In system customs authorities In Russia, as already mentioned, there are also a number of "specialized" regional customs departments and other "specialized" customs authorities. The peculiarity of specialized RTUs lies, first of all, in the fact that they are created for the organization and direct management of certain areas of activity of the customs authorities. Their feature is also the fact that the region of activity of such RTUs is the entire territory Russian Federation rather than a single region.

The first specialized RTU - the Regional Customs Administration for Combating Customs Offenses - was established by Order of the State Customs Committee of Russia dated November 30, 1995 No. 722 in order to organize in the customs authorities effective work on detection, prevention, suppression and investigation of customs offenses. This RTU is the central structural subdivision of the customs authorities of Russia to combat smuggling, other crimes in the field of customs, as well as violations of customs rules. Its activities, including the subordination of law enforcement units of customs authorities to it, are regulated in sufficient detail by the regulatory legal acts of the State Customs Committee of Russia.

Later, other specialized regional customs departments began to appear. So, for example, by Order of the State Customs Committee of Russia dated June 23, 1997 No. 371, in order to implement the tasks of ensuring the electronic security of customs infrastructure objects, countering technical penetration into them and to ensure a set of measures to protect confidential customs information, the Regional Customs Administration for the Electronic Security of Customs Infrastructure Objects was created . In order to improve reliability customs control, improving the forms and methods of operational activities, creating favorable conditions for foreign economic activity, as well as ensuring proper operational management of customs authorities located at international airports in Russia, the Order of the State Customs Committee of the Russian Federation dated March 9, 1998 No. 474 established the Regional Customs Administration of Air Transport. There is also the Regional Customs Administration for Special Programs, the Regional Information and Technical Customs Administration, the Regional Customs Administration for Logistics and a number of others.

The territorial principle of the organization and functioning of customs also does not exclude the possibility of their specialization - the specialization of the customs business under certain circumstances. Thus, for example, the Chkalov Customs, formed in 1984 on the basis of a separate post of the Sheremetyevo Customs, specializes in customs clearance and customs control of military transport aviation in the Moscow Region. energy customs, legal status which is determined by the relevant regulation on it, specializes in customs control over the movement of energy carriers across the customs border of the Russian Federation. In the system of customs authorities, the Central Excise Customs has also been established, specializing in customs clearance and customs control of excisable goods. The practice is such that the creation of customs houses specializing in customs clearance and control over the movement of a number of other specific goods across the customs border (for example, diamonds and precious metals, radioactive materials, etc.) has become very relevant today.

They do not deal with customs clearance and control, but the so-called "operational" customs established in a number of customs regions (Central, North-Western, Southern, Volga and a number of others) are also specialized. These customs offices have been established in order to implement federal law RF "On operational-search activities" of August 12, 1995 and strengthening the fight against customs offenses.

Among the customs posts, it is also possible to specialize in the implementation of customs clearance and movement control certain types goods. So, for example, the structure of some customs departments includes excise customs posts, the main purpose of which is to carry out customs clearance and exercise customs control over the import and sale in the customs territory of Russia of excisable goods subject to labeling with excise duty stamps and special stamps, as well as control over timely and the full receipt of the funds payable for the import of excisable goods into the federal budget.

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

Specialized RTUs

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

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

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

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

Example

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

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

- these are executive authorities whose powers include the implementation of measures in the field of customs in the territory under their jurisdiction. obey supreme body executive branch, in our country it is the Government of the Russian Federation. take part in the development of state policy in the field of customs, rule-making and practical implementation and application of the adopted normative legal acts throughout the jurisdictional territory. Customs authorities carry out their activities guided by:

1. The basic law is the Constitution;
2. Customs Code;
3. Other laws.

Also guided by:

• Decrees and orders of the head of state;
• Orders and resolutions of the government of the country;
• Regulatory legal acts of executive authorities;
• Regulations of the Central Bank;
• Regulatory legal acts of the governing bodies of the customs service;
• ratified international treaties and agreements.

Functions, activities and tasks of customs authorities

In carrying out their activities, the customs authorities are guided by the tasks and functions assigned to them.

Enforcement- customs authorities are an executive authority and participate in the implementation of the state customs policy, as well as the implementation of international treaties and agreements in the field of customs, ratified by the government of the country.

Legislative- customs authorities develop and initiate the adoption of legislative acts regulating the customs business, or amend existing ones. They also have the right to issue their own legal acts within their competence.

Customs clearance of goods and Vehicle - customs authorities, being the authority state power, are endowed with a monopoly right to carry out customs clearance of goods and vehicles transported across the customs border.

fiscal- the duties of the customs authorities include collecting from participants in foreign economic activity customs duties, taxes, excises and fees within its competence.

Rights Protection intellectual property - customs authorities maintain their own Register of intellectual property objects and protect the legitimate interests of right holders.

Fight against smuggling- fight against illicit trafficking drugs, weapons, cultural property, radioactive substances, endangered animals and plants, objects of intellectual property, the fight against international terrorism.

Currency control- the movement of large amounts of money across the customs border should be carried out under the strict control of the customs authorities with the completion of a customs declaration.

Maintaining customs statistics- the customs authorities are entrusted with the duty to maintain statistics on the volumes foreign trade, volumes of exports and imports of goods. These data are widely used, for example, in the development of external economic strategy state, adoption of laws, new types of customs rates and duties.

Informational- Customs authorities are responsible for informing and advising the public on customs matters.

Scientific- Customs authorities carry out or participate in research work in the field of customs.

