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

Goals

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

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

Tasks

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

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

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

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

Customs system

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

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

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

Customs Committee

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

Customs departments

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

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

the customs post

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

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

Customs control authorities

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

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

Functions

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

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

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

Rights of customs authorities

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

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

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

Specialized customs authorities (operational customs, energy customs)

The customs system of the Russian Federation has specialized customs authorities whose activities are carried out in a specific area of ​​customs regulation. One of such specialized bodies is operational customs.

The Operational Customs was established in order to implement the Federal Law "On Operational Investigative Activities" Collection of Legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. of August 12, 1995, the need to strengthen the fight against customs offenses.

The structure of operational customs contributes to the most effective implementation of the tasks assigned to operational customs. The structure of operational customs includes: a department for combating economic customs offenses; department for combating especially dangerous types of smuggling; department for combating drug smuggling; department of customs investigations; inquiry department; forensic department; department for the execution of decisions on cases of violation of customs rules; There is a department of own security. The head of operational customs is the deputy head of the RTU.

As already mentioned, the customs authorities of the Russian Federation are assigned by the Customs Code and the Federal Law "On Operative-Search Activities" dated August 12, 1995 Collection of Legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. to state bodies. who have been granted the right to carry out operational-search activities on the territory of Russia. Such activity by the customs authorities can be carried out exclusively within the limits of their powers established by the legislative acts of the Russian Federation on the customs business Commentary on the customs code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 259..

The operational-search activity of the customs authorities is based on the constitutional principles of legality, respect and observance of the rights and freedoms of man and citizen, as well as on the principles of conspiracy, a combination of overt and covert methods and means.

Customs authorities carry out operational-search activities in order to:

a) detecting, preventing, suppressing and disclosing crimes, carrying out inquiries for which they are within their competence, as well as for identifying and identifying persons preparing, committing or having committed such crimes;

b) ensuring their own security;

c) execution of instructions of investigators, other bodies of inquiry, instructions of prosecutors and court rulings on criminal cases pending in their proceedings;

d) preparation of responses to requests from other bodies engaged in operational-search activities, on the grounds provided for by the Federal Law;

e) preparation of responses to requests from international customs organizations, customs and other competent authorities of foreign states in accordance with international treaties of the Russian Federation on customs issues Commentary on the customs code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 259..

Customs authorities, within their powers, are also entitled to identify and collect data necessary for making decisions on:

a) access to information constituting a state secret;

b) admission to participation in operational-search activities or to materials obtained as a result of its implementation;

c) establishing or maintaining cooperation relations with a person in the preparation and conduct of operational-search measures.

The legal basis for the operational-search activities of customs authorities is the Constitution of the Russian Federation. The Constitution of the Russian Federation. Adopted by popular vote on December 12, 1993 - M.: Jurid. lit., 1993. - 64 p., Customs Code Customs Code of the Russian Federation // Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation. - 1993. - No. 31. - Art. 1224., Federal Law "On operational-search activity" of August 12, 1995 Collection of legislation of the Russian Federation. - 1993. - No. 33. - Art. 3349., other legislative acts.

The operational-search activity of the customs authorities is carried out exclusively within the limits of their authority. Officials of these bodies participate in the organization and conduct of operational-search activities, in which officials and specialists with scientific, technical and other special knowledge, and individual citizens are involved with their consent on a public and private basis.

Customs authorities, when carrying out operational-search activities, have the right to carry out the following activities: questioning citizens, making inquiries; collection of samples for comparative study; test purchase; research of objects and documents; observation; identification of the person; survey of premises; buildings, structures. terrain and vehicles; control of postal items, telegraph and other messages, wiretapping of telephone conversations; removal of information from technical communication channels; operational implementation; operational experiment, controlled delivery.

The list of these measures is exhaustive and can only be supplemented by the federal law Commentary on the Customs Code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 261..

