Art. 153 Labor Code of the Russian Federation: questions and answers

What determines the amount of payment for weekends and holidays?

Work on a weekend or holiday is an exception (Article 113 of the Labor Code of the Russian Federation) and must be paid no less than double ( Article 153 of the Labor Code of the Russian Federation):

For piece workers - at double prices.
For time workers - at double rates (tariffs).
For those receiving a salary - at double the cost of a day or hour, if the work goes beyond the monthly working hours. If this limit is not exceeded, the payment will be single.

At the same time, the employer has the right to establish by internal regulations its own amount of payment for such work, but it should not be lower than that specified in Article 153 of the Labor Code of the Russian Federation. An exception may be creative workers, the list of whom is given in Decree of the Government of the Russian Federation of April 28, 2007 No. 252, athletes and coaches (Article 348.1 of the Labor Code of the Russian Federation), whose work on weekends and holidays may be subject to their own rules.

In addition to double payment, Art. 153 of the Labor Code of the Russian Federation allows such a form as transferring a day off to another day at the employee’s request, with the proviso that payment for work on the original day off will be single, and the postponed day off will not be paid.

See also: “An employee goes on a business trip on a day off - how to pay for a day on the road?”

List of literature on customs law 2021, 2021

19. Ivancha, I.I. The role of the customs service in the development of state financial control over the receipt of customs payments. / I.I. Ivancha. // Bulletin of Tomsk State University. - No. 319. - 2021. - pp. 143-144. 20. Igoshin, R.E. Analysis of the revenue part of the Russian Federation budget generated by customs duties / R.E. Igoshin // Economics and management of innovative technologies. No. 6. — 2021. — pp. 13-19. 21. Kolumbekova, T.E. Improving the system for paying customs duties in modern conditions. / I.E. Kolumbekova. // Terra Economics. - No. 3. - T. 3. - 2021. - P. 89-93. 22. Konik, N. Customs business: textbook. — 2nd edition, stereotypical. / N. Konik, E. Neveshkina. - M.: Omega-L, 2021. - 206 p. 23. Makhovikova, G. Customs business: textbook. — 2nd edition, revised and expanded. / G. Makhovikova, E. Pavlova. - M.: Yurayt, 2021. - 408 p. 24. Matvienko, G.V. Principles of establishing and collecting customs duties: the relationship between private and public interests. / G.V. Matvienko. // Modern customs regulation in the context of the functioning of a single economic space. - 2021. - pp. 63-70. 25. Nemirova, G.I. Customs payments as a factor in the development of Russia's economic potential. / G.I. Nemirova, Z.A. Ilsaev. // Economy and society. - No. 3. - 2021. - pp. 29-33. 26. Novikov, V. Customs tariff regulation of foreign economic activity and customs value: textbook. / V. Novikov V. Revin, M. Tsvetinsky. - M.: Binom, Knowledge Laboratory, 2021. - 328 p. 27. Orazaliev, A.A. Features and problems of collection of customs and other payments by Russian customs authorities at the present stage of Eurasian integration. / A.A. Orazaliev. // Management of economic systems. - No. 5. - 2021. - pp. 12-20. 28. Ostroumov, N.V. Legal status of customs and tariff regulation. / N.V. Ostroumov. // Legal science. - No. 1. - 2021. - pp. 58-61. 29. Pankratova, V.I. Legal regulation of relations in the process of receipt and distribution of customs payments in the EurAsEC Customs Union. / IN AND. Pankratova. // Financial right. — No. 6. - 2021. - pp. 43-46. 30. Pashchenko, A.V. Procedures for establishing customs duties. / Legal relations regarding the establishment and payment of customs duties in the Customs Union within the framework of the EurAsEC: monograph. / A.V. Pashchenko. - M.: Institute of Public Law Research, 2021. - 160 p. 31. Pokrovskaya, V. Customs business: textbook. / V. Pokrovskaya. - M.: Yurayt, 2021. - 732 p. 32. Postnikov, L.V. On the tax nature of customs payments. / L.V. Postnikov. // Bulletin of the Altai State Agrarian University. — No. 2. - 2021. - pp. 134-137. 33. Rudenko, L. Economics of customs affairs: textbook. / L. Rudenko, R. Gubanov. - M.: Business and Service, 2015. - 112 p. 34. Savinova, E.A. Statistical analysis of the volumes and structure of customs duties in the Russian Federation. / E.A. Savinova, V.G. Stepchenko. // Economics and modern management. — No. 7. — 2021. — pp. 41-45. 35. Safina, D.I. Dynamics and structure of revenues from customs duties to the federal budget of the Russian Federation since Russia’s accession to the WTO. / D.I. Safina, M.I. Konovalova. // Bulletin of Tomsk Polytechnic University. - No. 1. - 2021. - P. 262-267. 36. Sidorov, V. Customs law: textbook. — 5th edition, revised and expanded. / V. Sidorov. - M.: Yurayt, 2021. - 512 p. 37. Customs Union of Russia, Belarus and Kazakhstan: problems of formation and development prospects: Materials of the international. scientific-practical conference / ed. V.N. Komkova. — Saratov: Saratov source publishing house, 2021. — 78 p. 38. Khalevinskaya, E.D. Trade policy: textbook / E.D. Khalevinskaya - M.: Master, Research Center INFRA-M, 2015. - 304 p. 39. Shepeleva, P.M. Taxation of participants in foreign economic activity: textbook. — 2nd edition. / P.M. Shepeleva, E.B. Shuvalova. - M.: Dashkov and Co., 2021. - 132 p.

