General characteristics of TC TS. 2

General characteristics of FZ 311. 2

Customs relations. 3

Customs regulation (TR) and customs business (TD). four

Customs. 6

Customs payments. 7

Customs control. 9

Customs operations prior to filing a customs declaration. ten

Customs operations related to the placement of goods under the customs procedure. eleven

Customs procedures. 12

Movement of goods by individuals for personal use through the customs border of the Customs Union. 13

General characteristics of shopping mall ts.

The TC CU is an annex to the agreement on the TC CU, adopted by the Interstate Council of the Euroses at the level of heads of state on 27.11. 2009

Federal Law of June 2, 2010 on the ratification of the agreement on the Customs Code of the Customs Union.

TC TC consists of 2 parts:

2. Special

Includes 8 sections:

1. Basic provisions

2. Customs payments.

3. Customs control

Special part:

4. Customs operations prior to filing a customs declaration

5. There-e operations related to the placement of goods under the customs procedure

6. There-e procedures

7. Features of moving across the customs border and performing customs operations in respect of certain categories of goods.

8. Transitional provisions.

Level 3 of the source system: national legislation.

Includes:

N / a / a of the member states of the Customs Union:

* decrees of the presidents,

*decrees and orders of governments,

* legal acts of the customs services (federal customs services of Russia, the State Customs Committee of the Republic of Belarus, the committee of local control of the Ministry of Finance of the Republic of Kazakhstan)

NPA RF in the field of customs are subdivided based on the text of the law are subdivided:

1. Acts of the legislation of the Russian Federation on customs affairs

2. Other legal acts of the Russian Federation in the field of the case

In accordance with Art. 3 h. 4 FZ 311 the legislation of the Russian Federation on customs consists of:

*FZ on customs regulation in the Russian Federation and other FZ adopted in accordance with it.

Law of the Russian Federation of May 21, 1993 No. 5003-1 on the customs tariff (as amended in 2013).

Law of the Russian Federation of April 15, 1993 4804-1 on the export and import of cultural property.

Federal Law of 06/21/1997 114 on service in the customs authorities of the Russian Federation

There is a huge number of laws that contain separate customs and legal norms (the Federal Law on weapons contains rules on the import and export of weapons, etc.)

General characteristics fz 311.

Federal Law of November 27, 2010 311 (this is the date the law was signed by the President). In the text of the law, in the last Art. contains information about the entry into force of this law. General rule: enters into force one month from the date of publication. It was officially published on November 29, therefore came into force on December 29, 2010.

1. General provisions.

2. Customs payments

3. Customs control

4. Import of goods into the Russian Federation and their export from the Russian Federation

5. Customs operations related to the placement of goods under the customs procedure

6. Customs procedures

7. Features of the commission of there-s operations in relation to certain categories of goods

8. Final and transitional provisions.

Other regulations of the Russian Federation on customs matters. FZ 311 refers to other NPs:

1. Decrees of the President of the Russian Federation (Decree of the President of the Russian Federation of 11.05.2006 issues of the Federal Customs Service; Decree of the RF of 1.06.2011 880 on the abolition of agreed types of control on the state border of the Russian Federation with the Republic of Belarus and the Republic of Kazakhstan - by this decree from 1.06.2011 All types of control have been canceled at the state border, except for the border one).

2. Decrees and orders of the Government of the Russian Federation (Government of the Russian Federation of June 26, 2006 on the FCS)

The Government of the Russian Federation approves the rates of export customs duties (rates for oil, electricity, timber, etc.)

3. NPA federal executive authorities and orders and orders of the Federal Customs Service + the Ministry of Finance carries out legal regulation in the field of customs payments and the determination of customs prices.

Features of the operation of the customs law of the Customs Union and NLA of the Russian Federation in the field of customs affairs in time.

There is the law of the Customs Union:

1. There, the law is included in the Labor Code:

Ratification by the parliaments of 3 countries (FZ on ratification of the Customs Code of the Customs Union)

Decision of the Interstate Council (dated June 5, 2010 48 according to which the contract is considered to have entered into force on June 6, 2010)

2. International Treaties state members of the CU come into force:

Ratifications by parliaments of 3 states

The decision of the supreme body of the Customs Union that the contract comes into force from a certain date

3. Decisions of the Eurasian Economic Commission are binding on state members of the CU. They come into force earlier than 30 calendar days from the date of their official publication.

By the Decree of the Government of the Russian Federation of August 22, 2013, Rossiyskaya Gazeta is considered the official source.

Peculiarities of the action of the NPA RF in the field of customs. Art. 6 FZ 311.

Part 3 Art. 6 acts of the law of the Russian Federation on customs affairs come into force no earlier than 30 days after their official publication. Other legal acts - 30 days, except: if a special procedure for entry into force is established; or establish a more preferential order.

Features of action in space.

P. 2 Art. 3 of the law is valid on the customs territory of the Customs Union. Art. 2 - customs territory.

Actions npa - art. 7. General rule: Russian laws and regulations operate on the territory of the Russian Federation (exceptions to Art. 7)

Customs relations.

1. The concept, features and composition of legal relations there.

2. Subjects there x pr th:

A) types of subjects

B) participants in foreign economic activity (FEA); authorized economic operator

C) persons carrying out activities in the field of customs

3. Object there x pr th:

A) the concept of an object

B) the concept and types of goods

C) the concept and types of vehicles

1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS... 3

2. PRINCIPLES OF MTAP.. 3

3. MTAP SOURCES.. 4

4. THE CONCEPT OF THE SUBJECT OF INTERNATIONAL CUSTOMS LAW.. 4

5. OBJECT OF INTERNATIONAL CUSTOMS LAW.. 5

6. MAIN INSTITUTIONS OF INTERNATIONAL CUSTOMS LAW.. 6

7. INTERNATIONAL LEGAL REGIME OF THE CUSTOMS TERRITORY AND CUSTOMS BORDERS.. 6

8. BASES OF EUROPEAN CUSTOMS LAW. MAIN CHARACTERISTICS OF THE EU CUSTOMS UNION.. 8

9. COOPERATION OF THE STATES - PARTICIPANTS OF THE CIS IN THE CUSTOMS SPHERE .. 12

10. FORMATION OF THE CUSTOMS UNION WITHIN THE FRAMEWORK OF THE EURASEC AND THE IMPLEMENTATION OF THE ACCEPTED INTERNATIONAL OBLIGATIONS IN THE NATIONAL LEGISLATIONS OF THE MEMBER STATES OF THE CUSTOMS UNION.. 14

11. TECHNICAL REGULATION AND APPLICATION OF SANITARY, VETERINARY AND PHYTOSANITARY MEASURES. 17

12. PERFORMANCE OF INTERNATIONAL CONTRACTS IN THE FINANCIAL SPHERE.. 20

13. The execution of international treaties regarding information interaction and statistics, as well as decisions of the Interstate Council at the level of the heads of government dated November 19, 2010 No. 61 “On urgent measures of information exchange between customs authorities of the Customs Union”. 21

14. DEVELOPMENT OF THE JUDICIAL SYSTEM OF THE CUSTOMS UNION IN ACCORDANCE WITH THE ADOPTED PROTOCOL ON AMENDING THE AGREEMENT ON THE ESTABLISHMENT 22

15. UNIFICATION OF TRADING REGIMES.. 22

16.RESTRICTIVE MEASURES IN MUTUAL TRADE.. 23

17. IMPROVEMENT OF THE WORK OF THE SECRETARIAT OF THE CUSTOMS UNION COMMISSION FOR THE IMPLEMENTATION OF INTERNATIONAL TREATIES.. 24

18. BOLIVARIAN ALLIANCE FOR THE PEOPLES OF OUR AMERICA (ALBA) 24

19. ANDean COMMUNITY.. 27

20. MERCOSUR. 31

21. UNION OF SOUTH AMERICAN NATIONS.. 33

WRITTEN EXAM TOPICS: 36

1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS

International Customs Law (MTAP)- a system of principles and norms that regulates relations between states and other subjects of the MTAP in the field of customs and coordinates customs relations to ensure economic security and sovereignty in world economic relations, due to the development of common economic global relations.
MTAP is an integral part of the International public law(MPP).

WFP- a set of norms that are a generally binding criterion of legally permitted and legally prohibited and through which management is carried out international cooperation in relevant areas or enforcement of international law.
MTAP entities:

1) states;

2) international organizations carrying out activities in the field of trade and customs;

3) nations and peoples advocating the definition of their statehood;

4) state-like formations.

The current rules of the MTAP apply to legal and individuals the state that is the subject of this right (legal entities and individuals indirectly (through the state) are specific subjects of the MTAP).
These persons are participants in international customs relations.
MTAP is created by states and its other subjects in order to regulate international customs relations (states strive to create the best conditions for the movement of goods that serve as an object international trade; in addition, in modern conditions, the MTAP is designed to provide a reliable basis for the safe activities of MTAP subjects, legal entities and individuals in the customs area).

Direct passing an exam or test for any academic discipline always precedes enough short period when the student must concentrate, systematize their knowledge. In computer language, he must "bring information from long-term memory into operational memory", make it ready for immediate and effective use. The specifics of the period of preparation for an exam or test is that the student no longer studies anything (there is simply no time for this): he only remembers and systematizes what he has learned.
The proposed manual will help students in solving this particular problem in relation to the course "Customs Law".

Customs business is a set of methods and means to ensure compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities associated with the movement of goods and vehicles across the customs border (clause 2, article 1 of the Labor Code). According to the norm of Art. 7 of the Customs Code in the customs business, measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as acts of the legislation of the Russian Federation on taxes and fees in force on the day the customs declaration is accepted, unless otherwise established.

The application of measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity depends on the country of origin of goods. The rules for determining the country of origin of goods are established in order to apply tariff preferences or non-preferential trade policy measures.

The customs tariff as an element of the customs business helps to determine the amount of customs payments payable by the subjects of foreign economic activity. To implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of activities, the Commodity Nomenclature of Foreign Economic Activity is applied. TN VED is a multi-level classifier of goods in foreign trade and is developed on the basis of the Harmonized Commodity Description and Coding System used in accordance with the International Convention on the Harmonized Commodity Description and Coding System.

