Customs in Russian Federation constitute the customs policy, as well as the procedure and conditions for the movement of goods across the customs border of the Russian Federation and Vehicle, collection of customs duties, customs clearance, customs control and other means of implementing customs policy.

Customs is the responsibility of the federal authorities. state power. The Russian Federation implements a unified customs policy, which is integral part its domestic and foreign policy.

Goalscustoms policy of the Russian Federation are providing the most effective use tools customs control and regulation of commodity exchange on the customs territory of the Russian Federation, participation in the implementation of trade and political tasks to protect Russian market, stimulating the development national economy, promoting structural adjustment and other tasks of Russia's economic policy.

The customs territory of the Russian Federation constitute the land territory of the Russian Federation, territorial and internal waters and the airspace above them. It also includes artificial islands, installations and structures located in the maritime exclusive economic zone of the Russian Federation, over which Russia has exclusive jurisdiction in relation to customs affairs.

The general management of the customs business is carried out by the President of the Russian Federation and the Government of the Russian Federation. central authority of the federal executive power of the Russian Federation, directly managing the customs business in the Russian Federation, is FTS of Russia.

FCS of Russia – federal agency executive power, which, in accordance with the legislation of the Russian Federation, performs the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The FCS of Russia is under the jurisdiction of the Ministry economic development and trade of the Russian Federation.

The structure of the customs authorities includes :

– FCS of Russia;

– regional customs offices;

– customs;

- customs posts.

The creation, reorganization and liquidation of regional customs departments and customs houses are carried out by the Federal Customs Service of Russia. Regional customs departments, customs offices and customs posts operate on the basis of the provisions of the Federal Customs Service of Russia.

To conduct examinations and research of goods for customs purposes, the Federal Customs Service of Russia creates customs laboratories.

In order to carry out research work in the field of customs, train personnel and improve their skills, there are scientific research institutions and educational establishments professional and additional education.

The Federal Customs Service of Russia creates computer centers, printing, construction and maintenance and other enterprises and organizations whose activities contribute to solving the problems of the customs authorities of the Russian Federation.

The customs authorities of the Russian Federation perform the following main functions:

- ensure compliance with the legislation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation; take measures to protect the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs;

- provide, within the limits of their competence, the economic security of the Russian Federation, which is the economic basis of its sovereignty;

– protect the economic interests of the Russian Federation;

- use tools customs regulation trade and economic relations;

- collect customs duties, taxes and other customs payments;

- participate in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, implement these measures;

– ensure compliance with the permit procedure for the movement of goods and vehicles across the customs border of the Russian Federation;

- fight against smuggling, violations of customs rules and tax legislation related to goods transported across the customs border of the Russian Federation, stop illegal circulation of narcotic drugs, weapons, objects of artistic, historical and archaeological heritage of the peoples of Russia and foreign countries, objects of intellectual property across the customs border of the Russian Federation; property, endangered species of animals and plants, their parts and derivatives, other goods, as well as assist in the fight against international terrorism and the suppression of unlawful interference at the airports of the Russian Federation in the activities of international civil aviation;

- carry out and improve customs control and customs clearance, create conditions conducive to the acceleration of trade across the customs border of the Russian Federation;

- lead customs statistics foreign trade and special customs statistics of the Russian Federation;

– carry out control over the export of strategic and other materials vital for the interests of the Russian Federation;

- carry out currency control within their competence;

– implement a unified financial and economic policy, develop the material, technical and social base of customs authorities, create the necessary conditions labor for employees of these bodies.

Federal customs Service exercises the following powers in the established field of activity:

1. Submits projects to the Government of the Russian Federation federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the Government of the Russian Federation on issues related to the scope of the Service established by paragraph 1 of these Regulations, as well as a draft annual work plan and forecast performance indicators of the Service;

2. Based on and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, adopts the following regulatory legal acts in the established field of activity:

The procedure for maintaining registers of persons carrying out activities in the field of customs;

The procedure for maintaining the register of banks, other credit institutions and insurance organizations whose bank guarantees are accepted by the customs authorities as security for the payment of customs payments;

3. On the basis of federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation and in the manner prescribed by them, exercise the following powers of control and supervision in the established field of activity:

Carries out the collection customs duties taxes, anti-dumping, special and countervailing duties, provisional anti-dumping, provisional special and provisional countervailing duties, customs fees, controls the correctness of the calculation and timeliness of payment of the said duties, taxes and fees, takes measures to enforce their collection or return;

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

Carries out customs clearance and customs control;

Takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature externally economic activity, on the origin of the goods from a particular country (country of origin of the goods);

Issues qualification certificates to customs clearance specialists;

Carries out the annulment of qualification certificates of specialists in customs clearance;

Carries out proceedings on cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;

Carries out inquiry and production of urgent investigative actions in accordance with the criminal procedure legislation of the Russian Federation;

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

Carries out transport control at checkpoints across the state border of the Russian Federation;

