General characteristics of TC TS. 2

General characteristics of FZ 311. 2

Customs relations. 3

Customs regulation (TR) and customs business (TD). 4

Customs. 6

Customs payments. 7

Customs control. nine

Customs operations prior to filing a customs declaration. ten

Customs operations related to the placement of goods under the customs procedure. eleven

Customs procedures. 12

Movement of goods by individuals for personal use across the customs border of the Customs Union. thirteen

General characteristics of shopping mall ts.

The TC CU is an annex to the agreement on the TC CU, adopted by the Interstate Council of the Euroses at the level of heads of state on 27.11. 2009

Federal Law of June 2, 2010 on the ratification of the agreement on the Customs Code of the Customs Union.

TC TC consists of 2 parts:

2. Special

Includes 8 sections:

1. Basic provisions

2. Customs payments.

3. Customs control

Special part:

4. Customs operations prior to filing a customs declaration

5. There-e operations related to the placement of goods under the customs procedure

6. There-e procedures

7. Features of moving across the customs border and performing customs operations in respect of certain categories of goods.

8. Transitional provisions.

Level 3 of the source system: national legislation.

Includes:

N / a / a of the member states of the Customs Union:

* decrees of the presidents,

*decrees and orders of governments,

* legal acts of the customs services (federal customs services of Russia, the State Customs Committee of the Republic of Belarus, the committee of local control of the Ministry of Finance of the Republic of Kazakhstan)

NPA RF in the field of customs are subdivided based on the text of the law are subdivided:

1. Acts of the legislation of the Russian Federation on customs affairs

2. Other legal acts of the Russian Federation in the field of the case

In accordance with Art. 3 h. 4 FZ 311 the legislation of the Russian Federation on customs consists of:

*FZ on customs regulation in the Russian Federation and other FZ adopted in accordance with it.

Law of the Russian Federation of May 21, 1993 No. 5003-1 on the customs tariff (as amended in 2013).

Law of the Russian Federation of April 15, 1993 4804-1 on the export and import of cultural property.

Federal Law of 06/21/1997 114 on service in the customs authorities of the Russian Federation

There is a huge number of laws that contain separate customs and legal norms (the Federal Law on weapons contains rules on the import and export of weapons, etc.)

General characteristics fz 311.

Federal Law of November 27, 2010 311 (this is the date the law was signed by the President). In the text of the law, in the last Art. contains information about the entry into force of this law. General rule: enters into force one month from the date of publication. It was officially published on November 29, therefore came into force on December 29, 2010.

1. General provisions.

2. Customs payments

3. Customs control

4. Import of goods into the Russian Federation and their export from the Russian Federation

5. Customs operations related to the placement of goods under the customs procedure

6. Customs procedures

7. Features of the commission of there-s operations in relation to certain categories of goods

8. Final and transitional provisions.

Other regulations of the Russian Federation on customs matters. FZ 311 refers to other NPs:

1. Decrees of the President of the Russian Federation (Decree of the President of the Russian Federation of May 11, 2006 on issues of the Federal Customs Service; Decree of the RF of June 1, 2011 No. 880 on the abolition of coordinated types of control on the state border of the Russian Federation with the Republic of Belarus and the Republic of Kazakhstan - by this decree from June 1, 2011 All types of control have been canceled at the state border, except for the border one).

2. Decrees and orders of the Government of the Russian Federation (Government of the Russian Federation of June 26, 2006 on the FCS)

The Government of the Russian Federation approves the rates of export customs duties (rates for oil, electricity, timber, etc.)

3. NPA federal executive authorities and orders and orders of the Federal Customs Service + the Ministry of Finance carries out legal regulation in the field of customs payments and the determination of customs prices.

Features of the operation of the customs law of the Customs Union and NLA of the Russian Federation in the field of customs affairs in time.

There is the law of the Customs Union:

1. There, the law is included in the Labor Code:

Ratification by the parliaments of 3 countries (FZ on ratification of the Customs Code of the Customs Union)

Decision of the Interstate Council (dated June 5, 2010 48 according to which the contract is considered to have entered into force on June 6, 2010)

2. International treaties of state members of the CU come into force:

Ratifications by parliaments of 3 states

The decision of the supreme body of the Customs Union that the contract comes into force from a certain date

3. Decisions of the Eurasian Economic Commission are binding on state members of the CU. They come into force earlier than 30 calendar days from the date of their official publication.

By the Decree of the Government of the Russian Federation of August 22, 2013, Rossiyskaya Gazeta is considered the official source.

Peculiarities of the action of the NPA RF in the field of customs. Art. 6 FZ 311.

Part 3 Art. 6 acts of the law of the Russian Federation on customs affairs come into force no earlier than 30 days after their official publication. Other legal acts - 30 days, except: if a special procedure for entry into force is established; or establish a more preferential order.

Features of action in space.

P. 2 Art. 3 of the law is valid on the customs territory of the Customs Union. Art. 2 - customs territory.

Actions npa - art. 7. General rule: Russian laws and regulations operate on the territory of the Russian Federation (exceptions to Art. 7)

Customs relations.

1. The concept, features and composition of legal relations there.

2. Subjects there x pr th:

A) types of subjects

B) participants in foreign economic activity (FEA); authorized economic operator

C) persons carrying out activities in the field of customs

3. Object there x pr th:

A) the concept of an object

B) the concept and types of goods

C) the concept and types of vehicles

Size: px

Start impression from page:

transcript

1 A. A. Bogomolova Short course of lectures Customs law 2nd edition, corrected and supplemented Moscow Yurayt 2011

2 UDC LBC Ya73 B74 Author: Bogomolova Anastasia Anatolyevna Candidate of Economic Sciences. Bogomolova, A. A. B74 Customs law: a short course of lectures / A. A. Bogomolova. 2nd ed., rev. and additional M. : Yurayt Publishing House; ID Yurayt, p. Series: I want to pass everything! ISBN (Publishing house Yurayt) ISBN (ID Yurayt) The direct passing of an exam or a test in any academic discipline is always preceded by a fairly short period when the student must concentrate and systematize his knowledge. In computer terms, he must "bring information from long-term memory into operational memory", make it ready for immediate and efficient use. The specifics of the period of preparation for an exam or test is that the student does not study anything anymore (there is simply no time for this): he only remembers and systematizes what he has learned. The proposed manual will help students in solving precisely this problem in relation to the course "Customs Law". For university students. UDC LBC Ya73 Information and legal support provided by Garant ISBN (Yurayt Publishing House) ISBN (Yurayt Publishing House) Bogomolova A. A., 2009 Bogomolova A. A., 2010, as amended by ID Yurayt LLC, 2011

3 Contents Accepted abbreviations ... 5 I. GENERAL PART Topic 1. Customs regulation and customs business in the Russian Federation Customs regulation and organization of customs business in the Russian Federation Customs authorities of the Russian Federation Functions and rights customs authorities of the Russian Federation Types of activities of the customs authorities of the Russian Federation Concept and norms of customs law Principles of customs law Customs policy of the Russian Federation ... 21 Topic 2. Subjects and objects in the field of customs law Individuals and legal entities as subjects of customs law Object and subject of customs legal relationship ... 26 Topic 3. Customs clearance Basics of customs clearance Beginning and completion of customs clearance Place and time of customs clearance Benefits provided during customs clearance Customs operations and procedures prior to customs declaration of goods Persons carrying out temporary storage of goods Customs declaration ... 47 Topic 4. Customs control Fundamentals of customs control Forms of customs control Methods and means of customs control Control of goods containing objects of intellectual property Currency control in the field of customs ... 83 Topic 5. Customs payments Types of that possible payments Commodity nomenclature of foreign economic activity Procedure for calculating customs payments Value added tax, excises and customs duties Special, anti-dumping and countervailing duties

4 II. SPECIAL PART Topic 6. Basic customs regimes General procedure for the application of customs regimes. Types of customs regimes Main customs regimes Topic 7. Economic customs regimes Customs regimes for processing goods Customs regimes for temporary import and customs warehouse Free customs zone (free warehouse) Topic 8. Final and special customs regimes Re-import and re-export Destruction and refusal in favor of the state Temporary export and duty-free trade Movement of supplies and other special customs regimes Theme 9. Special customs procedures Movement of vehicles Movement of goods by individuals Movement of goods in international mail Movement of goods by certain categories foreign persons Movement of goods by pipelines and power lines Topic 10. Administrative responsibility in the field of customs Administrative responsibility for violations of customs rules. Appeal against decisions, actions (inaction) of customs authorities and their officials Concept and composition of violation of customs rules Types of administrative offenses in the field of customs Proceedings in cases of violations of customs rules Participants in proceedings in a case of violations of customs rules Types of economic crimes in the field of customs. .168

5 Accepted abbreviations 1. Normative documents Constitution The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) CC Civil Code Russian Federation: part one of November 30, 1994 51-FZ; part two of January 26, 1996 14-FZ; part three of November 26, 2001 146-FZ; part four of December 18, 2006 230-FZ of the Code of Administrative Offenses Code of the Russian Federation on Administrative Offenses of December 30, 2001 195-F3 Tax Code of the Russian Federation: part one of July 31, 1998 146-FZ; part two dated August 5, 2000 117-FZ TK Customs Code of the Russian Federation dated May 28, 2003 61-FZ UK Criminal Code of the Russian Federation dated June 13, 1996 63-FZ Law on Customs Tariff Law of the Russian Federation dated May 21, 1993 "On the Customs Tariff" 2. Authorities of the State Customs Committee of Russia State Customs Committee of the Russian Federation of the Ministry of Economic Development of Russia Ministry of Economic Development of the Russian Federation FCS of Russia Federal Customs Service of the Russian Federation Central Bank of the Russian Federation (Bank of Russia) 3. Other reductions in foreign economic activity foreign economic activity HS Harmonized System descriptions and coding of goods cargo gas turbine engine TTC customs declaration Declaration of customs value TIN taxpayer identification number KPP taxpayer registration reason code 5

6 MBT duty-free shop TIR International road transport MPO international postal items MTT international customs transit NTP violation of customs rules OGRN main state registration number of a legal entity of the Russian Federation Russian Federation temporary storage warehouse temporary storage TN VED Commodity nomenclature of foreign economic activity par. paragraph(s) ch. chapter(s) cl. point(s) sub. subparagraph(s) sect. subsection(s) sect. section(s) Art. article(s) part(s)

7 I. GENERAL PART Topic 1. CUSTOMS REGULATION AND CUSTOMS BUSINESS IN THE RUSSIAN FEDERATION 1.1. Customs regulation and organization of customs affairs in the Russian Federation According to paragraph 1 of Art. 1 of the Labor Code, in accordance with the Constitution, customs regulation is under the jurisdiction of the Russian Federation and consists in establishing the procedure and rules under which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation. Customs regulation is carried out in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on the state regulation of foreign trade activities. Customs business is a set of methods and means of ensuring compliance with customs tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border (clause 2 of article 1 of the Labor Code ). According to the norm of Art. 7 of the Customs Code, in the customs business, customs tariff regulation measures and prohibitions and restrictions are applied, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as acts of the legislation of the Russian Federation on taxes and fees in force on the date of acceptance of the customs declaration, unless otherwise established. The application of measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity depends on the country of origin of goods. The rules for determining the country of origin of goods are established in order to apply tariff preferences or non-preferential trade policy measures. The customs tariff as an element of the customs business helps to determine the amount of customs payments payable by the subjects of foreign economic activity. To implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of activities, the Commodity Nomenclature of Foreign Economic Activity is applied. TN VED is a multi-level classifier of goods in foreign trade turnover and is developed on the basis of the Harmonized Commodity Description and Coding System used in accordance with the International Convention on the Harmonized Commodity Description and Coding System. 7

8 According to the legislation, the state regulation of foreign trade activities is carried out through customs and tariff regulation (application of import and export customs tariffs), non-tariff regulation (for example, quotas and licensing) and customs. Customs regulation is an activity related to the establishment, change of customs rules, making the necessary additions to them or the abolition of individual customs rules. Customs rules mean the entire set of requirements, conditions, prohibitions, restrictions, permits and benefits due to the movement of goods and vehicles across the customs border of the Russian Federation. The system of measures of customs-tariff and non-tariff regulation of foreign trade activities is regulated by Federal Law No. 164-FZ of December 8, 2003 “On the Fundamentals of State Regulation of Foreign Trade Activities” (hereinafter referred to as the Law on Regulation of Foreign Trade Activities). One of the main mechanisms that ensure the customs regulation of the system of measures of customs-tariff and non-tariff regulation (prohibitions and restrictions) is the customs business. The customs business as a whole is aimed at creating the legal, economic and organizational foundations for the movement of goods and vehicles across the customs border, protecting the economic sovereignty and economic security of Russia, enhancing the ties between the Russian economy and the world economy, ensuring the protection of the rights of citizens, business entities and government bodies, compliance their duties in the field of customs and other legislation. Thus, customs regulation is the activity of establishing customs rules, and customs business is the activity of ensuring compliance with these rules. General management of the customs business is carried out by the Government of the Russian Federation Customs authorities of the Russian Federation Customs business is exclusively the responsibility of the federal authorities state power and carried out directly by the customs authorities, which belong to the category of law enforcement agencies. According to paragraph 1 of Art. 401 of the Labor Code, the customs authorities constitute a single federal centralized system, which includes (clause 1 of article 402 of the Labor Code): 1) the federal executive body authorized in the field of customs; 2) regional customs departments; 3) customs; 4) customs posts. The system of customs authorities also includes institutions that are not law enforcement agencies, which are under the jurisdiction of the federal executive body authorized

9 in the field of customs, to ensure the activities of customs authorities (clause 4, article 402 of the Labor Code). The customs authority is understood as a federal state executive body endowed with special competence in the field of customs and performing the functions assigned to it for the development of foreign trade. The central office of the system of customs authorities is the Federal Customs Service of the Russian Federation (FCS of Russia). In accordance with the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26, 2006 No. 459 "On the Federal Customs Service", the FCS of Russia is an authorized federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of developing state policy and regulatory legal regulation, 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. In order to exercise powers in the area of ​​customs affairs, the FCS of Russia has the right to: a) create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited by certain powers to perform certain functions assigned to customs authorities, or to perform customs operations in relation to certain types of goods; b) determine the region of activity of the customs authorities; c) approve general or individual regulations on customs authorities. The subordinate bodies in relation to the FCS of Russia are regional customs departments, as well as customs of central subordination (Vnukovo, Sheremetyevsk, Domodedovo customs, Central excise customs, Central energy customs, Central base customs, Central customs dog training center of the FCS of Russia). According to the types of tasks to be solved, all regional customs administrations can be divided into several groups: 1) territorial or general regional customs administrations; 2) specialized regional customs departments. Territorial regional customs departments are created in accordance with the boundaries of the federal districts. Specialized regional customs administrations are called upon to contribute to the normal operation of the entire system of customs authorities in certain areas of their functions (law enforcement, control, etc.). The specialized regional customs departments are: Regional Customs Department of Radioelectronic Security of Customs Infrastructure Objects; Regional operational search department; Central Forensic Customs Administration; nine