Table of contents
Accepted abbreviations
I. GENERAL
Topic 1. CUSTOMS REGULATION AND CUSTOMS BUSINESS IN THE RUSSIAN FEDERATION
1.1. Customs regulation and organization of customs affairs in Russian Federation
1.2. Customs authorities of the Russian Federation
1.3. Functions and rights of the customs authorities of the Russian Federation
1.4. Types of activities of the customs authorities of the Russian Federation
1.5. The concept and norms of customs law
1.6. Principles of customs law
1.7. Customs policy of the Russian Federation
Topic 2. SUBJECTS AND OBJECTS IN THE FIELD OF CUSTOMS LAW
2.1. Individuals and legal entities as subjects of customs law
2.2. Object and subject of customs legal relationship
Topic 3. CUSTOMS CLEARANCE
3.1. Basics of customs clearance
3.2. Start and end of customs clearance
3.3. Place and time of customs clearance
3.4. Benefits provided during customs clearance
3.5. Customs operations and procedures prior to the customs declaration of goods
3.6. Persons carrying out temporary storage of goods
3.7. Customs declaration
Topic 4. CUSTOMS CONTROL
4.1. Basics of customs control
4.2. Forms of customs control
4.3. Ways and means of customs control
4.4. Control of goods containing objects of intellectual property
4.5. Currency control in the field of customs
Topic 5. CUSTOMS PAYMENTS
5.1. Types of customs payments
5.2. Commodity nomenclature of foreign economic activity
5.3. The procedure for calculating customs payments
5.4. Value added tax, excises and customs duties
5.5. Special, anti-dumping and countervailing duties
II. SPECIAL PART
Topic 6. MAIN CUSTOMS REGIMES
6.1. General procedure for the application of customs regimes. Types of customs regimes
6.2. Main customs regimes
Topic 7. ECONOMIC CUSTOMS REGIMES
7.1. Customs regimes for the processing of goods
7.2. Customs regimes of temporary importation and customs warehouse
7.3. Free customs zone (free warehouse)
Topic 8. FINAL AND SPECIAL CUSTOMS REGIMES
8.1. Re-import and re-export
8.2. Destruction and abandonment in favor of the state
8.3. Temporary export and duty-free trade
8.4. Movement of supplies and other special customs regimes
Topic 9. SPECIAL CUSTOMS PROCEDURES
9.1. Vehicle movement
9.2. Movement of goods by individuals
9.3. Movement of goods in international mail
9.4. Movement of goods by certain categories of foreign persons
9.5. Movement of goods by pipelines and power lines
Topic 10. ADMINISTRATIVE RESPONSIBILITY IN THE FIELD OF CUSTOMS
10.1. Administrative liability for violations customs regulations. Appeal against decisions, actions (inaction) of customs authorities and their officials
10.2. The concept and composition of violation of customs rules
10.3. Types of administrative offenses in the field of customs
10.4. Proceedings on cases of violation of customs rules
10.5. Participants in the proceedings on the case of violation of customs rules
10.6. Types of economic crimes in the field of customs.

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1. Concept, goals, content of the customs business.

N. b. to reveal the content and correlation of the concepts of customs law and customs business - in the economic sphere.

ESSENCE AND CONTENT OF THE CUSTOMS BUSINESS
The term "customs business" (customs activity) comes from the word "tamga" (Tursk. - Mong.), which was used in Russia in the XIII - XV centuries. in relation to the collection from trade transactions. From the word "tamga" later the verb "tamzhit" was formed, that is, to impose a duty on goods.
In the modern sense, "customs" is a complex concept that is directly related to foreign and domestic policy. Russian state. Within the framework of the state policy, the state customs activity has a multi-purpose character, serves to satisfy numerous interests and needs.
The regulatory legal acts contained various definitions of the concept of customs. According to the Customs Charter of the USSR of 1924 (Article 2), the essence of the customs business was limited to "... the fight against smuggling on the territory of the country." In the Customs Code of the USSR of 1928 (art.<*>Customs was defined as the implementation by the customs authorities of resolutions on the state monopoly of foreign trade. In the Customs Code of the USSR of 1964 (Article 2)<**>the definition of customs included the following elements: "... control over the observance of the state monopoly foreign trade, performing customs operations and combating customs violations and smuggling".

<*>SZ USSR. 1929. N 1. St
<**>USSR Air Force. 1964. N 20. Art. 242.
The Customs Code of the USSR of 1991 contained more than complete definition customs, which corresponded to its time - perestroika, which was characterized by the expansion of foreign trade and the liberalization of foreign economic activity. The customs business was considered in it as a means of implementing the customs policy. In the context of Article 1 of this Code, the concept of customs covered: "The procedure for moving goods and other items across the customs border of the USSR, customs taxation, clearance, control and other means of implementing customs policy ...". A characteristic feature of this definition of customs is that it does not include customs policy.
The customs business in the Customs Code of the Russian Federation of 1993 (Article 1) refers to the customs policy itself, as well as the means of its implementation: the procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, the collection of customs duties, customs clearance, customs control and others means of implementing customs policy. Such a definition of the customs business is recognized as successful. It quite fully reflects the content of customs activities and corresponds to the structure of the Labor Code of the Russian Federation<*>.

<*>Customs law. / Rev. ed. . - S. 3; Bahrach law as an institution of administrative law.
The structure of the customs business according to the Customs Code
Russian Federation
- Customs policy; movement across the customs border of goods, vehicles; customs regimes; customs - tariff regulation; customs payments; customs clearance; customs control; currency control; provision of customs privileges; maintenance of customs statistics and commodity nomenclature of foreign economic activity (TN VED); combating smuggling and other crimes in the field of customs.
- Inquiry and operational - investigative activities of customs authorities; combating violations of customs rules and the application of measures of responsibility for these violations.
- Proceedings on cases of violations of customs rules and their consideration; informing and consulting; adoption, annulment, change or withdrawal of preliminary decisions; transfer to state ownership and disposal of goods and vehicles; appeal and consideration of decisions, actions or omissions of customs authorities and their officials; regulation of service in the customs authorities.
The given system reflects only the modern structure of the Russian customs business. But the customs business is not immutable. New tasks of customs policy may require new means of its implementation, their changes and additions, which will be adequately reflected in the content of customs activities. But whatever the set of components of the customs business in each this moment, in their totality, they are always aimed at achieving the economic, regulatory and law enforcement goals of the state.
The economic goals of customs activities are achieved by collecting customs payments when moving goods across the customs border: customs duties, value added tax, excises, fees - for customs clearance, for storage of goods, for customs escort and other payments, the collection of which is entrusted to Customs Russian Federation.
The regulatory goals of customs activities are achieved through the establishment of customs duty rates applicable to goods transported across the customs border, as well as prohibitions and restrictions on the import and export of goods, licensing, export and import quotas; issuance of permits for the import and export of certain goods, etc. Regulatory customs activities are carried out based on considerations economic policy, fulfillment of the international obligations of the Russian Federation, protection of the economic basis of its own sovereignty; protection of the domestic consumer market, as a response to discriminatory or other actions of foreign states and their unions that infringe on Russian persons, and on other fairly important grounds. The establishment of any protectionist measures is carried out by the customs authorities, subject to compliance with the requirements stipulated by the legislation and international treaties of the Russian Federation.
The law enforcement goals of customs activities are to protect: the state security of the country, public order, life and health of people, morality, moral principles and cultural values ​​of society; in the protection of animals, plants, the environment natural environment; in ensuring the interests of Russian consumers of imported goods; in the application of measures to prevent illicit trafficking in narcotic drugs, weapons, objects of artistic, historical and archaeological heritage, etc. The activities of the entire system of customs authorities, which are entrusted with the functions of customs and currency control, combating smuggling and other violations of customs rules, operational-search activities, production and consideration of cases of violations of customs rules, as well as the application of measures of administrative responsibility.
Customs is a state monopoly
It means exclusive right states for the development of customs policy and its implementation. The state owns the functions of managing the customs business through specially created customs authorities. The main meaning of the state monopoly of the customs business is to ensure the centralized regulation of foreign trade exchange. The monopoly of the customs business solves two problems: the full use of foreign economic relations, to resolve issues of the development of the country's economy and protect it from the adverse effects of foreign economic factors - speculative, monopoly, opportunistic, etc.
Customs is the subject of the jurisdiction of the Russian Federation
The Constitution of the Russian Federation (clause "g", Article 71) refers to the jurisdiction of the Russian Federation customs regulation. In turn, the Labor Code of the Russian Federation (Article 1) generally refers the customs business to the jurisdiction of federal government bodies.
The assignment of customs affairs to federal competence ensures the unity of the customs territory and the centralization of customs affairs in the country. Article 8 of the Constitution of the Russian Federation establishes: "The unity of the economic space, the free movement of goods, services and financial resources, support for competition, freedom of economic activity". On the territory of the Russian Federation "... it is not allowed to establish customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources" (part 1 of article 74 of the Constitution of the Russian Federation ) To ensure the unity of the economic space and the unity of customs affairs in the country, the Constitution of the Russian Federation provides for appropriate restrictions on the activities of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, legal status which contains the authority to establish customs borders, customs duties and fees (clauses "g", "h" of article 71; part 1 of paragraph "n" of article 72; article 73; part 1 of article 132 of the Constitution of the Russian Federation ).
The unity of the customs business is also guaranteed by the peculiarities legislative process with regard to federal laws on customs regulation: according to paragraph "c" of Article 106 of the Constitution of the Russian Federation, such normative acts are subject to mandatory consideration in the Federation Council of the Federal Assembly.
Main stream further development customs affairs in the Russian Federation - harmonization and unification with generally accepted international norms and practices (Article 2 of the Labor Code of the Russian Federation).
In the interests of developing and strengthening international economic integration, the Labor Code of the Russian Federation (Article 4) establishes that the Russian Federation creates customs unions, free trade zones with other states, and concludes agreements on customs issues in accordance with international law. Customs business is closely connected with external relations, with international relations. It depends on the international treaties of the Russian Federation and contributes to their implementation. The Labor Code of the Russian Federation (Article 6) establishes that the principle of priority of an international treaty of the Russian Federation is applied in the implementation of the customs business, if in the Labor Code of the Russian Federation and in other acts of the legislation of the Russian Federation on customs contains other rules.

