Home Grape Customs functions. Functions of the Federal Customs Service

Grape

Customs functions. Functions of the Federal Customs Service

Customs- this is a part of law enforcement agencies that protects economic security and sovereignty, controls the conditions and procedure for the movement of goods and transport across the border, collects and formalizes the appropriate payments.

Goals

The customs border is the parameters of free warehouses and economic zones. And also all the limits of the territory of the Russian Federation. This customs territory is ensured by law and order, the protection of the rights and interests of all citizens, society, organizations and the state through a system of certain bodies. Violation of laws and regulations in this area (for example, cases of smuggling) entail criminal and administrative responsibility.

The customs authorities exist for both economic and law enforcement purposes. The latter are aimed at maintaining the security of the state, environment, health and life of people. Economic goals pursued by the customs authorities, this is the replenishment of state budget revenues, the protection of interests Russian manufacturers by setting restrictions, quotas and tariffs.

Tasks

The Constitution of the Russian Federation prescribes the exclusive monopoly of the state for all customs activities. This is due to a number of factors:

Uniform customs policy.
Unity of border and territory.
A unified system and general regulation of the activities carried out by the customs authorities.

Organization and legal basis defined by the Customs Code of the Russian Federation, as well as by individual laws and regulations, international treaties. If other countries with Russia establish other rules that are not provided for by domestic legislation, then, according to the Constitution, the rules of international treaties can be applied. The tasks that the system of customs authorities solves are as follows:

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

The system of customs authorities

This is a single centralized system, which includes the following state bodies:

State customs committee Russian Federation.
Customs offices in the regions of the Russian Federation.
The departments themselves.
Posts.

There is also in this system special units: laboratories, scientific, research and educational institutions, computing centers, other organizations and enterprises. The customs authorities of the Russian Federation are headed by the State Customs Committee with a chairman. He is appointed and dismissed by the President of Russia. The collegium, formed as an advisory body under the chairman, considers the most important questions... It includes not only the chairman with deputies, but also other competent employees. The Committee also has an Advisory Council that controls the customs authorities of the Russian Federation. He also reviews and analyzes the policy pursued by the department.

Customs committee

The system of customs authorities is headed, as already mentioned, by the State Customs Committee. This department manages all subordinate structural divisions. It consists of many departments, distributed by areas of activity: control, income, analysis and statistics, legal and customs departments, centers for currency control, security, anti-smuggling and crime in this area. The State Customs Committee of Russia carries out control and organizational functions, the relevant bodies of the Russian Federation are determined, the profile departments are reorganized and liquidated, legal status.

Customs offices

The activities of customs authorities in the regions are carried out on the basis of the organization of customs. This also includes the leadership of posts in this territory, which does not coincide with administrative division Russia. They finance subordinate units, interact with local government and other law enforcement and commercial structures.

Nowadays, ten customs administrations in the regions have been created and operate on the territory of Russia. These are Tatar, Dagestan, West Siberian, Moscow, Ural, Volga, East Siberian, North Caucasian, Far East and North-West. There are border customs and internal ones. That is, those that are created at the border and those that operate within the territory of the country. Customs is a legal entity that has its own seal and its own bank accounts. This allows her to carry out customs regulation on her own.

the customs post

This is a fully authorized unit. An object capable of carrying out control and clearance on a specific territory of a certain point is a customs post. Legal entity it is not itself, but it performs the following functions:

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

Customs control authorities

They work authorized persons... They are the ones who manage in this area. The customs authorities of the Russian Federation also carry out control by checking information and documents. Department employees conduct an inspection Vehicle, goods and individuals through accounting, oral questioning, inspection of all reporting systems, inspection of territories and storage warehouses, duty-free points and free zones. In a word, all those places where appropriate control should be carried out.

Since customs regulation is one of the functions of the state apparatus of the Russian Federation, the management of this entire area is also within the competence of control. The Federal Customs Service of the Russian Federation has the right to create the necessary auxiliary structures. These are customs institutions, authorities and enterprises, as well as representations abroad. It is a single centralized system where regulation is carried out systematically and continuously.

Functions

In the light of the law on customs regulation, these authorities are assigned the following functions.