The Federal Customs Service, in order to exercise its powers in the established field of activity, has the right to:

1. Create, reorganize and liquidate regional customs administrations, customs offices and customs posts, including 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;

2. Approve general or individual regulations on regional customs administrations, customs offices and customs posts;

3. Organize the conduct of the necessary research, testing, examinations, analyzes and evaluations, as well as scientific research in the established field of activity;

4. Request information necessary for making decisions on issues related to the established field of activity;

5. Provide legal entities and individuals with clarifications on issues related to the established field of activity;

6. Exercise control, including financial control, over the activities of customs authorities and representative offices of the Service abroad;

7. Involve, in accordance with the established procedure, scientific and other organizations, as well as scientists and specialists, for the study of issues related to the established field of activity;

8. Apply measures of a restrictive, preventive and preventive nature provided for by the legislation of the Russian Federation, aimed at preventing and (or) suppressing violations by legal entities and citizens of mandatory requirements in the established field of activity, as well as measures to eliminate the consequences of these violations;

9. Create advisory and expert bodies (councils, commissions, groups, colleges) in the established field of activity;

10. Develop and approve samples of service certificates and the procedure for wearing uniforms;

11. Issue individual legal acts on issues of the established field of activity.

The Federal Customs Service is not entitled to exercise in the established area of ​​activity the functions of managing state property and providing paid services, except for cases established by decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

The Federal Customs Service is headed by a head appointed to and dismissed by the Government of the Russian Federation.

The head of the Federal Customs Service is personally responsible for the implementation of the powers assigned to the Service in the established field of activity.

The head of the Federal Customs Service has deputies, the number of which is established by the Government of the Russian Federation.

Deputy heads of the Federal Customs Service are appointed and dismissed by the Government of the Russian Federation on the proposal of the head of the Federal Customs Service.

The Deputy Head of the Federal Customs Service, who oversees the operational and investigative work of the customs authorities, is accountable to the head of the Federal Customs Service on financial and economic activities, and is vested with the right to make independent decisions on issues of operational and official activities.

Head of the Federal Customs Service:

1. Distributes duties among his deputies;

2. Submits to the Government of the Russian Federation:

Draft regulation on the Service;

Proposals for headcount and payroll officials and employees of the central office of the Service and customs authorities;

Proposals for the appointment and dismissal of the Deputy Head of the Service;

Draft annual plan and forecast indicators of the activities of the Service, as well as a report on their implementation;

3. Approves the structure and staffing the central office of the Service within the limits of the number of officials and employees established by the Government of the Russian Federation, an estimate of income and expenses for the maintenance of the Service within the limits approved for the corresponding period of appropriations provided for in the federal budget;

4. Approves the number and wage fund of officials and employees of regional customs departments, customs offices and organizations under the jurisdiction of the Service, and representative offices of the Service abroad within the limits established by the Government of the Russian Federation;

5. Approves the provisions on structural divisions the central office of the Service;

6. Installs standard form contract for service in the customs authorities and the procedure for its conclusion;

7. Establishes the procedure for awarding the first special rank to a customs officer appointed to the position of middle commanding staff or senior commanding staff, and the next special ranks from major of the customs service to colonel of the customs service.

The Federal Customs Service is a legal entity, has a seal depicting the State Emblem of the Russian Federation and with its name, other seals, stamps and standard forms, as well as accounts opened in accordance with the legislation of the Russian Federation.

The Federal Customs Service has a heraldic sign - an emblem, a flag and a pennant, approved in the prescribed manner.

The Federal Customs Service of Russia is the central executive body of the federal government, which directly manages the customs business in the Russian Federation. He leads, unites and directs the activities of the customs authorities. As a federal body of the FCS of Russia, it is responsible for the implementation of the customs policy of the Russian Federation; ensures compliance with the law customs and other legislation, development, strengthening the unity of the entire system of customs authorities headed by him. The Federal Customs Service of Russia performs not only the functions of direct management of the customs business, but also coordinating and control functions in this area. In cases provided for by the Labor Code of the Russian Federation, as well as other acts of legislation, the FCS of Russia issues, within its competence, acts on customs matters that are binding on all customs authorities of the Russian Federation, enterprises, institutions, organizations, regardless of ownership, as well as officials and citizens.

The FCS of Russia, as a federal executive body, carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation and bodies local government. In some cases, the FCS of Russia may enter into direct relations with officials of enterprises, institutions, organizations, as well as individuals (for example, when officials of the FCS of Russia conduct an inquiry into smuggling).

The legal status of the FCS of Russia, its tasks and functions, rights and obligations, structure are determined in the Labor Code of the Customs Union of the Russian Federation.

The FCS of Russia solves all the problems arising from the goals of the state customs policy of the Russian Federation.

