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Customs policy is a tool for managing foreign economic activity. Customs policy

Lecture 2. Customs policy of the state.

Lecture plan.

The concept and significance of the state customs policy.

Tasks and functions of customs policy.

The concept and significance of the state customs policy.

Customs policy our country has its own history, its own characteristic stages of development. If in the 1920s and early 1930s the Soviet Union pursued an active customs policy in order to link domestic prices with world prices, then later it ceased to affect the development of trade with individual countries, since customs duties on imported goods were covered from the state budget and did not provide significant impact on domestic pricing and economic efficiency of foreign trade transactions. Important elements of the active customs policy of the USSR in the 1920s were the customs tariffs of 1922, 1924 and 1927, which not only protected Soviet industry from the competition of foreign goods, but also stimulated the development of Soviet exports by reducing or canceling export duties on a significant part of goods. ... The customs tariffs of 1930, 1961 and 1981, which were in force during the period of command-administrative management of foreign economic relations, turned out to be essentially routine legal acts. So, the customs tariff of 1981 was not and could not be, for a number of reasons, an instrument of economic regulation of foreign economic activity. The specified tariff consisted of only three hundred with a small number of items, while in the customs tariffs of most industrialized countries, the number of individual commodity items, sub-items, etc. has from 5 to 7 thousand, and in the tariffs of countries such as the United States and Japan - 10 - 12 thousand. The tariff of the 1981 sample was characterized by a discrepancy between the level of customs duties and prices for goods in the domestic and foreign markets. So, for most types of machinery and equipment, the minimum rates were only 5-10%, for fuel - 10-12% , metals - up to 15%, chemical products - 5-10% . And, finally, the existing procedure for calculating customs duties and their introduction into the Union budget. The concept of "customs duty" was replaced by the term "customs revenues", as a result of which the organizations importing goods transferred to the budget not the duty, but the difference between the value of the goods in the external and internal markets. This situation was considered quite normal in the era of rigid centralization of foreign trade, the separation of the process of its implementation from the direct producers or consumers of goods, the domination of administrative command methods of managing this activity. In the context of the democratization of foreign economic relations, the involvement of almost all enterprises, organizations, joint ventures and production cooperatives in export-import operations, it is necessary to develop an effective customs policy and adopt a new customs tariff that would take into account the changes taking place in this important area of economic activity.

The customs policy of Russia is determined by the highest bodies of state power and administration of the country and is an integral part of the foreign and domestic policy of the Russian state. ... The objectives of the customs policy of Russia are:

a) integration of the country's economy into the world economy;

b) protection and stimulation of the economic development of Russia;

c) creating conditions for the functioning of the Russian market and the market of the CIS countries;

d) strengthening the country's trade and balance of payments;

e) growth of state budget revenues;

f) strengthening of Russia's trade and political positions;

g) counteraction to discriminatory actions of foreign states and their unions;

h) expanding cultural and informational exchanges between Russia and foreign countries, contacts between people;

i) protection of life and health of humans, animals and plants, preservation of the environment;

j) protection of state and public security;

k) protection of the rights and legitimate interests of citizens, enterprises, associations and organizations, the cultural and historical heritage of the peoples of Russia.

Historically, the dynamics of state regulation of the degree of openness or closeness of the economy (customs policy) has been moving from free trade to protectionism and vice versa. However, as you know, protectionist barriers are effective in the short term, they create a temporary effect, which then leads to significant failures, be it customs policy, export and import of goods, investment.

Currently, there are several forms of protectionism.:

Selective protectionism - directed against individual countries or goods;

Industry protectionism - protects certain industries (for example, agriculture);

Collective protectionism - carried out by the unions of some states in relation to countries that are not part of them;

Hidden protectionism - carried out by methods of domestic economic policy.

An important role in protecting the national interests of domestic producers belongs to the customs authorities, which are obliged to do this by the current legislation. Significant role in the degree of performance customs authorities the level of complexity and ramification of the customs structure, as well as the degree of perfection of the legislative base, plays a role: the more organically structured the apparatus of customs regulation and the simpler the mechanisms for enforcing legal norms, the more efficient the work of customs. However, in unstable conditions, it is practically impossible to achieve such a level of activity of the customs authorities, first of all, due to the lack of formation of legislation and inoperative mechanisms for ensuring legal norms.

Thus, the role of the institutional support of customs policy is played by the Federal Customs Service: it is they who carry out the protectionist policy of encouraging domestic production through preferential duties; measures of tariff and non-tariff regulation. The case for free trade is based on economic analysis showing its benefits for both parties and the entire global economy.

The goals of customs policy are to ensure the most effective use of tools for customs control and regulation of trade in the customs territory of the Russian Federation, participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy, promote structural restructuring and other tasks of economic policy.

Tasks and functions of customs policy.

The objectives of customs policy Russian Federation, as they are defined in the Customs Code of the Russian Federation (Art.2), are:

participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy;

promoting structural adjustment;

ensuring the most effective use of tools for customs control and regulation of commodity exchange in the customs territory of the Russian Federation and other tasks of the economic policy of our state.

In accordance with the stated goals the customs authorities of the Russian Federation are entrusted with the following main functions:

participation in the development and implementation of customs policy; protection of the economic interests of the Russian Federation;

ensuring, within its competence, the economic security of the Russian Federation;

adoption of means of customs regulation of trade and economic relations;

collection of customs duties, taxes and other customs payments; creation of conditions conducive to the acceleration of goods turnover across the customs border of the Russian Federation;

currency control within its competence; participation in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, the implementation of these measures;

exercising control over the export of strategic and other materials vital to Russia's interests; maintaining customs statistics of foreign trade and special customs statistics of the Russian Federation;

carrying out research work, consulting in the field of customs, training, retraining and advanced training of specialists in this area for state bodies, enterprises, institutions and organizations.

A block of functions of an international character is envisaged: participation in the development and implementation of international treaties of the Russian Federation affecting the customs business; cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs issues.

The most important economic lever for the implementation of many tasks of customs policy is the system of customs payments.

Customs policy is purposeful activity of the state to regulate foreign trade exchange ( volume, structure and conditions of export and import) by establishing an appropriate customs regime for the movement of goods and Vehicle across the customs border.

Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the general economic strategy of the government.

The main means ( instruments) implementation of customs policy are customs duties, fees (tariff regulation), the procedure for customs clearance and customs control, various customs restrictions and formalities associated with the practice of foreign trade licensing and quotas (non-tariff regulation).

With the help of instruments of customs policy, the state ensures the fulfillment of one of its most important functions - the function of protecting human rights and freedoms and public interests. So, the import into the country and the export of certain goods and vehicles may be prohibited based on considerations state security, the protection of public order, the morality of the population, human life and health, the protection of animals and plants, the protection of the natural environment, the protection of the artistic, historical and archaeological heritage of the peoples of their country and foreign countries, protection of property rights, protection of the interests of consumers of imported goods and based on other interests.

Two types of customs policy: protectionism and free trade.

Protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main objectives are achieved by establishing a high level of customs duties on imported goods.

Unlike protectionism free trade policy assumes a minimum level of customs duties and is aimed at all-round encouragement of the import of foreign goods into the domestic market of the country.

The activities of state bodies for the regulation of foreign economic activity are carried out in almost all countries of the world, but its scale, forms and methods, specific goals and objectives are determined by each country based on its position in modern world, foreign and domestic policy, scale and other factors

Types of customs duties and their classification.

Depending on the purpose, customs duties are divided into:

· Fiscal, acting as a means of replenishing budget revenues;

· Protectionist and super-protectionist, protecting the domestic market from the penetration of foreign goods;

Anti-dumping (a kind of protectionist), applied to imported goods that are sold domestically for more than low prices than similar national products;

Preferential - preferential, established for a specific product or for all imports under an agreement, etc.

2. For the object of taxation:

· Imported. Imposed on imported goods, when released for free circulation on domestic market country.

· Export duties that are imposed on the exported goods. In accordance with the WTO rules, they are used extremely rarely, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for certain goods and are intended to reduce exports and replenish the budget.

· Transit duties that are imposed on goods transported in transit through the territory of a given country. Introduced extremely rarely and used as a means of a trade war.

3. By the method of collection:

· Specific. Accrued in fixed size per unit of taxable goods (for example, $ 20 per 1 ton of cargo). The practical use of specific fees does not present any technical difficulties. Specific, as a rule, are export duties, which are mainly imposed on raw materials.

· Ad valorem. Calculated as a percentage of the customs value of taxable goods (for example, 15% of the customs value);

· Alternative. In the customs practice of industrialized countries, depending on the instructions contained in the tariff, both ad valorem and specific duties are levied at the same time or the one that gives the largest amount of customs duty.

At first glance, the differences between ad valorem and specific duties are purely technical. However, in the customs and tariff business, there are always trade, political and economic goals... Ad valorem and specific duties behave differently when prices change. As prices rise, the monetary collection from ad valorem duties increases in proportion to the rise in prices, and the level of protectionist protection remains unchanged. Under these conditions, ad valorem duties are more effective than specific ones. And when prices fall, specific rates are more stable. Therefore, in the context of a long-term upward trend in prices, there is usually a tendency to increase the share of ad valorem duties in the customs tariff.

4. By origin:

· Autonomous. Introduced on the basis of unilateral decisions of the state authorities of the country;

· Conventions are established on the basis of bilateral or multilateral agreements;

· Preferential duties, which have lower rates than the usual customs tariff, which are imposed on the basis of multilateral agreements on goods originating from developing countries. Their goal is to support the economic development of these countries.

5. By types of bets:

· Permanent. A customs tariff, the rates of which are set at a time by state authorities and cannot be changed depending on the circumstances.

· Variables. Customs tariff, the rates of which may change in cases established by state authorities. Such rates are quite rare, they are used, for example, in Western Europe within the framework of a single agricultural policy.

6. By the method of calculation:

· Nominal. Customs rates indicated in the customs tariff. They can only give a very general idea of the level of customs duties to which a country is subject to its imports and exports.

· Effective. The real level of customs duties on final goods, calculated taking into account the level of duties imposed on import assemblies and parts of these goods.

7.By nature:

In order to protect the economic interests of the country, special types of customs duties may be temporarily applied to imported goods:

· Anti-dumping;

· Special;

· Seasonal;

· Compensatory.

Anti-dumping duty is applied in cases of import to customs territory RF of goods at a price lower than their normal value in the country of export at the time of this import, if such import causes or may cause material damage to domestic producers, or prevents the organization or expansion of production of such goods. The anti-dumping duty is valid for such a period and in such an amount that is necessary to eliminate significant damage to the industry Russian economy caused by dumping imports of goods.

The term of the anti-dumping duty shall not exceed five years from the date of its introduction or from the date of the last revision of the rate of such duty as a result of a repeated anti-dumping investigation. The need to continue the collection of the antidumping duty or revise its rate is determined by the Government of the Russian Federation on the basis of the results of the repeated antidumping investigation.

