Customs control of goods

Customs control is a set of measures, including the RMS, which is implemented by FCS employees to ensure compliance with the legislation of the Customs Union and the Customs Union member states in the field of customs. Customs officials carry out the procedure in a strictly designated order in order to record and verify the movement of goods across the border. At the same time, non-tariff regulation measures must be monitored. These include restrictions on the export and import of certain goods from the territory of the Russian Federation, aimed at fulfilling international obligations, protecting the economy and the domestic market of the country. Non-tariff regulation of foreign trade activities can be expressed in the establishment of quotas, minimum and maximum costs, licensing and certification.

Collective actions to ensure customs control during the export of products begin at the moment of acceptance of the TD, and during import - at the moment the cargo and vehicle cross the Russian border. The list of activities carried out includes personnel, legal, technical, economic or organizational procedures. With their help, FCS employees achieve the desired results in the process of implementing law enforcement, administrative, economic, and law enforcement activities.

Customs control of exports and imports is an issue that has been studied in Russia for many years. It is widely covered in specialized literature, in particular, scientific sources touch upon problems of theory and practice, and general methodology. During the study of the problem, it becomes clear that there are contradictions between the urgent need to constantly improve the forms of inspections and the inadequacy of the methods by which control activities are carried out. Another difficulty lies in the inevitable globalization of various areas of social relations. Russia cannot develop without close cooperation with other states. This interaction provides for the participation of the Russian Federation in economic unions and international associations.

Customs control of the EAEU Customs Code

Customs control of the EAEU Customs Code is carried out in the form of unified regulation. The Code establishes the procedure and conditions that must be observed during the transportation of goods across the borders of the economic union, as well as when goods are located on its territory or when leaving it. Activities regulate the arrival and departure of products, temporary storage, declaration, release, payment of mandatory and special payments, including countervailing and anti-dumping duties. In addition, the EAEU Customs Code provides detailed instructions on the procedure for performing official duties by FCS employees and interaction between customs authorities. Customs control differs from other types in that it is carried out:

on behalf of the state in its interests and in the interests of citizens;
exclusively by the Federal Customs Service;
in a strictly defined form, which is enshrined in law.

Customs control according to the EAEU Customs Code means the regulation of foreign economic activity on the principle of equality of companies specializing in export and import operations. Among the mandatory factors are transparency when concluding international agreements in the field of foreign trade, clarity and clarity of the procedure for carrying out operations at customs. The implementation of control activities cannot be done without the use of modern information technologies, for example, a risk management system.

Introduction

In the interests of implementing customs policy, customs authorities provide customs control of goods and vehicles moved across the customs border. Customs control of goods and vehicles is one of the main functions of customs authorities, carried out to ensure compliance with legislation.

Customs control is a central link in the implementation of the state’s trade policy and, consequently, in ensuring its economic security.

A feature of customs control in modern conditions is the implementation of a very difficult task - reducing the permissible time for its implementation with a continuous increase in the volume and variety of goods transported across the customs border.

Against the backdrop of a significant increase in the burden on customs authorities, the question of the need to increase the intensity of customs control becomes acute. At the same time, the quality and completeness of customs control should not be reduced. The solution to this issue is ensured by preventing delays in foreign trade operations due to the ineffective work of customs authorities. Consequently, the efficiency of customs authorities in carrying out customs control plays a significant role in increasing the intensity of international movement of goods and, ultimately, in ensuring the economic security of the state.

The influence of customs control both on a specific international supply of goods and on foreign trade in general is due to the fact that the accompanying operations with goods are part of a variety of operations carried out from the moment the idea of \u200b\u200bcompleting a foreign trade transaction arises until the goods arrive to the final recipient. Therefore, a characteristic feature of customs control processes is that they can be naturally represented as a network model. Its initial event is the emergence of the idea of international delivery of goods. The final event is the delivery of the goods to the recipient.

The discipline “Organization of customs control of goods and vehicles” is one of the disciplines of the “Customs Control” module.

The purpose of studying the discipline “Organization of customs control of goods and vehicles” is to develop the professional qualities necessary to optimally solve the problems of organizing customs control of goods and vehicles, as well as to develop skills in carrying out customs control, independent decision-making in non-standard situations of customs control; skills in the field of interaction with the customs authorities of another member state of the Customs Union, with other federal executive authorities exercising state control of goods and vehicles moved across the customs border, as well as with interested parties.

The discipline being studied is included in the module “Customs Control” of the main educational program of the Federal State Educational Standard of Higher Professional Education in the area of training (specialty) 036401 Customs (qualification (degree) “specialist”).

The requirements for the results of mastering the discipline come down to the formation of certain professional and professionally specialized competencies in the student, including:

the ability to independently improve the level of professional knowledge by implementing special means and methods of obtaining new knowledge, and to use the acquired knowledge and skills in practical activities in the field of customs control;
the ability to monitor compliance by foreign trade participants with the legislation of the Russian Federation during customs procedures;
ability to use the methodology for the formation and application of a risk management system (RMS) in the field of professional activity;
ability to carry out customs control and certain types of state control at the checkpoint;
the ability to carry out customs control of goods transported by individuals;
ability to use information technology during customs declaration and customs control, etc.

As a result of studying the discipline, the student must:

know:

legal regulation of customs control of goods and vehicles moved across the customs border of the Customs Union;
principles, forms and procedures for customs control of goods and vehicles;
methodology for identifying risk situations;
RMS tools;
grounds and procedure for carrying out customs control after the release of goods and vehicles;

be able to:

carry out customs control of goods and vehicles within the established time limits;
exercise control over compliance by participants in foreign economic activity with customs legislation during customs operations;
control the correctness of completion and timely submission of customs documents;
control other documents necessary for customs purposes;
use the acquired knowledge on the use of technical means of customs control in practical activities;
identify, prevent and suppress crimes in the field of customs using technical means of customs control;
identify signs of risk during customs control of goods, apply measures to manage risks and minimize them;

own:

the ability to apply forms and technologies of customs control of goods in accordance with the declared customs operations;
skills to control the correct completion of customs documentation (DT, TPO, etc.);
skills in making legal and informed procedural decisions when implementing customs control;
skills in applying risk profiles during customs control of goods and vehicles;
skills of control of statutory, transport, commercial and other documents;
skills in drawing up basic procedural documents for all forms of customs control after the release of goods.

Purposes of customs control

The goals of modern customs control are to protect the state and society, compliance by foreign trade players with legislative norms, identifying and preventing illegal actions, protecting public order, legitimate interests, the rights of citizens and businesses, and assistance in the fight against international terrorist organizations. Achieving the desired result directly depends on the chosen form, it can be:

oral survey;
verification of data and documentation;
search and personal search;
observation;
receiving explanations;
product labeling research;
inspection of territories and premises;
checking the accounting and reporting system;
commodity accounting.

The goals of customs control are established by activities that also have their own classification. Control measures are divided according to the direction of movement of products - import and export, object - goods and vehicles, execution time - preliminary, current and subsequent procedures. The risk management system is activated in the process of determining the form. The RMS is used in strict accordance with the principles laid down in the WTO Kyoto Convention. Not only cargo and the transport delivering them are subject to control at customs; customs declarations and the professional activities of participants in foreign trade activities also fall under control.

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You can get advice on customs clearance of your goods by filling out the form below, or by calling tel. (812) 334-36-11.

Carrying out customs control

Carrying out customs control activities continues until the moment after which the transported goods are placed under release for domestic consumption. The exception is conditionally released products and re-imports. In other cases, the verification procedure ends after:

conversion to state property;
placement under abandonment or destruction procedures;
actual export from the territory of the EAEU;
recognizing part of the foreign cargo as a production loss.