10 Regional Customs Department of the organization of force support. The functions of direct customs control, customs clearance, prevention of smuggling, as well as the functions of collecting and analyzing statistical information are performed by customs and customs posts. From the point of view of location, customs are divided into border and internal: border customs check the availability and correctness of filling out documents presented for customs purposes; internal customs carry out customs and personal inspection, check documents, audit the financial and economic activities of enterprises of subjects of foreign economic activity. The actual procedures for customs control and customs clearance of goods, as a rule, are carried out by customs posts. In other words, customs posts are empowered to receive and verify cargo customs declarations. Regional customs administrations, customs offices and customs posts act on the basis of general or individual provisions approved by the Federal Customs Service of Russia. Customs posts may not have the status of a legal entity (clause 3 of article 402 of the Labor Code). Carrying out the customs business, the customs authorities are simultaneously the bodies of state customs control, and also have the authority to exercise currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation. Solving law enforcement issues, the customs authorities have the status of bodies of inquiry, subjects of operational-search activities, and also have the right to carry out proceedings in cases of administrative offenses Functions and rights of the customs authorities of the Russian Federation According to Art. 403 of the Customs Code, the customs authorities perform the following main functions: 1) carry out customs clearance and customs control, create conditions conducive to the acceleration of trade across the customs border; 2) levy 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; 3) ensure compliance with the procedure for the movement of goods and vehicles across the customs border; 4) 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;

11 5) ensure, within their competence, the protection of intellectual property rights; 6) 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 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; 7) carry out, within their competence, control over the currency transactions of residents and non-residents related to the movement of goods and vehicles across the customs border, in accordance with the currency legislation of the Russian Federation and the regulatory legal acts of the currency regulation bodies adopted in accordance with it; 8) keep customs statistics of foreign trade; 9) ensure the fulfillment of the international obligations of the Russian Federation in the part relating to customs affairs, cooperate with customs and other competent authorities of foreign states, international organizations dealing with customs matters; 10) carry out informing and consulting in the field of customs affairs, provide, in accordance with the established procedure, state bodies, organizations and citizens with information on customs issues; 11) carry out research work in the field of customs. To perform the functions assigned to them, the customs authorities have the following powers (Article 408 of the Labor Code): 1) take measures provided for by the Labor Code in order to ensure compliance with the customs legislation of the Russian Federation; 2) demand documents, information, the submission of which is provided in accordance with the Labor 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 affairs; 5) to 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, to identify and identify the persons who prepare them, committing or committed, as well as ensuring their own safety; eleven

12 6) to carry out urgent investigative actions and inquiry within the limits of their competence and in the manner determined by the criminal procedure legislation of the Russian Federation; 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 compensated 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 the office premises of the customs authority or to the internal affairs bodies of the Russian Federation 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, filming 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 state bodies, organizations and individuals the information necessary to perform their functions; 12) issue written warnings to the heads of state bodies, organizations, enterprises, public associations, as well as citizens, demanding to eliminate violations of the customs legislation of the Russian Federation and control the fulfillment of these requirements; 13) file suits and applications in courts or arbitration courts: on the enforcement of customs duties and taxes; on foreclosing goods on account of payment of customs duties and taxes; in other cases provided for by the Labor Code and other federal laws; 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; 12

13 15) to exercise other powers provided for by the Labor Code and other federal laws Types of activities of the customs authorities of the Russian Federation Administrative activities of customs authorities. This type activities of customs authorities, in turn, consists of the following functions: 1) control; 2) fiscal; 3) administrative and procedural; 4) accounting and registration; 5) norm-setting; 6) information and advisory; 7) economic. 1. The control function of the customs authorities includes: a) customs control (clause 7 of article 358 of the Customs Code). In accordance with sub. 19 p. 1 art. 11 of the Labor Code, customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation (checking the legality of the movement of goods and vehicles across the border, the use and disposal of goods located on customs territory RF under customs control, as well as verification of compliance with the rules for the implementation of activities in the field of customs affairs); b) implementation of currency control (subclause 7 of article 403 of the Labor Code). In accordance with Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” (hereinafter referred to as the Law on Currency Control), customs authorities are agents of currency control. Currency control of operations related to the movement of goods across the customs border consists in checking by the customs authorities of compliance with the deadlines for transferring foreign exchange earnings to accounts in authorized banks that have signed transaction passports for the relevant foreign trade contracts. Currency control is carried out by the customs authorities also for the purpose of checking: a) the importation into the customs territory of the Russian Federation of goods in respect of which funds were transferred abroad; b) return to the Russian Federation of funds paid to non-residents for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation). 2. The fiscal function of the customs authorities is the collection, and, if necessary, the enforcement of customs payments (subparagraph 2, article 403 of the Labor Code). 3. The administrative and procedural function of the customs authorities includes: a) bringing to account by the customs authorities persons who have committed administrative offenses; b) proceedings on complaints against decisions, actions (inaction) of customs authorities that violate the rights of citizens and organizations. thirteen

14 4. Accounting and registration function. This function is implemented in the following three areas: a) customs clearance of goods and vehicles. In this regard, it is necessary to distinguish between customs clearance in general (as a customs legal institution regulated by the norms of subsection 1, section II of the Customs Code) and customs clearance as a function of customs authorities (subclause 1, article 403 of the Customs Code); b) maintenance of customs statistics (subparagraph 8 of article 403 of the Customs Code, chapter 5 of the Customs Code); c) maintenance of registers of persons carrying out activities in the field of customs affairs. In accordance with Art. 18, 19 of the Labor Code, the activities of legal entities as customs carriers, owners of temporary storage warehouses, owners of customs warehouses and customs brokers (representatives) are allowed provided that they are included in the Register of Customs Carriers, the Register of Owners of Temporary Storage Warehouses, the Register of Owners of Customs Warehouses or the Register of Customs brokers (representatives). Registers of persons carrying out activities in the field of customs affairs are maintained by the Federal Customs Service of Russia (with the obligatory publication of such Registers at least once every three months). 5. Rule-making function. In accordance with Decree of the President of the Russian Federation of May 11, 2006 No. 473 “Issues of the Federal Customs Service”, the FCS of Russia is entrusted with the functions of developing state policy and legal regulation in the field of customs. The results of the implementation of this function are the orders and orders of the Federal Customs Service of Russia, adopted in pursuance of the provisions of federal laws (in particular, the Labor Code) and individual by-laws (decrees of the Government of the Russian Federation, decrees of the President of the Russian Federation). 6. Information and consulting functions (subparagraph 10 of article 403 of the Labor Code, chapter 4 of the Labor Code, 3 of chapter 6 of the Labor Code) are implemented in the following areas: a) providing information about the causes decision, committed action (inaction); b) informing about legal acts in the field of customs (Article 24 of the Labor Code); c) advising on customs matters and other issues within the competence of the customs authorities. Consulting is carried out by the customs authorities free of charge. It is the responsibility of the customs authorities: for the poor performance of this function, the possibility of liability is provided (clause 4 of article 25 of the Labor Code); d) making preliminary decisions. The preliminary decision has been singled out by the legislator as an independent institution (Chapter 3, 6 of the Labor Code). 7. Economic function. The implementation of the economic function is to ensure the normal and uninterrupted operation of the entire system of customs authorities. The content of this function includes issues of financing, material support, construction of customs infrastructure: we are talking about the proper equipment of checkpoints across the customs border 14

15 of the Russian Federation, the construction of inspection rooms and sites, warehouses, etc. Criminal procedure activities of customs authorities. The content of criminal procedural activity is the implementation of a preliminary investigation in the form of an inquiry in criminal cases on crimes under Part 1 of Art. 188 and Art. 194 of the Criminal Code, as well as the production of urgent investigative actions for crimes under Part 2 4 of Art. 188, Art. 189, 190, 193 of the Criminal Code. Inquiry is a form of preliminary investigation carried out by an interrogating officer (investigator) in a criminal case, in which a preliminary investigation is not necessary. Urgent investigative actions are actions carried out by the body of inquiry after the initiation of a criminal case, in which a preliminary investigation is mandatory, in order to detect and fix traces of a crime, as well as evidence that requires immediate consolidation, seizure and research. The implementation of the criminal procedural activities of the customs authorities is facilitated by operational-search activities. Research and educational activities of customs authorities. In its structure, great importance is attached to: a) issues of training professional personnel to work in the system of customs authorities; b) conducting scientific research on various branches of special knowledge in the field of customs; c) analysis of statistical data in the field of foreign economic activity; d) issues of international customs cooperation, including for the purpose of exchanging experience with foreign customs services; e) issues of organizing and conducting the necessary merchandising and other examinations for customs purposes. According to paragraph 1 of Art. 421 of the Labor Code of the FCS of Russia is in charge of customs laboratories, research institutions, educational institutions of higher professional and additional education, print media, information and computer centers and other institutions, as well as state unitary enterprises whose activities contribute to solving the tasks assigned to customs authorities The concept and norms of customs law Customs law is a means of state regulation of customs in the territory of the Russian Federation, since legal regulation is, in principle, state regulation. Without customs law, it is impossible to create a normally functioning customs mechanism, which is based on the system of executive power represented by customs authorities. Customs law provides an organic interconnection of all the elements that make up the customs business in the Russian Federation. Implementation of the customs business is impossible without legal 15

16 regulation of relations arising in this area. To study, research, improve and practical application both customs legislation and the whole complex of legal norms governing the procedure and rules for the movement of goods and vehicles across the customs border of the Russian Federation, the concept of "customs law" is used. Customs law combines all the rules relating to the movement of goods and vehicles by persons across the customs border. These rules are contained in the Labor Code, as well as in other federal laws affecting certain aspects of the movement of goods across the customs border. Thus, customs law is a complex branch of Russian legislation, which is a system of legal norms of various branches, which are established by the state and are intended to regulate public relations related to the movement of goods and vehicles across the customs border of the Russian Federation. Customs law refers to a fairly wide range of legal institutions of various legal nature (from customs procedures, regimes, payments and control to customs offenses and the organization of service in the customs authorities), united by one term "customs". The main methods of legal regulation in the theory of law are (a) prescriptive (mandatory) and (b) permissive (dispositive) methods. The basis for customs law is the imperative method, i.e. the method of authoritative prescriptions: a person in the implementation of foreign economic activity necessarily enters into certain relations with state (customs) authorities, which dictate to him the rules of conduct in this area. The limits of the dispositive method are essentially limited. In the field of customs, it is used only in cases where the behavior of subjects is regulated by civil law norms. The norm of customs law is a rule of conduct for participants in customs legal relations, which regulates their behavior, indicating the necessary conditions that cause the emergence of a legal relationship, determining the subject composition, establishing rights and obligations, as well as sanctions for improper implementation of such a rule. A sign of customs legal norms, like all legal norms, is their protection by the possibility of coercion by the state. In the system of customs legislation, the rule of law finds its expression in a regulatory prescription, i.e. in the very text of articles, paragraphs or other parts of specific normative acts. Customs law contains mainly regulatory norms that determine the rights and obligations of participants in a legal relationship, the conditions for their occurrence and action. Law enforcement regulations, i.e. norms that determine the conditions for the application of state measures to the subject - 16

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1. Concept, goals, content of the customs business.

N. b. to reveal the content and correlation of the concepts of customs law and customs business - in the economic sphere.

ESSENCE AND CONTENT OF THE CUSTOMS BUSINESS
The term "customs business" (customs activity) comes from the word "tamga" (Tursk. - Mong.), which was used in Russia in the XIII - XV centuries. in relation to the collection from trade transactions. From the word "tamga" later the verb "tamzhit" was formed, that is, to impose a duty on goods.
In the modern sense, "customs" is a complex concept that is directly related to the foreign and domestic policy of the Russian state. Within the framework of the state policy, the state customs activity has a multi-purpose character, serves to satisfy numerous interests and needs.
The regulatory legal acts contained various definitions of the concept of customs. According to the Customs Charter of the USSR of 1924 (Article 2), the essence of the customs business was limited to "... the fight against smuggling on the territory of the country." In the Customs Code of the USSR of 1928 (art.<*>Customs was defined as the implementation by the customs authorities of resolutions on the state monopoly of foreign trade. In the Customs Code of the USSR of 1964 (Article 2)<**>the definition of customs included the following elements: "... control over the observance of the state monopoly of foreign trade, the implementation of customs operations and the fight against violation of customs rules and smuggling."

<*>SZ USSR. 1929. N 1. St
<**>USSR Air Force. 1964. N 20. Art. 242.
The Customs Code of the USSR of 1991 contained a more complete definition of customs, which corresponded to its time - perestroika, which was characterized by the expansion of foreign trade and the liberalization of foreign economic activity. The customs business was considered in it as a means of implementing the customs policy. In the context of Article 1 of this Code, the concept of customs covered: "The procedure for moving goods and other items across the customs border of the USSR, customs taxation, clearance, control and other means of implementing customs policy ...". A characteristic feature of this definition of customs is that it does not include customs policy.
The customs business in the Customs Code of the Russian Federation of 1993 (Article 1) refers to the customs policy itself, as well as the means of its implementation: the procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, the collection of customs duties, customs clearance, customs control and others means of implementing customs policy. Such a definition of the customs business is recognized as successful. It quite fully reflects the content of customs activities and corresponds to the structure of the Labor Code of the Russian Federation<*>.

