Feder Customs Service. Federal Customs Service (FCS of Russia). Arrears of Russian customs amounted to $ 40 billion

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Russia performs a number of regulatory and compliance functions customs law, is responsible for exports and imports, 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" came the 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 conditions 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, the introduction of Western software developments in 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:

Federal Customs Service.
Regional customs structures and customs houses of direct subordination. They report directly to the FCS.
Customs.
customs posts
Departments technical control and maintenance, departments and costs, currency control department. 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 Bulavin V. I. His right hand and the second person in the composition and structure central office FCS appointed 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:

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 services, delivering information to analytical form about the management service.
Control information technologies. This division is responsible for the 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.
Department of customs clearance and control. It develops general order customs operations when moving goods across the border, monitors the work of all departments of services, participates in the reform of customs policy, makes proposals for improving the procedures for customs operations.
Anti-smuggling department. It is engaged in intelligence in relation to persons violating customs legislation, protects the economic interests of Russia, conducts preventive work in relation to the legal import and export of goods, participates in the search for violators, participates in the production of criminal cases in accordance with the competence officials specified in the Code of Criminal Procedure.
Logistics Department. Conducting administrative and economic activities in the customs authorities, medical and social service FCS officials.
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 in the treasury, controls compliance with the payment of duties from regional authorities and the receipt of revenues in full.
Financial and economic management. It draws up estimates, distributes budgetary funds according to the structure and composition of the Federal Customs Service of Russia, monitors the expenditure of targeted funds, and provides pensions to persons who served in customs.
Control Ensuring the correctness of all customs procedures in relation to the goods, assistance in protecting the interests of the declarants.
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.
Legal management. It is involved in the preparation federal laws, international agreements.
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.
Case management. Ensures proper paperwork.
Civil service and personnel management. Here is the implementation personnel policy, staffing, organization of service in the customs authorities.
Public Relations Management. Interaction with the mass media.
Office for Combating Corruption. Preventive measures, detection of violations among customs officers of a corrupt nature.
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.
Management of customs statistics. The responsibilities of this department include the calculation, analysis of indicators economic activity customs authorities for the past period, comparative analysis between regional customs offices.
Control and audit department. Carries out the work of an independent audit in relation to the divisions of the customs service.
Control It is engaged in monitoring the observance of commodity nomenclatures and classification in accordance with these nomenclatures.
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 his customs territories 4 departments were 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 Eastern;
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, and is engaged in personnel policy in the regional administration.

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, they are carried out by a decision of the head, based on the regulation on customs services. The tasks of the head of the RTU are to manage the regional unit on the principles of sole control, 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 of budgetary 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 state border in the area of large transport hubs, and the internal customs controls the 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 that have passed customs procedures, interacts with tax authorities in international transportation, coordinates simplified 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.

Customs business belongs federal authorities 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 an authority that performs the following functions:

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

Powers

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

Implementation of the collection of customs duties and taxes, various duties.
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.
Compliance with prohibitions and restrictions on the import of goods into the country.
Ensuring the correct application of customs legislation.
Implementation of customs clearance and control.
Approval of decisions on the systematization of goods.
Ensuring the protection of intellectual property (within the competence of the service).
Maintaining a list of citizens and organizations that carry out customs business.
Maintenance of customs statistics.
Free information for participants foreign economic activity on customs matters.
Execution of currency control.
Implementation of operational-search activities, inquiry and production of investigative actions.
Implementation of other powers that are provided for by the legislation of the Russian Federation.

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 has no right to legal regulation, as well as management state property and providing paid services, in addition to those cases that are established by federal law, decrees of the President of the country, decrees of the government of the country.

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

Russian customs - government agency control, which carries out the movement of goods, cargo, cars, motorcycles, and other things across the border. The customs office establishes customs procedures for the passage of goods and collects customs payments, if any. Our section Russian customs will provide you detailed information about the order of work of the customs of the Russian Federation, customs duties of the customs of Russia, addresses and contact numbers of the customs of Russia in your city or region of the country.

Here you can find all the information about the customs of Russia.

Customs of Russia - official site, contact numbers, addresses.

Customs of Russia (RF)

Russian customs website

Phones of customs, addresses. Official site of customs.

Russian customs duties.

Declaration of the Customs Union (Russia)

Customs clearance

Russian Customs (FCS) represented by regional customs departments, regional customs services, customs posts, customs of central subordination (customs of Moscow airports, etc.).

Customs of the Russian Federation establishes the procedure for customs clearance, establishes the classification of goods (commodity nomenclature of foreign economic activity) and vehicles that cross the border of the customs control of Russia, and also performs customs control and law enforcement activities within the customs sphere. The Russian customs maintains a register of persons included in the field of customs office work (they are customs brokers, objects of intellectual property, etc.) The FCS also issues certificates for the right to operate in certain areas of customs (customs brokers, etc.)

