Regional customs administrations constitute an intermediate management link in the system of customs authorities, the need for which is explained by the large scale of the customs territory of the Russian Federation. At present, the customs territory of Russia, for the purpose of more effective customs management, is divided into customs regions, within which regional departments manage and coordinate the activities of local customs authorities.

RTU manages the activities of the following subordinate customs authorities:

customs offices (with the exception of customs offices directly subordinate to the Federal Customs Service of Russia);

customs posts subordinated to RTU and located in the region of RTU activity.

The territories of activity of regional customs administrations - customs regions, are a larger administrative entity than the subjects of the Russian Federation and coincide with administrative federal districts.

Federal districts Russian Federation are unconstitutional territorial entities created in accordance with Decree of the President of Russia No. 849 “On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District” dated May 13, 2000. The borders of the customs district may or may not coincide with the borders of the constituent entities of the Russian Federation. That is why RTU carries out its activities in cooperation with the authorized representative of the President of the Russian Federation in the federal district, as well as territorial bodies of other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments, public associations and other organizations, individuals and legal entities .

At the moment, eight regional customs departments, uniting a different number of subordinate customs authorities and including coverage areas of different sizes 5:

Central Customs Administration,

Northwest Customs Administration,

Southern Customs Administration,

Siberian Customs Administration,

Volga Customs Administration,

Far Eastern Customs Administration,

Ural Customs Administration,

North Caucasian Customs Administration.

As mentioned earlier, regional customs departments are customs management structures. If we analyze the powers of the RTU against the background of comparison with the powers of the FCS, then it should be noted that the law-making function of the RTU is much narrower than that of the FCS, and comes down to issuing legal acts of an administrative and organizational nature in the form of letters, orders, instructions.

The departmental control and supervision functions of the RTU are consistent with the similar powers of the FCS, but are concentrated on a narrower scale of the customs region and apply only to the circle of subordinate customs authorities in the field of:

checking the legality of issuing legal acts of subordinate customs authorities and taking measures to cancel or amend these acts in case they do not comply with the legislation of the Russian Federation;

compliance by subordinate customs authorities with the legislation of the Russian Federation in the implementation of customs procedures, customs clearance goods and funds international transportation, collecting customs payments, granting customs privileges and preferences, exercising agency control powers;

RTU has the authority to:

inspection of the activities of subordinate customs authorities in the manner and forms determined by the FCS;

conducting law enforcement activities;

analysis of law enforcement activities and judicial practice in the region of RTU activity

consideration of complaints of legal entities and individuals, as well as protests of the prosecutor against decisions, actions (inaction) officials RTU and subordinate customs authorities;

In order to organize the customs business, the Regional Customs Administration has the right to send recommendations to the Federal Customs Service of Russia in the form of proposals:

Proposals to improve the implementation of customs clearance and customs control;

Proposals to annul the qualification certificates of customs clearance specialists;

Proposals on changing the limits of the region of activity of subordinate customs authorities, as well as their locations, on the creation, reorganization and liquidation of customs houses and customs posts;

Proposals and relevant applications for logistics, draft cost estimates and proposals for programs for the development of the social and technical base of RTU and subordinate customs authorities;

RTU is headed by a chief who is appointed to and dismissed by the head of the FCS of Russia. The head of the RTU is personally responsible for the implementation of the powers assigned to the RTU, the implementation of programs, plans and performance indicators of the RTU.

The head of the RTU has deputies appointed and dismissed by the head of the FCS of Russia on the proposal of the head of the RTU. Heads of structural subdivisions of the RTU are appointed and dismissed by orders of the RTU in agreement with the relevant functional subdivisions of the FCS of Russia.

The head of the internal security service of the RTU and the chief accountant of the RTU are appointed and dismissed by the head of the FCS of Russia.

The typical organizational structure and maximum staffing of regional customs departments is approved by the FCS. Within the framework of the RTU, a collegial advisory body is created, consisting of the head of the RTU (chairman of the board), his deputies, other senior officials of the RTU and subordinate customs authorities.

Customs - is a customs authority that is part of the unified federal centralized system of customs authorities of the Russian Federation and ensures the implementation of the tasks and functions of the FCS of Russia in the region where the customs operates. In accordance with Art. 10 of the Federal Law "On customs regulation in the Russian Federation" customs operate on the basis of the general "Regulations on Customs", approved. Order of the Federal Customs Service of Russia dated 12.01.2005 N 7, or individual provisions approved by the Federal Customs Service.

Customs is both a subordinate link and a management structure in the field of customs, since:

carries out its activities under the general supervision of the FCS of Russia and the direct supervision of RTU. Individual customs offices may be directly subordinate to the FCS of Russia, for example, Domodedovo, Vnukovo, Sheremetyevskaya;

supervises the activities of subordinates customs posts and is in relation to them a higher customs authority.

Customs offices and customs posts headed by them are the main practical link in the implementation of customs business in Russia. The region of activity and the location of the customs office are determined by the Federal Customs Service of Russia.

Depending on the location, customs are divided into:

border- located in the border zone in the areas of transport hubs;

internal- are located in the depths of the customs territory in places of concentration of participants in foreign economic activity.

The main powers of customs:

production of customs clearance of goods and vehicles;

ensuring the correctness of the calculation and collection of customs duties,

conducting customs control in the forms provided for by the Customs Code of the Russian Federation, organizing and coordinating the implementation of customs control by customs posts;

control of compliance by customs posts with the legislation of the Russian Federation in the course of customs procedures;

creation and liquidation of customs control zones, ensuring compliance with the regime of the customs control zone

inclusion in the registers of persons carrying out activities in the field of customs affairs, the issuance of certificates of inclusion in such registers, as well as the exclusion of persons from such registers in accordance with the procedure established by the customs legislation of the Russian Federation;

proceedings on cases of administrative offenses and consideration of such cases, inquiry and performance of urgent investigative actions, operational-search activities in accordance with the legislation of the Russian Federation;

consideration of complaints of legal entities and individuals and protests of prosecutors against decisions, actions (inaction) of customs officials, customs posts, ensuring timely and complete consideration of complaints and protests by customs posts;

informing and advising interested parties on customs issues

generalization and analysis of law enforcement and judicial practice in the region of activity, submission of analytical materials and documents to the higher customs authority

Customs is headed by a chief appointed and dismissed by the head of the Federal Customs Service of Russia, who is personally responsible for exercising the powers assigned to customs. The head of the customs office has deputies who are appointed and dismissed by the head of the Federal Customs Service of Russia on the proposal of the head of the customs office.

The heads of the structural subdivisions of the customs are appointed and dismissed by orders of the customs in agreement with the relevant functional subdivisions of the higher customs authority. The head of the customs internal security unit and the chief accountant of the customs office are appointed and dismissed by the head of the Federal Customs Service of Russia. Customs can create working groups and commissions.

the customs post is the primary link in the system of customs authorities of Russia, which ensures the practical implementation of the powers of the FCS of Russia, the tasks and functions of customs authorities in the region of the customs post.

The region of operation of the customs post and its location is determined by the Federal Customs Service of Russia. The placement of customs posts is built on a territorial basis, similar to determining the location of customs:

directly near the State Border;

inside the customs territory of the state in places of concentration of large industrial, transport facilities and participants in foreign economic activity.

