The role of customs authorities in ensuring economic security. Customs authorities as subjects of law. Legal status of customs authorities

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UDC 342.4:339.543

Magazine pages: 77-82

E.V. TRUNINA,

Candidate of Legal Sciences, Associate Professor of the State Educational Institution of Higher Professional Education “MSU named after. N.P. Ogarev", head of the functional group for legal work of the Mordovian customs, adviser to the state civil service of the Russian Federation, 3rd class

The priority task of customs authorities is to ensure the economic security of the Russian Federation. At the same time, customs services can also be considered as elements state power, participating in the process of exercising their powers and in ensuring other types of security: border, environmental, financial, radiation, military, etc.

Key words: national security, international security, economic security, own security, customs authorities, customs border, smuggling.

Customs organs as subject to safeguarding of security of the state: problems, priority trends

The priority tasks of customs bodies is safeguarding of economic security of the Russian Federation. At the same time, the customs bodies can be regarded as state bodies, which take place in the process of implementation of its authorities and providing of other kinds of security: border, environmental, financial, radiation, military safety.

Keywords: national security, international security, economical security, interstate security, customs authorities, customs border, smuggling.

According to the National Security Strategy of the Russian Federation until 2020 (approved by Decree of the President of the Russian Federation dated May 12, 2009 No. 537; hereinafter referred to as the National Security Strategy), national security is the state of protection of the individual, society and state from internal and external threats, which allows for ensuring constitutional rights and freedoms , decent quality and the standard of living of citizens, sovereignty, territorial integrity and sustainable development of the Russian Federation, defense and security of the state. At the same time, the forces for ensuring national security include the Armed Forces of the Russian Federation, other troops, military formations and bodies in which federal legislation provides for military and (or) law enforcement service, as well as federal government structures taking part in ensuring the national security of the state on the basis legislation of the Russian Federation.

Customs authorities, by their administrative and legal status, are paramilitary and law enforcement structures, i.e., they belong to the national security forces. Moreover, Art. 12 of the Federal Law of 03/05/1992 No. 2446-1 “On Security” directly classifies customs authorities as such.

As an analysis of the competence of customs services shows, their participation in ensuring security is becoming more pronounced every year, which is due to the emerging geopolitical situation, emerging political and economic problems both within the state and at the international level and, as a consequence, the emergence of new threats and risks for development individuals, society and state.

There are three levels of security: international (security of the world community and its regional components), national (security of society, state, industry, region of the country) and private (security of an organization, individual). At the same time, customs services are involved in threat reduction processes at all three levels.

So, in accordance with paragraph 6 of Art. 403 Customs Code of the Russian Federation, customs authorities provide assistance in the fight against international terrorism and in suppressing illegal interference at airports of the Russian Federation in the activities of international civil aviation. The most important direction in this work is the identification of international smuggling, especially drugs, since in most cases international terrorist organizations finance through drug smuggling. Therefore, by stopping smuggling, customs authorities directly contribute to reducing risks and possible damage from terrorist threats.

Such an important function of customs services as participation in the implementation of export control, regulated by the Federal Law of July 18, 1999 No. 183-FZ “On Export Control,” is aimed at ensuring international and national security and countering international terrorism. Customs authorities monitor compliance with the permitting procedure for the movement across the customs border of goods and technologies that can be used in the creation of weapons mass destruction, its delivery vehicles, other types of weapons and military equipment. The procedure for carrying out export control by customs services is regulated in more detail by Order of the State Customs Committee of Russia dated December 26, 2003 No. 1545 “On increasing the efficiency of the activities of customs authorities in the field of export control.”

However, the priority task of the customs authorities is to ensure the economic security of the state as the most important component of national security. Customs business and customs policy are directly dependent on the economic interests of the state, ensuring the implementation of state economic and trade policies. Customs policy is aimed at using the customs tariff mechanism for regulating foreign economic activity, solving the problems of protecting the national economy and ensuring its security, as well as replenishing the state budget. The important economic essence of customs was expressed by a prominent scientist Russia XIX century S. Nikolsky: “Customs are established for a very important purpose for the state - with the aim of patronizing those industries of the state that, due to various conditions are lower than others in development, but whose development and prosperity is extremely important for the state. This is one goal. The second goal is that in these places established on the borders of the state, all goods imported into and exported from the state are inspected, and those that are subject to a certain duty pay this latter in favor of the state...” Customs policy is part of the general policy state and the concept of ensuring the security of this state, which is based on the goal, objectives, principles, main directions and mechanism for ensuring the economic security of the country.

The current legislation does not have a normative definition of economic security. In the scientific literature there are also many approaches to the interpretation of this concept, which only emphasizes its complexity and multifaceted nature. The modern economic dictionary defines economic security as conditions created by the state that guarantee the prevention of irreparable damage to the country's economy from internal and external economic threats.

The task of customs authorities is to reduce the threats existing in the field of foreign economic activity. So, to external threats V.A. Matsakov attributes the country's economy to dependence on imports, excessive openness of the economy, and the predominance of resource exports over the export of high-tech products; to internal ones - the continuation of the country’s liberal economic course, the creation of conditions for the formation of dependencies (financial, technological, food, etc.) from foreign states, corruption of the state apparatus, a tense criminalistic situation, the adoption by federal bodies of regulatory legal acts that infringe on the rights of citizens, the presence of regulatory legal acts acts with significant criminogenic potential, merging of state and criminogenic structures, etc. Current trends show that these threats are growing in a number of directions.

Taking into account the provisions of the National Security Strategy, the Federal Customs Service of Russia developed the Strategy of the Federal Customs Service until 2020 (approved by Order of the Federal Customs Service of Russia dated July 27, 2009 No. 1333). The key areas of activity of the Federal Customs Service of Russia in the field of ensuring the economic security of the Russian Federation are the development of the customs control system as the most effective tool ensuring full compliance with the established procedure for the cross-border mechanism for the circulation of goods and Vehicle within the framework of a unified state mechanism for responding to threats to national security, as well as further improvement of law enforcement activities of customs authorities.

The fight against customs offenses is a vital part of the function of customs services to ensure the economic security of the state. Criminalization of foreign economic activity continues to remain negative factor posing a significant threat to the national security of the state. The dynamics of customs offenses is a clear confirmation of this. Thus, in 2008, customs authorities initiated 4,988 criminal cases, which is 10.7% more than in 2007 (4,504 cases), and 12.7% more than in 2006 (4,423). At the end of 2008, customs services initiated 83,700 cases of administrative offenses, which is 4% more than in 2007 (80,423 cases) and 19% more than in 2006 (70,129).

Smuggling remains the most dangerous and widespread crime in the field of customs affairs. According to the Federal Customs Service of Russia, the share of criminal cases initiated under Art. 188 “Smuggling” of the Criminal Code of the Russian Federation, in the total number of criminal cases initiated by customs authorities in 2006 amounted to 91% (4026 cases), in 2007 - 93.1% (4194), in 2008 - 93.2% (4647).

At the same time, a significant part of the smuggled goods transported across the customs border is accounted for by the illegal trafficking of drugs and psychotropic substances. Thus, on the fact of smuggling of narcotic drugs, psychotropic and potent substances, customs authorities opened 845 criminal cases in 2008, in 2007 - 750, in 2006 - 758 cases. In 2008 alone, during customs control of individuals, vehicles and goods crossing the customs border of the Russian Federation, as well as as a result of operational search activities, Russian customs officers seized 3,432 kg of narcotic, psychotropic and potent substances from illicit trafficking. Smuggling of weapons and ammunition poses no less a threat to state security.

