Structure of the customs authorities of the Russian Federation. Structure of the customs authorities of the Russian Federation

29.09.2019

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Introduction
Conclusion
Bibliography

Introduction

IN course work The topic is considered: “Customs of the Russian Federation, structure, tasks, powers.”

Currently, there is intensive economic development in all countries of the world, between which there is economic cooperation and exchange of goods. In the modern period, the Russian Federation is also actively involved in trade and export with foreign countries. The formation of the Customs Union, which consists of the states of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, is also of interest in considering this topic. Accordingly, based on the interests of ensuring the security of states, the customs union established customs borders, as well as regulation of the order of movement of goods, services and resources between the states of the customs union, as well as other states.

The customs authorities of the Russian Federation are law enforcement agencies, their activities are aimed at solving certain problems in the customs sphere. Thus, the organization of the activities of these law enforcement agencies deserves attention, so it seems that consideration of this topic is relevant and is of scientific and practical interest. On the one hand, the successful activities of these bodies depend on their proper organization and strict compliance with the law. On the other hand, there is insufficient development and unresolved issues. This means that consideration of this topic, in addition to scientific, has theoretical and practical significance.

Thus, the theoretical significance lies in the ability to systematize the main issues of the activities of customs authorities, consider their organizational structure, powers, and tasks assigned to them.

The practical significance lies in the ability to determine the main directions of activity of Russian customs in the modern period.

The goal is to study the organizational structure and powers of the customs of the Russian Federation and the tasks assigned to them. Analyze the possibility of improving the activities of this system of law enforcement agencies in Russia.

Chapter 1. Characteristics of the customs of the Russian Federation. Tasks

Currently, due to the formation of the Customs Union of Russia with the Republic of Kazakhstan, the Republic of Belarus, as part of the Eurasian Economic Community, and the implementation of a coordinated customs policy, unification national markets, implementing joint protection from the economic threat of other countries, establishing benefits for the movement of goods and resources, labor, directing activities to meet national interests in the field of economics, states included in the Customs Union, affect the interests of quite large quantity exporters and importers who in one way or another have to participate in customs clearance. In addition, the formation of relatively new forms and mechanisms of interaction and regulation of this range of relations is very relevant.

Day-to-day practical organization of solutions to issues related to customs affairs, this is the main activity of customs.

It has been established that customs regulation in the Russian Federation in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation consists in establishing the procedure and rules for regulating customs affairs in the Russian Federation. Customs in the Russian Federation is a set of means and methods for ensuring compliance with customs tariff regulation measures, as well as prohibitions and restrictions on the import of goods into the Russian Federation and the export of goods from the Russian Federation. Art. 2 Federal Law of the Russian Federation of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation”// “ Russian newspaper» No. 5348 dated November 29, 2010

As a rule, two or more parties take part in the activities of customs, which are entities empowered legal rights and responsibilities. One of the subjects is the customs authority, vested with authority in this area, the other subjects are persons or bodies transporting objects, or carrying out activities with such movement. This type relationship is of a public nature. Thus, customs authorities are special bodies endowed by the state with authority in the field of customs relations.

Legislation on customs authorities to ensure general activities Customs Union is entrusted with the following tasks:

1) assistance in the implementation of the common trade policy of the customs union;

2) ensuring the implementation of the customs legislation of the customs union and other legislation of the member states of the customs union, control over the implementation of which is entrusted to the customs authorities;

3) carrying out customs operations and carrying out customs control, including within the framework of providing mutual administrative assistance;

4) collection of customs duties, as well as special, anti-dumping and countervailing duties, monitoring the correctness of their calculation and timely payment, taking measures for their forced collection

within the limits of its competence;

5) ensuring, within its competence, compliance with customs tariff regulation measures and prohibitions and restrictions in relation to goods transported across the customs border;

6) ensuring, within its competence, compliance with the rights and legitimate interests of persons in the area of customs regulation and creating conditions for accelerating trade turnover across the customs border;

7) ensuring, within its competence, measures to protect the national security of the member states of the customs union, life and health of humans, animals and flora, environment, as well as in accordance with the international agreement of the member states of the customs union - measures to combat the legalization (laundering) of proceeds from crime and the financing of terrorism when monitoring the movement across the customs border of the currency of the member states of the customs union, securities and (or ) currency valuables, traveler's checks;

8) identification, prevention and suppression of administrative offenses and crimes in accordance with the legislation of the member states of the customs union;

9) ensuring the protection of rights intellectual property in the customs territory of the customs union within its competence;

10) maintaining customs statistics. Art. 6 Customs Code of the Customs Union (Appendix to the Agreement on the Customs Code of the Customs Union dated November 27, 2009, No. 17) // “Collection of Legislation of the Russian Federation” dated December 13, 2010, No. 50, Art. 6615

However, as can be seen from the analyzed article, the list of tasks is not exhaustive, since the legislation of states belonging to the customs union may provide for other tasks, the solution of which is entrusted to the customs authorities.

Chapter 2. Customs of Russia. Structure

Customs control is one of the functions of the state, therefore, this activity is ensured by the state, therefore there are specially authorized bodies to implement this function.

