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1. Give comparative characteristic legal status customs broker and declarant

One of the main actors in customs legal relations is the declarant. The current customs legislation defines the declarant as a person moving goods, and a customs broker (intermediary), declaring, presenting and presenting goods and vehicles on his own behalf. Declaration (in customs law) is a statement to the customs authority in the form established by law on goods transported across the border and Vehicle Oh.

Thus, in the general case, two persons can act as a declarant - a person moving goods and declaring them independently, and a customs broker, who is a declarant of goods that were directly moved across the border by another person.

In relation to a customs broker (representative), the identification features are:

a) the presence of the status of a Russian legal entity, but not a state-owned enterprise;

b) inclusion in the Register of Customs Brokers;

c) performance of customs operations on behalf of the declarant or other interested parties on their behalf on a contractual basis (rendering services or performing work), representing interests in relations with customs authorities by virtue of an obligation arising from law or an agreement;

d) the possibility of limiting the scope of their activities for the performance of customs operations;

e) the presence in the state of at least two employees - customs clearance specialists with a qualification certificate.

Even a superficial study of the current customs legislation shows that at present the legislator, in principle, seeks to separate the status of a customs broker from the status of represented persons - the declarant and persons responsible for performing customs operations for the release of goods: a customs broker (representative) does not acquire the status of a represented person. However, upon closer examination, such a position of the legislator turns out to be unacceptably contradictory, since in customs legal relations the declarant is separated from the customs broker no more than the represented person is separated from his representative in any legal relations. The contradiction is explained by insufficiently clear definitions contained in the customs legislation, namely, the declarant is not the person declaring the goods, which would be the most logical, but the persons having the obligation to perform customs operations for the release of goods, as well as any other persons authorized to in accordance with the civil legislation of Russia to dispose of goods in the customs territory.

The difference in the status of a customs broker and a declarant must be sought mainly in the area of ​​their duties and responsibilities, since, when performing customs operations, a customs broker has the same rights as a person who authorizes a customs broker to represent his interests in relations with customs authorities.

The duties of a customs broker during customs clearance, more precisely, in its part related to customs regimes and other customs procedures, are determined by the requirements and conditions established in relation to customs operations necessary to place goods under a customs regime or other customs procedure. The performance of such operations does not impose on the customs broker the obligation to perform operations related to the completion of the customs regime, as well as other obligations that are assigned only to the person obliged to perform operations for the release of goods, the carrier or another person. Thus, the duties of a customs broker are determined by the legislator at the stage of placing goods under customs regimes.

The declarant is obliged to submit a customs declaration and submit to the customs authority Required documents and information, at the request of the customs authority to present the declared goods, pay customs duties or ensure their payment. With regard to the latter obligation, the customs broker shall pay customs duties and taxes, if the content of the customs regime determined for the declaration of goods provides for their payment. For the payment of customs duties when declaring goods, the customs broker bears the same responsibility as the declarant.

The above provisions make it possible to assert that, firstly, the difference in the status of a customs broker and a declarant is reduced to limiting the duties of a customs broker. Secondly, at the stage of placing goods under the customs regime or other customs procedure, there are no grounds to distinguish the rights and obligations of the subjects under consideration.

The relations of a customs broker (representative) with declarants and other interested parties are built on a contractual basis. The refusal of a customs broker (representative) to conclude a contract if he has the opportunity to provide a service or perform work is not allowed. Accordingly, the relationship between the broker and the declarant is based on the concluded commission agreement.

The activity of a broker in relation to the declarant is of an intermediary nature, the economic status of a customs broker as an intermediary is established within the framework of the regulation of the customs business and is not absolute, but refers exclusively to legal relations arising within the framework of the customs business, and not within the framework of property turnover regulated by civil law .

2. Calculate the customs value of a consignment of textiles supplied under a sales contract from Copenhagen to Moscow. Basic conditions - FOB Copenhagen Airport, lot size - 1000 kg, price of goods - 9 dollars per kg. Shipping costs: packaging $10, delivery to origin airport $25, transfer from origin airport to destination port $725, pickup from destination airport $100, insurance $14

To determine the customs value of goods imported into the Russian Federation, six methods are used in the given order:

1) at the transaction price of imported goods;

2) at the transaction price with identical goods;

3) at the price of a transaction with similar goods;

4) cost subtraction;

5) cost addition;

6) backup method.

The main method for determining the customs value for purchase and sale transactions (ie transactions on a value basis) is valuation at the transaction price of imported goods (method 1). Therefore, we will assess the customs value of the goods based on the specified method.

