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Customs administration is the functioning of the organizational system of customs
management, which, in fact, becomes a tool for implementing the regulatory and fiscal
functions of
customs authorities, improving the reliability and quality of border goods
movement and reducing the level of violations of customs rules. Customs
administration is the “productive resource of customs authorities”
that largely
determines the efficiency of using productive resources (technologies, technics,
information, materials, people) and the effectiveness of the customs system itself, the
results of which are evaluated by the relevant economic, social and other indicators.
In
the field of customs, it is necessary to administer not bureaucratically or
formally, but, as A.Fayol pointed out, «to
administer means to anticipate, organize,
manage, coordinate and control». Based on this, the essence of customs administration
as a special type of state administration in the field of customs is determined by the
fact that special importance should be attached to its implementation «…management
procedures, its principles, laws, and connections of numerous
elements that form a
single system».
Interpretations of the concept of «customs administration» by representatives of
legal science have a similar content, but within the framework of the legal system of
society. Thus, O. Y. Bakayeva understands customs administration «...administrative
legal activities of customs authorities aimed at promoting the development of foreign
trade and providing services to persons moving goods and vehicles across the customs
border, as well as performing fiscal, law enforcement and control functions»
1
.
Customs administration is designed to create favorable conditions for attracting
investment in the national economy, ensuring full receipt of customs payments to the
national budget, protecting domestic producers, intellectual property and maximum
assistance to foreign trade and effectively fighting administrative offenses and crimes.
The successful organization of customs administration determines
implementation of
socio-economic issues, development of foreign economic activity, the reform and
modernization
of customs service, character of its impact on society in acceptable
forms of perception for the mass consciousness. It contributes to the realization of the
state’s interests in foreign trade and the development of national production of goods
and counteracts threats to national security.
The main features of customs administration as a management activity of customs
bodies include the following:
simple and quick implementation of customs clearance;
selective and qualitative implementation of
customs control using risk
management system;
for participants of foreign economic activity, transparency of action carried out
by customs authorities and introduction of possibility of correcting actions carried out
by customs authorities in real time are established, mutual cooperation is established
with them, all irreplaceable contradictions and uncertainties in customs legislation are
interpreted in favor of participant of foreign economic activity.
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1
V.V.Makruseva, Customs administration: ideology, methodology and technology.;Monograph, Moscow .:2017, 185 p.
2
Revised Kyoto Convention, World Customs Organization.: http://www.wcoomd.org/en/topics/facilitation/instrument-
and-tools/conventions/pf_revised_kyoto_conv.aspx