Lesson 8 Market: essence, role, functions, structure

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 the 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, environment, health and life of people. Economic goals that are pursued by the customs authorities are the replenishment of state budget revenues, the 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.

Organization and legal basis determined Customs Code RF, 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 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 units 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 questions. 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, determines 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 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 from the country of strategic and other vital important materials 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 an inspection of vehicles, goods and individuals through accounting, oral questioning, checks of all reporting systems, inspection of territories and storage warehouses, duty-free trade 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.
• Observance of order when moving vehicles 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 commission freight traffic or other operations.
• Other numerous rights.

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

Appointment and functions of customs authorities. As already noted, mandatory participant customs relations is a special type of public authorities - the customs authorities. 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. 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 constituent entities 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 to the heads of state bodies, organizations, enterprises, public associations, as well as warning citizens in writing with the requirements to eliminate violations of the customs legislation of the Russian Federation and control the implementation of these requirements;

13) bring before the courts or arbitration courts claims and claims:

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 implementation 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; Headquarters information technologies;

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 - Ekaterinburg, 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 organizing customs affairs, ensuring timely transfer of customs payments to the federal budget, summarizing and analyzing customs practices, developing and implementing measures within their competence 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.

The functions of the customs authorities are the main activities of the customs authorities. From this point of view, a special role is played by the importance of customs authorities from the standpoint of the economic development of the Russian Federation and the growth of trade between Russia and foreign countries. The role of customs authorities in the foreign policy activities of the Russian Federation determines a special “set” of functions of customs authorities, but at the same time, the relationship with the implementation of the most important socio-economic and foreign policy programs does not limit the diversity of functions of customs authorities.

The customs authorities of the Russian Federation are federal executive bodies, links in the system of state administration. Customs authorities are classified as executive authorities in accordance with the structure of federal executive authorities approved by the Decree of the President of the Russian Federation dated March 9, 2004. Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies” СЗ of the Russian Federation of March 15, 2004 N 11 Article 945 Based on the understanding of the executive power as an activity consisting in the practical organization and implementation of norms and provisions of the Constitution, federal laws and other norms and provisions of the Constitution, federal laws and other legal acts, it can be said that the customs authorities, as executive authorities, carry out executive and administrative activities in the field of customs affairs.

The executive activity of these bodies consists in the daily practical organization and implementation of customs affairs.

Customs authorities, using a variety of forms and methods, exercise their functions and powers in the field of organizing the movement of goods and vehicles across the customs border; collection of customs payments; customs clearance and control, etc. These areas are the main ones in the activities of the customs authorities.

Note that in these areas of activity, the customs authorities act as administrative and executive bodies.

Customs authorities carry out both administrative and executive-organizational activities. Both of these activities are closely interrelated and together form a single whole. At the same time, the administrative activity of the customs authorities has its own characteristics, the most important of which is its normative nature.

It is manifested in the adoption by the customs authorities of the relevant legal acts. Executive (organizational-executive) activity can be carried out in other forms. These are, in particular, working meetings of employees of departments, departments and sectors of customs authorities; meetings for the exchange of experience and in the process of retraining customs personnel; scientific and methodological, practical conferences and seminars for customs officials.

important hallmark customs authorities is that they are classified as law enforcement agencies by the current legislation. This characterization requires further explanation. In the broad sense of the word, any state body can be considered law enforcement. However, there is and is generally accepted a narrower understanding of the term "law enforcement agencies": they usually include judicial and prosecutorial bodies, the bar, notaries, internal affairs bodies, etc. See. more details: Gabrichidze B.N. and etc. Law enforcement Russian Federation. Moscow, 2002, pp. 8-96.

The law enforcement nature of the activities of the customs authorities is largely due to the very structure of the customs business, as well as the fact that all the main tasks and powers in the field of customs affairs are carried out by the customs authorities taking into account the interests of the country, strengthening, its economic sovereignty and economic security.

Since both general and specific tasks and functions of the customs authorities are determined in the customs legislation, the core of which is the Customs Code, it is appropriate in this case to refer to its preamble: "The Code is aimed at protecting the economic sovereignty and economic security of the Russian Federation ... ensuring the protection of the rights of citizens, economic entities and state bodies and their observance of their duties in the field of customs”. In this case, state bodies are understood as a wide range of state bodies (and not just customs authorities) that, in accordance with the law, have duties in the field of customs. It can be concluded that the customs business itself and the customs authorities initially, due to the specific nature and structure of the customs business, are law enforcement in nature and in most cases act in this capacity.

The law enforcement nature of the activities of the customs authorities also has more specific specific manifestations, which are clearly visible when analyzing the structure of the customs business, as well as a number of individual powers of these authorities. Article 408 of the Labor Code of the Russian Federation The complex nature of the customs business predetermines the presence of heterogeneous elements in it, including law enforcement, and the corresponding activities of the customs authorities. In accordance with these articles, the customs authorities are bodies of inquiry in cases of smuggling and a number of other crimes in the field of customs (Articles 151, 157 of the Code of Criminal Procedure of the Russian Federation), in cases specified by the Labor Code, these bodies carry out operational-search activities.

