The customs business belongs to the federal authorities. And the FCS is a service that exercises control and supervision over the customs business in the Russian Federation in accordance with the legislation of the country.
The Federal Customs Service is understood as an executive authority that, in addition to controlling and supervising the customs business, exercises currency control, combating smuggling and other criminal activities (Order of the FCS "On Approval of the General Provision on Regional Customs Administration and Customs Regulations" of 4.09. 14).
The FCS of Russia belongs to the Ministry of Economic Development and Trade of the country.
The head of the FCS is appointed by the government on the proposal of the Ministry of Economic Development and Trade.
The main objectives of the customs service include:
- Effective use of tools to control and regulate the exchange of goods on the territory of the country.
- Realization of trade and political tasks to protect the country's market.
- Motivation to the development of the economy.
- Support for structural adjustment, etc.
The customs business is under the leadership of the President of the country and its government. And the FCS is the central organ of the federal executive power of Russia.
The customs territory of the state consists of:
- Land space.
- The airspace.
- Territorial and inland waters.
Direction of activity
The head of the FCS and the service as a whole follow in their work:
- Constitutional laws.
- Federal laws, ordinances and decrees.
- Decisions and orders of the government of the state.
- International treaties.
- Legal acts of the Ministry of Economic Development and Trade, the Ministry of Finance and the Central Bank of the Russian Federation.
According to the legislative norms, the FCS is an authority exercising the following functions:
- Maintenance of maintenance and publication of the nomenclature of the goods of external economic activity.
- Preparation, approval, publication of decisions on the clarification of the nomenclature of goods.
- Issuance of qualification certificates to customs clearance specialists.
- Metrological support of customs activity.
The main powers of the customs service of the Russian Federation include:
- Implementation of collection of customs duties and taxes, various duties.
- Control of the accuracy of charging and timely payment of fees and taxes, approval of measures for compulsory collection of taxes and duties.
- Compliance with prohibitions and restrictions on the importation of goods into the territory of the country.
- Ensuring the correct application of customs legislation.
- Implementation of customs clearance and control.
- Approval of decisions on the systematization of goods.
- Ensuring the protection of intellectual property (within the competence of the service).
- Maintain a list of citizens and organizations that carry out customs business.
- Maintenance of customs statistics.
- Gratuitously informing participants of foreign economic activities on customs matters.
- Execution of currency control.
- Realization of operatively-search activity, inquiry and production of investigative actions.
- Exercise of other powers, which are stipulated by the legislation of the Russian Federation.
The FCS is the executive body which, for the purpose of implementing the above-mentioned powers, has the right to:
- Creation, reorganization, liquidation of customs posts, specialized bodies, whose authority is limited to individual powers.
- Determination of the scope of activity of customs authorities and approval of provisions on customs authorities.
- Organization of the examination, testing, evaluation and analysis.
- Request information related to the customs.
- Exercising control over the customs bodies of the Russian Federation, located abroad.
- The use of restrictive, preventive or mandatory measures to curb violations.
- Development and approval of samples of service certificates and uniforms.
The customs service in its sphere has no right to legal regulation, as well as management of state property and provision of paid services, in addition to those cases established by federal legislation, decrees of the President of the country, decisions of the government of the country.
The powers and rights entrusted to the customs service determine the internal structure.