Carrying out customs control obliges FCS employees to stop vehicles. In addition, customs officials have the right to forcibly return aircraft and ships if they left the territory of the Customs Union without providing permits. When a truck stops outside the control zone, the inspection time should not exceed two hours. In a planned mode, procedures are implemented in places determined by customs authorities. As a rule, these are points at points of movement across the border, temporary storage warehouses, and duty-free shops. The declarant or his representative must, upon first request, provide the requested documents and information orally or in writing.

General provisions of customs control. Key terms used

Workshop

/ For legal entities

Key terms used in this section

Participants in foreign trade activities - Russian and foreign entities engaged in foreign trade activities;

Customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Customs Union;

An expert’s conclusion is a document reflecting the process and result of research conducted by an expert;

Risk profile - a set of information about the risk area, risk indicators, as well as instructions on the application of necessary measures to prevent or minimize risk;

Risk management is systematic work on the development and practical implementation of measures to prevent and minimize risks, assess the effectiveness of their application, as well as control over the application of customs procedures and customs operations, providing for continuous updating, analysis and revision of information available to customs authorities;

Risk goods - goods transported across the customs border of the Customs Union, and in respect of which risks have been identified or potential risks exist;

Cover goods are goods that with a reasonable degree of probability can be declared (declared) instead of risk goods;

Customs audit - verification of the fact of release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting and reporting data;

General provisions of customs control

According to Art. 6 of the Customs Code of the Customs Union, customs control is one of the main tasks of customs authorities. In accordance with Article 150 of the Customs Code of the Customs Union, goods transported across the customs border are subject to customs control in the manner established by the customs legislation of the Customs Union and the legislation of the member states of the Customs Union.

Article 4 of the Customs Code of the Customs Union establishes the concept of customs control as a set of measures carried out by customs authorities, including using a risk management system, in order to ensure compliance with the customs legislation of the Customs Union and the legislation of the CU member states.

In contrast to the previously almost total system of customs control, the basis for customs control under the current legislation is the following international principles of customs administration:

— Minimal intervention in compliance with the principles of selectivity and sufficiency of customs control, as well as the use of a risk management system (RMS); — Balance in terms of ensuring security and customs control measures and the development of international trade.

Today, the principles of selectivity and sufficiency of customs control are understood as the use of forms of customs control. At the same time, the choice of certain forms of customs control is carried out in accordance with the adopted risk management system, which means the likelihood of non-compliance with the customs legislation of the Customs Union.

Whatever the forms, types, methods and means of customs control, it should be remembered that customs control can be carried out exclusively by customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the member states of the Customs Union.

Persons moving goods and vehicles across the customs border of the Customs Union, whether they are customs representatives, owners of temporary storage warehouses or customs carriers, are required to submit to the customs authorities documents and information established by law in order to carry out proper customs control. In this case, customs authorities have the right to request documents not only from persons undergoing customs clearance, but also from any other persons related to operations with goods.

To correctly understand the powers of the customs authority in matters of customs control, one should first of all separate the concepts of what relates to documents and information for customs clearance, and what documents and information will be necessary for customs control. The second will be a more general concept, including documents and information that are not required for customs clearance, but may be requested as part of customs control.

Order of the Federal Customs Service of the Russian Federation dated April 25, 2007 No. 536 established a list of documents and information that are necessary for customs clearance.

The Customs Code establishes that goods and vehicles are considered to be under customs control from the moment they cross the customs border upon their arrival on the customs territory of the Customs Union, and until the moment:

— release for domestic consumption, with the exception of conditionally released goods, or re-import; — destruction; - refusal in favor of the state; - conversion of goods into the ownership of the state - a member of the Customs Union or disposal in another way; - actual export from the customs territory of the Customs Union - acquisition of the status of goods of the Customs Union by conditionally released goods; — classification of waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use; — recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.

However, Article 99 of the Customs Code of the Customs Union provides for the possibility of checking the accuracy of the specified information by customs authorities after the actual release of goods or vehicles for three years from the date the goods lose their status under customs control. The legislation of the member states of the Customs Union may establish a longer period for customs control after the release of goods, but not more than five years.

When calculating the three-year period for customs control, it must be taken into account that during this period all customs control activities must be carried out and documented as results. Decisions of customs authorities made after the expiration of the period for customs control after the release of goods are recognized by the court as illegal.

During this period, customs authorities have the right to request documents and information they are interested in in writing, as well as set a deadline for their submission to verify the accuracy of the information provided. In this case, the customs authority must set realistic deadlines for their submission. Upon a reasoned request, the specified period may be extended by the customs authority for the time necessary to submit the documents and information specified in the request.

Failure to submit documents requested by the customs authority during customs control within the prescribed period may entail an administrative offense, which is provided for in Part 3 of Art. 16.12 of the Administrative Code, with the imposition of a fine in the amount of fifty to one hundred thousand rubles for legal entities.

The list of requested documents and information is determined by the customs authority independently, taking into account all the circumstances of the movement of goods and applies only to documents that the participant in foreign economic activity has or which he must have due to the requirements of the law or business customs.

It should also be noted that the nature and volume of the requested documents depend on the chosen form of customs control, as well as the type of customs control (control of customs value, control of the correct determination of the classification code of goods, etc.).

Additionally on the topic:

Risk management system (RMS)

Forms of customs control. Checking documents and information, oral questioning, obtaining explanations and customs surveillance as forms of customs control

Customs inspection, customs inspection, personal inspection as forms of customs control

Checking the labeling of goods, inspecting premises and territories, recording goods under customs control, and checking the system of goods accounting and reporting as a form of customs control

Customs inspection: desk and field customs inspection, rights and responsibilities of officials carrying out the inspection

Types and methods of customs control

Creation of customs control zones, requesting documents and information, customs identification of goods and vehicles as methods of customs control

The procedure for appointing and conducting customs examinations and research. Rights and obligations of the expert and the declarant. Taking samples

Use of information resources. Operation of technical means

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Customs control means

Customs control means are a system of technical means that are used by customs officials in the process of performing operational control activities. TSTC are applied to all goods transported across the border to detect materials, objects and substances prohibited for import and export or that do not comply with the contents of the declaration. The entire complex of funds is divided into two large groups:

special - devices for forcibly stopping transport, opening premises, preventing the actions of persons seeking to commit illegal acts;
technical and chemical – detectors for express analyses, metal detectors, X-ray equipment for inspections.

Means of customs control are used depending on the classification of the object. Their use is possible only in certain forms, for example, during verification of documentation, reporting, accounting of goods, inspection, inspection of the territory or premises, or oral questioning. In addition to technical methods, the FCS uses its aircraft and water vessels, search dogs, and information resources in control activities.

Customs clearance and inspection of goods

It is no secret that any foreign economic activity involves the movement of goods across the border. Therefore, all goods and vehicles traveling through the territory and moving across the state border are subject to customs control, which is carried out by customs authorities in order to ensure economic security, compliance with legislation and international treaties.

One of the forms of customs control is customs inspection and customs inspection of goods and vehicles.

Customs inspection means the inspection of goods and vehicles without damaging the seals, seals of vehicles and their cargo compartments, as well as other customs verification means, without opening the packaging of goods and hand luggage, without dismantling or otherwise damaging the safety of the inspected objects and other parts. Customs inspection means actions related to counting, measuring, studying the compliance of goods with the information in the submitted documents by opening the packaging of goods, vehicles, their cargo compartments and other places, damaging their customs seals and other verification means, dismantling and otherwise damaging the safety of inspected objects and other parts.

According to the document, when carrying out customs inspections and inspections, technical and other means may be used that are safe for the life and health of humans, animals, plants, and also do not cause harm to goods and vehicles.

In accordance with Article 53 of the Customs Code, a customs officer may involve specialists and experts to provide assistance when conducting customs inspections and inspections.

