Forms and procedures customs control determined by the Customs Code of the Customs Union. Of great importance for participants in foreign trade activities is that the Customs Code contains an exhaustive list of forms of customs control, i.e. customs authorities do not have the right to carry out other verification activities not mentioned in the Customs Code of the Customs Union.

Article 110 of the Labor Code of the Customs Union stipulates the following forms of customs control:

• o verification of documents and information necessary for customs purposes;
• o oral questioning;
• o obtaining clarifications;
• o customs surveillance;
• o customs inspection of goods and vehicles;
• o customs inspection of goods and vehicles;
• o personal search;
• o checking the marking of goods with special marks and the presence of identification marks on them;
• o inspection of premises and territories;
• o customs inspection.

At the same time, three new forms of customs control appear in the Customs Code of the Customs Union:

• 1) accounting of goods under customs control;
• 2) checking the goods accounting and reporting system;
• 3) customs inspection (desk and field) instead of customs audit.

The named forms of customs control are regulated in detail by the relevant articles of the Customs Code of the Customs Union. Let's look at each of them.

Checking documents and information- form of customs control used by customs officials when carrying out customs clearance goods, for the purposes of: checking the correctness of documents; establishing the authenticity of documents; checking the accuracy of the information contained in the documents.

In accordance with the Customs Code of the Customs Union, the purposes of applying this form of customs control are:

• o establishing the authenticity of documents (validity period, availability and authenticity of the necessary details (seals, signatures, stamps));
• o checking the accuracy of the information contained in the documents (data about the sender, recipient of the goods, declarant, information about the goods being moved (name, value, quantity, country of origin, etc.), information about the payment of customs duties and other data);
• o checking the correctness of the documents (correctness of filling out the relevant columns of the cargo customs declaration (CGD), absence of corrections).

Thus, verification of documents and information is carried out in several stages:

• a) checking the documents themselves for their authenticity and correctness of execution (checking the form of the document);
• b) verification of information necessary for customs purposes (checking the contents of the document).

When implementing this form of customs control, customs authorities are not bound by the submitted documents and the information contained in them, and therefore have the right to independently use information received from other sources, including the results of other forms of customs control, analysis of special customs statistics, processing of information using software.

The form of customs control under consideration can be carried out during the process of customs clearance of goods. The lists of verified documents and information depend on specific customs operations and customs procedures (presentation of goods at the place of arrival in the customs territory of the Russian Federation; registration of internal customs transit; placing goods in temporary storage; customs declaration of goods).

In some cases, verification of documents and information is permitted before goods are moved across the customs border. For example, a customs declaration can be submitted for foreign goods before their arrival in the customs territory of the Russian Federation.

oral questioning- a form of customs control used by customs authorities during customs clearance of goods and vehicles, which consists of obtaining the necessary information from individuals, as well as from participants in foreign trade activities, without issuing explanations in writing.

Getting clarification- a form of customs control used by a customs official to obtain information (from declarants, persons moving goods, other persons) about the circumstances of the movement of goods and vehicles across the customs border, which are important for the purposes of verifying compliance with the requirements of customs legislation.

Unlike an oral survey, the possibility of obtaining explanations is not limited by the institution of customs clearance and is allowed wherever the Customs Code of the Russian Federation provides for customs control, including after the release of goods for free circulation.

Customs authorities have the right to receive explanations from any persons who are related to the movement of goods and vehicles across the customs border (declarants, carriers, forwarders, etc.), and also have relevant information about the circumstances relevant for customs control.

Receipt of clarifications must be made in writing. The explanation form is approved by the Customs Code of the Russian Federation.

Customs surveillance represents public and targeted visual observation by customs officials of the transportation of goods and vehicles under customs control, of the performance of cargo and other operations with them. Customs surveillance can be:

• o systematic(for example, on the territory of a temporary storage warehouse) or one-time(when loading goods processed outside the location of customs authorities);
• o direct or indirect(in case of using special technical means of customs control).

Customs surveillance can be carried out:

• a) in the process of customs clearance of goods and vehicles (for example, during domestic and international customs transit of goods, cargo operations of goods are carried out with the permission of the customs authority with the implementation of customs control in the form, as a rule, of customs supervision);
• b) in relation to goods and vehicles conditionally released on the customs territory of the Russian Federation (for example, stored in accordance with the customs warehouse procedure or imported for processing purposes).

Customs inspection of goods and vehicles- a form of customs control, which consists of an external visual inspection by authorized officials of the customs authority of goods, luggage of individuals, vehicles, cargo containers, customs seals, stamps, other means of identifying goods without opening the vehicle or one hundred cargo spaces and breaking the packaging of goods.

Thus, a feature of the customs inspection of goods and vehicles is that it is always an external examination, which is not associated with opening the packaging of goods, a vehicle or its cargo space.

Customs inspection of goods and vehicles is carried out in the presence of the declarant and other persons with authority in relation to the items being inspected, with the exception of cases where the goods and vehicles are in the customs control zone, unless interested parties have expressed a desire to be present during the customs inspection.

The mandatory written documentation of the results of customs inspection of goods and vehicles (in the form of an act drawn up in two copies) depends on one of two factors:

• 1) further use by customs authorities of the inspection results, for example, as evidentiary information;
• 2) requirements of a person who has authority in relation to the goods and (or) vehicles being inspected (as an alternative to the act, a note on the inspection may be noted in the transport document).

The form of the customs inspection report for goods and vehicles is approved by the Federal Customs Service of Russia.

Customs inspection of goods and vehicles can be used as an independent form of customs control, for example, when completing internal customs transit, and as a derivative form of customs control when conducting an on-site customs inspection.

Customs inspection of goods and vehicles- a form of customs control, which consists of customs officials conducting an inspection of goods and vehicles associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places where or there may be goods.

As a rule, customs inspection is carried out after acceptance of the customs declaration for goods, i.e. when the declaration acquires the status of a document having legal significance.

The exceptions are cases of:

• o customs inspection before filing a customs declaration for the purpose of identifying goods imported into the customs territory of the Russian Federation (for example, when registering internal customs transit);
• o customs inspection in order to verify information about violations of the customs legislation of the Russian Federation;
• o customs control based on random inspection.

Customs inspection of goods and vehicles must be preceded by mandatory notification.

Carrying out a customs inspection in the absence of the declarant, other persons with authority in relation to goods and (or) vehicles, and their representatives is possible with the participation of witnesses and only in the following cases:

• a) failure of these persons to appear after the deadline for filing a customs declaration;
• b) the existence of a threat to state security, public order, human life and health, animals, plants, the natural environment, the preservation of cultural values ​​and under other urgent circumstances (including if there are signs indicating that the goods are flammable substances, explosive objects, explosive, poisonous, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials, etc.);
• c) sending goods by international mail;
• d) leaving goods and vehicles on the customs territory of the Russian Federation in violation of the customs regime providing for the export of goods (vehicles).

Based on the results of the customs inspection of goods and vehicles, a report is drawn up (in two copies). The form of the customs inspection report for goods and vehicles has been approved by the Federal Customs Service of Russia.

Depending on the grounds (risks) of customs inspection, the latter may be:

• o basic (routine inspection due to the technology of checking the customs declaration);
• o repeated (in order to verify the results of the main customs inspection carried out during the customs declaration of goods);
• o directed (for the purpose of checking information about the movement of goods and vehicles in violation of established prohibitions and restrictions, as well as for the purpose of identifying facts of concealment from customs control);
• o identification.

Customs inspection of goods and vehicles can be used as an independent form of customs control, or as a derivative form of control, for example, when conducting an on-site customs inspection.

The duration of customs inspection and customs inspection of goods and vehicles outside the customs control zone should not exceed 2 hours.

Personal inspection as an exceptional form of customs control can be carried out by decision of the head of the customs authority or his deputy if there are grounds to believe that an individual traveling through state border of the Russian Federation and located in the customs control zone or the transit zone of an airport open for international traffic, conceals on itself and does not voluntarily release goods prohibited, respectively, for import into the customs territory of the Russian Federation and export from this territory or moved in violation of the procedure established by the Customs Code of the Customs Union .

Checking product labeling special stamps, the presence of identification marks on them - a form of customs control carried out by customs authorities in order to check the presence on goods or their packaging of special marks, identification marks or other ways of designating goods used to confirm the legality of their import into the customs territory of the Russian Federation.

This form of customs control is applied to goods not under customs control. Thus, in accordance with the Customs Code of the Customs Union, customs authorities carry out customs control during the circulation of goods imported into the customs territory of the Russian Federation by checking:

• a) information confirming the release of such goods by customs authorities in accordance with the requirements and conditions established by the Customs Code of the Customs Union;
• b) the presence on goods of markings or other identification marks used to confirm the legality of import of goods into the customs territory of the Russian Federation.

The purpose of checking the marking of goods with special marks, the presence of identification marks on them or other ways of designating goods is to confirm the legality of their import into the customs territory of the Russian Federation. For example, alcoholic beverages, tobacco and tobacco products imported into the customs territory of the Russian Federation and released for free circulation are subject to marking with excise stamps (in order to control their turnover).

Facts of absence of required stamps, identification marks and other means of designating goods discovered by customs authorities (during the application of the form of control under consideration) are considered as confirmation of the fact of import of goods into the Russian Federation without customs clearance. The burden of refuting the facts identified by the customs authorities rests with the person in whose possession such goods were found.

Inspection of premises and territories- a form of customs control carried out in order to confirm the presence of goods and vehicles under customs control, including conditionally released ones, in temporary storage warehouses, customs warehouses, in the premises of a duty-free store, as well as with persons who must have goods in accordance with with the conditions of customs procedures or customs regimes. Inspection of premises and territories is a visual examination by customs officials of places where goods and (or) vehicles are or may be located.

The objectives of the inspection of premises and territories are:

• a) checking the availability of goods and vehicles under customs control (conditionally released, stored in temporary storage warehouses, customs warehouses, stored and (or) put up for sale in duty-free stores, held by persons in accordance with the terms of customs procedures or other customs regimes ; located at checkpoints across the State border of the Russian Federation, in customs control zones created along the customs border);
• b) detection from persons engaged in wholesale or retail trade of imported goods of goods and vehicles imported into the customs territory of the Russian Federation in violation of the procedure provided for by the Labor Code of the Customs Union.

The reasons for using this form of customs control may be:

• o availability of information about the loss of goods and (or) vehicles, their alienation, or their disposal in another way, or their use in violation of the requirements and conditions established by the Labor Code of the Customs Union;
• o availability of information about the presence in the premises or territories of goods imported into the Russian Federation in violation of customs rules;
• o spot check.

The basis for conducting an inspection of premises and territories is an order signed by the head of the customs authority (one hundred deputy).

The results of the inspection of premises and territories are documented in an act, which is drawn up in two copies.

The form of the order to conduct an inspection of premises and territories, as well as the form of the inspection report of premises and territories, are approved by the Federal Customs Service of Russia.

The deadline for inspection is one day. Inspection of residential premises is not permitted.

The greatest detail in the Customs Code of the Customs Union was given to such a new form of customs control as customs inspection, which emphasizes the special role of this form in the implementation of customs control. Customs inspection is devoted to Art. 122 of the Customs Code of the Customs Union, as well as a separate chapter 19 “Procedure for carrying out customs inspections”. In its legal essence, this form of control is an analogue of the customs audit previously provided for in the Customs Code of the Russian Federation, only significantly modified.

Like tax audits, customs audits were divided into desk and field audits. By analogy with tax legislation, a counter audit is provided for (clause 7 of Article 132 of the Customs Code of the Customs Union) and suspension of on-site customs inspections (clause 12 of Article 132 of the Customs Code of the Customs Union).

Customs check- a form of customs control, which consists of customs authorities (in general and special forms) verifying the fact of release of goods, as well as the accuracy of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting data and reporting, with accounts, with other information available to inspected persons (declarants, persons carrying out activities in the field of customs affairs and other inspected persons).

Conducting a customs inspection is permitted only in relation to legal entities individual entrepreneurs, including participants in foreign trade activities, declarants, customs representatives, carriers, temporary storage warehouse owners.

During customs inspection, customs authorities check:

• 1) the fact of placing goods under customs procedure;
• 2) the reliability of the information declared in the customs declaration that influenced the decision to release goods;
• 3) compliance with restrictions on the use and disposal of conditionally released goods;
• 4) compliance with the requirements established by the customs legislation of the Customs Union for persons carrying out activities in the field of customs affairs;
• 5) compliance of persons, including those carrying out activities in the field of customs, with the established criteria necessary for assigning the status of an authorized economic operator.

When conducting a customs inspection, other forms of customs control discussed above may be used.

Desk customs inspection carried out by customs authorities at the location of the customs authority without visiting the person being inspected, as well as without issuing an order (act of appointment of the inspection). At the same time, the information contained in the customs declarations, commercial, transport (transportation) and other documents submitted by the person being inspected, information from controlling government agencies member states of the Customs Union, as well as other documents and information available to customs authorities on the activities of these persons. Desk customs inspections are carried out without restrictions on the frequency of their conduct.

The most regulated activities are carried out on-site customs inspection, which in its essence is practically an analogue of the special customs audit provided for by the Customs Code of the Russian Federation. According to Art. 132 of the Customs Code of the Customs Union, an on-site customs inspection is carried out by the customs authority with a visit to the location of the legal entity, the place of activity of an individual entrepreneur and (or) the place of actual implementation of their activities.

Scheduled on-site customs inspections are carried out on the basis of inspection plans developed by customs authorities.

According to i. 4 tbsp. 132 of the Customs Code of the Customs Union, the grounds for assigning unscheduled on-site customs inspections are:

• o data obtained as a result of the analysis of information contained in the databases of customs authorities and authorities state control(supervision) of the CU member states, indicating a possible violation of the customs legislation of the CU and other legislation of the CU member states;
• o data indicating a possible violation of the requirements of the customs legislation of the Customs Union and the legislation of the member states of the Customs Union;
• o application of a person, including those carrying out activities in the field of customs, to obtain the status of an authorized economic operator;
• o the need to conduct a counter on-site customs inspection;
• o an appeal (request) from a competent authority of a foreign state to conduct an inspection of a person who has carried out foreign economic transactions with a foreign organization.

An on-site customs inspection may be appointed based on the results of the application of other forms of customs control, as well as based on the results of a desk customs inspection.

The Customs Code of the Customs Union establishes restrictions on the frequency of on-site customs inspections, which were absent in the Customs Code of the Russian Federation.