The structure of the FCS includes:

8 main departments:

Main organizational and inspection department (office of the chairman of the Federal Customs Service of the Russian Federation);

General Directorate of Organization of Customs Control;

General Directorate for Combating Smuggling;

General Directorate of Commodity Nomenclature and Trade Restrictions;

Main Logistics Department;

Main Directorate of Federal Customs Revenues;

Main Financial and Economic Department;

Main Department of Information Technology.

11 controls:

Personnel Department;

Currency Control Department;

Department of Customs Cooperation;

Case Management;

Control and Audit Department;

legal management;

Management of own security;

Department of Customs Inspection;

Department of Customs Statistics and Analysis;

Department of Customs Investigations and Inquiries;

Office of the organization of power supply.

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

The territorial subdivisions of the FCS are 7 RTUs:

Central Customs Administration (includes 28 local customs offices: Belgorod, Bryansk, Vladimir, Voronezh, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow East, Moscow West, Moscow North, Moscow South, Noginsk, Oryol, Podolsk, Ryazan, Smolensk , Tambov, Tver, Tula, Shchelkovo, Yaroslavl, Central excise, Central operational and Central rear);

North-Western Customs Administration (includes 23 customs: Arkhangelsk, Bagrationovskaya, Baltic, Velikolukskaya, Vologda, Vyborgskaya, Kaliningradskaya, Kaliningradskaya operative, Kingiseppskaya, Kostomukskaya, Murmanskaya, Nemanskaya, Novgorodskaya, Petrozavodskaya, Pskovskaya, Pulkovo, St. Petersburg, Sebezhskaya , Sortavalsk, Syktyvkar, North-Western excise, North-Western operational, North-Western rear, as well as a specialized unit - the Canine Center of the North-Western Customs);

Southern Customs Administration (includes 20 customs offices: Adygei, Astrakhan, Volgograd, Dagestan, Ingush, Kabardino-Balkarian, Kalmyk, Karachay-Cherkess, Krasnodar, Millerovo, Mineralovodsk, Novorossiysk, Rostov, North Ossetian, Sochi, Stavropol, Taganrog, Tuapse, Chechen, Southern operational);

Privolzhsky customs administration (includes 16 customs offices: Bashkortostan, Kirov, Mari, Mordovia, Nizhny Novgorod, Orenburg, Penza, Perm, Samara, Saratov, Tatarstan, Togliatti, Udmurt, Ulyanovsk, Chuvash, Volga operational);

Ural customs administration (includes 10 customs offices: Yekaterinburg, Koltsov, Kurgan, Magnitogorsk, Nizhny Tagil, Tyumen, Khanty-Mansiysk, Chelyabinsk, Yamalo-Nenets, Ural operational);

Siberian customs administration (includes 19 customs offices: Altai, Bratsk, Buryat, Gorno-Altai, Trans-Baikal, Irkutsk, Kemerovo, Krasnoyarsk, Naushkinsk, Novosibirsk, Omsk, Tolmachevsk, Tomsk, Tuva, Khakass, Chita, East Siberian Operational, Siberian operational, Siberian rear);

Far Eastern Customs Administration (includes 16 customs offices: Amur, Birobidzhan, Blagoveshchensk, Vanino, Vladivostok, Grodekovo, Kamchatka, Magadan, Nakhodka, Sakhalin, Ussuri, Khabarovsk, Khasan, Chukotka, Yakutsk, Far Eastern operational).

RTUs manage the customs business in their region, which is determined by the Federal Customs Service of Russia. The tasks of the RTU include the organization of customs affairs, ensuring the timely transfer of customs payments to the federal budget, generalization and analysis of customs practice, development and implementation, within its competence, of measures aimed at ensuring the unity of the customs territory of Russia, its economic security in the part related to customs business , the fight against smuggling and other customs offenses, organizational, logistical, financial, personnel, social and other support for its activities and the activities of subordinate bodies. Customs is directly subordinate to RTU. There are customs directly subordinate to the FCS. The task of customs is to carry out customs activities in their region, including the customs clearance of goods, their placement under a certain customs regime, the production of customs procedures, the collection of customs payments, customs control. customs are law enforcement ensuring, within their competence, the implementation of legislation on criminal and administrative proceedings. Customs carry out its activities through customs posts. Structure, headcount customs officers are determined by RTU.

Unlike the FCS, RTU and customs, customs posts are not a legal entity (with the exception of special cases determined by special orders of the FCS). The tasks of the customs post include the direct implementation of customs affairs, customs clearance and customs control in the entrusted area, the fight against administrative offenses in the field of customs affairs. The structure, number of employees, the head of the customs post are determined by the higher customs. Customs law. Textbook for high schools. / Ed. A.A. Bogomolova - M: Yurayt Publishing Group - M-2011.

The main tasks of the FCS of Russia are: determination of the most effective methods for the implementation of tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation. The achievement of this goal is ensured by solving the following tasks:

improving the quality of customs regulation, contributing to the creation of conditions for attracting investments into the Russian economy, revenues to the federal budget, protecting domestic producers, protecting intellectual property, and maximizing the promotion of foreign trade activities;

improvement of customs administration, including the development of a risk management system based on the implementation of customs procedures in accordance with international standards based on the latest achievements in the field of information and management technologies;

strengthening cooperation with Russian, foreign and international bodies and organizations in the fight against terrorism, smuggling of weapons, drugs and counterfeit products, as well as in ensuring economic, environmental and radiation safety.

