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INTERACTION OF CUSTOMS BODIES C BY LAW-ENFORCEMENT AND OTHER BODIES

The interrelation of customs bodies with an environment is one of their characteristics. Any organisation cannot exist in itself. The customs system in this sense is completely dependent on an external world, both concerning the resources, and concerning results of its activity.

The environment influencing customs bodies, includes economic-legal conditions, customers of functions and consumers of results of their activity, legislative base of the activity, the competing and co-operating organisations, system of values in a society, public sights and other components. All these factors, as a rule, often are outside of influence of heads of customs bodies.

The legal maintenance of administrative activity of heads of concrete customs bodies and all customs system as a whole, is constituted by the organisation of performance of functions of the control over observance of maintenance of economic protection of interests of the state, the organisation of system of protection and functioning of objects of a customs infrastructure, realisation of measures on maintenance of execution of the customs legislation on the customs territory of the Russian Federation, the organisation of struggle against infringements of customs rules, the administrative violations encroaching on normal activity of customs bodies of the Russian Federation, and also with other administrative violations, disposal of legal proceeding on which according to KoAP the Russian Federations carry out customs bodies (for example, administrative violations in the field of intellectual property protection), etc.

In article 13 of the Customs code of the Russian Federation the principle of interaction of customs bodies with other state bodies, the enterprises, the organisations and establishments with a view of the most effective decision of the problems put before customs bodies since the successful decision of problems of customs business is impossible without cooperation and interaction with a number of the state bodies (the Ministry of Internal Affairs of the Russian Federation, the Ministry for Foreign Affairs (the Ministry of Foreign Affairs) the Russian Federation, the Ministry of culture of the Russian Federation, Ministry of Railways (Ministry of Railways) the Russian Federation, the Ministry of Finance of the Russian Federation, the Ministry of Taxes and Tax Collection (the Ministry of Taxes and Tax Collection) the Russian Federation, the Ministry of economic development and trade, Federal security service of the Russian Federation, both other various organisations and establishments (National association of customs brokers, customs laboratories [132] various scientific research institutes, etc.)) is fixed.

About value of a principle of interaction fixed in specified item 13 TK the Russian Federation can be judged, for example, on a numerous mention of it in Position the State Customs Committee of Russia approved by the decree of the President of the Russian Federation from October, 25th, 1994 №2014. So, in Position point 1 it is established, that «the State Customs Committee of Russia carries out the activity in interaction with other federal enforcement authorities, enforcement authorities of subjects of the Russian Federation and public associations». In Position point 6 it is fixed: «For performance of the problems of the State Customs Committee of Russia assigned to it according to TK the Russian Federation and other certificates of the legislation of the Russian Federation have the right: to co-operate within the competence with the state bodies, the enterprises, establishments, the organisations, as in the Russian Federation, and abroad».

Accordingly similar problems face to all links of customs system.

Interaction of the State Customs Committee of Russia occurs to other law enforcement bodies in following basic directions:

- Realisation of joint operatively-search actions or rendering of assistance in their carrying out;

- Information interchange on the questions representing mutual interest;

- Carrying out of joint analytical researches on the problems infringing on interests of the co-operating parties;

- Realisation in the presence of the statutory bases of joint checks under accounts legal and physical persons;

- Exchange of experts in the basic directions operativnosluzhebnoj activity of the co-operating parties for rendering of consultations and the methodical help;

- Joint preparation, retraining and improvement of professional skill of shots;

- Preparation of joint offers on perfection of the current legislation;

- Maintenance of safety of the co-operating parties in the course of realisation of daily operatively-office activity, and also realisation of coordination of activity of divisions of own safety;

- Etc.

On the basis of stated we see, that forms of such interaction can be various: it and coordination meetings of heads of law enforcement bodies with participants of foreign trade activities; and regional (inter-regional) in common - operative groups, and also coordination councils, for example, Association of economic interaction

«It is central - CHernozyomnaja» [133] etc.

Earlier it has been noticed, that according to a part of 3 articles 13 TK customs bodies performance under the control of the separate actions concerning their competence, other state bodies, establishments and the organisations (to mail service branches, customs warehouses, customs laboratories, duty free shops, customs brokers, Commercial and industrial chamber etc.) has the right to suppose the Russian Federation.

