Appointment and functions of customs authorities. As already noted, a special type of state authorities - customs authorities is an obligatory participant in customs legal relations. They are a special subject of customs legal relations and deserve special study, especially since the system of customs authorities in our country and their competence is quite complex.
The term "customs authorities" is used by the current laws - they are not singled out in the Constitution as a special component of the state mechanism.
Customs authorities can be defined as state bodies intended for the direct implementation, using special methods, of state-power activities in the field of customs and other related areas and endowed with special powers for this.
The customs authorities are assigned to the executive branch of state power, since their function is the implementation of law in the customs sphere. Their main goal is to organize the process of transporting goods and vehicles across the customs border, maintaining and protecting a certain procedure for the implementation of such transportation and preventing violations of this procedure. Therefore, the customs authorities can be characterized as law enforcement. As law enforcement agencies, the customs authorities protect the economic sovereignty and economic security of Russia, the rights and legitimate interests of participants in customs legal relations. The customs authorities are authorized to exercise state coercion in order to combat crimes and administrative offenses in the customs area.
Customs authorities are part of the structure of federal authorities, the creation of customs authorities at the regional level, in the subjects of the Federation is not allowed. State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations may not interfere in the activities of customs authorities in the exercise of their functions.
Customs authorities carry out both executive and administrative activities. Both of these activities are closely interrelated. The administrative activities of the customs authorities are carried out strictly within the framework of the provisions defined by the customs law, and any actions or decisions of the customs authorities of an administrative nature can be appealed in an official or judicial manner.
Among the most important legal acts containing instructions on customs authorities, one can single out the Customs Code (section V, ch. 39-42, art. Federal Customs Service" and some other acts.
In accordance with Art. 402 of the Customs Code, the system of customs authorities in Russia includes (in descending order):
1) the federal service authorized in the area of customs affairs. Currently, such a central state body is the Federal Customs Service (before June 2004, the State Customs Committee - the State Customs Committee of Russia), which is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation;
2) regional customs departments;
3) customs;
4) customs posts.
In accordance with Art. 403 of the Customs Code of the Russian Federation, the customs authorities in our country perform the following main functions:
Carry out customs clearance and customs control, create conditions conducive to the acceleration of trade across the customs border;
Collect 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;
Ensure compliance with the procedure for the movement of goods and vehicles 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;
Ensure, within their competence, the protection of intellectual property rights;
They fight against smuggling and other crimes, administrative offenses in the field of customs, stop illegal trafficking across the customs border of drugs, weapons, cultural property, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of 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;
Carry out, within their competence, currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with the legislation of the Russian Federation on currency regulation and currency control;
Keep customs statistics of foreign trade;
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;
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.
Article 408 of the Customs Code assigns to the customs authorities the following powers necessary to perform the above functions:
1) take measures provided for by the Customs Code and other regulatory legal acts related to the field of customs legislation in order to ensure compliance with the customs legislation of the Russian Federation;
2) demand documents, information, the submission of which is provided for by the Customs Code;
3) check the identity documents of citizens and officials participating in customs operations;
4) require individuals and legal entities to confirm their authority to perform certain actions or carry out certain activities in the field of customs affairs;
5) to 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;
6) to carry out urgent investigative actions and inquiry within the limits of their competence and in the manner determined by the criminal procedural legislation of Russia;
7) 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;
8) 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 reimbursed 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;
9) 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;
10) 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;
11) receive from state bodies, organizations and individuals the information necessary to perform their functions, in accordance with applicable law;
12) issue written warnings to the heads of state bodies, organizations, enterprises, public associations, as well as citizens, demanding to eliminate violations of the customs legislation of the Russian Federation and control the fulfillment of these requirements;
13) file claims and applications with courts or arbitration courts:
On the compulsory collection of customs duties and taxes from persons who refuse to pay them voluntarily;
On foreclosure of goods on account of payment of customs duties and taxes;
In other cases provided for by the current Russian legislation;
14) 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;
15) to exercise other powers provided for by the current Russian legislation.
The structure of customs authorities in Russia. At the top of the hierarchical ladder of customs authorities is the Federal Customs Service of Russia - the central body under the jurisdiction of the Ministry of Economic Development and Trade. The legal status of this customs authority is determined by Decree of the Government of the Russian Federation of August 21, 2004 No. 429 “On the Federal Customs Service”.
