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Customs authorities carry out activities within. Functions of the customs authorities. Functions, activities and tasks of customs authorities

Question:

Customs RF, their functions.



Answer:

Customs authorities of the Russian Federation, their functions

The customs authorities of the Russian Federation are executive authorities that directly carry out activities in the field of customs affairs. Customs authorities are included in the system of law enforcement agencies of the Russian Federation.

The customs authorities form a single federal centralized system, which includes: 1) the federal executive body authorized in the field of customs - the Federal Customs Service, which is under the jurisdiction of the Ministry economic development and trade of the Russian Federation; 2) regional customs departments; 3) customs; 4) customs posts.

Regional customs departments, customs offices and customs posts operate on the basis of regulations approved by the federal executive body authorized in the area of ​​customs affairs. Customs posts may not have the status legal entity. The system of customs authorities also includes institutions that are not law enforcement agencies, which are established by the federal executive body authorized in the field of customs affairs to ensure the activities of customs authorities.

Functions of customs authorities:

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

charge customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, control the correctness of the calculation and the timeliness of payment of these duties, taxes and fees, take measures to enforce them. collection;

Ensure compliance with the order of movement of goods and Vehicle across the customs border;

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;

Provide protection of rights within their competence intellectual property;

They are fighting against smuggling and other crimes, adm. offenses in the field of customs, stop illegal trafficking across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, etc., and also assist in the fight against international terrorism;

Carry out, within their competence, currency control of operations related to the movement of goods and vehicles across the customs border;

Lead customs statistics foreign trade;

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

Carry out informing and consulting in the field of customs affairs, provide state bodies, organizations and citizens with information on customs issues in the prescribed manner;

Carry out research work in the field of customs.

Zaikov D.E.
Customs law
2008

UDK 342.951 BBK 67.401

CUSTOMS AUTHORITIES IN THE SYSTEM OF EXECUTIVE AUTHORITIES OF THE RUSSIAN FEDERATION1

MARGARITA NIKOLAEVNA KOBZAR-FROLOV,

Doctor of Law, Professor, Chief Researcher of the Center for Legal Regulation of Financial and Economic Relations of the Institute for the Problems of an Effective State and Civil Society of the Financial University under the Government Russian Federation, Professor of the Department of Customs Law of the Russian Customs Academy E-mail: [email protected] IGOR NIKOLAEVICH MUKIENKO, PhD in Law, Leading Researcher, Center for Legal Regulation of Financial and Economic Relations, Institute for Effective State and Civil Society Problems, Financial University under the Government of the Russian Federation E-mail: [email protected] Scientific specialty 12.00.14 - administrative law;

administrative process

Citation index in electronic library NIION

Annotation. Based on the analysis of the powers and functions of the customs authorities of the Russian Federation, the authors conclude that the powers and functions of these bodies are specific and related to the control of the movement of goods and vehicles across the customs border of the customs union. The powers and functions of the customs authorities make it possible to single out and consider them as an independent structural unit in the general system of executive authorities. The article provides the author's system of functions of customs authorities.

Key words: system, customs authorities, customs, federal authorities, executive power, powers, functions, provision.

Abstract. In the article on the basis of the analysis of the powers and functions of the customs authorities of the Russian Federation, the author draws a conclusion about what their powers and functions have the specifics, and connected with the control for the movement of goods and vehicles across the customs border of the customs Union. Powers and functions of the customs authorities allow you to select and to consider them as an independent structural unit in the overall system of Executive authorities. The article presents the author system of functions of the customs authorities.

Keywords: system, customs authorities, customs, the Federal bodies of Executive authority, powers, functions, ensuring

Attempts to create an effective system and structure of federal executive bodies have been made since the end of the last century. Currently, the system of executive authorities is enshrined in Decree of the President of the Russian Federation dated 09.03.2004 No. 314 “On the system and structure of federal executive authorities”1.

The system of federal executive bodies includes federal ministries, federal services and federal agencies.

The Federal Ministry independently carries out the functions of developing state policy and legal regulation in the established field of activity. Federal

the service performs the functions of control and supervision in the established field of activity, as well as special functions in the field of defense, state security, protection and protection of the state border of the Russian Federation, the fight against crime, public security, etc. federal agency performs the functions of providing public services, state property management, law enforcement functions, etc.

Decree of the President of the Russian Federation of May 21, 2012 No. 636 “On the structure of federal executive bodies”2 established the structure of federal executive bodies; a group of federal executive bodies, the activities of which are managed by the President, as well as a group of federal executive bodies, the management of which is carried out by the Government, is fixed.

The federal executive authorities are assigned to the subordination of the President of the Russian Federation, whose functions are related to defense, armament, ensuring state and public security, control, supervision, execution of punishments, etc. The Government of the Russian Federation coordinates the activities of federal executive authorities of social and economic sphere, regional development, Agriculture, transport, finance, taxes and fees, etc.

