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What are the functions of customs authorities? Customs authorities of the Russian Federation

Customs- this is a part of law enforcement structures that protects economic security and sovereignty, controls the conditions and procedure for the movement of goods and vehicles across the border, collects and executes 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 pursued by the customs authorities is the replenishment of state budget revenues, protection of the interests Russian manufacturers through the establishment of restrictions, quotas and tariffs.

Tasks

The Constitution of the Russian Federation prescribes the exclusive monopoly of the state on all customs activities. 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 defined by the Customs Code of the Russian Federation, 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:

Development of the relevant policy of the Russian Federation, its implementation.
Participation in the organization and improvement of the departmental system.
Ensuring the unity of the customs territory and the security of the Russian economy.
Protecting the interests of the Russian economy.
International cooperation in the field of customs issues and problems.

Customs System

This is the only centralized system which includes the following government agencies:

State. customs committee Russian Federation.
Customs departments in the regions of the Russian Federation.
Actually departments.
Posts.

This system also has special units: 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, relevant bodies of the Russian Federation are determined, profile departments are reorganized and liquidated, 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 administrative division 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:

Collection of customs duties, taxes and other customs payments.
Ensuring compliance with the licensing procedure in the movement of vehicles and goods across the border of the Russian Federation.
Combating smuggling and other violations of customs regulations and tax legislation.
Profile statistics foreign trade and special data for the Russian Federation.
Commodity nomenclature of foreign economic activity.
Control over the export of strategic and other vital materials from the country for the interests of the Russian Federation.
Currency control within the competence.
Fulfillment of all international obligations related to customs.
Many other features.

Customs control authorities

They work authorized persons. 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. Department officials are checking Vehicle, 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.
Compliance with the order when moving transport of international transport and goods across the border of the Customs Union.
Compliance with restrictions and prohibitions regarding goods imported and exported from the Russian Federation, which are established by law.
Protection of intellectual property rights.
Detection, prevention, and then suppression administrative offenses and crimes within the competence of the authorities.
Taking protective measures public order, state security, health and life of a person, his morality, for the protection of the environment, animals and plants, as well as protection of 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, valuable papers and travelers 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, collecting payments, providing 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 bodies state power in the subjects of the Russian Federation, as well as local government and any public organizations It is prohibited to interfere in the activities of customs departments in the exercise of their respective functions.

The activities of customs authorities as authorities executive power expressed in the performance of the functions assigned to them by the state.

The functions of the executive authority should be understood as a complex of interrelated, defined in the status of the authority and based on the continuous exchange of information, organizational and legal influences of the authority, its structural divisions, employees who provide management objects with political, economic, methodological orientation, material, technical, labor and other resources aimed at achieving the goals of the management system as a whole. The functions of the executive authority are derived from the functions of the state, they reflect the material content of management activities, a list of them is contained in the acts regulating legal status authority in common system government agencies.

The classification of management functions in the scientific and educational literature is carried out by various authors ambiguously. The main classification criteria are the object and subject of management.

The object of management in relation to the activities of the customs authorities are the legal, economic and organizational foundations of customs, aimed at protecting the economic sovereignty and economic security of Russia, enhancing ties Russian economy with the world economy, ensuring the protection of the rights of citizens, business entities and government bodies and their compliance with their duties in the field of customs.

The subjects of management in the field of customs are the customs authorities of Russia, which are single system, which includes:

· Federal Customs Service of the Russian Federation (FCS of Russia).

· Regional customs departments of the Russian Federation.

· Customs of the Russian Federation.

· Customs posts of the Russian Federation.

The unity of the system of customs authorities is determined by the unity of their goals and objectives for the implementation of a unified customs policy on the single customs territory of the Russian Federation.

The functions performed by the subjects of management are divided into main (industry) and providing (functional).

The main functions of the customs authorities of Russia:

1. Participation in the development and implementation of customs policy, as well as participation in the development and implementation of measures economic policy in relation to goods transported across the Russian border.

