FORMATION OF LEGAL INSTITUTE OF ELECTRONIC CUSTOMS: RUSSIAN EXPERIENCE
( Pp. 186-199)

Purpose To consider Russian experience in the formation of the legal institute of electronic (digital) customs. Design/methodology/approach The research article is devoted to the development of the Institute of Electronic (digital) Customs in the Russian Federation. The subject of the research is the Institute of Electronic Customs. In this vein, it is analyzed the Comprehensive Program for the Development of the Federal Customs Service of Russia for the Period until 2020, the draft Strategy for the Development of the Customs Service of the Russian Federation until 2030, the draft and existing acts of the Federal Customs Service of Russia governing the institute of electronic customs. Special attention is paid to electronic customs, as a specialized customs body within the framework of improving information systems and resources of the Customs Service. It is also analyzed the problems of creating electronic customs and centers for electronic declaration. Social implications The introduction of the electronic customs institute in the customs legislation of the Russian Federation as a whole is aimed at optimizing customs operations and simplifying trade procedures. Practical meaning The results of the study are of interest to the Eurasian Economic Commission customs block; they can be used in the framework of organizing the work of the «Electronic Customs» Thematic Block. The article is recommended to researchers, as well as experts from the Customs Administrations of the EEU Member States, whose activities are related to the improvement of customs regulation, modernization of the electronic (digital) customs institute, as well as international customs law. Originality/value The research material is based on an analysis of the practical aspects of the EEC's activities and is a continuation of scientific and practical publications on the development of the electronic (digital) customs institute.

Sergei V.M., (2020), FORMATION OF LEGAL INSTITUTE OF ELECTRONIC CUSTOMS: RUSSIAN EXPERIENCE. Gaps in Russian Legislation, 1 => 186-199.

Mozer Sergei. Digital Customs. WCO Experience: monograph /S.V. Mozer. Moscow: Publishing House of the Russian Customs Academy, 2019. 266 pages. URL: http://customs-academy.net/ p 12388 (data obrashcheniya: 28.12.2019).
Elektronnaya tamozhnya: perspektivy razvitiya // Ofitsial nyy informatsionnyy resurs Federal noy tamozhennoy sluzhby Rossii. URL: http://customs.ru/ index.php option com content view article id 4553:Elektronnaya 20tamozhnya: 20perspektivy 20razvi-tiya catid 40:2011-01-24-15-02-45 Itemid 2055 (data obrashcheniya: 11.02.2019).
Bulavin Vladimir. Tamozhnya dolzhna byt prostoy, udobnoy i effektivnoy: interv yu rukovoditelya FTS Rossii // IA TASS , 08.06.2017. URL: http://customs.ru/index.php option com content view article id 25359:------l------r--lr-08062017 catid 26:2011-01-24-14-45-21 Itemid 1830 (data obr.: 11.02.2019).
Smirnova E.A. Otsenka effektivnosti deyatel nosti elektronnoy tamozhni // Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. - 2013. - № 1. URL: https://elibrary.ru/item.asp id 19081588 (data obrashcheniya: 15.02.2019).
Proekt Strategii razvitiya rossiyskoy tamozhni do 2030 goda rassmotren biznes-soobshchestvom // Novosti FTS Rossii. URL: http://customs-academy.net/ p 12497.
Kompleksnaya programma razvitiya FTS Rossii na period do 2020 goda. Prilozhenie k resheniyu kollegii FTS Rossii ot 25 maya 2017 goda // Informatsionnyy resurs FTS Rossii. URL: http://www.customs.ru/index. php option com content view article id 25512 (data obrashcheniya: 13.02.2019).
Prikaz FTS Rossii Ministerstva finansov Rossiyskoy Federatsii ot 18 dekabrya 2017 g. № 2005 O reshenii kollegii FTS Rossii ot 30 noyabrya 2017 goda O merakh po sovershenstvovaniyu informatsionnykh sistem i resursov tamozhennykh organov Rossiyskoy Federatsii v tselyakh obespecheniya vypolneniya Kompleksnoy programmy razvitiya FTS Rossii na period do 2020 goda // IPS Al ta-soft. URL: https://www.alta.ru/tamdoc/17pr2005/ (data obrashcheniya: 16.02.2019).
