home Magazine Administrative and legal regulation in the field of customs affairs. Course: Administrative and legal regulation in the economic sphere, in the socio-cultural and administrative-political spheres - Organization of customs affairs

Administrative and legal regulation in the field of customs affairs. Course: Administrative and legal regulation in the economic sphere, in the socio-cultural and administrative-political spheres - Organization of customs affairs

in law and jurisprudence on the topic “Features of administrative and legal regulation of customs affairs”

STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

RUSSIAN CUSTOMS ACADEMY

As a manuscript

GOLOVIN VIKTOR VLADIMIROVICH

Features of administrative and legal regulation of customs affairs (based on materials from the Russian Federation and

European Union)

Specialty 12.00.14 - Administrative law, financial right,

dissertation for the degree of candidate of legal sciences

Moscow-2002 1

The work was carried out at the Department of Administrative and Customs Law of the Russian Customs Academy.

Scientific supervisor: Rossinsky Boris Vulfovich,

Doctor of Law, Professor, Honored Lawyer of the Russian Federation

Scientific consultant: Erkki Anunti,

Finnish Northern Customs Administration, Tacis-EuroCustoms Project Coordinator

Official opponents: Vasily Vasilievich Gushchin,

Doctor of Law, Professor Boris Mikhailovich Emelyanov, Candidate of Law, Associate Professor

Leading organization: St. Petersburg University of the Ministry of Internal Affairs of Russia

The dissertation defense will take place on June 21, 2002 at 4 p.m. 00 min. at a meeting of the dissertation council K310.001.01 in legal sciences at the Russian Customs Academy at the address: Lyubertsy, Komsomolsky Ave., 4.

The dissertation can be found in the library of the Russian Customs Academy.

Scientific Secretary

dissertation council -

K. Yu. Sc., senior researcher

A.N. Yatsushko

I. General characteristics of work

Relevance of the research topic. The most important role in ensuring the economic interests of Russia belongs to the customs service - one of the basic institutions of the modern economy. Taking a direct part in regulating the international trade exchange of subjects of foreign economic activity (FEA), and carrying out a fiscal function at the country’s borders, the customs service effectively replenishes the federal budget and thereby contributes to solving Russia’s economic problems.

The activities of the customs service are universal and specific; they have no analogues. Its versatility is manifested in the variety of performed customs authorities social functions enshrined in the Customs Code and specified in the Regulations on the State Customs Committee of Russia, as well as in the Regulations on the regional customs administration, customs and customs post.

Transition of the country's economy to conditions market relations, demonopolization of foreign economic activity, the separation of customs institutions into an independent state structure, rapid changes in the legislation of the Russian Federation led to the fact that more than 20 ministries and departments transferred part of their legal, economic, statistical, environmental and other functions to the Russian customs service. However, their main functions are replenishing the revenue side of the federal budget (fiscal function), combating customs offenses in the foreign economic sphere of the state (law enforcement function) and administrative and legal regulation of customs affairs (administrative function).

In conditions when the activities of customs authorities are becoming more and more complex and multifaceted, the tasks of improving customs legislation and modernizing the customs system in connection with Russia’s upcoming accession to the World Trade Organization (WTO) are of particular relevance.

The main goals of improving customs legislation and modernizing the customs system are: stimulating the integration of the Russian economy into the system of world economic relations; promoting the structural restructuring of the Russian economy and ensuring the effective implementation of the fiscal function of customs duties; gradual unification and reduction of customs duty rates; elimination of customs and tax benefits; improvement of customs administration practices, etc.1.

The implementation of these goals implies a transition to a qualitatively new level of customs regulation of foreign trade relations, including: creating conditions for the successful work of foreign investors in the Russian Federation; coordination and regulation of foreign trade activities of participants in foreign economic activity; improvement of import customs tariff; information support from the state during the integration of Russian goods into international market; formation of a progressive export structure, creation of a system for its state support, including insurance, etc.

In relation to the issues of improving customs legislation and modernizing the customs system, in connection with Russia’s accession to the WTO, the problems of administrative and legal regulation of customs affairs are of particular importance due to the huge scale of funds spent on organizing customs activities, as well as the expected economic return from the final results2.

However, at the moment, uncertainty has emerged in some areas of modernization of the Russian customs system, and in particular, the lack of theoretical elaboration of strategic and tactical problems of customs regulation of foreign economic activity.

1 See: Main directions of customs policy of the Russian Federation. - Report of the Chairman of the State Customs Committee of Russia M.V. Vanina at the Tenth Anniversary All-Russian Economic Forum “World Experience and the Russian Economy” // Taxes. Magazine. 2001. No. 46. P. 6.

2 For example: in 2002, it is planned to allocate 13.03 billion rubles from the federal budget of the Russian Federation for the development of the customs service. The planned income of the State Customs Committee of Russia in the Federal Bank of the Russian Federation for 2002 is 558 billion rubles. // Arguments and Facts. Weekly. 2002. No. 6 (1111). S. 5.

In resolving these issues, the experience of the modern policy of the European Union in the field of customs regulation, based on legal support for administrative functions in the customs sphere and comprehensive automation of customs procedures, may be useful.

The main technologies in the field of customs regulation that require complex automation may be customs clearance and customs control of goods of legal entities and individuals; control of delivery and customs clearance of vehicles; control of the customs value of goods; customs and banking control over foreign trade operations; information support for the activities of law enforcement units of customs authorities, etc.

Success in the activities of the customs service is determined by many factors, a significant place among which is the improvement of administrative and legal regulation of customs affairs. Administrative and legal regulation of customs affairs should be understood as state regulation, which constitutes a set of measures and directions in the foreign economic sphere of the state, carried out through customs activities. The main goal of customs regulation is to implement the state’s customs policy through instruments for its implementation at various territorial levels: within the Federation as a whole, at the regional level, at the level of activities of customs offices and customs posts. Thus, customs policy determines the goals, objectives and functions of administrative and legal regulation of customs affairs in Russia.

Considering Russia’s desire to join the WTO in the coming years, it is necessary today to bring the activities of the customs service closer to compliance with international requirements. The experience of the customs authorities of the constituent entities of the European Union may be useful in this regard, based on the administrative and legal norms of state regulation of foreign trade activities and the legal framework applied in the EU.

Currently, the mechanisms of administrative and legal regulation of customs affairs in the Russian Federation, which are a set of various instruments of state regulation of foreign trade turnover, require in-depth study and scientific development in order to further improve them.

During the dissertation research, a hypothesis was put forward that the socially significant results of modernizing the Russian customs system through improving the customs legislation of the Russian Federation and taking into account the experience of modern EU customs and tariff policy will entail a qualitative change in Russian legislation as a whole.

The degree of development of the problem. It should be noted that the problem under study is mainly presented in domestic scientific works, mainly from the economic side1. Issues of the competence of customs authorities in the field of customs regulation of foreign trade activities were previously considered mainly from the point of view of developing a general management decision and did not affect such aspects as the legal support of administrative functions in the state regulation of foreign trade activities through customs activities. Meanwhile, the practical need for a normative-legal approach to the problem is asserted by a number of authors2.

The development of directions for improving legislation regulating foreign trade activities in Russia, taking into account the international requirements of the WTO, as an independent problem in modern Russian law has not yet been widespread as a subject of research. To date, there are several dissertation studies that are to one degree or another devoted to this problem3.

1 For example: Presnyakov V.Yu. Modern foreign practice of regulating foreign trade: customs aspect. Tutorial. - M.: RIO RTA, 1996. - 100 p.

2 For example: Ershov A.D. Fundamentals of management and organization in customs: Textbook. -SPb.: SPb. IVESEP, St. Petersburg named after. V.B. Bobkova branch of RTA, Knowledge Society, 1999, pp. 108-127.

3 For example: Grevtseva L.G. Administrative and legal aspects of state regulation of foreign economic activity of Russia upon joining the World Trade Organization: Abstract of the dis... of legal. Sciences: 12.00.14 / Russian Customs Academy. - M., 2001. - 19 p.

The dissertation research is based on the study of generally accepted principles of international law regulating interstate customs relations, the key point of which is a comparative analysis of the administrative and legal framework of the Russian Federation and the European Union in the field of customs.

This dissertation, to a certain extent, is intended to fill the gaps that exist in domestic customs policy, with the aim of modernizing the legal processes of customs regulation of foreign trade activities for the further integration of the Russian economy into the system of world economic relations.

The theoretical basis of the study is formed by the basic provisions on customs regulation, as an administrative and legal activity in the foreign economic sphere of the state, based on materials from the Russian Federation and the EU, including rational ideas of domestic and foreign lawyers, financiers and historians in the field of customs affairs, in order to improve customs legislation and optimization of administrative and legal activities of Russian customs authorities.

In legal and other scientific literature, the theoretical foundations of the administrative and legal activities of the state in relation to the customs sphere are reflected in the works of: A.P. Alekhina, D.N. Bakhrakha, I.L. Ba-chilo, B.I. Bezlepkina, N.M. Blinova, V.P. Bozhyeva, K.G. Borisova, M.V. Vanina, O.N. Voitenkova, B.N. Gabrichidze, P.V. Dzyubenko, V.G. Draganova, A.D. Ershova, V.E. Zobova, A.A. Karmolitsky, Yu.G. Kislovsky, Yu.M. Kozlova, A.N. Kozyrina, K. A. Kornyakova, V.M. Krasheninnikova, L.A. Lozbenko, V.V. Maklakova, A.N. Myachina, A.F. Nozdracheva, V.Yu. Presnyakova, M.M. Rassolova,

V.N. Revina, Yu.N. Starilova, I.V. Timoshenko, V.V. Shpagina, L.M. Entina, A.N. Yatsushko et al.1

In the process of working on the dissertation, the author became acquainted with a number of foreign sources, as well as the works of historians, financiers and lawyers W. Wessels, A. Wolf-Niedermayer, J. Diedrich, S. Kofler, M. Matern, D. Rometsch, O. Hillenbrand, O. Schmuck, K. Schreiber, S. Angel and others.

1 Alekhin A.P., Karmolitsky A.A., Kozlov Yu.M. Administrative law of the Russian Federation. - M., 1996; Bakhrakh D.N. Administrative law of Russia. - M., 1997; Bachilo I.L. Functions of governing bodies (legal problems of registration and implementation). - M., 1976; Bezlepkin B.I., Voitenkova O.N. Customs regulation in customs unions. - M., 1999; Blinov N.M. Customs in the context of globalization of foreign trade. -M., 2000; Bozhyev V.P. Law enforcement agencies of the Russian Federation. - M., 1997; Borisov K.G. International customs law. - M., 1997; Vanin M.V. Problems of increasing the efficiency of the Russian customs service. - M., 2000; Vanin M.V. Priorities of Russian customs policy on the threshold of the new millennium. - M., 2000; Vanin M.V. Promising directions of customs policy in Russia. - M., 2001; Gabrichidze B.N., Zobov V.E. Customs service in the Russian Federation. - M., 1993: Gabrichidze B.N. Practice of application of the Customs Code of the Russian Federation. - M., 1998; Gabrichidze B.N. Russian customs law. - M., 2001; Dzyubenko P.V., Kislovsky Yu.G. Customs policy of Russia. - M., 2000; Dzyubenko P.V., Shpagin V.V. Organization of customs affairs in Russia. - M., 1997; Draganov V.G. Fundamentals of customs affairs. - M., 1998; Ershov A.D. International customs relations. - St. Petersburg, 2000; Kislovsky Yu.G. History of customs of the Russian state. - M., 1995; Kozyrin A.N. Customs law of Russia. - M., 1995; Kozyrin A.N. Customs regimes. - M., 2000; Kozyrin A.N. Commentary on the Law of the Russian Federation "On Customs Tariffs". - M., 2001; Kornyakov K.A. Simplification of foreign trade is the task of the customs service. -M., 2000; Krasheninnikov V.M., Avdonin A.V. Personnel potential is the basis for the dynamic development of the customs system. - M., 1997; Lozbenko L.A. About some current problems development of customs services in the context of globalization of foreign trade. - M., 2000; Nozdrachev A.F. Customs law. - M., 1998; Presnyakov V.Yu. Modern customs regime of leading foreign countries. - M., 1996; Revin V.N. Problems of simplifying customs formalities and procedures in connection with Russia's accession to the WTO. - M., 1997; Starilov Yu.N. Civil service in the Russian Federation. - Voronezh, 1996; Timoshenko I.V. Customs law of Russia. - M., 2001; Chernyshev V.V. Problems of development of Russian foreign trade in new conditions. - M., 1999; Entin L.M. European law. - M., 2001; Entin L.M. Court of the European Communities. Selected solutions. - M., 2001; Yatsushko A.N. On an integrated approach to the development and implementation of customs policy. - M., 1999; and etc.

2 Wessels V., Diedrich J. European Union. - Luxembourg, 1997; Wolf-Niedermayer A. Treaties of the European Union. - Luxembourg, 1997; Kofler S. The European Union and the Council of Europe are one and the same. -Luxembourg, 2000; Matern M. Chronology of European integration. - Luxembourg, 1997; Rometsh D. European Commission. - Luxembourg, 1997; Hillenbrand O. Alphabet of Europe. - Luxembourg, 1997; Shmuk O. European Parliament. - Luxembourg, 1997; Schreiber K. Single market. - Luxembourg, 1997; Angel S. European Council. - Luxembourg, 1997; and etc.

The conclusions and proposals are based on documentary materials: texts of international agreements in the field of customs, decisions and recommendations of international organizations on customs issues, regulations, scientific publications and operational documentation.

Purpose and objectives of the study. The purpose of this dissertation research is a comprehensive study, based on materials from the Russian Federation and the European Union, of the administrative and legal framework of customs regulation of foreign trade activities, in order to develop promising directions for modernizing the customs system of the Russian Federation for the speedy integration of Russia into the world trade on the basis of modern achievements of legal science and taking into account the requirements of GATT/WTO community.

This goal led to the following research objectives:

Reveal the main directions of customs affairs in Russia and explore its administrative- legal basis;

To characterize the features of customs regulation of foreign trade activities as one of the key areas in the foreign economic sphere of the state, carried out through customs activities;

Analyze the customs legislation of the Russian Federation in order to develop proposals for the creation of an effective legal framework that meets the standards of the STS/WTO and GATT/WTO;

To study the organizational and legal foundations of customs management in the European Union in order to create positive experience and its subsequent implementation in the customs activities of Russia;

Conduct an administrative and legal analysis of EU customs legislation in the field of customs regulation of foreign trade activities of EU subjects;

Explore the legal procedure for moving goods through customs border EU, taking into account the provisions of GATT/WTO;

Study the features of customs regulation of foreign trade activities in accordance with the requirements of the World Trade Organization;

The empirical basis of the study was made up of materials reflecting the practice of customs regulation at the Russian-Finnish, Russian-Norwegian borders and at the Murmansk international airport, as well as the operational activities of the Murmansk customs in implementing the tasks assigned to it. In addition, the experience of other customs offices of the North-West Customs Administration of Russia and the border customs authorities of Finland was studied.

