The system and structure of the customs authorities of the Russian Federation. The last type of Russian customs structure is customs posts, which are separate divisions of the service.

Customs authorities are part of law enforcement structures that protect economic security and sovereignty, control the conditions and procedure for the movement of goods and vehicles across the border, collect and process appropriate payments.

Goals

The parameters of free warehouses and economic zones serve as the customs border. As well as all outside the territory of the Russian Federation. This customs territory is ensured by law and order, protection of the rights and interests of all citizens, society, organizations and the state through a system of certain bodies. Violation of laws and regulations in this area (for example, cases of smuggling) entails criminal and administrative liability.

Customs authorities exist for both economic and law enforcement purposes. The latter are aimed at maintaining the security of the state, the environment, the health and life of people. The economic goals pursued by the customs authorities are replenishment of state budget revenues, protection of the interests of Russian producers by establishing restrictions, quotas and tariffs.

Tasks

The Constitution of the Russian Federation prescribes the exclusive monopoly of the state on all customs activities. This is due to a number of factors:

• Uniform customs policy.
• Unity of border and territory.
• A unified system and general regulation of the activities carried out by the customs authorities.

The organization and legal basis are determined by the Customs Code of the Russian Federation, as well as separate laws and by-laws, international treaties. If other countries with Russia establish other rules that are not provided for by domestic legislation, then according to the Constitution, the rules of international treaties can be applied. The tasks that the system of customs authorities solves are as follows:

1. Development of the relevant policy of the Russian Federation, its implementation.
2. Participation in the organization and improvement of the departmental system.
3. Ensuring the unity of the customs territory and the security of the Russian economy.
4. Protecting the interests of the Russian economy.
5. International cooperation in the field of customs issues and problems.

Customs system

This is a single centralized system, which includes the following state bodies:

• State. customs committee of the Russian Federation.
• Customs departments in the regions of the Russian Federation.
• Actually departments.
• Posts.

There are also special units in this system: laboratories, scientific, research and educational institutions, computer centers, other organizations and enterprises. The customs bodies of the Russian Federation are headed by the State Customs Committee with a chairman. He is appointed to the position and dismissed from it by the President of Russia. The collegium, formed as an advisory body under the chairman, considers the most important issues. It includes not only the chairman and deputies, but also other competent employees. The Committee also has an Advisory Council that controls the customs authorities of the Russian Federation. It also reviews and analyzes the agency's policies.

Customs Committee

The system of customs authorities is headed, as already mentioned, by the State Customs Committee. This department manages all lower structural divisions. It consists of many departments, divided into areas of activity: control, income, analysis and statistics, legal and customs departments, centers for currency control, security, to combat smuggling and crimes in this area. The State Customs Committee of Russia carries out control and organizational functions, determines the relevant bodies of the Russian Federation, reorganizes and liquidates profile departments, and determines the legal status.

Customs departments

The activities of customs authorities in the regions are carried out on the basis of the organization of customs affairs. This also includes the management of posts in this territory, which by no means coincides with the administrative division of Russia. They finance subordinate units, interact with local government and other law enforcement agencies and commercial structures.

Now ten customs departments in the regions have been created and are operating on the territory of Russia. These are Tatar, Dagestan, West Siberian, Moscow, Ural, Volga, East Siberian, North Caucasian, Far Eastern and Sevoro-Western. There are border customs and internal. That is, those that are created on the border and those that operate inside the country. Customs is a legal entity that has its own seal and its own bank accounts. This allows it to carry out customs regulation independently.

the customs post

This is a fully authorized unit. An object capable of carrying out control and clearance on a specific territory of a certain point is a customs post. It is not a legal entity in itself, but performs the following functions:

1. Collection of customs duties, taxes and other customs payments.
2. Ensuring compliance with the licensing procedure in the movement of vehicles and goods across the border of the Russian Federation.
3. Combating smuggling and other violations of customs and tax laws.
4. Profile statistics of foreign trade and special data for the Russian Federation.
5. Commodity nomenclature of foreign economic activity.
6. Control over the export of strategic and other vital materials from the country for the interests of the Russian Federation.
7. Currency control within the competence.
8. Fulfillment of all international obligations related to customs.
9. Many other features.

Customs control authorities

They have authorized people. They are the ones in control in this area. The customs authorities of the Russian Federation also carry out control by checking information and documents. Employees of the department conduct inspections of vehicles, goods and individuals through accounting, oral questioning, checking all reporting systems, inspecting territories and storage warehouses, duty-free points and free zones. In a word, all those places where it is necessary to carry out appropriate control.

Since customs regulation is one of the functions of the state apparatus of the Russian Federation, the control of this entire area also belongs to the competence of control. The Federal Customs Service of the Russian Federation has the right to create the necessary support structures. These are customs institutions, bodies and enterprises, as well as representative offices abroad. This is a single centralized system where regulation is carried out systematically and continuously.

Functions

In the light of the law on customs regulation, the following functions are assigned to these bodies.

