Administrative law in customs. Features of administrative and legal regulation of customs (Based on materials from the Russian Federation and the European Union) Golovin Viktor Vladimirovich 3 administrative legal regulation of the customs service

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Organization of customs affairs

Customs is a set of methods and means of ensuring compliance with measures of customs and tariff regulation of 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 across the customs border of the Russian Federation and Vehicle(Article 1 of the Customs Code of the Russian Federation).

In accordance with the Constitution of the Russian Federation and the Customs Code of the Russian Federation, the overall management of the customs business is carried out by the Government of the Russian Federation.

Substantial powers in the field of organization and legal regulation of customs are vested in Ministry of Economic Development of Russia. It adopts normative acts defining the procedure for maintaining: registers of persons carrying out activities in the field of customs; the register of banks, other credit institutions and insurance organizations, bank guarantees of which are accepted by the customs authorities as security for the payment of customs duties; customs register of intellectual property objects. It is entrusted with the definition of: the procedure and technology for the production of customs clearance, depending on the types of goods transported across the customs border, the type of transport used for movement, as well as categories of persons moving goods and vehicles; lists of documents and information required for customs clearance; forms and procedures for filling out a transit declaration, etc.

Federal Customs Service (FCS of Russia) is a federal executive body directly managing customs and subordinate to the Government of the Russian Federation. According to the Regulation on the FCS of Russia, approved by the Government of the Russian Federation on July 26, 2006, it performs the functions of control and supervision in the field of customs, as well as the functions of a currency control agent, special functions to combat smuggling, other crimes and administrative offenses.

The legal basis for the organization of customs, as well as the organization and activities of customs authorities are enshrined in the Customs Code of the Russian Federation. It defines the main functions and powers of customs authorities, the procedure for conducting customs control and its forms (checking documents and information; oral questioning; customs supervision; customs inspection of goods, vehicles; customs audit, etc.); basic principles of movement of goods and vehicles across the customs border.

The system of customs authorities is formed by: FCS of Russia; regional customs offices; customs; customs posts.

The competence of the FCS of Russia includes the implementation of the program for the development of customs in the Russian Federation; ensuring compliance with the prohibitions and restrictions on goods transported across the border of the Russian Federation established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties of the Russian Federation.

It is entrusted with the implementation of customs clearance; collection of customs duties, taxes, fees; making a decision on the classification of goods in accordance with the Commodity Nomenclature foreign economic activity, about the country of origin of the goods; ensuring the protection of intellectual property rights.

Within its competence, the Service carries out proceedings on cases of administrative offenses and considers them; operational-search activity; inquiry and production of urgent investigative actions.

FCS of Russia creates, reorganizes and liquidates customs posts, customs authorities and determines the region of their activity; approves general or individual provisions on them.

The FCS of Russia, within its competence, exercises customs control, control over the timeliness of payment of customs duties, taxes, fees, as well as currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation, guided by the Federal Law of December 10, 2003 No. "On currency regulation and currency control".

Regional Customs Administration (RTU), in accordance with the General Regulations on it, approved by the order of the State Customs Committee of Russia on October 10, 2002, manages customs in the region of activity, the limits of which coincide with the borders federal district... Its main tasks are: organization of customs, implementation of the customs policy of the Russian Federation in the region of activity, its generalization and analysis of the implementation practice; ensuring the implementation of legal, economic, information-technical and organizational mechanisms for the implementation of customs policy; assistance in the development of foreign economic relations of the constituent entities of the Russian Federation, legal entities and individuals, etc. Customs is a part of the unified system of customs authorities of the Russian Federation and operates under the direct supervision of RTU. According to the General Regulations on Customs, approved by the order of the State Customs Committee of Russia on October 10, 2002, its main tasks are: implementation, within its competence in the region of activities, measures aimed at ensuring the unity customs territory RF, its economic security in the part related to the customs business, to protect the economic interests of the RF; customs clearance and control; ensuring compliance, uniform application of the legislation of the Russian Federation in the region of operation; fight against smuggling, with administrative offenses; management, coordination and control of the activities of customs posts, etc.

The customs post, in accordance with the General Regulations on it, approved by the order of the State Customs Committee of Russia on October 10, 2002, directly carries out customs business in the region of activity; applies economic policy measures; customs clearance and control; ensures compliance and uniform application of the legislation of the Russian Federation, etc.

Introduced the institute of representatives of the State Customs Committee of Russia (now - FCS of Russia) in foreign countries - customs attaché representative offices of the Russian Federation in foreign countries. In the host country, they represent the interests of the FCS of Russia on customs issues and compliance with Russian customs legislation; ensure the operational interaction of the customs authorities of the Russian Federation with foreign partners; participate in measures to suppress actions related to the illegal circulation of narcotic drugs and psychotropic substances and the export of cultural values ​​from the Russian Federation; carry out measures to suppress unauthorized export from the Russian Federation and import into the Russian Federation of weapons and military equipment etc.

The customs authorities have the right to carry out proceedings on cases of administrative offenses in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and to bring the guilty individuals and legal entities to administrative responsibility for offenses provided for by Chapter 16 of the Code of Administrative Offenses of the Russian Federation.

Material index
Course: Administrative and legal regulation in the field of economics, in the socio-cultural and administrative-political spheres
DIDACTIC PLAN
The necessity and nature of public administration
State regulation as a management function
The concept and objectives of the administrative and legal organization of management
Legal basis for the organization of management
Cross-sectoral and sectoral beginnings in management
Antitrust regulation
Organizational and legal system of management of industry and energy
State administration bodies of industry and energy
Enterprises and associations in industry and energy
Organizational and legal system of state management of agriculture
Bodies of state administration of agriculture
Enterprises and organizations in agriculture
Organizational and legal system of state management of construction and housing and communal services
Bodies of state administration of construction and housing and communal services
Organizational and legal system of public transport management
Public administration bodies of the transport and road complex
Organizational and legal system of public administration of communications
Government Communications Bodies
Organizational and legal system of state management of nature management and protection of natural resources
Bodies of state management of nature management and protection of natural resources
Organizational and legal system of public finance and credit management
Public Financial Management Bodies
Banking organization
Organization of tax business
Organizational and legal foundations of public administration in the field of foreign economic relations
Government bodies in the field of foreign economic relations
Organization of customs affairs
Fundamentals of the organization of education and science management

Chapter 1. The concept and characteristics of administrative and legal regulation of customs in the Russian Federation

1.1. The concept and features of administrative and legal regulation of customs in the Russian Federation.

1.2. Characteristics of administrative and legal regulation of customs in the Russian Federation.

1.3. System analysis of customs legislation

Russian Federation.

Chapter 2. Features of administrative and legal regulation of customs in the European Union.

2.1. Institutional and legal framework for customs administration in the European Union

2.2. Administrative and legal characteristics of customs legislation European Union.

2.3. Comparative analysis customs legislation of the European Union.

Recommended list of dissertations

• Legal regulation of the customs and tariff mechanism: Comp. - legal research. 1994, Doctor of Law Kozyrin, Alexander Nikolaevich

• Administrative and legal status and improvement of the customs service in the context of administrative reform 2008, Candidate of Legal Sciences Samoilov, Alexey Vladimirovich

• Customs authorities of the Russian Federation: administrative and legal status 2007, candidate of legal sciences Bulatov, Abdulla Kurbanovich

• Administrative and legal regulation of customs clearance of goods transported across the customs border of the Customs Union 2013, candidate of legal sciences Stupnikov, Alexander Alexandrovich

• Creation and activity of the customs service of the Kyrgyz Republic: 1991-1999 1999, candidate of historical sciences Imanaliev, Emil Davutovich

Dissertation introduction (part of the abstract) on the topic "Features of administrative and legal regulation of customs: Based on the materials of the Russian Federation and the European Union"

The most important role in ensuring the economic interests of Russia belongs to the customs service - one of the basic institutions modern economy... Taking a direct part in the regulation of international trade exchange of subjects of foreign economic activity, and carrying out a fiscal function at the borders of the country, the customs service effectively replenishes the federal budget and thereby contributes to solving the economic problems of Russia.

Activity customs service universal and specific, it has no analogues. Its versatility is manifested in the variety of social functions performed by customs authorities, enshrined in the Customs Code of the Russian Federation and concretized in the Regulations on the State Customs Committee of Russia, as well as in the Regulations on the regional customs administration, customs and customs post of the Russian Federation.1

The transition of the country's economy to the conditions of market relations, the demonopolization of foreign economic activity, the separation of customs institutions into an independent state structure, the rapid change in legislation led to the fact that more than 20 ministries and departments have transferred part of their legal, economic, statistical, environmental and other functions to the Russian customs service. ... The fulfillment of these functions has become an integral part of the activities of the customs authorities of Russia.

However, their main functions are to replenish the revenue side of the federal budget (fiscal function), to combat customs offenses in the foreign economic sphere of the state (law enforcement function) and legal regulation customs (administrative function).

1 See: Order of the State Customs Committee of Russia dated January 10, 1996, No. 12 "On Approval of General Provisions on the Customs Authorities of the Russian Federation"

In conditions when the activities of customs authorities are becoming more complex and multifaceted, and the amount of resources allocated by the state for the development of the customs service is decreasing, the tasks of improving customs legislation and modernizing the customs system in connection with the upcoming accession of Russia to the World Trade Organization (WTO) become especially urgent. ...

The main goals of improving customs legislation and modernizing the customs system are: 1 stimulating integration Russian economy into the system of world economic relations; assistance in restructuring the economy of the Russian Federation and ensuring the effective implementation of the fiscal function of customs duties; phased unification and reduction of customs duties rates; elimination of customs and tax incentives; improving the practice of customs administration.

The implementation of these goals, in connection with Russia's accession to the WTO, implies a transition to a qualitatively new level of customs and tariff regulation of foreign trade relations, including: creating conditions for successful work foreign investors in the Russian Federation; coordination and regulation of foreign trade activities of foreign trade participants; improving the import customs tariff; information support of the state in the integration of Russian goods into the international market; formation of a progressive structure of export, creation of a system of its state support, including insurance, etc. 2

1 See: The main directions of the customs policy of the Russian Federation. - Report of the Chairman of the State Customs Committee of Russia M.V. Vanina at the Tenth Anniversary All-Russian Economic Forum "World Experience and the Economy of Russia" // Taxes. Magazine. 2001. No. 46. S. b.