Tasks and responsibilities of customs authorities:

• Production of customs clearance of goods and vehicles;
• Ensuring the correct calculation and timeliness of payment of customs duties, duties and fees, compliance with prohibitions and restrictions;
• Ensuring compliance with customs legislation in the entrusted territory;
• Fight against smuggling;
• Keeping statistics of foreign trade operations;
• Currency control;
• Refund (offset) of overpaid and overcharged customs payments, balances of unspent advance payments, cash deposit;
• Registration of participants in foreign economic activity;
• Registration of intellectual property objects;
• Information and advice stakeholders on customs matters;
• Conducting examinations and studies of declared goods and vehicles, documents for them, conducting forensic examinations;
• Proceedings on cases of administrative offenses and consideration of such cases, analysis of law enforcement and judicial practice, law enforcement analysis;
• Operative-search activity, inquiry and production of urgent investigative actions.

Rights of customs authorities

According to Article 19 of the Federal Law of November 27, 2010 No. 311-FZ "On Customs Regulation in the Russian Federation", customs authorities have the following rights:

• Take measures prescribed by law;
• Require documents, information, the submission of which is provided for by the provisions of the customs legislation;
• Check with citizens and officials participating in customs operations, documents proving their identity;
• Require individuals and legal entities to confirm their authority to perform certain actions or carry out certain activities in the field of customs;
• Carry out operational-search activities, the production of investigative actions and inquiries;
• Carry out urgent investigative actions and inquiry within their competence;
• Bring persons to administrative responsibility in accordance with the law;
• Use, in cases of urgency, means of communication or vehicles belonging to organizations or public associations to prevent crimes, prosecute and detain persons who have committed crimes or are suspected of committing them;
• Detain and deliver to the office premises of the customs authority persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs;
• Produce documentation, video and audio recording, filming and photography of facts and events related to the import of goods and their export.
• File claims and applications in courts or arbitration courts:
  • On the forced collection of customs duties, taxes, customs fees, interest and penalties;
  • On foreclosure of goods on account of payment of customs duties, taxes, customs fees;
  • On the recognition of property ownerless.
• Develop, create and operate information systems, communication systems and data transmission systems, technical means customs control, as well as means of protecting information, including means of cryptographic protection.

Customs system

System customs authorities of the Russian Federation is subordinate to the Government of the Russian Federation and the Ministry of Finance of the Russian Federation.

The structure of the customs authorities of Russia:

• The Federal Customs Service of the Russian Federation (FTS of Russia) is the federal executive body authorized in the area of ​​customs affairs;
• Regional Customs Administrations (RTUs) is a territorial executive body that is part of the unified federal centralized system of customs authorities of the Russian Federation. RTUs are responsible for the implementation of customs affairs within a certain territory. They are directly subordinated to the Federal Customs Service of Russia. To date, there are 8 RTUs in the Russian Federation (according to the number of Federal Districts of the Russian Federation):
  • Far Eastern Customs Administration;
  • Volga Customs Administration;
  • Northwestern Customs Administration;
  • North Caucasian Customs Administration;
  • Siberian Customs Administration;
  • Ural Customs Administration;
  • Central Customs Administration;
  • Southern Customs Administration.
• Customs - territorial customs authorities included in single system customs authorities. Are directly subordinate to the customs department of their region;
• Customs posts - territorial customs authorities. Report directly to customs.

The role of customs authorities in protecting the economic interests of the country

Having the Word of the Law in their arsenal, the customs authorities of the Russian Federation are fulfilling an important mission - they are protecting the economic security of our country. Like a reliable cordon built on the customs border, Customs protect citizens of the country from counterfeit and sometimes even dangerous products circulating on the world market. They stand as a reliable barrier on the way of penetration into our country of drugs, weapons, explosives. They contribute to the establishment of a favorable business climate in our country, protect our producers from unfair competition from foreign partners. They help to establish stable economic ties between Russia and other countries of the world.

Customs authorities of the Russian Federation and customs representatives

Like customs officers, customs representatives are also specialists in the field of customs. These are companies employing professional customs declarants. Their goal is to assist participants in foreign economic activity in the customs clearance of goods and vehicles.

Customs Service Customs or the Federal Customs Service is a state body ensuring the procedure for moving goods and vehicles of things and other items across the customs border, applying customs regimes and collecting customs payments, performing customs control and customs clearance.

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PAGE \* MERGEFORMAT 2

INTRODUCTION……………………………………………………………………3

1. Customs Service…………………………………………………5
   1. The structure of the customs authorities………………………………………………………………7

2.1. Central Energy Customs………………………………...12

2.2. Central customs………………………………………………..17

3.1. Operational and excise customs………………………………….22

3.2. Specialized customs posts………………………….30

CONCLUSION…………………………………………………………...33

LIST OF USED LITERATURE………………………….35

INTRODUCTION

The most important role in ensuring the economic interests of Russia belongs to the customs service - one of the basic institutions modern economy. Taking a direct part in the regulation of international trade exchange of subjects of foreign economic activity, and performing a fiscal function at the borders of the country, the customs service effectively replenishes the federal budget and thereby contributes to solving the economic problems of Russia.

The versatility and complexity of the problems arising in such a situation determine the search and selection of non-traditional forms of organization and content of the customs service, including increased coordination with federal government bodies, regional administrations, intersectoral structures, financial and investment organizations, directly with participants in foreign economic activity, and also increases the requirements to theoretical understanding and substantiation of ways to ensure the state, public and personal interests of citizens by the customs service, protection from outside encroachments on public health, property interests, national traditions and habitat.

Customs authorities play a decisive role in Russia's foreign economic relations. A well-built tax system in the field of foreign economic activity, its structure, the goals of tax policy will have a huge impact on the functioning of the economy as a whole, and on all macroeconomic indicators of the country's development, and on the entrepreneurial activity of legal entities and individuals. Customs policy is a powerful lever by which the state can both stimulate the growth of domestic production, especially in the sector of export production, and the import of imported goods, thereby urging domestic producers to competition. Also, this topic is of some interest in the light of the entry of the Russian Federation into the World Trade Organization. This will require significant changes in the customs policy of the state, including a reduction in import duties, equalizing the conditions for functioning on Russian market domestic and foreign manufacturers.