<*>Customs law. / Rev. ed. . - S. 3; Bahrach law as an institution of administrative law.
The structure of the customs business according to the Customs Code
Russian Federation
- Customs policy; movement across the customs border of goods, vehicles; customs regimes; customs - tariff regulation; customs payments; customs clearance; customs control; currency control; provision of customs privileges; maintenance of customs statistics and commodity nomenclature of foreign economic activity (TN VED); combating smuggling and other crimes in the field of customs.
- Inquiry and operational - investigative activities of customs authorities; combating violations of customs rules and the application of measures of responsibility for these violations.
- Proceedings on cases of violations of customs rules and their consideration; informing and consulting; adoption, annulment, change or withdrawal of preliminary decisions; transfer to state ownership and disposal of goods and vehicles; appeal and consideration of decisions, actions or omissions of customs authorities and their officials; regulation of service in the customs authorities.
The given system reflects only the modern structure of the Russian customs business. But the customs business is not immutable. New tasks of customs policy may require new means of its implementation, their changes and additions, which will be adequately reflected in the content of customs activities. But whatever the set of components of the customs business at any given moment, in their totality they are always aimed at achieving the economic, regulatory and law enforcement goals of the state.
The economic goals of customs activity are achieved through the collection of customs payments when goods are moved across the customs border: customs duties, value added tax, excises, fees - for customs clearance, for storage of goods, for customs escort and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation. Federation.
The regulatory goals of customs activities are achieved through the establishment of customs duty rates applicable to goods transported across the customs border, as well as prohibitions and restrictions on the import and export of goods, licensing, export and import quotas; issuance of permits for the import and export of certain goods, etc. Regulatory customs activities are carried out on the basis of considerations of economic policy, the fulfillment of the international obligations of the Russian Federation, the protection of the economic basis of its own sovereignty; protection of the domestic consumer market, as a response to discriminatory or other actions of foreign states and their unions that infringe on Russian persons, and on other fairly important grounds. The establishment of any protectionist measures is carried out by the customs authorities, subject to compliance with the requirements stipulated by the legislation and international treaties of the Russian Federation.
The law enforcement goals of customs activities are to protect: the state security of the country, public order, life and health of people, morality, moral principles and cultural values ​​of society; in the protection of animals, plants, the environment natural environment; in ensuring the interests of Russian consumers of imported goods; in the application of measures to prevent illicit trafficking in narcotic drugs, weapons, items of artistic, historical and archaeological heritage, etc. The activities of the entire system of customs authorities, which are entrusted with the functions of customs and currency control, combating smuggling and other violations of customs rules, operational-search activities, production and consideration of cases of violations of customs rules, as well as the application of measures of administrative responsibility.
Customs is a state monopoly
This means the exclusive right of the state to develop a customs policy and implement it. The state owns the functions of managing the customs business through specially created customs authorities. The main meaning of the state monopoly of the customs business is to ensure the centralized regulation of foreign trade exchange. The monopoly of the customs business solves two problems: the full use of foreign economic relations, to solve the issues of developing the country's economy and protecting it from the adverse effects of foreign economic factors - speculative, monopoly, opportunistic, etc.
Customs is the subject of the jurisdiction of the Russian Federation
The Constitution of the Russian Federation (clause "g", Article 71) refers to the jurisdiction of the Russian Federation customs regulation. In turn, the Labor Code of the Russian Federation (Article 1) generally refers the customs business to the jurisdiction of federal government bodies.
The assignment of customs affairs to federal competence ensures the unity of the customs territory and the centralization of customs affairs in the country. Article 8 of the Constitution of the Russian Federation establishes: "The unity of the economic space, the free movement of goods, services and financial resources, support for competition, and freedom of economic activity are guaranteed in the Russian Federation." On the territory of the Russian Federation "... it is not allowed to establish customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources" (part 1 of article 74 of the Constitution of the Russian Federation). To ensure the unity of the economic space and the unity of customs affairs in the country, the Constitution of the Russian Federation provides for appropriate restrictions on the activities of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, legal status which contains the authority to establish customs borders, customs duties and fees (clauses "g", "h" of article 71; part 1 of paragraph "n" of article 72; article 73; part 1 of article 132 of the Constitution of the Russian Federation ).
The unity of the customs business is also guaranteed by the peculiarities of the legislative process in relation to federal laws on customs regulation: according to paragraph "c" of Article 106 of the Constitution of the Russian Federation, such normative acts are subject to mandatory consideration in the Federation Council of the Federal Assembly.
The main direction for the further development of customs in the Russian Federation is harmonization and unification with generally accepted international norms and practices (Article 2 of the Labor Code of the Russian Federation).
In the interests of developing and strengthening international economic integration, the Labor Code of the Russian Federation (Article 4) establishes that the Russian Federation creates customs unions, free trade zones with other states, and concludes agreements on customs issues in accordance with international law. Customs business is closely connected with external relations, with international relations. It depends on the international treaties of the Russian Federation and contributes to their implementation. The Labor Code of the Russian Federation (Article 6) establishes that the principle of priority of an international treaty of the Russian Federation is applied in the implementation of customs affairs, if the Labor Code of the Russian Federation and other acts of the legislation of the Russian Federation on customs affairs contain other rules.

2. Concept, subject, method, principles and sources of customs law.

6. System of customs law. Sources of customs law, concept, types, brief description.

Customs law is a branch of law, which is a system of legal norms that regulate social relations related to the movement of goods and vehicles across the customs border.

This definition is given through the categories: genus and species. Generic is the concept of a branch of law. That is, customs law is one of the branches of law along with civil law, criminal, financial, etc. At the same time, it has specific differences that make it possible to distinguish it from other branches of law, namely, it (and only it) is associated with the movement goods and vehicles across the customs border. For example: moving a car across the customs border, import and export of funds.

There is no consensus among scientists about the place of customs law in the system of Russian law. For example: TP is an independent branch of law. , - non-independent branch of law - sub-branch administrative law, is the institute of AP.

Argument of scientists 2 points of view: the administrative-legal method of regulation dominates in customs law. There is no place for the civil law method. Consequently, if the method is administrative-legal, then the place of TP in the AP.

At the same time, the criterion for delimiting the independence of sciences is the existence of an independent subject and method of legal regulation (there are additional criteria: own sources of law, terminology, range of subjects).

TP is an independent branch of law, since it has its own subject of regulation - public relations that arise in connection with the movement of goods and vehicles across the customs border. In customs law, the key word is the phrase "movement of goods and vehicles across the customs border", i.e. everything related to the movement of goods across the customs border is studied by the branch of customs law.

This implies the specificity of the method of legal regulation - the main one for customs law is the administrative-legal method - the method of authoritative prescriptions, which is based on relations of power and subordination of the parties. Here there are relations of unequal parties, one of which is subordinate to the other. The specifics of the customs business is very significant, a strict procedure for the movement of goods across the customs border has been established. Customs authorities in their activities use the methods of permission, obligation and prohibition inherent in any legal regulation.

The alternative of actions of persons moving goods across the customs border is allowed in strictly defined parameters. These alternative actions just make it possible to regulate them using the civil law method, which assumes the equality of the parties to the legal relationship.

For example, 1) a FEA participant seeks assistance in customs clearance from a customs broker and concludes an agreement with him on the provision of services, or an agreement is concluded on the provision of services for the transportation of goods; 2.) persons moving goods across the customs border, determine themselves which customs regime to choose for their goods.

Another feature of customs law is its complexity. This means that the norms of customs law are in the nature of other branches of law: administrative and legal (for example, relations regarding the application of various restrictions to goods and vehicles - licensing) and financial and legal (for example, relations regarding the collection of customs taxes and fees).

TP principles:

General legal principles: 1.) legality, 2.) democracy

Special principles: 1.) full and clear customs regulation 2.) ensuring the effectiveness of customs legal means and tools.

TP system: divided into 1.) General and 2.) Special parts. The general part studies the concept, features, methods and subject matter of customs law; legal status of customs authorities and their officials; sources of customs law. A special part of customs law is devoted to the legal basis for the movement of goods and vehicles across the customs border of the Russian Federation and contains such institutions as the production of customs clearance, the placement of goods under a certain customs regime, types of customs procedures, the procedure for paying customs duties, forms of customs control.

Sources of TP are legal acts containing norms of TP Feature of sources: legislation in the field of TP is represented only by acts of the federal level, since the Constitution of the Russian Federation assigns customs regulation to the jurisdiction of federal state bodies.

Types of sources:

1. The Constitution of the Russian Federation - establishes the basic principles and principles of customs activity in the Russian Federation. p. "g" article 71 - there. regulation is exclusively federal, part 1 of article 74 - prohibits the establishment of customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources on the territory of the country. Clause "c" of Article 106 - federal laws on customs regulation adopted by the State Duma are subject to mandatory consideration in the Federation Council. Other articles of the Constitution: Parts 1 and 2 of Article 8, Part 3 of Article 15, Article 21, Part 2 of Article 24, Part 2 of Article 27

2. International treaties of the Russian Federation in the customs sphere - the constitution fixed that the generally recognized principles and norms of international law and international treaties of the Russian Federation are an integral part of its legal system. According to part 4 of article 15 of the Constitution of the Russian Federation, if an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty are applied. The Russian Federation participates in the following treaties: International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) 1979, Customs Convention on the International Carriage of Goods under the TIR Carnet (TIR Convention) 1975, Temporary Admission Convention (Istanbul Convention) 1990 ., Customs Convention on Containers 1972, bilateral agreements with foreign countries in the field of customs.

3. Federal laws of the Russian Federation - occupy a significant place. For example, the Law of the Russian Federation "On the Customs Tariff" of 1993, the Federal Law of the Russian Federation "On Service in the Customs Bodies of the Russian Federation" of 1997, the Federal Law of the Russian Federation "On the Fundamentals of State Regulation of Foreign Trade Activities" dated 08.12.03, the Federal Law of the Russian Federation "On special protective, anti-dumping and compensatory measures for the import of goods” dated 08.12.03, Law of the Russian Federation “On the import and export of cultural property” of 1993, Law of the Russian Federation “On currency regulation and currency control” of 2001,

4. Customs Code of the Russian Federation - adopted in 2003 The Code is aimed at protecting the economic interests of Russian producers and greatly facilitates the activities of law-abiding exporters and importers of goods. Add about the Labor Code of the Russian Federation.

Criminal Code of the Russian Federation - smuggling (Art. 188), Art. 189, Art. 194

Decrees of the President of the Russian Federation: according to paragraph 3 of article 3 of the Labor Code of the Russian Federation of 2003, relations in the customs sphere can also be regulated by Decrees of the President of the Russian Federation. For example, Decree of the President of the Russian Federation dated June 21, 2001 No. 000 “On the procedure for importing into the Russian Federation and exporting from the Russian Federation precious metals and precious stones”.

Decrees of the Government of the Russian Federation: issues decrees and orders in the field of customs law. For example, the Government of the Russian Federation regularly adopts resolutions on the approval of import customs duty rates for different types goods.

Decrees of the Ministry of Economic Development and Trade of the Russian Federation: According to the Regulations on the Ministry of Economic Development and Trade, approved. By Decree of the Government of the Russian Federation of August 27, 2004 No. 000, it is an executive body that performs the functions of developing state policy in the customs business.

3. Customs legal norms: concept, structure, types. The effect of customs and legal norms in time, space and circle of persons.

The norms of TP are the norms of law that regulate public relations in the field of customs. The concept of NP is given in the science of TGP. Hence, the TP norms are generally binding, formally defined rules of conduct established and guaranteed by the state, acting as a regulator of social relations in the field of customs.

Signs of TP norms: 1.) general obligatoriness, 2.) formal certainty, 3) established by a special subject - the state, 4.) act as a regulator of social relations (legal liability arises for non-fulfillment.

Structure: consist of 3 parts: 1.) hypothesis, 2.) disposition, 3.) sanction.

Hypothesis - it is determined under what conditions a particular customs rule is applied. According to paragraph 1 of article 72 of the Labor Code of the Russian Federation, upon arrival of goods and vehicles in the customs territory of the Russian Federation, the carrier is obliged to submit documents and information to the customs authority, depending on the type of transport on which the international transportation is carried out (i.e. if one type of transport, to him some documents; if another, then others).

Disposition is the very rule of conduct. According to paragraph 1 of Article 72 of the Labor Code of the Russian Federation, the carrier is obliged to submit to the customs authority the documents and information provided for in Articles 73-76 of the Labor Code of the Russian Federation.

A sanction is a liability for violating the relevant norm. There are no sanctions in the Labor Code of the Russian Federation, they are concentrated in the Code of Administrative Offenses and the Criminal Code of the Russian Federation.

A feature of the norms of the Labor Code of the Russian Federation: they were developed on the basis of the norms of international treaties to which Russia is a party, i.e. they have a broad international legal basis.

Types of customs regulations:

1. By the nature of the rules, the behavior of participants in customs legal relations:

a.) material - answer the question "what?", fix the rights and obligations of participants in customs legal relations

b.) procedural - answer the question "how?", "how?", regulate the procedure and operation of the norms substantive law. There are quite a lot of them, since it is necessary to clearly regulate the procedure for moving goods across the border.

2. according to the direction of behavior of participants in customs relations:

a.) obligatory - order the participants of customs legal relations to perform certain actions or refrain from performing them. For example, according to paragraph 1 of article 63 of the Labor Code of the Russian Federation, in the course of customs clearance, persons specified by the Labor Code of the Russian Federation are required to submit to the customs authorities the documents and information necessary for customs clearance.

b.) prohibiting - according to paragraph 6 of article 63 of the Labor Code of the Russian Federation, the customs authorities are not entitled to refuse to accept documents due to the presence of inaccuracies in them that do not affect the determination of the amount of customs payments payable

c.) authorizing - assign to the participants of customs legal relations the right to perform alternative actions. In accordance with paragraph 2 of article 62 of the Labor Code of the Russian Federation, at a reasoned request of the declarant or other interested person, certain customs operations for customs clearance can be performed outside the locations and outside the working hours of customs authorities.

3. according to the degree of certainty of expression in them of the rules of conduct for participants in customs clearance:

a.) certain, b.) indefinite (blank) - clause 1 of article 341 of the Labor Code of the Russian Federation.

Interpretation and application of customs law.

For accurate and correct application of the norms of the TA, it is necessary to clearly understand their meaning and content in the law.

Types of interpretation

By volume: 1.) restrictive, 2.) expansion.

By subjects: 1.) official - their interpretation by authorized state bodies and officials is enshrined in legislation. Point of view: judicial. 2.) scientific - based on scientific research- is reflected in textbooks, monographs (,).

Application of TP norms: implemented in the practical activities of participants in customs legal relations. Participants of the TP must adhere to the norms of the TP through actions and inaction, in cases provided for in the law.

Like all legal norms, the TP norms are applied in a certain territorial space, for a certain time and in relation to specific persons.

The effect of the TP in time: General rule: the norms of the TP apply to relations that arose after their entry into force, and do not have retroactive effect, except for the cases provided for in paragraph 2 of article 4 of the Labor Code of the Russian Federation (clause 1 of article 4 of the Labor Code of the Russian Federation). Exceptions (clause 2, article 4 of the Labor Code of the Russian Federation): have retroactive effect if: 1.) improve the position of persons and directly provide for retroactive effect. 2.) in other cases, if it is provided for by the Federal Law and international treaties of the Russian Federation.