A special customs duty is applied as a protective measure if goods are imported into the customs territory of the Russian Federation in quantities and on conditions that cause or may damage domestic producers of similar or directly competing goods. This type of fees can be used as a response to discriminatory or other negative actions of other states or their unions.

If the period of validity of special protective measures exceeds three years, no later than one and a half years after their introduction, a re-investigation must be carried out, as a result of which the special protective measures may be canceled or extended. A special duty on agricultural goods may be imposed without investigation only for a period until the end of the calendar year in which the specified duty was introduced, and in an amount not more than one third higher than the customs duty rate for such goods.

Seasonal duty is applied in order to efficiently regulate the import of certain goods. In this case, the rates of customs duties provided for by the customs tariff are not applied. In the Russian Federation, the seasonal duty is established by the Government of the Russian Federation, and its validity period cannot exceed six months a year.

Countervailing duties are applied in cases of import into the customs territory of the Russian Federation of goods, in the production or export of which subsidies were used directly or indirectly, if such import causes damage or threatens to cause material damage to domestic producers of such goods or prevents the organization or expansion of production of such goods in the Russian Federation.

Conclusion: Various goods are imported into the territory of the Russian Federation, which are subject to customs duties, which is why it is necessary to distinguish different types of customs duties. Based on the types, duties can be classified as you cannot impose the same duty on different goods. The main classification is the classification by the object of taxation (import, export, transit).

Introduction

Customs policy- a part of the foreign trade activity of the state, which regulates the volume, structure and conditions of export and import of goods. One of the forms of manifestation of customs policy is customs protectionism, which intensifies during crises. During this period, high customs duties are imposed on imported goods and, as a rule, preferential customs duties on export products. In recent decades, along with customs duties, non-tariff methods of restricting imports have been widely used: quotas, quality standards and environmental friendliness. The most important role in ensuring the economic interests of the state belongs to customs service- one of the basic institutions of the economy. By participating in the regulation of foreign trade turnover and performing a fiscal function, the customs service regularly replenishes the state budget and thereby contributes to the solution of economic problems. Customs protects the national industry through reasonable protectionist measures. In the new market conditions, when the Russian economy has become "open" and state borders are "transparent" or in many places "blurred", the problem of the economic security of the Russian Federation has become much more complex and large-scale than before. In its provision, the area of responsibility of the customs service is the sphere of foreign economic activity of the state.

The State Customs Committee of the Russian Federation has focused its efforts on solving such problems as:

Creation of a customs infrastructure capable of ensuring the fulfillment of the main task set for the customs service;

Ensuring the economic basis of the country's sovereignty and state security, protecting the interests of the people of the Russian Federation;

Replenishment federal budget by levying duties, fees and certain types of taxes;

Participation in the implementation of customs and banking currency control, primarily for the timely full repatriation of payments due to Russian exporters for the goods exported by them;

Formation, maintenance and presentation (official publication) of customs statistics of foreign trade of Russia;

Creation of a legal framework to ensure the activities of the customs service.

Over the past years, it has been possible to change a lot in customs legislation, to prepare and adopt such fundamental documents for the customs business as the Customs Code of the Russian Federation and the Law of the Russian Federation on "Customs Tariff". The rules and regulations contained in these documents are in accordance with the world. Consequently, a legal basis has been created for the activities of the Russian customs service, the development of mechanisms for the implementation of foreign economic activity, the integration of Russia into world economy, its participation in the development of international industrial cooperation. The role of the State Customs Committee of Russia as a department actively participating in the development of the customs policy of the Russian state has increased. The introduction of new technologies for collecting customs payments, ensuring their timely and correct calculation, organizing control over their receipt in in full to the federal budget made it possible to achieve significant economic results.

Such a system of customs authorities allows them to carry out their functions throughout Russia. The main areas of activity of the Russian customs service, as defined in the developed and currently operating program, were and remain: the implementation of fiscal and law enforcement functions, the improvement of technologies for customs clearance and customs control.

1 Objectives and methods of implementation of the customs policy of Russia at the present stage

Customs policy is a purposeful activity of the state to regulate foreign trade exchange (volume, structure and conditions of export and import) through the establishment of an appropriate customs regime for the movement of goods and vehicles across the customs border.

The totality of institutions involved in the formation and implementation of customs policy, as well as a set of forms and methods of its implementation, the procedure for the use of customs regulation tools by the competent state bodies form the concept of a customs policy mechanism.

The main goal of the customs policy of any state is to ensure its economic interests. And Russia is no exception in this regard.

The objectives of the customs policy of Russia formulated in Art. 2 of the Labor Code of the Russian Federation:

Ensuring the most effective use of tools of customs control and regulation of commodity exchange in the customs territory of Russia.

Participation in the implementation of trade and political tasks to protect the Russian market.

Stimulating the development of the national economy.

Assistance in the implementation of structural adjustment and the implementation of other tasks of the economic policy of Russia.

Other goals determined by the President, the Federal Assembly and the Government of the Russian Federation.

The basic principles of customs policy are closely related to the principles of state regulation of foreign trade, which, in accordance with the Federal Law "On State Regulation of Foreign Trade" (Article 4), include:

The unity of foreign trade policy as an integral part of the foreign policy of the Russian Federation.

Unity of the system of state regulation of foreign trade activity and control over its implementation.

Unity of Export Control Policy.

Unity of the customs territory of the Russian Federation.

Priority of economic measures of state regulation of foreign trade activity.

Equality of participants in foreign trade activities and their non-discrimination.

State protection of the rights and legitimate interests of participants in foreign trade activities.

Elimination of unjustified interference of the state and its bodies in foreign trade, damage to its participants and the economy of the Russian Federation as a whole.

Customs policy should contribute to ensuring economic security, which is understood as the state of the economy that guarantees a sufficient level of social, political and defense existence and progressive development of the Russian Federation, invulnerability and independence of its economic interests in relation to possible external and internal threats and influences.

Article 2 of the Labor Code stipulates that the Russian Federation implements a unified customs policy, which is an integral part of the domestic and foreign policy of Russia. Its goals are determined by the Federal Assembly, the Government of the Russian Federation and the President of the Russian Federation in accordance with the Labor Code and other sources of customs law and boil down to ensuring the most effective use of tools for customs control and regulation of trade in the Russian customs territory, participation in the implementation of trade and political tasks to protect the Russian market, stimulating the development of the national economy, promoting the implementation of the main tasks of Russia's economic policy.

The focus of the goals of customs policy on the protection of the Russian market for goods and on stimulating the development of the national economy determines its close connection with domestic policy Russian state... How component foreign policy of the state, the customs policy of Russia is designed in this way to implement the foreign economic interests of the state in order not only to protect the national economy in crisis from further collapse, but also to facilitate its structural restructuring with the aim of revitalizing, recovering and subsequent recovery.

Customs policy is based on the activities of the customs service, which is an institutional prerequisite for its implementation. At the same time, customs regulation cannot be identified only with the activities of customs authorities. The formation and implementation of customs policy is a complex process taking place in the bowels of the state mechanism with the participation of all three branches of government - legislative, executive and judicial, as well as interested business circles.

Customs policy - part of the foreign economic activity of the state. Historically, it became the first form of state regulation of foreign trade. The essence of customs policy is manifested in customs and tariff legislation, the organization of customs unions, the conclusion of customs conventions, the creation of free customs zones, etc. | Customs policy is an integral part of the economic and foreign trade policy of the state, and therefore it depends on the goals and objectives of the general economic strategy of the government.

The formation of the customs policy of any state involves two important approaches to determining its direction - protectionism and free trade.

Protectionism is a policy aimed at protecting its own industry and agriculture from foreign competition in the domestic market. The protectionist customs policy is aimed at creating the most favorable conditions for the development of domestic production and the domestic market. Its main objectives are achieved by establishing a high level of customs taxation on imported goods and restricting imports.

Free trade is a free trade policy. It eliminates any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to more profitable international division labor and meeting the needs of the market. In contrast to protectionism, the free trade policy presupposes a minimum level of customs duties and is aimed at all-round encouragement of the import of foreign goods into the domestic market of the country.

The main means (instruments) for the implementation of customs policy are customs duties, fees (tariff, or economic, regulation), the procedure for customs clearance and customs control, various customs restrictions and formalities associated with the practice of foreign trade licensing and quotas (non-tariff, or administrative, regulation) ...

Administrative instruments for regulating foreign trade are simply necessary at the present stage. With their help, the state, in the conditions of independent commercial operations by a large number of companies, can stop the growth of the foreign trade deficit and equalize the trade and payments balances, use foreign currency more rationally in case of an acute shortage of it to buy the goods most necessary for the country abroad, and mobilize foreign exchange reserves to service foreign exchange debt. ... In addition, these instruments make it possible to obtain concessions in the area of import restrictions on a reciprocal basis and to seek the abolition of discriminatory measures in the countries - trade partners of Russia.

2 Instruments of Russian customs policy at the heart of the customs business: customs tariff, customs duties, customs control

The category of customs duties is closely related to the concept of customs and tariff regulation. This term is present in the Customs Code of the Russian Federation and in other legal acts. In the Federal Law "On the Foundations of State Regulation of Foreign Trade Activity", customs and tariff regulation is called one of the methods of state regulation of foreign trade (Article 12). Moreover, it is expressed in the establishment of import and export customs duties (Art. 19). In other words, customs and tariff regulation is a financial instrument designed to promote the development of foreign trade relations, regulate relations of this kind, and stimulate progressive structural changes in the economy. This instrument is distinguished by its economic orientation, which means, as T.N. Troshkin that such measures are essentially market-based: "They affect the competitiveness of goods through the price mechanism." Unlike administrative methods, customs and tariff regulation affects factors such as the cost of goods, financial costs of production, profit of the organization, etc.

Economists and legal scholars have repeatedly referred to this concept. So, B.N. Gabrichidze noted that "customs and tariff regulation is the primary basis of the financial and economic activities of customs authorities and, therefore, to a decisive extent, a prerequisite and direct legal basis for the collection of customs payments." L.A. Lozbenko called it one of the main tools for maintaining economic security and at the same time a lever of influence on the economic structure. However, none of them ever formulated this concept.

On the basis of the legislative definition of the category "customs and tariff regulation", given in paragraph 24 of Art. 2 of the Federal Law "On the Foundations of State Regulation of Foreign Trade Activity", the following wording is proposed. Customs tariff regulation is a method of state regulation of foreign trade activity, expressed in the establishment of a system of rates of customs duties levied when goods are moved across the customs border of the Russian Federation.

The set of rates of customs duties is called "customs tariff". The connection between the customs duty and the customs tariff is obvious, it is no coincidence that the duty is called "an important tariff instrument for regulating the import (export) of goods."

The origin of the concept of "tariff", as follows from literary sources, is ambiguous. K. Lodyzhensky late XIX v. pointed out that it came from the name of a small Arab fortress located on the European coast of the Strait of Gibraltar. There, special taxes were levied on goods brought into the country by ships. To implement the fiscal goal, a detailed list of goods was drawn up. Then these fees and the list, setting the size of the rates of duties, were extended to sea trade in all the Mauritanian harbors.