At the same time, there are also some shifts in the threat structure. A factor influencing economic security, such as the increasing scale of international trade in counterfeit products, is becoming increasingly relevant. Since the entry into force of the Customs Code of the Russian Federation in 2003, the protection of intellectual property and the fight against the illegal movement of counterfeit products across the customs border of the Russian Federation has become a new function of the customs authorities. Chapter 38 of the Customs Code of the Russian Federation vested customs authorities with the authority to accept protective measures aimed at suppressing the illegal import (export) of counterfeit products directly during customs clearance and customs control.

As noted in the National Security Strategy, one of the main areas of ensuring national security in the economic sphere is energy security. Statistics of crimes detected by customs authorities in this area also indicate a growing energy threat. Thus, in 2006, customs services initiated 27 criminal cases regarding the illegal movement of energy resources, in 2007 and 2008 - 96 and 98, respectively.

Despite the fact that ensuring economic security is a priority task of customs authorities, arising from the very essence of customs business, the actual participation of customs structures in ensuring national security is much broader.

Being at checkpoints across the state border of the Russian Federation, customs authorities participate in ensuring border security. As noted in the National Security Strategy, a threat to security in the border area is the activation of cross-border criminal groups in the illegal movement of narcotic drugs, psychotropic substances, goods and cargo, aquatic biological resources, other material and cultural assets across the state border of the Russian Federation, the organization of illegal migration channels, the presence and import escalation of armed conflicts near the state border of Russia, the incompleteness of the international legal formalization of the state border of the Russian Federation with individual neighboring states.

Threats in the border area in relation to customs should also include the large length of the state border of the Russian Federation, an insufficient number of customs checkpoints that allow customs control to cover all sections of the border, as well as the poor technical equipment of a number of checkpoints. Greater danger lies in sections of the state border where customs control has been abolished, for example, on the Russian-Belarusian border. In connection with the upcoming formation of the Customs Union with the Republic of Kazakhstan, with which Russia has one of the longest borders, which is the object of close attention of criminal communities, the emergence of this threat is predicted in this area.

Suppressing the illegal movement of prohibited and dangerous goods directly at the state border will minimize the threats associated with the penetration of these goods into the country and prevent the negative consequences of their spread. That is why the need to ensure security directly at the state border of the Russian Federation in the Concept for the Development of Customs Authorities (approved by Order of the Government of the Russian Federation of December 14, 2005 No. 2225-r) is defined as an important area of their activity.

The reduction of threats in the field of border security will be facilitated by the implementation of the Concept of customs clearance and customs control of goods developed by the Federal Customs Service of Russia for the period up to 2020 in places close to the state border of the Russian Federation. This concept provides for a wide range of measures: development and improvement of customs infrastructure, modernization of the customs clearance and customs control system, optimization of the number and specialization of checkpoints across the state border, the implementation of which will create conditions for increasing the efficiency of customs authorities in the border regions of the Russian Federation in the fight against customs offenses and corruption and, in general, will reduce the level of crime in foreign economic activity.

The technical equipment of checkpoints across the state border of the Russian Federation plays a major role in this process. In this regard, the Federal Customs Service of Russia adopted order No. 1349 dated October 31, 2008 “On approval of standard requirements for the arrangement and technical equipment of buildings, premises and structures necessary for organizing customs control at checkpoints across the state border of the Russian Federation,” which established requirements for equipment customs authorities with a complex of technical means: inspection X-ray television equipment, metal detectors, technical means for customs inspection(diagnostics) - and the possibility of using other forms of customs control (search tools, technical and chemical means of identification, etc.).

An important area in the activities of customs authorities remains participation in ensuring environmental safety: This activity is carried out primarily through the control and supervision of transboundary movements of hazardous waste.

A huge role in maintaining environmental safety is played by the suppression by customs services of illegal trade in rare animals and plants as part of the implementation of international obligations provided for by the Convention on international trade endangered species of wild flora and fauna 1973 (CITES), to which the Russian Federation has been a party since 1976.

According to Interpol estimates, international smuggling of wild flora and fauna species is second only to drug smuggling in terms of the amount of money invested. In many ways, the illegal export of rare animals from Russia has a social background. A huge number of rural residents of Russia, especially in border areas, have practically switched to “living from biological resources”, feeding on illegal sales rare plants and animals protected by CITES.

Carrying out customs control, customs authorities are obliged to identify and suppress the illegal movement of fissile and radioactive materials and hazardous waste across the customs border of the Russian Federation, thereby ensuring radiation safety.

In connection with the transition to market trading conditions, the state faced the threat of Russian capital leaking abroad. Being agents of currency control and exercising control over the crediting of funds during export and the return of foreign exchange earnings within the framework of concluded foreign economic contracts, customs authorities thereby participate in ensuring the financial security of the state. We have to agree with K.A. Kornyakov that today only customs is able to fully control the movement and return of currency in the process of implementing foreign trade transactions, since it is they who record its movement across the customs border. According to the Federal Customs Service of Russia, in 2008, funds in foreign currency totaling 15.3 billion rubles were not returned from abroad. (in 2007 - 660.3 million rubles, in 2006 - 668.9 million rubles).

V.A. Matsakov also identifies other types of security in which customs authorities take part: military, public, information and food security. It seems that this list can be continued, finding within the competence of customs services other powers, the implementation of which, to one degree or another, helps to guarantee a certain type of security.

By implementing one of their functions, customs authorities can simultaneously participate in ensuring several types of security. For example, smuggling is always associated with a lack of customs clearance of goods, and therefore with non-payment of customs duties to the federal budget. By stopping smuggling, customs services counteract evasion of customs duties, thereby ensuring the economic security of the state. By identifying the smuggling of drugs and other potent substances, weapons, explosives, customs authorities ensure public safety; foreign currency - financial; toxic waste or other hazardous substances, objects of flora and fauna - environmental; low-quality food products - food; cultural values and historical values - cultural safety, etc.

The effectiveness of the activities of customs services as an integral part of the security forces is greatly facilitated by the organization of a system of guarantees of the customs authorities’ own security. As defined by the Concept of the State Customs Committee of the Russian Federation for ensuring the own security of customs authorities (approved by order of the State Customs Committee of Russia dated April 26, 1995 No. 287), the own security of customs services is the state of their protection from external and internal factors, guaranteeing the ability to withstand acts that disorganize their work , maintaining its efficiency, the necessary operational and technical potential.

The system of guarantees of one's own security operates at the general level of activities to ensure one's own security, implemented by all divisions of the customs authorities, and at a special level, which is regulated by the Department of Internal Security of the Federal Customs Service of Russia and the relevant local units.

There are two main directions in ensuring your own safety. The first is the protection of the life and health of customs officers and members of their families from criminal attacks. In connection with the increasing number of attempts to infiltrate into the customs authorities of the Russian Federation representatives of criminal communities with interregional and international connections, the protection of officials from unlawful attacks in connection with the performance of their official duties seems especially significant.

And the second area, which has recently become the most relevant, is the identification, prevention and suppression of corruption, other official crimes and violations. customs legislation customs officials. This also includes preventing the infiltration of persons harboring criminal intentions into the personnel of customs services.