2 See: L.G. Grevtseva. Administrative and legal aspects of state regulation of Russia's foreign economic activity when joining the World Trade Organization: Abstract, dis. to-tayurid. Sciences: 12.00.14 / PTA - M., 2001.S. 16.

In the process of building a democratic rule of law in Russia with market economy the study of the problems of the activities of customs authorities as executive bodies receives a new impetus and proceeds in various aspects. The attention of specialists, previously drawn to specific types and local issues of customs management, is currently focused on the problem of a comprehensive study of the modern activities of customs authorities and the effectiveness of the used mechanisms of customs regulation in their totality.

With regard to the issues of improving customs legislation and modernizing the customs system, in connection with the upcoming accession of Russia to the WTO, the problems of administrative and legal regulation of customs are of particular importance due to the enormous scale of funds spent on organizing customs activities, as well as the expected economic return on the final results ...

However, at the moment, uncertainty has emerged in some areas of modernization of the customs system in Russia, and in particular, the lack of a theoretical study of the strategic and tactical problems of customs regulation of foreign economic activity.

This can be useful for the experience of the modern customs and tariff policy of the European Union in the field of customs regulation, based on the regulatory support of administrative functions in the customs sphere and complex automation. customs procedures.

The main customs technologies in the field of customs regulation and requiring complex automation may be customs clearance and customs control of goods of legal entities and individuals; control of delivery and customs clearance of vehicles; control of the customs value of goods; customs and banking control over foreign trade operations; information support of the activities of law enforcement units of customs authorities, etc.

Currently, the customs authorities of the Russian Federation are actively developing cooperation with the EU countries, taking into account one common border, in particular with Finland. In order to improve the quality of customs clearance and control, to identify and suppress the facts of customs offenses, information and customs specialists are exchanged, and joint operational activities are carried out. The participation of representatives of both parties in international seminars in various areas of work, etc.

Implementing the Federal target program development of the customs service, Russian customs officials focus on improving the existing system of customs clearance and control, on bringing the level of activity of the customs authorities of the Russian Federation to world standards, on the effectiveness of the fiscal function of collecting customs payments, on the development of forms and methods of combating customs offenses, on high-quality training and retraining of customs personnel.

Success in the activities of the customs service of Russia (including in solving the above tasks) is determined by many factors, an important place, among which is the improvement of the administrative and legal regulation of customs in the Russian Federation.

Under the administrative and legal regulation of the customs business should be understood customs regulation, which is a complex of measures and directions in the foreign economic sphere of the state, carried out through customs activities. The main goal of customs regulation is to implement the customs policy of the state through the tools of its implementation at various territorial levels: within the Federation as a whole, at the regional level, at the level of activities of customs and customs posts. Thus, the customs policy determines the goals, objectives and functions of administrative and legal regulation of customs in the Russian Federation. This explains the relevance of the selected topic of this study, its complexity and diversity.

The issues of improving the activities of customs authorities in the field of customs regulation of foreign economic activity of the state were previously considered mainly from the point of view of developing a general managerial decision and did not touch upon such significant aspects as regulatory support of administrative functions in the customs sphere. Meanwhile, the practical necessity of a normative-legal approach to the problem is approved by a number of authors.1

In recent years, the attention of many researchers has been focused on studying the experience of the customs service abroad, however, the active transfer of elements of the Western system of customs regulation into the structure of the customs business in Russia, unfortunately, has not yet been accompanied by a balanced assessment of the specifics of Russian public relations.

The theoretical basis of this dissertation is formed by the main provisions on customs regulation, as on legal activity in the foreign economic sphere of the state, based on the materials of the Russian Federation and the European Union, including the rational ideas of domestic and foreign lawyers, financiers and historians in the field of customs, with the aim of improvement of customs legislation and optimization of the administrative and legal activities of the customs authorities of Russia.

In addition to theoretical works and practical research of modern mechanisms of administrative and legal regulation of customs affairs, the sources of this work are the Constitution of the Russian Federation, the norms of the current Russian legislation, EU customs legislation, decisions and determinations of the Constitutional Court of the Russian Federation, decisions of the European Court, as well as other normative legal acts on issues touching upon the problem of improving customs regulation, ensuring the efficiency and modernization of customs activities before Russia's accession to the WTO.

1 For example: Ershov A.D. Fundamentals of management and organization in customs: Tutorial... -SPb .: SPb. IVESEP, St. Petersburg im. V.B. Bobkov branch of the Russian Technical Academy, Znanie, 1999, pp. 108-127.

The object of the research is the social relations that develop in the process of performing the functions and tasks of customs regulation of the foreign economic activity of the state by the customs authorities.

The subject of the research is the set of administrative and legal relations of the state in the field of customs and the prerequisites for improving the regulatory framework of customs activities.

The purpose of this dissertation research is a comprehensive study of the administrative and legal foundations of customs regulation of foreign economic activity, based on the materials of the Russian Federation and the EU, so that, on the basis of modern advances in legal science and taking into account the requirements of the GATT / WTO, to develop promising directions for the modernization of the customs system of the Russian Federation for the speedy integration of Russia into the world trade community ...

This goal led to the following research objectives: to reveal the main directions of customs in Russia and to study its administrative and legal foundations; to characterize the features of customs regulation of foreign economic activity as one of the key directions in the foreign economic sphere of the state, carried out through customs activities; analyze the customs legislation of the Russian Federation in order to develop proposals for the creation of an effective legal framework that meets the standards of the CTC / WTO and GATT / WTO; to study the organizational and legal foundations of customs management in the EU in order to accumulate positive experience and its subsequent implementation in the customs activities of the Russian Federation; to conduct an administrative and legal analysis of the EU customs legislation in the field of customs regulation of foreign economic activity of the EU subjects; study the legal procedure for the movement of goods across the customs border of the EU, taking into account the provisions of the GATT / WTO; study the features of customs regulation of foreign economic activity in accordance with the requirements of the World Trade Organization; to formulate recommendations for the modernization of the customs system and improvement of the customs legislation of the Russian Federation, based on the experience of the modern customs and tariff policy of the EU and the recommendations of the GATT / WTO.

The empirical basis of the study was the practice of customs regulation at the Russian-Finnish, Russian-Norwegian border and at the Murmansk international airport, as well as the operational activities of the Murmansk customs to implement the tasks assigned to it. In addition, the experience of other customs offices of the North-West Customs Administration of Russia and the border customs authorities of Finland was studied.

The methodological basis of the research consists in dialectical methods of cognition, which determine the requirements for scientific research and allow considering the activities of customs authorities in the field of state regulation of foreign economic activity as the activities of executive authorities due to social necessity to protect the interests of the individual, society and the state. When solving the set tasks, the author used a wide range of legal, sociological and other methods of scientific knowledge. Among them are methods such as: formal legal, comparative legal, expert assessments, analysis of documents, analysis of judicial practice, analysis of publications in the media and others.

In the course of the research by the author: literature sources and normative documents related to the subject of the research have been analyzed (the total volume of studied and used works and materials exceeds 200 titles); analyzed more than 500 monthly targeted reports on the legal activities of the customs authorities of the NWTU RF before the State Customs Committee of Russia on issues related to the subject of the study; analyzed arbitrage practice The Constitutional Court on appeals and protests by participants in foreign economic activity of the norms of customs legislation on the application of various measures of administrative coercion; used the personal practical experience of the author of the dissertation research for more than 25 years who worked in various operational divisions and leadership positions Murmansk customs.

The scientific novelty of the research is determined by the fact that the dissertation attempts to comprehensively consider from the legal side the issues of the competence of the customs authorities of the Russian Federation in the field of state regulation of foreign economic activity on the example of the EU customs authorities and taking into account the requirements for the countries participating in the World Trade Organization. The dissertation is one of the first attempts to comprehensively study the problems of state administrative and legal regulation of foreign economic activity, carried out through customs activities.

This made it possible to formulate proposals of a theoretical and practical nature aimed at improving the work of customs authorities in connection with the upcoming entry of Russia into the WTO.

The scientific novelty of the dissertation is characterized by the main provisions submitted for defense:

1. Conclusion on the need to improve the customs legislation of Russia in the field of state regulation of foreign economic activity.

2. Regulations on the systematization and information transparency of regulatory legal acts in the customs sphere of the Russian Federation.

3. Substantiation of the main legal reasons for the modernization of the customs system of Russia in connection with the forthcoming entry into the World Trade Organization.

4. Creation of administrative and legal conditions that ensure the maximum possible attraction of foreign investment in the economy of the Russian Federation.

5. Proposals for the modernization of information technology policy in the field of administrative and legal regulation of customs.

The theoretical significance of the dissertation is determined by the fact that it makes a certain contribution to the development of provisions on administrative and legal regulation of customs, since it fills the gaps in the theory of customs regulation of foreign economic activity, thereby formulating a conceptual approach to improving legal norms that contribute to the integration of the Russian economy into the system of world economic relations ...

The practical significance of the dissertation lies in the fact that the conclusions and proposals formulated in it can be used in the process of updating the customs legislation of Russia. No less relevant is the use of research results in science and the educational process.

The reliability and validity of the main provisions of the dissertation. The theoretical provisions and conclusions of the dissertation research are based on the generalization of a significant array of empirical data characterizing the administrative and legal practice of customs authorities. Critical analysis of the current customs legislation on the basis of modern achievements of domestic legal science and international customs law, correlating it with the results of generalization of empirical data, based on personal experience dissertation services in the border customs authorities, allow us to talk about the high reliability and validity of the main provisions of the dissertation work.

Approbation and implementation of the results of dissertation research. Basic theoretical provisions and practical advice dissertation research:

1. Discussed at the scientific-practical conference of the Russian Customs Academy "Problems of improving the customs business in the Russian Federation" (Moscow, March 18-19, 1999).

2. Discussed at the 8th, 9th and 10th scientific and technical conferences of the Murmansk State technical university(Murmansk, May 3-29, 1997, April 20-30, 1998, April 19-29, 2000).