Features of replacing a rest day?

In relation to transferring a day off to another day, you need to keep the following in mind:

Such a replacement is not possible for employees signed under a short-term employment contract (Article 290 of the Labor Code of the Russian Federation), and may not apply to representatives of creative professions, athletes or coaches (Articles 113 and 348.1 of the Labor Code of the Russian Federation).
Even if an incomplete daily workload is worked on a weekend, a whole day of rest is provided in return for this day ( Article 153 of the Labor Code of the Russian Federation).
Regardless of which month (current or one of the following) the rescheduled day off is taken, payment for this month must be in full (letter of Rostrud dated 02/18/2013 No. PG/992-6-1), since the amount of the working time standard is a day off does not affect. In this regard, the day off postponed to another month will actually be paid.

ONLINE REFERENCES

When writing a test, coursework or dissertation on law, it is necessary to make a correct bibliographic description of the codes present in the list of references. Codes in the bibliography are present in the vast majority of legal works. Codes in the list of references are drawn up in accordance with GOST, or in accordance with the requirements of methodological recommendations provided by the educational institution.

Registration of codes in the bibliography

In order to understand how to formalize the code in the list of references, we will consider the rules for the registration of individual codes of the Russian Federation.

Civil Code of the Russian Federation in the list of references, example:

Submit your bibliography ONLINE HERE

— Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ (as amended on August 3, 2018) // Collection of legislation of the Russian Federation. - 05.12.1994. - No. 32. - Art. 3301.
— Civil Code of the Russian Federation (part two) dated January 26, 1996 No. 14-FZ (as amended on July 29, 2018) // Collection of legislation of the Russian Federation. - 01/29/1996. - No. 5. - Art. 410.

This is how you can arrange the Civil Code in the list of references.

The Criminal Code of the Russian Federation in the list of references, example:

— Criminal Code of the Russian Federation dated June 13, 1996 No. 63-FZ (as amended on December 27, 2018) // Collection of legislation of the Russian Federation. - 06/17/1996. - No. 25. - Art. 2954.

This is how the Criminal Code can be presented in the list of references.

Submit your bibliography ONLINE HERE

Tax Code of the Russian Federation in the list of references, example:

— Tax Code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ (as amended on November 27, 2018) // Collection of legislation of the Russian Federation. - No. 31. - 03.08.1998. - Art. 3824.
— Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 27.11.2018) (with amendments and additions, entered into force on 12.12.2018) // Collection of legislation of the Russian Federation. - 08/07/2000. - No. 32. - Art. 3340.

This is how you can arrange the Tax Code in the list of references.

Labor Code of the Russian Federation in the list of references, example:

— Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ (as amended on April 1, 2019) // Collection of Legislation of the Russian Federation. - 01/07/2002. — No. 1 (part 1). — St. 3.

This is how you can arrange the Labor Code in the list of references.