The results of the inspection are recorded in the customs inspection report . The act is drawn up in the automated information system “Customs Inspection” and certified by the electronic digital signature of the customs officer who performed the inspection. If violations of customs rules are detected based on the results of a customs inspection or at the request of the declarant, the act is printed on paper and certified by the signature and personal seal of the customs officer who conducted the inspection. The act is also signed by the persons participating in the customs inspection. It is stored for 3 years. In this case, the calculation of this period begins on January 1 of the year following the year of registration of the act.

When conducting a customs inspection of hand luggage, baggage, international postal and courier shipments of citizens (except for cases of registration of a cargo customs declaration), an act is not drawn up .

When loading goods from one vehicle to another, customs inspection and customs inspection are carried out at the border customs post or customs post for foreign economic activity that controls the loading process. In such cases , neither a report from a customs officer nor a written permission from the head of the customs post (or the person performing his duties) is required

CUSTOMS CONTROL AT BORDER CUSTOMS POSTS

According to the Instructions, all goods and vehicles transported through border customs posts are subject to inspection .

Mandatory customs inspection of goods

discrepancies in the information in the documents attached to the goods, or failure to indicate the full name and 6-digit codes of the goods. At the same time, it has been established that if the person authorized in relation to the vehicle indicates the full name and 6-digit code of the goods within 24 hours from the moment the documents are submitted, then customs inspection at the border customs post will not be required ;
identification, as a result of the use of technical means of customs control, of discrepancies between the information in the documents attached to the goods and the actual information;
the possibility of direct (free) access to the cargo compartment of the vehicle;
the availability of materials received by the customs committee from other law enforcement agencies or government bodies, as well as information received from customs and other government agencies of foreign states and international organizations on the need to conduct a customs inspection;
customs officers have a reasonable suspicion of violation of customs legislation.

To conduct a mandatory customs inspection, a report from a customs officer and written permission from the head of the customs post (or the person performing his duties) are required.

When transporting vehicles across the customs border, their inspection should not exceed the time established in the technological schemes.

When inspecting vehicles, their exterior, cargo compartments and parts are checked.

Inspection of hand luggage and baggage of citizens is carried out during the presentation of documents on them to a customs officer.

Customs inspection and customs inspection are carried out in the presence of a person authorized in relation to the vehicle transporting goods (or his representative).

Let us recall that, in accordance with parts two and four of Article 44 of the Customs Code, persons with authority in relation to goods and vehicles have the right, and, at the request of customs officials, are required to be present during the inspection of goods and vehicles and provide customs officials with the necessary assistance.

Customs authorities have the right to conduct inspections of goods and vehicles in the absence of these persons in the following cases:

their failure to appear 10 days after the presentation of goods and vehicles;
the existence of a threat to state security, public order, human life and health, animals and plants, the natural environment, the preservation of artistic, historical and archaeological heritage and under other urgent circumstances;
sending goods by international mail;
leaving goods and vehicles on the customs territory in violation of the customs regime under which they were placed.

In accordance with the Customs Code, customs inspection is carried out in the presence of a person (his representative) whose territory, premises, vehicle, objects and documents are subject to inspection; at least 2 witnesses, and, if necessary, with the participation of specialists.

If there are no violations, then the customs officer draws up a cargo delivery control book to continue the movement of the vehicle. Goods and vehicles are sent to the customs post of destination. Otherwise, liability measures provided for by law will be applied.

CUSTOMS CONTROL AT CUSTOMS POSTS FOR FOREIGN ECONOMIC ACTIVITY

According to the Instructions, customs inspection of goods at customs posts for foreign economic activity is carried out after registration of the customs declaration (CD).

Before submitting the TD to the customs authority, the goods can be inspected by the declarant with the participation of a customs officer.

After inspection of goods by the declarant, but before customs inspection by a customs officer, the following is responsible for ensuring their storage under customs control:

owner of the customs warehouse - during inspection at the customs warehouse;
declarant - during inspection in buildings and (or) open areas that do not have the status of a customs warehouse;
carrier - when loading goods onto a vehicle with the installation of a customs control verification device after inspection of the goods.

TD is issued after drawing up a customs inspection report.

Customs inspection is the actions of customs officials associated with opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places where goods are or may be located, in violation of the customs seals or other means of identification placed on them, disassembling, dismantling or violation of the integrity of the objects being examined and their parts by other means (clause 1 of Article 116 of the Code).

When making a decision to conduct a customs inspection, a risk management system is used, based on the effective use of customs authorities’ resources, to prevent violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs and to counter violations in the implementation of other types of control assigned to the customs authorities (clause 1 Article 162 of the Federal Law).

The decision to conduct a customs inspection can be made by an authorized official only if a risk is identified contained in the current risk profile providing for a customs inspection.

Customs inspection is carried out in order to identify goods for customs purposes or if there is information about a violation of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs in order to verify such information, namely:

to identify goods in cases where a risk is identified contained in the current risk profile, which provides for clarification of the physical, chemical and technical characteristics of goods, determination of quantitative indicators in basic and additional units of measurement and, in necessary cases of quality (safety), determination of the name and other characteristics of goods;
to organize a customs inspection by the customs authority if there is information about a possible offense in the field of customs, providing for approval by the Federal Customs Service of Russia and sending the relevant risk profiles to the customs authorities;
for random inspection based on relevant current risk profiles, involving the selection of goods subject to customs inspection, using a random number generator.

Customs inspection as a form of customs control is carried out before the release of goods (Article 96 of the Code).

Customs officials conduct customs inspections of goods during the following customs operations and customs procedures: arrival of goods into the customs territory of the Customs Union; departure of goods from the customs territory of the Customs Union; customs transit; temporary storage of goods; customs declaration of goods; release of goods.

PERSONAL INSPECTION

Personal inspection is an exclusive form of customs control, which is applied by a customs official to an individual, if there is reason to believe that the individual crossing the customs border of the Customs Union is hiding on his person and does not voluntarily release goods prohibited for import into the customs territory of the Customs Union and removal from this territory, or moved in violation of the established procedure.

Before the start of a personal search, a customs official is obliged to announce to an individual the decision to conduct a personal search, familiarize him with his rights and obligations, and also offer to voluntarily hand over hidden items.

The customs official must be of the same gender as the person being inspected. The search is carried out in the presence of two witnesses, who must be of the same sex as the person being searched, in a separate isolated room.

Access to the premises of other individuals and the possibility of observing the conduct of personal customs inspection on their part must be excluded. Examination of the body of the person being searched should be carried out only by a medical professional using, if necessary, special medical equipment.

During the personal customs inspection of a minor or incapacitated individual, his legal representatives (parents, adoptive parents, guardians, trustees) or persons accompanying him must be present.

During a personal search, an individual has the right:

demand that a decision to conduct a personal search be announced to him;
become familiar with your rights and obligations;
give explanations, make petitions;
voluntarily hand over goods hidden on oneself and transported across the customs border in violation of the customs legislation of the Customs Union;
get acquainted with the personal search report, make statements to be included in the report;
use your native language or the services of an interpreter;
appeal against the actions of customs officials upon completion of the personal search.

Based on the results of the personal search, a report is drawn up in two copies, in the form approved by the decision of the Customs Union Commission. This act must be drawn up during the personal customs inspection or immediately after its completion.

The act is signed by the official of the customs authority who conducted the personal customs inspection, the individual in respect of whom the inspection was carried out, or his legal representative or the person accompanying him, attesting witnesses, and during the examination - by a medical worker.

Types of customs control

Types of customs control are divided into two groups: control of goods and transport. For each type of vehicle - sea and river ships, trains, airplanes, cars, specific verification methods are selected. During control activities, a distinction is made between checking imported, exported, and transit cargo. Depending on the volume and nature of participation in control activities, countries are classified into unilateral, bilateral and joint control.

