As one of the means of implementing the country's customs policy, various forms of customs control are used, which is a set of measures that are implemented by authorized bodies. These measures are aimed at ensuring compliance with relevant legislation.
Customs control involves determining the conformity of operations that are carried out by parties to customs legal relations with the requirements of customs legislation. Various checks are used for this. Customs control also involves the identification of various violations.
Authorized bodies verify the movement of vehicles and goods. They play a special role in the system of ensuring internal financial state control. They carry out customs control in accordance with their rights and obligations, which, in turn, are similar to the duties and rights of tax inspectorates. In particular, they are authorized to carry out tax audits, study documents, suspend operations, apply sanctions, etc.
The Federal Customs Service is the executive body. Its activities are carried out in accordance with the law. The Service is authorized to carry out not only customs control and supervision, but also perform the functions of an agent for foreign exchange inspections, special tasks in combating smuggled goods, administrative offenses and other crimes.
The activities of the Federal Customs Service are carried out through the relevant authorities and representative offices outside the country. At the same time, there is interaction with other executive bodies of federal significance, local self-government, public organizations and other associations.
The tasks of the Federal Customs Service include:
- Taxation, countervailing, special, anti-dumping duties, fees. In addition, the service checks the correctness of accrual and timeliness of payment of the indicated amounts, takes, if necessary, measures to enforce their collection.
- Supervision of compliance with restrictions and prohibitions established by law and related to vehicles and goods transported to customs control zones.
- Making decisions on the classification of relocated objects in accordance with the commodity list of foreign economic activity and ensuring the publication of these decisions.
- Control over the uniform use of customs legislation by relevant authorities.
- Ensuring, within its competence, the protection of intellectual property rights.
In order to solve the tasks established under the authority, the customs authorities shall:
- Maintaining a register of credit organizations, banks and other institutions authorized to issue guarantees for the payment of duties and fees.
- Consulting and informing on a free basis the parties to foreign economic activity.
- Maintenance of customs registers of intellectual property, customs statistics on foreign trade.
- Currency control of operations that are associated with the movement of objects across the border.
- Proceedings in cases of administrative offenses, their consideration in accordance with the law.
- Inquiry and execution of certain investigative actions within the framework of the criminal procedure legislation of the Russian Federation.
- Search operations.
- Fulfillment of the duties of the main manager and recipient of funds from the federal budget, which are aimed at maintaining the service itself and the implementation of its functions.