The Federal Customs Service is one of the federal executive bodies, the leadership of which is entrusted to the Government of the Russian Federation. Pursuant to Decree of the President of the Russian Federation No. 636, on September 16, 2013, the Government of the Russian Federation No. 809 adopted the “Regulations on the Federal Customs Service”3, which customs service.

Federal Law No. 311-FZ of November 27, 2010 “On Customs Regulation in the Russian Federation” legislated the system of customs authorities:4 1) the federal executive body authorized in the area of ​​customs affairs - the Federal Customs Service (FCS of Russia); 2) regional customs departments; 3) customs; 4) customs posts.

The FCS of Russia has the right to create specialized customs authorities, as well as structural subdivisions (departments, offices).

The powers of the FCS of Russia include:

Adoption of normative legal acts within the competence;

Development of forms of declarations, registers, certificates, reports, procedures and technologies for performing customs operations on categories of goods transported through the customs

the border of the Customs Union, the procedure for issuing permits for placing goods under customs procedures;

Approval of transit permit forms by means of transport;

Development of forms of administrative and jurisdictional documents of customs authorities (protocols, acts, resolutions, decisions), etc.

In addition to the above, the FCS of Russia: implements programs for the development of customs in the Russian Federation5; ensures the protection of information constituting a state secret; organizes the protection of customs infrastructure facilities; provides placement in the information and telecommunications network "Internet" on the official website of the Federal Customs Service of Russia; ensures the publication and communication of information about the customs authorities, about the time of their work; performs the functions of the main manager and recipient of federal budget funds.

The Federal Customs Service of Russia has the right to create, reorganize and liquidate regional customs administrations, customs offices and customs posts; determine their competence to perform customs operations; approve provisions; organize examinations, research, etc.

The Regional Customs Administration (hereinafter RTU) is a customs authority that is part of the unified federal centralized system of customs authorities and ensures the implementation of the tasks and functions of the Federal Customs Service of Russia in the region of activity within the competence defined by the regulation “On Regional Customs Administration”6.

The RTU manages the activities of customs offices and customs posts, with the exception of those directly subordinate to the FCS of Russia, and is a superior customs authority in relation to them.

Order of the Federal Customs Service of Russia No. 7 dated January 12, 2005 enshrined the powers of the RTU. Particularly in the area economic activity RTU performs: analysis and control of subordinate customs authorities in the field of customs clearance of goods and vehicles; control of customs procedures; to ensure the correct calculation and timely payment of customs payments, compliance with prohibitions and restrictions, organizes customs audits, verification of the accuracy of information declared during customs clearance, currency control of operations, control of the execution of foreign trade barter transactions, etc.

RTU conducts inquiries and urgent investigative actions, conducts operational-search work, participates in the fight against terrorism,

ensures the protection of information constituting a state secret, etc.

The Customs ensures the implementation of the tasks and functions of the Federal Customs Service of Russia within the competence defined by the Regulation "On Customs"7. Customs operates under general guidance FCS of Russia and the direct management of RTU. The customs office manages the activities of subordinate customs posts and is a higher customs authority in relation to them.

The powers of the Customs include: customs clearance of goods and vehicles; control over the correctness of the calculation and timeliness of payment of customs duties, compliance with prohibitions and restrictions, analysis and control of the activities of customs posts, based on a risk management system; compulsory collection of customs payments, etc. Customs make decisions on the classification of goods in accordance with the TN VED CU, on their customs value and country of origin.

The customs organizes the implementation of customs escort of goods and vehicles under customs control, control of the actual export of goods outside the customs border; control over the activities of declarants and persons carrying out activities in the field of customs, etc.

In the field of jurisdictional activities: customs directly implement a system of measures to prevent crimes and administrative offenses within the competence of customs authorities, organize such work by customs posts.

The customs post ensures the implementation of the powers of the Federal Customs Service of Russia, within the competence defined by the Customs Code of the Customs Union and the regulation "On the customs post"8.

The organization, control and coordination of the activities of the TP is carried out by the customs. Separate customs posts may be directly subordinated to RTU.

TPs control:

Customs clearance of goods and vehicles placed under customs procedures using a risk management system;

Observance of prohibitions and restrictions;

Customs value of goods and vehicles;

The correctness of determining the classification code and the country of origin of goods;

For currency transactions of residents and non-residents.

TP are designed to ensure the protection of intellectual property rights.

TP in the field of administrative and jurisdictional activities: receive explanations about the circumstances relevant to customs control from declarants and other persons related to the movement of goods and vehicles across the customs border; directly participate in the inspection of goods, luggage individuals, vehicles and other objects for the purposes of customs control; carry out customs inspection goods and vehicles; personal inspection, inspection of territories, premises where goods and vehicles subject to customs control may be located, etc.

TPs implement a system of measures to prevent crimes and administrative offenses within the competence of the customs authorities, they can stop, pursue and detain vehicles, sea (river) vessels, etc.