The methodological basis of the study lies in dialectical methods of cognition, which determine the requirements for scientific research and allow us to consider the activities of customs authorities in the field of state regulation of foreign economic activity as the activity of executive authorities to protect the interests of the individual, society and the state, determined by social necessity. When solving the problems, the author used a wide range of legal, sociological and other methods of scientific knowledge. Among them are such methods as: formal legal, comparative legal, historical and legal, expert assessments, document analysis, analysis of judicial practice, analysis of publications in the media and others.

Literary sources and regulatory documents related to the subject of the study were analyzed (the total volume of studied and used works and materials exceeds 200 titles);

More than 500 monthly targeted reports on the legal activities of the customs authorities of the North-Western Territory of the Russian Federation before the State Customs Committee of Russia on issues related to the subject of the study were analyzed;

The judicial practice of the Constitutional Court on issues of appeal by foreign trade participants against the norms of customs legislation on the application of various administrative coercive measures is analyzed;

The scientific novelty of the research is determined by the fact that the dissertation attempts to comprehensively consider from the legal side the issues of competence of the Russian customs authorities in the field of state regulation of foreign trade activities in comparison with the experience of the EU customs authorities and taking into account the requirements for WTO member countries. The dissertation represents one of the first attempts to comprehensively study the problems of administrative and legal regulation of foreign trade activities carried out by the state through customs activities. This made it possible to formulate theoretical and practical proposals aimed at improving the work of customs authorities in connection with Russia's upcoming accession to the WTO.

3. Justification of the main legal reasons for modernizing the Russian customs system in connection with the upcoming accession to the WTO.

The theoretical significance of the dissertation is determined by the fact that it makes a certain contribution to the development of provisions on the administrative and legal regulation of customs affairs, since it fills gaps in the theory of customs regulation of foreign trade activities, thereby formulating a conceptual approach to improving legal norms that contribute to the integration of the Russian economy into the system of world economic relations .

The practical significance of the dissertation research is that the conclusions and proposals formulated in the dissertation can be used in the process of updating the customs legislation of Russia. No less relevant is the use of research results in science and the educational process.

Reliability and validity of the main provisions of the dissertation.

The theoretical provisions and conclusions of the dissertation research are based on a generalization of a significant array of empirical data characterizing the administrative and legal practice of customs authorities. A critical analysis of the current customs legislation based on modern achievements of domestic legal science and international customs law, correlating it with the results of generalization of empirical data, based on personal experience the dissertation author's services in the border customs authorities allow us to speak about the high reliability and validity of the main provisions of the dissertation work.

Approbation and implementation of the dissertation research results.

Main theoretical principles and practical recommendations of the dissertation:

1. Discussed at the scientific and practical conference "Problems of improving customs affairs in the Russian Federation", held at the Russian Customs Academy (Moscow, March 18-19, 1999).

The author of the study took part in the Russian-Swedish seminar “Customs regulation of international trade relations in the Russian Federation” (Murmansk, October 19, 1998), in the Russian-Finnish seminar “Customs management in the Russian Federation” (Murmansk, October 21, 1998), at the meeting of the heads of customs authorities of the North-West Customs Administration of the Russian Federation "Improving law enforcement activities of customs posts of the North-West Customs Administration of the Russian Federation" (St. Petersburg, December 2, 1999), at the Russian-Finnish seminar "Customs Affairs of the Russian Federation" (Rovaniemi, January 14, 2001 ), at the XIX meeting of the Russian-Finnish working group on customs affairs (Murmansk, March 13-15, 2001), at the seminar of the North-West Technical University of the Russian Federation "Customs regulation of foreign trade activities" (St. Petersburg, March 22-23, 2001), at a meeting of customs brokers of the participating countries of the Barents Euro-Arctic region (St. Petersburg, September 13, 2001), at a meeting of the Coordination Council of the State Customs Committee of Russia (Moscow, October 5, 2001), at which his speeches took place on issues of customs regulation and improvement of customs legislation.

Structure of the dissertation. The dissertation work was completed in accordance with the requirements established by the Higher Attestation Commission. The dissertation consists of an introduction,

two chapters, including six paragraphs, a conclusion, a bibliography of references and sixteen appendices.

II. The main content of the dissertation work

The introduction substantiates the relevance of the dissertation topic, defines the object, subject, purpose and objectives of the research, characterizes the methodological basis and empirical basis of the dissertation work, its scientific novelty, the theoretical and practical significance of the results obtained, formulates the main provisions put forward for defense, and provides data on approbation and implementation of the research results.

The first chapter, “The Concept and Characteristics of Administrative and Legal Regulation of Customs Affairs in the Russian Federation,” examines the main functions of customs authorities; the concept of state customs policy is revealed; the problems of legal relations in the field of customs are highlighted; the characteristics of customs regulation are studied; the norms of customs legislation are analyzed; proposals are being made to the Labor Code of the Russian Federation with the aim of forming a modern and effective legal framework that will ensure the economic interests of the country and implement real protection of its economic security upon accession to the WTO.

In the first paragraph, “The Concept and Features of Administrative and Legal Regulation of Customs Affairs in the Russian Federation,” the author, first of all, analyzes the legal nature of customs affairs, as well as the modern understanding of customs activities and its essence.

Currently, customs activities are quite multifaceted, and its real essence is not fully disclosed. In modern society, the customs service is engaged in a wide variety of operations. It is through it that regulation of foreign trade activities is carried out, customs services, customs control, foreign trade statistics and other functions directly arising from customs are carried out.

At the same time, the basis of the customs business is four identification components - management, law, economics and personnel. It is from these positions that various approaches are built in the modern understanding of customs.

Management - organization of customs space, territory, borders and areas of activity; implementation of customs policy; application of customs regulation means; ensuring compliance with prohibitive, restrictive and permissive procedures for the movement of goods and vehicles across the customs border; implementation of customs clearance and customs control, etc.

Law - ensuring compliance with legislation and international treaties in the field of customs; taking measures to protect the rights and interests of citizens, enterprises, institutions in the implementation of customs affairs; combating smuggling, violations of customs rules and tax laws; providing consultations and informing citizens on customs issues, etc.

Economics - ensuring economic security; development and improvement of economic policy measures; implementation of customs statistics and HS; collection of customs duties, taxes and other customs payments; implementation of currency control; control over the customs value of goods and vehicles, etc.

Personnel - training and retraining of customs personnel; development of the material, technical and social base of customs authorities; protecting the interests of the state and citizens; implementation of measures to protect public

order, morality of the population, human life and health; implementation of measures to protect animals, plants, environmental protection, etc.

Customs authorities carry out their activities in a certain administrative and legal sphere and are its element, subject to the general laws of development of this system. Therefore, the main functions of customs authorities are not only closely interconnected, but are also largely determined by the entire set of legal relations in society, level of development legislative framework. It is very important to note that in modern conditions customs authorities act not only as a kind of regulator of legal relations, especially in the regulation of foreign trade activities, not only have a certain impact on the level of development of foreign trade relations, but also perform an important law enforcement function to protect the state’s economy.

Customs regulation is carried out through the establishment of certain administrative and legal relations, that is, by establishing certain rules of conduct for subjects of legal relations and the application of customs legislation. The norms of customs legislation regulate the relationships between customs authorities, individuals and legal entities, their mutual rights and obligations and, as a result, give these regulated relationships a special legal status - the nature of customs legal relations, while the subjects of these relations act as bearers of specific customs rights and obligations .

Legal relations in the field of customs affairs are classified by the author into active customs actions (active expression by a participant of the legal relationship of intention to move goods), passive customs actions (passive expression of such intention), intermediary customs legal work (activities of customs brokers), auxiliary customs actions (acceptance by the customs authority preliminary decision), organizational legal relations (legal status of the customs authority

and competence in decision making), etc.

The main feature of customs regulation, which determines other features of these customs legal relations, is expressed in the fact that they arise in the process of carrying out government activities. It is for this reason that in the field of customs regulation, one of the obligatory parties to customs legal relations is the customs authority, which represents the state. Based on this, the author concludes that administrative and legal regulation of customs affairs can be understood as the area of customs and legal relations in the foreign economic sphere of the state, regulated through customs activities.

The second paragraph, “Characteristics of administrative and legal regulation of customs affairs in the Russian Federation,” reveals customs regulation as an administrative and legal norm aimed at establishing the legal order and conditions for the movement of goods and vehicles across the customs border, collection of customs duties, implementation of customs procedures and other means implementation of customs policy.

The characteristics of administrative and legal regulation are based on ensuring the use of customs clearance and control tools, regulating the exchange of goods, participation in the implementation of trade and political tasks to protect the Russian market, stimulating the development of the national economy, participation in international cooperation, etc. The author, through the prism of the main directions of customs regulation, identifies two interrelated components that make up its content - customs affairs and customs policy. If the first determines what customs regulation includes and what it should give, then the second determines how to implement this regulation, with what forces and means to obtain the intended result.

Organic relationship between customs affairs and customs policy

predetermines the need for a systematic approach to their study. System

the approach is based on general scientific methods of ascent from the abstract to

concrete, unity of analysis and synthesis, induction and deduction, historical

and logical in inextricable connection with the methods of applied, special disciplines. In this case - with the methods of customs law, customs statistics, computer science, etc., forming a coherent system of views and ideas about the customs activity itself, its object and subject. All this is united by a common subject of knowledge - the tools of administrative and legal regulation of customs affairs and the mechanisms of its functioning.

Organizational, characterizing customs regulation through state institutions of legislative and executive power, in which it is developed, determined and implemented;

Legal, reflecting the essence of customs regulation and the most important constitutive principle, focuses on the disclosure of its main provisions through actions aimed at using state power in the field of regulation of foreign trade activities through customs activities;

Economic, linking customs regulation with the implementation of the state’s foreign and domestic economic policies based on protectionism, free trade or a harmonious combination of the two previous directions;

Control, which is, first of all, the primary norm of customs regulation, through the implementation of which the process of functioning of the unified system of customs authorities is monitored, data is collected on the progress, conditions, state and results of the activities of the customs service in a given period of time in the implementation of its main functions.

As a result of substantiated conclusions, the author characterizes in detail the administrative and legal regulation of customs affairs as a set of administrative and legal norms in the customs sphere, the main direction of which is the use of measures of customs regulation of foreign economic activity in the national and state interests, as well as

implementation of customs policy and ensuring control over compliance with customs legislation of the Russian Federation.

In the third paragraph, “System analysis of the customs legislation of the Russian Federation,” the author reveals the system of sources and structure of the customs legislation of the Russian Federation, which include:

Constitutional norms, which are norms of direct action and consolidate the initial principles and basic principles of customs affairs;

Norms of federal legislation (laws, codes, etc.), designed for a long period of validity or otherwise regulating public relations in the customs sphere;

Norms of current legal acts on customs issues issued by the President of the Russian Federation, the Government of the Russian Federation, the State Customs Committee of Russia, as well as joint acts of the State Customs Committee of Russia with other ministries and departments;

Norms of international legal treaties (agreements, conventions, etc.) on customs affairs, to which Russia is a party.

The system of sources of customs legislation of the Russian Federation includes laws regulating legal relations in the field of customs affairs. These include laws whose norms establish the responsibilities of government bodies, enterprises, institutions, organizations, regardless of their form of ownership, officials and citizens - subjects of customs legal relations, and also formulate measures of liability for their violation.

The main of these laws is the Customs Code of the Russian Federation, which legislatively defines the foundations of customs affairs and is aimed at protecting economic sovereignty and economic security, enhancing 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 customs duties. sphere.

However, the practical application of the Code by customs authorities has shown that there is an objective need to amend certain provisions of the Labor Code of the Russian Federation in order to eliminate the identified legal problems.

catches, internal contradictions, conflicts with other legal acts of customs legislation adopted after the entry into force of the Law in 1993.

The need to change the Code is caused by practical problems of improving the economy and foreign trade of Russia, the further development of the legal framework for the activities of the customs service, and the lag behind the significantly updated federal legislation as a whole.

The current Labor Code of the Russian Federation lacks a number of important provisions, in particular with regard to the protection of intellectual property, there are no clear definitions of some important concepts, there is an imbalance in the rights and obligations of customs authorities, on the one hand, and law-abiding participants in foreign economic activity, on the other. Frequent changes in the technology of the customs process do not provide stable conditions for the development of foreign trade, which is of great importance for the Russian economy.

The Code contains inconsistencies in customs regulation of foreign trade activities with international practice and WTO rules, which represent a generalization of world practice, which should be reflected in Russian legislation regardless of Russia’s membership in this organization, since foreign trade of the vast majority of countries in the world is carried out on the basis of these legal norms, including including their trade with Russia.

The author analyzes in detail the provisions of the Customs Code of the Russian Federation relating to customs regulation, based on domestic and world customs practice. In his conclusions, the author is based on the proposals of the Murmansk Customs and North-Western Customs of Russia, sent to the State Customs Committee of the Russian Federation in 1998-2000. for inclusion in the project Federal Law“On introducing amendments and additions to the Customs Code of the Russian Federation,” in the development of which the dissertation candidate was directly involved.

customs affairs. But, nevertheless, most legislative acts on

customs affairs do not have the nature of direct action on issues of customs regulation of foreign economic activity, but are reference administrative and legal norms. This gives rise to a mass of by-laws issued by the State Customs Committee of Russia and other federal departments. It is these regulations, and not laws, that today determine the procedure for carrying out customs procedures, issues of tariff and non-tariff regulation and much more, thereby giving rise to different interpretations of customs legislation. If this trend continues, customs control will undoubtedly become even more complicated and may turn into an additional administrative barrier for participants in foreign trade activities. Thus, departmental regulations serve as the main materials regulating the administrative and legal regulation of customs affairs in the Russian Federation.

The second chapter of the dissertation “Features of administrative and legal regulation of customs in the European Union” reveals the organizational and legal foundations of customs management in the EU; characteristics of the main regulatory legal acts in the field of customs regulation are given; a comparative analysis of customs legislation is carried out in order to identify positive experience in customs tariff regulation and its implementation in the sphere of customs affairs in Russia.

In the first paragraph, “Organizational and legal framework for managing customs in the European Union,” the author examines the legal basis for the creation of customs unions using the example of EU member states.

According to the international classification, a customs union of two or more states is understood as an economic association in which part of the state sovereignty in the field of customs is transferred by the participating states to the customs union. The international legal personality of customs unions varies. However, there is a generally accepted minimum of his legal capacity necessary for international legal

recognition, namely: empowering the union with the functions of forming a unified customs policy, mandatory for all member states, in terms of applying all or certain customs tariff regulation measures to goods of third countries. In addition, it is necessary for member states to apply unified rules for the admission of goods from third countries to the common market of the customs union.

An example is the European Union, which unites 15 European states in a single customs, trade, legal and economic policy. The Customs Union of the European Community presupposes a common space in which the free circulation of goods and persons takes place. At the same time, a common border is established in the space of EU constituent entities for taking measures in the field of trade, tariff and non-tariff policies in relation to third countries. EU regulations define the boundaries of the customs territory of the Union, where, with the exception of certain cases, uniform customs legislation is applied.

World experience shows that the unification into a customs union of states that are close geographically, economically and politically creates favorable conditions for the coordination of customs regulation of foreign trade activities on the territory of countries connected by common common customs interests, promotes the development of domestic and foreign trade activities, as well as strengthens their international ties.

