Customs Scientific Journal CUSTOMS <p><strong>ISSN 2518-1599 (Online), ISSN 2308-6971 (Print)</strong></p> <p>Dear Readers,</p> <p>We would like to introduce you the Customs Scientific Journal CUSTOMS.</p> <p>It was launched by the initiative of the Regional Office for Capacity Building/Regional Training Centers for the European Region of the World Customs Organization at the Informal EuR Region ROCB &amp; RTCs' meeting, held in Brussels on October 1, 2010. The idea of its foundation belongs to the group of enthusiasts from the Ukrainian Academy of Customs/WCO Regional Training Centre of Ukraine.</p> <p>Founders of this Journal regard it both as a mirror of the Capacity Building Strategy implementation in the Europe Region and as a communication and coordination mechanism to support the establishment of Customs-to-Customs partnerships as well as to enhance the identification and exchange of modern technologies and best practices within the region.</p> <p>Customs Scientific Journal is one of the platforms, which facilitates learning and spreading of modern Customs techniques and standards for further use in the region. <br>This journal is designed as a publication for a wide range of readers, whose professional interests concern the theory and practice of Customs affairs.</p> <p>It includes research papers written both by Customs officers of the European region, higher education and research institutions workers from various countries and by international organizations representatives and Customs related businesses staff etc.</p> <p>The Customs Scientific Journal CUSTOMS is a peer-reviewed academic journal published twice a year by the University of Customs and Finance on behalf of the Regional Office for Capacity Building &amp; Regional Training Centers for the European Region of the World Customs Organization, which are proud to give the WCO Members’ Customs administrations an opportunity to publicize their researches into Customs activity as well as national practices in this regional scientific edition. <br>The Customs Scientific Journal CUSTOMS covers all aspects of the roles and responsibilities of Customs with the focus on: Customs &amp; Business Partnership, Professional education in Customs domain, Implementation of the WCO Standards, Best practices, Development of scientific activity. The most prospective are also the following broad sections: Young researchers’ page, Guests (papers by representatives of Customs Administrations/Customs Universities from non-EuR Region of the WCO), Reference Materials and Announcements.</p> <p>The initial idea of publishing the Journal in English received a positive feedback. However, in order to reach a wider audience of authors and readers it became available in two regional languages – English and Russian.</p> <p>Editorial Board</p> <p>&nbsp;</p> <p><strong>The journal is indexed in the following databases and libraries:</strong></p> <p><a href=";qt=results_page">WorldCat</a>, USA<br><a href="">Google Scholar</a>, USA</p> <p><a href=",p24784700,3.html" target="_blank">Index Copernicus,</a> Poland</p> <p>&nbsp;</p> The Univeristy of Customs and Finance en-US Customs Scientific Journal CUSTOMS 2308-6971 All rights reserved. Permission to use the content of the  Customs Scientific Journal CUSTOMS must be obtained from the copyright owner. Please apply to the Editorial Board. EFFECTS OF CUSTOMS FUNCTION AUTOMATION ON REVENUE COLLECTION IMPROVEMENT: CASE OF ETHIOPIAN REVENUES AND CUSTOMS ATHORITY <p>The Ethiopian Revenues and Customs Authority (ERCA) is the body responsible for<br>collecting revenue from Customs duties and domestic taxes. In addition to raising revenue,<br>the ERCA is responsible to protect the society from adverse effects of smuggling. This<br>research confirms the key idea stated at United Nations conference on trade and<br>development in 2016 as for the role of Customs functions automation and its aim to<br>effectively improve revenue collection. In the study, the author used general scientific<br>methods: analysis, synthesis, comparison, generalization. The study also adopted<br>quantitative research approach and descriptive research methods, combat fraud, provide<br>statistical information, encourage international trade, speed up Customs clearance and<br>minimize administrative cost.<br>However, from ERCA annual reports, from media and personal observations, the<br>researcher underlines the authority was ineffective in Customs functions automation due to<br>different challenges. Thus, the objective of the study is to look into the effects of Customs<br>functions automation in ERCA on revenue collection improvements. To achieve the<br>objective, a 24-year revenue collection quantitative data were collected.<br>The collected data was analyzed by both descriptive and inferential statistics (simple<br>leaner regression analysis) with SPSS Version 21.0 tool.<br>In conclusion, the author indicates a positive relationship among Customs functions<br>automation and revenue collection enhancement. As ERCA atomize one Customs function,<br>revenue collection ability increases by $2.17. Thus, the author recommended that the<br>Authority should concentrate on effective Customs functions automation.</p> Hiluf Berhe ABRAHA ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 25 30(engl.); 105-111(rus.) CUSTOMS RESTRICTED FACILITIES WITHIN THE LOGISTICS TRANSPORT AND CUSTOMS COMPLEX <p>This article provides the analysis of functioning of Customs restricted facilities and<br>their classification by type, sets their relationship, offers the optimal structure of a logistics<br>transport and Customs complex, analyzes the ways to optimize the interaction of all the<br>regulatory authorities in the process of Customs clearance.<br>The necessity of using the up-to-date modern information technologies is proved. As<br>a result of the statistical analysis it is determined that the introduction of electronic services<br>in the process of Customs clearance and warehousing of cargoes (including the ones<br>transported in containers) makes it possible to streamline the movement of cargo flows,<br>reduce the processing time and improve the quality of Customs control of goods.