Service in the customs authorities is a special type public service citizens of the Russian Federation who carry out professional activity on the implementation of the functions, rights and obligations of the customs authorities included in the system of law enforcement agencies of Russia9. In order to provide technical support for the activities of customs authorities, their staff lists provide for the corresponding positions of employees of customs authorities.

Entering the service in the customs authorities of citizens is voluntary and is carried out on the terms of a contract for service in the customs authorities. A citizen accepted for service in the customs authorities takes an oath. Customs officers are provided with uniforms. The insignia and norms for supplying clothing allowances to customs officers are established by the Government of the Russian Federation. Customs officers on duty official duties have the right to carry combat hand-held small arms and edged weapons, special means.

An analysis of the entire scope of powers of the customs authorities inevitably leads to the idea that the functions of the customs authorities coincide with the functions of other federal executive authorities. For example, tax authorities, in terms of collecting taxes and payments, controlling the cost of goods, etc. However, the tax authorities exercise control over the timely and complete receipt of taxes and fees included in the system of taxes and fees of the Russian Federation10, and the customs authorities control and collect customs payments when goods pass through customs

new border of the Customs Union. Customs authorities perform administrative and jurisdictional functions (ensuring security, protecting sovereignty, protection, export, currency control, etc.). Such functions are characteristic of bodies that are part of the system of the Ministry of Internal Affairs of the Russian Federation, Federal Service security of the Russian Federation, the Federal Drug Control Service of the Russian Federation, etc. At the same time, the powers and functions of the customs authorities have their own specifics related to the implementation of activities at checkpoints across the customs border of the Customs Union11.

Thus, we can conclude that the FCS of Russia:

It is part of the system of federal executive bodies and is subordinate to the Government of the Russian Federation;

Has its own system and structure of organs;

As a law enforcement agency, it also performs functions of a financial, economic and socio-political nature.

Interacts with other executive authorities, local self-government, the public, etc.

The specifics of the activities of the FCS of Russia is the implementation of the tasks and functions of customs authorities at checkpoints across the customs border of the Customs Union, etc. The scope of powers and functions of customs authorities make it possible to single out and consider them as an independent structural unit in the general system of executive authorities.

All the functions performed by the customs authorities, it seems possible to systematize and single out the following among them: 1) ensuring security (state, public, information12, etc.); 2) protection functions (economic sovereignty of the state, entrepreneurship, etc.); 3) control and supervision (sanitary-quarantine, phytosanitary control and state veterinary, etc.); 4) administration of payments;

5) administrative-jurisdictional (prevention and prophylaxis of offenses when goods and vehicles cross the customs border);

6) fight against terrorism, smuggling; 7) etc.

Literature

1. Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation”// SZ RF. 2010 No. 48. Art. 6252.

2. Federal Law of July 21, 1997 No. 114-FZ “On Service in the Customs Bodies of the Russian Federation”//СЗ RF. 1997. No. 30. Art. 3586.

3. Decree of the Government of the Russian Federation of September 16, 2013 No. 809 “On the Federal Customs Service” // SZ RF 2013. No. 38. Art. 4823.

4. Decree of the Government of the Russian Federation of December 14, 2005 No. 2225-r “On the Concept for the Development of the Customs Authorities of the Russian Federation” // SZ RF. 2006. No. 2. Art. 260.

5. Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” // SZ RF. 2004. Art. 945.

6. Decree of the President of the Russian Federation of May 21, 2012 No. 636 “On the structure of federal executive bodies” // SZ RF 2012. No. 22. Art. 2754.

7. Order of the Federal Customs Service of the Russian Federation dated January 12, 2005 No. 7 “On Approval general position on Regional Customs Administration and the General Regulations on Customs” // Bulletin of Normative Acts of Federal Executive Authorities. 2005. No. 14.

8. Order of the Federal Customs Service of the Russian Federation dated January 12, 2005 No. 7 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs” // Bulletin of Normative Acts of Federal Executive Authorities. 2005. No. 14.

9. Order of the Federal Customs Service of the Russian Federation of August 13, 2007 No. 965 “On Approval of the General Regulations on the Customs Post” // Bulletin of Normative Acts of Federal Executive Authorities, 2007. No. 41.

10. Decree of the Government of the Russian Federation dated September 30, 2004 No. 506 “On approval of the Regulations on the Federal tax service» // SZ RF. 2004. No. 40. Art. 3961.

11. Rylskaya M.A., Nekrasov D.V. Institute of an authorized economic operator in the context of the theory of law // M.: Vestnik FU No. 1. 2014.

12. Voronov A.M., Shaiduko N.A. Customs authorities as subjects of state security // Bulletin of the Moscow University of the Ministry of Internal Affairs of Russia. 2012. No. 1.

13. URL://http://www.consultant.ru/

14. Demidov M.V. Legislative and executive bodies state power of the constituent entities of the Russian Federation: features of the constitutional and legal status and organization of activities // Constitutional and municipal law. 2014. No. 4.

