A course of lectures on international customs law. Customs clearance - a set of customs operations and customs procedures
Customs law (lectures)
1. Customs policy, customs regulation and customs business. System, principles and sources of customs law in Russia. Customs-legal norms and relations. Subjects of customs law
1.1. Customs policy, customs regulation and customs business
1.2. Concept, subject, method and principles of customs law
1.3. Customs Law System
1.4. Customs legal norms and relations
1.5. Sources of customs law
1.6. Subjects of customs law
2. Legal regulation and principles of movement of goods and vehicles across the customs border of the Russian Federation
2.1. Principles of movement of goods and vehicles across the customs border of Russia
2.2. Features of the movement of goods and vehicles by individuals across the customs border of the Russian Federation
3. The concept and types of customs regimes. Choice and change of the customs regime. User (beneficiary) of the customs regime, his rights and obligations. General legal characteristics of the customs regime
3.1. The concept and types of customs regimes and their features legal regulation. Choice and change of the customs regime. User (beneficiary) of the customs regime, his rights and obligations
3.2. General legal characteristics of individual customs regimes
4. Legal basis for customs and tariff regulation. Purposes and elements of the customs tariff. The mechanism for calculating and paying customs duties. Commodity nomenclature of foreign economic activity
4.1. Concept and legal bases of customs-tariff regulation. Customs tariff: concept, goals, elements
4.2. Concept, types, procedure for calculation and payment of customs payments
4.3. Commodity nomenclature of foreign economic activity
5. Customs value: concept, purpose of use. Determination of the country of origin of goods. Determination of customs value (customs valuation). Customs value in non-tariff regulation.
5.1. Customs value: concept, purpose of use
5.2. Determination of the country of origin of goods
5.3. Methods for determining the customs value
5.4. Use of customs value in non-tariff regulation
6. Customs clearance: concept, goals, stages, general and simplified procedures. preliminary operations. Declaration: form, place and time of filing the customs declaration. Participants in the customs clearance procedure: declarant, customs broker and customs carrier
6.1. The concept of customs clearance
6.2. Types of customs clearance
6.3. Place, time and rules of customs clearance
6.5. customs carrier
6.6. Declaration form for goods and vehicles
6.7. Procedure for declaring goods and vehicles
7. Customs control
7.1. Types of customs control
7.2. Place and time of customs control
7.3. Procedure for customs control
8. Offenses in the field of customs: the concept, legal features and classification of customs offenses. Structure of violation of customs regulations. Liability for violations of customs rules
8.1. The concept of customs violations
8.2. The timeliness of detection of offenses ensures not only its suppression at the early stages of commission, but also the restoration of violated requirements
8.3. Mechanism for consideration of cases on violation of customs rules
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TOPIC 1: CUSTOMS LAW: SUBJECT, METHOD, NORMS, SOURCES AND SUBJECTS
Customs policy, customs regulation and customs business. System, principles and sources of customs law in Russia. Customs-legal norms and relations. Subjects of customs law..
§ 1. Customs policy, customs regulation and customs business
Customs policy is a system of economic, legal, organizational and other large-scale measures carried out by the state and aimed at the comprehensive regulation of customs relations and the implementation of Russia's domestic and foreign economic interests.
Customs policy is an integral part of the foreign economic policy of each state: it regulates the exchange of goods between countries, exerting economic and political influence both on the markets of partner countries and on their policies, including economic and trade. The customs policy of the state contributes to the expansion of economic ties, an increase in the volume of foreign trade operations, i.e. everything that is somehow mediated in the activities of the customs authorities.
One of the fundamental principles of customs policy is its unity throughout the Russian Federation. This excludes the possibility of its division between the Federation and its subjects.
The principle of unity of customs policy determines the assignment of customs regulation to the jurisdiction of the Russian Federation. In accordance with Art. 74 of the Constitution, which is directly related to the characterization of customs policy, as well as customs legislation: 1) on the territory of Russia, the establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed; 2) restrictions on the movement of goods and services may be introduced in accordance with federal law, if it is necessary to ensure safety, protect human life and health, protect nature and cultural values.
As for the constituent entities of the Russian Federation, it is advisable to take into account their needs and interests in every possible way, as well as rely on their information and advisory assistance in the course of preparing regulatory documents in the field of customs. Such an approach to the interests of the subjects of the Russian Federation is implemented in a number of decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation on customs issues.
Customs policy predetermines the main directions of customs regulation and customs affairs.