Scheduled on-site customs inspections are carried out no more than once a year in relation to the same inspected person. Unscheduled on-site customs inspections are carried out without restrictions on the frequency of their conduct. The duration of the on-site customs inspection should not exceed two months.

When conducting customs inspections, customs officials must not disclose confidential information and information constituting tax, banking and other legally protected secrets that become known during customs inspections, and ensure the safety of documents received and compiled during customs inspections.

The date of completion of the on-site customs inspection is considered to be the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in two copies and signed by the officials of the customs authority who conducted the on-site customs inspection.

Customs authorities also have the right to temporarily limit ownership rights to inspected goods by arresting or detaining them (prohibiting the transfer of goods to other persons, the sale of goods or their disposal in other ways).

Upon seizure, the goods remain with the owner or person having authority over the goods. If there are grounds to believe that the arrest cannot ensure sufficient safety of the goods or the goods are prohibited for import into the Russian Federation or circulation on the territory of the Russian Federation, the customs authority seizes them. As a rule, seized goods are placed in a temporary storage warehouse.

Detained goods are placed at a temporary storage warehouse or in other places determined by the customs authority. In this case, the costs of storing detained goods are reimbursed by the persons to whom the goods are actually returned. Detained goods and documents for them are stored by customs authorities for one month, and perishable products - for 24 hours. Goods prohibited for import into the customs territory of the Customs Union or export outside such territory, and documents for them are stored by customs authorities for three days .

A fundamentally new form of customs control includes accounting of goods, under customs control, and customs operations performed with them, including using information systems and technologies. The procedure and forms for recording goods under customs control are determined by the legislation of the CU member states.

An audit of the goods accounting and reporting system as a form of customs control is carried out in relation to persons carrying out activities in the field of customs affairs, authorized economic operators, as well as in relation to goods placed under customs procedures for processing in the customs territory, processing outside the customs territory, processing for domestic consumption , temporary import(admission), free customs zone, free warehouse and release for domestic consumption with the provision of payment benefits customs duties, taxes associated with restrictions on the use and (or) disposal of these goods. Checking the goods accounting system is carried out by reconciling the information contained in the reporting submitted to the customs authorities with the information available to the customs authority, as well as by comparing this information with the data reflected in the accounting and reporting accounts and contained in the primary documents submitted to the customs authority upon motivated request.

Customs authorities carry out customs control only in those forms that are directly provided for by the Customs Code. Purpose of Art. 110 of the Labor Code is to consolidate an exhaustive (closed) list of forms of customs control. Each form of customs control in Chapter 16 of the Customs Code is devoted to a separate article, which reveals its concept and main characteristics. Scientific and practical commentary (head by line) to the Customs Code of the Customs Union (edited by A.N. Kozyrin). System GARANT, 2012. P. 144. .

Verification of documents and information (Article 111 of the Labor Code) is one of the main ways to carry out control activities, including in the customs sphere. Typically, an inspection is understood as a single control action or examination of a condition in a certain area of ​​activity of the subject being inspected.

The subject of the inspection is the documents and information presented during customs operations. The purposes of the verification are to establish: the authenticity of documents; the reliability of the information contained therein; correct completion and execution of documents. The authenticity of documents is established by examining them and, if necessary, conducting forensic examinations.

Establishing the correctness of document execution comes down to confirming the presence and correctness of filling out the main details of documents (presence of date, signature, certain quantities financial and monetary indicators, etc.), establishing the presence of unspecified corrections, additions of numbers and text, etc. In order to establish the reliability of the information contained in documents, various techniques can be used: arithmetic verification, which determines the correctness of the calculations in the documents; regulatory verification, which establishes the compliance of transactions performed with the current regulatory legal act and the correctness of the reflection of transactions; counter-check of documents, used in cases where organizations interconnected by business transactions have different copies of the same document or several documents reflecting the same transaction; a method of mutual control of documents (comparison of primary documents), used when checking two or more documents related to each other by the unity of business transactions. When applying this method, it is assumed that each business transaction is directly or indirectly reflected in various documents.

Verification of the accuracy of information provided to customs authorities when performing customs operations is carried out by comparing it with information obtained from other sources, analyzing customs statistics, processing information using information technology, as well as other methods not prohibited by the customs legislation of the Customs Union.

The customs authority is vested with the right to reasoned request for additional documents and information in order to verify the information contained in the customs declaration and other customs documents (declaration of customs value, certificate of origin of goods, etc.). The customs authority makes a corresponding request in writing. It indicates the deadline for submitting the required documents.

The customs authority may request additional documents and information from banks and other credit organizations, as well as from authorities registering legal entities. Request for additional documents and information and their verification do not prevent the release of goods, unless otherwise expressly provided for by the Labor Code.

When performing customs operations, customs officials may exercise customs control by interviewing persons. In Art. 112 of the Labor Code refers to an oral survey, that is, a survey that does not involve putting the explanations of the interviewees in writing. The persons interviewed may be: individuals moving goods and vehicles across the customs border, and their representatives; persons who are representatives of organizations that have authority in relation to goods and vehicles moved across the customs border. In relation to such persons, before the start of the survey, the customs official shall verify their powers.

A customs official may question the person moving goods and vehicles, for example, about unaccompanied luggage, the presence of goods prohibited for import and (or) export, the amount of currency being moved, etc. Any information received by customs authorities during an oral interview at the customs clearance stage can be used exclusively for customs purposes. When carrying out customs control, officials of the customs authority have the right to demand explanations about any circumstances relevant to the conduct of customs control (Article 113 of the Labor Code). The requirement to provide appropriate explanations may be addressed to: declarants; carriers; other persons who have the necessary information in the field of customs affairs. If it is necessary to summon a person to receive an explanation, the customs authority issues a notification in writing, which is handed to the summoned person.

Customs control can be carried out through customs surveillance - targeted visual observation by customs officials of the transportation of goods, including vehicles under customs control, and the performance of cargo and other operations with them (Article 114 of the Labor Code).

The purpose of such control actions is to ensure compliance with the basic principles of customs law: no one has the right to use and dispose of goods and vehicles before their release except in the manner and under the conditions provided for by the Customs Code; the use and disposal of imported goods and vehicles under customs control are permitted in the manner and under the conditions determined by the Labor Code.

Customs surveillance can help prevent crime (for example, attacks on property). Depending on the frequency of customs surveillance, it can be systematic (permanent) or one-time. Systematic customs surveillance is organized, as a rule, in places where goods and vehicles are permanently located under customs control (for example, a temporary storage warehouse, etc.).

Depending on the use of technical means, direct or indirect customs surveillance is distinguished. The latter involves the use of various technical means with which visual observation is carried out: optical surveillance devices (binoculars, night vision devices), local surveillance television systems (control monitors, a network of television cameras remotely controlled from a single control panel). Customs surveillance is a public surveillance.

Customs inspection (Article 115 of the Labor Code) is one of the forms of customs control, which represents administrative actions of authorized officials of the customs authority, consisting in checking the appearance of goods and vehicles without opening the vehicles, packaging goods, dismantling and violating the integrity of the objects being inspected and their parts by other means regarding the legality of their movement across the customs border and compliance with customs legislation.

The essence and content of customs inspection can be understood by comparing it with another form of customs control - customs inspection (Article 116 of the Labor Code). Customs inspection, unlike customs inspection, is not associated with the opening of the vehicle, its cargo spaces and violation of the packaging of the goods. Customs inspection, on the contrary, is associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of vehicles or containers, containers and other places where goods are or may be located.

The object of customs control, carried out through customs inspection, are goods, vehicles, luggage of individuals, customs seals, seals, and other means of identifying goods. Customs inspection allows you to identify facts of violation of customs legislation through an external visual inspection of goods and vehicles moved across the customs border. Identification of goods, vehicles, premises and other places allows increasing the efficiency of customs inspection. Identification is carried out by applying seals, seals, applying digital, alphabetic and other markings, identification marks, affixing stamps, using shipping and other documentation, etc. Any change or destruction of identification means can be carried out only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to goods and vehicles.

When conducting a customs inspection, the customs authority proceeds from the principle of selectivity (Article 94 of the Labor Code).

By general rule, in the customs control zone, customs inspection may be carried out in the absence of the declarant, other persons with authority in relation to goods and vehicles, and their representatives. Moreover, if these persons express a desire to be present during the customs inspection, they are granted this right.

During the customs inspection, during an external visual inspection of goods and vehicles, authorized customs officials can check the number of goods under customs control. If it is established that the quantity of goods was incorrectly indicated when declaring them, the customs authority has the right to independently determine the quantity of goods for customs purposes.

Customs inspection can be carried out using technical means that provide visualization of the internal structure of the inspected object and provide information about the specific physical characteristics of such an object.

The results of the customs inspection may be needed in the future both by the customs authority itself and by the person with authority in relation to the goods (for example, when resolving disputes in court, when considering complaints in a higher customs authority, etc.). For this purpose, the results of the customs inspection are documented in one of the following ways: a mark indicating the fact of the customs inspection is placed on the transport (transportation), commercial or customs document; an act is drawn up in a form approved by the Customs Union Commission (Decision of the Commission dated May 20, 2010 No. 260 “On the forms of customs documents”). The first copy of the act remains with the customs authority, the second is transferred to the person with authority in relation to the goods.

Customs inspection (Article 116 of the Labor Code) is a form of customs control, which consists of inspecting goods and vehicles, during which seals, stamps and other means of identifying goods are removed, packaging of goods or cargo space of a vehicle or containers, containers and other places is opened. where the goods are or may be located.

The essence and content of customs inspection is revealed through its comparison with another form of customs control - customs inspection. Customs inspection and customs inspection have a number of common features: the purpose of the conduct is to establish the legality of the movement of goods and vehicles across the customs border; objects - goods and vehicles; administrative nature of actions performed by the customs authority.

The main difference between these forms of customs control is as follows. An inspection is an examination (external visual inspection) of goods, vehicles, premises in which they may be located, without violating the integrity of the items and without opening them. As a rule, customs inspection precedes customs inspection. During the inspection, vehicles, cargo spaces, containers and packaging may be opened, seals, seals and other means of identification may be removed. To detect facts of open movement of goods during customs inspection, cargo items and design features of vehicles are checked in order to detect caches in which individual items may be hidden.

When conducting a customs inspection, the customs authority proceeds from the principle of selectivity. When choosing this form of customs control, a risk management system is used.

When conducting a customs inspection, customs officials must be guided by the requirements of customs legislation, which enshrine the principle of the inadmissibility of causing unlawful harm during customs control. As a general rule, customs inspection is carried out after acceptance of the customs declaration. Before accepting a customs declaration, customs inspection of imported goods may be carried out in the following cases: in order to identify goods for customs purposes; if there is information about a violation of customs legislation; for the purpose of carrying out customs control on the basis of random inspection.

In Art. 116 of the Labor Code outlines the procedure for conducting customs inspection. After making a decision to begin an inspection, the customs authority is obliged to notify the declarant or other person with authority in relation to goods and vehicles. Such an obligation is assigned to the customs authority if the declarant or the person with authority in relation to goods and vehicles is known. Presence during customs inspection is the right of these persons and their representatives, however, if the customs authority insists on this, such a right is transformed into an obligation. In Art. 116 of the Labor Code establishes that in the absence of a representative specially authorized by the carrier, such person is the individual driving the vehicle.

To ensure the efficiency and effectiveness of customs control, the Customs Code grants the customs authority the right to conduct an inspection in the absence of the declarant, other persons with authority in relation to goods and (or) vehicles, and their representatives in one of the four listed cases:

• 1) in case of failure of the specified persons to appear or when such persons are unknown;
• 2) if there is a threat to national (state) security, life and health of humans, animals, or the emergence of an epizootic situation, environment, preservation of objects of national cultural heritage of the member states of the customs union and in other urgent circumstances, including in the presence of signs indicating that the goods are flammable substances, explosive objects, explosive, poisonous, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials and other similar goods, if the goods emit an unpleasant odor;
• 3) when sending goods by international mail;
• 4) when leaving goods on the customs territory of the Customs Union in violation of the customs procedure providing for their export.

In each of the listed cases, declarants and persons with authority in relation to goods, as well as their representatives, are replaced by attesting witnesses when performing customs inspections. Thus, in these cases, the presence of witnesses becomes prerequisite carrying out customs inspection.

The results of the customs inspection are documented in a special act, which is drawn up in two copies. The first copy remains with the customs authority, and the second is handed over to the person with authority in relation to the goods, or to his representative, if this person is known. The form of the act drawn up based on the results of the customs inspection is approved by the Commission of the Customs Union (Decision of the Commission dated May 20, 2010 No. 260 “On the forms of customs documents”).

Personal customs inspection (Article 117 of the Labor Code) is an exclusive form of customs control and can be carried out only if there are sufficient grounds to assume that an individual crossing the customs border and located in the customs control zone or transit zone of an international airport is hiding on his person and voluntarily does not issue goods transported in violation of the customs legislation of the Customs Union.

The following are considered such grounds: relevant information contained in: messages and statements of Russian and foreign persons; materials received from customs and other law enforcement services and other competent authorities of foreign states and international organizations; materials received from other Russian customs authorities; direct detection by customs officials of any signs directly or indirectly indicating that an individual is hiding goods on his person and is not releasing them.

A personal search is carried out by a customs authority official appointed by the head of the customs authority (the person replacing him), with the participation of attesting witnesses, and, if necessary, an interpreter and a medical worker. During a personal search of a minor or incompetent individual, his legal representatives (parents, adoptive parents, guardians, trustees) or persons accompanying them have the right to be present. The presence of persons not participating in it and not related to it during the personal search is prohibited.

Persons participating in a personal search must be adults and, with the exception of a medical worker, of the same sex as the person being searched. Examination of the body of the person being searched is carried out only medical worker. A personal search must be carried out in a correct manner, excluding humiliation of personal dignity and causing unlawful harm to the health and property of the person being searched, to the extent necessary to detect hidden individual with goods.

Damage caused to the property of the person being searched by unlawful actions of customs officials who conducted the personal search is subject to compensation. In the event of an unreasonable delay in the departure of the person being inspected due to the conduct of a personal search, customs officials are obliged to accept all necessary measures, ensuring its dispatch on the next flight. In case of lawful actions of customs officials, damage is not subject to compensation.

Personal search is carried out in three stages. The following items are attached to the report drawn up based on the results of the personal search: items voluntarily given by the person being searched; items discovered and seized during a personal search; photographic photographs and negatives, films, audio and video recordings made during a personal search; explanations and statements on separate sheets of the person being examined, medical worker, specialist, witnesses; documented results of observations, measurements and studies, as well as the use of medicines.