The implementation of these tasks involves ensuring throughout the territory of the Russian Federation a stable legal regime for foreign trade, based on the following approved by the World Customs Organization: international principles: standardization and improvement of customs legislation, development of norms, rules and procedures in accordance with international standards; transparency and predictability.

Customs legislation, norms, rules and procedures in the field of customs are applied consistently; they are unified, well-known and brought to the attention of all interested parties in an accessible form; minimal intervention.

The customs authorities, to the maximum extent possible, observe the principles of selectivity and sufficiency of customs control, apply a risk management system;

consumer orientation. Customs administration is aimed at improving the quality of customs procedures in relation to legal and individuals as participants in foreign trade activities;

cooperation and partnership. The activities of the customs authorities provide for the development of cooperation with all participants in the foreign trade process, including government bodies, business community, customs services of other states;

balance in terms of the relationship between customs control in the field of security and trade facilitation measures.

As a basis for the activities of the customs authorities of the Russian Federation, new principles will be used, defined in the framework standards for ensuring the security and facilitation of world trade, adopted by the World Customs Organization and approved by the Federal Customs Service.

On the one hand, new approaches to customs administration will be formed, which involve ensuring its high efficiency with external simplicity and speed of clearance of goods and vehicles moved by individuals and legal entities, and on the other hand, these approaches will help solve the problems associated with understating there

The main functions of the FCS of Russia: The FCS of the Russian Federation performs the following main functions:

participate in the development of the customs policy of the Russian Federation and implement this policy;

ensure compliance with the legislation, the control over the implementation of which is entrusted to the customs authorities of the Russian Federation, take measures to protect the rights and interests of citizens, enterprises, institutions and organizations in the implementation of customs affairs;

ensure, within their competence, the economic security of the Russian Federation, which is the economic basis of the sovereignty of the Russian Federation;

protect the economic interests of the Russian Federation;

apply means of customs regulation of trade and economic relations;

collect customs duties, taxes and other customs payments;

participate in the development of economic policy measures in relation to goods transported across the customs border of the Russian Federation, implement these measures;

ensure compliance with the permit procedure for the movement of goods and vehicles across the customs border of the Russian Federation;

fight against smuggling, violations of customs rules and tax legislation related to goods transported across the customs border of the Russian Federation, stop illegal trafficking across the customs border of the Russian Federation of drugs, weapons, objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, objects of intellectual property , endangered species of animals and plants, their parts and derivatives, other goods, as well as assist in the fight against international terrorism and the suppression of unlawful interference at Russian airports in the activities of international civil aviation;

carry out and improve customs control and customs clearance, create conditions conducive to the acceleration of trade across the customs border of the Russian Federation;

keep customs statistics of foreign trade and special customs statistics of the Russian Federation;

maintain the Commodity nomenclature of foreign economic activity;

contribute to the development of foreign economic relations of the republics within the Russian Federation, the autonomous region, autonomous regions, territories, regions, cities of Moscow and St. Petersburg, as well as enterprises, institutions, organizations and citizens;

contribute to the implementation of measures to protect state security, public order, morality of the population, human life and health, protection of animals and plants, protection of the natural environment, protection of interests Russian consumers imported goods;

exercise control over the export of strategic and other materials vital for the interests of the Russian Federation;

carry out currency control within their competence;

ensure the fulfillment of the international obligations of the Russian Federation in the part related to the customs business; participate in the development of international treaties of the Russian Federation affecting the customs business; cooperate with customs and other competent authorities of foreign states, international organizations dealing with customs matters;

carry out research work and consulting in the field of customs; carry out training, retraining and advanced training of specialists in this field for state bodies, enterprises, institutions and organizations;

provide, in accordance with the established procedure, the President of the Russian Federation and the Government of the Russian Federation, other state bodies, enterprises, institutions, organizations and citizens with information on customs issues;

implement a unified financial and economic policy, develop the material, technical and social base of customs authorities, create the necessary working conditions for employees of these bodies.

The Federal Customs Service of the Russian Federation carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation and public associations, In its activities, the Federal Customs Service of the Russian Federation is guided by the Constitution of the Russian Federation, the Labor Code of the Customs Union of the Russian Federation, other federal laws, decrees and orders of the President of the Russian Federation and decrees and orders of the Government of the Russian Federation. State bodies and their officials are obliged to assist the customs authorities of the Russian Federation in solving the tasks assigned to them, including by creating appropriate conditions for this.

The Federal Customs Service of the Russian Federation is directly subordinated to regional customs departments, as well as specialized customs offices (eg Central Energy Customs, Sheremetyevo Customs, Domodedovo Customs, etc.).