General rule of entry into force: Acts of customs legislation shall enter into force not earlier than one month after the date of their official publication. Exceptions: Clause 4, Article 4 of the Labor Code of the Russian Federation. For example, when a special order of entry into force is established, for example, in a shorter time.

Action of TP in space: the effect of customs legal norms extends to the customs territory of the Russian Federation and is limited by its customs border (clause 1, article 2 of the Labor Code of the Russian Federation).

What is a customs territory, does this concept differ in content from the term territory of Russia? Yes, it is different, because this concept is a legal fiction. The concept of the customs territory of Russia is given in paragraphs 1-3 of Article 2 of the Labor Code of the Russian Federation: it includes the territory of the Russian Federation + artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction. In addition, the difference from the territory of the Russian Federation is expressed in the fact that goods placed in the territory of special economic zones are considered as being outside the customs territory of the Russian Federation for the purposes of customs duties, taxes, as well as prohibitions and restrictions of an economic nature. Thus, the territory of the Russian Federation and the customs territory of the Russian Federation are concepts of different scope.

The customs border is the limits of the customs territory, therefore, it basically coincides with the territory of the Russian Federation, except for the territories specified in clauses 2, 3, article 2 of the Labor Code of the Russian Federation.

The effect of the TP on the circle of persons: General rule: the effect of the norms of the TP applies to all persons located in the customs territory of the Russian Federation. Exceptions: Article 298 of the Labor Code of the Russian Federation - apply to goods transported by special entities provided for in Chapter 25 of the Labor Code of the Russian Federation (diplomatic, consular and other official representations of foreign states, etc.) and goods intended for personal and family use.

4.Customs legal relations: concept, content.

Customs legal relations are public relations regulated by the norms of customs law.

It is necessary to distinguish customs relations from relations not regulated by law and from other types of legal relations. For example, a quarrel between a husband and wife at a customs post is not a legal relationship, and the purchase of water at a customs post is also not a customs legal relationship.

Specifics of customs legal relations:

1.) are always individualized, since they are joined by specific subjects - bearers of legal rights and obligations

2.) are of a property nature, since they involve the movement of material values ​​or money (the question is: what if the book moves?)

3.) a special position of one of the subjects of the customs legal relationship - the customs authority. This is a special subject of customs law, endowed with special powers in the field of customs.

4.) in T-Relations, various types of subjects interact, the goals and interests of which may not coincide, and sometimes they are completely opposite. The task of the Torgan is to ensure the full and timely payment of customs duties. As a rule, the task of the persons paying the duty is to evade its payment.

Relationships have an internal structure:

1. Subject, 2. Object, 3. The content of the legal relationship.

The subject is the participants in customs legal relations, endowed with rights and obligations in the customs sphere. Types of subjects: 1) Customs authorities, 2.) their officials, 3.) legal entities, 4.) FL

Object - those material benefits, the achievement of which is aimed at the interests of the subjects of the legal relationship. In accordance with paragraph 1 of Article 12 of the Labor Code of the Russian Federation, all persons on equal grounds have the right to move goods and vehicles across the customs border. Definitions of the concepts of goods and vehicles are given in paragraphs 1, 5 of article 11 of the Labor Code of the Russian Federation.

The basis for the emergence of a T-relationship is a legal fact. Namely, such a type of legal fact as an action, but sometimes events - the presence of goods under a certain regime ceases after a certain time.

5. Subjects of customs relations. Declarant, broker, carrier, storage warehouse owners.

7. Concept and legal status of customs authorities. Functions, competence of customs authorities and forms of its implementation.

The subject is the participants in customs legal relations, endowed with rights and obligations in the customs sphere.

Subjects are divided into types: 1.) special - a.) customs authorities, b.) civil servants of customs authorities, 2.) other: a.) individuals, b.) legal entities.

Customs authorities are state bodies that carry out activities in the field of customs. They are executive authorities. They are classified as law enforcement agencies by the current legislation. That is, they not only carry out functions in the field of organizing the movement of goods across the customs border, the collection of customs payments, but also fight against crimes and offenses in the field of customs.

The legal status of customs authorities is enshrined in Section 5 of the Labor Code of the Russian Federation (Article 401-436).

According to paragraph 1 of Article 401 of the Labor Code of the Russian Federation, the Customs authorities constitute a single federal centralized system. This means that the bodies have an internal structure, hierarchical subordination between bodies, the system of bodies cannot include private bodies, public authorities of subjects, local self-government, etc.

Types of customs authorities:

1.) Federal Customs Service (FCS), from 1991 to 2004 it was the State Customs Committee, since 2004 - the FCS of the Russian Federation

2.) regional customs offices

3.) customs

4.) customs posts

The functions of the Torgs are enshrined in Article 403 of the Labor Code of the Russian Federation, they can be divided into 3 groups:

1.) implementation of customs clearance and customs control, collection of customs duties, taxes and fees, ensuring compliance with the procedure for the movement of goods and transport means of customs border.

2.) combating smuggling and other crimes, administrative offenses in the field of customs, assisting in the fight against international terrorism and the suppression of unlawful interference at Russian airports in the activities of international civil aviation

3.) Ensuring the fulfillment of the international obligations of the Russian Federation in the part related to customs, cooperation with customs and other competent authorities of foreign states, international organizations.

The competence (rights) of the customs authorities are enshrined in Article 408 of the Labor Code of the Russian Federation:

1.) demand documents, information, the submission of which is provided for in accordance with this Code; check with citizens and officials participating in customs operations, documents proving their identity

2.) carry out, in accordance with the legislation of the Russian Federation, operational-investigative 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 customs authorities, identify and identify persons, preparing, committing or having committed them, as well as ensuring their own safety

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

4.) file suits and applications in courts or arbitration courts: on the forced collection of customs duties and taxes, on the foreclosure of goods on account of payment of customs duties and taxes.

Types of customs authorities:

1. The Ministry of Economic Development and Trade of the Russian Federation is a federal executive authority responsible for the development of state policy and non-regulation in the field of foreign economic activity, customs, and trade.

The Ministry of Economic Development and Trade coordinates and controls the activities of the FCS under its jurisdiction. Adopts legal acts that determine: the procedure for maintaining registers: of persons carrying out activities in the field of customs; lists, form and procedure for filling out and using various acts and documents in the field of customs.

2. FCS - is a federal executive authority that performs the functions of control and supervision in the field of customs, the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. Namely, the FCS collects customs duties, taxes and fees; customs clearance and customs control; proceedings on cases of adm. offenses and consideration of such cases; inquiry and performance of urgent actions in accordance with the Code of Criminal Procedure of the Russian Federation.

The FCS is under the jurisdiction of the Russian Ministry of Economic Development. The FCS, as a general rule, does not carry out NP regulation (in exceptional cases - yes, p. 43 of the textbook).

3. Regional customs departments - is a body that is part of the system of bodies of the Russian Federation and ensures the implementation of the tasks and functions of the FCS of Russia in the region activities of RTU. The region of activity is determined by the Federal Customs Service in agreement with the Ministry of Economic Development of the Russian Federation. In the Russian Federation, 7 RTUs have been created according to the number of federal districts: Ural, Central, Southern, etc.

The RTU manages the activities of customs offices and customs posts located in the region and is a higher authority, with the exception of customs offices directly subordinate to the FCS.

The competence of RTU is defined in the General Regulations on RTU: 3 groups of powers: 1.) organizational, controlling, 2.) carried out independently in the field of customs, 3.) aimed at improving the efficiency of customs authorities, including their own.

4. Customs is a customs authority that is part of the system of customs authorities of the Russian Federation, and operates under the general supervision of the FCS and the direct supervision of the RTU. The region of customs activity is determined by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia. The customs office manages the activities of customs posts and is a higher customs body in relation to them.

Competence: 1) customs clearance of goods and vehicles; 2) ensuring the correct calculation and timely payment of customs payments; 3) carrying out customs control; 4) control over the actual export and confirmation of the actual export of goods outside the customs border of the Russian Federation; 5) proceedings on cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses.

5. Customs posts are a Torgan that is part of the system of customs authorities of the Russian Federation and operates under the general supervision of the Federal Customs Service of Russia, the management of the RTU and the direct supervision of the customs. Unlike other customs authorities, a customs post is not a legal entity. However, a customs post can also be formed as entity decision of the Federal Customs Service of Russia.

Competence: customs clearance and customs control, the fight against administrative offenses in the customs sphere.

Other (non-special) subjects of TP relations: FL and LE, moving goods across the customs border - this is the right part of the economic activity of persons, granted by the Constitution of the Russian Federation. There is no state monopoly on economic activity. Restriction on import and export can be only in cases provided for by law.

For legal entities, in cases prescribed by law, a license is required. For PL - legal capacity established by the Labor Code of the Russian Federation (= Civil Code of the Russian Federation).

The concepts of declarant, broker, carrier are given in paragraphs 15-17 of article 11 of the Labor Code of the Russian Federation, the owner of a temporary storage warehouse - article 108 of the Labor Code of the Russian Federation.

8.Customs service: concept, principles of passage.

The customs service is special kind public service citizens of the Russian Federation.

Legal basis: the Constitution of the Russian Federation, the Labor Code of the Russian Federation, the Federal Law "On service in the customs authorities of the Russian Federation" dated 18.06.97.

The principles of the Customs Union: 1.) legality, 2.) equal access of citizens to public service in the Torgans, 3.) unity of requirements for public service, 5.) responsibility, 6.) non-partisanship, 7.) stability of personnel.

Citizens of the Russian Federation who have reached the age of 18, capable of ensuring the performance of the functions assigned to the customs authorities (See Guidelines for organizing work on the admission of citizens of the Russian Federation to the service) can be customs officers. work) to the customs authorities of the Russian Federation, upon appointment, upon dismissal of officials of the customs authorities of the Russian Federation and institutions of the State Customs Committee of the Russian Federation, approved by order of the State Customs Committee of the Russian Federation of 01.01.01.

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Lecture number 1. "Customs law: concept, principles, sources, history of the development of customs law"

Lecture number 7. Topic: "European customs law"

Lecture number 8. Topic: "Customs offenses and responsibility for their commission"

Lecture number 9. Topic: "International Customs Law"

Lecture number 10. Topic: "Cooperation of the Russian Federation in the field of customs law"

Lecture # 1. "Customs law: concept, principles, sources, history of the development of customs law"

Customs law is a branch of Russian law, which is a system of legal norms governing social relations related to the movement of goods and vehicles across the customs border.

Customs law consists of institutions:

1. Customs clearance;

2. Customs regimes;

3. Customs payments;

4. Customs control;

5. Legal liability for offenses in the customs area

6. And others.

In science, several opinions have been expressed about the place of customs law in the Russian legal system:

1. Customs law is an independent branch of Russian law, although it is a complex branch (it borrowed some norms from other branches, in particular from constitutional, administrative, financial and others). The opinion was expressed in their textbooks by B.N. Gabrichidze, A.F. Nozdrachev and others.

Arguments:

A) Customs law has its own special object of regulation - these are public relations associated with the movement of goods and vehicles across the customs border.

B) Own entities, among which are special entities (customs authorities and civil servants of these authorities) and legal entities and individuals moving goods and vehicles across the customs border.

C) There are two methods of regulation: administrative-legal (prevailing) and civil-law.

D) Own sources of regulation: the customs code of the Russian Federation, etc.

2. Customs law - a sub-branch of administrative law. This point of view is expressed by K.K. Sandrovsky, L.N. Markov and others.

Argument:

A) Method of regulation - administrative-legal;

3. Customs law - just an institution of administrative law, "does not even pull" on the sub-sector. Bahrakh expresses this point of view.

The Department of Moscow State Law Academy adheres to the first opinion that customs law is an independent branch of law.

Customs law is a primary sectoral entity that has its own institutions and a number of other features; an industry that is self-sustaining.

Principles of customs law:

1. General principles of law;

A) the principle of legality;

B) The principle of democracy - the rules of law are created and operate in the interests of the people, all its social groups - all those who come into contact with this problem; customs law should contribute to the acceleration of trade between countries, and not be a brake;

2. Special principles

A) The principle of full and clear customs regulation

In the customs code, in clause 1, article 6, they write that the provisions of acts of customs legislation, regulatory legal acts in the field of customs should be formulated in such a way that each person knows exactly what rights and obligations he has, as well as what actions, when and in what order should be performed when moving goods and vehicles across the customs border.

P. 5 Art. 6: “No one can be held liable for violation of customs rules if this violation is caused by the ambiguity of the legal norms contained in the regulatory legal acts in the field of customs.

B) The principle of ensuring the effectiveness of customs legal means and instruments

The principle must be observed in order to improve trade turnover, compliance with customs legislation and the interests of all participants in customs legal relations.

C) Maximum consideration of the experience of international legal cooperation and regulation in the customs sphere.

Sources of customs law

1. The Constitution of the Russian Federation:

- art. 71 p. g): “The jurisdiction of the Russian Federation includes the establishment of the legal foundations of the single market; financial, currency, credit, customs regulation…”

- art. 74 part 1: “The establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed on the territory of the Russian Federation”

- art. 106 paragraph c): “Federal laws adopted by the State Duma on the following issues are subject to mandatory consideration in the Federation Council:

c) Financial, currency, credit, customs regulation and money issue ... "

2. Generally recognized principles and norms of international law

3. Customs Code of 2003 - second edition (first edition - 1993). Last changes - December 2009 (clarifying amendments)

4. Law of the Russian Federation of 1993 "On the Customs Tariff"

5. Federal Law of 2003 "On the basics of state regulation of foreign trade activities"

6. Federal Law of 2003 "On currency regulation and currency control"

7. Federal Law of 1997 "On service in the customs authorities of the Russian Federation"

8. Bylaws:

Decree of the President of the Russian Federation of May 11, 2006 No. 473, according to which, the FCS of the Russian Federation was transferred from the jurisdiction of the Ministry of Economic Development directly to the subordination of the Government of the Russian Federation;

Decrees of the Government of the Russian Federation - for example, on changes in customs duty rates (for energy, oil, etc.)

Orders of the FCS (Federal Customs Service) of the Russian Federation - regulate technical issues, etc. (published in the journal "Customs Gazette")

Methods of customs law

1. Administrative legal - has a wider application when the parties are unequal in legal relations, but the main condition is that both parties must act in accordance with the law;

2. Civil law - the participants are equal among themselves, disputes are considered in a civil law way (through the court). This method is reflected in some provisions of the Customs Code.