The author makes a reasoned conclusion that the organizational and legal foundations of customs in the EU are a positive example for the formation of customs unions in other countries, including the CIS, and creates the prerequisites for the implementation of internal ones (elimination of customs duties and quantitative restrictions in mutual trade, harmonization indirect taxation, etc.) and external (adoption of a common customs tariff, etc.) aspects of any customs union.

The second paragraph “Administrative and legal characteristics of the customs legislation of the European Union” reveals the rules of customs

European Union law based on an analysis of the regulatory legal acts of the European Community in the field of customs.

The author has established that in the EU customs business there is a dense international legal environment, which consists of conventions developed by the STS/WTO, as well as the norms of unified customs legislation. The customs border runs along the external line of the state borders of the EU constituent entities and separates the customs territory of the EU from the surrounding territories of states that are not members of the Union, for the adoption of measures in the field of foreign trade, tariff and non-tariff policies in relation to third countries. The customs territory of the EU is formed by the customs territories of the EU member states, which are such from a geographical and political point of view. The Customs Union of the European Community is defined as the replacement of several customs territories of EU subjects by one customs territory and implies a common space in which the free circulation of goods and persons takes place. Customs legislation consists of EU regulations and defines a common customs policy within the EU customs border.

Having analyzed in detail the concepts and content of the main regulatory legal acts of the EU, such as the Customs Code and the Customs Tariff, based on an integrated approach to the study of the problem outlined in the dissertation, the author comes to the conclusion that the administrative and legal regulation of customs affairs in the EU is based on the rules and principles of international customs law, which mainly cover the entire set of forms and methods of legal regulation of foreign trade relations of EU entities within the framework of the modern general system of international relations.

In the third paragraph, “Comparative analysis of the customs legislation of the European Union,” the author analyzes the customs legislation of the EU in order to identify the positive experience of customs tariff regulation and its implementation in the customs sphere of the Russian Federation.

The author comes to the conclusion that customs regulation in the EU is multifunctional in nature and structure. Its main task is to carry out regulatory functions for the movement of goods across the customs border and the uniform application of legislation in this area.

Following the logic, we can conclude that the administrative and legal regulation of customs in the EU member states, in its structural and functional meaning, forms a single integral system of fiscal and administrative and legal principles on which customs in the Russian Federation is also based, namely: unity customs policy; unity of the customs territory; unity of customs legislation; unified tariff regulation in its specific combination with measures of the national economic policy of any state of the European Community.

The conducted research, including the systematization of the customs legislation of the EU and the Russian Federation, as well as international agreements in the customs sphere, allowed the author to make a number of generalizations in order to highlight the basic needs of the modern system of administrative and legal regulation of customs affairs in connection with the upcoming accession of Russia to the WTO and to highlight priority tasks for improvement of this type of activity, based on the principles of the Kyoto Convention.

Firstly, the clarity and clarity of the provisions of the customs legislation of Russia, including those relating to the institution of appealing decisions of customs authorities and their officials in strict accordance with the Constitution of the Russian Federation;

Secondly, the adoption of standard simplified customs rules and procedures for customs clearance of goods for all categories of persons;

Thirdly, the use of uniform standards in customs procedures information systems and technologies, based on the requirements of the STS/WTO;

Fourth, improving customs control methods based on the theory of risk management in accordance with international acts;

Fifthly, active use of preliminary declaration forms

goods using modern software products;

Sixth, the development of the institution of customs brokers (attorneys) by transferring to them part of the functions for customs clearance and release of a number of export-import goods with the permission of customs authorities;

Seventh, intensify and strengthen the comprehensive cooperation of customs authorities with other government agencies, trade associations, as well as international cooperation and interaction of customs services;

Eighth, the expansion of partnership agreements between the customs service and law-abiding participants in foreign trade activities.

According to the author, these reasons are caused by the urgent need to facilitate the entry of the Russian economy into the WTO; promoting the structural restructuring of the national economy and ensuring its security; unification and reduction of customs duty rates in order to increase federal customs revenues; complete elimination of customs and tax benefits; introduction of modern customs regulation practices, etc.

Thus, having analyzed the EU customs legislation and identified promising areas of administrative and legal regulation of customs affairs taking into account the requirements of the GATT/WTO, the author comes to the conclusion that it is necessary to modernize the customs system of Russia, one of the forms of which is the improvement of the customs legislation of the Russian Federation, based on the experience of modern EU customs and tariff policy.

In conclusion, the results of the study are summed up, conclusions are drawn, and recommendations are formulated aimed at improving the administrative and legal regulation of customs affairs in Russia and bringing it into line with generally accepted norms of international law. Among them are:

1) Requirements for a high level of legal support for the current legislation, which defines the limits of actions of the executive branch, the rights and obligations of participants in foreign economic activity and provides the necessary pre-

predicability, transparency (openness) and stability of the legal, economic and administrative climate in the field of foreign trade.

2) Improving customs legislation in accordance with the requirements of GATT/WTO and creating a common legal framework for both participants in foreign trade activities and customs brokers, and for the customs service.

3) Streamlining the change of regulatory legal acts in customs affairs and their implementation once a year in order to create conditions for economic forecasting and legal execution of international transactions by participants in foreign trade activities.

4) Preliminary notification of foreign trade participants in an official manner about upcoming changes to the current legislation in order for customs authorities to fulfill their obligations to clients under previously concluded foreign trade agreements and to comply with the time interval for the implementation of adopted changes.

5) Unification of legal, administrative, organizational and technical systems of customs regulation with the aim of uniform understanding and interpretation by customs authorities and participants of foreign trade activities of concepts, methods and techniques of regulation based on the requirements of international conventions.

6) Improving the technical equipment of customs regulation systems based on modern systems communications and information transfer, data processing, document management technologies, the active implementation of which will minimize the cost of time and material resources.

7) Creation of a system for preliminary declaration of goods in order to obtain information about goods presented for customs clearance, including the assignment of a code, before their actual arrival at customs.

8) Systematic reduction of import customs duty rates, making it possible to increase foreign trade turnover in order to increase federal customs revenues.

9) Creation of a unified information network, allowing as soon as possible

terms to check the correctness of customs clearance of goods by number

Customs declaration, including the inclusion in documents used in domestic trade of data that would allow checking the legality of customs clearance at any stage of the circulation of goods.

10) Ensuring the professionalization of the market of persons clearing cargo for foreign trade commercial purposes, only by licensed State Customs Committee of Russia and reliable customs brokers.

12) The use of currency control mechanisms, in particular transaction passports, for the preliminary calculation of customs payments before customs clearance and to prevent currency leakage and incomplete repatriation of foreign currency earnings.

13) Expanding interaction with customs authorities of the countries of departure of goods (exporters) for the purpose of prompt verification in as soon as possible declared information in the customs declaration by Russian importers.

15) Improving personnel work in order to attract highly qualified professionals to the customs service on the basis of competitive selection (subject to adequate financial support) and meeting standardized professional requirements in customs affairs.

The main provisions of the dissertation are reflected in the following publications of the author:

2. Current issues of customs legislation of the European Union in the legal regulation of foreign trade activities of the countries of the Barents Region // Materials of the 8th scientific and technical conference of MSTU, May 3-29, 1997. Part 1. - Murmansk: RIO MSTU, 1997. - 0.1 p .l.

3. Management of customs affairs in the Russian Federation (administrative and legal aspects) // Study of problems of customs affairs. Collection scientific works adjuncts and RTA applicants. Issue 1. - M.: RIO RTA, 1998. - 1 pp.

4. Administrative and legal aspects of customs regulation of international trade relations // Materials of the 9th Scientific and Technical Committee of MSTU, April 20-30, 1998. Part 1. - Murmansk: RIO MSTU, 1998. - 0.2 pp.

5. Customs management in the European Union // Materials of the 9th Scientific and Technical Committee of MSTU, April 20-30, 1998. Part 1. - Murmansk: RIO MSTU, 1998. - 0.1 pp.

6. Problems of improving customs clearance and customs control of goods of participants in foreign trade activities transported by air // Problems of improving customs affairs in the Russian Federation. Materials of the scientific and practical conference of the RTA State Customs Committee of the Russian Federation, March 18-19, 1999. -M.: RIO RTA, 1999. - 0.2 p.l.

7. Administrative and legal aspects of customs management in the European Union // Materials of the 11th Scientific and Technical Committee of MSTU, April 19-29, 2000 - Murmansk, RIO MSTU, 2000. - 0.15 pp.

8. Customs territory and customs legislation in the European Union // Materials of the 11th Scientific and Technical Committee of MSTU, April 19-29, 2000 - Murmansk, RIO MSTU, 2000. - 0.2 pp.

9. The role of the European Court in the legal regulation of customs affairs in the states of the European Union // Materials of the 11th Scientific and Technical Committee of MSTU, April 19-29, 2000. - Murmansk, RIO MSTU, 2000. - 0.15 p.l.

10. Legal regulation of customs affairs on the example of the European Union and the Russian Federation / Customs Law. Course of lectures: in 2 volumes. Volume 1. General part. // Ed. V.G. Draganova, scientific. hands MM. Rassolov. - M.: Economics, 1999. - 2.4 pp. (co-author).

11. Customs business in Murman (historical and legal essay). - Murmansk: North, 1999. - 13.6 p.l.

12. Administrative and legal regulation of customs management in the European Union // Study of customs problems: Collection of scientific works of RTA adjuncts and applicants. Part 2. - M.: RIO RTA, 2000. -0.8 p.l.

13. Customs service in Murman (historical and legal essay). - Murmansk: North, 2001. - 8 pp.

14. Concept, forms and procedure for declaring goods and vehicles / Customs law. Course of lectures: in 2 volumes. Volume 2. Special part. // Ed. V.G. Draganova, scientific. hands MM. Rassolov. - M.: Economics, 1999. - 1.4 pp. (co-author).

15. Appeal against actions and decisions of customs authorities / Customs law. Course of lectures: in 2 volumes. Volume 2. Special part. // Ed. V.G. Draganova, scientific. hands MM. Rassolov. - M.: Economics, 1999. - 0.9 p.l. (co-author).

License for publishing activities of the Ministry of the Russian Federation for Press, Television and Radio Broadcasting and Mass Communications Series ID No. 03201 dated November 10, 2000

Submitted for printing on April 23, 2002. Signed for printing on April 23, 2002. Format 60x64/32. Typeface "Times New Roman Cyr". Offset printing. Offset paper. Phys. oven l. 2.0. Conditional oven l. 1.89. Academic ed. l. 1.86. Circulation 75 copies. Ed. No. 101a. Order 287.

RIO RTA. 140009, Lyubertsy, Moscow region, Komsomolsky pr., 4

CONTENT OF THE DISSERTATION

Introduction.

Chapter 1. Concept and characteristics of administrative and legal regulation of customs affairs in the Russian Federation

1.1. The concept and features of administrative and legal regulation of customs affairs in the Russian Federation.

1.2. Characteristics of administrative and legal regulation of customs affairs in the Russian Federation.

1.3. System analysis of customs legislation

Russian Federation.

Chapter 2. Features of administrative and legal regulation of customs in the European Union.

2.1. Organizational and legal basis for customs management in the European Union

2.2. Administrative and legal characteristics of the customs legislation of the European Union.

2.3. Comparative analysis of the customs legislation of the European Union.

INTRODUCTION OF THE DISSERTATION

on the topic "Features of administrative and legal regulation of customs affairs"

The most important role in ensuring the economic interests of Russia belongs to the customs service - one of the basic institutions of the modern economy. By taking a direct part in regulating the international trade exchange of subjects of foreign economic activity, and carrying out a fiscal function at the country’s borders, the customs service effectively replenishes the federal budget and thereby contributes to solving Russia’s economic problems.

The activities of the customs service are universal and specific; they have no analogues. Its versatility is manifested in the variety of social functions performed by customs authorities, enshrined in the Customs Code of the Russian Federation and specified in the Regulations on the State Customs Committee of Russia, as well as in the Regulations on the regional customs administration, customs and customs post of the Russian Federation.1

The transition of the country's economy to market conditions, the demonopolization of foreign economic activity, the separation of customs institutions into an independent state structure, and rapid changes in legislation led to the fact that more than 20 ministries and departments transferred part of their legal, economic, statistical, environmental and other functions to the Russian customs service. . The performance of these functions has become an integral element of the activities of the Russian customs authorities.

However, their main functions are replenishing the revenue side of the federal budget (fiscal function), combating customs offenses in the foreign economic sphere of the state (law enforcement function) and administrative and legal regulation of customs affairs (administrative function).

1 See: Order of the State Customs Committee of Russia dated January 10, 1996 No. 12 “On approval of general provisions on the customs authorities of the Russian Federation”

In conditions when the activities of customs authorities are becoming more complex and multifaceted, and the amount of resources allocated by the state for the development of the customs service is decreasing, the tasks of improving customs legislation and modernizing the customs system in connection with Russia’s upcoming accession to the World Trade Organization (WTO) become especially relevant. .

The main goals of improving customs legislation and modernizing the customs system are: 1 stimulating the integration of the Russian economy into the system of world economic relations; promoting the structural restructuring of the Russian economy and ensuring the effective implementation of the fiscal function of customs duties; gradual unification and reduction of customs duty rates; elimination of customs and tax benefits; improvement of customs administration practices.

The implementation of these goals, in connection with Russia's accession to the WTO, implies a transition to a qualitatively new level of customs and tariff regulation of foreign trade relations, including: creating conditions for the successful work of foreign investors in the Russian Federation; coordination and regulation of foreign trade activities of participants in foreign economic activity; improvement of import customs tariff; information support from the state during the integration of Russian goods into the international market; formation of a progressive export structure, creation of a system of state support, including insurance, etc.2

2 See: Grevtseva L.G. Administrative and legal aspects of state regulation of foreign economic activity of Russia upon joining the World Trade Organization: Abstract, dis. K-Tayurid. Sciences: 12.00.14 / RTA - M., 2001. P. 16.

In the process of building a democratic rule-of-law state with a market economy in Russia, the study of the problems of the activities of customs authorities as executive authorities receives a new impetus and proceeds in various aspects. The attention of specialists, first paid to specific types and local issues of customs management, is currently focusing on the problem of a comprehensive study of the modern activities of customs authorities and the effectiveness of the customs regulation mechanisms used in their entirety.

In relation to the issues of improving customs legislation and modernizing the customs system, in connection with Russia's upcoming accession to the WTO, the problems of administrative and legal regulation of customs affairs are of particular importance due to the huge scale of funds spent on organizing customs activities, as well as the expected economic return from the final results .

However, at the moment, uncertainty has emerged in some areas of modernization of the Russian customs system, and in particular the lack of theoretical elaboration of strategic and tactical problems of customs regulation of foreign economic activity.

The experience of modern customs and tariff policy of the European Union in the field of customs regulation, based on legal support for administrative functions in the customs sphere and comprehensive automation of customs procedures, may be useful in this regard.