Today, customs plays an important role in the foreign trade activities of the state and, accordingly, takes its specific place in the system of law enforcement agencies.

Thus, the general management of customs is entrusted to the Government of the Russian Federation. As a rule, it is within its competence to ensure state policy in the field of development of customs activities and the development of regulations in this area.

Currently, Russian customs forms a single federal centralized system. The interests of customs authorities are represented by officials vested with appropriate powers. Customs authorities are independent from any authorities executive branch subjects of the Russian Federation, local governments and public organizations. They have no right to interfere in the work of customs authorities.

The legislation defines the structure of Russian customs:

The customs authorities are:

1) federal executive body authorized in the field of customs affairs;

2) regional customs departments;

3) customs;

4) customs posts. Art. 10 Federal Law of the Russian Federation of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” // “Rossiyskaya Gazeta” No. 5348 of November 29, 2010

Let us consider in more detail the activities of these bodies.

2.1 Federal Customs Service. Authority

The federal executive body in the field of customs is the Federal Customs Service of Russia.

Previously, regulations, public policy, as well as the development of regulations in this area belonged to the Ministry of Economic Development and Trade of the Russian Federation, now these functions have been transferred to the Federal Customs Service.

The powers assigned to the Federal Customs Service of Russia are exercised in accordance with the regulations governing this activity, international legal acts, and the Regulations on the Federal Customs Service dated July 26, 2006 No. 459.

This service is entrusted with the direct management of Russian customs. The customs service is in charge of all customs issues, which it manages through its structural divisions, namely with the help of the relevant departments, departments, and services.

The Federal Customs Service is vested with certain powers by law. Thus, these powers include: coming up with a rule-making initiative in their field of activity, as well as law-making activities within their competence that are of a subordinate nature, for example: developing procedures for maintaining registers of various kinds, regulating customs operations, the procedure for customs clearance of transported goods, vehicles, as well as persons involved in such registration; regulation of the procedure for processing customs declarations and transit declarations; procedure for issuing the required licenses. Develops requirements for the arrangement of warehouses for temporary storage of goods during customs clearance. Develops forms of receipts, acts, certificates necessary in customs activities, reporting forms for persons transporting goods, vehicles across the border, forms of reports on customs inspections, customs inspections individuals, goods. Conducting certification, qualification exams, issuing qualification certificates to customs clearance specialists is also under the jurisdiction of this service. Develops programs for the development of customs activities in the Russian Federation.

The control and supervisory powers of the service in the field of customs activities include the collection of customs taxes and duties, monitoring the timeliness of payment, the correctness of the calculation of duties, fees, taxes, as well as taking measures if necessary to enforce them. Establishment of prohibitions and restrictions on goods transported into the territory of Russia through customs, and also carry out procedures for customs control and clearance, transport control, sanitary and quarantine, quarantine phytosanitary, veterinary control. Conducts licensing for free warehouse establishments. Maintains registers of the established form of persons and organizations involved in customs clearance.

The Federal Customs Service is also vested with the authority to conduct cases of administrative offenses, as well as the authority to consider them, in accordance with the Code of the Russian Federation on Administrative Offenses and other acts in the field of customs activities. Inquiry, investigative actions in accordance with procedural legislation, operational investigative activities are also under the jurisdiction of the customs service.

The Federal Customs Service maintains statistics on customs activities, summarizes the practice of applying customs legislation, ensures uniform application of customs legislation on the territory of Russia by authorities and officials, and also considers applications and complaints about the actions and decisions of these officials.

To implement its powers, the customs service interacts with international organizations, as well as with government bodies in customs activities.

To summarize the chapter under consideration, it should be noted that the federal customs service is the central body that directs the activities of the entire customs service. It is also the coordinating and leading body; with its help, the normal and effective operation of the entire Russian customs system is ensured.

2.2 Customs departments. Authority

Customs departments are subordinate bodies of the federal customs service. They manage the customs authorities in the process of implementing the powers entrusted to them.

Currently, regional customs departments operate in 7 federal districts:

Central Regional Customs Administration;

North-West Regional Customs Administration;

Southern Regional Customs Administration;

Siberian Regional Customs Administration;

Volga Regional Customs Administration;

Far Eastern Regional Customs Administration;

Ural Regional Customs Administration;

Now it is necessary to note the list of powers. Thus, customs departments work to interact with law enforcement and other state authorities, authorities of foreign states competent in this area. Take measures in the field of customs control and security customs border Russia. Issue licenses, qualification certificates, and also revoke or cancel these documents.

They maintain the registers provided for in customs activities; maintaining regional customs statistics is also within the powers of these departments.

With regard to the powers of control and supervision of customs departments, it should be noted that they take measures for customs control and customs clearance. To prevent the commission of crimes and combat crimes, they are empowered to combat smuggling, commit administrative offenses, identify and take measures to suppress the illegal transportation across the border of drugs, weapons, items of historical and cultural value, as well as state-protected species of animals and plants. Customs departments manage subordinate customs authorities, and also create and liquidate customs posts. They have the authority to control the activities of subordinate bodies, organize and coordinate their activities; check the correctness of calculation and payment of customs duties; consider issues of providing installment plans and deferments for their payment. Ensure the activities of subordinate customs authorities, namely: carry out work on the placement and selection of personnel; Their powers include work on logistics, financial support within the limits of federal funding, and provision of regulatory literature necessary for the activities of customs authorities.