This regulatory legal act lists several dozen functions of this body for control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The most important of them are:
Collection of customs duties, taxes and other obligatory customs payments, control of the correctness of the calculation and timeliness of payment of the said duties, taxes and fees, measures for their enforcement;
Ensuring compliance with established prohibitions and restrictions in relation to goods transported across the customs border of the Russian Federation, combating violations of established customs rules;
Ensuring uniform application by the customs authorities of the customs legislation of the Russian Federation;
Implementation of customs clearance and customs control;
Ensuring within its competence the protection of the rights and freedoms of citizens;
Maintaining customs statistics;
Informing and advising on a gratuitous basis on customs issues of participants in foreign economic activity;
Implementation, within the limits of the competence of currency control determined by law, of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;
Carrying out inquiries, proceedings in cases of administrative offenses (including the performance of urgent investigative actions) and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;
Implementation in accordance with the legislation of the Russian Federation of operational-search activities;
Consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;
Interaction in accordance with the established procedure with public authorities of foreign states and international organizations in the established field of activity, including representation, on behalf of the Government of the Russian Federation, of the interests of the Russian Federation in the World Customs Organization (Council of Customs Cooperation) and other international organizations;
Implementation of customs development programs in the Russian Federation.
The Federal Customs Service is headed by a head appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Economic Development and Trade of the Russian Federation. The head of the FCS has a first deputy and four more deputies.
The structure of the FCS is presented below in sufficient detail.
There are eight main departments: the Main Organizational and Inspection Department (the office of the chairman of the FCS of Russia); General Directorate of Organization of Customs Control; General Directorate for Combating Smuggling; General Directorate of Commodity Nomenclature and Trade Restrictions; Main Logistics Department; Main Directorate of Federal Customs Revenues; Main Financial and Economic Department; General Directorate of Information Technology;
There are also 11 departments: Personnel Department; Currency Control Department; Department of Customs Cooperation; Case Management; Control and Audit Department; legal management; Management of own security; Department of Customs Inspection; Department of Customs Statistics and Analysis; Department of Customs Investigations and Inquiries; Office of the organization of power supply.
The Federal Customs Service is directly subordinate to the customs of central subordination: Vnukovo, Domodedovo, Sheremetyevskaya, Central Base, Central Energy, as well as specialized units: the Russian Customs Academy and the Canine Center of the Federal Customs Service of Russia.
The territorial subdivisions of the FCS are seven regional customs departments, which include the following customs offices:
Central Customs Administration - Belgorod, Bryansk, Vladimir, Voronezh, Zelenograd, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow East, Moscow West, Moscow North, Moscow South, Noginsk, Oryol, Podolsk, Ryazan, Smolensk, Tambov, Tver, Tula, Shchelkovo, Yaroslavl, Central excise, Central operational and Central rear;
North-Western Customs Administration - Arkhangelsk, Bagrationovskaya, Baltic, Velikoluki, Vologda, Vyborg, Kaliningrad, Kaliningrad operational,
Kingisepp, Kostomuk, Murmansk, Neman, Novgorod, Petrozavodsk, Pskov, Pulkovo, St. Petersburg, Sebezh, Sortaval, Syktyvkar, North-Western excise, North-Western operational, North-Western rear, as well as a specialized unit - Canine Center North- Western customs;
Southern Customs Administration - Adygei, Astrakhan, Volgograd, Dagestan, Ingush, Kabardino-Balkar, Kalmyk, Karachay-Cherkess, Krasnodar, Millerovo, Mineralovodsk, Novorossiysk, Rostov, North Ossetian, Sochi, Stavropol, Taganrog, Tuapse, Chechen, Southern Operational;
Volga Customs Administration - Bashkortostan, Kirov, Mari, Mordovia, Nizhny Novgorod, Orenburg, Orsk, Penza, Perm, Samara, Saratov, Tatarstan, Togliatti, Udmurt, Ulyanovsk, Chuvash, Volga operational;
Ural customs administration - Ekaterinburg, Koltsov, Kurgan, Magnitogorsk, Nizhny Tagil, Tyumen, Khanty-Mansiysk, Chelyabinsk, Yamalo-Nenets, Ural operational;
Siberian Customs Administration - Altai, Bratsk, Buryat, Gorno-Altai, Trans-Baikal, Irkutsk, Kemerovo, Krasnoyarsk, Naushkinskaya, Novosibirsk, Omsk, Tolmachevskaya, Tomsk, Tyva, Khakassia, Chita, East-Siberian operational, Siberian operational, Siberian rear;
Far Eastern Customs Administration - Amur, Birobidzhan, Blagoveshchensk, Vanino, Vladivostok, Grodekovo, Kamchatka, Magadan, Nakhodka, Sakhalin, Ussuri, Khabarovsk, Khasan, Chukotka, Yakutsk, Far Eastern operational.
