Subjects of customs law - what is it? Concept, classification

Recently, customs law has acquired special significance. This is due to the people's understanding that it applies not only to a certain stratum of society, but, in one way or another, applies to virtually all citizens. Customs legislation regulates the interests of the business community and people crossing the border with a variety of intentions: from ordinary travel to business travel.

Even those who do not cross the border, but use foreign goods, are related to customs. The fact is that a tax is imposed on such products, which is included immediately in the price. Thus, part of the family budget goes to pay customs duties. It is worth noting that these payments constitute one-third of all tax revenues. Subjects of customs law are quite diverse and numerous.

Classification of subjects

As in every branch of law, customs also have their own subjects and objects. Their characteristics are very important for studying the discipline. The subject of customs law is one who is endowed with rights and duties in the customs sphere. They are divided into several types:

• Customs;
• Civil servants of these institutions;
• Legal entities;
• Individuals;
• international organizations.

The concept of subjects of customs law fully reflects the essence of individuals and organizations. Conditionally they are divided into two types: special and other. The first type of subjects of customs law are special bodies and employees of these institutions. They have certain tasks, rights and responsibilities.

To other subjects of the customs law can be attributed to individuals and legal entities, which by virtue of their activities enter into relations with special bodies. International organizations are also involved in this.

Customs

The system of these institutions is a set of state bodies, built in accordance with competencies. Thus, the SCC (State Customs Committee), which is called to monitor and regulate customs activities in Russia, is at the head.

Here everything is arranged in a similar way to other management systems: higher-level institutions direct and manage subordinates. Customs authorities as subjects of customs law are divided into the following categories (depending on competencies):

• State Customs Committee of the Russian Federation;
• Regional and regional customs agencies;
• Customs;
• Customs posts.

The customs authorities belong to the group of law enforcement. This is due to the nature of their activities and the functions performed. They must fight against smuggling, illegal transportation of items abroad, international terrorism, etc. They are allowed to exercise physical influence if necessary.

Customs carrier

Types of subjects of customs law include a category such as a carrier. Its purpose is to transport through the customs border or within the territory of the country. In this role can act and a legal entity including. The legislation stipulates the duties of this subject of customs law:

• To comply with the requirements and rules for the carriage of goods established by this Code;
• To keep records of goods conducted through customs and make reports;
• To pay taxes and fees in accordance with the Code;
• To monitor the prevention of leakage of information received from the freight forwarder.

Customs Broker

In other words, the customs representative is an intermediary who carries out operations on behalf of the declarant or another person who has the authority to perform customs operations. In its role can act as a legal entity, which is listed in the Register of Customs Brokers.

They build relations with declarants on a contractual basis. In this case, the broker can not refuse to perform the operation if it is possible to complete it. All actions are carried out by both parties only in accordance with this Code. The customs representative also pays taxes and fees if necessary, and also has no right to disclose the secret, protected by law and any other confidential information.

Individuals

As is known, individuals are also subjects of customs law. From birth, each person acquires legal capacity, which is the ability to have rights and bear responsibilities. In this regard, a person can transport objects and things abroad.

It is necessary to find out the purpose of transportation, since this is a very important point. If an individual intends to transport things not for commercial purposes, the declaration will be drawn up according to a simplified procedure. In recent years, there have been trends to expand the powers of intermediaries of customs law, which can serve as legal entities and individuals.

Specialist of customs clearance

This category of customs officers draws up the relevant documents submitted to him in connection with his specialization. There are two types:

• Specialist of the 1st category;
• Specialist of the 2nd category.

They may be persons who have Russian Federation citizenship, capable of full-time, who have received an appropriate level of education and passed exams to obtain a special certificate. It gives people opportunities for customs clearance. To become a specialist of the 1st category, the applicant must meet the following requirements:

• Higher or secondary specialized education in the field of customs, law or economics;
• Have an official work experience of 2 years as a specialist in customs clearance;
• Get a certificate by passing all the exams.

To become an expert of the 2nd group, the applicant needs:

• Have any secondary or specialized secondary education;
• Get the appropriate certificate.

This document is valid for 3 years in the case of a specialist of the 1st category and 2 years if issued to a specialist of the 2nd category.

Subjects of international customs law

The subject of international law is the holder of international rights and duties, participating in public relations. With this concept, there is a legal personality that allows one to exercise rights in the course of communication. The subjects of international customs law include states and international organizations.

This is the most common point of view, but there are opinions that an individual can act as a subject. Unfortunately, in modern realities this is impossible. The fact is that international relations of any kind are regulated by certain norms. According to these provisions, international relations can be inter-state or inter-state, and therefore the individual can not be a subject in any way.

There is such a thing as atypical (other) subjects of international law. They recognize the education, which does not have the necessary qualities, but still they are recognized. For example, the Vatican, a free city or insurgents. At different stages of development they can enter into relations of an international character. Thus, the subjects of international customs law include states, organizations and atypical entities.

International organizations

Of the variety of such entities, it is possible to single out the Customs Cooperation Council. It was established in 1953 in Brussels, and our country is among its members. However, the highest customs authority of the CIS countries is the Customs Council. It provides the following objectives:

• Functioning of the Customs Union;
• Development and implementation of a unified policy in the field of customs;
• Resistance to monopoly;
• Fair competition in the performance of international operations.

In other words, the subjects of international customs law include organizations that ensure the development of world trade under economic laws. They must regulate this process to prevent the use of dishonest methods.

Conclusion

Customs law occupies a special place among other industries. His subjects interact with each other to achieve the best result. They must regulate all operations for the transportation of objects and things abroad. Each organ has its own task to perform. However, it is equally important to create conditions for effective regulation of relations that arise between subjects of customs law. Competent interaction will create a system that will not fail and can prevent all kinds of violations during transportation. The importance of customs workers today is difficult to overestimate. Our safety depends on them, because they watch all the goods that are imported into the country.