Organizational structure of the FCS of Russia. Tasks and functions, i.e. the main activities of the customs authorities determine the internal structure of the FCS of Russia. The organizational structure of the FCS of Russia consists of the following elements: the leadership of the FCS of Russia, the apparatus of the FCS of Russia, consisting of departments and departments.

Among the structural elements, the leading role belongs to the leadership, which includes: the chairman, his deputies, the collegium of the FCS of Russia.

The FCS of Russia is headed by a chairman who is appointed and dismissed by the President of the Russian Federation. The Chairman of the Federal Customs Service of Russia carries out general management of the system of customs authorities. He has deputies who are appointed and dismissed on his recommendation by the Government of the Russian Federation. Responsibilities between the deputies are distributed by the chairman of the FCS of Russia.

Chairman of the FCS of Russia: At the moment, Andrei Belyaninov is in charge of the activities of the FCS of Russia on the principles of unity of command; bears personal responsibility for the fulfillment of the tasks and functions assigned to the FCS of Russia; represents the FCS of Russia and ensures its interaction with other state bodies of the Russian Federation; appoints and dismisses senior officials of the Federal Customs Service of Russia, heads of regional customs departments and customs offices of the Russian Federation, heads of subordinate enterprises, organizations, institutions; establishes the powers of the subordinate customs bodies of the Russian Federation to independently resolve organizational, personnel, financial and other issues; performs other functions and enjoys other rights in accordance with the legislation of the Russian Federation.

The Chairman of the FCS of Russia has the right to delegate certain powers granted to him to subordinate officials.

Members of the board of the FCS of Russia (except for persons included in its composition ex officio) are approved by the Government of the Russian Federation on the proposal of the chairman of the FCS of Russia.

The Collegium, at its regular meetings, considers critical issues associated with the activities of the FCS of Russia. At meetings of the board, reports are heard from the heads of the central office of the Federal Customs Service of Russia, other customs authorities, subordinate enterprises, organizations and institutions. Customs law. Training and metodology complex. / Ed. CM. Stepanenko M., 2012.

Russia performs a number of functions related to the regulation and observance of customs law, is responsible for exports and imports, and forms the amount of duties at the federal and local levels. The list of tasks is huge, therefore the structure of the FCS is branched and has several levels for effective work every official.

From the history of the customs service in Russia

The first organization of the customs service and duties in Russia can be attributed to the X century. Merchants supplying consumer goods by water and land routes were obliged to pay myt at the outposts (current customs points) - the most common tax of that time on goods. The collection was carried out by mytniks. Three centuries later, the Tatar-Mongols who came introduced the tamga, which was charged for the seal of the governor when the goods went on sale. From the word "tamga" and came modern term"customs".

In tsarist Russia, tax collection was done by free-working heads and kissers. They received a premium for increasing income from customs duties, or they themselves paid a shortfall when revenues to the treasury decreased. Abuse of official position, financial transactions of the tsarist "customs officers" were severely punished, up to and including the death penalty.

Over the entire period of formation, management underwent many reforms under Peter the Great and Catherine the Second. TO XIX century for the first time, smuggling is spreading - a way of illegally importing luggage. On the borders with Russia, criminals are sometimes caught with a very large consignment of goods hidden from customs officers. It was only in 1921 that a law was passed to combat smuggling. The period fell on the years of "war communism" - this is the time of shortage and surplus appropriation. In 1924, the first codified charter of customs authorities was adopted, mainly controlling the export and import of goods. The State Customs Committee of Russia was established by decree of the President of the RSFSR in October 1991, and the decree "On the Federal Customs Service" - in 2004.

What is the FCS for the state?

The FCS is the central executive body that controls the import and export of goods, the legality of transportation and establishes duties, and also monitors compliance with the regulatory framework relating to customs. The Federal Customs Service stands for the protection of the economic interests of the country, protecting consumers from counterfeit, smuggling, things that pose a danger to people.

Main tasks and functions of the FCS of Russia

The tasks of the Federal Customs Service are:

• continuous improvement of the conditions of customs regulations on the territory of the Russian Federation to attract foreign investment;
• interaction with international representative offices of customs services for the joint fight against terrorism, smuggling and counterfeiting;
• development in customs administration, introduction of Western software development to the Russian service;
• assistance in the development of foreign economic relations with Russia.

The functions of the customs service are:

• development of customs policy and its application;
• establishment of customs duties;
• protection of the economic interests of the country;
• compliance with the rules and regulations for the movement of goods across the customs border;
• suppression of the actions of smugglers and illegal imported and exported goods.

Legislative framework governing the activities of the FCS

The main legislative document that reflects the functions, tasks, structure of the FCS of Russia is Labor Code RF and Regulations on State Customs Control. Customs policy is formulated in Article 2 of the Labor Code of the Russian Federation. Additions and changes are recorded in additional regulatory documents. A separate article on customs offenses and the competence of the customs authorities is in the Code of Criminal Procedure of the Russian Federation.