To summarize the above, it should be noted that these departments were created as intermediate bodies between the federal customs service, customs houses and customs posts, which is associated with the complication of the functions of customs affairs, as well as the need effective management lower authorities.

2.3 Customs and Customs posts. Their powers

Customs is the third and leading link in the structure of customs authorities. The bulk of customs work is assigned to them. As a rule, customs offices operate on the territory of the constituent entities of the Russian Federation. Customs offices are legal entities.

Thus, there are specialized customs offices, these include: operational customs offices, which carry out operational search activities and investigations in the event of customs crimes. Customs houses Domodedovo, Vnukovo, Sheremetyevskaya are designed to control the movement of goods and persons across the border of Russian territory.

Central customs control the movement of industrial goods across Russia: oil, electricity, gas.

The last type of Russian customs structure is customs posts, which are separate divisions of the service.

Due to the fact that customs posts may be somewhat distant from the customs border, they are also vested with powers to control certain types of goods, or they may be assigned other tasks, they can be divided into: internal, which are designed to solve problems in places movement of goods and vehicles within the territory of Russia. Therefore, as a rule, they are located in administrative-territorial centers and capitals of republics.

Border customs posts are located to control the movement of objects across the border of the Russian Federation.

Specialized customs posts can be distinguished: energy, sea, air, railway and other types.

In their activities, customs authorities have the following powers: carry out customs procedures provided for by law, ensure the movement of permitted goods and objects into the territory of Russia; control the conduct of currency transactions, assess customs duties, payments, taxes, control and ensure payment of accrued payments. Considers issues of exemption or deferment of customs duties. Collect and process data to maintain customs statistics. Conducts cases of administrative offenses in the field of customs activities. They have powers to combat smuggling, other violations and crimes. Customs houses have the functions of monitoring the activities of subordinate customs posts.

To implement control functions, powers have been granted to inspect and inspect transported cargo, transport, citizens’ luggage, and inspect territories and premises with arriving goods. Conduct surveys and receive explanations relevant for customs control. Control over the activities of warehouses located within the jurisdiction of customs.

In the field of combating administrative offenses, they initiate, investigate and consider cases, within the limits of authority, and conduct operational investigative activities.

They collect and summarize data for customs statistics, analyze law enforcement practices and existing problems in the activities of customs. Interaction with government bodies competent in this activity.

Having analyzed the features and powers of customs and customs posts, it can be noted that in connection with the development of commodity exchange and foreign trade activities of the state, customs control is also becoming more complicated, so the need to create additional customs structural units that meet modern requirements is obvious.

customs post customs border

Conclusion

In conclusion, considering the topic “Customs of the Russian Federation: structure, tasks, powers,” we can say that customs plays its own characteristic role in the system of law enforcement agencies of Russia. The main purpose of customs is to facilitate the implementation by the state of activities to develop foreign economic relations, development national economy, market, ensuring economic and other security of the country.

It should be noted that the list of customs authorities is currently legislatively established: the Federal Customs Service, regional customs departments, customs houses and customs posts. Since these bodies have their own special tasks, they are vested with certain powers to implement them, which distinguishes them from other law enforcement agencies. Customs and customs posts are entrusted with the main burden in areas of activity; they have a fairly wide range of powers. The activities of the federal customs service, as well as regional customs committees, are mainly of a managerial nature. There are also specialized customs offices that have a narrower range of powers, these include operational, energy and others. In turn, they also play a rather important role, firstly, reducing the burden on other customs, and secondly, ensuring the security of the country.

So, to summarize, I note that at present, in connection with the integration of Russia into the world community, the intensive development of the state’s economy, the role of customs plays a very important role. In accordance with modern requirements, it is necessary to organize a customs service that will ensure the security of the state, the high-quality implementation of control functions and the prevention of crimes against the state.

Bibliography

Regulatory acts:

1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993), taking into account amendments from December 30, 2008 No. 6 - FKZ, from December 30, 2008 No. 7-FKZ // "Rossiyskaya Gazeta", No. 7 from 21.01. 2009

2. Customs Code of the Customs Union (Appendix to the Agreement on the Customs Code of the Customs Union dated November 27, 2009 No. 17) // “Collection of Legislation of the Russian Federation” dated December 13, 2010, No. 50, Art. 6615

3. Federal Law of the Russian Federation "On customs regulation in the Russian Federation" dated November 27, 2010 N 311-FZ // "Rossiyskaya Gazeta" No. 5348 dated November 29, 2010

4. Regulations on the Federal Customs Service dated July 26, 2009 No. 459 (as amended by Decree of the Government of the Russian Federation dated June 20, 2011 No. 480) // “Collection of Legislation of the Russian Federation” dated June 27, 2011, No. 26, Art. 3804

5. Order of the Federal Customs Service dated August 13, 2007 No. 965 (as amended by Order of the Federal Customs Service of the Russian Federation dated December 21, 2009 No. 2307) “On approval of the general regulations on the customs post” // “Rossiyskaya Gazeta”, No. 27 dated February 10, 2010 G.

