Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Hosted at http://www.allbest.ru/
1. Give a comparative description of the legal status of a customs broker and a declarant
One of the main actors in customs legal relations is the declarant. The current customs legislation defines the declarant as a person moving goods, and a customs broker (intermediary), declaring, presenting and presenting goods and vehicles on his own behalf. Declaration (in customs law) is a statement to the customs authority in the form established by law on goods and vehicles transported across the border.
Thus, in the general case, two persons can act as a declarant - a person moving goods and declaring them independently, and a customs broker, who is a declarant of goods that were directly moved across the border by another person.
In relation to a customs broker (representative), the identification features are:
a) the presence of the status of a Russian legal entity, but not a state-owned enterprise;
b) inclusion in the Register of Customs Brokers;
c) performance of customs operations on behalf of the declarant or other interested parties on their behalf on a contractual basis (rendering services or performing work), representing interests in relations with customs authorities by virtue of an obligation arising from law or an agreement;
d) the possibility of limiting the scope of their activities for the performance of customs operations;
e) the presence in the state of at least two employees - customs clearance specialists with a qualification certificate.
Even a superficial study of the current customs legislation shows that at present the legislator, in principle, seeks to separate the status of a customs broker from the status of represented persons - the declarant and persons responsible for performing customs operations for the release of goods: a customs broker (representative) does not acquire the status of a represented person. However, upon closer examination, such a position of the legislator turns out to be unacceptably contradictory, since in customs legal relations the declarant is separated from the customs broker no more than the represented person is separated from his representative in any legal relations. The contradiction is explained by insufficiently clear definitions contained in the customs legislation, namely, the declarant is not the person declaring the goods, which would be the most logical, but the persons having the obligation to perform customs operations for the release of goods, as well as any other persons authorized to in accordance with the civil legislation of Russia to dispose of goods in the customs territory.
The difference in the status of a customs broker and a declarant must be sought mainly in the area of their duties and responsibilities, since, when performing customs operations, a customs broker has the same rights as a person who authorizes a customs broker to represent his interests in relations with customs authorities.
The duties of a customs broker during customs clearance, more precisely, in its part related to customs regimes and other customs procedures, are determined by the requirements and conditions established in relation to customs operations necessary to place goods under a customs regime or other customs procedure. The performance of such operations does not impose on the customs broker the obligation to perform operations related to the completion of the customs regime, as well as other obligations that are assigned only to the person obliged to perform operations for the release of goods, the carrier or another person. Thus, the duties of a customs broker are determined by the legislator at the stage of placing goods under customs regimes.
The declarant is obliged to submit a customs declaration and submit the necessary documents and information to the customs authority, at the request of the customs authority to present the declared goods, pay customs duties or ensure their payment. With regard to the latter obligation, the customs broker shall pay customs duties and taxes, if the content of the customs regime determined for the declaration of goods provides for their payment. For the payment of customs duties when declaring goods, the customs broker bears the same responsibility as the declarant.
The above provisions make it possible to assert that, firstly, the difference in the status of a customs broker and a declarant is reduced to limiting the duties of a customs broker. Secondly, at the stage of placing goods under the customs regime or other customs procedure, there are no grounds to distinguish the rights and obligations of the subjects under consideration.
The relations of a customs broker (representative) with declarants and other interested parties are built on a contractual basis. The refusal of a customs broker (representative) to conclude a contract if he has the opportunity to provide a service or perform work is not allowed. Accordingly, the relationship between the broker and the declarant is based on the concluded commission agreement.
The activity of a broker in relation to the declarant is of an intermediary nature, the economic status of a customs broker as an intermediary is established within the framework of the regulation of the customs business and is not absolute, but refers exclusively to legal relations arising within the framework of the customs business, and not within the framework of property turnover regulated by civil law .