2. Concept, subject, method, principles and sources of customs law.

6. System of customs law. Sources of customs law, concept, types, brief description.

Customs law is a branch of law, which is a system of legal norms that regulate social relations related to the movement of goods and vehicles across the customs border.

This definition is given through the categories: genus and species. Generic is the concept of a branch of law. That is, customs law is one of the branches of law along with civil law, criminal, financial, etc. At the same time, it has specific differences that make it possible to distinguish it from other branches of law, namely, it (and only it) is associated with the movement goods and vehicles across the customs border. For example: moving a car across the customs border, import and export of funds.

Among scientists there is no consensus on the place of customs law in the system Russian law. For example: TP is an independent branch of law. , - a non-independent branch of law - a sub-branch of administrative law, - this is the institution of the AP.

Argument of scientists 2 points of view: the administrative-legal method of regulation dominates in customs law. There is no place for the civil law method. Consequently, if the method is administrative-legal, then the place of TP in the AP.

At the same time, the criterion for delimiting the independence of sciences is the existence of an independent subject and method of legal regulation (there are additional criteria: own sources law, terminology, circle of subjects).

TP is an independent branch of law, since it has its own subject of regulation - public relations that arise in connection with the movement of goods and vehicles across the customs border. In customs law, the key word is the phrase "moving goods and vehicles across the customs border", i.e. everything related to the movement of goods across the customs border is studied by the branch of customs law.

This implies the specificity of the method of legal regulation - the main one for customs law is the administrative-legal method - the method of authoritative prescriptions, which is based on relations of power and subordination of the parties. Here there are relations of unequal parties, one of which is subordinate to the other. The specifics of the customs business is very significant, a strict procedure for the movement of goods across the customs border has been established. Customs authorities in their activities use the methods of permission, obligation and prohibition inherent in any legal regulation.

The alternative of actions of persons moving goods across the customs border is allowed in strictly defined parameters. These alternative actions just make it possible to regulate them using the civil law method, which assumes the equality of the parties to the legal relationship.

For example, 1) a FEA participant seeks assistance in customs clearance from a customs broker and concludes an agreement with him on the provision of services, or an agreement is concluded on the provision of services for the transportation of goods; 2.) persons moving goods across the customs border, determine themselves which customs regime to choose for their goods.

Another feature of customs law is its complexity. This means that the norms of customs law are in the nature of other branches of law: administrative and legal (for example, relations regarding the application of various restrictions to goods and vehicles - licensing) and financial and legal (for example, relations regarding the collection of customs taxes and fees).

TP principles:

General legal principles: 1.) legality, 2.) democracy

Special principles: 1.) full and clear customs regulation 2.) ensuring the effectiveness of customs legal means and tools.

TP system: divided into 1.) General and 2.) Special parts. The general part studies the concept, features, methods and subject matter of customs law; legal status of customs authorities and their officials; sources of customs law. A special part of the customs law is devoted to the legal foundations for the movement of goods and vehicles across the customs border of the Russian Federation and contains such institutions as the production of customs clearance, the placement of goods under a certain customs regime, types of customs procedures, the procedure for paying customs duties, forms of customs control.

Sources of TP are legal acts containing norms of TP Peculiarity of the sources: legislation in the field of TP is represented only by acts of the federal level, since the Constitution of the Russian Federation assigns customs regulation to the jurisdiction of federal state bodies.

Types of sources:

1. The Constitution of the Russian Federation - establishes the basic principles and principles of customs activity in the Russian Federation. p. "g" article 71 - there. regulation is exclusively federal, part 1 of article 74 - prohibits the establishment of customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources on the territory of the country. Clause "c" of Article 106 - federal laws on customs regulation adopted by the State Duma are subject to mandatory consideration in the Federation Council. Other articles of the Constitution: Parts 1 and 2 of Article 8, Part 3 of Article 15, Article 21, Part 2 of Article 24, Part 2 of Article 27

2. International treaties of the Russian Federation in the customs sphere - the constitution fixed that the generally recognized principles and norms international law and international treaties of the Russian Federation are an integral part of its legal system. According to part 4 of article 15 of the Constitution of the Russian Federation, if an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty are applied. The Russian Federation participates in the following agreements: international convention on the simplification and harmonization of customs procedures (Kyoto Convention) 1979, Customs Convention on the International Carriage of Goods under the TIR Carnet (TIR Convention) 1975, Temporary Admission Convention (Istanbul Convention) 1990, Customs Convention on Containers 1972 ., bilateral agreements with foreign states in the field of customs.

3. Federal laws of the Russian Federation - occupy a significant place. For example, the Law of the Russian Federation "On the Customs Tariff" of 1993, the Federal Law of the Russian Federation "On Service in the Customs Authorities of the Russian Federation" of 1997, the Federal Law of the Russian Federation "On the Fundamentals of State Regulation of Foreign Trade Activities" dated 08.12.03, the Federal Law of the Russian Federation "On Special Protective, Antidumping and compensatory measures for the import of goods” dated 08.12.03, Law of the Russian Federation “On the import and export of cultural property” of 1993, Law of the Russian Federation “On currency regulation and currency control” of 2001,

4. Customs Code of the Russian Federation - adopted in 2003 The Code is aimed at protecting the economic interests of Russian producers and greatly facilitates the activities of law-abiding exporters and importers of goods. Add about the Labor Code of the Russian Federation.

Criminal Code of the Russian Federation - smuggling (Art. 188), Art. 189, Art. 194

Decrees of the President of the Russian Federation: according to paragraph 3 of article 3 of the Labor Code of the Russian Federation of 2003, relations in the customs sphere can also be regulated by Decrees of the President of the Russian Federation. For example, Decree of the President of the Russian Federation dated June 21, 2001 No. 000 “On the procedure for importing into the Russian Federation and exporting from the Russian Federation precious metals and precious stones”.

Decrees of the Government of the Russian Federation: issues decrees and orders in the field of customs law. For example, the Government of the Russian Federation regularly adopts resolutions on the approval of import customs duty rates for different types goods.

Ministry Decrees economic development and Trade of the Russian Federation: According to the Regulations on the Ministry of Economic Development and Trade, approved. By Decree of the Government of the Russian Federation of August 27, 2004 No. 000, it is an executive body that performs the functions of developing state policy in the customs business.

3. Customs legal norms: concept, structure, types. The effect of customs and legal norms in time, space and circle of persons.

The norms of TP are the norms of law that regulate public relations in the field of customs. The concept of NP is given in the science of TGP. Hence, the TP norms are generally binding, formally defined rules of conduct established and guaranteed by the state, acting as a regulator of social relations in the field of customs.

Signs of TP norms: 1.) general obligatoriness, 2.) formal certainty, 3) established by a special subject - the state, 4.) act as a regulator of social relations (legal liability arises for non-fulfillment.

Structure: consist of 3 parts: 1.) hypothesis, 2.) disposition, 3.) sanction.

Hypothesis - it is determined under what conditions a particular customs rule is applied. According to paragraph 1 of Article 72 of the Labor Code of the Russian Federation, upon arrival of goods and vehicles in the customs territory of the Russian Federation, the carrier is obliged to submit documents and information to the customs authority, depending on the type of transport on which the international transportation is carried out (i.e. if one type of transport, to him some documents; if another, then others).

Disposition is the very rule of conduct. According to paragraph 1 of Article 72 of the Labor Code of the Russian Federation, the carrier is obliged to submit to the customs authority the documents and information provided for in Articles 73-76 of the Labor Code of the Russian Federation.

A sanction is a liability for violating the relevant norm. There are no sanctions in the Labor Code of the Russian Federation, they are concentrated in the Code of Administrative Offenses and the Criminal Code of the Russian Federation.

A feature of the norms of the Labor Code of the Russian Federation: they were developed on the basis of the norms of international treaties to which Russia is a party, i.e. they have a broad international legal basis.

Types of customs regulations:

1. By the nature of the rules, the behavior of participants in customs legal relations:

a.) material - answer the question "what?", fix the rights and obligations of participants in customs legal relations

b.) procedural - answer the question "how?", "how?", regulate the procedure and operation of substantive law. There are quite a lot of them, since it is necessary to clearly regulate the procedure for moving goods across the border.

2. according to the direction of behavior of participants in customs relations:

a.) obligatory - order the participants of customs legal relations to perform certain actions or refrain from performing them. For example, according to paragraph 1 of article 63 of the Labor Code of the Russian Federation, in the course of customs clearance, persons specified by the Labor Code of the Russian Federation are required to submit to the customs authorities the documents and information necessary for customs clearance.

b.) prohibiting - according to paragraph 6 of article 63 of the Labor Code of the Russian Federation, the customs authorities are not entitled to refuse to accept documents due to the presence of inaccuracies in them that do not affect the determination of the amount of customs payments payable

c.) authorizing - assign to the participants of customs legal relations the right to perform alternative actions. In accordance with paragraph 2 of article 62 of the Labor Code of the Russian Federation, at a reasoned request of the declarant or other interested person, certain customs operations for customs clearance can be performed outside the locations and outside the working hours of customs authorities.

3. according to the degree of certainty of expression in them of the rules of conduct for participants in customs clearance:

a.) certain, b.) indefinite (blank) - clause 1 of article 341 of the Labor Code of the Russian Federation.

Interpretation and application of customs law.

For accurate and correct application of the norms of the TA, it is necessary to clearly understand their meaning and content in the law.

Types of interpretation

By volume: 1.) restrictive, 2.) expansion.

By subjects: 1.) official - their interpretation by authorized state bodies and officials is enshrined in legislation. Point of view: judicial. 2.) scientific - based on scientific research- is reflected in textbooks, monographs (,).