Customs authorities, when solving problems of operational-search activity, have the right to:

a) conduct openly and secretly operational-search activities. to seize items during them, as well as to interrupt the provision of services in the event of an immediate threat to the life and health of a person, as well as a threat to the state, military, economic and environmental security of Russia;

b) to establish, on a non-gratuitous or reimbursable basis, cooperation relations with persons who have expressed their consent to assist the customs authorities on a confidential basis;

c) to use in the course of conducting operational-search activities under an agreement or oral agreement office premises, property of enterprises. institutions, organizations, military units, as well as residential and non-residential premises, vehicles and other property of individuals;

d) use for conspiracy purposes documents that encrypt the identity of officials, departmental affiliation of enterprises, organizations, institutions, departments, premises and vehicles of customs authorities, as well as the identity of citizens who assist them on a confidential basis;

e) create, in accordance with the procedure established by the legislation of the Russian Federation, enterprises, institutions, organizations and subdivisions necessary to solve the problems provided for by the Federal Law "On Operative-Search Activities" Commentary to the Customs Code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 262..

To ensure their own security, the structure of operational customs provides for the creation of a department of own security.

Ensuring the own security of the customs authorities is the implementation by the customs authorities of a complex of operational-search measures aimed at preventing, detecting and suppressing illegal actions and negative phenomena that disrupt the normal activities of the customs authorities, their officials, as well as customs laboratories, research institutions, educational institutions, computer centers, enterprises and organizations subordinate to the State Customs Committee of Russia.

Operational-search activities that ensure the own security of the customs authorities are carried out by the customs authorities in accordance with the Federal Law "On operational-search activities" dated August 12, 1995 Collection of Legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. and exclusively within their powers.

When carrying out operational-search activities in order to ensure their own security, customs authorities may carry out operational-search activities only within the limits of their list and in the manner prescribed by legislative acts.

If operational-search measures that restrict the constitutional rights of citizens are carried out in order to ensure the own security of the customs authorities with the consent of the citizen in writing, then the customs authorities have the right to carry them out without a court decision Commentary on the customs code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 263. Regulatory acts regulating the organization and tactics of carrying out operational-search measures are issued by the State Customs Committee of Russia within its competence in accordance with the legislation of the Russian Federation.

Another specialized body that is part of the customs system of the Russian Federation is the energy customs. This customs was created for enhanced control over the movement of energy resources.

Energy Customs is directly subordinated to the State Customs Committee of the Russian Federation.

The customs office performs the following functions: performs customs clearance and exercises customs control of crude oil, natural gas, products of their processing and electricity transported across the customs border of the Russian Federation by pipeline transport and power lines, as well as coordinates and controls the activities of other customs authorities in terms of customs clearance and customs control of energy carriers Regulations on energy customs of the Russian Federation // GARANT - reference legal system ..

Under the operational subordination of the customs, within its competence are customs posts and departments of the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers.

Energy customs is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name.

Creation, reorganization and liquidation of customs is carried out by the State Customs Committee of Russia.

The main tasks of customs are:

a) implementation of the customs policy of the Russian Federation;

b) ensuring compliance with and uniform application on the customs territory of the Russian Federation in terms of the movement of energy carriers across the customs border of the Russian Federation;

c) ensuring, within its competence, the economic security of the Russian Federation;

d) protection of the economic interests of the Russian Federation Ibid..

In accordance with the tasks assigned to the customs, it performs the following functions: carries out customs control and customs clearance of energy carriers; creates conditions. contributing to the acceleration of their turnover across the customs border of the Russian Federation; develops and submits proposals for the creation in the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers, departments for customs clearance of energy carriers, as well as customs posts; develops and submits for approval a scheme for organizing customs clearance, actual control, technology for moving energy carriers across the customs border of the Russian Federation; develops a concept and ensures the implementation and operation of a system for reliable actual measurement of the volumes of energy carriers transported across the customs border of the Russian Federation; makes proposals for the placement of customs laboratories and coordinates their activities in terms of quality control of energy carriers; ensures the prompt exchange of information in the process of controlling the export and import of energy carriers, establishes reliable communication with the customs authorities exercising control over these goods, exercises control over compliance with customs and tariff regulation measures, and also organizes their effective and uniform application by the customs authorities of the Russian Federation that carry out customs registration and customs control of energy carriers Ibid..

