Recently, customs law has acquired special significance. This is due to the understanding of people that it applies not only to a certain layer of society, but, one way or another, applies to almost all citizens. Customs legislation regulates the interests of the business community and people crossing the border with a variety of intentions: from a regular trip to a business trip.
Even those who do not cross the border but use foreign goods are related to customs. The fact is that such products are subject to a tax, which is included immediately in the price. Thus, part of the family budget is spent on the repayment of customs duties. It is worth noting that these payments account for one third of all tax revenues. The subjects of customs law are quite diverse and numerous.
Subject classification
Like in every branch of law, the customs also has its own subjects and objects. Their characterization is very important for the study of discipline. The subject of customs law is one who is endowed with rights and obligations in the customs sphere. They are divided into several types:
- Customs;
- civil servants of these institutions;
- legal entities;
- individuals
- international organizations.
The concept of subjects of customs law fully reflects the essence of individuals and organizations. Conventionally, they are divided into two types: special and others. The first type of subjects of customs law include special bodies and employees of these institutions. They have specific tasks, rights and responsibilities.
Other subjects of customs law include individuals and legal entities who, by virtue of their activities, enter into relations with special authorities. International organizations are relevant to this.
Customs
The system of these institutions is a set of government bodies, built in accordance with the competencies. So, at the head is the State Customs Committee (State Customs Committee), which is designed to control and regulate customs activity in Russia.
Here everything is arranged similarly to other management systems: higher institutions direct and manage lower ones. Customs authorities as subjects of customs law are divided into the following categories (depending on competencies):
- State Customs Committee of the Russian Federation;
- regional and regional customs institutions;
- Customs
- customs posts.
Customs authorities belong to the group of law enforcement. This is due to the nature of their activities and the functions performed. They must fight against smuggling, illegal transportation of objects abroad, international terrorism, etc. They are allowed to use physical force if necessary.
Customs carrier
The types of subjects of customs law include such a category as a carrier. Its purpose is to transport across the customs border or within the territory of the country. A legal entity may also play this role. The legislation fixes the obligations of this subject of customs law:
- comply with the requirements and rules for the transport of goods established by this Code;
- keep records of goods transported through customs and prepare reports;
- Pay taxes and fees in accordance with the Code;
- monitor the prevention of leakage of information received from the forwarder.
Customs Broker
In other words, a customs representative is an intermediary performing operations on behalf of the declarant or another person who has the authority to perform customs actions. A legal entity that is listed in the Register of Customs Brokers may play its role.
They build relationships with declarants on a contractual basis. At the same time, the broker cannot refuse to perform the operation if it is possible to complete it. All actions are performed by both parties only in accordance with this Code. The customs representative also pays taxes and fees if necessary, and also does not have the right to disclose secrets protected by law and any other confidential information.
Individuals
As you know, individuals are also subjects of customs law. From birth, each person acquires legal capacity, which consists in the ability to have rights and bear responsibilities. In this regard, a person can transport objects and things abroad.
It is necessary to find out the purpose of transportation, as this is a very important point. If an individual intends to transport things not for commercial purposes, then the declaration will be drawn up according to a simplified procedure. Recently, there have been trends to expand the powers of customs law intermediaries, which can be legal entities and individuals.
Customs Clearance Specialist
This category of customs officers draws up the relevant documents submitted to him in connection with his specialization. There are two types in total:
- 1st category specialist;
- Category 2 specialist.
They can be persons who have the citizenship of the Russian Federation, are fully capable, have received an education of the appropriate level and have passed exams to receive a special certificate. It gives people customs clearance options. To become a specialist of the 1st category, the applicant must meet the following requirements:
- higher or secondary specialized education in the field of customs, jurisprudence or economics;
- have an official work experience of 2 years or more as a customs clearance specialist;
- Get a certificate by passing all exams.
To become a specialist of the 2nd group, the applicant must:
- have any secondary or specialized secondary education;
- get the appropriate certificate.
This document is valid for 3 years in the case of a specialist of the 1st category and 2 years if issued to a specialist of the 2nd category.
Subjects of international customs law
The subject of international law is the holder of international rights and obligations, participating in public relations. A legal personality is connected with this concept, which allows for the exercise of rights in the course of communication. The subjects of international customs law include states and international organizations.
This is the most common point of view, however, there are opinions that the individual may be the subject. Unfortunately, in modern realities this is impossible. The fact is that international relations of any nature are regulated by certain norms. According to these provisions, international relations can be inter-governmental or interstate, and therefore the individual can in no way be a subject.
There is such a thing as atypical (other) subjects of international law. They recognize formations that do not possess the necessary qualities, but are still recognized by them. For example, the Vatican, a free city, or rebels. At different stages of development, they can enter into international relations. Thus, the subjects of international customs law include states, organizations and atypical entities.
International organizations
Of the variety of such entities, the Customs Cooperation Council can be distinguished. It was created in 1953 in Brussels, and our country is among its members. However, the Customs Council is considered the highest customs authority of the CIS countries. It provides the following objectives:
- the functioning of the Customs Union;
- development and implementation of a single customs policy;
- resistance to monopoly;
- fair competition in international operations.
In other words, the subjects of international customs law include organizations that ensure the development of world trade under economic laws. They must regulate this process to prevent the use of dishonest methods.
Conclusion
Customs law has a special place among other industries. Its subjects interact with each other to achieve the best result. They must regulate all operations for transporting objects and things abroad. Each body has its own task that must be performed. However, it is equally important to create conditions for the effective regulation of relations that arise between the subjects of customs law. Competent interaction will allow you to create a system that will not malfunction and can prevent all kinds of violations during transportation. The importance of customs workers today is difficult to overestimate. Our security depends on them, because they are the ones who monitor all the goods that are imported into the country.