When initiating a criminal case or opening a case on violation of customs rules, the original of the personal search report is attached to the materials of the corresponding criminal case or case on violation of customs rules (a copy of it remains with the customs authority).

One of the forms of customs control is checking the marking of goods with special marks and the presence of identification marks on them (Article 118 of the Labor Code). In this case, the objects of control are goods that are subject to mandatory labeling. Customs authorities check the presence of special marks, identification marks or designations of goods in other ways on goods or on their packaging, used to confirm the legality of their import into the customs territory of the Customs Union.

Customs inspection of premises and territories (Article 119 of the Labor Code) as a form of customs control is carried out by customs authorities in two main directions: to confirm the presence of goods and vehicles under customs control in these premises and in these territories; to identify goods imported into the customs territory in violation of the procedure established by customs legislation.

Customs authorities do not have the right to inspect residential premises.

To enter the premises (territory) for the purpose of conducting an inspection, a customs official presents, firstly, an order and, secondly, an official identification. The form of the order to conduct an inspection of the premises (territory) is determined by the legislation of the member states of the customs union.

Customs inspection of premises and territories during an on-site customs inspection is carried out on the basis of a decision to conduct an on-site customs inspection.

The inspection of the premises (territory) must be carried out in the minimum period of time required for its implementation, and cannot last more than one working day, unless otherwise established by the legislation of the member states of the customs union. In accordance with Art. 175 of the Federal Law “On customs regulation in Russian Federation» customs inspection may last no more than three working days in the following cases: refusal of access to premises and territories that are subject to customs inspection, and (or) refusal to voluntarily present goods for customs inspection; if identification of goods requires the implementation of actions in the premises or territory that are subject to customs inspection, and these actions cannot be completed within one working day; if the size of the room and territory to be inspected exceeds 1000 square meters.

The customs authority strives to minimize the adverse consequences of its inspections. He must be guided by the provisions of customs legislation, which stipulate the inadmissibility of causing unlawful harm during customs control. Customs inspection of premises and territories cannot be carried out at night. The results of the inspection are documented in a report, the form of which is approved by the Customs Union Commission. One copy remains with the customs authority, and the other is handed over to the person whose premises and territories were inspected.

A new form of customs control, not found in the Customs Code of the Russian Federation of 2003, is the keeping by customs authorities of records of goods under customs control and customs operations performed with them (Article 120 of the Labor Code). The organization of such accounting involves the use of information systems and technologies.

The procedure and forms for recording goods under customs control are determined by the legislation of the member states of the customs union. So, in accordance with Art. 176 of the Federal Law “On Customs Regulation in the Russian Federation” the Federal Customs Service was vested with the corresponding powers, which implemented them through the adoption of the Procedure for accounting by customs authorities of conditionally released goods under customs control (Order of the Federal Customs Service of Russia dated January 13, 2011 No. 74).

Checking the goods accounting and reporting system (Article 121 of the Labor Code). The essence of this form of customs control is that persons carrying out activities in the field of customs, using special simplifications, as well as using and owning foreign goods, at the request of the customs authorities, are required to submit to the customs authorities reports on stored, transported, sold, processed and goods used, as well as customs operations performed.

Failure to submit to fixed time to the customs reporting authority in cases provided for by customs legislation, as well as the submission of reports containing false information entails administrative liability under Art. 16.15 Code of Administrative Offenses of the Russian Federation.

An audit of the goods accounting and reporting system as a form of customs control is carried out in relation to persons operating in the field of customs affairs, authorized economic operators, as well as in relation to goods placed under customs procedures: processing within the customs territory, processing outside the customs territory, processing for domestic consumption, temporary import (admission), free customs zone, free warehouse, release for domestic consumption with the provision of benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of these goods.

In accordance with Art. 177 of the Federal Law “On Customs Regulation in the Russian Federation”, verification of the goods accounting system is carried out by reconciling the information contained in the reporting submitted to the customs authorities with the information available to the customs authority, as well as by comparing this information with the data reflected in the accounting accounts and reporting and contained in primary documents submitted to the customs authority upon a reasoned request.

The procedure for submission and reporting forms by persons operating in the field of customs are approved by Order of the Federal Customs Service of Russia dated December 28, 2010 No. 2636 Rossiyskaya Gazeta. No. 43, 03/02/2011. The goods accounting system for the same period is checked once. The results of the inspection are recorded in an act, the form of which was approved by Order of the Federal Customs Service of Russia dated December 22, 2010 No. 2522.

Customs inspection (Article 122 of the Labor Code) as a form of customs control is carried out by customs authorities in order to verify compliance by persons with the requirements established by the customs legislation of the customs union and the legislation of the member states of the customs union.

The persons inspected may be: the declarant; Customs representative; carrier; the person having authority over the goods after their release, or his representative; a person carrying out temporary storage of goods; owners of duty-free shops, customs and other warehouses; authorized economic operator; other persons directly or indirectly involved in transactions with goods placed under the relevant customs procedure; a person in respect of whom there is information that he is in possession or use of goods in violation of the established procedure.

The objects of customs inspection are: the fact of placing goods under the customs procedure; the reliability of the information declared in the customs declaration and other documents submitted when customs declaration goods that influenced the decision to release goods; compliance with restrictions on the use and disposal of conditionally released goods; compliance with the requirements established by customs legislation for persons operating in the field of customs; compliance of persons with the conditions necessary for assignment of the status of an authorized economic operator; compliance with the established conditions of customs procedures, when placed under which goods do not acquire the status of goods of the customs union; compliance with other requirements established by the customs legislation of the customs union and (or) the legislation of the member states of the customs union.

Customs inspection is carried out in the form of a desk customs inspection or an on-site customs inspection. It is carried out by comparing the information contained in the documents presented when placing goods under the customs procedure, and other information available to the customs authority, with accounting and reporting data, with accounts and other information received in the prescribed manner. The procedure for conducting customs inspections is determined by Chapter 19 of the Labor Code. When identifying signs of an administrative offense or crime during a customs inspection, customs authorities take measures in accordance with the legislation of a member state of the customs union. The results of the customs inspection are documented in accordance with the legislation of the member states of the customs union. In accordance with Art. 178 of the Federal Law “On Customs Regulation in the Russian Federation”, the results of a customs inspection are reflected: by an act of a desk customs inspection when conducting a desk customs audit; act of on-site customs inspection during an on-site customs inspection Scientific and practical commentary (head-by-head) to the Customs Code of the Customs Union (edited by A.N. Kozyrin). System GARANT, 2012. P. 153. .

According to sub. 19 clause 1 art. 11 of the Labor Code, customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. At the same time, this kind of measures refers to the forms, methods and means of carrying out customs control. Forms of customs control are certain types of verification activities, enshrined in Art. 366 TK. Methods of conducting customs control are measures applied by customs authorities for the most effective implementation of the chosen form(s) of customs control. Technical means of customs control should be considered as means of customs control (clause 1 of Article 388 of the Labor Code); sea ​​(river) and aircraft of customs authorities (clauses 2, 3 of Article 388 of the Labor Code); information resources of customs authorities (Articles 425, 387, paragraph 2 of Article 358 of the Labor Code), etc.

Customs control can be carried out exclusively by customs authorities in strict accordance with the requirements of the Customs Code. However, in addition to customs authorities, there are other state regulatory authorities that exercise their functions in relation to goods transported across the customs border of the Russian Federation. In particular, in accordance with Part 2 of Art. 29 of the Law on Regulation of Foreign Trade Activities, technical, pharmacological, sanitary, veterinary, phytosanitary and environmental requirements, as well as requirements for mandatory confirmation of conformity, apply to goods originating from a foreign country in the same way as they apply to similar goods of Russian origin.

Grounds for carrying out customs control.

1. The grounds for sending instructions to carry out certain forms of customs control are:
1) the need to confirm the availability of goods under customs control;
2) the need to conduct an unscheduled on-site customs inspection on the grounds provided for in Article 132 of the Customs Code of the Customs Union, if the inspected person whose on-site customs inspection needs to be carried out is created and (or) registered in accordance with the legislation of another member state of the customs union;
3) the presence of data indicating a possible violation of the requirements of the customs legislation of the customs union and (or) the legislation of the member state of the customs union, the customs authority of which sends the order.

Features of personal search.

A personal search as an exceptional form of customs control may be carried out by decision of the head of the customs authority or an official replacing him, if there are sufficient grounds to believe that an individual traveling through the customs border of the Russian Federation or located in the customs control zone or transit zone of an airport open for international traffic, hides on oneself and does not give out goods that are objects of violation of the legislation of the Russian Federation or an international treaty of the Russian Federation, control over the implementation of which is entrusted to the customs authorities of the Russian Federation. From the moment of certification of familiarization of an individual with the decision to conduct a personal search, any order or requirement of a customs official appointed to conduct a personal search that does not contradict the Customs Code of the Russian Federation about the time, place, method and procedure for its conduct and registration is mandatory for the individual, in respect of whom a personal search is carried out. Personal inspection must be carried out in an isolated room of the customs authority of the Russian Federation specially equipped for these purposes and meeting sanitary and hygienic requirements. In exceptional cases, a personal search may be carried out in an isolated room that meets sanitary and hygienic requirements at an airport, train station, vehicle (cabin, compartment, etc.), as well as in an isolated room transport organizations, law enforcement and other government agencies of the Russian Federation. When accompanying an individual to the premises where a personal search will be carried out, proper control is ensured to ensure that the specified person does not throw away or destroy the goods, objects, and documents that are with him during the journey. Also, a customs official, in the presence of attesting witnesses, preliminarily inspects the premises in which the personal search will be carried out. In this case, the doors to adjacent rooms, windows, and portholes are locked; objects that can be used as weapons of attack are removed. Access to the premises where the personal search is carried out by unauthorized persons and the possibility of them observing the personal search must be excluded.

Technical means of customs control (TCC) used

During inspection.

Technical means of customs control (TSTC) is a set of special equipment used by customs authorities in the process of operational customs control of all types of objects moved across the customs border, in order to check the documents declaring them, establish compliance of the contents of controlled objects with the data presented on them, as well as identify in these objects the subjects of customs offenses.

Technical means can only be used in certain forms of customs control, namely:

Verification of documents and information;

Oral questioning;

Customs surveillance;

Customs inspection of goods and vehicles;

Customs inspection of goods and vehicles;

Checking the labeling of goods with special marks and the presence of identification marks on them;

Inspection of premises and territories for customs control purposes;

Customs audit.

State educational institution

higher professional education

"Russian Customs Academy"

Department of Quality Control

COURSE WORK

in the discipline "QT"

on the topic "Customs control. Forms and principles of customs control"

Completed by: 3rd year full-time student

forms of training at the Faculty of Customs

Signature______________________

Introduction………………………….……………………………………………………………..3

Chapter 1. Basic concepts and features of customs control..………5

1.1. Concept and principles of customs control……………...........5

1.2. Subjects, objects, goals and objects of customs control…………………………………………………………….13

Chapter 2. Forms and procedure for customs control…..……….18

2.1. Checking documents and information. Oral survey. Receiving clarifications……………………………………………….…...……….18

2.2. Customs inspection of goods and vehicles. Customs inspection. Personal search…………………….………20

2.3. Customs surveillance. Checking the marking of goods with special marks and the presence of identification marks on them. Inspection of premises and territories.………...……………….……..28

2.4. Customs audit…………………………………………….32

Chapter 3. Customs control in the Customs Code of the Customs Union, changes and additions……..……………………………………………………….37

Conclusion……………………………………………………………………………….42

List of sources used……………………………...……........45

Introduction

The topic of customs control today is one of the most important in the field of customs. Customs control largely determines the nature and content of the activities of customs authorities. The main purpose of customs control is to identify, through various checks, the compliance of customs operations and actions with the provisions and norms of customs legislation, therefore legal regulation This part of the customs business is extensive and differentiated and is carried out by the Laws of the Russian Federation, the Customs Code of the Russian Federation, as well as numerous rules for customs control determined by the Federal Customs Service. In turn, the Federal Customs 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, resolutions and
orders of the Government of the Russian Federation, international
treaties of the Russian Federation, regulatory legal acts
Central Bank of the Russian Federation.

Currently, one of the primary tasks facing Russia is the development of an externally rational economic policy, favorable conditions for promoting Russian goods to foreign markets, developing cooperation in the field of international trade. Experiencing serious difficulties and in dire need of support from domestic experts, the country faces the need to protect national interests, of which the primary ones are economic.

According to the Customs Code of the Russian Federation, one of the components of customs affairs in the Russian Federation is the procedure and conditions for moving goods and vehicles across the customs border of the Russian Federation, customs control. In accordance with one of the basic principles of the movement of goods and vehicles across the customs border of the Russian Federation, which is enshrined in Article 14 of the Labor Code of the Russian Federation, all goods and vehicles moved across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for Customs Code of the Russian Federation. The requirements of this principle are mandatory and apply to all persons moving goods and vehicles.

Customs control is developing in connection with an increase in the volume of activities in the customs sphere, trade and passenger exchange, expansion foreign economic relations Russia.

The object of study of this course work is the forms of customs control, designed to help improve the efficiency of customs administration.

The purpose of this work is to consider customs control, its significance, forms and measures carried out by customs authorities in order to ensure compliance with the customs legislation of Russia, and to consider changes to the provisions on customs control in the Customs Code of the Customs Union.

To achieve this goal, the following tasks have been set:

Systematize theoretical material;

Define the concept of “customs control”;

Study the forms and procedure for customs control;

Consider the features of the examination during customs control.

CHAPTER 1. BASIC CONCEPTS AND FEATURES OF CUSTOMS CONTROL

1.1. Concept and principles of customs control

All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for by the Customs Code of the Russian Federation. According to Art. 192 of the Labor Code of the Russian Federation, when importing, customs control begins from the moment the goods and vehicle cross the customs border, and when exporting, it begins from the moment the customs declaration is accepted.

customs control - this is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation. The totality of measures carried out by customs authorities refers to the forms and methods of customs control.

Forms of customs control are separate types of verification activities (checking documents, customs inspection of goods and vehicles, customs surveillance and other forms).

Methods of customs control are measures applied by customs authorities for the most effective implementation of the chosen form(s) of customs control . Methods of carrying out customs control include, for example, identification of goods and vehicles, appointment of an examination, involvement of a specialist, seizure of goods or seizure of goods, creation of customs control zones . The following should be considered as means of customs control:

Technical means of customs control;

Sea (river) and aircraft of customs authorities;

Informational resources customs authorities;

Search dogs.