The region of activity of the customs post is part of the region of activity of the customs. In accordance with Art. 10 of the Federal Law "On customs regulation in the Russian Federation", the customs post operate on the basis of the "General Regulations on the customs post", approved. Order of the Federal Customs Service of Russia dated August 13, 2007 N 965 or individual provisions approved by the Federal Customs Service. The staffing of the customs post is approved by the Federal Customs Service of Russia. The staffing of the customs post is determined based on the needs of freight traffic and passenger traffic of participants in foreign economic activity.

The customs post carries out its activities under the general supervision of the Federal Customs Service of Russia, the regional customs administration and the direct supervision of the customs. The organization, control and coordination of the activities of the customs post is carried out by the customs.

Separate customs posts may be directly subordinate to the regional customs administration. The competence and features of the activities of individual customs posts are determined by the Federal Customs Service of Russia.

According to the legal status that is granted to the customs post by the Federal Customs Service, customs posts are divided into:

possessing the status of a legal entity;

not possessing status of a legal entity, have lesser financial and economic powers (cannot be a plaintiff, defendant and a third party in court; conclude within their competence and allocated Money with legal and individuals contracts related to their own financial and economic activities), but the list of control and supervisory powers in the field of customs affairs of the above customs posts is the same.

The competence of the customs post is connected with the direct implementation of the customs business within the territory of responsibility of the customs post. The terms of reference of a customs post as a customs authority are reduced to the direct execution of economic (fiscal), law enforcement and regulatory functions. The list of powers of the customs post is presented in the General Regulations on the customs post and is in many ways similar to the powers of the customs, which were discussed earlier, similarly aimed at the implementation of customs in the region of its activity.

The customs post is headed by a chief appointed and dismissed by the head of the Federal Customs Service of Russia. The head of the customs post is personally responsible for the implementation of the powers assigned to the customs post.

The head of the customs post may have deputies appointed to and dismissed from positions in the manner depending on the status of the customs post and the subordination of the customs:

head of customs in agreement with the regional customs administration, in the absence of a customs post of the status of a legal entity;

solely by the head of customs, if it is directly subordinated to the FCS, if the customs post does not have the status of a legal entity;

solely by the head of the customs post, if the customs post is given the status of a legal entity.

Chief accountant of the customs post, which is legal entity, is appointed to the post and dismissed from the post by the head of the Federal Customs Service of Russia. Other officials of the customs post are appointed and dismissed by the order of the customs office, and of the customs post that is a legal entity - by the order of the customs post.

Specialized customs authorities are created by the FCS on the basis of the provisions of Part 4 of Art. 10 of the Federal Law "On customs regulation in the Russian Federation" in order to:

performing certain functions assigned to the customs authorities (combating smuggling and other customs offenses, implementing the tasks of ensuring the electronic security of customs infrastructure facilities and countering technical penetration into them, providing logistics support for the activities of customs authorities, etc.);

performance of customs operations in relation to certain types of goods.

Article 205 of the Law will clarify that the creation of specialized customs authorities for performing customs operations in relation to certain categories of goods is dictated by the need for customs officials to have special knowledge about such goods as:

cultural property, articles made of precious metals and precious stones,

armament, military equipment and ammunition

radioactive and fissile materials and other specific goods,

or based on the need to create conditions for the accelerated release of such goods as:

express cargo,

show samples,

goods imported into the special economic zone and exported from the special economic zone, other goods.

Specialized customs authorities can be created by the Federal Customs Service at the level of all links in the system of customs authorities subordinate to the FCS in the form of specialized regional customs departments, customs offices and customs posts. 6

Specialized Regional Customs Administrations - these are regional customs administrations, the region of activity of which is the entire customs territory of the Russian Federation, created for the organization and direct management of certain areas of activity of the customs authorities. According to this principle, currently established and operating

Regional operational search department;

Regional Customs Administration of Power Supply;

RTU of electronic security of customs infrastructure facilities;

Central Forensic Department.

Specialized customs and customs posts - these are customs authorities whose activities are aimed at regulating the movement of strictly defined goods (precious metals and precious stones, electricity, military transport aviation, excisable goods) or the performance of certain actions, for example, the clearance of goods transported by sea (river) transport, air transport. Specialized customs offices are directly subordinate to the FCS and manage the activities of specialized customs posts reporting to them. For example, the Central Excise Customs manages the activities of the Kaliningrad excise customs post and the Southern excise customs post. The Central Energy Customs operates six customs posts. In each customs region there are operational customs, the main activity of which is the fight against smuggling and other customs offenses.

Article 34 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" establishes the right of the Federal Customs Service to be in charge of:

research institutions;

educational institutions of higher professional and additional education;

healthcare institutions;

printed publications, information and computing centers;

other institutions, as well as state unitary enterprises, whose activities contribute to the solution of the tasks assigned to the customs authorities.

At the moment, there are a number of state institutions under the jurisdiction of the Federal Customs Service: the Main Scientific and Information Computing Center, the Central Clinical Hospital and Polyclinic of the Federal Customs Service of Russia, boarding houses and sanatoriums, the Russian Customs Academy with branches represented in St. Petersburg, Vladivostok and Rostov- on-Don, Central Museum of the Customs Service of Russia, Unitary Enterprise "ROSTEK", All-Russian Union of Veterans of the Customs Service.

According to Art. 10 of the Federal Law of November 27, 2010 N 311-FZ “On Customs Regulation in the Russian Federation”, the FCS has its representative offices in foreign states, created in the manner established by law Russian Federation. Russia has representative offices of the Federal Customs Service in seventeen countries of the world, including the countries of the Customs Union, the EurAsEC, a number of European states, as well as in China, India, Brazil, Turkey, etc.

Control questions:

Indicate the system of normative sources regulating the formation of the system and structure of the customs authorities of Russia.

Give general characteristics competence of the customs authorities of the Russian Federation.

Describe the main elements of the status of the federal executive body authorized in the field of customs.

Compare the objects of law-making activity of the Federal Customs Service of the Russian Federation, regional customs departments, customs offices and customs posts.

Describe the goals of establishing regional customs administrations, as management structure and their areas of responsibility.

List the range of legal acts regulating the activities of customs.

Describe the status and legal regulation activities of the customs post, as the primary link in the system of customs authorities of the Russian Federation.

Describe the goals of creating specialized customs authorities and list the types.

"Customs Code of the Customs Union" (Annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17)

Federal Law No. 311-FZ of November 27, 2010 "On Customs Regulation in the Russian Federation";

Decision of the Commission of the Customs Union dated January 28, 2011 N 525 “On the Unified Methodology for Maintaining customs statistics foreign trade and Statistics of Mutual Trade of the Member States of the Customs Union”;

Decree of the President of the Russian Federation of May 11, 2006 N 473 "Issues of the Federal Customs Service";

Decree of the President of Russia V.V. Putin No. 849 "On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District" dated May 13, 2000

Decree of the Government of the Russian Federation of 08.01.1998 N 15 “On the procedure for organizing and operating specialized customs posts for processing the import into the territory of the Russian Federation and export from the territory of the Russian Federation of precious metals and precious stones”;

Decree of the Government of the Russian Federation of January 19, 2005 N 30 “On the Standard Regulations for the Interaction of Federal Executive Authorities”;

Decree of the Government of the Russian Federation of July 28, 2005 N 452 “On the Standard Regulations internal organization federal executive bodies”;

Regulation "On the Federal Customs Service", approved by Decree of the Government of the Russian Federation of July 26, 2006 N 459 "On the Federal Customs Service";

