Law enforcement activities of customs authorities: main directions, types, development and management, forms and tasks

Protecting the right and the rule of law

The activities of organizations that fall into the category of law enforcement are aimed at ensuring law and order and legitimacy, protecting the rights, freedoms and legal interests of citizens, government and non-government organizations, and combating various types of offenses.

The essence of law enforcement activities of customs authorities in the Russian Federation comes down to protecting the security of the country not only in economic terms. Of particular importance is the protection of sovereignty and protection of the economic interests of all subjects of state power. Not long ago, the main document that determined the status of this structure and regulated the order of its work was the Customs Code of the Russian Federation. Now the tasks of law enforcement activities of customs authorities are regulated by the Customs Code of the EAEU.

The Federal Customs Service of Russia deserves special attention as the central executive body in the legal sector under consideration. The regulations about it say that this state organization is called upon to fight smuggling, suppress economic crimes and administrative offenses. The main directions of law enforcement activities of customs authorities also include the establishment of prohibitions and restrictions in relation to certain groups of goods that move across the state border of the Russian Federation.

The main tasks that the FCS and its subdivisions should strive to achieve are considered to be:

• guaranteeing the economic security of the state and the unity of its territories;
• requirement of compliance with legislation from participants in customs relations;
• control over the implementation of legitimate norms and regulations within the given competence.

LAW ENFORCEMENT ACTIVITIES OF THE CUSTOMS SERVICE

№18, 07.04.2019

Legal sciences

Varfolomeev Evgeniy Nikolaevich

Key words: FEDERAL CUSTOMS SERVICE; LAW ENFORCEMENT; LAW ENFORCEMENT; FEDERAL CUSTOMS SERVICE; LAW ENFORCEMENT AGENCIES; LAW ENFORCEMENT.

Abstract: This article examines the interaction between the Federal Customs Service and law enforcement agencies in the Russian Federation. The forms of law enforcement activities of customs authorities have been determined, and a number of tasks facing the customs authorities have been identified for their further implementation and improvement in this area.

One of the main tasks in the field of customs is to improve intradepartmental, interdepartmental and international interaction in combating offenses “within the competence of customs authorities, corruption and international terrorism, illicit trafficking in intellectual property, narcotic drugs and other items moved through customs border of the Customs Union and (or) across the state border of the Russian Federation” [5, p. 16].

The interaction between the Federal Customs Service (hereinafter referred to as the FCS) and law enforcement agencies throughout their existence is constantly being improved and supplemented, depending on the factors influencing them. Also, the interaction of the Federal Customs Service and law enforcement agencies allows us to establish safer cooperation between our country and other countries and states, in order to raise the level of the national economy, which will lead to the replenishment of the federal budget, and this activity will also help reduce the amount of smuggling and establish safer trade turnover.

An important feature of customs authorities is their relationship to the number of law enforcement agencies. Customs authorities are actively fighting crimes in the field of customs and are responsible for ensuring law and order. Law enforcement activities of customs authorities are a tool for preventing various offenses in this area. The goals of law enforcement agencies are aimed at ensuring the security of the state, the health and lives of people and the environment.

Customs authorities, within the limits of their competence, ensure the implementation of a number of tasks in the customs territory of the Union, including: “protection of the national security of the Member States, human life and health, flora and fauna, and the environment; creating conditions for accelerating and simplifying the movement of goods across the customs border of the Union” [1] and a number of others.

To implement and achieve various goals and objectives in the law enforcement activities of customs authorities, there are various forms. These include: – administrative and legal form; – administrative procedural form; – criminal procedural form; – ensuring one’s own safety; – operational-search activities[4].

The administrative-procedural form of law enforcement activities of customs authorities is based on characteristic actions aimed at verifying facts of non-compliance with the requirements established by legal norms, customs rules, as well as identifying those responsible for violations and establishing measures of responsibility for the unlawful action committed.

The method of combating offenses in the field of customs is the criminal procedural form of law enforcement. Criminal procedural activities of customs authorities include: checking statements and reports of crimes and making decisions on them; carrying out urgent investigative actions in criminal cases in which preliminary investigation is mandatory; inquiry in criminal cases in which preliminary investigation is not necessary; execution of orders and instructions of the investigator and prosecutor [3].

It can also be noted that one of the main forms of law enforcement in the field of customs is ensuring one’s own safety. This form is considered the main one, since it is aimed at complying with the conditions of internal administrative control, operational investigative activities, as well as the requirements for the protection of various customs facilities.

It is also necessary to highlight and consider operational investigative activities, since they also occupy a significant position in the system of law enforcement activities of customs authorities. Like other forms of activity of customs authorities, operational investigative activities of customs authorities face problems in its implementation.

According to the EAEU Customs Code, “customs authorities carry out operational investigative activities in order to identify persons preparing, committing or having committed an illegal act” [1].

In order to successfully carry out their tasks, “customs authorities must directly interact with various types of law enforcement agencies. The interaction of the customs service with law enforcement agencies is determined by the improvement of law enforcement activities to strengthen the fight against various types of crimes”[5, p.218]. The daily means of ensuring the economic security of the country are the law enforcement units of the customs service.

Now law enforcement agencies of the customs service are faced with a number of tasks for their further implementation and improvement in this area: “1. Improving the organization of the work of customs authorities in the execution of decisions in cases of administrative offenses. 2. Improving the quality of administrative proceedings in cases of administrative offenses, including by expanding the possibilities of forming an evidence base in cases of administrative offenses using information systems of customs authorities and other federal executive authorities. 3. Improving internal departmental control over the operational investigative activities of customs authorities, aimed at improving the quality of conduct and effectiveness of operational investigative activities. 4. Increasing the efficiency of the operational investigative units of customs authorities in identifying, preventing and suppressing crimes related to evasion of customs duties and the fight against particularly dangerous types of smuggling. 5. Equipping law enforcement units with modern systems for intelligent information retrieval using open sources of information and media monitoring” [2].

In conclusion, based on all of the above, we can say that law enforcement activities are certainly important in the work of customs authorities and the Federal Customs Service as a whole. She performs many different tasks in this area, which help maintain order and compliance with laws in the country.

Main functions and powers

Law enforcement activities of the customs authorities of the Russian Federation involve the performance of a number of professional functions that confirm their human rights mission. Thus, the Customs Code of the Customs Union, which was in force until recently, and has now been replaced by the Customs Code of the EAEU, gave customs authorities the function of conducting preliminary investigations of cases of smuggling, illegal export of technologies from the territory of the Russian Federation and other crimes in this area. In this sense, a mandatory direction of law enforcement activities of customs authorities is to take appropriate measures to detect offenses and detain dangerous criminals and smugglers, in accordance with the provisions and articles of the Code of Criminal Procedure of the Russian Federation.