Family Code of the Russian Federation in the list of references, example:

— Family Code of the Russian Federation dated December 29, 1995 No. 223-FZ (as amended on August 3, 2018) // Collection of Legislation of the Russian Federation. - 01/01/1996. - No. 1. - Art. 16.

This is how you can arrange the Family Code in the list of references.

Budget Code of the Russian Federation in the list of references, example:

— Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ (as amended on December 27, 2018) // Collection of Legislation of the Russian Federation. - 08/03/1998. - No. 31. - Art. 3823.

This is how you can arrange the Budget Code in the list of references.

Submit your bibliography ONLINE HERE

Customs Code of the Russian Federation in the list of references, example:

— Customs Code of the Eurasian Economic Union (Appendix No. 1 to the Agreement on the Customs Code of the Eurasian Economic Union dated April 12, 2017) [Electronic resource] // Official website of the Eurasian Economic Union. — Access mode: https://www.eaeunion.org/.

This is how you can arrange the Customs Code in the list of references.

Housing Code of the Russian Federation in the list of references, example:

— Housing Code of the Russian Federation dated December 29, 2004 No. 188-FZ (as amended on July 26, 2019) // Collection of Legislation of the Russian Federation. - 01/03/2005. — No. 1 (part 1). - Art. 14.

This is how you can arrange the Housing Code in the list of references.

Code of Administrative Offenses of the Russian Federation in the list of references, example:

— Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on August 2, 2019) // Collection of Legislation of the Russian Federation. - 01/07/2002. — No. 1 (part 1). - Art. 1.

This is how you can arrange the Code of Administrative Offenses in the list of references.

Submit your bibliography ONLINE HERE

Criminal Procedure Code of the Russian Federation in the list of references, example:

— Criminal Procedure Code of the Russian Federation dated December 18, 2001 No. 174-FZ (as amended on August 2, 2019) // Collection of legislation of the Russian Federation. — 12/24/2001. — No. 52 (Part I). - Art. 4921.

This is how you can arrange the Criminal Procedure Code in the list of references.

Thus, a reference to the code in the list of references is drawn up like any other legal act. Codes in the list of references according to their validity are placed after the Constitution and Constitutional Federal Laws. The bibliographic description of the codes of the Russian Federation is similar for all codes, but when preparing the bibliographic description of the codes, it is worth considering that each of them has its own number and publication date, and even more so is published in various sources.

<Letter> Ministry of Finance of Russia dated August 27, 2020 N 27-01-22/75263 <On the import into the territory of the Russian Federation and other territories under its jurisdiction of aircraft engines, spare parts and components intended for construction, repair and (or) modernization on the territory of the Russian Federation of civil aircraft, as well as printed publications, prototypes and (or) their components necessary for the development, creation and (or) testing of civil aircraft and (or) aircraft engines>

It is reported, in particular, that in accordance with paragraph 6 of Article 126 of the EAEU Labor Code, conditionally released goods have the status of foreign goods and are under customs control until such goods acquire the status of Union goods.

Conditionally released goods specified in subparagraph 1 of paragraph 1 of Article 126 of the EAEU Labor Code acquire the status of Union goods after the termination of the obligation to pay customs duties, unless otherwise established by the legislation of the Union member states.

According to subparagraph 1 of paragraph 4 of Article 136 of the EAEU Labor Code, one of the grounds for terminating the obligation to pay customs duties in relation to goods placed under the customs procedure of release for domestic consumption with the use of benefits for the payment of customs duties associated with restrictions on the use and (or) disposal of these goods , is such a circumstance as the expiration of 5 years from the date of release of goods in accordance with the customs procedure for release for domestic consumption, unless another period of validity of restrictions on the use and (or) disposal of these goods is established, provided that the payment deadline has not come during this period customs payments established by paragraph 11 of Article 136 of the EAEU Labor Code.

In accordance with paragraph 10 of Article 136 of the EAEU Labor Code, in relation to goods placed under the customs procedure of release for domestic consumption with the use of benefits for the payment of customs duties associated with restrictions on the use and (or) disposal of these goods, the obligation to pay customs duties is subject to execution when the occurrence of the circumstances specified in paragraph 11 of Article 136 of the EAEU Labor Code.