CHAPTER 1. STRUCTURE OF CUSTOMS AUTHORITIES

1. Customs Service

Customs (or federal customs service) - a state body that ensures the procedure for moving goods and vehicles, things and other items across the customs border, the application of customs regimes and the collection of customs payments, performing customs control and customs clearance.

The initial functions of the customs structure of the Russian Federation, characterizing its main activity:

1. Official visits and business trips;
2. Adoption of court decisions;
3. Carrying out official events held in the Federal Customs Service of Russia;
4. Reviews of appeals of citizens and organizations to the Federal Customs Service of Russia, communication of information on the results of consideration of such appeals and on the measures taken;
5. Ensuring the functioning of foreign representative offices of the FCS of Russia;
6. Security information systems general use and data banks administered by the FCS of Russia, its territorial bodies and institutions subordinate to it, as well as preventing the leakage of information resources and services of value to the country;
7. Administration of regulations;
8. Legislative activity in the territory of Russia;
9. Implementation of federal targeted programs, the customer or executor of which is the Federal Customs Service of Russia;
10. Interaction of the FCS of Russia with other state authorities of the Russian Federation, public associations, political parties, trade unions and other organizations;
11. Ensuring the safety of citizens of the Russian Federation, protection from emergency situations of the borders of the country and its citizens;
12. Participation in the implementation of international treaties and agreements;
13. Anti-corruption activities.

The FCS also includes such departments and government agencies as:

Central Forensic Customs Administration (CEKTU);

GNIVTs - Main Scientific and Information Computing Center of the Federal Customs Service of Russia - specialized government agency is an independent structural unit and is directly subordinate to the Federal Customs Service.

The State Customs Committee of the Russian Federation is the body of the federal executive power of the Russian Federation, which directly manages the customs business in the Russian Federation until March 9, 2004. The State Customs Committee of the Russian Federation was transformed into the Federal Customs Service of Russia (FTS of Russia) by Decree of the President of the Russian Federation of March 9, 2004 No. 314. 1

1. Structure of customs authorities

The general management of the customs business is carried out by the Government of the Russian Federation. The federal ministry authorized in the field of customs affairs, carries out the functions of developing state policy and legal regulation in the field of customs affairs (ministry economic development and Trade, MEDT).

The Federal Service authorized in the field of customs affairs ensures the direct implementation of tasks in the field of customs affairs (FCS) for customs purposes.

The customs authorities constitute a single federal centralized system. Other authorities may not interfere in the actions of the customs authorities.

The customs authorities are:

1. FCS;
   1. Regional customs departments;
   2. customs;
   3. customs posts. 2

Regional customs departments, customs offices and customs posts operate on the basis of regulations approved by the federal executive body authorized in the area of ​​customs affairs. Customs posts may not have the status legal entity. The system of customs authorities also includes non-members law enforcement institutions that are established by the federal executive body authorized in the area of ​​customs affairs to ensure the activities of customs authorities.

The customs authorities, in order to perform the functions assigned to them, have the authority to:

1. take measures provided for by the Labor Code of the Russian Federation in order to ensure compliance with the customs legislation of the Russian Federation;
2. demand documents, information, representations of which are provided for by the Labor Code of the Russian Federation;
3. check identity documents of citizens of officials participating in customs operations;
4. demand from physical persons confirming the authority to perform certain actions or carry out certain activities in the field of customs;
5. to carry out urgent investigative actions and inquiry within the limits of its competence and in the manner determined by the criminal procedure legislation of the Russian Federation;
6. carry out proceedings on cases of administrative offenses and hold persons accountable for committing administrative offenses;
7. make documentation, video and audio recording, filming and photography of facts and events related to the movement of goods and vehicles across the customs border, as well as the transportation and storage of goods under customs control;
8. receive from government agencies, organizations, physical. persons information necessary to perform their functions;
9. issue a written warning to the heads of state bodies, organizations, as well as citizens with requirements to eliminate violations of customs legislation, as well as monitor the implementation of these requirements;
10. bring to court or arbitration court claims and applications;
11. on the forced collection of customs duties and taxes;
12. on foreclosure of goods on account of payment of customs duties and taxes;
13. in other cases provided for by the Labor Code of the Russian Federation and other federal laws;
14. carry out, in accordance with the law, operational-search activities, urgent investigative actions and inquiry;
15. establish and maintain official relations of a consultative nature with participants in foreign economic activity;
16. exercise other powers provided for by the Labor Code of the Russian Federation and other federal laws. 3

The customs officer has the right to:

1. familiarization with the documents that define his rights and obligations for the position held in the customs authority, the criteria for assessing the quality of service in the customs authorities that contribute to career advancement, as well as the organizational and technical conditions necessary for the performance of official duties;
2. obtaining in the prescribed manner information and materials necessary for the performance of official duties;
3. visits for the performance of official duties of organizations regardless of the form of ownership;
4. decision-making and participation in the preparation of decisions in accordance with his official duties;
5. participation on their own initiative in the competition for replacement vacant position in the customs authority;
6. promotion in the customs authorities, an increase in the amount of monetary allowance, taking into account the length of service, the results of service and the level of qualification;
7. familiarization with all the materials of his personal file, with reviews of his activities and other documents before entering them into the personal file, attaching his explanations to the personal file;
8. retraining (retraining) and advanced training at the expense of funds provided for the maintenance of the Federal Customs Service; 4
9. pension provision taking into account length of service;
10. carrying out at his request official investigation to refute information discrediting his honor and dignity;
11. joining trade unions;
12. participation in meetings of customs officers;
13. use of physical force special means, as well as military hand-held small arms and edged weapons in the manner and cases provided for by the legislation of the Russian Federation on customs affairs. 5

The customs officer also has other rights in accordance with the legislation of the Russian Federation.