IN modern conditions the fight against corruption is an important government task. Corruption in customs authorities remains an important destabilizing factor in the functioning of the entire customs system. Promotion of crime and abuse of official powers undermines not only the authority of customs authorities, but also the performance of the tasks and functions of customs structures. Many anti-corruption regulations adopted recently at the federal level are aimed at eradicating corruption. A number of law enforcement agencies are vested with the authority to control the activities of customs services. At the same time, as statistics show, it is the activities of specially authorized units of the customs authorities themselves, namely their own security units, that are most effective in this direction. Thus, according to information from the Internal Security Directorate of the Federal Customs Service of Russia, most of the corruption-related crimes committed in the customs sector are detected by the internal security units of the customs authorities of the Russian Federation. Over the course of five years, this figure has been over 80% of crimes of this category identified by all law enforcement agencies of the Russian Federation; in 2008 it was 92%.

To summarize, we can conclude that the functions of customs services to ensure state security are quite broad and multifaceted. Customs authorities are called upon to guard primarily the economic interests of the state. Protection of the economic security of the state is one of the main goals in the activities of customs authorities throughout the history of the existence of the customs service. Thus, out of twenty functions of customs authorities outlined in the previously operating Customs Code of the Russian Federation, nine were devoted to ensuring economic security and protecting the economic interests of the state. These functions were enshrined in previously existing regulations on customs authorities at various levels.

However, as an analysis of the competence of customs authorities shows, in exercising their powers, customs services are involved in ensuring other types of security: financial, border, environmental, radiation, etc.

Unfortunately, neither the current Customs Code of the Russian Federation, nor the Regulations on the Federal Customs Service (approved by Decree of the Government of the Russian Federation dated July 26, 2006 No. 459), nor the General Regulations on the Regional Customs Administration and the General Regulations on Customs (approved by Order of the Federal Customs Service of Russia dated January 12, 2005 No. 7), nor the General Regulations on the Customs Post (approved by Order of the Federal Customs Service of Russia dated August 13, 2007 No. 965) do not mention such an important component of the competence of customs authorities as participation in ensuring any types of national security. However, if ignoring the above regulatory documents consolidation of functions to ensure, for example, financial, environmental, border national security can also be explained by the fact that they are not the main functions of customs services, the absence of provisions in them that would allow establishing the involvement of customs authorities in protecting the economic interests of the country and ensuring the economic security of the state, cannot be justified. While maintaining the previous powers and the emergence of new powers of customs authorities aimed at solving problems of ensuring international and national security, this fact should be regarded as a significant gap in the legal regulation of the administrative and legal status of customs services, requiring prompt elimination.

2 Nikolsky S. About external customs duties Oh. - M., 1985. P. 27.

3 See: Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. 2006 // ConsultantPlus.

4 See: Matsakov V.A. Constitutional and legal regulation of the activities of customs authorities in the system of ensuring national security of the Russian Federation: Author's abstract. dis. ...cand. legal Sci. - M., 2006. P. 18.

5 See: Letter of the Federal Customs Service of Russia dated March 24, 2009 No. 18-12/12454 “On the direction of the review of law enforcement activities.” The document was not published.

6 www.customs.ru

7 See: Letter of the Federal Customs Service of Russia dated August 21, 2009 No. 21-50/39656 “On the direction of the Concept” // ConsultantPlus.

8 See: Bulletin of regulatory acts of federal bodies executive power. 20.04.2009. № 16.

9 See: Customs. 2003. No. 24 (97). P. 22.

10 See: Order of the State Customs Committee of Russia dated 05.05.1995 No. 303 “On the introduction into customs authorities of positions of specialists in customs control over radioactive and fissile materials” // ConsultantPlus.

11 See: Kornyakov K.A. A new stage in the development of customs affairs in Russia // Legislation and economics. 2003. No. 11 // ConsultantPlus.

12 See: Letter of the Federal Customs Service of Russia dated March 24, 2009 No. 18-12/12454 “On the direction of the review of law enforcement activities.”

13 See: Matsakov V.A. Decree. slave. pp. 19-22.

Introduction 4
Chapter 1 Concept and legal basis of economic security of the state 8
1.1.The concept of economic security of the state 8
1.2.Legal basis of economic security of the state 19
Chapter 2 Customs authorities in the system of bodies ensuring the economic security of the state 26
2.1. Customs policy and its implementation as a factor in ensuring the economic security of the state 26
2.2. Legal foundations, functions and tasks of customs authorities to ensure the economic security of the state 34
2.3. Fiscal and law enforcement functions of customs authorities and their implementation as a factor in ensuring the economic security of the state 42
Chapter 3 Customs control as a means of ensuring the economic security of the state 54
Chapter 4 Directions for improving legal regulation and organizing the activities of the customs authorities of the Russian Federation to ensure economic security 68
Conclusion 74
Literature and normative material 77
Appendix 1 84
Appendix 2 85

Introduction

Ensuring economic security is a vitally important area of public policy of any state. Like other types of security, economic security is the key not only to the development of the state and the improvement of the well-being of citizens, but is also the key to the very existence of a sovereign independent state. In recent years, ensuring economic security has become especially important. With the increasing social obligations of the state and the implementation of many industrial development projects, innovative technologies, agriculture, there is an objective need to collect taxes and protect domestic producers. This problem is especially acute in connection with the development of international trade and Russia’s accession to the WTO.
Security is the state of protection of a security object - an individual, society, state, international community - from internal and external threats, as well as the absence thereof. Consequently, ensuring national security includes identifying the range of possible threats, preventing them and developing measures and methods to combat them.
With the development of international trade, in addition to positive aspects, such as the availability of goods from world manufacturers and competition, negative factors also appeared - a stream of low-quality, and often dangerous to life and health, products poured into the domestic market. Often, cheap goods of low quality, illegal business methods of both domestic and foreign entrepreneurs lead to serious consequences - it does not develop Russian production both in the industrial and agricultural spheres. Dependence on certain strategic goods, such as pharmaceuticals, leads to economic dependence on Western corporations. All this speaks to the primary task of ensuring the economic security of the state.
To implement this direction, all government bodies participate in the strategic plan, however, special role in ensuring the economic security of customs authorities, predetermines the need to study the theoretical and legislative foundations of activities in this area.
Russia has clearly proven through the entire course of historical events, over many centuries: in order to be an independent and independent state from other, more developed countries, our country must build its economic policy in such a way as to develop not only the vast domestic market, but also to conquer foreign markets .
Russia is going through a difficult stage of its development, which, according to T.Yu. Yurkin, is characterized by trends in strengthening state power, increasing the role of the state in the economic management system, strengthening the fight against corruption and offenses in the economic sphere as a real threat to the economic security of the country.
Thus, today there is an urgent need to understand the current legislation in this area, to identify, based on the practice of application, legislative gaps, and to determine the effectiveness of the adopted legislation.
The relevance of the topic of the thesis is also determined by the fact that despite the considerable attention paid to it by representatives of legal science, many issues remain unexplained, including the development of legislation in the field of regulation of the activities of the customs service, in addition, many basic concepts, such as state security, challenges, security threats and others are interpreted by researchers in different ways. This fact could not but affect the legislative regulation of this area and not give rise to problems of law enforcement.
The relevance of the research topic is confirmed by the attention paid to it by legal scholars for a long time. Many problems of the general theory of national and state security were developed in the works of N.N. Arzamaskina, N.A. Boshamdzhieva, V.G. Vishnyakova, A.V. Vozzhenikova, S.V. Gushchina, M.I. Dzlieva, A.I. Elistratova, A.A. Kaygorodtseva, I.B. Kardashova.
The following authors devoted their works to the study of customs policy: S.I. Istomin, B.N. Gabrichidze, N.A. Suslov, A.Yu. Kirsanov, T.Yu. Yurkin. The works of M.I. Grankin and K.A. Strelnikov are devoted to the study of economic security. However, in modern literature not enough attention has been paid to the role of customs authorities in ensuring economic security. This topic is also relevant due to the fact that recently, customs legislation, in connection with the formation of the Customs Union, has undergone significant changes.
The reforms carried out in Russia have globally affected both the sphere of foreign economic activity and the customs regulation system. Market reforms, which began in the second half of the 1980s, included liberalization of foreign trade activities as one of their most important directions. The subsequent dismantling of the state monopoly system foreign trade led to the resumption of the normal practice of customs tariff regulation as the main direction of customs policy.
Among the areas whose importance has been constantly increasing in recent years is customs business and customs policy, which are an integral part of the domestic and foreign policy of the state. Customs policy becomes important active factors in the formation of economic relations, both within the country and the formation of its foreign economic activity.
The purpose of this study is to determine, by analyzing theoretical and legislative material, the role of customs authorities in ensuring the economic security of the state.
To achieve this goal, the following tasks were set:
— define the concept of economic security of the state
— consider the legal basis for the economic security of the state
— consider the concept of “customs policy” and its implementation as a factor in ensuring the economic security of the state
— determine the legal basis, functions and tasks of customs authorities to ensure the economic security of the state
— analyze the fiscal and law enforcement functions of customs authorities and their implementation as a factor in ensuring the economic security of the state
— consider customs control as a means of ensuring the economic security of the state
— determine directions for improving legal regulation and organizing the activities of the customs authorities of the Russian Federation to ensure economic security
The object of the study is relations in the sphere of ensuring the economic security of the state, the subject of which are the customs authorities
The subject of the study is the current legislation in the field of customs, which regulates the relations that form the object of this study.
The legislative basis for this thesis was the current Russian and international legislation in the field of ensuring state security, as well as the legislation of the Russian Federation and the Customs Union regulating activities in the field of customs.
The methodological basis was the dialectical method of cognition, scientific principles of the theory of criminal law, criminology, penal law, philosophy related to the subject of research.