1. Order of the Federal Customs Service of the Russian Federation of February 15, 2011 N 318 "On approval of the list of regional customs departments, customs houses, customs posts (with the status of a legal entity), institutions under the jurisdiction of the Federal Customs Service of Russia, and representative offices of the customs service of the Russian Federation abroad";

Order of the Federal Customs Service of the Russian Federation of August 13, 2007 N 965 (as amended on December 21, 2009) "On approval of the General Regulations on the customs post" (Registered in the Ministry of Justice of the Russian Federation on September 11, 2007 N 10121);

Order of the Federal Customs Service of the Russian Federation of January 12, 2005 N 7 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs”;

Order of the Federal Customs Service of the Russian Federation of March 17, 2010 N 500 “On approval of the Instruction on the actions of officials who classify goods in accordance with the Commodity Nomenclature of Foreign Economic Activity and control the correctness of determining the classification code in accordance with the Commodity Nomenclature foreign economic activity»;

Order of the Federal Customs Service of the Russian Federation of May 24, 2006 N 469 "On approval of the Administrative Regulations of the Federal Customs Service for the provision public service on informing about legal acts in the field of customs and consulting on customs matters and other issues within the competence of customs authorities”;

Administrative regulations of the Federal Customs Service for the performance of the state function of maintaining the customs register of intellectual property objects. Approved by order of the Federal Customs Service of Russia dated August 13, 2009 N 1488;

Decree of the Government of the Russian Federation of November 11, 2005 N 679 “On the Procedure for the Development and Approval of Administrative Regulations for the Execution of State Functions (the Provision of Public Services)”;

Administrative regulations of the Federal Customs Service for the provision of public services for the adoption of preliminary decisions on the country of origin of goods. Approved by order of the Federal Customs Service of Russia dated July 23, 2008 No. No. 906;

Administrative regulations of the Federal Customs Service for the performance of the state function of issuing qualification certificates to customs clearance specialists. Approved by order of the Federal Customs Service of Russia dated July 23, 2008 No. No. 905;

Administrative regulations of the Federal Customs Service for the performance of the state function of establishing special simplified customs clearance procedures for individuals. Approved by order of the Federal Customs Service of Russia dated December 23, 2008 No. No. 1656;

Administrative regulations of the Federal Customs Service for the performance of the state function of maintaining the register of banks and other credit organizations having the right to issue bank guarantees for the payment of customs duties. Order of the Federal Customs Service of Russia dated December 7, 2007 No. No. 1281;

Administrative regulations of the Federal Customs Service and the customs authorities determined by it for the provision of a public service for making preliminary decisions on the classification of goods according to the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union. Approved by order of the Federal Customs Service of Russia dated October 25, 2010 No. No. 1957;

Administrative regulations of the Federal Customs Service for the implementation of the state function of the annulment of qualification certificates of specialists in customs clearance. Approved by order of the Federal Customs Service of Russia dated February 5, 2007 No. No. 152;

Administrative regulations of the Federal Customs Service for the performance of the state function of acceptance by the customs authority of a passenger customs declaration submitted by an individual. Approved by order of the Federal Customs Service of Russia dated September 19, 2008 No. No. 1150;

Administrative Regulations of the Federal Customs Service for the performance of the state function of maintaining the Register of Owners of Customs Warehouses and the Register of Owners of Temporary Storage Warehouses. Approved by order of the Federal Customs Service of Russia dated October 31, 2007 No. No. 1352;

Administrative regulations of the Federal Customs Service for the performance of the state function of organizing the reception of citizens, ensuring timely and complete consideration of citizens' appeals, making decisions on them and sending responses to applicants within the time period established by the legislation of the Russian Federation. Approved by order of the Federal Customs Service of Russia dated September 10, 2009 No. No. 1660;

Administrative regulations of the Federal Customs Service for the performance of the state function of maintaining the Register of customs brokers (representatives). Approved by order of the Federal Customs Service of Russia dated October 10, 2007 No. No. 1257 (Administrative regulations of the Federal Customs Service for the performance of the state function of maintaining the register of customs carriers. Approved by order of the Federal Customs Service of Russia dated October 31, 2007 No. 1351;

Administrative regulations of the Federal Customs Service for the provision of public services for informing about legal acts in the field of customs and consulting on customs matters and other issues within the competence of customs authorities. Approved by order of the Federal Customs Service of Russia dated May 24, 2006 No. No. 469;

Regulations of the Federal Customs Service on the organization of legislative work of the Federal Customs Service. Approved by order of the FCS of Russia, order of the FCS on July 17, 2009 No. 1313;

Appointment and functions of customs authorities. As already noted, an obligatory participant in customs legal relations is special kind bodies state power- Customs. They are a special subject of customs legal relations and deserve special study, especially since the system of customs authorities in our country and their competence is quite complex.

The term "customs authorities" is used by the current laws - they are not singled out in the Constitution as a special component of the state mechanism.

Customs authorities can be defined as state bodies intended for the direct implementation, using special methods, of state-power activities in the field of customs and other related areas and endowed with special powers for this.

The customs authorities are assigned to the executive branch of state power, since their function is the implementation of law in the customs sphere. Their main goal is to organize the process of transporting goods and vehicles across the customs border, maintaining and protecting a certain procedure for the implementation of such transportation and preventing violations of this procedure. Therefore, the customs authorities can be characterized as law enforcement. As law enforcement agencies, the customs authorities protect the economic sovereignty and economic security of Russia, the rights and legitimate interests of participants in customs legal relations. The customs authorities are authorized to exercise state coercion in order to combat crimes and administrative offenses in the customs area.

The customs authorities are included in the structure of the federal authorities, the creation of customs authorities on regional level, in the subjects of the Federation is not allowed. State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations may not interfere in the activities of customs authorities in the exercise of their functions.

Customs authorities carry out both executive and administrative activities. Both of these activities are closely interrelated. The administrative activities of the customs authorities are carried out strictly within the framework of the provisions defined by the customs law, and any actions or decisions of the customs authorities of an administrative nature can be appealed in an official or judicial manner.

Among the most important legal acts containing instructions on customs authorities, one can single out the Customs Code (section V, ch. 39-42, art. Federal Customs Service" and some other acts.

In accordance with Art. 402 of the Customs Code, the system of customs authorities in Russia includes (in descending order):

1) federal service authorized in the field of customs. At the moment, such a central state body is the Federal Customs Service (until June 2004 the State Customs Committee - the State Customs Committee of Russia), which is under the jurisdiction of the Ministry economic development and trade of the Russian Federation;

2) regional customs departments;

3) customs;

4) customs posts.

In accordance with Art. 403 of the Customs Code of the Russian Federation, the customs authorities in our country perform the following main functions:

Carry out customs clearance and customs control, create conditions conducive to the acceleration of trade across the customs border;

Collect customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of the said duties, taxes and fees, take measures to enforce their collection;

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

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

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

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

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

Keep customs statistics of foreign trade;

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

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

Carry out research work in the field of customs.

