Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic
The current regulation provides for the possibility of creating special (free) zones and equivalent territories (hereinafter — SEZ) in the Arctic (territories of advanced development and the Arctic zone of the Russian Federation). Within the framework of SEZs, the customs procedure of a free customs...
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Northern Arctic Federal University
2024
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Online Access: | https://doi.org/10.37482/issn2221-2698.2024.54.5 https://doaj.org/article/16b59d643c814cf1a135c80b39fc8b96 |
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ftdoajarticles:oai:doaj.org/article:16b59d643c814cf1a135c80b39fc8b96 2024-09-09T19:18:11+00:00 Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic Aleksey A. Artemyev Elena Yu. Sidorova 2024-03-01T00:00:00Z https://doi.org/10.37482/issn2221-2698.2024.54.5 https://doaj.org/article/16b59d643c814cf1a135c80b39fc8b96 EN RU eng rus Northern Arctic Federal University https://arcticandnorth.ru/en/article_index_years.php?ELEMENT_ID=389214 https://doaj.org/toc/2221-2698 doi:10.37482/issn2221-2698.2024.54.5 2221-2698 https://doaj.org/article/16b59d643c814cf1a135c80b39fc8b96 Арктика и Север, Iss 54, Pp 4-17 (2024) customs procedure free customs zone arctic tax regulation arctic zone of the russian federation customs control russian resident organization Social Sciences H article 2024 ftdoajarticles https://doi.org/10.37482/issn2221-2698.2024.54.5 2024-08-05T17:49:33Z The current regulation provides for the possibility of creating special (free) zones and equivalent territories (hereinafter — SEZ) in the Arctic (territories of advanced development and the Arctic zone of the Russian Federation). Within the framework of SEZs, the customs procedure of a free customs zone (hereinafter — FCZ) can be applied, which provides opportunities to conduct economic activities with foreign goods without paying customs duties. The purpose of the study is to investigate the peculiarities of applying the customs procedure of a free customs zone in the Arctic. The following research methods were used in the preparation of the article: economic, analytical methods, method of comparison and generalization. This simplification can be demanded by Russian organizations — residents (participants) of the territories of advanced development and the Arctic zone of the Russian Federation. The proposed article is devoted to the consideration of the mechanisms of the above-mentioned simplifications provided for the residents of the “Arctic” SEZ. At the same time, the application of the customs procedure of FCZ in the SEZ territories is an important tool of the state economic policy, designed to ensure the creation of comfortable conditions for taxation of foreign goods. Issues related to the status of goods manufactured in SEZs using foreign goods that are placed under the FCZ customs procedure are largely related to Russia’s international obligations underlying the current regulation. In practice, the set of legally established simplifications analyzed in the article creates conditions for more effective activity of SEZ residents. Article in Journal/Newspaper Arctic Directory of Open Access Journals: DOAJ Articles Arctic Arctic and North 54 5 21 |
institution |
Open Polar |
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Directory of Open Access Journals: DOAJ Articles |
op_collection_id |
ftdoajarticles |
language |
English Russian |
topic |
customs procedure free customs zone arctic tax regulation arctic zone of the russian federation customs control russian resident organization Social Sciences H |
spellingShingle |
customs procedure free customs zone arctic tax regulation arctic zone of the russian federation customs control russian resident organization Social Sciences H Aleksey A. Artemyev Elena Yu. Sidorova Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
topic_facet |
customs procedure free customs zone arctic tax regulation arctic zone of the russian federation customs control russian resident organization Social Sciences H |
description |
The current regulation provides for the possibility of creating special (free) zones and equivalent territories (hereinafter — SEZ) in the Arctic (territories of advanced development and the Arctic zone of the Russian Federation). Within the framework of SEZs, the customs procedure of a free customs zone (hereinafter — FCZ) can be applied, which provides opportunities to conduct economic activities with foreign goods without paying customs duties. The purpose of the study is to investigate the peculiarities of applying the customs procedure of a free customs zone in the Arctic. The following research methods were used in the preparation of the article: economic, analytical methods, method of comparison and generalization. This simplification can be demanded by Russian organizations — residents (participants) of the territories of advanced development and the Arctic zone of the Russian Federation. The proposed article is devoted to the consideration of the mechanisms of the above-mentioned simplifications provided for the residents of the “Arctic” SEZ. At the same time, the application of the customs procedure of FCZ in the SEZ territories is an important tool of the state economic policy, designed to ensure the creation of comfortable conditions for taxation of foreign goods. Issues related to the status of goods manufactured in SEZs using foreign goods that are placed under the FCZ customs procedure are largely related to Russia’s international obligations underlying the current regulation. In practice, the set of legally established simplifications analyzed in the article creates conditions for more effective activity of SEZ residents. |
format |
Article in Journal/Newspaper |
author |
Aleksey A. Artemyev Elena Yu. Sidorova |
author_facet |
Aleksey A. Artemyev Elena Yu. Sidorova |
author_sort |
Aleksey A. Artemyev |
title |
Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
title_short |
Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
title_full |
Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
title_fullStr |
Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
title_full_unstemmed |
Issues of Application of the Customs Procedure of a Free Customs Zone in the Arctic |
title_sort |
issues of application of the customs procedure of a free customs zone in the arctic |
publisher |
Northern Arctic Federal University |
publishDate |
2024 |
url |
https://doi.org/10.37482/issn2221-2698.2024.54.5 https://doaj.org/article/16b59d643c814cf1a135c80b39fc8b96 |
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Arctic |
geographic_facet |
Arctic |
genre |
Arctic |
genre_facet |
Arctic |
op_source |
Арктика и Север, Iss 54, Pp 4-17 (2024) |
op_relation |
https://arcticandnorth.ru/en/article_index_years.php?ELEMENT_ID=389214 https://doaj.org/toc/2221-2698 doi:10.37482/issn2221-2698.2024.54.5 2221-2698 https://doaj.org/article/16b59d643c814cf1a135c80b39fc8b96 |
op_doi |
https://doi.org/10.37482/issn2221-2698.2024.54.5 |
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Arctic and North |
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54 |
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