The main customs technologies in the field of customs regulation and requiring complex automation may be customs clearance and customs control of goods of legal entities and individuals; control of delivery and customs clearance of vehicles; control of the customs value of goods; customs and banking control over foreign trade operations; information support for the activities of law enforcement units of customs authorities, etc.

Currently, the customs authorities of the Russian Federation are actively developing cooperation with EU countries, taking into account one common border, in particular with Finland. In order to improve the quality of customs clearance and control, identify and suppress customs offenses, information and customs specialists are exchanged, and joint operational activities are carried out. Participation of representatives of both parties in international seminars in various areas of work, etc.

Implementing the Federal Target Program for the Development of the Customs Service, Russian customs officers focus on improving existing system customs clearance and control, on bringing the level of activity of the customs authorities of the Russian Federation closer to world standards, on the effectiveness of the fiscal function of collecting customs duties, on the development of forms and methods of combating customs offenses, on high-quality training and retraining of customs personnel.

Success in the activities of the Russian customs service (including in solving the above tasks) is determined by many factors, a significant place among which is the improvement of administrative and legal regulation of customs affairs in the Russian Federation.

Administrative and legal regulation of customs affairs should be understood as customs regulation, which constitutes a set of measures and directions in the foreign economic sphere of the state, carried out through customs activities. The main goal of customs regulation is to implement the state’s customs policy through instruments for its implementation at various territorial levels: within the Federation as a whole, at the regional level, at the level of activities of customs offices and customs posts. Thus, customs policy determines the goals, objectives and functions of administrative and legal regulation of customs affairs in the Russian Federation. This explains the relevance of the chosen topic of this study, its complexity and versatility.

Issues of improving the activities of customs authorities in the field of customs regulation of foreign economic activity of the state were previously considered mainly from the point of view of developing a general management decision and did not affect such essential aspects as legal support for administrative functions in the customs sphere. Meanwhile, the practical need for a normative-legal approach to the problem is argued by a number of authors.1

In recent years, the attention of many researchers has been focused on studying the experience of customs services abroad; however, the active transfer of elements of the Western system of customs regulation into the structure of the Russian customs business, unfortunately, has not yet been accompanied by a balanced assessment of the specifics of Russian social relations.

The theoretical basis of this dissertation is formed by the basic provisions on customs regulation as a legal activity in the foreign economic sphere of the state, based on materials from the Russian Federation and the European Union, including rational ideas of domestic and foreign lawyers, financiers and historians in the field of customs affairs, with the aim of improving customs legislation and optimizing the administrative and legal activities of Russian customs authorities.

In addition to theoretical works and practical studies of modern mechanisms of administrative and legal regulation of customs affairs, the sources of this work were the Constitution of the Russian Federation, the norms of the current Russian legislation, EU customs legislation, resolutions and rulings of the Constitutional Court of the Russian Federation, decisions of the European Court, as well as other legal acts on issues , addressing the problem of improving customs regulation, ensuring the efficiency and modernization of customs activities before Russia's accession to the WTO.

1 For example: Ershov A.D. Fundamentals of management and organization in customs: Textbook. -SPb.: SPb. IVESEP, St. Petersburg named after. V.B. Bobkova branch of RTA, Knowledge Society, 1999, pp. 108-127.

The object of the study is social relations that develop in the process of implementation by customs authorities of the functions and tasks of customs regulation of foreign economic activity of the state.

The subject of the study is the totality of administrative and legal relations of the state in the field of customs and the prerequisites for improving the regulatory framework of customs activities.

The purpose of this dissertation research is a comprehensive study, based on materials from the Russian Federation and the EU, of the administrative and legal foundations of customs regulation of foreign trade activities, so that, on the basis of modern achievements of legal science and taking into account the requirements of GATT/WTO, to develop promising directions for modernizing the customs system of the Russian Federation for the speedy integration of Russia into the global trading community .

This goal led to the following research objectives: to reveal the main directions of customs affairs in Russia and explore its administrative and legal foundations; characterize the features of customs regulation of foreign trade activities as one of the key areas in the foreign economic sphere of the state, carried out through customs activities; analyze the customs legislation of the Russian Federation in order to develop proposals for the creation of an effective legal framework that meets the standards of the STS/WTO and GATT/WTO; study the organizational and legal foundations of customs management in the EU in order to accumulate positive experience and its subsequent implementation in the customs activities of the Russian Federation; conduct an administrative and legal analysis of EU customs legislation in the field of customs regulation of foreign trade activities of EU subjects; explore the legal procedure for the movement of goods across the EU customs border, taking into account the provisions of the GATT/WTO; study the features of customs regulation of foreign trade activities in accordance with the requirements of the World Trade Organization; formulate recommendations for modernizing the customs system and improving the customs legislation of the Russian Federation, based on the experience of modern EU customs and tariff policy and GATT/WTO recommendations.

The empirical basis of the study was the practice of customs regulation on the Russian-Finnish, Russian-Norwegian border and at the Murmansk international airport, as well as the operational activities of the Murmansk customs in implementing the tasks assigned to it. In addition, the experience of other customs offices of the North-West Customs Administration of Russia and the border customs authorities of Finland was studied.

The methodological basis of the study lies in dialectical methods of cognition, which determine the requirements for scientific research and allow us to consider the activities of customs authorities in the field of state regulation of foreign economic activity as the activity of executive authorities to protect the interests of the individual, society and the state, determined by social necessity. When solving the problems, the author used a wide range of legal, sociological and other methods of scientific knowledge. Among them are such methods as: formal legal, comparative legal, expert assessments, document analysis, analysis of judicial practice, analysis of publications in the media and others.

In the process of research, the author: analyzed literary sources and regulatory documents related to the subject of the study (the total volume of studied and used works and materials exceeds 200 titles); analyzed more than 500 monthly targeted reports on the legal activities of the customs authorities of the North-Western Territory of the Russian Federation before the State Customs Committee of Russia on issues related to the subject of the study; analyzed the judicial practice of the Constitutional Court on issues of appeal and protest by participants in foreign trade activities of the norms of customs legislation on the application of various measures of administrative coercion; The personal practical experience of the author of the dissertation research, who worked for more than 25 years in various operational units and in senior positions at Murmansk Customs, was used.

The scientific novelty of the research is determined by the fact that the dissertation attempts to comprehensively consider from the legal side the issues of competence of the customs authorities of the Russian Federation in the field of state regulation of foreign trade activities using the example of EU customs authorities and taking into account the requirements imposed on countries participating in the World Trade Organization. The dissertation represents one of the first attempts to comprehensively study the problems of state administrative and legal regulation of foreign trade activities carried out through customs activities.

This made it possible to formulate theoretical and practical proposals aimed at improving the work of customs authorities in connection with Russia's upcoming accession to the WTO.

The scientific novelty of the dissertation is characterized by the main provisions submitted for defense:

1. Conclusion on the need to improve the customs legislation of Russia in the field of state regulation of foreign trade activities.

2. Regulations on the systematization and information transparency of regulatory legal acts in the customs sphere of the Russian Federation.

3. Justification of the main legal reasons for modernizing the Russian customs system in connection with the upcoming entry into the World Trade Organization.

4. Creation of administrative and legal conditions that ensure the maximum possible attraction of foreign investment into the Russian economy.

5. Proposals for modernizing information and technology policy in the field of administrative and legal regulation of customs affairs.

The theoretical significance of the dissertation is determined by the fact that it makes a certain contribution to the development of provisions on administrative and legal regulation of customs affairs, since it fills gaps in the theory of customs regulation of foreign trade activities, thereby formulating a conceptual approach to improving legal norms that contribute to the integration of the Russian economy into the system of world economic relations .

The practical significance of the dissertation is that the conclusions and proposals formulated in it can be used in the process of updating the customs legislation of Russia. No less relevant is the use of research results in science and the educational process.

Reliability and validity of the main provisions of the dissertation. The theoretical provisions and conclusions of the dissertation research are based on a generalization of a significant array of empirical data characterizing the administrative and legal practice of customs authorities. A critical analysis of the current customs legislation based on modern achievements of domestic legal science and international customs law, its correlation with the results of generalization of empirical data, based on the personal experience of the dissertation author in the border customs authorities, allows us to speak about the high reliability and validity of the main provisions of the dissertation work.

Approbation and implementation of the dissertation research results. Basic theoretical principles and practical recommendations of the dissertation research:

1. Discussed at the scientific and practical conference of the Russian Customs Academy "Problems of improving customs affairs in the Russian Federation" (Moscow, March 18-19, 1999).

2. Discussed at the 8th, 9th and 10th scientific and technical conferences of the Murmansk State Technical University (Murmansk, May 3-29, 1997, April 20-30, 1998, April 19-29, 2000 .).

3. Used in a report at a meeting of the Coordination Council of the State Customs Committee of Russia on the issue: “The practice of interaction between the Chamber of Commerce and Industry and customs authorities using the example of the Northern Chamber of Commerce and Industry and Murmansk Customs” (Moscow, October 5, 2001).

4. Used by the North-West Customs Administration of Russia in the preparation of the international customs project of the EURORUSSIA Program "Accelerating border crossings and simplifying customs procedures."

5. Used in proposals sent by the Murmansk Customs and the North-Western Territorial Administration of the Russian Federation to the State Customs Committee of Russia for inclusion in the draft Federal Law of the Russian Federation “On Amendments and Additions to the Customs Code of the Russian Federation.”

6. Used during creation Comprehensive program modernization of Murmansk customs.

7. Used in the preparation of proposals sent by the RF Chamber of Commerce and Industry to the State Customs Committee of the Russian Federation to include urgent measures in the project to improve interaction between regional customs authorities and local business circles.

8. Used in the preparation of the Concept for the long-term development of the customs broker “Foreign Economic Association Vneshterminal” in cooperation with Murmansk Customs in 2001.

9. Used as a teaching aid in professional training courses for customs personnel, as well as in the practical work of divisions of the Murmansk customs and the customs broker "Vneshterminal".

10. Used in teaching activities in higher educational institutions of Russia, Finland and Sweden.

11. Used in preparing publications on the research topic.

The author of the study took part in the Russian-Swedish seminar “Customs regulation of international trade relations in the Russian Federation” (Murmansk, October 19, 1998), in the Russian-Finnish seminar “Customs management in the Russian Federation” (Murmansk, October 21, 1998), at the meeting of the heads of customs authorities of the North-West Customs Administration of the Russian Federation "Improving law enforcement activities of customs posts of the North-West Customs Administration of the Russian Federation" (St. Petersburg, December 2, 1999), at the Russian-Finnish seminar "Customs Affairs of the Russian Federation" (Rovaniemi, January 14, 2001 ), at the XIX meeting of the Russian-Finnish working group on customs affairs (Murmansk, March 13-15, 2001), at the seminar of the North-West Technical University of the Russian Federation "Customs regulation of foreign trade activities" (St. Petersburg, March 22-23, 2001), at the meeting customs brokers of the member countries of the Barents Euro-Arctic region (St. Petersburg, September 13, 2001), at a meeting of the Coordination Council of the State Customs Committee of Russia (Moscow, October 5, 2001), at which his speeches took place on issues of customs regulation and improvement of customs legislation of Russia.

Based on the dissertation materials, 15 works have been published with a total volume of over 30 printed sheets, of which 2 books and 1 textbook in 2 volumes (co-authored). In addition, the author took part in the All-Russian competition for the best journalistic works, in which he was awarded first place (order of the State Customs Committee of the Russian Federation dated January 19, 2001 No. 16-P “On the results of the All-Russian competition”).

The dissertation research can serve as a tool for training students in educational institutions of the State Customs Committee of Russia when studying the relevant sections in the courses “Fundamentals of Customs Affairs”, “Customs Law”, “Administrative Law”.

Structure of the dissertation. The dissertation work was completed in accordance with the requirements established by the Higher Attestation Commission. The dissertation consists of an introduction, two chapters including six paragraphs, a conclusion, a bibliography of references and sixteen appendices.

CONCLUSION OF THE DISSERTATION

majoring in "Administrative law, financial law, information law", Golovin, Viktor Vladimirovich, Moscow

CONCLUSION

As a result of the research, the author objectively revealed from the legal side the features of customs regulation, based on the results of a theoretical analysis of materials on the customs legislation of the Russian Federation and the European Union.

The dissertation uses the practical experience of the author, who served in customs authorities for more than 25 years, as well as rational ideas of domestic and foreign lawyers, financiers, historians and political scientists in the field of customs affairs - with the aim of improving customs legislation and optimizing the administrative and legal activities of Russian customs authorities.

The main point of the study is that the dissertation is the first attempt to comprehensively consider the issues of competence of the Russian customs authorities in the field of state regulation of foreign trade activities using the example of the legal activities of the customs authorities of the European Union, as well as to substantiate its regulatory framework in a scientific aspect.

The conducted research allowed the author to examine the legal activities of the customs authorities of the Russian Federation and the EU as determined by social necessity, the activities of executive authorities to protect the interests of the individual, society and the state. This prompted the dissertation author to formulate relevant proposals of a theoretical and practical nature, aimed at improving customs legislation and modernizing the customs system for the speedy integration of Russia into the WTO.

Various approaches to the concept of administrative and legal regulation of customs affairs have been studied, which have been published in domestic and foreign scientific literature;

A personal definition of administrative and legal regulation of customs affairs in the foreign economic sphere of the state is given (pp. 6; 19; 31; 48);

The initial features of the main functions of the customs authorities of the Russian Federation are studied and the legal justification for customs regulation is given as an administrative-legal norm aimed at organizing and implementing administrative-legal functions in the field of customs in order to improve the legal order and conditions for moving goods across the customs border, collecting customs duties, customs clearance, customs control, etc. (pp. 16; 32; 145);

The structure of the customs legislation of the Russian Federation is studied in the context of other norms of Russian law and international treaties in the field of customs affairs (pp. 49-50; 63-66);

The customs legislation and administrative and legal activities of the EU customs authorities in the field of customs and tariff policy of the constituent entities of the European Community have been studied (pp. 75-76; 88-92; 101-103; 112-114);

The general principles of international customs law are studied on specific facts of the work of the European Court to resolve disputes in the field of customs affairs of the European Community (pp. 70; 79-81; 84-86);

The issues of the legal competence of the Russian customs authorities in the field of state regulation of foreign trade activities were comprehensively studied using the example of the activities of the customs authorities of the European Union (pp. 93-99; 104-110);

In the context of the project new edition The Customs Code of the Russian Federation considers provisions relating to customs regulation and its improvement at the present stage of its development (pp. 55-63).

The most significant results obtained by the author during the research: the concepts and essence of customs affairs were analyzed (pp. 15; 17); the concepts and types of administrative and legal relations in the field of customs are analyzed (pp. 19-22; 24-26; 28; 146); a description of the concept and content of administrative and legal regulation of customs affairs in the foreign economic sphere of the state is given (pp. 6; 32; 48). the basic principles of administrative and legal regulation of customs affairs are analyzed (pp. 35-38); the functions and legal basis for organizing customs affairs in customs unions are clarified using the example of customs management in the European Community (pp. 68-76); the types of customs regimes for goods and vehicles were studied in the context of the customs legislation of the European Union and the Russian Federation (pp. 92-99); the main sources of legislation of the Russian Federation and the EU in the field of customs are analyzed (pp. 51-54; 63-67; 75-84; 157-160); proposals have been developed to improve customs legislation and modernize the customs system of Russia (pp. 129-131); specific proposals were made for the development of a draft new edition of the Customs Code of the Russian Federation in terms of improving the provisions relating to customs regulation (pp. 54-63).