\Special literature:

6. Andriashin Kh.A., Balakin V.V., Svikhunov V.G., Customs law: textbook. - M.: Master, 2009. - 350 p.

7. Voblikov A.B., Customs law: training manual. - Tver: Tverskoy state university, 2011. - 180 p.

8. Grave A.V., Customs Law. Textbook. - M.: Prospekt, 2010. - 235 p.

9. Kovalev M.A., Law enforcement agencies. Textbook. - M.: Zertsalo, 2010. - 400 p.

10. Chernikov V.V., Judicial system and law enforcement agencies of the Russian Federation: textbook. - M.: Prospekt, 2009. - 300 p.

Periodicals:

11. Suslov N.A. Customs authorities: legal status and ways to improve it // "State and Law". - 2010. - No. 3. - p.35

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Customs structure: levels and powers

1. FCS - government agency executive branch, which has the broadest powers.
2. Regional departments, which are located in the capitals of federal districts.
3. Divisions that most often deal with registration and operate within a certain subject of the federation, reporting to regional centers. There are also structures subordinate directly to the FCS (for example, located at main airports and others). There are also specialized structures whose task is not to design, but to implement other functions. An example is operational customs, whose employees specialize in detecting contraband.
4. Posts that are subordinate to customs. Some posts have separate departments specializing in customs control and clearance.

Thanks to this fairly flexible and not overly cumbersome customs structure Russian system quite different high degree efficiency and speed of response. Of course, the domestic service is inferior in productivity to the best services in the world, but it cannot be called ineffective either.

Functions of customs

The extensive, but at the same time, effective structure of Russian customs allows this government agency to carry out a whole series important functions, including:

participation in the planning and implementation of state customs policy;
protection of domestic economic interests, assistance in ensuring the economic security of the country;
regulation of trade and economic relations with various countries, collection of all types of customs duties, determination of the procedure for moving all types of goods across the domestic customs border;
control and registration, regulatory stimulation of trade turnover optimization;
maintaining all profile statistics;
the fight against smuggling and all types of violations of customs rules, suppression of illegal drug trafficking and other prohibited goods.

This body has quite a lot of tasks, and in order to effectively solve them, the customs structure is regularly reformatted by the state. True, basically, this concerns not the main vertical structure of the organization, but the creation, disbandment and repurposing of individual customs posts. In recent years, Russian customs has managed to get rid of most of the bureaucratic tools, and is now an organization with which it is quite possible to deal.

Ask your question about the structure of Russian customs:

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

Goals

The customs border is the parameters of free warehouses and economic zones. And also all the borders of 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. Violations of legislation and regulations in this area (for example, cases of smuggling) entail 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, health and life of people. The economic goals pursued by customs authorities are replenishing state budget revenues and protecting 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 over all customs activities. This is ensured by a number of factors:

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

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

Development of appropriate policy for the Russian Federation, its implementation.
Participation in organizing and improving the department's system.
Ensuring the unity of the customs territory and the security of the Russian economy.
Protecting the interests of the Russian economy.
International cooperation in the field of customs issues and problems.

Customs system

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

State Customs Committee of the Russian Federation.
Customs departments in the regions of the Russian Federation.
The departments themselves.
Posts.

There are also special divisions in this system: laboratories, scientific, research and educational institutions, computer centers, other organizations and enterprises. The customs authorities of the Russian Federation are headed by the State Customs Committee with a chairman. He is appointed and dismissed by the President of Russia. The board, formed as an advisory body under the chairman, considers the most important issues. It includes not only a 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 departmental policies.

Customs Committee

The system of customs authorities is headed, as already mentioned, by the State Customs Committee. This department manages all lower-level structural units. It consists of many departments distributed in areas of activity: control, revenue, analysis and statistics, legal and customs departments, centers of currency control, security, combating 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 specialized 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 does not at all coincide with the administrative division of Russia. They finance subordinate units, interact with local government and other law enforcement agencies and commercial structures.

Currently, ten regional customs departments have been created and operate in Russia. These are Tatar, Dagestan, West Siberian, Moscow, Ural, Volga, East Siberian, North Caucasian, Far Eastern and Northwestern. There are border customs and internal ones. 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.

Customs post

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

Collection of customs duties, taxes and other customs payments.
Enforcement permitting procedure in the movement of transport and goods across the border of the Russian Federation.
Combating smuggling and other violations of customs rules and tax laws.
Profile statistics foreign trade and special data for the Russian Federation.
Commodity nomenclature of foreign economic activity.
Control over the export from the country of strategic and other vital materials for the interests of the Russian Federation.
Currency control is within the competence.
Compliance with all international obligations relating to customs.
Many other features.

Customs control authorities

They are staffed by authorized persons. It is they who exercise control in this area. The customs authorities of the Russian Federation also carry out control by checking information and documents. Department employees conduct inspections of vehicles, goods and individuals through registration, oral questioning, checking all reporting systems, inspecting territories and storage warehouses, duty-free trade points and free zones. In a word, all those places where appropriate control must be carried out.