Application of TP norms: implemented in practical activities participants in customs relations. Participants of the TP must adhere to the norms of the TP through actions and inaction, in cases provided for in the law.

Like all legal norms, the TP norms are applied in a certain territorial space, for a certain time and in relation to specific persons.

Operation of the TP in time: General rule: the norms of the TP are applied to relations that arose after their entry into force, and do not have retroactive effect, except for the cases provided for in paragraph 2 of article 4 of the Labor Code of the Russian Federation (clause 1 of article 4 of the Labor Code of the Russian Federation). Exceptions (clause 2, article 4 of the Labor Code of the Russian Federation): have retroactive effect if: 1.) improve the position of persons and directly provide for retroactive effect. 2.) in other cases, if it is provided for by the Federal Law and international treaties of the Russian Federation.

General rule of entry into force: Acts of customs legislation shall enter into force not earlier than one month after the date of their official publication. Exceptions: Clause 4, Article 4 of the Labor Code of the Russian Federation. For example, when a special order of entry into force is established, for example, in a shorter time.

Action of TP in space: the effect of customs legal norms extends to the customs territory of the Russian Federation and is limited by its customs border (clause 1, article 2 of the Labor Code of the Russian Federation).

What is a customs territory, does this concept differ in content from the term territory of Russia? Yes, it is different, because this concept is a legal fiction. The concept of the customs territory of Russia is given in paragraphs 1-3 of Article 2 of the Labor Code of the Russian Federation: it includes the territory of the Russian Federation + artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction. In addition, the difference from the territory of the Russian Federation is expressed in the fact that goods placed in the territory of special economic zones are considered as being outside the customs territory of the Russian Federation for the purposes of customs duties, taxes, as well as prohibitions and restrictions. economic nature. Thus, the territory of the Russian Federation and the customs territory of the Russian Federation are concepts of different scope.

The customs border is the limits of the customs territory, therefore, it basically coincides with the territory of the Russian Federation, except for the territories specified in clauses 2, 3, article 2 of the Labor Code of the Russian Federation.

The effect of the TP on the circle of persons: General rule: the effect of the norms of the TP applies to all persons located in the customs territory of the Russian Federation. Exceptions: Article 298 of the Labor Code of the Russian Federation - apply to goods transported by special entities provided for in Chapter 25 of the Labor Code of the Russian Federation (diplomatic, consular and other official representations of foreign states, etc.) and goods intended for personal and family use.

4.Customs legal relations: concept, content.

Customs legal relations are public relations regulated by the norms of customs law.

It is necessary to distinguish customs relations from relations not regulated by law and from other types of legal relations. For example, a quarrel between a husband and wife at a customs post is not a legal relationship, and the purchase of water at a customs post is also not a customs legal relationship.

Specifics of customs legal relations:

1.) are always individualized, since they are joined by specific subjects - bearers of legal rights and obligations

2.) wear property character, because they involve the movement of material values ​​or money (question: what if the book moves?)

3.) a special position of one of the subjects of the customs legal relationship - the customs authority. This is a special subject of customs law, endowed with special powers in the field of customs.

4.) in T Relations interact different kinds subjects whose goals and interests may not coincide, and sometimes they are completely opposite. The task of the Torgan is to ensure the full and timely payment of customs duties. As a rule, the task of the persons paying the duty is to evade its payment.

Relationships have an internal structure:

1. Subject, 2. Object, 3. The content of the legal relationship.

The subject is the participants in customs legal relations, endowed with rights and obligations in the customs sphere. Types of subjects: 1) Customs authorities, 2.) their officials, 3.) legal entities, 4.) FL

Object - those material benefits, the achievement of which is aimed at the interests of the subjects of the legal relationship. In accordance with paragraph 1 of Article 12 of the Labor Code of the Russian Federation, all persons on equal grounds have the right to move goods and vehicles across the customs border. Definitions of the concepts of goods and vehicles are given in paragraphs 1, 5 of article 11 of the Labor Code of the Russian Federation.

The basis for the emergence of a T-relationship is a legal fact. Namely, such a type of legal fact as an action, but sometimes events - the presence of goods under a certain regime ceases after a certain time.

5. Subjects of customs relations. Declarant, broker, carrier, storage warehouse owners.

7. Concept and legal status of customs authorities. Functions, competence of customs authorities and forms of its implementation.

The subject is the participants in customs legal relations, endowed with rights and obligations in the customs sphere.

Subjects are divided into types: 1.) special - a.) customs authorities, b.) civil servants of customs authorities, 2.) other: a.) individuals, b.) legal entities.

Customs authorities are state bodies that carry out activities in the field of customs. They are executive authorities. They are classified as law enforcement agencies by the current legislation. That is, they not only carry out functions in the field of organizing the movement of goods across the customs border, the collection of customs payments, but also fight against crimes and offenses in the field of customs.

The legal status of customs authorities is enshrined in Section 5 of the Labor Code of the Russian Federation (Article 401-436).

According to clause 1 of article 401 of the Labor Code of the Russian Federation, the customs authorities constitute a single federal centralized system. This means that the bodies have an internal structure, hierarchical subordination between bodies, the system of bodies cannot include private bodies, public authorities of subjects, local self-government, etc.

Types of customs authorities:

1.) Federal Customs Service (FCS), from 1991 to 2004 it was the State Customs Committee, since 2004 - the FCS of the Russian Federation

2.) regional customs offices

3.) customs

4.) customs posts

The functions of the Torgs are enshrined in Article 403 of the Labor Code of the Russian Federation, they can be divided into 3 groups:

1.) implementation of customs clearance and customs control, collection of customs duties, taxes and fees, ensuring compliance with the procedure for the movement of goods and vehicles across the customs border.

2.) combating smuggling and other crimes, administrative offenses in the field of customs, assisting in the fight against international terrorism and suppression of unlawful interference at the airports of the Russian Federation in the activities of international civil aviation

3.) Ensuring the fulfillment of the international obligations of the Russian Federation in the part related to customs, cooperation with customs and other competent authorities of foreign states, international organizations.

The competence (rights) of the customs authorities are enshrined in Article 408 of the Labor Code of the Russian Federation:

1.) demand documents, information, the submission of which is provided for in accordance with this Code; check with citizens and officials participating in customs operations, documents proving their identity

2.) carry out, in accordance with the legislation of the Russian Federation, operational-investigative activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which are assigned by the criminal procedure legislation of the Russian Federation to the jurisdiction of the customs authorities, identify and identify persons, preparing, committing or having committed them, as well as ensuring their own safety

3.) detain and deliver to the office premises of the customs authority or to the internal affairs bodies of the Russian Federation persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs, in accordance with the legislation of the Russian Federation

4.) file suits and applications in courts or arbitration courts: on the forced collection of customs duties and taxes, on the foreclosure of goods on account of payment of customs duties and taxes.

Types of customs authorities:

1. The Ministry of Economic Development and Trade of the Russian Federation is a federal executive authority responsible for the development of state policy and non-regulation in the field of foreign economic activity, customs, and trade.

The Ministry of Economic Development and Trade coordinates and controls the activities of the FCS under its jurisdiction. Adopts legal acts that determine: the procedure for maintaining registers: of persons carrying out activities in the field of customs; lists, form and procedure for filling out and using various acts and documents in the field of customs.

2. FCS - is a federal financial institution that performs the functions of control and supervision in the field of customs, the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. Namely, the FCS collects customs duties, taxes and fees; customs clearance and customs control; proceedings on cases of adm. offenses and consideration of such cases; inquiry and performance of urgent actions in accordance with the Code of Criminal Procedure of the Russian Federation.

The FCS is under the jurisdiction of the Russian Ministry of Economic Development. FCS for general rule does not carry out NP regulation (in exceptional cases - yes, p. 43 of the textbook).

3. Regional customs departments - is a body that is part of the system of bodies of the Russian Federation and ensures the implementation of the tasks and functions of the FCS of Russia in the region activities of RTU. The region of activity is determined by the Federal Customs Service in agreement with the Ministry of Economic Development of the Russian Federation. In the Russian Federation, 7 RTUs have been created according to the number of federal districts: Ural, Central, Southern, etc.

The RTU manages the activities of customs offices and customs posts located in the region and is a higher authority, with the exception of customs offices directly subordinate to the FCS.

The competence of RTU is defined in the General Regulations on RTU: 3 groups of powers: 1.) organizational, controlling, 2.) carried out independently in the field of customs, 3.) aimed at improving the efficiency of customs authorities, including their own.

4. Customs is a customs authority that is part of the system of customs authorities of the Russian Federation, and operates under the general supervision of the FCS and the direct supervision of the RTU. The region of customs activity is determined by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia. The customs office manages the activities of customs posts and is a higher customs body in relation to them.

Competence: 1) customs clearance of goods and vehicles; 2) ensuring the correct calculation and timely payment of customs payments; 3) carrying out customs control; 4) control over the actual export and confirmation of the actual export of goods outside the customs border of the Russian Federation; 5) proceedings on cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses.

5.Customs posts - this is a Torgan, which is part of the system of customs authorities of the Russian Federation and operates under the general supervision of the FCS of Russia, the management of the RTU and the direct management of customs. Unlike other customs authorities, a customs post is not a legal entity. However, a customs post can also be formed as entity decision of the Federal Customs Service of Russia.

Competence: customs clearance and customs control, the fight against administrative offenses in the customs sphere.

Other (non-special) subjects of TP relations: FL and LE, moving goods across the customs border - this is the right part of the economic activity of persons, granted by the Constitution of the Russian Federation. State monopoly on economic activity does not exist. Restriction on import and export can be only in cases provided for by law.

For legal entities, in cases prescribed by law, a license is required. For PL - legal capacity established by the Labor Code of the Russian Federation (= Civil Code of the Russian Federation).

The concepts of declarant, broker, carrier are given in paragraphs 15-17 of article 11 of the Labor Code of the Russian Federation, the owner of a temporary storage warehouse - article 108 of the Labor Code of the Russian Federation.

8.Customs service: concept, principles of passage.

The customs service is a special kind public service citizens of the Russian Federation.