TSelevye pokazateli resheniya zadach Kompleksnoy programmy razvitiya FTS Rossii na period do 2020 goda. Prilozhenie № 1k Kompleksnoy programme razvitiya FTS Rossii na period do 2020 goda // Informatsionnyy resurs FTS Rossii. URL: http://www.cus-toms.ru/index.php option com content view article id 25512 (data obrashcheniya: 14.02.2019).
Elektronnaya tamozhnya: FTS Rossii izbavlyaet uchastnikov VED ot bumag// Informatsionnyy resurs FTS Rossii, 16 dekabrya 2015. URL: http://www.cus-toms.ru/index.php option com content view article id 22308:2015-12-16-10-36-42 catid 40:2011-01-24-15-02-45 Itemid 2055 (data obrashcheniya: 16.02.2019).
V Moskve sostoyalos zasedanie kollegii FTS Rossii // Informatsionnyy resurs FTS Rossii, 9 maya 2018 g. URL: http://customs.ru/index.php option com content view article id 26567:2018-05-29-12-19-54 catid 40:2011-01-24-15-02-45 (data obrashcheniya: 12.02.2019).
FTS Rossii podvela pervye itogi raboty elektronnykh tamozhen // Informatsionnyy resurs FTS Rossii, 13 noyabrya 2018. URL: http://customs.ru/index. php option com content view article id 26993:2018-11-13-11-27-34 catid 40:2011-01-24-15-02-45 (data obrashcheniya: 12.02.2019).
Sal nikova A.V. TSentry elektronnogo deklarirovaniya kak osnovnoy element tamozhni // Vestnik Sibirskogo instituta biznesa i informatsionnykh tekhnologiy. - 2018. - № 3 (27). URL: https://elibrary.ru/item. asp id 36005021 (data obrashcheniya: 14.02.2019).
Proekt prikaza Federal noy tamozhennoy sluzhby Ob utverzhdenii obshchego polozheniya o tamozhne (elektronnoy tamozhne) . Daty provedeniya obshchestvennogo obsuzhdeniya: 27.04.2018 - 11.05.2018 // Informatsionnyy pravovoy portal Garant. URL: https://www.garant.ru/products/ipo/prime/doc/56651523/ (data obrashcheniya: 14.02.2019).
Proekt prikaza Federal noy tamozhennoy sluzhby ob utverzhdenii obshchego polozheniya o tamozhennom poste (tsentr elektronnogo deklarirovaniya). Daty provedeniya obshchestvennogo obsuzhdeniya: 27.04.2018 - 11.05.2018 // Informatsionnyy pravovoy portal Garant. URL: https://www.garant.ru/products/ipo/prime/doc/ 56651527/ (data obrashcheniya: 14.02.2019).
Skiba V. YU. Izmenenie paradigmy primeneniya informatsionnykh tamozhennykh tekhnologiy v usloviyakh realizatsii polozheniy TK EAES: Stenogramma vystupleniya na konferentsii Tamozhnya dlya biznesa. ZHizn po novomu Tamozhennomu kodeksu EAES // Assotsiatsiya sodeystvie razvitiyu vneshneekonomicheskoy deyatel nosti, 23 maya 2018g. URL: http://np-srv.ru/news/izmene-nie-paradigmy-primeneniya-informacionnych-tamogennych-technologiy-v-usloviyach-realizacii-pologeniy-tk-eaes-.html (data obrashcheniya: 16.02.2019).
Pis mo FTS Rossii ot 25 dekabrya 2017 № 01-11/73654 Raz yasneniya po voprosam organizatsii deyatel nosti regional nykh elektronnykh tamozhen i tamozhen fakticheskogo kontrolya // IPS Al ta-soft. URL: https://www.alta.ru/tamdoc/17p73654/ (data obrashcheniya: 15.02.2019).
Prikaz FTS Rossii ot 22 aprelya 2011 g. № 845 Poryadok primeneniya ED-2 pri udalennom deklarirovanii tovarov, v t.ch. v mestakh priblizhennykh k granitse // IPS Al ta-soft. URL: https://www.alta.ru/tam-doc/11pr0845/ (data obrashcheniya: 15.02.2019).
Prikaz Federal noy tamozhennoy sluzhby ot 31 maya 2018 g. № 833 Ob utverzhdenii Obshchego polozheniya o tamozhne // Informatsionnyy pravovoy portal Garant. URL: https://www.garant.ru/products/ipo/prime/ doc/71963806/ (data obrashcheniya: 18.02.2019).
