Analysis of the WCO Conceptual Approaches to the Development of the Legal Institution of E-Commerce in the Framework of the Review of the Revised Kyoto Convention

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The research article is prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union (EAEU, Union) in cooperation with the World Customs Organization (WCO).

A task. To systematize the WCO basic approaches on the reflection of the legal institution of electronic commerce in the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention), taking into account the WCO legal instruments and tools.

Conclusions. The article examines in a complex the proposals of the international customs community submitted to the World Customs Organization as part of a comprehensive revision of the Kyoto Convention in terms of the introduction of the electronic commerce institution.

Social Consequences. Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of working out the possibility of joining the Eurasian Economic Union to the WCO fundamental legal instruments and tools.

Practical value. The results of the study are of interest to the customs cooperation block of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts to organize strategic planning and to form the legal foundations for the modernization of the Union's law.

The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence».

Originality/value. The research material is based on an analysis of the practical aspects of the activities of the EEC, the customs authorities of the Member States of the Union, the WCO and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization.

作者简介

Sergei Mozer

Eurasian Economic Commission

编辑信件的主要联系方式.
Email: moser-info@yandex.ru

Cand.Sci.(Law), Deputy Head of the Division of Advanced Customs Technologies of the Department of Customs Legislation and Law Enforcement Practice

俄罗斯联邦, Moscow

参考

  1. Kabanov I.P. Development of e-commerce in the EAEU: results and plans. Round table «Union without Borders: Achieved Goals and New Challenges. Results of 2021», International Congress of Entrepreneurs of the EAEU / Alta-Soft, December 10, 2021 URL: https://www.alta.ru/expert_opinion/85575/.
  2. Mozer S.V. Legal Instruments and Tools of the World Customs Organization: monograph. Moscow: Editorial and Publishing Department of the Russian Customs Academy, 2021. - 134 p. URL: http://customs-academy.net/?p=14071.
  3. Mozer S.V. Methodology for the analysis of legal instruments and tools of the World Customs Organization // Problems of Economics and Legal Practice. - № 1. - 2023 - P. 236-237. URL: https://customs-academy.net/?p=16860.
  4. Mozer S.V. Scientific and methodological approaches to improve the law of the EAEU on the basis of legal instruments and tools of the World Customs Organization // Problems of Economics and Legal Practice. - № 3. – 2023. URL: https://www.urvak.ru/journals/problemy-ekonomiki-i-yuridiche/23023/.
  5. Single customs territory. On the implementation in the member states of the Union of a pilot project (experiment) in the field of foreign electronic trade in goods: presentation. Official page of the EAEU. Date of access: 14.07.2023. URL: https://eec.eaeunion.org/upload/medialibrary/b7b/n.-Pilotnyy-proekt-v-oblasti-vneshney-elektronnoy-torgovli-tovarami.pdf.
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  14. WCO Cross-border E-Commerce Framework of Standards. WCO. June, 2022. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/activities-and-programmes/ecommerce/wco-framework-of-standards-on-crossborder-ecommerce_en.pdf?db=web.
  15. Technical Specifications. Framework of Standards on Cross-border E-Commerce. WCO. June, 2023. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/activities-and-programmes/ecommerce/technical-specifications_en.pdf?db=web.
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