3. Used in the report at the meeting Coordinating Council State Customs Committee of Russia on the issue: "Practice of interaction between the Chamber of Commerce and Industry and customs authorities on the example of the Northern Chamber of Commerce and Industry and the Murmansk Customs" (Moscow, October 5, 2001).

4. Used by the North-West Customs Administration of Russia in the preparation of the international customs project of the EURORUSSIA Program "Acceleration of border crossing and simplification of customs procedures".

5. Were used in proposals sent by the Murmansk Customs and the NWTU RF to the State Customs Committee of Russia for the introduction of the draft Federal Law of the RF "On Amendments and Additions to the Customs Code of the RF".

6. Used to create a Comprehensive Program for the Modernization of the Murmansk Customs.

7. Were used in the preparation of proposals sent by the RF Chamber of Commerce and Industry to the RF State Customs Committee for the introduction of urgent measures into the draft to improve the interaction of regional customs authorities and local business circles.

8. Were used in the preparation of the Concept for the future development of the customs broker "Foreign Economic Association Vneshterminal" in cooperation with the Murmansk customs in 2001.

9. They were used as a teaching aid in the courses of professional training of customs personnel, as well as in the practical work of the divisions of the Murmansk customs and the customs broker "Vneshterminal".

10. Used in teaching at higher educational institutions in Russia, Finland and Sweden.

11. Used in the preparation of publications on the research topic.

The author of the study took part in the Russian-Swedish seminar "Customs regulation of international trade relations in the Russian Federation" (Murmansk, October 19, 1998), in the Russian-Finnish seminar "Customs administration in the Russian Federation" (Murmansk, October 21, 1998), at the meeting of the heads of the customs authorities of the North-West Customs Administration of the Russian Federation "Improving the law enforcement activity of customs posts of the North-West Technical University of the Russian Federation" (St. Petersburg, December 2, 1999), in the Russian-Finnish seminar "Customs Affairs of the Russian Federation" (Rovaniemi, January 14, 2001. ), in the XIX meeting of the Russian-Finnish working group on customs affairs (Murmansk, March 13-15, 2001), in the seminar of the NWTU RF "Customs regulation of foreign economic activity" (St. Petersburg, March 22-23, 2001), in the meeting customs brokers of the participating countries of the Barents Euro-Arctic Region (St. regulation and improvement of the customs legislation of Russia.

Based on the materials of the dissertation, 15 works were published with a total volume of over 30 printed sheets, of which 2 books and 1 textbook in 2 volumes (in co-authorship). In addition, the author took part in All-Russian competition for the best journalistic works, in which he was awarded the 1st place (order of the State Customs Committee of the Russian Federation of January 19, 2001, No. 16-P "On the results of the All-Russian competition).

The dissertation research can serve as a guide to prepare students educational institutions systems of the State Customs Committee of Russia when studying the relevant sections on the courses "Fundamentals of Customs", "Customs Law", " Administrative law".

The structure of the thesis. The dissertation work was carried out in accordance with the requirements established by the Higher Attestation Commission. The dissertation consists of an introduction, two chapters, including six sections, a conclusion, a bibliography and sixteen appendices.

Similar dissertations in the specialty "Administrative law, financial law, information law", 12.00.14 code VAK

• Legal regulation of customs audit: problems of theory and practice 2006, Candidate of Legal Sciences Golub, Alexander Alexandrovich

• Legal regulation of financial activities of the customs authorities of the Russian Federation 2005, Doctor of Law Bakaeva, Olga Yurievna

• 2013, candidate of legal sciences Gureeva, Alena Nikolaevna

• Administrative jurisdiction of the customs authorities of the Russian Federation: theoretical and applied research 2011, Doctor of Law Grechkina, Olga Vladimirovna

• 2006, Candidate of Economic Sciences Shorokhova, Yana Viktorovna

Conclusion of the thesis on the topic "Administrative law, financial law, information law", Golovin, Viktor Vladimirovich

CONCLUSION

As a result of the study, the author objectively disclosed from the legal side the peculiarities of customs regulation, based on the results of a theoretical analysis of materials on the customs legislation of the Russian Federation and the European Union.

The dissertation uses the practical experience of the author who has served in the customs authorities for more than 25 years, as well as rational ideas of domestic and foreign lawyers, financiers, historians and political scientists in the field of customs in order to improve customs legislation and optimize the administrative and legal activities of the customs authorities of Russia.

The main meaning of the study is that for the first time in the dissertation, an attempt is made to comprehensively consider the issues of the competence of the customs authorities of Russia in the field of state regulation of foreign economic activity on the example of the legal activities of the customs authorities of the European Union, as well as to substantiate its regulatory framework in a scientific aspect.

The research carried out allowed the author to examine legal activity customs authorities of the Russian Federation and the EU as a socially imperative activity of executive authorities to protect the interests of the individual, society and the state. This prompted the dissertation candidate to formulate relevant proposals of a theoretical and practical nature aimed at improving customs legislation and modernizing the customs system for the speedy integration of Russia into the WTO.

Various approaches to the concept of administrative and legal regulation of customs have been investigated, which are published in domestic and foreign scientific literature;

The author gives his own definition of administrative and legal regulation of customs in the foreign economic sphere of the state (p. 6; 19; 31; 48);

The initial signs of the main functions of the customs authorities of the Russian Federation are investigated and the legal basis for customs regulation as an administrative legal norm aimed at organizing and implementing administrative and legal functions in the field of customs with the aim of improving the legal order and conditions for moving goods across the customs border, collecting customs payments is given. customs clearance, customs control, etc. (p. 16; 32; 145);

The structure of the customs legislation of the Russian Federation is investigated in the context of other norms of Russian law and international treaties in the field of customs (pp. 49-50; 63-66);

Researched the customs legislation and administrative and legal activities of the EU customs authorities in the field of customs and tariff policy of the subjects of the European Community (pp. 75-76; 88-92; 101-103; 112-114);

Investigated general principles international customs law on the specific facts of the work of the European Court on the settlement of disputes in the field of customs affairs of the European Community (pp. 70; 79-81; 84-86);

The issues of legal competence of the customs authorities of Russia in the field of state regulation of foreign economic activity have been comprehensively studied on the example of the activities of the customs authorities of the European Union (pp. 93-99; 104-110);

In the context of the draft new version of the Customs Code of the Russian Federation, provisions were considered regarding customs regulation and its improvement in the present stage its development (pp. 55-63).

The most significant results obtained by the author in the course of the study: analyzed the concepts and essence of customs (pp. 15; 17); analyzed the concepts and types of administrative and legal relations in the field of customs (pp. 19-22; 24-26; 28; 146); the characteristics of the concept and content of administrative and legal regulation of customs in the foreign economic sphere of the state are given (pp. 6; 32; 48). analyzed the basic principles of administrative and legal regulation of customs (pp. 35-38); clarified the functions and legal foundations of the organization of customs in customs unions on the example of customs administration in the European Community (pp. 68-76); investigated the types of customs regimes for goods and vehicles in the context of the customs legislation of the European Union and the Russian Federation (pp. 92-99); analyzed the main sources of legislation of the Russian Federation and the EU in the field of customs (pp. 51-54; 63-67; 75-84; 157-160); proposals were developed to improve customs legislation and modernize the customs system of Russia (pp. 129-131); specific proposals were made for the development of a draft of a new edition of the Customs Code of the Russian Federation in terms of improving the provisions related to customs regulation (pp. 54-63).

This made it possible to formulate proposals of a theoretical and practical nature aimed at improving the work of the customs authorities of the Russian Federation in connection with the upcoming accession of Russia to the WTO, and to present the main provisions for defense:

1. Conclusion on the need to improve the customs legislation of the Russian Federation in the field of state regulation of foreign economic activity, based on the experience of the customs and tariff policy of the European Union and the requirements of the World Trade Organization.

2. Regulations on the systematization and information transparency of regulatory legal acts in the customs sphere in order to create optimal conditions for their implementation by foreign trade participants and to eliminate excessive administrative barriers in foreign trade. This, first of all, means the predictability of customs legislation, the introduction of a moratorium on the frequent change of regulatory departmental acts, customs norms and rules.

3. Justification of the main legal reasons for the modernization of the customs system of Russia in connection with the upcoming accession to the WTO, the main tasks of which are to facilitate the integration of the Russian economy into the system of world economic relations, as well as to promote the structural restructuring of the Russian economy in accordance with the requirements of the GATT / WTO and legal support simplified procedure for the production of customs procedures.

4. Creation of administrative and legal conditions that ensure the maximum possible attraction of foreign investment in the economy of the Russian Federation, by establishing incentive duties that will be used in relation to investment goods imported into Russia.

5. Proposals for the modernization of information and technical policy in the field of administrative and legal regulation of customs in order to comprehensively automate customs procedures and improve the legal system for controlling customs value, inaccurate declaration of goods, etc.

Specific practical measures today can be:

1) Improvement of customs legislation in accordance with the requirements of the GATT / WTO and the creation of a common legal framework both for foreign trade participants and customs brokers, and for the customs service.

2) Requirements for a high level of legal security of the current legislation, which determines the limits of actions of the executive power, the rights and obligations of participants in foreign economic activity and ensures the necessary predictability, transparency (openness) and stability of the legal, economic and administrative climate in the field of foreign trade.1

3) Ordering the change of regulatory legal acts in the customs business and their enactment no more than once a year (for example, from January 1 or July 1) for the purpose of economic forecasting and legal execution of international transactions by participants in foreign economic activity.

1 See: N.M. Blinov Customs in the context of globalization of foreign trade // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M .: RIO RTA, 2000.S. 27.

4) Preliminary notification of foreign trade participants in the official order about the upcoming changes in the current legislation in order to fulfill the obligations to customers by customs authorities under previously concluded foreign trade agreements and to comply with the time interval for the implementation of the adopted changes.1

5) Unification of legal, administrative, organizational and technical systems customs regulation for the purpose of uniform understanding and interpretation by customs authorities and foreign trade participants of the concepts, methods and techniques of regulation based on the requirements of international conventions and recommendations of the ITS / WTO.

6) Improving the technical equipment of customs regulation systems based on modern systems communication and information transfer, data processing, document flow technologies, the active implementation of which will minimize the time and material costs.