The customs value of goods imported into the customs territory Russian Federation, is the value of the transaction, that is, the price actually paid or payable for the goods when they are sold for export to the Russian Federation

Lot size - 1000 kg.* 9 = $9000

When determining the customs value of imported goods according to the method based on the value of a transaction with imported goods, the price actually paid or payable for these goods must be additionally added:

1) expenses in the amount in which they are incurred by the buyer, but which are not included in the price actually paid or payable:

to pay remuneration to an agent (intermediary), with the exception of remuneration paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;

on a container, if for customs purposes it is considered as a single unit with the goods;

per packaging including cost packaging materials and packing works;

2) the appropriately allocated cost of the following goods and services, directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale for export to the Russian Federation of the goods being valued, in the amount not included in the price actually paid or payable :

raw materials, materials and components that are integral part imported goods;

tools, stamps, molds and other similar items used in the production of imported goods;

materials used in the production of imported goods;

design, development, engineering, design work, design, decoration, drawings and sketches produced (executed) in any country, except for the Russian Federation, and necessary for the production of the goods being valued;

3) payments for the use of intellectual property (with the exception of payments for the right to reproduce in the Russian Federation), which relate to the goods being valued and which the buyer must pay directly or indirectly as a condition for the sale of such goods, in an amount not included in the price actually paid or payable, provided that such payments relate only to imported goods;

4) any part of the income received as a result of the subsequent sale, disposal in any other way or use of the goods, which is directly or indirectly due to the seller;

5) expenses for the transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

6) expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to an airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

7) insurance costs in connection with the international transport of goods.

Accordingly, the price includes:

Packing - $10

Delivery to the airport of departure - $ 25

Transportation from the airport to the port - $725

Airport pickup - $100

Insurance - $14

Thus, the customs value of the goods is: 9000+10+725+100+25+14=9874 dollars. To be recalculated in rubles.

3. Determine the product code according to the commodity nomenclature of foreign economic activity: tires for trucks with a load index of more than 121: 9: 00Р200 - 4 0

customs broker declarant legislation

The code of the desired product is determined in accordance with the Commodity Nomenclature foreign economic activity.

The product you are looking for is in group 40. "Rubber, rubber and products from them", subgroup 4011 - new rubber tires.

Has code 4011 20 900

4. A detachment of border troops detained a Russian citizen Shaposhnikov near the village of Kudryaevka, Isilkulsky district, Omsk region, who was moving in a GAZ car - 3 110 in the direction of the village of Karaganda r. Kazakhstan. During the inspection, spare parts for cars and car care products were found in the trunk of the car. The materials on the case of an administrative offense were transferred to the Isilkul customs post for resolution on the merits. Qualify the action. Are the actions of the order legal?

All goods and vehicles moving through customs border are subject to customs clearance and customs control in the manner and on the terms provided for by the Customs Code of the Customs Union.

In accordance with the Customs Code of the Customs Union, the movement of goods and vehicles across the customs border is the performance of actions for the import into the customs territory of the Russian Federation or for the export from this territory of goods and vehicles by any means.

At the same time, import means the actual crossing of goods and vehicles of the customs border and all subsequent actions provided for by the Customs Code of the Customs Union with goods and vehicles until they are released by the customs authorities, and export means the filing of a customs declaration or the performance of actions directly aimed at the export of goods and vehicles from the customs territory, as well as all subsequent actions with goods and vehicles provided for by the Customs Code of the Customs Union until they actually cross the customs border.

It can be assumed that Shaposhnikov did not pass through the border checkpoint. Accordingly, Shaposhnikov's actions can be classified as an offense under Art. 16.1 of the Code of Administrative Offenses of the Russian Federation - Violation of the procedure for the arrival of goods and (or) vehicles international transportation into the customs territory of the Customs Union by importing them in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the states - members of the Customs Union or outside the working hours of the customs authorities or the performance of actions directly aimed at the actual crossing of the customs border of the Customs Union by goods and (or ) vehicles of international transportation upon their departure from the customs territory of the Customs Union in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the Member States of the Customs Union or outside the working hours of the customs authorities or without the permission of the customs authority, shall entail the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense; on officials - from ten thousand to twenty thousand roubles. In accordance with Part 1 of Art. 23.8 of the Code of Administrative Offenses, under Parts 1 and 3 of Art. 16.1 of the Code are considered by the customs authorities.

In accordance with Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, the following have the right to consider cases of administrative offenses:

1) the head of the federal body executive power authorized in the field of customs affairs, his deputies;

2) heads of regional customs departments, their deputies;

3) heads of customs, their deputies;

4) heads of customs posts - about administrative offenses committed by individuals.

Accordingly, this offense can legitimately be considered by the head of the Isilkul customs post. Protocol in accordance with Part 1 of Art. 23.3 of the Code of Administrative Offenses of the Russian Federation are also composed of these bodies. In accordance with the current legislation, the border troops are not entitled to draw up a report on the commission of the offense in question. Therefore, in this part (drawing up the case materials, protocol), their actions cannot be recognized as lawful.

