LawState and Law

Customs

The customs bodies of Russia belong to the executive power. Their functioning is determined by their entry into the law enforcement system. The activities of these bodies are carried out in the sphere of customs interests and form a federal unified system, which is centralized. It includes:

- Federal Customs Service;

- customs authorities at the regional level;

- customs;

- posts of customs service.

The system of institutions at the regional level in its work adheres to the provisions approved by the federal level. Also, these normative documents are guided by customs and posts. The service controlling the movement across the state border of various goods, as well as individuals, includes in its system and institutions that are not law enforcement. Their education is carried out at the level of executive bodies of the federal type.

The principle of building an integrated system, which includes customs authorities, is associated with homogeneous elements. They are the basis of the monitoring function of these institutions. They include a single:

- customs policy ;

- customs territory;

- organization of the functioning of customs authorities;

- Tariff regulation policy;

- The basis of legislative acts.

All customs authorities in their work adhere to the principles:

- structure;

- Integrity;

- hierarchy;

- close ties with the social sphere.

The central executive authority of the federal level is the State Customs Committee of the Russian Federation. Its function is to directly implement the management of the whole system of customs organizations. In his competence the following:

- determination of the structure of the system of subordinate organizations, reorganization, liquidation and regulation of the legal status of regional services;

- exercise of the owner's right to manage the assets of subordinate bodies, as well as their financing;

- control over compliance with the norms of the customs and procedural sphere by officials on matters relating to smuggling, as well as consideration of citizens' complaints about the work of subordinate organizations.

Customs authorities at the regional level are intermediate in the overall system of these institutions. The need for their creation is due to the vast territory of the Russian Federation. Regional authorities monitor and coordinate the work of subordinate organizations on the ground.

Customs authorities perform a number of specific functions. They are:

- registration of necessary documents and control over the turnover of goods carried across the border;

- collection of duties, taxes, customs fees , as well as control over their timely payment, and, if necessary, enforcement of enforcement measures;

- ensuring the observance of order when moving goods and transport across the border;

- control of foreign trade activity of individuals and organizations within the limits of their duties;

- combating the smuggling of goods;

- suppression of illegal traffic through the customs area of narcotic means, values that are cultural property, weapons, etc .;

- assistance in the elimination of international terrorism.

The customs authorities of the Russian Federation are responsible for exercising currency control within the framework of the powers granted to them. These organizations group statistical data on foreign trade relations. They are called by their actions to ensure the fulfillment of the state's obligations in the sphere of customs. An important direction in the field of activity of the system of foreign trade relations institutions is cooperation with foreign competent services. Customs authorities are also required to consult citizens and organizations on issues in their field of activity.

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