A century later, Yu.G. Kislovsky writes that several centuries before our era in the city of Tarifa, in the south of Spain, "a table was invented, according to which a certain rate of duties was established for this or that type of goods, it was called the tariff".

One thing is clear: the history of the customs tariff is estimated at several hundred years, and this concept has always been identified with a group of payments for goods in trade.

The new trade charter, adopted in 1667, is assessed by historians as the first Russian customs tariff. And since 1724 it has become a systematically revised instrument for regulating foreign trade. In the Soviet period of the 20s of the twentieth century. customs tariffs "reflected the desire to use duties as a source of income, and not as a method of protecting domestic industry. But already in the fall of 1922, the Labor and Defense Council found it necessary to work out new tariffs with broader economic goals." During the XX century. the customs tariff has undergone a number of changes, improved to a certain extent and has now become one of the main documents actively used by all subjects of customs legal relations.

According to Part 2 of Art. 39 of the Labor Code of the Russian Federation for the implementation of measures of customs and tariff regulation (namely, for the use of rates of customs duties), the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation (TN VED RF) is applied. In accordance with it, each product transported across the customs border of the Russian Federation is designated with a 10-digit digital code. In its most general form, "TN VED is a classifier that systematizes all goods of international trade, presented in material and material form." By using of this document first of all, the belonging of the goods to a particular grouping, to a certain position and subheading is established. At the same time, "it is not allowed to classify goods on the basis of domestic GOSTs, which can only serve as additional information."

It is often noted that “any attempt to compile an exhaustive list of goods that are subject to international trade looks like a difficult task, because modern production presupposes great amount goods with similar or similar characteristics. "But this must be done, since it is the characteristics of the goods (consumer properties, quality, degree of its technical processing) that affect the level of the customs duty rate." The role of customs tariffs in the regulation of foreign trade is determined not only by the absolute value of the duty on a separate type of goods, but also by the ratio of the rates of duties on goods differing in the degree of processing. "In other words, the higher the quality characteristics of the goods, the higher the rate of customs duty.

The modern practice of customs and tariff regulation of foreign economic relations of the countries of the world community indicates the presence of two formed interconnected levels of such regulation: international, or multilateral, and national proper, with characteristic features inherent in individual countries or groups of countries. In the context of internationalization economic life and the increasing interdependence of states "multilateral regulation is gaining all greater importance, which is manifested in the desire of most states to bring their national system of customs and tariff control in line with internationally recognized norms and rules. "In Russia, the existence of the TN VED is predetermined by the provisions of international agreements.

The Customs Cooperation Council (now the World Customs Organization) developed the Brussels Commodity Nomenclature in 1950 and the Harmonized Commodity Description and Coding System in 1983. The latter is a multipurpose classification system used "for the publication of customs tariffs, foreign trade statistics, the organization of transport and forwarding operations, etc." The Harmonized System is the base of national nomenclatures, including the TN VED of Russia. The first six characters of the product code are identical to the digital cipher adopted in the nomenclature of the Harmonized System. The seventh and eighth digits indicate additional detailing in accordance with the Combined Nomenclature of the European Union. The ninth character corresponds to the commodity code of the Commodity Nomenclature for Foreign Economic Activity of the CIS. The tenth character was introduced by the Decree of the Government of the Russian Federation of February 22, 2000 N 148 "On the customs tariff of the Russian Federation - a set of rates of import customs duties and commodity nomenclature used in the implementation of foreign economic activity."

All countries of the world have customs tariffs. Modern tariffs are unified on the basis of the Harmonized System for Description and Coding of Goods, which makes it easier to use tariffs in different languages and compare the rates of duties for the same goods. The tariff used on the territory of the Russian Federation is an example of a contractual, or conventional, tariff, since it is established by mutual agreement of states. Its opposite is the autonomous tariff, which is determined by the state independently.

The need for digital codes is due to the fact that they are used to determine the rates of customs duties, since a customs tariff is drawn up on the basis of the TN VED - a system of such rates. The fundamental characteristic of TN VED is "strict adherence to the rule of unambiguous assignment of goods to classification groups."

Thus, the customs tariff establishes the relationship between the commodity nomenclature and the customs duty rates. The main vector for the development of the customs tariff is the creation of the most priority areas in the structure of the Russian economy. At the same time, the interests of the state and society should be taken into account and maximally balanced in accordance with the problems, conditions, goals and opportunities available in the country.

The use of a customs tariff containing the optimal rates of customs duties has a number of advantages. So, if a country can influence world prices, the optimal level of the customs duty rate can bring it a significant gain. The famous economist P.Kh. Lindert notes that the customs tariff "is always beneficial to producers of goods that compete with imports, even if the aggregate welfare of the nation is reduced." In any case, the introduction of a tariff is always the best option compared to economic passivity.

The classification code of the goods is independently determined by the declarant, the customs authorities can do this only at his request or in the event of a violation of the classification rules (Article 40 of the Labor Code of the Russian Federation). In Art. 128 of the Labor Code of the Russian Federation established the right of the declarant to choose for goods of various names, but contained in one consignment, one code according to the TN VED. However, the indicated code must correspond to the rate of customs duty of the highest level (if such rates are equal, the highest level of the excise or VAT rate is chosen). This introduction seems to be very convenient for entities declaring hundreds and thousands of product names. The choice of one code simplifies and speeds up the customs clearance procedure, despite certain costs to the person associated with the need to use the maximum rate for the entire consignment.

At the same time, this approach is largely focused on a high level of law-abidingness. Given that the period for document verification and customs clearance has now been reduced to three working days, it can be difficult for customs officials when inspecting large consignments to determine whether the classification code is accurate and meets the maximum customs duty rate. In the meantime, the so-called game on the codes of goods does not stop, which leads to the fact that goods transported across the border are classified as similar, adjacent, but with a lower degree of processing. This "game" is explained by the fact that the subject of foreign economic activity, avoiding the smuggling of goods into the country, officially declares and formalizes it, thereby evading customs payments in full. The cases when finished furniture are declared as chipboard, household appliances - as spare parts for it, and flowers - as branches for making bouquets, have become classic cases.

How to fight against "gray" imports? Flexible tariff policy can become a real assistant here. Steps in this direction have already been taken. For example, the rates of customs duties on poultry meat (chicken, goose, turkey) were equalized up to 10% and thus closed one loophole; reduced duty rates on televisions from 20 to 15% - and the import of these goods increased: in 2000, 64 thousand televisions were imported into the country, and in 7 months of 2001 - 300 thousand. This means that goods began to be processed for them. their own names, without resorting to deceiving the state.

Thanks to measures taken- prompt response to an increase in the number of offenses in the customs sphere, flexible changes in tariff policy - you can additionally replenish the budget and prevent violations of customs rules. In addition, the above examples clearly demonstrate that the amount of customs duties imposed by the state directly depends on the category of goods being transported. Interestingly, in Chile, there are practically no violations in the customs sphere, since the national government has established uniform import customs duty rates for all goods at 11%.

We list three types of direct objects of customs legal relations, into which they are divided depending on the level of customs tax.

1. Goods with high quality characteristics, produced in the country in sufficient quantities to fully meet demand. For this category of goods, upon import, maximum customs duty rates should be set in order to support domestic producers. In Russia, such goods include alcohol-containing products, food products, raw materials, etc. The goods of this group have all the conditions to be competitive at the world level.

2. Goods produced domestically in sufficient quantity to meet demand, but whose quality is inferior to quality imported analogues... These are cars, household appliances, finishing materials, etc. The rates of customs duties for such goods should be balanced, allowing foreign products to enter the domestic market for healthy competition with domestic producers. The consumer has the right to choose. The production of these goods at a certain level is necessary in terms of national security countries, however, it should be borne in mind that under favorable conditions in the future they can enter the first group.

3. Goods not produced in the country due to any factors (some medicines, unique technologies, tropical fruits). For the import of such goods, it is necessary to remove tariff barriers. Therefore, the rates of customs duties here should be minimal or remain at zero. In other words, the import of goods of this group should be under the undoubted patronage of the state.

The value of the rates of the customs tariff as a whole should not be excessively high, it should correspond to the degree of protection national market products (in other words, it is required to raise the price of imported goods to the level of domestic prices). Any mistake in determining the customs tariff can cause irreparable harm to the relevant industries, which will entail dramatically negative consequences for the country's economy as a whole. Well-thought-out dynamics of the customs tariff can pave the way for solving budgetary problems. "The range of changes in duties should be set in such a way as to quite definitely fix the order of their magnitude and at the same time give the Government the opportunity to respond to changes in the state of affairs in the national and world markets."

The urgency of this problem is also confirmed by the main line of the state towards Russia's entry into the World trade organization... The related decrease in the average level of taxation on imports is increasingly manifesting itself in conditions not so much economic as political competition from the WTO member countries. Almost half of the world trade is duty-free, and our trading partners are very tough in demanding a radical opening of the Russian market, which could negatively affect the interests of domestic producers, "strangling" their products with imported goods. It would be unfair not to note that the peculiarity of Russia is that foreign competition is not the only one, and in some cases even not. main reason the decline of many industries. It is becoming clear that this decline is primarily caused by on-farm imbalances.

The basic idea of liberalization of international trade, which is the WTO, basically boils down to the fact that when exported from the state, goods should freely enter the importing country. It is, however, assumed that entities are entitled to protection for their goods, but mainly through an import tariff. The interest in Russia is largely understandable, given that the bulk of exports are raw materials. " Underground wealth Russia is estimated at 30 trillion. dollars, USA - 8 trillion. dollars, China - 6.5 trillion. dollars, Europe - 0.5 trillion. Doll.".

So, Russia is the main storehouse of raw materials in the world, but its reserves are depleted. The elimination of customs taxes can turn the country into a raw material appendage of more developed countries. In our opinion, tariff disarmament should be smooth, gradual, strategically thought out, excluding the possible emergence of problems associated with low level the filling rate of the state treasury. In any case, the absolute majority of Russian specialists recognize the complete abolition of tariff barriers at the borders as a long-term goal.

When setting the rates of import customs duties, it is advisable to proceed from the implementation of the regulatory goals of the customs business. The diversity and specificity of the impact of the customs tariff on the development of foreign trade relations and the economy as a whole require state structures"a balanced approach to the determination of the level of fees, taking into account the entire set of possible consequences." This means that the highest rates should be for those goods that are produced domestically in sufficient quantities and the demand for them is satisfied by the domestic producer.

Balanced import duties should be established for such categories of goods that are produced in Russia, but cannot yet compete with their foreign counterparts. It is necessary to reduce as much as possible the rates of customs duties (or eliminate them) on goods that are not and cannot be produced by Russian enterprises.