2. Calculate the customs value of a consignment of textiles supplied under a sales contract from Copenhagen to Moscow. Basic conditions - FOB Copenhagen Airport, lot size - 1000 kg, price of goods - 9 dollars per kg. Shipping costs: packaging $10, delivery to origin airport $25, transfer from origin airport to destination port $725, pickup from destination airport $100, insurance $14
To determine the customs value of goods imported into the Russian Federation, six methods are used in the given order:
1) at the transaction price of imported goods;
2) at the transaction price with identical goods;
3) at the price of a transaction with similar goods;
4) cost subtraction;
5) cost addition;
6) backup method.
The main method for determining the customs value for purchase and sale transactions (ie transactions on a value basis) is valuation at the transaction price of imported goods (method 1). Therefore, we will assess the customs value of the goods based on the specified method.
The customs value of goods imported into the customs territory of the Russian Federation is the value of the transaction, that is, the price actually paid or payable for goods when they are sold for export to the Russian Federation
Lot size - 1000 kg.* 9 = $9000
When determining the customs value of imported goods according to the method based on the value of a transaction with imported goods, the following shall be added to the price actually paid or payable for these goods:
1) expenses in the amount in which they are incurred by the buyer, but which are not included in the price actually paid or payable:
to pay remuneration to an agent (intermediary), with the exception of remuneration paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;
on a container, if for customs purposes it is considered as a single unit with the goods;
for packaging, including the cost of packaging materials and packaging work;
2) the appropriately allocated cost of the following goods and services, directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale for export to the Russian Federation of the goods being valued, in the amount not included in the price actually paid or payable :
raw materials, materials and components that are an integral part of imported goods;
tools, stamps, molds and other similar items used in the production of imported goods;
materials used in the production of imported goods;
design, development, engineering, design work, design, decoration, drawings and sketches produced (performed) in any country, with the exception of the Russian Federation, and necessary for the production of the goods being valued;
3) payments for the use of intellectual property (with the exception of payments for the right to reproduce in the Russian Federation), which relate to the goods being valued and which the buyer must pay directly or indirectly as a condition for the sale of such goods, in an amount not included in the price actually paid or payable, provided that such payments relate only to imported goods;
4) any part of the income received as a result of the subsequent sale, disposal in any other way or use of the goods, which is directly or indirectly due to the seller;
5) expenses for transportation (shipment) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;
6) expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;
7) insurance costs in connection with the international transport of goods.
Accordingly, the price includes:
Packing - $10
Delivery to the airport of departure - $ 25
Transportation from the airport to the port - $725
Airport pickup - $100
Insurance - $14
Thus, the customs value of the goods is: 9000+10+725+100+25+14=9874 dollars. To be recalculated in rubles.
3. Determine the product code according to the commodity nomenclature of foreign economic activity: tires for trucks with a load index of more than 121: 9: 00Р200 - 4 0
customs broker declarant legislation
The code of the desired product is determined in accordance with the Commodity Nomenclature of Foreign Economic Activity.
The product you are looking for is in group 40. "Rubber, rubber and products from them", subgroup 4011 - new rubber tires.
Has code 4011 20 900
4. A detachment of border troops detained a Russian citizen Shaposhnikov near the village of Kudryaevka, Isilkulsky district, Omsk region, who was moving in a GAZ car - 3 110 in the direction of the village of Karaganda r. Kazakhstan. During the inspection, spare parts for cars and car care products were found in the trunk of the car. The materials on the case of an administrative offense were transferred to the Isilkul customs post for resolution on the merits. Qualify the action. Are the actions of the order legal?
All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions stipulated by the Customs Code of the Customs Union.
In accordance with the Customs Code of the Customs Union, the movement of goods and vehicles across the customs border is the performance of actions for the import into the customs territory of the Russian Federation or for the export from this territory of goods and vehicles by any means.
At the same time, import means the actual crossing of goods and vehicles of the customs border and all subsequent actions provided for by the Customs Code of the Customs Union with goods and vehicles until they are released by the customs authorities, and export means the filing of a customs declaration or the performance of actions directly aimed at the export of goods and vehicles from the customs territory, as well as all subsequent actions with goods and vehicles provided for by the Customs Code of the Customs Union until they actually cross the customs border.