7) Creation of a system for preliminary declaration of goods in order to obtain information about goods presented for customs clearance, including the assignment of a code, before their actual arrival at customs.

8) A systematic reduction in the rates of import customs duties, which makes it possible to increase the turnover of foreign trade in order to increase federal customs revenues.4

9) Creation of a single information network, which allows you to quickly check the correctness of customs clearance of goods using the CCD number, including the entry into documents used in domestic trade, data that would allow you to check the legality of customs clearance at any stage of the circulation of goods.5

1 See: Kornyakov K.A. Simplification of foreign trade is the task of the customs service // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M .: RIO RTA, 2000.S. 212.g See: N.M. Blinov Decree. Op. P. 27.

3 See: M.V. Vanin Problems of increasing the efficiency of the customs service in Russia // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M .: RIO RTA, 2000.S. 11. See: M.V. Vanin. Perspective directions of the customs policy of Russia // Vremya novostei. 2001.24 November. P. 2.

5 See: M.V. Vanin Problems of increasing the efficiency of the customs service in Russia // Customs in the context of globalization of foreign trade. Collection of scientific papers. - M .: RIO RTA, 2000.S. 11.

10) Ensuring the professionalization of the market for persons handling goods for foreign trade commercial purposes only by licensed State Customs Committee of Russia and reliable customs brokers.1

11) Improvement of the institution of customs brokers by transferring to them part of the functions of customs authorities for the release for free circulation or export of a certain type of goods (for example, food).

12) Use of foreign exchange control mechanisms, in particular transaction passports, for preliminary calculation of customs payments until customs clearance and prevention of currency leakage and incomplete repatriation of foreign exchange earnings. 2

13) Expansion of interaction with the customs authorities of the countries of departure of goods in order to promptly check the information declared in customs declarations by Russian importers as soon as possible.

14) Transfer of functions of other state control bodies (transport inspection, veterinary service, plant quarantine, etc.) to border customs authorities by enacting joint regulations in order to minimize time costs when coordinating the passage of goods and vehicles across the state border.

15) Legal improvement of personnel work in order to attract highly qualified professionals to the customs service on the basis of competitive selection(subject to adequate pay) and meet standardized professional requirements in customs.

All over the world, foreign trade activity is regulated by the state, whose primary tasks are to actively protect its national economy, the economic interests of its exporters abroad and national producers and consumers of goods, etc.

1 See: Kornyakov K.A. Decree. Op. P. 212.

2 See: Vanin M.B. Decree op. P. 11.

3 See: Vanin M.B. Decree op. P. 12.

4 See: Propedia: World Customs Organization / Lozbenko L.A., Grafova L.L., Arzumanyan C.B., Lazareva T.P. // Under total. edited by prof. N.M. Blinov. - M. RIO RTA, 2000.S. 96.

As a rule, with the help of customs regulation, any developed state creates a mechanism that links the economic interests of the national economy and the task of its optimal development with the processes taking place in the world economy. Russia should not and cannot be an exception in this regard.

The decentralization of foreign trade that took place more than ten years ago, the abolition of the state's monopoly on access to foreign markets, the difficult financial and economic situation of the country, the problem of preserving the economic integrity of the Federation bring to the fore the task of creating an effective mechanism of customs regulation capable of protecting economic interests, integrity, independence and security of Russia.

As in all countries of the world with a developing market economy, the creation of an effective mechanism for administrative and legal regulation of customs in the Russian Federation should be comprehensive and phased.

Transferring the experience of the European Union to Russian soil, one must remember that Russia is a huge country with a complex diversified economy, which is on the way of transformation to a market-based economic system.

Therefore, the foreign experience of customs legal relations should be applied in the Russian Federation in a form adapted to its conditions.

From all of the above, various conclusions can be drawn, and everyone has the right to prefer any of them. However, the general conclusion is that both for successful foreign economic activity and for the effective protection of the national economy, a clear and full-scale knowledge of all existing customs regulation instruments, the rules for their application and methods of protection against unfair use can be a sine qua non.

And this must be constantly learned, theory must accompany practice. This study is an attempt to provide a clue to this kind of knowledge.

List of dissertation research literature candidate of legal sciences Golovin, Viktor Vladimirovich, 2002

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109. Customs in the Russian Federation

110. General management is exercised by the President of the Russian Federation and the Government of the Russian Federation1. Purpose of customs policy:

111. Ensuring the most effective use of tools of customs control and regulation of commodity exchange;

112. Participation in the implementation of trade and political tasks to protect Russian market;

113. Stimulating the development of the national economy;

114. Promotion of structural adjustment;

115. Other tasks of economic policy.

116. The central executive body is the State Customs Committee of Russia

117. Customs authorities of the Russian Federation

118. Regional customs administrations of Russia

119. Customs of the Russian Federation

120. Customs posts of the Russian Federation

121. The structure of customs in the Russian Federation

122. General rules for the movement of goods by individuals across the customs border of Russia for established intended! ** goods are accepted factors: 1. Nature of goods 1. Item quantity 1. Frequency of movement 1. Circumstances of the trip

123. Procedure for conditions of tariff * non-tariff regulation in cases: If the customs authority establishes that the goods are intended for production or commercial activities;

124. CUSTOMS CODE OF THE RUSSIAN FEDERATION i1. Composition Customs regimes

125. Section XII. Disposal of goods and vehicles and use of funds received. Section XIII. Appeal and consideration of decisions, actions or inaction of the customs authorities of the Russian Federation and their officials.

126. Section XIV. Officials of the customs authorities of the Russian Federation.

127. Release for free circulation 2. Reimport 3. Transit 4. Customs warehouse.

128. Duty free shop

129. Processing in the customs territory

130. Processing under customs control8. Temporary import (export) 9. Free customs zone 10. Free warehouse

131. Processing outside the customs territory 12. Export 13. Re-export.

132. Destruction 15. Refusal in favor of the state

133. Export of goods for representative offices of the Russian Federation abroad

134. Export of goods to the former republics of the USSR 18. Moving supplies

135. The system of tariff and non-tariff regulation

136. Includes: Full customs clearance of goods and vehicles transported across the customs border of the Russian Federation; Reliability of control over the customs value of goods and vehicles;

137. Classification of goods and vehicles in accordance with the codes of the commodity nomenclature of foreign economic activity;

138. Provision of tariff concessions (preferences) related to the country of origin of goods; Provision of tariff preferences subject to the provisions of the tariff (preferential) regime, etc.

139. Implemented with the help; Customs duty; Price-forming factor; Foreign trade policy instruments; Sources of replenishment of federal budget revenues, etc.

140. Includes: Prohibition of imports; Export restrictions; Quantitative restrictions (quotas); Licensing; Anti-dumping measures;

141. Measures of a monetary and financial nature; Standardization; Certification;

142. Requirements of sanitary-veterinary, health and agricultural authorities; Environmental standards;

143. Requirements for packaging, labeling, conditions of carriage of goods, etc.

144. Implemented with the help of: One-time individual licenses; General licenses;

145. Licenses for the import of goods under the security of a state body; Product certification, etc.

146. The procedure for determining the customs value of goods 1. Composition and main objectives

147. Law of the Russian Federation "On customs tariff" 1. Customs value 1. Section I General Provisions

148. Section II Seasonal and special duties

149. Section III Customs value of goods

150. Section IV Methods for determining the customs value of goods and the procedure for their application

151. Section V Determination of the country of origin 1. Section VI Tariff concessions

152. Section VII Final Provisions 1. TYPES OF RATES OF FEES 1. Ad valorem rate 1. Specific rate 1. Combined rate

153. The main purposes of the customs tariff are:

154. Rationalization of the commodity structure of the import of goods into the Russian Federation;

155. Maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

156. Creation of conditions for progressive changes in the structure of production and consumption of goods in the Russian Federation;

157. Protection of the Russian economy from the adverse effects of foreign competition;

158. Providing conditions for effective integration of the Russian Federation into the world economy.1. Special types of duties Special; Anti-dumping; Compensatory.

159. The customs value is determined by the method: At the price of a transaction with imported goods; At the price of a transaction with identical goods; At the price of a transaction with similar goods; 1. Subtraction of the cost; Adding value; By the reserve method.

160. Direct method based on cost addition, the price is calculated by adding: The cost of materials and costs incurred by the manufacturer in connection with the production of the valued product.

161. Total costs typical for the sale in the RF from the country of export of goods of the same type and other costs.

162. Profits received by the exporter from exports.

163. Criteria for determining the country of origin of goods and granting tariff preferences

164. Country of origin of goods1. DEFINITION:

165. Commodity entirely produced in trawl: Vegetable products; Live beast; Marine products; Secondary raw materials and waste; High technology products (space).

166. Criterion for sufficient processing: Change in heading; Performing various operations; The ad valorem share rule.

167. Delivery of goods in batches;

168. Advance notice;

169. Documentary evidence;

170. Supply of goods by one supplier;

171. Import of all consignments through one customs office and within a specified period.

172. Certificate of origin of goods: 1. Goods with preferences;

173. Goods with restrictions (quotas);

174. In accordance with international agreements; 1. In other cases 1. Customs benefits 1. PROVIDED BY:

175. Diplomatic representations of foreign states in the Russian Federation;

176. Heads of diplomatic missions of foreign states and members of the diplomatic staff of missions;

177. Employees of the administrative and technical personnel of the diplomatic mission of a foreign state;

178. Consular missions of foreign states and members of their staff;

179. Moving diplomatic mail and consular bag of foreign states;

180. Foreign diplomatic and consular couriers;

181. Representatives and members of delegations of foreign states;

182. Members of the diplomatic staff, consular officials, representatives of foreign states and members of delegations in transit through the customs territory of the Russian Federation;

183. International intergovernmental organizations, representations of foreign states with them, as well as the personnel of these organizations and representations accredited in the Russian Federation.