Tariff protection should apply to industries whose production is at an early stage, as well as to industries whose products in Russia meet international standards in quality, and are approximately at the same price as imported goods. With the help of high import duties, the Government of the Russian Federation must protect industries in the domestic market that have good production potential, but at the same time need temporary protection to adapt to global competition. These include, for example, the production of confectionery, meat products, furniture, etc.

Stimulating the development of certain industries can be achieved, in particular, by abolishing import duties on highly efficient equipment that is not produced in Russia. The re-equipment of production facilities will allow the enterprise to achieve greater competitiveness, which will undoubtedly contribute to economic growth, the creation of additional jobs, and an increase in tax collection. Ultimately, the reduction of the customs burden by abolishing import customs duties on machine tools, components, and accessories will make it possible to switch to the export of products produced on such equipment.

The implementation of a flexible customs and tariff policy is largely due to the tasks of combating violations of legislation in this area. The high level of rates of customs duties contributes to the development by subjects of foreign economic activity of various ways of evading their payment.

One of the many examples illustrates this situation. In Russia, 37 million pairs of shoes are produced annually, the official import is about 40 million pairs. The result is about 80 million pairs of shoes. However, according to official statistics Russians buy and wear out about 230 million pairs of shoes a year. The difference of 150 million pairs is obtained either due to smuggling, or due to the so-called "gray import", which provides for the deliberate understatement of customs value.

Closing such loopholes is possible both by lowering customs duty rates and by setting a fixed specific duty (for example, two euros per pair). These events will not only meet the interests of ordinary buyers and manufacturers, but will also increase budget revenues.

The customs department should prevent the use by subjects of foreign economic activity of the group of so-called "cover goods". This will be facilitated by priority measures aimed at eradicating corruption among customs officials. Today, "the high responsibility of customs officials for compliance with timely and complete customs control is especially important ...". When inspecting goods and vehicles, the customs inspector must know how and to what extent he will be responsible for possible offenses on his part.

Rooting out corruption is not new. Back in the 19th century. V. Petty wrote that one of the inconveniences of the collection of duties is "the great ease of smuggling goods through bribery, conspiracy, concealment and disguise of goods, etc., and neither the oath of customs officials, nor punishment, and the same time there are different ways mitigation and cancellation of these penalties after the discovery of violations. " High level corruption in customs leads to a decrease in government revenues and economic losses.

Thus, the customs tariff performs the following functions: fiscal (replenishment of the revenue side of the budget), protective (protecting the interests of domestic producers) and stimulating (promoting the development of the national economy).

CONCLUSION

Selective protectionism - directed against individual countries or goods; - sectoral protectionism - protects certain sectors (for example, agriculture); - collective protectionism - carried out by the unions of some states in relation to countries that are not part of them; - hidden protectionism - carried out by the methods of domestic economic policy.

The instruments of state regulation of international trade by their nature are divided into tariff (based on the use of tariffs) and non-tariff (all other methods). Non-tariff methods of government regulation exclude quantitative methods and methods of hidden protectionism. Certain trade policy instruments are more often used when it is necessary to restrict imports or force exports. An important role in protecting the national interests of domestic producers belongs to the customs authorities, which are obliged to do this by the current legislation. The level of complexity and ramification of the customs structure, as well as the degree of perfection of the legal framework, play a significant role in the degree of efficiency of the activities of the customs authorities: the more organically structured the apparatus of customs regulation and the simpler the mechanisms for enforcing legal norms, the more efficient the work of customs. However, in unstable conditions, it is practically impossible to achieve such a level of activity of the customs authorities, first of all, due to the lack of formation of legislation and inoperative mechanisms for ensuring legal norms. Thus, the State Customs Committee acts as an institutional support for customs policy: it is it that implements the protectionist policy of encouraging domestic production through preferential duties; measures of tariff and non-tariff regulation. The case for free trade is based on economic analysis showing its benefits for both parties and the entire global economy. The goals of customs policy are to ensure the most effective use of tools for customs control and regulation of trade in the customs territory of the Russian Federation, participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy, promote structural restructuring and other tasks of economic policy. Customs duties and taxes are an instrument of trade policy and state regulation of the domestic Russian commodity market in its interaction with the world one. The customs duty is designed to facilitate the operational regulation of taxation of the movement of goods across the customs border of Russia, therefore the right to establish the size of customs duties on specific goods moved across the customs border, in contrast to other taxes and fees, both in the coming years and in the longer term should be reserved for the Government of the Russian Federation. Customs payments play an extremely important role in securing the revenue side of the federal budget of the Russian Federation, since they account for about a third of revenues. However, unused reserves for increasing customs duties remain significant. In order to improve the fiscal and regulatory functions of the customs system, it is necessary to: consistently reduce the weighted average and maximum import duty; enlarge product groups as much as possible; abandon direct and indirect forms export and import quotas (except for exceptional cases related to the protection of the domestic market for agricultural products); eliminate all existing benefits to the maximum short time; exclude regulatory functions from the competence of customs authorities (except for issues of intradepartmental organization of work).

BIBLIOGRAPHY

1. Constitution of the Russian Federation, 2010 [text]

2. The Criminal Code of the Russian Federation, 2010 [text]

3. Customs Code of the Russian Federation, 2010 [text]

4. Customs legislation. SZA -M., 2010 [text]

5. Gabrichidze B.N., Zobov V.E. "Customs Service in the Russian Federation" [text]. -M., 1993 -256s.

6. Gabrichidze B.N. "Customs Law" [text]. -M. Publishing house "Beck". 1995 -185s.

7. Gabrichidze B.N. "Russian customs law" [text]. Textbook for universities. "Norm" - M., 1998.-280 p.

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Introduction

Foreign economic activity is the most powerful factor that has a beneficial or destructive effect on the economy. Specific measures of its regulation are determined by the economic strategy of the country's leadership, which predetermines the main strategic tasks of economic development. These tasks provide for the stabilization of the economy and economic growth, a sufficient supply of goods in the domestic market, the creation of modern infrastructure and conditions for the development of promising industries, the formation of export potential, reasonable liberalization of the economy, improvement of the investment climate and the state of payments, a guarantee of protection against unfair competition of foreign exporters, etc. ... Great importance has a stable customs policy, especially to create a favorable investment climate, and also requires a stable, efficient work of the customs service.

The relevance of the topic under consideration is due to the peculiarities of the formation of new economic relations in modern Russia, an increase in scientific and practical interest in studying the experience of implementing customs policy, as well as the role and place of customs authorities in the public administration system. The transition of the Russian economy to market relations has caused the need for further improvement of customs policy as the most important sphere of political, economic and legal activity of the state, an integral instrument of state regulation of foreign economic activity, and with it, a radical transformation of the Russian customs service.

1. Concept and essence of customs policy

Often, customs activities are associated only with the work of the Federal Customs Service. However, in fact, practically all federal legislative and executive bodies take part in its implementation to one degree or another, therefore, for rational management, customs activities must be properly structured. Customs activities in the aggregate include the development of the state customs policy, the formation of a customs-tariff mechanism for the implementation of the state customs policy and the practical activities of the customs service aimed at implementing the approved customs-tariff mechanism. Each element of this structure is quite independent and requires a special approach to managing it and ensuring the quality of the final results. State customs policy is aimed at defining political attitudes for the purposeful regulation of foreign trade in the national interests of the state. It allows you to combine the efforts of all government agencies and provide a unified approach to government regulation of foreign economic activity. Its purpose is to determine the principles that should be guided by all legislative and executive bodies of state power involved in the regulation of foreign trade in goods and services. The customs and tariff mechanism for regulating foreign trade is created in order to establish specific rules and conditions for the import or export of certain goods and services. Its purpose is to ensure the implementation of the state customs policy based on the use of a set of tariff and non-tariff measures to regulate foreign trade, taking into account the restrictions arising from the foreign economic obligations of the state: international agreements, norms, requirements and rules of the World Trade Organization. The practical implementation of a complex of customs and tariff measures for regulating foreign trade determines the meaning and expediency of the previous stages of customs activities. If at the level of state customs policy, problems of regulation of foreign economic activity, ideology and principles of their solution are identified, and at the level of formation of a complex of customs and tariff measures for regulating foreign trade, tasks and methods of solving problems are specified, then at the level of practical implementation, tools and technologies for the implementation of approved regulatory measures are developed. foreign economic activity. 1 The state customs policy is part of the foreign economic policy of the state and is a system of measures, rules and procedures that regulate the movement of goods, capital, services, intellectual and labor resources across the customs border in the interests of protecting and developing the national economy. For a more accurate concept of customs policy, it is necessary to know the factors that determine its content. All factors influencing state regulation of foreign economic activity, and, consequently, customs policy, can be conditionally divided into political, economic, technical and organizational. The political factors include: - the formation of centers of power, practicing in foreign trade the use of double standards towards other market participants; - the formation and strengthening of regional unions and political blocs of countries focused on creating their own rules for foreign trade; - aggressive trade expansion of states with developed and stable economies; The economic factors that must be taken into account include: - acceleration of the development of both globalization and regionalization of the world economy;

The low level of development of the economy of the Russian state and its one-sided (raw material) nature; - a decrease in the level of economic (primarily food) security of the country, which is a consequence of many reasons, including errors in the state customs policy; - the need to promote innovative processes in the development of mechanical engineering, agriculture, high-tech industries; - insufficient regulatory framework that defines the requirements, norms and rules for ensuring the safety of goods and services; - the global level of corruption and the expansion of the scale of organized crime. The technical factors that must be taken into account include the relatively low level of information and technical equipment of customs authorities and participants in foreign economic activity, which does not allow organizing electronic declaration everywhere, introducing preliminary control and post-control, and ensuring the effective application of the risk management system. 2 The state's response to the above factors is concentrated in the country's budget being developed for this period. The state of the budget and its individual items, the structure of revenues and expenditures, the presence of a deficit that is not confirmed by revenues of expenditure items and other characteristics of the budget provide a basis for the development of programs for the development of foreign economic activity as one of the tools for improving the economy and developing an appropriate state customs policy. At the same time, customs policy is so important that management processes for its formation must be given Special attention... Unfortunately, this aspect of customs activities has not yet been adequately addressed. It is believed that the customs policy is formed by experts in the process of developing customs and tariff measures for regulating foreign economic activity, and is not a specific independent object of management. This approach to the development of customs policy, in fact, was one of the reasons for its inefficiency. If customs policy as a set of principles for the formation of customs and tariff measures for regulating foreign economic activity for the forthcoming planning period were an independent object of management, then, of course, in the process of its development, approval and adoption, the opportunity would be used to take into account the failures in the economy that we are now seeing ... Customs policy as one of the state instruments for regulating the economy should be an independent object of management and be influenced by all management functions - planning, organization and regulation. As an object of management, customs policy should also have a subject of management, that is, a working body designed to plan the state customs policy, develop drafts of its texts, bring the state customs policy to the approval of the legislative bodies and adjust it in the process of application. The general principles of customs policy should be transformed by the executive authorities into specific economic or administrative measures to regulate foreign trade in specific types of goods or commodity groups. However, the underdevelopment of the mechanism for the formation of tariff and non-tariff measures for regulating foreign trade, the incompleteness and incompleteness of the use of the entire arsenal of these measures do not allow to effectively solve the problems of protecting the national economy. To determine a rational combination of customs and tariff measures for regulating foreign trade, it is advisable to use a conditional monetary equivalent as a single optimization criterion. This makes it possible to apply the generalized utility function of foreign trade and, on its basis, to carry out a phased rationalization of the combination of measures of customs and tariff regulation. At the same time, a rational combination of measures of tariff and non-tariff regulation of foreign trade by a specific product (commodity group) is understood as a set of measures of customs and tariff regulation, with the help of which the principles of state customs policy are achieved.