It can be assumed that Shaposhnikov did not pass through the border checkpoint. Accordingly, Shaposhnikov's actions can be classified as an offense under Art. 16.1 of the Code of Administrative Offenses of the Russian Federation - Violation of the procedure for the arrival of goods and (or) vehicles of international transportation to the customs territory of the Customs Union by importing them in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the Member States of the Customs Union or outside the working hours of customs authorities or performance of actions directly aimed at the actual crossing of the customs border of the Customs Union by goods and (or) vehicles of international transportation upon their departure from the customs territory of the Customs Union in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the Member States of the Customs Union or outside working time of the customs authorities or without the permission of the customs authority, entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the cost of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of items administrative offense; on officials - from ten thousand to twenty thousand roubles. In accordance with Part 1 of Art. 23.8 of the Code of Administrative Offenses, under Parts 1 and 3 of Art. 16.1 of the Code are considered by the customs authorities.
In accordance with Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, the following have the right to consider cases of administrative offenses:
1) the head of the federal executive body authorized in the field of customs affairs, his deputies;
2) heads of regional customs departments, their deputies;
3) heads of customs, their deputies;
4) heads of customs posts - about administrative offenses committed by individuals.
Accordingly, this offense can legitimately be considered by the head of the Isilkul customs post. Protocol in accordance with Part 1 of Art. 23.3 of the Code of Administrative Offenses of the Russian Federation are also composed of these bodies. In accordance with the current legislation, the border troops are not entitled to draw up a report on the commission of the offense in question. Therefore, in this part (drawing up the case materials, protocol), their actions cannot be recognized as lawful.
WITHlist of sources used
1. Customs Code of the Customs Union (Annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 No. 17))
4. Bakaeva O.Yu. Customs fiscal revenues: legal regulation / Ed. N.I. Khimicheva. M., 2015.
5. Moiseev V.N. Customs duty in the system of mandatory payments M., 2010
6. Sorokina M.N. Customs duty as the main customs payment: bases of legal regulation M., 2011.
Hosted on Allbest.ru
...Similar Documents
Features, forms and procedure for customs declaration. Analysis of the problematic aspects of the legal support of customs clearance. Offenses related to false declaration of goods. Development of electronic customs declaration in Russia.
thesis, added 09/28/2015
Normative-legal regulation of the customs procedure of customs transit. Schemes of information interaction in the control of the transit of goods. Practice of application of the customs procedure of customs transit and improvement of legal regulation.
term paper, added 02/11/2013
Subject, concept and essence of customs law. The place of customs law in the system of legal sciences. Correlation of the subject of customs law with the subject of customs business. Establishment of tariff and non-tariff measures of state customs regulation.
abstract, added 04.12.2010
Principles of movement of goods and vehicles across the customs border. Provisions of the customs clearance procedure, legal regulation of the declaration of goods. The concept and types of the customs regime, its use in foreign trade.
thesis, added 01/27/2011
Way of development of the customs legislation. Formation of legal regulation of the customs business of independent Kazakhstan. Formation of customs infrastructure related to the security of the country. Creation of favorable conditions for the development of trade.
term paper, added 07/22/2015
Features of the legal support of the customs business. Sources of the customs law of Russia as a set of regulatory legal acts of various state bodies, which contain the norms of customs law, the main criteria for their classification.
test, added 12/23/2010
abstract, added 01.10.2013
Customs law as a complex branch of Russian law, its subject and relationship with other branches of law. Legal regulation of customs, sources of customs law, international treaties and agreements on customs cooperation.
term paper, added 02/03/2011
Characteristics of the Customs Code of the Customs Union; provisions regulated at the supranational level: basic procedures - transit, payments, control, temporary storage of goods. Comparative analysis of the Customs Code of the Customs Union and the Customs Code of the Republic of Belarus.