In case of committing actions in violation of the goals and conditions for providing benefits for the payment of customs duties and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, including if the commission of such actions led to the loss of such goods, for a period payment of customs duties is considered the first day of completion of these actions, and if this day is not established, the day of placing the goods under the customs procedure of release for domestic consumption.

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Sources of customs regulation within the Eurasian Economic Union

In this article, the author examines the system of sources for regulating customs relations of the Eurasian Economic Union. The article defines the legal nature of the acts that form the system of law of the Union, and also defines the hierarchy of the action of regulatory acts in terms of their legal force. A comparative analysis of the status of decisions of the EAEU Court and the Court of the European Union was carried out.

Key words: Eurasian Economic Union, customs regulation, customs law, international customs law, integration.

In the legal literature, different approaches to understanding the source of law have been formed. In the material aspect, the source of regulation of relations is society itself, man, as well as ideas and various kinds of theories.

Theories, views, concepts that influence law-making activities are “ideal” sources of law, since they form the basic principles and, based on the legal-linguistic content, certain ideals for building the relations themselves.

Officially adopted and supported by the force of an authoritative order, as well as acts expressed in material form, are formal legal sources of law. They are the basis for constructing sources of customs regulation within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU).

The ongoing integration processes served as the basis for the creation of the EAEU. The prerequisite was the signing of the Agreement on the Customs Union by the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation in 1995 [1]. This Agreement became the basis for the formation and development of supranational legislation of the association. The main stage in the formation of the integration form - the Union of several states, and as a result, its sources, occurred in the period from 1995 to 2014.

In January 2012, international treaties came into force that form the legal basis for the Common Economic Space of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, creating the basis for the free movement of not only goods, but also services, capital and labor, including: Agreement on cooperation in combating illegal labor migration from third countries dated November 19, 2010 [2], Agreement on creating conditions in financial markets to ensure free movement of capital dated December 9, 2010 [3] and others.

On May 29, 2014, the Russian Federation, the Republic of Kazakhstan and the Republic of Belarus signed the Treaty on the Eurasian Economic Union (EAEU). The agreement marked the transition of the Eurasian economic project to a new, deeper level of integration. Later, the Republic of Armenia and the Kyrgyz Republic joined this agreement.

The sources of law of the Eurasian Economic Union are:

international treaties within the Union;
international treaties of the Union with third parties;
decisions and orders of the Supreme Eurasian Economic Council;
decisions and orders of the Eurasian Intergovernmental Council;
decisions, orders and recommendations of the Eurasian Economic Commission.

The main source of directly applicable norms is the Treaty on the Eurasian Economic Union and the Treaty on the Customs Code of the Eurasian Economic Union. This act is a constituent act. However, the legal nature of such a legislative document also has certain features.

On the basis of this constituent act, not just an “international intergovernmental organization” (IGO), but an “international organization for regional economic integration” is created. The EAEU has certain characteristic features that allow us to say that the EAEU is an international supranational organization.

Article 6 of the Treaty is drawn up on the basis of certain functional principles: description of EAEU law by indicating a list of its sources; description of the procedure for implementing certain sources in the national law of the Member States; formation of the principle of consistency of individual sources with other sources with higher legal force, or their elements (main goals, principles and rules of operation); securing priority in use in the event of conflicts between sources of different legal force.

The law of the EAEU, in accordance with the logical construction of Art. 6 of the Treaty, includes two types of international legal sources: international treaties and acts of the EAEU bodies, the adoption of which is entrusted to two intergovernmental bodies of the Union - the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council and a supranational body - the Eurasian Economic Commission. The EAEU contractual framework is systematized according to the principle “from general to specific.” At the same time, there are three types of international treaties as sources of Union law: the founding Treaty of the EAEU, international treaties within the Union, international treaties of the Union with a third party [4, p. 165].

The Treaty establishing the EAEU defines certain rules for the validity of international treaties:

1) international agreements of the Union with a third party must not contradict the main goals, principles and rules of operation of the Union;

2) in the event of conflicts between international treaties within the Union and the Treaty, the Treaty takes precedence;

3) decisions and orders of the bodies of the Union must not contradict the Treaty and international treaties within the Union.

The law of the Union also includes certain types of international treaties, some of which are equated to the types of contracts established in Art. 6.