WITHlist of sources used

1. Customs Code of the Customs Union (annex to the Agreement on the Customs Code of the Customs Union, decision Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 No. 17))

4. Bakaeva O.Yu. Customs fiscal revenues: legal regulation / Ed. N.I. Khimicheva. M., 2015.

5. Moiseev V.N. Customs duty in the system of mandatory payments M., 2010

6. Sorokina M.N. Customs duty as the main customs payment: basics legal regulation M., 2011.

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1. GENERAL PROVISIONS

1.1. Customs law as a complex branch of Russian law. Subject of customs law

Customs law- a complex branch of Russian law that regulates relations in the field of customs, including relations to establish the procedure for the movement of goods and vehicles across the customs border, relations arising in the process of customs clearance and customs control appeals against acts, actions (inaction) of the customs authorities and their officials, as well as relations on the establishment and application of customs regimes, the establishment, introduction and collection of customs payments. The customs business is a set of methods and means of ensuring compliance with the measures of customs and tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.

Apart from legal regulations customs legislation, customs legal relations are regulated by the norms of constitutional, international, administrative, tax, financial law.

Customs law is divided into General and Special parts.

The general part includes such legal institutions as the concept and sources of customs law, the basic principles for the movement of goods and vehicles across the customs border, the concept of a customs authority, etc.

The Special Part includes such sub-sectors of customs law as customs regimes, customs clearance, customs payments, etc.

The subject of customs law are customs relations. Customs relationship is a social relationship that arises in connection with the implementation by the subjects of customs law of their rights and obligations in the field of customs.

The subject of customs legal relations is:

vehicle.

Product– any movable property moved across the customs border, including information carriers, the currency of the member states of the Customs Union, securities and (or) currency values, traveler's checks, electrical and other types of energy, as well as other moving things equated to real estate.

Goods for personal use- goods intended for personal, family, household and other purposes not related to the implementation entrepreneurial activity, the needs of individuals moving across the customs border in accompanied or unaccompanied baggage, international postal items or otherwise.

Goods of the Customs Union- goods located in the customs territory of the Customs Union:

fully produced in the territories of the member states of the Customs Union;

imported into the customs territory of the Customs Union and acquired the status of goods of the Customs Union;

manufactured in the territories of the states - members of the Customs Union from completely produced in the territories of the states - members of the Customs Union and imported into the customs territory of the Customs Union and (or) foreign goods.

Vehicles- a category of goods that includes any ship, aircraft, motor vehicle, trailer, semi-trailer, railway vehicle (railway rolling stock, railway rolling stock unit) or container with the technical passports or technical forms provided for them, spare parts, accessories and equipment , fuels and lubricants, coolants and other technical liquids contained in the filling tanks provided for by their design, if they are transported together with the indicated vehicles.

Vehicles of international transportation- vehicles imported into the customs territory of the Customs Union or exported outside it for the purpose of starting and (or) completing the international transportation of goods, passengers and (or) luggage, with special equipment located on them designed for loading, unloading, processing and protection cargo, logistical supplies and equipment, as well as spare parts and equipment intended for repair, Maintenance or operation of the vehicle en route.

Subjects of customs legal relations are customs authorities, officials of customs authorities, legal entities and individuals, declarant, customs carrier, customs broker, customs clearance specialist, owner of a customs warehouse, owner of a temporary storage warehouse, interested parties.

The object of customs legal relations is the activity of subjects of customs law for the implementation of rights and obligations in the field of customs.

1.2. The concept and legal regime of the customs territory of the Customs Union and the customs border of the Customs Union

Customs Union- a form of trade and economic integration of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, providing for a single customs territory, within which in mutual trade in goods originating from a single customs territory, as well as originating from third countries and released for free circulation in this customs territory, customs duties and restrictions of an economic nature are not applied, with the exception of special protective, anti-dumping and countervailing measures. At the same time, members of the Customs Union apply a single customs tariff and other uniform measures to regulate trade in goods with third countries.

Since the creation of the single customs territory, the members of the Customs Union shall not apply customs duties, quantitative restrictions and equivalent measures in mutual trade. Members of the Customs Union may apply in mutual trade special protective, anti-dumping and countervailing measures, as well as prohibitions and restrictions on imports or exports, necessary to protect public morality, life or health of humans, animals and plants, environmental protection and protection of cultural values, while provided that such prohibitions and restrictions do not constitute a means of unjustified discrimination or a disguised restriction on trade.

Since the creation of a single customs territory, the regime for customs duties and charges levied in connection with the import or export of goods, methods of collection of such duties and charges, rules and administrative procedures applicable in connection with the import or export of goods, which each of the members of the Customs Union provides to any third country on the basis of an international agreement or in fact, cannot be more favorable than the treatment that members of the Customs Union grant to other members of the Customs Union.

Single customs territory of the Customs Union constitute the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, as well as artificial islands, installations, structures and other objects located outside the territories of the member states of the Customs Union, in respect of which the member states of the Customs Union have exclusive jurisdiction. The limits of the customs territory of the Customs Union are the customs border of the Customs Union.