1. GENERAL PROVISIONS
1.1. Customs law as a complex branch of Russian law. Subject of customs law
Customs law- a complex branch of Russian law that regulates relations in the field of customs, including relations to establish the procedure for moving goods and vehicles across the customs border, relations arising in the process of customs clearance and customs control, appealing against acts, actions (inaction) of customs authorities and their officials, as well as relations on the establishment and application of customs regimes, the establishment, introduction and collection of customs payments. The customs business is a set of methods and means of ensuring compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.
In addition to the legal norms of customs legislation, customs legal relations are regulated by the norms of constitutional, international, administrative, tax, and financial law.
Customs law is divided into General and Special parts.
The general part includes such legal institutions as the concept and sources of customs law, the basic principles for the movement of goods and vehicles across the customs border, the concept of a customs authority, etc.
The Special Part includes such sub-sectors of customs law as customs regimes, customs clearance, customs payments, etc.
The subject of customs law are customs relations. Customs relationship is a social relationship that arises in connection with the implementation by the subjects of customs law of their rights and obligations in the field of customs.
The subject of customs legal relations is:
vehicle.
Product- any movable property moved across the customs border, including information carriers, the currency of the member states of the Customs Union, securities and (or) currency values, traveler's checks, electrical and other types of energy, as well as other things moved, equated to real estate property.
Goods for personal use- goods intended for personal, family, household and other needs of individuals not related to the implementation of entrepreneurial activities, transported across the customs border in accompanied or unaccompanied baggage, international mail or otherwise.
Goods of the Customs Union- goods located in the customs territory of the Customs Union:
fully produced in the territories of the member states of the Customs Union;
imported into the customs territory of the Customs Union and acquired the status of goods of the Customs Union;
manufactured in the territories of the states - members of the Customs Union from wholly produced in the territories of the states - members of the Customs Union and imported into the customs territory of the Customs Union and (or) foreign goods.
Vehicles- a category of goods that includes any ship, aircraft, motor vehicle, trailer, semi-trailer, railway vehicle (railway rolling stock, railway rolling stock unit) or container with the technical passports or technical forms provided for them, spare parts, accessories and equipment , fuels and lubricants, coolants and other technical liquids contained in the filling tanks provided for by their design, if they are transported together with the indicated vehicles.
Vehicles of international transport- vehicles imported into the customs territory of the Customs Union or exported outside it for the purpose of starting and (or) completing the international transportation of goods, passengers and (or) luggage, with special equipment located on them designed for loading, unloading, processing and protection goods, supplies and equipment, as well as spare parts and equipment intended for the repair, maintenance or operation of the vehicle en route.
Subjects of customs legal relations are customs authorities, officials of customs authorities, legal entities and individuals, declarant, customs carrier, customs broker, customs clearance specialist, owner of a customs warehouse, owner of a temporary storage warehouse, interested parties.
The object of customs legal relations is the activity of subjects of customs law for the implementation of rights and obligations in the field of customs.
1.2. The concept and legal regime of the customs territory of the Customs Union and the customs border of the Customs Union
Customs Union- a form of trade and economic integration of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, providing for a single customs territory, within which in mutual trade in goods originating from a single customs territory, as well as originating from third countries and released for free circulation in this customs territory, customs duties and restrictions of an economic nature are not applied, with the exception of special protective, anti-dumping and countervailing measures. At the same time, members of the Customs Union apply a single customs tariff and other uniform measures to regulate trade in goods with third countries.
Since the creation of the single customs territory, the members of the Customs Union shall not apply customs duties, quantitative restrictions and equivalent measures in mutual trade. Members of the Customs Union may apply in mutual trade special protective, anti-dumping and countervailing measures, as well as prohibitions and restrictions on imports or exports, necessary to protect public morality, life or health of humans, animals and plants, environmental protection and protection of cultural values, while provided that such prohibitions and restrictions do not constitute a means of unjustified discrimination or a disguised restriction on trade.