Article 358 establishes the following principles of customs control:

1) when carrying out customs control, customs authorities proceed from the principle of selectivity and, as a rule, are limited
only forms of customs control that are sufficient for
ensuring compliance with the customs legislation of the Russian Federation;

2) when choosing forms of customs control, a system is used
risk management. In this case, risk means the probability
non-compliance with the customs legislation of the Russian Federation.

3) customs authorities apply risk analysis methods to determine goods, vehicles, documents and persons subject to inspection and the extent of such inspection;

4) The Federal Customs Service of Russia determines the strategy
customs control, based on a system of risk assessment measures;

5) in order to improve customs control, the Federal Customs Service of Russia cooperates with customs authorities of foreign states, enters into mutual assistance agreements with them;

6) Federal Customs Service of Russia in order to increase
efficiency of customs control strives to interact with
participants in foreign trade activities, carriers and other organizations whose activities are related to the implementation of foreign trade goods,
and their professional associations (associations);

7) customs control is carried out exclusively by customs authorities in accordance with the Labor Code of the Russian Federation.

The principle of selectivity means that there is no need to carry out control in full, i.e. checking all goods. However, choosing the form of customs control is the exclusive right of customs authorities. This principle corresponds to international practice based on the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures of the World Customs Organization (Kyoto Convention as amended in 1999), according to which customs control is usually limited to the minimum necessary to ensure compliance with customs legislation.

Samples and specimens of goods under customs control are taken by employees of other government bodies with the written permission of the customs authority. Customs officials have the right to be present when samples of goods are taken by employees of other government bodies. Customs authorities must be informed of the results of the examination of samples and samples of goods taken by other government authorities.

The final decision on the release of goods is made by the customs authority based on the results of customs control. At the same time, an integral part of customs control is the verification of documents and information, including permits, issued by other government bodies (sanitary-quarantine, quarantine-phytosanitary, veterinary control bodies), based on the results of control actions.

When imported into the customs territory of the Russian Federation, goods and vehicles are considered to be under customs control from the moment of crossing the customs border until the moment (paragraph 1 of paragraph 1 of Article 360 ​​of the Labor Code of the Russian Federation):

Release for free circulation;

Destruction;

Appeals to federal property (for example, as a result of confiscation, refusal in favor of the state);

Sales as unclaimed (for example, in cases of exceeding the storage period in a temporary storage warehouse or in a customs warehouse);

Sales as illegally imported into the customs territory of the Russian Federation (in the event that persons who purchased goods illegally imported into the customs territory of the Russian Federation refuse to pay customs duties and perform customs operations);

Actual export from the customs territory of the Russian Federation (for example, as prohibited for import into the Russian Federation or exported in accordance with the customs regime of re-export);

Russian goods (vehicles) are considered to be under customs control when exported from the customs territory of the Russian Federation from the moment the customs declaration is accepted or actions directly aimed at exporting goods from the customs territory of the Russian Federation are taken until crossing the customs border (Article 360 ​​of the Labor Code of the Russian Federation).

In addition, in accordance with paragraph 1 of Art. 391 of the Labor Code of the Russian Federation when customs authorities detect goods illegally transported across the customs border, which entails non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities from persons who purchased goods in the customs territory of the Russian Federation in connection with the implementation of entrepreneurial activities, such goods are subject to seizure or the goods are subject to seizure and placement in temporary storage. The specified goods for customs purposes are considered as being under customs control.

The customs authorities of the Russian Federation have the right to forcibly stop vehicles, return sea, river and aircraft that have left the customs territory of the Russian Federation without permission from the customs authorities of the Russian Federation, with the exception of foreign ships and ships located in the territories of other states.

In accordance with paragraph 2 of Art. 361 of the Labor Code of the Russian Federation, verification of the accuracy of information after the release of goods and (or) vehicles can be carried out by customs authorities within one year from the date the goods lose their status under customs control. At the same time, customs authorities have the right to apply such a form of customs control as, for example, a customs audit. The Labor Code of the Russian Federation allows customs authorities to apply these measures both after goods lose their status under customs control (released for free circulation), and in all other cases when:

Goods are discovered that were imported into the Russian Federation in violation of customs rules (without the presence of special stamps, identification marks on them, without paying customs duties, taxes, or without observing the prohibitions and restrictions provided for by the legislation of the Russian Federation on state regulation of foreign trade activities);

It is discovered that there is no information in commercial documents about the release of goods or that such information is unreliable, as well as the absence of commercial documents in which such information should be indicated;

Facts of using and (or) disposing of conditionally released goods for purposes other than those for which full or partial exemption from import customs duties and taxes were granted are discovered.

Carrying out customs control may be accompanied by a temporary restriction of ownership rights to goods in the form of their arrest or seizure.

Customs control is completed only at the time of release of goods and vehicles. At the same time, release according to the Labor Code of the Russian Federation means the transfer by customs authorities of goods or vehicles after their customs clearance to the full disposal of a person.

Thus, upon import, customs control begins at checkpoints at the customs border, determined by customs authorities for the crossing of goods and vehicles, and ends after completion of customs clearance and transfer to the person at full disposal.

As a rule, customs control of goods and vehicles ends after completion of customs clearance and the customs official affixing the “release permitted” stamp and a personal numbered seal on the relevant documents. At the same time, customs authorities have the right to verify the accuracy of the information provided during customs clearance after release, and also have the right to request and receive information related to foreign economic transactions with goods. Such verification may be carried out within one year from the date of the decision on release.

In order to carry out customs control in the form of customs inspection of goods and vehicles, their storage and movement under customs supervision, customs control zones are created.

Customs control zones are created:

Along the customs border of the Russian Federation;

In places of customs clearance;

In places of transhipment of goods, their inspection and inspection;

In temporary storage places;

In parking areas for vehicles transporting goods under customs control;

In other places determined by the Labor Code of the Russian Federation (for example, the location of seized goods - paragraph 2 of Article 377 of the Labor Code of the Russian Federation, on the territory of a duty-free store - paragraph 4 of Article 260 of the Labor Code of the Russian Federation).

Customs control zones can be of two types: permanent and temporary. Permanent customs control zones are created in cases where goods subject to customs control are regularly found in them (places of arrival of goods and vehicles into the customs territory - clause 1, clause 2 of Article 78 of the Labor Code of the Russian Federation, temporary storage warehouses, customs warehouses, duty-free store premises trade). Temporary customs control zones may be created on the basis of a written decision of the head of the customs authority (the person replacing him):

When performing customs clearance outside the designated places (for the period of time of customs operations);

If it is necessary to carry out inspection or inspection of goods and vehicles detected by customs authorities outside the permanent customs control zones.

The limits of the permanent customs control zone are indicated by rectangular signs with the inscription on a green background “Customs control zone” in Russian and English “Customs control zone”. The limits of the temporary customs control zone may be indicated by fencing tape, signage boards, boards or other information signs.

Thus, the customs control zone (both permanent and temporary) is a clearly limited territory intended for the location of goods and vehicles subject to customs control. Accordingly, the implementation of production and other commercial activities, the movement of goods, vehicles, persons across the borders of customs control zones and within their limits is permitted with the permission of customs authorities and under their supervision.

The customs authority requests documents and information necessary for customs control and sets in writing a deadline for their submission, which should be sufficient for this. Upon a reasoned request from a person, the specified period is extended by the customs authority for the time necessary to submit the specified documents. Documents required for customs control must be kept by persons for at least three calendar years after the year during which the goods lose their status under customs control. Customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers must store documents for five calendar years after the year during which customs operations were carried out.

According to Article 364 of the Labor Code, customs brokers (representatives), owners of temporary storage warehouses, owners of customs warehouses and customs carriers, persons using special simplified procedures (Article 68 of the Labor Code), as well as persons using and (or) possessing conditionally released goods, upon request customs authorities are required to submit to the customs authorities reports on stored, transported, sold, processed and (or) used goods in the forms determined by the State Customs Code of the Russian Federation.

Article 365 of the Labor Code provides for the inadmissibility of causing unlawful harm during customs control. Losses caused by unlawful decisions, actions (inaction) of customs authorities or their officials during customs control are subject to compensation in full, including lost profits (lost income).

Customs control largely determines the nature and content of the activities of customs authorities. Having analyzed customs control, it can be noted that the main goal of customs control is to identify, through various checks, the compliance of customs operations and actions with the provisions and norms of customs legislation.

Thus, customs control is the most important component of customs affairs, and in general it is one of the basic institutions of any economy. Despite its imperfections, we can say that its mechanism is currently functioning quite successfully and has great potential for development and improvement.

1.2. Subjects, objects, goals and objects of customs control

At the same time, in addition to customs authorities, there are other state regulatory authorities that exercise their functions in relation to goods transported across the customs border of the Russian Federation. In this regard, the question arises about the possibility of expanding the circle of subjects of customs control, as well as the balance of their powers in the process of carrying out inspection activities. So, according to Art. 130 of the Labor Code of the Russian Federation, in cases provided for by the legislation of the Russian Federation, customs clearance of goods and vehicles transported across the customs border of the Russian Federation can be completed only after the implementation of veterinary, phytosanitary, environmental and other types of state control. In addition, in accordance with Part 3 of Art. 194 of the Labor Code of the Russian Federation, the time limits for checking customs declarations, documents and inspection of goods and vehicles do not include the time required to exercise control over goods and vehicles by other government bodies.

The noted norms indicate the mandatory nature of actions to check goods and vehicles transported across the customs border of the Russian Federation. Moreover, according to Art. 13 of the Labor Code of the Russian Federation, customs authorities have the right, in order to solve the problems of customs affairs, to interact with other law enforcement and other government bodies, enterprises, institutions, organizations and citizens, allowing the implementation under their control of certain actions that fall within their competence.

It is here that an important phrase is contained that allows us to distinguish the subjects of customs control without identifying the latter with subjects of other types of state control (applied to goods and vehicles moved across the customs border of the Russian Federation).

The purposes of customs control are not disclosed in the Labor Code of the Russian Federation, and those mentioned in paragraph 16 of Art. 18 of the Labor Code of the Russian Federation, the goals of customs control are quite flexible, so that it can be limited only to customs control. For example, ensuring compliance with customs legislation is carried out not only through customs control, but also through the implementation of law enforcement standards. In addition, the requirements of customs legislation oblige the provision of permits from the relevant regulatory authorities for the right to import certain categories of goods into the Russian Federation (plant products, goods of animal origin, etc.). These requirements are also called non-tariff regulation measures. At the same time, one may get the idea that all the above-mentioned authorities (veterinary, phytosanitary, border, etc.) should be considered as additional subjects of customs control. However, it is not. Each state body exercising control functions, within its competence, solves its “own” problems, guided by the relevant legislation. The phytosanitary control body, for example, having concluded that the imported goods cannot be used on the territory of the Russian Federation, refuses to provide the necessary permit (phytosanitary certificate or import quarantine permit). In turn, the customs authorities will not allow the release of goods into the territory of the Russian Federation, as they have not passed customs clearance in the regime of release for free circulation (due to failure to provide the documents necessary for customs purposes).

So, it is the goals of control activities that make it possible to limit the circle of subjects of customs control. However, for this, the purpose of customs control should be more clearly defined, namely, as checking compliance with the legality of the movement of goods and vehicles across the customs border, as well as compliance with the conditions of the chosen customs regime and the implementation of business activities in the field of customs.

It follows that the subjects of customs control are only and exclusively customs authorities (officials), since, ultimately, customs authorities make decisions on the release of goods and vehicles, including conditional release or issuance of a license to carry out business activities in the field of customs .

In accordance with the designated goals of customs control, its object and objects can be distinguished. Taking into account that the object in law is understood as specific property and non-property benefits and interests, relations regarding which are regulated by law, state interests should be highlighted as the object of customs control , consisting in ensuring compliance by individuals and participants in foreign trade activities with the provisions governing the movement of goods and vehicles across the customs border of the Russian Federation, as well as the implementation of activities, control over which is entrusted to the customs authorities.

Goods and vehicles (moved or moved across the customs border of the Russian Federation);

Documents and information required for customs purposes;

Entrepreneurial activity, control over which is entrusted to the customs authorities.

The last of the above items of customs control reflects one of its important features, bearing in mind that we can talk about cases not directly related to the movement of goods and vehicles across the customs border of the Russian Federation. Since there is no movement, it means there is no customs clearance (except for cases of change in the customs regime), and this already gives independence to customs control, separating it from the customs clearance procedure. Being a systematic audit of activities, this species control can be designated supervision. In contrast to the control of specific items (goods, documents, vehicles), customs supervision is a more abstract inspection and includes many items (the procedure for maintaining records of goods stored in customs warehouses, the operability of security alarms, compliance with access control in the territory of a temporary storage warehouse, compliance procedure for conducting operations with stored goods, etc.).

The following actions of participants in foreign trade activities become the subject of customs control:

· obtaining the right to engage in foreign trade activities by registering with the relevant government agencies;

· conclusion international contracts(contracts);

· obtaining appropriate licenses and permits for the import/export of certain types of goods (or certain quantities) in order to implement economic policy measures;

· preparation of foreign trade documentation;

· payment of customs duties;

· delivery of goods and vehicles at the appointed place and time;

· declaration of goods and vehicles;

· placement of goods and vehicles in temporary storage warehouses;

· disposal of goods after they have been placed under a different customs regime.

The objects of customs control are:

· goods and vehicles transported across the customs border;

· foreign trade documents;

· Individuals and legal entities;

· compliance with the conditions for the movement of goods and vehicles across the customs border and their placement under the customs regime.

As for the documents required for customs control, they can be considered as subjects of control both when registering transported goods and vehicles or when registering a change in the customs regime, and when conducting customs supervision. Moreover, according to their purpose, they can be divided into several types:

Documents required for customs clearance and control;

Documents required for control (supervision).

Thus, having considered customs control as an inspection, highlighting its main elements (subject and objects), we can give the following definition:

Customs control is an inspection carried out by the customs authorities of the Russian Federation of goods and vehicles moved across the customs border of the Russian Federation, documents and information necessary for customs purposes, as well as supervision of business activities (the market for customs services) in the field of customs affairs.

CHAPTER 2. FORMS AND PROCEDURE FOR CUSTOMS CONTROL

2.1. Checking documents and information. Oral survey. Getting clarification

The procedural component of the legal regulation of customs control under the Labor Code of the Russian Federation is established by the procedure and forms of customs control.

Checking documents and information - a form of customs control used by a customs official when carrying out customs clearance of goods.