Since customs regulation is one of the functions of the state apparatus of the Russian Federation, the management of this entire area also falls within the competence of control. The Federal Customs Service of the Russian Federation has the right to create the necessary auxiliary structures. These are customs institutions, authorities 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, these bodies are assigned the following functions.

Monitoring and improving the method of operations necessary at the border.
Assistance in the development of Russian foreign trade, foreign economic relations of all entities, and in accelerating trade turnover.
Maintaining special statistics of customs and foreign trade.
Collection of taxes, countervailing, special, anti-dumping duties. Collection of fees, as well as monitoring the timeliness of payment and correct calculation.
Maintaining order when moving 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 protective measures public order, state security, human health and life, his morality, environmental protection, animals and plants, as well as protecting the interests of consumers of goods imported into the Russian Federation.
Control of currency transactions that are associated with the movement of goods to 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.
Anti-money laundering measures obtained from crime. As well as the financing of terrorism when moving currency, securities and traveler's checks across the border.
Information and advice on customs matters, clarification of rights and obligations to interested parties, assistance to participants in foreign economic relations when carrying out 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 above, the functions of customs authorities can be classified as follows. The first group is the main ones, that is, external, sectoral. They can be implemented only at the level of administrative relations: customs control, information, collection of payments, provision of benefits, and so on. The second group provides management of organs. These are internal functions - financial, planning, personnel, logistics and other activities that ensure work of an organizational nature.

Rights of customs authorities

When performing the functions assigned to them, customs authorities may use the following rights:

Request information and documents.
Check with officials and citizens participating in customs operations for an identity document.
Require legal entities and individuals to confirm their authority to operate.
Carry out operational investigative activities in order to identify, prevent, suppress and solve a crime within the competence determined by the legislation of the Russian Federation.
Carry out urgent investigative actions and inquiries within the limits of 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 for crime prevention.
Detain and deliver to office premises persons who are suspected of committing crimes, administrative offenses or those who are within the borders of customs affairs.
Documentation, audio and video recording, photography and filming of events and facts that are related to the import into and export from the Russian Federation of goods, with transportation and storage that are under the control of customs, as well as cargo transportation or other operations.
Numerous other rights.

State authorities in the constituent entities of the Russian Federation, as well as local self-government and any public organizations It is prohibited to interfere with the activities of customs departments in the exercise of their respective functions.

Russia performs a number of functions to regulate and comply with customs law, is responsible for exports and imports, and determines the amount of duties at the federal and local levels. The list of tasks is huge, therefore the structure of the Federal Customs Service is branched and has several levels for efficient work every official.

From the history of customs service in Russia

The first organization of customs services and duties in Russia can be dated back to the 10th century. Merchants supplying consumer goods via water and land routes were required to pay tax at outposts (current customs points) - the most common tax of that time on goods. The collection was carried out by Mytniks. Three centuries later, the Tatar-Mongols who came introduced the tamga, which was levied for the seal of the governor when the goods went for sale. The modern term “customs” comes from the word “tamga”.

In Tsarist Russia, tax collection was carried out by unpaid heads and kissers. They received a bonus for increasing income from customs duties or paid the shortfall themselves when revenues to the treasury decreased. For abuse of official position, financial transactions of the tsarist "customs officers" were severely punished, including the death penalty.

Over the entire period of its formation, the administration underwent many reforms under Peter the Great and Catherine the Second. TO 19th century For the first time, smuggling - a method of illegally importing luggage - is becoming widespread. At the borders with Russia, criminals are sometimes caught with very large consignments hidden from customs officers. Only in 1921 was a law against smuggling passed. The period coincided with the years of “war communism” - a time of shortages and surplus appropriation. In 1924, the first codified charter of customs authorities was adopted, the main control over the export and import of goods. The State Customs Committee of Russia was created by decree of the President of the RSFSR in October 1991, and the decree “On the Federal Customs Service” was created in 2004.

What is the Federal Customs Service for the state?

The Federal Customs Service is the central executive body that controls the import and export of goods, the legality of transportation and establishes duties, and also monitors compliance with the legal framework relating to customs. The Federal Customs Service stands to protect the economic interests of the country, protecting consumers from counterfeit goods, smuggling, and things that pose a danger to people.

Main tasks and functions of the Federal Customs Service of Russia

The Federal Customs Service authorities have the following tasks:

constant improvement of customs regulations on the territory of the Russian Federation to attract foreign investment;
interaction with international representative offices of customs services to jointly combat terrorism, smuggling and counterfeiting;
development in customs administration, introduction of Western software developments into the Russian service;
assistance in the development of foreign economic relations with Russia.

The functions of the customs service are:

development of customs policy and its application;
establishment of customs duties;
protection of the country's economic interests;
compliance with the rules and regulations for the movement of goods across the customs border;
suppressing the activities of smugglers and illegally imported and exported goods.