Article 408 of the Customs Code assigns to the customs authorities the following powers necessary to perform the above functions:

1) take measures provided for by the Customs Code and other regulatory legal acts related to the field of customs legislation in order to ensure compliance with the customs legislation of the Russian Federation;

2) demand documents, information, the submission of which is provided for by the Customs Code;

3) check the identity documents of citizens and officials participating in customs operations;

4) require individuals and legal entities to confirm their authority to perform certain actions or carry out certain activities in the field of customs;

5) carry out, in accordance with the legislation of the Russian Federation, operational-search activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which the criminal procedural legislation of the Russian Federation is assigned to the jurisdiction of the customs authorities, identify and identify persons, their preparing, committing or committed, as well as ensuring their own safety;

6) to carry out urgent investigative actions and inquiry within the limits of their competence and in the manner determined by the criminal procedural legislation of Russia;

7) carry out proceedings on cases of administrative offenses and hold persons accountable for committing administrative offenses in accordance with the legislation of the Russian Federation on administrative offenses;

8) use, in cases of urgency, means of communication or vehicles belonging to organizations or public associations (with the exception of means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), to prevent crimes in the field of customs affairs, prosecution and detention of persons who have committed such crimes or are suspected of committing them; property damage incurred in such cases by the owners of means of communication or means of transport shall be reimbursed by the customs authorities at the request of the owners of means of communication or means of transport in the manner determined by the Government of the Russian Federation;

9) detain and deliver to service premises the customs authority or to the internal affairs bodies of the Russian Federation of persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs, in accordance with the legislation of the Russian Federation;

10) make documentation, video and audio recording, film and photography of facts and events related to the movement of goods and vehicles across the customs border and the transportation, storage of goods under customs control, the performance of cargo operations with them;

11) receive from government agencies, organizations and individuals information necessary to perform their functions, in accordance with applicable law;

12) issue to the heads of state bodies, organizations, enterprises, public associations, as well as warning citizens in writing with requirements to eliminate violations of the customs legislation of the Russian Federation and control the fulfillment of these requirements;

13) file claims and applications with courts or arbitration courts:

About forced collection customs duties, taxes from persons refusing to pay them voluntarily;

On foreclosure of goods on account of payment of customs duties and taxes;

In other cases provided for by the current Russian legislation;

14) establish and maintain official relations of a consultative nature with participants in foreign economic activity, other persons whose activities are related to the implementation of foreign economic activity, and their professional associations (associations) for the purpose of cooperation and interaction on the implementation of the most effective methods of customs clearance and customs control;

15) to exercise other powers provided for by the current Russian legislation.

The structure of customs authorities in Russia. At the top of the hierarchical ladder of customs authorities is the Federal Customs Service of Russia - the central body under the jurisdiction of the Ministry of Economic Development and Trade. Legal status of this customs authority is determined by the Decree of the Government of the Russian Federation of August 21, 2004 No. 429 "On the Federal Customs Service".

In this regulatory legal act several dozen functions of this body for control and supervision in the field of customs are listed, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The most important of them are:

Collection of customs duties, taxes and other obligatory customs payments, control of the correctness of the calculation and timeliness of payment of the said duties, taxes and fees, measures for their enforcement;

Ensuring compliance with established prohibitions and restrictions in relation to goods transported across the customs border of the Russian Federation, combating violations of established customs regulations;

Ensuring uniform application by the customs authorities of the customs legislation of the Russian Federation;

Implementation of customs clearance and customs control;

Ensuring within its competence the protection of the rights and freedoms of citizens;

Maintaining customs statistics;

Informing and advising on a gratuitous basis on customs issues of participants in foreign economic activity;

Implementation, within the limits of the competence of currency control determined by law, of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

Carrying out inquiries, proceedings in cases of administrative offenses (including the performance of urgent investigative actions) and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;

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

Consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;

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

Implementation of customs development programs in the Russian Federation.

The Federal Customs Service is headed by a head appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Economic Development and Trade of the Russian Federation. The head of the FCS has a first deputy and four more deputies.

The structure of the FCS is presented below in sufficient detail.

There are eight main departments: the Main Organizational and Inspection Department (the office of the chairman of the FCS of Russia); General Directorate of Organization of Customs Control; General Directorate for Combating Smuggling; General Directorate of Commodity Nomenclature and Trade Restrictions; Main Logistics Department; Main Directorate of Federal Customs Revenues; Main Financial and Economic Department; General Directorate of Information Technology;

There are also 11 departments: Personnel Department; Currency Control Department; Department of Customs Cooperation; Case Management; Control and Audit Department; legal management; Management of own security; Department of Customs Inspection; Department of Customs Statistics and Analysis; Department of Customs Investigations and Inquiries; Office of the organization of power supply.

The Federal Customs Service is directly subordinate to the customs of central subordination: Vnukovo, Domodedovo, Sheremetyevskaya, Central Base, Central Energy, as well as specialized units: the Russian Customs Academy and the Canine Center of the Federal Customs Service of Russia.

The territorial subdivisions of the FCS are seven regional customs departments, which include the following customs offices:

Central Customs Administration - Belgorod, Bryansk, Vladimir, Voronezh, Zelenograd, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow East, Moscow West, Moscow North, Moscow South, Noginsk, Orel, Podolsk, Ryazan, Smolensk, Tambov, Tver, Tula, Shchelkovo, Yaroslavl, Central excise, Central operational and Central rear;

North-Western Customs Administration - Arkhangelsk, Bagrationovskaya, Baltic, Velikoluki, Vologda, Vyborg, Kaliningrad, Kaliningrad operational,

Kingisepp, Kostomuk, Murmansk, Neman, Novgorod, Petrozavodsk, Pskov, Pulkovo, St. Petersburg, Sebezh, Sortaval, Syktyvkar, North-Western excise, North-Western operational, North-Western rear, as well as a specialized unit - Canine Center North- Western customs;

Southern customs administration - Adygei, Astrakhan, Volgograd, Dagestan, Ingush, Kabardino-Balkar, Kalmyk, Karachay-Cherkess, Krasnodar, Millerovo, Mineralovodsk, Novorossiysk, Rostov, North Ossetian, Sochi, Stavropol, Taganrog, Tuapse, Chechen, Southern operational;

Volga Customs Administration - Bashkortostan, Kirov, Mari, Mordovia, Nizhny Novgorod, Orenburg, Orsk, Penza, Perm, Samara, Saratov, Tatarstan, Togliatti, Udmurt, Ulyanovsk, Chuvash, Volga operational;

Ural customs administration - Yekaterinburg, Koltsov, Kurgan, Magnitogorsk, Nizhny Tagil, Tyumen, Khanty-Mansiysk, Chelyabinsk, Yamalo-Nenets, Ural operational;

Siberian customs administration - Altai, Bratsk, Buryat, Gorno-Altai, Trans-Baikal, Irkutsk, Kemerovo, Krasnoyarsk, Naushkinskaya, Novosibirsk, Omsk, Tolmachevskaya, Tomsk, Tyva, Khakassia, Chita, East Siberian operational, Siberian operational, Siberian rear;

Far Eastern Customs Administration - Amur, Birobidzhan, Blagoveshchensk, Vanino, Vladivostok, Grodekovo, Kamchatka, Magadan, Nakhodka, Sakhalin, Ussuri, Khabarovsk, Khasan, Chukotka, Yakutsk, Far Eastern operational.

Regional customs departments manage the customs business in their region, which (as well as the creation, reorganization and liquidation of departments and their divisions) is determined by the Federal Customs Service of Russia. The tasks of regional customs administrations include organizing customs affairs, ensuring timely transfer of customs payments to the federal budget, summarizing and analyzing customs practices, developing and implementing measures within their competence aimed at ensuring the unity of the customs territory of Russia, its economic security in the part related to customs, the fight against smuggling and other customs offenses, organizational, logistical, financial, personnel, social and other support for its activities and the activities of subordinate bodies. The legal status of regional customs administrations is regulated by the order of the State Customs Committee of the Russian Federation dated October 10, 2002 No. 1082, which approves the General Regulations on Regional Customs Administration.