The second function of customs officers is licensing. Law enforcement activities of customs authorities include compliance with the permitting procedure when moving citizens, their cars and trucks, and various products across the state border. In addition, FCS employees are obliged to combat smuggling and prevent or suppress violations of current tax legislation.

Another function is consulting and information. One of the areas of law enforcement activity of customs authorities is the provision, in response to requests from citizens and other government agencies, of information relating to issues of crossing a checkpoint at the border. Customs officers maintain statistics of foreign economic trade operations, carry out registration and control, creating conditions for uninterrupted trade turnover across the border.

Coercive measures

Law enforcement activities of customs authorities include the possibility of legal enforcement measures during its implementation. Just like other representatives of the federal government, to fulfill their assigned duties, customs officers have the right to resort to various measures of influence:

• customs control of documents and information of citizens, officials and legal entities;
• entering data into the accounting system;
• inspection of personal belongings, inspection of vehicles and goods transported in them.

In addition, one of the forms of law enforcement activity of customs authorities is the collection of various amounts of money and tax fees, duties, etc. The fiscal functions of customs officers are to control the calculation and timeliness of payments, as well as to take measures for their forced collection in interaction with bailiffs .

Customs authorities are empowered to protect intellectual property. In case of violation of the law, they have the right to initiate criminal cases to combat smuggling, illegal trafficking of antiques, valuables, drugs, assist in the capture of terrorists, bring offenders to administrative responsibility, etc.

Characteristics and signs

Law enforcement activities carried out by customs authorities have a number of features. In many ways, it is similar to the law enforcement activities that other executive bodies are engaged in.

First of all, it is worth noting that the powers of customs officers are supported by the right to use legal measures of influence, which include state coercion and collection. Customs can apply such measures only in accordance with the regulations established by federal legislation. An equally important role is given to measures to prevent illegal actions, their prevention and suppression.

Law enforcement activities of customs authorities are procedural in nature. FCS employees perform their duties by following certain procedures prescribed by law. Another characteristic feature of the work of law enforcement officers is the inability to engage in this activity in the absence of delegated powers - here we are talking about the customs service. The divisions are staffed by trained civil servants with a legal education and sufficient professional experience. FCS employees are provided with all necessary material and technical means. In the course of law enforcement activities, the customs authorities of the Russian Federation, on the principles of efficiency and legality, make informed decisions on legal measures in order to protect rights from various types of violations.

Customs is an entire subsystem of law enforcement agencies that actively interacts with other executive authorities, government agencies, enterprises, healthcare institutions, and private entrepreneurs.

Bibliography

1. Customs Code of the Eurasian Economic Union (Appendix No. 1 to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2021). Came into force on January 1, 2021 // Official website of the Customs Union Commission. URL: https://www.eurasiancommission.org/ (access date: 02/15/2019).
2. Official website of the Federal Customs Service of the Russian Federation. URL: https://www.customs.ru (access date: 06/15/2019).
3. Law enforcement and other activities of customs authorities of the Russian Federation URL: https://libraryno.ru/2-7-2-pravoohranitel-naya-i-inaya-deyatel-nost-tamozhennyh-organov-rossiyskoy-federacii-pravooxr/ (access date: 02/14/2019).
4. Customs law. Seminar 3. URL: https://studfiles.net/preview/1713378/page:3/ (access date: 02/15/2019).
5. Tyrlyshkina E.S. Interaction between the customs service and law enforcement agencies // Materials of the Interregional scientific and practical conference of students, undergraduates, graduate students and teachers. Rep. ed. S.G. Leshkova. 2021. pp. 214-219.
6. Chernyavsky A.G. Customs law: textbook. 2nd ed., revised. and additional M.: JUSTICE, 2021. 556 p.

Structure of FCS divisions

In fulfilling their duty to the state, customs authorities are guided by the Code of Administrative Offenses of the Russian Federation and the Customs Code of the EAEU. Law enforcement activities of customs authorities are implemented within the legal framework of Russian legislation, but at the same time may be guided by individual norms of the Union member states. In addition, in their work, customs officers also apply the Criminal Codes of the Russian Federation, including the procedural one. All these legislative acts are the legal basis for law enforcement activities of customs authorities.

The structure of the divisions of the central department at this stage has a three-level system. At the first level there is directly the Federal Customs Service of Russia and its subordinate Department for Combating Smuggling. The latter organization consists of several departments:

• organization of inquiry;
• customs investigation;
• duty evasion investigations;
• solving crimes related to smuggling and illegal drug trafficking across the Russian border;
• on cooperation with law enforcement agencies of other countries;
• information and analytical units;
• rapid response units.

A similar list of departments operates in each region. A special place is occupied by internal security units, built according to a vertical chain of command.

When carrying out foreign economic activities, some of the participants in the international supply chain of goods try to circumvent legal requirements in order to evade payment and reduce the amount of customs duties, non-compliance with prohibitions and restrictions, requirements of currency legislation, etc. In connection with this, law enforcement activities of customs authorities are primarily aimed at identification and suppression of such violations of the law.

Law enforcement activities of customs authorities are focused on the implementation of the following functions:

• identification, prevention, suppression of crimes within the competence of customs authorities by the legislation of the Russian Federation, as well as other related crimes;
• identification, prevention, suppression of administrative offenses referred by the legislation of the Russian Federation to the competence of customs authorities, as well as other related offenses;
• carrying out urgent investigative actions and carrying out preliminary investigations in the form of inquiries in criminal cases regarding these crimes;
• carrying out proceedings in cases of administrative offenses;
• carrying out operational investigative activities in order to identify, prevent, suppress and solve crimes, combat corruption and ensure one’s own safety;
• providing assistance in the fight against corruption, international terrorism and extremism;
• combating the illicit trafficking of goods containing intellectual property, narcotic drugs, psychotropic substances, weapons, ammunition, cultural property and other items moved across the customs border;
• implementation of combating corruption and corruption in customs authorities and organizations under the jurisdiction of customs authorities.

To implement these functions, customs authorities exercise a number of powers.

So, in accordance with clause 9, part 3, art. 151 of the Code of Criminal Procedure of the Russian Federation, customs authorities are vested with the right to conduct a preliminary investigation in the form of inquiry in criminal cases about crimes provided for in Articles 194 parts one and two, 200.1 part one of the Criminal Code of the Russian Federation, as well as crimes provided for in Article 200.2 part one of the Criminal Code of the Russian Federation, identified by the customs authorities of the Russian Federation.

Moreover, in accordance with clause 3, part 2, art. 157 of the Code of Criminal Procedure of the Russian Federation, customs authorities carry out urgent investigative actions in criminal cases of crimes provided for in articles 173.1, 173.2, 174, 174.1, 189, 190, 193, 193.1, 194 parts three and four, 200.1 part two, 200.2 parts two and three, 226.1 , 229.1 of the Criminal Code of the Russian Federation, identified by the customs authorities of the Russian Federation.