Legislative framework regulating the activities of the Federal Customs Service

The main legislative document that reflects the functions, tasks, and structure of the Federal Customs Service of Russia is the Labor Code of the Russian Federation and the Regulations on State Customs Control. Customs policy is formulated in Article 2 of the Labor Code of the Russian Federation. Additions and changes are recorded in additional regulatory documents. There is a separate article on customs offenses and the competence of customs authorities in the Criminal Procedure Code of the Russian Federation.

The customs service also relies on the Constitution of the Russian Federation, federal laws, international agreements, and legal acts of the Central Bank of Russia.

Structure of the Federal Customs Service

The FCS has the following hierarchy:

Federal Customs Service.
Regional customs structures and customs offices of direct subordination. They report directly to the FCS.
Customs.
Customs posts
Technical control and maintenance departments, cost departments, currency control department. They are at every customs post.

Organizational structure of the Federal Customs Service: management

The organizational structure of the FCS is represented by the leadership and staff of the FCS. The head of the service is the head Bulavin V.I. Ego right hand and the second person in the composition and structure of the central apparatus of the FCS was appointed first deputy head R.V. Davydov.

There are also 6 more deputy heads who, within the FCS structure, are responsible for various areas of activity of the customs department.

The main tasks of the head of the customs service are:

resolving issues related to customs clearance in accordance with the legislation of the Russian Federation;
making changes and personnel reshuffles in the structure of the central apparatus of the Federal Customs Service of Russia;
customs budget preparation;
approval of the staff and salary fund in the structure of the Federal Customs Service of the Russian Federation, including at the regional level;
distribution of responsibilities between deputies;
drawing up and approval of decrees and regulations relating to the powers of the Federal Service;
resolving issues regarding awards and badges of honor for customs officers who distinguished themselves in their service;
approval of regulations on divisions in the structure of the Federal Customs Service of the Russian Federation.

The head is personally responsible for the activities of the entire system, both at the federal and regional levels, and for all violations that contradict regulatory documents.

FCS apparatus

The management structure of the FCS is represented by the following bodies and departments:

Main organizational and inspection department. This unit inspects the activities of organizations reporting to the FCS, performs methodological functions, monitors the implementation of decrees of the head of the customs service, organizes strategic planning and controls its implementation, is responsible for the main economic indicators of the service, and reports information in analytical form about the work of the service to management.
Control information technology. This division is responsible for the information platform for the entire structure of the Federal Customs Service. His tasks also include protecting databases and information technologies, informatization, setting up telecommunications, and participating in the strategic planning of the entire service.
Department of customs clearance and control. It develops a general procedure for customs operations when moving goods across the border, monitors the work of all departments of services, participates in reforming customs policy, and makes proposals for improving customs operations procedures.
Anti-Smuggling Department. It is engaged in intelligence regarding persons violating customs legislation, protects the economic interests of Russia, carries out preventive work regarding the legal import and export of goods, participates in search activities for violators, participates in criminal cases in accordance with the competence of officials specified in the criminal procedure Code.
Logistics Department. Conducting administrative and economic activities in customs authorities, medical and social services for FCS officials.
Department of Tariff Regulation and Customs Revenue. It develops a tariff schedule of duties in accordance with international agreements, regulates the accounting of all taxes paid and monitors their receipt in the treasury, monitors compliance with the payment of duties from regional authorities and the receipt of revenue in full.
Financial and economic management. It draws up estimates, distributes budget funds according to the structure and composition of the Federal Customs Service of Russia, exercises control over the expenditure of targeted funds, and provides pensions to persons who served in customs.
Control Monitoring compliance with the correctness of all customs procedures in relation to goods, assistance in protecting the interests of declarants.
Department of Customs Inquiry and Investigation. It handles cases of administrative violations concerning the customs service and monitors compliance with the procedure for seizure of goods.
Legal management. It is involved in the preparation federal laws, international agreements.
Office of Trade Restrictions, Foreign Exchange and Protecting the economic interests of Russia, monitoring the parties’ compliance with international agreements, monitoring all currency transactions.
Business management. Ensures correct document flow.
Civil service and personnel management. Here the implementation of personnel policy, staffing, and organization of service in the customs authorities are carried out.
Public relations management. Interaction with the media.
Anti-Corruption Department. Preventive measures, identification of corruption-related violations among customs employees.
Customs Cooperation Department. The task of the FCS is Russia's participation in the international arena in the field of customs interests, preparation and submission of proposals for joint mutually beneficial agreements with other countries.
Customs statistics management. The responsibilities of this department include calculation and analysis of indicators of economic activity of customs authorities for the past period, comparative analysis between regional customs departments.
Control and audit department. Carries out independent audit work in relation to customs service units.
Control It is responsible for monitoring compliance with product nomenclatures and classification in accordance with these nomenclatures.
Analytical management. The division analyzes the activities of customs when moving goods across the border of the Eurasian Economic Union, improves the risk management system, controls the export and import of goods, including the movement of excisable goods, and evaluates the efficiency of work within the management structure of the Federal Customs Service of Russia.

Central Customs Administration (CCU)

The platform for the activities of the FCS is the Central Customs Administration, which, like the FCS, is located in Moscow. The CTU department houses the most important and largest customs authorities of regional significance, customs offices, and customs posts. 18 regions, 13 customs offices and 91 customs points are subordinate to the CTU.