According to Part 1. Art. 1 of the Labor Code, customs regulation consists in establishing the procedure and rules under which persons exercise the right to move goods and vehicles across the customs border of Russia. In other words, the state, with the help of the rules of law, determines those provisions that are subject to implementation by individuals and legal entities when moving goods across the border. The totality of these norms is the content of the customs legislation.
As far as customs is concerned, modern conditions it is a dynamically developing field of knowledge, based on a complex, organically unified institution, which is part of the executive power system. The implementation of foreign economic activity is impossible outside the application of the basics of customs, since crossing the border and moving various goods through it always means interaction with the customs system.
According to part 2 of article 1 of the Customs Code, customs is a set of methods and means to ensure compliance with customs tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles through the customs border.
The elements of the customs business include:
Customs operations;
Customs procedures;
Customs tariff;
Customs statistics.
Customs operations, in accordance with paragraph 20 of Art. 11 of the Labor Code, - individual actions in relation to goods and vehicles performed by persons and customs authorities during their customs clearance. They equally apply regardless of the countries of origin, departure, destination of goods. Customs operations include the payment of customs duties, the implementation of customs control, the release of goods by customs authorities.
Customs procedures are a set of provisions that provide for the procedure for performing customs operations and determine the status of goods and vehicles for customs purposes. These include; internal customs transit, temporary storage, procedure for choosing and using customs regimes, etc. Customs procedures are often referred to as customs formalities, and their execution usually occurs during the customs clearance of goods moving across the border.
In essence, customs operations and procedures are the powers that must be exercised by subjects of foreign economic activity (other interested parties) and customs authorities when moving goods and vehicles across the customs border of the Russian Federation.
The customs tariff is an instrument of trade policy and state regulation the domestic market of Russian goods with its relationship with the world market. As an element of the customs business, it helps to determine the amount of customs duties payable by the subject of foreign economic activity. The basis of the customs tariff is the Commodity Nomenclature of Foreign Economic Activity, which, in accordance with Part 2 of Art. 39 of the Labor Code is used to implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of foreign economic activity. Its essence lies in the fact that for each transported product its classification code is determined, which affects the rate of customs duty. The commodity nomenclature of foreign economic activity is approved by the Government of the Russian Federation on the basis of international practice commodity classification systems.
Customs statistics is an independent element of the customs business. It is used to control the receipt of customs payments to the federal budget, currency control, to analyze the state, dynamics and trends in the development of the foreign trade of the Russian Federation, its trade and payments balances and the economy as a whole.
According to Part 1. Art. 26 of the Labor Code, the customs authorities collect and process information on the movement of goods across the customs border and provide customs statistics data to the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of Russia, other bodies, and international organizations.
The object of customs statistics are all goods, the movement of which reduces or increases material resources countries. The collection and processing of information in the field of customs makes it possible to identify patterns in the development of foreign economic relations; factors influencing their dynamics; analyze various aspects of international trade; to predict further interrelations of the subjects of the customs business.
These elements of the customs business are implemented, as a rule, on the basis of customs law. Through the customs policy, the main tasks and directions for the development of the customs business are implemented, which are formalized by the relevant laws and other legal acts.
§ 2. Concept, subject, method and principles of customs law
Customs law is at the heart of customs regulation. It is a means of state regulation of the customs business on 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. Thus, the customs law provides an organic interconnection of all the elements that make up the customs business in the Russian Federation.
At present, in the conditions of the formation of normal market relations, the Russian state is seriously interested in the presence of customs law as an independent legal branch. His interest lies in the presence of a systematic, stable sectoral approach to determining the legal, economic and organizational foundations of the customs business. Without such an approach, it is impossible to ensure the protection of customs sovereignty and economic security countries.
Unfortunately, there is still no unanimity among lawyers on the question of whether there is such an independent branch of Russian law as customs law. Some believe that we can only talk about customs legislation. Other experts believe that customs law should be spoken of as a sub-sector (or even one of the institutions) administrative law.
Such views have the right to exist, as well as the concept of a relatively independent branch of customs law.
In our opinion, the most preferable is the position that emphasizes the complexity of the field of customs legislation. There are many entities in the system of law that act as complex branches of legislation: business law, commercial law. The norms of customs law include sources of various branches of law. For example, the institution of customs payments is regulated by financial and legal norms, the law enforcement activities of customs authorities are regulated by sources of administrative and criminal law.
So, 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 social relations related to the movement of goods and vehicles across the customs border of the Russian Federation.
The subject of customs law is public relations that are complex. This circle of relations is conditioned by the very content and structure of the customs business, which, in fact, serves as the subject of legal regulation.