Also, the customs service relies on the Constitution of the Russian Federation, federal laws, international agreements, legal acts of the Central Bank of Russia.

FCS structure

The FCS has the following hierarchy:

1. Federal Customs Service.
2. Regional customs structures and customs houses of direct subordination. They report directly to the FCS.
3. Customs.
4. customs posts
5. Departments of technical control and maintenance, departments and costs, department of currency control. They are at every customs post.

Organizational structure of the FCS: leadership

The organizational structure of the FCS is represented by the leadership and staff of the FCS. The head of the service is the head Bulavin V. I. His right hand and the second person in the composition and structure of the central office of the FCS was appointed the first deputy head Davydov R. V.

There are also 6 deputy heads who, in the structure of the FCS, are responsible for various areas of activity of the customs department.

The main tasks of the head of the customs service are:

• resolving issues related to the passage of the customs service in accordance with the legislation of the Russian Federation;
• making changes and personnel changes in the structure of the central office of the FCS of Russia;
• drawing up the budget of the customs service;
• approval of the state and salary fund in the structure of the Federal Customs Service of the Russian Federation, including at the regional level;
• distribution of duties between deputies;
• drafting and approval of decrees and regulations relating to the powers of the Federal Service;
• resolving issues of awards and badges of honor to customs officers who distinguished themselves in the service;
• approval of regulations on subdivisions in the structure of the Federal Customs Service of the Russian Federation.

The head is personally responsible for the activities of the entire system both at the federal and regional levels, and for all violations that are contrary to legal documents.

FCS apparatus

The management structure of the FCS is represented by the following bodies and departments:

1. Main organizational and inspection department. This unit inspects the activities of organizations accountable to the FCS, performs methodological functions, controls the execution of decrees of the head of the customs service, organizes strategic planning and controls its implementation, is responsible for the main economic indicators service, conveys information in an analytical form about the work of the service to the management.
2. Information Technology Department. This division is responsible for information platform for the entire structure of the FCS. Its tasks also include the protection of databases and information technologies, informatization, setting up telecommunications, participation in strategic planning the entire service.
3. Department of customs clearance and control. It develops a general procedure for customs operations when moving goods across the border, monitors the work of all departments of services, participates in the reform of customs policy, and makes proposals for improving the procedures for customs operations.
4. Anti-smuggling department. It is engaged in intelligence in relation to persons violating customs legislation, protects the economic interests of Russia, carries out preventive work in relation to the legal import and export of goods, participates in search activities for violators, participates in the production of criminal cases in accordance with the competence of officials specified in the criminal procedure Code.
5. Logistics Department. Conducting administrative and economic activities in the customs authorities, medical and social service FCS officials.
6. Department of Tariff Regulation and Customs Revenues. It is developing tariff scale duties in accordance with international agreements, regulates the accounting of all taxes paid and monitors their receipt to the treasury, controls compliance with the payment of duties from regional authorities and the receipt of revenues in full.
7. Financial and economic management. It draws up estimates, distributes budgetary funds according to the structure and composition of the Federal Customs Service of Russia, and monitors costs earmarked funds, is engaged in pension provision of persons who served in customs.
8. Control Control over compliance with the correctness of all customs procedures in relation to goods, assistance in protecting the interests of declarants.
9. Department of customs inquiry and investigation. It conducts cases on administrative violations relating to the customs service, monitors compliance with the procedure for the arrest of goods.
10. Legal management. It participates in the preparation of federal laws and international agreements.
11. Office of Trade Restrictions, Currency and Protecting the economic interests of Russia, monitoring compliance by the parties with international agreements, tracking all foreign exchange transactions.
12. Case management. Ensures proper paperwork.
13. Civil service and personnel management. Here, the implementation of personnel policy, staffing, organization of service in the customs authorities is carried out.
14. Public Relations Management. Interaction with the mass media.
15. Office for Combating Corruption. Preventive measures, detection of violations among customs officers of a corrupt nature.
16. Department of Customs Cooperation. The task of the FCS is the participation of Russia in the international arena in the field of customs interests, the preparation and submission of proposals for a joint mutually beneficial agreement with other countries.
17. Management of customs statistics. The duties of this department include calculation, analysis of indicators of economic activity of customs authorities for the past period, comparative analysis between regional customs offices.
18. Control and audit department. Carries out the work of an independent audit in relation to the divisions of the customs service.
19. Control It is engaged in monitoring the observance of commodity nomenclatures and classification in accordance with these nomenclatures.
20. Analytical management. The division analyzes the activities of customs when moving goods across the border of the Eurasian economic union, improves the risk management system, controls the export and import of goods, including the movement of excisable goods, evaluates the efficiency of work within the management structure of the Federal Customs Service of Russia.

Central Customs Administration (CTU)

The FCS activity platform is the Central Customs Administration, which is located, like the FCS, in Moscow. The department of CTU has the most important and largest customs authorities of regional importance, customs, customs posts. 18 regions, 13 customs houses and 91 customs points are subordinated to CTU.