It would be desirable, that was okolotamozhennyh the organisations imposing (at times from the consent and protection of customs officials) paid services which the participant of foreign trade activities is simply forced to accept less. It today really problem.

For example, in region of activity of the Voronezh customs operates more than 20 SVH. Owners CBX are legal bodies - participants of foreign trade activities. They open these warehouses (receive the licence at customs) first of all for the purpose of a premise of the (sent or received) the goods. But as these warehouses of open type therefore the goods which are not belonging to them are located on their area also. But the given services paid. In case of absence or inadequate registration of any document for passage of one of control stages (and them 5) - declaring process stops, and the counter for storage does not cease to work, but not on customs and not on the state, and on owner SVH.

And all it against the warehouse not equipped on the international standards.

According to position about SVH, approved the order of the State Customs Committee from November, 10th, 2000 №1013 to the equipment and arrangement CBX makes the certain demands providing its normal functioning (cargo handling and vehicles; the warehouse equipment; a communication facility; office equipment; furniture etc.). Nevertheless, quality of given services by owners of warehouses leaves much to be desired, as it is not commensurable with quotations for these services.

At the same time, in customs of the Moscow area customs registration THAT) is carried out in faster terms (as a rule, - in terminals), than in the Voronezh customs so and is more cheaper for participants of foreign trade activities.

One of directions of the decision of this problem is creation in each region of activity of customs body of the Centers on customs registration - Customs terminals.

Their main appointment consists in, that near to customs body (in one place) such types of service as were offered the participant of foreign trade activities:

- Consultation under the customs legislation and practical questions of customs registration;

- Preparation of a package of documents for customs "clearing" of cargo;

- The help in reception of certificates and permissions;

- Optimisation of customs payments;

- Customs declaring of the goods in various modes,

- Processing and delivery of cargoes;

- Loading, unloading;

- Services of a customs carrier;

- Delivery of cargoes to addressees special means of transportation under customs support;

- Storage in premises and in warehouses with the warehouse equipment;

- Examination of the foreign trade contracts;

- Logistics;

- Services in cargo insurance (from the moment of registration of the contract before the termination of customs "clearing");

- Cable, post services etc.;

All it if it is necessary, with maintenance of participation in work of the representatives allocated with necessary powers, from concrete enforcement authorities (for example, services in certification) to place in one complex on purpose: to facilitate and accelerate process of customs registration of the goods - for persons moving these goods through border. The given scheme is tempting and for control bodies, and for supervisory authorities - all in one place! It is banal, but time are money. And money - for all: for managing subjects and for the state bodies.

What is - experimentally this scheme is approved. As an example the Terminal Wood »in Москве1 serves«. Practically all possible types of service listed above, there are given. But the most indicative is the fact of customs registration for three hours!!! And it at the five-step scheme of registration!

In no way it is impossible to delay introductions of this practice in region of activity of each customs body. It is necessary to reduce quantity of customs and customs posts (in the customs territory - about it the author specified earlier), and with attraction as sequesters of managing subjects (and they in such procedure first of all are interested), and also managements of subjects of Federation to find such possibilities.

Let's hope, that accepted on November, 6th, 2002 for №1175 Order of the State Customs Committee of Russia «About places of customs registration of the goods» is the first step to qualitative and fast customs registration. [134 [135]

It is necessary to note such positive experience of interaction of customs bodies, as:

1. Cooperation with the Ministry of natural resources of the Russian Federation. It is a question of trade in kinds of the wild nature and the fauna, being under the threat of disappearance. Customs bodies within the limits of the competence provide performance of the international obligations of Russia following from the Convention on trade by kinds of wild flora and fauna, being under the threat of disappearance (CITES). Customs registration of the given kind of the goods is made only in the presence of certificates (permissions) of executive organs (CITES). The list of kinds of animals and the plants which are coming within the purview of the Convention, with the account of the amendments accepted on 11 th Conferences of Parties CITES has been directed 29.11.2000 of Russia of the State Customs Committee to customs bodies.

Besides, the legislation of the Russian Federation provides licensing of export of wild animal and wild-growing plants.

But to spend customs registration of such specific goods, being guided by Convention positions, very difficultly. The existing is standard-legal base on CITES supposes ambiguous interpretation of the norms established by it. It considerably reduces an overall performance nature protection, customs and courts of justice. As consequence - activization of illegal trade by objects of the wild nature.