Types of modern customs control also include documentary and actual control, trademarks, and means of identification. A personal search is not excluded. It is carried out by order of the head of the Federal Customs Service if there are sufficient grounds for this. A valid reason becomes a reasonable suspicion of concealment and an attempt to transport goods across the border that do not comply with current legislation.

List of abbreviations

Chapter 1. Customs control in the system of customs regulation measures

1.1. Customs regulation system in the Russian Federation 1.2. The concept and essence of customs control of goods and vehicles 1.3. Principles of customs control 1.4. Types of customs control

Chapter 2. Forms, methods and procedures for customs control

2.1. Forms of customs control 2.1.1. Checking documents and information 2.1.2. Oral survey 2.1.3. Receiving explanations 2.1.4. Customs surveillance 2.1.5. Customs inspection 2.1.6. Customs inspection 2.1.7. Personal customs inspection 2.1.8. Checking the marking of goods with special marks and the presence of identification marks on them 2.1.9. Customs inspection of premises and territories 2.1.10. Accounting for goods under customs control 2.1.11. Checking the goods accounting and reporting system 2.1.12. Customs control after the release of goods 2.2. Methods of customs control

Chapter 3. Application of a risk management system during customs control of goods and vehicles

3.1. Concept and essence of risks, their classification 3.2. Introduction of RMS into the customs control process 3.3. Elements of the risk management system 3.4. Formation and features of the functioning of the RMS 3.5. The essence and methods of risk management

Chapter 4. Activities of customs authorities in assessing and managing risks

4.1. Measures to minimize risks during customs control 4.2. Decision-making by structural units of customs when checking a customs declaration 4.3. The procedure for customs officials when collecting and processing information to determine the degree of selectivity in the application of measures to minimize risks 4.4. Application of risk mitigation measures in accordance with risk profiles

Chapter 5. Conceptual and strategic framework for customs control

5.1. Application of information technologies 5.2. The concept of customs clearance and customs control of goods in places close to the State border of the Russian Federation 5.3. Strategic directions for improving customs control

Chapter 6. Customs control during customs operations prior to filing a customs declaration

6.1. Customs control upon arrival of goods to the customs territory 6.2. Customs control during temporary storage of goods 6.3. Customs control upon departure of goods from the customs territory; 6.4. Organization and implementation of customs control at checkpoints across the State Border of the Russian Federation 6.4.1. Organization of passage of goods and vehicles at automobile checkpoints 6.4.2. Organization of the passage of goods and vehicles at railway checkpoints 6.4.3. Organization of passage of goods and vehicles at sea and river checkpoints 6.4.4. Organization of passage of goods and vehicles at air checkpoints

Chapter 7. Customs control when performing customs operations related to the placement of goods under the customs procedure

7.1. Customs control when declaring goods and vehicles 7.2. Release of goods

Chapter 8. Customs control of goods transported by various modes of transport

8.1. Requirements for vehicles of international transport transported across the customs border 8.2. Features of customs control of goods during international road transport 8.3. Features of customs control of goods during international rail transportation 8.4. Features of customs control of goods during international sea and river transportation 8.5. Features of customs control of goods during international air transportation 8.6. The use of inspection systems during customs control of goods and vehicles

Chapter 9. Carrying out customs operations and customs control in relation to certain categories of goods moved across the customs border of the Customs Union

9.1. Features of customs operations and customs control in relation to goods sent by international mail 9.2. Features of customs operations and customs control in relation to goods transported by certain categories of foreign persons 9.3. Features of customs operations and customs control in relation to goods containing intellectual property 9.4. Features of customs operations and customs control when moving goods by pipeline transport and along power lines 9.5. Peculiarities of customs operations and customs control during the movement of international transport vehicles 9.6. Features of customs operations and customs control in relation to goods for personal use 9.7. Features of customs operations and customs control in relation to supplies

Conclusion

Literature

Goods under customs control

After release for domestic consumption, goods are under customs control for three years, while the storage period for documentation is 5 years. The duration increases if export or import products are recognized as unsuitable for commercial use, until the end of the “transit” regime or assignment of the status of “union goods”. TKPVT is assigned in relation to goods that have been conditionally released by customs. The Customs Code also reflects other deadlines. For example, the maximum time allowed for inspection of vehicles outside the inspection zone is two hours. The on-site inspection lasts no more than two months.

Eurasian Economic Commission

Article 94. Principles of customs control

1. When carrying out customs control, customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Customs Union and the legislation of the member states of the Customs Union, control over the implementation of which is entrusted to the customs authorities.

2. When selecting objects and forms of customs control, a risk management system is used.

3. In order to improve customs control, customs authorities cooperate with customs authorities of foreign states in accordance with international treaties.

4. In order to increase the efficiency of customs control, customs authorities interact with other regulatory state bodies, as well as with participants in foreign economic activity, persons engaged in activities in the field of customs, and other persons whose activities are related to foreign trade and with their professional associations ( associations).

(clause 4 as amended by the Protocol dated April 16, 2010)

5. Customs authorities, within their competence, carry out other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the Customs Union.

6. When carrying out customs control, customs authorities do not require any permits, instructions or resolutions for its implementation, except for the cases provided for by this Code.

(clause 6 as amended by the Protocol dated April 16, 2010)

Article 95. Conducting customs control

1. Customs control is carried out by customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the member states of the Customs Union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) responsibilities.

2. Customs control is carried out by customs officials in relation to:

1) goods, including vehicles, transported across the customs border and (or) subject to declaration in accordance with this Code;

2) customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;

3) activities of persons related to the movement of goods across the customs border, provision of services in the field of customs affairs, as well as carried out within the framework of certain customs procedures;

4) persons crossing the customs border.

3. Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them are located, including in electronic form.

Article 96. Goods under customs control

1. When imported into the customs territory of the Customs Union, goods are under customs control from the moment they cross the customs border.

Goods formed and located in the customs territory of the Customs Union, which have acquired the status of foreign goods in accordance with this Code, are considered to be under customs control from the moment of their formation.

2. The goods specified in paragraph 1 of this article are considered to be under customs control until:

1) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;

2) conditionally released goods acquire the status of goods of the Customs Union in accordance with Article 200 of this Code;

(clause 2 as amended by the Protocol dated April 16, 2010)

3) placement of goods under customs procedures of refusal in favor of the state or destruction in accordance with this Code and (or) the legislation of the member states of the Customs Union;

4) conversion to the property of a member state of the Customs Union in accordance with the legislation of that state;

5) actual export from the customs territory of the Customs Union;

6) classifying waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;

7) recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.

3. The goods specified in paragraph 1 of this article are not considered to be under customs control after the customs authorities recognize the fact of their destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (shipment) and storage, or as a result of the occurrence of other circumstances in cases established by international treaties and (or) the legislation of the member states of the Customs Union.

4. Goods of the Customs Union are under customs control when exported from the customs territory of the Customs Union from the moment of registration of the customs declaration or other documents used as a customs declaration, or the commission of an action directly aimed at exporting goods from the customs territory of the Customs Union, and until crossing the customs border.

5. The goods specified in paragraph 4 of this article, which are not actually exported from the customs territory of the Customs Union, are not considered to be under customs control from the date of revocation of the customs declaration in accordance with Article 192 of this Code.

6. Customs authorities exercise control over the fulfillment by persons of obligations for the return import and (or) export of goods, including goods obtained as a result of processing of goods, if such goods are subject to mandatory return import and (or) export in accordance with customs procedures established this Code.

(clause 6 as amended by the Protocol dated April 16, 2010)

7. Customs authorities have the right to stop vehicles, as well as forcibly return watercraft and aircraft that have left the customs territory of the Customs Union without the permission of the customs authority. At the same time, actions for the detention (return) of foreign ships and ships located on the territory of other states are carried out in accordance with the legislation of the member states of the Customs Union and (or) international treaties.