2. Protection of economic interests and ensuring, within its competence, the economic security of the state, which is the economic basis of Russia's sovereignty.

3. Assistance in the implementation of measures to protect state security, public order, morality of the population, human life and health, and protect the interests of Russian consumers of imported goods.

4. The use of means of customs regulation of trade and economic relations, the collection of customs duties, taxes and other customs payments, the provision of a permit procedure for the movement of goods and vehicles through customs border Russia.

5. Implementation and improvement of customs control and customs clearance, as well as the creation of conditions conducive to the acceleration of trade.

6. Maintenance of customs statistics of foreign trade, special customs statistics.

7. Maintaining the Commodity Nomenclature foreign economic activity.

8. Implementation of currency control within its competence.

9. Combating smuggling, violations of customs rules and tax legislation related to goods transported across the customs border of Russia.

10. Suppression of illegal traffic drugs, weapons, items of artistic, historical and archaeological heritage of the peoples of Russia and foreign countries, objects of intellectual property, endangered species of animals and plants.

11. Assistance in the fight against international terrorism.

12. Fulfillment of Russia's international obligations in the part related to customs.

13. Participation in the development of international treaties affecting the customs business.

14. Implementation of cooperation with other bodies dealing with customs matters.

The supporting functions of the customs authorities include personnel, financial planning, logistical and other functions of an organizational nature.

The functions assigned to them are performed by the customs authorities both independently and in cooperation with other government bodies, enterprises, institutions and organizations, as well as with citizens. At the same time, state bodies and their officials are obliged to assist the customs authorities in solving the tasks assigned to them, including by creating appropriate conditions for this. This applies primarily to financial and tax authorities, border service authorities, transport authorities and many others, which are closely related in functional terms with the customs authorities.

Conclusion

A special place among the subjects of customs law is occupied by state customs officers working both in customs authorities and in other organizations subordinate to the State Customs Committee of Russia, directly involved in the implementation of customs affairs in the country.

The concept of "customs service", like many other legal categories, can be considered in a broad and narrow sense of the word. AT broad sense words under the customs service should be understood as a set of customs authorities and other organizations of the State Customs Committee of Russia, directly involved in the implementation of customs affairs, the legal status of officials of customs authorities, as well as the procedure and conditions for passing public service in customs authorities and organizations customs service. The customs service in the narrow sense is a type of professional activity to ensure the powers of the customs authorities.

A state customs officer is a citizen of the Russian Federation who, in accordance with the procedure established by law, performs the duties of his position in the customs authorities and organizations of the customs service for a monetary remuneration paid from the funds federal budget, and who, in the manner prescribed by law, was awarded a special rank.

A position should be understood as a separate and fixed in official documents part organizational structure customs authority with the relevant part of the competence of this customs authority, granted to a person - a civil servant for the purpose of its practical implementation. The position determines the range of duties, the rights and limits of responsibility of the state customs officer, the requirements for his professional and qualification training. It reflects the content of the work performed by the customs officer and determines his legal position in the general system of the state customs service.

The content of the activities of the customs authorities is the performance of their functions to implement the tasks of the customs business in the country. There are many ways to implement these functions, so the form of activity must be characterized, first of all, as a part, more precisely, one of the parts into which the activities of the customs authorities for the implementation of the functions assigned to them can be divided. Moreover, this part of the activity, firstly, must be objectively expressed in some way, and secondly, it must differ from other forms of similar activity.

Legality is one of the basic principles of the state customs service. It has a constitutional basis and means that all activities of the customs authorities and their officials must be carried out on the basis of strict and unwavering compliance with the requirements of the current legislation. Russian legislation. Strict service discipline must also be observed in each customs authority or organization of the customs service.

The implementation of general supervision over the activities of customs authorities and their officials is within the competence of the prosecutor's office, whose activities are regulated by the law of the Russian Federation. In case of detection of violations in the activities of the customs authorities and their officials, the prosecutor is obliged to respond appropriately: bringing a protest, making a presentation and issuing an appropriate decision.

