Nazaretyan T.O., Karpenko N.V. Osobennosti i razlichiya struktury tamozhennykh organov Respubliki Armeniya [Features and Differences in Customs Structure Republic of Armenia]. Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2020, No. 2. Access mode: http://mnv.irgups.ru/toma/28-20, free. Title from the screen. Languages: Russian, English [appeal date: 06.07.2020].
The article deals with the structure of the customs authorities of the Republic of Armenia, which is very different from the structure of the customs authorities of the Russian Federation. For example, the customs authorities of the Republic of Armenia are United with the tax authorities, and are part of the higher body, the state revenue Committee. The state revenue Committee of the Republic of Armenia was separated in 2016 from the structure of the Ministry of Finance of Armenia. The structure of the state revenue Committee includes not only customs and tax authorities, but also bodies of inquiry and investigation. The state revenue Committee of the Republic of Armenia carries out its mission to implement the unified state policy of customs and other bodies, apply legislation, ensure replenishment of state budget revenues, etc.
The structure of the customs bodies of the Republic of Armenia includes structural divisions specialized in customs Affairs of the Central office of the state revenue Committee, as well as customs offices with the status of management, which are part of the Central office of the state revenue Committee of the Republic of Armenia.
Another feature is that the state revenue Committee includes structural divisions that contribute to the work of the state revenue Committee-secretaries, departments and divisions.
The article also discusses the main goals and tasks of customs authorities. The customs authorities of the Republic of Armenia ensure economic sovereignty, economic security, security of the internal market and economic interests. Control the process of transportation and apply customs control and other measures in relation to goods and vehicles transported across the customs border of the customs territory of the Union.
The article also provides a description of the emblem of the customs authorities of Armenia, which images are on the emblem and what they symbolize.
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