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Overall volume: 86 pp.

The priority task of customs authorities is to ensure the economic security of the state as the most important component of national security. Customs business and customs policy are directly dependent on the economic interests of the state, ensuring the implementation of state economic and trade policies. Customs policy is aimed at using the customs tariff mechanism for regulating foreign economic activity, solving the problems of protecting the national economy and ensuring its security, as well as replenishing the state budget. The important economic essence of customs was expressed by a prominent Russian scientist of the 19th century, S. Nikolsky: “Customs are established for a very important purpose for the state - with the aim of patronizing those industries of the state that, due to various conditions, are lower than others in development, but whose development and prosperity is the highest for the state.” This is one goal, but the second goal is that in these places, established on the borders of the state, all goods imported into and exported from the state are inspected, and those that are subject to a certain duty pay this latter in favor of the state. .."1 1 Nikolsky S. About external customs duties. M., 1985. P. 27.. Customs policy is part of the general policy of the state and the concept of ensuring the security of a given state, which is based on the goal, objectives, principles, main directions and mechanism for ensuring the economic security of the country.

The current legislation does not have a normative definition of economic security. In the scientific literature there are also many approaches to the interpretation of this concept, which only emphasizes its complexity and multifaceted nature. The modern economic dictionary defines economic security as conditions created by the state that guarantee the prevention of irreparable damage to the country’s economy from internal and external economic threats.

The task of customs authorities is to reduce the threats existing in the field of foreign economic activity. So, to external threats V.A. Matsakov attributes the country's economy to dependence on imports, excessive openness of the economy, and the predominance of resource exports over the export of high-tech products; to internal ones - the continuation of the country’s liberal economic course, the creation of conditions for the formation of dependencies (financial, technological, food, etc.) from foreign states, corruption of the state apparatus, a tense criminalistic situation, the adoption by federal bodies of regulatory legal acts that infringe on the rights of citizens, the presence of regulatory legal acts acts with significant criminogenic potential, merging of state and criminogenic structures, etc.1 1 Matsakov V.A. Constitutional and legal regulation of the activities of customs authorities in the system of ensuring national security of the Russian Federation: Author's abstract. dis. ...cand. legal Sci. M., 2009. P. 18.. Current trends show that these threats are growing in a number of directions.

The fight against customs offenses is a vital part of the function of customs services to ensure the economic security of the state. The criminalization of foreign economic activity continues to be a negative factor that poses a significant threat to the national security of the state. The dynamics of customs offenses is a clear confirmation of this. Thus, in 2008, customs authorities initiated 4,988 criminal cases, which is 10.7% more than in 2007 (4,504 cases), and 12.7% more than in 2006 (4,423). At the end of 2008, customs services initiated 83,700 cases of administrative offenses, which is 4% more than in 2007 (80,423 cases) and 19% more than in 2006 (70,129).

Smuggling remains the most dangerous and widespread crime in the field of customs affairs. According to the Federal Customs Service of Russia, the share of criminal cases initiated under Art. 188 “Smuggling” of the Criminal Code of the Russian Federation, in the total number of criminal cases initiated by customs authorities, in 2006 amounted to 91% (4026 cases), in 2007 - 93.1% (4194), in 2008 - 93.2% (4647).

An important area of activity for customs authorities remains participation in ensuring environmental safety: this activity is carried out primarily through control and supervision of transboundary transport of hazardous waste.

A huge role in maintaining environmental safety is played by the suppression by customs services of illegal trade in rare animals and plants as part of the implementation of international obligations stipulated by the Convention on International Trade in Endangered Species of Wild Flora and Fauna, 1973 (CITES), to which the Russian Federation is a party. 1976.

According to Interpol estimates, international smuggling of wild flora and fauna species is second only to drug smuggling in terms of the amount of money invested. In many ways, the illegal export of rare animals from Russia has a social background. A huge number of rural residents of Russia, especially in border areas, have practically switched to “living from biological resources”, feeding on the illegal sale of rare plants and animals protected by CITES 1 1 “Customs” magazine. 2010. N 24(97). S. 22..

The essence of the concept of economic security

In the rapidly changing environment of modern market economy The issue of economic security is very important. The importance of economic security is difficult to overestimate. After all, economics is the basis for the existence of society, the construction of social relations and world politics. Therefore, economic security is at the core of government policy.

Definition 1

The economic security of a state is the degree of security of economic relations that determine the development of the state’s potential and ensure an increase in the level of well-being of members of society and social groups and form the basis of the country’s defense capability against various kinds of fears and threats.

Economic security depends on factors such as stability and sustainability. Stability means maintaining the pace of production development and maintaining social relations and high standards of living of the population. Sustainability is determined by the ability to maintain performance indicators in a changing environment.

Customs service and its tasks

The economic security of the state is supported by a number of measures and is controlled by special bodies of the state apparatus. One of the structural units of the state apparatus responsible for maintaining the economic security of the state is the customs service. This service originated a long time ago, since the emergence of states and the formation of international trade.

Initially, the main tasks of the customs service were the collection of customs duties (national taxes and fees) in order to fill the state budget. Later, currency control was added to the functions of customs. This makes it possible to ensure significant receipts of funds and control the movement of foreign currency during the formation and implementation of foreign economic activity. The activities of both national and foreign economic entities are regulated through financial methods.

Customs authorities operate in a strict legal framework. The regulatory framework for customs activities is a wide range of regulations enshrined in current state legislation. To summarize the above, we can formulate the functions and tasks of customs security as follows:

protection of the interests of the national economy;
preventing low-quality imported goods from entering the domestic market and exceeding trade quotas;
preventing the export of objects of material, spiritual and intellectual value from the country in circumvention of existing legislation;
replenishing the state budget by collecting taxes and duties;
cooperation in the fight against terrorism and drug trafficking;
ensuring security during trade transactions and transportation.

