamberlain of the Upytė district - Jerzy Leniarski, according to special instructions dated January 11th, 1769. Lenarski and his military unit were to visit all customs posts and chambers in the GDL Prussia - Courland customs zone and remit his propositions on their location, with a detailed description of the propriety of their location and territorial scope. During his visitation, Leniarski observed many examples of law abuse and breach of work discipline by the treasury officials, the most widespread of which were drunkenness, using public funds for private purposes, disorder in customs books, breaching the officials’ jurisdiction during customs controls, and others.Jerzy Leniarski conducted an optimization of the location of customs offices, drew up a detailed characteristic of customs posts and chambers, oberguards and guards, presenting the distances between posts and clearly indicating the main public roads, as well as smuggling trails. Based on detailed descriptions, maps were drawn up, indicating the location of customs posts, settlements, inns, mills, dams, and roads (regular and smuggling ones). Lenarski also devised a special instruction, in which he described in detail the work rules for customs posts, the responsibilities of the officials, the course of customs control, and the form of and basis for charging customs fees.
PL
Na podstawie kwerendy przeprowadzonej w Państwowym Archiwum Historycznym Litwy w Wilnie (materiały Komisji Skarbowej Wielkiego Księstwa Litewskiego - WKL) autorka analizuje środki i rezultaty kontroli celnej na granicy z Prusami i Kurlandią w 1769 roku, co dotychczas nie zostało opisane w historiografii. Omawiana kontrola jest pierwszym znanym przedsięwzięciem tego rodzaju w przypadku służby celnej WKL. Jej powstanie było zainicjowane przez Komisję Skarbową Księstwa - specjalny organ państwowy nadzorujący rozwój ekonomiczny kraju. Do kompetencji tej komisji należało m.in. ogólne kierownictwo organami celnymi i taka ich organizacja, by jak najefektywniej przyczyniały się do zwiększenia dochodów skarbu państwa. Bezpośrednio kontrolę przeprowadzał komisarz Komisji Skarbowej WKL, podkomorzy powiatu upickiego - Jerzy Lenarski, zgodnie ze specjalną instrukcją z 11 stycznia 1769 roku. Lenarski miał objechać z żołnierzami wszystkie komory i posterunki celne w strefie granicy celnej WKL z Prusami i Kurlandią oraz przekazać swoje propozycje odnośnie do ich rozlokowania, ze szczegółowym opisem celowości ich rozmieszczenia i zasięgu terytorialnego. W trakcie objazdu Lenarski zaobserwował wiele przypadków nadużyć i naruszenia dyscypliny pracy przez urzędników skarbowych, z których najbardziej rozpowszechnione było pijaństwo, wykorzystywanie pieniędzy publicznych w celach prywatnych, nieporządek w księgach celnych, przekroczenie pełnomocnictw przez urzędników w trakcie przeprowadzania kontroli celnej i inne. Jerzy Lenarski przeprowadził optymalizację rozmieszczenia punktów celnych, sporządził szczegółową charakterystykę komór i posterunków celnych, oberstraży i straży z ukazaniem odległości między posterunkami i wyraźnym zaznaczeniem głównych dróg publicznych, a także szlaków przemytniczych. Na podstawie poszczególnych opisów sporządzono mapy, na które naniesiono posterunki celne, miejsca zasiedlone, karczmy, młyny, tamy i drogi (zwykłe i przemytnicze). Lenarski opracował także specjalną instrukcję, w której szczegółowo opisał zasady pracy posterunków celnych, obowiązki oficjalistów, przebieg kontroli celnej, formy i podstawy pobierania opłat celnych.  Rezultatem przeprowadzonej w 1769 roku przez Jerzego Lenarskiego pierwszej w WKL lustracji komór, a także jego obserwacje i propozycje były dla Komisji Skarbowej podstawą dla urzeczywistnienia wielu przedsięwzięć mających na celu podwyższenie efektywności pracy całej państwowej służby celnej.
4
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Modern Approaches to Risk Management and Their Use in Customs

84%
Afanasieva V., Ivanov L., Yanushkevych D.
Path of Science
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2017
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vol. 3
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issue 4
6.1-6.14
EN
In the article the analysis of experience and best practices of Europe and the world regarding the methods and tools of risk management in customs affairs. In accordance with the requirements of the Kyoto Convention the risk management is the main basic principle of modern customs control methods, which allows optimal use of resources of customs bodies, without reducing the effectiveness of customs controls, and exempt the majority of foreign trade operators from unnecessary bureaucratic control. Procedures based on risk management, concentrate customs control on areas, where there is the greatest risk, allowing the bulk of goods and individuals relatively free to pass the checkpoint at the customs border Special attention is paid to the principles and methods of risk management and their impact on the simplification of customs procedures through the use of risk-based thinking. The paper discusses the problems concerning the application and implementation of modern risk management techniques in customs procedures subject to the requirements of international standards ISO for the quality management system and risk management based on risk-based thinking.
5
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The Polish Customs Service as a Guardian of Security and Safety of the Cross-Border Freight Traffic