(paragraph as amended by the Protocol dated April 16, 2010)

If motor vehicles are stopped outside customs control zones in order to carry out customs control of goods and documents for them, the time of such control should not exceed 2 (two) hours. An act on the implementation of such control is drawn up in the form determined by the decision of the Customs Union Commission, one copy of which must be handed over to the carrier.

Article 97. Customs control zones

1. Customs control zones are places where goods are moved across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the member states of the Customs Union.

In other places, customs control zones are created to conduct customs inspection and (or) customs inspection of goods, carry out cargo and other operations.

2. Customs control zones may be permanent if goods subject to customs control are regularly located in them, or temporary if they are created for the duration of customs control, cargo and other operations.

3. The procedure for creating and designating customs control zones, as well as the legal regime of the customs control zone, are determined by the legislation of the member states of the Customs Union.

Article 98. Submission of documents and information necessary for customs control

1. The declarant, persons carrying out activities in the field of customs and other interested parties are obliged to submit to the customs authorities the documents and information necessary for customs control in oral, written and (or) electronic forms.

2. The customs authority has the right to request documents and information necessary for carrying out customs control in written and (or) electronic forms, and also set a deadline for their submission, which should be sufficient to provide the requested documents and information.

3. To carry out customs control, customs authorities have the right to receive, in accordance with the legislation of the member states of the Customs Union, from banks and organizations carrying out certain types of banking operations, documents and information about monetary transactions on foreign economic transactions.

4. For the purpose of carrying out customs control after the release of goods, customs authorities have the right to request and receive commercial and accounting documents, other information, including in electronic form, related to the movement of goods across the customs border, their release and use in the customs territory of the Customs Union or abroad outside of it.

5. Documents necessary for carrying out customs control must be stored by persons and customs authorities for 5 (five) years from the date the goods are under customs control, unless a different period is established by the legislation of the member states of the Customs Union.

Persons carrying out activities in the field of customs affairs must keep documents necessary for customs control for 5 (five) years after the year during which customs operations were carried out.

Article 99. Customs control after the release of goods

Customs authorities carry out customs control after the release of goods within 3 (three) years from the date the goods are under customs control.

The legislation of the member states of the Customs Union may establish a longer period for customs control after the release of goods, which cannot exceed 5 (five) years.

Customs control after the release of goods is carried out in the forms and procedures established by Chapters 16 and (or) 19 of this Code.

Article 100. Customs control during the circulation of goods imported into the customs territory of the Customs Union

1. Customs authorities carry out customs control during the circulation of goods imported into the customs territory of the Customs Union, in order to verify information confirming the fact of release of such goods in accordance with the requirements and conditions of the customs legislation of the Customs Union, including checking the presence of markings or other identification marks on the goods signs used to confirm the legality of import of goods into the customs territory of the Customs Union.

2. The legislation of the member states of the Customs Union may establish the possibility of customs declaration, performance of other customs operations and payment of customs duties and taxes in relation to goods illegally moved across the customs border of the Customs Union, or not released in accordance with one of the customs procedures, which resulted in for non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions discovered by customs authorities from persons who purchased these goods in the customs territory of the Customs Union in connection with the implementation of business activities by these persons.

Article 101. Participation of a specialist during customs control

1. If necessary, a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist customs authorities, including in the use of technical means, may be involved in participating in specific actions during customs control.

2. The involvement of a person as a specialist is carried out on a contractual basis.

3. The specialist has the right:

1) get acquainted with materials related to the implementation of specific actions performed with his participation;

2) get acquainted with the documents drawn up based on the results of actions during customs control in which he took part, and make statements or comments regarding the actions he performed, to be included in such documents.

4. The specialist must:

1) participate in the performance of actions that require special knowledge, give explanations about the actions he performs;

2) certify with your signature the fact of performing these actions, their content and results.

5. Information received by a specialist that constitutes a commercial, banking or other secret protected by law, as well as other confidential information, should not be disclosed to him, used for other purposes, or transferred to third parties, except in cases provided for by the legislation of the member states of the Customs Union.

6. Expenses incurred by the customs authorities in connection with the involvement of a specialist are reimbursed at the expense of the person in respect of whom or whose goods customs control is carried out, if during the customs control violations of the customs legislation of the Customs Union are revealed. In other cases, such payment for services is carried out at the expense of the budget of the state member of the Customs Union, whose customs authority carried out customs control.

Article 102. Involvement of specialists and experts from other government bodies to assist in carrying out customs control

1. Customs authorities have the right to attract specialists and experts from other government bodies to assist in carrying out customs control.

2. Specialists and experts recruited from other government bodies are obliged not to disclose information constituting state, commercial and other secrets protected by law, as well as confidential information relating to participants in foreign economic and other activities in the field of customs affairs.

3. Costs associated with the involvement of specialists and experts from other government bodies, if this work is not included in the scope of their official duties, are reimbursed in the manner determined by paragraph 6 of Article 101 of this Code.

Article 103. Interaction between customs authorities and regulatory state authorities at the customs border

1. When carrying out customs control of goods moved across the customs border and subject to control by other regulatory state bodies, customs authorities ensure general coordination of such actions and their simultaneous implementation in the manner determined by the legislation of the member states of the Customs Union.

2. In order to increase the efficiency of customs control of goods moved across the customs border, customs authorities and regulatory state authorities exchange information (information) and (or) documents necessary for carrying out customs and other types of state control, using information systems and technologies.

3. In order to speed up state control procedures when moving goods across the customs border, customs inspection may be carried out with the participation of all state bodies exercising control at the customs border.

(clause 3 as amended by the Protocol dated April 16, 2010)

Article 104. Inadmissibility of causing unlawful harm during customs control

1. When carrying out customs control, it is not allowed to cause unlawful harm to the carrier, including the customs carrier, the declarant, their representatives, owners of temporary storage warehouses, customs warehouses, duty-free shops and other interested parties whose interests are affected by the actions (inaction) and decisions of customs officials. authorities during customs control, as well as goods and vehicles.

(clause 1 as amended by the Protocol dated April 16, 2010)

2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials during customs control are subject to compensation in full, in accordance with the legislation of the member states of the Customs Union.

3. Losses caused to persons by lawful decisions and actions of customs officials are not subject to compensation, except for cases provided for by the legislation of the member states of the Customs Union.

Article 105. Exemption from the application by customs authorities of certain forms of customs control

1. Exemption from the use by customs authorities of certain forms of customs control is established by this Code, international treaties of the member states of the Customs Union and other international treaties.

2. Personal luggage is not subject to customs inspection:

1) heads of state - members of the Customs Union and members of their families accompanying them;

2) heads of government, members of government of member states of the Customs Union, if these persons cross the customs border in connection with the performance of official duties;

3) heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting member states of the Customs Union on an official visit;

4) other persons in accordance with international treaties of the member states of the Customs Union and other international treaties.

3. The following are exempt from customs inspection:

1) foreign warships (vessels), combat aircraft and military equipment traveling under their own power;

2) military property, which, according to special statements of the relevant government bodies of the member states of the Customs Union, is moved across the customs border;

3) excluded - as amended. Minutes dated 04/16/2010.

Article 106. Collection by customs authorities of information about persons during customs control

1. For the purpose of carrying out customs control, customs authorities have the right to collect information about persons engaged in foreign economic activity related to the movement of goods across the customs border, or business activity in relation to goods under customs control, including information:

1) about the founders of the organization;

2) on state registration of a legal entity or as an individual entrepreneur;

3) on the composition of property used for business activities;

4) about open bank accounts;

5) on activities in the field of foreign economic activity;

6) about the location of the organization;

7) on registration with the tax authority as a taxpayer and on the identification (registration, account) number of the taxpayer;

on the solvency of persons included in the registers of persons carrying out activities in the field of customs affairs;

9) in relation to individuals - about the personal data of citizens (last name, first name, patronymic, date and place of birth, gender, address of residence, information from an identity document, taxpayer identification (registration, account) number (if available), and also about the frequency of their movement of goods across the customs border.

