The Federal Customs Service (FCS) of Russia performs a number of functions for the regulation and observance of customs law, is responsible for export and import, and forms duties at the federal and local levels. The list of tasks is huge, therefore, the structure of the FCS is ramified and has several levels for the effective work of each official.
From the history of the customs service in Russia
The first organization of customs service and duties in Russia can be attributed to the X century. Merchants supplying consumer goods by water and land were obliged to pay at the outposts (current customs points) - the most common tax of the time on goods. The collection was carried out by tax collectors. Three centuries later, the Tatar-Mongols who came introduced the tamga, which was levied for the seal of the governor when the goods were for sale. From the word "tamga" and came the modern term "customs".
In tsarist Russia, tax-free heads and kissers were involved in tax collection. They received a bonus for an increase in income from customs duties, or they themselves paid a deficiency while lowering revenues to the treasury. For abuse of official position, the financial operations of the tsarist "customs officers" were severely punished, right up to the death penalty.
Over the entire period of the establishment of the customs service, this department underwent many reforms under Peter the Great and Catherine the Great. By the nineteenth century, smuggling, a method of illegally importing luggage, was gaining ground for the first time. At the borders with Russia, criminals are sometimes caught with a very large consignment of goods hidden from customs officers. Only in 1921 was the law on combating smuggling passed. The period fell on the years of "war communism" - this is a time of scarcity and surplus appraisal. In 1924, the first codified charter of customs authorities was adopted, basic control over the export and import of goods. The State Customs Committee of Russia was established by decree of the President of the RSFSR in October 1991, and the decree "On the Federal Customs Service" was created in 2004.
What is FCS for the state?
The FCS is the central executive authority that monitors the import and export of goods, the legality of carriage and establishes duties, and also monitors compliance with the legal framework relating to customs. FCS stands to protect the country's economic interests, protecting consumers from counterfeit goods, smuggling, which are dangerous for people of things.
The main tasks and functions of the FCS of Russia
The authorities of the Federal Customs Service have the following tasks:
- continuous improvement of the conditions of customs regulations in the Russian Federation to attract foreign investment;
- interaction with international customs offices for the joint fight against terrorism, smuggling and counterfeiting;
- development in customs administration, implementation of Western software developments in the Russian service;
- assistance in the development of foreign economic relations with Russia.
The functions of the customs service are:
- development of customs policy and its application;
- establishment of customs duties;
- protection of the economic interests of the country;
- compliance with the rules and regulations for the movement of goods across the customs border;
- suppression of the actions of smugglers and illegal imported and exported goods.
The legal framework governing the activities of the FCS
The main legislative document that reflects the functions, tasks, structure of the FCS of Russia is the Labor Code of the Russian Federation and the Regulation on State Customs Control. The customs policy is formulated in article 2 of the Labor Code of the Russian Federation. Additions and changes are recorded in additional regulatory documents. A separate article on customs offenses and the competence of the customs authorities is in the Criminal Procedure Code of the Russian Federation.
Also, the customs service is based on the Constitution of the Russian Federation, federal laws, international agreements, legal acts of the Central Bank of Russia.
FCS structure
The structure of the customs authorities of the FCS has the following hierarchy:
- Federal Customs Service.
- Regional customs structures and customs of direct subordination. They report directly to the FCS.
- Customs
- Customs posts
- Technical control and maintenance departments, customs payments and value departments, currency control department. They are at every customs post.
Organizational structure of the FCS: leadership
The organizational structure of the FCS is represented by the leadership and staff of the FCS. The head of the service is the head, V. I. Bulavin. The first deputy head, R. V. Davydov, was appointed with his right hand and the second person in the composition and structure of the central office of the FCS
There are also 6 other deputy heads who are responsible for various areas of customs administration in the structure of the FCS.