Here they prepare new developments of customs procedures, test and implement software and technology. Over the years of its existence, the CTU has become one of the significant divisions of the FCS. On its customs territories, 4 departments have been created to control the customs border with Ukraine and Belarus. The share of management accounts for the bulk of the income of customs activities.

Regional Customs Administrations (RTU)

The Federal Customs Service includes regional customs departments that are accountable to the FCS. The following subordinate departments are distinguished:

• Northwestern RTU;
• Far East;
• North Caucasian;
• Volga;
• East Siberian;
• West Siberian;
• Tatar;
• Ural;
• Kaliningrad;
• Western;
• Moscow;
• Dagestan;
• Bashkir.

RTUs implement the customs policy in the regions, protect the economic interests of Russia, make proposals for the region, and ensure the coordinated work of the entire FCS. All tasks are performed according to the competence of the regional customs authority. The RTU performs the functions of monitoring compliance with regulatory and legal aspects, tracking the movement of goods in the region, currency movements, personnel policy in regional government.

RTU structure

The RTU hierarchy is similar to organizational structure FTS of Russia. There is also a chief, who is appointed only by the Chairman of the central office. His deputies and Chief Accountant are also appointed and dismissed from the post with the submission of information from the regional head. Personnel changes at other levels are carried out by the decision of the chief, based on the regulation on customs services. The tasks of the head of the RTU are to manage the regional division on the principles of one-man management, to monitor compliance with and implement all assigned tasks.

The head interacts with the central customs body, submits a report on the work done, and exercises control over operational-search activities. On the financial side, the head of the RTU is responsible for the distribution budget funds allocated by the FCS and provides a rationale for their intended use.

The chief has deputies who perform approximately the same role as the deputies of the head of the FCS, but at the regional level.

Customs as a reporting organization of the FCS and RTS

The customs of the Russian Federation are part of the customs system of Russia and are subject to federal service and the regional government to which they belong. Sometimes, by decision of the central office, some customs offices may be exclusively subordinate to the FCS. Customs are divided into border and internal. Border customs are located on the state border in the area of ​​large transport hubs, and internal customs controls import and export within the country between regions. There is also a specialized customs office that conducts customs operations with special cargoes: oil, gas, electricity. The activity of customs is regulated by normative acts.

The tasks of customs are:

• ensuring the unity of the customs borders of the state;
• implementation of customs policy;
• implementation of customs procedures;
• detection of violations of cargo transportation;
• application of customs tariffs and goods registration system;
• providing own activities with financial, material and human resources.

customs posts

One of the links of the customs system is It is accountable to customs, or may report directly to the RTS. Separate posts function under the leadership of the federal service.

The creation and reorganization of the customs post lies on the "shoulders" of the RTS; if the post has an exclusive status legal entity, then the FCS deals with it. Usually the customs post does not accept such organizational form. But if the FCS decides to give the post the status of a legal entity, then it will have its own balance sheet, charter, and bank accounts. Such a post may administer property assigned to federal bodies.

The functions of the customs post consist in the implementation and conduct of all customs operations, control over the legality and legality of procedures, the implementation of adopted resolutions of federal and regional significance.

Department of customs procedures and customs control (OTP and TC)

OTP and TC are subordinate to customs and build a work plan in coordination with customs, RTS and FCS of Russia. The plan is approved by the first deputy head for customs control. Appointment to a leadership position is carried out by the head of customs, who in turn approves the candidate with the regional service. The head of the department also has deputies. The management of the OTP and TC approve the number of personnel, job descriptions registered in the FCS, distributes official duties. The department of procedures and control faces the tasks of complying with customs regulations, implementing customs policy, interacting with other persons involved in customs processes: declarants, temporary storage warehouses. The department keeps records of special goods who has passed customs procedures, interacts with tax authorities in international transportation, coordinates simplified schemes of customs procedures with the RTS. OTP and TC participate in the analytical collection of information on the effectiveness of the customs authorities, develop a strategy and preventive measures for risks. The department takes part in the inspection of customs authorities on the issue of compliance normative documents customs policy. He also decides on the processing and disposal, or the arrest of illegal products.

The customs business belongs to the federal authorities. And the FCS is a service that exercises control and supervision in the Russian Federation in accordance with the legislation of the country.

Definition

The customs territory of the state consists of:

• Land space.
• airspace.
• Territorial and internal waters.

Direction of activity

The head of the FCS and the service as a whole follow in their work:

• constitutional laws.
• Federal laws, orders and decrees.
• Decrees and orders of the government of the state.
• international treaties.
• Legal acts of the Ministry of Economic Development and Trade, and the Central Bank of the Russian Federation.

According to legislative norms, the FCS is a government body that performs the following functions:

1. Ensuring the maintenance and publication of the nomenclature of goods of foreign economic activity.
2. Preparation, approval, publication of decisions on clarification of the nomenclature of goods.
3. Issuance of qualification certificates to customs clearance specialists.
4. Metrological support of customs activities.