• Control and improvement of the method of operations required at the border.
• Assistance in the development of Russia's foreign trade, foreign economic relations of all subjects, in the acceleration of trade.
• Maintenance of special customs and foreign trade statistics.
• Collection of taxes, compensatory, special, anti-dumping duties. Collection of fees, as well as monitoring the timeliness of payment and the correctness of the calculation.
• Compliance with the order when moving transport of international transport and goods across the border of the Customs Union.
• Compliance with restrictions and prohibitions regarding goods imported and exported from the Russian Federation, which are established by law.
• Protection of intellectual property rights.
• Identification, prevention, and then suppression of administrative offenses and crimes within the competence of the authorities.
• Taking measures to protect public order, state security, human health and life, his morality, to protect the environment, animals and plants, as well as protect the interests of consumers of those goods that are imported into the Russian Federation.
• Control of currency transactions that are associated with the movement of goods to the Russian Federation and from the Russian Federation across the border.
• Assistance in the development of the transit and export potential of the Russian Federation, optimization of the export structure and promotion of the interests of domestic producers.
• Measures to counter the legalization of proceeds from crime. As well as the financing of terrorism when moving across the border of currency, securities and traveler's checks.
• Informing and advising on customs matters, explaining the rights and obligations to interested parties, assisting participants in foreign economic relations when performing operations at customs.
• Fulfillment of the international obligations of the Russian Federation in the field of customs, cooperation with the competent authorities of other states, as well as organizations that deal with this matter.
• Research and development in the field of customs activities.

Based on the foregoing, the functions of the customs authorities can be classified as follows. The first group is the main ones, that is, external, branch ones. They can be implemented only at the level of administrative relations: customs control, informing, collection of payments, provision of benefits, and so on. The second group provides management of organs. These are internal functions - financial, planning, personnel, logistical and other activities that ensure the work of an organizational nature.

Rights of customs authorities

In carrying out the functions assigned to them, the customs authorities may use the following rights:

• Request information and documents.
• Check with officials and citizens participating in the customs operation, an identity document.
• Require legal entities and individuals to confirm their authority to operate.
• To carry out operational-search activities in order to identify, prevent, stop and solve a crime within the competence, which is determined by the legislation of the Russian Federation.
• To carry out urgent investigative actions and inquiry within the competence and in the manner determined by the legislation of the Russian Federation.
• Bring to administrative responsibility.
• Use means of communication or transport belonging to public associations or organizations to prevent crime.
• To detain and deliver to the office premises persons who are suspected of committing crimes, administrative offenses or those who are within the borders of the customs business.
• Documentation, audio and video recording, photography and filming of events and facts that are associated with the import into the Russian Federation and export from the Russian Federation of goods, with the implementation of transportation and storage, which are under the control of customs, as well as the performance of freight transportation or other operations.
• Other numerous rights.

The state authorities in the constituent entities of the Russian Federation, as well as local self-government and any public organizations, are prohibited from interfering in the activities of customs departments in the exercise of their respective functions.

Customs is one of the largest and most significant state structures in Russia. Its units are scattered throughout the country. The main purpose of this body is to control passenger and goods flows crossing the Russian border in various directions. The structure of customs in Russia includes several levels.

Customs structure: levels and powers

1. The Federal Customs Service is a state executive body with the broadest powers.
2. Regional offices, which are located in the capitals of federal districts.
3. Subdivisions that most often deal with registration and function within a certain subject of the federation, reporting to regional centers. There are also structures directly subordinate to the FCS (for example, located at major airports and others). There are also specialized structures whose task is not to design, but to implement other functions. An example is operational customs, whose employees specialize in detecting contraband.
4. Posts that are subject to customs. In some posts, there are separate departments specializing in customs control and clearance.

Thanks to this rather flexible and not overly cumbersome customs structure, the Russian system has a fairly high degree of responsiveness and responsiveness. Of course, the domestic service is inferior in productivity to the best services in the world, but it cannot be called inefficient either.

Customs functions

The extensive, but at the same time, effective structure of the Russian customs allows this state body to perform a number of important functions, including:

• participation in planning and implementation of the state customs policy;
• protection of domestic economic interests, assistance in ensuring the economic security of the country;
• regulation of trade and economic relations with various countries, collection of all types of customs payments, determination of the procedure for the movement of all types of goods across the domestic customs border;
• control and registration, regulatory stimulation of goods turnover optimization;
• maintaining all profile statistics;
• combating smuggling and all types of violations of customs rules, suppression of illegal drug trafficking and other prohibited goods.

This body has quite a lot of tasks, and for their effective solution, the structure of customs is regularly reformatted by the state. True, in general, this does not concern the main vertical of building an organization, but the creation, disbandment and re-profiling of individual customs posts. In recent years, Russian customs has managed to get rid of a large part of the bureaucratic tools, and is now an organization with which it is quite possible to deal.

Ask your question about the structure of Russian customs:

Law Institute

Test

on the topic:

Structure and functions of the customs authorities of the Russian Federation

3rd year student

Groups SW-1-09

Vlasov M.M.

Supervisor-

Stepanenko M.V.

Moscow-2010

Introduction

1. The essence of customs authorities as subjects of customs law

2. Legal status of customs authorities

3. Types of customs control carried out by customs authorities

Conclusion

1.1 Structure of customs authorities

The general management of the customs business is carried out by the President of the Russian Federation and the Government of the Russian Federation.

The customs business is directly carried out by the customs authorities of the Russian Federation, which are law enforcement agencies and make up a single system, which includes (Article 402 of the Labor Code of the Russian Federation):

The federal executive body authorized in the area of ​​customs affairs;

Regional customs departments;

customs;

customs posts.

