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Customs procedures: features and application in practice

Kirillova Tatyana Viktorovna  (Ph.D., Associate Professor, Chair of Commerce and International Business, St. Petersburg State University of Economics and Trade, St. Petersburg)

The urgent need at creation of the Customs union was adduction of legal base of its member states to common legislative base. The creation of the Customs lawbook of the Customs union became such document. The Article describes the changes which have happened in a conceptual base of the Customs lawbook, features of separate customs procedures are investigated and practice of their application is studied.

Keywords:customs procedure, the Customs Code, the Customs Union, authorized economic operator
 

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Citation link:
Kirillova T. V. Customs procedures: features and application in practice // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№12. -С. 85-88
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