Legal basis: the Constitution of the Russian Federation, the Labor Code of the Russian Federation, the Federal Law "On service in the customs authorities of the Russian Federation" dated 18.06.97.

The principles of the Customs Union: 1.) legality, 2.) equal access of citizens to public service in the Torgans, 3.) unity of requirements for public service, 5.) responsibility, 6.) non-partisanship, 7.) stability of personnel.

Customs officers may be citizens of the Russian Federation who have reached the age of 18, capable of ensuring the performance of the functions assigned to the customs authorities on the basis of their personal and business qualities, level of education and health (See Guidelines for organizing work on the admission of citizens of the Russian Federation to the service ( work) to the customs authorities of the Russian Federation, upon appointment, upon dismissal of officials of the customs authorities of the Russian Federation and institutions of the State Customs Committee of the Russian Federation, approved by order of the State Customs Committee of the Russian Federation of 01.01.01.

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Lecture number 1. "Customs law: concept, principles, sources, history of the development of customs law"

Lecture number 7. Topic: "European customs law"

Lecture number 8. Topic: "Customs offenses and responsibility for their commission"

Lecture number 9. Topic: "International Customs Law"

Lecture number 10. Topic: "Cooperation of the Russian Federation in the field of customs law"

Lecture # 1. "Customs law: concept, principles, sources, history of the development of customs law"

Customs law is a branch of Russian law, which is a system of legal norms governing social relations related to the movement of goods and vehicles across the customs border.

Customs law consists of institutions:

1. Customs clearance;

2. Customs regimes;

3. Customs payments;

4. Customs control;

5. Legal liability for offenses in the customs area

6. And others.

In science, several opinions have been expressed about the place of customs law in the Russian legal system:

1. Customs law is an independent branch of Russian law, although it is a complex branch (it borrowed some norms from other branches, in particular from constitutional, administrative, financial and others). The opinion was expressed in their textbooks by B.N. Gabrichidze, A.F. Nozdrachev and others.

Arguments:

A) Customs law has its own special object of regulation - these are public relations associated with the movement of goods and vehicles across the customs border.

B) Own entities, among which are special entities (customs authorities and civil servants of these authorities) and legal entities and individuals moving goods and vehicles across the customs border.

C) There are two methods of regulation: administrative-legal (prevailing) and civil-law.

D) Own sources of regulation: the customs code of the Russian Federation, etc.

2. Customs law - a sub-branch of administrative law. This point of view is expressed by K.K. Sandrovsky, L.N. Markov and others.

Argument:

A) Method of regulation - administrative-legal;

3. Customs law - just an institution of administrative law, "does not even pull" on the sub-sector. Bahrakh expresses this point of view.

The Department of Moscow State Law Academy adheres to the first opinion that customs law is an independent branch of law.

Customs law is a primary sectoral entity that has its own institutions and a number of other features; an industry that is self-sustaining.

Principles of customs law:

1. General principles rights;

A) the principle of legality;

B) The principle of democracy - the rules of law are created and operate in the interests of the people, all its social groups - all those who come into contact with this problem; customs law should contribute to the acceleration of trade between countries, and not be a brake;

2. Special principles

A) The principle of full and clear customs regulation

In the customs code, in clause 1, article 6, they write that the provisions of acts of customs legislation, regulatory legal acts in the field of customs should be formulated in such a way that each person knows exactly what rights and obligations he has, as well as what actions, when and in what order should be performed when moving goods and vehicles across the customs border.

P. 5 Art. 6: “No one can be held liable for violation of customs rules if this violation is caused by the ambiguity of the legal norms contained in the regulatory legal acts in the field of customs.

B) The principle of ensuring the effectiveness of customs legal means and instruments

The principle must be observed in order to improve trade turnover, compliance with customs legislation and the interests of all participants in customs legal relations.

C) Maximum consideration of the experience of international legal cooperation and regulation in the customs sphere.

Sources of customs law

1. The Constitution of the Russian Federation:

- Art. 71 paragraph g): “The jurisdiction of the Russian Federation includes the establishment legal framework single market; financial, currency, credit, customs regulation…”

- Art. 74 part 1: “The establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed on the territory of the Russian Federation”

- Art. 106 paragraph c): “Federal laws adopted by the State Duma on the following issues are subject to mandatory consideration in the Federation Council:

c) Financial, currency, credit, customs regulation and money issue ... "

2. Generally recognized principles and norms of international law

3. Customs Code of 2003 - second edition (first edition - 1993). Last changes - December 2009 (clarifying amendments)

4. Law of the Russian Federation of 1993 "On the Customs Tariff"

5. Federal Law of 2003 "On the basics of state regulation of foreign trade activities"

6. Federal Law of 2003 "On currency regulation and currency control"

7. Federal Law of 1997 "On service in the customs authorities of the Russian Federation"

8. Bylaws:

Decree of the President of the Russian Federation of May 11, 2006 No. 473, according to which, the FCS of the Russian Federation was transferred from the jurisdiction of the Ministry of Economic Development directly to the subordination of the Government of the Russian Federation;

Decrees of the Government of the Russian Federation - for example, on changes in customs duty rates (for energy, oil, etc.)

Orders of the FCS (Federal Customs Service) of the Russian Federation - regulate technical questions and others (published in the journal Customs Gazette)

Methods of customs law

1. Administrative and legal - has more than wide application when the parties are unequal in legal relations, but the main condition is that both parties must act in accordance with the law;

2. Civil law - the participants are equal among themselves, disputes are considered in a civil law way (through the court). This method is reflected in some provisions of the Customs Code.

Clearance of goods takes place at the locations of the customs authorities and during work.

Three Parts of Customs Law:

1. General (general provisions; customs regulations and customs legal relations, etc.)

2. Special

3. Special part (in the textbook)

History of customs law

In the 10th century, treaties were concluded between Kievan Rus and, for example, Byzantium, regarding the position of merchants who exchanged goods from Byzantium and Rus and vice versa.

Customs duty - myt (mytniki - persons who collected duties)

Later, the word myt was replaced by the Turkish word "tanga" (payment, duty ... the stigma that the goods passed control and a fee was charged)

Significant changes - Alexei Mikhailovich Romanov, 17th century: 1653, 1654, 1666 legal acts are accepted, in particular, Trade Charters.

Significant changes - Peter I. He introduced a procedure in which they began to appoint supreme overseers for all customs officers - oberzollers, and the position of customs burgomasters was also introduced. Peter established high customs duties on foreign goods (for example, on weapons - 25%, on velvet - 50%).

Great transformations under Catherine II.

In the 19th century, special customs regulations appeared. The first was adopted in 1819 under Alexander I, in which the word "smuggling" first appeared.

The second Customs Charter - in 1857 under Alexander II. In this charter, for the first time, the provisions on customs officials were defined.

In 1892, under Alexander III, the third customs charter was adopted, which introduced the customs protection of coastal sea waters.

In 1904, the fourth customs charter was adopted.

After the October Revolution, foreign trade became the exclusive activity of the state. In 1924, the trade charter of the USSR was adopted, under which strict control measures were introduced.

In 1964, the Customs Code of the USSR was adopted, which was in force for 30 years.

In 1993 - the customs code of the Russian Federation. In 2003 - a new customs code of the Russian Federation (second edition).

Lecture number 2. Topic: "Customs authorities and their employees"

customs law control offense

The customs authorities of the Russian Federation are state bodies that carry out activities in the customs sphere.

Customs authorities refer to the federal executive authorities, as well as to law enforcement agencies.

Functions:

1. Protection of the economic sovereignty and economic security of the Russian Federation.

2. Protection of the rights and legitimate interests of individuals and legal entities;

3. How law enforcement, the customs authorities are fighting crimes and administrative offenses in the customs sphere.

The customs authorities are a single federal centralized system, which is officially called the Federal Customs Service of the Russian Federation (FTS RF).

The legal basis for the activities of the FCS:

1. The Constitution of the Russian Federation;

2. International treaties of the Russian Federation in the customs sphere;

3. FKZ RF;

4. Federal Law of the Russian Federation;

5. Decrees and orders of the President of the Russian Federation;

6. Decrees and orders of the Government of the Russian Federation;

7. NLA of the Central Bank of the Russian Federation;

8. Regulation "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of July 26, 2006 No. 459

Regulations "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of July 26, 2006 No. 459

50 types of powers assigned to the FCS:

1. Accepts regulatory legal acts on customs issues;

2. Carries out control in the customs sphere;

3. Controls the currency transactions of residents and non-residents related to the movement of goods and vehicles across the customs border;

4. Considers complaints against decisions and actions of customs authorities and their officials;

5. Carries out proceedings on cases of administrative offenses in the customs sphere and considers such cases in accordance with the Code of Administrative Offenses of the Russian Federation;

6. Conducts an inquiry and conducts urgent investigative actions in accordance with the Code of Criminal Procedure of the Russian Federation;

7. Carries out operational-search activities

8. Transfers sums of money to the federal budget (in 2008, 4 trillion 694.5 billion rubles were transferred - which is over 50% of the country's budget revenues).

9. Keeps customs statistics of foreign trade and commodity nomenclature of foreign economic activity

10. Summarizes the practice of applying the legislation of the Russian Federation in the customs area.

11. Interacts on customs issues with foreign states and international organizations, primarily with the World Customs Organization.

Statistics

In 2008:

About 5,000 criminal cases have been initiated in the customs sphere.

Detained goods and a vehicle in the amount of 125 billion rubles

84,000 cases of administrative offenses initiated

Violators were administratively fined for 10 billion rubles and goods for 1 billion rubles were confiscated.

The FCS operates under the leadership of the Government of the Russian Federation.

Structure of customs authorities:

1. Federal Customs Service (until 2004 it was called the State Customs Committee)

- central office:

Head of the FTS Appointed by the Government of the Russian Federation. Since May 2006, Andrey Yuryevich Belyaminov (came from Rosoboronexport) has been the head. Belyaminov has 4 deputies. 19 departments.