15. Eremina O.Yu. The quality and availability of public services in social sphere as an indicator of the effectiveness of the activities of executive authorities // Journal of Russian Law. 2014. No. 1.

16. Koryakin V.A. Powers of customs authorities in modern criminal proceedings // Customs business. 2012. No. 3.

17. Saranchuk Yu.M., Sigalov K.E., Fat'yanov A.A. Differentiation legal responsibility behind

budget crimes // Bulletin of the Academy economic security Ministry of Internal Affairs of Russia. 2015. No. 5.

18. Sigalov K.E. Private and public law foundations for the effectiveness of the state // History of State and Law. 2014. No. 17.

19. Sigalov K.E., Mukienko I.N., Saranchuk Yu.M. Budget Legislation: Development of the System of Criminal Liability // Financial Law. 2014. No. 11.

20. Starovoitov A.A. On the problem of typology of executive authorities // Lawyer. 2013. No. 19.

21. Umanskaya V.P. Patterns of the system of legal acts of executive authorities // Administrative law and process. 2014. No. 5.

22. Cheprasov K.V. Administrative reform and territorial bodies of federal executive bodies of Russia // Constitutional and municipal law. 2014. No. 7.

1 Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” // SZ RF. 2004. Art. 945.

2 Decree of the President of the Russian Federation dated May 21, 2012 No. 636 “On the structure of federal executive bodies”// SZ RF. 2012. No. 22. Art. 2754.

3 Decree of the Government of the Russian Federation of September 16, 2013 No. 809 “On the Federal Customs Service” // СЗ RF, 2013. No. 38. Art. 4823.

4 Federal Law No. 311-FZ of November 27, 2010 “On Customs Regulation in the Russian Federation” // SZ RF. 2010. No. 48. Art. 6252.

5 Decree of the Government of the Russian Federation dated 14.12.2005 No. 2225-r “On the Concept for the Development of the Customs Authorities of the Russian Federation” // SZ RF. 2006. No. 2. Art. 260.

6 Order of the Federal Customs Service of the Russian Federation dated January 12, 2005 No. 7 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs”// Bulletin of Normative Acts of Federal Executive Authorities. 2005. No. 14.

7 Order of the Federal Customs Service of the Russian Federation dated January 12, 2005 No. 7 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs” // Bulletin of Normative Acts of Federal Executive Authorities. 2005. No. 14.

8 Order of the Federal Customs Service of the Russian Federation dated August 13, 2007 No. 965 “On Approval of the General Regulations on the Customs Post” // Bulletin of Normative Acts of Federal Executive Authorities, 2007. No. 41.

9 Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation”// SZ RF. 2010. No. 48. Art. 6252.

10 Decree of the Government of the Russian Federation dated September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service” // SZ RF. 2004. No. 40. Art. 3961.

11 Rylskaya M.A., Nekrasov D.V. Institute of an authorized economic operator in the context of the theory of law // M.: Vestnik FU No. 1. 2014. P. 122-129.

12 Voronov A.M., Shayduko N.A. Customs authorities as subjects of state security // Bulletin of the Moscow University of the Ministry of Internal Affairs of Russia. 2012. No. 1. S. 242-247.

N.P. Maylis

Introduction to Forensics

2nd edition

English for lawyers. Textbook for university students studying in the specialty "Jurisprudence" / I.A. Gorsheneva [and others]; ed. I.A. Gorsheneva. 2nd ed., revised. and additional M.: UNITI-DANA, 2014. 423 p.

Introduction to forensic science: textbook. manual for university students studying in the specialty "Jurisprudence" / N.P. Mailis. 2nd ed., revised. and additional M.: UNITI-DANA: Law and Law, 2015. 159 p.

The manual outlines the basic theoretical concepts of forensic examination, presents the history of development, the system of state expert institutions in Russia, the legal foundations of forensic activities. In accordance with the procedural legislation, the main types of examinations appointed by law enforcement agencies are considered.

The scientific bases of forensic examination are disclosed, including forensic identification and diagnostics; expert research technology; the substantive part of the expert's opinion and its evidentiary value in the investigation and detection of crimes. Attention paid information support forensic activities, as well as expert ethics and expert errors.

Learning objectives:

  • – formation of general theoretical knowledge about the customs authorities of the Russian Federation:
  • - mastering the basic concepts used by the legislator in regulating the legal status and activities of customs authorities in the Russian Federation;
  • – assimilation of the legal status, structure and system of activities of the customs authorities of the Russian Federation;
  • – mastering the activities of the customs authorities of the Russian Federation.