Necessity of perfection of legislative base on CITES - abundantly clear. Therefore so it is important developed now joint efforts of several departments including the State Customs Committee of the Russian Federation, the project Corrected export from the Russian Federation and import in the Russian Federation of kinds of animals and plants, their parts or the derivatives getting under action CITES. Rules not only will differentiate powers of corresponding departments, but also will give the chance to them more accurately and operatively to co-operate between собой1.

2. Cooperation with Ministry of Railways (Ministry of Railways of the Russian Federation), Seaports, Association of forwarding agents, well, and is final with the largest cargo owners and carriers.

In this plan results Baltic конференции1 are indicative.

Addressing to the Baltic conference noticed, that now the special attention is demanded by perfection of the is standard-legal base regulating activity of participants of transportation process and their interaction. In particular, according to the chief of Sea administration of port (MAP), the deterrent is absence of the federal act «About ports» in which it would be spoken about differentiation in them of industrial and kontrolno-imperious functions.

As the director for coordination of operations of Open Society «Seaport St.-Petersburg» has noted, domestic ports now have no status of the transport organisations and are considered, in particular - the customs legislation, as senders and addressees of cargoes that mismatches specificity of stevedore business.

Imperfect there is the legislative base, regulating to activity of customs, forwarding agents, cargo owners, the railway and their mutual responsibility in the course of a cargo transportation.

The first deputy minister who has taken part in conference of means of communication of the Russian Federation Vladimir Yakunin has informed, that on exit board of Ministry of Railways in May, 2002 the decision on creation informatsionnologisticheskogo the centre of the St.-Petersburg transport knot was accepted.

The logistical centres are necessary for a supply with information of goods traffics, coordination of activity of all participants of transport process with a view of perfection of work of Ministry of Railways. As the pilot project the first such centre will be created on the basis of the October railway with use of possibilities of its computer centre and Academy of a railway transportation with the assistance of Petersburg portovikov. Under the organizational form it will be joint venture of Ministry of Railways and the Ministry of transport of the Russian Federation.

The decision made by railwaymen is caused by an intensification of development of the foreign trade communications of Russia. Despite existence of the fulfilled mechanism of planning of demands of consigners with Ministry of Transport and Ministry of Railways, operating system of planning of transportations in railway-water communication works unsatisfactorily. As a result, Vladimir Yakunin marks, losses bear both cargo owners and carriers. Thus if in ports for idle time of vessels certain penalties the railway is practically forced to contain the trains transformed into warehouses on wheels are levied. From here necessity of working out of the new mechanism of planning and regulation of transportations for the account of creation of a uniform information field in transport system «the railway - port - sea transport». This process should be optimised thanks to distribution of goods traffics through the information-logistical centres.

At the same time, the October railway begins joint prekt with the State Customs Committee of Russia - operation on a route St.-Petersburg - Moscow of the train, gruzhyonnogo not cleared goods. Occurrence of this train will help importers to accelerate cargo customs clearance. Possibility of similar transportation of the goods is provided by the order of the State Customs Committee of Russia №441 from 30.04.2002 (per. № 3456 from 20.05.2002, it is published in №12-13 "TV" for 2002) On it all import goods delivered from the USA in seaport of St.-Petersburg, should be made out at appointment customs. Certainly, not cleared cargo needs to provide a special corridor for transportation. Such corridor managed to be organised on the Moscow direction.

The train diagramme of trains with nerastmozhennymi the goods is already developed

mi. It will consist of 40-45 platforms and Moscow-commodity will ply twice a week between the first container terminal of seaport of Petersburg in avtovo and the terminal. In a way the structure will be accompanied by employees of security structures, and at both stations of appointment container platforms and premises for brokers and customs posts are prepared. We will notice, that in Petersburg customs officers even will not screen the arrived cargoes. At the beginning the train will transport only «dry containers - with canned food, office equipment, furniture. However after the lapse of time any nomenclature, including meat, and chicken okorochka will be accepted. Platforms on which put not containers, and refrigerators will be used For this purpose.» 1.

3. Now teamwork of two services MHC and the State Customs Committee is led in three basic directions: the organisation and carrying out of control actions; an information exchange; working out of projects of normative acts.