The form of construction of the EAEU legislation, for the purposes of regulating customs legal relations, has a conventional form, which implies the creation of a new international-regional legal order within the framework of customs cooperation, as well as the identification, on an equal basis with states, of the subjects of such relations - persons of the EAEU member states.

When conducting a comparative analysis of the operation of norms within the European Union and the EAEU, it is necessary to point out that the main principle of constructing the norms of law of the EAEU is the equality of members, and in the EU, the prevalence of the interests of the organization itself. This fact is also based on the fact that the main act of the EAEU states, namely the Constitution, is sovereign and dominant; the norms of the EAEU, through implementation, are brought into organizational order within the actions of each member state of the EAEU.

The next source of customs regulation within the EAEU is the Treaty on the Customs Code of the Eurasian Economic Union (EAEU Customs Code), signed on April 11, 2017, which entered into force on January 1, 2018.

The sources of Union law also include agreements that are concluded by the EAEU participants to form certain types of customs relations (for example, customs procedures), or improve the consolidation of countries in terms of the development of regional customs relations, and are also valid for the period of adoption of the Treaty on the EAEU. This group of agreements includes the agreement on the accession of the Republic of Armenia to the Union, as well as the accession of the Kyrgyz Republic.

Sources of law include decisions and orders of the governing bodies of the EAEU: the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council and the Eurasian Economic Commission.) The forms of such acts are: decisions and orders. The main governing body of the Union is the Supreme Eurasian Economic Council (hereinafter referred to as SEEC).

Next in the structure of sources of regulation are acts issued by the Intergovernmental Council. The main functions of the Intergovernmental Council are to ensure the implementation and monitoring of the execution of the Treaty on the EAEU and other agreements within the Union. The Intergovernmental Council gives the necessary instructions to the EEC and considers issues on which it has not reached consensus. The Intergovernmental Council also makes decisions and orders.

In case of conflicts between the decisions of the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council and the Eurasian Economic Commission:

1) decisions of the Supreme Eurasian Economic Council have priority over decisions of the Eurasian Intergovernmental Council and the Eurasian Economic Commission;

2) decisions of the Eurasian Intergovernmental Council take precedence over decisions of the Eurasian Economic Commission.

Decisions and orders of the Intergovernmental Council are binding for the Union members and are also subject to implementation by the EAEU member countries. Acts of the Intergovernmental Council should not contradict national norms, as well as sources of Union law. An example of an act is the Decision of the Eurasian Intergovernmental Council No. 5 [5], related to the performance of customs operations electronically and the application of established rules by all EAEU states.

Next come the acts of the Eurasian Economic Commission (hereinafter - EEC). The EEC is a body that also creates legal sources for regulating customs relations of the EAEU. The EEC has the status of a supranational governing body and in its activities is guided by the interests of the countries participating in the Eurasian economic integration project as a whole, without motivating its decisions by the interests of any of the national governments. The decisions of the Commission are binding on the territory of the EAEU member countries.

The legal status of the EEC is separately highlighted by the Treaty on the EAEU. This fact indicates the special legal status of the commission; its acts must be directly applied in states. However, the Treaty on the Establishment of the EAEU also indicates the hierarchy of sources of EAEU law. In paragraph 3 of Art. 6 of the Treaty on the Establishment of the EAEU states that decisions and orders of the Union bodies must comply with the Constituent Document and international treaties within the Union. This reveals the special supranational character of the acts adopted by the commission.

In accordance with Appendix No. 1 to the Treaty on the EAEU, the EEC exercises its powers on the basis of the principle of mutual benefit, equality and consideration of the interests of member countries, economic justification of decisions made, openness, publicity and objectivity. The scope of its powers is determined by the specified Appendix and covers all areas of application of the Treaty on the EAEU. Let us note that the legislation of the Association has a clear structure and hierarchy of acts, which is also seen in the powers of the governing bodies of the Union.

The Commission is also vested with the right to sign international agreements with third parties within its competence, ensures the implementation of international agreements that are part of the law of the EAEU, and is the depositary of such agreements. If the EEC has signed an agreement with a third party, such an agreement becomes one of the acts that is the source of EAEU law.

Thus, in 2021, the EEC Commission, represented by its chairman, signed an agreement [6] in the field of mutually beneficial trade with the Republic of Singapore. Let us note that the decisions of the Customs Union Commission that were in force on January 1, 2012 retain their legal force unless they have been cancelled.