This made it possible to formulate proposals of a theoretical and practical nature aimed at improving the work of the customs authorities of the Russian Federation in connection with Russia’s upcoming accession to the WTO, and to present the main provisions put forward for defense:

1. Conclusion on the need to improve the customs legislation of the Russian Federation in the field of state regulation of foreign trade activities, based on the experience of the customs tariff policy of the European Union and the requirements of the World Trade Organization.

2. Regulations on the systematization and information transparency of regulatory legal acts in the customs sphere in order to create optimal conditions for their implementation by participants in foreign trade activities and the elimination of excessive administrative barriers in foreign trade. This, first of all, means the predictability of customs legislation, the introduction of a moratorium on the frequent change of regulatory departmental acts, customs norms and rules.

3. Justification of the main legal reasons for the modernization of the Russian customs system in connection with the upcoming accession to the WTO, the main objectives of which are to promote the integration of the Russian economy into the system of world economic relations, as well as to promote the structural restructuring of the Russian economy in accordance with the requirements of GATT/WTO and legal support simplified procedure for customs procedures.

4. Creation of administrative and legal conditions that ensure the maximum possible attraction of foreign investment into the Russian economy by establishing incentive duties that will be used in relation to investment goods imported into Russia.

5. Proposals for modernizing information and technology policy in the field of administrative and legal regulation of customs affairs for the purpose of comprehensive automation of customs procedures and improvement legal system control of customs value, false declaration of goods, etc.

Specific practical measures today could be:

1) Improving customs legislation in accordance with the requirements of GATT/WTO and creating a common legal framework for both participants in foreign trade activities and customs brokers, and for the customs service.

2) Requirements for a high level of legal security in the current legislation, which defines the limits of actions of the executive branch, the rights and obligations of participants in foreign trade activities and ensures the necessary predictability, transparency (openness) and stability of the legal, economic and administrative climate in the field of foreign trade.1

3) Streamlining the change of regulatory legal acts in customs affairs and their implementation no more than once a year (for example, from January 1 or July 1) for the purpose of economic forecasting and legal execution of international transactions by participants in foreign economic activity.

1 See: Blinov N.M. Customs in the context of globalization of foreign trade // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M.: RIO RTA, 2000. P. 27.

4) Preliminary notification of participants in foreign trade activities in an official manner about upcoming changes to the current legislation in order for customs authorities to fulfill their obligations to clients under previously concluded foreign trade agreements and to comply with the time interval for the entry into force of the adopted changes.1

5) Unification of legal, administrative, organizational and technical systems of customs regulation with the aim of uniform understanding and interpretation by customs authorities and foreign trade participants of concepts, methods and techniques of regulation based on the requirements of international conventions and recommendations of the STS/WTO.

6) Improving the technical equipment of customs regulation systems based on modern communication and information transmission systems, data processing, document management technologies, the active implementation of which will minimize the cost of time and material resources.2

8) Systematic reduction of import customs duty rates, making it possible to increase foreign trade turnover in order to increase federal customs revenues.4

9) Creation of a unified information network that makes it possible to quickly verify the correctness of customs clearance of goods using the customs declaration number, including entering into documents used in internal trade circulation data that would allow checking the legality of customs clearance at any stage of circulation of goods.5

1 See: Kornyakov K.A. Simplification of foreign trade is the task of the customs service // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M.: RIO RTA, 2000. P. 212. See: Blinov N.M. Decree. Op. P. 27.

3 See: Vanin M.V. Problems of increasing the efficiency of the Russian customs service // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M.: RIO RTA, 2000. P. 11. See: Vanin M.V. Prospective directions of customs policy in Russia // Time of News. 2001. November 24. S. 2.

5 See: Vanin M.V. Problems of increasing the efficiency of the Russian customs service // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M.: RIO RTA, 2000. P. 11.

10) Ensuring the professionalization of the market of persons clearing cargo for foreign trade commercial purposes, only by licensed State Customs Committee of Russia and reliable customs brokers.1

11) Improving the institution of customs brokers by transferring to them part of the functions of customs authorities for the release into free circulation or export of a certain type of goods (for example, food products).

13) Expanding interaction with the customs authorities of the countries of departure of goods for the purpose of prompt verification in the shortest possible time of the declared information in customs declarations by Russian importers.3

14) Transfer to border customs authorities the functions of other state control bodies (transport inspection, veterinary service, plant quarantine, etc.) by introducing joint regulations in order to minimize time costs when coordinating the passage of goods and vehicles across the state border.

15) Legal improvement of personnel work in order to attract highly qualified professionals to the customs service on the basis of competitive selection (subject to adequate financial support) and meeting standardized professional requirements in customs.4

All over the world, foreign trade activities are regulated by the state, whose primary tasks are to actively protect its national economy, the economic interests of its exporters abroad and national producers and consumers of goods, etc.

1 See: Kornyakov K.A. Decree. Op. P. 212.

2 See: Vanin M.B. Decree op. P. 11.

3 See: Vanin M.B. Decree op. P. 12.

4 See: Propedia: Worldwide customs organization/ Lozbenko L.A., Grafova L.L., Arzumanyan S.B., Lazareva T.P. // Under general edited by prof. N.M. Blinova. - M. RIO RTA, 2000. P. 96.

As a rule, with the help of customs regulation, any developed state creates a mechanism that links the economic interests of the national economy and the task of its optimal development with the processes occurring in the world economy. Russia should not and cannot be an exception in this regard.

The decentralization of foreign trade that occurred more than ten years ago, the abolition of the state monopoly on access to foreign markets, the difficult financial and economic situation of the country, the problem of maintaining the economic integrity of the Federation highlight the task of creating an effective customs regulation mechanism capable of protecting economic interests, integrity, independence and security of Russia.

As in all countries of the world with developing market economies, the creation of an effective mechanism for administrative and legal regulation of customs affairs in the Russian Federation should be comprehensive and gradual.

When transferring the experience of the European Union to Russian soil, we must remember that Russia is a huge country with a complex diversified economy, which is on the path of transformation to a market economic system.

That's why Foreign experience customs legal relations should be applied in the Russian Federation in a form adapted to its conditions.

From all of the above, various conclusions can be drawn, and everyone has the right to prefer any of them. However, the general conclusion is: both for successful foreign economic activity and for effective protection of the national economy, a clear and full knowledge of all existing customs regulation instruments, the rules for their application and methods of protection against unfair use can be an indispensable condition.

And this must be constantly learned; theory must accompany practice. This study is an attempt to provide the key to this kind of knowledge.

BIBLIOGRAPHY OF THE DISSERTATION

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109. Customs business in the Russian Federation

110. General management is exercised by the President of the Russian Federation and the Government of the Russian Federation1. Objectives of customs policy:

111. Ensuring the most effective use of instruments of customs control and regulation of trade;

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

113. Stimulating the development of the national economy;

114. Promotion of structural adjustment;

115. Other tasks of economic policy.

116. Central executive body - State Customs Committee of Russia

117. Customs authorities of the Russian Federation

118. Regional customs departments of Russia

119. Customs of the Russian Federation

120. Customs posts of the Russian Federation

121. Structure of customs affairs in the Russian Federation

122. General rules the movement of goods by individuals across the customs border of Russia is intended for established!** goods are accepted factors: 1. Nature of the goods1. Quantity of goods1. Moving frequency1. Circumstances of the trip

123. Procedure and conditions of tariff * non-tariff regulating cases: If the customs authority establishes that the goods are intended for industrial or commercial activities;

124. CUSTOMS CODE OF THE RUSSIAN FEDERATIONi1. Composition Customs regimes

125. Section XII. Disposal of goods and vehicles and use of funds received. Section XIII. Appeal and consideration of decisions, actions or inactions of the customs authorities of the Russian Federation and their officials.

126. Section XIV. Officials of the customs authorities of the Russian Federation.

127. Release for free circulation2. Re-import3. Transit4. Bonded warehouse.

128. Duty Free Shop

129. Processing in customs territory

130. Processing under customs control8. Temporary import (export)9. Free customs zone10.Free warehouse

131. Processing outside the customs territory 12. Export 13. Re-export.

132. Destruction 15. Refusal in favor of the state

133. Export of goods for representative offices of the Russian Federation abroad

134. Export of goods to the former republics of the USSR18. Movement of supplies

135. System of tariff and non-tariff regulation

136. Includes: Full customs clearance of goods and vehicles transported across the customs border of the Russian Federation; Reliability of control of the customs value of goods and vehicles;

137. Classification of goods and vehicles in accordance with the codes of the commodity nomenclature of foreign economic activity;

138. Providing tariff benefits (preferences) related to the country of origin of the goods; Providing tariff benefits subject to the provisions of the tariff (preferential) regime, etc.

139. Implemented with the help of; Customs duty; Pricing factor; Foreign trade policy instruments; Sources of replenishment of federal budget revenues, etc.

140. Includes: Prohibition of imports; Export restrictions; Quantitative restrictions (quotas); Licensing; Anti-dumping measures;

141. Measures of a monetary and financial nature; Standardization; Certification;

142. Requirements of sanitary-veterinary, health and agricultural authorities; Environmental standards;

143. Requirements for packaging, labeling, conditions of transportation of goods, etc.

144. Implemented using: One-time individual licenses; General licenses;

145. Licenses for the import of goods against security government agency; Product certification, etc.

146. Procedure for determining the customs value of goods1. Composition and main goals

147. Law of the Russian Federation “On Customs Tariffs”1. Customs value1. Section I General Provisions

148. Section II Seasonal and special duties

149. Section III Customs value of goods

150. Section IV Methods for determining the customs value of goods and the procedure for their application

151. Section V Determination of country of origin1. Section VI Tariff benefits

152. Section VII Final provisions1. TYPES OF DUTIES RATES1. Ad valorem rate1. Specific rate1. Combined rate

153. The main objectives of the customs tariff are:

154. Rationalization of the commodity structure of the import of goods into the Russian Federation;

155. Maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

156. Creating conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;

157. Protection of the Russian economy from the adverse effects of foreign competition;

158. Providing conditions for the effective integration of the Russian Federation into the world economy.1. Special types of duties Special; Anti-dumping; Compensatory.

159. The customs value is determined by: Based on the transaction price of imported goods; At the price of a transaction with identical goods; At the transaction price for similar goods;1. Cost subtraction; Addition of cost; Backup method.

160. In the cost-addition method, the price is calculated by adding: The cost of materials and the costs incurred by the manufacturer in connection with the production of the goods being valued.

161. General costs typical for sales to the Russian Federation from the country of export of goods of the same type and other costs.

162. Profit received by the exporter from exports.

163. Criteria for determining the country of origin of goods and granting tariff benefits

164. Country of origin of goods1. DEFINITION:

165. Products entirely produced in a trawl: Plant products; Live animals; Marine products; Recycled raw materials and waste; High technology products (space).

166. Criterion for sufficient processing: Change of product item; Perform various operations; Ad valorem share rule.

167. Delivery of goods in batches;

168. Advance notice;

169. Documentary evidence;

170. Supply of goods by one supplier;

171. Import of all consignments through one customs office and within the prescribed period.

172. Certificate of origin of goods:1. Products with preferences;

173. Products with restrictions (quotas);

174. In accordance with international agreements;1. In other cases.1. Customs benefits1. PROVIDED:

175. Diplomatic missions of foreign states in the Russian Federation;

176. Heads of diplomatic missions of foreign states and members of the diplomatic staff of the missions;

177. Employees of the administrative and technical staff of a diplomatic mission of a foreign state;

178. Consular missions of foreign states and members of their staff;

179. Movement of diplomatic mail and consular bags of foreign states;

180. Foreign diplomatic and consular couriers;

181. Representatives and members of delegations of foreign states;

182. Members of diplomatic staff, consular officials, representatives of foreign states and members of delegations transiting through the customs territory of the Russian Federation;

183. International intergovernmental organizations, representative offices of foreign states attached to them, as well as the personnel of these organizations and representative offices accredited in the Russian Federation.

184. Organization of the Finnish customs service1. Parliament1. State Council1. Ministry of Finance

185. Main Customs Department1. CEO

186. Main activities1. Internal management1. Administration

187. Finnish Customs Management System

188. Operational management of the Finnish Customs Service

189. The Director General is responsible for the operational management of the Finnish Customs Service and takes part in the strategic management of the Customs Service

190. Heads of departments of the GTU Responsible for operational management in their main activities Supervise customs districts within their competence

191. Meeting of customs managers Meeting between the cooperation group and the heads of customs districts and customs laboratories Have an advisory and informative nature

192. Main tasks of the Finnish Customs Service3ZE

193. Payments to the budget of the European Union: import duties on goods from third countries1. Tasks of the customs service1. Fiscal1.. Trade and political1.I. Protection of society1. Fiscal tasks:

194. The Customs Service collects taxes and payments for the State of Finland and takes part in the preparation of legislation in the field of customs

195. Trade-policy tasks: The Customs Service implements the common trade policy of the EU and takes part in the preparation of regulations relating to customs activities in the EU, in the STS/WTO, in the GATT/WTO, as well as at the national level3ZE

196. The Customs Service takes part in the protection of society as the authority controlling international freight transport:

197. Strategies and objectives of the Finnish Customs1

199. Whole service level Risk analysis Simplified procedures based on customer needs Core values Management methods

200. Customs district level Direction and application in each individual district Consultation coverage Sufficiency of individual procedures Management of customs processes Internalization of values

201. Customs post level Direction to objects, results Possession of information about clients, receiving feedback from clients Transfer of authority Process management

202. Individual level Diverse skill Competence Diverse skill Competence Conversations with subordinates about development at work Commitment to the task Working in a group

203. Customs management in the European Union // Materials of the Russian-Finnish seminar on interaction between the customs authorities of the Russian Federation and the EU. Murmansk customs, t/p "Lotta", October 21, 1998

204. Main objects of development of the Finnish customs service in 1998-20011

205. The main objects of development of the Finnish customs service in the field of customs affairs of the European Union are:

206. Customs management in the European Union // Materials of the Russian-Finnish seminar on interaction between the customs authorities of the Russian Federation and the EU. Murmansk customs, t/p "Lotta", October 21, 1998

207. Structure of the Customs Cooperation Council (World Customs Organization)1

208. Convention establishing the Customs Co-operation Council (CCCAVTO) November 4, 1952

209. Convention on the Valuation of goods for Customs purposes July 28, 1953

210. Customs Convention on ECS Carnets for commercial samples October 3, 1957

211. Convention on Nomenclature for the Classification of Goods in Customs Tariffs (and Protocol of Amendments thereto) Classification of goods in Customs tariffs and Protocol of Amendment thereto September 11, 1959

212. Customs Convention on the temporary importation of packaging March 15, 1962

213. Customs Convention on the temporary importation of scientific equipment March 15, 1962

214. Customs Convention on temporary importation professional equipment Customs Convention on the temporary importation of professional equipment July 1, 1962

215. Customs Convention on the ATA Carael for the temporary admission of goods (ATA Convention) July 30, 1963

216. Customs Convention concerning welfare material for seafarers December 11, 1965

217. Customs Convention on the international transit of goods (ITI Convention) June 7, 1971

218. Customs Convention on temporary importation educational materials Customs Convention on the temporary Importation of pedagogical material September 10, 1971

219. International Convention on the simplification and harmonization of Customs procedures (Kyoto Convention) September 25, 1974

221. Convention on the Harmonized Commodity Description and Coding System (HS) January 1, 1988

222. “Convection on Temporary Admission (Istanbul Convention)” Convention on Temporary Admission (Istanbul Convention) November 27, 1993

223. Agreement on implementation of article VII of the GATT January 1, 19811 See: Appendix 14.

224. See: Appendix 15. "See: Appendix 16.

Administrative and legal regulation in customs affairs

The characteristics of the administrative-legal settlement are based on ensuring the use of clearance and control tools at customs, regulating commodity exchange, participating in the accomplishment of trade and political tasks in the field of protecting the Russian market, stimulating the development of the national economic sphere, participating in cooperation in the international sphere, etc. In other words, customs regulation is characterized by an administrative legal norm aimed at establishing the order of law and conditions for moving vehicles and goods across the customs border, collecting customs payments, customs clearance, customs control and other means and methods of bringing customs policy into the vital arena.