The question of the subject of regulation of customs law is the most complex and one of the least developed in legal science. Only a few publications on customs issues expressed views on this matter. So, K. K. Sandrovsky noted: "In relation to customs law, such a subject is social relations arising in connection with the customs regime established by the state and the conduct of customs policy in general." The disadvantage of this definition is that it does not reflect the customs business as a whole. Attention is focused on only one, albeit very important, core part of it (customs policy) 1 ".
KK Sandrovsky came quite close to understanding the subject of customs law, speaking about the customs sphere of public relations and the legal norms relating to customs. However, this analysis of the problem, unfortunately, ended; the subject of regulation as a whole is not defined.
The customs business in its composition and structure is a complex, multifaceted and complex phenomenon. Therefore, public relations in the field of customs can be divided into groups that differ in significant specificity and are regulated by the norms of different branches of law: constitutional (state); in the dominant part - administrative and administrative-procedural; civil, criminal, labor and other branches, and, to a certain extent, international law.
If we classify the social relations included in the subject of customs law, then in accordance with the structure of the customs business, they can be presented in the following form.
The first group - relations in the field of customs policy; the second - relations and principles related to the movement of goods and vehicles across the customs border; the third - relations characterizing the status of customs regimes; fourth - relations in the field of customs and tariff regulation; fifth - relations in the field of collecting customs payments (federal customs revenues); sixth - relations related to customs clearance; seventh - relations in the field of customs control; eighth - relations in the field of customs statistics and FEACN; ninth - relations related to smuggling and other crimes in the field of customs; tenth - relations related to violations of customs rules and responsibility for them; eleventh - relations arising in connection with the proceedings on cases of violations of customs rules; the twelfth - relations arising in connection with the consideration of cases of violations of customs rules.
Given the above, we can distinguish the following features of the subject of regulation of customs law.
First, the above-mentioned groups of social relations, regulated by the norms of different branches of law, have qualitative differences.
Secondly, the dominant role is played by social relations related to the managerial, organizational activities of customs and other executive authorities, which are regulated by the norms of administrative and administrative procedural law.
Thirdly, the significant differences characteristic of each of the above groups determine their relative isolation, a kind of autonomy in the general array of social relations that are the subject of customs law regulation. However, this isolation does not mean the isolation of various classification groups. Their interconnection and interdependence organically follow from the nature and characteristics of the TC. The latter, although it regulates heterogeneous relations in the field of customs affairs in its broadest sense, however, serves as a single (consolidated), legally and logically integral legal act, internally agreed upon by law. The Customs Code synthesizes legislation in the field of customs, being a serious basis for highlighting the totality of legal norms governing customs as a branch of law, and, in relation to it, a law-forming factor.
Thus, the main hallmark of the entire array of social relations in the field of customs is their complex nature, the heterogeneity of different groups and blocks of their relations. The customs business corresponds to the mechanism of its legal regulation - customs law. But the concept of a mechanism involves consideration of the issue of methods of legal regulation, without clarifying the specifics of which it is impossible to distinguish between different branches of law.
The method of legal regulation reflects and expresses what kind of volitional relations provided for by law, the participants in the relevant legal relations can and should be in, i.e. - how, in the volitional aspect, one participant in the relationship can interact with another.
The specificity of the customs business as an object of legal regulation lies in the purposeful activity of the state to regulate foreign economic activity by establishing the procedure and conditions for the movement of goods and vehicles across the customs border, therefore, the authoritative (imperative) method prevails in customs legal regulation. It manifests itself in the establishment of all kinds of mandatory prescriptions, prohibitions and restrictions.
The instructions are expressed in the imposition of direct duties both on the customs authorities and on persons moving goods to perform certain actions (for example, on customs clearance, etc.) provided for by the relevant customs legal norm.
Prohibitions are the same prescriptions, but they impose an obligation on the participants in customs legal relations not to perform certain actions under the conditions provided for by the legal norm (for example, a ban on actions that fall under the signs of violation of customs rules, etc.). Along with prohibitions, various restrictions are also established (on serving in the customs authorities, on the import of goods and vehicles, on participation in proceedings on violations of customs rules, etc.).
Less widely, but still used in customs law and dispositive method. But this mainly refers to the establishment of the powers of certain participants in customs legal relations (for example, the right to choose and change the customs regime by a person moving goods, the right of customs officials to use those forms of customs control that they consider sufficient to ensure compliance with customs legislation) .