184. Organization of the Finnish Customs Service 1. Parliament 1. State Council 1. Ministry of Finance

185. General Administration of Customs 1. General manager

186. Main types of activities 1. Internal Directorate 1. Administration

187. Management system of the Finnish customs service

188. Operational management of the Finnish customs service

189. The Director General is responsible for the day-to-day management of the Finnish Customs Service and takes part in strategic management customs service

190. Heads of GTU departments Responsible for operational management in their core activities Supervise customs districts within their competence

191. Meeting of customs leaders Meeting between the cooperation group and the heads of customs districts and customs laboratory Are of an advisory and informative nature

192. The main tasks of the Finnish customs service3ZE

193. Payments to the budget of the European Union: import duties on goods from third countries1. Tasks of the Customs Service 1. Fiscal1 .. Trade-political1.I. Protecting society 1. Fiscal objectives:

194. The Customs Service collects taxes and payments for the Finnish state and takes part in the preparation of legislation in the field of customs.

195. Trade and political tasks: the Customs Service carries out a single trade policy EU and participates in the preparation of regulations related to customs activities in the EU, in the CCS / WTO, in the GATT / WTO, as well as at the national level 3ZE

196. The Customs Service takes part in the protection of society as the body controlling international freight transport:

197. Strategies and objectives of the Finnish customs service1

199. Level of the whole service Risk analysis Simplified procedures based on customer needs Core values ​​Leadership methods

200. Customs district level Direction and application in each individual district Coverage of counseling Adequacy of individual procedures Management of customs processes Assimilation of values

201. Customs post level Referral to facilities, results Possession of customer information, receive feedback from customers Transfer of authority Process management

202. Individual level Diverse skill Competence Diverse skill Competence Conversations with subordinates about development at work Loyalty to the cause Group work

203. Management of customs affairs in the European Union // Materials of the Russian-Finnish seminar on interaction between the customs authorities of the Russian Federation and the EU. Murmansk customs, t / p "Lotta", October 21, 1998

204. The main objects of development of the Finnish customs service in 1998-2001 1

205. The main objects of development of the Finnish customs service in the field of customs affairs of the European Union are:

206. Management of customs affairs in the European Union // Materials of the Russian-Finnish seminar on interaction between the customs authorities of the Russian Federation and the EU. Murmansk customs, t / p "Lotta", October 21, 1998

207. Structure of the Customs Cooperation Council (World Customs Organization) 1

208. Convention establishing the Customs Co-operation Council (CCCAVTO) 4 November 1952

209. Convention on the Valuation of goods for Customs purposes Convention on the Valuation of goods for Customs purposes July 28, 1953

210. Customs Convention on ECS Carnets for commercial samples 3 October 1957

211. Convention on the Nomenclature for the Classification of Goods in Customs Tariffs (and the Protocol amending it) Classification of goods In Customs tariffs and Protocol of Amendment thereto September 11, 1959

212. Customs Convention on the temporary importation of packing March 15, 1962

213. Customs Convention on the temporary importation of scientific equipment March 15, 1962

214. Customs Convention on Temporary Admission professional equipment Customs Convention on the temporary importation of professional equipment 1 July 1962

215. Customs Convention on the ATA Carael for the temporary admission of goods (ATA Convention) July 30, 1963

216. Customs Convention concerning welfare material for seafarers 11 December 1965

217. Customs Convention on the international transit of goods (ITI Convention) June 7, 1971

218. Customs Convention on the temporary Importation of pedagogic material 10 September 1971

219. International Convention on the simplification and harmonization of Customs procedures (Kyoto Convention) September 25, 1974

221. Convention on the Harmonized Commodity Description and Coding System (HS) 1 January 1988

222. Convention on Temporary Admission (Istanbul Convention) November 27, 1993

223. Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) Agreement on implementation of article VII of the GATT January 1, 1981 1 See: Appendix 14.

224. See: Appendix 15. "See: Appendix 16.

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Government Decree (adopted pursuant to the Presidential Decree of 11.05.2006) On the Federal Customs Service of 26.07.2006 No. 459

1. Federal Customs Service (FCS of Russia) is an authorized federal executive body performing, in accordance with the legislation of the Russian Federation, the functions of developing state policy and legal regulation, control and supervision in the field of customs, as well as the functions of a currency control agent, functions of carrying out transport control at checkpoints across the state border Of the Russian Federation and sanitary-quarantine, quarantine phytosanitary and veterinary control in terms of checking documents in specially equipped and designated for these purposes checkpoints across the state border of the Russian Federation (specialized checkpoints) and special functions to combat smuggling, other crimes and administrative offenses ...

2. The activities of the Federal Customs Service are managed by the Government of the Russian Federation. .

3. The Federal Customs Service is guided in its activities The Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decisions and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Central Bank of the Russian Federation, as well as these Regulations.

4. The Federal Customs Service carries out its activities directly and through customs authorities and representative offices Services abroad in cooperation with others federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments, the Central Bank of the Russian Federation, public associations and other organizations.

II. Credentials

5. The Federal Customs Service exercises the following powers in the established field of activity:

5.1. submits to the Government of the Russian Federation draft federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents requiring 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 projected performance indicators of the Service;

5.2. on the basis and pursuant to 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 normative legal acts in the established field of activity (For example, the procedure for maintaining the customs register of intellectual property objects, the form and procedure for filling out the customs declaration and transit declarations; the procedure for issuing qualification certificates for customs clearance specialists and the form of a qualification certificate, etc.

5.3. 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 established by them, exercises the powers of control and supervision in the established field of activity:

5.3.1. collects customs duties, taxes, anti-dumping, special and countervailing duties, preliminary anti-dumping, preliminary special and preliminary countervailing duties, customs duties, controls the correctness of calculation and timeliness of payment of these duties, taxes and fees, takes measures to enforce them or return them;

5.3.4. carries out customs clearance and customs control;

5.3.8. maintains registers of persons carrying out activities in the field of customs;

5.3.11. maintains a customs register of intellectual property objects;

5.3.12. issues qualification certificates to customs clearance specialists;

5.3.13. cancels the qualification certificates of customs clearance specialists;

5.3.14. issues licenses for the establishment of a free warehouse;

5.4. maintains customs statistics of foreign trade and special customs statistics;

5.5. informs and advises, free of charge, on customs matters to participants in foreign economic activity;

5.8. summarizes the practice of applying the legislation of the Russian Federation in the established field of activity;

5.10. ensures, within the limits of its competence, the protection of information constituting a state secret;

5.11. considers complaints against decisions, actions (inaction) of customs authorities and their officials;

5.12. organizes the reception of citizens, ensures the timely and complete consideration of citizens' appeals, making decisions on them and sending responses to applicants in established by law The term of the Russian Federation;

5.14. organizes vocational training customs officials, their retraining, advanced training and training;

5.23. exercises other powers in the established field of activity, if such powers are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation;

5.24. ensures the publication in its official publications of legal acts adopted by the Service, as well as acts of the customs legislation of the Russian Federation and other legal acts of the Russian Federation in the field of customs.

6. The Federal Customs Service, in order to exercise its powers in the established area of ​​activity, has the right to:

6.1. create, reorganize and liquidate regional customs administrations, customs and customs posts, including specialized customs authorities, the competence of which is limited to certain powers to perform certain functions assigned to the customs authorities, or to perform customs operations with respect to certain types of goods;

6.2. determine the region of activity of the customs authorities;

6.3. approve general or individual provisions on regional customs offices, customs houses and customs posts;

6.4. organize the conduct of the necessary research, tests, examinations, analyzes and assessments, as well as scientific research in the established field of activity;

6.5. request information necessary for making decisions on issues related to the established area of ​​activity;

6.6. provide legal entities and individuals with explanations on issues related to the established field of activity;

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

6.9. apply the 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;

6.11. develop and approve samples of service certificates and the procedure for wearing uniforms;

6.12. to issue individual legal acts on the issues of the established field of activity.

7. The Federal Customs Service is not entitled to carry out in the established field 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 decrees of the Government of the Russian Federation.

The restrictions established by the first paragraph of this clause do not apply to the powers of the head of the Property Management Service assigned to the Service on the basis of operational management.

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

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.

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FEDERAL EDUCATION AGENCY RUSSIAN STATE

UNIVERSITY OF COMMERCE

TEST

student Mamedov Orkhan Yusif oglu

Reviewer: Art., Grigoriev Ave.

Moscow 2012

Introduction

1. Customs business in the Russian Federation and its legal basis

2. Functions and powers of customs authorities

Conclusion

Bibliography

INTRODUCTION

This work is devoted to the state administration of customs affairs in Russia.

The relevance of the topic lies in the fact that Russia is a country with a huge natural and technical potential to which the attention of the whole world is riveted. The huge trade turnover of Russia determines the increasing role and importance of customs and, in general, customs activities as an instrument of foreign economic activity closely related to the domestic and foreign policy of the Russian Federation. Having studied the course of administrative law, the cadet-border guard should be aware of the irreplaceable role of administrative legal norms in the customs law of Russia.

The degree of study of the topic. The problem of the structure of administrative-legal norms has been widely discussed in scientific literature for more than a decade. When writing this term paper used the works of D.N. Bakhrakh, T.N. Troshkin, Yu.F. Azarov, M.N. Marchenko, A.N. Guyev, A.N. Kozyrin.

The object of this work is views on the structure and content of administrative and legal regulation of the Customs legal regulations their connection with legal practice. Social relations developing in the management of customs affairs in Russia.

The subject of work is regulatory legal acts governing the implementation of state power in the customs sphere.

The purpose of the work is a holistic and logical study of the essence and structure and organization government controlled customs.

Find out what exactly is the Customs business in the Russian Federation and its legal basis;

Describe the main functions and powers of the customs authorities;

Consider the structure of the Federal Customs Service and identify areas and procedures for interaction between customs authorities and the FSB of Russia.

Based on the tasks set, the following basic provisions of the course work are submitted to the defense:

1. Customs is an integral part of the executive power system, the principles of which fully apply to it;

2. By their branch affiliation, the norms of customs legislation are almost entirely administrative and legal norms, which is due to the very nature of customs activities;

3. The Federal Customs Service is an important executive authority interacting with the protection of the State Border.

Structurally, this work consists of an introduction, two chapters, each of which has two paragraphs and conclusions. The first chapter deals with the general provisions of the customs business and its legal framework. Here the author reveals the essence of the features and content of the customs business, as well as the functions of the customs authorities. The second chapter of this work is devoted to the structure of customs authorities, powers and their role in maintaining the security of the Russian Federation on the state border. The directions and procedure for maintaining interaction with border agencies and border troops of the FSB of Russia are disclosed.

customs legal interaction authority

1. Customs business in the Russian Federation and its legal basis

The customs business in the Russian Federation consists of the customs policy of the Russian Federation, as well as 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 other means of implementing customs policy.

