Judicial practice in civil cases involving customs authorities
The generalization was carried out by studying the practice of courts applying customs legislation of the Customs Union and national customs legislation in order to develop recommendations on the formation of uniform judicial practice within the Customs Union. The subject of the generalization was cases on claims challenging the actions and decisions of the customs authority (in accordance with Chapter 27 of the CPC, on claims of customs authorities against individual declarants for the collection of arrears on customs payments, taxes and penalties. With the establishment of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation on July 01, 2010, the legislation in the field of customs affairs is multilevel, which causes certain difficulties in law enforcement practice. By virtue of paragraph 2 of Article 1 of the Customs Code of the Customs Union, which entered into force on the territory of the Republic of Kazakhstan on July 01, 2010, customs regulation in the Customs Union is carried out in accordance with the customs legislation of the Customs Union, and in the part not regulated by such legislation - in accordance with the legislation of the member States of the Customs Union. That is, the norms of the customs legislation of the Customs Union have a direct effect. Issues related to the level of national legislation are regulated by the Code "On Customs Affairs in the Republic of Kazakhstan".
This code reflects the norms that are directly regulated by the national legislation of the member States of the Customs Union or are not affected by the Customs Code of the Customs Union. The form of judicial statistical reporting does not provide for separate accounting of cases involving customs authorities, therefore, all the figures given in the review are based on information from regional and equivalent courts. Disputes involving customs authorities were considered by both courts of general jurisdiction and specialized interdistrict economic courts (hereinafter referred to as the economic court) under the jurisdiction established by Chapter 3 of the CPC, depending on the status of the other party to the case – a participant in foreign economic activity (an individual, an individual entrepreneur, a legal entity, as well as an entity that is not a legal entity face). During the period under review, the courts of the republic received 1,302 applications in this category, of which 823 were adjudicated, which is 63.2%. 346 court decisions and rulings were appealed on appeal, cassation and supervisory review, or 42% of the total number of judicial acts issued. 62 decisions and resolutions were canceled, 67 decisions and resolutions were changed, which in percentage terms is 17.9 and 19.4 percent of the number of appealed judicial acts, respectively. An analysis of information from regional courts, as well as a study of civil cases and the supervisory practice of the Supreme Court, showed that judicial practice in the field of customs affairs is generally stable. However, the generalization revealed the main problem in the law enforcement practice of both customs authorities and local courts, which is that the norms of the customs legislation of the Customs Union (hereinafter referred to as the customs legislation of the CU), which have absolute priority over national customs legislation, are often not applied. This problem is related to the fact that as of July 01, 2010, all customs legislation of the CU was implemented in the Code "On Customs in the Republic of Kazakhstan", which contains almost all the norms of the Customs Code of the CU and duplicates international agreements approved by decisions of the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) before July 01, 2010. of the year.
Meanwhile, since July 01, 2010, more than 600 decisions of the CCC have been adopted, and since February 02, 2012, the Council and the Board of the EEC have been actively working, decisions of which also relate to the customs legislation of the CU. The generalization showed that the customs authorities work exclusively according to the Code "On Customs Affairs in the Republic of Kazakhstan", which has not implemented the innovations of the customs legislation of the CU adopted after July 01, 2012. This fact often remains outside the field of view of local courts. In this regard, in order to guide local courts on the correct application of the customs law, this certificate lists above the main regulatory legal acts to be applied in the resolution of disputes in the field of customs affairs. An analysis of judicial practice has shown that there are three key areas in which disputes arise between the customs authority and participants in foreign economic activity: - classification of goods; - customs value of goods; - customs check. The bulk of civil cases are related to these areas. The share of disputes in other areas is insignificant.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