The functions of the energy customs include the calculation and collection of customs duties, taxes and other customs payments; ensures compliance with economic policy measures in relation to energy carriers moved across the customs border of the Russian Federation.

The energy customs carries out currency control in accordance with the currency legislation of the Russian Federation over the receipt of foreign exchange earnings from the export of energy resources, as well as over currency transactions related to the movement of these goods across the customs border of the Russian Federation, organizes control over the correct determination and declaration of the customs value of this group of goods, carries out collection of information from the customs of the Russian Federation, performing customs clearance of energy carriers, processes the primary data necessary for maintaining customs statistics of foreign trade of the Russian Federation; promotes the development of foreign economic relations of enterprises, organizations, institutions and other persons involved in the export and import of energy carriers; promotes the implementation of measures to protect human life and health, protect the natural environment, and protect the interests of Russian consumers; issues, in accordance with the normative acts of the State Customs Committee of Russia, licenses for carrying out activities in the field of customs affairs, annuls or revokes such licenses; carries out, in accordance with the established procedure, operational interaction with customs and other competent authorities of foreign states on issues of customs clearance and customs control of energy carriers; ensures the fulfillment of the international obligations of the Russian Federation in terms of customs issues related to the export and import of energy carriers; provides state bodies, enterprises, organizations and citizens with information on customs issues related to the movement of energy carriers across the customs border of the Russian Federation; ensures timely and complete consideration of complaints and appeals; takes measures to eliminate the causes and conditions that give rise to the infringement of the rights and legitimate interests of citizens, enterprises, institutions and organizations, etc. There.

For the most effective performance of the tasks assigned to the energy customs, the latter has a number of rights, including the right to: receive from state bodies, enterprises, institutions, organizations, as well as from officials and citizens, documents and information necessary to fulfill the tasks assigned to customs and its functions; control, within its competence, in the customs territory of the Russian Federation, production and other commercial activities related to the export and import of energy carriers, etc. There.

Thus, we see that the energy customs has a special specificity in the implementation of customs. The specificity is manifested in the fact that the energy customs controls the crossing of raw materials through energy carriers. The activity of this customs office is very large. The importance is emphasized by the fact that it is directly subordinated to the State Customs Committee of Russia, as well as by a wide range of rights granted to the Energy Customs. From all of the above, we can conclude that both the operational customs and the energy customs were created for the most effective implementation of the customs policy of the Russian Federation. Their activities are aimed at maintaining the security of the country.

The creation of specialized customs offices has achieved its goal. Firstly, specialized customs have strictly defined powers, which contributes to the most effective implementation of the tasks set. Secondly, the burden was removed from the customs offices, which carry out the main activities for the implementation of the customs policy.

In the system of regional customs authorities, in addition to the usual ones, there are also specialized customs structures that differ in the specifics of their activities. They include specialized regional customs departments, customs, customs posts.

Specialized RTUs

Specialized RTUs were created to organize and directly manage specific areas of activity of customs authorities in the customs area. Among these areas are the fight against smuggling, customs offenses, ensuring the electronic security of customs infrastructure facilities and countering technical penetration into them, and providing logistics support for customs authorities.

The region of operation of specialized RTUs, unlike the others, is the entire customs territory of Russia. The specifics of functional tasks, the composition of operations, as well as the territorial limits of the work of such departments, are determined by the relevant regulations of the Federal Customs Service of Russia.