Based on the above characteristics of the subject and method of customs legal regulation, we can conclude that no other branch of Russian law has such a subject and method of legal regulation. Consequently, customs law is the same independent entity in the Russian legal system as the basic branches of law: constitutional, administrative, civil, criminal, etc. However, unlike them, customs law is a complex branch of law along with, for example, municipal, business law and a number of other branches.
In addition to the subject and method of legal regulation, its principles are independent and very important in the structure of law.
The principles of customs law are the initial normative and guiding principles of customs and legal regulation. They ensure the interconnection of customs law, customs legislation and customs policy, guarantee the continuity and consistency of the rule-making process in the field of customs, contribute to the timely cancellation of outdated and the adoption of new regulatory legal acts, as well as the interpretation of legal acts and the elimination of legal gaps in customs legislation. The principles of customs law include:
1. The principle of legality is of a general legal nature and means that the actions of all participants in foreign economic activity must strictly comply with the provisions of the Constitution of the Russian Federation, federal laws and other legislation, as well as international legal norms. Movement of goods and vehicles across the customs border of the Russian Federation, in accordance with Part 2 of Art. 12 of the Labor Code, must be carried out in the manner prescribed by the Customs legislation.
2. The principle of reciprocity and sovereign equality of states is applied within the framework of universally recognized international legal norms. Countries that provide Russia with the freest possible access of goods to domestic markets should have appropriate conditions for
rates of own goods to the customs territory of the Russian Federation.
3. The principle of equality acts as one of the characteristics of a democratic society. In the field of customs, according to Part I, Art. 12 of the Labor Code, all persons on an equal basis have the right to import and export goods and vehicles, as well as to carry out foreign economic activity on conditions that do not contradict the current legislation. As a rule, none of the subjects of foreign economic activity can be deprived of such a right or limited in it.
4. The principle of protecting state and public security, according to Art. 13 TK, means a ban on movement individual goods and vehicles across the customs border of the Russian Federation, based on considerations state security, protection of public order, morality of the population, protection of animals and plants, protection of the natural environment and other interests.
5. The principle of protecting the economic sovereignty of Russia is expressed in the establishment by the state of quantitative restrictions on the movement certain types goods. Such restrictions may be based on the directions of economic policy, the conditions for the fulfillment of Russia's international obligations, the need to sew up internal consumer market, as well as be a response to discriminatory or other measures that infringe on the interests of Russian individuals foreign states and their unions.
6. The principle of freedom of choice of the customs regime is established by Art. 156 of the Labor Code and is characterized by the fact that a person moving goods has the right to choose any customs regime for such goods at any time, as well as change it to another. At the same time, the consumer properties of the goods, their quantity, country of origin and other conditions stipulated by the customs legislation do not matter.
The considered principles of customs law are unified, inextricably linked and reflect the most important beginnings of this branch of legislation.
1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS... 3
2. PRINCIPLES OF MTAP.. 3
3. MTAP SOURCES.. 4
4. THE CONCEPT OF THE SUBJECT OF INTERNATIONAL CUSTOMS LAW.. 4
5. OBJECT OF INTERNATIONAL CUSTOMS LAW.. 5
6. MAIN INSTITUTIONS OF INTERNATIONAL CUSTOMS LAW.. 6
7. INTERNATIONAL LEGAL REGIME OF THE CUSTOMS TERRITORY AND CUSTOMS BORDERS.. 6
8. BASES OF EUROPEAN CUSTOMS LAW. MAIN CHARACTERISTICS OF THE EU CUSTOMS UNION.. 8
9. COOPERATION OF THE STATES - PARTICIPANTS OF THE CIS IN THE CUSTOMS SPHERE .. 12
10. FORMATION OF THE CUSTOMS UNION WITHIN THE FRAMEWORK OF THE EURASEC AND THE IMPLEMENTATION OF THE ACCEPTED INTERNATIONAL OBLIGATIONS IN THE NATIONAL LEGISLATIONS OF THE MEMBER STATES OF THE CUSTOMS UNION.. 14
11. TECHNICAL REGULATION AND APPLICATION OF SANITARY, VETERINARY AND PHYTOSANITARY MEASURES. 17
12. PERFORMANCE OF INTERNATIONAL CONTRACTS IN THE FINANCIAL SPHERE.. 20
13. The execution of international treaties regarding information interaction and statistics, as well as the decision of the Interstate Council at the level of government heads of November 19, 2010 No. 61 "On urgent measures of information exchange between the customs authorities of the Customs Union". 21
14. DEVELOPMENT OF THE JUDICIAL SYSTEM OF THE CUSTOMS UNION IN ACCORDANCE WITH THE ADOPTED PROTOCOL ON AMENDING THE AGREEMENT ON THE ESTABLISHMENT 22
15. UNIFICATION OF TRADING REGIMES.. 22
16.RESTRICTIVE MEASURES IN MUTUAL TRADE.. 23
17. IMPROVEMENT OF THE WORK OF THE SECRETARIAT OF THE CUSTOMS UNION COMMISSION FOR THE IMPLEMENTATION OF INTERNATIONAL TREATIES.. 24
18. BOLIVARIAN ALLIANCE FOR THE PEOPLES OF OUR AMERICA (ALBA) 24
19. ANDean COMMUNITY.. 27
20. MERCOSUR. 31
21. UNION OF SOUTH AMERICAN NATIONS.. 33
WRITTEN EXAM TOPICS: 36
1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS
International Customs Law (MTAP)- a system of principles and norms that regulates relations between states and other subjects of the MTAP in the field of customs and coordinates customs relations to ensure economic security and sovereignty in world economic relations, due to the development of common economic global relations.