Appreciable positive shifts have occurred in the field of a mutual information exchange. In particular, the range of data for a mutual exchange is considerably expanded. Separate data are transferred now not quarterly, and monthly. Indicators and a transfer order to customs bodies of the information on the organisations which are not handing over the reporting, or handing over the reporting testifying to absence of economic activities are approved. Key parametres of transfer of data on the facts of export of the goods from the customs territory of the Russian Federation are defined.

The chairman of the State Customs Committee of Russia Michael Vanin to all participants of foreign trade activities recommended to be registered by tax organs till January, 2003 to get to the uniform state register as the register will be directed to all boundary customs bodies, and those organisations which in it

Will not get, cannot receive the cargoes.

In regions of activity of some customs bodies coordination is carried out in the form of mutual information interchange about offences connected with export-import deliveries. For example, in Krasnoyarsk region the customs in process of fulfilment of export-import transactions directs to the State tax inspection across Krasnoyarsk region data on return to tax bearers from depositary accounts of customs of customs payments. The received data allow to establish the facts of infringement of an order of formation of structure of expenses the enterprises at realisation of export-import transactions and additional increase in object of the taxation. Data about export of likero-vodka production separately go. On the basis of the information of customs and At FSNP (Managements of federal service of tax police) the list of the enterprises which are carrying out large deliveries of military technics in abroad of the country, for the purpose of fact-finding of concealment of a gain and maintenance of return of a currency gain, and also the enterprises received the humanitarian help and using it not on a special-purpose designation was formed. Tax organs direct to other subjects of coordination activity the list of the enterprises - debtors, materials of checks of observance of the currency legislation.

For 9 months 2002 by tax service with use of the information received from customs bodies, it is spent more than 130 thousand kameralnyh and exit checks of the organisations - participants of foreign trade activities. Offences are revealed at 11,6 thousand checked up, donachislenno 5,7 billion roubles, is given up in compensation of the VAT from the federal budget for the sum of 9,3 billion roubles.

Owing to imperfection of the current legislation application by tax bearers of the roguish schemes connected with an export privilege under the VAT has become frequent. Unfair tax bearers, including carrying out "lzheeksportnye" operations, have transformed VAT compensation on export to the largest source of the income. For 10 months 2002, the sum of payments on VAT compensation has constituted 182 billion roubles from put in pawn in the budget of 201 billion roubles. After coming into force of the joint order from August, 2001 «About strengthening of the customs and tax control at declaring of the goods according to a customs mode of export», an order of 500 exporters have ceased to make demands to compensation of the VAT for the cumulative sum more than 2 billion roubles.

The concrete results reached during teamwork in sphere of the control over participants of foreign trade activities show, interaction of two departments in struggle against customs and tax offences is how much actual. As an example it is possible to result well-known business about contraband of the furniture realised in furniture centres "Grandees" and «Three whales». It is established, that large parties of import furniture passed customs registration with application fictitious tovarosoprovoditelnyh documents. Thus the goods weight was underestimated on the average in 3 times, cost - in 3-5 times, customs payments - in 10 15 times. Then the furniture let out in the free reference pereprodavalas to the numerous firms leasing the areas in the centres «Three whales» and "Grandee" with concealment from the taxation to 90 % of profit. The received money resources through banks "Zeniths", "Credit-trust", "TSentrokredit" etc. Were translated in foreign banks, partially went on acquisition of actions of the most profitable enterprises. Under the documents prepared by customs bodies on registration of furniture of concerning 157 organisations actions of the tax control are carried out. Are opened 27 organisations which have specified falsehoods about ostensibly open accounts in bank structures. Almost on 50 organisations customs registration because of debts available for them against the budget and nepredostav - lenija the tax reporting is suspended. The total sum donachisleny has constituted 93,1

One million roubles [136].

4. Interaction of customs bodies and divisions Gosavtoin - spektsii at the control of vehicles has for an object to provide observance by owners of vehicles or the persons authorised by them when due hereunder (foreign and Russian) legislations of the Russian Federation, and also the goods transported by them, suppressions of cases of import and export forbidden to moving through Frontier of the Russian Federation of the goods, observance by the specified persons of the established order of the state registration of vehicles in the Russian Federation.