Obshchee polozhenie o tamozhne (elektronnoy tamozhne). Prilozhenie k proektu prikaza Federal noy tamozhennoy sluzhby Ob utverzhdenii obshchego polozheniya o tamozhne (elektronnoy tamozhne) // Informatsionnyy pravovoy portal Garant. URL: https://www.ga-rant.ru/products/ipo/prime/doc/56651523/ (data obrashcheniya: 14.02.2019).
Obshchee Polozhenie o tamozhne. Utverzhdeno Prikazom FTS Rossii № 833 ot 31 maya 2018 g. Ob utverzhdenii Obshchego polozheniya o tamozhne . Informatsionnyy pravovoy portal Garant. URL: https://www.ga-rant.ru/products/ipo/prime/doc/71963806/ (data obrashcheniya: 18.02.2019).
Prikaz FTS Rossii № 832 ot 31 maya 2018 goda Ob utverzhdenii Obshchego polozheniya o regional nom tamozhennom upravlenii . IPS Garant. URL: https://www.garant.ru/products/ipo/prime/doc/71963780/.
Prikaz FTS Rossii Ministerstva finansov Rossiyskoy Federatsii ot 26 iyunya 2018 g. № 988 O reshenii kollegii FTS Rossii ot 29 maya 2018 goda O sozdanii edinoy seti elektronnykh tamozhen i tsentrov elektronnogo deklarirovaniya. Problemy i puti ikh resheniya // IPS Al ta-soft. URL: https://www.alta.ru/ tamdoc/18pr0988/ (data obrashcheniya: 16.02.2019).
Stepin M. Elektronnoe deklarirovanie tovarov: kak na praktike rabotayut TSEDy // CustomsForum.ru, 7 dekabrya 2018 g. URL: https://customsforum.ru/news/ opinion/elektronnoe-deklarirovanie-tovarov-kak-na-praktike-rabotayut-tsedy-550274.html (data obrashcheniya: 16.02.2019).
Programma TSifrovaya ekonomika Rossiyskoy Federatsii . Utverzhdena Rasporyazheniem Pravitel stva Rossiyskoy Federatsii ot 28 iyulya 2017 g. № 1632-r. URL: http://static.government.ru/media/files/9g FM4FHj4PsB79I5v7yLVuPgu4bvR7M0.pdf.
Davydov R.V. Kak vnedrenie elektronnoy tamozhni pomozhet Rossii ukrepit pozitsii v reytinge Doing Business: press-konferentsiya pervogo zamestitelya rukovoditelya FTS Rossii, vitse-predsedatelya Soveta Vsemirnoy tamozhennoy organizatsii // MIA Rossiya segodnya , 19 dekabrya 2017 g. URL: http://customs. ru/index.php option com content view article id 26081:---------------l----------doing-businessr-------l-r-19--2017- catid 26:2011-01-24-14-45-21 Itemid 1830 Itemid 1851 (data obr.: 12.02.2019).
Tamozhennyy kodeks Evraziyskogo ekonomicheskogo soyuza. Prilozhenie 1 k Dogovoru o Tamozhennom kodekse Evraziyskogo ekonomicheskogo soyuza. Pravovoy portal Evraziyskogo ekonomicheskogo soyuza. URL: http://docs.eaeunion.org/docs/ ru-ru/01413569/itia 1204-2017 (data obr.: 13.02.2019).
Federal nyy zakon ot 03 avgusta 2018 № 289-FZ O tamozhennom regulirovanii v Rossiyskoy Federatsii i o vnesenii izmeneniy v otdel nye zakonodatel nye akty Rossiyskoy Federatsii (vstupil v silu s 4 sentyabrya 2018 goda)// IPS Konsul tantPlyus. URL: http://www.consultant.ru/document/cons doc LAW 304093/(data obrashcheniya: 12.02.2019).
Iz vystupleniya prem er-ministra D.A. Medvedeva. Sm. Kuz min Vladimir Svet v edinom okne. Na svoem poslednem zasedanii v nyneshnem sostave kabinet ministrov obsudil tamozhennoe regulirovanie // Rossiyskaya gazeta - Federal nyy vypusk № 91(7554), 26 aprelya 2018 g. URL: https://rg.ru/2018/ 04/26/medvedev-anonsiroval-perehod-rf-k-elektronnoj-tamozhne.html (data obrashcheniya: 12.02.2019).

The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, Federal Customs Service, e-Customs, digital Customs, customs regulation, customs administration, international customs law, customs, information communication technologies.