An administrative legal norm is a specific rule of conduct established by the state with the aim of regulating relations in society that arise, change, or cease in the field of functioning of the mechanisms of the executive branch of government or government-type management.

Among the main directions of administrative legal regulation, the following interrelated components that make up its contents are distinguished:

customs policy;
customs affairs;

Note 1

If customs business shows what a customs settlement includes and what it should give, then customs policy shows how to implement this settlement, in what ways and means to obtain the desired result.

Administrative offenses in the field of customs affairs

Before the adoption of the currently effective Code of the Russian Federation on Administrative Offenses, the concept of “violation of customs rules” was a definite concept in law; it was contained in Article 230 of the Labor Code of the Russian Federation, in accordance with it, a violation of customs rules was an unlawful action or inaction of a person who infringes on the established The Customs Code of the Russian Federation, the Law of the Russian Federation “On Customs Tariffs”, other legislative acts of the Russian Federation on customs affairs and international treaties of the Russian Federation, control over the implementation of which is assigned to the customs authorities, the procedure for movement, including the use of customs regimes, customs control and registration of vehicles and goods that move across the customs border of the Russian Federation, the imposition of customs duties and their payment, the provision of benefits and the possibility of using them, for which the Customs Code of the Russian Federation provides for liability.

According to the provisions of the Federal Law of the Russian Federation “On the entry into force of the Code of the Russian Federation on Administrative Offenses” from 06/01/2002, that is, from the moment the Code of Administrative Offenses of the Russian Federation came into force, all norms of the Customs Code of the Russian Federation that related to violations of customs rules and liability for such violations become invalid , as well as proceedings in cases of similar violations, including Article 230, which contained the concept of violation of customs rules.

Today, when analyzing the norms of Chapter 16 of the Code of Administrative Offenses of the Russian Federation, relying on the provisions of Part 1 2.1. Articles of the Code of Administrative Offenses of the Russian Federation, where the concept of an administrative offense, violation of customs rules is formulated, there is the possibility of identifying as an unlawful, guilty action or inaction of a legal or physical person that encroaches on the procedure for moving vehicles and goods across the customs border of the Russian Federation, the procedure for their customs clearance and customs control, the imposition of customs duties and their payment, as well as the procedure for providing customs benefits and their use, for which the Code of the Russian Federation on Administrative Offenses establishes administrative liability.

For the concept of the essence of violation of customs rules in the form of a variety of administrative offenses, the presence of only legal features, which are formulated in the definition, it is necessary to define its legal composition, that is, to establish the mandatory set of elements of violation of the customs grouping of rules.

Composition of violation of customs rules

The composition of a violation of customs rules, like any other type of offense, is traditional, including such elements as:

object in violation of customs rules;
its objective side in the form of an offense;
subject in violation of customs rules;
its subjective side in the form of an offense.

The subject of a violation of the rules of customs law may be an individual or legal entity of Russian or foreign origin, who is subject to liability for acts provided for by the customs law, expressed in action or inaction, which are associated with a violation of the rules, compliance with which is included in his obligations established by law or other legal acts. in the field of customs affairs. Moreover, the wording “subject to liability” is mandatory and very important, because Article 24.5 of the Code of Administrative Offenses of the Russian Federation contains a list of circumstances in the presence of which the person who committed the unlawful act will not be held liable for it.

Note 2

The subjective side in violating customs rules depends on who acts as the subject of the offense, a legal entity or an individual.

With the subjective side in the form of a sign of a violation of a customs rule, when the subjects of the offense are legal entities, everything happens in a special way. The guilt of a legal entity can be determined according to Part 2 of Article 2.1 of the Code of Administrative Offenses; in order to find a legal entity guilty of violating customs rules, it is necessary to collect evidence that this legal entity, its staff, administration, officials could, but did not take all measures, which were necessary to comply with customs regulations, for violation of which administrative liability was established. For such purposes, we're talking about for the purposes of proof, officials of the customs authorities of the Russian Federation who are conducting proceedings in the case of violation of customs rules may order an examination, in accordance with Article 26.4 of the Code of Administrative Offenses of the Russian Federation, take samples, samples of goods, handwriting, and other necessary items.

Federal State Budgetary Educational Institution

higher professional education

RUSSIAN ACADEMY OF NATIONAL ECONOMY AND PUBLIC SERVICE UNDER THE PRESIDENT OF THE RUSSIAN FEDERATION

NORTHWEST INSTITUTE OF MANAGEMENT

Coursework on the topic:

Administrative and legal status of the Federal Customs Service

Saint Petersburg

Introduction

Chapter 1. General provisions on the federal customs service

1.1 Powers of the Federal Customs Service

1.2 Organization of the activities of the Federal Customs Service

Chapter 2. Legal status of the federal customs service, its structure and functions

2.1 Legal status of the Federal Customs Service

2.2 Structure of the Federal Customs Service

2.3 Functions of the Federal Customs Service

2.4 Analysis of the work of the Federal Customs Service

3. Types of administrative offenses in the field of customs affairs

Conclusion

List of used literature

Introduction

Relevance of the research topic.The relevance of the research topic is determined by a number of factors: the reform of the executive branch system has significantly changed both the legal status of customs officers themselves and the system of priorities of tasks solved by customs authorities, within the framework of public administration in the established field of activity.

Changing the legal status of the customs service in the structure of the executive power of the Russian Federation, transforming the State Customs Committee into the Federal Customs Service, assigning its jurisdiction to the Government of the Russian Federation

Scientific development of the topic.The degree of development of the problem. In connection with the historically established features of the legal regulation of the customs service, as well as the specificity inherent in this state body, issues of scientific analysis of the customs service are associated with the existing shortage of detailed works devoted to a comprehensive legal study of this type of government activity. At the same time, specialists in this branch of law and legislation have carried out a lot of research related to the functioning of the customs department, which is reflected in a large number of scientific works on customs topics.

Object of study.The object of the study is social relations arising in the field of organizing the customs service and its legal regulation, as well as approaches to solving new problems in the implementation of modern foreign economic policy

Subject of study.The subject of the study is the constitutional foundations and administrative legal norms governing these relations.

The purpose of the study.The purpose of this study is to study the issues of organizing the customs service under the influence of administrative reform and to identify the specifics of administrative rights. Achieving this goal is carried out by solving the following tasks of this study

designation of the constitutional and legal foundations of the organization of the customs service and the administrative and legal status of the federal customs service

generalization of scientific and practical approaches to the problems of organizing the customs service of the Russian Federation at the main stages of administrative reform in the Russian Federation, as regards the legal regulation of the customs service of the Russian Federation

highlighting the features of the legal status of the customs service and customs officers

Determining prospects for improving legislation on the customs service.

Research methodology.In working on this research, the author used modern advances in the methodology of science, theory of state and law, and applied systemic, functional, comparative and other research methods.

Work structure.The work consists of an introduction, two chapters combining seven paragraphs, a conclusion and a list of references.

Chapter 1. General provisions on the federal customs service

1.1 Powers of the Federal Customs Service

The Federal Customs Service (FCS of Russia) is a federal executive body that, in accordance with the legislation of the Russian Federation, carries out the functions of developing state policy and legal regulation, control and supervision in the field of customs, the functions of a currency control agent, and the functions of protecting rights to objects intellectual property, functions of carrying out transport control at checkpoints across the state border of the Russian Federation, as well as sanitary-quarantine, quarantine phytosanitary control and state veterinary supervision in terms of checking documents at specially equipped and designated for these purposes checkpoints across the state border of the Russian Federation (specialized checkpoints), functions to identify, prevent and suppress crimes and administrative offenses within the competence of the customs authorities of the Russian Federation (hereinafter referred to as the customs authorities), as well as other related crimes and offenses.

The activities of the Federal Customs Service are managed by the Government of the Russian Federation.

The Federal Customs Service in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, international treaties of the Russian Federation, customs legislation of the Customs Union, regulations of the Central Bank of the Russian Federation, and also by these Regulations.

The Federal Customs Service carries out its activities directly, through the territorial bodies of the Service and its representative offices (representatives) in foreign countries in interaction with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation and authorities local government, the Central Bank of the Russian Federation, public associations and other organizations.

The Federal Customs Service exercises the following powers in the established field of activity: The Federal Customs Service exercises the following powers: submits to the Government of the Russian Federation draft federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the President of the Russian Federation or the Government of the Russian Federation , on issues related to the established scope of the Service, as well as a draft work plan and forecast indicators for the Service’s activities;

on the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, customs legislation of the Customs Union, adopts regulatory legal acts defining:

In order to exercise powers in the established field of activity, the Federal Customs Service has the right:

create, reorganize and liquidate regional customs departments, customs houses and customs posts in the manner determined by the Government of the Russian Federation;

create specialized customs authorities, as well as their own structural divisions (departments, departments), the competence of which is limited to certain powers to perform certain functions assigned to customs authorities, or to carry out customs operations in relation to certain types of goods;

determine the competence of customs authorities to carry out specific functions, carry out certain customs operations, as well as the region of activity and location of customs authorities;

approve general or individual regulations on regional customs departments, customs houses and customs posts, representative offices (representatives) of the Service in foreign countries;

organize customs and forensic examinations, research, as well as scientific and methodological support for expert activities of customs authorities;

involve experts (specialists) of another authorized organization in conducting customs examinations;

demand from individuals and legal entities documents, information, the presentation of which is provided for by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs affairs and other regulatory legal acts of the Russian Federation, control over compliance with which is entrusted to the customs authorities;

further reduce the list of documents submitted during customs declaration of goods, depending on the form of customs declaration, customs procedure, categories of goods and persons;

receive from government bodies, organizations and individuals information necessary to perform their functions;

use aircraft and water vessels for the purposes of customs control;

take measures provided for by the acts of customs legislation of the Customs Union, the legislation of the Russian Federation on customs, as well as other regulatory legal acts of the Russian Federation, control over compliance with which is entrusted to the customs authorities, in order to ensure that persons comply with these acts;

interact with the media and act as their founder;

create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity;

issue individual legal acts on issues of the established scope of activity.

The Federal Customs Service does not carry out the functions of providing paid services, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation.

2 Organization of the activities of the Federal Customs Service

The Federal Customs Service is headed by a director appointed and dismissed by the Government of the Russian Federation.

The head of the Federal Customs Service bears personal responsibility for the implementation of the powers assigned to the Service in the established field of activity.

The head of the Federal Customs Service has deputies, the number of which is established by the Government of the Russian Federation.

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

Deputy Head of the Federal Customs Service, supervising the operational investigative work of customs authorities on financial and economic activity is accountable to the head of the Federal Customs Service, and on issues of operational and official activities is vested with the right to make independent decisions.

Head of the Federal Customs Service:

distributes responsibilities among his deputies;

submits to the Government of the Russian Federation:

draft regulations on the Service;

proposals on the maximum number and wage fund of officials and employees of the central apparatus of the Service, its territorial bodies and representative offices (representatives) of the Service in foreign countries;

proposals for the appointment and dismissal of deputy heads of the Service;

submits proposals to the Ministry of Finance of the Russian Federation on the formation of a draft federal budget in terms of financing the activities of the Service;

in accordance with the established procedure, appoints and dismisses officials of the central apparatus of the Service, heads of regional customs departments, customs houses and customs posts, as well as other officials and employees of territorial bodies of the Service, including officials and employees of representative offices (representatives) of the Service in foreign countries ;

resolves, in accordance with the legislation of the Russian Federation on public service, issues related to the performance of federal public service in the Federal Customs Service;

approves the structure and staffing of the central office of the Service and representative offices (representatives) of the Service in foreign countries;

approves the budget estimate of the Service;

approves the number and wage fund of officials and employees of the territorial bodies of the Service;

approves regulations on the structural divisions of the central apparatus of the Service;

determines the procedure for spending funds allocated for carrying out activities related to the implementation of operational investigative activities by customs authorities;

organizes in the customs authorities in the prescribed manner the circulation of military hand-held small arms and other weapons, ammunition and cartridges for them, as well as bladed weapons;

approves the regulations on badges and medals of the Service and the regulations on the Certificate of Honor of the Federal Customs Service;

has gift and award funds (including firearms and bladed weapons) for awarding officials and employees of the central office of the Service, its territorial bodies, representative offices (representatives) of the Service in foreign countries and organizations under the jurisdiction of the Service, as well as other persons providing assistance in solving tasks assigned to customs authorities, applies other types of incentives provided for by regulatory legal acts of the Russian Federation;

determines the powers of the territorial bodies of the Service and their officials to resolve organizational, personnel, financial and other issues;

issues orders on issues within the competence of the Service;

submits to the Government of the Russian Federation, in accordance with the established procedure, proposals for the creation, reorganization and liquidation of organizations under the jurisdiction of the Service;

establishes a standard form of a contract for service in customs authorities and the procedure for its conclusion;

establishes the procedure for assigning the first special rank to a customs officer appointed to the position of middle command or senior command, and subsequent special ranks from customs major to customs colonel;

determines, in accordance with the legislation of the Russian Federation, the procedure for providing customs officers with monetary allowances;

makes decisions on complaints in the field of customs affairs against decisions, actions (inaction) of customs authorities and their officials;

approves, within its competence, a list of information constituting state secrets.

The costs of maintaining the Federal Customs Service are financed from funds provided in the federal budget.

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

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

The location of the Federal Customs Service is Moscow.

