The customs system plays a crucial role in any civilized state. The Russian Federation, as the largest country in the world in terms of area, is simply obliged to have a high-quality system of customs authorities and authorities. To this end, the concept of customs relations is present in Russian legislation. This article will describe in detail about the types, content and features of domestic cross-border law. So let's get started.
Customs Law Structure
In jurisprudence, customs relations refer to the totality of social relations that are governed by customs law. It should talk about the content of the presented relationship. The object of regulation here is the totality of relations associated with the transport of goods across borders.
The subjects of legal relations of a customs nature are the specific participants in the relationship - persons and bodies involved in the transport of goods across borders. The powers and professional functions exercised by the subjects of relations form the content of the legal relationship.
Types of customs relations
The relations under consideration are divided into two types:
- Security - arising from a violation of the rule of law.
- Regulatory - expressed in the legitimate behavior of participants.
There is another classification according to which relations are divided into simple (the presence of two entities) and complex (the presence of three or more entities). It should be noted that relations of a complex nature prevail in Russian customs law.
Specialists in the field of jurisprudence identify another series of classifications in the field of customs law. Here it is worth paying attention, for example, to secondary and primary relationships. With this, everything is simple. The first crossing across the border is called primary, and the subsequent ones are called secondary.
There is also a division into relations of a procedural and material nature. Individually-specific cases relate to the sphere of procedural law, and relations regulated by material norms are material in nature.
The emergence of customs relations
Specialists in the field of jurisprudence identify three sources of legal relations:
- The moment of crossing the border - for example, the formation of a legal relationship between an individual and a customs authority.
- After crossing the border - for example, between a participant in a foreign economic activity and the customs authority.
- Before crossing the border - for example, this is consultation and information with authorities before transporting goods.
In all cases presented, the legal facts will be the basis for the formation, termination and change of legal relations. As such facts, certain events or actions always appear. For example, this is a citizen's obligation to place the goods under the customs regime due to the expiration of the storage deadline.
Customs and legal relations are divided into lawful and unlawful, which depends on the presence of a certain legal fact. Illegal legal facts are also called tort. For them, as a rule, legal sanctions are established.
Customs
The most important participant in customs relations is the customs authority. In order to determine the role of this subject in the legal system under consideration, one should turn to the main tasks and goals of such bodies, which are:
- Enforcement of the customs legislation of the Russian Federation, control over such security.
- Promoting the implementation of trade policies between members of the customs union.
- Collection of customs payments, the amount of which is established by law.
- Customs operations, as well as the collection of various kinds of duties.
- Ensuring, within its competence, the observance of the legitimate interests and rights of persons in the field of customs legislation.
- Maintaining special statistics.
- Ensuring the protection of intellectual property rights.
- Detection, suppression and prevention of administrative offenses in the customs sphere.
Thus, the customs authority is the central subject in the system of legal relations under consideration. Next, you should consider in detail one of the most important functions of the body - collection of payments.
Payments, duties and taxes
What is related to customs payments? According to Russian law, the following types of cash payments are ranked here:
- Export and import customs duties.
- Customs duties.
- Value added tax.
- Excise taxes.
All presented types of payments are valid only within the framework of Russian customs legal relations. If we talk about international treaties of various states, then in the field of customs policy should be highlighted anti-dumping, countervailing and special duties.
There are also rates - mandatory payments that are levied at the border by the relevant authorities. These payments include:
- Specific rates - set depending on the natural characteristics of the goods being transported.
- Ad valorem rates - are set as a percentage of the customs price of goods.
Finally, there are customs fees. Their size and types are set by the states themselves. Fees are mandatory for all citizens who wish to transport goods across the border.
All the presented types of payments relate to the maintenance of tax legal relations. In this case, the customs authorities play an important role.
The concept of customs control
Control has a special place in the system of customs relations. The relevant government bodies have some freedom in choosing the type of control that they consider necessary. A significant role here is played by the risk management system.
Often, the customs authorities of different states create special councils and associations in which they discuss issues of modernization of customs control. There is interaction within the state. For example, Russian customs officers are actively collaborating with government ministries - like the FSIN, FSKN, etc.
Customs control is carried out in relation to:
- Persons transporting goods across the border.
- Customs documentation, product information.
- The goods themselves, their condition and compliance with the data specified in the documentation.
In Russia, special customs control zones are being created in which there are temporary storage warehouses, duty-free shops, places of movement of goods, etc.
Customs procedures
The regulation of customs relations involves a number of special procedures. Russian law provides for 17 types of activities of customs officers. Here you need to pay attention to the following points:
- Release of goods for domestic consumption.
- Export, import, re-export and re-import (the last two procedures involve the refusal of import or export - with the preparation of the relevant documentation and payment of the necessary duties).
- Customs transit (transportation of goods across the borders of the state included in the Customs Union).
- Organization of customs warehouses, processing in the customs territory, outside it and for it.
- Temporary import and export.
- Organization of duty-free trade.
- Organization of a free customs zone or free warehouse.
- Destruction of smuggled goods.
Any procedure can be changed or terminated in accordance with the Customs Code of the Russian Federation and international treaties of members of the Customs Union.
Customs operations
What is the difference between customs operations and customs procedures? In short, the procedures are more general. Operations, however, may be included in the procedures as constituent elements.
All operations are carried out by officials on behalf of the customs authorities. Authorities may present a number of special requirements to specialists that must be strictly observed. All legal relations in the customs sphere are based on the predominance of imperative principles.
The most important operation in this area is the customs declaration of goods. The legislation describes in detail the forms of declarations, the rights and obligations of declarants, as well as the validity of documents. The release of goods from customs also belongs to the group of operations. However, for effective release it is necessary to carry out control and supervisory activities, which will be described later.
Customs Checks
Legal relations in the customs authorities include such an important element as verification. There are several types of control and supervision activities carried out by customs officers. The first type is cameral inspection. It is carried out by collecting information about the transportation, as well as analysis of the attached documentation.
There is also an on-site check. It is characterized by the departure of representatives of the customs authority at the location of the individual entrepreneur or legal entity. Such an audit may be scheduled or unscheduled.
When conducting a customs check, officials must demand from the inspected person all the necessary documentation, carefully check and analyze it.