In accordance with international treaties of the member states of the Customs Union, the customs border may be the limits of individual territories located on the territories of the member states of the Customs Union.

1.3. Customs regulation and customs business

Customs regulation in the Customs Union– legal regulation of relations related to the movement of goods across the customs border of the Customs Union, their transportation through the common customs territory of the Customs Union under customs control, temporary storage, customs declaration, release and use in accordance with customs procedures, customs control, payment of customs duties, as well as power relations between customs authorities and persons exercising the rights of possession, use and disposal of these goods. Customs regulation in the Customs Union is carried out in accordance with the customs legislation of the Customs Union, and in the part not regulated by such legislation, until the establishment of relevant legal relations at the level of the customs legislation of the Customs Union, in accordance with the legislation of the Member States of the Customs Union.

The movement of any cargo through the customs of the Russian Federation is difficult process, accompanied by a number of complex actions, including the declaration of goods that are exported or imported into its territory. This process can be accompanied by a large number of problems, not knowing the intricacies of which requires the involvement of customs lawyers.

Each step in processing the movement of goods through customs is a separate procedure, carefully spelled out in the main legislative act regulating this industry - the Customs Code of the Russian Federation of June 28, 2003 No. 61-FZ, as well as other regulatory documents.

In turn, all issues related to the crossing of goods Russian border, just covered by the scope of customs law. Due to the complexity of these norms and the ambiguity of their interpretation, in our country, at the stage of their implementation, problems arise for individuals at almost every step. Here are just a few of the most frequently asked questions by our customs lawyers:

• Unreasonable adjustment of the customs value by the subject of power
• Illegal requirements for payment of customs duties
• Initiation of criminal bodies in the customs sphere
• Unreasonable demands to amend customs declarations
• Administrative offenses in the customs area

Why It's Better to Hire a Lawyer

Everyone who has ever encountered the movement of goods across the border of the Russian Federation is well aware of what a delay associated with customs clearance of cargo can lead to. Moreover, the legislation on this issue is very confusing and changes frequently. Therefore, in order to quickly and efficiently deal with all situations that arise at customs, it is best to involve a customs lawyer who deals with these issues every day and monitors all changes in this branch of law.

For example, for some types of goods, depending on the TN VED code, it is necessary to confirm their intended purpose in accordance with the Customs Tariff of the Russian Federation. It can be obtained, in particular, from the Rosselkhoznadzor, the Ministry of Transport, the Ministry of Industry and Energy and other bodies by submitting necessary documentation V in due course. To understand such complex customs issues, a person who does not actively practice law will have to spend a lot of time. In addition, it is unlikely that he will be able to complete the entire procedure without errors, which will only turn him into a mass of unnecessary additional difficulties.

Therefore, applying for free legal advice can save a lot of time, effort and money, because a qualified customs lawyer will immediately orient you in the right direction of activity and tell you what pitfalls should be avoided in the first place.

Lawyers in customs law are highly competent and have many years of experience. practical experience to protect your rights and legitimate interests and provide the necessary assistance with customs clearance of a particular cargo, as well as prevent the termination of agreements and disputes in courts related to non-fulfillment or delay in fulfilling the terms of the contract.

Services of the company "Lawyer-expert 24":

• Free legal consultations of lawyers on customs issues.
• Representing the interests of the client in cases of administrative offenses, in particular, in accordance with Articles 16.1, 16.2 and other articles of Chapter 16 of the Code of Administrative Offenses of the Russian Federation
• Appealing the requirements of the customs authority for the payment of payments
• Appeal against decisions of the customs authority on classification
• Carrying out activities on the pre-trial procedure for the settlement of customs disputes
• Assistance of a lawyer in customs law with the return of paid customs duties in court
• Protection of the interests of clients in criminal cases related to violation of customs regulations
• Appeal against decisions of the customs authority on the adjustment of the customs value

Customs lawyers are professionals in their field and are ready to help you solve a problem of any complexity. To do this, you just need to dial our number and get a free professional consultation of a practicing lawyer on customs issues - be sure that the solution of the situation will be in your favor.

Timely contacting a lawyer will allow you to prevent risks and conflicts that may arise in the process labor activity associated with overseas markets. In the process of export and import operations, conflicts and disputes with customs officers often arise.

If you consult with an expert in time, you can save time and achieve significant financial savings, which is important for any entrepreneur, regardless of the field of activity. A customs lawyer knows the internal structure of the system, as well as understands its features and nuances, thanks to which he will be able to assist in determining the most efficient algorithm actions and risk minimization.

What problems and issues can a customs lawyer help with?

A qualified lawyer will tell you what procedure for further actions will be most effective, taking into account the current customs legislation. Our specialists are ready to advise you free of charge on issues related to customs, provide personal or remote advice, analyze the available documentation and give an opinion.

Communication with our experts will allow you to quickly learn about customs innovations and quickly get answers to all questions related to this area. The lawyer will also study the customs scheme that you have chosen and provide an opinion regarding the consequences of its use.