In accordance with Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, the customs authority considers cases of administrative offenses provided for in Article 11.27 (in terms of international road transport of goods), Article 11.29 (in terms of international road transport of goods), parts 1-6 of Article 12.21.1 (in terms of international road transport transportation, with the exception of cases of recording an administrative offense by special technical means operating automatically, having the functions of photography, filming, video recording, or means of photography, filming, video recording), Part 1 of Article 12.21.2 (in terms of international road transport of dangerous goods without special permission), part 2 of article 12.25, parts 1 and 3 of article 16.1, articles 16.2-16.24, 19.7.13 of the Code of Administrative Offenses of the Russian Federation.

In accordance with Art. 28.3 of the Code of Administrative Offenses of the Russian Federation, customs officials draw up protocols on administrative offenses, liability for which is provided for in the above articles, as well as on administrative offenses provided for in Articles 6.15, 6.16, 6.33, Part 1 of Article 7.12, Part 4 of Article 8.28.1, Articles 11.14, 11.15, 14.10, 14.50, part 1 of article 15.6, part 2 of article 15.7, articles 15.8, 15.9, part 2 of article 16.1, part 1 of article 19.4, part 1 of article 19.5, articles 19.6, 19.7, part 1 of article 19.26, part 2 of article 20.23 Code of Administrative Offenses of the Russian Federation.

At the same time, the elements of administrative offenses falling within the competence of customs authorities are set out in Chapter. 16 Code of Administrative Offenses of the Russian Federation “Administrative offenses in the field of customs affairs (violations of customs rules).”

Also, customs authorities carry out operational investigative activities in order to identify persons preparing, committing or having committed an unlawful act recognized as a crime in accordance with the legislation of the Member States, fulfilling requests from international organizations, customs and other competent authorities of states that are not members of the Union, in accordance with international agreements of member states with third parties.

Operational investigative activities are carried out by customs authorities in accordance with Federal Law dated August 12, 1995 No. 144-FZ “On operational investigative activities.”

In addition, law enforcement activities of customs authorities include activities on:

• protection and protection from criminal attacks of officials and employees of customs authorities in connection with the performance of their official duties, members of their families, customs infrastructure and information resources;
• identifying, preventing and suppressing administrative offenses and criminal offenses on the part of customs officials, as well as other persons inciting customs officials to commit crimes against the interests of the public service;
• identifying, preventing and suppressing the use of technologies for performing customs operations and conducting customs control that contradict current legislation.

Additional material on the topic in the Customs Law section

Criminal proceedings, investigation

There are several types of law enforcement activities of customs authorities. One of them is inquiry - an important tool and method for the state to defend its economic interests, territorial integrity and security. Law enforcement activities of customs authorities are carried out in the form of a preliminary investigation or preliminary investigation. In general, an inquiry is a comprehensive work of FCS employees to collect, verify, and evaluate evidence that is important for establishing the circumstances of the case.

Customs officers can conduct a preliminary investigation for one of five offenses provided for by criminal law:

• smuggling (Article 188);
• illegal export of technology, export of scientific and technical information, weapons, military equipment, etc. (Article 189);
• non-return to the territory of the Russian Federation of things of artistic, historical and archaeological significance recognized as the property of the people of Russia or abroad (Article 190);
• non-return of funds in foreign currency from abroad (Article 193);
• refusal or evasion of taxes, customs duties, fees (Article 194).

Only those officials who have the authority and specialized education for this purpose can be involved in the field of inquiry. In criminal proceedings, a preliminary investigation is one of the stages of inquiry, which in the case of serious crimes precedes the investigation and allows FCS employees to prevent certain offenses and collect evidence in the case under consideration.

Conventionally, the law enforcement activities of customs authorities in the field of inquiry can be divided into two categories:

• criminal cases for which preliminary investigation is mandatory;
• criminal cases in which a preliminary investigation is not necessary.

FCS employees are empowered to independently determine whether there is a need to conduct a preliminary investigation or not. Inquiry, like the initiation of a criminal case, is an independent stage of the criminal process. Moreover, for criminal proceedings there must be a compelling reason, that is, a recorded fact of an offense. The grounds for initiating a criminal case by customs officers are:

• detection during the inspection of signs of a crime with the corresponding recording of what is happening in the protocol, certified by the signatures of witnesses;
• statements and other written requests from citizens;
• a message from an enterprise, institution, organization or official containing information about a crime;
• information obtained from the media, publications on the Internet;
• confession of the criminal.

To initiate a criminal case, employees of the Federal Customs Service of the Russian Federation use data about the crime committed, obtained in the process of law enforcement activities. Customs authorities, as a rule, identify signs of illegal actions during a substantive or documentary inspection of a vehicle, transported cargo, or identity verification.

The relationship between law enforcement functions and other functions performed by customs authorities

a complex concept, it is closely connected with the foreign and domestic policies of the Russian state. In the process of its implementation, two groups of goals are realized: economic and law enforcement.

Economic goals

customs activities are associated with the implementation of fiscal and regulatory functions of customs affairs.
The fiscal function
is aimed at replenishing the revenue side of the state budget by collecting customs duties.
The regulatory function
is designed to stimulate the development of the national economy, protect the domestic market, attract foreign investment, etc. through the establishment of customs tariffs, prohibitions, restrictions, licensing, and quotas.

Law enforcement purposes

aimed at ensuring the security of the country (protecting its economic security, public order, morality of the population, life and health of people), protecting animals and plants, and the natural environment; protecting the interests of Russian consumers of imported goods; suppression of illegal trafficking in narcotic drugs, weapons, objects of artistic, historical and archaeological property, etc.

Customs authorities are called upon to provide assistance in the fight against international terrorism and suppression of illegal interference at airports of the Russian Federation in the activities of international civil aviation.

The law enforcement nature of the activities of customs authorities stems from the functions they perform, as well as from the powers assigned to them to use physical force, special means and weapons.

The law enforcement activities of customs authorities are manifested in the fact that they are bodies of inquiry and operational investigative activities. In the first case, customs authorities carry out urgent investigative actions and conduct an inquiry.

In accordance with the Code of Criminal Procedure of the Russian Federation, customs authorities, as a rule, carry out urgent investigative actions. According to clause 1, part 2, art. 157 of the Code of Criminal Procedure of the Russian Federation, customs authorities have the right to carry out urgent investigative actions in all criminal cases, with the exception of cases investigated by the FSB of Russia, commanders of military units, heads of institutions and bodies of the penal system, bodies of the State Fire Service and the bailiff service. But most often they have to deal with crimes such as: smuggling; illegal export of goods, scientific and technical information and services used in the creation of weapons and military equipment, weapons of mass destruction; 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; evasion of customs duties; violation of customs legislation, etc.