Specialized customs authorities (operational customs, energy customs)

The customs system of the Russian Federation has specialized customs authorities whose activities are carried out in a specific area of ​​customs regulation. One of such specialized bodies is operational customs.

The Operational Customs was established in order to implement the Federal Law "On Operational Investigative Activities" Collection of Legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. of August 12, 1995, the need to strengthen the fight against customs offenses.

The structure of operational customs contributes to the most effective implementation of the tasks assigned to operational customs. The structure of operational customs includes: a department for combating economic customs offenses; department for combating especially dangerous types of smuggling; department for combating drug smuggling; department of customs investigations; inquiry department; forensic department; department for the execution of decisions on cases of violation of customs rules; There is a department of own security. The head of operational customs is the deputy head of the RTU.

As already mentioned, the customs authorities of the Russian Federation are assigned by the Customs Code and federal law"On operational-search activity" of August 12, 1995 Collection of legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. to state bodies. who have been granted the right to carry out operational-search activities on the territory of Russia. Such activities by the customs authorities can be carried out exclusively within the limits of their powers established by the legislative acts of the Russian Federation on customs Commentary on the Customs Code of the Russian Federation. -- M.: Publishing Group INFRA-M-Norma, 1997. - p. 259..

The operational-search activity of the customs authorities is based on the constitutional principles of legality, respect and observance of the rights and freedoms of man and citizen, as well as on the principles of conspiracy, a combination of overt and covert methods and means.

Customs authorities carry out operational-search activities in order to:

a) detecting, preventing, suppressing and disclosing crimes, carrying out inquiries for which they are within their competence, as well as for identifying and identifying persons preparing, committing or having committed such crimes;

b) ensuring their own security;

c) execution of instructions of investigators, other bodies of inquiry, instructions of prosecutors and court rulings on criminal cases pending in their proceedings;

d) preparation of responses to requests from other bodies engaged in operational-search activities, on the grounds provided for by the Federal Law;

e) preparation of responses to requests from international customs organizations, customs and other competent authorities of foreign states in accordance with the international treaties of the Russian Federation on customs issues Commentary on the customs code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 259..

Customs authorities, within their powers, are also entitled to identify and collect data necessary for making decisions on:

a) access to information constituting a state secret;

b) admission to participation in operational-search activities or to materials obtained as a result of its implementation;

c) establishing or maintaining cooperation relations with a person in the preparation and conduct of operational-search measures.

The legal basis for the operational-search activities of customs authorities is the Constitution of the Russian Federation. The Constitution of the Russian Federation. Adopted by popular vote on December 12, 1993 - M.: Jurid. lit., 1993. - 64 p., Customs Code Customs Code of the Russian Federation // Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation. - 1993. - No. 31. - Art. 1224., Federal Law "On operational-search activity" of August 12, 1995 Collection of legislation of the Russian Federation. - 1993. - No. 33. - Art. 3349., other legislative acts.

The operational-search activity of the customs authorities is carried out exclusively within the limits of their powers. Officials of these bodies participate in the organization and conduct of operational-search activities, in which officials and specialists with scientific, technical and other special knowledge, and individual citizens are involved with their consent on a public and private basis.

Customs authorities, when carrying out operational-search activities, have the right to carry out the following activities: questioning citizens, making inquiries; collection of samples for comparative study; test purchase; research of objects and documents; observation; identification of the person; survey of premises; buildings, structures. terrain and vehicles; control postal items, telegraph and other messages, wiretapping telephone conversations; removal of information from technical communication channels; operational implementation; operational experiment, controlled delivery.

The list of these measures is exhaustive and can only be supplemented by the federal law Commentary on the Customs Code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 261..

Customs authorities, when solving problems of operational-search activity, have the right to:

a) conduct openly and secretly operational-search activities. to seize items during them, as well as to interrupt the provision of services in the event of an immediate threat to the life and health of a person, as well as a threat to the state, military, economic and environmental security of Russia;

b) to establish, on a non-gratuitous or reimbursable basis, cooperation relations with persons who have expressed their consent to assist the customs authorities on a confidential basis;

c) to use in the course of conducting operational-search activities under an agreement or oral agreement office premises, property of enterprises. institutions, organizations, military units, as well as residential and non-residential premises, vehicles and other property of individuals;

d) use for conspiracy purposes documents that encrypt the identity of officials, departmental affiliation of enterprises, organizations, institutions, departments, premises and vehicles of customs authorities, as well as the identity of citizens who assist them on a confidential basis;

e) to create, in accordance with the procedure established by the legislation of the Russian Federation, enterprises, institutions, organizations and subdivisions necessary for solving the problems provided for by the Federal Law "On Operative Investigative Activities" Commentary to the Customs Code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 262..

To ensure their own security, the structure of operational customs provides for the creation of a department of own security.

Ensuring the own security of the customs authorities is the implementation by the customs authorities of a complex of operational-search measures aimed at preventing, detecting and suppressing illegal actions and negative phenomena that disrupt the normal activities of the customs authorities, their officials, as well as customs laboratories, research institutions, educational institutions, computer centers, enterprises and organizations subordinated to the State Customs Committee of Russia.

Operative-search activities that ensure the own security of the customs authorities are carried out by the customs authorities in accordance with the Federal Law "On operational-search activities" dated August 12, 1995 Collection of Legislation of the Russian Federation. - 1995. - No. 33. - Art. 3349. and exclusively within their powers.

When carrying out operational-search activities in order to ensure their own security, customs authorities may carry out operational-search activities only within the limits of their list and in the manner prescribed by legislative acts.

If operational-search measures that restrict the constitutional rights of citizens are carried out in order to ensure the own security of the customs authorities with the consent of the citizen in writing, then the customs authorities have the right to carry them out without a court decision Commentary on the customs code of the Russian Federation. - M.: INFRA-M-Norma Publishing Group, 1997. - p. 263. Regulatory acts regulating the organization and tactics of carrying out operational-search measures are issued by the State Customs Committee of Russia within its competence in accordance with the legislation of the Russian Federation.

Another specialized body that is part of the customs system of the Russian Federation is the energy customs. This customs was created for enhanced control over the movement of energy resources.

Energy Customs is directly subordinated to the State Customs Committee of the Russian Federation.

The customs performs the following functions: performs customs clearance and exercises customs control of crude oil, natural gas, products of their processing and electricity transported across the customs border of the Russian Federation by pipeline transport and power lines, as well as coordinates and controls the activities of other customs authorities in terms of customs clearance and customs control of energy carriers Regulations on energy customs of the Russian Federation // GARANT - reference legal system ..

Under the operational subordination of the customs, within its competence are customs posts and departments of the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers.

Energy customs is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name.

Creation, reorganization and liquidation of customs is carried out by the State Customs Committee of Russia.

The main tasks of customs are:

a) implementation of the customs policy of the Russian Federation;

b) ensuring compliance with and uniform application on the customs territory of the Russian Federation in terms of the movement of energy carriers across the customs border of the Russian Federation;

c) ensuring within its competence economic security RF;

d) protection of the economic interests of the Russian Federation Ibid..