MTAP is an integral part of International Public Law (IPL).
WFP- a set of norms that are a generally binding criterion of legally permitted and legally prohibited and through which international cooperation in the relevant fields is managed or enforcement of the norms of International Law is carried out.
MTAP entities:
1) states;
2) international organizations carrying out activities in the field of trade and customs;
3) nations and peoples advocating the definition of their statehood;
4) state-like formations.
The current norms of the MTAP apply to legal entities and individuals of the state that is the subject of this right (legal entities and individuals indirectly (through the state) are specific subjects of the MTAP).
These persons are participants in international customs relations.
MTAP is created by states and its other entities in order to regulate international customs relations (states strive to create the best conditions for the movement of goods that are objects of international trade; in addition, in modern conditions, MTAP is designed to provide a reliable basis for the safe operation of MTAP subjects, legal and individuals in the customs area).
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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 language, he must "bring information from long-term memory into operational memory", make it ready for immediate and effective 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 students of higher educational institutions. UDC BBK ya73 Information and legal support provided by the Garant company ISBN (Yurayt Publishing House) ISBN (ID Yurayt) 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 of the customs authorities of the Russian Federation Types of activities of the customs authorities of the Russian Federation Concept and the norms of customs law 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 customs payments Commodity nomenclature of foreign economic activity Procedure for calculating customs payments Tax value added, 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 The concept and composition of violation of customs rules Types of administrative offenses in the field of customs Proceedings on cases of violations of customs rules Participants in proceedings on a case of violation of customs rules Types of economic crimes in the field of customs ... 168
5 Accepted abbreviations 1. Regulations Constitution 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 of the Tax Code tax code Russian Federation: part one dated 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 abbreviations foreign economic activity HS activities Harmonized Commodity Description and Coding System 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 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 federal bodies state power and is 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, 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 administrations are created in accordance with the borders 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 Administration 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 departments, customs offices and customs posts operate 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 established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties RF prohibitions and restrictions on goods moved 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 illegal interference at Russian airports 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) require 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) 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, to prosecute and detain 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 with the requirements to eliminate violations of the customs legislation of the Russian Federation and monitor the implementation specified requirements; 13) bring before the courts or arbitration courts lawsuits and applications: on the forced collection 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 of activity of the 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 transactions 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 under 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 of section II of the TC) and customs clearance as a function of customs authorities (subclause 1 of article 403 of the TC); 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 on 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 computing centers and other institutions, as well as government unitary enterprises, whose activities contribute to the solution of tasks assigned to the 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, pointing to the necessary conditions, causing the emergence of a legal relationship, defining 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
S.V. Khalipov CUSTOMS REPRESENTATIVE HANDBOOK FOR PREPARATION FOR THE QUALIFICATION EXAM 2nd edition corrected MOSCOW Jurisprudence 2012 UDC 34:339.543 BBK 67.401 Х17
VOLGOGRAD BRANCH OF MOSCOW FINANCIAL AND LAW UNIVERSITY MFUA Department Specialty of Administrative Law and Customs 38.05.02 "Customs" Issues discussed and approved at the meeting
S.V. Khalipov CUSTOMS REPRESENTATIVE ANSWERS TO EXAM QUESTIONS FOR SPECIALISTS IN CUSTOMS OPERATIONS 13th revised edition MOSCOW Jurisprudence 2017 UDC 34:339.543 BBK 67.401 Х17
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION OF HIGHER EDUCATION K.E. TSIOLKOVSKY"
UDC 336.24 BBK 65.261-18 Art. Lecturer of the Department of Taxes and Customs Baikal State University of Economics and Law, Irkutsk Candidate of Economics, Tatarnikov Konstantin Mikhailovich [email protected]
MOSCOW STATE UNIVERSITY OF COMMUNICATIONS (MIIT) LEGAL INSTITUTE M. V. STEPANENKO CUSTOMS LAW Curriculum of discipline MOSCOW 2010 UDC 339.5 LBC 65.428 С 79 Stepanenko, M. V.