2. The persons specified in paragraph 1 of this article have the right to familiarize themselves with documented information about themselves available to the customs authorities, and to clarify this information in order to ensure its completeness and reliability.

3. The collection of information about persons is carried out by customs authorities when performing customs operations in relation to goods moved across the customs border, as well as by receiving the specified information from other government bodies of the member states of the Customs Union.

Article 107. Use of technical means and vessels during customs control

1. In order to reduce the time of customs control and increase its efficiency, customs authorities may use technical means of customs control, the list and procedure for application of which are established by the legislation of the member states of the Customs Union.

The specified technical means must be safe for the life and health of humans, animals and plants and must not cause harm to persons, goods and vehicles.

2. Customs control of goods transported across the customs border may be carried out using watercraft and aircraft of customs authorities.

(clause 2 as amended by the Protocol dated April 16, 2010)

3. The procedure for using watercraft and aircraft of customs authorities for the purposes of customs control is established by the legislation of the member states of the Customs Union.

(clause 3 as amended by the Protocol dated April 16, 2010)

Article 108. Cargo and other operations in relation to goods and vehicles necessary for customs control

1. At the request of the customs authority, the declarant, warehouse owner, customs representative and other person with authority in relation to goods are obliged to transport, weigh or otherwise determine the quantity of goods, load, unload, reload, correct damaged packaging, open packaging, packaging or repackaging goods subject to customs control, as well as opening premises, containers and other places where such goods are or may be located.

2. The carrier is obliged to facilitate the carrying out of cargo and other operations in relation to the goods that he transports and the vehicles on which such goods are transported.

3. Cargo and other operations in relation to goods and vehicles should not entail any expenses for the customs authority.

Article 109. Identification of goods and vehicles, premises and other places

1. Goods under customs control, vehicles, premises, containers and other places where goods subject to customs control are or may be located can be identified by customs authorities.

Identification is carried out by applying seals, seals, applying digital, alphabetic and other markings, identification marks, stamping, sampling and sampling, detailed description of goods, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation, as well as in other ways.

2. The procedure for application and requirements for the production of identification means are established by the legislation of the member states of the Customs Union.

(clause 2 as amended by the Protocol dated April 16, 2010)

3. Seals, seals or other means of identification used by customs authorities of foreign states, as well as senders of goods or carriers may be recognized as means of identification for customs purposes.

4. Identification means may be changed, removed or destroyed only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to the goods. The customs authority is immediately informed about the change, removal or destruction of identification means and is provided with evidence of the existence of the specified threat.

On the change, removal, destruction or replacement of means of identification, the customs authority draws up an act in the form established by the decision of the Commission of the Customs Union.

Customs control of goods

Customs control of goods is necessary to ensure that violations of the law are as unprofitable as possible for participants in foreign economic activity and their representatives. It is for this purpose that the most effective methods and forms of inspection are selected. A business specializing in foreign trade must be prepared for the fact that claims will be made against its cargo at the border, and for the subsequent TKVT within three years. It is necessary to approach the collection of documents, declarations, and calculations of the amounts of mandatory and special payments with special attention and high professionalism. If it is not possible to do this yourself, experienced employees are ready to provide assistance within the scope of their list of services on the basis of a cooperation agreement.

Russian customs law

1. Concept and classification of sources of customs law

Sources of law are understood as its external forms of expression, i.e. legal acts of various government bodies, which establish the norms of customs law, containing and establishing rules of conduct in the customs sphere.

Legislation in the customs sphere represents exclusively acts of the federal level, since customs regulation by the Constitution of the Russian Federation is assigned to the jurisdiction of federal government bodies. There are no legal acts of the constituent entities of the Russian Federation and local governments as part of customs legislation. The sources of customs law are the following federal regulations.

1. Constitution of the Russian Federation. A number of articles of the Constitution of the Russian Federation directly establish the basic principles and principles of customs activities in the Russian Federation, for example, paragraph “g” of Art. 71 of the Constitution of the Russian Federation states that customs regulation falls under the jurisdiction of the Russian Federation. In other words, customs regulation is exclusively federal in nature. Part 1 art. 74 of the Constitution of the Russian Federation 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. This determines the territorial limits of customs regulation. The attempts of regional authorities that occur here and there to prevent the movement of certain goods from their regions or, conversely, to their regions should be considered unconstitutional.

In accordance with paragraph “c” of Art. 106 of the Constitution of the Russian Federation, federal laws on customs regulation are subject to mandatory consideration in the Federation Council of the Federal Assembly. This should ensure that the interests of both Russia as a whole and its constituent entities are respected in customs affairs.

In addition to the above-mentioned articles of the country's Constitution, which directly relate to customs policy and customs business, it also contains other general norms that have a customs focus. These include the following:

1) on supporting competition and freedom of economic activity - Part 1 of Art. 8;

2) on recognition and protection equally of private, state, municipal and other forms of property - Part 2 of Art. 8;

3) on the official publication for public information of any regulations affecting the rights, freedoms and responsibilities of man and citizen - Part 3 of Art. 15;

4) on the protection of personal dignity - Art. 21;

5) on the obligation of public authorities and their officials to ensure that everyone has the opportunity to familiarize themselves with documents and materials that directly affect the rights and freedoms of man and citizen - Part 2 of Art. 24,

6) on the right of everyone to freely travel outside the Russian Federation, and its citizens - and freely return to their country - Part 2 of Art. 27, which is a necessary legal condition for the free import into and export from the Russian Federation of goods and vehicles;

7) on the right to freely use one’s abilities and property for business activities - Part 1 of Art. 34, which includes the right to engage in foreign economic activity not prohibited by law;

on the right to apply personally, as well as to send individual and collective appeals to state bodies and local governments - Art. 33, which guarantees the right to contact customs authorities individually or collectively, as well as with a collective request;

9) many other norms of the Constitution of the Russian Federation affecting the rights and freedoms of man and citizen, which are directly related to customs regulation;

2. International treaties of the Russian Federation in the field of customs affairs. Of exceptional importance for customs law is the provision of the Constitution of the Russian Federation that the generally recognized principles and norms of international law and international treaties of the Russian Federation are an integral part of its legal system and 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 - h 4 tbsp. 15 of the Constitution of the Russian Federation. Based on this, it can be determined that international treaties and agreements with the participation of the Russian Federation concerning customs issues are one of the main sources of Russian customs law. Currently, Russia participates in most international treaties and agreements related to customs issues, among which customs conventions occupy a special place.

Customs Convention

is a bilateral or multilateral international agreement that regulates issues of customs taxation and customs formalities in mutual trade of the participating countries. The main ones are:

1) International Convention “On the Simplification and Harmonization of Customs Procedures (Kyoto Convention)”, 1979, as amended on May 26, 1999;

2) Customs Convention “On the international transport of goods using a TIR Carnet (TIR Convention)” of November 14, 1975, as amended in 1997;

3) Customs Convention “On the ATA Carnet for Temporary Import” of 1961;

4) Convention “On temporary importation (Istanbul Convention)” of June 26, 1990;

5) Convention on the Harmonized System of Classification and Coding of Goods, 1983;

6) International Convention “On Mutual Administrative Assistance in the Prevention, Investigation and Suppression of Customs Offenses” of June 9, 1977;

7) Customs Convention “On Containers” 1972;

bilateral agreements of the Russian Federation with foreign states in the field of customs affairs;

3. Customs Code of the Russian Federation. The new edition of the Labor Code of the Russian Federation of 2003 is approximately one and a half times larger in volume than the previous edition, although there are fewer sections, chapters and articles in it. If the old edition had 64 chapters, then the current edition has 42, i.e. one third less. Previously there were 14 sections, now there are 6, articles respectively - 456 and 439. The norms, provisions and terms used in the Labor Code of the Russian Federation are brought into line with the legislative acts of the Russian Federation adopted in 1994–2003. The Labor Code of the Russian Federation excluded provisions on administrative offenses and liability for violations of customs rules, which were included in the Labor Code of the Russian Federation on administrative offenses. A number of norms and provisions regulated by the Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ (Criminal Code of the Russian Federation) have also been excluded. In the current version of the Labor Code of the Russian Federation, the trade and political component of customs affairs has been strengthened by turning a number of its norms in a direction that ensures the protection of the economic interests of Russian commodity producers and facilitates the activities of law-abiding exporters and importers of goods.