Bibliography:

· Agapova, A.V. Customs value control in the system state regulation foreign economic activity: ("Financial bulletin: finance, taxes, insurance, accounting", N 1, January 2008)

Berator, M.P. Stages of customs clearance: ("Practical encyclopedia of an accountant. Currency. Export. Import") (as amended in November 2007)

· Gabrichidze, B.N. Customs law.: 2nd ed., corrected. and additional - L.: Law and Law, 2007. - 500 p.

· Khalipov, S.V. Customs law: (Customs regulation of foreign economic activity). 2nd ed., corrected. and additional - M.: IKD Zertsalo, 2008. - 276 p.

Similar information.

The customs authorities of the Russian Federation are state bodies that directly carry out activities in the field of customs. Customs authorities are executive authorities. The executive activity of the customs authorities consists in the daily practical organization of solutions to issues related to the customs business. The main activity of the customs authorities is the implementation of their functions and powers in the field of organizing the movement of goods across the customs border, customs clearance, placement of goods under certain customs regimes, implementation of special customs procedures, collection of customs payments.

The subject of the study is "Goals and objectives of the customs service". The purpose of the work is to consider the goals and objectives of the customs service. To achieve the goal, we have set the following tasks:

1. Consideration of the customs service of Russia.

2. Consideration of the goals, objectives and functions of the customs authorities.

3. Consideration of the development of the customs service.

1. Customs Service of Russia

Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the system and structure of federal executive bodies" The State Customs Committee of the Russian Federation (SCC of Russia) was transformed into the Federal Customs Service (FCS of Russia). Its functions of adopting normative legal acts in the customs sphere have been transferred to the Ministry of Economic Development and Trade of the Russian Federation, and in terms of customs payments, to the Ministry of Finance of the Russian Federation.

The main activity of the customs authorities is the implementation of their functions and powers in the field of organizing the movement of goods across the customs border, customs clearance, placement of goods under certain customs regimes, implementation of special customs procedures, collection of customs payments.

Customs authorities carry out both executive and administrative activities. Both of these activities are closely related. At the same time, the administrative activities of the customs authorities are carried out strictly within the framework of the provisions determined by the customs law.

An important distinguishing feature of the customs authorities is that they are classified as law enforcement agencies by the current legislation.

As law enforcement agencies, the customs authorities protect the economic sovereignty and economic security of the Russian Federation, the rights and legitimate interests of individuals and legal entities. Customs authorities are fighting crimes and administrative offenses in the field of customs.

The customs authorities constitute a single federal centralized system. State authorities of the constituent entities of the Russian Federation, local governments, public associations cannot interfere in the activities of customs authorities in the exercise of their functions (Article 401 of the Labor Code).

In accordance with Article 402 of the Customs Code, the system of customs authorities includes:

1) the federal executive body authorized in the field of customs (currently it is the Federal Customs Service (FCS);

2) regional customs departments (RTU);

3) customs;

4) customs posts.

The central body exercising direct management of the customs business in the Russian Federation is the federal executive body authorized in the field of customs business - the Federal Customs Service of Russia. He is in charge of the main components, blocks and sections of the customs business, which he manages through the relevant departments, departments, services, other structural divisions of his apparatus, as well as through regional customs departments, customs, customs posts.

The legal status of the Federal Customs Service of Russia in the system of customs authorities is determined by the Federal Law of June 29, 2004 N 58-FZ "On Amending Certain Legislative Acts of the Russian Federation and Recognizing Some Legislative Acts of the Russian Federation as Invalid in Connection with the Implementation of Measures to Improve Public Administration" and the Regulations on the FCS of Russia, approved by the Decree of the Government of the Russian Federation of August 21, 2004 No.

The Federal Customs Service is a federal executive body that performs the following functions in accordance with the legislation of the Russian Federation:

1) on control and supervision in the field of customs;

2) a currency control agent;

3) special functions to combat smuggling, other crimes and administrative offenses.