<br>It is shown that the organization of logistics transport and Customs systems ensures<br>all the necessary resources and environment for the development and successful integration<br>of the transport and logistics system of Ukraine into the European transport and logistics<br>system. In this regard, the typical technological scheme of functioning of a logistics<br>transport and Customs complex is suggested in the scientific paper.<br>The approaches proposed in the paper are modular in nature and can be generalized<br>in order to be used as some standard design solutions to modernize the technologies of the<br>functioning of Customs restricted facilities within the logistics transport and Customs<br>complex.</p> Anatoliy PASICHNYK Valery MALLNOW Vyacheslav KUTYREV ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 31 53(engl.); 112-137(rus.) THE WORLD CUSTOMS ORGANIZATION – A HISTORY OF 65 YEARS OF GROWTH AND ITS LEGAL MILESTONES <p>&nbsp;&nbsp; The World Customs Organization (WCO, Organization Mondiale des Dounaes,<br>OMD) is an intergovernmental organisation that was founded as European Customs Co-<br>Operation Council in 1952 in Brussels/Belgium. It governs all Customs co-operation matters<br>from tariff nomenclature, over universal Customs procedures, capacity building and<br>integrity to trade facilitation. The WCO Membership has risen in different velocities up to an<br>overall membership of 182 contracting parties in 2017. This paper gives an overview of its<br>history and legal milestones in an update of 70 years of history of Customs co-operation and<br>65 years of the Customs Co-Operation Council in Europe and the World. It investigates the<br>WCO history by help of WCO publications on its history, the accessions over 65 years and<br>its list of legally binding instruments. The membership rise is investigated by help of a five<br>year spaced membership accession overview. The ten most successful legally binding<br>instruments are identified and ranked according to the amount of membership: the three<br>most successful instruments are identified as the Harmonized System Convention, the<br>Revised Kyoto Convention and the Istanbul Convention. In an annual overview the<br>important historic developments of the WCO over the last 65 years are presented. The paper<br>concludes that the membership has reached a mature phase and that the rise of membership<br>in the legal instruments is still strong. A current development is that newly emerging states<br>are also quickly receiving membership status (South Sudan, Palestine, Kosovo, all of which<br>are not WTO Members). In contrast to the WTO membership (which has risen to 164<br>contracting parties) some states and economic territories which have previously had an<br>independent status may have a different WCO membership status (Liechtenstein: WTO + /<br>WCO -, Taiwan/Chinese Taipei: WTO + / WCO -, Hong Kong &amp; Macao: WTO + / WCO +,<br>Saint Kitts and Nevis: WTO + / WCO -, Saint Vincent and the Grenadines: WTO + / WCO -,<br>Solomon Islands: WTO + / WCO -, Suriname: WTO + / WCO -).</p> Carsten WEERTH ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 17 24(engl.); 95-104(rus.) SMUGGLING OF CULTURAL PROPERTY AS A THREAT TO THE INTELLECTUAL SAFETY OF THE SOCIETY: CRIMINAL LAW AND ITS CHALLENGES <p>&nbsp;&nbsp; The purpose of the article is to underpin the negative effect of smuggling of cultural<br>objects on the intellectual safety of the society with regards to the illegal circulation and<br>denied accessibility of cultural objects to the cultural heritage. The article analyses a legally<br>correct circulation of cultural objects with accordance to legal framework of the Republic of<br>Latvia and the European Union as well as role of Customs within it. The article evaluates<br>preconditions of criminal liability for smuggling of cultural objects in accordance with the<br>Criminal Law of the Republic of Latvia. By comparatively analysing international, regional<br>and national laws and regulations, it is established, that applying of Articles 229 and 2291 of<br>the Criminal Law of the Republic of Latvia in practice will be problematic with regards to<br>difficulties in defining cultural objects as objects of criminal offence and defining the scope<br>of “illegal export” as the incriminated activity. For Latvia as a member state of the<br>European Union, the efforts of the European Union to promote protection of cultural<br>heritage will mean to review the passed amendments of the Criminal Law of the Republic of<br>Latvia, which have not yet come into force, in order to effectively address the illegal<br>circulation of cultural objects.<br>&nbsp;&nbsp; The theoretical criminal law issues assessed in this article have been determined<br>applying an inductive research method, deriving them from individual cases of application<br>of the law. The theoretical sources have been selected and theses have been grounded<br>applying comparative research method. The conclusions have been made and the terms used<br>in this article have been systematized applying logical research method.</p> Aldis ČEVERS Toms ČEVERS ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 6 16(engl.); 82-94(rus.) MODERNIZATION OF TRANSPORT AND CUSTOMS INFRASTRUCTURE FOR THE SUPPLY OF LIQUEFIED NATURAL GAS MARKET IN UKRAINE <p>In the scientific paper the evaluation of the development directions and increasing<br>the efficiency of the logistics network of Liquefied Petroleum Gas terminals in the Trans-<br>Dnieper region as elements of the regional energy transport and Customs infrastructure has<br>been made. As a result of the statistical analysis of the fuel market in Ukraine it has been<br>determined that the growing market of liquefied gas does not have a sufficient level of<br>infrastructure to carry out operations of transshipment and storage within the Customs<br>territory of Ukraine.