Regional customs departments manage the customs business in their region, which (as well as the creation, reorganization and liquidation of departments and their divisions) is determined by the Federal Customs Service of Russia. The tasks of regional customs administrations include the organization of customs affairs, ensuring the timely transfer of customs payments to the federal budget, generalization and analysis of customs practices, development and implementation, within their competence, of measures aimed at ensuring the unity of the customs territory of Russia, its economic security in terms of customs, the fight against smuggling and other customs offenses, organizational, logistical, financial, personnel, social and other support for its activities and the activities of subordinate bodies. The legal status of regional customs administrations is regulated by the order of the State Customs Committee of the Russian Federation dated October 10, 2002 No. 1082, which approves the General Regulations on Regional Customs Administration.
FUNCTIONS OF THE CUSTOMS AUTHORITIES OF THE RUSSIAN FEDERATION - are defined in Art. 9 TK. The customs authorities of the Russian Federation perform the following main functions:
Participate in the development of the customs policy of the Russian Federation and implement this policy;
Ensure compliance with the legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation; take measures to protect the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs;
Provide, within their competence, the economic security of the Russian Federation, which is the economic basis of the sovereignty of the Russian Federation;
Protect the economic interests of the Russian Federation;
Apply means of customs regulation of trade and economic relations;
Charge customs duties, taxes and others;
Participate in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, implement these measures;
Ensure compliance with the permit procedure for the movement of goods and vehicles across the customs border of the Russian Federation;
They fight against smuggling, violations of customs rules and tax legislation related to goods transported across the customs border of the Russian Federation, stop illegal circulation of drugs, weapons, objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, objects of intellectual property across the customs border of the Russian Federation , endangered species of animals and plants, their parts and derivatives, other goods, as well as assist in the fight against international terrorism and the suppression of unlawful interference at Russian airports in the activities of international civil aviation;
Carry out and improve customs clearance, create conditions conducive to the acceleration of trade across the customs border of the Russian Federation;
Keep customs statistics of foreign trade and special customs statistics of the Russian Federation;
Conduct TN VED;
Promote the development of foreign economic relations of the republics within the Russian Federation, the autonomous region, autonomous districts, territories, regions, cities of Moscow and St. Petersburg, as well as enterprises, institutions, organizations and citizens;
Contribute to the implementation of measures to protect state security, public order, the morality of the population, human life and health, the protection of animals and plants, the protection of the natural environment, and the protection of the interests of Russian consumers of imported goods;
Exercise control over the export of strategic and other vital materials for the interests of the Russian Federation;
Carry out within their competence;
Ensure the fulfillment of the international obligations of the Russian Federation in the part related to the customs business; participate in the development of international treaties of the Russian Federation affecting; carry out cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs matters;
Carry out research work and consulting in the field of customs; carry out training, retraining and advanced training of specialists in this field for state bodies, enterprises, institutions and organizations;
Provide, in accordance with the established procedure, the supreme legislative body of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation, other state bodies, enterprises, institutions, organizations and citizens with information on customs issues;
They implement a unified financial and economic policy, develop the material, technical and social base of customs authorities, create the necessary working conditions for employees of these authorities. In addition, the functions of customs authorities in the field of taxation are defined in the Tax Code. In accordance with paragraph 4 of Art. 9 of the Tax Code, the customs authorities (the State Customs Committee and its subdivisions) are participants in relations regulated by the legislation on taxes and fees. In accordance with paragraph 2 of Art. 30 of the Tax Code, in the cases provided for by the Tax Code, the customs authorities have the powers of tax authorities. In accordance with paragraph 4 of Art. 30 of the Tax Code, the customs authorities exercise their functions and interact through the exercise of powers and the fulfillment of duties established by the Tax Code and other federal laws that determine the procedure for organizing and operating tax authorities. The powers of the customs authorities and the duties of officials of the customs authorities in the field of taxation and fees are determined by Art. 39 of the Tax Code as follows: “1. The customs authorities enjoy the rights and bear the obligations of tax authorities to collect taxes and fees when goods are moved across the customs border of the Russian Federation in accordance with the customs legislation of the Russian Federation, the Labor Code, other federal laws on taxes and (or) fees, as well as other federal laws. Federal Law of July 9, 1999 No. 154-FZ). 2. Officials of the customs authorities shall bear the obligations provided for by Article 33 of this Code, as well as other obligations in accordance with the customs legislation of the Russian Federation. 3. Customs bodies carry out, in accordance with the procedure established by the customs legislation of the Russian Federation, holding persons liable for violation of the legislation on taxes and fees in connection with the movement of goods across the customs border of the Russian Federation. Federal Law No. 154-FZ of July 9, 1999 included Art. 871: “Tax audits conducted by the customs authorities”, which establishes that the customs authorities conduct cameral tax audits and field tax audits in respect of taxes payable in connection with the movement of goods across the customs border of the Russian Federation, in accordance with the rules provided for in Art. 87-89 NK. Articles 87-89 of the Tax Code establish the conduct of tax audits.