In accordance with paragraph 1 of Art. 367 of the Labor Code of the Russian Federation, the purposes of applying this form of customs control are:

Establishing the authenticity of documents (validity period, availability and authenticity of necessary details (seals, signatures, stamps);

Checking the accuracy of the information contained in the documents (data about the sender, recipient of the goods, declarant, information about the goods being moved (name, value, quantity, country of origin, etc.), information about the payment of customs duties, etc.);

Checking the correctness of the documents (correctness of filling out the relevant fields of the customs declaration, absence of corrections).

Verification of documents and information is carried out in several stages:

a) checking the documents themselves for their authenticity and correctness of execution (checking the form of the document);

b) verification of information necessary for customs purposes (checking the contents of the document).

When implementing this form of customs control, customs authorities are not bound by the submitted documents and the information contained in them, and therefore independently have the right to use information received from other sources, including the results of other forms of customs control, analysis of special customs statistics, processing of information using software.

The list of documents and information required for customs clearance of goods in accordance with the chosen customs regime is established by Order of the Federal Customs Service of Russia dated April 25 No. 536.

In some cases, verification of documents and information is allowed before the movement of goods across the customs border. For example, in accordance with paragraph 1 of Art. 130 of the Labor Code of the Russian Federation, a customs declaration can be submitted for foreign goods before their arrival in the customs territory of the Russian Federation.

Oral survey is a form of customs control used by customs authorities during customs clearance of goods and vehicles, which consists of obtaining the necessary information from individuals, as well as persons who are representatives of organizations with authority in relation to transported goods and vehicles, without issuing explanations specified persons in writing.

The possibility of conducting an oral interview is limited to customs clearance procedures resulting from the movement of goods (vehicles) across the border.

Individuals are subject to questioning, as well as persons who are representatives of organizations that have authority in relation to goods (vehicles) being cleared, for example a customs clearance specialist, in the case of customs declaration of goods by a customs broker.

This form of customs control is applied without written confirmation of the information received.

Receiving clarifications is a form of customs control used by a customs official to obtain information (from declarants, persons moving goods, other persons) about the circumstances of the movement of goods and vehicles across the customs border, which are important for the purposes of verifying compliance with the requirements of customs legislation.

Unlike an oral survey, the possibility of obtaining explanations is not limited by the institution of customs clearance and is allowed wherever the Labor Code of the Russian Federation provides for customs control, including after the release of goods for free circulation.

Customs authorities have the right to receive explanations from any persons who are related to the movement of goods and vehicles across the customs border (declarants, carriers, forwarders and other persons), and also have relevant information about the circumstances relevant for customs control.
Receipt of clarifications must be made in writing. The explanation form was approved by order of the State Customs Committee dated November 24, 2003 No. 1323.

2.2. Customs inspection of goods and vehicles. Customs inspection. Personal inspection

Customs inspection of goods and vehicles is a form of customs control, which consists of an external visual inspection by authorized officials of the customs authority of goods, luggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identifying goods, without opening the vehicle or its cargo spaces and violation of packaging of goods.

The peculiarity of the customs inspection of goods and vehicles is that it is always an external examination, which is not associated with opening the packaging of goods, the vehicle or its cargo space.

Customs inspection of goods and vehicles is carried out in the presence of the declarant and other persons with authority in relation to the items being inspected. Exceptions are made when this form of customs control is used when goods and vehicles are in the customs control zone (if the interested parties do not express a desire to be present during the customs inspection).

The requirement for written documentation of the results of customs inspection of goods and vehicles (in the form of an act drawn up in two copies) depends on one of following factors:

Further use by customs authorities of the inspection results, for example, as evidentiary information (Article 392 of the Labor Code of the Russian Federation);

Requirements of a person with authority in relation to the goods and (or) vehicles being inspected (as an alternative to the act, a note on the inspection may be noted in the transport document). The form of the customs inspection report of goods and vehicles was approved by Order of the State Customs Committee of October 20, 2003 No. 1166.

Customs inspection of goods and vehicles can be used as an independent form of customs control, for example, when completing internal customs transit, and as a derivative form of customs control when conducting a special customs audit (clause 4 of Article 376 of the Labor Code of the Russian Federation).

The list of positions of officials of the customs authorities of the Russian Federation who have access to the premises and territory for inspection was approved by Order of the State Customs Committee of Russia dated May 16, 2008 N 591.

The deadline for inspection is one day. Inspection of residential premises is not permitted.

2.4. Customs audit

Customs audit is a form of customs control, which consists of customs authorities (in general and special forms) verifying the fact of release of goods, as well as the reliability of the information specified in the customs declaration and other documents submitted during customs clearance, by comparing this information with accounting data accounting and reporting, with accounts, with other information available to inspected persons (declarants, persons carrying out activities in the field of customs and other inspected persons).

Customs audit can be carried out in general and special forms.

Conducting general and special customs audits is permitted only in relation to legal entities and individual entrepreneurs.

The results of the general and special customs audit are documented in an act (in two copies). The form of the customs audit report was approved by Order of the State Customs Committee of Russia dated September 16, 2003 No. 1023 “On approval of document forms used during customs audits and inspection of premises and territories, and instructions for filling them out.”

A general customs audit is carried out by the customs inspection units of the customs authorities of the Russian Federation. Conducting a special customs audit involves the formation of an audit commission.

A general customs audit is carried out on declarants, as well as other persons who have authority in relation to goods, but do not act as declarants, when moving goods (Article 16 of the Labor Code of the Russian Federation).

A general customs audit is carried out by decision of the head of the customs authority (the person replacing him), a copy of which is given to the person being inspected.

The requirements for conducting a general customs audit are:

Compliance with the deadlines for the general audit (no more than three working days);

Not interfering with the production or commercial activities of the inspected person;

One-time conduct of a general customs audit in relation to the same goods;

Drawing up an act of conducting a general customs audit on the day following the day of completion of the general customs audit.

A special customs audit is a more stringent version of a customs audit, which has similar features to law enforcement measures (for example, measures to ensure proceedings in a case of an administrative offense), since it allows for the arrest or seizure of goods.

The Labor Code of the Russian Federation provides for three categories of persons who can undergo a special customs audit.

1. Declarants, as well as other persons who have authority in relation to goods, but do not act as declarants when moving goods (Article 16 of the Labor Code of the Russian Federation).

The reasons for conducting a special customs audit of such persons may be data discovered during a general customs audit or other forms of customs control that may indicate:

On the unreliability of information provided during customs clearance;

On the use and disposal of goods in violation of established requirements and restrictions (for example, leasing of goods temporarily imported into the Russian Federation by a representative office foreign company to ensure its activities).

2. Persons carrying out activities in the field of customs affairs (customs brokers, customs carriers, owners of customs warehouses and temporary storage warehouses).

The reason for conducting a special customs audit may be the discovery of data that may indicate:

On violations of accounting for goods moved across the customs border and reporting on them;

On non-compliance with other requirements and conditions for carrying out the relevant type of activity in the field of customs affairs.

3. Persons engaged in wholesale or retail trade of goods imported into the Russian Federation.

The reason for conducting a special customs audit of persons who have not previously taken part in the movement of inspected goods may be the discovery of data that may indicate that goods were imported into the customs territory of the Russian Federation in violation of the requirements and conditions established by the Labor Code of the Russian Federation, which resulted in one of the following consequences:

Violation of the procedure for paying customs duties and taxes;

Failure to comply with prohibitions and restrictions established in accordance with the legislation on state regulation of foreign trade activities.

Unlike a general customs audit, a special audit can be appointed only by decision of the head of the customs authority (the person replacing him) from the level of the head of customs or the head of a higher customs authority. A copy of this decision is given to the person being inspected.

A special customs audit must be carried out within a period not exceeding two months (from the date of the decision to conduct a special audit). The deadline may be extended, but not by more than one month and only by decision of a higher customs authority.

Repeated conduct of a special customs audit by the same person in relation to the same goods is not allowed.

When conducting a special customs audit, customs authorities are vested with the right to apply such forms of customs control as inspection of the territories and premises of the person being inspected, inspection and inspection of goods. In addition, it is possible to carry out an inventory in accordance with the Tax Code of the Russian Federation.

Customs authorities also have the right to temporarily restrict ownership rights to inspected goods by seizing them (prohibiting the transfer of goods to other persons, the sale of goods or their disposal in other ways). Seizure of goods is possible if one of the following grounds exists:

Detection of goods without special marks, identification marks or other means of designation, or goods with counterfeit marks or marks;

Absence in the commercial documents of the person being inspected of information about the release of goods by customs authorities, if, in accordance with the legal acts of the Russian Federation, the indication of such information in commercial documents is mandatory for the circulation of goods in the territory of the Russian Federation (for example, the number of the cargo customs declaration in the invoice for goods), and also discovery of the unreliability of such information or the absence of commercial documents in which such information should be indicated;

Detection of facts of use and (or) disposal of conditionally released goods for purposes other than those in connection with which full or partial exemption from import customs duties and taxes was granted.

Upon seizure, the goods remain with the owner or person having authority over the goods. If there are grounds to believe that the arrest cannot ensure sufficient safety of the goods or the goods are prohibited for import into the Russian Federation or circulation on the territory of the Russian Federation, the customs authority seizes them.

As a rule, seized goods are placed in a temporary storage warehouse.

The decision to arrest or confiscate goods is made by a customs official conducting a special customs audit, in the presence of the person in whose possession the goods were found (his representative), as well as in the presence of at least two witnesses.

A protocol on the seizure or seizure of goods is drawn up, with a copy delivered to the person in whose possession the goods were found (his representative).

CHAPTER 3. CUSTOMS CONTROL IN THE CUSTOMS CODE OF THE CUSTOMS UNION, AMENDMENTS AND ADDITIONS

In connection with the entry into force of the Customs Code of the Customs Union on July 1, 2010, the issue of legal regulation of the procedure for carrying out customs control in the single customs territory of the participating countries of the Customs Union is very relevant.

The Customs Code of the Customs Union is an integral part of the agreement on the Customs Code of the Customs Union and has the status of an international treaty, which predetermines the emergence of a complicated procedure for making appropriate changes.

Since the beginning of this year, Russia, Belarus and Kazakhstan have been living under a single customs tariff. And from July 1, customs control on the Belarusian-Russian border will be abolished, and in another year it will be lifted on the Russian-Kazakh border as well. These are some of the milestones in the implementation of the agreement on the Customs Union signed on November 27, 2009 in Minsk by the heads of the three states. Its ultimate goal is to unite the economic space of countries with a vast territory, colossal natural resources and a population of more than 170 million.

There are no serious changes in the procedures and methods of customs control compared to the current ones, but there are still small changes, so let’s consider them in more detail.

The Customs Code of the Customs Union contains an open list of places recognized as customs control zones.

The Customs Code of the Russian Federation does not contain objects of customs control; the draft Customs Code of the Customs Union specifies objects of customs control (Article 95 “Customs control”). Customs control is carried out by customs officials in relation to:

1) goods, including vehicles, transported across the customs border and (or) subject to declaration in accordance with this Code;

2) customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;

3) activities of persons related to the movement of goods across the customs border, provision of services in the field of customs affairs, as well as carried out within the framework of certain customs procedures;

4) persons crossing the customs border.

The Customs Code of the Russian Federation specifies 10 forms of customs control, and the Customs Code of the Customs Union contains 12 forms. The Customs Code of the Customs Union indicates the emergence of new forms of customs control:

Accounting for goods under customs control;

Checking the goods accounting and reporting system;

Customs inspection (desk and on-site) instead of customs audit.

For the first time, the new CU Customs Code provides for the possibility of making changes to the declaration after the release of goods.

A procedure is provided for exemption from customs inspection of personal luggage

Heads of member states of the customs union,

Ministers of Foreign Affairs visiting Member States on official visits,

Other persons, in accordance with international treaties of the member states of the customs union.

Customs has the right to carry out control measures after the release of goods. Now, based on clause 2 of Art. 361 of the Labor Code of the Russian Federation, such control can be carried out within a year from the date the goods lose the status of being under customs control. And according to Art. 99 of the Customs Code of the Russian Federation, this period has been increased to three years.

Moreover, the Customs Code of the Customs Union allows member states of the Customs Union to increase it to five years. Russian customs officers are unlikely to miss this opportunity. And this will become a real problem if we take into account the changes that have occurred with the customs audit (in the Customs Code of the Customs Union - customs audit).

Not only declarants and customs representatives can be checked. Customs officers can also visit any other persons who acted as counterparties under internal agreements in relation to the goods being inspected.

Meanwhile, now a customs audit can be carried out on persons engaged in wholesale or retail trade in imported goods (clause 2 of Article 376 of the Labor Code of the Russian Federation). That is, two conditions must be met:

• the organization is engaged in trade in imported goods;
• at the time of inspection, the organization owns such goods.
• TC TC freed the hands of customs officers. The following may come with the inspection (clause 2 of Article 122 of the Labor Code of the Customs Union):

To persons directly or indirectly involved in transactions with goods placed under the relevant customs procedure;

To persons in respect of whom there is information that they are (were) in possession and (or) use of goods illegally transported across the customs border.

After the Customs Code of the Customs Union comes into force, a situation may become common when an organization bought goods in Russia for its own needs, and two years later customs comes to it and declares: the goods were imported with violations, which can significantly undermine the stability of civil turnover.

In addition, according to paragraph 1 of Art. 134 of the Customs Code of the Customs Union, during the inspection, customs will have the right to demand from banks and other credit institutions information and documents related to the movement Money on the accounts of organizations and necessary for carrying out customs inspections, including those containing bank secrets, as well as request and receive information and documents from tax and other government authorities, including those constituting commercial, banking, tax and other secrets protected by law.

The introduction of the institution of mutual administrative assistance of customs authorities presupposes:

Exchange of information between customs authorities,

Mutual recognition of decisions,

Conducting certain forms of customs control on behalf of another CU member state in order to ensure compliance with the customs legislation of the Customs Union.

The adoption of the Customs Code will contribute to:

Strengthening mutual trade,

The increasing role of the ruble in payments,

Close cooperation of the CU member states in the process of implementing in practice the mechanism for implementing customs control in the single economic space of the customs union.

In conclusion, I would like to note that the main goal of creating the Customs Union is to ensure the free movement of goods in mutual trade and favorable terms of trade of the customs union with third countries, as well as the development of economic integration of the Parties. The main thing is not to miss the main thing behind all the innovations - the created common customs space, and then the common economic space, should ultimately help strengthen the three states and improve the lives of their citizens.

CONCLUSION

In conclusion of this work, I would like to say about some conclusions made in the process of studying the topic raised. The topic of customs control is one of the most important in the field of customs affairs. Customs control largely determines the nature and content of the activities of customs authorities.