At the same time, the customs service carries out:

1) maintaining registers of persons carrying out activities in the field of customs;

2) maintaining the Register of banks and other credit organizations that have the right to issue bank guarantees for the payment of customs duties;

3) maintenance of the customs register of objects of intellectual property;

4) cancellation of qualification certificates of customs clearance specialists;

5) issuance of licenses for the establishment of a free warehouse.

In addition to the above, the customs service:

Keeps customs statistics of foreign trade and special customs statistics;

Informs and advises, free of charge, on customs issues of participants in foreign economic activity;

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;

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;

Carries out inquiry and production of urgent investigative actions in accordance with the criminal procedure legislation of the Russian Federation;

Carries out operational-search activities in accordance with the legislation of the Russian Federation;

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

Carries out 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;

Ensures, within its competence, the protection of information constituting a state secret;

Considers complaints against decisions, actions (inaction) of customs authorities and their officials, etc.

In agreement with the Ministry of Economic Development of Trade of the Russian Federation, the Federal Customs Service has the right to:

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;

Determine the region of activity of customs authorities;

Approve general or individual regulations on customs authorities.

The Federal Customs Service is not entitled to carry out regulatory legal regulation in the established area of activity, except for 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.

2. Goals, objectives and functions of the customs authorities.

The main goals, tasks and functions of the customs authorities are determined in Chapter 39 of the Labor Code of the Russian Federation and other regulatory legal acts Russian Federation.

The Customs Code defines the customs authorities as law enforcement and as an integral part of the forces for ensuring the economic security of the Russian Federation. They are designed to directly ensure compliance with customs legislation and other legislation, the control over the implementation of which is entrusted to the customs authorities.

Diverse in nature, the activities of the customs authorities are aimed at solving the following main tasks.

The solution of economic problems is achieved through the participation of customs authorities in ensuring, within their competence, the economic security and unity of the customs territory of Russia, as well as the collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees when goods are moved across the customs border of the Russian Federation.

The solution of the problems of regulation of the customs business is achieved through the organization of the application and improvement of the means of customs regulation, based on the priorities of the development of the economy of the Russian Federation. Among such means is making decisions on the classification of goods in accordance with the TN VED, on the country of origin of the goods, on the protection of intellectual property rights, on ensuring the uniform application of customs legislation by customs authorities, etc.

The solution of law enforcement tasks is achieved by identifying facts of violation of the rules, prohibitions and restrictions established by the customs legislation, performing urgent investigative actions and inquiries in criminal cases and proceedings in cases of administrative offenses on the facts of customs offenses.

The activity of the customs authorities is expressed in the performance of numerous functions by them. They reveal the essence and content of the executive, control and supervisory activities at all levels of customs management and reflect the distribution of responsibilities between individual bodies that make up a single system of customs authorities.

Classifying the functions of customs authorities, they can be divided into basic and providing.

The main functions reveal the essence of the management activities of the customs authorities. The list of the main functions of the customs authorities is enshrined in Article 403 of the Labor Code of the Russian Federation:

Implementation of customs clearance and customs control, creation of conditions conducive to the acceleration of trade across the customs border;

Collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control over the correctness of calculation and timeliness of payment of the said duties, taxes and fees, taking measures for their enforcement;

Ensuring compliance with the procedure for the movement of goods and vehicles across the customs border;

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

Ensuring, within its competence, the protection of intellectual property rights;

Combating smuggling and other crimes, administrative offenses in the field of customs, suppression of illegal trafficking 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 assistance in the fight against international terrorism and the suppression of unlawful interference at Russian airports in the activities of international civil aviation;

Implementation within its competence of currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with Russian legislation on currency regulation and currency control;

Maintenance of customs statistics of foreign trade;

Ensuring the fulfillment of the international obligations of the Russian Federation in the part related to customs, cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs matters;

Implementation of informing and consulting in the field of customs affairs, providing state bodies, organizations and citizens with information on customs issues in the prescribed manner;

Holding competitions and concluding state contracts for the implementation of research work in the field of customs.