As a result of studying this chapter learners should:

know

  • – legal status customs authorities, as well as employees of the customs authorities of the Russian Federation;
  • - basic concepts that reveal the legal basis for the formation and activities of the customs authorities of the Russian Federation and the legal status of employees of these bodies;
  • - the powers and activities of the customs authorities of the Russian Federation and employees of these authorities;
  • - the system and structure of the customs authorities of the Russian Federation;

be able to

  • – to analyze the regulatory legal acts regulating the legal basis for the activities of the customs authorities of the Russian Federation;
  • - operate with legal concepts and categories used to disclose the legal status of the customs authorities of the Russian Federation;
  • – analyze legal facts related to the powers and activities of the customs authorities of the Russian Federation;
  • - make decisions that determine the procedure for the activities of the customs authorities of the Russian Federation and their employees;

own

  • - legal terminology;
  • - skills to work with regulations legal acts regulating the legal status, the procedure for the formation and activities of the customs authorities and employees of the customs authorities of the Russian Federation;
  • – skills in analyzing law enforcement practice related to the activities of customs authorities and employees of customs authorities of the Russian Federation.

Keywords : Customs; customs border; law enforcement bodies of executive power; Customs Union; customs duties; taxes; combating crime; security; public service; operational-search activity; law and order; discipline; safety; management; departments; public service; promotions; dismissal.

The concept, the system of customs authorities of the Russian Federation

The customs authorities of the Russian Federation occupy one of the most important places in the system of law enforcement agencies that protect the economic security of the state.

Modern customs bodies of the Russian Federation were created in accordance with the Decree of the President of the Russian Federation of September 30, 1992 No. 1147 "On the system of central executive authorities." The same Decree established the State Customs Committee of the Russian Federation (this is how the Federal Customs Service of Russia was previously called) as a body of intersectoral regulation. For the last twenty years, two customs codes dated June 18, 1993 No. 5221-1 and dated May 28, 2003 No. 61-FZ were adopted and were in force on the territory of the Russian Federation (the norms of the latter became invalid on December 29, 2010).

Since July 6, 2010, the Customs Code of the Customs Union (CC CU) adopted by the Interstate Council of the EurAsEC on November 27, 2009, which approved the Agreement on the Customs Code of the Customs Union by its decision, has been applied in the common customs territory of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. This Agreement was ratified in the Russian Federation by Federal Law No. 114-FZ dated June 2, 2010.

The new TC TS creates the necessary conditions for the formation of a legal and regulatory framework for customs affairs that meets global standards within the framework of the formed Customs Union of the above states. In addition, the TC CU carries out legal regulation relations related to the movement of goods across the customs border of the Customs Union, their transportation through the common customs territory of the Customs Union under customs control, temporary storage, customs declaration, release and use in accordance with customs procedures, customs control, payment of customs duties, as well as government relations between customs authorities and persons exercising the rights of possession, use and disposal of these goods. This legal regulation within the framework is carried out by the customs authorities of these countries of the Customs Union. By themselves, the customs authorities of the members of the Customs Union are authorities that provide on the customs territory of the Customs Union the solution of the following main tasks :

  • – assistance in the implementation of the common trade policy of the customs union;
  • – ensuring the implementation of the customs legislation of the customs union and other legislation of the member states of the customs union, the control over the implementation of which is entrusted to the customs authorities;
  • – performance of customs operations and customs control, including within the framework of mutual administrative assistance;
  • - collection of customs duties, as well as special, anti-dumping and countervailing duties, control over the correctness of their calculation and timeliness of payment, taking measures to enforce their collection within their competence;
  • – Ensuring, within the limits of its competence, compliance with the measures of customs and tariff regulation and prohibitions and restrictions in relation to goods transported across the customs border;
  • – ensuring, within its competence, the observance of the rights and legitimate interests of persons in the field of customs regulation and the creation of conditions for accelerating the turnover of goods across the customs border;
  • – ensuring, within its competence, measures to protect the national security of the member states of the customs union, human life and health, flora and fauna, environment;
  • - detection, prevention and suppression of administrative offenses and crimes in accordance with the legislation of the member states of the customs union;
  • – ensuring the protection of intellectual property rights in the customs territory of the customs union within its competence;
  • – maintenance of customs statistics (Article 6 of the Customs Code of the Customs Union).

The customs authorities of the Customs Union may carry out law enforcement activities, the essence of which is the production of inquiries in cases of smuggling, customs evasion and other crimes, and may also carry out operational-search activities in order to identify persons who are preparing, committing or have committed an illegal act , recognized by the legislation of the states that are members of the Customs Union, as a crime, the proceedings on which are assigned to the jurisdiction of the customs authorities, the execution of requests from international customs organizations, customs and other competent authorities of foreign states in accordance with international treaties. In all these cases, the customs authorities act as an inquiry agency (part 1, article 7 of the Customs Code of the Customs Union). The customs authorities of the Customs Union carry out proceedings on cases of administrative offenses and bring persons to administrative responsibility (part 3 of article 7 of the Labor Code of the Customs Union).

Customs regulation on the territory of the Russian Federation is carried out in accordance with the Law on Customs Regulation. All legal relations related to customs regulation on the territory of the Russian Federation are carried out by the customs authorities of the Russian Federation.