Encyclopedia of Russian and international taxation. - M.: Jurist. A. V. Tolkushkin. 2003 .
The activities of customs authorities as executive authorities are expressed in the performance of the functions assigned to them by the state.
The functions of the executive authority should be understood as a complex of interrelated, defined in the status of the authority and based on the continuous exchange of information, organizational and legal influences of the authority, its structural divisions, employees who provide management objects with political, economic, methodological orientation, material, technical, labor and other resources aimed at achieving the goals facing the management system as a whole. The functions of the executive authority are derived from the functions of the state, they reflect the material content of management activities, a list of them is contained in the acts regulating the legal status of the body in the general system of state bodies.
The classification of management functions in the scientific and educational literature is carried out by various authors ambiguously. The main classification criteria are the object and subject of management.
The object of management in relation to the activities of the customs authorities are the legal, economic and organizational foundations of the customs business, aimed at protecting the economic sovereignty and economic security of Russia, enhancing the ties between the Russian economy and the world economy, ensuring the protection of the rights of citizens, business entities and government bodies and their compliance with obligations in area of customs.
The functions performed by the subjects of management are divided into main (industry) and providing (functional).
The customs authorities perform the following main functions (duties):
1. conduct customs control, improve the methods of performing customs operations and conducting customs control, create conditions conducive to the acceleration of trade when importing goods into the Russian Federation and exporting goods from the Russian Federation;
2. 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;
3. keep customs statistics of foreign trade and special customs statistics;
4. 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;
5. ensure on the territory of the Russian Federation compliance with the procedure for the movement of goods and vehicles of international transportation across the customs border of the Customs Union;
6. ensure, unless otherwise provided 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;
7. ensure, within their competence, the protection of rights to objects of intellectual property;
8. 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, carry out 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) across the State Border of the Russian Federation;
9. contribute to the implementation of measures to protect state security, public order, the morality of the population, the life and health of humans, animals and plants, the protection of the natural environment, and the protection of the interests of consumers of goods imported into the Russian Federation;
10. carry out, within their competence, control over currency 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, currency legislation the Russian Federation and the normative legal acts of the currency regulation bodies adopted in accordance with it;
11. 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 customs authorities;
12. ensure, in accordance with an international treaty of the member states of the Customs Union, measures to counter the legalization (laundering) of proceeds from crime and the financing of terrorism in the exercise of control over the movement across the customs border of the Customs Union of the currency of the member states of the Customs Union, securities and ( or) currency values, traveler's checks;
13. explain to interested persons 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;
14. 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;
15. 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 matters;
16. conduct research and development in the field of customs.
The supporting functions of the customs authorities include personnel, financial planning, logistical and other functions of an organizational nature.
The functions assigned to them are performed by the customs authorities both independently and in cooperation with other state bodies, enterprises, institutions and organizations, as well as with citizens. At the same time, state bodies and their officials are obliged to assist the customs authorities in solving the tasks assigned to them, including by creating appropriate conditions for this. This applies, first of all, to financial and tax authorities, border service authorities, transport authorities and many others, which are closely connected in functional terms with the customs authorities.
The functions of the customs authorities are the main activities of the customs authorities. From this point of view, a special role is played by the importance of customs authorities from the standpoint of the economic development of the Russian Federation and the growth of trade between Russia and foreign countries. The role of customs authorities in the foreign policy activities of the Russian Federation determines a special “set” of functions of customs authorities, but at the same time, the relationship with the implementation of the most important socio-economic and foreign policy programs does not limit the diversity of functions of customs authorities.
The customs authorities of the Russian Federation are federal executive bodies, links in the system of state administration. Customs authorities are classified as executive authorities in accordance with the structure of federal executive authorities approved by the Decree of the President of the Russian Federation dated March 9, 2004. Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” СЗ of the Russian Federation of March 15, 2004 N 11 Article 945 Based on the understanding of the executive power as an activity consisting in the practical organization and implementation of norms and provisions of the Constitution, federal laws and other norms and provisions of the Constitution, federal laws and other legal acts, it can be said that the customs authorities, as executive authorities, carry out executive and administrative activities in the field of customs.
The executive activity of these bodies consists in the daily practical organization and implementation of customs affairs.
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 clearance and control, etc. These areas are the main ones in the activities of the customs authorities.
Note that in these areas of activity, the customs authorities act as administrative and executive bodies.
Customs authorities carry out both administrative and executive-organizational activities. Both of these activities are closely interrelated and together form a single whole. At the same time, the administrative activity of the customs authorities has its own characteristics, the most important of which is its normative nature.