Here new developments of customs procedures are prepared, tested and implemented software and technology. Over the years of its existence, the TsTU has become one of the significant divisions of the Federal Customs Service. In its customs territories, 4 departments have been created that control the customs border with Ukraine and Belarus. Management accounts for the bulk of revenue from customs activities.

Regional customs departments (RTU)

The Federal Customs Service includes regional customs divisions that are accountable to the FCS. The following subordinate departments are distinguished:

Northwestern RTU;
Far Eastern;
North Caucasian;
Povolzhskoe;
East Siberian;
West Siberian;
Tatar;
Ural;
Kaliningradskoe;
Western;
Moscow;
Dagestan;
Bashkir.

RTUs implement customs policy in the regions, protect the economic interests of Russia, make proposals for the region, and ensure the coordinated work of the entire FCS. All tasks are performed according to the competence of the regional customs authority. RTU performs the functions of monitoring compliance with regulatory aspects, tracking the movement of goods in the region, currency movements, and deals with personnel policy in the regional administration.

RTU structure

The RTU hierarchy is similar to organizational structure Federal Customs Service of Russia. There is also a chief who is appointed only by the Chairman of the central office. His deputies and the chief accountant are also appointed and dismissed upon submission of information from the regional chief. Personnel changes at other levels are carried out by resolution of the chief, based on the regulations on customs services. The tasks of the head of the RTU are to manage the regional unit on the principles of sole authority, to monitor compliance and implementation of all assigned tasks.

The head interacts with the central customs authority, submitting a report on the work done, and monitors operational investigative activities. On the financial side, the head of the RTU is responsible for the distribution budget funds allocated by the Federal Customs Service and provides justification for their intended use.

The chief has deputies who perform approximately the same role as the deputy heads of the Federal Customs Service, but at the regional level.

Customs as a reporting organization of the FCS and RTS

Customs of the Russian Federation are part of the customs system of Russia and are subject to federal service and the regional administration to which they belong. Sometimes, by decision of the central office, some customs offices may be exclusively subordinate to the Federal Customs Service. Customs are divided into border and internal. Border customs offices are located on the state border in the area of major transport hubs, and internal customs controls import and export within the country between regions. There is also a specialized customs office that carries out customs operations with special cargo: oil, gas, electricity. The activities of customs offices are regulated by regulations.

The tasks of customs are:

ensuring the unity of the customs borders of the state;
implementation of customs policy;
implementation of customs procedures;
identification of cargo transportation violations;
application of customs tariffs and goods registration systems;
providing own activities with financial, material and human resources.

Customs posts

One of the links in the customs system is He is accountable to customs, or may be directly subordinate to the RTS. Individual posts operate under the guidance of the federal service.

The creation and reorganization of a customs post lies on the shoulders of the RTS; if the post has the exclusive status of a legal entity, then it is handled by the FCS. Typically, a customs post does not take this organizational form. But if the Federal Customs Service decides to give a post the status of a legal entity, then it has its own balance sheet, charter, and bank accounts. Such a post may manage property assigned to federal agencies.

The functions of the customs post are to carry out and carry out all customs operations, control over the legality and legality of procedures, and implement adopted resolutions of federal and regional significance.

Department of Customs Procedures and Customs Control (OTP and TC)

OTP and TC are subordinate to customs and build a work plan in agreement with customs, RTS and the Federal Customs Service of Russia. The plan is approved by the first deputy head for customs control. Appointment to a leadership position is made by the head of customs, who in turn approves the candidate with the regional service. The head of the department also has deputies. The management of OTP and TC approve the number of personnel, job descriptions, registered in the Federal Customs Service, distributes job responsibilities. The procedures and control department is faced with the tasks of complying with customs regulations, implementing customs policy, and interacting with other participants in customs processes: declarants, temporary storage warehouses. The department keeps records of special goods that have passed customs procedures and interacts with tax authorities for international transport, coordinates simplified schemes of customs procedures with the RTS. OTP and TC participates in the analytical collection of information on the efficiency of customs authorities, develops a strategy and preventive measures for risks. The department takes part in the inspection of customs authorities on the issue of compliance regulatory documents customs policy. He also makes decisions on processing and disposal, or arrest of illegal products.

Customs authorities of the Russian Federation that carry out customs business in the Russian Federation constitute a unified system, which includes: State Customs Committee(SCC) of the Russian Federation, regional customs departments(RTU) RF, customs RF, customs posts RF. The regulations on the State Customs Code of the Russian Federation are approved by the President of the Russian Federation or, on his instructions, by the Government of the Russian Federation. The creation, reorganization and liquidation of RTU and customs offices are carried out by the State Customs Committee of the Russian Federation, and customs posts - by RTU. RTUs, customs houses and customs posts operate on the basis of provisions approved by the State Customs Committee of the Russian Federation.

State Customs Committee (SCC) of the Russian Federation heads the system of customs authorities of the Russian Federation. It is the central (federal) executive body that directly manages customs affairs in the Russian Federation.