Until 2004, the State Customs Committee of the Russian Federation (SCC RF) was the central body of the federal executive power of the Russian Federation, which directly manages the customs business in the Russian Federation. In July 2004, as part of the administrative reform carried out in accordance with Decree of the President of the Russian Federation No. 314 dated March 9, 2004, the State Customs Committee of Russia was transformed into the Federal Customs Service (FCS) under the Ministry of Economic Development.

The Federal Customs Service of the Russian Federation carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation and public associations.

In its activities, the Federal Customs Service of the Russian Federation is guided by the Constitution of the Russian Federation, the Customs Code of the Russian Federation, the Customs Code of the Customs Union (since July 1, 2010), other federal laws, decrees and orders of the President of the Russian Federation and decrees and orders of the Government of the Russian Federation.

The Federal Customs Service of the Russian Federation solves the tasks assigned to it both directly and through regional customs departments, customs offices and customs posts of the Russian Federation, customs laboratories, educational institutions subordinate to the Federal Customs Service of the Russian Federation, research institutions, computer centers and other enterprises and organizations that act on the basis of the provisions approved by the Federal Customs Service of the Russian Federation.

No state bodies, except for the President of the Russian Federation and the Government of the Russian Federation, have the right to make decisions affecting the competence of the customs authorities of the Russian Federation, perform or change their functions without appropriate permission, assign additional tasks to them or otherwise interfere in the activities of these bodies that comply with the provisions of the Customs Code Russian Federation and other acts of the legislation of the Russian Federation.

1.2 Ensuring the activities of customs authorities

Material and technical support for the activities of customs authorities is carried out at the expense of the federal budget and other sources provided for by the legislation of the Russian Federation.

In the event of the death of an official of the customs authority in connection with the performance of official duties, the family of the deceased and his dependents are paid a lump-sum allowance in the amount of 10 times the annual monetary allowance of the deceased in his last position in the customs authorities. Minor dependents of the deceased are additionally paid a monthly allowance in the amount of the average monthly earnings of the deceased in the last position held by him until the age of majority or the emergence of an independent source of income, and students of day departments of institutions of secondary vocational, higher professional education - until graduation. Other dependents are assigned a survivor's pension in the amount of the average monthly earnings of the deceased.

When an official of the customs body in connection with the performance of official duties of bodily injury, which excludes the possibility for him to continue to engage in professional activities, the specified person is paid a lump-sum allowance in the amount of 5 times the annual monetary allowance for the last position held by him in the customs bodies, as well as in for 10 years - the difference between the size of his average monthly earnings for the last position held and the size of the pension.

When other bodily injuries are inflicted on a customs official, he shall be paid a one-time allowance in the amount of five average monthly earnings.

Damage caused to the property of a customs official or his close relative in connection with the performance of official duties by this official shall be compensated in full.

The payment of benefits and compensation for damage caused to property are made from the federal budget, with the subsequent recovery of these amounts from the perpetrators.

The decision to pay benefits is made by the head of the customs authority at the place of work of the victim on the basis of a court verdict or a decision of the investigating authorities or the prosecutor to terminate the criminal case or suspend the preliminary investigation.

The refusal or evasion of the investigating authorities from initiating a criminal case may be appealed by the customs authority to the prosecutor or to the court on the basis of an internal investigation and other evidence.

Compensation for damage caused to property is made by decision (sentence) of the court.

The annual monetary allowance of an official of the customs authority, used to calculate the amount of lump-sum benefits, includes all types of monetary payments that the specified person should have received in the year of death or harm to his health.

The average monthly salary is determined in accordance with the procedure established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases.

The official salary of a customs official for the purposes of this article also includes a salary for a special rank, bonuses for length of service, for knowledge of a foreign language and other bonuses.

1.3 Goals and objectives of customs regulation

Customs regulation is an activity related to the establishment, change of customs rules, making the necessary additions to them or the abolition of individual customs rules.

The main objectives of customs regulation is to ensure the economic interests of the state, namely:

Participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy;

Facilitate structural adjustment;

Ensuring the most efficient use of the instruments of customs control and regulation of the exchange of goods on the customs territory of the Russian Federation and other tasks of the economic policy of our state;

Ensuring the most efficient use of the instruments of customs control and regulation of commodity exchange in the customs territory of Russia and the Customs Union as a whole;

Participation in the implementation of trade and political tasks to protect the Russian market;

Stimulation of the development of the national economy;

Other goals determined by the President, the Federal Assembly and the Government of the Russian Federation.

The tasks of customs control follow from the goals:

a) take measures provided for by this Code in order to ensure compliance with the customs legislation of the Russian Federation;

b) demand documents, information, the submission of which is provided for in accordance with this Code;

c) check the identity documents of citizens and officials participating in customs operations;

d) require individuals and legal entities to confirm their authority to perform certain actions or carry out certain activities in the field of customs;

e) carry out, in accordance with the legislation of the Russian Federation, operational-search activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which the criminal procedural legislation of the Russian Federation is assigned to the jurisdiction of the customs authorities, identify and identify persons, their preparing, committing or committed, as well as ensuring their own safety;

f) to carry out urgent investigative actions and inquiry within the limits of its competence and in the manner determined by the criminal procedure legislation of the Russian Federation;

g) carry out proceedings on cases of administrative offenses and hold persons accountable for committing administrative offenses in accordance with the legislation of the Russian Federation on administrative offenses;