From our analysis in the field of adoption of acts that are the source of regulation of customs relations, which develop, on the one hand, in the international sphere, on the other, within the framework of the activities of a particular state, under the influence of integration processes expressed in supranational regulation, the following trend can be traced:

1) in the sphere of general politicians, the advantage always relates to supranational regulation;

2) in the sphere of coordinated economic-customs activities, the norms of supranational law have an advantage, but only to the extent that is directly regulated by the law of the Association (uniform principles, as well as principles of protection of competition);

3) with regard to the fulfillment of the obligations of a member state of the EAEU in the domestic sphere, the norms of national law are subject to application.

As we said earlier, the legislation of the EAEU is mandatory for its participants, however, there is an exception to this rule. In paragraph 5 of Art. 74 of the Treaty on the EAEU states that the acts and norms of the EAEU should not contradict or worsen the situation of the participating countries, and if any measures or rules interfere with the normal implementation of the activities of the state, or the situation in the state does not allow the implementation of legislative provisions and guidelines, the participating state must take all measures aimed at eliminating, as well as deviate from the rules for implementing the laws of the EAEU.

As we see, the sources of regulation of customs relations of the EAEU do not include court decisions. At the same time, the Court of the Eurasian Economic Union also functions on a permanent basis in the EAEU. Its main priority is to create a uniform application of the legislation of the association by the EAEU participants, an equivalent interpretation of the rules and regulations by the states of the Association in the field of regional international customs cooperation, as well as resolving issues between its participants.

The normative basis for regulating the activities of the EAEU Court is the Treaty on the EAEU, the Statute of the EAEU Court (Appendix No. 2 to the Treaty on the EAEU) and the Rules of the Union Court. By legal nature, this judicial body is a procedural successor to the Court of the Eurasian Economic Community (EurAsEC). Acts adopted by the EurAsEC Court also have legal force in relation to issues adopted by the court.

The legal nature of the EAEU Court is due to the fact that this body is supranational, its main goal is to ensure uniform application by member states and bodies of the Union of the Treaty, international treaties within the Union, international treaties of the Union with a third party and decisions of the bodies of the Union. The decisions of the Court themselves are not included in the system of sources of customs regulation of the EAEU; however, the position of the court is generally binding for the participants of the EAEU, since it creates a unified interpretation of the application of certain provisions of the EAEU legislation.

At the same time, if we compare the legislation of the European Union and the legislation of the EAEU, decisions of the EU court are a source of law, and such decisions are generally binding not only for the parties in respect of whom the case was considered, but also for other entities, namely EU countries. In the EAEU, a court decision is not a source of law; following the legal doctrine of constructing norms, the EAEU legislator points to the fact that there are no similar cases in relation to the subjects initiating legal proceedings, and due to the existing unification of norms, which implies the development of law over time, Separate provisions of the court cannot be applied to subjects for the future.

These arguments are also based on paragraph 102 of the Statute of the EAEU Court, which states that “the Decision of the Court does not change and (or) cancel the existing rules of Union law, the legislation of the Member States and does not create new ones.” In view of this, cases previously considered by the EAEU court are not reviewed, unlike the EU court, which has the power to review judicial precedents after a certain decision is made.

Also, you should pay attention to the fact that the judge of the EAEU court has a special opinion when making a decision, which is absent in the EU. Thus, the judge may not agree with the decision made, but present his reasons in a separate document accompanying the decision. In the EU, judges do not have such a right; the decision must be made unanimously.

The presence of an individual judgment (opinion) of a judge allows you to look at certain problems of a dispute or request from different points of view, assisting the side of the case that appeals this decision to the Appellate Chamber of the Court, which, taking into account the arguments set out in the dissenting opinion, can make a different decision , a more informed decision.

Based on the analysis of the sources of customs regulation within the EAEU, it appears that the sequence of acts is built hierarchically, each body within the EAEU is authorized to adopt certain acts of appropriate legal force, and the issue regarding the possibility of concluding international agreements between entities and a third party has been settled.

An important place in the system of checks and balances, as well as in order to eliminate dualism and misinterpretation of the law, is occupied by the EAEU Court, which is designed to ensure a uniform interpretation and application of EAEU legislation by its subjects.