ALL-RUSSIAN ACADEMY OF FOREIGN TRADE OF THE MINISTRY OF ECONOMIC DEVELOPMENT OF RUSSIA Â. Khalipov TAMONONONS PRUAL TEXTBOOK FOR BACHELORS 6th edition, revised and supplemented Recommended by the Ministry of Education
UDC 339.543:34 Arkhipov A.N. Customs law: methodological guide / A. N. Arkhipov. Kostroma: Publishing House of the Kostroma State technological university, 2007. - 14 p. The manual contains
S.V. Khalipov CUSTOMS LAW QUESTIONS AND ANSWERS 4th edition supplemented Recommended by the Educational and Methodological Center "Professional Textbook" as a textbook for students of higher educational institutions,
S.V. Khalipov CUSTOMS LAW QUESTIONS and ANSWERS 2nd edition, supplemented Recommended by the Educational and Methodological Center "Professional Textbook" as a textbook for students of higher educational institutions
Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation within the EurAsEC. Single customs territory. Functions of the customs authorities of the Russian Federation. Single customs territory
Educational institution of trade unions of higher education "ACADEMY OF LABOR AND SOCIAL RELATIONS" BASHKIR INSTITUTE OF SOCIAL TECHNOLOGIES (branch) Department " Civil law and process” ABSTRACT TO THE WORKING
TOPICS OF SEMINAR LESSONS SEMINAR 1 Concept, subject, system and sources of customs law. Customs business and customs policy of the Customs Union 1. The concept of customs law. 2. Subject and method
S.V. Khalipov CUSTOMS LAW QUESTIONS AND ANSWERS 3rd edition supplemented Recommended by the Educational and Methodological Center "Professional Textbook" as a textbook for students of higher educational institutions,
federal state budgetary educational institution higher education "RUSSIAN ACADEMY OF THE NATIONAL ECONOMY AND PUBLIC SERVICE UNDER THE PRESIDENT OF THE RUSSIAN FEDERATION" INSTITUTE OF LAW
Annotation to the work program of the discipline "Customs" (specialty 080506.65 "Logistics and supply chain management", specialization "Supply chain management") 1. The objectives of mastering the discipline (module)
Federal State Budgetary Educational Institution of Higher Education "RUSSIAN ACADEMY OF THE NATIONAL ECONOMY AND PUBLIC SERVICE UNDER THE PRESIDENT OF THE RUSSIAN FEDERATION" Institute of Law
1 2 SD.7.2.4 Customs Customs in the Russian Federation. Legal bases of the organization and activity. Cooperation of the customs service with the countries of near and far abroad in the field of customs
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FEDERAL CUSTOMS SERVICE ORDER dated December 21, 2015 N 2605 ON APPROVAL OF THE PROGRAM OF QUALIFICATION EXAM FOR SPECIALISTS IN CUSTOMS OPERATIONS Based on part 2 of Article 64 of the Federal
Questions for the final interdisciplinary exam in the specialty "Customs" 1. The purpose and objectives of customs statistics in accordance with the customs code of the Russian Federation. 2. The main sections and directions of customs
Order of the Federal Customs Service of Russia 2605 dated December 21, 2015 On approval of the qualification examination program for customs operations specialists Based on Part 2 of Article 64 of the Federal Law of November 27
Federal Agency for Education State Educational Institution of Higher Professional Education "Ural State Law Academy» Department of State legal disciplines
Pokrovskaya, VV Customs business: a textbook for bachelors / VV Pokrovskaya. M. : Yurayt Publishing House; ID Yurayt, 2012. 731 p. Contents Accepted abbreviations. Preface Chapter 1. Sphere of customs activity
FEDER A L N A T O M E N A YA SERVICE (FTS OF RUSSIA) ORDER December 21, 2015 2605 Moscow On approval of the program of the qualification exam for customs operations specialists
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Trans-Business Group of Companies Customs clearance. Logistics TC EAEU Chapter 31 Calculation of customs duties and taxes For 20 years we have been bringing you success Chapter 31 Calculation of customs duties and taxes Contents.