h) use, in cases of urgency, means of communication or vehicles belonging to organizations or public associations (with the exception of means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), to prevent crimes in the field of customs affairs, prosecution and detention of persons who have committed such crimes or are suspected of committing them. Property damage incurred in such cases by the owners of means of communication or means of transport shall be compensated by the customs authorities at the request of the owners of means of communication or means of transport in the manner determined by the Government of the Russian Federation;

i) detain and deliver to the office premises of the customs authority or to the internal affairs bodies of the Russian Federation persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs, in accordance with the legislation of the Russian Federation;

j) to document, video and audio recording, filming and photography of facts and events related to the movement of goods and vehicles across the customs border and the transportation, storage of goods under customs control, the performance of cargo operations with them;

k) receive from state bodies, organizations and individuals the information necessary to perform their functions in accordance with this Code;

l) issue warnings in writing to the heads of state bodies, organizations, enterprises, public associations, as well as citizens with the requirements to eliminate violations of the customs legislation of the Russian Federation and control the implementation of these requirements;

m) file claims and applications in courts or arbitration courts:

on compulsory collection of customs duties and taxes;

on foreclosing goods on account of payment of customs duties and taxes;

in other cases provided for by this Code and other federal laws;

o) establish and maintain official relations of a consultative nature with participants in foreign economic activity, other persons whose activities are related to the implementation of foreign economic activity, and their professional associations (associations) for the purpose of cooperation and interaction on the implementation of the most effective methods of customs clearance and customs control.

2.1 The concept and features of the customs authorities of the Russian Federation

According to the Labor Code of the Russian Federation: “Customs authorities are an executive authority authorized in the field of customs affairs and customs authorities of the Russian Federation subordinate to it, with the exception of cases when customs authorities of foreign states are mentioned in this Code.”

According to A.A. The Bogomolovoy customs authority is a federal state executive body endowed with special competence in the field of customs and performing the functions assigned to it for the development of foreign trade.

When formulating the concept of the customs body of the Russian Federation, one should take into account its specific features and characteristics.

The customs authorities of the Russian Federation are executive authorities, links in the system of state administration. Customs authorities, using a variety of forms and methods, exercise their functions and powers in the field of organizing the movement of goods and vehicles across the customs border; collection of customs payments; customs control and clearance, etc.

An important distinguishing feature and feature of the customs authorities is that they are classified as law enforcement agencies by the current legislation. The law enforcement nature of the activities of the customs authorities is largely due to the very structure of the customs business, as well as the fact that all the basic rights and powers in the field of customs are exercised by the customs authorities taking into account the interests of the country, strengthening its economic sovereignty and economic security.

The activities of the customs authorities are characterized by a law enforcement orientation. They take measures to protect the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs. The customs authorities carry out not only the fight against smuggling, violators of customs rules and tax laws, which indicates their nature as law enforcement agencies, they also use the means of typical regulation of trade and economic relations, that is, they actively participate in the customs and legal regulation of foreign economic activity; contribute to the development of foreign economic relations of the Russian Federation and its subjects; carry out control over the export of strategic and other vital materials and currency control within their competence; participate in international legal cooperation and regulation of deductions in the field of customs.

It should be considered that the above concepts of customs authorities are not the only one, there are also points of view of other authors. For example, K.K. Sandrovsky writes "... customs authorities can be defined as state bodies that carry out executive and administrative activities in a special area of ​​public administration related to the passage of various types of goods across the state border, including luggage and currency values, as well as vehicles used to transport passengers and cargo."

2.2 Types and legal status of customs authorities

The Customs Code emphasizes that the customs authorities constitute a single system, which includes:

Federal Customs Service;

Regional customs departments of the Russian Federation;

Customs of the Russian Federation;

Customs mail of the Russian Federation.

The system-forming factors, taken together, give the character of an internal organic relationship to the constituent parts of this system.

Functional commonality, unity of goals and objectives of the customs authorities, due to the fact that they all perform the same content functions.

Organizational unity of customs authorities. It is provided by the organizational construction of the system of these bodies, which is distinguished by a strict hierarchy.

Consideration of the totality of customs authorities as a single system involves at the same time an analysis of the specifics of its constituent parts, that is, various customs authorities, as a subsystem. It is important to consider the status of each of the customs authorities, which are an independent subject of customs law.

The Customs Code defines it as the central body of the federal executive power, which directly manages the customs business in the Russian Federation. This is absolutely correct, but clearly insufficient characterization.

The status of the FCS, its functions, powers and partly - the structure are determined in the Customs Code, as well as other regulations.

The Federal Customs Service is recognized as a body carrying out intersectoral regulation, since it performs not only the functions of direct management of the customs business, but also coordinating and partially control functions in this area (Article 408 of the Labor Code of the Russian Federation).

In the system of customs authorities, the FCS is the functional and organizational center of this system, leads it, unites and directs the activities of all parts of the system, contributing to the development and strengthening of its unity and integrity.

The FCS is headed by the Chairman, who is appointed and dismissed by the President of the Russian Federation. The Chairman of the FCS is personally responsible for the fulfillment by this body of the tasks and functions assigned to it. Deputy Chairmen, including the first deputy, are appointed to and dismissed by the Government on the proposal of the Chairman of the FCS. Responsibilities between them are distributed by the Chairman.

An important component of the customs authorities are the regional customs administrations (RTU). The emergence and functioning of departments, which are an intermediate link between the FCS and customs, was due to the complication of the functions and organization of management in the field of customs.