2. The concept of customs duties

Foreign economic policy is a system of measures aimed at achieving certain advantages by the economy of a given country in the world market and at the same time protecting the domestic market from competition of foreign goods, carried out through customs and tariff regulation (application of import and export customs tariffs) and non-tariff regulation (in particular, through quotas and licensing) foreign trade. Customs tariff policy is the main element of foreign economic policy. In modern conditions, it is carried out using a number of mechanisms that regulate, stimulate and control foreign economic relations. The central instrument of customs and tariff regulation is the customs duty, with the help of which foreign trade turnover is regulated. 3 Customs duty is a mandatory fee levied by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or when goods are exported from this territory and is an integral condition of such import or export. However, the question of the economic nature of the customs duty is controversial. Many economists classify it as a tax because, by definition, a duty involves the provision of a service. If we compare the cost of services rendered by customs authorities to participants in foreign economic activity with the amount of customs duty paid by them, it becomes obvious that the value of the latter significantly exceeds this cost. In addition, for the very fact of customs clearance of goods, customs authorities collect fees in the established amount, which are, in essence, payment for services. Export customs duties are used to maintain a rational balance between the import and export of goods, foreign exchange income and expenses on the territory of the Russian Federation, and provide conditions for the integration of the national economy into the world economy. The use of customs duties on imports is due, on the one hand, to the pursuit of a policy of reasonable protectionism, and on the other, to the regulation of the import of products that have no domestic analogues or are produced in insufficient quantities to meet the needs of the domestic market. At the same time, customs duties, both for export and import, contribute to ensuring budget revenues. Currently, in Russia, customs duties form about 20% of federal budget revenues. Such a high rate is typical for developing countries. In industrialized countries, the share of revenue from the collection of customs duties is insignificant and amounts to about 1%. Customs duties have three main functions:

Fiscal, which applies to both import and export duties, since they are one of the items of the state budget revenues;
Protectionist (defensive), related to import duties, since with their help the state protects national producers from unwanted foreign competition;
Balancing, which refers to export duties established in order to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world prices.

3. Classification of customs duties

Customs duties are classified according to various criteria. Import (import) duties - duties that are imposed on imported goods when they are released for free circulation in the domestic market of the country. Import duties are the predominant form of duties applied by all countries in the world to protect domestic producers from foreign competition. Export (export) duties - duties that are imposed on export goods when they are released outside the customs territory of the state. They are used extremely rarely by individual countries, usually in the case of large differences in the level of domestic regulated prices and free prices on the world market for individual goods and are intended to reduce exports or fill the budget. Export duties increase the cost of goods in the world market, where competition is significant. In other cases, the task of export duties levied by countries with monopoly natural advantages is to restrict the supply of raw materials to the world market, increase prices and increase budget revenues. Transit duties are duties that are imposed on goods transported in transit through the territory of a given country. For fiscal purposes, these duties are used only by a few developing countries. In order to protect the economic interests of the country,

Seasonal - duties that are applied for the operational regulation of international trade in products of a seasonal nature, primarily agricultural. Usually their validity period cannot exceed several months a year. And for this period, the normal customs tariff is suspended.
Special, which consist of special, anti-dumping and countervailing. Special duties - duties that are applied as a protective measure if goods are imported into the customs territory of the country in quantities and on conditions that cause or may cause damage to domestic producers of such goods. Antidumping duties are duties that are applied in the event that goods are imported into the territory of the country at a price lower than their normal price in the exporting country, if such imports harm local producers of such goods or impede the organization and expansion of national production of such goods. Countervailing - duties imposed on the import of those goods in the production of which subsidies were used directly or indirectly and if the import harms the national producers of such goods.

Usually, these special types of duties are applied by the state unilaterally in order to protect the country from unfair competition on the part of its trading partners, or they are used as a response to discriminatory and other actions that infringe on the interests of the state on the part of other states. The imposition of a special duty is usually the last resort used by countries when all other means of resolving trade disputes have been exhausted. Customs duties are classified by origin as:

Autonomous - duties imported on the basis of unilateral decisions of the state authorities of the country. Usually, the decision to impose a customs tariff is made by law by the parliament of the state, and specific rates of customs duties are set by the relevant department (usually the ministry of trade, finance or the economy) and approved by the government.
Conventional (contractual) - duties established on the basis of bilateral or multilateral agreements.
Preferential (preferential) - duties that have lower rates compared to the usual customs tariff, which are imposed on the basis of multilateral agreements on goods from developing countries. The purpose of preferential duties is to support the economic development of these countries by expanding their exports.

By types of rates, customs duties are classified as:

Constant - a customs tariff, the rates of which are set at a time by state authorities and cannot be changed depending on the circumstances. The vast majority of countries in the world have tariffs with constant rates.
Variables - a customs tariff, the rates of which may change in cases established by state authorities (when the level of world or domestic prices, the level of government subsidies changes.

4. Customs policy of Russia

The Russian customs system has a wealth of experience in protecting the economic sovereignty and security of the state, the domestic market, domestic trade and industry. The implementation of these strategic measures has always been inextricably linked with the customs policy pursued in the country, which is an integral part of both the foreign and domestic policies of the state. Definitions of customs policy, in general, it can be presented as a system of state economic and other customs and legal measures to regulate foreign trade, protect the national economy and solve fiscal problems. The main goal of the customs policy of any state is to ensure its economic interests. And Russia is no exception in this regard. The objectives of the customs policy of Russia are: 4 - ensuring the most effective use of tools of customs control and regulation of goods exchange in the customs territory of Russia; - participation in the implementation of trade and political tasks to protect the Russian market; - stimulating the development of the national economy; - assistance in the implementation of structural restructuring and the implementation of other tasks of the economic policy of Russia; - other goals determined by the President, the Federal Assembly and the Government of the Russian Federation. The orientation of the goals of customs policy to protect the Russian market for goods and to stimulate the development of the national economy determines its close connection with the domestic policy of the Russian state. As an integral part of the foreign policy of the state, the customs policy of Russia is designed in this way to implement the foreign economic interests of the state in order not only to protect the national economy in crisis from further collapse, but also to facilitate its structural restructuring with the aim of revitalizing, recovering and subsequent recovery. The formation of the customs policy of any state, including Russia, presupposes two important approaches to determining its direction - protectionism and free trade. Protectionism is a policy aimed at protecting one's own industry and agriculture from foreign competition in the domestic market. It is characterized by high customs tariffs and import restrictions. Free trading is a free trade policy. It removes any obstacles in foreign trade relations and is achieved by minimizing any restrictions on foreign trade turnover, which leads to its growth, and also contributes to a more beneficial international division of labor and meeting the needs of the market. The line of protectionism in Russian customs policy can be seen from the reign of Peter I until the beginning of the 20th century. The essence of Russian protectionism was mainly to encourage the export of Russian goods in every possible way, to impose moderate import duties on foreign goods that are not produced in the country, while goods whose production in Russia was mastered, or had already been established, to impose high duties, or generally prohibit import. Frequently, there were also free-trade tendencies in the customs policy of Russia, although this was mainly due to the influence of certain political events in Europe, and not from considerations of a purely economic nature. Today in Russia one of the main directions of customs policy is to improve the system of applying protective measures. This concerns the application of anti-dumping, countervailing and special duties, as well as import quotas. Also, one of the directions of the customs policy of the Russian Federation is devoted to solving the problem of foreign investment. At present, a system of customs privileges has been developed to stimulate investments of foreign capital. For example, goods belonging to the main production assets (excluding excisable goods) imported into the territory of the Russian Federation as a contribution of a foreign founder to the statutory fund of enterprises with foreign investment are exempted from payment of imported customs duties. Preferential duties have been introduced for goods, the total number of which does not exceed the amount of the contribution of the foreign founder. The next direction of the country's customs policy is to improve the rules for determining the customs value of goods. The procedure and conditions for declaring the customs value of goods imported into the territory of the Russian Federation have been repeatedly adjusted. Administrative instruments for regulating foreign trade are simply necessary at the present stage. With their help, the state, in the conditions of independent commercial operations by a large number of companies, can stop the growth of the foreign trade deficit and equalize the trade and payments balances, more efficiently manage foreign exchange in case of an acute shortage of it to buy the goods most necessary for the country abroad, mobilize foreign exchange reserves to service foreign exchange debt ... In addition, these instruments make it possible to obtain concessions in the area of import restrictions on a reciprocal basis and to seek the abolition of discriminatory measures in the countries - trade partners of Russia.

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Introduction

In the process of the development of the world economy, a fairly diverse list of instruments of state influence on export-import streaming processes was developed, most of which are used in all civilized countries of the world.

The state establishes customs procedures and customs regimes for the movement of goods and vehicles across the customs border, the system of customs payments, the procedure for calculating and collecting them, approves the rules of customs control, carries out other types of management activities and regulation, covered by the concepts of customs and customs policy.

The tools for implementing customs policy, the procedure for organizing and the rules of customs affect the interests of a large circle of persons who have received the right to directly enter the foreign market. Accordingly, the role of the state in regulating entrepreneurial activity in the field of international exchange of goods, works, information is growing.

In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is attributed to the jurisdiction of federal government bodies.

This provision of the Constitution unites the rules of foreign economic activity that are uniform for all, a single procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, and the unity of customs procedures.

According to the Customs Code of the Russian Federation, one of the components of the customs business in the Russian Federation is the procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, customs control.

In accordance with Article 14 of the Labor Code of the Russian Federation, all goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions stipulated by the Customs Code of the Russian Federation. Requirements this principle are mandatory and apply to all persons moving goods and vehicles.

This principle is associated with such a function of the customs authorities as the production of customs control. This control function manifests itself constantly, regardless of the categories and quantities of goods being transported, as well as the persons moving them, and the types of vehicles.

All of the above determines the relevance and practical significance of the chosen topic of the course work.

The aim of the work is to disclose the content of the general provisions of customs control, as well as the procedure for its implementation.

I.Regulation on customs control

1.1 Customs control concept

customs control- a set of measures taken by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. S.V. Khalipov Customs law (Customs regulation of foreign economic activity). 2nd ed., Revised. and add. - M .: IKD Zertsalo, 2008 .-- p. 3

Customs control is one of the types of state control carried out exclusively by customs authorities in accordance with the Customs Code of the Russian Federation. The persons authorized to carry out customs control are employees of the customs authorities of the Russian Federation.