Many provisions of the Labor Code of the Russian Federation have been translated into directly applicable norms (in particular, by including in it the most important provisions of a number of regulatory legal acts of the State Customs Committee of the Russian Federation). This includes detailed provisions and legal norms for the protection of intellectual property by customs authorities.

Significant additions have also been made to the section “Customs declaration of goods and vehicles”. The period for declaration has been extended here, but it can also be extended if there are grounds. New provisions have been introduced into the procedure for carrying out customs control, the content of forms of control, the rights and responsibilities of customs authorities and participants in foreign economic activity have been disclosed. A simplified and priority procedure for customs control of goods and vehicles has been determined. The Labor Code of the Russian Federation contains issues of regulation of service in customs authorities, the procedure for the use of weapons and special means. The Labor Code of the Russian Federation includes provisions on the procedure for using sea vessels, since the practice of carrying out customs control in internal and territorial waters has shown the need for customs authorities to have such vessels that must be equipped with appropriate equipment and weapons. The adoption of the new edition of the Labor Code of the Russian Federation makes it possible to significantly improve the legal framework for the activities of customs authorities by establishing rules of predominantly direct effect. For business, this means stability and predictability of customs rules, uniform practice of their application throughout the Russian Federation, simplification and acceleration of the customs clearance procedure;

4. Federal laws of the Russian Federation. In addition to the Labor Code of the Russian Federation, other federal laws are sources of customs law. Among them, the Law of the Russian Federation “On Customs Tariffs” occupies a special place. This Law is significantly inferior in scope and complexity to the Labor Code of the Russian Federation.

The Law “On Customs Tariffs” consists of 7 sections and 38 articles. It resolves many issues, including:

1) seasonal and special duties;

2) customs value of the goods;

3) methods for determining the customs value of goods and the procedure for their application;

4) determination of the country of origin of goods; tariff benefits.

One of the most important laws in the field of customs is the Federal Law of December 8, 2003 No. 164-FZ “On the fundamentals of state regulation of foreign trade activities.” It defines:

1) the basics of state regulation of foreign trade activities;

2) the procedure for its implementation by Russian and foreign persons;

3) rights, duties and responsibilities of government bodies of the Russian Federation and government bodies of constituent entities of the Russian Federation in the field of foreign trade activities.

In addition to federal laws that relate exclusively to the field of customs law, the Russian Federation also has other federal laws containing separate customs regulations. Among them is the Federal Law of April 14, 1998 No. 63-FZ “On measures to protect the economic interests of the Russian Federation in foreign trade in goods.” The law protects sectors of the Russian economy and individual economic entities of the Russian Federation from the adverse effects of foreign competition, provides conditions for the effective integration of the Russian Federation into the world economy, maintains the balance of payments by regulating the import of goods, and also provides conditions for the promotion of goods originating from the Russian Federation to the world market.

Federal Law No. 165-FZ of December 8, 2003 “On special protective, anti-dumping and countervailing measures for the import of goods” regulates special protective measures, the procedure for introducing special duties and conducting investigations when they are introduced.

Federal Law of the Russian Federation of April 15, 1993 No. 4804-1 “On the export and import of cultural property” is aimed at preserving the cultural heritage of the peoples of the Russian Federation. It protects domestic cultural values from illegal export abroad, and cultural values of foreign countries from illegal import into the territory of the Russian Federation.

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” defines the basic principles for carrying out currency transactions in the Russian Federation, the powers and functions of currency control authorities, the rights and obligations of legal entities and individuals regarding the possession, use and disposal of currency valuables, as well as liability for violation of currency legislation.

Federal Law of January 8, 1998 No. 3-FZ “On Narcotic Drugs and Psychotropic Substances” established the legal basis for state policy in the field of trafficking in narcotic drugs, psychotropic substances, as well as in the field of combating illicit trafficking in order to protect the health of citizens, state and public security. The customs authorities of the Russian Federation, within the limits of the powers granted to them, are also included among the bodies that combat the illicit trafficking of narcotic drugs and psychotropic substances.

Federal Law No. 150-FZ of December 13, 1996 “On Weapons” regulates the import into and export from the Russian customs territory of various types of weapons that are in the use of individuals.

These legal acts also regulate measures of non-tariff regulation of exports and imports, which occupy an increasingly important place in the field of customs affairs. This is a system of prohibitions and restrictions on the import and export of goods for the purposes of:

1) ensuring the sovereignty and economic interests of the country;

2) special rules for certain goods when moving them across the customs border (permit system);

3) introduction of export and currency controls, establishment of technical barriers (for example, certification), etc.

Here it is necessary to note the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), which came into force after ratification by ten states on July 1, 1975. Currently, more than 167 countries are members of CITES. The USSR became a party to the convention in 1976, and the Russian Federation has been fulfilling the obligations of the former USSR regarding the implementation of CITES since January 1, 1992, since it is the legal successor of the USSR. Another international convention regulating the import of goods into the customs territory of the Russian Federation is the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal. In 1997, the convention was already ratified by 110 states, including the Russian Federation. The Government of the Russian Federation, by its Decree of the Government of the Russian Federation of July 17, 2003 No. 442 “On the transboundary movement of waste,” entrusted the State Customs Committee of the Russian Federation with the implementation of state control and supervision over transboundary transportation of hazardous waste and its disposal.

5. Criminal Code of the Russian Federation. The complex nature of customs law presupposes the use of separate rules contained in acts of other branches of law. Thus, liability for committing crimes in the customs sphere is provided for by the Criminal Code of the Russian Federation.

The Criminal Code of the Russian Federation establishes the following elements of customs crimes:

1) smuggling, art. 188;

2) illegal export of technologies, scientific and technical information and services used in the creation of weapons of mass destruction, weapons and military equipment, Art. 189;

3) non-return to the territory of the Russian Federation of objects of artistic, historical and archaeological property of the peoples of the Russian Federation and foreign countries, Art. 190;

4) evasion of customs duties levied on an organization or individual, Art. 194.

6. The Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (Administrative Code of the Russian Federation) regulates issues related to administrative offenses in the field of customs law and liability for their commission. The Code of Administrative Offenses of the Russian Federation provides for a separate chapter 16, which is called “Administrative offenses in the field of customs affairs (violations of customs rules)”, which contains 23 articles regarding specific administrative offenses in the field of customs affairs.

The specified articles of Ch. 16 of the Code of Administrative Offenses of the Russian Federation provide for various types of penalties imposed for violations of customs rules, including warnings; imposition of an administrative fine on citizens, officials and legal entities in the amount provided for in these articles, confiscation of items of an administrative offense, goods and (or) vehicles that were the instrument of committing an administrative offense. Article 23.8 of the Code of Administrative Offenses of the Russian Federation provides that cases of administrative offenses in the field of customs affairs have the right to consider on behalf of the customs authorities:

1) the head of the federal executive body authorized in the field of customs affairs, his deputies;

2) heads of regional customs departments and their deputies;

3) heads of customs and their deputies;

4) heads of customs posts - about administrative offenses committed by individuals.