Exercising these powers, customs authorities, when detecting signs of a crime for which preliminary investigation is mandatory, initiate criminal cases and carry out investigative actions within 10 days to establish and consolidate traces of the crime and detect the persons who committed it. After this, the customs authority sends the criminal case to the prosecutor for transfer of jurisdiction.

The current criminal procedure law has expanded the competence of customs authorities to conduct inquiries. So, according to Part 3 of Art. 151 of the Code of Criminal Procedure of the Russian Federation, their investigators conduct inquiries in criminal cases of crimes under Part 1 of Art. 188 of the Criminal Code of the Russian Federation “Smuggling” and Art. 194 of the Criminal Code of the Russian Federation “Evasion of customs duties.” In these cases, the customs authorities conduct a preliminary investigation in full and forward the investigation materials through the prosecutor to the court.

Direct investigation functions in customs authorities are carried out only by units for combating smuggling and violations of customs rules. For these purposes, a so-called “law enforcement unit” has been created at the territorial customs, which includes the following departments: inquiry, operational search, customs investigations and operational search. This “block” is headed by the deputy head of customs for combating customs offenses.

The inquiry department carries out urgent investigative actions and inquiries. The Customs Investigations Department deals with the examination and resolution of customs offenses (administrative cases). Its activities are ensured by the operational search department.

The operational-search department carries out operational-search activities in order to identify persons preparing, committing or having committed crimes under investigation by the customs authorities.

The structure of the customs authorities includes the Central Operational Customs, whose functions include organizing and coordinating the work of operational units, as well as ensuring departmental control over operational activities.

Order No. 90 of the Federal Customs Service of February 7, 2005 approved the Lists of divisions of the customs authorities of the Russian Federation and positions in them held by employees participating in operational-search activities1.

Customs authorities carry out such operational-search activities as controlled delivery.

According to Art. 435 of the Labor Code of the Russian Federation, the controlled delivery of goods moved across the customs border is an operational-search activity in which, with the knowledge and under the control of the bodies carrying out operational-search activities, import into the customs territory of the Russian Federation, export from this territory or movement through it of imported goods is allowed. goods.

When moving goods across the customs border, controlled delivery is carried out in order to prevent, identify, suppress and solve crimes related to the illegal circulation of goods.

Other bodies carrying out operational investigative activities carry out controlled delivery of goods in agreement with the customs authorities.

If a decision is made to carry out a controlled delivery of goods exported from the customs territory of the Russian Federation, on the basis of international treaties of the Russian Federation or by agreement with the competent authorities of foreign states, a criminal case is not initiated in the Russian Federation and the head of the body carrying out the controlled delivery of goods is notified of the decision. immediately notifies the prosecutor in accordance with current legislation.

See: Bulletin of regulatory acts of federal executive authorities. 2005. No. 9. P. 18.

Chapter 8

Operational search work

This type of law enforcement activity of the Russian customs authorities is carried out by persons and units authorized to carry out appropriate activities in order to protect the lives, health, rights and interests of citizens, their property, public safety and the integrity of the state from criminal attacks. Today, crimes committed in the customs sector cause the greatest damage to the country from an economic and political point of view.

In law enforcement activities, Russian customs authorities most often encounter smuggling committed by organized criminal groups. The state's economy is caused colossal damage by large-scale illegal export operations involving the export of strategic developments, raw materials, and energy resources. Despite the active long-term struggle, illegal import of weapons, ammunition, and narcotic substances still occurs. All these smuggled goods entering the country contribute to the aggravation of the crime situation.

The law notes that operational investigative law enforcement activities of customs authorities are carried out in the form of public and covert activities, but more often this type of work is carried out by employees behind the scenes. If the task can be solved using open methods, and there is no need to hide information or use special encryption tools and methods, customs officers resort to publicity. Operational search work is close in content to the criminal process carried out by the Ministry of Internal Affairs and the FSB. The legal basis for law enforcement activities of customs authorities is the Constitution of Russia, the Criminal Code of the Russian Federation, and federal legislation. In their work, customs officers use decrees of the President of the Russian Federation, regulatory documents of the Federal Assembly, the Government of the Russian Federation, orders and instructions of the Prosecutor General of the Russian Federation, etc.

To improve the performance of law enforcement activities, customs authorities have the right to carry out various actions in order to solve crimes, namely:

• survey the population;
• make inquiries and collect samples for forensic research;
• conduct test purchases;
• collect evidence;
• request documents;
• conduct surveillance of suspected persons;
• examine premises, buildings, cars using special search devices;
• check the contents of mail if you suspect the shipment of illegal items;
• listen to telephone conversations;
• request information from technical communication channels;
• conduct operational experiments.

In addition, customs officers are authorized to attract to cooperation persons who take the initiative to assist in the implementation of law enforcement activities. For this purpose, office premises, property of private and public institutions, residential and non-residential funds, vehicles and property of individuals are used.

In the customs system, law enforcement activities can only be carried out by those officials who have the appropriate competence. Moreover, in their work they are allowed to use encrypted documents that allow them to hide their identity and affiliation with the Federal Customs Service when performing an operational search task. Employees have all the necessary powers to create enterprises, institutions, organizations and divisions, if this allows them to solve the task.

Law enforcement activities of customs authorities

Law enforcement is one of the functions of customs authorities. This activity is aimed at combating smuggling and other crimes, administrative offenses in the field of customs in order to protect the security of the country, public order, morality of the population, life and health of people, to protect the natural environment, suppression of illicit trafficking in narcotic drugs, weapons, objects of art , historical and archaeological heritage, etc.

This activity is carried out in the form of: proceedings in cases of administrative offenses; conducting inquiries and urgent investigative actions in criminal cases within the competence of customs authorities; production of operational-search activities.

To carry out law enforcement activities, the central office of the Federal Customs Service has created: the main department for combating smuggling; Department of Customs Investigations and Inquiry and Department of Internal Security. In all regional customs departments, customs houses and customs posts, appropriate units (directorates, divisions, divisions) have been created to handle cases of violation of customs rules and conduct operational investigative actions.

Customs authorities are bodies of inquiry and have the right to carry out criminal procedural activities in accordance with the Code of Criminal Procedure of the Russian Federation. Customs authorities check statements and reports of crimes and make appropriate decisions on them, conduct a full preliminary investigation in the form of an inquiry in criminal cases within the competence of customs authorities. authorities, carry out urgent investigative actions in criminal cases for which a preliminary investigation is mandatory, and carry out individual instructions from the preliminary investigation authorities.