The customs authorities of the Russian Federation constitute a single federal centralized system, which includes:

  • - the federal executive body authorized in the field of customs - the Federal Customs Service of Russia;
  • – regional customs departments;
  • – customs;
  • – customs posts (Article 10 of the Law on Customs Regulation).

Any legal relations connected with the creation, reorganization and liquidation of regional customs departments, customs houses and customs posts are carried out in the manner determined by the Government of the Russian Federation.

All customs authorities of the Russian Federation in their activities are based on the following principles:

  • - legality;
  • – equality of persons before the law, respect and observance of their rights and freedoms;
  • – unity of the system of customs authorities and centralized management;
  • – professionalism and competence of customs officials;
  • - clarity, predictability, publicity of the actions of officials of the customs authorities, understandability of the requirements of the customs authorities during customs control and customs operations, availability of information on the rules for carrying out foreign economic activity, the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs;
  • – uniformity of law enforcement practice in the course of customs control and customs operations;
  • - preventing the imposition on participants in foreign economic activity, persons carrying out activities in the field of customs, carriers and other persons of excessive and unjustified costs in the exercise of powers in the field of customs;
  • – improvement of customs control, application of modern information technologies, introduction of progressive methods of customs administration, including on the basis of generally recognized international standards in the field of customs, customs management experience in foreign states - trade partners of the Russian Federation (Article 11 of the Law on Customs Regulation).

The customs authorities of the Russian Federation perform the following main functions (duties):

  • - carry out customs control, improve the methods of customs operations and customs control, create conditions conducive to the acceleration of trade when importing goods into the Russian Federation and exporting goods from the Russian Federation;
  • - contribute to the development of foreign trade of the Russian Federation, foreign economic relations of the subjects of the Russian Federation, the acceleration of trade;
  • – keep customs statistics of foreign trade and special customs statistics;
  • - levy customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correct calculation and timely payment of the said duties, taxes and fees, take measures to enforce their collection;
  • – ensure compliance with the procedure for the movement of goods and vehicles on the territory of the Russian Federation international transportation through the customs border of the Customs Union;
  • - ensure, unless otherwise established by the legislation of the Russian Federation, compliance with the prohibitions and restrictions established in accordance with international treaties of the Member States of the Customs Union and the legislation of the Russian Federation in relation to goods imported into the Russian Federation and exported from the Russian Federation;
  • – ensure, within their competence, the protection of rights to objects of intellectual property;
  • - detect, prevent, suppress crimes and administrative offenses referred by the legislation of the Russian Federation to the competence of the customs authorities, as well as other crimes and offenses related to them, conduct urgent investigative actions and carry out a preliminary investigation in the form of an inquiry in criminal cases about these crimes, carry out administrative proceedings on cases of administrative offenses in the field of customs (on violations of customs rules), assist in the fight against corruption and international terrorism, counteract the illegal circulation of intellectual property, narcotic drugs, psychotropic substances, weapons and ammunition, cultural property and other items moved across the customs border of the Customs Union and (or) through state border RF;
  • – contribute to the implementation of measures to protect state security, public order, morality of the population, life and health of humans, animals and plants, protection of the natural environment, protection of the interests of consumers of goods imported into the Russian Federation;
  • – carry out, within their competence, control over foreign exchange transactions related to the movement of goods across the customs border of the Customs Union, as well as the import of goods into the Russian Federation and their export from the Russian Federation, in accordance with international treaties of the member states of the Customs Union, the currency legislation of the Russian Federation and normative legal acts of bodies adopted in accordance with it currency regulation;
  • - contribute to the development of the export and transit potential of the Russian Federation, optimize the structure of exports, protect the interests of domestic producers using customs regulation, constantly improve the customs control system, which contributes to the optimal use of the resources of the customs authorities;
  • – ensure, in accordance with the international treaty of the member states of the Customs Union, measures to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism in the exercise of control over the movement of the currency of the member states of the Customs Union across the customs border of the Customs Union, valuable papers and (or) currency values, traveler's checks;
  • - explain to interested parties their rights and obligations in the field of customs legal relations, provide assistance, within their powers, to participants in foreign economic activity in exercising their rights when performing customs operations in relation to goods and vehicles of international transportation;
  • - 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;
  • - provide information and advice in the field of customs, provide state bodies, organizations and citizens with information on customs matters in the prescribed manner;
  • – carry out research and development in the field of customs.

Federal laws may assign other functions (duties) to the customs authorities of the Russian Federation (Article 12 of the Law on Customs Regulation).

The federal executive body authorized in the field of customs in the Russian Federation is the Federal Customs Service (FCS of Russia). legal basis The Federal Customs Service of Russia draws up Decree of the Government of the Russian Federation of July 26, 2006 No. 459 "On the Federal Customs Service" (clause 1 of the Regulations on the Federal Customs Service of Russia).