Chapter is devoted to appealing decisions, actions or inactions of customs authorities and their officials. 7 Section I of the Labor Code of the Russian Federation. The institution of appeal serves as a guarantee of compliance, restoration and maintenance of legality in the process of implementing customs affairs.

7. Decrees of the President of the Russian Federation. In addition to the federal laws of the Russian Federation, including codes, relations in the customs sphere are also regulated by by-laws, among which it is necessary first of all to name the regulatory decrees of the President of the Russian Federation. In paragraph 3 of Art. 3 of the Labor Code of the Russian Federation states that relations in the customs sphere, in addition to the Labor Code of the Russian Federation and other federal laws adopted in accordance with it - acts of customs legislation, can also be regulated by decrees of the President of the Russian Federation. An example of such regulation is the Decree of the President of the Russian Federation of May 7, 2005 No. 513 “On additional measures to ensure social guarantees for officials of the customs authorities of the Russian Federation.”

8. Decrees of the Government of the Russian Federation. Clause 3 of Art. 3 of the Labor Code of the Russian Federation states that on the basis of and in pursuance of acts of customs legislation, decrees of the President of the Russian Federation, the Government of the Russian Federation issues decrees and orders in the field of customs affairs. For example, the Government of the Russian Federation regularly adopts resolutions approving the rates of import customs duties in relation to certain goods.

9. Regulatory acts issued by the federal service authorized in the field of customs affairs. Article 5 of the 2003 Labor Code of the Russian Federation is devoted to the legal acts of the federal ministry authorized in the field of customs affairs and the federal service authorized in the field of customs affairs. It states that in cases directly provided for by acts of customs legislation and other legal acts of the Russian Federation, the federal ministry authorized in the field of customs affairs and the federal service authorized in the field of customs affairs, within their competence, issue legal acts in the field of customs affairs .

Digital library

Jurisprudence / Customs law / 9.1 Concept and general provisions of customs control

All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for by the Customs Code of the Russian Federation.

Customs control
is
a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. The totality of measures carried out by customs authorities refers to the forms and methods of customs control.

Article 358 of the TMK of the Russian Federation establishes the following principles of customs control :

1) when carrying out customs control, 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;

2) when choosing forms of customs control, a risk management system is used. In this case, risk is understood as the likelihood of non-compliance with the customs legislation of the Russian Federation. The risk management system is based on the effective use of customs authorities' resources to prevent violations of the customs legislation of the Russian Federation:

· having a sustainable character;

· related to evasion of customs duties and taxes in significant amounts;

· undermining the competitiveness of domestic producers;

· affecting other important interests of the state, the enforcement of which is entrusted to the customs authorities;

3) customs authorities apply risk analysis methods to determine goods, vehicles, documents and persons subject to inspection and the extent of such inspection;

4) the federal executive body authorized in the field of customs affairs determines the customs control strategy based on a system of risk assessment measures;

5) in order to improve customs control, the federal executive body authorized in the field of customs affairs cooperates with customs authorities of foreign states and enters into mutual assistance agreements with them;

6) the federal executive body authorized in the field of customs affairs and other customs authorities, in order to increase the efficiency of customs control, strive to interact with participants in foreign economic activity, carriers and other organizations whose activities are related to foreign trade in goods, and their professional associations ( associations).

7) customs control is carried out exclusively by customs authorities in accordance with the TMK of the Russian Federation.

The principle of selectivity means that there is no need to carry out control in full, i.e. checking all goods. However, choosing the form of customs control is the exclusive right of customs authorities. This principle corresponds to international practice based on the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures of the World Customs Organization (Kyoto Convention as amended in 1999), according to which customs control is usually limited to the minimum necessary to ensure compliance with customs legislation.

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:

· release for free circulation;

· destruction;

· refusal in favor of the state;

· turning goods into federal property or disposing of them in another way in accordance with Chapter. 41 TMK RF.

The use and disposal of imported goods and vehicles under customs control are permitted in the manner and under the conditions determined by the TMK of the Russian Federation.

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

360 TK).

As a rule, customs control of goods and vehicles ends after completion of customs clearance and the customs official affixing the “release permitted” stamp and a personal numbered seal on the relevant documents. At the same time, customs authorities have the right to verify the accuracy of the information provided during customs clearance after release, and also have the right to request and receive information related to foreign economic transactions with goods. Such a check can be carried out within one year from the date of the decision on release (Article 361 of the TMKRF).

In order to carry out customs control in the form of customs inspection of goods and vehicles, their storage and movement under customs supervision, customs control zones are created. Customs control zones are created:

· along the customs border of the Russian Federation;

· in places of customs clearance;

· in places of transhipment of goods, their inspection and inspection;

· in temporary storage places;

· in parking areas for vehicles transporting goods under customs control;

· in other places determined by the TMK of the Russian Federation, for example, the locations of seized goods (clause 2 of Article 377 of the TMK of the Russian Federation), on the territory of a duty-free store (clause 4 of Article 260 of the TMK of the Russian Federation).

Customs control zones can be of two types: permanent and temporary.

Permanent customs control zones are created in cases where goods subject to customs control are regularly found in them, for example: places of arrival of goods and vehicles into the customs territory (clauses 1, 2 of Article 78 of the TMK of the Russian Federation), temporary storage warehouses, customs warehouses, store premises duty free trade.

Temporary customs control zones may be created on the basis of a written decision of the head of the customs authority (the person replacing him):

· when performing customs clearance outside the designated places (for the period of time of customs operations);

· if it is necessary to carry out inspection or inspection of goods and vehicles detected by customs authorities outside the permanent customs control zones.

Thus, the customs control zone

(both permanent and temporary) is a clearly limited territory intended for the location of goods and vehicles subject to customs control. Accordingly, the implementation of production and other commercial activities, the movement of goods, vehicles, persons across the borders of customs control zones and within their limits are permitted with the permission of customs authorities and under their supervision.

The customs authority requests documents and information necessary for customs control in writing and sets a deadline for their submission, which should be sufficient for this. Upon a reasoned request from a person, the specified period is extended by the customs authority for the time necessary to submit the specified documents.

Documents required for customs control must be kept by persons for at least three calendar years after the year during which the goods lose their status under customs control. Customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers must store documents for five calendar years after the year during which customs operations were carried out (Article 363 of the Customs Code of the Russian Federation).

According to Art. 364 TMK of the Russian Federation, customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers, persons using special simplified procedures, as well as persons using and (or) possessing conditionally released goods, at the request of customs authorities, are required to submit to the customs authorities reporting on stored, transported, sold, processed and (or) used goods in the forms determined by the Federal Customs Service of Russia.

Customs control of the EAEU Customs Code

Introduction

As a result of studying the discipline, the student must:

Purposes of customs control

ADVANTAGES OF PASSING CUSTOMS CONTROL WITH EXPEDITOR CO:

Carrying out customs control

General provisions of customs control. Key terms used

/ For legal entities

Customs control means

Customs clearance and inspection of goods

Types of customs control

Table of contents

List of abbreviations

Chapter 1. Customs control in the system of customs regulation measures

Chapter 2. Forms, methods and procedures for customs control

Chapter 3. Application of a risk management system during customs control of goods and vehicles

Chapter 4. Activities of customs authorities in assessing and managing risks

Chapter 5. Conceptual and strategic framework for customs control

Chapter 6. Customs control during customs operations prior to filing a customs declaration

Chapter 7. Customs control when performing customs operations related to the placement of goods under the customs procedure

Chapter 8. Customs control of goods transported by various modes of transport

Chapter 9. Carrying out customs operations and customs control in relation to certain categories of goods moved across the customs border of the Customs Union

Conclusion

Goods under customs control

Eurasian Economic Commission

Customs control of goods

Russian customs law

Digital library