One of the first specialized departments was the Regional Customs Department for Combating Customs Offenses, established in 1995 to provide guidance to the activities of the customs authorities of the Russian Federation on the detection, prevention, suppression and disclosure of crimes and other offenses in the field of customs. Currently, such functions are performed by other similar structures - the Regional Operational Search Directorate (ROPU) and the Regional Customs Directorate of the Organization of Security Forces (RTU OSO), as well as regional forensic services (REKS).

RTUs carry out their work in combating offenses in the customs area through the network operational customs, operating in each customs region. In turn, they all interact with the Main Directorate for Combating Smuggling of the Federal Customs Service of Russia. Moreover, the operational-search units of the Federal Customs Service of Russia and other Russian law enforcement agencies are actively cooperating with similar structures from different countries - Germany, Italy, the United States.

Example

Thus, thanks to joint efforts, since 2000, foreign accomplices of Russian criminal groups engaged in smuggling imports of imported furniture (worth over $7 million) and drugs were identified. In general, in the first years of the XXI century. managed to establish more than 150 thousand violations of customs rules and initiate about 3.5 thousand criminal cases.

The Regional Customs Administration for Radioelectronic Security of Customs Infrastructure Objects (RTU REBOTI) is also among the specialized ones. The department is vested with the right of operational management in respect of the property assigned to it, which is federal property, as well as ensuring control over the safe functioning of customs infrastructure facilities. Its main tasks include organizing and conducting activities for electronic security of especially important objects of the customs infrastructure.

Appointment and functions of customs authorities. As already noted, a special type of state authorities - customs authorities is an obligatory participant in customs legal relations. They are a special subject of customs legal relations and deserve special study, especially since the system of customs authorities in our country and their competence is quite complex.

The term "customs authorities" is used by the current laws - they are not singled out in the Constitution as a special component of the state mechanism.

Customs authorities can be defined as state bodies intended for the direct implementation, with the help of special methods, of state-power activities in the field of customs and other related areas and endowed with special powers for this.

The customs authorities are assigned to the executive branch of state power, since their function is the implementation of law in the customs sphere. Their main goal is to organize the process of transporting goods and vehicles across the customs border, maintaining and protecting a certain procedure for the implementation of such transportation and preventing violations of this procedure. Therefore, the customs authorities can be characterized as law enforcement. As law enforcement agencies, the customs authorities protect the economic sovereignty and economic security of Russia, the rights and legitimate interests of participants in customs legal relations. The customs authorities are authorized to exercise state coercion in order to combat crimes and administrative offenses in the customs area.

Customs authorities are part of the structure of federal authorities, the creation of customs authorities at the regional level, in the subjects of the Federation is not allowed. State authorities of the subjects of the Russian Federation, local self-government bodies, public associations may not interfere in the activities of customs authorities in the exercise of their functions.

Customs authorities carry out both executive and administrative activities. Both of these activities are closely interrelated. The administrative activities of the customs authorities are carried out strictly within the framework of the provisions defined by the customs law, and any actions or decisions of the customs authorities of an administrative nature can be appealed in an official or judicial manner.

Among the most important legal acts containing instructions on customs authorities, one can single out the Customs Code (Section V, Ch. 39-42, Art. 401-437), Decree of the Government of the Russian Federation of August 21, 2004 Federal Customs Service" and some other acts.

In accordance with Art. 402 of the Customs Code, the system of customs authorities in Russia includes (in descending order):

1) the federal service authorized in the area of ​​customs affairs. Currently, such a central state body is the Federal Customs Service (before June 2004, the State Customs Committee - the State Customs Committee of Russia), which is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation;

2) regional customs departments;

3) customs;

4) customs posts.

In accordance with Art. 403 of the Customs Code of the Russian Federation, the customs authorities in our country perform the following main functions:

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

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

Ensure compliance with the procedure for the movement of goods and vehicles across the customs border;

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

Ensure, within their competence, the protection of intellectual property rights;

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

Carry out, within their competence, currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with the legislation of the Russian Federation on currency regulation and currency control;

Keep customs statistics of foreign trade;

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

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

Carry out research work in the field of customs.