The main goal of customs control is to identify, through various checks, the compliance of customs operations and actions with the provisions and norms of customs legislation, therefore the legal regulation of this part of the customs business is extensive and differentiated and is carried out by the Laws of the Russian Federation, the Customs Code of the Russian Federation, as well as numerous rules for conducting customs control determined by federal executive body authorized in the field of customs affairs. Currently, one of the primary tasks facing Russia is the development of a rational foreign economic policy, favorable conditions for the promotion of Russian goods to foreign markets, and the development of cooperation in the field of international trade.

Experiencing serious difficulties and in dire need of support from domestic experts, the country faces the need to protect national interests, of which the primary ones are economic.

The most important element of the system government controlled foreign economic relations - the customs structure, and first of all, the customs control system. Of great importance in connection with the general increase in crime is the fight against malfeasance by customs officials and corruption in the field of customs control.

Thus, customs control is an important element of customs affairs, and in general it is one of the basic institutions of any economy. Despite its imperfections, we can say that its mechanism is currently functioning quite successfully, undergoing changes, developing and improving, especially in modern conditions creation of the Customs Union of Russia, the Republic of Belarus and the Republic of Kazakhstan.

LIST OF USED SOURCES

2. Customs Code of the Russian Federation dated May 28, 2003 N 61-FZ (Labor Code of the Russian Federation) (with amendments and additions as of August 10, 2009).

3. Federal Law of December 8, 2003 N 164-FZ “On the Fundamentals state regulation foreign trade activity" (with amendments and additions)

4. Federal Law of May 1, 2007 N 65-FZ “On Amendments to the Federal Law “On Technical Regulation”

5. Decree of the President of the Russian Federation of March 9, 2004 N 314 “On the system and structure of federal executive authorities” (with amendments and additions)

6. Decree of the Government of the Russian Federation of July 26, 2006 N 459 “On the Federal Customs Service” (with amendments and additions)

7. Order of the Federal customs service dated January 12, 2005 N 7 “On approval General provisions on the regional customs administration and the General Regulations on Customs" (with amendments and additions)

8. Order of the Federal Customs Service dated April 25, 2007 No. 536 “On approval of the List of documents and information required for customs clearance of goods in accordance with the chosen regime” (with amendments and additions).

9. Order of the State Customs Committee dated November 24, 2003 No. 1323 “On approval of the document form.”

10. Order of the State Customs Committee dated October 20, 2003 No. 1166 “On the forms of customs clearance (inspection) acts of goods and vehicles”

11. Order of the State Customs Committee of Russia dated October 20, 2003 No. 1165 “On approval of the form of the personal search report.”

12. Order of the State Customs Committee dated September 16, 2003 No. 1023 “On approval of document forms used during customs audits and inspections of premises and territories and Instructions for filling them out”

13. Order of the Federal Customs Service dated May 16, 2008 N 591 “On amendments to the order of the State Customs Committee of Russia dated January 19, 2004 N 48”

14. Kormakov G.A. Customs control after the release of goods and vehicles // "Justice in the Volga region". – 2005., September-October. No. 3.

15. Bakaeva O.Yu., Matvienko G.V. Customs law. – M.: Yurist, 2004. –404 p.

16. Bekyashev K.A., Moiseev E.G. Customs law. – M.: Prospekt Publishing House, 2005. – 267 p.

17. Gabrichidze, B.N. Customs law: textbook. for universities / B.N.Gabrichidze, A.G.Chernyavsky. 5th ed., revised. and additional - M.: Dashkov and K°, 2006.

18. Gabrichidze B.N., Maksimtseva V.A. Comments on the Customs Code of the Russian Federation. – M.: INFRA-M-NORMA, 2008.

19. Draganov V.G. Fundamentals of customs affairs. – M.: Economics, 2006

20. Novikov A.B. Customs control in the system of administrative procedures of customs affairs // "Legislation and Economics". – 2005.N12

21. Svinukhov, V.G. Customs business: textbook / V.G. Svinukhov. - M.: Economist, 2006.

22. Timoshenko I.V. Customs law of Russia: textbook for universities - Rostov-on-Don: Phoenix, 2008.

23.Chekmareva, G.I. Fundamentals of customs affairs: textbook. allowance / G.I.Chekmareva. - Rostov n/d: MarT, 2006.

24. Shamakhova V.A. Customs law of the Russian Federation. Textbook/Under general. ed. – M.: SoftIzdat, 2007. – 744s.

25. http://www.garant.ru/

26. http://www.customs.ru

27. http://www.tamognia.ru

28. http://www.tsouz.ru

Customs Code of the Russian Federation Art. 361

Customs Code of the Russian Federation Art. 362

Order of the Federal Customs Service dated April 25, 2007 No. 536 “On approval of the List of documents and information required for customs clearance of goods in accordance with the chosen regime.” (with amendments and additions)

Order of the State Customs Committee dated November 24, 2003 No. 1323 “On approval of the document form.”

Order of the State Customs Committee dated October 20, 2003 No. 1166 “On the forms of acts of customs inspection (inspection) of goods and vehicles”

Federal Law of December 8, 2003 N 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” (as amended and supplemented)

Federal Law of May 1, 2007 N 65-FZ "On Amendments to the Federal Law "On Technical Regulation"

Order of the State Customs Committee dated September 16, 2003 No. 1023 “On approval of document forms used during customs audits and inspections of premises and territories and Instructions for filling them out”

Order of the Federal Customs Service of May 16, 2008 N 591 "On amendments to the order of the State Customs Committee of Russia dated January 19, 2004 N 48"

Introduction

Legal basis for carrying out forms of customs control

Types and procedure for customs control forms

Problems of conducting and prospects for the development of customs inspection

Conclusion

customs control checking legislation

Introduction

Major changes that have occurred in political and socio-economic life modern Russia, have made changes in many areas of activity and management.

One of these areas is the foreign economic activity of our state, the conductor of which is customs affairs and customs policy. Since the beginning of economic transformations, they have acquired a qualitatively different, more importance, becoming regulators and means of forming new economic relations and connections.

With the transition to a market economy, a new democratic concept of customs affairs arises and is gradually being implemented, taking into account progressive phenomena and trends in the development of economic relations in the country and the world civilized customs legal experience, and the corresponding Russian customs legislation.

Customs control began to develop due to an increase in the volume of activities in the customs sector, trade and passenger exchange, and the expansion of foreign economic relations of Russia, this determines the relevance of the topic of the course work.

The movement of goods and vehicles across the customs border is associated with the implementation of various customs procedures, namely the choice of customs regime, customs clearance, and payment of customs duties. Among them, a special role is given to customs control, carried out in various forms and aimed at identifying, suppressing and preventing violations of customs legislation.

The object of the study is public relations in the field of customs control.

The subject of the study is the legal and regulatory support of customs control.

The objectives of the work are to study the organization and procedure for customs control, as well as to identify, through various checks, the compliance of customs operations and actions with the provisions and norms of customs legislation.

To achieve these goals, the following tasks are set:

Identify forms of customs control;

Study the procedure for carrying out customs control;

Consider the problems of conducting and prospects for the development of customs inspection.

1. Legal basis for carrying out forms of customs control

The form of customs control is understood as the direction of activity of a customs official, including the use of certain methods, means and methods for the purpose of verifying compliance by subjects of foreign trade with the customs legislation of the Customs Union.

It should be noted that with the application of the appropriate form of customs control, it is not permissible for customs officials to cause harm to the carrier, declarant, their representatives, owners of temporary storage warehouses, owners of customs warehouses, other interested parties, as well as goods and vehicles.

When choosing forms of customs control, a risk management system is used. In this case, risk is understood as the likelihood of non-compliance with the customs legislation of the member states of the customs union.

The Customs Code of the Customs Union provides for new forms of customs control in comparison with the forms established by the Labor Code of the Russian Federation, namely: accounting of goods under customs control; checking the goods accounting and reporting system. Instead of the customs control form “customs audit”, the “customs inspection” form was introduced (Article 122 of the Labor Code of the Customs Union). In addition, the Customs Code of the Customs Union contains articles on the procedure for the detention of goods and documents for them during customs control. There were no similar norms in the Labor Code of the Russian Federation. In particular, in the cases established by Art. 152, 170, 185, 192, 208, 231, 234, 305 and 354 of the Labor Code of the Customs Union, customs officials detain goods and documents on them that are not the subject of administrative offenses or crimes. Detained goods and documents for them are stored by customs authorities for one month, and perishable products - for 24 hours. Goods prohibited for import into the customs territory of the Customs Union or export outside such territory, and documents for them, are stored by customs authorities for three days. Subsequent procedures for detained goods are described in Chapter. 21 TK TS.

An article “Refusal to release goods” was introduced (Article 201 of the Labor Code of the Customs Union), according to which, if the conditions for the release of goods established by clause 1 of Art. 195 of the Labor Code of the Customs Union, as well as in the cases specified in paragraph 6 of Art. 193 and in paragraph 2 of Art. 201 of the Customs Code of the Customs Union, the customs authority, no later than the expiration of the deadline for the release of goods, may refuse to release goods in writing, indicating all the reasons that served as the basis for such a refusal and recommendations for their elimination.

The deadline for payment of import customs duties and taxes has been extended. So, according to paragraph 3 of Art. 211 of the Customs Code of the Customs Union in relation to goods placed under the customs procedure of release for domestic consumption, the payment deadline is established - before the release of goods in accordance with the specified procedure. At the same time, the temporary storage period for goods has not changed and, as before, is two months. We add that, upon a written request from a person with authority in relation to goods, or his representative, the customs authority may extend the specified period, but not more than up to four months. Thus, the period for payment of customs duties and taxes with the adoption of the Customs Code has increased significantly: from 15 days to 4 months (clauses 1, 2, Article 170 of the Customs Code). By the period of temporary storage in paragraph 1 of Art. 185 of the Customs Code of the Customs Union is also equal to the deadline for filing a customs declaration.

After the release of goods, customs authorities have the right to verify the accuracy of the information declared during customs clearance. In the previously valid norm, this period was equal to one year (Article 361 of the Labor Code of the Russian Federation). In accordance with the newly adopted document, customs authorities carry out customs control after the release of goods within three years from the date the goods are under customs control. Moreover, the legislation of the member states of the Customs Union may establish a period of up to five years for customs control after the release of goods.

Some deadlines have been reduced. This can be called a positive thing, since the changes were made to reduce the time of customs clearance. For example, the release time for goods was reduced by one working day. The Labor Code of the Russian Federation provides for a release period no later than three working days from the date of acceptance of the customs declaration, submission of documents necessary for customs clearance and presentation of goods (clause 1 of Article 152 of the Labor Code of the Russian Federation). In accordance with paragraph 1 of Art. 196 of the Customs Code, the release of goods must be completed by the customs authority no later than one working day following the day of registration of the customs declaration, unless otherwise established by the Customs Code. Although for carrying out or completing forms of customs control with the written permission of the head of the customs authority, this period can be increased to ten working days from the day following the day of registration of the customs declaration (clause 4 of article 196 of the Customs Code of the Customs Union).

Unlike the Labor Code of the Russian Federation, the Customs Code not only clearly identifies the objects of customs control, but also changes the established approach to understanding them. The Labor Code of the Russian Federation did not clearly indicate the list of objects of customs control, but they could be traced from the analysis of its provisions (for example, from Article 14, which stipulates that all goods and vehicles moved across the customs border of the Russian Federation are subject to customs clearance and customs control; from Art. 360, which determines the moment of acquisition and loss of the status of goods and vehicles under customs control, etc.).

Thus, the Labor Code of the Russian Federation classified only goods and vehicles as objects of customs control. The Customs Code of the Customs Union expands the list of objects of customs control.

According to paragraph 2 of Art. 95 of the Customs Code of the Customs Union, customs control is carried out by customs officials in relation to:

goods, including vehicles, transported across the customs border and (or) subject to declaration in accordance with the Customs Code of the Customs Union;

customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;

activities of persons related to the movement of goods across the customs border, the provision of services in the field of customs affairs, as well as carried out within the framework of certain customs procedures;

persons crossing the customs border.

As before, customs control is exclusively within the competence of customs authorities. At the same time, Art. 103 of the Customs Code of the Customs Union determines the specifics of customs control at the customs border. When carrying out customs control of goods moved across the customs border and subject to control by other regulatory state bodies, customs authorities ensure general coordination of such actions and their simultaneous implementation in the manner determined by the legislation of the member states of the Customs Union (clause 1 of Article 103 of the Customs Code of the Customs Union). In order to speed up state control procedures when moving goods across the customs border, customs inspection can be carried out with the participation of all government bodies exercising control at the customs border (clause 3 of Article 103 of the Customs Code of the Customs Union).

A serious innovation is contained in Art. 99 of the Customs Code of the Customs Union, which regulates customs control after the release of goods. In contrast to the one-year period under the Labor Code of the Russian Federation, the Customs Code establishes that customs authorities carry out customs control after the release of goods within three years from the date the goods are under customs control. At the same time, the article provides for the possibility of increasing the duration of this period by the legislation of the member states of the customs union, but not more than five years. It should be noted that the project federal law on customs regulation in the Russian Federation does not increase the three-year period of customs control after the release of goods.

Article 110 of the Customs Code of the Customs Union establishes the forms of customs control. It included nine of the ten forms of customs control provided for by the Labor Code of the Russian Federation: verification of documents and information; oral survey; receiving explanations; customs surveillance; customs inspection; customs inspection; personal customs inspection; checking the marking of goods with special marks and the presence of identification marks on them; customs inspection of premises and territories.

At the same time, three new forms of customs control appear in the Customs Code of the Customs Union:

accounting of goods under customs control;

checking the system of accounting for goods and reporting on them;

customs check.

A fundamentally new form of customs control includes only accounting for goods under customs control. According to Art. 120 of the Customs Code of the Customs Union, customs authorities keep records of goods under customs control and customs operations performed with them, including using information systems and technologies. The procedure and forms for recording goods under customs control are determined by the legislation of the member states of the Customs Union.

Checking the system of accounting for goods and reporting was provided for in Art. 364 of the Labor Code of the Russian Federation, which established the obligation of persons carrying out activities in the field of customs affairs, persons using special simplified procedures, as well as persons using and (or) possessing conditionally released goods at the request of customs authorities to submit reports to the customs authorities on stored, transported, sold, processed and (or) used goods. A similar obligation is now enshrined in paragraph 1 of Art. 121 TK TS. Thus, according to the Customs Code of the Customs Union, this inspection received the status of a form of customs control.