Chapter 2. Legal status of the Federal Customs Service of the Russian Federation, its structure and functions

2.1 Legal status of the Federal Customs Service

Revealing the main elements of the legal status of the Federal Customs Service, determining its place in the system of executive power in Russia, it should be noted that executive power is exercised by the totality of bodies that are enshrined in the Constitution of the Russian Federation, namely: the Government of Russia, formed in the form of ministries, services and agencies by federal executive authorities and executive authorities of constituent entities of the Russian Federation. In addition, it is important to characterize the activities of the Federal Customs Service of the Russian Federation as an executive body is the definition of this power as a manifestation of the realized, applied properties of state power. Characteristic features of the executive power: - the executive power is a relatively independent branch (type, variety) of the unified state power of the Russian Federation, working closely with its legislative and judicial branches; - she is independent, but only in the functional-competence sense, i.e. executive power can be characterized as a subsystem within the system of unified state power or its mechanism; - executive power is an indispensable attribute of the state power mechanism, built on the principles of separation of powers; - this is the ability and opportunity to have a decisive influence on activity and behavior; the right and opportunity to subjugate others to one’s will on a national scale; - it cannot be identified with a type of state activity, i.e. it is not identical to executive activity; - the executive branch is inherently law enforcement; - it has a certain subjective expression, i.e. personified in the activities of special entities endowed with executive competence; - it is characteristic of the executive power that its subjects have at their direct disposal more and more essential attributes of state power: finance, the most important means of communication, the army and other military formations, etc.; - acts as an organized institution, i.e., on the one hand, the entire mechanism of the executive branch organizes the execution of laws; on the other hand, this mechanism must itself be organized in the necessary manner. The legal status of the FCS is determined by the Decree and Regulations “On the Federal Customs Service”, approved by Decree of the Government of the Russian Federation of August 21, 2004 No. 429, as well as by the Customs Code of the Russian Federation. In accordance with the Decree of the President of the Russian Federation of March 9, 2004 No. 314 The State Customs Committee of the Russian Federation was transformed into the Federal Customs Service, and its functions of adopting regulatory legal acts in the established field of activity were transferred to the Ministry of Economic Development and Trade of the Russian Federation. The content of the legal status of the FCS as a federal executive body consists of its powers to exercise control and supervision functions in the field of customs affairs. These functions are expressed in control over the fulfillment by subjects of customs legal relations of the requirements of customs legislation and supervision over it, in the issuance of permits (licenses) to carry out activities in the field of customs affairs. State control is a necessary element of public administration, the functioning of public authorities, which is designed to ensure the normal functioning of society. Control is one of the most important channels for obtaining objective information about the life of society, about the political, economic and social processes that occur in the state, about the activities of its authorities and management. Consequently, one of the main concepts of reforming the system of federal executive authorities is the division of the rule-making, control and supervisory, and organizational and economic functions they perform into different bodies. In this regard, it can be noted that the control and supervisory powers in the economic sphere exercised by the Federal Customs Service are intersectoral in nature. The creation of the Federal Customs Service became one of the constituent elements of the formation of a new structure and system of federal executive authorities. As part of this process, the status of control and supervisory authorities was changed, and a new type of federal body was introduced - the federal service. This type federal bodies are specifically authorized to carry out control and supervisory functions. As a federal executive body authorized in the field of customs affairs, the Federal Customs Service (FCS of Russia) carries out, in accordance with the legislation, 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 and other crimes and administrative offenses. In accordance with paragraph 1 of Art. 73 of the Federal Law of June 29, 2004 No. 58-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition of some legislative acts of the Russian Federation as invalid in connection with the implementation of measures to improve public administration” FCS, as well as the federal ministry authorized in the field of customs affairs, within its competence, ensures the uniform application of customs legislation by all customs authorities. As a federal executive body, the Federal Customs Service in its activities is obliged to be guided by the Constitution, federal constitutional laws, federal laws, decrees and orders of the President, decrees and orders of the Government, international treaties of Russia, regulatory legal acts of the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and the Central Bank, as well as the Regulations about the FCS. Within the framework of the legal status of the FCS of Russia, it carries out its activities directly through the customs authorities and its foreign representative offices in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, the Central Bank, public associations and other organizations. The FCS of Russia can enter into direct relations with officials of enterprises, institutions and organizations, and with individuals (for example, when FCS officials conduct an investigation into smuggling and in many other cases). The Federal Customs Service collects customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, monitors the correctness of calculation and timeliness of their payment, taxes and fees, and takes measures to enforce them. Regarding the application of legislation and compliance with the rule of law in the customs sphere, the FCS ensures compliance with the prohibitions and restrictions established in accordance with the legislation on state regulation of foreign trade activities and international treaties of Russia in relation to goods moved across the customs border; ensures uniform application of customs legislation by customs authorities. The Federal Customs Service carries out customs clearance and customs control; makes decisions on the classification of goods in accordance with the HS and ensures the publication of such decisions; within its competence, ensures the protection of intellectual property rights; makes preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, on the origin of goods from a particular country. The FCS maintains registers of persons carrying out activities in the field of customs; maintains registers of banks and other credit institutions having the right to issue bank guarantees for payment of customs duties; maintains a customs register of intellectual property objects; cancels qualification certificates of customs clearance specialists; issues licenses to establish a free warehouse; issues qualification certificates to customs clearance specialists. The FCS, within its competence, exercises currency control over transactions related to the movement of goods and vehicles across the customs border of the Russian Federation. Regarding law enforcement issues, the FCS carries out proceedings in cases of administrative offenses and considers such cases in accordance with the legislation on administrative offenses; inquiry and carrying out urgent investigative actions in accordance with criminal procedure legislation; in accordance with the law - operational investigative activities, and performs other functions. The FCS develops and creates information systems, information technologies and means of supporting them used by customs authorities; performs the functions of the main manager and recipient of federal budget funds allocated for the maintenance of the Service; ensures, within its competence, the protection of information constituting state secrets; ensures mobilization preparation of the Service, control and coordination of the activities of mobilization preparation organizations under its jurisdiction; organizes professional training for customs officials, their retraining, advanced training and internships; carries out work on the acquisition, storage, recording and use of archival documents generated during the activities of the Service; conducts competitions and concludes government contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Service, for carrying out research work for government needs in the established field of activity; carries out customer functions for the construction of customs houses, customs checkpoints and other facilities necessary for the development of customs infrastructure; performs the functions of a customer in developing sketches and producing excise stamps for marking alcoholic beverages, tobacco and tobacco products imported into the customs territory of Russia; implements customs development programs in the country. The Federal Customs Service maintains foreign trade statistics and special customs statistics; informs and advises participants in foreign economic activity free of charge; considers complaints against decisions, actions (inaction) of customs authorities and their officials; organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions and sends responses to applicants within the period established by law. The FCS interacts with government authorities of foreign states and international organizations in the established field of activity, including representing, on behalf of the Government of Russia, the interests of the Russian Federation in the World Customs Organization (Customs Cooperation Council) and in other international organizations. The list of functions of the Federal Customs Service established in its Regulations (clauses 5.1-5.28) is not closed. The FCS also carries out other functions in the established field of activity if they are provided for by federal laws, regulatory legal acts of the President or the Government of Russia. Currently, customs authorities do not have the right to carry out legal regulation in the established field of activity, except in cases provided for by federal laws, decrees of the President and decrees of the Government of Russia. Thus, the federal executive body authorized in the field of customs affairs is deprived of a managing, consolidating and organizing role, the specific nature of its tasks and functions as the leading government body in the implementation of the country’s customs policy. Thus, the following conclusions can be drawn: 1. The legal status of the Federal Customs Service of the Russian Federation is determined by the Customs Code of the Russian Federation of 2003, the Decree of the President of the Russian Federation "On the system and structure of federal executive bodies" dated March 9, 2004 No. 314 and the Regulations on the Federal Customs Service 2004. The content of the legal status of the FCS consists of control and supervisory powers in the economic sphere, which are intersectoral in nature. 2. The goals of the FCS activities arise from the goals defined for higher executive authorities, namely: the Ministry of Economic Development and Trade and the Ministry of Finance. At the same time, the Federal Customs Service as a control body has other specific goals arising from the essence control activities states.

2.2 Structure of the Federal Customs Service

Main Organizational and Inspection DirectorateMain Directorate information technologies Main Directorate for the Organization of Customs Clearance and Customs ControlMain Directorate for Combating SmugglingMain Directorate of LogisticsMain Directorate of Federal Customs Revenue and Tariff RegulationMain Financial and Economic DepartmentMain Directorate of Customs Control after the Release of GoodsDepartment of Customs Investigations and InquiryLegal DepartmentDepartment of Trade Restrictions, Currency and Export ControlAdministration of AffairsDepartment of Civil Service and PersonnelDepartment Public RelationsAnti-Corruption DepartmentCustoms Cooperation DepartmentCustoms Statistics and Analysis DepartmentControl and Audit DepartmentCommodity Nomenclature DepartmentAnalytical DepartmentRisk and Operational Control Department

2.3 Functions of the Federal Customs Service

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 an executive authority should be understood as a complex of interconnected, 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 others resources aimed at achieving the goals set for 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 management activities, a list of them is contained in the acts regulating the legal status of the body in common system government agencies. The classification of management functions in scientific and educational literature is not carried out unambiguously by various authors. The main classification criteria are the object and subject of management. The object of management in relation to the activities of customs authorities is the legal, economic and organizational foundations of customs affairs, aimed at protecting the economic sovereignty and economic security of Russia, enhancing 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 responsibilities in field of customs affairs. The subjects of management in the field of customs are the customs authorities of Russia, which make up a unified system, which includes: the Federal Customs Service of the Russian Federation (FCS of Russia). Regional customs departments of the Russian Federation. Customs of the Russian Federation. Customs posts of the Russian Federation. The unity of the system of customs authorities is determined by the unity of their goals and objectives in implementing a unified customs policy on the unified customs territory of the Russian Federation. The functions performed by management subjects are divided into basic (industry) and supporting (functional). The main functions of the customs authorities of Russia: Participation in the development and implementation of customs policy, as well as participation in the development and implementation of economic policy measures in relation to goods moved across the Russian border. Protecting economic interests and ensuring, within its competence, the economic security of the state, which is the economic basis of Russia’s sovereignty. Promoting protection measures state security, public order, morality of the population, human life and health, protection of the interests of Russian consumers of imported goods. The use of means of customs regulation of trade and economic relations, the collection of customs duties, taxes and other customs payments, ensuring the permitting procedure for the movement of goods and vehicles across the customs border of Russia. Implementation and improvement of customs control and customs clearance, as well as the creation of conditions conducive to accelerating trade turnover. Maintaining customs statistics of foreign trade, special customs statistics. Maintaining the Commodity Nomenclature of Foreign Economic Activity. Carrying out currency control within its competence. Combating smuggling, violations of customs rules and tax legislation related to goods transported across the customs border of Russia. Suppression of illicit trafficking in narcotic drugs, weapons, objects of artistic, historical and archaeological property of the peoples of Russia and foreign countries, intellectual property, endangered species of animals and plants. Assistance in the fight against international terrorism. Fulfillment of Russia's international obligations regarding customs matters. Participation in the development of international treaties affecting customs affairs. Cooperation with other authorities dealing with customs issues. The supporting functions of customs authorities include personnel, financial planning, logistics and other functions of an organizational nature. Customs authorities perform the functions assigned to them both independently and in cooperation with other government bodies, enterprises, institutions and organizations, as well as with citizens. At the same time, state bodies and their officials are obliged to assist 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 related functionally to customs authorities.