Control and improvement of the method of operations required at the border.
Assistance in the development of Russia's foreign trade, foreign economic relations of all subjects, in accelerating trade.
Maintaining special statistics of customs and foreign trade.
Collection of taxes, countervailing, special, anti-dumping duties. Collection of fees, as well as control of the timeliness of payment and the correctness of the calculation.
Compliance with the order when moving transport of international transport and goods across the border of the Customs Union.
Compliance with restrictions and prohibitions regarding goods imported and exported from the Russian Federation, which are established by law.
Protection of intellectual property rights.
Identification, prevention, and then suppression of administrative offenses and crimes within the competence of the authorities.
Taking protective measures public order, state security, human health and life, his morality, environmental protection, animals and plants, as well as protecting the interests of consumers of those goods that are imported into the Russian Federation.
Control of foreign exchange transactions related to the movement of goods to and from the Russian Federation across the border.
Assistance in the development of the transit and export potential of the Russian Federation, optimization of the export structure and promotion of the interests of domestic producers.
Anti-money laundering measures. As well as the financing of terrorism when moving across the border of currency, valuable papers and traveler's checks.
Informing and consulting on customs matters, clarifying the rights and obligations of interested parties, assisting participants in foreign economic relations when performing operations at customs.
Fulfillment of the international obligations of the Russian Federation in the field of customs, cooperation with the competent authorities of other states, as well as organizations that are engaged in this matter.
Research and development in the field of customs activities.

Based on the above, the functions of the customs authorities can be classified as follows. The first group is the main, that is, external, industry-specific. They can be implemented only at the level of administrative relations: customs control, information, collection of payments, provision of benefits and so on. The second group provides management of the organs. These are internal functions - financial, planning, personnel, material and technical and other activities that ensure the work of an organizational nature.

Customs rights

In carrying out the functions assigned to them, the customs authorities can use the following rights:

Request information and documents.
Check the identity document of the officials and citizens participating in the customs operation.
Require legal entities and individuals to confirm their authority to operate.
Carry out operational-search activities in order to identify, prevent, suppress and solve a crime within the competence, which is determined by the legislation of the Russian Federation.
Carry out urgent investigative actions and inquiries within the competence and in the order that is determined by the legislation of the Russian Federation.
Bring to administrative responsibility.
Use communications or vehicles owned by public associations or organizations to prevent crime.
Detain and deliver to office premises persons who are suspected of committing crimes, administrative offenses or those who are within the boundaries of the customs business.
Documentation, audio and video recording, photography and filming of events and facts that are associated with the import into and export from the Russian Federation of goods, with the implementation of transportation and storage, which are under the control of customs, as well as the commission freight transport or other operations.
Many other rights.

Organs state power in the constituent entities of the Russian Federation, as well as local government and any public organizations it is prohibited to interfere with the activities of customs authorities in the exercise of their respective functions.

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

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

The classification of management functions in the scientific and educational literature is carried out by various authors not unambiguously. The main classification criteria are the object and the subject of management.

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

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

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

Regional customs offices Russian Federation.

· Customs of the Russian Federation.

· Customs posts of the Russian Federation.

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

The functions carried out by the subjects of management are subdivided into basic (sectoral) and supporting (functional) ones.

The main functions of the customs authorities of Russia:

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

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

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

4. Application of means of customs regulation of trade and economic relations, collection of customs duties, taxes and other customs payments, provision of a permitting procedure for the movement of goods and vehicles across the customs border of Russia.

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

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

7. Maintaining the Commodity Nomenclature of Foreign Economic Activity.

8. Implementation of foreign exchange control within its competence.

9. Fight against smuggling, violations of customs rules and tax laws related to goods transported across the customs border of Russia.

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

11. Assistance in the fight against international terrorism.

12. Compliance with international obligations of Russia in terms of customs.

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

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

The supporting functions of the customs authorities include personnel, financial planning, material and technical and other organizational functions.

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

Conclusion

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

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

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

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

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

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

General supervision over the activities of customs authorities and their officials is within the competence of the prosecutor's office, whose activities are regulated by the law of the Russian Federation. In the event of violations in the activities of customs authorities and their officials, the prosecutor is obliged to react accordingly: bringing a protest, submitting a presentation and issuing an appropriate resolution.

Bibliography:

Agapova, A.V. Control of customs value in the system of state regulation of foreign economic activity: ("Financial Bulletin: finance, taxes, insurance, accounting", N 1, January 2008)

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

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

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

Similar information.

Foreign economic activity: training course Makhovikova Galina Afanasyevna

4.4. The structure of the customs authorities of the Russian Federation and their main functions

The actual customs business is carried out one system customs authorities, which, referring to the executive branch, have specific goals of formation, carry out state executive and administrative functions, are endowed with certain competencies, are formed by higher management bodies, are accountable and controlled by them and are responsible for their activities before the state and citizens.