The customs officer must:

1. ensure compliance with the Constitution of the Russian Federation, the implementation of federal constitutional laws and federal laws;
2. ensure observance and protection of the rights and legitimate interests of citizens;
3. carry out orders and orders of the heads of customs authorities, given within their official powers, with the exception of obviously illegal ones;
4. within the scope of their official duties, timely consider the appeals of citizens and public associations, as well as state bodies, local governments and organizations;
5. comply with the internal regulations established by the customs authority, the procedure for handling official information, and comply with job descriptions;
6. maintain the level of qualifications necessary for the performance of official duties;
7. keep state and other secrets protected by law, as well as not to disclose information that has become known to him in connection with the performance of official duties, including information affecting privacy, honor and dignity of citizens.

The duties of a customs officer for the position held are determined by the job description. The procedure for the development and approval of job descriptions is established by the head of the Federal Customs Service. 6

The performance by a customs officer of his official duties is also:

1. participation in training camps, exercises, competitions and other official events held in accordance with the plans approved by the head of the customs authority;
2. actions to protect the life, health, honor and dignity of the individual, as well as ensuring their own safety in connection with the performance of official duties;
3. being in the position of a hostage in connection with the performance of official duties;
4. following to the duty station and back, being in business trip;
5. being on treatment, following to the place of treatment and back.

Each structure has its own special units, which will be discussed in the following chapters.

CHAPTER 2. SPECIALIZED ORGANIZATIONS IN THE CUSTOMS BUSINESS

2.1. Central Energy Customs

The Central Energy Customs (hereinafter - customs) is a specialized customs authority that is part of the unified federal centralized system of customs authorities of the Russian Federation and ensures the implementation of the tasks and functions of the Federal Customs Service of Russia in the region of customs activity within the competence defined by this regulation.

Customs established by order of the State Customs Committee of Russia. 7

The competence of customs is limited by the powers to carry out customs operations and exercise customs control of energy carriers (crude oil, gas condensate, natural gas, hard coal, lignite (lignite), peat, coke, oil shale, electricity) and products of their processing (hereinafter referred to as goods) , vehicles used for the purpose of their movement across the customs border of the Russian Federation, as well as the arrival and departure of tugboats used for search, rescue and towing operations (hereinafter referred to as vehicles).

Customs in its activities is guided by constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Bank of Russia, other regulatory legal acts in the field of customs, regulatory and other legal acts of the Federal Customs Service Russia, as well as this provision.

Customs carries out its activities in cooperation with territorial bodies of other federal executive bodies, executive bodies of constituent entities of the Russian Federation, local governments, public associations and other organizations, as well as with individuals and legal entities.

The head of customs has deputies who are appointed and dismissed in accordance with the procedure established by the Federal Customs Service of Russia. The Deputy Head of Customs for Law Enforcement is appointed and dismissed by the Deputy Head of the Federal Customs Service of Russia, who is in charge of the operational-search work of the customs authorities.

During the absence of the chief of customs, the temporary performance of his duties is assigned to the first deputy chief of customs or to the deputy chief of customs in accordance with the distribution of duties.

The head of customs is personally responsible for the implementation of the powers assigned to the customs, the implementation of programs, plans and performance indicators of the customs.

Chiefs structural divisions customs officers are appointed and dismissed in accordance with the procedure established by the Federal Customs Service of Russia.

Chief Accountant Customs is appointed and dismissed by the head of the Federal Customs Service of Russia.

Customs is being reorganized and liquidated by the Federal Customs Service of Russia.

The customs operates under the direct supervision of the FCS of Russia.

Customs exercises the following powers in the established field of activity, there are a lot of them, so I will highlight the most important ones in my opinion:

1. production of customs clearance of goods and vehicles;
2. ensuring the correctness of the calculation and timeliness of payment of customs duties and compliance with the prohibitions and restrictions established in accordance withlegislationRussian Federation state regulation foreign trade activities, on the basis of indicators in accordance with the procedure and forms determined by the Federal Customs Service of Russia, analysis and control of such activities of customs posts;
3. collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, taking measures for their enforcement;
4. organization, coordination and control of the correctness of the calculation and collection of customs payments, their accounting in accordance with the established procedure;
5. accounting for debts in the payment of customs payments, identified arrears and debts on penalties for customs payments payable in connection with the movement of goods across the customs border of the Russian Federation, ensuring the collection of these debts, penalties, fines and taking other measures provided for by the legislation of the Russian Federation;
6. return (offset) of overpaid and overcharged customs payments, balances of unspent advance payments, cash deposit in accordance with the legislation of the Russian Federation;
7. control over the provision of deferrals and installment plans for the payment of customs payments;
8. acceptance of security for payment of customs payments, determination of its amount and method or exemption from security for payment of customs payments in accordance with the established procedure;
9. control of compliance by customs posts with the legislation of the Russian Federation in the course of customs procedures;
10. coordination and control of the activities of customs authorities on issues of customs clearance and customs control of energy carriers, calculation and payment of customs dutiesand many others.

Customs for the implementation of the assigned powers in the established field of activity has the right:

1. represent customs posts, as well as the FCS of Russia (on its behalf) in state bodies;
2. be a plaintiff, defendant, third party in court;
3. issue legal acts of an administrative and organizational nature, exercise control over the legality of legal acts of customs posts, take measures to cancel or amend these acts in case they do not comply with the legislation of the Russian Federation;
4. establish performance targets for customs posts, including the collection of customs payments;
5. make decisions within its competence on granting benefits for the payment of customs duties;
6. perform customs operations outside the locations of customs bodies and outside the hours of their work at the motivated requests of interested parties in accordance with the procedure established by the Customs Code of the Russian Federation;
7. conduct inspections of compliance by participants in foreign economic activity with actscurrency legislationof the Russian Federation and acts of currency regulation bodies, request from them and receive documents and information related to the conduct of currency transactions in cases and in accordance with the procedure provided for by the legislation of the Russian Federation;
8. cancel or change on the basis of complaints of persons, protests of prosecutors, implementation departmental control over the decisions of customs officials, customs posts and their officials, as well as to take measures against their illegal actions (inaction) provided for by the legislation of the Russian Federation;
9. involve customs officials in liability in accordance with the procedure laid downlegislationRussian Federation;
10. hold competitions in accordance with the established procedure and conclude government contracts based on the results of placing orders for the supply of goods, performance of work, provision of services for the needs of customs authorities, and more. 8

2.2. Central Customs (Canine Center of the Federal Customs Service of Russia)

The Central Customs (Canine Center of the FCS of Russia) (hereinafter - the Canine Center) is a specialized customs authority that is part of the unified federal centralized system of customs authorities of the Russian Federation (hereinafter - the customs authorities), and is directly subordinate to the FCS of Russia.