Customs of the Russian Federation also provides consultations for participants of foreign economic activity (foreign economic activity).

Customs of Russia - official site, contact numbers, addresses.

Official website of Russian customs(Federal Customs Service of Russia) - http://www.customs.ru/

Russian customs website for individuals Section of the official website of the Russian customs for individuals - http://fl.customs.ru/

Official websites of customs are often inconvenient to use and full of news articles or regulations that are difficult to find or understand for a simple user who is not an expert in customs. For your convenience, we have collected detailed information for each country in a separate section, customs of Russia, customs of Ukraine, customs of Belarus, customs of Kazakhstan and others. You can select the country you are interested in and the relevant section to easily find the customs information you need.

Customs clearance

customs clearance is the procedure necessary to perform when moving goods across the border of Russia or Vehicle. Customs clearance involves the following steps customs clearance, payment of customs duties.

Preparation of documents required for customs clearance- produced by the consignor or Customs Broker on his behalf (if there are no relevant customs specialists in the staff of the consignor's company). The customs broker or consignor prepares a list of documents required for his category of goods or cargo. Such documents may be a completed freight customs declaration, certificates, transport and shipping documents, product license (if necessary, for certain categories of goods), certificate of conformity (if necessary, for certain categories of goods), etc.

Cost of customs clearance depends on which group your product or cargo belongs to. This cost may also include the cost of services of a customs broker for customs clearance if you used a broker for the customs clearance procedure

More details about the amount of customs duties and the procedure for their payment will be discussed below.

Russian customs duties

The amount of customs payments:

Import and export of currency through the customs of Russia:

The customs of Russia allows you to import and export from Russia any foreign currency, the amount of which in cash does not exceed 10 thousand US dollars in equivalent. The same applies to the import and export of traveler's and bank checks from Russia.

Import and export of goods through the customs of Russia:

Customs value of goods- the value of the goods, which is determined in accordance with the agreement between the customs union of Russia, Belarus, Kazakhstan dated January 25, 2008 "On determining the customs value of goods transported across the customs border Customs Union". This indicator is used to set the customs duty.

Duty-free import and export: The import of goods into Russia is allowed for personal use and non-commercial purposes. When transporting goods by air to Russia, the total value of goods must not exceed 10,000 euros, and the maximum weight must be 50 kilograms. When transporting goods by rail, road, sea transport, the total customs value of goods should not exceed 1.5 thousand euros, and the total weight should be less than 50 kg.

The amount of duties for the import and export of goods to Russia: If the total cost or weight is more than the specified limits, but not more than 650 thousand rubles. and 200 kg., customs charges a customs duty in the amount of 30% of the customs price of goods. If the total cost and weight are above 650 thousand rubles. and 200 kg. accordingly, customs duties are classified as for commercial activities.

Russian customs duties:

The amount and procedure for calculating customs duties in Russia is established by the Law of the Russian Federation "About the customs tariff" and is registered in the customs code of Russia, respectively. In accordance with the customs law of Russia "On the customs tariff" (Article 4), it is established 3 types of customs rates: customs duty No. 1 - ad valorem rate; customs duty No. 2 - specific rate; customs duty No. 3 - combined rate.

The customs of Russia has established a duty-free import of goods for a month, the total customs value for which is not higher than 1000 euros (in equivalent), and the total weight of the parcel is not more than 31 kg. duties are set at a rate of 30% of the established customs value of goods (single rate), however, the size of the Russian customs duty is set at least 4 euros per 1 kg of parcel weight.

Read more about Russian customs duties in the section -

Declaration of the Customs Union

Declaration of the Customs Union this is a legislative customs document that is used when importing and exporting goods from Russia, importing products to the countries of the Customs Union (Russia, Belarus, Kazakhstan).

The declaration of the customs union is drawn up by the manufacturer or supplier of products and registered at the certification center.

Lists of goods that require the mandatory execution of a Customs Union (CU) declaration are contained in the Unified List of Products established by the Decision of the Customs Union Commission dated April 7, 2011 No. 620.

For a complete list required documents in order to carry out foreign economic activity within the framework of the Customs Union, you need to find your niche (group of goods) in the list below.

On the safety of light industry products

About toy safety

On the safety of perfumery and cosmetic products

About the safety of products intended for children and adolescents

About the safety of packaging

About the safety of low voltage equipment

On the safety of machinery and equipment

Electromagnetic compatibility of technical means

About the requirements for lubricants, oils

About grain safety

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