The legal status of regional customs departments is reflected in the order of the Head of the Customs Cooperation Department dated October 06, 2010 No. No. 1838 "On Approval of the Standard Regulations on the Customs Cooperation Unit of the Regional Customs Administration, Customs, Directly Subordinated to the Federal Customs Service of Russia".

Customs of the Russian Federation constitute the foundation of the system of customs authorities. It is they who directly solve the main part of the tasks in the customs business. Customs is conditionally divided into internal and external (in the country and at the border).

Customs operate under the direction of the FCS and RTU. Individual customs offices may be directly subordinate to the FCS.

The region of customs activity is determined by the FCS. It also carries out their creation, reorganization and liquidation.

The customs posts located on the territory of its region are under the operational subordination of the customs.

Customs is a legal entity. Before each of them, a range of tasks and functions performed by them is defined.

Customs posts of the Russian Federation are the primary link in the system of customs authorities. Its activities are directed by the customs, of which it is a member and to which it is subordinate.

By decision of the Federal Customs Service on the presentation of the RTU, the customs post can be given the status of a legal entity.

The customs post performs the following functions: carries out customs control and customs clearance of goods and vehicles transported across the customs border of the Russian Federation; ensures compliance with the permit procedure for the movement of goods and vehicles across the customs border; imposes and collects customs duties, taxes and other payments.

2.3 Functions of customs authorities

The customs authorities of the Russian Federation in accordance with Art. 402 of the Labor Code of the Russian Federation perform the following main functions:

1) carry out customs clearance and customs control, create conditions conducive to the acceleration of trade across the customs border;

2) levy customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of the said duties, taxes and fees, take measures to enforce their collection;

3) ensure compliance with the procedure for the movement of goods and vehicles across the customs border;

4) ensure compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border;

5) ensure, within their competence, the protection of intellectual property rights;

6) fight against smuggling and other crimes, administrative offenses in the field of customs, stop illegal circulation across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects intellectual property, other goods, as well as assist in the fight against international terrorism and the suppression of unlawful interference at the airports of the Russian Federation in the activities of international civil aviation;

7) carry out, within their competence, control over the currency transactions of residents and non-residents related to the movement of goods and vehicles across the customs border, in accordance with the currency legislation of the Russian Federation and the regulatory legal acts of the currency regulation bodies adopted in accordance with it;

8) keep customs statistics of foreign trade;

9) ensure the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, cooperate with customs and other competent authorities of foreign states, international organizations dealing with customs matters;

10) carry out informing and consulting in the field of customs affairs, provide, in accordance with the established procedure, state bodies, organizations and citizens with information on customs issues;

11) carry out research work in the field of customs.

Forms of customs control in accordance with Art. 110 TC TS are:

1) verification of documents and information;

2) oral questioning;

3) receiving explanations;

4) customs supervision;

5) customs inspection;

6) customs inspection;

7) personal customs inspection;

8) checking the labeling of goods with special marks, the presence of identification marks on them;

9) customs inspection of premises and territories;

10) accounting for goods under customs control;

11) checking the system of accounting for goods and reporting on them;

12) customs check.

Checking documents and information carried out by comparing them with information obtained from other sources, analyzing customs statistics, processing information using information technology, as well as in other ways not prohibited by the customs legislation of the customs union. The customs authorities check the documents and information submitted during customs operations in order to establish the reliability of the information, the authenticity of the documents and the correctness of their completion.

oral questioning carried out by customs authorities when performing customs operations in accordance with the Customs Code of the Customs Union. Customs officials have the right to conduct an oral questioning of individuals, their representatives, as well as persons who are representatives of organizations that have authority in relation to goods transported across the customs border, without formalizing the explanations of these persons in writing.

Getting an explanation- this is the receipt by officials of the customs authority from the declarants and other persons who have information about the circumstances that are important for the implementation of customs control, the necessary information in the field of customs.

Customs supervision- public, targeted, systematic or one-time, direct or indirect visual observation, including with the use of technical means, by customs officials of the transportation of goods, including vehicles under customs control, the performance of cargo and other operations with them.

Customs inspection- external visual inspection of goods, including vehicles, luggage of individuals, as well as cargo containers, customs seals, seals and other means of identification, without opening vehicles, packaging goods, dismantling and violating the integrity of the objects and their parts inspected in other ways.

customs inspection- actions of customs officials related to opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places where goods are or may be located, in violation of customs seals or other means of identification imposed on them, disassembly, dismantling or violation of integrity examined objects and their parts in other ways.

Personal customs inspection is an exclusive form of customs control, which is carried out by a written decision of the head (head) of the customs authority, the person replacing him, if there are sufficient grounds to believe that an individual crossing the customs border, or staying in the customs control zone or the transit zone of an international airport, hides with him and voluntarily does not give out goods transported in violation of the customs legislation of the customs union.

The decision to conduct a personal customs inspection is made in writing by imposing a resolution on the report of an official of the customs authority, or is drawn up in a separate document.

Customs inspection of premises and territories carried out in order to confirm the presence of goods under customs control, including conditionally released goods, in places of temporary storage, customs warehouses, in the premises of a duty-free shop and other places where goods may be under customs control, as well as from persons who have the goods must be in accordance with the terms of the customs procedures provided for by this Code.

Accounting for goods under customs control conducted by customs authorities to register goods under customs control and customs operations performed with them, including using information systems and technologies.

Customs check is carried out by the customs authorities in order to verify compliance by persons with the requirements established by the customs legislation of the customs union and the legislation of the member states of the customs union.