The procedure and conditions for the implementation of customs control are carried out in accordance with the norms contained in the Customs Code of the Russian Federation and the legal acts of the Russian Federation adopted in its implementation.

In accordance with Article 14 of the Labor Code of the Russian Federation, when exercising customs control, customs control officials are not entitled to establish requirements and restrictions not provided for by acts of customs legislation.

The requirements imposed by the customs authorities cannot serve as an obstacle to the movement of goods and vehicles across the customs border and the implementation of activities in the field of customs to a greater extent than is the minimum necessary to ensure customs legislation. (NOZDRACHEV 290)

The purpose of customs control is to verify compliance with the legality of movement of goods and vehicles across the customs border, as well as compliance with the conditions of the selected customs regime and the implementation of entrepreneurial activities in the field of customs.

The institution of customs control is understood as the general status (legal regime) of goods and vehicles transported across the customs border of the Russian Federation, or as a set of verification measures.

As an object of customs control, state interests are distinguished, consisting in ensuring that individuals and participants in foreign economic activity comply with the provisions governing the movement of goods and vehicles across the customs border of the Russian Federation, as well as the implementation of activities, control over which is entrusted to the customs authorities.

Depending on the direction of the verification activities of the customs authorities, the following items of customs control are distinguished:

Goods and vehicles (moved or moved across the customs border of the Russian Federation);

Entrepreneurial activity controlled by customs authorities;

Documents and information required for customs purposes.

The documents required for customs control are considered as items of control when registering goods and vehicles being moved, registering a change in the customs regime, when conducting customs supervision. (nozdrachev)

1.2 Osu principles

Article 358 of the Customs Code of the Russian Federation establishes the principles of customs control:

1. Selectivity and sufficiency of the selected forms of customs control.

The application of customs control measures to all goods and vehicles means that the subject of customs control can be any goods and vehicles moving across the border.

The customs authorities select the forms of customs control, assessing in each specific case the sufficiency of certain forms of control to ensure the implementation of customs legislation in accordance with Rule 6.2. Kyoto Conference.

2. The principle of cooperation in the implementation of customs control.

Russian customs authorities cooperate with customs authorities of other states. The efficiency of customs control largely depends on their effective interaction. The forms of interaction include the exchange of information, joint activities, coordination of activities, the creation of interstate organizations, customs unions.

The interaction between the customs authorities of the states complies with the standard rule 6.8. The Kyoto Conference, according to which the customs service seeks to cooperate with foreign trade participants and conclude memorandums of understanding in order to improve customs control.

3. Implementation of customs control exclusively by customs authorities and in accordance with the requirements of the Customs Code of the Russian Federation.

No government authorities other than customs have been empowered to conduct customs control. The customs authorities are not entitled to delegate them to other authorities.

The customs authorities are obliged to act exclusively in accordance with the customs legislation, which creates additional guarantees for the observance of the rights of participants in foreign economic activity and the legality of the requirements of the customs authorities.

4. The principle of using the risk management system.

From the point of view of organizing customs control, risk is understood as non-compliance with the customs legislation of the Russian Federation. The risk management system makes it possible to create a modern system of customs administration that ensures the implementation of effective customs control based on the principle of selectivity, optimally allocate the resources of the customs service of the Russian Federation in the most important and priority areas of work to prevent violations of the customs legislation of the Russian Federation.

A prerequisite for organizing a risk management system is adherence to the principle of unity of risk management, which means the definition and application of uniform approaches to the adoption of management decisions in relations with respect to measures to prevent or minimize risks. The risk management system allows ensuring not only the interests of the state, but also reducing the time of customs clearance, predictability of the work of customs authorities, a partnership approach in relations between customs authorities and participants in foreign economic activity.

In the process of risk management, the customs authorities carry out a risk analysis by using the information available to the customs authorities.

5. Inadmissibility of the use of unlawful harm during customs control.

The principle is aimed at protecting the rights and legitimate interests of persons moving goods and vehicles across the customs border. The Customs Code does not specify the nature of the harm, therefore, the harm can be moral and material. NOZDRACHEV

Chapter ConclusionsI

Thus, customs control as a check is a check carried out by the customs authorities of the Russian Federation of goods and vehicles transported across the customs border of the Russian Federation, documents and information necessary for customs purposes, as well as supervision of entrepreneurial activity (the market of customs services) in the field of customs.

II.Procedure for the implementation of customs control

2.1 Finding goods and vehiclesunderthereOfemale control

With a certain variety of statuses of goods and vehicles subject to customs control, in their totality, they form a generalized status of a commodity object of customs control. The provisions of the Labor Code of the Russian Federation establish the fundamentally temporary nature of this status with the possibility of identifying the periods when goods are in the field of customs control. For example, the main (or mandatory) period corresponding to the period of customs clearance of goods, and optional (or possible), determined by the customs regime, special customs procedure or conditional release of goods. Svinukhov V.G. Legal support of customs control // "Law and Economics", 2005, No. 12.

The goods under customs control include:

Foreign goods imported into the customs territory of the Russian Federation, prior to their release for free circulation, their actual crossing of the customs border during export, or prior to their destruction;

Russian goods when exported from the customs territory of the Russian Federation before actually crossing the customs border. NOZDRACHEV

Russian goods and vehicles are considered to be under customs control when they are exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted and until the customs border is crossed in accordance with Art. 360 of the Labor Code of the Russian Federation.

Usually, customs control of goods and vehicles ends after the completion of customs clearance and the affixed by the customs official on the relevant documents of the stamp "release allowed" and a personal numbered seal. However, the customs authorities are empowered to check the accuracy of the information provided during customs clearance after the release, and also have the right to request and receive information related to foreign economic transactions with goods. This check can be carried out within one year from the date of the decision on the issue.

For the purposes of customs control of goods and vehicles, their storage and movement under customs supervision, customs control zones are created.

Customs control zones are usually created:

Along the customs border of the Russian Federation;

At the places of customs clearance;

In places of reloading of goods, their inspection and examination;

In places of temporary storage;

In parking areas of vehicles transporting goods under customs control.

Customs control zones are permanent and temporary.

Permanent customs control zones are created in the case of direct regular presence of goods that are subject to customs control. Khalipov S.V. Customs control. Administrative and legal analysis. M., 2007.S. 38.

Temporary zones of customs control can be created on the basis of a written decision of the head of the customs authority (a person substituting for him):

When carrying out customs clearance outside the places established for this (for the period of time for performing customs operations);

If there is a need to inspect or inspect goods or vehicles that the customs authorities have found outside the permanent customs control zone.

Andriashin Kh.A., Svinukhov V.G., Balakin V.V. Customs law. M., 2008.S. 103.

Thus, the customs control zone is a clearly limited area intended for finding goods and vehicles that are subject to customs control. Consequently, the movement of goods and vehicles across the borders of the customs control zone and within the zone is permissible only by special permission the customs authority and directly under its supervision.

When imported into the customs territory of the Russian Federation, goods and vehicles are considered to be under customs control immediately from the moment of crossing the customs border and only until the moment of release for free circulation, destruction, turning into federal property, selling as unclaimed, selling as illegally imported into the customs territory of the Russian Federation , actual export from the customs territory of the Russian Federation.

From the moment the customs declaration is accepted or goods are exported from the customs territory of the Russian Federation and immediately before crossing the customs border, that is, the actual export outside the customs territory of the Russian Federation, Russian goods and vehicles are considered to be under customs control. Kosarenko N.N. Customs law. M., 2006.S. 174.

Thus, a product or vehicle under customs control is always a foreign product, and in some cases a Russian one, declared for export outside the customs territory of the Russian Federation.

If the customs authorities find goods illegally moved across the border, in accordance with paragraph 1 of Art. 391 of the Labor Code of the Russian Federation, an arrest is imposed or the goods are seized and placed in temporary storage. In this case, the above entails non-payment of customs duties, taxes or non-observance of prohibitions and restrictions that are established in accordance with the legislation of the Russian Federation on state regulation of foreign trade from persons who purchased goods in the customs territory of the Russian Federation in connection with their entrepreneurial activities. For customs purposes, these goods are considered to be under customs control.

The mode of finding Russian goods under customs control differs in many respects from the similar status of foreign goods under customs control.

This is due to the possibility of actual non-export of part or all of the consignment of goods outside the customs territory of the Russian Federation.

For example, in accordance with paragraph 3 of Art. 122 of the Labor Code of the Russian Federation, Russian goods can be exported in smaller quantities than the amount declared when they were placed under a specific customs regime, regardless of the reasons why the number of goods decreased. Andriashin Kh.A., Svinukhov V.G., Balakin V.V. Customs law. M., 2008.S. 107.

It should be noted that the customs authorities continue to exercise control over the re-import of previously exported Russian goods and vehicles or on the re-import of their processed products when exporting goods and vehicles outside the customs territory of the Russian Federation in accordance with the customs regimes under paragraph 3 of Art. 360 of the Labor Code of the Russian Federation.

There is one more important feature of customs control, namely, the possibility of carrying it out after the release of such goods for free circulation.

In accordance with paragraph 2 of Art. 361 of the Labor Code of the Russian Federation, customs authorities, within one year from the date of loss of the status of goods under customs control, can verify the reliability of information. In this case, the customs authorities apply such a form of customs control as a customs audit.

The customs authorities have the right to conduct customs control during the turnover of goods that have been imported into the customs territory of the Russian Federation by checking information confirming the release of such goods, as well as by checking the presence of markings or other identification marks on the goods that are used to confirm the legality of import goods to the customs territory of the Russian Federation (clause 3 of article 361 of the Labor Code of the Russian Federation). The possibility of carrying out these checks is no longer limited by any time frame.

When carrying out customs control, the customs authorities have the right to temporarily restrict ownership of goods by means of their arrest or seizure. Timoshenko I. V. Customs law. M., 2008.S. 246.

The Labor Code of the Russian Federation allows customs authorities to apply these measures even after the goods have lost their status under customs control in such cases as:

Detection of goods that were imported into the Russian Federation in violation of customs rules (lack of special stamps, identification marks; failure to pay customs duties and taxes, failure to comply with the prohibitions and restrictions provided for by the legislation of the Russian Federation on state regulation of foreign trade - clause 1 of Art. 391 Labor Code of the Russian Federation);

Detection of the absence or inaccuracy in commercial documents of information on the release of goods, as well as the absence of specific commercial documents for goods, in which this information must be indicated (clause 2 of clause 1 of article 377 of the Labor Code of the Russian Federation);

Detection of the facts of using or disposing of conditionally released goods for other purposes, but not for those in connection with which full or partial exemption from payment of import customs duties and taxes was granted (clause 3, clause 1 of article 377 of the Labor Code of the Russian Federation).

