The article discusses the problems arising under customs procedure of imported and exported consumables for scientific research.
The new Сustoms Сode of the Eurasian Economic Union, which came into force on January 1, 2018, is designed to simplify and accelerate customs procedures through the improvement of administration and the introduction of information technology. The article analyses to what extent the novelties of legislation contribute to increasing the effectiveness of those research organizations and universities, which use imported materials for research and development.
The study was performed on the bases of surveys conducted by the Ministry of Education and Science of the Russian Federation among research and educational institutions in 2014 and 2015 with the aim of forming a list of VAT-free imported supplies and reagents, analogues of which are not produced in Russia, and a survey of 2017 on the difficulties of import and export of materials for scientific research, which are subject to prohibitions and restrictions.
The analysis of the difficulties arising in interaction of scientific organizations and universities with customs authorities made it possible to identify four main groups of problematic issues: (1) the difficulties in determining the code of the Customs Commodity Code; (2) imperfection of legal acts regulating customs procedures; (3) problems arising from interaction with government agencies, which are responsible for monitoring and supervising (4) high and (or) unpredictable costs of customs clearing. The new Customs Code allows solving some problems of the 2nd type. Within the framework of further improvement of the customs legislation, it is proposed to develop a mechanism to facilitate the simplification of customs procedures for organizations engaged in scientific, technical and innovative activities. As a measure of reliable and uninterrupted provision of universities and scientific organizations with materials for research imported from abroad, it is recommended to create a Competence Center that provides legal, organizational and expert support to universities and scientific organizations engaged in import activities.
Customs clearing, EAEU Customs Code, research consumables