The supporting functions of the customs authorities include all types of administrative and economic activities:

Personnel activities;

Financial, accounting activities;

Psychological and educational activities and social security;

Logistics;

Development of customs infrastructure, capital construction, etc.

The list of functions of the customs authorities is concretized and detailed in the Regulations on the federal executive body authorized in the field of customs affairs, and in general provisions about other customs authorities.

Customs bodies carry out their functions both independently and in cooperation with other state bodies. This applies primarily to financial and tax authorities, the border service, transport authorities and other authorities that are directly functionally related to the customs authorities.

3. Prospects for the development of the customs service

The target program determines the strategic goal of developing the customs service to implement national tasks in the field of customs and ensure unconditional and full compliance with the customs legislation of the Russian Federation for the economic prosperity and social well-being of the nation.

The strategic goal will be achieved by solving the following tasks.

Task 1. All-round assistance in the development of trade, acceleration of trade and expansion of Russia's foreign trade relations.

Task 2. Filling the revenue part of the federal budget of the Russian Federation.

Task 3. Reducing potential threats to the state caused by the movement of goods prohibited, restricted for import (export) into the territory of the Russian Federation or the illegal movement of goods across the customs border of the Russian Federation, as well as illegal foreign exchange transactions that can harm society or undermine the country's economy. Improving the management system of customs authorities.

The listed tasks correspond to the functions of the Federal Customs Service, which are enshrined in Art. 403 Customs Code Russian Federation and the Regulations on the Federal Customs Service.

To solve the tasks defined by the Target Program, comprehensive measures have been developed that will be implemented through the implementation of three departmental budget programs.

1. Departmental budget program "Customs border. Improving customs control at checkpoints across the border of the Russian Federation". This program will allow:

Ensure the necessary and sufficient level of control over goods and vehicles moving across the border;

Create conditions for speeding up customs procedures;

Ensure the use of the latest information and customs technologies in the activities of customs posts and customs at the border; to strengthen the customs infrastructure on the State Border of the Russian Federation through the construction, reconstruction and operation of automobile checkpoints and other customs infrastructure facilities;

Ensure the detection and suppression of crimes and other offenses when moving goods across the border;

Strengthen the personnel potential of customs posts (customs clearance and customs control departments) located at checkpoints;

Raise the level of material, technical and information support of border customs authorities.

2. Departmental budget target program "Administration and control over compliance with international trade agreements. Customs clearance and customs control in the territories of the constituent entities of the Russian Federation". This program will allow:

Ensure the fulfillment of the planned tasks of the Government of the Russian Federation for the transfer of customs payments to the federal budget;

Ensure the necessary and sufficient level of control over goods and vehicles at the places of customs clearance;

Create conditions for accelerating the process of customs clearance and customs control of goods and vehicles at the places of customs clearance;

Ensure the use of the latest information and customs technologies in the activities of customs posts and customs in the constituent entities of the Russian Federation;

Ensure the detection and suppression of crimes and other offenses in the field of customs and currency legislation in the field of foreign trade;

Strengthen the customs infrastructure of customs posts located within the country through the construction, reconstruction and operation of administrative buildings (office premises), the creation of temporary storage warehouses and customs warehouses established by customs authorities;

Strengthen the personnel potential of customs posts located within the country (departments of customs clearance and customs control);

To raise the level of material, technical and information support of customs posts and customs houses in the constituent entities of the Russian Federation.

3. Departmental budget target program "Institutional development and formation of the information and technical potential of customs authorities. Organization of the implementation of the customs legislation of the Russian Federation and international treaties of the Russian Federation". This program will allow:

To improve the efficiency of the customs administration system;

Ensure the organization of customs clearance and control processes;

Modernize the information system of customs authorities;

To increase the effectiveness of ongoing measures to combat smuggling and violations of customs rules;

Expand and strengthen international cooperation;

Strengthen the system of departmental control;

Provide training, retraining and advanced training of personnel;

Provide medical care and social guarantees customs officials;

Raise the level of material and technical, legal, financial, personnel, information support of customs authorities.