Clearance of goods takes place at the locations of the customs authorities and during work.

Three Parts of Customs Law:

1. General (general provisions; customs regulations and customs legal relations, etc.)

2. Special

3. Special part (in the textbook)

History of customs law

In the 10th century, treaties were concluded between Kievan Rus and, for example, Byzantium, regarding the position of merchants who exchanged goods from Byzantium and Rus and vice versa.

Customs duty - myt (mytniki - persons who collected duties)

Later, the word myt was replaced by the Turkish word "tanga" (payment, duty ... the stigma that the goods passed control and a fee was charged)

Significant changes - Alexei Mikhailovich Romanov, 17th century: 1653, 1654, 1666 legal acts are accepted, in particular, Trade Charters.

Significant changes - Peter I. He introduced a procedure in which they began to appoint supreme overseers for all customs officers - oberzollers, and the position of customs burgomasters was also introduced. Peter established high customs duties on foreign goods (for example, on weapons - 25%, on velvet - 50%).

Great transformations under Catherine II.

In the 19th century, special customs regulations appeared. The first was adopted in 1819 under Alexander I, in which the word "smuggling" first appeared.

The second Customs Charter - in 1857 under Alexander II. In this charter, for the first time, the provisions on customs officials were defined.

In 1892, under Alexander III, the third customs charter was adopted, which introduced the customs protection of coastal sea waters.

In 1904, the fourth customs charter was adopted.

After the October Revolution, foreign trade became the exclusive activity of the state. In 1924, the trade charter of the USSR was adopted, under which strict control measures were introduced.

In 1964, the Customs Code of the USSR was adopted, which was in force for 30 years.

In 1993 - the customs code of the Russian Federation. In 2003 - a new customs code of the Russian Federation (second edition).

Lecture number 2. Topic: "Customs authorities and their employees"

customs law control offense

The customs authorities of the Russian Federation are state bodies that carry out activities in the customs sphere.

Customs authorities refer to the federal executive authorities, as well as to law enforcement agencies.

Functions:

1. Protection of the economic sovereignty and economic security of the Russian Federation.

2. Protection of the rights and legitimate interests of individuals and legal entities;

3. As law enforcement agencies, the customs authorities are fighting against crimes and administrative offenses in the customs area.

The customs authorities are a single federal centralized system, which is officially called the Federal Customs Service of the Russian Federation (FTS RF).

The legal basis for the activities of the FCS:

1. The Constitution of the Russian Federation;

2. International treaties of the Russian Federation in the customs sphere;

3. FKZ RF;

4. Federal Law of the Russian Federation;

5. Decrees and orders of the President of the Russian Federation;

6. Decrees and orders of the Government of the Russian Federation;

7. NLA of the Central Bank of the Russian Federation;

8. Regulation "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of July 26, 2006 No. 459

Regulations "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of July 26, 2006 No. 459

50 types of powers assigned to the FCS:

1. Accepts regulatory legal acts on customs issues;

2. Carries out control in the customs sphere;

3. Controls currency operations residents and non-residents related to the movement of goods and vehicles across the customs border;

4. Considers complaints against decisions and actions of customs authorities and their officials;

5. Carries out proceedings on cases of administrative offenses in the customs sphere and considers such cases in accordance with the Code of Administrative Offenses of the Russian Federation;

6. Conducts an inquiry and conducts urgent investigative actions in accordance with the Code of Criminal Procedure of the Russian Federation;

7. Carries out operational-search activities

8. Transfers sums of money to the federal budget (in 2008, 4 trillion 694.5 billion rubles were transferred - which is over 50% of the country's budget revenues).

9. Keeps customs statistics of foreign trade and commodity nomenclature of foreign economic activity

10. Summarizes the practice of applying the legislation of the Russian Federation in the customs area.

11. Interacts on customs issues with foreign states and international organizations, primarily with the World Customs Organization.

Statistics

In 2008:

About 5,000 criminal cases have been initiated in the customs sphere.

Detained goods and a vehicle in the amount of 125 billion rubles

84,000 cases of administrative offenses initiated

Violators were administratively fined for 10 billion rubles and goods for 1 billion rubles were confiscated.

The FCS operates under the leadership of the Government of the Russian Federation.

Structure of customs authorities:

1. Federal Customs Service (until 2004 it was called the State Customs Committee)

- central office:

Head of the FTS Appointed by the Government of the Russian Federation. Since May 2006, Andrey Yuryevich Belyaminov (came from Rosoboronexport) has been the head. Belyaminov has 4 deputies. 19 departments.

2. Regional customs departments (until recently there were 7 districts, now - 8). Central RTU - in Moscow. N-W - Petersburg. South - Rostov-on-Don. Privolzhskoye - Nizhny Novgorod. Uralskoye - Ekaterinenburg. Siberian - Novosibirsk. Far East - Vladivostok.

3. Customs (120 customs). Customs Code and "General Provisions on Customs", approved. ANC RF dated March 12, 2005 No. 7. Customs has the rights of a legal entity.

4. Customs post (more than 600). Basis of activity: "General provisions on the customs post", approved. By order of the Federal Customs Service of August 13, 2007 No. 965. It is NOT a legal entity, but the rights of a legal entity can be transferred to a customs post by a separate decision of the Federal Customs Service.

5. Public Relations Department

Civil servants of the customs authorities

Service in the customs service is a special type of public service in the Russian Federation.

Federal Law "On service in the customs authorities of the Russian Federation" dated June 18, 1997 (as amended and added)

According to the law, a customs officer can be:

1. Citizen of the Russian Federation;

2. At least 18 years of age;

3. Able, in their personal and business qualities, level of education, state of health, to ensure the performance of the functions assigned to the customs authorities.

Admission to the service is voluntary and is carried out on the terms of a contract, which is concluded in writing for: 1 year, 3 years, 5 years, 10 years or until the age limit is reached in the customs service.

Employees of the Customs Union are in the service under a contract and have a title, employees - on the terms of an employment contract.

Employee ranks:

1. Ensign of the customs service;

2. Senior warrant officer;

3. Junior lieutenant;

4. Lieutenant

The first 4 - junior commanding staff

5. Senior Lieutenant

6. Captain

5-6 - middle commanding staff

7. Major;

8. Lieutenant Colonel;

9. Colonel

7-9 - senior commanding staff

10. Major General of the Customs Service

11. Lieutenant General

12. Colonel General

10-13 - top management

The length of service for obtaining the next special rank is (in general) from 1 to 5 years (the specifics are specified in the law). For "colonel" and above, the length of service for obtaining the next special rank has not been established.

Rights of customs officials

1. To visit for the performance of the duties of the organization, regardless of their form of ownership;

2. Make decisions in accordance with their job responsibilities and instructions;

3. Participate on their own initiative in the competition for filling a vacant position in the customs authorities;

4. The right to promotion;

5. The right to retraining and advanced training at the expense of the Federal Customs Service;

6. The right to pension provision, taking into account the length of service;

7. The right to unite in trade unions to defend their interests;

8. Use physical force, special equipment, as well as combat, hand, small arms and edged weapons in a special order.

Responsibilities:

1. Ensure compliance with the Constitution of the Russian Federation and the implementation of federal laws;

2. Ensure observance and protection of the rights and legitimate interests of citizens

3. Follow the orders and orders of superiors;

4. Timely consider the appeals of citizens and public associations, as well as state bodies, local governments and organizations

5. Comply with the internal labor regulations established by the customs authorities, the procedure for handling official information, and follow job descriptions;

6. Maintain a high level of excellence;

7. Keep state and other secrets protected by law;

8. Participate in training camps, exercises, competitions and other official events;

9. Act to protect the honor and health of the individual, as well as ensure their own safety in connection with the performance of official duties.

For employees, the disciplinary charter of the Customs Service of the Russian Federation, approved. Decree of the President of the Russian Federation of November 16, 1998.

Lecture number 3. Topic: "Customs clearance"

Customs clearance, like any customs operations, is strictly formalized.

The Customs Code does not provide a clear concept, but it can be deduced from the essence of the text of the Customs Code

Customs clearance - a set of customs operations and customs procedures. The latter are carried out in relation to goods under customs control.

Customs operations - individual actions of customs authorities and relevant persons.

Customs procedures - consistent performance of customs operations, which ultimately determine the status of the goods for customs purposes.

Goods are subject to customs control as soon as they cross the customs border.

Customs clearance ends when the goods acquire an invariable status for customs purposes.

The customs clearance procedure depends on three factors:

1) Types of goods transported across the customs border;

2) The mode of transport used for such movement;

3) Categories of persons moving goods and vehicles

Customs clearance begins at the time of the first submission to the customs authority of documents for the transported goods. Two options:

1) When submitting a preliminary declaration, customs clearance begins from the moment of presentation;

In case of simple movement of goods across the border - when the relevant documents are presented to the customs authority when crossing the border by means of transport transporting the relevant goods

2) Customs clearance can start from the moment of filing a customs declaration

The Customs Code proceeds from the principle of continuity of customs clearance, therefore, customs clearance will be completed by the procedure in which the goods acquire an unchanged status.

If it is necessary to carry out a veterinary or other check, the customs authorities must cooperate with the relevant state authorities. And only after verification by the relevant authorities, the product can acquire an unchanged status.

If the goods are perishable or there are other urgent circumstances, customs clearance is carried out according to a simplified procedure.

Customs clearance is associated with the arrival of goods in the customs territory.

Arrival of goods - delivery of goods from the place of crossing the customs border to the checkpoint where customs clearance will be carried out. The checkpoint does not always coincide with the point of arrival of the goods.

Checkpoints are determined by the Government of the Russian Federation, which informs other states, international organizations and other persons about them.

It is possible to transport goods through other places only in case of emergency (for example, an aircraft crashing crosses the border in the wrong place). However, the goods must be delivered to the checkpoint for customs clearance.

After crossing the customs border and after the goods have reached the checkpoint, they must be presented to the customs authority.

Goods upon arrival at the customs border can be (the order and number of the following actions performed does not matter):

1) Unloaded and reloaded;

2) Placed in a temporary storage warehouse;

3) The goods may be declared for a certain customs regime;

4) The goods can be declared for internal customs transit.

After a certain period of the goods being at the border / checkpoint / customs territory / temporary storage warehouse, the fate of the goods is determined by the customs authority without a court decision (if the fate of the goods is not determined by its owner)

Declaration of goods for internal customs transit.

Such an action is performed if the goods have passed through the checkpoint, but the person wishes to carry out customs clearance at another customs authority (at customs within the state).

This procedure is applied in order to preserve imported goods, as well as to prevent goods from being put into circulation without paying customs duties (duties, taxes, etc.)

A transit declaration is submitted and the customs authorities decide whether the goods can be moved through internal customs transit.

When the customs authority decides that the goods can be transported under this procedure, the customs authority determines the time for internal customs transit, but the customs authority cannot regulate the route of the transported goods - only its owner. For some goods, the Government of the Russian Federation may regulate the route of the goods (for example, ethyl alcohol).

Measures for the preservation of cargo by customs authorities:

1) The customs authorities have the right to take measures to identify the goods (for the safety of the goods);

2) Customs escort of goods (escort);

Security of transported goods - its size is determined by the customs authority. If it is not possible to determine, the customs authority proceeds from the highest rates for a certain type of product (for example, Kinder Surprise - chocolate and toys).

Customs legislation regulates literally in hours the procedure for completing customs clearance (a person is issued a certificate of completion of internal customs transit)

Customs carrier - unlike a regular carrier, which can be both an individual with a vehicle and a transport company, in the case of customs transportation, only a Russian legal entity entered in the register (customs carriers) and operating on professional basis.

If the transportation of goods can be carried out only by a customs carrier, then the transportation of such goods must be carried out by a customs carrier. When carrying out customs transportation, a contract of a public nature is concluded.

Placement of goods in a temporary storage warehouse

Customs storage exists to ensure the safety of goods, as well as if the customs authorities have decided on customs control.

Temporary storage warehouse - a specially equipped place for temporary storage. Two types:

1) Closed - for certain goods; the owners are only special persons.

2) Open - can be used by any person; customs authorities can act as their owners

The owner of a temporary storage warehouse can only be a Russian legal entity entered in a special register and carrying out its activities on a professional basis. An agreement is concluded with him, as well as with a customs carrier, and his activities are also insured.

The item is only kept certain period.

Types of temporary storage periods:

1) General - within two months the goods can be stored in a temporary storage warehouse. This period may be extended at the request of the person, but only for two months. After 4 months, the fate of the goods must be determined.

2) Special

3) Ultimate

Departure of goods from the customs territory of the Russian Federation

Departure of goods and vehicles - a customs procedure in which goods are exported outside the customs territory of the Russian Federation, provided that they are placed under the appropriate customs regime.

Requirements for goods leaving the customs territory: the goods must be exported in the same quantity and in the same condition in which they were at the time of placement under the customs regime (we are not talking about the natural loss of goods; errors in measurements, etc.)

Declaration of goods

Declaration - the statement of information about the goods to the customs authorities.

Customs declaration - a document that contains all the information about the goods.

A number of circumstances in accordance with which the obligation to declare goods arises:

1. Movement of goods across the customs border;

2. Changing the customs regime;

3. Formation of goods, the receipt of which was not the purpose of the declared customs regime (the formation of goods, the purpose of which was not customs declaration - primary and secondary waste, residues, etc.);

4. Illegal movement of goods across the customs border (?)

Deadlines for filing a customs declaration:

1) When importing goods into the customs territory - within 15 days from the date of presentation of goods to the customs authority

2) When exporting (internal customs transit) - the obligation arises upon completion of customs transit within 15 days.

Incomplete declaration - if the declarant or the customs broker acting on behalf of the declarant does not have complete information about the goods, then a complete declaration must be provided within a certain period. In case of incomplete declaration, it is possible to use the goods.

Periodic declaration - progressive transfer of information about the goods.

When exporting goods, the customs declaration is presented to the customs authority at the end of the export of goods.

All documents are filled in Russian, with some exceptions for international treaties.

Along with the customs carrier and the owner of a temporary warehouse, there is another special entity: a customs broker - an intermediary who carries out customs operations on behalf and on behalf of the declarant. It is also entered in a special register (register of customs brokers), it must be a Russian legal entity, whose liability is also insured. State-owned enterprises cannot be included in this register and cannot carry out activities of this kind.

A customs broker cannot refuse to conduct a case, as he carries out his activities on a professional basis. Reducing the rights of a broker is impossible - he performs actions on behalf of and on behalf of the declarant.

Release of goods

Stage of customs clearance.

