For realization of these approaches it is planned to primarily use the possibilities of customs regimes, preliminary informing and electronic declaring, the system of risks management, based on multifactor analysis of the information about foreign trade transactions and which is a complex mechanism of influencing the processes of customs control be means of minimization of risks, as well as the single interagency automated system of collection, storing and processing of information during implementation of all types of state control in combination with the control on the basis of audit methods, as well as systematic interaction with tax authorities and other control authorities. The implementation of electronic exchange of information with other control agencies shall allow realizing the principles of "one window" (when information on passengers and goods is presented only once) and "one stop" (integrated state control).
Another important direction is the measures which when realized may allow the inclusion of customs statistics into a single information statistical resource of the Russian Federation.
It is planned to set up in the structure of the customs authorities of the Russian Federation the operational center for processing the information and taking decisions, with main task to conduct continuous monitoring of all incoming information, its analysis using the system of risks management and issue of operational target for the customs offices of the Russian Federation for their selective customs control, providing timely reactance to the threats related to the violation of the customs legislation of the Russian Federation.
Within the framework of the above directions of development of customs authorities of the Russian Federation it is planned to carry out the division of work with flows of documents and flows of goods on the basis of the international practice in combination with preliminary and electronic declaring, which are to accelerate customs procedures, and also to provide control over the information about goods in the required and sufficient volume. This direction presupposes using of electronic (paperless) flow of documents, which shall provide for the conditions for the implementation of the simplified customs procedures, to be used on the basis of the reputation of the participants of foreign trade activity.
It is planned to use the technologies used in a number of mature market countries of the type of integrated management and control on the borders (two services at the border), based on single information system of law enforcing and control authorities, which shall enable combining documentary control at the check-points over the goods conveyed across the customs border of the Russian Federation, and to improve the quality of the inspection of these goods. As result it will allow to create favorable conditions for the passengers crossing the border and goods conveyed across the border, reduce the time needed for passing the border, decrease the expenses, increase the volume of the flow of goods, facilitate realization of trade logistical technologies, such as "house-house", "when due" and "turn key". The high level of quality of the above procedures shall be achieved by means of using the system of quality control over each particular customs operation.
V. The Implementation of the Concept
It is planned to implement the concept in 2 stages.
Stage I (2005 - 2007) – it is envisaged to carry out further harmonization of the legislation of the Russian Federation with the accepted norms in the field of customs. In view of the planned joining of the Russian Federation to the World Trade Organization, it is planned to bring the Law of the Russian Federation dated 21.05.1993, № 5003-1 "On customs tariff" in compliance with Clause VII of General Agreement on Tariffs and Trade. In 2005 – 2006 there will be completed work on forming the position of the Russian Federation on the issue of joining the International Convention on Simplification and Harmonization of Customs Procedures (Kyoto, 1973, in legal wording of Brussels Protocol of 1999). Law enforcement practice will be implemented on the level of the international standards.
Starting from 2006 it is planned to use in the customs territory of the Russian Federation of customs documents, used by other member states of the European Union in accordance with the Convention on Simplification of Formalities in Trade of Goods (Brussels, 1987). In view of this, in 2006 - 2007 are to be changed the rules of declaring and the forms of cargo and transit customs declarations taking into account the requirements, envisaged for the Single Administrative Document of the European Union in using of the Convention on Single Transit Procedure (1987).
Stage II (2008 - 2010 and the forthcoming years), on the whole, the construction and equipping of the objects of customs infrastructure, will be over. Using of interagency information resources will allow organize the work of customs authorities on "one window" and "one stop" principles. Financial support shall be at the expense of the Federal budget, as well as other facilities in accordance with the legislation of the Russian Federation. It is planned to work out interdepartmental plans for realization of the Concept, including the interagency plan of fighting corruption.
The implementation of the Concept shall require relevant resources within the framework of the Federal target programs and departmental plans of purpose oriented measures, for setting up favorable conditions for legal and physical persons going through customs formalities and allowing reducing expenses by means of using universal international principles.
The implementation of the measures, envisaged by Federal target programs and departmental plans of purpose oriented measures, shall facilitate:
reducing of time spent by the foreign trade activities participants on customs formalities;
increasing of throughput capacity of check-points at the border of the Russian Federation due to putting into operation of new and modernized current check-points;
implementing of single standards and customs administration regulations, increasing of quality of support of the activities of foreign trade participants, using of unified customs documents and electronic declaring, which, in result, is going to reduce administrative expenses;
facilitating implementation of trade policies taking into account the social and economical and investment tasks.
The complex implementation of the Concept shall allow forming of a modern system of provision for the interests of the state in the field of customs, rendering of efficient counteraction to the threats of security of the Russian Federation, resolving social and economical tasks, creating favorable conditions for the activities of trade community, physical and legal persons.
In conclusion it should be noticed that customs is a highly complicated and highly developed institution. It plays an important role in the system of international relations. Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Customs is an important part of the government involved in one of the three basic functions of a government, namely, administration, maintenance of law, order and justice and collection of revenue. This system faces many problems but it is constantly developing seeking new opportunities for better service.