Federal laws of the Russian Federation on customs regulation are aimed at ensuring the implementation of international agreements that make up the regulatory framework of the Eurasian Economic Community, as well as decisions of authorized bodies, including the FCS. Legal acts serve the purpose of maintaining the economic security of the country in the process of foreign trade. Consider some of the provisions that determine the Federal Law 311- "On Customs Regulation ".
Key Goals
The Law "On Customs Regulation in the Russian Federation" is oriented:
- To improve public administration in the field of foreign trade.
- Ensuring compliance with the interests and rights of entities importing / exporting goods to / from the country, persons whose work is related to the registration of relocated objects, as well as exercising the rights to use, dispose and possess imported and exported goods.
- Formation of conditions for the development of foreign trade and foreign economic activity, the development of infrastructure in the field of customs.
Scope
The Federal Law "On Customs Regulation " applies to relations related to the import / export of goods, their movement within the country, between the territories of the state and artificial islands, structures and installations in respect of which its jurisdiction extends, in accordance with applicable domestic and international standards. The provisions of the legal act regulate the relations arising from the temporary storage, declaration, release and use of goods, the implementation of control measures, the collection and payment of established duties. The powers of state authorities within the scope of the requirements are also established in the Federal Law under consideration. The Law "On Customs Regulation" establishes the duties and legal capabilities of entities conducting activities related to the import / export of goods to / from the territory of the country. The regulatory act defines the organizational and legal foundations of the work of bodies and units of the FCS, regulates power relations between them and entities that exercise the rights to dispose, possess, use exported / imported goods.
Customs regulation
It consists in determining the rules and procedures for the implementation of customs procedures and other activities related to clearance, movement of goods across the state border. Customs is a set of methods and tools aimed at ensuring compliance with the requirements established by industry legislation. It also provides for certain restrictions and prohibitions that apply when importing / exporting objects. Applied measures are consistent with the provisions of the CU TC, international standards.
Special rules
The Law "On Customs Regulation in the Russian Federation" defines a list of cases and establishes a procedure in accordance with which it is allowed to apply restrictions and prohibitions unilaterally, measures different from those that are implemented in one or several states - participants of the CU. At the same time, when introducing special rules, the conditions for their observance, means and methods of ensuring their implementation in accordance with international agreements should be provided. Acts of the president or government may be determined by executive authorities authorized to exercise control and oversight functions.
Management specifics
The main governing body in the field of customs regulation is the government. For the direct implementation of industry tasks, a special body is formed - the FCS. This institution, in accordance with the CU TC or internal laws, implements the functions of developing a state policy and normative regulation in the field of customs. The FCS ensures uniform implementation by all divisions of the provisions of industry regulations. The executive body that exercises powers in the field of finance determines the state policy in the field of establishing duties and determining the customs price of goods.
Regulatory support
The Law "On Customs Regulation " extends to all relations related to the export / import of goods. In accordance with a normative act, the government can establish the procedure for the implementation of acts of the Customs Union in the country in cases stipulated by the Customs Code. The international agreements published in official sources that form the regulatory framework of the Customs Union, as well as the decisions of the EurAsEC, are directly applicable in Russia if they do not have requirements for the adoption of domestic legal documents for their application. Relations in the field of import / export of goods are regulated by the CU TC and regulatory acts in force in the country. The latter include the considered Law "On Customs Regulation" and other legal documents adopted on its basis. The rules for the direct actual crossing of the state border by vehicles and goods are regulated by the relevant legal document. Actions to which the Federal Law "On the State Border" does not apply are regulated by Federal Law No. 311.
Entry into force
The Law "On Customs Regulation" sets a one-month period for legal documents to gain their legal force. The calculation of the period is carried out from the date of official publication of acts. Another procedure may be provided for in the TC TC. The Law "On Customs Regulation" contains a list of exceptions for which this provision does not apply. It includes acts:
- For which the TC TC or domestic industry standards establish a special procedure for gaining legal force.
- Which provide for more preferential rules than the current ones, in terms of the requirements for the submission of information and documents, the deadlines for decisions by the FCS and other government agencies or the application of other administrative restrictions.
Nuances
Unless other rules are provided for in the TC TC regarding relations related to the collection and payment of amounts related to taxes, the Law "On Customs Regulation " applies to the extent not regulated by the Tax Code. The procedure for import / export of the currencies of the EurAsEC member countries, domestic bonds and other securities, traveler's checks, and currency values is determined by the Code and the international agreement between the member states, the normative act under review and the norms in force in the financial sphere.
Presidential Decrees
They also act as regulatory acts governing relations related to the import / export of goods. In accordance with the decrees of the head of the country, the government issues orders and decrees. Authorized executive bodies may adopt regulations in the field of customs in cases that are directly established by law, acts of the president and the highest executive power structure.
Additionally
The Law "On Customs Regulation" provides for the possibility of appealing against normative acts issued by executive structures. This procedure is allowed if these documents affect the interests and rights of entities engaged in entrepreneurial and other economic activities. An appeal of acts is carried out in an arbitration court in accordance with the AIC.
The validity of legal documents in time
Normative provisions of the legislation in the field of customs, presidential decrees, orders and decrees of the government, acts of executive bodies issued in accordance with the law under consideration, apply to relations arising from the date of their entry into force. They are not retroactive, with the exception of a few exceptions. These include, in particular, the provisions of acts that improve the situation of subjects, if they themselves provide for it. In other cases, regulatory documents may have retroactive effect, if this is established in the CU TC or federal legislation. The code may establish other rules than those provided for in the legal act in question. In such cases, TC TC is applicable.