The main tasks of the head of the customs service are:
- resolving issues related to customs clearance in accordance with the legislation of the Russian Federation;
- introduction of changes and personnel changes in the structure of the central office of the FCS of Russia;
- customs budgeting;
- approval of staff and salary fund in the structure of the FCS of the Russian Federation, including at the regional level;
- distribution of duties between deputies;
- drafting and approval of decrees and regulations relating to the powers of the Federal Service;
- resolving issues of awards and honorary badges that distinguished themselves in the service of customs officers;
- approval of regulations on units in the structure of the FCS of the Russian Federation.
The head is personally responsible for the activities of the entire system both at the federal and regional levels, and for all violations that contradict regulatory documents.
FCS device
The management structure of the FCS is represented by the following bodies and departments:
- The main organizational and inspection department. This unit inspects the activities of organizations accountable to the FCS, performs methodological functions, monitors the execution of decrees of the head of the customs service, organizes strategic planning and monitors its implementation, is responsible for the main economic indicators of the service, reports information in an analytical form to the management about the service.
- Office of Information Technology. This unit is responsible for the information platform for the entire structure of the FCS. His tasks also include protecting databases and information technologies, informatization, setting up telecommunications, and participating in the strategic planning of the entire service.
- Customs clearance and control department. It develops a general procedure for customs operations when moving goods across the border, monitors the work of all departments of services, participates in the reform of customs policy, and makes proposals for improving customs procedures.
- Smuggling Office. It is engaged in reconnaissance in relation to persons violating customs legislation, protects the economic interests of Russia, carries out preventive work in relation to the legal import and export of goods, participates in the search activities of violators, participates in criminal cases in accordance with the competence of officials specified in the criminal procedure Codex.
- Logistics management. Conducting administrative and economic activities in the customs authorities, medical and social services for officials of the FCS.
- Office of tariff regulation and customs revenues. It is engaged in the development of a tariff grid of duties in accordance with international agreements, regulates the accounting of all taxes paid and monitors their receipt in the treasury, monitors compliance with payment of duties from regional authorities and the receipt of income in full.
- Financial and economic management. It draws up estimates, allocates budgetary funds according to the structure and composition of the FCS of Russia, monitors the expenditures of earmarked funds, and provides pension benefits to people who have served in customs.
- Customs control after release of goods. Monitoring compliance with all customs procedures regarding the goods, assistance in protecting the interests of declarants.
- Office of Customs Inquiry and Investigation. It conducts cases of administrative violations concerning the customs service, monitors compliance with the procedure for the seizure of goods.
- Legal management. It participates in the preparation of federal laws and international agreements.
- Office of Trade Restrictions, Currency and Export Controls. Protecting Russia's economic interests, monitoring compliance by the parties with international agreements, tracking all foreign exchange transactions.
- Business management. Provides the correct workflow.
- Management of civil service and personnel. This is the implementation of personnel policy, staffing, organization of service in the customs authorities.
- Public Relations Management. Interaction with the media.
- Anti-corruption Office. Preventive measures, detection of violations among customs employees of a corrupt nature.
- Customs Cooperation Office. The task of the FCS is the participation of Russia in the international arena in the field of customs interests, the preparation and submission of proposals for a joint mutually beneficial agreement with other countries.
- Customs statistics management. The duties of this department include the calculation, analysis of indicators of economic activity of customs authorities over the past period, a comparative analysis between regional divisions of customs.
- Control and Revision Office. Carries out the work of an independent audit in relation to the units of the customs service.
- Office of commodity nomenclature. It is responsible for monitoring compliance with product nomenclatures and classification in accordance with these nomenclatures.
- Analytical management. The division analyzes customs activities when moving goods across the border of the Eurasian Economic Union, improves the risk management system, controls the export and import of goods, including the movement of excisable goods, and evaluates the efficiency of work within the management structure of the FCS of Russia.
Central Customs Office (CTU)
The platform of the FCS is the Central Customs Administration, which is located, like the FCS, in Moscow. The department of the Central Customs Office has the most important and largest customs authorities of regional significance, customs, customs posts. 18 regions, 13 customs and 91 customs points are subordinate to the Central Customs Administration.