2. Regional customs departments (until recently there were 7 districts, now - 8). Central RTU - in Moscow. N-W - Petersburg. South - Rostov-on-Don. Volga - Nizhny Novgorod. Uralskoye - Ekaterinenburg. Siberian - Novosibirsk. Far East - Vladivostok.

3. Customs (120 customs). Customs Code and "General Provisions on Customs", approved. ANC RF dated March 12, 2005 No. 7. Customs has the rights of a legal entity.

4. Customs post (more than 600). Basis of activity: "General provisions on the customs post", approved. By order of the Federal Customs Service of August 13, 2007 No. 965. It is NOT a legal entity, but the rights of a legal entity can be transferred to a customs post by a separate decision of the Federal Customs Service.

5. Public Relations Department

Civil servants of the customs authorities

Service in the customs service is a special type of public service in the Russian Federation.

Federal Law "On service in the customs authorities of the Russian Federation" dated June 18, 1997 (as amended and added)

According to the law, a customs officer can be:

1. Citizen of the Russian Federation;

2. At least 18 years of age;

3. Able, in their personal and business qualities, level of education, state of health, to ensure the performance of the functions assigned to the customs authorities.

Admission to the service is voluntary and is carried out on the terms of a contract, which is concluded in writing for: 1 year, 3 years, 5 years, 10 years or until the age limit is reached in the customs service.

Employees of the Customs Union are in the service under a contract and have a title, employees - on the terms of an employment contract.

Employee ranks:

1. Ensign of the customs service;

2. Senior warrant officer;

3. Junior lieutenant;

4. Lieutenant

The first 4 - junior commanding staff

5. Senior Lieutenant

6. Captain

5-6 - middle commanding staff

7. Major;

8. Lieutenant Colonel;

9. Colonel

7-9 - senior commanding staff

10. Major General of the Customs Service

11. Lieutenant General

12. Colonel General

10-13 - top management

The length of service for obtaining the next special rank is (in general) from 1 to 5 years (the specifics are specified in the law). For "colonel" and above, the length of service for obtaining the next special rank has not been established.

Rights of customs officers

1. To visit for the performance of the duties of the organization, regardless of their form of ownership;

2. Make decisions in accordance with their job responsibilities and instructions;

3. Participate on their own initiative in the competition for filling a vacant position in the customs authorities;

4. The right to promotion;

5. The right to retraining and advanced training at the expense of the Federal Customs Service;

6. The right to pension provision, taking into account the length of service;

7. The right to unite in trade unions to defend their interests;

8. Use physical force, special equipment, as well as combat, hand, small arms and edged weapons in a special order.

Responsibilities:

1. Ensure compliance with the Constitution of the Russian Federation and the implementation of federal laws;

2. Ensure observance and protection of the rights and legitimate interests of citizens

3. Follow the orders and orders of superiors;

4. Timely consider the appeals of citizens and public associations, as well as state bodies, local governments and organizations

5. Comply with the internal labor regulations established by the customs authorities, the procedure for handling official information, and follow job descriptions;

6. Maintain a high level of excellence;

7. Keep state and other secrets protected by law;

8. Participate in training camps, exercises, competitions and other official events;

9. Act to protect the honor and health of the individual, as well as ensure their own safety in connection with the performance of official duties.

For employees, the disciplinary charter of the Customs Service of the Russian Federation, approved. Decree of the President of the Russian Federation of November 16, 1998.

Lecture number 3. Topic: "Customs clearance"

Customs clearance, like any customs operations, is strictly formalized.

The Customs Code does not provide a clear concept, but it can be deduced from the essence of the text of the Customs Code

Customs clearance - a set of customs operations and customs procedures. The latter are carried out in relation to goods under customs control.

Customs operations - individual actions of customs authorities and relevant persons.

Customs procedures - consistent performance of customs operations, which ultimately determine the status of the goods for customs purposes.

Goods are subject to customs control as soon as they cross the customs border.

Customs clearance ends when the goods acquire an invariable status for customs purposes.

The customs clearance procedure depends on three factors:

1) Types of goods transported across the customs border;

2) The mode of transport used for such movement;

3) Categories of persons moving goods and vehicles

Customs clearance begins at the time of the first submission to the customs authority of documents for the transported goods. Two options:

1) When submitting a preliminary declaration, customs clearance begins from the moment of presentation;

In case of simple movement of goods across the border - when the relevant documents are presented to the customs authority when crossing the border by means of transport transporting the relevant goods

2) Customs clearance can start from the moment of filing a customs declaration

The Customs Code proceeds from the principle of continuity of customs clearance, therefore, customs clearance will be completed by the procedure in which the goods acquire an unchanged status.

If it is necessary to carry out a veterinary or other check, the customs authorities must cooperate with the relevant state authorities. And only after verification by the relevant authorities, the product can acquire an unchanged status.

If the goods are perishable or there are other urgent circumstances, customs clearance is carried out according to a simplified procedure.

Customs clearance is associated with the arrival of goods in the customs territory.

Arrival of goods - delivery of goods from the place of crossing the customs border to the checkpoint where customs clearance will be carried out. The checkpoint does not always coincide with the point of arrival of the goods.

Checkpoints are determined by the Government of the Russian Federation, which informs other states, international organizations and other persons about them.

It is possible to transport goods through other places only in case of emergency (for example, an aircraft crashing crosses the border in the wrong place). However, the goods must be delivered to the checkpoint for customs clearance.

After crossing the customs border and after the goods have reached the checkpoint, they must be presented to the customs authority.

Goods upon arrival at the customs border can be (the order and number of the following actions performed does not matter):

1) Unloaded and reloaded;

2) Placed in a temporary storage warehouse;

3) The goods may be declared for a certain customs regime;

4) The goods can be declared for internal customs transit.

After a certain period of the goods being at the border / checkpoint / customs territory / temporary storage warehouse, the fate of the goods is determined by the customs authority without a court decision (if the fate of the goods is not determined by its owner)

Declaration of goods for internal customs transit.

Such an action is performed if the goods have passed through the checkpoint, but the person wishes to carry out customs clearance at another customs authority (at customs within the state).

This procedure is applied in order to preserve imported goods, as well as to prevent goods from being put into circulation without paying customs duties (duties, taxes, etc.)

A transit declaration is submitted and the customs authorities decide whether the goods can be moved through internal customs transit.

When the customs authority decides that the goods can be transported under this procedure, the customs authority determines the time for internal customs transit, but the customs authority cannot regulate the route of the transported goods - only its owner. For some goods, the Government of the Russian Federation may regulate the route of the goods (for example, ethyl alcohol).

Measures for the preservation of cargo by customs authorities:

1) The customs authorities have the right to take measures to identify the goods (for the safety of the goods);

2) Customs escort of goods (escort);

Security of transported goods - its size is determined by the customs authority. If it is not possible to determine, the customs authority proceeds from the highest rates for a certain type of product (for example, Kinder Surprise - chocolate and toys).

Customs legislation regulates literally in hours the procedure for completing customs clearance (a person is issued a certificate of completion of internal customs transit)

Customs carrier - unlike a regular carrier, which can be an individual with a vehicle, and transport company, in the case of customs transportation, only a Russian legal entity entered in the register (customs carriers) and carrying out its activities on a professional basis is entitled to such transportation.

If the transportation of goods can be carried out only by a customs carrier, then the transportation of such goods must be carried out by a customs carrier. When carrying out customs transportation, a contract of a public nature is concluded.

Placement of goods in a temporary storage warehouse

Customs storage exists to ensure the safety of goods, as well as if the customs authorities have decided on customs control.

Temporary storage warehouse - a specially equipped place for temporary storage. Two types:

1) Closed - for certain goods; the owners are only special persons.

2) Open - can be used by any person; customs authorities can act as their owners

The owner of a temporary storage warehouse can only be a Russian legal entity entered in a special register and carrying out its activities on a professional basis. An agreement is concluded with him, as well as with a customs carrier, and his activities are also insured.

The goods are stored only for a certain period.

Types of temporary storage periods:

1) General - within two months the goods can be stored in a temporary storage warehouse. This period may be extended at the request of the person, but only for two months. After 4 months, the fate of the goods must be determined.

2) Special

3) Ultimate

Departure of goods from the customs territory of the Russian Federation

Departure of goods and vehicles - a customs procedure in which goods are exported outside the customs territory of the Russian Federation, provided that they are placed under the appropriate customs regime.

Requirements for goods leaving the customs territory: goods must be exported in the same quantity and in the same condition in which they were at the time of placement under the customs regime (we are not talking about natural loss goods; measurement errors, etc.)

Declaration of goods

Declaration - the statement of information about the goods to the customs authorities.

Customs declaration - a document that contains all the information about the goods.

A number of circumstances in accordance with which the obligation to declare goods arises:

1. Movement of goods across the customs border;

2. Changing the customs regime;

3. The formation of goods, the receipt of which was not the purpose of the declared customs regime (the formation of goods, the purpose of which was not customs declaration - primary and secondary waste, residues, etc.);

4. Illegal movement of goods across the customs border (?)

Deadlines for filing a customs declaration:

1) When importing goods into the customs territory - within 15 days from the date of presentation of goods to the customs authority

2) When exporting (internal customs transit) - the obligation arises upon completion of customs transit within 15 days.

Incomplete declaration - if the declarant or the customs broker acting on behalf of the declarant does not have complete information about the goods, then a complete declaration must be provided within a certain period. In case of incomplete declaration, it is possible to use the goods.

Periodic declaration - progressive transfer of information about the goods.

When exporting goods, the customs declaration is presented to the customs authority at the end of the export of goods.

All documents are filled in Russian, with some exceptions for international treaties.

Along with the customs carrier and the owner of a temporary warehouse, there is another special entity: a customs broker - an intermediary who carries out customs operations on behalf and on behalf of the declarant. It is also entered in a special register (register of customs brokers), it must be a Russian legal entity, whose liability is also insured. State-owned enterprises cannot be included in this register and cannot carry out activities of this kind.

A customs broker cannot refuse to conduct a case, as he carries out his activities on a professional basis. Reducing the rights of a broker is impossible - he performs actions on behalf of and on behalf of the declarant.