Since the creation of the single customs territory, the regime with respect to customs duties and fees levied in connection with the import or export of goods, the methods of collection of such duties and fees, rules and administrative procedures applicable in connection with the import or export of goods, which each of the members of the Customs Union grants to any third country on the basis of an international treaty, or in fact, cannot be more favorable than the treatment that members of the Customs Union grant to other members of the Customs Union.
Single customs territory of the Customs Union constitute the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, as well as artificial islands, installations, structures and other objects located outside the territories of the member states of the Customs Union, in respect of which the member states of the Customs Union have exclusive jurisdiction. The limits of the customs territory of the Customs Union are the customs border of the Customs Union.
In accordance with international treaties of the member states of the Customs Union, the customs border may be the limits of individual territories located on the territories of the member states of the Customs Union.
1.3. Customs regulation and customs business
Customs regulation in the Customs Union– legal regulation of 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 payments, as well as power relations between the customs authorities and persons exercising the rights of possession, use and disposal of these goods. Customs regulation in the Customs Union is carried out in accordance with the customs legislation of the Customs Union, and in the part not regulated by such legislation, until the establishment of relevant legal relations at the level of the customs legislation of the Customs Union, in accordance with the legislation of the Member States of the Customs Union.
Customs law is a branch of legal relations that regulates relations in the field of:
movement of goods and goods across the customs border;
calculation and collection of customs duties and payments;
customs control and customs clearance operations.
Customs law is considered one of the most confusing areas of industry law, which helps to resolve disputes between citizens of the Russian Federation, commercial and government organizations.
Disputes arising within the framework of customs law are regulated by the Customs Code of the Russian Federation and they can be settled in pre-trial and judicial procedures. However, in such disputes, the assistance of a professional lawyer in customs law is desirable.
It is important to understand that it will be difficult to resolve a customs dispute in your favor. Often, customs instructions contradict themselves, other instructions and provisions of the Labor Code of the Russian Federation, and customs specialists do not always have the proper qualifications. Therefore, being a victim of violation of customs law, losing a lot of time and money is a common thing for customs. The subsequent proceedings are very complex, cumbersome and time-consuming.
Customs may detain the cargo, refuse to clear it and let it enter the territory of the Russian Federation (or export it from the Russian Federation), illegally charge additional payments, fines and penalties, illiterately draw up documents or refuse to consider incorrectly executed documents of the applicant, etc. There are many reasons for the dispute, and it will always be difficult to prove one's case.
Get the result of everything
in 4 steps
Create
application
Have a dialogue
with our lawyer
We form
Your documents
You receive
result
Legal assistance in customs disputes in Moscow
If you find yourself a party to a customs law dispute and believe that your civil and property rights have been violated, you urgently need professional legal assistance, which experienced customs lawyers of the All-Russian Legal Network "Organaut" are ready to provide you in Moscow and other regions of Russia.
Our specialists are ready:
- consult online on any issues of customs disputes;
- audit existing customs documents;
- conduct a legal examination of your cargo, documents, customs actions;
- help prepare correct customs documents for the cargo;
- provide legal support for the customs clearance of goods;
- control compliance with customs value standards and TN VED classifications;
- remove illegal or erroneous seizure from the cargo;
- file claims with the customs service or claims in court/arbitration;
- ensure representation in courts of any instance;
- monitor the legality and timeliness of the execution of court decisions.
“A citizen who claimed that he was transporting 30 kg of flour was forced to bake pancakes right at the airport.”
The history of customs is practically the history of trade, and at all times customs fees have been one of the most important sources of replenishment of the state budget, compliance with customs regulations, restrictions and prohibitions, in accordance with the current legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles through the customs border of the Russian Federation.
At the same time, when replenishing the state budget at the expense of transported or incoming goods on the territory of the Russian Federation, people often face problems in passing through customs control, which arise not only for not providing documents, but also as a result of prohibitively high fees and taxes that have to be paid to customs authorities, regardless of established standards.
