LawState and Law

Customs control

As a means of implementing the country's customs policy , various forms of customs control are used, which is a set of measures that are carried out by the authorized bodies. These measures are aimed at ensuring compliance with relevant legislation.

Customs control provides for determining the compliance of operations that are carried out by the parties to customs and legal relations, the requirements of customs legislation. For this, various kinds of checks are used. Customs control also involves activities to identify various violations.

Authorized bodies verify the movement of vehicles and goods. In the system of internal financial control they have a special role. They carry out customs control in accordance with their rights and duties, which, in turn, are similar to the duties and rights of tax inspections. In particular, they are authorized to carry out tax inspections, study documents, suspend operations, apply sanctions and so on.

The Federal Customs Service is the executive body. Its activities are carried out in accordance with the law. The service is authorized to perform not only customs control and supervision, but also perform the functions of an agent for currency checks, special tasks to combat smuggled goods, administrative offenses and other crimes.

The activities of the Federal Customs Service are carried out through the relevant bodies and representative offices outside the country. At the same time, there is interaction with other federal executive bodies, local governments, public organizations and other associations.

The tasks of the Federal Customs Service include:

  1. Collection of taxes, compensatory, special, anti-dumping duties, fees. In addition, the service verifies the accuracy of the accrual and the timeliness of the payment of these amounts, takes measures, if necessary, to enforce them.
  2. Supervision of observance of restrictions and prohibitions established by the legislation and related to vehicles and goods moved to customs control zones.
  3. Decision-making on the classification of relocated objects in accordance with the commodity list of foreign economic activities and ensuring the publication of these decisions.
  4. Control over the uniform use of customs legislation by the relevant authorities.
  5. Ensuring, within the scope of its competence, the protection of intellectual property rights.

To resolve the tasks established within the framework of powers, the customs authorities carry out:

  1. Maintenance of the register of credit institutions, banks and other institutions that are entitled to issue guarantees for payment of duties and fees.
  2. Advising and informing free of charge the parties to foreign economic activity.
  3. Maintenance of customs registers of intellectual property objects, customs statistics on foreign trade.
  4. Currency control of operations that involve the movement of objects across the border.
  5. Proceedings on cases of administrative violations, their consideration in accordance with the law.
  6. Inquiry and execution of certain investigative actions within the framework of the criminal procedural legislation of the Russian Federation.
  7. Operational-search activities.
  8. Fulfillment of the duties of the main administrator and recipient of funds from the federal budget, which are aimed at maintaining the service itself and realizing its functions.

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