It is manifested in the adoption by the customs authorities of the relevant legal acts. Executive (organizational-executive) activity can be carried out in other forms. These are, in particular, working meetings of employees of departments, departments and sectors of customs authorities; meetings for the exchange of experience and in the process of retraining customs personnel; scientific and methodological, practical conferences and seminars for customs officials.
An important distinguishing feature of the customs authorities is that they are classified as law enforcement agencies by the current legislation. This characterization requires further explanation. In the broad sense of the word, any state body can be considered law enforcement. However, there is and is generally accepted a narrower understanding of the term "law enforcement agencies": they usually include judicial and prosecutorial bodies, the bar, notaries, internal affairs bodies, etc. See. more details: Gabrichidze B.N. etc. Law enforcement bodies of the Russian Federation. Moscow, 2002, pp. 8-96.
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 main tasks and powers in the field of customs affairs are carried out by the customs authorities taking into account the interests of the country, strengthening, its economic sovereignty and economic security.
Since both general and specific tasks and functions of the customs authorities are determined in the customs legislation, the core of which is the Customs Code, it is appropriate in this case to refer to its preamble: "The Code is aimed at protecting the economic sovereignty and economic security of the Russian Federation ... ensuring the protection of the rights of citizens, economic entities and state bodies and their observance of their duties in the field of customs”. In this case, state bodies are understood as a wide range of state bodies (and not just customs authorities) that, in accordance with the law, have duties in the field of customs. It can be concluded that the customs business itself and the customs authorities initially, due to the specific nature and structure of the customs business, are law enforcement in nature and in most cases act in this capacity.
The law enforcement nature of the activities of the customs authorities also has more specific specific manifestations, which are clearly visible when analyzing the structure of the customs business, as well as a number of individual powers of these authorities. Article 408 of the Labor Code of the Russian Federation The complex nature of the customs business predetermines the presence of heterogeneous elements in it, including law enforcement, and the corresponding activities of the customs authorities. In accordance with these articles, the customs authorities are bodies of inquiry in cases of smuggling and a number of other crimes in the field of customs (Articles 151, 157 of the Criminal Procedure Code of the Russian Federation), in cases specified by the Labor Code, these bodies carry out operational-search activities.
The code establishes two goals for the implementation of operational-search activities by customs authorities:
1) detection, prevention, suppression and disclosure of 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 ( art.151, 157 Code of Criminal Procedure of the Russian Federation), identification and identification of persons who prepare them, commit or have committed them;
2) ensuring their own security.
To achieve these goals, the customs authorities have the right to carry out operational-search measures, the list of which is enshrined in Article 6 Federal Law "On operational-search activity" and is exhaustive: survey; making inquiries, collecting samples for comparative research; test purchase; research of objects and documents; observation; identification of the person; inspection of premises, buildings, structures, terrain and vehicles; control of postal items, telegraphic and other messages; listening to telephone conversations; removal of information from technical communication channels; operational implementation; controlled delivery; operational experiment. The bulk of the work in connection with the proceedings on cases of violations of customs rules and their consideration is assigned to the customs authorities and their officials.
In view of the special managing, consolidating and organizing role, the specific nature of the tasks and functions performed by the FCS of Russia, the leading role of this central body in the implementation of the Customs Code and the allocation of its place in the Code itself, as well as the practical organization of its customs activities, we will analyze in more detail its legal status, composition , structure and fundamental issues of application of the provisions and norms of the Labor Code. Unfortunately, in the Code itself, the status and functions of the Federal Customs Service of Russia are formulated very schematically and concisely: in essence, there is no detailed description of the legal and functional organization of the FCS.
The Federal Customs Service is a federal executive body exercising, in accordance with the legislation of the Russian Federation, the functions of control and supervision in the field of customs affairs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The Federal Customs Service is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation.
Today, the Federal Customs Service carries out following features: See attachments
issues qualification certificates for customs clearance specialists;
provides metrological support for the activities of customs authorities.