2.4 Analysis of the work of the Federal Customs Service

In July 2013, the Government of the Russian Federation approved the criteria and indicators for assessing the efficiency of the customs authorities of the Russian Federation, developed by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia and the Ministry of Finance of Russia. The system is based on three criteria. 1. Increasing the level of compliance with the customs legislation of the Russian Federation, ensuring the completeness and timeliness of payment of customs duties, taxes and customs fees. 2. Improving the quality of services provided by customs authorities, reducing costs for participants in foreign economic activity and the state associated with customs clearance and customs control. 3. Detection and suppression of smuggling of weapons, drugs, counterfeit products and other goods prohibited for import into the Russian Federation, as well as goods, objects and valuables, the export of which is prohibited outside the Russian Federation. Each criterion includes a number of indicators (fifteen in total) reflecting the performance of customs authorities and the quality of customs administration in general. A strict relationship has been established between the results of the work of each customs officer and the level of remuneration for his work. Decree of the Government of the Russian Federation of September 25, 2007. No. 611 made it possible to implement material incentives for federal civil servants and employees of territorial bodies of the Federal Customs Service on the basis of a strict relationship between the performance of each customs officer and the level of remuneration for his work. In furtherance of this resolution, the Federal Customs Service of Russia issued Order No. 1258 dated October 11, 2007 “On approval of the procedure for implementing material incentives for officials of territorial bodies of the Federal Customs Service.” Criteria for assessing the performance of officials and corresponding coefficients have been established that determine the degree of participation of the official in solving the tasks assigned to the relevant unit of the customs authority, the quality and complexity of the functional duties performed by the official and their effectiveness. The criteria include diligence, initiative and professionalism, responsibility and decision-making. The structure of customs authorities has been optimized. The Federal Customs Service of Russia is carrying out systematic work to optimize the structure and improve the activities of customs authorities. Particular attention is paid to divisions that ensure the implementation of the functions of customs authorities in the areas of customs clearance and customs control, information technology, commodity nomenclature and trade restrictions, investigations and inquiries. The central apparatus of the Federal Customs Service of Russia has been restructured. The Central Energy Customs was created by reorganizing the Energy Customs. The Central Excise Customs was transferred to the direct subordination of the Federal Customs Service of Russia; customs posts located in a number of regions of the country are subordinate to it. Taking into account the volume of passenger and goods flows, the intensity of development of foreign economic relations of the regions and other indicators, the structure, functions and number of customs authorities located in the Southern, Volga, Central and Northwestern Federal Districts were optimized. A record-breaking target for the transfer of customs duties to the federal budget has been achieved. Replenishing the federal budget revenue remained one of the the most important areas activities of customs authorities. Customs payments provide 44% of the federal budget revenues. On December 20, 2012, the Federal Customs Service met the target for transferring funds to the federal budget. The total amount of transferred payments on this day reached 3 trillion 127.41 billion rubles. According to Federal Law No. 238 dated December 19, 2006 “On the Federal Budget for 2012,” the benchmark for the collection of customs duties and their transfer to the federal budget is 3 trillion 123.71 billion rubles. Every working day, customs officers transferred 12.8 billion rubles to the state treasury. With low oil prices in the first half of the year, the fulfillment of target indicators for the collection of customs duties was ensured by a significant overfulfillment of the target for the import component, the share of which in the structure of customs duties for the year increased by 9.4 percent. The increase in the volume of import payments compared to 2009 amounted to 44.6 percent. This is the result of targeted work to simplify customs procedures, develop information technology, optimize the use of a risk management system, and use forms of control after the release of goods (post-audit) in combination with law enforcement activities. The system for organizing law enforcement activities of customs authorities has been improved. In 2013, law enforcement units of the customs service proved their effectiveness and importance every day. In just 11 months, customs authorities initiated 4,268 criminal cases (4,149 in 2006), including 224 cases of serious crimes committed by a group of persons (50 in 2009). The cost of crime items amounted to 12.7 billion rubles. Also, over 11 months, customs authorities initiated 74,240 cases of administrative offenses (in 2006 - 63,935). The cost of objects and instruments of administrative offenses exceeds 1.1 billion rubles. Based on the results of operational-search activities, 2,748 criminal cases were initiated - 65% of all cases initiated by customs authorities. The main efforts of law enforcement units of customs authorities were aimed at suppressing the smuggling of fuel and energy complex products, metal, timber, marine biological resources, meat, and narcotic drugs. The number of criminal cases initiated on the grounds of illegal movement of hydrocarbon raw materials has more than doubled compared to 2006 (59 criminal cases). 56 criminal cases have been initiated regarding violations of the legislation of the Russian Federation in the field of import of meat and meat products. Over 3.5 thousand tons of illegally imported goods were detained meat products with a total cost of 90 million rubles. Decisions were made to impose administrative penalties in the form of fines totaling about 8 million rubles. More than 1,700 kg of narcotic drugs, psychotropic and potent substances were seized from illicit trafficking, including 895 kg of heroin, over 130 kg of cocaine, 50 kg of hashish, and 18.5 kg of opium. Attempts to illegally move more than 17 tons of precursors across the Russian customs border were stopped. The interaction of the customs service with foreign and international law enforcement agencies and organizations is actively developing. There are about 40 bilateral intergovernmental agreements with non-CIS countries on cooperation and mutual assistance in customs matters, while separate bilateral and multilateral agreements on customs issues have been concluded with the CIS countries. Based on materials from departments own safety In 2013, customs authorities initiated 83% of all criminal cases initiated in the Russian Federation on facts of official crimes in the customs sphere. The improvement of customs clearance and customs control continued. A concept for customs control after the release of goods has been prepared, which, by closing the technological chain of customs control as a whole, greatly increases its efficiency. The effectiveness of customs audits in 2013 reached 86 percent. Work continued on the introduction of information technologies and automated systems. If at the beginning of 2013 there were 161 customs authorities with sufficient technical equipment to use electronic declaration, then by the end of the year their number reached 195. This made it possible to expand the practice of electronic declaration of goods, which began to be implemented in 2003. At the Kashirsky customs post, an experiment was carried out to create a fundamentally new scheme electronic declaration using the Internet. In 2013, fundamentally new electronic declaration schemes were tested using the Internet on the basis of customs authorities subordinate to the Southern, Central and North-Western customs departments. One of the most important components of the activities of customs authorities in the development of customs infrastructure remained the work on equipping inspection and inspection systems (IDC) for the control of large cargo and vehicles. The concept for the development of customs authorities provides for the commissioning of 44 IDKs in 2013: four easily erected (for automobile checkpoints) and forty mobile complexes. Equipping checkpoints with stationary and mobile IDKs creates conditions for improving foreign economic activity by ensuring the uninterrupted movement of goods and vehicles across the state border, reducing the delivery time of goods from senders to recipients and reducing the costs of foreign trade participants on transport services. The cost of going through customs control procedures at automobile checkpoints is 20-30 minutes, which is less than a third of the total time a car spends at the checkpoint. The use of preliminary electronic notification made it possible to reduce the time for customs clearance of vehicles at checkpoints to 12-15 minutes. However, at present, preliminary electronic notification is voluntary for foreign trade participants. Control over the movement of goods containing intellectual property has been strengthened. In July 2013, the Federal Customs Service entered into Agreements on interaction with Federal service on intellectual property, patents and trademarks (Rospatent). The services agreed to provide mutual assistance in developing proposals aimed at improving Russian legislation on intellectual property, conduct joint events and provide assistance in training and advanced training of personnel. Having customs authorities access to Rospatent databases will strengthen the fight against the import of counterfeit products. In December 2012, the Administrative Regulations came into force, according to which the procedure for registering intellectual property in the Customs Register of Intellectual Property has been simplified. As of December 10, 2012 it contained 956 intellectual property items. Proposals have also been prepared for adjusting the norms of the Labor Code of the Russian Federation in order to expand the powers of customs authorities to suspend the release of goods suspicious from the point of view of counterfeiting without the application of copyright holders. Legislative activity has been intensified. In May 2012, in order to implement the functions of the Federal Customs Service of Russia in implementing legal regulation in the field of customs, the Department of Legal Support for Legislative Activities was created and activities to improve customs legislation were intensified. A number of amendments have been developed to the section of the Labor Code of the Russian Federation on customs payments, incl. It is proposed to introduce joint liability of customs brokers and participants in foreign economic activity for violation of customs rules. Work is underway to submit to the Government of the Russian Federation a bill on accession to the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973, as amended by the Brussels Protocol of 1999. The concepts of bills developed by the Federal Customs Service of Russia on amendments to the Labor Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation are undergoing interdepartmental approval in terms of introducing the institution of an authorized consignee, the institution of mandatory preliminary notification of customs authorities, a unified procedure for customs transit in accordance with international standards. The implementation of the bills will make it possible to take a significant step towards the unification of Russian customs legislation with international standards, will provide Russian and foreign participants in foreign economic activity with the opportunity to speed up the process of customs clearance of goods, and will also allow customs authorities to focus their efforts on customs control of goods that do not meet the established supply security criteria. Particular attention is paid to issues under the control of the President of the Russian Federation and society. During the organization and conduct of the Direct Line with the President of the Russian Federation on October 18, 2012, the Administration of the President of the Russian Federation received 163 thousand requests, of which 152 requests fell within the competence of the customs authorities of the Russian Federation. This is less than last year (more than 200 requests). The bulk of the requests concern two issues: reducing the rates of customs duties on the import of used vehicles, as well as the organization of the work of checkpoints across the State Border of the Russian Federation and the procedure for customs clearance of individuals when they cross the customs border. In 2013, special attention was paid to taking into account public opinion expressed in the media and at organized platforms for dialogue with business circles. A Public Advisory Council on Customs Policy has been created under the Federal Customs Service of Russia. The composition of the new Council has been expanded compared to the previously functioning Advisory Council. In addition to leaders of domestic business representing various sectors of the economy, the OKC included representatives of the Public Chamber of the Russian Federation. Based on the constructive interaction between customs authorities and business circles, OKC assists in the development and implementation of the customs policy of the Russian Federation in order to ensure the protection of the economic interests of the Russian Federation, creating optimal conditions for entrepreneurial activity, rationalization of the structure of export-import operations, attracting foreign investment. By harmonizing customs procedures and strengthening customs cooperation, customs authorities are preparing to act in the conditions of accession to the WTO. Thanks to detailed preparatory work, from January 1, 2013, the transition to the use of a new form of cargo customs declaration - transit declaration (CCD/TD), which complies with the requirements of the EU Single Administrative Document (SAD), was successfully carried out. The decision to apply the EAD in customs practice is one of the important steps of the European Union. The unification of customs procedures and rules to ensure the free movement of goods and vehicles across the territories of member states of integration associations has become one of the leading areas of international customs cooperation for the Federal Customs Service of Russia. One of the three priority areas of interaction between the customs authorities of Russia and the European Union is the organization of automated exchange of preliminary customs information. The European Commission and twelve EU member states - Austria, Belgium, Hungary, Germany, Italy, Latvia, Lithuania, Poland, Finland, the Czech Republic, Sweden and Estonia - are developing a pilot project together with Russia. Within its framework, from January 1, 2009, information will be exchanged online through a single interface regarding goods moved across the common border under the TIR procedure, which will account for about 70 percent of all freight traffic between the EU and Russia. In November 2012, a business game on customs administration in the context of accession to the WTO was held at the Russian Customs Academy. It was attended by the leadership of the Federal Customs Service of Russia, the heads of the main departments (directorates) of the central apparatus of the Federal Customs Service of Russia, and the heads of regional customs departments. The Customs Service became one of the first executive authorities to test their readiness to act in the context of Russia's accession to the WTO.

Conclusion

The Federal Customs Service, in accordance with the legislation of the Russian Federation, develops and implements state policy and legal regulation in the field of customs affairs, and also carries out control and supervision functions in this area. Customs authorities perform the functions assigned to them both independently and in cooperation with other government bodies, enterprises, institutions and organizations, as well as with citizens. At the same time, state bodies and their officials are obliged to assist 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 related functionally to customs authorities. The legal status of the Federal Customs Service of the Russian Federation is determined by the Customs Code of the Russian Federation of 2003, the Decree of the President of the Russian Federation "On the system and structure of federal executive bodies" dated March 9, 2004 No. 314 and the Regulations on the Federal Customs Service of 2004. Contents of the legal status of the FCS constitute control and supervisory powers in the economic sphere, which are intersectoral in nature. The Federal Customs Service, in accordance with the legislation of the Russian Federation, develops and implements state policy and legal regulation in the field of customs affairs, and also carries out control and supervision functions in this area. The Federal Customs Service of Russia is carrying out systematic work to optimize the structure and improve the activities of customs authorities. Particular attention is paid to divisions that ensure the implementation of the functions of customs authorities in the areas of customs clearance and customs control, information technology, commodity nomenclature and trade restrictions, investigations and inquiries. The Federal Customs Service of Russia performs the functions of a currency control agent, as well as special functions to combat smuggling, other crimes and administrative offenses.

customs service administrative offense

List of references

1.Regulatory acts.

1.The Constitution of the Russian Federation (as amended by federal constitutional laws No. 6-FKZ of December 30, 2008 and No. 7-FKZ of December 30, 2008)

2. The Customs Code of the Customs Union is an annex to the Agreement 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 N 17 approved. RF Armed Forces 06/18/1993 N 5221-1) (current edition dated 07/06/2010

Federal Law of July 27, 2004 N 79-FZ (as amended on November 25, 2013) “On the State Civil Service of the Russian Federation”

4. Federal Law of July 21, 1997 N 114-FZ (as amended on November 25, 2013) “On service in the customs authorities of the Russian Federation

Federal Law of July 27, 2004 N79-FZ "On the State Civil Service of the Russian Federation"

Decree of the President of the Russian Federation of March 13, 2012 No. 297 "On the National Anti-Corruption Plan for 2012-2013 and amendments to some acts of the President of the Russian Federation on anti-corruption issues"

Decree of the Government of the Russian Federation of September 16, 2013 N 809 (as amended on November 2, 2013) “On the Federal Customs Service” (together with the “Regulations on the Federal Customs Service”)

Order of the Federal Customs Service of Russia dated December 26, 2012 N 2656 “On approval of the Regulations of the Federal Customs Service” (Registered with the Ministry of Justice of Russia on March 26, 2013 N 27888)

Order of the Federal Customs Service of the Russian Federation No. 964 dated 05.10.06. "On approval of the analytical program of the Federal Customs Service of Russia "Combating manifestations of corruption and malfeasance in the customs authorities for the period 2007-2009""feminine department of the organization of security forces

2.Textbooks and teaching aids

1.Molchanova, M.V.Kogan. - Rostov n/a: Phoenix // Customs business.: Textbook / O.V. 2010.-314p.

Putintsev A. Federal Customs Service, problems and prospects // Customs regulation. Customs control. - 2009 - No. 4 - 348c.

Pintus A. Acceleration and restructuring of the Federal Customs Service // Customs regulation. Customs control. - 2009 - No. 1 - 287c.

3.Electronic resources

Official website of the Federal Customs Service http://www.customs.ru/

Similar works to - Administrative and legal status of the Federal Customs Service

Introduction

Chapter 1, Concept and characteristics of administrative and legal regulation of customs affairs in the Russian Federation 15

1.1. The concept and features of administrative and legal regulation of customs affairs in the Russian Federation 15

1.2. Characteristics of administrative and legal regulation of customs affairs in the Russian Federation 32

1.3. System analysis of customs legislation of the Russian Federation 49

Chapter 2. Features of administrative and legal regulation of customs in the European Union 68

2.1. Organizational and legal framework for customs management in the European Union 68

2.2. Administrative and legal characteristics of the customs legislation of the European Union 89

2.3. Comparative analysis of customs legislation of the European Union 114

Conclusion 128

Bibliographic list of used literature 133

Applications 145

Introduction to the work

The main goals of improving customs legislation and modernizing the customs system are:1

stimulating the integration of the Russian economy into the system of world economic relations;

promoting the structural restructuring of the Russian economy and ensuring the effective implementation of the fiscal function of customs duties;

gradual unification and reduction of customs duty rates;

elimination of customs and tax benefits;

improvement of customs administration practices.

In the process of building a democratic rule-of-law state with a market economy in Russia, the study of the problems of the activities of customs authorities as executive authorities receives a new impetus and proceeds in various aspects. The attention of specialists, previously drawn to specific types and local issues of customs management, is now directed to the problem of a comprehensive study of the modern activities of customs authorities and the effectiveness of the customs regulation mechanisms used in their entirety.

Currently, the customs authorities of the Russian Federation are actively developing cooperation with EU countries, taking into account one common border, in particular with Finland. In order to improve the quality of customs clearance and control, identify and suppress customs offenses, information and customs specialists are exchanged, and joint operational activities are carried out. The participation of representatives of both parties in international seminars in various areas of work, etc. has been established.

Implementing the Federal Target Program for the Development of the Customs Service, Russian customs officers focus on improving the existing system of customs clearance and control, on bringing the level of activity of the customs authorities of the Russian Federation closer to world standards, on the effectiveness of the fiscal function of collecting customs payments, on the development of forms and methods of combating customs duties. offenses, on high-quality training and retraining of customs personnel.

The subject of the study is the totality of administrative and legal relations of the state in the field of customs and the prerequisites for improving the regulatory framework of customs activities.

This goal led to the following research objectives:

reveal the main directions of customs affairs in Russia and explore its administrative and legal foundations;

characterize the features of customs regulation of foreign trade activities as one of the key areas in the foreign economic sphere of the state, carried out through customs activities;

analyze the customs legislation of the Russian Federation in order to develop proposals for the creation of an effective legal framework that meets the standards of the STS/WTO and GATT/WTO;

study the organizational and legal foundations of customs management in the EU in order to accumulate positive experience and its subsequent implementation in the customs activities of the Russian Federation;

conduct an administrative and legal analysis of EU customs legislation in the field of customs regulation of foreign trade activities of EU subjects;

explore the legal procedure for the movement of goods across the EU customs border, taking into account the provisions of the GATT/WTO;

study the features of customs regulation of foreign trade activities in accordance with the requirements of the World Trade Organization;

The methodological basis of the study lies in dialectical methods of cognition, which determine the requirements for scientific research and allow us to consider the activities of customs authorities in the field of state regulation of foreign economic activity as the activity of executive authorities to protect the interests of the individual, society and the state, determined by social necessity. When solving the problems, the author used a wide range of legal, sociological and other methods of scientific knowledge. Among them are such methods as: formal legal, comparative legal, expert assessments, document analysis, analysis of judicial practice, analysis of publications in the media and others.

analyzed literary sources and regulatory documents related to the subject of the study (the total volume of studied and used works and materials exceeds 200 titles);

analyzed more than 500 monthly targeted reports on the legal activities of the customs authorities of the North-Western Territory of the Russian Federation before the State Customs Committee of Russia on issues related to the subject of the study;

analyzed the judicial practice of the Constitutional Court on issues of appeal and protest by participants in foreign trade activities of the norms of customs legislation on the application of various measures of administrative coercion;