2.2 Forms and methods of waspcustoms control

Customs control as a set of verification measures in Article 366 of the Labor Code of the Russian Federation is fixed as a form of customs control. This article contains a list of forms of customs control:

1) verification of documents and information;

2) oral questioning;

3) receiving explanations;

4) customs supervision;

5) customs inspection of goods and vehicles;

6) customs inspection of goods and vehicles;

7) personal search;

8) checking the marking of goods with special marks, the presence of identification marks on them;

9) inspection of premises and territories for the purposes of customs control;

10) customs audit. CUSTOMS CODE OF THE RUSSIAN FEDERATION: FEDERAL LAW OF MAY 28, 2003 61-F3 (as amended on 12/30/2008)

When carrying out customs control, the customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation.

When choosing the forms of customs control, a risk management system is used. In this case, the risk is understood as the probability of non-compliance with the customs legislation of the Russian Federation.

Customs check documents and information(Article 367) presented during the customs clearance of goods and vehicles. Test objectives:

Authentication of documents;

The reliability of the information contained therein;

The correctness of their design.

Both the substantive and the external side of the document are subject to verification, which gives a more complete and exact information on goods, vehicles, persons moving them, conditions of movement and the use of documents for customs clearance.

Authentication is limited to visual inspection. The correctness of the design is also established visually, but attention is drawn to the completeness of the information, the presence of requisites, the establishment of unspecified corrections, etc.

Verification of the accuracy of information is carried out by:

Comparison of information with information obtained from other sources, including the results of other forms of customs control;

Analysis of information from special customs statistics;

Information processing using software;

In other ways not prohibited by the legislation of the Russian Federation.

V mandatory the correctness of the calculations is checked, the correctness of the definition of the commodity position according to the TN VED, and based on this, the correctness of the customs duty rate.

In case of insufficient information, the customs authority has the right to ask for additional documents and information solely for the purpose of verifying the information. At the same time, attention should be paid to the motivation of the request. The customs authority draws up a request in writing with an indication of the deadline for the submission of the required documents.

An important innovation of the Russian customs legislation is the provision that the request for additional information and their verification do not interfere with the release of goods, unless otherwise expressly provided by the Customs Code of the Russian Federation.

If the information is sufficient, the customs authority completes the verification of documents no later than three working days from the date of receipt of the customs declaration.

When performing customs clearance of goods and vehicles, customs officials have the right to carry out oral questioning(Article 368 of the Labor Code of the Russian Federation) individuals, as well as persons who are representatives of organizations with powers in relation to such goods and vehicles, without formalizing the explanations of these persons in writing.

An oral survey is reduced to obtaining additional information about goods and vehicles, issued orally.

Getting explanations(Article 369 of the Labor Code of the Russian Federation) - receipt by an official of the customs authority of information about circumstances relevant to customs control from the persons specified in Article 16 of the Labor Code of the Russian Federation, declarants and other persons related to the movement of goods and vehicles across the customs border and having such information. The explanation is drawn up in writing according to the established sample.

The circle of persons from whom an explanation can be obtained include:

Russian persons who entered into a foreign economic transaction either on behalf of or on whose behalf this transaction was concluded;

Persons entitled to possession (use) of goods in the customs territory;

Declarants;

Other persons related to the movement of goods and vehicles across the customs border and possessing the necessary information.

Customs supervision(Article 370 of the Labor Code of the Russian Federation) applies to goods under customs control in the course of customs clearance. Customs surveillance - open, targeted, systematic or one-time, direct or indirect (using technical means) visual observation by authorized officials of customs authorities over the transportation of goods and vehicles under customs control, the performance of cargo and other operations with them.

Differs in the following features.

1. Carried out only by authorized customs officials. The legislation limits the circle of persons entitled to conduct customs surveillance. The composition of the objects of control is also limited.

2. It is a vowel, that is, it is carried out openly.

3. Purposeful due to the limits and objectives of customs control.

4. Can be one-time and systematic. The choice of frequency depends on the specific circumstances and objectives. Systematic observations are carried out in cases of ineffectiveness of a one-time and there is a need for a permanent one.

5. It can be direct and indirect. Direct is carried out personally by an official, and indirect - with the use of technical means.

Customs inspection(Article 371 of the Labor Code of the Russian Federation) of goods and vehicles - an external visual inspection of goods, luggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identifying goods for customs control purposes, carried out by authorized officials of the customs authority, if such the inspection is not associated with the opening of the vehicle or its cargo spaces and the violation of the packaging of goods.

In the customs control zone, customs inspection of goods and vehicles may be carried out in the absence of the declarant, other persons having powers in relation to goods and vehicles, and their representatives, except for cases when these persons express a desire to be present at the customs inspection.

Inspection of goods and vehicles is external and visual. It involves an external study of the object of control without opening the vehicle, breaking the packaging of the goods, without using technical means.

One of the main places for conducting customs inspection is the customs control zone, where it is allowed to conduct an inspection without the presence of the declarant or other person with authority over goods and vehicles.

The Customs Code does not contain requirements for drawing up an act of customs inspection. Bakaeva O. Yu., Matvienko G.V. Customs law. M., 2009.S. 173.

customs inspection(Article 372 of the Labor Code of the Russian Federation) - inspection of goods and vehicles carried out by authorized officials of the customs authority, associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo compartment of a vehicle or containers, containers and other places where or there may be goods.

According to paragraph 3 of Art. 132 of the Labor Code of the Russian Federation, customs inspection must be carried out after the acceptance of the customs declaration for goods, when they acquire the status of a document of legal significance.

The following cases are exceptions:

Carrying out customs inspection prior to the filing of a customs declaration for such purposes as identification of goods that are imported into the customs territory of the Russian Federation;

Carrying out customs inspection for the purpose of verifying information on violation of the customs legislation of the Russian Federation;

Carrying out customs control on the basis of a spot check.

It is possible to conduct a customs inspection with the participation of attesting witnesses. At the same time, there must be no declarant, as well as other persons who have authority in relation to goods and (or) vehicles, and their representatives. The above-mentioned customs inspection is possible directly in the following cases:

Non-appearance of the specified persons after the expiration of the period for filing the customs declaration;

If there is a threat to state security, public order, as well as threats to human life and health, animals, plants, the natural environment, the preservation of cultural values and under other urgent circumstances. Including, there must be signs that would indicate that these goods have signs of an explosive object, flammable substance, explosive, poisonous, as well as chemically and biologically dangerous substances, signs of a psychotropic, potent, poisonous, toxic, radioactive substance, nuclear material, narcotic drugs, as well as other similar goods, if such goods spread the stench;

Sending the above goods in international mail;

Leaving goods and vehicles in the customs territory of the Russian Federation in violation of the customs regime, which provides for the export of goods or vehicles.

Based on the results of customs inspection of goods and vehicles, an act must be drawn up in two copies.

Depending on the risks of customs inspection, it can be of the following types:

1. main - regular inspection, which is due to the technology of checking the customs declaration;

2.repeated - is carried out for the purpose of checking the results of the main customs inspection, which was carried out during the customs declaration of goods;

3. directed - is carried out in order to verify such information as the movement of goods and vehicles in violation of the prohibitions and restrictions established by the legislation of the Russian Federation, as well as in order to identify the facts of concealment from customs control;

4. identification.

According to the degree of customs inspection of goods, as well as vehicles, it is necessary to distinguish the following types of it:

Inspection with selective opening of packages;

Inspection with recalculation of packages and their weighing;

Inspection with opening of all cargo packages;

Inspection with recalculation of the number of goods in cargo packages and other options for inspection.

If the customs authorities have subjected to customs inspection a part of the goods that were indicated in the customs declaration as goods of the same name, then the results of this inspection apply to all goods that are indicated in the customs declaration.

Customs inspection of goods, as well as vehicles can be used as an independent form of customs control, as well as a derivative form of control. Bakaeva O. Yu., Matvienko G.V. Customs law. M., 2009.S. 173.

Personal inspection(Article 373 of the Labor Code of the Russian Federation) as an exclusive form of customs control, it can be carried out by decision of the head of the customs authority or a person replacing him, if there is reason to assume that an individual traveling through the State border of the Russian Federation and being in the customs control zone or transit zone of an airport open for international traffic, hides and voluntarily does not give out goods that are prohibited, respectively, for import into the customs territory of the Russian Federation and export from this territory, or that are moved in violation of the procedure established by the Labor Code of the Russian Federation.

The decision to conduct a personal search is made by the head of the customs authority or a person substituting for him, in writing through the imposition of a resolution on the report of the official of the customs authority or formalized in a separate act.

Before the start of a personal search, an official of the customs authority announces to an individual about the decision to conduct a personal search, acquaints the individual with his rights and obligations during the search, and offers to voluntarily give out hidden goods.

The fact of familiarization of an individual is certified by the specified person by means of an appropriate inscription on the decision to conduct an inspection. In case of refusal to do so, a note is made on the decision to conduct a personal search, certified by the signature of the customs official who announced the decision to conduct a personal search.

Customs authorities carry out check presence on goods or their packaging special brands(art. 374), identification marks or other means of designating goods used to confirm the legality of their import into the customs territory of the Russian Federation.

Checking the marking of goods with special marks is applied to goods that are not under customs control. In particular, according to paragraph 3 of Art. 361 of the Labor Code of the Russian Federation, in the cases and in the manner provided for in the Labor Code of the Russian Federation and other legal acts of the Russian Federation, the customs authorities carry out customs control during the turnover of goods that were imported into the customs territory of the Russian Federation:

By checking the information that would confirm the release of the specified goods by the customs authorities in accordance with the requirements and conditions that are established in the Labor Code of the Russian Federation;

By checking for the presence of markings or other identification marks on the goods, which are used to confirm the legality of the import of goods into the customs territory of the Russian Federation.

Consequently, the purpose of checking the marking of goods with special marks, the presence of identification marks on them or other means of marking goods can be called confirmation of the legality of the import of such goods into the customs territory of the Russian Federation.

In particular, marking with excise stamps in order to control their circulation are subject to alcoholic beverages, tobacco, as well as tobacco products that are imported into the customs territory of the Russian Federation and released for free circulation. Novikov A.B. Customs control in the system of administrative procedures of customs // "Legislation and Economics", 2005, No. 12.

According to Part 2 of Art. 29 of the Federal Law "On the Foundations of State Regulation of Foreign Trade", the requirements for mandatory confirmation of conformity should be applied to goods that originate from a foreign state, in the same way as they apply to similar goods of Russian origin. In accordance with Art. 27 of the Federal Law "On Technical Regulation" is marked with a mark of circulation on the market products, the compliance of which with the requirements of technical regulations is confirmed in the manner prescribed by the above Law. Federal Law of 27.12.2002 No. 184-FZ "On Technical Regulation" (as amended on 01.12.2007) // "Collected Legislation of the Russian Federation", 30.12.2002, No. 52 (part 1), Art. 5140.

The Government of the Russian Federation establishes the image of the mark of circulation on the market. Products cannot be labeled with a mark of circulation on the market, if the compliance of such products with certain requirements of technical regulations has not been confirmed.