General and specific tasks and functions of the customs authorities are determined in the customs legislation, the core of which is the Customs Code of the Russian Federation and the Customs Code of the Customs Union. The codes are aimed at protecting the economic sovereignty and economic security of the Russian Federation and the Eurasian Economic Community.

This suggests that the customs business itself and customs authorities initially, due to the specific nature and structure of customs law, are executive authorities in nature.

In Art. 403 of the Customs Code of the Russian Federation provides an extensive list of functions performed by the customs authorities, there are eleven of them - this indicates that the activities of the Federal Customs Service are generally diverse.

It is impossible to overestimate the importance of customs legislation, because effective customs regulation is one of the guarantors for ensuring the speedy integration of the Russian economy into the system of world economic relations.

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (subject to amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008 N 6-FKZ, of December 30, 2008 N 7-FKZ) // Collection of legislation of the Russian Federation, 01/26/2009, N 4, art. 445.

2. Customs Code of the Russian Federation No. 61-FZ of May 28, 2003 (Labor Code of the Russian Federation) (as amended on November 28, 2009).

3. Customs Code of the Customs Union decision of the Interstate Council of the Eurasian Economic Community No. 17 dated November 27, 2009 (as amended on April 16, 2010).

4. Customs law. Textbook for high schools. / Ed. A.A. Bogomolova - M: Yurayt Publishing Group - M–2010.

5. Customs law. Training and metodology complex. / Ed. CM. Stepanenko M., 2007.

6. Customs law: Textbook. Rep. editor - Doctor of Law, Professor A.F. Nozdrachev M.: Lawyer, 2004

Customs authorities are a single system based on the following principles:

1. unified customs policy
2. single customs territory
3. unified customs legislation
4. unified tariff regulation and economic policy measures

The customs authorities of the Russian Federation have a hierarchical structure and include 4 steps:

1. Federal Customs Service (FTS)

Carries out direct management of lower bodies, organizes and liquidates them, is the owner.

The Federal Customs Service controls the activities of lower customs offices and accepts a complaint against them; it does not directly deal with customs clearance and collection of payments.

However, the largest payers from the energy sector, state corporations and defense industry enterprises report and make payments to the FCS.

2. Regional Customs Administration (RTU)

This is an intermediate link between the FCS and local customs, the need for which is associated with the large size of customs territories.

The RTU is responsible for the organization of customs affairs within the federal districts.

Carries out management functions related to the organization and control of the activities of lower customs authorities.

Can deal with customs clearance and collection of customs payments.

3. Customs

It is created within the region and is responsible for the organization of customs affairs in a particular territory.

There is a principle according to which a participant in foreign economic activity must clear goods in the customs office in which he is registered.

Customs functions:

1. Calculation of customs duties and taxes
2. Checking the correctness of the accrual
3. Collection of customs duties and taxes
4. Fixing the actual payment of customs duties
5. Recovery of unpaid payments, including in an indisputable manner
6. Timely transfer of funds to federal budgets
7. Produces a report on activities and payments to higher customs authorities

Customs can carry out inspection and control in all permitted forms and hold accountable violators of customs rules.

4. Customs posts

the customs post- this is the lowest unit from which the implementation of customs business along the technological chain begins. As a rule, customs posts carry out the initial clearance of goods and transfer the bulk and collection of payments to customs or to larger posts.

Posts differ in:

• size;
• Equipment;
• status.

They may have a specialization and be located at large industrial facilities.

Special customs posts may be directly subordinate to the FCS in free economic zones.

Customs posts can perform the same functions as customs.

There is a separate category of posts that deal with customs clearance of imported goods subject to excise duty. The collection of excise duty on certain goods may be accompanied by the acquisition and sticker of excise stamps. The customs post is responsible for the storage, sale and application of excise stamps.

Customs and posts depending on the territorial distribution are divided into 2 types:

• Border

They are located at border crossings and major transport hubs. Usually, the passage of goods across the border is recorded and the customs clearance is transferred to the internal customs.

• Internal customs

They are located in places of concentration of participants in foreign economic activity in the customs territory of the country. They handle most of the customs clearance and collection of payments.

Russia performs a number of functions to regulate and comply with customs law, is responsible for exports and imports, and forms the amount of duties at the federal and local levels. The list of tasks is huge, therefore the structure of the FCS is branched and has several levels for the effective work of each official.

From the history of the customs service in Russia

The first organization of the customs service and duties in Russia can be attributed to the X century. Merchants supplying consumer goods by water and land routes were obliged to pay myt at the outposts (current customs points) - the most common tax of that time on goods. The collection was carried out by mytniks. Three centuries later, the Tatar-Mongols who came introduced the tamga, which was charged for the seal of the governor when the goods went on sale. From the word "tamga" came the modern term "customs".

In tsarist Russia, tax collection was done by free-working heads and kissers. They received a premium for increasing income from customs duties, or they themselves paid a shortfall when revenues to the treasury decreased. Abuse of official position, financial transactions of the tsarist "customs officers" were severely punished, up to and including the death penalty.

Over the entire period of formation, management underwent many reforms under Peter the Great and Catherine the Second. By the 19th century, smuggling became widespread for the first time - a way of illegally importing luggage. On the borders with Russia, criminals are sometimes caught with a very large consignment of goods hidden from customs officers. It was only in 1921 that a law was passed to combat smuggling. The period fell on the years of "war communism" - this is the time of shortage and surplus appropriation. In 1924, the first codified charter of customs authorities was adopted, mainly controlling the export and import of goods. The State Customs Committee of Russia was established by decree of the President of the RSFSR in October 1991, and the decree "On the Federal Customs Service" - in 2004.