Release of goods - permission of the customs authority, which is issued interested parties and allows them to dispose and use the goods in accordance with the chosen customs regime.

The release of goods, in theory, can complete customs clearance (payment of all duties, fees, services, provision of complete information, etc.).

The goods must be released as soon as possible - such a period, as a general rule, should not exceed three working days from the date of acceptance of the customs declaration.

At the end of the release of goods, the person has the right to use and dispose of the goods in accordance with the declared regime.

Release of goods should be distinguished from the two definitions below:

Release for domestic consumption - the main customs regime, as a result of which goods are imported into the customs territory of the Russian Federation without the obligation to export them.

Release for free circulation - goods receive such a status, according to which they can be used in circulation in the customs territory of the Russian Federation without any exemptions or restrictions from the customs authorities.

Conditional release of goods - for example, if the goods are placed under the temporary import regime and undergo customs clearance (the person is obliged to export them).

If the goods are released conditionally, they are considered foreign goods, therefore, they must be issued accordingly.

Lecture number 4. Topic: "Customs regimes"

The declarant chooses the customs regime.

Customs regime (in a broad sense - a theoretical category): the legal regime established by the customs legislation, which is expressed in a certain combination of administrative-legal and financial-legal means of regulation. The latter are used to ensure the movement of goods across the customs border of the Russian Federation.

Customs regime (in a highly specialized sense) - a special customs procedure that establishes certain circumstances (or facts, or conditions) in relation to imported or exported goods.

Factors (conditions):

1. The status of goods, vehicles, etc., which are imported into the customs territory or exported from it for customs purposes

2. Order:

A) Application of customs payments in relation to goods;

B) Application of prohibitions and restrictions in relation to goods, which are established in accordance with the legislation of the Russian Federation.

One of the main customs regimes is release for domestic consumption.

Customs regimes can be classified on various grounds:

1. Depending on the role of customs regimes in economic activity:

A) Simple - used for relatively independent and completed commercial transactions;

B) Economic - more than a complex system customs and tariff regulation (several customs operations)

2. Depending on the timing:

A) urgent

B) Perpetual

3. Depending on the customs and tariff regulation:

A) Associated with the provision of benefits for the payment of customs duties;

B) Not related to the provision of such benefits.

Placement under the customs regime can cause a change of ownership - the legal fate of the goods.

Not only the legal fate of the goods often changes, but also its physical condition.

When importing goods, a person independently chooses the customs regime.

When it comes to the primary placement of goods under the customs regime, it is considered that the person "makes the choice of the customs regime". If a person has chosen a customs regime and wishes to change it, he may "change the customs regime". The right to change the customs regime is not absolute - a person cannot place certain goods under a certain customs regime. The final decision on changing the customs regime is made by the customs authorities.

All possibilities related to the use of the product must be respected.

Customs payments are paid, as a rule, depending on the customs value of the goods. Usually it is declared by the declarant himself, but the customs authorities have the right to check the customs value calculated by the declarant.

Prohibitions and restrictions:

1) Prohibitions and restrictions of an economic nature;

2) Other prohibitions and restrictions

Conditions determined by the customs regime:

1. Any customs regime determines the conditions for placing goods under the customs regime (that is, it determines what conditions must be met in order for the goods to be placed under the customs regime by the customs authorities).

2. Features of the use of goods in one way or another.

3. Possibility of changing the customs regime:

4. Determination of the order of its completion

4 groups of customs regimes:

1) Basic customs regimes;

2) Economic customs regimes;

3) Final customs regimes;

4) Special customs regimes.

Goods can be placed immediately under any of the customs regimes.

I. Main customs regimes (categories):

1) Release for domestic consumption (import) - goods are imported into the customs territory and remain there without an obligation to export. As a general rule, customs payments must be paid in full;

2) Export - those goods that are in free circulation on the territory of the Russian Federation may be exported outside the customs territory of the Russian Federation. A declaration is submitted, export customs duties are paid. The goods are exported without the obligation to return the goods (final export - the goods are not imported back into the customs territory);

3) International customs transit - only foreign goods that move through the territory of the Russian Federation can be placed under this regime. Economic measures are not applied; other prohibitions (such as those related to safety) may apply; customs payments are not paid (if the customs regime has not been violated); customs authorities have the right to customs identification (checking the goods).

II. Economic customs regimes:

1) Three modes of processing (as a result, a processed or so-called compensatory product is obtained):

Processing in the customs territory - imported goods are used in the customs territory for a certain period. The term of processing is determined by the declarant, but cannot exceed two years. There is a complete conditional exemption from payments, but with one obligation - the goods must be exported from the customs territory of the Russian Federation. If the goods are not exported from the customs territory, then he needs to pay all payments;

+ processing outside the customs territory - operations with Russian goods that are carried out outside the customs territory of the Russian Federation. Processed products are imported into the customs territory of the Russian Federation. Foreign goods may be imported. The period of placement of goods - for a period not exceeding 2 years;

+ processing for domestic consumption - goods are imported into the customs territory, processed, the period is not more than 1 year, the goods are released for free circulation.

2) Temporary import regime - in international trade practice, this is one of the most popular customs regimes. Goods that are placed under this regime are foreign goods that can be used in the customs territory of the Russian Federation for a certain period of time. Such period may not exceed two years. Economic restrictions do not apply. Customs payments are not paid. The goods must be used in such a way that they remain in the same condition when exported.

3) Customs warehouse regime - the goods are stored in a warehouse until the future customs regime is determined. Shelf life - no more than 3 years.

4) Free customs zone (free customs warehouse) - a special law was to be adopted.

III. Final customs regimes - no further actions are taken:

1) Re-import regime - a customs regime under which goods previously exported from the territory of the customs territory of the Russian Federation are imported into the territory of the Russian Federation without payment of customs duties and without the application of prohibitions and restrictions of an economic nature. Time periods - no more than 3 years;

2) Re-export regime - goods previously imported into the territory of the Russian Federation are exported from the territory of the Russian Federation without payment of customs duties or with the return of paid import customs duties. Mandatory identification of goods;

3) Destruction regime - a customs regime in which foreign goods are destroyed under customs control. Destruction must be safe for human health and the environment, and must not entail any costs for the state authorities. Import duties and other taxes are not paid. Not all goods can be placed under the destruction regime - for example, cultural property, rare animals and plants, etc.;

4) Refusal regime in favor of the state - a customs regime in which goods are transferred to federal ownership without payment of customs duties and economic restrictions are not applied. Refusal in favor of the state should not entail certain costs for the state.

IV. Special customs regimes - economic measures are not applied to these regimes and no customs payments are made.

1) Temporary export regime - goods can be temporarily exported outside the customs territory of the Russian Federation, used, and then imported back. Such goods must be identified. The deadline for the export of goods in the legislation is not established;

2) Duty-free trade - foreign goods imported into the customs territory of the Russian Federation, or Russian goods, are sold at retail individuals who travel abroad, at special points (duty free). The regime is carried out without customs duties.

3) Movement of supplies - goods that are intended for paid international transportation of passengers are moved across the customs border without customs duties and economic measures.

4) Other special customs regimes - are established in respect of the following goods transported across the customs border:

+ goods for embassies and consulates of the Russian Federation located outside the Russian Federation;

+ movement of goods between military units;

+ Russian goods that are moved through the customs territories of foreign states;

+ goods transported for humanitarian aid, disaster relief, etc.

Lecture number 5. Topic: "Customs control"

Concept and principles

Customs control is an institution of customs law, the norms and principles of which determine the forms and procedure for conducting customs control when moving goods and vehicles across the customs border.

Customs control in the Customs Code (TamK) is devoted to Section IV, Ch. 34-38 (art. 358-400)

Principles - Art. 358 TamK:

1. Customs control is carried out exclusively by the customs authorities in accordance with the customs code of the Russian Federation.

2. When conducting customs control, the customs authorities proceed from the principle of selectivity and, as a rule, are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation

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

4. In order to improve customs control, the federal customs service of the Russian Federation cooperates with the customs authorities of foreign states and concludes mutual assistance agreements with them.

5. In order to improve the efficiency of customs control, the federal customs service of the Russian Federation and other customs authorities seek to interact with participants in foreign economic activity (FEA), carriers and other organizations whose activities are related to the implementation of foreign trade in goods and their professional associations (associations).

Terms and place of customs control

According to Art. 359 TamK, the terms for checking documents and goods by the customs authorities should not exceed three working days.

The customs authority may extend the term for checking goods if they (goods) are not divided into packing places according to certain types and names of goods and information about packaging and labeling are not indicated in commercial and transport documents for goods.

Art. 361 The Customs Code allows the customs authorities to verify the accuracy of the information declared during customs clearance after the release of goods within one year from the date the goods lose their status of “under customs control”.

Goods and vehicles imported into the customs territory of the Russian Federation are considered to be under customs control from the moment they cross the customs border upon their arrival in the customs territory of the Russian Federation and until the moment:

1. Release for free circulation;

2. Destruction of goods;

3. Refusal in favor of the state;

4. Turning goods into federal property, or disposing of them in any other way;

5. Actual export of goods and vehicles from the customs territory of the Russian Federation.

The use and disposal of imported goods and vehicles under customs control is allowed in the manner and on the terms determined by the customs code of the Russian Federation.

Russian goods and vehicles are considered to be under customs control when they are exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted or actions are taken that are directly aimed at the export of goods from the customs territory of the Russian Federation and until crossing the customs border.

Documents required for customs control must be kept for at least three calendar years after the year during which the goods lose their status under customs control.

The period for storing documents is set at five calendar years for customs brokers, owners of temporary storage warehouses (TSW) and customs warehouses, as well as for customs carriers (Article 363 of the Customs Code).

Art. 362 The Customs Code provides that for the purposes of conducting customs control in the form of customs inspection and customs inspection of goods and vehicles, their storage and movement under customs supervision, customs control zones are created.

These zones can be created along the customs border, in places of customs clearance, customs operations, reloading of goods, temporary storage and in other places determined in accordance with the Customs Code.

Customs control zones can be permanent in cases of regular presence of goods subject to customs control in them or temporary. The procedure for creating customs control zones, as well as the requirements for them, are established by the Federal Customs Service of the Russian Federation, with the exception of the creation of customs control zones along customs borders. The procedure for creating zones along the customs borders is determined by the Government of the Russian Federation.

The implementation of production and other commercial activities, the movement of goods, vehicles, persons, including officials of other state bodies across the borders of customs control zones and within them, is allowed with the permission of the customs authorities and under their supervision, except for cases established by the Customs Code and other federal laws.

Checking goods, documents, vehicles is allowed only in customs control zones.

Forms of customs control

Art. 366 TamK defines the following forms of customs control:

1) verification of documents and information (Article 367);

2) oral questioning (Article 368);

3) receiving explanations (Article 369);

4) customs supervision (Article 370);

5) customs inspection of goods and vehicles (external inspection, without penetration into the packaging of goods) (Article 371);

6) customs inspection of goods and vehicles (examination of goods with penetration into the container or packaging of goods, opening) (Article 372);

7) personal search (of natural persons) (Article 373);

8) checking the labeling of goods with special marks, the presence of identification marks on them (Article 374);

9) inspection of premises and territories for the purposes of customs control (Article 375);

10) customs audit (art. 376)

Art. 386 TamK - personal luggage of the President of the Russian Federation, including the one who has terminated his powers, and members of his family accompanying him are not subject to customs inspection; members of the Federation Council of the Federal Assembly of the Russian Federation; deputies State Duma Federal Assembly of the Russian Federation; judges. If these persons cross the state border of the Russian Federation in connection with the performance of their deputy or official duties.

According to Art. 386 TamK exempts foreign warships (vessels) and military equipment moving under its own power from customs inspection.

Personal inspection

A personal search as an exceptional form of customs control may be carried out by decision of the head of the customs authority or a person replacing him, if there is reason to believe that an individual crossing the state border of the Russian Federation and located in the customs control zone or in the transit zone of an airport open for international traffic , conceals with him and voluntarily does not give out goods prohibited for import into the customs territory of the Russian Federation or export from this territory, or transported in violation of the procedure established by the Customs Code.

The decision to conduct a personal search is made by the head of the customs authority in writing by imposing a resolution on the report of an official of the customs authority, or is drawn up in a separate act. Before the start of a personal search, an official of the customs authority is obliged to announce to an individual the decision to conduct a personal search, familiarize this person with his rights and obligations and invite the person to voluntarily hand over the concealed goods.

A personal search is carried out by a customs official of the same sex as the person being searched in the presence of two witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements.

Access to this premises of other individuals and the possibility of monitoring the conduct of a personal search on their part should be excluded.

Examination of the body of the person being searched must be carried out only by a medical worker, who is not entitled to evade the decision of the head of the customs authority to conduct an examination.

During a personal search of a minor, his legal representatives - parents, adoptive parents or persons accompanying him - have the right to be present.

A personal search must be carried out in the correct form and without causing unlawful harm to the health and property of the person being searched, to the extent necessary to detect objects hidden by the individual.

The searched person or his legal representative during the personal search must comply with the legal requirements of the official of the customs authorities conducting the personal search, and have the following rights:

1. Demand to show a written decision of the head of the customs authority;

2. Familiarize yourself with your rights and obligations (you can require a written statement and sign - signature and date);

3. Give explanations, make petitions;

4. Get acquainted with the act of personal search at the end of its compilation (one copy is signed and given to the person being examined) and make statements to be included in the act;

5. Use your native language, as well as the services of an interpreter;

6. Complain about the actions of customs officials at the end of the personal search, if the searched person believes that his rights have been (grossly) violated.

Lecture number 6. Topic: "Customs payments"

Customs payments - a type of tax on goods and vehicles moved across the customs border.

In TamK, section III, 8 chapters (27-33.1) and 50 articles (art. 318-357.10) are devoted to customs payments

Types of customs payments:

1. Customs duty;

2. Customs fees;

3. Value added tax;

4. Excises.

In the customs duty, the customs value of the goods (for installation and calculation) is important.

The customs value is declared by the declarant, and the customs authorities check to determine the correctness of the customs value of the goods.

Customs duties are collected by the customs authorities of the Russian Federation when goods are imported into or exported from the customs territory of the Russian Federation at the rates provided for in the 1993 Customs Tariff Law (as amended in 2005).

Customs duty rates depend on the following factors:

1. Type of goods, according to the classification of the commodity nomenclature of foreign economic activity (TN VED). More than 12.000 items.