The customs body is a federal state executive body endowed with special competence in the field of customs and fulfilling the task of promoting the development of foreign trade.

The customs authorities constitute a single federal centralized system, which includes:

1) Federal Customs Service of the Russian Federation;

2) regional customs offices;

3) customs;

4) customs posts.

The customs system also includes institutions directly subordinate to the FCS (customs laboratories, educational establishments, computing centers, etc.). The FCS may be in charge of state unitary enterprises, whose activity contributes to the solution of tasks assigned to the customs authorities.

All links of the system are federal and are not subordinate to the bodies of state power of the constituent entities of the Federation, bodies of local self-government and public associations. Each subordinate customs authority is vertically subordinate only to the superior customs authorities that control its activities.

The locations of the customs authorities are determined based on the volume of passenger and commodity flows, transport organizations, the intensity of the development of foreign economic relations of individual regions, the needs of exporters, importers, other participants in foreign economic activity, as well as other factors.

The federal executive body directly managing the customs business in the Russian Federation is the Federal Customs Service of the Russian Federation. FCS is under the jurisdiction of the Ministry economic development and trade of the Russian Federation.

The creation, reorganization and liquidation of regional customs administrations, customs and customs posts, as well as the competence of specific customs authorities to carry out specific functions, perform certain customs operations, as well as the region of activity of customs authorities are determined by the Federal Customs Service of the Russian Federation.

The customs service has the right to create specialized customs authorities, the competence of which is limited to certain powers to perform certain functions assigned to the customs authorities, or to carry out customs operations with respect to certain types of goods.

Regional customs offices, customs and customs posts operate on the basis of provisions approved by the FCS.

The customs system also includes non-law enforcement agencies that are established by the FCS to support the activities of the customs authorities.

The customs authorities of the Russian Federation perform the following main functions:

Carry out customs clearance and customs control, create conditions conducive to accelerating the turnover of goods across the customs border;

Collect customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, control the correctness of calculation and the timeliness of payment of these duties, taxes and fees, take measures to enforce them;

Ensure compliance with the procedure for moving goods and vehicles across the customs border;

Ensure compliance with the established in accordance with the legislation of the Russian Federation on government regulation foreign trade activities and international treaties of the Russian Federation, bans and restrictions on goods transported across the customs border;

Provide, within their competence, the protection of intellectual property rights;

They fight against smuggling and other crimes, administrative offenses in the field of customs, suppress illegal circulation of drugs, weapons, cultural values across the customs border, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of intellectual property, other goods, and also assist in the fight against international terrorism and suppression of illegal interference at the airports of the Russian Federation in the activities of international civil aviation;

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

Maintain customs statistics of foreign trade;

Ensure the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, cooperate with customs and other competent authorities foreign states, international organizations dealing with customs issues;

Provide information and advice in the field of customs, provide, in accordance with the established procedure, state bodies, organizations and citizens with information on customs issues;

They carry out research work in the field of customs.

The Federal Customs Service of the Russian Federation carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation and public associations... State bodies and their officials are obliged to assist the customs authorities of the Russian Federation in solving the tasks assigned to them, including by creating appropriate conditions for this.

From book Economic theory: lecture notes the author Dushenkina Elena Alekseevna

1. Subject, structure, functions and methodology of economic theory The word "economics" (from the Greek. Oikonomike) means the art of doing household, home economics. To say exactly what "economics" is in modern conditions, hard. The economy is also an aggregate

From the book State and Municipal Administration the author Sibikeev Konstantin

40. System and structure of local government bodies In any state, the ability of local government bodies to effectively carry out their task largely depends on how they are organized. It is known that the organization of something has a structural and

From the book Economics of the Firm: Lecture Notes the author Kotelnikova Ekaterina

2. Functions and structure of the market The definition of the market given in the previous chapter requires an approach to its characteristics as a complex object consisting of wide range separate parts, elements. Such a variety of components and specificity

From the book Banking: Cheat Sheet the author Shevchuk Denis Alexandrovich

Topic 44. Financial market: structure, functions, participants Financial market - an organized or informal system of trading in financial instruments. In this market, money is exchanged, loans are provided and capital mobilized. Major role in financial

From the book Economic Theory. the author

Lecture 6 Topic: MARKET RELATIONS: ESSENCE, FUNCTIONS, STRUCTURE This lecture examines the economic content of a market economy: examines the conditions for the emergence, role and functions of the market; studies the role and place in the economy of households, firms and