The goals that are set in the course of the implementation of the state customs policy and specific measures of the entire customs business are to ensure the most efficient exchange of goods in the customs territory, stimulate the development of the national economy, participate in the protection of the Russian market, and solve other tasks of the economic policy of the Russian Federation.

The main distinguishing features of such a phenomenon as customs are, firstly, its complex, complex nature and, secondly, the heterogeneity of its constituent elements. These features are due to the nature and purpose of the customs business, which serves to solve multifaceted and very heterogeneous tasks. This is the originality and uniqueness of the customs business. Meanwhile, the definition given from the Labor Code of the Russian Federation does not cover a number of very important components that are actually included in the customs business. The question of the place and content of customs policy in the structure of customs also remains unclear. And why is customs policy included in the concept of "customs business" at all?

As for the components of the customs business, in addition to those listed above, they should include customs statistics and the maintenance of the commodity nomenclature of foreign economic activity (TNVED), the fight against smuggling and other crimes in the field of customs, as well as violations of customs rules, proceedings on violations of customs regulations, consideration of cases on violations of customs regulations B.N. Gabrichidze, A.G. Chernyavsky "Administrative law" textbook M: "Prospect" 2004. With this approach, a broad understanding of the content of the customs business is provided, especially since the above-mentioned additional elements included in its structure are provided for by the Customs Code itself and are sufficiently detailed and detailed in it.

Taking into account the above, the structure of the customs business can be represented by the following blocks:

1 - customs policy;

2 - movement of goods and vehicles across the customs border (principles);

3 - customs regimes;

4 - customs and tariff regulation;

5 - customs payments (federal customs revenues);

6 - customs clearance;

7 - customs control;

8 - customs statistics and commodity nomenclature of foreign economic activity (TN VED);

9 - smuggling and other crimes in the field of customs;

10 - violations of customs regulations and responsibility for them;

11 - proceedings on cases of violations of customs regulations;

12 - consideration of cases of violations of customs regulations. The allocation of these blocks into relatively independent parts of the customs business is, of course, somewhat arbitrary and may be more differentiated. For example, the inquiry and operational-search activity of the customs authorities can be distinguished into a separate block. On the whole, it reflects an adequate picture of the modern structure of the Russian customs business.

The significance, role and status of each of the above-mentioned constituent parts of the customs business are not the same. However, they are different in nature and goals, in place in the customs system, together they constitute an organic unity, since they serve as a single customs (and broader - internal and external economic) tasks of the Russian Federation.

One cannot but see a serious difference between customs policy, which is the "soul" of customs, and, say, customs clearance or customs control - very important elements of customs, but still subordinate to this policy, serving it. It is also necessary to distinguish between the norms of substantive customs law and the norms of procedural customs law, which regulate the status of certain blocks of the customs business. For example, the issues of smuggling, evasion of customs payments and other crimes in the field of customs are regulated by the norms of substantive criminal law and are highlighted in separate articles of the Labor Code.

The essence of any activity is revealed through the identification of its goals.

Customs has two groups of goals:

First, economic. Among them are purely fiscal ones, i.e. replenishment of the revenue side of the country's budget, and regulatory. The customs mechanism exerts its regulatory effect on the economy through customs tariffs (by methods of indirect guidance), as well as prohibitions, restrictions, licensing, quotas for exports and imports (by methods of direct administrative guidance).

Such regulation is designed to:

a) stimulate the development of the national economy;

b) protect the Russian market;

c) attract foreign investment;

d) ensure the fulfillment of obligations to other states, international unions, as well as contribute to the achievement of other goals determined by the Federal Assembly, the President and the Government of the Russian Federation.

Secondly, protective, i.e. ensuring the national security of the country, including economic, sanitary and epidemiological, public order, public health, cultural values. All the main components of the customs business serve these purposes: customs service, customs activity, customs law, customs policy and ideology using legal norms, customs procedures, as well as combating smuggling and other offenses.

Customs, protection and protection of the customs territory and customs borders are a constant factor in government activity, which also requires a corresponding stable legislation. Customs legislation has always contained a large number of rules governing the procedure for moving goods and other items across the customs border. The regulation of customs has always been in the competence of the state, all-Union bodies, just as now it belongs to the jurisdiction of the federal bodies of the Russian Federation.

By their sectoral affiliation, the norms of customs legislation are almost entirely administrative and legal norms, which is due to the very nature of customs activities, the core of which is administrative control. Only certain norms relate to other branches of law - civil law(on compensation for harm), to criminal law (on criminal liability for violation of customs rules). Therefore, between customs law as an institution of administrative law and a set of rules governing the activities of the department in question, one cannot put an equal sign. In the new Customs Code, the Legislator does not disclose administrative responsibility for offenses in the field of customs, having dedicated chapter 16 of the Administrative Code to them.

Thus, the legal basis of customs business consists of three parts:

1) norms of customs law;

2) general norms of administrative law;

3) the norms of other industries.

The norms of the second and third groups are not included in the institution of customs law and are applied in cases where the relevant relations are not regulated by customs regulations, i.e. when they do not need special legal regulation.

The sources of customs law are acts of federal legislative and executive bodies state power. In terms of content, they can be divided into those that only provide for the norms of this institution, for example, the Law on the Customs Tariff, and mixed ones. The latter may contain the norms of various legal institutions and even industries - including the laws of the Russian Federation on the state border, on the import and export of cultural property, on currency regulation and currency control, and on excise taxes.

Depending on the authorities that issued the acts, and therefore on their legal force, five types of sources are distinguished:

1) the laws of the Russian Federation;

2) decrees of the President of the Russian Federation;

3) decrees of the Government of the Russian Federation;

4) acts of the State Customs Committee, FCS;

5) joint acts of the FCS (SCC) and other central executive bodies (FSNP, FSB, Ministry of Internal Affairs, etc.).

However, this list would be incomplete if the still valid acts of the former bodies of the USSR (union acts) were not mentioned. Although their number is rapidly decreasing, on issues that have not yet been regulated by Russian law, union norms apply, if they do not contradict Russian ones. "If an international treaty of the Russian Federation establishes rules other than those provided for by this code and other acts of the legislation of the Russian Federation on customs business," says article 6 of the Labor Code of the Russian Federation, then the rules of the international treaty apply. "

Therefore, formally, we can talk about three groups of sources of customs law:

- Russian;

- allied;

- and international.

Taking into account this specificity of customs legislation, its main source was and remains the Customs Code adopted on April 25, 2003.

The current Code imposes increased (in comparison with the old version) requirements for regulations issued by customs authorities. states that such an act:

1.1 may be issued only if it is expressly provided for in acts of customs legislation and other legal acts of the Russian Federation;

1.2 is subject to mandatory registration with the Ministry of Justice of the Russian Federation and official publication;

1.3 is subject to appeal to the arbitration court;

1.4 should not contradict the Labor Code of the Russian Federation and other acts of customs legislation;

1.5 should be clear (unambiguous). Article 5 of the Customs Code of the Russian Federation

It should be noted that in addition to the general rules enshrined in the Customs Code, the procedure established by the Government of the Russian Federation for the movement of goods by individuals across the customs border of the Russian Federation that are not intended for production or other commercial activities is of great importance for the legal regulation of customs. A number of issues related to the implementation of customs policy are addressed in the regulatory legal acts of the FCS of Russia, which are binding on all ministries, departments, enterprises, organizations, officials and citizens. For example, the Order of the State Customs Committee of the Russian Federation N 1444 "On the list of documents and information required for the declaration and customs control of nuclear materials and radioactive substances." Order of the State Customs Committee of the Russian Federation of December 11, 2003 N 1444 "On the list of documents and information required for the declaration and customs control of nuclear materials and radioactive substances" According to letter State Customs Committee of the Russian Federation of February 6, 2004 N 14-10 / 4275, the order entered into force on April 21, 2004 " Russian newspaper"dated January 22, 2004 N 9,

Thus, there are three main directions in the content of the customs legislation:

a) organization and maintenance of the customs regime (control, other customs operations);

b) organization of state administration of customs affairs;

c) organization and regulation of the activities of personnel - civil service in the customs authorities.

All these issues are currently within the competence of the highest bodies of state power - according to Art. 71 of the Constitution, item "g", customs regulation is attributed to the jurisdiction of the Russian Federation, without the participation of its constituent entities of the Russian Federation in this matter.

We examined the concepts: customs and customs law, its relationship with administrative law, named the sources of customs law.

2. Functions and powers of customs authorities

The functions of the customs authorities represent the main areas of activity of the customs authorities. From this point of view, the importance of the customs authorities from the standpoint of economic development RF and the growth of trade between Russia and foreign countries... The role of customs authorities in the foreign policy of the Russian Federation determines a special "set" of functions of customs authorities, but at the same time, the relationship with the implementation of the most important socio-economic and foreign policy programs does not limit the variety of functions of customs authorities.

The customs bodies of the Russian Federation are federal executive bodies, links of the state administration system. The customs authorities are classified as executive authorities in accordance with the structure of federal executive authorities approved by the decree of the President of the Russian Federation dated March 9, 2004. Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies" SZ RF of March 15, 2004 No. 11, article 945 Based on the understanding of the executive power as an activity consisting in the practical organization and implementation of norms and the provisions of the Constitution, federal laws and other norms and provisions of the Constitution, federal laws and other legal acts, it can be said that the customs authorities, as executive bodies, carry out executive and administrative activities in the field of customs.

The executive activity of these bodies consists in the daily practical organization and implementation of customs.

The customs authorities, using various forms and methods, exercise their functions and powers in the field of organizing the movement of goods and vehicles across the customs border; collection of customs payments; customs clearance and control, etc. These areas are the main ones in the activities of the customs authorities.

Note that in these areas of activity, the customs authorities act as administrative and executive bodies.

The customs authorities carry out both administrative and executive-organizational activities. Both of these activities are closely interrelated and together make up a single whole. At the same time, the administrative activity of the customs authorities has its own characteristics, the most important of which is its normative nature.