What is the FCS for the state?

The FCS is the central executive body that controls the import and export of goods, the legality of transportation and establishes duties, and also monitors compliance with the regulatory framework relating to customs. The Federal Customs Service stands for the protection of the economic interests of the country, protecting consumers from counterfeit, smuggling, things that pose a danger to people.

Main tasks and functions of the FCS of Russia

The tasks of the Federal Customs Service are:

• continuous improvement of the conditions of customs regulations on the territory of the Russian Federation to attract foreign investment;
• interaction with international representative offices of customs services for the joint fight against terrorism, smuggling and counterfeiting;
• development in customs administration, the introduction of Western software developments in the Russian service;
• assistance in the development of foreign economic relations with Russia.

The functions of the customs service are:

• development of customs policy and its application;
• establishment of customs duties;
• protection of the economic interests of the country;
• compliance with the rules and regulations for the movement of goods across the customs border;
• suppression of the actions of smugglers and illegal imported and exported goods.

Legislative framework governing the activities of the FCS

The main legislative document that reflects the functions, tasks, structure of the FCS of Russia is the Labor Code of the Russian Federation and the Regulations on State Customs Control. Customs policy is formulated in Article 2 of the Labor Code of the Russian Federation. Additions and changes are recorded in additional regulatory documents. A separate article on customs offenses and the competence of the customs authorities is in the Code of Criminal Procedure of the Russian Federation.

Also, the customs service relies on the Constitution of the Russian Federation, federal laws, international agreements, legal acts of the Central Bank of Russia.

FCS structure

The FCS has the following hierarchy:

1. Federal Customs Service.
2. Regional customs structures and customs houses of direct subordination. They report directly to the FCS.
3. Customs.
4. customs posts
5. Departments of technical control and maintenance, departments and costs, department of currency control. They are at every customs post.

Organizational structure of the FCS: leadership

The organizational structure of the FCS is represented by the leadership and staff of the FCS. The head of the service is the head Bulavin V. I. His right hand and the second person in the composition and structure of the central office of the FCS was appointed the first deputy head Davydov R. V.

There are also 6 deputy heads who, in the structure of the FCS, are responsible for various areas of activity of the customs department.

The main tasks of the head of the customs service are:

• resolving issues related to the passage of the customs service in accordance with the legislation of the Russian Federation;
• making changes and personnel changes in the structure of the central office of the FCS of Russia;
• drawing up the budget of the customs service;
• approval of the state and salary fund in the structure of the Federal Customs Service of the Russian Federation, including at the regional level;
• distribution of duties between deputies;
• drafting and approval of decrees and regulations relating to the powers of the Federal Service;
• resolving issues of awards and badges of honor to customs officers who distinguished themselves in the service;
• approval of regulations on subdivisions in the structure of the Federal Customs Service of the Russian Federation.

The head is personally responsible for the activities of the entire system both at the federal and regional levels, and for all violations that are contrary to legal documents.

FCS apparatus

The management structure of the FCS is represented by the following bodies and departments:

1. Main organizational and inspection department. This unit inspects the activities of organizations accountable to the FCS, performs methodological functions, controls the execution of decrees of the head of the customs service, organizes strategic planning and controls its implementation, is responsible for the main economic indicators of the service, and reports information in an analytical form about the work of the service to the management.
2. Information Technology Department. This division is responsible for the information platform for the entire structure of the FCS. Its tasks also include the protection of databases and information technologies, informatization, setting up telecommunications, participation in the strategic planning of the entire service.
3. Department of customs clearance and control. It develops a general procedure for customs operations when moving goods across the border, monitors the work of all departments of services, participates in the reform of customs policy, and makes proposals for improving the procedures for customs operations.
4. Anti-smuggling department. It is engaged in intelligence in relation to persons violating customs legislation, protects the economic interests of Russia, carries out preventive work in relation to the legal import and export of goods, participates in search activities for violators, participates in the production of criminal cases in accordance with the competence of officials specified in the criminal procedure Code.
5. Logistics Department. Conducting administrative and economic activities in the customs authorities, medical and social services for officials of the Federal Customs Service.
6. Department of Tariff Regulation and Customs Revenues. It develops the tariff scale of duties in accordance with international agreements, regulates the accounting of all taxes paid and monitors their receipt by the treasury, monitors compliance with the payment of duties from regional authorities and the receipt of revenues in full.
7. Financial and economic management. It draws up estimates, distributes budgetary funds according to the structure and composition of the Federal Customs Service of Russia, monitors the expenditure of targeted funds, and provides pensions to persons who served in customs.
8. Control Control over compliance with the correctness of all customs procedures in relation to goods, assistance in protecting the interests of declarants.
9. Department of customs inquiry and investigation. It conducts cases on administrative violations relating to the customs service, monitors compliance with the procedure for the arrest of goods.
10. Legal management. It participates in the preparation of federal laws and international agreements.
11. Office of Trade Restrictions, Currency and Protecting the economic interests of Russia, monitoring compliance by the parties with international agreements, tracking all foreign exchange transactions.
12. Case management. Ensures proper paperwork.
13. Civil service and personnel management. Here, the implementation of personnel policy, staffing, organization of service in the customs authorities is carried out.
14. Public Relations Management. Interaction with the mass media.
15. Office for Combating Corruption. Preventive measures, detection of violations among customs officers of a corrupt nature.
16. Department of Customs Cooperation. The task of the FCS is the participation of Russia in the international arena in the field of customs interests, the preparation and submission of proposals for a joint mutually beneficial agreement with other countries.
17. Management of customs statistics. The duties of this department include calculation, analysis of indicators of economic activity of customs authorities for the past period, comparative analysis between regional divisions of customs.
18. Control and audit department. Carries out the work of an independent audit in relation to the divisions of the customs service.
19. Control It is engaged in monitoring the observance of commodity nomenclatures and classification in accordance with these nomenclatures.
20. Analytical management. The division analyzes the activities of customs when moving goods across the border of the Eurasian Economic Union, improves the risk management system, controls the export and import of goods, including the movement of excisable goods, evaluates the efficiency of work within the management structure of the Federal Customs Service of Russia.