In accordance with the tasks assigned to the customs, it performs the following functions: carries out customs control and customs clearance of energy carriers; creates conditions. contributing to the acceleration of their turnover across the customs border of the Russian Federation; develops and submits proposals for the creation in the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers, departments for customs clearance of energy carriers, as well as customs posts; develops and submits for approval a scheme for organizing customs clearance, actual control, technology for moving energy carriers across the customs border of the Russian Federation; develops a concept and ensures the implementation and operation of a system for reliable actual measurement of the volumes of energy carriers transported across the customs border of the Russian Federation; makes proposals for the placement of customs laboratories and coordinates their activities in terms of quality control of energy carriers; ensures the prompt exchange of information in the process of controlling the export and import of energy carriers, establishes reliable communication with the customs authorities exercising control over these goods, exercises control over compliance with customs and tariff regulation measures, and also organizes their effective and uniform application by the customs authorities of the Russian Federation that carry out customs registration and customs control of energy carriers Ibid..

The functions of the energy customs include the calculation and collection of customs duties, taxes and other customs payments; ensures compliance with economic policy measures in relation to energy carriers moved across the customs border of the Russian Federation.

The energy customs carries out currency control in accordance with the currency legislation of the Russian Federation over the receipt of foreign exchange earnings from the export of energy resources, as well as over currency transactions related to the movement of these goods across the customs border of the Russian Federation, organizes control over the correctness of the definition and application customs value of this group of goods, collects information from the customs of the Russian Federation that perform customs clearance of energy carriers, processes the primary data necessary for maintaining customs statistics of foreign trade of the Russian Federation; promotes the development of foreign economic relations of enterprises, organizations, institutions and other persons involved in the export and import of energy carriers; promotes the implementation of measures to protect human life and health, protect the natural environment, and protect the interests of Russian consumers; issues, in accordance with the normative acts of the State Customs Committee of Russia, licenses for carrying out activities in the field of customs affairs, annuls or revokes such licenses; carries out, in accordance with the established procedure, operational interaction with customs and other competent authorities of foreign states on issues of customs clearance and customs control of energy carriers; ensures the fulfillment of the international obligations of the Russian Federation in terms of customs issues related to the export and import of energy carriers; provides state bodies, enterprises, organizations and citizens with information on customs issues related to the movement of energy carriers across the customs border of the Russian Federation; ensures timely and complete consideration of complaints and appeals; takes measures to eliminate the causes and conditions that give rise to the infringement of the rights and legitimate interests of citizens, enterprises, institutions and organizations, etc. There.

For the most efficient performance of the tasks assigned to the energy customs, a number of rights are assigned to the latter, including the right to: receive from state bodies, enterprises, institutions, organizations, as well as from officials and citizens, documents and information necessary to fulfill the tasks assigned to customs and its functions; control, within its competence, in the customs territory of the Russian Federation, production and other commercial activities related to the export and import of energy carriers, etc. There.

Thus, we see that the energy customs has a special specificity in the implementation of customs. The specificity is manifested in the fact that the energy customs controls the crossing of raw materials through energy carriers. The activity of this customs office is very large. The importance is emphasized by the fact that it is directly subordinated to the State Customs Committee of Russia, as well as by a wide range of rights granted to the Energy Customs. From all of the above, we can conclude that both the operational customs and the energy customs were created for the most effective implementation of the customs policy of the Russian Federation. Their activities are aimed at maintaining the security of the country.

The creation of specialized customs offices has achieved its goal. Firstly, specialized customs have strictly defined powers, which contributes to the most effective implementation of the tasks set. Secondly, the burden was removed from the customs offices, which carry out the main activities for the implementation of the customs policy.

Customs in Russia is the responsibility of the federal government and is a set of methods and means to ensure compliance with customs and tariff regulation, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

Introduction…………………………………………………………….………..……2

Chapter I. Characteristics and structure of the customs authorities of Russia .......... 5

1.1Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy……………………………………………..….5

1.2 Organizational structure of the Federal Customs Service……....….8

Chapter II. Specialization of customs authorities and regional customs administrations .............................................................. ........................................12

2.1 Specialized customs authorities……………………..………….17

2.2 Specialization of regional customs departments…………………….21

Chapter III. Improving management in the customs authorities of the Russian Federation……………………………………………………..…….25

Conclusion……………………………………………………………….………30

References……………………………………………………….….....…….33

Appendix…………………………………………………………………..…..34

The work contains 1 file

Introduction………………………………………………………………………..……2

Chapter I. Characteristics and structure of the customs authorities of Russia.........5

1.1 Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy……………………………………………..….5

1.2 Organizational structure of the Federal Customs Service……....….8

Chapter II. Specialization of customs authorities and regional customs administrations.................... .............................. .............................. ...12

2.1 Specialized customs authorities……………………..………….17

2.2 Specialization of regional customs departments…………………….21

Chapter III. Improving management in the customs authorities of the Russian Federation………………………………………………….. …….25

Conclusion………………………………………………………………….………30

References……………………………………………………….….....…….33

Appendix……………………………………………………………………..…..34

Introduction.

Customs in Russia is the responsibility of the federal government and is a set of methods and means to ensure compliance with customs and tariff regulation, prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

A number of federal legislative, executive and judicial authorities are involved in the formation of measures for the customs and tariff regulation of foreign economic activity. The implementation of a set of customs and tariff measures for regulating foreign economic activity is entrusted to the Federal Customs Service (FCS) of the Russian Federation, which constitutes a single system that includes the central office of the FCS, regional customs departments (RTU), customs and customs posts of the Russian Federation, and representative offices of the Service abroad 1 . The FCS of Russia is a federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

Customs in the Russian Federation is a special area of ​​activity, part of the national economy, its public sector in which the customs authorities and other enterprises and organizations subordinate to the Federal Customs Service of Russia carry out, on the basis of a single technology, customs work and services that ensure the implementation of regulatory control, economic and information - analytical functions.

Customs in the Russian Federation characterized by a number of features:

It is an institutionalized system that includes two types of entities: a control subsystem - the FCS of Russia and managed subsystems - regional and specialized customs departments, customs offices and customs posts of the Russian Federation, representative offices of the Service abroad, as well as customs laboratories, research institutions and educational institutions , enterprises and organizations subordinate to the Federal Customs Service of Russia;

Represents a part of the public sector of the economy financed from the federal budget;

It ensures the performance of customs work and the provision of customs services and acts as a “clean” economic sector, since all organizations included in it are engaged in performing only customs operations.

The customs business has a complex structure, including a number of elements, including organization, management and economics.

Organization is a set of system structure and ways of functioning of its elements.

In the organizational structure of customs, socio-economic, material, technological and informational aspects are distinguished.

Socio-economic aspect is determined by the form of ownership of the main resources with the help of which customs work is carried out and customs services are provided. customs case in the Russian Federation is carried out on the basis of the state form of ownership. material basis customs affairs are fixed assets and inventories of customs authorities.

Technological aspect- this is a set of processes related to the performance of work and the provision of services in the customs business.

Information aspect is a collection of forms andways to streamline customs information.