The role of customs in ensuring economic security

In order to ensure the economic security of the state, an important role is assigned to the protection of the country's internal market. Priority belongs to the expression of the interests of the national economy as a whole. These interests consist of protecting domestic producers, creating conditions for attracting investment and maintaining competitive environment. In addition, the activities of customs authorities retain the opportunity for economic interaction between the state and the outside world.

This happens as a result of a number of events. One of them is to protect domestic producers by regulating the import of foreign goods by increasing or decreasing duties on certain types of goods. Another tool could be the use of export duties and excise taxes and even a ban on the export of products. The practice of granting or canceling customs benefits is also applied.

Note 1

In today's market conditions, the customs service pays great attention to the liberalization of the country's financial system, the free opening of branches of foreign banks and insurance companies, and increasing the level of combating violations in the field of intellectual property. These processes occur in conditions of a gradual decline in the role of the state in the economy. All this requires strengthening customs control in the system of foreign trade regulation and international customs cooperation.

"Customs authorities as subjects of customs law"

Introduction

The presented work is devoted to the topic “Customs authorities as subjects of customs law.”

The role of customs authorities in ensuring the proper functioning of trade turnover and the foreign policy aspirations of the Russian Federation as a whole is obvious. In addition to the importance of the system of customs authorities from the point of view of ensuring the activities of the Russian Federation as a subject of foreign policy and foreign economic activity, customs authorities also perform a number of functions that are significant from the point of view of ensuring law and order within the Russian Federation, since they are vested with powers in the field of law enforcement. All of the above emphasizes the relevance of studying the concept of customs authorities of their status and structure.

Customs authorities actively contribute to ensuring economic security, which is understood as a state of the economy that guarantees a sufficient level of social, political and defense existence and progressive development of the Russian Federation, the invulnerability and independence of its economic interests in relation to possible external and internal threats and influences.

The purpose of the work is to reveal the current system of customs authorities of the Russian Federation as subjects of customs law.

The object of this study is the customs authorities of the Russian Federation and their powers, responsibilities and functions.

The subject of the study is to consider individual issues formulated as the objectives of this study.

Tasks under consideration:

.Considerations of the concept of a subject of customs law

.Analysis of the unified system of customs authorities of the Russian Federation

.Study of the main powers, responsibilities and functions of customs authorities

.Consideration of the legal status of the Federal Customs Service, regional customs administration, customs and customs post.

The theoretical and methodological basis of the study consisted of sources: author's publications on the topic under study; educational literature (textbooks and teaching aids, reference and encyclopedic literature); scientific articles in periodicals, newspapers; specialized web resources. The Customs Code of the Customs Union, regulatory legal acts, in particular, federal laws, federal constitutional laws and by-laws were also used. The structure of the course work consists of 2 chapters, 6 paragraphs.

The study used methods of system analysis, statistical data processing, and schematic interpretation of the phenomena under consideration.

1. General characteristics of customs authorities as subjects of customs law

.1 Concept and types of subjects of customs law

Subjects of customs law are participants in customs legal relations, endowed with rights and responsibilities in the customs sphere. It is their behavior that is regulated by the norms of customs law; the relations between them are part of the subject of this industry.

Subjects of customs law are divided into two large groups.

General subjects are individuals and legal entities related to international commercial relations, participating in them directly or indirectly. They are considered as general subjects, since they participate in customs legal relations without having a special legal status.

Special subjects are customs authorities and persons associated with the movement of goods. The specificity of this type of participants in customs legal relations is expressed in the presence of a special legal status - the competence of customs authorities established by customs law.

These subjects of customs law, as elements of the state apparatus, have powers within their competence, official functional responsibilities determined by this competence, and in addition, they are subject to special requirements.

In the Labor Code of the Customs Union of the Russian Federation, the concept of “persons” is understood to mean individuals and legal entities, as well as an organization that is not a legal entity, and the concept of “a person of a member state of the Customs Union” is “a legal entity, an organization that is not a legal entity, created in accordance with with the legislation of a member state of the customs union, as well as an individual who has permanent residence in a member state of the customs union, including an individual entrepreneur registered in accordance with the legislation of a member state of the customs union.”

Foreign persons mean all other persons who do not fall under the concept of “person of a member state of the customs union”.

Customs law provides all legal and individuals equal rights. They enter into customs legal relations on an equal basis: they import goods into and export from the territory of the customs union, including when carrying out foreign economic activity. The state monopoly on foreign trade in Russia no longer exists.

As is known, a legal entity is recognized as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and other personal non-property rights, perform duties, be a plaintiff and defendant in court

For a legal entity to carry out any activity, its legal capacity is essential.

There is a distinction between special and general legal capacity. Special legal capacity means that a legal entity has only those civil rights and bears only those obligations that are provided for in its constituent documents and correspond to the purpose of creating a legal entity. The requirements for special legal capacity apply to institutions and other non-profit organizations, as well as unitary state and municipal and some other commercial organizations expressly specified in legislation. Consequently, if the special legal capacity of a legal entity does not include the implementation of foreign economic activity, then the person does not have the right to engage in it.

The vast majority of legal entities classified as commercial organizations, has general legal capacity.

Individuals are citizens of the Russian Federation, foreign citizens and stateless persons.

The legal status of citizens is characterized by the concept of legal capacity and capacity. Issues of legal capacity and capacity of citizens are regulated by the Civil Code of the Russian Federation. The Civil Code established equal legal capacity for all citizens. Foreign citizens and stateless persons enjoy civil legal capacity in the Russian Federation on an equal basis with Russian citizens. They are given national treatment. In this case, this means that foreign citizens and stateless persons have the same rights in the customs sphere as Russian citizens, and cannot have any rights other than those granted to citizens of the Russian Federation. However, foreign citizens cannot be subjects of certain customs relations, for example, they cannot be government employees. Foreign citizens and stateless persons are responsible for administrative offenses in the field of customs affairs (violations of customs rules) on a common basis with Russian citizens.

Individuals enjoy the same rights to move goods and vehicles across the customs border as legal entities, however, when moving goods and vehicles by individuals, the purpose of movement (for personal use or commercial use), the nature of the goods and their quantity, and frequency are important. movement of goods across the customs border, which must be established: for personal, family, household and other needs not related to business activities (for personal use) or commercial purposes. Goods intended for personal use are subject to declaration, customs clearance and customs control in a simplified manner.

In the field of customs, there has been a tendency to expand the scope of activities of individuals and legal entities engaged in professional intermediation. Intermediary functions in this area are carried out by customs brokers, who are subjects of customs legal relations.

Among the international organizations - subjects of customs law can be named, for example, the World customs organization, Council of Heads of Customs Services of the CIS Countries, etc.

1.2 Unified system of customs authorities of the Russian Federation

The term “customs authorities” is used by current laws - they are not identified in the Constitution as a special component of the state mechanism. Customs authorities can be defined as government bodies intended to directly implement, through special methods government activities in the field of customs and other related areas and vested with special powers for this purpose. Customs authorities are classified as the executive branch of government, since their function is to implement law in the customs sphere. Their main goal is to organize the process of transporting goods and vehicles across the customs border, maintaining and protecting a certain procedure for carrying out such transportation and preventing violations of this order. Therefore, customs authorities can be described as law enforcement. As law enforcement agencies, customs authorities protect the economic sovereignty and economic security of Russia, the rights and legitimate interests of participants in customs legal relations. Customs authorities are authorized to carry out state coercion in order to combat crimes and administrative offenses in the customs sphere.