The State Customs Committee of the Russian Federation is headed by a chairman, appointed and dismissed by the President of the Russian Federation. Deputy chairmen of the State Customs Committee of the Russian Federation are appointed and dismissed from their positions by the Government of the Russian Federation upon the proposal of the chairman of the State Customs Committee of the Russian Federation.

A board and advisory council on customs policy is being formed in the State Customs Committee. The central apparatus of the State Customs Committee includes departments and departments. Among them, in particular:

Department for Combating Smuggling and Violations of Customs Regulations;

Customs Protection Department;

Customs and Tariff Administration;

Administration of Federal Customs Revenue;

Office of Personnel and Educational Institutions;

Department of Social Development;

Logistics Department;

Capital Construction Department;

Currency Control Department;

Internal security department.

The structure of the State Customs Committee of the Russian Federation also includes the Main Scientific Information Computing Center and the Central Customs Laboratory.

Regulatory acts of the State Customs Committee of the Russian Federation on customs matters are acts general, are valid throughout the Russian Federation and are binding on all individuals and legal entities, state authorities and local governments, and their officials.

Regional customs departments (RTU) of the Russian Federation are an intermediate link between the State Customs Committee of the Russian Federation and the customs of the Russian Federation. The legal status of the RTU was initially enshrined in the Temporary Regulations on the North-West Customs Administration, approved by order of the State Customs Committee of the Russian Federation dated February 11, 1992. On January 10, 1996, by order of the State Customs Committee of the Russian Federation No. Customs Administration of the Russian Federation (Appendix No. 1 to the order of the State Customs Committee of the Russian Federation dated January 10, 1996).

This provision stipulates that RTUs are part of the unified system of customs authorities of the Russian Federation and, under the direct leadership of the State Customs Committee of Russia, implement customs policy and ensure the implementation of customs affairs in the territory of the subordinate region.

The concept of “customs region” was introduced, the boundaries of which do not coincide with the borders of the constituent entities of the Russian Federation. For example, the area of activity of the North-Western RTU includes: the city of St. Petersburg, Leningrad, Arkhangelsk, Vologda, Murmansk, Novgorod, Pskov regions, as well as the Republics of Karelia and Komi.

RTUs manage customs affairs on the territory of the corresponding customs region and directly manage individual customs offices. Structurally, RTUs consist of departments and services that carry out activities in the customs region in the same areas as the departments and departments of the State Customs Committee of the Russian Federation. The RTU is headed by a chief who is appointed to the position and dismissed from it by the Chairman of the State Customs Committee of the Russian Federation.

Customs of the Russian Federation - this is a state body through which the import and export of imported and exported goods, luggage, postal items and other cargo. The boundaries of customs activities are determined by the State Customs Committee of the Russian Federation. It is he who created and liquidated the customs houses of the Russian Federation. The main issues of the organization and activities of the customs of the Russian Federation are regulated General provision on the customs of the Russian Federation (Appendix No. 2 to the order of the State Customs Committee of the Russian Federation No. 12 of January 10, 1996).

Currently, there are border customs offices created at the customs border (for example, Sochi, Belgorod), internal customs (for example, Vladimir, Ivanovo, Novosibirsk), sea customs (for example, Baltic customs in St. Petersburg), river customs (for example, Nevelskaya customs), air customs (for example, Vnukovo, Sheremetyevsk customs in Moscow; Pulkovo customs in St. Petersburg)

Customs of the Russian Federation is legal entity, has a stamp with an image state emblem Russian Federation, current accounts in banks and other credit institutions.

Customs post The Russian Federation is a division of the customs of the Russian Federation, authorized to fully carry out customs clearance and customs control at a certain point or in a certain territory. The main issues of the organization and activities of customs posts are regulated by the General Regulations on the Customs Post of the Russian Federation (Appendix No. 3 to Order of the State Customs Committee of the Russian Federation No. 12 of January 10, 1996).

The customs post carries out its activities under the guidance of the customs office of which it is a part. Individual customs posts may be subordinated directly to the RTU. The creation, reorganization and liquidation of a customs post of the Russian Federation is carried out by the RTU, and a customs post that is part of a customs office subordinate directly to the State Customs Committee of the Russian Federation is carried out by the State Customs Committee of the Russian Federation. These same bodies determine, in agreement with customs, the territory of operation of the customs post. By decision of the State Customs Committee of the Russian Federation, upon submission of the RTU, a customs post may be given the status of a legal entity.

The structure of the customs authorities of the Russian Federation also has a specialized Customs Guard Service . It was created with the aim of implementing the necessary measures to protect the customs border of the Russian Federation, protecting administrative buildings of customs authorities, institutions, organizations and enterprises subordinate to the State Customs Committee of the Russian Federation, customs escort of goods and customs supervision, protection of customs officials and members of their families from unlawful attacks. The structure of the Customs Security Service includes: the Customs Security Department of the State Customs Committee of the Russian Federation, customs security units, rapid response units, operational duty services in the RTU of the Russian Federation, customs guard departments in the customs houses of the Russian Federation, customs guard groups and operational duty officers at customs posts of the Russian Federation.