For each specific situation, the specialist will select the optimal solution and develop a suitable scheme for transporting goods across the state border. All services provided by our lawyers fully comply with the customs legislation in force today in Russia.

Experts are ready to advise you on the conclusion of the contract and may personally be present during the procedure. If necessary, a customs lawyer will independently prepare all the papers necessary for signing an agreement that meets the norms and requirements of the current legislation.

Why can you trust our customs lawyers?

Our bar association consists exclusively of professionals in their field, ready to provide you with qualified assistance at any moment. Our experts regularly do a tremendous job, communicating with people whose activities are directly related to the customs legislation. Consultation can be received by both an ordinary citizen and a company representative. In the work of the customs division of our board, there are cases when specialists personally negotiate with customs officers.

Our customs lawyer can provide detailed advice on issues related to logical schemes, import of goods and export transactions. He can analyze the papers that are already available and check the most relevant documents, including contracts, agreements, and so on.

We employ professionals for whom there are no unsolvable issues. It is difficult to find a situation from which there is no way out, and experts are ready to prove it. An experienced specialist will always be able to choose the best solution to the problem and give practical advice. And if you contact a lawyer in advance, then problems can be completely avoided by bringing the documents in advance in line with customs legislation.

For those who strive to always be in the know and be one step ahead of the competition, we offer to conclude a contract for legal services. Thanks to him, you no longer have to worry about the legality and legitimacy of international transactions.

How do external factors influence customs legislation?

It is easy to see that the customs sector is developing much faster than other industries. This is due to the fact that any changes in the political or economic field affect the customs legislation.

The accession of our country to the customs union and its entry into the WTO has become a kind of catalyst for making regular adjustments and additions to a number of documents. However, it should be understood that constant changes in customs legislation, general approach to the regulation of this sphere of legal relations remains unchanged.

Many customs procedures have been adjusted, which could not but affect the organizations directly involved in international trade. Today, almost any participant in this industry can face a whole range of problems, which will be extremely difficult to figure out on their own.

Our specialist is always ready to help you. Enlisting the support of a professional, you can easily prove your case to customs representatives and solve all problems as quickly as possible.

1. Concept, subject and method of customs law. Correlation of customs law with other branches of law

Customs law is a complex industry Russian legislation, which is a system of legal norms of various industries, which are established by the state and are intended to regulate public relations related to the movement of goods and vehicles across the customs border of the Russian Federation.
The subject of customs law is public relations arising in the process or in connection with the movement of goods and vehicles across the customs border.
Basic for customs law is imperative method- method of imperious prescriptions. Person in the implementation of foreign economic activity (hereinafter referred to as FEA) necessarily enters into certain relations with state (primarily customs) authorities, which dictate to him the rules of conduct in this area. For example, executing customs procedures includes filling out and filing a declaration, paying customs duties, presenting cargo for customs control.
In addition to the imperative, customs law also applies dispositive method, but its scope is significantly limited. Considering that the dispositive method is the dominant one in civil law, in the field of customs it is used only in cases where the behavior of subjects is regulated by civil law norms. For example, an entrepreneur turns to an intermediary (customs broker) for help in customs clearance and concludes a service agreement with him. The possibility of choosing both the customs broker itself and agreeing on the terms of the contract characterize the presence of a dispositive method.
customs law system make up the General and Special parts. IN General part includes provisions relating to the subject and method of law, its principles, sources, subjects, definitions of customs authorities, objects of customs law, etc. Special part is devoted to the legal basis for the movement of goods and vehicles across the border, types of customs regimes, forms of customs control, customs payments, etc.
Customs law is closely related to other branches of law.
Constitutional law is, undoubtedly, the basic, leading branch in the system of law. Given that customs law pursues public law interests, the foundations of state relations studied by constitutional law are the foundation of the entire customs mechanism.
Administrative law often referred to as management law. Like administrative law, the mandatory method of regulation is inherent in customs law. In addition, violations customs regulations are a type of administrative offense.
Financial right studies the social relations that make up the content financial activities state and municipalities. Customs authorities, along with law enforcement, also carry out financial activities. First of all, such activity is expressed in the formation of the revenue part of the state budget. Income from foreign trade activities is a significant component of the treasury of the Russian Federation.
Criminal law includes the norms characterizing socially dangerous acts, called crimes, as well as the bases and conditions for bringing this kind of liability to justice.
Civil law, which is one of the main branches of law, regulates a vast area of ​​property and personal non-property relations. Contracts for the provision of services, for the carriage of goods, for the storage of goods, pledge obligations - all this is the sphere of regulation of civil law.