84%
Świerczyńska J.
Krakowskie Studia Międzynarodowe
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2016
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issue 3
39-51
EN
The fact of customs authorities holding full competence within the supervision and control of all goods transited across the border caused them to become a guardian of security and safety of the cross-border freight traffi c. Securing the lawful transit of goods into and out of the EU customs territory is currently one of the most important tasks of customs authorities. The performance of this task is possible by e.g. carrying out customs control. The aim of the paper is to present the strategic framework of customs control as well as to characterize the directions and analyze the effectiveness of measures taken by customs authorities as to safeguard the cross-border freight traffic. With this regard, the descriptive method comprising analysis of literature sources, analysis of statistical data as well as the business practice has been employed.
PL
Organy celne – mające pełne kompetencje w zakresie nadzoru i kontroli nad wszystkimi towarami przewożonymi przez granice celne – stały się strażnikiem bezpieczeństwa w granicznym ruchu towarowym. Zapewnienie zgodnego z prawem przywozu towarów na unijny obszar celny oraz wywozu towarów z tego obszaru to obecnie jedno najważniejszych zadań organów celnych. Realizacja tego zadania jest możliwa m.in. poprzez wykonywanie kontroli celnej. Celem opracowania jest przedstawienie ram strategicznych kontroli celnej oraz charakterystyka kierunków i analiza skuteczności działań podejmowanych przez organy celne w zapewnianiu bezpieczeństwa w granicznym ruchu towarowym. W tym zakresie wykorzystano metodę opisową obejmująca analizę źródeł literaturowych, analizę danych statystycznych oraz praktykę gospodarczą.
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Ołów i władza: plomby Rurykowiczów i Piastów w Europie środkowo-wschodniej

67%
Musin A.
Slavia Antiqua: rocznik poświęcony starożytnościom słowiańskim
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2022
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issue 63
199-258
EN
The article considers the economic and political use of small lead seals (tag seals) to validate different kinds of social relations in early medieval Poland and Rus’. Originated in Antiquity, the practice of sealing peaked in Byzantium from where it spread to Early Rus’. This is reflected, for example, in the use in late 11th-late 14th centuries of small lead seals referred to as the “Drohiczyn type”. In this paper I put forward an opinion that not all the early medieval small lead seals should be attributed to “coinless economy”. A study of the corpus of small lead seals from Drohiczyn and Czermno, and finds from Mazovia, has identified a group with iconography identical to the Polish Hohlpfennig, suggesting they were commercial-customs small lead seals used by the Piast dynasty, contemporary with the bracteates introduced in the first half/mid-13th-early 14th centuries. The extraordinary number of small lead seals found in Drohiczyn possibly reflects the outstanding position of the town in the Eastern and Central European relationships as well as a short-term relocation of trade routes leading north, caused by the military conflicts of the 1240-1280s in the upper course of the Western Bug. The practice of sealing could have been introduced by Conrad of Mazovia to Poland from Early Rus’. Subsequently, the small Polish lead seals might have contributed to the emergence of lead cloth seals in Western Europe as part of a cultural transfer.
7
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LEGAL ASPECTS OF CUSTOMS RISK MANAGEMENT IN UKRAINE

67%
Brendak A.
International Journal of Legal Studies (IJOLS)
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2018
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issue 3(1)
141-153
EN
Legal framework is a core element of every public activity. Customs affairs are not an excep-tion. Main source of customs regulation in Ukraine is a Customs Code adopted in 2012. Ac-cording to article 320 of Ukrainian Customs Code forms and scope of control, sufficient to ensure that the customs legislation and international treaties of Ukraine are observed at the time of customs clearance, shall be selected by the customs offices (customs stations) on the basis of the risk management system. Thus, proper functioning of risk management system is a crucial thing for selective customs control. Aim of this article is to describe legal basis for customs risk management system application and to find out if there are any gaps in customs legislation, which prevent form its full-fledged functioning and use. So apart of customs risk management legislation, some general provisions are to be analyzed further.
PL
Ramy prawne są podstawowym elementem każdej działalności publicznej, a sprawy celne każdego państwa nie stanowią wyjątku. Głównym źródłem prawnych regulacji celnych na Ukrainie jest Kodeks Celny przyjęty w 2012 r., który zgodnie z art 320, stanowi zakres i cel przestrzegania przepisów celnych i międzynarodowych traktatów Ukrainy w czasie odprawy celnej. Natomiast urzędy celne (stacje celne) wybierane są na podstawie systemu zarządzania ryzykiem. Dlatego prawidłowe funkcjonowanie systemu zarządzania ryzykiem jest kluczowe dla selektywnej kontroli celnej. Celem niniejszego artykułu jest opisanie podstawy prawnej dla zastosowania systemu zarządzania ryzykiem celnym oraz sprawdzenie, czy istnieją jakiekol-wiek luki w przepisach celnych, które uniemożliwiają pełne funkcjonowanie i wykorzystanie systemu celnego na Ukrainie. Autorzy wskazują, ze oprócz prawodawstwa w zakresie zarzą-dzania ryzykiem celnym, niektóre ogólne przepisy w tym zakresie należy poddać dalszej analizie.
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