<br>The key role of efficient freight traffic handling for the successful functioning and<br>integrated development of both the state economy and the regions has been identified. The<br>development of regional energy transport and Customs infrastructure has been defined as<br>one of the key factors for achieving energy independence. Based on the proposed<br>approaches to the development of the Liquefied Petroleum Gas transport and Customs<br>terminals, the possibility of creating an appropriate infrastructure on the example of the<br>Dnieper region of Ukraine has been shown.<br>The main scientific outcome of the paper includes designing principle approaches to<br>the development of the Liquefied Petroleum Gas infrastructure of the region in the context of<br>its infrastructure support on the basis of a logistics approach.<br>The obtained results and elaborated recommendations represent a methodological<br>basis for the development of the transport and Customs infrastructure of the Liquefied<br>Petroleum Gas market in the context of infrastructure provision in the region. The results<br>that are of the greatest practical importance involve proposals for the procedure of<br>conducting a situational assessment of the regional transport system development, usage of<br>the territorial approach to the analysis of the improving the transport system in Ukraine and<br>its regions as well as a sequence of actions to apply a logistics approach to the transport<br>system enhancing in the region.<br>The proposed methodology can be applied at various administrative and territorial<br>levels and allows potential investors to make deliberate decisions as for the placement of<br>elements of the logistics transport and Customs infrastructure, taking into account the<br>assessment of the infrastructure state in the region while defining its location and<br>significance under the conditions of the domestic and foreign goods exchange expansion.</p> Sergey MIROSHNICHENKO ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 61 71(engl.); 147-157(rus.) MODERN TRENDS OF THE PUBLIC ADMINISTRATION MECHANISMS DEVELOPMENT IN THE SPHERE OF CUSTOMS REGULATION: THE EXPERIENCE OF UKRAINE <p>&nbsp;&nbsp; In the scientific paper on the example of Ukraine modern tendencies of state administration mechanisms development in the field of Customs regulation have been studied and presented. In order to substantiate the conceptual approaches to the development of state administration mechanisms in the field of Customs regulation in Ukraine the Customs administration activity in the context of the state development under the conditions of globalization has been investigated. The study has confirmed the coherent work of international organizations in the development and promotion of unified standards in key areas and determined that the World Trade Organization, the World Customs Organization, the United Nations Economic Commission for Europe and other international organizations seek to identify and harmonize relevant best practices that they will subsequently recommend countries as the best means of demonstrating and / or implementing specific commitments. In the field of Customs regulation in Ukraine such current trends in the public administration mechanisms development have been identified as the transformation of the State Fiscal Service of Ukraine from the controlling fiscal authority into the service one through building partnerships with citizens and business as well as providing them with high-quality services; adaptation to national needs and implementation of international instruments for capacity building of Customs administrations; adaptation of global instruments for the facilitation of world trade and their implementation in the national context; compliance of Customs procedures, information system of the State Fiscal Service of Ukraine etc. to the world standards (simplification of Customs formalities, in particular reduction of time necessary for goods clearance etc.); raising the level of commercial and investment attractiveness of Ukrainian ports etc.). It has been proved that the current trends in the public administration mechanisms development in the field of Customs regulation in Ukraine correspond to global tendencies for the simplification of international trade procedures.</p> Valentyn ILCHENKO ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 72 81(engl.); 158-167(rus.) OBJECTIVES OF THE BOLOGNA PROCESS AND THEIR REALIZATION IN THE EDUCATION OF HUNGARIAN CUSTOMS OFFICERS <p>In line with the obligations of joining the Bologna Process in the field of law<br>enforcement a modern higher education institute of a linear and multiple-cycle system came<br>into existence in 2006, in whose first main training cycle it is possible to acquire a<br>Bachelor’s degree (BA) and a higher education law enforcement qualification. The second<br>training cycle based on the first training cycle can result in a Master’s degree (MA) and the<br>law enforcement certificate verifying the MA degree.<br>Having acquired a BA qualification, the graduates can start their duty as officers,<br>state or government employees for a law enforcement body or in the civil security sphere, or<br>they can continue their studies in the Master’s programme of the Police College1 or that of<br>the cooperating universities.<br>The future strategic objective is to develop itself on the basis of its own achievements<br>as a multiple-cycle, Eu-conform, law enforcement institute of higher education, which is<br>highly respected in Hungary and abroad and to ascertain the acquisition of competitive,<br>excellent professional knowledge; the education of an intellectual law enforcement board<br>which is committed to national and European values, to strengthen its features of a scholarly<br>-intellectual centre, and to get involved in the adult training system more closely to provide<br>the chance for lifelong learning to be periodic and objective oriented.</p> Andrea SZABÓ ##submission.copyrightStatement## 2017-12-31 2017-12-31 7 2 54 60(engl.); 138-146(rus.)