Article 408 of the Customs Code assigns to the customs authorities the following powers necessary to perform the above functions:

1) take measures provided for by the Customs Code and other regulatory legal acts related to the field of customs legislation in order to ensure compliance with the customs legislation of the Russian Federation;

2) demand documents, information, the submission of which is provided for by the Customs Code;

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

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

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

6) to carry out urgent investigative actions and inquiry within the limits of their competence and in the manner determined by the criminal procedural legislation of Russia;

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

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

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

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

11) receive from state bodies, organizations and individuals the information necessary to perform their functions, in accordance with applicable law;

12) issue written warnings to the heads of state bodies, organizations, enterprises, public associations, as well as citizens, demanding to eliminate violations of the customs legislation of the Russian Federation and control the fulfillment of these requirements;

13) file claims and applications with courts or arbitration courts:

On the compulsory collection of customs duties and taxes from persons who refuse to pay them voluntarily;

On foreclosure of goods on account of payment of customs duties and taxes;

In other cases provided for by the current Russian legislation;

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

15) to exercise other powers provided for by the current Russian legislation.

The structure of customs authorities in Russia. At the top of the hierarchical ladder of customs authorities is the Federal Customs Service of Russia - the central body under the jurisdiction of the Ministry of Economic Development and Trade. The legal status of this customs authority is determined by Decree of the Government of the Russian Federation of August 21, 2004 No. 429 “On the Federal Customs Service”.

This regulatory legal act lists several dozen functions of this body for control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The most important of them are:

Collection of customs duties, taxes and other obligatory customs payments, control of the correctness of the calculation and timeliness of payment of the said duties, taxes and fees, measures for their enforcement;

Ensuring compliance with established prohibitions and restrictions in relation to goods transported across the customs border of the Russian Federation, combating violations of established customs rules;

Ensuring uniform application by the customs authorities of the customs legislation of the Russian Federation;

Implementation of customs clearance and customs control;

Ensuring within its competence the protection of the rights and freedoms of citizens;

Maintaining customs statistics;

Informing and advising on a gratuitous basis on customs issues of participants in foreign economic activity;

Implementation, within the limits of the competence of currency control determined by law, of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

Carrying out inquiries, proceedings in cases of administrative offenses (including the performance of urgent investigative actions) and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;

Implementation in accordance with the legislation of the Russian Federation of operational-search activities;

Consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;

Interaction in accordance with the established procedure with public authorities of foreign states and international organizations in the established field of activity, including representation, on behalf of the Government of the Russian Federation, of the interests of the Russian Federation in the World Customs Organization (Council of Customs Cooperation) and other international organizations;

Implementation of customs development programs in the Russian Federation.

The Federal Customs Service is headed by a head appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Economic Development and Trade of the Russian Federation. The head of the FCS has a first deputy and four more deputies.

The structure of the FCS is presented below in sufficient detail.

There are eight main departments: the Main Organizational and Inspection Department (the office of the chairman of the FCS of Russia); General Directorate of Organization of Customs Control; General Directorate for Combating Smuggling; General Directorate of Commodity Nomenclature and Trade Restrictions; Main Logistics Department; Main Directorate of Federal Customs Revenues; Main Financial and Economic Department; General Directorate of Information Technology;

There are also 11 departments: Personnel Department; Currency Control Department; Department of Customs Cooperation; Case Management; Control and Audit Department; legal management; Management of own security; Department of Customs Inspection; Department of Customs Statistics and Analysis; Department of Customs Investigations and Inquiries; Office of the organization of power supply.

The Federal Customs Service is directly subordinate to the customs of central subordination: Vnukovo, Domodedovo, Sheremetyevskaya, Central Base, Central Energy, as well as specialized units: the Russian Customs Academy and the Canine Center of the Federal Customs Service of Russia.