The code establishes two goals for the implementation of operational-search activities by customs authorities:

1) the detection, prevention, suppression and disclosure of 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 ( art.151, 157 Code of Criminal Procedure of the Russian Federation), identification and identification of persons who prepare them, commit or have committed them;

2) ensuring their own security.

To achieve these goals, the customs authorities have the right to carry out operational-search measures, the list of which is enshrined in Article 6 Federal Law "On operational-search activity" and is exhaustive: survey; making inquiries, collecting samples for comparative research; test purchase; research of objects and documents; observation; identification of the person; inspection of premises, buildings, structures, terrain and vehicles; control postal items, telegraphic and other messages; listening to telephone conversations; removal of information from technical communication channels; operational implementation; controlled delivery; operational experiment. The bulk of the work in connection with the proceedings on cases of violations of customs rules and their consideration is assigned to the customs authorities and their officials.

In view of the special managing, consolidating and organizing role, the specific nature of the tasks and functions performed by the FCS of Russia, the leading role of this central body in the implementation of the Customs Code and the allocation of its place in the Code itself, as well as the practical organization of its customs activities, we will analyze in more detail its legal status, composition , structure and fundamental issues of application of the provisions and norms of the Labor Code. Unfortunately, in the Code itself, the status and functions of the Federal Customs Service of Russia are formulated very schematically and concisely: in essence, there is no detailed description of the legal and functional organization FCS.

The Federal Customs Service is a federal executive body exercising, in accordance with the legislation of the Russian Federation, 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. The Federal Customs Service is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation.

Today, the Federal Customs Service carries out following features: See attachments

issues qualification certificates for customs clearance specialists;

provides metrological support for the activities of customs authorities.

The Federal Customs Service carries out the following powers in the established field of activity:

1. collects customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, controls the correctness of the calculation and timeliness of payment of the said duties, taxes and fees, takes measures to enforce their collection;

2. 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 of the Russian Federation;

3. ensures the uniform application by the customs authorities of the customs legislation of the Russian Federation;

4. carries out customs clearance and customs control;

5. makes decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and ensures the publication of such decisions;

6. ensures, within its competence, the protection of intellectual property rights;

7. takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, on the origin of goods from a particular country (country of origin of goods);

8. carries out:

8.1. maintenance of registers of persons carrying out activities in the field of customs;

8.2. maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for the payment of customs duties;

8.3. maintenance of the customs register of objects of intellectual property;

8.4. cancellation of qualification certificates of customs clearance specialists;

8.5. issuance of licenses for the establishment of a free warehouse;

9. keeps customs statistics of foreign trade and special customs statistics;

10. informs and advises, free of charge, on customs issues of participants in foreign economic activity;

11. carries out, within its competence, currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

12. carries out proceedings on cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;

13. carry out inquiry and conduct urgent investigative actions in accordance with the criminal procedure legislation of the Russian Federation;

14. carry out operational-investigative activities in accordance with the legislation of the Russian Federation;

15. Carries out in accordance with the established procedure the development and creation of documents used by the customs authorities information systems, information technologies and means of their provision;

16. performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service and the implementation of the functions assigned to it;

17. ensures, within its competence, the protection of information constituting a state secret;

18. Consider complaints against decisions, actions (inaction) of customs authorities and their officials;

19. organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends answers to applicants within the period established by the legislation of the Russian Federation;

20. provides mobilization training Services, as well as control and coordination of the activities of organizations under its jurisdiction for mobilization training;

21. organize professional training of officials of customs authorities, their retraining, advanced training and internships;

22. carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents formed in the course of the activities of the Service;

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

24. holds competitions in accordance with the established procedure and concludes government contracts to place orders for the supply of goods, performance of work, provision of services for the needs of the Service, as well as for the conduct of research work for state needs in the established field of activity;

25. performs the functions of a customer for the construction of customs, customs checkpoints and other facilities necessary for the development of customs infrastructure;

26. performs the functions of the customer for the development of sketches and the production of excise stamps for marking alcoholic products, tobacco and tobacco products imported into the customs territory of the Russian Federation;

27. implements programs for the development of customs in the Russian Federation.

and other functions within its competence.

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

1. in agreement with the Ministry of Economic Development and Trade of the Russian Federation:

create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited by individual powers to perform certain functions assigned to customs authorities, or to perform customs operations in relation to certain types of goods; determine the region of activity of customs authorities;

approve general or individual provisions on customs authorities;

2. organize the conduct of the necessary studies, tests, examinations, analyzes and evaluations, as well as scientific research in the established field of activity;

3. request information necessary for making decisions on issues related to the established field of activity;

4. give legal and individuals clarifications on issues related to the established field of activity;

5. exercise control, including financial control, over the activities of customs authorities and representative offices of the Service abroad;

6. to involve, in accordance with the established procedure, scientific and other organizations, as well as scientists and specialists, for the study of issues related to the established field of activity;

7. apply restrictive, preventive and preventive measures provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;

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

9. develop and approve samples of service certificates and the procedure for wearing uniforms.

7. The Federal Customs Service is not entitled to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services. For example, these restrictions do not apply to the powers of the head of the Service for managing property assigned to the Service on the basis of the right of operational management, resolving personnel issues and organizing the activities of the Service.

The FCS of Russia carries out its activities in cooperation with other federal executive authorities, authorities of the constituent entities of the Russian Federation and public associations.