Customs authorities: concept, structure, system and principles of activity

Customs authorities are a part of law enforcement agencies that protects economic security and sovereignty, monitors the conditions and procedure for moving goods and vehicles across the border, charges and prepares appropriate payments.

Goals

The customs border is the parameters of free warehouses and economic zones. As well as all the borders of the Russian Federation. This customs territory is provided by law and order, the protection of the rights and interests of all citizens, society, organizations and the state through a system of specific bodies. Violation of laws 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 the customs authorities are the replenishment of state budget revenues, the protection of the interests of Russian producers through the establishment of restrictions, quotas and tariffs.

Tasks

The Constitution of the Russian Federation prescribes the exclusive monopoly of the state on all customs activities. It provides a number of factors:

• Common customs policy.
• The unity of the border and territory.
• Unified system and general regulation of activities carried out by customs authorities.

The organization and legal basis is determined by the Customs Code of the Russian Federation, as well as individual laws and regulations, international treaties. If other countries with Russia establish other rules that are not provided for by domestic law, 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 department system.
3. Ensuring the unity of the customs territory and the security of the economy of the Russian Federation.
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:

• Gos. Customs Committee of the Russian Federation.
• Customs offices in the regions of the Russian Federation.
• Actually departments.
• Posts.

There are also special units 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 college, formed as a deliberative body under the chairman, considers the most important issues. It includes not only the chairman with the deputies, but also other competent employees. The Committee also has an Advisory Council that controls the customs authorities of the Russian Federation. He also reviews and analyzes agency policies.

Customs Committee

The system of customs authorities is headed, as already mentioned, by the State Customs Committee. This department runs all subordinates. structural units. It consists of many departments, distributed by areas of activity: control, income, analysis and statistics, legal and customs departments, centers of currency control, security, to combat smuggling and crimes in this area. The State Customs Committee of Russia exercises control and organizational functions, determines the relevant authorities of the Russian Federation, reorganizes and liquidates the specialized departments, determines the legal status.

Customs office

The activities of customs authorities in the regions are carried out on the basis of organization customs affairs. This also includes the management of posts in this territory, which does not coincide with the administrative division of Russia. They finance subordinate units, interact with local government and other law enforcement bodies and commercial structures.

Now ten customs administrations 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 Caucasus, Far East and North-West. There are border customs and domestic. That is, those that are created at the border and those that operate inside the country. Customs - a legal entity that has its own seal and its own bank accounts. This allows her to carry out customs regulation on her own.

the customs post

This is a fully authorized division. An object capable of monitoring and processing a specific point on a specific territory is a customs post. It is not a legal entity by itself, but it performs the following functions:

1. Collection of customs duties, taxes and other customs payments.
2. Ensuring compliance with the permitting order in the movement of transport and goods across the border of the Russian Federation.
3. Combating smuggling and other violations of customs regulations 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 from the country of strategic and other vital materials for the interests of the Russian Federation.
7. Currency control within the competence.
8. Fulfillment of all international obligations regarding customs.
9. Many other features.

Customs Control

Authorized persons work in them. They are the ones who are in charge of management. The customs authorities of the Russian Federation also carry out control by checking information and documents. Employees of the department conduct inspection of vehicles, goods and individuals through accounting, oral interviews, verification of all reporting systems, inspection of territories and warehouses, duty-free points and free zones. In a word, all those places where appropriate control is to be carried out.

Since customs regulation is one of the functions of the state apparatus of the Russian Federation, control over this entire area also falls within the control competence. The FCS of the Russian Federation has the right to create the necessary supporting 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, the following functions are prescribed to these authorities.

• Control and improvement of the method of operations necessary at the border.
• Help in the development of foreign trade of Russia, foreign economic relations of all entities, in accelerating trade.
• Maintaining special statistics on customs and foreign trade.
• Taxation, compensation, special, anti-dumping duties. Collection of fees, as well as control of timely payment and correct calculation.
• Compliance with the movement 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, its morality, 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 foreign exchange transactions related to the movement of goods to and from the Russian Federation across the border.
• Assistance in developing the transit and export potential of the Russian Federation, optimizing the export structure and promoting the interests of domestic producers.
• Countermeasures against money laundering. As well as the financing of terrorism when moving currency, securities and traveller's checks across the border.
• Informing and advising on customs affairs, explaining the rights and obligations to interested parties, assisting participants in foreign economic relations in customs operations.
• Fulfillment of international obligations of the Russian Federation in the field of customs, cooperation with the competent authorities of other states, as well as organizations that are involved in this matter.
• Research and development in the field of customs.

Based on the foregoing, the functions of customs authorities can be classified as follows. The first group - the main, that is, external, industry. 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 organ management. These are internal functions - financial, planning, personnel, material and technical and other activities that ensure organizational work.

Customs Rights

Performing the functions assigned to them, customs authorities can use the following rights:

• Require information and documents.
• Check with officials and citizens involved in the customs operation, an identity document.
• Demand from legal entities and individuals confirmation of authority to operate.
• To carry out operational investigative activities in order to identify, prevent, suppress and solve a crime within the competence defined by the legislation of the Russian Federation.
• Carry out urgent investigative actions and inquiry within the competence and in the order that is defined by the legislation of the Russian Federation.
• Bring to administrative responsibility.
• Use communications equipment or vehicles owned by public associations or organizations to prevent crime.
• To detain and deliver to the office premises of persons who are suspected of committing crimes, administrative offenses or those who are within the boundaries of customs.
• Documentation, audio and video recording, photo and film shooting of events and facts that are related to the importation into and export of goods from the Russian Federation, transportation and storage, which are under the control of customs, as well as the performance of freight traffic 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.