2. The concept and principles of customs

Customs is a set of methods and means of ensuring compliance with customs tariff regulation measures and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles across the customs border.
General leadership customs affairs are carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation.
The Government of the Russian Federation approves regulations on federal ministries and other federal executive bodies, establishes the maximum number of employees of their apparatuses and the amount of appropriations for the maintenance of these apparatuses within the funds provided for these purposes in the federal budget.
The Government of the Russian Federation appoints and dismisses heads of federal executive bodies who are not federal ministers and their deputies, and approves members of collegiums of federal executive bodies.
Federal executive body authorized in the field of customs (hereinafter referred to as the FCS of Russia), ensures the direct implementation for customs purposes of tasks in the field of customs and the uniformity of the application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.
The customs business is based on the following principles:
1) principle of legality is of a general legal nature and means that the actions of all participants in foreign economic activity must strictly comply with the provisions of the Constitution of the Russian Federation, federal laws and other legislation, as well as international legal norms. Movement of goods and vehicles across the customs border of the Russian Federation, in accordance with Part 2 of Art. 12 of the Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ (as amended and supplemented) (hereinafter referred to as the Labor Code of the Russian Federation) must be carried out in accordance with the procedure established by the customs legislation;
2) principle of reciprocity and sovereign equality states is applied within the framework of generally recognized international legal norms. Countries that provide Russia with the freest possible access of goods to domestic markets must have appropriate conditions for the delivery of their own goods to the customs territory of the Russian Federation;
3) principle of equality stands as one of the characteristics of a democratic society and development economic relations. In the field of customs, according to part 1 of Art. 12 of the Labor Code of the Russian Federation, all persons on equal grounds have the right to import and export goods and vehicles, as well as to carry out foreign economic activity on conditions that do not contradict current legislation;
4) the principle of protecting state and public security, according to Art. 13 of the Labor Code of the Russian Federation, means a ban on the movement of certain goods and vehicles across the customs border of the Russian Federation, based on considerations of state security, protection of public order, morality of the population, protection of animals and plants, environmental protection and other interests;
5) the principle of protecting the economic sovereignty of Russia It is expressed in the establishment by the state of quantitative restrictions on the movement of certain types of goods. Such restrictions may be based on directions economic policy, the conditions for the fulfillment of Russia's international obligations;
6) the principle of freedom of choice of the customs regime established by Art. 156 of the Labor Code of the Russian Federation is characterized by the fact that a person moving goods has the right to choose any customs regime for such goods at any time.

3. Sources of customs law

In Art.71 Constitution of the Russian Federation customs business belongs to the exclusive jurisdiction of the Russian Federation, as well as fixing in part 1 of article 8. the unity of the economic space on the territory of the country, the free movement of goods, services and financial resources.
The main source of customs law is Customs Code of the Russian Federation. It defines the legal and organizational foundations of customs and is aimed at protecting the national sovereignty of the Russian Federation, developing economic relations, fixes the basic concepts, defines and types of customs regimes, procedures, the procedure for collecting customs payments and conducting customs control.
Tax Code of the Russian Federation(hereinafter - the Tax Code of the Russian Federation) endows the customs authorities with the status of tax authorities, i.e. the powers of the tax authorities extend to the customs authorities.
Criminal Code of the Russian Federation dated 06/13/1996 No. 63-FZ (with the last amendment and add.) (hereinafter - the Criminal Code of the Russian Federation)and the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended and added) (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) establish types of crimes in the field of economic activity and offenses in the field of customs affairs.
Of great importance is the Law of the Russian Federation of May 21, 1993 No. 500-3 “On the Customs Tariff” (as amended and supplemented) (hereinafter referred to as the Customs Tariff Law), which contains the basis for the collection of customs duties.
Legal basis financial activities of the customs authorities are contained in the Federal Law of April 14, 1998 No. 63-FZ “On Measures to Protect the Economic Interests of Russia in the Implementation foreign trade goods” (with the last amendments and additions).
Federal Law No. 164-FZ of 08.12.2003 “On the Fundamentals state regulation Foreign Trade Activities” (as amended) defines the basis for state regulation of foreign trade activities in the field of foreign trade in goods, services and other objects.
The most important issues of customs policy are regulated by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, for example, Decree of the Government of the Russian Federation dated September 21, 2004 No. 429 “On Federal customs service» (hereinafter referred to as Resolution No. 429), which details the powers and organization of the activities of the FCS of Russia.
Acts of customs legislation, decrees of the President of the Russian Federation and resolutions and orders of the Government of the Russian Federation apply to relations that have arisen after their entry into force, and do not have retroactive effect.
Acts of customs legislation and other legal acts of the Russian Federation that improve the situation of persons have retroactive effect if they expressly provide for it. In other cases, acts of customs legislation and other legal acts of the Russian Federation may have retroactive effect, if it is provided for by federal laws or international treaties of the Russian Federation.
The FCS of Russia also issues regulations, for example, Order No. 198 dated March 15, 2005 “On officials of the customs authorities of the Russian Federation authorized to draw up reports on administrative offenses and carry out administrative detention”.
International legal acts include:
1) The Convention on Temporary Importation (Concluded in Istanbul on June 26, 1990), which reveals the basic concepts in the field of customs legal relations, the procedure for maintaining documentation for customs clearance;
2) Customs Convention on the International Carriage of Goods Using a TIR Carnet (TIR Convention) (Concluded in Geneva on 11/14/1975), which reveals the rules for the carriage of goods with a TIR Carnet, and also contains annexes for determining technical condition a vehicle for the carriage of goods with a TIR carnet, etc.