The Federal Customs Service carries out the following powers in the established field of activity:
1. collects customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, controls the correct calculation and timely payment of the said duties, taxes and fees, takes measures to enforce their collection;
2. ensures compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border of the Russian Federation;
3. ensures the uniform application by the customs authorities of the customs legislation of the Russian Federation;
4. carries out customs clearance and customs control;
5. makes decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and ensures the publication of such decisions;
6. ensures, within its competence, the protection of intellectual property rights;
7. takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, on the origin of goods from a particular country (country of origin of goods);
8. carries out:
8.1. maintenance of registers of persons carrying out activities in the field of customs;
8.2. maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for the payment of customs duties;
8.3. maintenance of the customs register of objects of intellectual property;
8.4. cancellation of qualification certificates of customs clearance specialists;
8.5. issuance of licenses for the establishment of a free warehouse;
9. keeps customs statistics of foreign trade and special customs statistics;
10. informs and advises, free of charge, on customs issues of participants in foreign economic activity;
11. carries out, within its competence, currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;
12. carries out proceedings on cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;
13. carry out inquiry and conduct urgent investigative actions in accordance with the criminal procedure legislation of the Russian Federation;
14. carry out operational-investigative activities in accordance with the legislation of the Russian Federation;
15. carries out in accordance with the established procedure the development and creation of information systems, information technologies and means of their support used by the customs authorities;
16. performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service and the implementation of the functions assigned to it;
17. ensures, within its competence, the protection of information constituting a state secret;
18. Consider complaints against decisions, actions (inaction) of customs authorities and their officials;
19. organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends answers to applicants within the period established by the legislation of the Russian Federation;
20. ensures the mobilization training of the Service, as well as control and coordination of the activities of organizations under its jurisdiction for mobilization training;
21. organize professional training of officials of customs authorities, their retraining, advanced training and internships;
22. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents formed in the course of the activities of the Service;
23. interacts in accordance with the established procedure with state authorities of foreign states and international organizations in the established field of activity, including representing, on behalf of the Government of the Russian Federation, the interests of the Russian Federation in the World Customs Organization (Customs Cooperation Council) and other international organizations;
24. conducts competitions in accordance with the established procedure and concludes state contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Service, as well as for the conduct of research work for state needs in the established field of activity;
25. performs the functions of a customer for the construction of customs, customs checkpoints and other facilities necessary for the development of customs infrastructure;
26. performs the functions of a customer for the development of sketches and the production of excise stamps for marking alcoholic products, tobacco and tobacco products imported into the customs territory of the Russian Federation;
27. implements programs for the development of customs in the Russian Federation.
and other functions within its competence.
The Federal Customs Service, in order to exercise its powers in the established field of activity, has the right:
1. in agreement with the Ministry of Economic Development and Trade of the Russian Federation:
create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited by individual powers to perform certain functions assigned to customs authorities, or to perform customs operations in relation to certain types of goods; determine the region of activity of customs authorities;
approve general or individual regulations on customs authorities;
2. organize the conduct of the necessary research, testing, expertise, analyzes and evaluations, as well as scientific research in the established field of activity;
3. request information necessary for making decisions on issues related to the established field of activity;
4. provide legal entities and individuals with explanations on issues related to the established field of activity;
5. exercise control, including financial control, over the activities of customs authorities and representative offices of the Service abroad;
6. to involve, in accordance with the established procedure, scientific and other organizations, as well as scientists and specialists, for the study of issues related to the established field of activity;
7. apply measures of a restrictive, preventive and preventive nature provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;
8. create advisory and expert bodies (councils, commissions, groups, colleges) in the established field of activity;
9. develop and approve samples of service certificates and the procedure for wearing uniforms.
7. The Federal Customs Service is not entitled to carry out regulatory legal regulation in the established area of activity, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services. For example, these restrictions do not apply to the powers of the head of the Service for managing property assigned to the Service on the basis of operational management, resolving personnel issues and organizing the activities of the Service.
The FCS of Russia carries out its activities in cooperation with other federal executive authorities, authorities of the constituent entities of the Russian Federation and public associations.
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;
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.
The functions of the customs authorities are the main activities of the customs authorities. From this point of view, a special role is played by the importance of customs authorities from the standpoint of the economic development of the Russian Federation and the growth of trade between Russia and foreign countries. The role of customs authorities in the foreign policy activities of the Russian Federation determines a special “set” of functions of customs authorities, but at the same time, the relationship with the implementation of the most important socio-economic and foreign policy programs does not limit the diversity of functions of customs authorities.