Organizational, methodological and operational management of the Canine Center on the organization of canine activities and participation in ongoing operational-search activities is carried out by the Main Directorate for Combating Smuggling (GUBK) of the Federal Customs Service of Russia.

The cynological center was established by order of the State Customs Committee of Russia dated May 27, 2003 576 "On the establishment of the Central Customs (Cynological Center of the State Customs Committee of Russia)".
The reorganization and liquidation of the Canine Center is carried out by the Ministry of Economic Development of Russia.

The cynological center in its activities is guided by the Constitution of the Russian Federation, the Customs Code of the Russian Federation, federal laws "On operational-search activities", "On service in the customs authorities of the Russian Federation", "On the system of public service of the Russian Federation", "On the state civil service of the Russian Federation", other federal laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Economic Development and Trade of the Russian Federation, legal acts of the Federal Customs Service of Russia, as well as these Regulations.

The dog training center performs the functions of combating smuggling, other crimes and administrative offenses in terms of issues related to the jurisdiction of the dog training center, and solves the relevant tasks assigned to it, both directly and through the structural dog training units of the customs authorities.
The region of activity of the Canine Center is the territory of the Russian Federation.

The Canine Center exercises the following powers in the established field of activity:

1. development and implementation, within its competence, of measures for the development, organization and provision of cynological activities by customs authorities;
2. ensuring the participation of inspectors - cynologists with service dogs (hereinafter - cynologists) in carrying out customs control in order to detect narcotic drugs, psychotropic, potent, poisonous poisonous, explosive, radioactive substances, firearms, explosive devices, ammunition;
3. organization of training and special training of service dogs,
4. organization of vocational training for heads and positions of persons of cynological divisions of customs authorities, participation in the selection and placement of personnel in cynological divisions of customs authorities, methodological guidance of the educational process;
5. organization of work on breeding and acquisition of service dogs,
6. implementation of methodological guidance for the cynological activities of the customs authorities, including the development of educational and methodological materials for recommendations and manuals on the activities of the cynological units of the customs authorities;
7. development of documents regulating the activities of cynological units, job descriptions of cynologists and technological schemes interaction of cynological divisions with other divisions of the customs authorities;
8. preparation and analysis of information on the activities of the Dog Training Center and submission of a report to the leadership of the Federal Customs Service of Russia;
9. analysis of the practice of using service dogs in customs authorities in order to improve the methodology for training and using service dogs,
10. ensuring the participation of cynologists in operational-search activities, joint operations conducted in the following areas:

a) examination of objects and documents;

b) inspection of premises, buildings, structures, terrain and vehicles;

c) control postal items;

d) controlled deliveries;

e) operational experiment;

1. control over the activities of customs authorities in compliance with the established rules for keeping service dogs, maintaining their working qualities, as well as their use in the search for narcotic drugs and psychotropic substances, weapons, ammunition, explosive devices and explosives and other contraband items and much more.

The dog training center is headed by a chief, who is appointed and dismissed by the Minister of Economic Development of Trade of the Russian Federation on the proposal of the head of the FCS of Russia.

The head of the Canine Center reports to the head of the FCS of Russia and his deputies.

The head of the Canine Center has deputies appointed and appointed and dismissed by the head of the FCS of Russia on the proposal of the head of the Canine Center.

For the period of absence of the head of the Canine Center, the performance of his duties is temporarily assigned to one of the deputy heads of the Canine Center.

Heads of structural subdivisions of the Canine Center are appointed and dismissed by orders. Canine Center in agreement with the relevant functional divisions of the FCS of Russia.

The structure, staffing of the Canine Center is approved by the Federal Customs Service of Russia.

Head of the Canine Center:

1) carry out general management of the activities of the cynological units of the customs authorities on issues within the competence of the Canine Center, and control over it;
Canine center, and control over it;

2) manages the activities of the Canine Center on the basis of the principle of unity of command;

3) is personally responsible for the fulfillment of the tasks and functions assigned to the Canine Center, for the correctness and validity of spending money, for the condition accounting, planning and financial, budgetary, cash and payment discipline, for the reliability of financial, accounting and other reporting, for the timeliness of its submission;

4) distribute duties among his deputies in agreement with the FCS of Russia;

5) issue, on the basis of this provision and legal acts of the FCS of Russia, administrative documents on issues within the competence of the Dog Training Center, and organize control over their execution;

6) represents the Canine Center in state bodies;

7) approves the regulations on the structural divisions of the Canine Center;

8) manages, within its competence, funds within the cost estimate and property assigned to the Canine Center and more. 9

CHAPTER 3. SPECIALIZED CUSTOMS AND CUSTOMS STATIONS

3.1. Operational and excise customs

The history of the Central Operational Customs dates back to the mid-90s, when the Moscow Operational Customs was established by order of the State Customs Committee of Russia dated August 23, 1996 No. 512. Her headcount at that time there were only 154 units.

Four years later, by order of the State Customs Committee of Russia dated June 22, 2000 No. 535 “On the renaming of the Moscow Customs Administration, the Moscow Operational and Moscow Rear Customs,” it received a new name - the Central Operational Customs (COT).