The territorial subdivisions of the FCS are seven regional customs departments, which include the following customs offices:

Central Customs Administration - Belgorod, Bryansk, Vladimir, Voronezh, Zelenograd, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow East, Moscow West, Moscow North, Moscow South, Noginsk, Orel, Podolsk, Ryazan, Smolensk, Tambov, Tver, Tula, Shchelkovo, Yaroslavl, Central excise, Central operational and Central rear;

North-Western Customs Administration - Arkhangelsk, Bagrationovskaya, Baltic, Velikoluki, Vologda, Vyborg, Kaliningrad, Kaliningrad operational,

Kingisepp, Kostomuk, Murmansk, Neman, Novgorod, Petrozavodsk, Pskov, Pulkovo, St. Petersburg, Sebezh, Sortaval, Syktyvkar, North-Western excise, North-Western operational, North-Western rear, as well as a specialized unit - Canine Center North- Western customs;

Southern customs administration - Adygei, Astrakhan, Volgograd, Dagestan, Ingush, Kabardino-Balkar, Kalmyk, Karachay-Cherkess, Krasnodar, Millerovo, Mineralovodsk, Novorossiysk, Rostov, North Ossetian, Sochi, Stavropol, Taganrog, Tuapse, Chechen, Southern operational;

Volga Customs Administration - Bashkortostan, Kirov, Mari, Mordovia, Nizhny Novgorod, Orenburg, Orsk, Penza, Perm, Samara, Saratov, Tatarstan, Togliatti, Udmurt, Ulyanovsk, Chuvash, Volga operational;

Ural customs administration - Yekaterinburg, Koltsov, Kurgan, Magnitogorsk, Nizhny Tagil, Tyumen, Khanty-Mansiysk, Chelyabinsk, Yamalo-Nenets, Ural operational;

Siberian customs administration - Altai, Bratsk, Buryat, Gorno-Altai, Trans-Baikal, Irkutsk, Kemerovo, Krasnoyarsk, Naushkinskaya, Novosibirsk, Omsk, Tolmachevskaya, Tomsk, Tyva, Khakassia, Chita, East Siberian operational, Siberian operational, Siberian rear;

Far Eastern Customs Administration - Amur, Birobidzhan, Blagoveshchensk, Vanino, Vladivostok, Grodekovo, Kamchatka, Magadan, Nakhodka, Sakhalin, Ussuri, Khabarovsk, Khasan, Chukotka, Yakutsk, Far Eastern operational.

Regional customs departments manage the customs business in their region, which (as well as the creation, reorganization and liquidation of departments and their divisions) is determined by the Federal Customs Service of Russia. The tasks of regional customs administrations include the organization of customs affairs, ensuring the timely transfer of customs payments to the federal budget, generalization and analysis of customs practices, development and implementation, within their competence, of measures aimed at ensuring the unity of the customs territory of Russia, its economic security in the part related to customs, the fight against smuggling and other customs offenses, organizational, logistical, financial, personnel, social and other support for its activities and the activities of subordinate bodies. The legal status of regional customs administrations is regulated by the order of the State Customs Committee of the Russian Federation dated October 10, 2002 No. 1082, which approves the General Regulations on Regional Customs Administration.

Customs in Russia is the responsibility of the federal government and is a set of methods and means to ensure compliance with customs and tariff regulation, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

Introduction…………………………………………………………….………..……2

Chapter I. Characteristics and structure of the customs authorities of Russia .......... 5

1.1 Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy……………………………………………..….5

1.2 Organizational structure of the Federal Customs Service……....….8

Chapter II. Specialization of customs authorities and regional customs administrations .............................................................. ........................................12

2.1 Specialized customs authorities……………………..………….17

2.2 Specialization of regional customs departments…………………….21

Chapter III. Improving management in the customs authorities of the Russian Federation……………………………………………………..…….25

Conclusion……………………………………………………………….………30

References……………………………………………………….….....…….33

Appendix…………………………………………………………………..…..34

The work contains 1 file

Introduction………………………………………………………………………..……2

Chapter I. Characteristics and structure of the customs authorities of Russia.........5