2. From the country of origin of goods;

3. From the conditions that determine the application of special types of duties.

Depending on the direction of movement of taxable goods, the following types of duties are distinguished:

1. Import (import) duties - the most common type of duty in world practice;

2. Export (export) duties - for example, in relation to raw materials. Export duties depend on world prices and are constantly reviewed by the Government depending on the conjuncture of goods.

In the Russian Federation, import duty rates, depending on the country of origin of goods, are divided into the following types:

1. Base rates - apply to countries with which trade relations provide for the most favored nation treatment. The regime is established with the absolute majority of countries in the world;

2. Maximum rates - approximately 200% of those indicated in the customs tariff (for countries with which there is no most favored nation treatment or for those goods whose country of origin is not established).

3. Preferential rates - 75% of the base rates and apply to goods originating from countries classified as developing (there are about 50 countries - the country is located in Africa, Asia and partly in Latin America).

4. Absence of customs duties - for goods originating from the CIS countries.

Depending on the method of calculating rates, customs duties are divided into:

1. Ad valorem - are determined as a percentage of the customs value of goods and are usually applied to raw materials and food products (for example, 5%, 10%, and so on in increments of 5 of the customs value of goods).

2. Specific - in the form of a specific amount of money from a unit of goods. They are applied, as a rule, to finished products (in the Russian Federation, as a rule, it is set in the euro currency).

3. Combined - a combination of ad valorem and specific customs duties.

Special types of customs duties:

1. Special - they can be used as a protective measure against the import of goods into the Russian Federation in the amount and on the terms:

A) Causing or threatening to cause damage to domestic producers of similar or competing products;

B) As a response to discriminatory actions of other countries or unions that infringe on the interests of the Russian Federation.

C) As a way to curb unfair competition

2. Anti-dumping - aimed at protecting the domestic market from importing goods at dumping (low) prices, which implies their higher cost on the market of the exporting country compared to the importing country;

3. Compensatory - are introduced for goods for which in the country of their production in order to develop exports or replace imports, they are used government subsidies, which leads to an artificial reduction in production costs, and hence the cost of such goods.

4. Seasonal - are established for goods, the volumes of production and sale of which fluctuate sharply during the year (agricultural products).

Types of customs fees:

1. Customs clearance - the rates are set by TamK and the Government of the Russian Federation.

The size of bets varies - minimum (500 rubles) and maximum (100,000 rubles)

2. For customs escort of goods through the customs territory of the Russian Federation, established by the Customs Code in the following amounts:

A) for accompanying each motor vehicle and each rail car for a distance: up to 50 km - 2,000 rubles, from 50 to 100 km - 3,000 rubles, from 101 to 200 km - 4,000 rubles, over 200 km - 1,000 rubles for every 100 km, but not less than 6,000 rubles.

B) For the escort of each sea, river or aircraft - 20,000 rubles, regardless of the distance of travel.

3. For storage of goods in customs warehouses or temporary storage warehouses:

Storage of goods in a temporary storage warehouse or in a customs warehouse of customs authorities - rates are paid in the amount of 1 ruble for every 100 kg of weight of goods per day (or per day), and in rooms specially adapted for storing goods (for example, refrigerators) - in the amount of 2 rubles for every 100 kg of weight. Since October 1, 2009, joint and several liability for the payment of customs fees by the declarant and the customs broker has been established. Proactive payment terms (pay, and then other operations will be performed - storage, maintenance, etc.)

VAT and excises are levied only on imported goods. VAT and excises are not levied on exported goods, if they were levied, they are returned.

Payment of security for collection

When importing goods, customs duties must be paid no later than 15 days from the day the goods are presented to the customs authorities, and when exporting goods, customs duties must be paid no later than the day the customs declaration is submitted.

The customs authority has the right to require the submission of a security for the payment of customs duties, including if the declarant has been carrying out his foreign economic activity for less than 1 year.

Payment of customs duties is ensured in the following ways:

1. Pledge of goods and other property;

2. Bank guarantee;

3. Depositing funds to the cash desk or to a separate account of the customs authority in the federal treasury (cash deposit);

4. Guarantee

Security for the payment of customs duties is not provided if the amount of customs duties, penalties and interest payable is less than 20,000 rubles, as well as in cases where the customs authority has reason to believe that the obligations assumed to it will be fulfilled.

In case of delay in payment of customs payments, a fine is collected. Penalty is accrued for each calendar day of delay as a percentage in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation of the amount of payments made on the day the penalty is calculated.

Claims for the payment of customs payments shall be sent to the payer no later than 10 days from the date of discovery of the fact of non-payment or incomplete payment of customs payments.

The deadline for fulfilling the requirement for the payment of customs payments is 20 days from the date of receipt of the requirement (maximum), then a penalty is charged.

According to Art. 351 TamK, in case of non-fulfillment of the requirement for the payment of customs payments within the established time limits, the customs authority makes a decision to recover funds from the payer's bank accounts in an indisputable manner within the limits of the amounts of customs payments specified in the requirement for the payment of customs payments, and the amounts of penalties accrued on the day making such a decision.

In cases where there are no funds on the payer's accounts or there is no information about the payer's accounts, the customs authorities have the right to collect customs duties at the expense of goods in respect of which customs duties have not been paid, if these goods have not left the customs border.

The customs authorities may change the terms for payment of customs duties in the form of deferment or installment plan for a period of 1 to 6 months. To do this, the payer must submit a written application to the customs authority, indicating in it the reasons and grounds for such a request. The customs authority must make a decision within 15 days from the date of submission of the application.

...