It manifests itself in the adoption of the relevant legal acts by the customs authorities. Executive (organizational and executive) activities can be carried out in other forms. These are, in particular, workshops of employees of departments, divisions and sectors of the customs authorities; meetings for exchange of experience and in the process of retraining of customs personnel; scientific and methodological, practical conferences and seminars for customs officials.

An important distinguishing feature of the customs authorities is that current legislation they are classified as law enforcement agencies. This characteristic requires additional explanation. V broad sense the words of any government agency can be considered law enforcement. However, there is and is generally accepted a narrower understanding of the term "law enforcement agencies": they usually include judicial and prosecutorial bodies, the legal profession, notaries, internal affairs bodies, etc. more details: B.N. Gabrichidze and other law enforcement agencies of the Russian Federation. M „2002. S. 8-96.

The law enforcement nature of the activities of customs authorities is largely due to the very structure of customs, as well as the fact that all the main tasks and powers in the field of customs are carried out by the customs authorities taking into account the interests of the country, strengthening, its economic sovereignty and economic security.

Since both general and specific tasks and functions of customs authorities are determined in customs legislation, the core of which is the Customs Code, it is appropriate in this case to refer to its preamble: "The Code is aimed at protecting the economic sovereignty and economic security of the Russian Federation ... ensuring the protection of the rights of citizens, business entities and government bodies and their observance of duties in the field of customs ". In this case, state bodies are understood as a wide range of state bodies (and not just customs authorities), which, according to the legislation, bear duties in the field of customs. It can be concluded that the customs business itself and the customs authorities from the outset, due to the specific nature and structure of the customs business, are law enforcement in nature and in most cases act precisely in this capacity.

The law enforcement nature of the activities of customs authorities also has more specific specific manifestations, which are clearly visible in the analysis of the structure of the customs business, as well as a number of individual powers of these authorities. Article 408 of the Labor Code of the Russian Federation The complex nature of the customs business predetermines the presence of heterogeneous elements in it, including law enforcement, and the corresponding activities of the customs authorities. In accordance with these articles, the customs authorities are the bodies of inquiry in cases of smuggling and for a number of other crimes in the field of customs (Articles 151, 157 of the Criminal Procedure Code of the Russian Federation), in cases determined by the Labor Code, these bodies carry out operational-search activities.

The code establishes two objectives for the implementation of operational-search activities by the customs authorities:

1) detection, prevention, suppression and disclosure of crimes, the production of urgent investigative actions and inquiries for which the criminal procedural legislation of the Russian Federation is referred to the jurisdiction of customs authorities (Articles 151, 157 of the Criminal Procedure Code of the Russian Federation), the identification and establishment of persons preparing them, committing or committing ;

2) ensuring your own safety.

To achieve these goals, the customs authorities have the right to carry out operational-search measures, the list of which is enshrined in Article 6 of the Federal Law "On Operational-Investigative Activities" and is exhaustive: making inquiries, collecting samples for comparative research; test purchase; research of objects and documents; observation; identification of personality; inspection of premises, buildings, structures, terrain and vehicles; control of postal items, telegraph and other messages; wiretapping of telephone conversations; removal of information from technical communication channels; prompt implementation; controlled delivery; operational experiment. The bulk of work in connection with the proceedings on cases of violations of customs rules and their consideration is assigned to the customs authorities and their officials.

In view of the special managing, consolidating and organizing role, the specific nature of the tasks and functions performed by the FCS of Russia, the leading role of this central body in the implementation of the TC and the allocation of its place in the Code itself, as well as the practical organization of its customs activities, we will analyze in more detail its legal status, composition , structure and fundamental issues of the application of the provisions and norms of the Labor Code. Unfortunately, in the Code itself, the status and functions of the Federal Customs Service of Russia are formulated very schematically and succinctly: in essence, there is no detailed description of the legal and functional organization of the FCS.

The Federal Customs Service is a federal executive body that, in accordance with the legislation of the Russian Federation, exercises control and supervision functions 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 Federal Customs Service is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation.

Today the Federal Customs Service carries out the following functions: See attachments

ensures the maintenance and publication of the Commodity nomenclature of foreign economic activity, preparation, approval and publication of decisions on issues related to the interpretation of the Commodity nomenclature;

issues qualification certificates for customs clearance specialists;

provides metrological support for the activities of customs authorities.

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

1.carries out the collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, controls the correctness of calculation and the timeliness of payment of these duties, taxes and fees, takes measures to enforce them;

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

3. provides for the uniform application by the customs authorities of the customs legislation of the Russian Federation;

4. carries out customs clearance and customs control;

5. makes decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and ensures the publication of such decisions;

6. ensures, within the limits of its competence, the protection of intellectual property rights;

7.makes, in the prescribed manner, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, on the origin of goods from a specific country (country of origin of goods);

8.implements:

8.1. maintaining registers of persons carrying out activities in the field of customs;

8.2. maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for customs payments;

8.3. maintaining the customs register of intellectual property objects;

8.4. cancellation of qualification certificates of customs clearance specialists;

8.5. issuance of licenses for the establishment of a free warehouse;

9. maintains customs statistics of foreign trade and special customs statistics;

10.informs and advises, free of charge, on customs matters to participants in foreign economic activity;

11. carries out, within its competence, foreign exchange control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

12. 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;

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

14. carries out operational-search activities in accordance with the legislation of the Russian Federation;

15. carries out, in accordance with the established procedure, the development and creation of information systems, information technologies and means of their support used by the customs authorities;

16. performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service and the implementation of the functions assigned to it;

17. ensures, within the limits of its competence, the protection of information constituting a state secret;

18. Considers complaints about decisions, actions (inaction) of customs authorities and their officials;

19. organizes the reception of citizens, ensures the timely and complete consideration of citizens' appeals, makes decisions on them and sends responses to the applicants within the time period established by the legislation of the Russian Federation;

20. provides mobilization training of the Service, as well as control and coordination of the activities of the organizations under its jurisdiction for mobilization training;

21. organizes professional training of officials of customs authorities, their retraining, advanced training and training;

22. Carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents generated in the course of the activities of the Service;

23. interacts in accordance with the established procedure with public authorities of foreign states and international organizations in the established field of activity, including representing, on behalf of the Government of the Russian Federation, the interests of the Russian Federation in the World Customs Organization (Council of Customs Cooperation) and other international organizations;

24. conducts tenders in the prescribed manner and concludes state contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Service, as well as for carrying out research work for state needs in the established field of activity;

25. performs the functions of a customer for the construction of customs, customs checkpoints and other facilities necessary for the development of customs infrastructure;

26. performs the functions of a customer for the development of sketches and production of excise stamps for marking alcoholic beverages, tobacco and tobacco products imported into the customs territory of the Russian Federation;

27. implements programs for the development of customs in the Russian Federation.

and other functions within their competence.

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

1.in agreement with the Ministry of Economic Development and Trade of the Russian Federation:

create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited to certain powers to perform certain functions assigned to the customs authorities, or to perform customs operations in relation to certain types of goods; determine the region of activity of the customs authorities;

approve general or individual regulations on customs authorities;

2. to organize the conduct of the necessary research, tests, examinations, analyzes and assessments, as well as scientific research in the established field of activity;

3. to request information necessary for making decisions on issues related to the established area of ​​activity;

4. give explanations to legal entities and individuals on issues related to the established field of activity;

5. to exercise control, including financial, over the activities of customs authorities and representative offices of the Service abroad;

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

7. to apply the 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;

8. to create advisory and expert bodies (councils, commissions, groups, collegia) in the established field of activity;

9. develop and approve samples of service certificates and the procedure for wearing uniforms.

7. The Federal Customs Service is not entitled to carry out legal regulation in the established area of ​​activity, except for cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, as well as the functions of managing state property and providing paid services. For example, these restrictions do not apply to the powers of the head of the Property Management Service, assigned to the Service on the basis of the right of operational management, solving personnel issues and organizing the activities of the Service.

The FCS of Russia carries out its activities in cooperation with other federal executive bodies, authorities of the constituent entities of the Russian Federation and public associations.

Conclusion

The purpose of the test was achieved, the author carried out a holistic logical study of the organization of state management of customs in Russia.

The tasks have been solved: the general provisions of customs, the structure of the tasks and functions of the customs authorities of Russia, the procedure for their interaction with the Border Guard Service of the FSB of Russia are considered.

According to the provisions submitted to the defense:

According to the first position:

"Customs is an integral part of the executive power system, the principles of which fully apply to it." Customs business, as well as the country's defense, state security, money emission, is included in the sphere of state monopoly, it is only the state apparatus that deals with it. The principles of the customs mechanism are expediency, legality, efficiency, democracy, the unity of the system and economic space, all of them correspond to or follow from the principles of public administration established by the Constitution and laws of the Russian Federation.

For the second position:

“By their branch affiliation, the norms of customs legislation are almost entirely administrative and legal norms” - this is due to the very nature of customs activities, the core of which is administrative control. There is much in common between customs law as an institution of administrative law and a set of rules governing the activities of the department in question regarding the subject of regulation, but an equal sign cannot be put. Persons who have committed a violation of customs rules are liable in accordance with the legislation of the Russian Federation on administrative offenses. "

"The Federal Customs Service is an important executive body interacting with the protection of the State Border"

The Law "On the State Border of the Russian Federation" (Article 27, Clause 4) determines that the customs authorities of the Russian Federation and the FSB of Russia "interact with each other and assist the border authorities and border troops of the FSB of the Russian Federation in protecting the State Border."

The Border Service is obliged - to "transfer" to the customs authorities, and in the absence of customs authorities, to detain those discovered by the border authorities and border troops while performing the tasks assigned to them to protect the State Border within the border territory moved through State border smuggling and other goods, cargo and vehicles illegally transported across the State border ".

For us, as border guards, based on the results of our work, we can draw the following conclusion: close interaction and cooperation determines the success of the tasks performed. Therefore, each of us needs to know and skillfully apply in practice the norms of customs law, as well as generally represent the organization and management of customs affairs in the Russian Federation.