Yes, Art. 10 of the Customs Code of the Russian Federation lists the following functions of the customs authorities:
1) participate in the development of the customs policy of the Russian Federation and implement this policy;
2) ensure compliance with the legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation; take measures to protect the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs;
3) ensure, within their competence, the economic security of the Russian Federation, which is the economic basis of the sovereignty of the Russian Federation;
4) protect the economic interests of the Russian Federation;
5) apply means of customs regulation of trade and economic relations;
6) collect customs duties, taxes and other customs payments;
7) participate in the development of economic policy measures in respect of goods transported across the customs border of the Russian Federation and implement these measures;
8) ensure compliance with the licensing procedure for the movement of goods and vehicles across the customs border of the Russian Federation;
9) fight against smuggling, violations of customs rules and tax legislation relating to goods transported across the customs border of the Russian Federation, stop illegal circulation across the customs border of the Russian Federation of narcotic drugs, weapons, objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, objects of intellectual property, endangered species of animals and plants, their parts and derivatives, 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;
10) carry out and improve customs control and customs clearance, create conditions conducive to the acceleration of trade across the customs border of the Russian Federation;
11) keep customs statistics of foreign trade and special customs statistics of the Russian Federation;
12) maintain the Commodity Nomenclature of Foreign Economic Activity;
13) promote the development of foreign economic relations of the republics within the Russian Federation, the autonomous region, autonomous districts, territories, regions, cities of Moscow and St. Petersburg, as well as enterprises, institutions, organizations and citizens;
14) contribute to the implementation of measures to protect state security, public order, morality of the population, human life and health, protection of animals and plants, protection of the natural environment, protection of the interests of Russian consumers of imported goods;
15) exercise control over the export of strategic and other materials vital for the interests of the Russian Federation;
16) carry out currency control within their competence;
17) ensure the fulfillment of the international obligations of the Russian Federation in the part relating to the customs business; participate in the development of international treaties of the Russian Federation affecting the customs business; carry out cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs matters;
18) carry out research work and consulting in the field of customs; carry out training, retraining and advanced training of specialists in this field for state bodies, enterprises, institutions and organizations;
19) provide in accordance with the established procedure the Supreme Council of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation, other state bodies, enterprises, institutions, organizations and citizens with information on customs issues;
20) implement a unified financial and economic policy, develop the material, technical and social base of customs authorities, create the necessary working conditions for employees of these authorities.
The unified system of customs authorities is the totality of customs authorities; their relationship and interaction in the implementation of the customs business, based on general system principles: integrity, structure, hierarchy, interdependence with the surrounding social environment.
The integrity of the system is formed by the interrelation and dependence of the customs authorities on each other in achieving common goals (results) of interaction, the implementation of their functions.
The structure of the system is created by the originality of the forms of building the organizational structures of the customs authorities, their connections and relations within the framework of a single technological process for the implementation of the customs business.
The hierarchy of the system is characterized by the relationship of vertical subordination and horizontal coordination of actions, which are based on the distribution of powers and functions of customs authorities in the implementation of customs affairs.
The interdependence of the system with the surrounding social environment is embodied in the constant interaction of customs authorities with federal government authorities, government authorities of the subjects of the Federation, various associations and structures of participants in foreign economic relations.
The characteristic features of any system are its purposefulness and expediency, which give it independence.
With regard to the system of customs authorities, independence is ensured by customs legislation. Distinctive features of the customs service are emphasized by its attributes - symbols approved at the state level: coat of arms, flag, oath, uniform, special ranks, professional holiday. The rights and obligations of customs officials are regulated by the Federal Law of the Russian Federation "On Service in the Customs Authorities of the Russian Federation", which entered into force on September 1, 1997. BASIC p.22
The regulation of customs in the Russian Federation is carried out on the basis of the Customs Code of July 18, 1997 and the Law "On Customs Tariff" of May 21, 1993. Customs in the Russian Federation covers the customs policy, procedure and conditions for the movement of goods and vehicles across the customs border of the country funds, collection of customs payments, customs clearance, technical control and other means of carrying out the customs policy of the state.
The general management of the customs business is carried out by the President and the Government of the Russian Federation, and the direct management is carried out by the State Customs Committee. In accordance with the Constitution of the Russian Federation, customs business is the responsibility of federal government bodies. No state bodies, except for the State Duma, the Federal Assembly, the President and the Government of the Russian Federation, have the right to make decisions affecting the competence of the customs authorities, or change their structure, functions and tasks. The main functions of the customs authorities include:
Participation in the development of the customs policy of the Russian Federation and the implementation of this policy;
Control over the implementation of legislation;
Protection of the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs;
Ensuring economic security and protecting the economic interests of Russia; 459
Collection of customs duties, taxes and other customs payments;
Ensuring compliance with the established procedure for the movement of goods and vehicles;
Combating smuggling, violations of customs rules and tax legislation in relation to goods transported across the customs border of Russia;
Suppression of illegal circulation across the customs border of narcotic drugs, weapons, objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, intellectual property and other goods;
Implementation of customs control, customs clearance and currency control. DEG p.460
central authority The federal executive power of the Russian Federation, which directly manages the customs business in the country, is the State Customs Committee of the Russian Federation (SCC RF). In addition to it, the country's unified customs system includes:
Regional customs departments;
Customs of the Russian Federation;
Customs posts of the Russian Federation.