Unified system of customs authorities of Russia in general view can be defined as a set of independent links determined by functional community, characterized by common goals and objectives, as well as the vertical subordination of lower levels to higher ones. Moreover, each organ, in accordance with its place and position in common system plays a certain role, performing a greater or lesser volume of functions assigned by the state to the customs authorities as a whole.

This system has four links:

)FTS,

)regional customs departments,

)customs,

)customs posts.

The four-tier structure of the customs authorities system is legislated and reflected in Article 10 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation”

Relationships in the system of customs authorities are based on the principle of a combination of centralization and decentralization. Centralization is expressed in strict hierarchical subordination and control of lower bodies of the customs system by higher ones.

Decentralization is manifested in the presence of each customs authority strictly defined competence to carry out customs business on the territory under its jurisdiction and the combination of a single centralized leadership with the initiative and responsibility of lower customs authorities for the performance of the functions assigned to them.

Customs authorities perform the functions assigned to them on a unified legal basis. The unity of the system of customs authorities is also emphasized by the presence of a single state symbol: all customs authorities and sea and river vessels at their disposal have their own flag, and vehicles and aircraft have an identification mark (the emblem of the customs authorities).

The activities of customs authorities must be carried out in strict accordance with the Constitution of the Russian Federation, Russian laws and international treaties of the Russian Federation on customs issues. For unlawful decisions, actions or inaction of their officials during the performance of their official duties, customs authorities and customs service organizations are liable as legal entities in accordance with the Civil Code of the Russian Federation (Article 1068), unless otherwise expressly provided for by the international treaty whose norms are violated. And the customs officers directly responsible for this bear disciplinary, administrative, criminal or other liability in accordance with the legislation of the Russian Federation.

1.3 Basic powers, responsibilities, functions of maintenance

The customs authorities of Russia are state bodies that regulate legal relations that arise, change and cease in the field of customs affairs.

The legal status of customs authorities is determined by their place and role in the general system of government bodies of the Russian Federation. Customs authorities are an integral part of the system of federal executive authorities of the Russian Federation. The structure of federal executive authorities was determined by the Decree of the President of the Russian Federation of August 14, 1996 and approved in new edition By Decree of the President of the Russian Federation of July 9, 1997

Based on the understanding of the federal executive power as an activity consisting in the practical implementation of the norms and provisions of the Constitution of the Russian Federation, federal laws and other legal acts, we can say that customs authorities carry out executive and administrative activities in the field of customs affairs. This activity consists of the day-to-day practical organization and implementation of customs affairs in the country.

Customs authorities operate under the general leadership of the President of the Russian Federation and the Government of the Russian Federation and have strictly defined competence in the field of customs affairs.

The competence of customs authorities is a system of powers, functions and tasks assigned by the state to customs authorities, in their unbreakable connection between themselves. The state grants customs authorities certain powers to perform the functions assigned to them and solve the tasks assigned to them. The powers of customs authorities consist of the totality of their rights in relation to managed objects and responsibilities to the individual, society and the state. No other government bodies have the right to make decisions on issues within the competence of customs authorities.

Customs authorities perform the following main functions (responsibilities):

) carry out customs control, improve methods for performing customs operations and conducting customs control, create conditions that facilitate the acceleration of trade turnover when importing goods into the Russian Federation and exporting goods from the Russian Federation;

) promote the development of foreign trade of the Russian Federation, foreign economic relations of the constituent entities of the Russian Federation, acceleration of trade turnover;

) maintain customs statistics of foreign trade and special customs statistics;

) collect customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, control the correctness of calculation and timely payment of these duties, taxes and fees, take measures for their forced collection;

) ensure on the territory of the Russian Federation compliance with the procedure for the movement of goods and vehicles of international transportation across the customs border of the Customs Union;

) ensure, unless otherwise established by the legislation of the Russian Federation, compliance with the prohibitions and restrictions established in accordance with international treaties of the member states of the Customs Union and the legislation of the Russian Federation in relation to goods imported into the Russian Federation and exported from the Russian Federation;

) ensure, within their competence, the protection of rights to intellectual property;

) identify, prevent, suppress crimes and administrative offenses referred by the legislation of the Russian Federation to the competence of customs authorities, as well as other related crimes and offenses, carry out urgent investigative actions and carry out preliminary investigations in the form of inquiries in criminal cases about these crimes, carry out administrative proceedings on cases of administrative offenses in the field of customs (violations of customs rules), provide assistance in the fight against corruption and international terrorism, combat the illicit trafficking of intellectual property, narcotic drugs, psychotropic substances, weapons and ammunition, cultural property and other items , transported across the customs border of the Customs Union and (or) across the State border of the Russian Federation;

) promote the implementation of measures to protect state security, public order, morality of the population, life and health of humans, animals and plants, environmental protection natural environment, protecting the interests of consumers of goods imported into the Russian Federation;

) exercise, within their competence, control over currency transactions related to the movement of goods across the customs border of the Customs Union, as well as the import of goods into the Russian Federation and their export from the Russian Federation, in accordance with international treaties of the member states of the Customs Union, the currency legislation of the Russian Federation Federation and the regulatory legal acts of currency regulatory authorities adopted in accordance with it;

) promote the development of the export and transit potential of the Russian Federation, optimize the export structure, protect the interests of domestic producers using customs regulations, constantly improve the customs control system, which promotes the optimal use of customs authorities’ resources;

) provide, in accordance with the international treaty of the member states of the Customs Union, measures to combat the legalization (laundering) of proceeds from crime and the financing of terrorism when exercising control over the movement across the customs border of the Customs Union of the currencies of the member states of the Customs Union, securities and (or ) currency valuables, traveler's checks;

) explain to interested parties their rights and obligations in the field of customs legal relations, provide assistance, within the limits of their powers, to participants in foreign economic activity in the exercise of their rights when carrying out customs operations in relation to goods and vehicles of international transportation;

) ensure the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, carry out cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs issues;

) provide information and consultation in the field of customs affairs, provide state bodies, organizations and citizens with information on customs matters in the prescribed manner;

) carry out research and development activities in the field of customs affairs.

Federal laws may assign other functions (responsibilities) to customs authorities.

To perform the functions (responsibilities) assigned to them, customs authorities have the following rights:

) 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;

) 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;

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

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

) 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 the persons preparing them who commit or have committed, as well as for the purpose of ensuring one’s own safety;

) 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;

) 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), for the prevention of crimes, preliminary investigation in 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;

) 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;

) 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;

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

) bring to the courts or arbitration courts claims and statements:

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;

) 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;

) exercise other rights provided for by this Federal Law and other federal laws.

When customs authorities are assigned supervisory or control functions in other areas, the powers of customs authorities to perform these functions are determined by federal law, in accordance with which other control or supervisory functions are assigned to customs authorities.

In accordance with administrative (Administrative Code of the Russian Federation, Disciplinary Charter of the Customs Service of the Russian Federation), criminal (Criminal Code of the Russian Federation) and civil (Civil Code of the Russian Federation) legislation, customs officials may be brought to disciplinary, administrative, criminal or civil liability, for example, for exceeding official duties authority, abuse of power, negligence, etc.

Clause 2 of Article 25 of the Customs Code of the Customs Union establishes the obligation of customs authorities to compensate for damage caused to persons and their property as a result of their unlawful decisions, as well as unlawful actions (inaction) of their officials and other employees in the performance of their official or labor duties. It should be noted that civil liability in the form of compensation for losses (including lost profits) is borne by the customs authorities themselves, and not by their officials who committed certain unlawful actions.