Here, new developments of customs procedures are prepared, software and technologies are tested and implemented. Over the years, the CTU has become one of the significant divisions of the FCS. In its customs territories, 4
special economic zones of Russia have been created, the department controls the customs border with Ukraine and Belarus. Management accounts for the bulk of customs revenue.
Regional Customs Administration (RTU)
The Federal Customs Service includes regional customs units that report to the FCS. The following subordinate departments are distinguished:
- North-West RTU;
- Far Eastern;
- North Caucasian;
- Volga region;
- East Siberian;
- West Siberian;
- Tatar;
- Ural
- Kaliningrad;
- Western
- Moscow;
- Dagestan;
- Bashkir.
RTU implements the customs policy in the regions, protects the economic interests of Russia, makes proposals for the region, ensures the coordinated work of the entire FCS. All tasks are performed according to the competence of the regional customs authority. RTU performs the functions of monitoring compliance with regulatory aspects, tracking the movement of goods in the region, currency movements, and is engaged in the personnel policy in the regional administration.
RTU structure
The hierarchy of the RTU is similar to the organizational structure of the FCS of Russia. There is also a chief who is appointed only by the Chairman of the central apparatus. His deputies and the chief accountant are also appointed and dismissed from the post of information from the regional chief. Personnel changes at other levels are carried out by the decision of the chief, relying on the regulations on customs services. The tasks of the head of the RTU are to lead the regional unit on the principles of individuality, to monitor compliance with and implementation of all assigned tasks.
The head interacts with the central customs authority, submitting a report on the work done, exercises control over the operational-search measures. On the financial side, the head of the RTU is responsible for the distribution of budget funds allocated by the TCF and provides justification for their intended use.
The chief has deputies who perform approximately the same role as deputy heads of the FCS, but at the regional level.
Customs as an accountable organization of the FCS and RTS
The customs of the Russian Federation are included in the customs system of Russia and are subordinate to the federal service and the regional government to which they relate. Sometimes, by decision of the central office, some customs may be exclusively subordinate to the FCS. Customs are divided into border and domestic. Border customs are located on the state border in the area of large transport hubs, and internal customs controls the import-export within the country between regions. There is also a specialized customs office that conducts customs operations with special cargoes: oil, gas, electricity. Customs activities are regulated by regulatory enactments.
The tasks of customs are:
- ensuring the unity of the customs borders of the state;
- implementation of customs policy;
- implementation of customs procedures;
- identification of violations of the transport of goods;
- application of customs tariffs and a system of registration of goods;
- providing own activities with financial, material and human resources.
Customs posts
One of the links in the customs system is the customs post. It is accountable to customs, or may report directly to the RTS. Separate posts operate under the leadership of the federal service.
The creation and reorganization of the customs post lies on the "shoulders" of the RTS; if the post has the exclusive status of a legal entity, then the FCS is engaged in it. Usually a customs post does not take such an organizational form. But if the FCS decides to give the post the status of a legal entity, then it will have its own balance sheet, charter, bank accounts. Such a post may manage property assigned to federal authorities.
The functions of the customs post are to carry out and conduct all customs operations, control the legality and legality of the procedures, and implement the adopted resolutions of federal and regional significance.
Department of Customs Procedures and Customs Control (OTP and TK)
OTP and TK are subordinate to customs and build a work plan in coordination with the customs, RTS and FCS of Russia. The plan is approved by the first deputy head of customs control. The appointment to a leadership position is carried out by the head of the customs office, who in turn approves the candidacy with the regional service. The head of the department also has deputies. The management of OTP and TC approve the number of staff, job descriptions prescribed in the FCS, distributes job duties. The procedures and control department are faced with the tasks of observing customs regulations, implementing customs policies, and interacting with other persons involved in customs processes: declarants, temporary storage warehouses. The department keeps records of special goods that have passed customs procedures, interacts with tax authorities during international transport, and coordinates simplified customs procedures with RTS. OTP and TK participates in the analytical collection of information on the performance of customs authorities, develops a strategy and preventive measures for risks. The department takes part in the inspection of customs authorities on compliance with regulatory documents of the customs policy. He also decides on the processing and disposal, or the seizure of illegal products.