In accordance with current legislation, Russian customs authorities conduct inquiries in cases within their competence:

- about smuggling, that is, about the illegal movement on a large scale across the customs border of the Russian Federation of goods or other items, committed with concealment from customs control or with the fraudulent use of documents, or associated with non-declaration or false declaration (Part 1 of Article 188 of the Criminal Code of the Russian Federation) ;

— on the illegal export of technologies, scientific information and services used in the creation of weapons of mass destruction, weapons and military equipment (Article 189 of the Criminal Code of the Russian Federation);

- for failure to return to the territory of the Russian Federation objects of artistic, historical and archaeological property of the peoples of the Russian Federation and foreign countries (Article 190 of the Criminal Code of the Russian Federation);

- evasion of customs duties levied on an organization or individual, committed on a large scale (Article 194 of the Criminal Code of the Russian Federation).

The materials of the inquiry are the basis for consideration of the case in court.

Urgent investigative actions are carried out by customs authorities in criminal cases for which a preliminary investigation is mandatory, in the manner prescribed by Art. 157 Code of Criminal Procedure of the Russian Federation. Urgent investigative actions are carried out by customs authorities within 10 days after the initiation of a criminal case in order to detect and consolidate traces of a crime and identify the persons who committed it. After this, the customs authority forwards the criminal case under jurisdiction to the appropriate investigative body for further preliminary investigation.

In accordance with the criminal procedural legislation of the Russian Federation, customs authorities, as investigative bodies, are obliged to carry out written orders of the investigator on conducting operational-search activities, carrying out certain investigative actions, on executing decisions on detention, arrest, on arrest, on carrying out other procedural actions, and also provide assistance in their implementation (Article 38 of the Code of Criminal Procedure of the Russian Federation).

Customs authorities have the right to carry out operational investigative activities , that is, openly and secretly carry out operational investigative activities in order to protect the life, health, rights and freedoms of man and citizen, property, ensure the security of society and the state from criminal attacks (Clause 5 of Article 19 Law on customs regulation in the Russian Federation).

Operational investigative activities of customs authorities include:

— identification, prevention, suppression and detection of crimes;

— identification and identification of persons preparing or committing them;

— carrying out the search for persons who have fled from the preliminary investigation authorities and the court, evading criminal punishment;

— search for missing persons;

— obtaining information about events and actions that pose a threat to state, military, economic or environmental security.

Operational search units of customs authorities have the right to carry out the following operational search activities: survey; inquiry; collection of samples for comparative research; test purchase; research of objects and documents; observation; personal identification; inspection of premises, buildings, structures, areas and vehicles; control of postal items, telegraph and other messages; wiretapping of telephone conversations; retrieving information from technical communication channels; operational implementation; controlled delivery; operational experiment (Article 6 of the Federal Law “On Operational Investigative Activities”).

Note. Currently, up to 70% of crimes in the customs sphere are detected as a result of operational investigative activities. In 2013, law enforcement units of customs authorities opened 1,796 criminal cases falling within the competence of customs authorities, 59,680 cases of administrative offenses, and imposed administrative fines in the amount of 85.7 billion rubles. More than 339 kg of narcotic and psychotropic substances, their precursors or analogues, and about 22 kg of potent substances were seized from illicit trafficking.

The results of operational-search activities, after their procedural consolidation, can be used in conducting inquiries by customs authorities. The procedure for presenting information obtained during operational investigative activities is defined in the Instruction “On the procedure for presenting the results of operational investigative activities to the investigative body, investigator, prosecutor or court” dated April 17, 2007.

Customs authorities have the right to carry out proceedings in cases of administrative offenses . The powers of customs authorities to consider cases of administrative offenses are determined by the Code of the Russian Federation on Administrative Offenses (Article 23.8).

The Code of Administrative Offenses of the Russian Federation establishes the category of administrative offenses in the field of customs affairs (violations of customs rules - Articles 16.1-16.23) and the circle of subjects who are granted the right to consider cases of administrative offenses (Article 23.8).

Violations of customs rules of the Code of Administrative Offenses of the Russian Federation, in particular, include:

— illegal movement across the customs border of the Customs Union of goods and (or) vehicles of international transportation (Article 16.1), non-declaration or false declaration of goods (Article 16.2), non-compliance with prohibitions and (or) restrictions on the import of goods into the customs territory of the Customs Union or to the Russian Federation and (or) export of goods from the customs territory of the Customs Union or from the Russian Federation (Article 16.3), non-declaration or false declaration by individuals of foreign currency or the currency of the Russian Federation (Article 16.4), submission of invalid documents when performing customs operations ( Art. 16.7), failure to comply with the customs transit procedure (Art. 16.10), failure to comply with deadlines for filing a customs declaration or submitting documents and information (Art. 16.12), carrying out cargo or other operations with goods under customs control without permission or notification of the customs authority (Article 16.13), non-compliance with customs procedures (Article 16.19), violation of deadlines for payment of customs duties (Article 16.22), illegal activities in the field of customs affairs (Article 16.23).

The list of officials of the customs authorities of the Russian Federation authorized to draw up protocols on administrative offenses and carry out administrative detention is determined by order of the head of the Federal Customs Service of the Russian Federation.

Cases of administrative offenses committed by individuals are considered by: the head of the federal executive body authorized in the field of customs affairs; his deputies; the head of a structural unit of the federal executive body authorized in the field of customs affairs, his deputies; heads of regional customs departments, their deputies; heads of customs, their deputies; heads of customs posts (Article 23.8 of the Code of Administrative Offenses of the Russian Federation).

To perform the functions assigned to them, customs authorities have the right (Article 19 of the Federal Law “On Customs Regulation in the Russian Federation”):

1) take measures provided for by the acts of customs legislation of the Customs Union, the legislation of the Russian Federation on customs, as well as other legislation of the Russian Federation, control over compliance with which is entrusted to the customs authorities, in order to ensure that persons comply with these acts;

2) demand documents, information, the presentation of which is provided for by the provisions of the customs legislation of the Customs Union, the legislation of the Russian Federation on customs affairs and other legislation of the Russian Federation, control over compliance with which is entrusted to the customs authorities;

3) check citizens and officials participating in customs operations for documents proving their identity;

4) require from individuals and legal entities confirmation of authority to perform certain actions or carry out certain activities in the field of customs affairs;

5) carry out, in accordance with the legislation of the Russian Federation, operational investigative activities for the purpose of identifying, preventing, suppressing and solving crimes, the production of urgent investigative actions and inquiries for which is assigned by the criminal procedural legislation of the Russian Federation to the jurisdiction of customs authorities, identifying and identifying persons, their preparing, committing or having committed, as well as for the purpose of ensuring their own safety;

6) carry out urgent investigative actions and inquiries within the limits of their competence and in the manner determined by the criminal procedural legislation of the Russian Federation;