The need to create a specialized customs body engaged in operational-search activities in the field of customs was dictated by time itself. The Moscow region is a crossroads of the most diverse interests of business and participants in foreign economic activity, a zone of intersection of strategically important railway, automobile and aviation directions. He was under the scrutiny of criminal groups and unscrupulous participants in foreign economic activity.

The growth of customs crimes was observed in almost all areas of foreign economic activity. Moreover, most of the violations of the law committed were deliberate, in advance and carefully planned. And therefore especially difficult to open. Only highly qualified employees, professionals of operational-search activity, trained and focused on results, could resist this. 10

From the very first days of the creation of customs, staffing and placement of personnel was given great attention. Preference in the selection of candidates was given to persons with legal and economic Education, as well as having experience in similar specialties in law enforcement and law enforcement agencies. The staff of the Central Operational Customs consisted mainly of former employees bodies of internal affairs, officers of the army and navy, graduates of higher educational institutions. Due to the fact that one of the main tasks of the Central Operational Customs is the organizational and methodological management of law enforcement units of the customs authorities of the region of activity, the organization and control of daily work, planning the operational and service activities of the CTC customs, the management of the CTC was big job staffing law enforcement units of the customs authorities in the region of activity.

The subdivision of the organization of administrative investigations (hereinafter referred to as the Subdivision) is a structural subdivision of operational customs that organizes work on initiating cases of administrative offenses within the competence of the customs authorities (hereinafter referred to as administrative offenses), conducting an administrative investigation on them (hereinafter referred to as administrative proceedings).

The division in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, international treaties of the Russian Federation, the Code of Administrative Offenses of the Russian Federation, the Federal Law "On Combating Corruption", other federal laws, decrees and orders of the President of the Russian Federation, orders and resolutions of the Government of the Russian Federation, regulatory and other legal acts of the Federal Customs Service of Russia, legal acts of the regional customs administration and operational customs, as well as this Model Regulation. 11

The Division is headed by the Chief of the Division, who reports directly to the Deputy Chief of Operational Customs.

The work of the Division is based on the work plans of the operational customs and the Division, a combination of the principle of unity of command in resolving issues of official activities and the personal responsibility of each officer of the Division for the state of affairs in the assigned area and for the implementation of individual instructions.

Organizational and methodological support and control of the activities of administrative investigation units of the customs authorities of the region on administrative proceedings, including compliance with the legislation of the Russian Federation in proceedings on administrative offenses.

Coordination of the activities of administrative investigation units of the customs authorities of the region, as well as the activities of officials of other structural units of the customs authorities of the region in initiating cases of administrative offenses and conducting an administrative investigation on them.

Control, in accordance with the procedure determined by the Federal Customs Service of Russia, over the course of administrative proceedings in the customs authorities of the region, including verification of the correctness of the qualification of an administrative offense, compliance with the terms of administrative proceedings, observance of the rights and legitimate interests of persons in respect of which administrative proceedings are being conducted, comprehensiveness and objectivity administrative production.

Initiation of cases on administrative offenses and conducting administrative proceedings on them *.

Sending resolutions on cases of administrative offenses that were in the production of the Division and entered into force, to the division for the disposal of property and the execution of resolutions of authorized bodies of operational customs.

Control over the organization of proceedings in cases of administrative offenses of particular importance initiated by the customs authorities of the region, generalization of the practice of conducting an investigation in this category of cases, as well as the preparation and submission of reports, analytical materials in this area of ​​activity to the customs authorities of the region and the GUTRD FCS of Russia.

Analysis of the practice of implementation by the customs authorities of the region of administrative proceedings and judicial acts adopted as a result of consideration of cases of administrative offenses, the proceedings on which were carried out by officials of the customs authorities of the region, complaints of persons, as well as acts of prosecutorial response issued in such cases, sending relevant materials to customs authorities of the region and GUTRD FCS of Russia.

The Central Excise Customs (hereinafter referred to as the Customs) is a specialized customs authority that is part of the unified federal centralized system of customs authorities of the Russian Federation (hereinafter referred to as the customs authorities), the competence of which is limited by separate powers to perform customs operations in relation to excisable and other certain types of goods, the list of which determined by the Federal Customs Service of Russia, and ensuring the implementation of the tasks and functions of the Federal Customs Service of Russia in the region of the Customs within the competence defined by this regulation.

The region of activity of the Customs is established by the Federal Customs Service of Russia. 12

Customs in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia and the Bank of Russia, other regulatory legal acts in the field of customs affairs, regulatory and other legal acts of the Federal Customs Service of Russia, as well as this regulation.

The customs carries out its activities in cooperation with the territorial bodies of other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local governments, public associations and other organizations, individuals and legal entities.

The customs office manages the activities of subordinate customs posts (hereinafter referred to as customs posts) and is a higher customs authority in relation to them.

Customs exercises the following powers in the established field of activity:

1) implementation of customs clearance and customs control:

a) excisable and other goods, the list of which is determined by the FCS of Russia, in accordance with the procedure determined by the regulatory and other legal acts of the FCS of Russia;

b) precious metals, precious stones, natural diamonds and polished diamonds, watches (with a case made of precious metals or metals clad with precious metals, or with inserts of precious stones), watch cases and their parts (made of precious metals or metals, clad with precious metals, or with inserts of precious stones), bank notes or treasury notes, securities, coins and goods classified in commodity group 71 TN VED of Russia;

c) cultural property and antiques containing precious metals or precious stones;

2) coordination of the work of customs authorities located in the region where the Customs operates, on the issues of customs clearance of excisable goods;

3) organizing work with excise stamps in the region where the Customs operates, issuing excise stamps in accordance with the procedure determined by the regulatory and other legal acts of the Federal Customs Service of Russia;

4) collection of customs duties and taxes, anti-dumping, special and countervailing duties, customs fees, ensuring the correct calculation and timely payment of these duties, taxes and fees, taking measures for their enforcement;

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

6) accounting for debts in the payment of customs payments, identified arrears and debts on penalties on customs payments payable in connection with the movement of goods and vehicles across the customs border of the Russian Federation, ensuring the collection of these debts, penalties and (or) interest, carrying out activities for making decisions on declaring as uncollectible and writing off arrears and debts on penalty interest on federal taxes and fees arising in connection with the movement of goods across the customs border of the Russian Federation, and taking other measures provided for by the legislation of the Russian Federation;

7) refund (offset) of overpaid and overcharged customs payments, balances of unspent advance payments, cash deposit in accordance with the legislation of the Russian Federation;

8) control over the validity of granting deferrals and installment plans for the payment of customs payments;

9) implementation of work to ensure the payment of customs payments;

10) analysis and control of compliance by customs posts with the legislation of the Russian Federation in the exercise of their powers;

11) conducting customs control, organizing and coordinating the conduct of customs control by customs posts and much more.