If the customs authorities discovered during the application of this form of control the facts of the absence of the required marks, identification marks, as well as other methods of marking goods, then the person whose goods were found (clause 2 of Article 374 of the Labor Code of the Russian Federation) shall bear the burden of refuting such revealed facts.

If the customs authorities discover goods that were illegally moved across the customs border, if this entailed non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions, then these goods may be seized or these goods must be seized and placed for temporary storage.

The absence of special marks, identification marks or other means of designating goods on the goods is considered as confirmation of the fact of the import of goods into the customs territory of the Russian Federation without customs clearance and the release of goods, unless the person with whom such goods were found proves otherwise.

Inspection of premises and territories(Article 375 of the Labor Code of the Russian Federation) is carried out in order to confirm the availability of goods and vehicles under customs control, including conditionally released ones, in temporary storage warehouses, customs warehouses, in the premises of a duty-free shop, as well as from persons who must the goods are in accordance with the terms of customs procedures or customs regimes stipulated by the Customs Code. Inspection of premises and territories is carried out if there is information about the loss of goods and (or) vehicles, their alienation or about their disposal in a different way or about their use in violation of the requirements and conditions established by the Labor Code of the Russian Federation, to verify such information, as well as on the basis of a sample checks. Inspection of living quarters is not allowed.

Customs authorities carry out customs audit(Article 376 of the Labor Code of the Russian Federation) - checking the fact of the release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting and reporting data, with accounts, with other information of persons.

The main form of customs control after the release of goods is a customs audit.

Clause 1 of Art. 376 of the Labor Code of the Russian Federation established that the customs authorities carry out a customs audit. During the customs audit, the customs authorities check the fact of the release of goods, as well as the accuracy of the information specified in the customs declaration and other documents. Thus, a customs audit is nothing more than an old, well-known post-control, that is, a customs control carried out after the release of goods, provided for earlier in Art. 193 of the Labor Code of the Russian Federation, sample 1993

Two forms of customs audit have been established: general and special. In both cases, the audit is carried out by a written decision of the head of the customs authority or a person replacing him. A special audit can also be appointed by the head (person replacing him) of the higher customs authority. A copy of this decision, prior to the commencement of the customs audit, is handed over to the person at whom this audit is to be carried out.

General, as well as special customs audit have a different subject composition of the audited persons.

A general customs audit can be carried out by customs authorities in relation to declarants and in relation to Russian persons who have entered into a foreign economic transaction, or, if the transfer was made outside the framework of the transaction, to persons who have the right to own, use and dispose of goods at the time of such transfer and after it. The period for conducting a general customs audit is limited to three business days. The audit should not interfere with the commercial activities of the audited entity. Blinov I. Customs audit in Russian: notes on the margins of the new customs code // "Business lawyer", No. 24, 2003.

During the general audit, the customs authorities have the right to gain access, within their competence, to databases and data banks, information systems of the audited entity, as well as to all of its documents in order to compare the data specified in customs declarations, as well as other documents that were presented during customs clearance, with the data that is in the information systems and data banks of the audited entity, its accounting and other commercial documents.

A special customs audit can be carried out by customs authorities not only for persons in respect of whom a general audit is possible, but also for customs brokers, owners of temporary storage warehouses, owners of customs warehouses, customs carriers and persons engaged in wholesale or retail trade in imported (imported) goods. goods. It is assigned only when data is found that may indicate a violation of the accounting of goods, or the provision of reports on them with distortions, or non-compliance by these persons with other requirements and conditions for the implementation of the corresponding type of activity established by the Labor Code of the Russian Federation. S.V. Khalipov Customs control. Administrative and legal analysis. M., 2007.S. 91.

The basis for a special customs audit is

1.the discovery of data indicating that the goods in possession of these persons were imported into the customs territory in violation of the requirements and conditions that are established in the Labor Code of the Russian Federation;

2. non-payment or underpayment of customs duties and taxes in relation to these goods, failure to comply with prohibitions and restrictions that are established in accordance with the legislation of the Russian Federation on state regulation of foreign trade. Blinov I. Customs audit in Russian: notes on the margins of the new customs code // "Business lawyer", No. 24, 2003.

If, during the customs audit, signs of a crime or administrative offense the audit is terminated on the basis of clause 9 of Art. 376 of the Labor Code of the Russian Federation. At the same time, an act is drawn up based on its results, and appropriate procedural actions are carried out in accordance with the legislation of the Russian Federation.

The maximum audit period is 2 months. The superior customs authority has the right to extend the duration of the special customs audit by 1 month. Thus, the deadline for the audit cannot exceed 3 months, with the exception of certain cases according to clause 5.

With regard to the customs audit, a clause has been established that it is impossible to conduct a repeated customs audit at the same person in relation to the same goods. But since any person who is importing goods moves these goods on a regular basis, this means that a customs audit can be ordered and carried out by the customs authority for every shipment of goods made by that person, or for every shipment of goods received by that person. In theory, a customs authority can, through a tool such as a customs audit, paralyze the commercial and production activities of any person.

When conducting a customs audit, it was established that it was possible to use the results of an inventory, an audit report or inspections by other state bodies of the person in respect of whom the customs audit is being carried out.

These acts can be referred to when appealing the results of the customs audit in case of disagreement with them. If these acts are attached to the audit materials, the customs authority in the final act will have to indicate whether it accepts the information and conclusions contained in these acts, and how it uses or rejects them, with the obligatory indication of the reasons for rejection.

The results of the audit carried out are documented in an act in the form established by the federal executive body authorized in the field of customs.

Terms of drawing up the specified acts: for a general audit - the day following the day of the end of the audit. For a special audit - 10 days after the end of the audit.

During the audit, goods may be seized or seized.

Customs inspection of goods and vehicles, customs inspection, inspection of premises and territories, as well as personal inspection and customs audit are drawn up in an act, which is drawn up in two copies.

2.3 Movement featurescertain types goods

When moving certain types of goods across the customs border, the specifics should be taken into account, expressed in the need to go through additional formalities that allow the import or export of goods.

Consider as an example the movement of currency, cultural property and humanitarian aid across the customs border.

Moving currency funds legal entities are accompanied by control, both by the customs authorities and authorized banks.

Import into the Russian Federation of foreign currency and the currency of the Russian Federation, traveller's checks, securities is carried out without restriction, if their equivalent amount exceeds 10 thousand US dollars, they are subject to customs declaration in writing.

Individuals have the right to export foreign currency in cash outside the Russian Federation in the amount of USD 10 thousand or not exceeding this amount. At the same time, it is not required to submit documents confirming that this amount was previously imported or transferred to the Russian Federation.

The export of currency over 10 thousand US dollars is allowed only in special cases.

A written declaration is not required if the amount does not exceed USD 3,000.

Movement features cultural property established by the Law of the Russian Federation "On the export and import of cultural property."

The functions of control bodies for the circulation of cultural property, along with the Federal Customs Service, are performed by the Ministry of Culture of the Russian Federation.

Cultural property is subject to mandatory examination by the authorities for the preservation of cultural property.

An expert opinion is made on the basis of a comprehensive analysis of cultural values with the determination of their authenticity, authorship, name, place and time of creation, etc. It must contain reasonable conclusions regarding the possibility and impossibility of exporting cultural property from the territory of the Russian Federation and proposals for their assessment based on their market value. After that, a corresponding certificate is issued, approved by the bodies of the Ministry of Culture of Russia. It is the basis for allowing them to pass through the customs border. BAKAEVA p.43

It is prohibited to import cultural property in respect of which a wanted list is declared.

According to Article 9 of the Law "On the Import and Export of Cultural Property", the following are not subject to export from Russia:

Movable items classified in accordance with the current legislation as especially valuable objects of the cultural heritage of the peoples of the Russian Federation;

Movable items, regardless of the time of their creation, protected by the state and included in the protection lists and registers in the manner prescribed by the legislation of the Russian Federation;

Cultural values permanently stored in state museums, archives, libraries of the Russian Federation;

Cultural values created over 100 years ago.

Humanitarian aid- the type of gratuitous assistance provided for the provision of medical and social assistance to low-income, socially unprotected groups of the population affected by natural disasters, for eliminating the consequences of natural disasters, the cost of transportation, escort and storage of this assistance. It moves across the border in a simplified manner. Bakaeva 44

The decision to confirm that goods belong to gratuitous aid is made by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation.

Goods imported into the customs territory of the Russian Federation as gratuitous assistance are exempt from import customs duties, value added tax and customs duties for customs clearance of goods.

Chapter ConclusionsII.

Thus, customs control as a check is one of its characteristics, while the other discloses it as a legal regime that is acquired by goods and vehicles due to and due to their movement across the customs border of the Russian Federation.

Conclusion

The customs authorities of the Russian Federation are an effective lever for the development of the country's economy, an instrument for implementing foreign policy. At the same time, the activities of customs cannot be imagined without the implementation of such functions as combating economic smuggling, illegal circulation of drugs, weapons, ammunition, and illegal movement of goods.

One of the tasks of the customs authorities of any state is to maximize the development of international trade. At the same time, it is necessary to achieve an optimal combination of sufficient customs control and minimum customs procedures when moving goods and vehicles across the customs border.

In the strategy for the development of the Russian economy, one of the priorities is the development of business, the creation of favorable conditions for the implementation of initiatives of the entrepreneurial environment. In this regard, the customs service is constantly working to improve the regulatory and legal framework of customs, to automate customs clearance and control, strengthen interaction with participants in foreign economic activity and state regulatory authorities, as well as simplify customs procedures and customs administration.

In order to increase the transport and transit potential of the Russian Federation and improve customs administration at the state border, a number of legal and regulatory acts and instructions have been adopted to ensure the interaction of state bodies at checkpoints on the border of the Russian Federation. customs audit control

Customs law gives the right to move goods and vehicles across the customs border to all persons on an equal basis.

This paper considered the general provisions on customs control, the essence of finding goods and vehicles under customs control, forms of customs control of goods and vehicles under customs control.

From all of the above, the following conclusions can be drawn.

Customs control in the broadest sense is a kind of state control over the import of goods into the customs territory of the Russian Federation and their export from this territory. The Federal customs authorities exercising customs control are entrusted with the coordination function different types state control over the import and export of goods.

Customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. It covers all procedural activities of customs authorities, including customs clearance. Within the framework of customs control, a system of organizational, managerial, law enforcement and fiscal measures is being implemented.

Control over their implementation is entrusted to the customs authorities by determining and confirming the status of goods, vehicles and persons, suppressing violations of customs rules and implementing responsibility in the field of customs.

List of used literature

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2. Bakaeva O.Yu. customs law: a course of lectures / O.Yu. Bakaeva, G.V. Matvienko. -M .: RAP, Eksmo, 2009 .-- 272s.

3. Blinov I. Customs audit in Russian: notes on the margins of the new customs code / "Business lawyer", No. 24, 2003.

4. Gabrichidze B.N. Customs law. 2nd ed., Revised. and add. - L .: Law and Law, 2007 .-- 500 p.

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