7) bring persons to administrative responsibility in accordance with the legislation of the Russian Federation on administrative offenses;

use, in urgent cases, means of communication or vehicles belonging to organizations or public associations (except for means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), to prevent crimes, preliminary investigation on criminal cases in which criminal procedural legislation falls within the competence of customs authorities, prosecution and detention of persons who have committed such crimes or are suspected of committing them. Property damage incurred in such cases by the owners of communication means or vehicles shall be compensated by the customs authorities at the request of the owners of communication means or vehicles at the expense of the federal budget in the manner determined by the Government of the Russian Federation;

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

10) document, video and audio record, film and photograph facts and events related to the import of goods into the Russian Federation and their export from the Russian Federation, transportation, storage of goods under customs control, cargo and other operations with them ;

11) receive from government bodies, organizations and individuals information necessary to perform their functions in accordance with this Federal Law;

12) submit claims and applications to courts or arbitration courts:

a) on the forced collection of customs duties, taxes, customs duties, interest and penalties;

b) on foreclosure of goods for payment of customs duties, taxes, customs duties;

c) on recognition of property as ownerless;

d) in other cases provided for by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs and other legislation of the Russian Federation;

13) develop, create and operate information systems, communication systems and data transmission systems, technical means of customs control, as well as information security means, including cryptographic protection means, in accordance with the legislation of the Russian Federation.

!!! Customs officials have the right to use physical force, special means, weapons and use service dogs in the manner prescribed by this Federal Law (Articles 26 - 30 of the Law on Customs Regulation in the Russian Federation).

The use of physical force, special means and weapons must be preceded by a clearly expressed warning of the intention to use them and, in the case of the use of weapons, warning shots.

In this case, customs officials are obliged to:

1) provide sufficient time to fulfill their legal requirements, except for those cases when delay in the use of physical force, special means and weapons creates an immediate danger to their life and health, may lead to other grave consequences, in the event of a sudden or armed attack, attack using military equipment, ships and vehicles or in other circumstances when warning in the current situation is inappropriate or impossible;

2) provide first aid to persons who have received bodily injuries and immediately notify the head of the customs authority about the incident, who informs the prosecutor about this no later than 24 hours.

When using physical force, special means and weapons, depending on the nature and degree of danger of the offense, as well as the degree of counteraction provided, customs officials are obliged to proceed from the fact that the damage caused when eliminating the danger should be minimal.

In the case of the use of physical force, special means and weapons, or the use of service dogs in violation of the established procedure, customs officials bear responsibility in accordance with the legislation of the Russian Federation.

The Federal Customs Service of Russia and its bodies interact with the plenipotentiary representative of the President of the Russian Federation in the federal district, executive authorities of the constituent entities of the Russian Federation, local government bodies, public associations and other organizations, individuals and legal entities, tax authorities, the Federal Bailiff Service, border checkpoints, with investigators from territorial and transport prosecutor's offices, the Federal Service for Supervision of Consumer Rights Protection and Human Welfare (Rospotrebnadzor), the Federal Service for Veterinary and Phytosanitary Surveillance (Rosselkhoznadzor), the Border Service of the FSB of Russia, etc.

One of the forms of interaction is the conclusion of agreements on interaction (information interaction) of the Federal Customs Service of Russia with federal executive authorities and other organizations. The procedure for concluding the above agreements is determined by Order of the Federal Customs Service of Russia dated September 30, 2011 N 1981 “On approval of the Regulations for organizing work under agreements on interaction (information interaction) of the Federal Customs Service of Russia with federal executive authorities and other organizations.”

Departmental control is the activity of customs authorities aimed at ensuring compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs when decisions are made by customs authorities and actions (inaction) are performed by customs authorities or officials of customs authorities when they implement tasks and functions in the field of customs.

Departmental control over the activities of customs authorities is carried out by higher authorities of the customs authorities system in relation to lower levels in the form of inspections, audits of financial and economic activities and legal control by the legal department, the legal adviser of the customs authority.

Judicial control is carried out by considering complaints against illegal decisions and actions of customs authorities. Supervision over compliance and execution of laws by customs authorities, as well as compliance with laws of legal acts issued by customs authorities, is carried out by prosecutorial authorities (prosecutor's supervision).

Responsibility of customs authorities and their officials arises for violation of legislation and official discipline, failure to fulfill or improper performance of their official duties. For unlawful decisions, actions (inaction), customs officials bear disciplinary, administrative, criminal and civil liability. The conditions for the occurrence of each type of liability are established in the relevant legislation.

Principles of law enforcement at customs

After analyzing the law enforcement activities of customs authorities, it is easy to conclude on what principles and ideas it is based. To highlight the main provisions that guide FCS employees in their work, you should refer to federal legislation. According to the EAEU Customs Code, law enforcement activities of customs authorities are based on several principles.

The first is the principle of legality, which implies the obligation of officials to follow the provisions of the Constitution of the Russian Federation, laws and other legal acts governing this specific field of activity. Moreover, for violations of the regulations, FCS employees face liability. The prosecutor's office is called upon to monitor compliance with the law as supervisory authorities.

The second is the principle of respect for dignity and civil rights. In the course of performing their official duties, carrying out operational investigative work, FCS employees are obliged to protect the interests of Russia, its population, legal entities and to bring violators to justice.

The third is the principle of confidentiality. Its essence lies in the fact that any actions and activities carried out by customs officers, as well as their results, should not be made public. While performing official duties, employees are required to observe state secrets and not disclose information about the organization, tactics and management model of law enforcement activities. Customs authorities use overt and covert methods in their work. The latter are used at the discretion of officials or their managers when it is necessary to classify important information.

Question 4. Law enforcement activities of the customs authorities of the Russian Federation.

The fundamentals of law enforcement activities of customs authorities are enshrined in the Customs Code of the Customs Union, where it is established: its regulatory regulation is carried out by national legislation

(Article 7 of the Customs Code of the Customs Union, Article 19 of the Law on Customs Regulation).

In accordance with Article 7 of the Customs Code of the Customs Union, customs authorities:

1) are the bodies of inquiry in cases of smuggling, evasion of customs duties and other crimes , the proceedings for which are assigned to the jurisdiction of customs authorities - in accordance with the legislation of the CU member states;

2) carry out operational-search activities for the purposes of:

þ identification of persons preparing/committing/committed an unlawful act, recognized by the legislation of these states as a crime, the proceedings for which are assigned to the jurisdiction of customs authorities,

þ execution of requests from international customs organizations, customs and other competent authorities of foreign states - in accordance with international treaties.

Operational investigative activities are carried out by customs authorities of the CU member states in accordance with the legislation of the CU member states on operational activities.