4. Customs territory and customs border

Customs territory of the Russian Federation make up the land territory of Russia, territorial and internal waters and the airspace above them (Article 2 of the Labor Code of the Russian Federation). land area- all land located within the borders of the Russian Federation. TO inland waters include coastal sea ​​waters, waters of rivers, lakes, ports, bays, bays, the shores of which are wholly owned by Russia. territorial waters recognized coastal sea waters with a width of 12 nautical miles, measured from the low tide line both on the mainland and on the islands belonging to the Russian Federation. The composition of the customs territory may also include artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of Russia, provided that it has exclusive jurisdiction over them.
On the territory of the Russian Federation there may be located special economic zones which are part of the customs territory of Russia. Goods placed on the territory of such zones are considered as being outside the customs territory for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature, except for cases established by law.
Free customs zone- a kind of special economic zone. In the classical international sense, a special economic zone is a territory excluded from the normal customs, tax, and in some cases, currency and banking legislation.
The peculiarity of customs law is that, extending to the entire territory of the state, it operates only in the process or in connection with the crossing of the customs border or the movement of goods and vehicles through it.
According to Art. 5 of the Customs Tariff Law customs territory of the Russian Federation the territory in which the state has exclusive jurisdiction over customs is recognized.
Customs border- a line delimiting the customs territory. the state border the line and the vertical surface passing along it are recognized, which determine the limits of the state territory (land, water, subsoil and airspace) of the Russian Federation, i.e. the spatial limit of the state sovereignty of the Russian Federation (Article 1 of the Law of the Russian Federation of 01.04.1993 No. 4730-1 "On the State Border of the Russian Federation" (as amended and added)).
The concepts of customs and state borders do not coincide on the following grounds:
1) the state border is a real line on the ground, and the secret border is a conditional, imaginary line;
2) the state border establishes the scope of sovereignty in general, and the customs border - that which belongs to the sphere of economic sovereignty of the state;
3) the state border serves to determine the spatial limits of the entire Russian law, and the customs border outlines the limits of the customs legislation.
Distinguish external customs borders(separate the customs territories of adjacent states) and internal customs borders(form the perimeters of special economic zones), the customs territory is unified, which means freedom of movement of goods and vehicles by individuals and legal entities inside it, i.e. without the collection of customs duties. Norm Art. 74 of the Constitution of the Russian Federation establishes that the establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed on the Russian territory.

5. Concept, features, composition of customs legal relations

Customs legal relations are public relations that arise in the process or in connection with the movement of goods and vehicles across the customs border of the Russian Federation and are regulated by the norms of customs law.
From this definition, the following features of customs legal relations:
1) these legal relations arise, function and develop only on the basis of customs legal norms contained in various sources. Relations that are not regulated by the rules of law do not have a legal nature;
2) customs legal relations are always individualized, as they are entered into by specific subjects - bearers of legal rights and obligations. At the same time, two or more parties are participants in legal relations;
3) these legal relations arise on the basis of the movement of goods and vehicles across the customs border or are associated with such movement. In other words, these legal relations are of a property nature, since they involve the movement of material values ​​or Money. This feature follows from the specifics of the subject of legal regulation of customs law;
4) customs legal relations are of a public nature. For their occurrence, as a rule, the will of one of the parties is sufficient. In most cases, the parties in legal relations of this kind are the customs authorities, which in their activities apply the imperative method: they collect customs payments, carry out customs inspections, hold the guilty persons accountable;
5) customs legal relations are protected from possible violations by coercive force of the state represented by its bodies (for example, bodies of administrative jurisdiction). A participant in legal relations who believes that his rights have been violated has the right to apply for protection to the competent authorities. In accordance with Part 2 of Art. 45 of the Constitution of the Russian Federation, everyone has the right to protect their rights and freedoms by all means not prohibited by law.
So, customs legal relations are characterized as individualized, property, public law, imperative, protected from violations by the coercive power of the state.
Like any legal relationship, the customs relationship has its own structure, which includes: the object of the relationship, its subjects and content.
The object of the customs legal relationship is the procedure that develops in connection with the movement of goods and vehicles across the customs border.
Subjects of legal relations are their specific members. In order to enter into a legal relationship, the subject must have legal personality, i.e. legal capacity. It is she who is a necessary legal prerequisite for a legal relationship. Legal status subjects of customs legal relations finds expression in the presence of a special customs legal personality. Under customs legal personality means the ability to be a participant in legal relations in the field of customs.
It is necessary to distinguish the subjects of customs law from the subjects of customs legal relations. Subjects of law- potential participants in legal relations, and subjects of legal relations- their specific participants, therefore the concept of the subject of customs law is wider in comparison with the subjects of customs legal relations.
Each subject of the legal relationship is endowed with subjective rights and obligations, which is content of legal relationship. The rights and obligations of the subjects of customs legal relations are correlated as a measure of the possible and proper behavior of these subjects. Each subject of the customs legal relationship is endowed with the powers regulated by the norms of the customs legislation.