In order for the goods to enter the territory of the Russian Federation, it is necessary to draw up and prepare a “package” of documents allowing it to leave the customs control point. With the current Legislation in the field of Customs, each individual country has its own norms and established rules. Often people try to independently resolve issues related to the delivery and receipt of goods located at the customs control point, however, in order to complete all the documents correctly, to avoid wasting time, finances and your own nerves, considerable experience is required. And if physical cargo - that is, personal luggage - is often processed with problems, then what can we say about commercial cargo arriving for legal entities.
Considering the complexity of customs legislation, constant changes to legislation, ambiguous interpretation of many acts, and simply huge amounts of information in the Customs Code, then an ordinary entrepreneur will not have enough time to track all the changes and, moreover, bring all his documentation in line with them. Russian Customs Legislation, unfortunately, is rather difficult to understand and requires special attention from all participants in the process.
Improper execution of accompanying documentation for the cargo leads not only to delays, missed delivery times and excessive costs, but also to legal problems - after all, violation of the Customs legislation is severely punished.
Customs clearance errors usually entail unpleasant consequences and additional costs - these are the costs of escorting the goods, the costs of maintaining them in warehouses, and increasing fees, and worst of all, possible damage to the goods under inappropriate storage conditions. In addition, violations committed during registration - even without malicious intent - can have serious consequences, not only of an administrative nature, but the emergence of problems that arise during the further sale of goods on the territory of the Russian Federation.
Turning to the Legal Center "Vector" you will receive a FREE CONSULTATION on customs law!
Our LAWYERS and CUSTOMS LAWYERS will protect you and your loved ones and help you to understand in detail your issue related to the customs authorities.
Specialists in customs affairs of the Legal Center "Vector" will provide you with the following services:
Customs advice
Drawing up documents on customs legal relations
Analysis of the situation
Selection of the regulatory framework for customs affairs
Selection of judicial practice in disputes with the Customs Service
Settlement of a dispute with customs in a pre-trial order
Defense in the customs court
Departure of a lawyer or lawyer to the customs authority
Requesting certificates and other documentation from the customs service
Other issues on customs legislation
Applications and complaints to the FCS and other customs authorities
1. Customs regulation and customs business in the Russian Federation.
In accordance with the Constitution of the Russian Federation, customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation (hereinafter referred to as the customs border).
Customs regulation is carried out in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on state regulation of foreign trade activities.
The customs business is a set of methods and means of ensuring compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.
The general management of the customs business is carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation. The federal executive body authorized in the field of customs affairs shall ensure the direct implementation for customs purposes of tasks in the field of customs affairs and the uniformity of application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.
The Russian Federation participates in international cooperation in the field of customs regulation in order to harmonize and unify the legislation of the Russian Federation with the norms of international law and generally accepted international practice.
2. Customs law: concept and essence.
Customs law- a branch of Russian law, which is a system of legal norms governing social relations related to the movement of goods and vehicles across the customs border.
Customs law regulates customs clearance, customs tariffs, special customs procedures, payments, control, responsibility in the customs area. This branch of law is a complex branch, as it includes the provisions of many legal branches: constitutional, administrative, civil, financial, tax, criminal, international.
Among Russian lawyers there is no consensus on the place of customs law in a single legal system.
The Customs Code of the Russian Federation regulates relations in the field of customs, including relations to establish the procedure for moving goods and vehicles across the customs border, relations arising in the process of customs clearance and customs control, appealing against acts, actions of customs authorities and their officials, as well as relations on the establishment and application of customs regimes, the establishment, introduction and collection of customs payments.
There is a customs code adopted by the State. Duma on April 25, 2003, approved by the Federation Council on May 14, 2003.
3. Customs-legal terminology and its meaning.
CUSTOMS TERMINOLOGY- a set of professional terms used in legal acts regulating the procedure for managing the customs business, as well as in the process of practical implementation of such acts.
Goods- any movable property moved across the customs border, as well as transport vehicles classified as immovable things moved across the customs border.
Russian goods- goods having for customs purposes the status of being in free circulation in the customs territory of the Russian Federation, i.e. goods not exported from the customs territory of the Russian Federation, wholly produced in the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods fully produced or released for free circulation in the customs territory of the Russian Federation;
foreign goods- goods that are not Russian goods.