According to paragraph 3 of Art. 121 of the Customs Code of the Customs Union, an inspection of the goods accounting system as a form of customs control is carried out:

when applying special simplifications in accordance with the Labor Code of the Customs Union;

upon conditional release of goods;

The greatest detail in the Customs Code of the Customs Union was given to such a new form of customs control as customs inspection, which emphasizes the special role of this form in the implementation of customs control. Customs inspection is devoted to Art. 122 of the Labor Code of the Customs Union, as well as a separate chapter. 19 "Procedure for carrying out customs checks." In its legal essence, this form of control is an analogue of the customs audit previously provided for in the Labor Code of the Russian Federation, only significantly modified.

Types and procedure for carrying out forms of customs control

In accordance with Chapter 16 of the Customs Code of the Customs Union, 12 forms of customs control are provided:

) Verification of documents and information is a form of customs control used by a customs official during customs clearance to verify documents.

Documents required for customs control, in accordance with paragraphs 12, 28, 38 of Art. 4 of the Customs Code of the Customs Union are classified into the following groups:

) transport (shipment) documents - bill of lading, invoice or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods and vehicles during international transport;

) commercial documents - invoice (invoice), shipping and packing lists and other documents that are used in accordance with international treaties of the Russian Federation, the legislation of the Russian Federation or business customs when carrying out foreign trade and other activities and which by virtue of law, agreement of the parties or customs business turnover are used to confirm the completion of transactions related to the movement of goods across the customs border, unless otherwise follows from the Labor Code of the Russian Federation;

) customs documents- documents compiled exclusively for customs purposes.

The list of documents to be checked depends on specific customs operations and customs procedures (presentation of goods at the place of arrival in the customs territory of the Customs Union, registration of customs transit, placement of goods for temporary storage, customs declaration of goods, etc.).

Verification of the information contained in the documents is carried out by comparing them with information obtained from other sources (analytically, data from special customs statistics, customs audits).

Other documents and information contained in them necessary for customs control may also be subject to verification: founding documents, confirming the right to occupy foreign economic activity, certificates of quality, conformity, permits issued by other government bodies, military passes, etc. Verification of documents and information consists of studying them from the point of view of compliance with the current norms of customs legislation, completeness and reliability of information for customs purposes.

) Oral questioning is a form of customs control used by customs authorities during customs clearance of goods and vehicles, which consists of obtaining the necessary information from individuals, as well as persons who are representatives of organizations with authority in relation to transported goods and vehicles. Oral questioning as a form of customs control is also carried out during customs clearance of goods and vehicles.

Individuals are subject to questioning, as well as persons who are representatives of organizations that have authority in relation to goods (vehicles) being cleared, for example a customs clearance specialist, in the case of customs declaration of goods by a customs broker.

An oral questioning is carried out without formalizing the explanations of these persons in writing.

) Obtaining explanations as a form of control involves the receipt by customs officials of information about the circumstances of the movement of goods and vehicles across the customs border of the Customs Union, which are important for the purposes of verifying compliance with the requirements of customs legislation, from carriers, declarants and other persons who have the necessary information. It is permissible to use this form of control after the release of goods for free circulation, during the period of verification of this information provided for by law.

Receipt of explanations is formalized in writing in the form approved by the decision of the Customs Union Commission.

) Customs surveillance - public, targeted, systematic or one-time direct or indirect (using technical means) visual surveillance by authorized customs officials of the transportation of goods and vehicles under customs control, the performance of cargo and other operations with them.

This form of control can be applied both during customs clearance and in relation to goods and vehicles conditionally released on the customs territory of the Customs Union.

) Customs inspection is a form of customs control, which consists of an external visual inspection by authorized officials of the customs authority of goods, luggage of individuals, vehicles, cargo containers, customs seals, stamps and other means of identifying goods, without opening the vehicle or its cargo premises, dismantling and tampering with the packaging of goods.

Customs inspection of goods and vehicles in the customs control zone is carried out in the absence of the declarant, other persons with authority in relation to the goods, and their representatives, except for cases where these persons express a desire to be present during the customs inspection.

Customs inspection of goods and vehicles can be carried out using technical means that provide visualization of the internal structure of the inspected object and otherwise inform about the presence of specific physical characteristics of such an object.

Based on the results of the customs inspection of goods and vehicles, a customs inspection report is drawn up in the form established by the decision of the Customs Union Commission, if the results of such an inspection will be used for customs purposes or at the request of a person with authority in relation to the goods.

) Customs inspection is a form of customs control, which consists of customs officials conducting an inspection of goods and vehicles associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, containers and other places, where the goods are or may be located.

The authorized official of the customs authority, having made a decision to conduct a customs inspection, notifies the declarant or another person with authority in relation to goods and (or) vehicles, if known. During the customs inspection of goods and vehicles, the specified persons or their representatives may be present, and at the request of an authorized official of the customs authority, they must be present. In the absence of a representative specifically authorized by the carrier, this is the individual driving the vehicle.

The customs authority has the right to conduct customs inspection of goods and vehicles in the absence of the declarant, other persons with authority in relation to goods and (or) vehicles, and their representatives in the following cases:

failure of specified persons to appear;

the existence of a threat to state security, public order, human life and health, animals, plants, the natural environment, the preservation of cultural property and under other urgent circumstances (including if there are signs indicating that the goods are flammable substances, explosive items, explosive, poisonous, dangerous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials and other similar goods, if the goods spread a stench);

sending goods by international mail;

leaving goods and vehicles on the customs territory of the Russian Federation in violation of the customs regime providing for the export of goods and vehicles from such territory.

In these cases, customs inspection of goods and vehicles is carried out in the presence of witnesses.

Based on the results of the customs inspection of goods and vehicles, a customs inspection report is drawn up in two copies in the form established by the decision of the Customs Union Commission. The customs inspection report shall contain the following information:

o information about the officials of the customs authority who carried out the customs inspection of goods and vehicles, and the persons present during the inspection;

o reasons for conducting a customs inspection in the absence of the declarant or other person with authority in relation to the goods;

o results of customs inspection of goods and vehicles;

o other information provided for in the form of the act.

The second copy of the act is given to the declarant or authorized person.

) Personal customs inspection is an exceptional form of customs control applied to an individual, if there are grounds to believe that the individual crossing the customs border and located in the customs control zone or transit zone of an airport open for international traffic is hiding on his person and does not voluntarily issues goods transported in violation of customs legislation in the territory of the customs union.

The decision to conduct a personal search is made by the head of the customs authority or a person replacing him in writing by imposing a resolution on the report of an official of the customs authority or is formalized in a separate act.

Before the start of a personal search, a customs official is obliged to announce to an individual the decision to conduct a personal search, familiarize the individual with his rights and responsibilities during such an examination and offer to voluntarily release the hidden goods. The fact of familiarization of an individual with the decision to conduct a personal search is certified by the specified person by means of an appropriate inscription on the decision to conduct a search. In case of refusal to perform such actions, a note about this is made on the decision to conduct a personal search, certified by the signature of the official of the customs authority who announced the decision to conduct a personal search.

A personal search is carried out by a customs official of the same sex as the person being searched in the presence of two witnesses of the same sex in an isolated room that meets sanitary and hygienic requirements. Access to this premises by other individuals and the possibility of observing the personal search on their part must be excluded.

During a personal search of a minor or incompetent individual, his legal representatives (parents, adoptive parents, guardians, trustees) or persons accompanying him have the right to be present.

The person being searched is obliged to comply with the requirements and orders of the customs official conducting the personal search. However, a personal search must be carried out in a correct manner, excluding humiliation of personal dignity or causing harm to the health of the person being searched or his property.

Based on the results of the personal search, a report is drawn up in two copies, in the form approved by the decision of the Customs Union Commission. This act must be drawn up during the personal customs inspection or immediately after its completion.

The act is signed by the official of the customs authority who conducted the personal customs inspection, the individual in respect of whom the inspection was carried out, or his legal representative or the person accompanying him, attesting witnesses, and during the examination - by a medical worker.

) Checking the marking of goods with special marks, the presence of identification marks on them - a form of customs control carried out by customs authorities in order to verify the presence on goods or their packaging of special marks, identification marks or other means of designating goods used to confirm the legality of their import into the customs territory of the Customs union.

In accordance with paragraph 1 of Art. 118 of the Customs Code of the Customs Union, customs authorities check the labeling of goods in cases provided for by the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union.

Customs control during the circulation of goods imported into the customs territory of the Customs Union is carried out:

by checking information confirming the release of such goods by customs authorities in accordance with the requirements and conditions established by the Customs Code of the Customs Union;

by checking the presence of markings or other identification marks on goods used to confirm the legality of import of goods into the customs territory of the Customs Union.

If facts of the absence of stamps or identification marks, as well as other ways of designating goods by customs authorities are discovered, these facts are considered as a violation of the rules for importing goods into the customs territory of the Customs Union, carried out without performing customs operations and releasing goods, if the person who had these goods discovered will not prove otherwise.

If customs authorities detect goods illegally moved across the customs border, such goods are subject to arrest or seizure and placement in temporary storage.

) Customs inspection of premises and territories - a form of customs control carried out in order to confirm the presence of goods and vehicles under customs control, including conditionally released ones, in temporary storage warehouses, customs warehouses in the premises of a duty-free store, as well as in persons where goods must be located in accordance with the conditions of customs procedures or customs regimes.

Inspection of premises and territories can be carried out by customs authorities at the checkpoint across the customs border of the Customs Union, in customs control zones created along the customs border, as well as at persons engaged in wholesale or retail trade of imported goods, if information is available.

Customs inspection of premises and territories can also be carried out:

) in places where goods are moved across the customs border, border zone;

) from persons engaged in wholesale or retail trade in goods, storing goods in places that are not customs control zones, if there is information about the presence on the premises or territories of these persons of goods imported into the customs territory of the Customs Union and (or) located on it with violation of the procedure provided for by the Customs Code of the Customs Union for verification of such information;

) from persons subject to on-site customs inspection.

The basis for conducting an inspection of premises and territories is an order signed by the head of the customs authority or his deputy.

Inspection of premises and territories must be carried out within the minimum period of time required for its implementation, and cannot last more than one day.

Customs officials have the right to enter premises and territories with the suppression of resistance and opening locked premises in the presence of two witnesses, in cases where regulatory documents do not provide for a different procedure. The customs authorities must notify the prosecutor of such cases within 24 hours. In this case, inspection of residential premises is not allowed. The maximum period for inspecting premises and territories is one day.

The results of the inspection of premises and territories are documented in an act, which is drawn up in two copies. The form of the order to conduct an inspection of premises and territories is approved by a decision of the Customs Union Commission. The second copy of the customs inspection report on premises and territories is subject to delivery (direction) to the person whose premises or territories were inspected.

) Accounting for goods under customs control is a form of customs control, which consists of customs authorities maintaining records of goods under customs control and customs operations performed with them, including using information systems and technologies.

) Checking the system of accounting for goods and reporting is a form of customs control in which persons carrying out activities in the field of customs, using special simplifications, as well as using and (or) owning foreign goods, at the request of the customs authorities, provide reports to the customs authorities on stored, transported, sold, processed and (or) used goods, as well as customs operations performed.

In accordance with paragraph 2 of Art. 21 of the Customs Code of the Customs Union, the customs carrier is obliged to keep records of goods transported in accordance with the customs procedure of customs transit and submit reports to the customs authorities on the transportation of such goods, including using information technology, in accordance with the legislation of the member states of the Customs Union.

According to paragraph 3 of Art. 121 of the Customs Code of the Customs Union, the inspection of the goods accounting system is carried out:

when applying special simplifications;

in relation to persons operating in the field of customs;

in relation to goods placed under customs procedures that provide for the maintenance of records of such goods.

) Customs inspection is a form of customs control, which means carrying out and presenting such actions and acts in relation to goods as inspection of goods, checking the completeness and truthfulness of documents, checking the accounting of an enterprise or its inventory, control of vehicles, control of baggage and individual goods accompanying the person or in unaccompanied baggage, carrying out official investigations and other similar actions or acts carried out for the purpose of applying customs regulations and, if necessary, other provisions in relation to goods under customs control.

According to paragraph 1 of Art. 122 of the Customs Code of the Customs Union, customs inspection is carried out by customs authorities in order for persons to comply with the requirements established by the customs legislation of the Customs Union and the legislation of the member states of the Customs Union.

The procedure for conducting customs inspections is regulated by Chapter 19 of the Customs Code of the Customs Union.

Customs inspection is carried out in relation to such inspected persons as:

declarant;

Customs representative;

carrier, including customs carrier;

the person having authority over the goods after their release, or his representative;

authorized economic operator;

owners of duty-free shops, customs and other warehouses;

a person carrying out temporary storage of goods;

a person in respect of whom there is information that in his possession and (or) use there are (were) goods in violation of the procedure provided for by the legislation of the Customs Union, including those illegally transported across the customs border;

other persons directly or indirectly involved in transactions with goods placed under the relevant customs procedure.

Paragraph 3 of Art. 122 establishes that during a customs inspection the customs authorities check:

) the fact of placing goods under the customs procedure;

) the reliability of the information stated in the customs declaration and other documents presented during the customs declaration of goods that influenced the decision to release goods;

) compliance with restrictions on the use and disposal of conditionally released goods;

) compliance with the requirements established by law for persons operating in the field of customs;

) compliance of persons with the conditions necessary for assignment of the status of an authorized economic operator;

) compliance with customs procedures, when placed under which goods do not acquire the status of goods of the Customs Union;

) compliance with other requirements established by the customs legislation of the Customs Union.

Customs inspection is carried out by comparing the information contained in the documents presented when placing goods under the customs procedure, and other information available to the customs authority, with accounting and reporting data, with accounts and other information received in the manner established by the customs legislation of the Customs Union and the legislation of the member states of the Customs Union.

The customs inspection is preceded by preparatory work, which is carried out by officials of the authorized unit on the basis of reasonable proposals for the selection of the object (objects) of the customs inspection, set out in the memorandum of the official of the authorized unit addressed to the head of this unit.

Based on the results of the customs inspection, a customs inspection report is drawn up.

When decisions in the field of customs affairs are identified that do not comply with the requirements of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs, the report reflects conclusions about the identified facts of violation of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs and on illegality the above decisions.

Blots, erasures and other unspecified corrections are not allowed in the act.

The date of completion of the customs inspection is considered to be the date of drawing up the report.