Release of goods

Stage of customs clearance.

Release of goods - permission of the customs authority, which is issued to interested parties and allows them to dispose and use the goods in accordance with the chosen customs regime.

The release of goods, in theory, can complete customs clearance (payment of all duties, fees, services, provision of complete information, etc.).

The goods must be released as soon as possible - such a period, as a general rule, should not exceed three working days from the date of acceptance of the customs declaration.

At the end of the release of goods, the person has the right to use and dispose of the goods in accordance with the declared regime.

Release of goods should be distinguished from the two definitions below:

Release for domestic consumption - the main customs regime, as a result of which goods are imported into the customs territory of the Russian Federation without the obligation to export them.

Release for free circulation - goods receive such a status, according to which they can be used in circulation in the customs territory of the Russian Federation without any exemptions or restrictions from the customs authorities.

Conditional release of goods - for example, if the goods are placed under the temporary import regime and undergo customs clearance (the person is obliged to export them).

If the goods are released conditionally, they are considered foreign goods, therefore, they must be issued accordingly.

Lecture number 4. Topic: "Customs regimes"

The declarant chooses the customs regime.

Customs regime (in a broad sense - a theoretical category): the legal regime established by the customs legislation, which is expressed in a certain combination of administrative-legal and financial-legal means of regulation. The latter are used to ensure the movement of goods across the customs border of the Russian Federation.

Customs regime (in a highly specialized sense) - a special customs procedure that establishes certain circumstances (or facts, or conditions) in relation to imported or exported goods.

Factors (conditions):

1. The status of goods, vehicles, etc., which are imported into the customs territory or exported from it for customs purposes

2. Order:

A) Application of customs payments in relation to goods;

B) Application of prohibitions and restrictions in relation to goods, which are established in accordance with the legislation of the Russian Federation.

One of the main customs regimes is release for domestic consumption.

Customs regimes can be classified on various grounds:

1. Depending on the role of customs regimes in economic activity:

A) Simple - used for relatively independent and completed commercial transactions;

B) Economic - a more complex system of customs and tariff regulation is applied (several customs operations)

2. Depending on the timing:

A) urgent

B) Perpetual

3. Depending on the customs and tariff regulation:

A) Associated with the provision of benefits for the payment of customs duties;

B) Not related to the provision of such benefits.

Placement under the customs regime can cause a change of ownership - the legal fate of the goods.

Not only the legal fate of the goods often changes, but also its physical condition.

When importing goods, a person independently chooses the customs regime.

When we are talking on the primary placement of goods under the customs regime, it is considered that the person "makes the choice of the customs regime". If a person has chosen a customs regime and wishes to change it, he may "change the customs regime". The right to change the customs regime is not absolute - a person cannot place certain goods under a certain customs regime. final decision customs authorities apply to change the customs regime.

All possibilities related to the use of the product must be respected.

Customs payments are paid, as a rule, depending on the customs value of the goods. Usually it is declared by the declarant himself, but the customs authorities have the right to check the customs value calculated by the declarant.

Prohibitions and restrictions:

1) Prohibitions and restrictions of an economic nature;

2) Other prohibitions and restrictions

Conditions determined by the customs regime:

1. Any customs regime determines the conditions for placing goods under the customs regime (that is, it determines what conditions must be met in order for the goods to be placed under the customs regime by the customs authorities).

2. Features of the use of goods in one way or another.

3. Possibility of changing the customs regime:

4. Determination of the order of its completion

4 groups of customs regimes:

1) Basic customs regimes;

2) Economic customs regimes;

3) Final customs regimes;

4) Special customs regimes.

Goods can be placed immediately under any of the customs regimes.

I. Main customs regimes (categories):

1) Release for domestic consumption (import) - goods are imported into the customs territory and remain there without an obligation to export. As a general rule, customs payments must be paid in full;

2) Export - those goods that are in free circulation on the territory of the Russian Federation may be exported outside the customs territory of the Russian Federation. A declaration is submitted, export customs duties are paid. The goods are exported without the obligation to return the goods (final export - the goods are not imported back into the customs territory);

3) International customs transit - only foreign goods that move through the territory of the Russian Federation can be placed under this regime. Economic measures are not applied; other prohibitions (such as those related to safety) may apply; customs payments are not paid (if the customs regime has not been violated); customs authorities have the right to customs identification (checking the goods).

II. Economic customs regimes:

1) Three modes of processing (as a result, a processed or so-called compensatory product is obtained):

Processing in the customs territory - imported goods are used in the customs territory for a certain period. The term of processing is determined by the declarant, but cannot exceed two years. There is a complete conditional exemption from payments, but with one obligation - the goods must be exported from the customs territory of the Russian Federation. If the goods are not exported from the customs territory, then he needs to pay all payments;

+ processing outside the customs territory - operations with Russian goods that are carried out outside the customs territory of the Russian Federation. Processed products are imported into the customs territory of the Russian Federation. Foreign goods may be imported. The period of placement of goods - for a period not exceeding 2 years;

+ processing for domestic consumption - goods are imported into the customs territory, processed, the period is not more than 1 year, the goods are released for free circulation.

2) Temporary import regime - in international trade practice, this is one of the most popular customs regimes. Goods that are placed under this regime are foreign goods that can be used in the customs territory of the Russian Federation for a certain period of time. Such period may not exceed two years. Economic restrictions do not apply. Customs payments are not paid. The goods must be used in such a way that they remain in the same condition when exported.

3) Customs warehouse regime - the goods are stored in a warehouse until the future customs regime is determined. Shelf life - no more than 3 years.

4) Free customs zone (free customs warehouse) - a special law was to be adopted.

III. Final customs regimes - no further actions are taken:

1) Re-import regime - a customs regime under which goods previously exported from the territory of the customs territory of the Russian Federation are imported into the territory of the Russian Federation without payment of customs duties and without the application of prohibitions and restrictions of an economic nature. Time periods - no more than 3 years;

2) Re-export regime - goods previously imported into the territory of the Russian Federation are exported from the territory of the Russian Federation without payment of customs duties or with the return of paid import customs duties. Mandatory identification of goods;

3) Destruction regime - a customs regime in which foreign goods are destroyed under customs control. Destruction must be safe for human health and the environment, and must not entail any costs for the state authorities. Import duties and other taxes are not paid. Not all goods can be placed under the destruction regime - for example, cultural property, rare animals and plants, etc.;

4) Refusal regime in favor of the state - a customs regime in which goods are transferred to federal ownership without payment of customs duties and economic restrictions are not applied. Refusal in favor of the state should not entail certain costs for the state.

IV. Special customs regimes - economic measures are not applied to these regimes and no customs payments are made.

1) Temporary export regime - goods can be temporarily exported outside the customs territory of the Russian Federation, used, and then imported back. Such goods must be identified. The deadline for the export of goods in the legislation is not established;

2) Duty-free trade - foreign goods imported into the customs territory of the Russian Federation, or Russian goods, are sold at retail to individuals who travel abroad at special points (duty free). The regime is carried out without customs duties.

3) Movement of supplies - goods that are intended for paid international transportation of passengers are moved across the customs border without customs duties and economic measures.

4) Other special customs regimes - are established in respect of the following goods transported across the customs border:

+ goods for embassies and consulates of the Russian Federation located outside the Russian Federation;

+ movement of goods between military units;

+ Russian goods that are moved through the customs territories of foreign states;

+ goods transported for humanitarian aid, disaster relief, etc.

Lecture number 5. Topic: "Customs control"

Concept and principles

Customs control is an institution of customs law, the norms and principles of which determine the forms and procedure for conducting customs control when moving goods and vehicles across the customs border.

Customs control in the Customs Code (TamK) is devoted to Section IV, Ch. 34-38 (art. 358-400)

Principles - Art. 358 TamK:

1. Customs control is carried out exclusively by the customs authorities in accordance with the customs code of the Russian Federation.

2. When conducting customs control, the customs authorities proceed from the principle of selectivity and, as a rule, are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation

3. When choosing forms of customs control, a risk management system is used, while risk is understood as the probability of non-compliance with the customs legislation of the Russian Federation.

4. In order to improve customs control, the federal customs service of the Russian Federation cooperates with the customs authorities of foreign states and concludes mutual assistance agreements with them.

5. In order to improve the efficiency of customs control, the federal customs service of the Russian Federation and other customs authorities seek to interact with participants in foreign economic activity (FEA), carriers and other organizations whose activities are related to the implementation of foreign trade in goods and their professional associations (associations).

Terms and place of customs control

According to Art. 359 TamK, the terms for checking documents and goods by the customs authorities should not exceed three working days.

The customs authority may extend the term for checking goods if they (goods) are not divided into packing places according to certain types and names of goods and information about packaging and labeling are not specified in commercial and transport documents for goods.

Art. 361 The TamC allows the customs authorities to verify the accuracy of the information declared during customs clearance after the release of goods within one year from the date the goods lose their status of “under customs control”.

Goods and vehicles imported into the customs territory of the Russian Federation are considered to be under customs control from the moment they cross the customs border upon their arrival in the customs territory of the Russian Federation and until the moment:

1. Release for free circulation;

2. Destruction of goods;

3. Refusal in favor of the state;

4. Turning goods into federal property, or disposing of them in any other way;

5. Actual export of goods and vehicles from the customs territory of the Russian Federation.

The use and disposal of imported goods and vehicles under customs control is allowed in the manner and on the terms determined by the customs code of the Russian Federation.

Russian goods and vehicles are considered to be under customs control when they are exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted or actions are taken that are directly aimed at the export of goods from the customs territory of the Russian Federation and until crossing the customs border.

Documents required for customs control must be kept for at least three calendar years after the year during which the goods lose their status under customs control.

The period for storing documents is set at five calendar years for customs brokers, owners of temporary storage warehouses (TSW) and customs warehouses, as well as for customs carriers (Article 363 of the Customs Code).

Art. 362 The Customs Code provides that for the purposes of conducting customs control in the form of customs inspection and customs inspection of goods and vehicles, their storage and movement under customs supervision, customs control zones are created.