3) carry out proceedings in cases of administrative offenses and bring persons to administrative responsibility - in accordance with the legislation of the CU member states.

Chapter 2 of the Law on Customs Regulation regulates in detail the rights and obligations of employees and employees of customs authorities, including powers in the field of law enforcement activities.

. Yes, Art. 12 of the Law on Customs Regulation, among the main functions of customs authorities, indicates that these authorities:

þ identify, prevent, suppress crimes and administrative offenses that are within the competence of customs authorities by the legislation of the Russian Federation, as well as other related crimes and offenses

,

þ carry out urgent investigative actions and carry out preliminary investigations in the form of inquiries in criminal cases about these crimes,

þ carry out proceedings on cases of administrative offenses in the field of customs affairs (violations of customs rules),

þ provide assistance in the fight against corruption and international terrorism ,

þ counteract the illegal trafficking of intellectual property, narcotic drugs, psychotropic substances , weapons and ammunition, cultural property and other items moved across the customs border of the Customs Union or across the State Border of the Russian Federation;

þ promote the implementation of measures to protect state security, public order, morality of the population, life and health of humans , animals and plants, protection of the natural environment, and protection of the interests of consumers of goods imported into Russia.

To effectively carry out law enforcement functions, customs authorities have the right[19]:

þ use, in urgent cases, means of communication or vehicles belonging to organizations or public associations for:

o prevention of crimes , preliminary investigation in criminal cases of which is assigned by the Code of Criminal Procedure of the Russian Federation to the competence of customs authorities

,

o prosecution and detention of persons who have committed such crimes or are suspected of committing them.

Property damage incurred in such cases by the owners of communications equipment or vehicles is compensated by the customs authorities from the federal budget.

þ detain and deliver to the office premises of the customs authority or to the internal affairs bodies of the Russian Federation persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs (violations of customs rules).

Currently, according to the Code of Criminal Procedure of the Russian Federation (subparagraph 3, paragraph 2, article 157), customs authorities are authorized to carry out only urgent investigative actions . Such actions are carried out after the initiation of a criminal case, in which a preliminary investigation is mandatory, in order to detect and record traces of a crime, as well as evidence that requires immediate confirmation, seizure and research (subclause 3, part 1, article 157 of the Code of Criminal Procedure). The specified actions are carried out in the event of initiation of criminal cases for crimes provided for by articles of the Criminal Code of the Russian Federation[20]:

According to paragraph 1 of Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, customs authorities consider cases of all administrative offenses in the field of customs affairs included in Chapter 16 of the Code. An exception to this rule is cases of offenses provided for in Part 2 of Article 16.1 of the Code of Administrative Offenses of the Russian Federation (hiding goods from customs control by using hiding places or other methods that make it difficult to detect goods, or by making some goods look like others when moving them across the customs border of the Customs Union - considered judges)[21].

Suppression of customs regime violations

The EAEU Customs Code consists of fundamental provisions of administrative law and principles that define the basic rules for customs procedures that regulate issues of bringing entities to legal liability. This legal act also provides for the possibility of using coercive measures and bringing military personnel to justice and other provisions. A violation of the rules of the EAEU Labor Code, which applies not only in Russia, but also in partner countries, is the action or inaction of a person:

• interfering with personal control by FCS employees;
• encroaching on the established regime for the movement of products and vehicles across the state border;
• opposing the order of customs control and clearance, inspection and inspection;
• who disagrees with the amount of customs duties, the procedure for their payment, the grounds for providing benefits, etc.

Not only Russians, but also foreign citizens, private entrepreneurs, legal entities and officials can be held accountable for violations of the customs regime and provisions of the EAEU Labor Code.

The main problems at the present stage

Divisions of the Federal Customs Service, which are engaged in law enforcement activities, provide external protection against attacks on the well-being and economic interests of Russia. During the periods of its existence as a subject of executive power, customs authorities successfully demonstrate the effectiveness of the organization of their work, confirming its legal and practical significance.

From year to year, the number of criminal cases initiated by FCS investigators increases. On the one hand, this indicates positive dynamics in the development of law enforcement activities of customs authorities, but on the other hand, it is evidence of the sustainability of criminal activity in the foreign economic sector. Today, the customs system needs reform and solving the following problems:

• low quality of information and analytical support for employees involved in law enforcement work;
• lack of an effective mechanism for interaction between the operational investigative units of the Federal Customs Service of the Russian Federation and other departments.

In addition, to fully combat terrorism and drug trafficking, it is necessary to expand the structure of the customs authorities of the Russian Federation, which would carry out their law enforcement activities directly at the state border. All of the above problems lead to a decrease in the efficiency of administration in the customs sphere, maintaining conditions for unfair competition and the entry of low-quality imported goods into the domestic market.

In what areas is additional development required?

By developing a new and more effective approach to administration in the customs sector, it will be possible to solve a number of problems occurring in the system. Innovations will help customs authorities develop a scheme for a timely response to changes that occur in modern international practice, and bring the structure of the domestic customs business into line with them.

It is also necessary to develop such an area in the work of customs officers as providing FCS employees with access to various sources of information, including foreign ones, in order to obtain preliminary operational data to prevent damage to the interests of Russians and the country as a whole on the smuggling of weapons, narcotic drugs, counterfeit or low-quality goods , false declaration and indication of false value.

It is equally important to work on creating and developing partnerships. International cooperation will make it possible to acquire additional channels, sources of operationally significant information, as well as to enlist the support of other states during various events. Customs authorities must conduct preliminary operational checks of product deliveries using operational investigative methods.

The fight against corruption and official offenses that arise in the work of units of the Federal Customs Service of the Russian Federation is another direction in the development of law enforcement activities. In this matter, the experience of international cooperation may be useful, which implies the introduction of effective legal, organizational, technical and administrative mechanisms to simplify customs procedures.

A huge role for the full development of the law enforcement system is played by ways to expand trade relations, search for partners and a new market for domestic products - all this pushes towards accepting the conditions for the development of bilateral relations and the direct participation of government agencies in international cooperation.

Over the past few years, organized criminal groups have made numerous attempts to infiltrate their members into units of the Russian customs authorities. Criminals are equipped with the latest weapons and have support not only from outside, but also within the regions. In such conditions, ensuring the security of law enforcement activities of civil servants is a pressing issue not only in the context of operational investigative work in the customs industry, but also in terms of preventing corruption.

The main factor in the productivity of Russian customs in the field of suppression of administrative offenses has been and remains the development by employees of the Federal Customs Service and territorial divisions of skills in working with the Code of Administrative Offenses of the Russian Federation, the Labor Code of the EAEU and other documents that regulate the work of law enforcement units and create a legal basis for suppressing the illegal trafficking of products, cars and trucks across the Russian state border. At the same time, maintaining the law enforcement status of customs officers is associated with a number of difficulties due to the conduct of operational search work. It will take some time to resolve the problems. An active search for employees for special and optimized units of the Federal Customs Service of the Russian Federation is necessary, as well as joint efforts of other law enforcement agencies.