The regulation on the State Customs Committee of the Russian Federation is approved by the President of the Russian Federation or, on his behalf, by the Government of the Russian Federation. Creation, reorganization and liquidation of regional customs departments and customs are carried out by the State Customs Committee of the Russian Federation. Creation, reorganization and liquidation of customs posts is carried out by regional customs departments. PAN p.378
Regional customs administrations, customs offices and customs posts operate on the basis of the provisions approved by the State Customs Committee of the Russian Federation.
The organizational structure of the State Customs Committee of the Russian Federation is determined by the Government of the Russian Federation and the Chairman of the State Customs Committee of the Russian Federation. The Chairman of the State Customs Committee of the Russian Federation is appointed and dismissed by the President of the Russian Federation. The Chairman of the State Customs Committee of the Russian Federation not only manages the activities of the committee, but also exercises general management of the system of customs authorities.
The Chairman of the State Customs Committee of the Russian Federation has several deputies, the appointment and dismissal of which falls within the competence of the Government of the Russian Federation. The Chairman of the State Customs Committee of the Russian Federation distributes duties among his deputies. The most important issues of managing the customs business are considered at meetings of the board of the State Customs Committee of the Russian Federation. The work of the collegium is headed by the chairman of the State Customs Committee of the Russian Federation, it includes deputy chairmen and some other senior officials of the customs service. The decisions taken by the collegium are formalized by order of the chairman of the State Customs Committee of the Russian Federation, which are binding on all customs authorities and customs officials. PAN p.379
The organizational structure of the State Customs Committee of the Russian Federation includes several functional departments and departments (customs and tariff department, federal customs revenue department, customs control organization department, currency control department, etc.).
The territorial bodies of the customs system are regional customs administrations, customs offices and customs posts subordinate to them.
Regional Customs Administrations are created, reorganized and liquidated on the basis of orders of the chairman of the State Customs Committee of the Russian Federation. The following regional departments have been created in Russia: North-West (St. Petersburg), Far East (Vladivostok), North Caucasus (Rostov-on-Don), East Siberian (Irkutsk), Volga (Nizhny Novgorod), West Siberian (Novosibirsk ). The borders of customs regions may not coincide with the borders of subjects of the Russian Federation and administrative-territorial units. PAN p.380
To implement the tasks set, regional departments are empowered to demand from organizations and citizens the provision of documents and items necessary for the implementation of customs control; conduct control and audit inspections of local customs and posts, customs inspections; to consider cases on violations of customs rules in the order of supervision; cancel or change the decisions on these cases, issued by the customs of the region. The regional administration has the right, within its competence, to issue orders and instructions, to submit proposals to the State Customs Committee of the Russian Federation on improving customs control.
Direct customs control, prevention of smuggling, collection of necessary statistical data and some other functions are assigned to customs and customs posts.
The territorial boundaries of customs may or may not coincide with the boundaries of the administrative-territorial and national division of regions. For example, the jurisdiction of the Arkhangelsk customs extends over the territory of the Arkhangelsk region, while the jurisdiction of the Voronezh customs extends over the territory of three regions - Voronezh, Lipetsk and Tambov. Some customs territorially cover only part of the districts of one region (Kingisep, Vyborg, St. Petersburg customs).
Depending on the geographical location, the following customs offices can be distinguished:
Border (Belgorod, Dagestan, Sochi, etc.);
Domestic (Moscow regional, Sheremetyevo regional, etc.).
Internal customs carry out the bulk of the work on customs control - inspection, verification of customs declarations, shipping payment documents.
border customs, as a rule, they check the safety of customs provisions, control the correctness of filling out declarations, the availability of necessary documents confirming the legality of the movement of goods across the customs border.
In addition to territorial customs, specialized customs are being created to carry out certain types of activities (energy, excise) and customs clearance centers. In order to get as close as possible to the participants in foreign economic relations, customs posts are being created in a number of places.
the customs post is a structural element of customs, geographically remote from the customs administration and having the status of a legal entity. The customs post is located in the territory subject to the jurisdiction of the customs office to which the post is subject. The activities of the post mainly extend to one or two districts of the region (krai), transport infrastructure facilities (small river ports, airports, railway stations). They can be specialized, border and internal.
As a rule, customs posts are established along the state border at almost every border crossing point. A customs post can also be created at a large industrial enterprise. PAN p.381
Depending on the specifics of customs operations, land, sea, air and river customs are distinguished.
Air customs include Vnukovo (Vnukovo airport, Moscow), Sheremetyevo regional (Sheremetyevo, Domodedovo airport, Moscow), Pulkovo (Pulkovo airport, St. Petersburg), etc.
Maritime customs are, for example, Baltiyskaya (port of St. Petersburg), Korsakovskaya (port of Korsakov, Sakhalin region), etc.
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