The main powers of the FCS of Russia are:

  • – submission of projects to the Government of the Russian Federation federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the Government of the Russian Federation on issues related to the scope of the Service, as well as a draft annual work plan and forecast performance indicators of the Service;
  • - adoption on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation of regulatory legal acts in the established field of activity;
  • – ensuring, within its competence, compliance with prohibitions and restrictions in relation to goods transported across the customs border;
  • – implementation of customs clearance and customs control;
  • - Proceedings on cases of administrative offenses, conducting operational-search activities and inquiries;
  • – implementation of currency control of transactions related to the movement of goods and vehicles across the border;
  • – maintenance of registers of persons carrying out activities in the customs system;
  • – Ensuring compliance with legislation on customs and other legislation, the control over the execution of which is entrusted to the customs authorities;
  • – implementation of the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service;
  • – ensuring Russia's participation in international cooperation on customs issues (clause 5 of the Regulations on the Federal Customs Service of Russia).

In accordance with the tasks assigned to the FCS of Russia, this Service also performs other functions related to improving the economic and organizational mechanisms of customs policy, increasing the efficiency of customs control; organizing the fight against smuggling and other crimes and offenses encroaching on the activities of customs authorities; taking measures to protect the rights and interests of citizens, enterprises and organizations in the implementation of customs affairs; with participation in the activities of international organizations and the development of cooperation with the customs authorities of foreign states; creation and development of a network of customs authorities and provision of training and retraining of personnel, etc.

To carry out their functions The FCS of Russia has the right:

  • – create, reorganize and liquidate customs posts, specialized customs authorities;
  • - determine the region of activity of customs authorities;
  • – approve general or individual regulations on customs authorities;
  • - interact with government bodies, enterprises, institutions, organizations, as well as with officials and citizens both in Russia and abroad; to request and receive from them the documents and information necessary to perform the functions assigned to him;
  • – form coordinating and expert councils, involve scientists and specialists, including foreign ones, on a contractual basis, to solve the problems of organizing customs affairs, as well as carry out publishing activities (clause 6 of the Regulations on the Federal Customs Service of Russia).

The activities of the FCS of Russia are managed by the Government of the Russian Federation. This Service is headed by a head appointed and dismissed by the Government of the Russian Federation. The head of the FCS of Russia independently distributes duties among deputies, appoints officials of the central office, approves staffing within the allocated allocations, performs other powers in accordance with the functions of the FCS of Russia.

The head of the FCS of Russia has deputies, the number of which is established by the Government of the Russian Federation.

Deputy heads of the Federal Customs Service of Russia are appointed and dismissed by the Government of the Russian Federation on the proposal of the head of the Federal Customs Service.

The Deputy Head of the FCS of Russia, who oversees the operational and search work of the customs authorities, is accountable to the head of the FCS of Russia on financial and economic activities, and is empowered to make independent decisions on issues of operational and official activities.

Head of the FCS of Russia:

  • - distributes duties among his deputies;
  • - submits to the Government of the Russian Federation:
    • draft regulation on the Service;
    • proposals on the maximum number and wage fund of officials and employees of the federal apparatus of the Service and customs authorities;
    • proposals for the appointment and dismissal of the Deputy Head of the Service;
    • a draft annual plan and forecast performance indicators of the Service, as well as a report on their implementation;
  • – submits proposals to the Ministry of Finance of Russia on the formation of a draft federal budget in terms of financing the activities of the Service;
  • – appoints and dismisses officials of the central office of the Service, heads of regional customs departments and customs offices, as well as other officials customs authorities of the Russian Federation, including officials and employees of representative offices of the Service abroad;
  • – decides, in accordance with the legislation of Russia on the civil service, issues related to the passage of the federal civil service in the Federal Customs Service;
  • – approves the structure and staffing of the central office of the Service within the limits of the number of officials and employees established by the Government of the Russian Federation, estimates of income and expenses for the maintenance of the Service within the limits approved in the relevant period of appropriations provided for in the federal budget;
  • – approves the number and wage fund of officials and employees of regional customs departments, customs offices and organizations under the jurisdiction of the Service, and representative offices of the Service abroad within the limits established by the Government of the Russian Federation;
  • - approves the provisions on structural divisions the central office of the Service;
  • - determines the procedure for spending the funds allocated for carrying out activities related to the implementation of operational-search activities by the customs authorities;
  • – organizes in the customs authorities in accordance with the established procedure the circulation of military hand-held small arms and other weapons, ammunition and cartridges for it, as well as edged weapons;
  • – approves the regulations on badges and medals of the Service and the regulations on honorary diploma FCS of Russia;
  • - awards personalized weapons in the manner prescribed by the legislation of the Russian Federation, and also applies other types of incentives provided for by regulatory legal acts;
  • – determines the powers of customs authorities and their officials to address organizational, personnel, financial and other issues;
  • – issue orders on issues within the competence of the Service;
  • – submits to the Government of the Russian Federation in accordance with the established procedure proposals on the creation, reorganization and liquidation of federal state enterprises and institutions under the jurisdiction of the Service (clause 9 of the Regulations on the Federal Customs Service of Russia).