The report of the desk customs inspection is signed by the official (persons) of the authorized unit that carried out the inspection, and is approved by the head (deputy head) of the customs authority. The on-site customs inspection report is signed by the head and members of the commission for conducting the on-site customs inspection and approved by the head (deputy head) of the customs authority.

The act is drawn up in 2 (two) copies.

Customs inspection is carried out in the form of a desk customs inspection or an on-site customs inspection.

Features of organizing and conducting desk customs inspections.

In accordance with Article 131 of the Customs Code of the Customs Union, a desk customs inspection is carried out by studying and analyzing information contained in customs declarations, commercial, transport (transportation) and other documents submitted by the person being inspected, information from regulatory government bodies of the member states of the Customs Union, as well as other documents and information available to customs authorities about the activities of these persons.

The grounds for assigning desk customs checks may be:

) materials (information) received from customs authorities, law enforcement and other regulatory authorities, as well as from competent authorities of foreign states, international organizations, containing data indicating the likelihood of violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs;

) results of application of the risk management system;

) the results of the analysis of the Central Database of the Unified Automated information system(CBD EAIS) of customs authorities, indicating possible violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs;

) an order from the customs authority of a member state of the Customs Union to conduct customs control in the form of a desk customs inspection,

A desk customs inspection is carried out by customs authorities at the location of the customs authority without visiting the person being inspected, as well as without issuing an order for an inspection appointment.

Desk customs inspections are carried out without restrictions on frequency.

Features of organizing and conducting on-site customs inspections.

An on-site customs inspection is carried out with a visit to the location of the object (objects) of the inspected person. In accordance with paragraph 1 of Article 132 of the Labor Code of the Customs Union, the objects of the inspected person are: the location of the legal entity, the place of activity of an individual entrepreneur and (or) the place of actual implementation of their activities. On-site customs inspection can be carried out only in relation to legal entities and individual entrepreneurs.

On-site customs inspection can be scheduled or unscheduled. An unscheduled customs inspection may be counter-inspected. Scheduled on-site customs inspections are carried out on the basis of inspection plans developed by authorized divisions of customs authorities.

An on-site customs inspection is carried out on the basis of a decision, an order of an act on the appointment of an inspection, the form of which is determined by the legislation of the member states of the customs union.

Scheduled on-site customs inspections are carried out no more than 1 (one) time a year in relation to the same inspected person. Scheduled on-site customs inspections in relation to authorized economic operators are carried out by customs authorities 1 (one) time every 3 (three) years.

The grounds for assigning unscheduled on-site customs inspections are:

) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) authorities of the member states of the Customs Union, indicating a possible violation of the requirements of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs;

) data indicating a possible violation of the requirements of the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs;

) application of a person, including those carrying out activities in the field of customs, to obtain the status of an authorized economic operator;

) the need to conduct a counter on-site customs inspection in accordance with paragraph 6 of Article 132 of the Customs Code of the Customs Union;

) an appeal (request) from a competent authority of a foreign state to conduct an inspection of a person who has carried out foreign economic transactions with a foreign organization.

Unscheduled on-site customs inspections are carried out without restrictions on the frequency of their conduct. Before the start of a scheduled on-site customs inspection, the customs authorities send the person being inspected a notification about the scheduled on-site customs inspection by registered by post with acknowledgment of delivery or transmit such notification in another way that allows you to confirm the fact of its receipt.

Returning a notification with a note indicating that the letter was not delivered to the addressee due to the absence of the person being inspected at his location is not grounds for canceling a scheduled on-site customs inspection.

A scheduled on-site customs inspection can be started no earlier than 15 calendar days from the date of receipt of the notification by the person being inspected or from the day the customs authority receives a notification with a note indicating that the letter was not delivered to the addressee.

The date of commencement of the on-site customs inspection is the date of delivery to the person being inspected of a copy of the decision to conduct a customs inspection.

A copy of the order to conduct a customs inspection is handed to the person being inspected by an official of the customs authority, or sent by registered mail with acknowledgment of receipt.

When delivering a copy of the decision, the head of the person being inspected or his representative makes a note on the original decision about familiarization, as well as the date and time of receipt of the copy of the decision.

In case of refusal to receive a copy of the decision, the customs official makes an appropriate entry about this in the decision.

The refusal of the inspected person to receive a copy of the decision to conduct a customs inspection, as well as the return of a notification with a mark indicating that the letter was not delivered to the addressee due to the absence of the person at his location, are not grounds for canceling the on-site customs inspection. In this case, the start date of the inspection is considered to be the date of entry in the decision to refuse to receive a copy of the decision, or the date of receipt by the customs authority of a notification with a note about non-delivery of the letter to the addressee.

The duration of the on-site customs inspection should not exceed 2 months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and information and the date of receipt of such documents and information.

The period for conducting an on-site customs inspection may be extended by another 1 month by decision of the customs authority carrying out the inspection.

The date of completion of the on-site customs inspection is considered to be the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in 2 copies and signed by the officials of the customs authority who conducted the on-site customs inspection.

The first copy of such a document is attached to the materials of the on-site customs inspection, the second copy, no later than 5 days from the date of completion of the on-site customs inspection, is handed over to the person being inspected or sent by registered mail with acknowledgment of receipt.

It should be noted that the use of forms of customs control that are not established by the Customs Code of the Customs Union is not permitted. Customs control is carried out exclusively by customs authorities.

3. Problems of conducting and prospects for the development of customs inspection

Customs inspection refers to one of the forms of customs control and is carried out after the release of goods for free circulation in the country. In essence, a customs inspection is a post-customs control familiar to many participants in foreign trade activities, but with some changes that make it possible to tighten control over imported goods brought into the country. The Code of the Customs Union determines the period for the possibility of conducting a customs inspection at 3 years after the loss of the status of goods under customs control in accordance with Article 99 of the Customs Code of the Customs Union. The legislation of the member states of the customs union may establish a longer period for customs control after the release of goods, which may exceed 5 years.

Perhaps, from a state point of view, in connection with the entry of the Russian Federation into the Customs Union, increasing the period for carrying out customs inspections is advisable, but at the same time, it creates quite a lot of inconvenience not only for persons carrying out foreign trade activities, but also for customs brokers, owners of temporary storage warehouses, in relation to which can be subject to customs inspection. As well as individuals and legal entities who sell imported goods and often have nothing to do with the importation of imports, but simply repurchased the goods from the original owner-importer.

In relation to the latter, customs inspection can also be carried out, although a number of legal and ethical conflicts arise here, which often have to be resolved by arbitration courts. After all, in fact, the person who bought the goods from the importer may not be aware of violations of customs legislation when importing goods and to prove its illegal activities, or rather awareness of violations of customs legislation by the importer, is not only very difficult but sometimes even unrealistic. And in the absence evidence base the buyer can be considered “bona fide”, his rights must be protected by law and the application of any sanctions by customs authorities to him is not permissible.

However, in practice, the situation does not look so attractive since the customs authorities, based on explanations in the Customs Code of the Russian Federation and the Customs Code of the Customs Union, believe that an entrepreneur who bought goods from an importer to make a profit after sale is responsible for violating customs legislation along with the seller-importer of the goods . Customs authorities apply penalties to “retail” buyers, in accordance with the provisions specified in the code, and no amount of money in an “envelope” solves this problem, which can only be resolved in court or through legislation. It is more likely that several companies involved in foreign trade will themselves seek to undergo a customs post-audit. After all, the absence of claims regarding compliance with the law in the documents that a foreign trade participant receives at the end of the inspection can serve as indisputable proof of his reliability as a business partner. In the conditions of work under the Customs Code of the Customs Union, the terms of registration and control of goods at customs become extremely short, while the work of the customs inspection has become incomparably greater than before, both analytical - based on the results of monitoring the activities of participants in foreign trade activities and clearance of goods at risk - and practical.

Now original developments are appearing. Month after month, such experience will accumulate more and more. The customs inspection, first of all, checks to what extent the information provided in the company’s declaration is reliable. This concerned, first of all, the quantity and value of goods, their country of origin, and codes of the foreign economic activity commodity nomenclature. Special attention, naturally, were given to the product at risk. They also monitored the extent to which companies complied with the conditions and restrictions of individual customs regimes, and whether conditionally released goods were used for their intended purpose. Brokers and organizations engaged in wholesale and retail trade of imported goods were checked.

Today, what objectively complicates the work of the inspection is the increase in the period of customs control after the release of goods from one year to three years. But Russian practice And Foreign experience indicate that with such a wide period of time, the effectiveness of control increases sharply. In addition, a significant part of companies - potential violators - are completely excluded from post-audit. The Labor Code excludes from the objects of inspection organizations that are not participants in a foreign trade transaction, but use imported goods to manufacture their own products. They buy imported components and make them, for example, televisions. This also creates additional loopholes for breaking laws. Traditionally, the sore point of the company is fly-by-night companies. The existing procedure for liquidation of legal entities in judicial order- the process is labor-intensive and extremely time-consuming. And most importantly, all this time, fly-by-night companies continue to be listed state register and engage in VTD, usually in violation current legislation. It is difficult to find the defendants in this case, because the companies themselves and their managers are not available at the addresses indicated in the documents. To select an object of analysis, there are analytical procedures for working with information that contains signs of possible violations. The inspection receives this information from the database, from functional departments Federal Customs Service, regional departments, customs and customs posts, as well as from others law enforcement and from the Internet.

If, after such an analysis, questions arise for the company, specific parameters are determined by which it needs to be checked. Its statutory documents, contracts, and other documents that were presented for customs clearance of goods are studied. Data on the nomenclature and prices of goods imported by it for the past and current years are compared. In this case, no obstacles are created for the commercial activities of the foreign trade company.

As a rule, participants in foreign trade activities do not even suspect that an audit is being carried out against them. And only after such a preliminary analysis, if the company still has questions, a customs inspection is scheduled.

There are organizations that have established themselves as law-abiding participants in foreign economic activity, their activities are transparent: they have been working for a long time Russian market, during the time I submit everything to the customs authorities required packages documents provide information about the prices of producers of the goods I trade. Such companies were given the opportunity to use special simplified customs clearance and control procedures. They are checked regularly. Of course, law-abiding companies may also have violations, but, firstly, they are, as a rule, not carried out, but Secondly, the customs inspection is more or less confident in these foreign trade participants; they will not disappear anywhere. Therefore, today the main efforts are concentrated on identifying the most unreliable companies. The procedure for carrying out inspections depends on the nature of customs regulations. For one company, only a documentary check is enough to make sure that it operates according to the law. On the other hand, to get to the point, you have to ask Additional information, inspect the premises where goods are stored, interview employees.

But the difficulty is that carrying out such in-depth special checks is a rather creative process; you can’t write everything down in the instructions. Each company has its own characteristics, and it is necessary to approach it when checking it very individually. And the cases can be very diverse.

Therefore, the main form of inspection work now is to tell the inspection staff of regional departments and customs as much as possible what difficulties may arise when assigning or conducting inspections, obtaining additional documents and information. For this purpose, various meetings, seminars, and conferences are organized.

In the future, when there are more law-abiding companies, they themselves will be interested in conducting inspections on them. After all, if the audit documents that everything is in order in the company, its rating as a business partner will increase. This will mean that such a company can be trusted.

In the process of analyzing inspection materials, risks will be identified and it will be predicted how long they will remain relevant. If for a sufficiently long time, then information about them will be transmitted directly to the places of customs clearance. Perhaps even to those posts where preliminary electronic declaration of goods is carried out. This will significantly simplify control and make it more effective.

Conclusion

The topic of customs control is one of the most important in the field of customs affairs. Customs control largely determines the nature and content of the activities of customs authorities.

The theoretical and practical significance of the work lies in the need to study the basics of customs activities.

Main conclusions from the studied material:

.Now the customs authorities of the Russian Federation are guided by the Customs Code of the Customs Union; international treaties adopted on the basis of the Customs Code; decisions of the CCC; laws of the Russian Federation establishing the basis of customs legislation;

.Customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the member states of the Customs Union;

.Customs control largely determines the nature and content of the activities of customs authorities;

.The use of forms of customs control has a positive effect on the situation associated with the intersection and detection of offenses in the field of customs;

.The use of customs control when moving goods and vehicles through the territory of the Customs Union makes it possible to control the legality of movement, ensuring the profitability of the state budget;

.It should be noted that there is a positive practice of conducting customs inspections based on materials and information received from law enforcement and other regulatory authorities;

Thus, customs control is an important element of customs affairs, and in general it is one of the basic institutions of any economy.

List of sources and literature

Regulations

The Constitution of the Russian Federation of 1993 as amended on December 30, 2008 // Rossiyskaya Gazeta. - 1993. - No. 233

Customs Code of the Russian Federation 2003 // Collection of legislation of the Russian Federation. 2003. No. 5. Art. 410. The document became invalid on December 29, 2010

3. Customs Code of the Customs Union (Annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 No. 17) (as amended on April 16, 2010) (was not published in its original version) // The document was not published in this form. The original text of the document was published in the publication "Collection of Legislation of the Russian Federation", December 13, 2010, No. 50, Art. 6615.

References

Babich A.M., Pavlova L.N. Customs policy of Russia. - M.: UNITY, 2010. - 348 p.

Vakhrin P.I. Customs law of the Russian Federation: Textbook. - M.: UNITY, 2011. - 278 p.

Kolesov A.S. Assessment of Russia's customs policy // Finance. - 2011. - No. 4. - P. 8-16.

Customs Law of Russia / ed. L.A. Drobozina - M.: Finance, UNITY, 2010. - 238 p.

Customs policy: Per. from English. / Ed. M.A. Powcock and A.H. Taylor. - M.: INFRA-M, 2010. - 480 p.

Customs law of Russia: Textbook for universities / G.B. Polyak, I.A. Akodis et al.; Ed. prof. G.B. Pole. - M.: Finance, UNITY, 2010. - 518 p.

Customs Law of Russia: Textbook / Ed. Ed. M.V. Romanovsky and O.V. Vrublevskaya. - M.: Yurayt, 2010. - 284 p.

Customs Law of Russia: Textbook for Universities / Ed. G.B. Pole. - M.: UNITY, 2010. - 274 p.

Customs law of Russia: textbook. A manual for universities. Under. ed. N.D. Eriashvili and others - 2nd ed., revised. and additional - M.: UNITY-DANA, law and law, 2010. - 199 p.

Shakhova G.Ya., Bozhenko I.P. Government expenditures and customs policy // Finance. - 2011. - No. 3. - pp. 61-66.

Shvetsov Yu.G., Mirkina I.V. Problems of customs policy in Russia // Finance. - 2011. - No. 4. - pp. 31-39.

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.