Bibliography

1. Alekhin A.P., Kozlov Yu.M. Administrative law of the Russian Federation. Part II. Textbook.-M.: TEIS ", 1994.

2. Manokhin V.M. Russian administrative law. - M., Jurist. 1996.

3. Bakhrakh D.N. Customs law as an institution of administrative law. See "State and Law" N3, 1995. p.13-21.

4. Sandrovsky K.K. Customs law. M., 1974.

5. Markov L.N. Essays on the history of the customs service. Irkutsk. 1987.

6. Gabrichidze B.N. A new stage in the development of customs legislation. In the book. Customs legislation M., 1994, XY-XXX.

7. Gabrichidze B.N., Suslov N.A. Customs authorities of the Russian Federation: legal status and ways to improve it. See "State and Law" N3, 1995. p.22-29.

9. Kozyrin A.N. Customs law of Russia. Study guide.- Moscow: "Spark", 1995

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Administrative and legal regulation of the customs business in the Russian Federation can be described as a complex of administrative and legal norms in the customs sphere, the main focus of which is the use of measures of customs regulation of foreign economic activity in the national-state interests, as well as the implementation of customs policy and ensuring control over compliance with the customs legislation of Russia ...

The characteristic of administrative and legal regulation is based on legal support for the use of customs clearance and customs control tools, regulation of trade, participation in the implementation of trade and political tasks to protect the Russian market, stimulate the development of the national economy, participation in international cooperation, etc.

Customs regulation is characterized as an activity to create legal norms aimed at establishing the legal order and conditions for the movement of goods and vehicles across the customs border, collection of customs payments, customs clearance, customs control and the implementation of customs policy in general.

An administrative-legal norm should be understood as certain rules of conduct established by the state, the purpose of which is to regulate social relations that arise, change and cease in the sphere of functioning of the mechanism of executive power or public administration.

Through the prism of the main directions of administrative and legal regulation, two interrelated components that make up its content are identified - customs and customs policy. If the first determines what customs regulation includes and what it should give, then the second - how to implement this regulation, by what means to get the intended result. The characteristic of the components allows you to determine:

• - customs business of the Russian Federation - the activities of customs authorities carried out in order to ensure control over compliance with customs legislation through the application of methods and procedures of customs regulation determined by the Customs Code of the Russian Federation, and other regulatory legal acts adopted in accordance with it in relation to goods and vehicles transported through customs border.
• - the customs policy of the Russian Federation is an integral part of the domestic and foreign policy of the state, including the development and application on a legal basis of a system of tariff and non-tariff measures of customs regulation of foreign economic activity in the national-state interests.

There are a number of interpretations of customs regulation, which can be grouped into four blocks: organizational, legal, economic and control. All blocks are closely interconnected and form a single system of administrative and legal regulation of customs.

The organizational block of administrative and legal regulation of customs is the state institutions of the legislative and executive power of the Russian Federation, in which it is developed, determined and implemented.

Thus, by Article 71 of the Constitution of the Russian Federation, customs regulation falls under the jurisdiction of the Russian Federation.

The legal block of administrative and legal regulation of the customs business, reflecting its essence and the most important constitutive principle, focuses on disclosing its main provisions through actions aimed at using state power in the field of foreign economic activity regulation through customs activities. In this form, customs regulation is interpreted as: a system or a set of measures to implement the established rules for regulating foreign economic activity, and, above all, of an administrative-power character; orderliness and regulation in this area through the regulatory framework, etc.

The legal and regulatory framework for customs regulation consists of two sources - formal and institutional, which are external forms expressions of administrative and legal norms in the theory of customs. In practical terms, this refers to the legal acts of various state bodies containing this kind of legal norms, i.e. regulations. Among them are normative acts of legislative bodies, executive bodies, as well as various kinds, rules, regulations, statutes, agreements, etc. approved by these bodies.

The formal sources in the customs business include classical sources, which include the Laws of the Russian Federation, Decrees of the President of the Russian Federation, Resolutions of the Government of the Russian Federation, regulations of the State Customs Committee of Russia, international conventions (treaties, agreements, etc.).

Institutional sources in customs are subdivided into government agencies and professional organizations.

TO government agencies include legislative and executive bodies; judicial branch.

So, on the issues of tariff and non-tariff regulation (for example, the introduction of special taxes, duties and fees, quotas and licensing, certification of products and services, the establishment of bans or restrictions on the import and export of goods, etc.), a large number of ministries of the Russian Federation are involved, and first of all, the customs service of the Russian Federation.

Professional organizations include national or professional chambers of commerce, the International Chamber of Commerce, and International Professional Associations. These organizations tend to develop general rules or conditions of foreign trade, which are advisory in nature. For example, the International Chamber of Commerce has systematized the basic terms and conditions of contracts of purchase and sale, which are known as "INCOTERMS". This set of rules is applied in foreign trade and defines the basic conditions for the delivery of goods, which establish the obligations of the seller and the buyer to deliver the goods to their destination, and also distribute the costs of transporting the goods between them.

The economic block of administrative and legal regulation of customs is associated, first of all, with the implementation of the foreign and domestic economic policy of the Russian Federation, based on protectionism, free trade or a harmonious combination of the two previous directions.

Depending on the choice of one direction or another in the degree of its impact, various measures of economic policy are applied in the practice of customs, namely: customs regimes, non-tariff regulation, customs tariff regulation, etc. For example, the movement of goods and vehicles across the customs border of the Russian Federation is produced in accordance with the declared customs regimes. The concept of the customs regime is used to designate a special system of measures and a set of methods (techniques) that ensure the comprehensive application of customs regulation tools, with the help of which the state influence on the development of foreign economic relations is carried out. The Customs Code establishes the following customs regimes: 1) release for free circulation; 2) re-import; 3) transit; 4) customs warehouse: 5) duty-free shop; 6) processing in the customs territory; 7) processing under customs control; 8) temporary import (export); 9) free customs zone; 10) free warehouse; 11) processing outside the customs territory; 12) export; 13) re-export; 14) destruction of goods; 15) refusal in favor of the state. In the period 1993-2001. The Government of the Russian Federation in accordance with Art. 24 of the Labor Code of the Russian Federation, additional customs regimes were established: export of goods for representative offices of the Russian Federation abroad, export of certain goods to the former republics of the USSR, movement of supplies, etc. Depending on the role and place of customs regimes, they can be conditionally divided into two groups.

The first is characterized by a general, without any exceptions and restrictions, the procedure for the use of customs means and methods of regulation. From an economic point of view, the customs regimes of this group act as relatively independent and completed commercial operations (for example, release for free circulation, export, re-import, re-export, etc.).

The second group consists of the so-called economic customs regimes (for example: transit, customs warehouse, duty-free shop, processing on (outside) the customs territory, temporary import (export), free customs zone, etc.), characterized by more flexible use of customs regulation tools and acting as a kind of result of their adaptation to the different needs of foreign economic activity participants. These modes provide them with predefined economic conclusions and advantages in the form of full or partial exemption from customs payments, non-application of economic policy measures (quantitative restrictions, licensing, etc.).

An important element of customs regulation of foreign economic activity is non-tariff regulation. In the practice of customs, non-tariff regulation measures are, in essence, administrative and legal measures of customs regulation of foreign economic activity. In world practice, it is customary to refer to non-tariff administrative measures: prohibition of imports; quantitative restrictions (individual, tariff, seasonal, global quotas), licensing (one-time individual licenses, general licenses, the issuance of licenses for the import of goods secured by government funding, etc.); the so-called "voluntary" restriction (self-restriction) of exports, etc.

Non-tariff restrictions of an economic nature include: anti-dumping measures; various types of taxation (value added tax on the importer, turnover or sales tax, excise duties, special import duties, taxes); measures of a monetary and financial nature (tax on operations with foreign currency, a system of prepayment of duties by depositing funds on the deposit of the customs authority, etc.).

Technical and other special requirements include: national standards, product certification systems; requirements established by sanitary-veterinary, health and agricultural authorities; environmental requirements; requirements for packaging, labeling and transportation of goods, etc.

Customs and tariff regulation is the most laborious process in the customs business and includes several interrelated operations: determination of customs payments; determination of the customs value of goods; determination of the country of origin of goods and tariff benefits.

Legality is one of the basic principles of the customs service. This principle means that all activities of the customs authorities and their officials must be carried out on the basis of strict and unswerving compliance with the requirements of the current Russian legislation. The rule of law, as a sign of legality in the activities of the customs service of the Russian Federation, means that all forms and methods of exercising by the customs authorities of their competence must be carried out in strict accordance with the Constitution of the Russian Federation and federal laws. Legal acts on customs regulation issued by the customs authorities within their competence should not go beyond the law. The unity of the enforcement of customs legislation is one of the essential signs legality in the activities of customs authorities.

The main task of control in the implementation of customs regulation is to identify deviations from the parameters set by the customs authorities for the implementation of their functions, and to reveal the reasons for their giving rise, as well as positive aspects, the further development of which can serve to significantly increase the activities of the entire customs service of the Russian Federation.

Control in the implementation of administrative and legal regulation of the customs business can be distinguished as external and as internal:

• - control by the President of the Russian Federation, the Government of the Russian Federation and the State Duma of the Russian Federation, which is based on Art. Art. 7, 8 of the Labor Code of the Russian Federation, which sets out the basic principles of managing the customs affairs of the Russian Federation;
• - control of the competent state authorities, such as the constitutional, supreme, arbitration courts and courts of general jurisdiction, the Chamber of Accounts, the state tax office and others, acting in accordance with the legislation of the Russian Federation;
• - prosecutor's control, which is based on Art. Art. 418, 419 of the Labor Code of the Russian Federation, in the case when the consideration of decisions, actions or inaction of the customs authority of the Russian Federation and their officials is carried out in connection with the protest of the prosecutor, as well as in the order of control;
• - control by participants in foreign economic activity is based on Section XIII of the Labor Code of the Russian Federation, which provides in detail the general provision (law, procedure) on appealing against decisions of customs authorities;
• - control by international treaties, which is based on Art. 6 of the Labor Code of the Russian Federation, which emphasizes the priority of the rules established by international agreements if they differ from customs or other acts of the legislation of the Russian Federation;
• - control, carried out by the customs authorities, over the movement of goods and vehicles across the customs border of the Russian Federation.

 

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