Control in customs, it is the process of developing and implementing control actions (that is, the actions of the subject of management on the object of management, designed to achieve the goal of management) 2

concept "economics of customs" has several interpretations:

- Firstly, this is the economy of the customs system, that is, the transformation of certain types of economic resources intoa customs product, or attraction, use, distribution and consumption by customs entities of production resources for the performance of customs work and the provision of customs services;

- Secondly, this is a set of economic relations between individuals and legal entities and the state represented by customs authorities in the process of customs activities;

- third, this is a body of scientific knowledge about the behavior of people in the process of using the resources of the customs service in the performance of customs work andprovision of customs services" aboutpatterns of functioning anddevelopment of economic objects, processes and relations in the customs sphere in all the variety of their connections, dependencies and mediation.

Chapter I. Characteristics and structure of the customs system in Russia.

1.1 Customs authorities of the Russian Federation, structure, economic tasks, role in the development of the national economy.

I directly carry out the customs business customs authorities of the Russian Federation, constituting a single federal centralized system, including the Federal Customs Service, regional customs administrations, customs and customs posts. 3The content of the customs business is determined by its functions and tasks. Under functions should be understood as the objectively determined main goals of the customs system, and under tasks- a set of problems, the solution of which leads to the achievement of goals, that is, the implementation of functions.

The customs authorities of the Russian Federation perform a complex of interrelated functions: regulatory, control, economic, information and analytical, carry out managerial, operational, economic, legal and support activities, solve various tasks. 4

Most of the tasks of the customs service can be considered economic, since their solution leads to the acceleration of the development of the national economy, the improvement of its structure, the formation of a civilized market, and the economic security of the country. In addition, the solution of these problems requires the expenditure of production resources and is assessed by economic indicators - savings or overspending allocated from federal budget funds.

Thus, the task of the customs authorities is the implementation of customs clearance and customs control, the creation of conditions conducive to the acceleration of trade across the customs border.

The customs authorities collect customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control the correctness of the calculation and timely payment of these duties, taxes and fees, and take measures to enforce their collection.

The tasks of the customs authorities include ensuring compliance with the procedure for the movement of goods and vehicles across the customs border. Their task is also to ensure compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border.

Customs authorities ensure, within their competence, the protection of intellectual property rights. They are fighting smuggling and other crimes, administrative offenses in the field of customs, stop nottrafficking of narcotic drugs, weapons, cultural values ​​of radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of intellectual property, other goods across the customs border, as well as assist v the fight against international terrorism and the suppression of unlawful interference v airports of the Russian Federation, in the activities of international civil aviation.The customs authorities, within the limits of their competence, carry out 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 control.

In order to analyze the state of the country's foreign trade, control over the receipt of customs payments to the federal budget, currency controlstate, dynamics and trends in the development of foreign trade of the Russian Federation, its trade and balance of payments and the economy as a whole, the customs authorities collect and process information on the movement of goods across the customs border and provide data on customs statistics of the country's foreign trade to the President, the Federal Assembly, the Government of the Russian Federation and other bodies determined by Russian law.

In order to ensure the solution of the tasks assigned to the customs authorities, they maintain special customs statistics in the manner established by the federal executive body authorized inarea of ​​customs.

The customs authorities ensure the fulfillment of the international obligations of the Russian Federation in the part relating to the customs business, cooperate with the customs and other competent authorities of foreign states, international organizations dealing with customs issues.

The range of tasks of the customs authorities includes informing and advising in the field of customs, providing, in the prescribed manner, state bodies, organizations andinformation questions.

Customs authorities develop, create anduse information systems and information technologies, protect information and the rights of subjects participating in information processes and informatization.

1.2 Functions, organizational structure of the Federal Customs Service.

The Federal Customs Service of Russia is the central executive body of the federal government, which directly manages the customs business in the Russian Federation (Article 7 of the Labor Code of the Russian Federation). He leads, unites and directs the activities of the customs authorities. As a federal body of the FCS of Russia, it is responsible for the implementation of the customs policy of the Russian Federation; ensures compliance with customs legislation and other legislation, development, strengthening the unity of the entire system of customs authorities headed by him. The Federal Customs Service of Russia performs not only the functions of direct management of the customs business, but also coordinating and control functions in this area. In the cases provided for by the Labor Code of the Russian Federation, as well as other acts of legislation, the Federal Customs Service of Russia issues, within its competence, acts on customs matters that are binding on all customs authorities of the Russian Federation, enterprises, institutions, organizations, regardless of their form of ownership, as well as officials and citizens. FCS of Russia as federal agency The executive authority carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments. V individual cases The FCS of Russia may enter into direct relations with officials of enterprises, institutions, organizations, as well as individuals (for example, when officials of the FCS of Russia The main tasks of the FCS of Russia are: participation in the development of the customs policy of the Russian Federation; ensuring, within its competence, the unity of the customs territory of the Russian Federation; organization of the application and improvement of means of customs regulation of economic activity based on the priorities of the development of the Russian economy and the need to create favorable conditions for Russia's participation in world economic relations; organization and improvement of customs in the Russian Federation; ensuring compliance with customs legislation, as well as legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation; ensuring the participation of the Russian Federation in international cooperation on customs issues.

The customs system of the Russian Federation has specialized customs authorities whose activities are carried out in a specific area of ​​customs regulation. One of such specialized bodies is operational customs.

The Operational Customs was established in order to implement the Federal Law "On Operational Investigative Activities" dated August 12, 1995, the need to strengthen the fight against customs offenses. The structure of operational customs contributes to the most effective implementation of the tasks assigned to operational customs. The structure of operational customs includes: a department for combating economic customs offenses; department for combating especially dangerous types of smuggling; department for combating drug smuggling; department of customs investigations; inquiry department; forensic department; department for the execution of decisions on cases of violation of customs rules; There is a department of own security. The head of operational customs is the deputy head of the RTU. As already mentioned, the customs authorities of the Russian Federation are classified by the Customs Code and the Federal Law "On Operative-Search Activities" dated August 12, 1995 as state authorities. Which are granted the right to carry out operational-search activities on the territory of Russia. Such activities by the customs authorities can be carried out exclusively within the limits of their powers established by the legislative acts of the Russian Federation on customs affairs. The operational-search activity of the customs authorities is based on the constitutional principles of legality, respect and observance of the rights and freedoms of man and citizen, as well as on the principles of conspiracy, a combination of overt and covert methods and means.

Customs authorities carry out operational-search activities for the purposes of: a) detection, prevention, suppression and disclosure of crimes, carrying out inquiries on which they fall within their competence, as well as to identify and identify persons preparing, committing or having committed such crimes; b) ensuring their own security; c) execution of instructions of investigators, other bodies of inquiry, instructions of prosecutors and court rulings on criminal cases pending in their proceedings; d) preparation of responses to requests from other bodies engaged in operational-search activities, on the grounds provided for by the Federal Law; e.) preparation of responses to requests from international customs organizations, customs and other competent authorities of foreign states in accordance with international treaties of the Russian Federation on customs issues.

Customs authorities, within the limits of their authority, are also entitled to identify and collect data necessary for making decisions on the following issues: a) access to information constituting a state secret; b) admission to participation in operational-search activities or to materials obtained as a result of its implementation; c) establishing or maintaining cooperation relations with a person in the preparation and conduct of operational-search measures.

The legal basis for the operational-investigative activities of the customs authorities is the Constitution of the Russian Federation, the Customs Code, the Federal Law "On operational-investigative activities" of August 12, 1995, and other legislative acts. The operational-search activity of the customs authorities is carried out exclusively within the limits of their powers. Officials of these bodies participate in the organization and conduct of operational-search activities, in which officials and specialists with scientific, technical and other special knowledge, and individual citizens are involved with their consent on a public and private basis.