Customs is headed by a chief appointed and dismissed by the head of the FCS of Russia.

The head of the Customs has deputies who are appointed and dismissed by the head of the Federal Customs Service of Russia on the proposal of the head of the Customs. The Deputy Head of the Customs Office for Law Enforcement is appointed to and dismissed by the Deputy Head of the Federal Customs Service of Russia, who is in charge of the operational-search work of the customs authorities.

During the absence of the head of the Customs, the temporary performance of his duties is assigned to one of the deputy heads of the Customs in accordance with the distribution of duties.

The head of the Customs is personally responsible for the implementation of the powers assigned to the Customs, the implementation of programs, plans and performance indicators of the Customs.

Heads of structural subdivisions of the Customs are appointed and dismissed by orders of the Customs in agreement with the relevant functional subdivisions of the Federal Customs Service of Russia. 13

Customs was created by Order of the State Customs Committee of Russia. 14

3.2. Specialized customs posts

Features of the activities of individual customs posts may be determined by the Federal Customs Service of Russia. Thus, the rear customs posts are specialized customs authorities, are part of the unified federal centralized system of customs authorities of the Russian Federation, operate under the general supervision of the Federal Customs Service of Russia and the direct supervision of regional customs departments. Methodological guidance and control over the activities of rear customs posts is carried out by the Main Directorate of Logistics of the Federal Customs Service of Russia. The region of activity of the rear customs post is the region of activity of the corresponding regional customs department.

The Department in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, the Customs Code of the Russian Federation, other federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and Bank of Russia, other regulatory legal acts in the field of customs, legal acts of the Federal Customs Service of Russia and the regional customs administration, as well as these Regulations.

The department solves the tasks assigned to it both directly and with the participation of structural subdivisions of customs, in cooperation with territorial bodies of other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local governments, public associations and other organizations, individuals.

Main functions:

1. Planning and current operational accounting of the material and technical equipment of customs, data preparation statistical observation in the areas of logistic support and their submission to a higher customs authority.
2. Determining the needs of customs in material and technical means in accordance with the established tables of regulations, taking into account the actual equipment of the customs and priority areas for the development of its activities.
3. Implementation of measures to reduce the cost of acquiring material and technical resources, paying for other works and services, ensuring the effective use of funds allocated for these purposes.
4. Ensuring the implementation of programs, plans and performance indicators of customs in the part related to the competence of the Department.
5. Acquisition on a competitive basis, storage, distribution and redistribution between customs posts of material and technical means according to the nomenclature of regionally planned and distributed products.
6. Implementation of activities for fire safety and labor protection of officials of the Department.
7. Preparation of documents on putting on the balance sheet and writing off from the balance sheet of the customs of fixed assets, low-value and wearing items and others material assets according to the established order.
8. Ensuring interaction with territorial bodies of federal executive authorities on issues within the competence of the Department.
9. Drawing up and submission to the management of the customs of the necessary reporting information on issues within the competence of the Department.
10. Performing other functions, if such functions are provided for by the legislation of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Economic Development of Russia, legal acts of the Federal Customs Service of Russia. 15

CONCLUSION

The customs authorities of the Russian Federation are an integral part of the economic policy of the state. Their role is especially important in states that are making the transition from a centralized economy to a market one. This directly applies to Russia: with such large-scale changes taking place in the country, it is necessary to rely on those instruments that initially, by their very nature, should be the conductors of market reforms. The task of the customs system is to dock the new economic system Russia with a system of world economic relations and thereby give impetus to the development of foreign economic relations. One of the conditions for the fulfillment of this task is the appropriate formulation of the customs business. And as a consequence, the development of the legal framework for the entire customs business, the unification of customs procedures based on the best world experience. Russia, being a great Eurasian country, has exceptionally favorable prospects for integration into the international customs system.

Customs policy depends on the goals and objectives of the overall economic strategy of the government. Historically, it has become the first form of state regulation of foreign trade. Its essence is manifested in the customs and tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, etc.

The implementation of the customs policy is carried out in accordance with the customs legal norms. The need for a clear legal regulation of the customs policy is primarily due to the fact that the tools for its implementation directly or indirectly intrude into the sphere of private business, imperatively regulating certain areas of business activity.

Customs legal norms are established by the state, which define the rules of conduct by which public relations are regulated in connection with and regarding the movement of goods and vehicles across the customs border. The totality of customs and legal norms constitutes a complex branch of Russian legislation.

source customs law may not be any legal act, but only one that contains general rules in the customs business. Thus, the source of customs law should be of a normative nature. The main elements of the system of sources of customs law in Russia include:

• internal customs legislation;
• international legal treaties and agreements with the participation of Russia concerning customs issues.

The complex nature of the customs legislation involves the use of certain norms contained in the sources of other branches of law - the Criminal Code (criminally punishable smuggling, currency crimes), the Civil Code (the rights and obligations of the parties under the storage and transportation agreement in the regulation of legal relations arising in connection with the use of customs customs services). carrier, storage of goods in a customs warehouse and temporary storage warehouse, etc.), Code of Criminal Procedure and Civil Procedure, etc.