Organizational basis of law enforcement activities in customs authorities

Organizational structure of law enforcement management in customs authorities

The organizational structure of the management of law enforcement activities of a customs authority should be understood as the totality of law enforcement units that make up the body, the order of their subordination, as well as the forms of distribution of functions between them.

Considering the issues of managing law enforcement units of customs authorities, it should be noted that they are in dual subordination:

1) In the immediate and direct subordination of the head of the customs authority (FTS of Russia, head of the RTU, head of customs), which has an operational unit in its organizational structure;

2) The superior head of the operational unit of the customs authority in the line of supervision.

It is in this way that maximum efficiency is achieved in the use of law enforcement forces and means, including operational investigative units, units of customs authorities, as well as their interaction with fiscal and permitting units in order to form the budget of the Russian Federation due to the complete collection of customs duties.

The central body exercising direct management of customs affairs in the Russian Federation is the federal executive body authorized in the field of customs affairs. It is in charge of the main issues of customs affairs, relevant departments, departments, services, other structural units of the apparatus, as well as regional customs departments, customs houses, customs posts.

The organizational structure significantly affects the implementation of its functions by the customs authority, which is determined mainly by the degree of rigidity or stability of the structure.

The management structure in the unified system of customs authorities consists of four levels: Federal Customs Service of Russia, RTU, customs, customs posts.

Within the framework of the management structure, the management process of law enforcement activities takes place, among the participants of which tasks and management functions are distributed, and therefore the rights and responsibilities for their implementation. From these positions, the organizational structure of management can be considered as a form of separation and cooperation of management activities in which the management process takes place, aimed at achieving set goals.

Vertical relationships in the system of customs authorities exist not only between linear units of the organizational structure, but also between functional units.

Such relationships appear when, for example, management units intended to perform a certain management function, the implementation of which is their law enforcement activity, are functionally subordinate to a similar higher management unit.

If only horizontal relationships are observed in the customs authority, then the organizational structure of management in it is called linear.

Horizontal relationships can be of two categories:

- Firstly, collegial - relations between employees of the same law enforcement department, subordinate to the same boss.

Secondly, parallel - relationships between law enforcement officers of different customs authorities who need to exchange information.

Reliance in management activities on the development of horizontal relationships most often leads to so-called matrix organizational management structures. In these structures, the entire set of works to implement a given final goal is considered not from the position of the hierarchy of subordination, but from the point of view of achieving the goal provided for by the program.

As an example of a spontaneous matrix formation, one can name an operational group created in the customs authority to detect smuggling or prevent other violations of the customs border.

An analysis of the organizational management structures that have developed in the system of law enforcement activities of customs authorities allows us to formulate the following requirements for them:

1. Simplicity and efficiency. The creation of departments in customs to combat drug smuggling is intended to increase the efficiency of customs activities in this regard compared to the period when it was carried out by employees of various services and divisions.

2. Clarity. Each unit of the customs authority carrying out law enforcement activities, each employee must clearly know where he is, where he should go for information, and also who makes management decisions.

3. Certainty. The organizational structure must help each law enforcement officer understand his or her own task. To do this, it must ensure minimal loss of information on the way from higher management levels to lower ones.

4. Controllability. The organizational structure should facilitate the decision-making process. In a bad organizational structure, decisions are made “top-down”; in a good one, decisions are made “bottom-up”.

5. Sustainability. The organizational structure must at the same time be stable. Each customs official who carries out law enforcement activities needs to have a certain social circle where he occupies a certain place.

6. Flexibility. The flexibility of the structure allows the customs authority to quickly respond to changes in external conditions and adapt to them.

The main divisions of the law enforcement block of customs authorities are the Main Directorate for Combating Smuggling (GUBK) and the Department of Internal Security (USB), as well as the Department of Customs Investigations and Inquiry (UTRD), which carry out operational investigative activities (ORA). All of the above law enforcement entities are divisions of the central apparatus of the Federal Customs Service (FCS) of the Russian Federation.

The largest volume of tasks and functions of law enforcement activities is performed by the Main Directorate for Combating Smuggling. Considering the structure of the Main Directorate, it should be noted that the head of the Main Directorate has 5 deputies, including one first deputy, who supervise the main units, including: Service “A”, which carries out the organizational and managerial activities of anti-smuggling units in the RTU and customs, as well as monitoring the execution of given orders, Service “K”, the main task of which is to organize the fight against smuggling in specific areas, facilities and lines of work, Service “M”, the main task of which is the implementation of international customs cooperation, Service “N”, whose main task is to organize the fight against smuggling of narcotic drugs, psychotropic and potent substances and precursors, and the Operational Service, whose main task is to organize work on risk management.[6]

The main tasks of the Internal Security Department are aimed at ensuring the effective functioning of customs authorities and neutralizing external and internal threats and factors affecting their activities.

The Department of Customs Investigations and Inquiry organizes the activities of customs authorities in the field of investigations of crimes and administrative customs offenses falling within the competence of customs authorities.

At the level of regional customs departments, there are units that carry out operational investigations: operational customs, headed by the first deputy heads of the RTU and the internal security service, headed by the deputy heads of the RTU. Functions related to the inquiry and investigation of administrative customs offenses are assigned to the relevant units of the operational customs departments.[7]

In customs there are operational search departments, departments and departments for combating particularly dangerous types of smuggling and drug smuggling, inquiry departments, administrative customs investigation departments subordinate to the first deputy head of customs for law enforcement, as well as internal security departments subordinate to the corresponding deputy head of customs .[8]

Completion

The topic of administrative offenses in the customs sphere cannot be ignored. This is an important issue that deserves to be taken seriously. According to official and unofficial data, the number of crimes related to smuggling or illegal import of prohibited products, weapons, and drugs is not decreasing, which serves as a reason for careful consideration of customs procedures, their effectiveness and reliability. At this stage of development of law enforcement activities, the system of coercion and punishment, there are a number of controversial issues, shortcomings and gaps in the legislation.

Experts consider the main indicator of the effectiveness of law enforcement agencies to be the organization of widespread counteraction to interference in the country’s economic security, the development of tactical counteraction to crime, coordination of the actions of all law enforcement agencies and their interaction by expanding the information space. Cooperation with the departments of the Ministry of Internal Affairs of the Russian Federation, the FSB of the Russian Federation, the State Drug Control Service of the Russian Federation, and the Prosecutor General's Office of the Russian Federation can be safely classified as a priority practical measure aimed at improving the detection, suppression and prevention of customs offenses.