NV KOSOLAPOVA CUSTOMS LAW Teaching aid for the study of discipline For students of the Faculty of Law full-time, part-time and part-time departments. Specialty: 030501 "Jurisprudence"
Sidorov, V. N. Customs law: textbook for bachelors / V. N. Sidorov. 4th ed., revised. and additional M.: Yurait Publishing House, 2013. 439 p. Series: Bachelor. Basic course. Table of contents Accepted abbreviations 7
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION ORDER dated April 19, 2011 N 1500 ON FEDERAL STATE REQUIREMENTS TO THE MINIMUM CONTENT OF ADDITIONAL PROFESSIONAL EDUCATIONAL
1. Goals and objectives of the discipline
2 1. Aims and objectives of the discipline The purpose of the discipline is to prepare for professional activity in customs authorities and organizations, federal and regional authorities, commercial organizations,
Federal Customs Service State Educational Institution of Higher Education "Russian Customs Academy" RUSSIAN CUSTOMS ACADEMY Institute distance learning, retraining
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ANO VO "RUSSIAN NEW UNIVERSITY" FACULTY OF LAW DEPARTMENT OF LEGAL REGULATION OF FOREIGN TRADE AND CUSTOMS LIST OF TOPICS OF FINAL QUALIFICATION WORKS (thesis) in the specialty 38.05.02
Non-state educational institution of higher professional education "INSTITUTE OF STATE ADMINISTRATION" Department of State Law Disciplines Direction 030900.62 Jurisprudence
TEST 1 1. The objects of customs policy include 1. customs relations arising in the process of customs legal regulation by the legislation of the Russian Federation 2. participants in foreign economic activity, social strata, groups 3. bodies
Ministry of Economic Development and Trade of the Russian Federation State University - Higher School of Economics Nizhny Novgorod Branch Faculty of Law Department of Criminal Law and Criminal Procedure
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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
Customs procedures: customs warehouse customs procedure, duty-free trade customs procedure Andrey Pashchenko
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The views expressed in this document are those of the author and do not necessarily reflect the views or policies of the Asian Development Bank (ADB) or its Board of Directors, or the Governments they represent. ADB
1 Draft CUSTOMS CODE OF THE REPUBLIC OF KAZAKHSTAN CONTENTS I. GENERAL PART SECTION 1. MAIN PROVISIONS Chapter 1. GENERAL PROVISIONS Article 1. Customs regulation in the Republic of Kazakhstan Article 2. Customs
Moscow Business School Seminars Source URL: https://mbschool.ru/seminars/7991 Cargo clearance under the conditions of the Customs Union. Rules and procedures Duration of training 24 academic hours. Format
November 27, 2010 N 311-FZ RUSSIAN FEDERATION FEDERAL LAW ON CUSTOMS REGULATION IN THE RUSSIAN FEDERATION Adopted State Duma November 19, 2010 Approved by the Federation Council on November 24
Guidelines for practical exercises in the discipline "Customs Law" Lesson 1 "SUBJECTS OF THE CUSTOMS BUSINESS IN RUSSIA" (2 hours) 1. The concept and types of subjects of the customs business in Russia. 2. Federal
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION ST. PETERSBURG STATE UNIVERSITY OF AEROSPACE
Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Tyumen State Oil and Gas University"
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION NEI HPE "MOSCOW ACADEMY OF ECONOMICS AND LAW" Voronezh Branch Department of Legal Disciplines APPROVED Director of the Voronezh Branch Doctor of Technical Sciences, Professor.
Moscow Business School Seminars Source URL: https://mbschool.ru/seminars/7491 Foreign Economic Activity Director
MINSK INNOVATIVE UNIVERSITY Faculty of Communications and Law Department of Legal Disciplines Guidelines for students of the specialty transport logistics on writing a managed independent
(Organization of customs affairs_rus_3kr_zim_aidarkhanova K_TD (2k4g full-time) Test author: Aidarkhanova K.N. Course name: Organization of customs affairs Test name: Organization of customs affairs Intended
Lecture 10 Supervision over the implementation of legislation in the implementation of operational-search activities 10.1. The concept and tasks of supervision over the implementation of legislation at 10.2. Object, limits and subject of supervision
The direct passing of an exam or test in any academic discipline is always preceded by a fairly short period when the student must concentrate and systematize his knowledge. In computer language, he must "bring information from long-term memory into operational memory", make it ready for immediate and effective use. The specifics of the period of preparation for an exam or test is that the student no longer studies anything (there is simply no time for this): he only remembers and systematizes what he has learned.
