The customs authorities of Russia belong to the executive branch. Their functioning is determined by entry into the law enforcement system. The activities of these bodies are carried out in the field of customs interests and forms a federal unified system that is centralized. It includes:
- Federal Customs Service;
- customs administrations of a regional level;
- customs;
- Customs posts .
The system of institutions at the regional level in its work adheres to the provisions approved by the federal level authority. Also, these normative documents are guided by customs and posts. The service that controls the movement across the state border of various goods, as well as individuals, includes in its system and institutions that are not law enforcement. Their education is carried out at the level of executive bodies of the federal type.
The principle of constructing a holistic system, which includes customs authorities, is associated with homogeneous elements. They are the basis of the supervisory function of these institutions. They include a single:
- customs policy;
- customs territory;
- organization of the functioning of customs authorities;
- policy of tariff regulation;
- base of legislative acts.
All customs authorities in their work adhere to the principles of:
- structural;
- integrity;
- hierarchy;
- close ties with the social sphere.
The central executive authority of the federal level is the State Customs Committee of the Russian Federation. Its functions include direct management of the entire system of customs organizations. The following are in his competence:
- determination of the structure of the system of organizations subordinate to it , reorganization, liquidation and regulation of the legal status of regional services;
- exercise of the right of the owner to manage the assets of subordinate bodies, as well as their financing;
- control over the implementation of the customs procedure sphere by officials on issues related to smuggling, as well as the consideration of citizens' complaints about the work of organizations subordinate to it.
Customs authorities at the regional level are intermediate in the general system of these institutions. The need for their creation is due to the vast territory of the Russian Federation. Regional bodies control and coordinate the work of their subordinate organizations in the field.
Customs authorities perform a number of specific functions. They are:
- execution of the necessary documents and control over the circulation of goods carried out across the border;
- collection of duties, taxes, customs duties , as well as control over their timely payment, and, if necessary, the adoption of enforcement measures;
- ensuring compliance with the order when moving goods and vehicles across the border;
- control of foreign trade activities of individuals and organizations within the assigned responsibilities;
- the fight against smuggling of goods;
- suppression of illegal traffic through the customs space of narcotic drugs, cultural property, weapons, etc .;
- Assisting in the elimination of international terrorism.
The customs authorities of the Russian Federation are entrusted with the obligation to exercise foreign exchange control within the framework of their authority. These organizations group statistics on foreign trade relations. They are called by their actions to ensure the fulfillment of state obligations in the field of customs. An important area in the field of activity of the system of institutions of foreign trade relations is cooperation with foreign competent services. Customs authorities are also required to consult citizens and organizations on issues within their field of activity.