Powers

The main powers of the customs service of the Russian Federation include:

1. Implementation of the collection of customs duties and taxes, various duties.
2. Control of the correctness of the calculation and timely payment of fees and taxes, approval of measures for the forced collection of taxes and duties.
3. Compliance with prohibitions and restrictions on the import of goods into the country.
4. Security correct application customs legislation.
5. Implementation of customs clearance and control.
6. Approval of decisions on the systematization of goods.
7. Ensuring the protection of intellectual property (within the competence of the service).
8. Maintaining a list of citizens and organizations that carry out customs business.
9. Maintenance of customs statistics.
10. Free informing of participants of foreign economic activity on customs issues.
11. Execution of currency control.
12. Implementation of operational-search activities, inquiry and production of investigative actions.
13. Implementation of other powers that are provided for by the legislation of the Russian Federation.

The rights

The FCS is which, in order to exercise the above powers, has the right to:

• Creation, reorganization, liquidation of customs posts, specialized bodies, whose power is limited by individual powers.
• Determination of the area of ​​activity of customs authorities and approval of regulations on customs authorities.
• Organization of examinations, tests, evaluations and analyses.
• Request for information related directly to the customs business.
• Implementation of control over the customs authorities of the Russian Federation located abroad.
• Application of measures of a restrictive, preventive or coercive nature to suppress violations.
• Development and approval of samples of service certificates and uniforms.

The customs service in its field does not have the right to legal regulation, as well as the management of state property and the provision of paid services, in addition to those cases that are established by federal law, decrees of the President of the country, and decisions of the government of the country.

The powers and rights vested in the customs service determine the internal structure.

) is a federal executive body exercising, in accordance with the legislation of the Russian Federation, the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

On May 11, 2006, by decree of the President of the Russian Federation, the Federal Customs Service was transferred to the jurisdiction of the Government of the Russian Federation. Previously, the FCS of Russia was subordinate to the Ministry of Economic Development and Trade.

FCS functions

By Decree of the Government of the Russian Federation of July 26, 2006 No. 459, the following main functions are assigned to the FCS:

• maintenance of registers of persons, organizations and objects included in the area of ​​customs affairs ( customs brokers, objects of intellectual property, etc.)
• issuance of certificates and permits for the right to operate in certain areas of customs affairs
• determination of the procedure and direct implementation of customs clearance and control
• classification of goods in accordance with the commodity nomenclature of foreign economic activity (TN VED) (as well as maintaining TN VED), determination of the country of origin and customs value of goods and vehicles transported across the customs border of the Russian Federation
• law enforcement - combating offenses in the field of customs
• some advisory services provided free of charge to participants in foreign economic activity

The function of collecting customs payments - customs duties and customs fees - stands out in particular. Along with internal taxes and revenues from state property management, customs payments are one of the main types of federal budget revenues. Thus, in January 2008, the customs authorities transferred 274.77 billion rubles to the federal budget.

Territorial structure of the Federal Customs Service of the Russian Federation

• Regional customs departments (corresponding to the federal districts of the Russian Federation)
• Regional customs (often, but not always correspond to the subjects of the Russian Federation)
• customs posts
• Customs of central subordination (for example, customs of Moscow airports, Central excise customs, etc.)

Information Technology

History

2020: Interview of TAdviser with the first deputy head Ruslan Davydov

In February 2020, the First Deputy Head of the Federal Customs Service Ruslan Davydov, who oversees the issues of building the architecture of customs control, spoke in an interview with TAdviser about the prospects for digitalization of the FCS. Read more.

2013: Arrears of the Russian customs amounted to $40 billion

The Russian budget only in 2013 received less than 40 billion dollars from customs, the scientists of the Russian Academy of Sciences calculated according to the methodology they developed, RBC reports. The use of such a technique made it possible to identify significant discrepancies in foreign trade data on imports and exports.

The scientists who conducted the research used, in particular, the data of the system of customs and banking currency control of the Central Bank of the Russian Federation and the method of "mirror statistics". Comparing total amount payments and the invoice value of imports and exports of goods from Russia declared by the customs authorities, the scientists determined the total amount of undervalued value when declaring, and then used the "mirror statistics" method to verify the primary data.

According to the Federal Customs Service, in 2013, 6 trillion 564.56 billion rubles were transferred to the federal budget. In 2014, the collection of customs payments increased by almost 7 percent - up to 7 trillion rubles. In January-February 2015, the Federal Customs Service reduced payments to the budget by 20 percent compared to the same period a year earlier.

The FCS accounts for about half of all federal budget revenues. The deficit of the Russian federal budget in 2015 is projected at the level of three percent of GDP.

In turn, according to the official representative of the Federal Customs Service Alexander Smelyakov, the deputy's assessment of lost payments is "a populist exaggeration not based on a reliable calculation method."