Central Customs Administration (CTU)

The FCS activity platform is the Central Customs Administration, which is located, like the FCS, in Moscow. The department of CTU has the most important and largest customs authorities of regional importance, customs, customs posts. 18 regions, 13 customs houses and 91 customs points are subordinated to CTU.

Here they prepare new developments of customs procedures, test and implement software and technologies. Over the years of its existence, the CTU has become one of the significant divisions of the FCS. On its customs territories, 4 departments have been created to control the customs border with Ukraine and Belarus. The share of management accounts for the bulk of the income of customs activities.

Regional Customs Administrations (RTU)

The Federal Customs Service includes regional customs departments that are accountable to the FCS. The following subordinate departments are distinguished:

• Northwestern RTU;
• Far East;
• North Caucasian;
• Volga;
• East Siberian;
• West Siberian;
• Tatar;
• Ural;
• Kaliningrad;
• Western;
• Moscow;
• Dagestan;
• Bashkir.

RTUs implement the customs policy in the regions, protect the economic interests of Russia, make proposals for the region, and ensure the coordinated work of the entire FCS. All tasks are performed according to the competence of the regional customs authority. The RTU performs the functions of monitoring compliance with regulatory and legal aspects, tracking the movement of goods in the region, currency movements, and is engaged in personnel policy in the regional administration.

RTU structure

The RTU hierarchy is similar to the organizational structure of the FCS of Russia. There is also a chief, who is appointed only by the Chairman of the central office. His deputies and the chief accountant are also appointed and dismissed upon submission of information from the regional head. Personnel changes at other levels are carried out by the decision of the chief, based on the regulation on customs services. The tasks of the head of the RTU are to manage the regional division on the principles of one-man management, to monitor compliance with and implement all assigned tasks.

The head interacts with the central customs body, submits a report on the work done, and exercises control over operational-search activities. On the financial side, the head of the RTU is responsible for the distribution of budgetary funds allocated by the FCS and provides a rationale for their intended use.

The chief has deputies who perform approximately the same role as the deputies of the head of the FCS, but at the regional level.

Customs as a reporting organization of the FCS and RTS

The customs of the Russian Federation are part of the customs system of Russia and are subordinate to the federal service and the regional administration to which they belong. Sometimes, by decision of the central office, some customs offices may be exclusively subordinate to the FCS. Customs are divided into border and internal. Border customs are located on the state border in the area of ​​large transport hubs, and internal customs controls import and export within the country between regions. There is also a specialized customs office that conducts customs operations with special cargoes: oil, gas, electricity. The activity of customs is regulated by normative acts.

The tasks of customs are:

• ensuring the unity of the customs borders of the state;
• implementation of customs policy;
• implementation of customs procedures;
• detection of violations of cargo transportation;
• application of customs tariffs and goods registration system;
• providing own activities with financial, material and human resources.

customs posts

One of the links of the customs system is It is accountable to customs, or may report directly to the RTS. Separate posts function under the leadership of the federal service.

The creation and reorganization of the customs post lies on the "shoulders" of the RTS; if the post has the exclusive status of a legal entity, then it is handled by the FCS. Usually the customs post does not take such an organizational form. But if the FCS decides to give the post the status of a legal entity, then it will have its own balance sheet, charter, and bank accounts. Such a post may administer property assigned to federal bodies.

The functions of the customs post consist in the implementation and conduct of all customs operations, control over the legality and legality of procedures, the implementation of adopted resolutions of federal and regional significance.

Department of customs procedures and customs control (OTP and TC)

OTP and TC are subordinate to customs and build a work plan in coordination with customs, RTS and FCS of Russia. The plan is approved by the first deputy head for customs control. Appointment to a leadership position is carried out by the head of customs, who in turn approves the candidate with the regional service. The head of the department also has deputies. The management of the OTP and the TC approve the number of personnel, job descriptions prescribed in the FCS distribute job responsibilities. The department of procedures and control faces the tasks of complying with customs regulations, implementing customs policy, interacting with other persons involved in customs processes: declarants, temporary storage warehouses. The department keeps records of special goods that have passed customs procedures, interacts with tax authorities in international transportation, and coordinates simplified customs procedures with the RTS. OTP and TC participate in the analytical collection of information on the effectiveness of the work of customs authorities, develop a strategy and preventive measures for risks. The department takes part in the inspection of the customs authorities on the issue of compliance with the normative documents of the customs policy. He also decides on the processing and disposal, or the arrest of illegal products.