Damage caused by customs authorities and their officials is compensated in accordance with the Civil Code of the Russian Federation (Articles 15, 1064, 1069, etc.) and the Budget Code of the Russian Federation (Articles 158, 255, etc.).

As a general rule, damage caused by lawful actions of customs authorities and their officials (for example, opening packaging during a customs inspection, taking a sample for examination, etc.) is not subject to compensation. Damage caused by lawful actions is compensated only when there is a direct indication of this in the Labor Code of the Customs Union or other federal law.

Issues of responsibility of customs authorities and their officials, along with the Labor Code of the Russian Federation, are also regulated by the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation provides for the responsibility of customs authorities for losses caused to taxpayers (payers of customs duties) as a result of their unlawful actions (decisions) or inaction, as well as unlawful actions (decisions) or inaction of customs officials in the performance of their official duties.

customs authority law

2.Customs authorities of the Russian Federation

.1 Legal status of the Federal Customs Service

The Federal Customs Service (FCS of Russia) is an authorized federal executive body that, in accordance with the legislation of the Russian Federation, carries out the functions of developing state policy and normative legal regulation, control and supervision in the field of customs affairs, as well as the functions of a currency control agent, the functions of conducting transport control at checkpoints across the state border of the Russian Federation and sanitary-quarantine, quarantine-phytosanitary and veterinary control in terms of checking documents in specially equipped and intended for for these purposes, checkpoints across the state border of the Russian Federation (specialized checkpoints) and special functions to combat smuggling, other crimes and administrative offenses.

This service in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Central Bank of the Russian Federation, as well as these Regulations.

The Federal Customs Service carries out its activities directly and through customs authorities and representative offices of the Service abroad in interaction with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation and authorities local government, the Central Bank of the Russian Federation, public associations and other organizations.

In accordance with the terms of reference listed in Section II of the Service Regulations, the following types of functions with their included rights and responsibilities can be distinguished:

)Guiding: ensuring uniform application of customs legislation by customs authorities; consideration of complaints against decisions, actions (inactions) of customs authorities and their officials; develop and approve samples of service IDs and the procedure for wearing uniforms; creation, reorganization and liquidation of customs posts; determination of the region of activity of customs authorities;

)Fiscal: collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, taking measures to enforce them;

)Law enforcement: carrying out proceedings in cases of administrative offenses; conducting inquiries and urgent investigative actions; conducted operational-search activities;

)Control: implementation of customs clearance and customs control, currency control; carrying out control, including financial control, over the activities of customs authorities and representative offices of the Service abroad;

)Permitting: maintaining registers of persons carrying out activities in the field of customs, customs register of intellectual property objects; cancellation of qualification certificates of customs clearance specialists; issuing licenses to establish a free warehouse;

)Coordination: interaction with other executive authorities of the Federation and its subjects, local governments, Central Bank the Russian Federation, public associations and other organizations, as well as government bodies of foreign states and international organizations;

)Information: informing and consulting free of charge on customs issues for participants in foreign economic activity; providing legal entities and individuals with clarification on customs issues;

)Organizational: performing the function of the main manager of the recipient of federal budget funds; organization of professional training for customs officials; creation of advisory and expert bodies; holding competitions and concluding government contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Service

The head of the Service is appointed and dismissed from the position by the Government of the Russian Federation. He is personally responsible for the implementation of the powers assigned to the Service. His deputies are appointed to the position and dismissed from it by the Government of the Russian Federation on the proposal of the head of the Federal Customs Service of Russia.

There is a clear differentiation of functions between the divisions of the Service. Let's give a few examples.

The Main Department of Commodity Nomenclature and Trade Restrictions organizes the maintenance and practical application of the Commodity Nomenclature of Foreign Economic Activity, organizes control over the correct classification of goods and compliance with prohibitions and restrictions by participants in foreign economic activity. The Federal Customs Revenue Department manages the activities of regional customs departments and customs offices to ensure full and timely payment of customs duties. The Customs Control Organization Department plans the work of customs authorities to carry out control and organizes for these purposes the necessary interaction with border troops, sanitary-quarantine, veterinary and other government bodies. The Legal Department provides opinions on draft laws and regulations as they relate to customs matters. The Customs Cooperation Department organizes interstate cooperation in the customs field with countries near and far abroad.

Financing of the costs of maintaining the Federal Customs Service is carried out mainly through allocations for the maintenance of government bodies provided for the maintenance of the Service and the implementation of the functions assigned to it.

The main goal of the Federal Customs Service is to ensure optimal operation of local customs authorities, since this is where the main customs procedures are carried out, specific facts of smuggling are identified, and customs duties are collected.

2.2 Legal status of regional customs departments

The entire territory of Russia is divided into customs districts, in which regional customs departments operating in the foreign economic activities of regions or constituent entities of the Federation operate. The territorial federal customs authorities include regional customs departments, customs and customs posts. The legal basis of their activities is regulated by the general provisions on the regional customs administration and customs, approved by order of the Federal Customs Service of January 12, 2005. No. 7 and the General Regulations on the Customs Post, approved by Order of the Federal Customs Service of August 13, 2007 No. 965.

Regional customs departments are part of the unified system of customs authorities of Russia and manage customs affairs in the territory of their jurisdiction under the direct supervision of the Federal Customs Service. The creation of such an intermediate link is explained by the geographical scale of Russia: it is very difficult to manage customs houses and customs posts from the center (Appendix 1).

In connection with the creation of federal districts on Russian territory, the system of regional customs departments underwent transformation by reducing their number from 15 to seven. These include: Central (in Moscow), Northwestern (in St. Petersburg), Southern (in Rostov-on-Don), Volga (in Nizhny Novgorod), Ural (in Yekaterinburg), Siberian (in Novosibirsk), Far Eastern (in Vladivostok), North Caucasian (in Mineralnye Vody).

The experience of the formation of the Russian state has shown the deep interconnection of federal and customs relations of the constituent entities of the Federation among themselves and with the federal center. The importance of regional departments in these relations can hardly be overestimated.

Based on the tasks performed, the departments monitor all activities of lower customs authorities and their compliance with the legislation of the Russian Federation; conduct examinations and studies of goods and vehicles transported across the customs border, as well as documents containing information about them; participate in the implementation of currency control; accept necessary measures to ensure complete and timely transfer of customs payments to the federal budget; develop and organize a system of measures for the prevention of crimes and administrative offenses within the competence of customs authorities.

As higher authorities, regional departments consider complaints from individuals and legal entities and protests from the prosecutor against decisions in cases of administrative offenses - violations of customs rules, issued by regional customs. They are obliged to organize receptions of citizens, ensure timely and complete consideration of applications from citizens and legal entities, make decisions on them and send responses to applicants within the period established by law, as well as monitor the timely and complete consideration of these applications by subordinate customs authorities. The departments issue legal acts of an administrative and organizational nature, monitor compliance with the legislation of the Russian Federation when issuing legal acts of subordinate customs authorities, and take measures to cancel or amend these acts in case of their non-compliance with Russian legislation.

RTU solves its problems directly and, mainly, through lower-level objects. At the same time, it interacts with other executive authorities (federal and constituent entities of the Russian Federation), local governments, commercial and non-profit organizations, and citizens located in the region, including law enforcement agencies. Funded from the state budget and other sources.

From the statuses of the Federal Customs Service of the Russian Federation and the RTU, it follows that they have identical functions - with the difference that the FCS oversees the entire customs territory of the country, and the RTU operates within its region and, within these limits, acts either as a co-developer-co-executor, or as a conductor of the FCS policy.