From the book Economic Theory: Textbook the author Makhovikova Galina Afanasyevna

6.1 Market: essence, role, functions and structure commodity circulation, market. The presence of a social division of labor leads to the need for the emergence of the exchange of activities and products of labor. In that

From the book All taxes in Russia 2012 the author

18.3. Monetary system: structure and functions The credit system is a complex of monetary and financial institutions designed to regulate the economy by changing the amount of money in circulation. The modern monetary system consists of three

From the book All taxes in Russia 2013 the author Vitaly Semenikhin

5.1. Market: essence, role, functions and structure In the history of the development of a market economy, a number of stages can be distinguished: exchange, commodity circulation, market. The presence of a social division of labor leads to the need for the emergence of the exchange of activities and products of labor. V

From the book Tax Law. Cheat sheets the author Smirnov Pavel Yurievich

Lesson 8 Market: essence, role, functions, structure

From the book Money, Credit, Banks. Cheat sheets the author Obraztsova Ludmila Nikolaevna

From the book Finances of organizations. Cheat sheets the author Zaritsky Alexander Evgenievich

Section III. Tax authorities... Customs. Financial authorities. Internal Affairs Bodies. Investigative bodies. Responsibility of tax authorities, customs authorities, internal affairs authorities, investigative authorities, their officials Chapter 5. Tax authorities. Customs

From the book Innovation Management the author Makhovikova Galina Afanasyevna

40. Functions of regional bodies of the Federal Tax Service in the constituent entities of the Russian Federation Regional bodies of the Federal Tax Service in the constituent entities of the Russian Federation carry out the functions provided for by law for state tax inspectorates on

From the book Money. Credit. Banks [Answers to exam tickets] the author Varlamova Tatiana Petrovna

22. Functions and structure of money circulation Functions of money in circulation: 1) payment; 2) appeals; 3) accumulation. In the process of money movement, there are always stops, and it is during periods of temporary cessation of movement that the function of money as a means is realized

From the author's book

85. Functions and structure of money circulation Functions of money in circulation: 1) payment; 2) appeals; 3) accumulation. In the process of money movement, there are always stops, and it is during periods of temporary cessation of movement that the function of money as a means is realized

From the author's book

7.2. The main functions of state bodies in the innovation sphere The role of the state in innovation is manifested in its functions aimed at regulating all processes taking place in the innovation sphere. The most important government functions in

From the author's book

118. Features of the US banking system and its structure and functions The core of the US credit system is the Federal Reserve System (FRS), consisting of 1) of 12 Federal Reserve Banks; 2) of a large number member banks. According to the Federal Reserve Act

The customs authorities of the Russian Federation are state bodies that directly carry out activities in the field of customs. The customs authorities are executive authorities. The executive activity of the customs authorities consists in the daily practical organization of decisions on issues related to customs. The main activity of the customs authorities is to exercise their functions and powers in the field of organizing the movement of goods across the customs border, customs clearance, placing goods under certain customs regimes, implementing special customs procedures, and collecting customs payments.

The subject of the research is "Aims and Objectives of the Customs Service". The purpose of the work is to consider the goals and objectives of the customs service. To achieve this goal, we have set the following tasks:

1. Consideration of the customs service of Russia.

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

3. Consideration of the development of the customs service.

1. Customs Service of Russia

By the Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the System and Structure of Federal Executive Bodies", the State Customs Committee of the Russian Federation (SCC of Russia) was transformed into the Federal Customs Service (FCS of Russia). Its functions for the adoption of regulatory legal acts in the customs sphere were transferred to the Ministry of Economic Development and Trade of the Russian Federation, and in the part related to customs payments - to the Ministry of Finance of the Russian Federation.

The main activity of the customs authorities is to exercise their functions and powers in the field of organizing the movement of goods across the customs border, customs clearance, placing goods under certain customs regimes, implementing special customs procedures, and collecting customs payments.

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

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

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

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

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

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

2) regional customs administrations (RTU);

3) customs;

4) customs posts.

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

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

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

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

2) a currency control agent;

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

In this case, the customs service carries out:

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

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

3) maintaining the customs register of intellectual property objects;

4) cancellation of qualification certificates of specialists in customs clearance;

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

In addition to the above, the customs service:

Keeps customs statistics of foreign trade and special customs statistics;

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

Carries out, within its competence, foreign exchange control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

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

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

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

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

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

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

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

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

Create, reorganize and liquidate customs posts, specialized customs authorities, whose competence is limited to certain powers, to perform certain functions assigned to the customs authorities, or to perform customs operations in relation to certain types of goods;

Determine the region of activity of the customs authorities;

To approve general or individual regulations on customs authorities.