These zones can be created along the customs border, in places of customs clearance, customs operations, reloading of goods, temporary storage and in other places determined in accordance with the Customs Code.

Customs control zones can be permanent in cases of regular presence of goods subject to customs control in them or temporary. The procedure for creating customs control zones, as well as the requirements for them, are established by the Federal Customs Service of the Russian Federation, with the exception of the creation of customs control zones along customs borders. The procedure for creating zones along the customs borders is determined by the Government of the Russian Federation.

The implementation of production and other commercial activities, the movement of goods, vehicles, persons, including officials of other state bodies across the borders of customs control zones and within them, is allowed with the permission of the customs authorities and under their supervision, except for cases established by the Customs Code and other federal laws.

Checking goods, documents, vehicles is allowed only in customs control zones.

Forms of customs control

Art. 366 TamK defines the following forms of customs control:

1) verification of documents and information (Article 367);

2) oral questioning (Article 368);

3) receiving explanations (Article 369);

4) customs supervision (Article 370);

5) customs inspection of goods and vehicles (external inspection, without penetration into the packaging of goods) (Article 371);

6) customs inspection of goods and vehicles (examination of goods with penetration into the container or packaging of goods, opening) (Article 372);

7) personal search (of natural persons) (Article 373);

8) checking the labeling of goods with special marks, the presence of identification marks on them (Article 374);

9) inspection of premises and territories for the purposes of customs control (Article 375);

10) customs audit (art. 376)

Art. 386 TamK - personal luggage of the President of the Russian Federation, including the one who has terminated his powers, and members of his family accompanying him are not subject to customs inspection; members of the Federation Council of the Federal Assembly of the Russian Federation; deputies State Duma Federal Assembly of the Russian Federation; judges. If these persons cross state border RF in connection with the performance of their deputy or official duties.

According to Art. 386 TamK exempts foreign warships (vessels) and military equipment, following its course.

Personal inspection

A personal search as an exceptional form of customs control may be carried out by decision of the head of the customs authority or a person replacing him, if there are grounds to believe that an individual crossing the state border of the Russian Federation and located in the customs control zone or in the transit zone of an airport open to international communication, conceals with him and voluntarily does not give out goods prohibited for import into the customs territory of the Russian Federation or export from this territory, or transported in violation of the procedure established by the Customs Code.

The decision to conduct a personal search is made by the head of the customs authority in writing by imposing a resolution on the report of an official of the customs authority, or is drawn up in a separate act. Before the start of a personal search, an official of the customs authority is obliged to announce to an individual the decision to conduct a personal search, familiarize this person with his rights and obligations and invite the person to voluntarily hand over the concealed goods.

A personal search is carried out by a customs official of the same sex as the person being searched in the presence of two witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements.

Access to this premises of other individuals and the possibility of monitoring the conduct of a personal search on their part should be excluded.

Examination of the body of the person being searched must be carried out only by a medical worker, who is not entitled to evade the decision of the head of the customs authority to conduct an examination.

During a personal search of a minor, his legal representatives - parents, adoptive parents or persons accompanying him - have the right to be present.

A personal search must be carried out in the correct form and without causing unlawful harm to the health and property of the person being searched, to the extent necessary to detect objects hidden by the individual.

The searched person or his legal representative during the personal search must comply with the legal requirements of the official of the customs authorities conducting the personal search, and have the following rights:

1. Demand to show a written decision of the head of the customs authority;

2. Familiarize yourself with your rights and obligations (you can require a written statement and sign - signature and date);

3. Give explanations, make petitions;

4. Get acquainted with the act of personal search at the end of its compilation (one copy is signed and given to the person being examined) and make statements to be entered into the act;

5. Use your native language, as well as the services of an interpreter;

6. Complain about the actions of customs officials at the end of the personal search, if the searched person believes that his rights have been (grossly) violated.

Lecture number 6. Topic: "Customs payments"

Customs payments - a type of tax on goods and vehicles moved across the customs border.

In TamK, section III, 8 chapters (27-33.1) and 50 articles (art. 318-357.10) are devoted to customs payments

Types of customs payments:

1. Customs duty;

2. Customs fees;

3. Value added tax;

4. Excises.

In the customs duty, the customs value of the goods (for installation and calculation) is important.

The customs value is declared by the declarant, and the customs authorities check to determine the correctness of the customs value of the goods.

Customs duties are collected by the customs authorities of the Russian Federation when goods are imported into or exported from the customs territory of the Russian Federation at the rates provided for in the 1993 Customs Tariff Law (as amended in 2005).

Customs duty rates depend on the following factors:

1. Type of goods, according to the classification of the commodity nomenclature of foreign economic activity (TN VED). More than 12.000 items.

2. From the country of origin of goods;

3. From the conditions that determine the application of special types of duties.

Depending on the direction of movement of taxable goods, the following types of duties are distinguished:

1. Import (import) duties - the most common type of duty in world practice;

2. Export (export) duties - for example, in relation to raw materials. Export duties depend on world prices and are constantly reviewed by the Government depending on the conjuncture of goods.

In the Russian Federation, import duty rates, depending on the country of origin of goods, are divided into the following types:

1. Base rates - apply to countries with which trade relations provide for the most favored nation treatment. The regime is established with the absolute majority of countries in the world;

2. Maximum rates - approximately 200% of those indicated in the customs tariff (for countries with which there is no most favored nation treatment or for those goods whose country of origin is not established).

3. Preferential rates - 75% of the base rates and apply to goods originating from countries classified as developing (there are about 50 countries - the country is located in Africa, Asia and partly in Latin America).

4. Absence of customs duties - for goods originating from the CIS countries.

Depending on the method of calculating rates, customs duties are divided into:

1. Ad valorem - are determined as a percentage of the customs value of goods and are usually applied to raw materials and food products (for example, 5%, 10%, and so on in increments of 5 of the customs value of goods).

2. Specific - in the form of a specific amount of money from a unit of goods. They are applied, as a rule, to finished products (in the Russian Federation, as a rule, it is set in the euro currency).

3. Combined - a combination of ad valorem and specific customs duties.

Special types of customs duties:

1. Special - they can be used as a protective measure against the import of goods into the Russian Federation in the amount and on the terms:

A) Causing or threatening to cause damage to domestic producers of similar or competing products;

B) As a response to discriminatory actions of other countries or unions that infringe on the interests of the Russian Federation.

C) As a way to curb unfair competition

2. Anti-dumping - aimed at protecting the domestic market from importing goods at dumping (low) prices, which implies their higher cost on the market of the exporting country compared to the importing country;

3. Compensatory - are introduced for goods for which state subsidies are used in the country of their production in order to develop exports or replace imports, which leads to an artificial reduction in production costs, and hence the cost of such goods.

4. Seasonal - are established for goods, the volumes of production and sale of which fluctuate sharply during the year (agricultural products).

Types of customs fees:

1. Customs clearance - the rates are set by TamK and the Government of the Russian Federation.

The size of bets varies - minimum (500 rubles) and maximum (100,000 rubles)

2. For customs escort of goods through the customs territory of the Russian Federation, established by the Customs Code in the following amounts:

A) For escorting each vehicle and each railway car for a distance: up to 50 km - 2000 rubles, from 50 to 100 km - 3000 rubles, from 101 to 200 km - 4000 rubles, over 200 km - 1,000 rubles for every 100 km of track , but not less than 6,000 rubles.

B) For the escort of each sea, river or aircraft - 20,000 rubles, regardless of the distance of travel.

3. For storage of goods in customs warehouses or temporary storage warehouses:

Storage of goods in a temporary storage warehouse or in a customs warehouse of customs authorities - rates are paid in the amount of 1 ruble for every 100 kg of weight of goods per day (or per day), and in rooms specially adapted for storing goods (for example, refrigerators) - in the amount of 2 rubles for every 100 kg of weight. Since October 1, 2009, joint and several liability for the payment of customs fees by the declarant and the customs broker has been established. Proactive payment terms (pay, and then other operations will be performed - storage, maintenance, etc.)

VAT and excises are levied only on imported goods. VAT and excises are not levied on exported goods, if they were levied, they are returned.

Payment of security for collection

When importing goods, customs duties must be paid no later than 15 days from the day the goods are presented to the customs authorities, and when exporting goods, customs duties must be paid no later than the day the customs declaration is submitted.

The customs authority has the right to require the submission of a security for the payment of customs payments, including in the event that the declarant performs its foreign economic activity less than 1 year.

Payment of customs duties is ensured in the following ways:

1. Pledge of goods and other property;

2. Bank guarantee;

3. Depositing funds to the cash desk or to a separate account of the customs authority in the federal treasury (cash deposit);

4. Guarantee

Security for the payment of customs duties is not provided if the amount of customs duties, penalties and interest payable is less than 20,000 rubles, as well as in cases where the customs authority has reason to believe that the obligations assumed to it will be fulfilled.

In case of delay in payment of customs payments, a fine is collected. Penalty is accrued for each calendar day of delay as a percentage in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation of the amount of payments made on the day the penalty begins to be calculated.

Claims for the payment of customs payments shall be sent to the payer no later than 10 days from the date of discovery of the fact of non-payment or incomplete payment of customs payments.

The deadline for fulfilling the requirement for the payment of customs payments is 20 days from the date of receipt of the requirement (maximum), then a penalty is charged.

According to Art. 351 TamK, in case of non-fulfillment of the requirement for payment of customs payments within the established time limits, the customs authority makes a decision to recover funds from the payer's bank accounts in an indisputable manner within the limits of the amounts of customs payments specified in the requirement for payment of customs payments, and the amounts of penalties accrued on the day making such a decision.

In cases where there is no money on the payer's accounts or there is no information about the payer's accounts, the customs authorities have the right to collect customs duties on goods for which customs duties have not been paid, if these goods have not left the customs border.

The customs authorities may change the terms for payment of customs duties in the form of deferment or installment plan for a period of 1 to 6 months. To do this, the payer must submit a written application to the customs authority, indicating in it the reasons and grounds for such a request. The customs authority must make a decision within 15 days from the date of submission of the application.

...

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