Thus, the activity of the customs authorities is universal and specific, it has no analogues. Its versatility is manifested in the variety of social functions performed by the customs authorities. Fundamental changes in the economy, the demonopolization of foreign economic activity, the separation of customs authorities into an independent state structure, and many other factors led to the fact that more than 20 ministries and departments of Russia transferred part of their powers and functions to the customs authorities: economic, statistical, environmental, etc. functions has become an integral element of the competence of the customs authorities of the Russian Federation.

The activity of the customs authorities as executive authorities is expressed in the performance of the functions assigned to them by the state.

Conclusion.

The concept of "customs service", like many other legal categories, can be considered in a broad and narrow sense of the word. In a broad sense, the customs service should be understood as the totality of customs authorities and other organizations of the State Customs Committee of Russia directly involved in the implementation of customs affairs, the legal status of officials of customs authorities, as well as the procedure and conditions for performing public service in customs authorities and organizations of the customs service. The customs service in the narrow sense is a type of professional activity to ensure the powers of the customs authorities.

A state customs officer is a citizen of the Russian Federation who, in accordance with the procedure established by law, performs the duties of his position in the customs bodies and organizations of the customs service for a monetary remuneration paid from the federal budget, and who, in the manner prescribed by law, has been awarded a special rank.

The position should be understood as a separate and fixed in official documents part of the organizational structure of the customs authority with the corresponding part of the competence of this customs authority, granted to a person - a civil servant for the purpose of its practical implementation. The position determines the range of duties, the rights and limits of responsibility of the state customs officer, the requirements for his professional and qualification training. It reflects the content of the work performed by the customs officer and determines his legal position in the general system of the state customs service.

Legality is one of the basic principles of the state customs service. It has a constitutional basis and means that all the activities of the customs authorities and their officials must be carried out on the basis of strict and unswerving compliance with the requirements of the current Russian legislation. Strict service discipline must also be observed in each customs authority or organization of the customs service.

List of used literature:

2. Federal Law No. 164-FZ of December 8, 2003 "On the Fundamentals of State Regulation of Foreign Trade Activities" (as amended on February 2, 2006)

3. Federal law in the Russian Federation "On currency regulation and currency control" dated 10.12.2003 173-FZ (as amended on 2207.2008)

4. Legal support of the new organization and activities of customs authorities: the state and tasks of further improvement (A.F. Nozdrachev, "Legislation and Economics", N 2, 3, 4, February, March, April 2008)

5. Stages of customs clearance (Berator "Practical encyclopedia of an accountant. Currency. Export. Import") (as amended in November 2007)

6. Control of customs value in the system of state regulation of foreign economic activity (A.V. Agapova, "Financial Bulletin: Finance, Taxes, Insurance, Accounting", N 1, January 2008)

7. Order Federal Service on technical and export control of April 4, 2008. N 79 "On approval of the Administrative Regulations of the Federal Service for Technical and Export Control for the performance of the state function of issuing opinions on the application of non-tariff regulation measures in the implementation of foreign economic activity"

8. Order of the Ministry of Industry and Energy of the Russian Federation of February 27, 2008. N 79 "On approval of the Recommendations on the organization of work on the collection and processing of information for the preparation of schedules for the transportation of oil outside the customs territory of the Russian Federation and the transit of oil of the CIS member states through the customs territory of the Russian Federation "

9. Gabrichidze B.N. Customs law. 2nd ed., corrected. and additional - L.: Law and Law, 2007. - 500 p.

10. Khalipov S.V. Customs law (Customs regulation of foreign economic activity). 2nd ed., corrected. and additional - M.: IKD Zertsalo, 2008. - 276 p.