Customs is owned by federal authorities. And the FCS is a service that exercises control and supervision of customs in the Russian Federation in accordance with the legislation of the country.
Definition
The Federal Customs Service refers to the executive authority, which, in addition to controlling and supervising customs affairs, carries out currency control, combating smuggling and other criminal acts (Order of the Federal Customs Service “On Approving the General Regulation on Regional Customs Administration and the Regulation on Customs” dated 4.09. 14).
The FCS of Russia is owned by the Ministry of Economic Development and Trade of the country.
The head of the FCS is appointed by the government on the proposal of the Ministry of Economic Development and Trade.
The main objectives of the customs service include:
- Effective use of tools to control and regulate the exchange of goods in the country.
- The implementation of trade and political tasks to protect the country's market.
- Motivation for economic development.
- Support for structural adjustment, etc.
Customs is led by the President of the country and her government. And the FCS is the central authority of the federal executive branch of Russia.
The customs territory of the state consists of:
- Land space.
- Airspace.
- Territorial and inland waters.
Area of activity
The head of the FCS and the service as a whole follow in their work:
- Constitutional laws.
- Federal laws, orders and decrees.
- Decisions and orders of the government of the state.
- International treaties.
- Legal acts of the Ministry of Economic Development and Trade, the Ministry of Finance and the Central Bank of the Russian Federation.
According to legislative norms, the FCS is a government body that exercises the following functions:
- Ensuring the maintenance and publication of the nomenclature of goods of foreign economic activity.
- Preparation, approval, publication of decisions on the clarification of the product range.
- Issuance of qualification certificates to customs clearance specialists.
- Metrological support of customs.
Credentials
The main powers of the customs service of the Russian Federation include:
- The implementation of the collection of customs duties and taxes, various duties.
- Monitoring the accuracy of accrual and timely payment of fees and taxes, approval of measures for the compulsory collection of taxes and duties.
- Compliance with the prohibitions and restrictions on the import of goods into the country.
- Ensuring the correct application of customs legislation.
- Implementation of customs clearance and control.
- Adoption of decisions on the systematization of goods.
- Ensuring the protection of intellectual property (within the competence of the service).
- Maintaining a list of citizens and organizations that carry out customs.
- Maintaining customs statistics.
- Gratuitous informing participants of foreign economic activity on customs matters.
- Execution of currency control.
- Implementation of operational investigative activities, inquiry and production of investigative actions.
- The exercise of other powers, which are provided for by the legislation of the Russian Federation.
Rights
FCS is an executive body which, with the aim of exercising the above powers, has the right to:
- Creation, reorganization, liquidation of customs posts, specialized bodies, the power of which is limited to certain powers.
- Determination of the scope of activities of customs authorities and approval of regulations on customs authorities.
- Organization of examinations, tests, evaluations and analyzes.
- Request for information directly related to customs.
- Exercise of control over the customs authorities of the Russian Federation located abroad.
- The use of restrictive, preventive or compulsory measures to prevent violations.
- Development and approval of samples of service certificates and uniforms.
The customs service in its sphere does not have the right to legal regulation, as well as the management of state property and the provision of paid services, except for those cases established by federal law, decrees of the President of the country, and resolutions of the government of the country.
The powers and rights vested in the customs service determine the internal structure.