5. Customs bodies and with the Ministry of Finance co-operate. It is necessary, in particular, in case of acceptance of the State Customs Committee of Russia decisions on a recognition hopeless to collecting and write-off of a shortage and debts on penjam on the federal taxes and the gathering which are coming under to payment in connection with moving of the goods through customs border of the Russian Federation of the legal or physical person in the sum of 20 million of roubles and more since the given decision of the State Customs Committee comes under to the coordination with the Ministry of Finance of Russia.

6. Rather vital topics for interaction of law enforcement bodies (including customs) and banks is repatriation of a currency gain with a view of the prevention of infringements of the currency legislation, not transfer of a currency gain into accounts in the authorised banks. Practice shows, that is desirable, that in the coordination meetings devoted to specified subjects, workers of arbitration courts as not all of them are sufficiently familiar with features of the customs legislation, and the main thing participated also — the uniform approach to consideration of corresponding affairs is not developed.

The special attention is necessary for turning on mutual information interchange between law-enforcement bodies, safety, and also with representatives of the Ministry of economic development and trade of the Russian Federation who should direct to customs bodies of data on validity (groundlessness) nepostuplenija a currency gain, however frequently this duty do not carry out.

7. The basic loading on coordination realisation in struggle against customs offences in the country lays on regional public prosecutors (till 2000 - transport Offices of Public Prosecutor), and also on regional public prosecutors. Administrative controls of laws by customs bodies and their officials, legality of legal acts published by them, infringements of the rights and freedom of the person and the citizen are carried out by organs of the Prosecutor's Office on the basis of the messages which have arrived to them, statements, complaints and other data on the facts of law-breakings.

In case of revealing of infringements in activity of customs bodies and their officials the public prosecutor is obliged to react in appropriate way. The law provides three forms of reaction of the public prosecutor on legality infringements: protest bringing, entering of representation and removal of the corresponding decision.

The most widespread certificate of public prosecutor's reaction to infringements of legality from customs bodies and their officials is protest bringing on the legal act contradicting the law.

The following form of public prosecutor's reaction to the facts of infringement of legality from customs bodies and their officials, and also on the reasons and conditions, it promoting, is representation entering. It is brought in that customs body which is competent to take measures on elimination of infringements of legality. The revealed law-breaking or their set, generalisation of complaints to actions of customs bodies and their officials regularly arriving in Office of Public Prosecutor, the generalisation of judiciary practice testifying to infringements of legality in this or that customs body, etc. can be the basis of entering of representation

There are regional Offices of Public Prosecutor in which work on coordination is led at such high level, for example North Caucasian, that practically it is not necessary to apply the specified forms of reaction of the public prosecutor. Here the coordination meetings which constant participants are also the North Caucasian Department of Internal Affairs on transport, the North Caucasian Customs, Management of the North Caucasian railway are regularly held. In spite of the fact that coordination councils are administrative structures in which questions are considered (are discussed), but, as a rule, do not dare, about an urgency of the problems considered at such meetings, «the decisions made on them testify To strengthening of supervision of execution of the customs legislation at registration of the vehicles moved by physical persons, in cases of granting of privileges on payment of customs payments», «About execution of the legislation on safety transported by railway and sea transport of cargoes, suppression of their illegal export abroad», etc.

Questions of efficiency of revealing of customs offences were considered and at coordination meetings in East-Siberian region. So, East-Siberian regional centre VEK of Russia in coordination with bodies of transport and territorial Offices of Public Prosecutor of region develops and introduces in action the Program of creation of the uniform monitoring system and supervision of observance of the legislation of the Russian Federation in sphere of currency, export-import and other external economic operations in region for 1997-1998 of of One of the most important purposes of its creation formation of a uniform information field with association of departmental databases of law-enforcement and supervising bodies was.

The case in point was discussed and at coordination meetings in Mid-Siberian transport Office of Public Prosecutor. On their results practice of carrying out of quarterly verifications of the materials transferred by customs bodies and in other law enforcement bodies is established. Besides, the Mid-Siberian transport Office of Public Prosecutor in common with experts East-Siberian RTS VEK the Russian Federation has developed offers on change and current legislation addition about foreign trade activities which have been discussed at coordination meeting of heads of law enforcement bodies of Krasnoyarsk region.