BIBLIOGRAPHY

Order of the Federal Customs Service of the Russian Federation of December 8, 2006 No. 1286(as amended on 05/27/2009) "On approval of the regulation on the Central excise customs"

FCS Order dated November 17, 2005 N 1083 « About approval model provisions about the logistics department ensure , about the motor transport department, about the department social development, about department capital construction and operation of customs infrastructure facilities, on the department of labor protection and civil defense of the customs, on the department of logistic support of the customs post (with the status of a legal entity) and on the department of logistic support of the customs post"

1. customs.ru
2. CustomsUnion.ru
3. cet.customs.ru
4. http://www.tks.ru/
5. recoveryfiles.ru
6. tamognia.ru
7. tks.ru
8. vch.ru
9. www.garant.ru

1 http://www.customs.ru/ru/ - Official site of the Federal Customs Service of Russia.

2 http://www.tks.ru/

3 d-inform.ru/tamozhennie-organy.html

5 in red. Federal Law of 06.12.2011 N 409-FZ

6 in red. Federal Law of June 29, 2004 N 58-FZ

7 Order of the State Customs Committee of Russia dated May 11, 2000 N 390 "On the Central Energy Customs"

8 Regulations on the Central Energy Customs (as amended on July 3, 2009, January 14, November 13, 2010)

9 Order of the Federal Customs Service of the Russian Federation 671 dated 25.07.05. On approval of the Regulations on the Central Customs (Cynological Center of the Federal Customs Service of Russia)

10 CustomsUnion.ru

11 Order of the Federal Customs Service of August 10, 2011 No. 1635 “On Approval of Model Regulations on the Administrative Investigation Organization Unit, the Administrative Investigation Unit, the Inquiry Organization Unit, the Inquiry Unit, the Criminalistics Unit and the Registration and Registration Unit of the Operational Customs”

12 p. 2 as amended. Order of the Federal Customs Service of the Russian Federation dated May 27, 2009 No. 969

13 recoveryfiles.ru

14 Order of the State Customs Committee of Russia dated May 5, 1997 No. 238 "On the establishment of the Central excise customs and the liquidation of the Moscow excise customs post".

15 Federal Customs Service Order of November 17, 2005 N 1083 “On Approval of Model Regulations on the Logistics Department, on the Motor Transport Department, on the Department of Social Development, on the Department of Capital Construction and Operation of Customs Infrastructure Facilities, on the Department of Labor Protection and Civil Defense of the Customs, on the Department logistic support of the customs post (with the status of a legal entity) and on the department of logistic support of the customs post"

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The customs business belongs exclusively to the jurisdiction of the federal state authorities and is carried out directly by the customs authorities, which belong to the category of law enforcement agencies. According to paragraph 1 of Art. 401 of the Labor Code, the customs authorities constitute a single federal centralized system, which includes (clause 1 of article 402 of the Labor Code):
1) federal Service authorized in the field of customs;
2) regional customs departments;
3) customs;
4) customs posts.

The system of customs authorities also includes institutions that are not law enforcement agencies, which are under the jurisdiction of the Federal Customs Service of Russia to ensure the activities of customs authorities (clause 4 of article 402 of the Labor Code).

The customs authority is understood as a federal state executive body endowed with special competence in the field of customs and performing the functions assigned to it for the development of foreign trade.

The central office of the system of customs authorities is the Federal Customs Service of the Russian Federation (FCS of Russia). In accordance with the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26, 2006 No. 459 "On the Federal Customs Service", the FCS of Russia is an authorized federal executive body that, in accordance with the legislation of the Russian Federation, carries out the functions of developing state policy and regulatory legal regulation, 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.

In order to exercise its powers in the field of customs, the FCS of Russia has the right to:
a) create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited by certain powers to perform certain functions assigned to customs authorities, or to perform customs operations in relation to certain types of goods;
b) determine the region of activity of the customs authorities;
c) approve general or individual regulations on customs authorities.

The subordinate bodies in relation to the FCS of Russia are regional customs departments, as well as customs of central subordination (Vnukovo, Sheremetyevsk, Domodedovo customs, Central excise customs, Central energy customs, Central base customs, Central customs - canine center of the FCS of Russia).

According to the types of tasks to be solved, all regional customs administrations can be divided into several groups: 1) territorial or general regional customs administrations; 2) specialized regional customs departments.

Territorial regional customs administrations are created in accordance with the borders federal districts. Specialized regional customs administrations are called upon to contribute to the normal operation of the entire system of customs authorities in certain areas of their functions (law enforcement, control, etc.). Specialized regional customs administrations are:
Regional Customs Administration for Radioelectronic Security of Customs Infrastructure Objects;
Regional operational search department;
Central Forensic Customs Administration;
Regional Customs Administration for the Organization of Force Support.

The functions of direct customs control, customs clearance, prevention of smuggling, as well as the functions of collecting and analyzing statistical information are performed by customs and customs posts. From the point of view of location, customs are divided into border and internal: border customs check the availability and correctness of filling out documents presented for customs purposes; internal customs carry out customs and personal inspection, check documents, audit the financial and economic activities of enterprises - subjects of foreign economic activity. The actual procedures for customs control and customs clearance of goods, as a rule, are carried out by customs posts. In other words, customs posts are empowered to receive and verify cargo customs declarations. Regional customs departments, customs offices and customs posts operate on the basis of general or individual provisions approved by the FCS of Russia in agreement with the federal ministry authorized in the field of customs. Customs posts may not have the status of a legal entity (clause 3, article 402 of the Labor Code of the Russian Federation). Carrying out the customs business, the customs authorities are simultaneously the bodies of state customs control, and also have the authority to exercise currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation. Solving law enforcement issues, the customs authorities have the status of bodies of inquiry, subjects of operational-search activities, and also have the right to carry out proceedings on cases of administrative offenses.

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