The Federal Customs Service is not entitled to carry out legal regulation in the established area of activity, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services.

2. Goals, tasks and functions of customs authorities.

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

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

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

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

The solution of the problems of customs regulation is achieved by organizing the application and improvement of customs regulation tools, proceeding from the priorities of the development of the economy of the Russian Federation. Among these means, decisions are made on the classification of goods in accordance with the Foreign Economic Activity Commodity Classification, on the country of origin of the goods, on the protection of intellectual property rights, on ensuring the uniform application of customs legislation by the customs authorities, etc.

The solution of law enforcement tasks is achieved through the identification of violations of the rules, prohibitions and restrictions established by customs legislation, the production of urgent investigative actions and inquiries in criminal cases and proceedings in cases of administrative offenses based on the facts of customs offenses.

The activities of the customs authorities are expressed in the performance of numerous functions. They reveal the essence and content of executive, control and supervisory activities at all levels of customs administration and are a reflection of the distribution of responsibilities between the individual authorities that make up a single system of customs authorities.

Classifying the functions of the customs authorities, they can be subdivided into basic and supporting ones.

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

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

Collecting customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, monitoring the correctness of calculation and timeliness of payment of these duties, taxes and fees, taking measures to enforce them;

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

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

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

Fight against smuggling and other crimes, administrative offenses in the field of customs, suppression of illegal traffic across the customs border of drugs, weapons, cultural values, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of intellectual property, other goods, as well as rendering assistance in the fight against international terrorism and suppression of illegal interference in the activities of international civil aviation at Russian airports;

Carrying out, within the limits of its competence, foreign exchange control of operations related to the movement of goods and vehicles across the customs border, in accordance with Russian legislation on foreign exchange regulation and foreign exchange control;

Maintaining customs statistics of foreign trade;

Ensuring the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs issues;

Providing information and consulting in the field of customs, providing, in accordance with the established procedure, state bodies, organizations and citizens with information on customs issues;

Conducting tenders and concluding government contracts for the implementation of research work in the field of customs.

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

Personnel activities;

Financial, accounting activities;

Psychological and educational activities and social security;

Logistics support;

Development of customs infrastructure, capital construction, etc.

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

The customs authorities carry out their functions both independently and in cooperation with other state bodies. This applies primarily to financial and tax authorities, border guards, transport authorities and other bodies directly connected functionally with the customs authorities.

3. Prospects for the development of the customs service

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

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

Objective 1. All-round assistance to the development of trade, acceleration of trade and expansion of foreign trade relations of Russia.

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

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

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

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

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

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

Create conditions to speed up customs procedures;

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

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

Strengthen the human resources of customs posts (departments of customs clearance and customs control) located at checkpoints;

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

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

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

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

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

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

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

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

Strengthen the human resources of customs posts located inside the country (customs clearance and customs control departments);

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

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

Improve the efficiency of the customs administration system;

Provide the organization of customs clearance and control processes;

Modernize the information system of the customs authorities;

Increase the effectiveness of ongoing measures to combat smuggling and violations of customs regulations;

Expand and strengthen international cooperation;

Strengthen the system of departmental control;

Provide training, retraining and advanced training of personnel;

Provide medical care and social guarantees customs officials;

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

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

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

Conclusion.

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

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

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

List of used literature:

2. Federal Law of December 8, 2003, 164-FZ "On the Foundations of State Regulation of Foreign Trade Activity" (as amended on 02.02.2006)

3. Federal Law in the Russian Federation "On Currency Regulation and Currency Control" dated 10.12.2003 173-FZ (as amended on 2207.2008)

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

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

6. Control of customs value in the system of state regulation of foreign economic activity (A. V. Agapova, "Financial Bulletin: finance, taxes, insurance, accounting", N 1, January 2008)

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

8. Order of the Ministry of Industry and Energy of the Russian Federation of February 27, 2008. N 79 "On Approval of Recommendations on the Organization of Work on the Collection and Processing of Information for the Preparation of Schedules for Oil Transportation Out of the Customs Territory of the Russian Federation and Oil Transit of the CIS Member States through the Customs Territory of the Russian Federation "

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

10. Khalipov S.V. Customs Law (Customs Regulation of Foreign Economic Activity), 2nd ed., Revised. and add. - M .: IKD Zertsalo, 2008 .-- 276 p.