Coordination meetings are devoted also to questions of struggle against evasion of citizens from payment of payments by representation of fictitious documents for reception of the privileges considered at definition of customs payments. At such meetings errors and the infringements supposed by workers of customs bodies at customs registration and the control are analyzed. At the same time it is necessary to notice, that supervising body - Office of Public Prosecutor, the governmental order from January, 26th, 2000 №72 have allocated with the right not only to make claims in interests of the state (customs bodies) about collecting of not paid customs payments, but also the right of transfer of a part from the sum of these payments of Fund of development of Office of Public Prosecutor. And only on March, 6th, 2002 the given decision has been recognised by become invalid referring to Federal act article 3 «About modification of Federal act article 52« About Office of Public Prosecutor of the Russian Federation »[137].

With a view of coordination of interaction of divisions of the State Customs Committee of Russia, the organisations and the establishments, the subordinated State Customs Committees of Russia with other bodies and the organisations, the State Customs Committee in the plan of work for 2003 has included such actions, as:

1) the coordination with the Ministry of Internal Affairs of Russia of the project of the order of the Ministry of Internal Affairs of Russia and the State Customs Committee

Russia «About measures on realisation of the mutual automated information interchange about vehicles»;

2) the organisation and carrying out of session of the central interdepartmental commission on coordination of interaction of customs bodies with federal enforcement authorities for preparation of recommendations and decision-making concerning illegal moving through customs border of the Russian Federation of sharing and radioactive materials;

3) preparation and a direction in the Ministry of Finance of Russia of offers on perfection of tax laws of the Russian Federation concerning change of rates of excises, nomenclatures of the goods assessed with excises, and the inventories released from taxation by excises at import on territory of the Russian Federation;

4) the edition of instructions about offset of the tax to the added value in the account of payment of customs payments (after the edition of the Order of interaction of tax, customs bodies and bodies of federal exchequer at realisation of compensation of the VAT according to item 4 of item 176 of a part of the Russian Federation second the Tax code);

5) carrying out together with the Ministry of Internal Affairs of Russia, FSB of Russia of verifying and operatively-search actions concerning the firms which are carrying out export of the goods, for counteraction to attempts of unreasonable compensation from the federal budget of the VAT;

6) a direction in Security council of the Russian Federation and FSB of Russia of the information on results of work of customs bodies on revealing and suppression of the illicit channels promoting financing of terrorist and extremist activity, and also involving attempts in this illegal activity of officials of customs bodies;

7) carrying out of meeting-seminar with the State Office of Public Prosecutor of the Russian Federation, the Ministry of Internal Affairs of Russia, FSB of Russia on problems of struggle against illegal compensation of the VAT from the federal budget;

8) the statement of an order of the organisation of interaction with MHC Russia at carrying out of control actions;

9) working out of the standard of the reporting of tax and customs bodies about results of joint control actions concerning the organisations - participants of foreign trade activities;

10) the statement of an order of informing of frontier customs bodies about the data which are available in MHC Russia (the Uniform state register of legal bodies) and a database of participants of foreign trade activities and t.d [138].

All it testifies that the State Customs Committee as the organizational body of customs system, not incidentally co-operates with other establishments and the organisations, and will organise planning of activity of customs bodies on interaction with a view of realisation of customs business in territory of Russia.

Interaction of customs bodies with all other public authorities has only one global purpose: to simplify, reduce the price and accelerate the decision of all significant for participants of foreign trade activities of questions on customs registration of the goods (goods traffics) moved through border. Creation of the Centers on customs registration is a road from set of doors to «one window» as the new system of work of authorities figuratively is called.

All who anyhow had to face authorities at the decision of any questions, can testify, that the red tape, the bureaucratism legitimised and not legitimised requisitions take away a lot of time and money, spoil nerves and affect development of economy of our country and accordingly at level of our life. To force bjurokratiche - I will hold down the car to work for the blessing of the person, instead of on replenishment of someone's pockets, let even state, the purpose, certainly, so noble, however both uneasy. And all it is possible and it is necessary to carry out, besides joint operative actions, the organisation of carrying out of scientifically - research works in the field of customs business (and it is one of functions of the State customs committee of the Russian Federation).

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A source: AGISHEVA ELENA NIKOLAEVNA. LEGAL And ORGANIZATIONAL ASPECTS of ADMINISTRATIVE ACTIVITY of CUSTOMS BODIES of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow -. 2003

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