Goods under customs control- foreign goods imported into the customs territory of the Russian Federation before they are released for free circulation, they actually cross the customs border upon export or before they are destroyed, as well as Russian goods when they are exported from the customs territory of the Russian Federation before they actually cross the customs border;
Vehicles- any sea (river) vessel, hovercraft, aircraft, motor vehicle or unit of railway rolling stock that is used in international transportation for the paid transportation of persons or for paid or free industrial or commercial transportation of goods, as well as their standard spare parts , accessories and equipment, fuel and lubricants and fuel contained in their regular tanks, if they are transported together with vehicles;
Status of goods and vehicles for customs purposes- the presence or absence of prohibitions and restrictions on the use and disposal of goods and vehicles.
Movement across the customs border of goods and (or) vehicles- performance of actions on import to the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles by any means.
Import of goods and (or) vehicles into the customs territory of the Russian Federation- actual crossing of goods and (or) vehicles of the customs border. Export of goods and (or) vehicles from the customs territory of the Russian Federation- submission of a customs declaration or performance of actions directly aimed at the export of goods and (or) vehicles, as well as all subsequent actions with goods and (or) vehicles until they actually cross the customs border.
Illegal movement of goods and (or) vehicles across the customs border- performance of actions on import into the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles in violation of the procedure.
Customs- the federal executive body authorized in the field of customs affairs, and the customs bodies of the Russian Federation subordinate to it.
faces- legal entities and individuals.
Russian faces- legal entities located in the Russian Federation, established in accordance with the legislation of the Russian Federation, as well as individuals permanently residing in the Russian Federation, including those registered in the territory of the Russian Federation as individual entrepreneurs. Declarant- a person who declares goods or on behalf of whom goods are declared. Carrier- a person who transports goods across the customs border and (or) transports goods under customs control within the customs territory of the Russian Federation or is responsible for the use of vehicles.
Customs Broker- an intermediary performing customs operations on behalf of and on behalf of the declarant or another person who is entrusted with the obligation or who is granted the right to perform customs operations.
Interested people- persons whose interests are affected by decisions, actions of the customs authorities in relation to goods and (or) vehicles directly and individually. customs control- a set of measures carried out by the customs authorities in order to ensure compliance with the customs legislation of the Russian Federation.
Customs operations- individual actions in relation to goods and vehicles, performed by persons and customs authorities in accordance with the customs clearance of goods and vehicles. Customs procedure- a set of provisions that provide for the procedure for performing customs operations and determine the status of goods and vehicles for customs purposes.
customs regime- a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions in relation to goods and vehicles established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or outside it.
Release of goods- the action of the customs authorities, which consists in allowing interested persons to use and (or) dispose of goods in accordance with the customs regime.
free circulation- circulation of goods in the customs territory of the Russian Federation without the prohibitions and restrictions provided for by the customs legislation of the Russian Federation.
taxes- value added tax and excise tax collected by the customs authorities in connection with the movement of goods across the customs border.
Internal taxes- value added tax and excise tax levied on the circulation of goods in the territory of the Russian Federation.
Customs declaration- a document in the prescribed form, which indicates the information necessary for submission to the customs authority.
Transport documents- a bill of lading, waybill or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods and vehicles in international transportation.
Commercial Documents- invoice, shipping and packing lists and other documents that are used in accordance with international treaties of the Russian Federation, the legislation of the Russian Federation or the customs of business turnover in the implementation of foreign trade and other activities and which, by virtue of law, agreements of the parties or customs of business turnover, are used to confirm the commission of transactions related to the movement of goods across the customs border.
Customs documents- documents drawn up exclusively for customs purposes.
Profession Development Director Job responsibilities of the Regional Development Director
Coursework: Liquidity and solvency of the enterprise, methods of evaluation and management
Using Logistics Performance Indicators
The concept and elements of the logistics process
Job description for the head of the motor transport section Job description for the head of the transport packaging department