RTU as a co-developer and co-executor:

coordinates the collection of primary data on the customs situation in the region, organizes their processing for statistical research, information purposes, including for the preparation of reviews, notification of executive authorities, as well as for use in educational, methodological, explanatory and similar events organized by RTU and to update the regulatory framework.

participates and organizes the participation of lower authorities in research work designed to develop legislation and improve customs policy, to ensure the unity of the customs territory and the economic security of the country.

controls the use of progressive solutions in the development of legal, organizational, technological and other aspects of the development of the region, including infrastructure, makes relevant proposals and programs (its own and lower bodies) to the Federal Customs Service of the Russian Federation.

The regional customs department is headed by a chief who is appointed and dismissed in the manner established by the head of the Federal Customs Service. He bears personal responsibility for the implementation of the powers assigned to the department, the implementation of programs, plans and performance indicators of the body entrusted to him. The head of the department has the right to issue administrative documents on issues within his competence and organize control over their implementation. Regional customs departments act, on the one hand, from the position of a representative of the state body for foreign trade regulation, and on the other, as a regional representative of foreign economic activity.

2.3 Customs and customs posts

Customs houses and customs posts perform the functions of direct customs control, customs clearance, prevention of smuggling, as well as the functions of collecting and analyzing statistical information.

Customs is essentially a link between the domestic economy and the world economy. Despite the difficulties historical development of various states, customs has been and remains the most important institution of statehood. History has repeatedly confirmed the special place, role and merits of customs in implementing protectionism, replenishing the state treasury, regulating foreign economic relations, protecting national economic security, and combating smuggling.

In accordance with the tasks assigned to customs, it exercises the following main powers:

· Carrying out customs clearance and customs control of goods and vehicles moved across the customs border;

· Collection of customs duties, ensuring the correctness of their calculation and timely payment;

· Ensuring compliance with prohibitions and restrictions established by the legislation of the Russian Federation on state regulation of foreign trade activities;

· Protection of intellectual property rights;

· Operational search activities, inquiries and urgent investigative actions;

· Implementation of currency control within its competence;

· Conducting proceedings in cases of administrative offenses and considering such cases;

· Generalization and analysis of law enforcement and judicial practice in the region of its activity.

Customs authorities manage the customs posts subordinate to them and monitor their compliance with legislation when carrying out customs procedures.

The head of customs manages it on the principles of unity of command and personal responsibility. He is appointed to the position and dismissed from it in the manner established by the head of the Federal Customs Service. The candidacy for the position of head of customs must be agreed upon with the highest official of the subject of the Federation.

Customs posts, as a rule, are not independent, are not legal entities, and operate under the direct supervision of customs or regional customs departments. Individual customs posts may be recognized as legal entities by decision of the Federal Customs Service. All customs posts carry out the functions inherent in this type of administration: they collect customs payments, carry out customs control, and suppress offenses in the customs sphere. Thus, the four-tier system of customs authorities is justified, well-established and meets the tasks assigned to it.

The creation, reorganization and liquidation of a customs post is carried out by the Federal Customs Service. His boss is appointed to the position and dismissed from it by order of the Regional Customs Administration (a post with the status of a legal entity - by order of the Federal Service).

What are the main tasks of a customs post? This is first of all:

· Direct implementation of customs affairs in the region of activity;

· Participation, within the limits of its competence, in the implementation of measures in the region aimed at ensuring the unity of the customs territory of Russia, the economic security of the country in terms of customs affairs, as well as in ensuring the protection of the economic interests of the Russian Federation in the subordinate region;

· Customs clearance and control; application of economic policy measures in the region of activity;

· Ensuring compliance and uniform application of the legislation of the Russian Federation in its activities;

· The fight against administrative offenses, the proceedings for which fall within the competence of the customs authorities.

A customs post, which is a legal entity, ensures, within its competence, the protection of information constituting a state secret, as well as information classified by it.

Conclusion

In my work, revealing the topic, I examined the concepts of the subject of customs law, described the unified system of customs authorities, considered legal status Federal Customs Service, Regional Customs Administration, Customs and Customs Post.

The research carried out allows us to draw conclusions.

In a broad sense, the subject of customs law is understood as participants in customs legal relations endowed with rights and responsibilities in the customs sphere. subjects of customs law, as elements of the state apparatus, have powers within their competence, official functional responsibilities determined by this competence, and in addition, they are subject to special requirements.

The customs authority is government agency executive power ( federal service and its subordinate bodies), endowed with special competence, carrying out, under the direct leadership of the Government of the Russian Federation, the functions of normative legal regulation, control and supervision in the field of customs affairs in order to promote the development of foreign trade.

The customs authorities constitute a single federal centralized system, which includes:

.Federal Customs Service

.Regional customs departments

Customs

.Customs posts

A distinctive feature and value of the existing unified system of customs authorities is that it distributes general powers and functions between customs authorities from top to bottom, makes it possible to streamline the construction and functioning of each customs authority, to organize effective management of the system as a whole and its individual subsystems at all levels.

Thanks to this, there is every reason to assert that a modern multifunctional customs service has been created and operates in Russia, influencing the regulation of a market economy and, within its competence, promoting the convergence of the new economic system of Russia with the world economic system.

I think that with the development of customs business, new customs structures and links will appear and be created that correspond to the changing, dynamic needs and tasks in the field of customs business. In connection with the above, it can be argued that currently the system of customs authorities is a system of bodies whose activities are aimed at ensuring the economic security of the Russian Federation, as well as ensuring law and order in the field of customs affairs.

List of sources used

.Constitution of the Russian Federation. - Ed. Omega - L., 2011. - 63 p.

.Code of Administrative Offenses of the Russian Federation. - Ed. Omega-L, 2011. - 334 p.

.Tax Code of the Russian Federation. - Ed. Eksmo, 2011. - 896 p.

.Customs Code of the Customs Union / Ed. G. Yu. Kasyanova. - M.: ABAC, 2011. - 256 p.

.Federal Law “On Customs Regulation in the Russian Federation”. - Moscow: Prospekt, 2011. - 256 p.

.Decree of the President of the Russian Federation of July 2, 2005 No. 773 “Issues of interaction and coordination of the activities of executive authorities of the constituent entities of the Russian Federation and territorial bodies of federal executive authorities.”

.Decree of the President of the Russian Federation of May 13, 2000 N 849 “On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District.”

.Bakaeva O. Yu. Customs law: a course of lectures / O. Yu. Bakaeva, G. V. Matvienko. - M.: RAP, Eksmo, 2009. - 272 p. - (Training course: short and accessible).

.Bakaeva O. Yu., Matvienko G. V. Customs law: Textbook - 2nd ed., revised. and additional - M.: Lawyer, 2010. - 504 p.

11.<#"justify">Application

Table. Regional departments and customs offices of direct subordination

Territorial and structural division of the customs authorities of the Russian FederationName of RTU Number of customs offices Number of operators. customs quantity there. postsNumber of subjects RF Central Customs Administration 18111518 North-West Customs. department 14210811 Southern Customs Department 815013 Volga Customs Department 814815 Ural Customs Department 91486 Siberian Customs Department 1227012 Dalnevo. customs department 1415010 North Caucasus. customs department 31177Customs directly subordinate to the Federal Customs Service of RussiaVnukovskayaDomodedovoSheremetyevskayaCentral EnergyCentral Base CustomsTsen. customs (film center of the Federal Customs Service of Russia) Central excise customs