Foreign economic activity. Federal Customs Service, its place and functions in the sphere of state regulation of foreign economic activity (the most important)

Lecture notes, cheat sheets
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Foreign economic activity. Federal Customs Service, its place and functions in the sphere of state regulation of foreign economic activity (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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85. Federal Customs Service, its place and functions in the field of state regulation of foreign economic activity

By Decree of the President of the Russian Federation "On the System and Structure of Federal Executive Bodies" the State Customs Committee of the Russian Federation was transformed into the Federal Customs Service. Decree of the Government of the Russian Federation of August 21, 2004 No. 429 "On the Federal Customs Service" (as amended and supplemented on June 10, 2005) approved the Regulations on the Federal Customs Service. In accordance with the Regulations, the Federal Customs Service is a federal executive body exercising, in accordance with the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

The Federal Customs Service is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation.

The Federal Customs Service exercises the following powers in the established field of activity:

1) collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, controls the correctness of calculation and timeliness of payment of the said duties, taxes and fees, takes measures for their enforcement;

2) ensures compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of Russia in relation to goods transported across the customs border of the Russian Federation;

3) carry out customs clearance and customs control;

4) carries out, in accordance with the established procedure, the maintenance of commodity nomenclatures of foreign economic activity and the adoption of decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation;

5) takes, in accordance with the established procedure, preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, on the origin of goods from a particular country (country of origin of goods).

As part of the implementation of the granted powers, the Federal Customs Service carries out:

▪ maintaining registers of persons carrying out activities in the field of customs;

▪ maintaining a register of banks and other credit organizations that have the right to issue bank guarantees for payment of customs duties;

▪ maintaining a customs register of intellectual property objects;

▪ cancellation of qualification certificates of customs clearance specialists;

▪ issuing licenses to establish a free warehouse;

▪ informs and provides free consultations on customs issues to participants in foreign economic activity;

▪ carries out, within its competence, currency control of transactions related to the movement of goods and vehicles across the customs border of the Russian Federation;

▪ carries out proceedings on cases of administrative offenses and consideration of such cases;

▪ carries out inquiries and carries out urgent investigative actions;

▪ carries out operational investigative activities;

▪ carries out, in accordance with the established procedure, the development and creation of information systems used by customs authorities;

▪ ensures, within its competence, the protection of information constituting state secrets;

▪ considers complaints against decisions, actions (inaction) of customs authorities and their officials;

▪ interacts in the prescribed manner with government authorities of foreign states and international organizations in the established field of activity;

▪ performs customer functions in developing sketches and producing excise stamps for labeling alcoholic beverages, tobacco and tobacco products imported into the customs territory of the Russian Federation;

▪ implements programs for the development of customs affairs in the Russian Federation.

Author: Bobkova O.V.

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