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Federal Agency for Education Short course of lectures on the discipline "Customs Law" State educational institution of higher education (for students of the specialty 030501 - Jurisprudence). Ulan-professional education Ude: RIO ESGTU, 2007- 34p. East Siberian State Technological University (GOU VPO ESGTU) Institute of Economics and Law Faculty of Law Department of State and Legal Disciplines Short course of lectures is intended for full-time students Short course of lectures on customs law of specialty 030501-"Jurisprudence". It covers the main content of the course "Customs Law" of the specialty 030501 "Jurisprudence". Key words: customs law, customs service, customs regimes. Compiled by: Bayandueva B.B. Publishing house of ESGTU Ulan-Ude, 2007 1 2 Until 1917. The customs business did not change much, only customs tariffs, privileges for foreigners, permits or prohibitions on the import or export of certain goods were changed. Questions: Since 1918. a new stage has begun in the customs service, it is not 1. The historical path of the Russian customs. moved from the Ministry of Finance to the Ministry of Foreign Trade - 2. The concept, economic and other goals of the customs business. govli (People's Commissariat), i.e., in submission and only in 1986. Customs 3. Customs as a part of the state activity-service was transformed into an independent department. Head. 4. Customs law as a complex branch of the law of the Council of Ministers of the USSR. 5. Sources of customs law. The 1st Soviet Customs Charter appeared in 1924, and in 1928. - I-th Customs Code, which was replaced by a new one in 1. The historical path of the Russian customs. 1964 without any significant changes. In 1991 In connection with the Customs business in Russia, there has been at least 1000 years. until 1993 Kievan Rus, in other states it appeared even earlier. With the collapse of the USSR, a new period of development of the Russian economy began, when specially appointed persons charged for the import and customs benefits in the conditions of fundamental political government reforms, strengthening international cooperation. gifts For 1995 in the Russian Federation there were 15 customs departments. Tamga is a kind of fee for receiving stov with more than 40 thousand people. Khan's labels, giving the right to certain activities. There were internal customs, new customs frontiers. impose tamga, customs - a place of tsy, expanded economic methods impact on foreign customs, where a serviceman collected a fee - a tamga or some economic activity, strengthening ties with others put a stain (seal), before tamgas, customs duties were called states. In a short period, they were prepared and started even more osmniche. you (in 1993) the Customs Code of the Russian Federation, the Law on Customs Tariffs - In the Moscow state with its complex and intricate fife and many other by-laws that created the modern financial system, many taxes and fees, management is the basis of customs business. customs were in the hands of "customs heads", who were assisted by 2. The concept, economic and other goals of customs. kissers (helpers). Thus, the customs business appeared, exists, and In the middle of the 17th century, the customs policy of Russia has undergone to exist, because there are states, their major changes, the reason is the growth of autocratic-bunits, through which various types of goods move and the rocratic tendency of formation centralized Ros-transport vehicles. And the more goods move through the Siysk state. the borders of states, the more Under Peter I, there was no fundamental novelty in the customs business. Only the number of domestic payments increased, as well as toll and dump duties on river vessels and other fees. The College of Commerce and the institution of the Customs Burmister, who managed the customs and was elected from among the merchants, were established. 3 4 the importance of customs is increasing. For it is the case. Article 8 of the Constitution of the Russian Federation states: “In the Russian Federation, the free movement of goods in foreign policy is guaranteed as an integral part of the state mechanism, its internal and economic space. ditch, services and financial resources, support for competition, freedom. The essence of any activity is revealed through the identification of economic activity.” to establish customs borders on the territory of the Russian Federation. Definitely traktu- The customs business pursues two groups of goals: there is Art. 71 of the Constitution of the Russian Federation, that customs regulation is related to Economic, which consist of fiscal functions and is only the responsibility of the authorities. regulatory. 4. Customs law as a complex branch of law. state budget. Customs law is a complex branch of the Russian law. Regulatory functions. The legislation, which is a system of legal norms, has its regulatory impact on the economy of the customs regulating public relations associated with the movement of the mechanism by customs tariffs, as well as prohibitions, passing goods and vehicles across the customs border. restrictions, licensing, quotas. At the same time, customs law is closely adjacent to the individual regulation called for: issues that are governed by international law. If a) stimulate the development of the national economy. the customs service is part of the apparatus of the state b) to protect the Russian market. military management, then its activities belong to the performer- c) attract foreign investment. noah power. Therefore, the system of customs authorities is an administrative d) to fulfill obligations to other states, a strategic agency, which is carried out not only by administrative international unions. strategic supervision of participants in foreign economic activity, and in some cases protective purposes (functions). administrative coercion with all the ensuing consequences. Ensuring economic, sanitary security. country, public order, public health, cultural The subject of customs law are public values. wear that arise in connection with the movement of goods and Prevention and detection of smuggling, avoidance of vehicles across the customs border. payment of customs duties, other offenses. Pre- The main method for customs law is the administration of the import into the territory of the Russian Federation of goods that are harmful to the health-legal method. and ecology, import of narcotic, poisonous, explosives, radioactive materials. Export of antiques, 5. Sources of customs law. representing historical and cultural value for the country. Sources of customs law are federal acts. nyh legislative and executive bodies of state power. According to their content, they can be divided into 2 groups. 1) num- 3. Customs as component state sources of law 2) mixed sources of law. For example, to activities. The first group includes the Constitution of the Russian Federation, the Labor Code of the Russian Federation and the "Law on customs affairs - an integral part of the system of enforcement tariffs", "Law on service in the customs authorities of the Russian Federation". power, which is characterized by the following principles: expedient In mixed sources, there may be norms of various differences, legality, efficiency, democracy, binding legal institutions (or industries), for example, the Laws of the Russian Federation “On nost. The principles include the unity of the customs import and export of cultural property”, “On currency regulation and currency control”, “On excises”, “On the state border” and the Russian Federation in 1993, the legislator did not provide for the norms, in accordance with many others.. with which the customs authorities would be classified as law enforcement (as we have already indicated, this follows from the Theme 2. Customs authorities and ensuring their activities). In our opinion, this is a serious defect of the legislator. Customs authorities, constituting a single system, represent - Issues: they are a subsystem common system executive bodies 1. The place of customs authorities in the system of state power. Coordination and interaction of customs authorities and authorities of the Russian Federation? 2. Duties, powers and responsibilities of customs regulation are provided by the Government of the Russian Federation, which exercises general management of customs in Russia - 3. Application by officials of the customs authorities of the Federation (clause 3, article 1 TC RF). physical strength 4. Ensuring the activities of customs authorities, federations, local governments, public associations cannot interfere in the activities of customs authorities in the exercise of their functions (clause 2, article 401 of the Labor Code RF). 1. The place of customs authorities in the system of state Customs operations for customs clearance of goods - authorities of the Russian Federation. ditches and vehicles are made directly to the local customs authorities constitute a single federal center for the location of customs authorities and their structural sub-detailed system (clause 1 of article 401 of the Labor Code of the Russian Federation). This unity (Article 406 of the Labor Code of the Russian Federation). Permission to conduct the customs system of the customs authorities is due to the following factual operations outside the locations of the customs authorities and their structures: the unity of the purpose and tasks of the customs authorities, the unity of the tour units is given in writing by the head of the customs territory, the unity of the functions performed. customs authority or a person authorized by it. Customs authorities are law enforcement agencies. The law enforcement nature of the activities of customs authorities outside the location of the customs authorities may stem from the functions they perform (for example, it can be considered as providing the declarant with a special service, the customs authorities are fighting smuggling and other crimes of the customs authority and may become the basis, for example - arrests, administrative offenses in the field of customs clearance, to increase the rate of customs duty for customs clearance, suppress illegal circulation through customs clearance, the border of narcotic drugs, weapons, cultural property, radioactive substances, other goods and items, as well as 2. Responsibilities, the powers and responsibilities of customs authorities assist in the fight against international terrorism and women's authorities in the suppression of unlawful interference at the airports of Russia. lah of their com-aviation), as well as from the powers assigned to them (the right of petition is enshrined in Art. 408 of the Labor Code of the Russian Federation (subparagraph 6) * (203). officials of the customs authorities apply physical In the Code of Criminal Procedure of the Russian Federation, paragraph 3 of Art. 151 found that the interrogator - force, special means and weapons). The listed functions of the customs authorities are carried out by inquiry * (204) in criminal matters - the legislator has fixed in paragraph 6 of Art. 403 of the Labor Code of the Russian Federation, but, unlike the Labor Code, in cases of crimes provided for by Part 1 of Art. 188 7 8 (“Smuggling”) and article 194 (“Evasion of customs firearms; special training in the possession of firearms payments levied from an organization or individual”) and weapons, etc. Criminal Code of the Russian Federation. In Art. 414 of the Labor Code of the Russian Federation listed and fixed the mandatory Code of Criminal Procedure of the Russian Federation (clause 2 of article 157) fixed the rule according to which ta- actions of an official of the customs authority, when the applied authorities carry out urgent investigative actions of physical force, special means and firearms in criminal cases on crimes provided for by the weapon. tyami 2-4 tbsp. 188 ("Smuggling"), article 189 ("Illegal export or transfer of raw materials, materials, equipment, technologies, In the Labor Code of the Russian Federation of 1993, a block of issues on the implementation of mother-weapons of mass destruction, weapons and military equipment "), all-technical support was regulated by the norms containing Article 190 ("Non-return to the territory of the Russian Federation by the Federal in Chapter 62 (Article 430 , 431), and now these issues and social objects of artistic, historical and archaeological guarantees of officials of the customs authorities of the regulatory heritage of the peoples of the Russian Federation and foreign countries are governed by the norms of Article 418 of the Labor Code of the Russian Federation of 2003, the Federal Law from the countries " ) and article 193 ("Non-return of funds from abroad on July 21, 1997 N 114-FZ "On Service in the Customs Bodies of the Russian Foreign Currency") of the Criminal Code of the Russian Federation of the Russian Federation" (Chapter V "Conditions of Service in Customs For Successful Implementation by Customs Posts") and Federal Law of June 30, 2002 N 78-FZ "On new tasks and assigned functions, they must have the monetary allowance of employees of some federal or - information necessary for adoption of administrative regans of the executive branch, and other payments to these employees. and the conditions for the transfer of certain categories of employees of the federal norms of the Labor Code of the Russian Federation assigned to many persons the obligation of the tax police and customs authorities of Russia to provide the customs authorities with information necessary for other conditions of service (work) ", but in their own for customs purposes. Information can be received by the customs authorities - the norms of these laws have a blank, reference authorities and from state authorities with which the State Customs Committee of the Russian Federation has organized interdepartmental interaction Any information received by the customs authorities can only be used for customs purposes (Article 10 TC RF) Topic 3. Customs regimes 3. Use of physical force, special means and weapons by customs officials Questions: 1. Concepts of customs regimes. Types of customs regimes. change physical force, special means and firearms 3. Characteristics of customs regimes. weapons in the cases and in the manner provided for in Articles 414-417 of the Labor Code of the Russian Federation. The presence of these rights generates among officials such 1. Concepts of customs regimes. possible authorities have duties, for example, to undergo a periodic regime - this is a system of rules, measures, necessary checks for suitability for action in conditions related to a particular purpose; or a precisely established routine with the use of physical force, special means and fire-life of a person, society, state. 9 10 The legal regime is understood as a set of rules. For the purposes of customs regulation in relation to goods enshrined in legal norms and regulating the following types of customs regimes are defined: certain activities. 1) the main customs regimes: By the time of action, there are permanent regimes and temporary release for domestic consumption; changeable. export; Customs regime - a set of provisions defining international customs transit; determining the status of goods and vehicles being transported 2) economic customs regimes: through the customs border of the Russian Federation for customs purposes. It is processing in the customs territory; is permanent, nationwide. It can be understood as processing for domestic consumption; as a set of rules governing activities, processing is bound outside the customs territory; nuyu with the movement of goods and vehicles through the temporary import; customs warehouse; Critical Components customs regimes are - free customs zone (free warehouse); Xia: 3) final customs regimes: 1) economic policy measures, i.e., administrative re-import; impact on their import and export through bans or restrictions on re-export; (licensing, quotas and the use of other measures of administrative destruction; passive levers for regulating economic processes) refusal in favor of the state; 2) customs clearance; 4) special customs regimes: 3) customs payments for temporary export; 4) customs control duty-free trade; 5) rules for the use and disposal of "customs" movement of supplies; goods and vehicles. other special customs regimes. Depending on these components, one can distinguish a variety of the general customs regime: 3. Characteristics of customs regimes. 1) preferential (movement by individuals of goods not 1. Release for domestic consumption - customs re-for commercial purposes, export-import operations for the press, in which goods imported into the customs territory of Russia - on the basis of international agreements) and other Federation of goods remain in this territory without the obligation to 2) the usual obligation to export them from this territory. 3) enhanced (strategic goods, cultural values ​​- 2. Export - customs regime under which goods, finds, currency, etc.) are in free circulation in the customs territory of the Russian Federation , are exported from this territory without obligation 3 types of regimes: 1) regime of goods 3. International customs transit - customs regime - 2) regime of vehicles, in which foreign goods move through customs - 3) regime of currency and currency values. territory of the Russian Federation under customs control between the place of their arrival on the customs territory 2. Types of customs regimes. of the Russian Federation and the place of their departure from this territory 11 12 (if it is part of their journey, which begins and completed duties at the rates applicable to the products are processed outside the customs territory of the Russian Federation) without payment of customs duties 3. Processing outside the customs territory - the customs application to goods of prohibitions and restrictions of the economic regime in which goods are exported from the customs territory of a nature established in accordance with the legislation of the Russian Federation for the purposes of carrying out operations on the re-Russian Federation on state regulation of foreign processing of goods within a specified period (the period of re-trade activity. transit of goods - customs regime, shipments of goods) with the subsequent import of processed products from which the goods are moved under customs control with full or partial exemption from payment of import customs between two customs authorities of the Russian Federation, including through tertiary duties, taxes in the rhetoric of a foreign state, without the collection of customs 4. Temporary import - a customs regime in which foreign duties, taxes, and also without the application of economic measures, foreign goods are used for a certain period of policy. (period of temporary importation) in the customs territory of the Russian Federation the course of prohibitions and restrictions of an economic nature established for goods, the deadline (term for processing goods) for the purposes of carrying out operations in accordance with the legislation of the Russian Federation for the processing of goods with full conditional exemption of the Federation on state regulation of foreign trade activities from customs duties, taxes subject to the export of pros- tivity. ducts of processing from the customs territory of the Russian Federation within a certain period. 5.Customs warehouse - a customs regime under which goods are processed into the customs territory of the Russian Federation. goods are stored under customs control without payment of customs 1. Processing in the customs territory - customs duties, taxes and without the application of prohibitions and restrictions - a regime in which imported goods are used in customs of an economic nature established in accordance with the territory of the Russian Federation within the period established by the legislation of the Russian Federation on the state repriority (the term for processing goods) for the purposes of operating foreign trade activities, and goods intended for processing goods with full conditional exemption, qualified for export, are stored under customs control for payment of customs duties and taxes, subject to the export conditions stipulated by this paragraph. ducts of processing from the customs territory of the Russian Federation - 6. Free customs zone (FCZ) and a free radio warehouse within a certain period. (SS). 2. Processing for domestic consumption - customs Article 3 of the Labor Code of the Russian Federation states that on the territory of the Russian Federation there may be a regime in which imported goods are used for customs clearance by FTZ and SS. Their territory is considered as outside the territory of the Russian Federation within the established torii of the Russian Federation, and their perimeters are its border. The regimes of the FTZ and the term (term of processing of goods) for the purposes of conducting an operation are very similar. STZ are created on the basis of the Decree on the processing of goods with full conditional exemption of the Government of the Russian Federation, and SS - after receiving the State Customs Committee of the Russian Federation. Goods from the payment of customs duties with the subsequent release of pro them can be without time limits or until they are liquidated, processed for free circulation with payment of customs. When importing any foreign and Russian goods into them, customs duties and taxes are not charged, but when exported, they are charged. However, there are certain restrictions on the STZ. (on the other hand, the destruction of which may cause harm to certain operations and goods). And, nevertheless, the general customs environment, etc. the regime is simplified, customs clearance is also simplified. Con-Destruction is carried out by mechanical, thermal control is carried out only in the presence of violations of customs, chemical or other impact in compliance with the established rules. The practice of VS in the world is significant (about 800 VS). legislation of the Russian Federation on environmental protection. 4. Refusal in favor of the state - the customs regime, in which the goods that complete the customs regimes of the torus are transferred free of charge to the federal property; from the customs territory of the Russian Federation for customs clearance, as well as without application to goods, are imported into the customs territory of the Russian Federation of prohibitions and restrictions of an economic nature, established within the established time limits (subparagraph 2 of paragraph 1 of Article 235) without in accordance with the legislation of the Russian Federation of customs duties, taxes and without applying to goods the regulation on state regulation of foreign trade activity - prohibitions and restrictions of an economic nature, established. nyh in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. Special customs regimes 2. Re-export - a customs regime under which goods, 1. Temporary export - a customs regime under which goods imported into the customs territory of the Russian Federation, which are in free circulation on the customs territory, are exported from of this territory without payment or with the return of the Russian Federation, limited amounts of import customs duties, taxes and without a prize can be temporarily used outside the customs territory of the Russian Federation with the change to economic prohibitions and restrictions on goods with full conditional exemption from export customs duties - statute established in accordance with the legislation of the Federal Duties and without applying to goods the prohibitions and restrictions of the Russian Federation on state regulation of foreign economic nature, established in accordance with the law of trade activities. legislation of the Russian Federation on state regulation of foreign trade activities. 3. Destruction - a customs regime under which foreign 2. Duty-free trade - a customs regime under which foreign goods are destroyed under customs control , or Russian goods are sold in roses - goods of prohibitions and restrictions of an economic nature, installed by individuals traveling outside the customs borders in accordance with the legislation of the Russian Fe-territories of the Russian Federation, directly in the shops of the Federation on state regulation of foreign trade activities - duty-free trade without paying customs duties, taxes. gov, as well as without the application of prohibitions and restrictions to goods It is not allowed to place under this regime goods: economic nature, established in accordance with the law - prohibited for import; the legislation of the Russian Federation on state regulations - accepted as collateral; rovaniya foreign trade activities. - goods seized or confiscated in cases of 3. Movement of supplies - customs regime, in cases of smuggling and cases of violation of customs rules; rum goods intended for use on the sea - objects of artistic and historical heritage; (river) ships, aircraft and trains used for - animals and plants; paid international transportation of passengers or for paid 15 16 or free international industrial or commercial. The role and importance of customs regimes are very high. Customs transportation of goods, as well as goods intended for the women's regime establishes the procedure for moving goods for sale to crew members and passengers of such sea (river) cuts through the customs border, depending on the destination, conditions of ships, aircraft, move through the customs border its location on / outside the customs territory of the Russian Federation, the installer without paying customs duties, taxes and without applying the framework within which this product is used, the rights and obligations of prohibitions and restrictions of an economic nature, established by participants in foreign economic activity, the requirement for a product placed under data in accordance with the legislation of the Russian Federation on the regime. state regulation of foreign trade activity. 4. Other special customs regimes are established Topic 4. Customs clearance in relation to the following goods transported across the customs border: Issues: 1) goods exported from the customs territory of Russia - 1. Concepts of customs clearance. 2. Preliminary operations. 3. Temporary storage. native organizations and other official representations 4. Declaration. Declaration types. Russian Federation abroad; 5. GTD - a brief description. 2) goods moved across the customs border between military units of the Russian Federation, deployed - 1. The concept of customs clearance. mi in the customs territory of the Russian Federation and for pre-customs clearance - this is the main stage of the customs officers of this territory; 3) the procedure for placing goods transported across the customs border and goods and vehicles under a certain procedural procedure designed to prevent and eliminate spontaneous activities, provided for by legal norms. disasters and other emergencies, including goods, Customs clearance is carried out in a manner that is intended for free distribution to persons affected by the regulation of the Labor Code, Articles 58-154 and a number of rules that are contained as a result of emergencies, and goods necessary for laws, decrees and instructions of the State Customs Committee, the Federal Customs Service. The main purpose of customs-carrying out emergency rescue and other urgent work and its clearance is to provide conditions for the correct collection of the vital activity of emergency rescue teams; customs payments and implementation of customs control, 4) goods exported to the states - former republics which is inconceivable without the fulfillment of the economic and other tasks of the USSR and those intended to ensure the activities of the customs clearance policy. At the stage of registration, medical, sports-used services of third parties can be set out in the territories of these states: a customs broker (intermediary, health-improving and other institutions social sphere , property); carrier - the owner of temporary storage warehouses, which must have the leaves of which are in the ownership of the Russian Federation licenses for the right to engage in this type of activity. The customs or constituent entities of the Russian Federation, as well as for carrying out a contract broker, acts only with a notarized dialect in the territories of these states by Russian organizations. research work in the interests of the Russian Federation. Conventionally, 3 types of customs clearance can be distinguished: on a non-commercial basis; 1) usual; 2) simplified (for example, perishable, live 5)) Russian goods moved between customs - animals, natural disaster); 3) special, complicated, by related authorities through the territory 17 18 with parallel implementation of veterinary, sanitary, 3. Temporary storage. environmental control. Temporary storage is a special legal regime for goods. Customs clearance in terms of sequential and means of transport at the stage of customs clearance. According to the scope of actions, they can be divided into the following stages: 1) according to the preliminary customs rules, they automatically fall under this specific operation; 2) temporary storage; 3) declaration. press from the moment of their submission to the customs authority. Exception for goods issued within 3 hours from the moment of pre- 2. Preliminary operations. setting. This regime is regulated by art. 145-156 TK. 2) Delivery of goods to other places is considered preliminary operations, but at the same time, all actions related to customs clearance - goods are considered as being in a temporary storage warehouse. storage and placement of goods under a certain customs regime. Temporary storage warehouses can be open and clamped. They are produced to speed up the subsequent operations of the covered type. The territory of temporary storage warehouse is a zone of customs control. customs clearance. A temporary storage warehouse may be held by the customs authorities and by Russian persons, at the same time, the declarant or the participant of the external economic license has received. activities: 1) notifies the customs authorities about crossing the border 4.Declaration. Declaration types. or intention to export goods from the Russian Federation; Declaration - an application in the prescribed form to 2) deliver documents and goods to a specified place; information about goods and vehicles, their customs 3) present them at the place of delivery; mode and other information. Declarant - a person moving something - 4) in the prescribed cases, submit a brief declaration; vary across the border. A customs broker is an intermediary who ensures the immutability of the goods being transported. represents and declares goods and means of transport from Prior to the placement of goods under a certain regime may in its own name. It can only be a Russian person, and in specific cases a short declaration can be used. cases of movement of goods across the customs border not for The submitted documents for the cargo must be for commercial purposes - any person. niya: Features of the declarant: - about the name of the Russian sender, or the recipient - 1) to make a declaration in accordance with the law; for cargo; 2) at the request of the customs authority within the established period - information about the vehicle; present the goods, documents and the necessary information for - the name and quantity of the cargo. possible goals; If these documents do not contain the necessary (little) information, 3) pay customs duties; the person submits a short declaration. It should contain information: 4) to assist in the customs clearance - about the country of sender or destination; design. - about the carrier; Based on the foregoing, it is possible to divide the declarations into - about the vehicle; the following types of content: - numbers of transport documents; 1) short; 2) ordinary; 3) temporary (incomplete); 4) simplified - name and quantity of goods (all); whelping; 5) periodic - with regular movement of some - means of identification; and the same goods by one person. - sender's address. 5. GTD - a brief description. 19 20