The proposed manual will help students in solving this particular problem in relation to the course "Customs Law".
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, the measures of customs and tariff regulation and the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the 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, are applied, 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.
Table of contents
Accepted abbreviations
I. GENERAL
Topic 1. CUSTOMS REGULATION AND CUSTOMS BUSINESS IN THE RUSSIAN FEDERATION
1.1. Customs regulation and organization of customs affairs in the Russian Federation
1.2. Customs authorities of the Russian Federation
1.3. Functions and rights of the customs authorities of the Russian Federation
1.4. Types of activities of the customs authorities of the Russian Federation
1.5. The concept and norms of customs law
1.6. Principles of customs law
1.7. Customs policy of the Russian Federation
Topic 2. SUBJECTS AND OBJECTS IN THE FIELD OF CUSTOMS LAW
2.1. Individuals and legal entities as subjects of customs law
2.2. Object and subject of customs legal relationship
Topic 3. CUSTOMS CLEARANCE
3.1. Basics of customs clearance
3.2. Start and end of customs clearance
3.3. Place and time of customs clearance
3.4. Benefits provided during customs clearance
3.5. Customs operations and procedures prior to the customs declaration of goods
3.6. Persons carrying out temporary storage of goods
3.7. Customs declaration
Topic 4. CUSTOMS CONTROL
4.1. Basics of customs control
4.2. Forms of customs control
4.3. Ways and means of customs control
4.4. Control of goods containing objects of intellectual property
4.5. Currency control in the field of customs
Topic 5. CUSTOMS PAYMENTS
5.1. Types of customs payments
5.2. Commodity nomenclature of foreign economic activity
5.3. The procedure for calculating customs payments
5.4. Value added tax, excises and customs duties
5.5. Special, anti-dumping and countervailing duties
II. SPECIAL PART
Topic 6. MAIN CUSTOMS REGIMES
6.1. General procedure for the application of customs regimes. Types of customs regimes
6.2. Main customs regimes
Topic 7. ECONOMIC CUSTOMS REGIMES
7.1. Customs regimes for the processing of goods
7.2. Customs regimes of temporary importation and customs warehouse
7.3. Free customs zone (free warehouse)
Topic 8. FINAL AND SPECIAL CUSTOMS REGIMES
8.1. Re-import and re-export
8.2. Destruction and abandonment in favor of the state
8.3. Temporary export and duty-free trade
8.4. Movement of supplies and other special customs regimes
Topic 9. SPECIAL CUSTOMS PROCEDURES
9.1. Vehicle movement
9.2. Movement of goods by individuals
9.3. Movement of goods in international mail
9.4. Movement of goods by certain categories of foreign persons
9.5. Movement of goods by pipelines and power lines
Topic 10. ADMINISTRATIVE RESPONSIBILITY IN THE FIELD OF CUSTOMS
10.1. Administrative liability for violations of customs rules. Appeal against decisions, actions (inaction) of customs authorities and their officials
10.2. The concept and composition of violation of customs rules
10.3. Types of administrative offenses in the field of customs
10.4. Proceedings on cases of violation of customs rules
10.5. Participants in the proceedings on the case of violation of customs rules
10.6. Types of economic crimes in the field of customs.
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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, directly related to the external and internal politics 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 regulations contained various definitions concepts 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 moving goods and vehicles across the customs border of the Russian Federation, collecting customs payments, 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 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 purpose of the state monopoly of the customs business is to ensure centralized regulation 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, the legal status of which contains the authority to establish customs borders, customs duties and fees ( Article 71, paragraphs "g", "h"; Part 1, paragraph "n", Article 72; Article 73; Part 1, 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 the customs business, if in the Labor Code of the Russian Federation and in other acts of the legislation of the Russian Federation on customs contains 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. , - a non-independent branch of law - a sub-branch of administrative law, - this is the institution of the 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 the 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 legal framework 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 various types of 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 - determines under what conditions a specific customs rule. 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 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 norms of TP, 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 - 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 action of TP in time: General rule: the norms of the TA are applied to relations that arose after their entry into force, and do not have retroactive effect, except for the cases provided for in clause 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 vehicles through 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 General position about 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 in cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses.
5.Customs posts - this is a Torgan, which is part of the system of customs authorities of the Russian Federation and operates under the general supervision of the FCS of Russia, the management of the RTU and the direct management of 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 of 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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