1.1 Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy……………………………………………..….5

1.2 Organizational structure of the Federal Customs Service……....….8

Chapter II. Specialization of customs authorities and regional customs administrations.................... .............................. .............................. ...12

2.1 Specialized customs authorities……………………..………….17

2.2 Specialization of regional customs departments…………………….21

Chapter III. Improving management in the customs authorities of the Russian Federation………………………………………………….. …….25

Conclusion………………………………………………………………….………30

References……………………………………………………….….....…….33

Appendix……………………………………………………………………..…..34

Introduction.

Customs in Russia is the responsibility of the federal government and is a set of methods and means to ensure compliance with customs and tariff regulation, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

A number of federal legislative, executive and judicial authorities are involved in the formation of measures for the customs and tariff regulation of foreign economic activity. The implementation of a set of customs and tariff measures for regulating foreign economic activity is entrusted to the Federal Customs Service (FCS) of the Russian Federation, which constitutes a single system that includes the central office of the FCS, regional customs departments (RTU), customs and customs posts of the Russian Federation, and representative offices of the Service abroad 1 . The Federal Customs Service of Russia is a federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

Customs in the Russian Federation is a special area of ​​activity, part of the national economy, its public sector, in which the customs authorities and other enterprises and organizations subordinate to the Federal Customs Service of Russia carry out, on the basis of a single technology, customs work and services that ensure the implementation of regulatory control, economic and information - analytical functions.

Customs in the Russian Federation characterized by a number of features:

It is an institutionalized system that includes two types of entities: a control subsystem - the FCS of Russia and managed subsystems - regional and specialized customs departments, customs offices and customs posts of the Russian Federation, representative offices of the Service abroad, as well as customs laboratories, research institutions and educational institutions , enterprises and organizations subordinate to the Federal Customs Service of Russia;

Represents a part of the public sector of the economy financed from the federal budget;

It ensures the performance of customs work and the provision of customs services and acts as a “clean” economic sector, since all organizations included in it are engaged in performing only customs operations.

The customs business has a complex structure, including a number of elements, including organization, management and economics.

Organization is a set of system structure and ways of functioning of its elements.

In the organizational structure of customs, socio-economic, material, technological and informational aspects are distinguished.

Socio-economic aspect is determined by the form of ownership of the main resources with the help of which customs work is carried out and customs services are provided. customs case in the Russian Federation is carried out on the basis of the state form of ownership. material basis customs affairs are fixed assets and inventories of customs authorities.

Technological aspect- this is a set of processes related to the performance of work and the provision of services in the customs business.

Information aspect is a collection of forms andways to streamline customs information.

Control in customs, it is the process of developing and implementing control actions (that is, the actions of the subject of management on the object of management, designed to achieve the goal of management) 2

concept "economics of customs" has several interpretations:

- First of all, this is the economy of the customs system, that is, the transformation of certain types of economic resources intoa customs product, or attraction, use, distribution and consumption by customs entities of production resources for the performance of customs work and the provision of customs services;

- Secondly, this is a set of economic relations between individuals and legal entities and the state represented by customs authorities in the process of customs activities;

- third, this is a body of scientific knowledge about the behavior of people in the process of using the resources of the customs service in the performance of customs work andprovision of customs services" aboutpatterns of functioning anddevelopment of economic objects, processes and relations in the customs sphere in all the variety of their connections, dependencies and mediation.

Chapter I. Characteristics and structure of the customs system in Russia.

1.1 Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy.

I directly carry out the customs business customs authorities of the Russian Federation, constituting a single federal centralized system, including the Federal Customs Service, regional customs administrations, customs and customs posts. 3The content of the customs business is determined by its functions and tasks. Under functions should be understood as the objectively determined main goals of the customs system, and under tasks- a set of problems, the solution of which leads to the achievement of goals, that is, the implementation of functions.