Literature:

Agreement of the CIS countries of 01/20/1995 “On the Customs Union” (in relations between the EAEU member states that are parties to this Agreement, the Agreement is applied to the extent that does not contradict the EAEU Treaty of 05/29/2014) // ATP “ConsultantPlus”
Agreement on the legal status of migrant workers and members of their families (terminated from 01/01/2015 on the basis of an international agreement dated 05/29/2014) // ATP “ConsultantPlus”
Agreement on creating conditions in financial markets to ensure the free movement of capital (terminated on January 1, 2015 on the basis of an international agreement dated May 29, 2014) // ATP “ConsultantPlus”
Temaeva Yu. S. On the issue of the sources of law of the Eurasian Union // Symbol of Science. 2021. No. 4. P. 162–167.
Decision of the Eurasian Intergovernmental Council No. 5 of July 17, 2020 “On failure to affix customs authorities’ marks in transport (shipping), commercial and (or) other documents when performing customs operations in electronic form” // SPS “ConsultantPlus”
Agreement dated 10/01/2019 “Framework Agreement on comprehensive economic cooperation between the Eurasian Economic Union and its member states, of the one part, and the Republic of Singapore, of the other part” // [Electronic resource] https://www. alta.ru/tamdoc/19bn0107/

Numbers are everything

The new document replaced the Customs Union Code that had been in force since 2010. He pursues the principle of “electronic customs” and maximum rejection of “paper”. “It states that only a customs declaration is sufficient for the passage of goods, and the provision of documents on the basis of which it is filled out is not necessary,” Mukai Kadyrkulov, Minister for Customs Cooperation of the Eurasian Economic Commission, told Rossiyskaya Gazeta.

Customs officers will only be able to demand accompanying documents if the risk management system works. It is based on format-logical control.

“When going through customs clearance, attention is paid to the country of origin (especially if deliveries from it have some preferences for customs duties), the sender, the value column, product code, and so on,” explains Mukai Kadyrkulov. — In the Code, we actually handed over control to information technology. All decisions - from registering a declaration to releasing goods into free circulation - will be made by a computer, not a person. Whether additional checks are needed and, if so, in what form, will also be decided by the information and analytical system, and not by a specific customs inspector. If the system is triggered, a request is automatically sent - a requirement to provide a certificate of the country of origin or other data.”

In addition, the product release time is sharply reduced. It was one working day following the day of registration of the declaration, and only for some cases - four hours.

Customs officers will require documents for cargo only when the risk management system is triggered

“The new code states that the release must be completed within four hours from the moment the customs declaration is registered, if, again, the risk management system has not worked,” says Mukai Kadyrkulov. — This is also the norm that business demanded to be formalized into law. In fact, today a decent participant in foreign economic activity spends not even hours, but sometimes minutes on registration. But we have stated in the document that it is four hours. Again, if the risk management system did not work. For example, if a one-day company shows that a given product costs mere pennies, then questions arise and documents may be required for confirmation.”

Thus, customs control is transferred mainly to the stage after the release of goods. By providing security for the payment of customs duties, a participant in foreign economic activity will be able to dispose of the imported goods until the verification of the necessary documents is completed.

It is important that until the risk management system requests documents confirming the information stated in the declaration, and the customs inspector notifies of the place and time of customs inspection, the participant in foreign economic activity will be able to make changes to the already submitted declaration. Previously, changes were only possible if they did not affect the decision to release goods or revise the amount of customs duties.

The new code allows not to provide regulatory authorities with information that officials can “obtain” from their system. This will save entrepreneurs from submitting the same documents to customs officers, transport workers, phytosanitary officers, veterinarians, etc. one by one. They will be able to do their checks at the same time.

The EAEU Customs Code provides all participants in foreign economic activity with the opportunity to take advantage of a deferment in the payment of customs duties with interest. In some cases, it will be possible to delay payment, including without accruing interest for the deferment, for up to six months - in the case of force majeure, deliveries within the framework of international agreements or support of agricultural activities.

The Federal Customs Service has organized “hot lines” in all regions to clarify questions that may arise in connection with the entry into force of the EAEU Customs Code. Phone numbers are listed on the FCS website.