Financing of expenses for the maintenance of the FCS of Russia is carried out at the expense of funds provided for in the federal budget, as well as funds from other sources established by the legislation of the Russian Federation.

The Federal Customs Service is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, other seals, stamps and standard forms, as well as accounts opened in accordance with the legislation of the Russian Federation.

The Federal Customs Service has a heraldic sign, an emblem, a flag and a pennant approved in the prescribed manner.

Location of the Federal Customs Service - Moscow.

Structure of the FCS of Russia taking into account the main activities of the central office includes:

  • - main departments - organizational and inspection, financial and economic, organizations of customs control, federal customs revenues, commodity nomenclature and trade organizations, anti-smuggling, customs investigations and inquiry, logistics, information technology;
  • - management - personnel, organization of power support, own security, currency control, customs investigations and inquiry, control and auditing, legal, etc.

The structure of the customs authorities of the Russian Federation was approved by order of the Ministry of Economic Development of Russia dated October 4, 2004 No. 270. It includes: regional customs departments, customs, specialized customs and customs posts. Regional customs departments are included in single system customs authorities are directly subordinate to the FCS of Russia and carry out their activities in a part of the territory of Russia that does not always coincide with its administrative-territorial division.

The customs offices and customs posts located on the territory of their activities are directly subordinate to the regional customs departments, with the exception of those that are directly subordinate to the FCS of Russia.

The regional customs administration is a management body and is not directly involved in customs procedures. It carries out the implementation of customs practices and control at the regional level; develops measures aimed at maintaining the unity of the customs territory; the application in the region of restrictions and prohibitions in relation to goods and vehicles moved across the customs border; personnel, social, financial and logistical support for the activities of subordinate customs authorities, interacts with local government authorities and authorities local government and performs other functions similar to the functions of the FCS of Russia, taking into account the scope of powers granted to it. The head of the Federal Customs Service of Russia approves the staffing of regional customs departments within the allocated allocations. The heads of regional customs departments are appointed by the head of the FCS of Russia, who is instructed to approve the regulations on the relevant departments.

Regional territorial administrations are law enforcement agencies and ensure, within their competence, the execution of criminal, criminal procedure, administrative and customs legislation.

In addition to regional customs administrations, specialized regional customs administrations function in the system of customs authorities. They solve the tasks of all customs authorities, but are not part of the structure of the central office of the FCS of Russia. These include operational search, electronic security, special operations and the central forensic department.

Customs are a lower link in relation to the regional customs administrations. The territory of their activity is determined by the Federal Customs Service of Russia and may not coincide with the administrative boundaries of the constituent entities of the Russian Federation. Customs posts are directly subordinate to customs, with the exception of those that are directly subordinate to the FCS of Russia.

Customs is headed by a chief appointed by the head of the regional customs administration. Usually, a regional customs administration includes several customs offices. Customs is a legal entity and carries out the entire range of operations in accordance with the established powers, including customs clearance and control, combating violations of customs rules, etc.

Depending on the location of the customs are divided into internal and border. Taking into account the specifics of the operations carried out, they are classified as land, sea, river, air.

Some customs are specialized and are directly subordinated to the FCS of Russia: Vnukovo, Domodedovo central base, Central energy and Sheremetyevo.

the customs post - the lower level of the system of customs authorities. Determination of the territory of its activity, creation, reorganization, liquidation, as well as the appointment of the head of the customs post are the powers of the head of the regional customs department, except in cases where the customs post is directly subordinated to the FCS of Russia. The customs post is a law enforcement agency and may be given the status of a legal entity. The customs post is authorized to carry out customs clearance and customs control at a certain point or in a specific territory, and in cases where it has received the status of a legal entity, it is a structural element of customs. The distribution of powers and features of the activities of customs authorities at various levels are determined by the provisions approved by the head of the FCS of Russia.

The nature of the activities of customs authorities, emphasizing their law enforcement function, is established by the Law on Service in the Customs Authorities of the Russian Federation. In accordance with the said Law, service in the customs authorities is a special type of public service of citizens of the Russian Federation who carry out professional activities in the exercise of the powers of customs authorities that are part of the system of law enforcement agencies (Article 1).

The law regulates the conditions for entering the service, establishes restrictions on admission individuals, determines the rights, duties and responsibilities of customs officials, the procedure for conferring special ranks on them, material and social guarantees, their household and medical care, etc. The Government of the Russian Federation, the head of the Federal Customs Service of Russia exercise control over the passage and observance of the conditions of service in the customs authorities.

  • In accordance with the legislation of the Russian Federation, the FCS of Russia, being a customs authority on the territory of Russia, does not carry out investigations in these categories of criminal cases. See paragraph 29.2 of this tutorial for more details.
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