The customs authorities of the Russian Federation perform a set of interrelated functions: regulatory, control, economic, information and analytical, carry out managerial, operational, economic, legal and support activities, solve various problems. 4

Most of the tasks of the customs service can be considered economic, since their solution leads to the acceleration of the development of the national economy, the improvement of its structure, the formation of a civilized market, and the economic security of the country. In addition, the solution of these problems requires the expenditure of production resources and is assessed by economic indicators - savings or overspending of funds allocated from the federal budget.

Thus, the task of the customs authorities is the implementation of customs clearance and customs control, the creation of conditions conducive to the acceleration of trade across the customs border.

The customs authorities collect customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of these duties, taxes and fees, and take measures to enforce their collection.

The tasks of the customs authorities include ensuring compliance with the procedure for the movement of goods and vehicles across the customs border. Their task is also to ensure compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border.

Customs authorities ensure, within their competence, the protection of intellectual property rights. They are fighting smuggling and other crimes, administrative offenses in the field of customs, stop nottrafficking of narcotic drugs, weapons, cultural values ​​of radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of intellectual property, other goods across the customs border, as well as assist in the fight against international terrorism and the suppression of unlawful interference in airports of the Russian Federation, in the activities of international civil aviation.The customs authorities, within their competence, carry out currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with the legislation of the Russian Federation on currency regulation and control.

In order to analyze the state of the country's foreign trade, control over the receipt of customs payments to the federal budget, currency controlstate, dynamics and trends in the development of foreign trade of the Russian Federation, its trade and balance of payments and the economy as a whole, the customs authorities collect and process information on the movement of goods across the customs border and provide the data of customs statistics of the country's foreign trade to the President, the Federal Assembly, the Government of the Russian Federation and other bodies, which are determined by Russian legislation.

In order to ensure the solution of the tasks assigned to the customs authorities, they maintain special customs statistics in the manner established by the federal executive body authorized inarea of ​​customs.

The customs authorities ensure the fulfillment of the international obligations of the Russian Federation in the part relating to the customs business, cooperate with the customs and other competent authorities of foreign states, international organizations dealing with customs issues.

The range of tasks of the customs authorities includes informing and advising in the field of customs, providing, in the prescribed manner, state bodies, organizations andinformation questions.

Customs authorities develop, create anduse information systems and information technologies, protect information and the rights of subjects participating in information processes and informatization.

1.2 Functions, organizational structure of the Federal Customs Service.

The Federal Customs Service of Russia is the central executive body of the federal government, which directly manages the customs business in the Russian Federation (Article 7 of the Labor Code of the Russian Federation). He leads, unites and directs the activities of the customs authorities. As a federal body of the FCS of Russia, it is responsible for the implementation of the customs policy of the Russian Federation; ensures compliance with customs legislation and other legislation, development, strengthening the unity of the entire system of customs authorities headed by him. The Federal Customs Service of Russia performs not only the functions of direct management of the customs business, but also coordinating and control functions in this area. In cases provided for by the Labor Code of the Russian Federation, as well as other acts of legislation, the FCS of Russia issues, within its competence, acts on customs matters that are binding on all customs authorities of the Russian Federation, enterprises, institutions, organizations, regardless of ownership, as well as officials and citizens. The FCS of Russia, as a federal executive body, carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation and local governments. In some cases, the FCS of Russia may enter into direct relations with officials of enterprises, institutions, organizations, as well as individuals (for example, when officials of the FCS of Russia The main tasks of the FCS of Russia are: participation in the development of the customs policy of the Russian Federation; ensuring, within its competence, the unity of the customs territory of the Russian Federation; organization of the application and improvement of means of customs regulation of economic activity based on the priorities of the development of the Russian economy and the need to create favorable conditions for Russia's participation in world economic relations; organization and improvement of customs in the Russian Federation; ensuring compliance with customs legislation, as well as legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation; ensuring the participation of the Russian Federation in international cooperation on customs issues.