Customs authorities, when carrying out operational-search activities, have the right to carry out the following activities: questioning citizens, making inquiries; collection of samples for comparative study; test purchase; research of objects and documents; observation; identification of the person; survey of premises; buildings, structures, terrain and vehicles; control of postal items, telegraph and other messages, wiretapping of telephone conversations; removal of information from technical communication channels; operational implementation; operational experiment, controlled delivery. The list of these measures is exhaustive and can only be supplemented by federal law.

Customs authorities, when solving problems of operational-search activity, have the right to:

a) conduct openly and secretly operational-search measures, seize items during them, and also interrupt the provision of services in the event of an immediate threat to the life and health of a person, as well as a threat to the state, military, economic and environmental security of Russia;

b) to establish, on a non-gratuitous or reimbursable basis, cooperation relations with persons who have expressed their consent to assist the customs authorities on a confidential basis; c) to use, in the course of carrying out operational search activities, under a contract or oral agreement, office premises, property of enterprises, institutions, organizations, military units, as well as residential and non-residential premises, vehicles and other property of individuals; d) use for conspiracy purposes documents that encrypt the identity of officials, departmental affiliation of enterprises, organizations, institutions, departments, premises and vehicles of customs authorities, as well as the identity of citizens who assist them on a confidential basis; e.) create, in accordance with the procedure established by the legislation of the Russian Federation, enterprises, institutions, organizations and subdivisions necessary for solving the tasks provided for by the Federal Law “On Investigative Activities”.

To ensure their own security, the structure of operational customs provides for the creation of a department of own security. Ensuring the own security of the customs authorities is the implementation by the customs authorities of a complex of operational-search measures aimed at preventing, detecting and suppressing illegal actions and negative phenomena that disrupt the normal activities of the customs authorities, their officials, as well as customs laboratories, research institutions, educational institutions, computer centers, enterprises and organizations subordinate to the State Customs Committee of Russia. Operational-investigative activities that ensure the own security of the customs authorities are carried out by the customs authorities in accordance with the Federal Law "On operational-search activities" of August 12, 1995, and exclusively within the limits of their powers. When carrying out operational-search activities in order to ensure their own security, customs authorities may carry out operational-search activities only within the limits of their list and in the manner prescribed by legislative acts. If operational-search measures that restrict the constitutional rights of citizens are carried out in order to ensure the own security of the customs authorities with the consent of the citizen in writing, then the customs authorities have the right to carry them out without a court decision.

Normative acts regulating the organization and tactics of carrying out operational-search measures are issued by the State Customs Committee of Russia within its competence in accordance with the legislation of the Russian Federation.

Another specialized body that is part of the customs system of the Russian Federation is the energy customs. This customs was created for enhanced control over the movement of energy resources. Energy Customs is directly subordinated to the State Customs Committee of the Russian Federation. The customs office performs the following functions: performs customs clearance and exercises customs control of crude oil, natural gas, products of their processing and electricity transported across the customs border of the Russian Federation by pipeline transport and power lines, as well as coordinates and controls the activities of other customs authorities in terms of customs clearance and customs control of energy carriers. Under the operational subordination of the customs, within its competence are customs posts and departments of the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers. Energy customs is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name. Creation, reorganization and liquidation of customs is carried out by the State Customs Committee of Russia.

The main tasks of the customs are: a) implementation of the customs policy of the Russian Federation; b) ensuring compliance with and uniform application on the customs territory of the Russian Federation in terms of the movement of energy carriers across the customs border of the Russian Federation; c) ensuring, within its competence, the economic security of the Russian Federation; d) protection of the economic interests of the Russian Federation. In accordance with the tasks assigned to the customs, it performs the following functions: carries out customs control and customs clearance of energy carriers; creates conditions. contributing to the acceleration of their turnover across the customs border of the Russian Federation; develops and submits proposals for the creation in the customs of the Russian Federation, which carry out customs clearance and customs control of energy carriers, departments for customs clearance of energy carriers, as well as customs posts; develops and submits for approval a scheme for organizing customs clearance, actual control, technology for moving energy carriers across the customs border of the Russian Federation; develops a concept and ensures the implementation and operation of a system for reliable actual measurement of the volumes of energy carriers transported across the customs border of the Russian Federation; makes proposals for the placement of customs laboratories and coordinates their activities in terms of quality control of energy carriers; ensures the prompt exchange of information in the process of controlling the export and import of energy carriers, establishes reliable communication with the customs authorities exercising control over these goods, exercises control over compliance with customs and tariff regulation measures, and also organizes their effective and uniform application by the customs authorities of the Russian Federation that carry out customs registration and customs control of energy carriers.

The functions of the energy customs include the calculation and collection of customs duties, taxes and other customs payments; ensures compliance with economic policy measures in relation to energy carriers moved across the customs border of the Russian Federation.

The energy customs carries out currency control in accordance with the currency legislation of the Russian Federation over the receipt of foreign exchange earnings from the export of energy resources, as well as over currency transactions related to the movement of these goods across the customs border of the Russian Federation, organizes control over the correct determination and declaration of the customs value of this group of goods, carries out collection of information from the customs of the Russian Federation, performing customs clearance of energy carriers, processes the primary data necessary for maintaining customs statistics of foreign trade of the Russian Federation; promotes the development of foreign economic relations of enterprises, organizations, institutions and other persons involved in the export and import of energy carriers; promotes the implementation of measures to protect human life and health, protect the natural environment, and protect the interests of Russian consumers; issues, in accordance with the normative acts of the State Customs Committee of Russia, licenses for carrying out activities in the field of customs affairs, annuls or revokes such licenses; carries out, in accordance with the established procedure, operational interaction with customs and other competent authorities of foreign states on issues of customs clearance and customs control of energy carriers; ensures the fulfillment of the international obligations of the Russian Federation in terms of customs issues related to the export and import of energy carriers; provides state bodies, enterprises, organizations and citizens with information on customs issues related to the movement of energy carriers across the customs border of the Russian Federation; ensures timely and complete consideration of complaints and appeals; takes measures to eliminate the causes and conditions that give rise to the infringement of the rights and legitimate interests of citizens, enterprises, institutions and organizations, etc.

For the most efficient performance of the tasks assigned to the energy customs, a number of rights are assigned to the latter, including the right to: receive from state bodies, enterprises, institutions, organizations, as well as from officials and citizens, documents and information necessary to fulfill the tasks assigned to customs and its functions; control, within its competence, in the customs territory of the Russian Federation, production and other commercial activities related to the export and import of energy carriers, etc.

Thus, we see that the energy customs has a special specificity in the implementation of customs. The specificity is manifested in the fact that the energy customs controls the crossing of raw materials through energy carriers. The activity of this customs office is very large. The importance is emphasized by the fact that it is directly subordinated to the State Customs Committee of Russia, as well as by a wide range of rights granted to the Energy Customs. From all of the above, we can conclude that both the operational customs and the energy customs were created for the most effective implementation of the customs policy of the Russian Federation. Their activities are aimed at maintaining the security of the country. The creation of specialized customs offices has achieved its goal. Firstly, specialized customs have strictly defined powers, which contributes to the most effective implementation of the tasks set. Secondly, the burden was removed from the customs offices, which carry out the main activities for the implementation of the customs policy.