6. Goods and vehicles as subjects of customs legal relations

According to Art. 11 Labor Code of the Russian Federation product- this is any movable property moved across the customs border, as well as transport vehicles classified as immovable things.
Russian goods - goods having for customs purposes the status of being in free circulation in the customs territory of the Russian Federation, i.e. goods not exported from the customs territory of the Russian Federation, wholly produced in the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods wholly produced or released for free circulation in the customs territory of the Russian Federation (clause 2, article 11 of the Labor Code of the Russian Federation).
foreign goods- goods that are not Russian goods (clause 3, article 11 of the Labor Code of the Russian Federation).
In order to distinguish between the two main subjects of the customs legal relationship, it is necessary to understand what is meant by vehicles. The Labor Code of the Russian Federation refers to them any means that are directly used for international freight and passenger traffic (clause 5, article 11 of the Labor Code of the Russian Federation). In other words, a unit of transport in the field of customs can act both as a commodity and as a means of transport. The underlying factor is the frequency of border crossings. If the car crossed the border 1 time (for example, the import of a foreign car by a citizen from abroad), it is a commodity. This means that its movement is associated with the passage of all customs formalities: clearance, payment of customs duties, as with the import and export of any goods. If a car crosses the border two or more times, it acts as a vehicle in the customs relationship.
The specifics of the movement of all vehicles is as follows:
1) vehicles crossing the customs border of the Russian Federation, as well as vehicles moving across this border as goods, must stop at the places determined by the customs authorities of the Russian Federation. In cases of non-compliance with these requirements, the customs authorities have the right to carry out a forced stop of vehicles;
2) the duration of the parking of vehicles is determined by the customs body of the Russian Federation jointly with the carrier and cannot be reduced to the detriment of customs clearance and customs control;
3) the departure of vehicles from their parking lot is carried out with the permission of the customs authority of the Russian Federation.
Items of customs legal relations can be transported in accompanied baggage(immediately when following a person across the border ) and in unaccompanied baggage(when they are moved by the carrier under the contract of carriage).
A variation of the carriage of goods in accompanied baggage is forwarding in international mail(letters, parcels, small packages, parcels, etc.) (Chapter 24 of the Labor Code of the Russian Federation).
Postal organizations, at the request of the customs authorities, present such items for customs inspection. International postal items may not be issued by postal organizations to their recipients or sent outside the customs territory of the Russian Federation without the permission of the customs authority.
It is not allowed to send goods in international postal items that are prohibited for import-export or shipment in accordance with the acts of the Universal Postal Union, as well as those in respect of which the restrictions established by law apply.
Separate types goods are moved across the border pipeline transport and along power lines (Chapter 26 of the Labor Code of the Russian Federation).

7. Classification of goods

All goods transported across the customs border of Russia can be classified according to the following criteria:
1) depending on the direction of travel, goods are differentiated into imported, exported and transit. Imported goods enter the territory of Russia from another state. At the same time, their country of origin can be either another country or the Russian Federation, provided that they were previously exported. Exported goods are most often produced in Russia and moved to the territory of another state. Transit goods follow from one country to another, while moving through the customs territory of the Russian Federation;
2) depending on the country of origin, goods are divided into Russian and foreign. Russian goods have the status of being in free circulation on the customs territory of Russia, i.e., these are goods wholly produced in the Russian Federation, goods released and free circulation on the territory of the Russian Federation, as well as goods made from those listed above. All other goods have foreign status;
3) goods can be passed the customs "clearance" and conditionally released for free circulation. If the customs authorities, by their actions, allowed interested parties to use and dispose of goods in accordance with the conditions of a certain customs regime, such goods are called released or passed customs "clearance". If customs duties have not been paid in respect of goods, or the necessary documents have not been submitted, or other requirements established by law have not been met, they are subject to conditional release, their use and disposal is allowed subject to certain restrictions (for example, with the condition of impossibility of alienation);
4) depending on the effectiveness of achieving the goals of the customs business, three categories of goods can be distinguished:
· goods, which Russia absolutely does not need to import(for example, wine and vodka products, foodstuffs, oil). Here, an effective barrier against the penetration of similar products on the market is needed. Russian market by imposing high tariff import rates;
goods where competition with domestic manufacturers is possible(e.g. confectionery, knitwear, automobiles, perfumes). Here tariff rates must be balanced to ensure that there are imports on the market and allow competition;