All Russian customs law fits into one Federal Law - "On Customs Regulation in the Russian Federation" (No. 311-). The main provisions of this bill will be discussed in this article.
Objectives of the Federal Law
The first article of the Federal Law "On Customs Regulation in the Russian Federation" reveals the main objectives of the bill. In particular, it is worth highlighting:
- ensuring the fulfillment by the Russian state of various treaties of an international type, mainly constituting the regulatory framework of the EurAsEC - the Customs Union;
- regulation of economic security of Russia in the field of foreign trade;
- modernization of the type of public administration in the customs sphere;
- monitoring compliance with the legitimate interests and rights of persons working in the field of import of products into the territory of the Russian Federation and export of products from the country;
- the creation of conditions enabling the qualitative development of foreign economic activity and foreign trade functioning.
And what is the subject of the Federal Law "On Customs Regulation in the Russian Federation"? It is worth highlighting the regulation of relations on the import and export of goods from the Russian Federation, the transportation of products in the country under customs control, the determination of the powers of state bodies, as well as the rights and obligations of persons related in one way or another to customs law.
About customs in the Russian Federation
What is customs office work on the territory of the Russian state? The second article of the Federal Law "On Customs Regulation in the Russian Federation" states the totality of methods and means aimed at observing and ensuring measures of customs and tariff regulation. Here it is worth highlighting a number of restrictions and prohibitions on the import of certain products into Russia and the export of certain goods from the state.
The Russian Federation applies customs regulations unilaterally, in accordance with state laws and international regulations. At the same time, all prohibitions and restrictions are established by regulatory legal acts of the Russian Federation.
Customs Administration
Who leads the entire customs system in Russia? How is the governance structure in this area generally structured? Answers to these questions will be provided by Article 3 of Federal Law No. 311 "On Customs Regulation in the Russian Federation."
The direct and general head of customs affairs on the territory of the Russian state is the Government of the Russian Federation. That it is engaged in the implementation of tasks in the customs field. The executive branch is also involved in the development of state policy and legal regulation in the customs field. If we are talking about an executive body authorized in the field of finance, then functions related to customs payments and determination of the customs value of products should be carried out in the customs sphere.
Customs system
The Federal Law "On Customs Regulation in the Russian Federation", namely its second chapter, gives a detailed description of the entire system of customs office work. Thus, article 9 states that all bodies aimed at regulating customs policy form a single federal system of a centralized type. At the same time, neither state authorities, nor local authorities, nor various kinds of public associations should intervene, much less interfere with the activities of customs control bodies.
The system of customs authorities is organized as follows:
- headed by a federal body belonging to the executive branch of government; the body is authorized in the field of customs office work;
- in each region there are customs departments controlled by the federal body;
- Customs and customs posts are scattered throughout the country .
Both the creation and the liquidation of all institutions represented are possible only in the manner established by the Russian government. At the same time, the federal customs authority, as stated in Federal Law No. 311 "On Customs Regulation", is able to create specialized agencies in different parts of the country.
The principles of the customs system
It is very important to highlight the basic principles of the customs authorities. Here is what Article 11 of the Federal Law "On Customs Regulation in the Russian Federation" reads:
- principle of legality;
- the basis for the equality of all citizens before the law;
- the unity of the entire customs system and its centralized leadership;
- principles of competence and professionalism of officials in the field of customs;
- principles of predictability, clarity, and also publicity of functions of customs officials;
- the basis for the uniformity of law enforcement practice in the implementation of customs control and customs operations;
- The principle of continuous improvement and modernization of customs control - including using modern technologies and advanced information methods.
Thus, the Federal Law "On Customs Regulation in the Russian Federation" enshrines fairly complete and clear principles for the work of customs authorities.
Organ functions
In order to most fully and clearly characterize the activities of customs authorities, it is necessary to talk about several basic obligations of the system under consideration. So, article 12 of this bill states the following functions of customs authorities:
- timely customs control, continuous improvement of inspection methods;
- high-quality assistance to the development of foreign trade in the Russian Federation;
- conducting customs statistics in the implementation of foreign trade;
- collection of customs duties and taxes, control over the correct calculation of duties;
- ensuring in the territory of the Russian Federation compliance with the procedure for the movement of goods;
- securing international treaties and obligations;
- identification, prevention and suppression of administrative offenses within the framework of their competence;
- promotion of measures aimed at protecting state property;
- conducting research and development competitions and the implementation of many other functions and responsibilities.
Customs authorities, therefore, have a fairly voluminous scope of authority.
Customs activities
The entire fifth chapter of the Federal Law (No. 311 FZ) "On Customs Reg. In the Russian Federation" is devoted to the activities of customs authorities. Here are just some of the common functions that representatives of the customs system are able to perform:
- inclusion in special registers of legal entities carrying out customs obligations;
- change of information in the registers;
- suspension and resumption of the functioning of legal entities working in the field of customs office work;
- exclusion of legal entities from registers;
- maintaining special records on the activities of individuals.
Further, the law establishes the main functions of customs representatives, carriers, warehouse owners, heads of duty-free shops, etc.
Customs operations
No. 311- "On customs regulation in the Russian Federation", namely, its fifth section secures the main types of customs operations. Some types of operations should be described in more detail, as this will give a complete picture of the entire system under consideration as a whole. How are goods placed under the customs procedure?
The first thing that is worth highlighting here is called customs declaration. Chapter 24 of this Federal Law lists the main types of goods subject to declaration, the main places of declaration, the forms of necessary certificates, the procedure for submitting all necessary documentation, etc. All those aspects due to which the declaration of products must be carried out efficiently and efficiently are listed in the bill.
Chapter 25 of the Federal Law speaks about the release of goods. Here the main documents, the terms of release, as well as the conditions of refusal (usually associated with incorrect declaration) are set. The fourth section of this draft law lists export customs procedures, types of warehouses, types of customs processing, as well as procedures for admitting products to the country.
customs control
Control is especially important in areas such as customs office work. What does N 311- "On Customs Regulation in the Russian Federation" say about exercising control over the entire system under consideration?
The law states that control should be carried out by the relevant customs authorities on the basis of the principles already specified in the law under consideration. For efficiency purposes, customs authorities may cooperate with certain executive authorities. The bill also states possible risks, a risk management system and a procedure for detaining undeclared goods.