Customs posts in Russia are an integral part of the FCS system. They operate under the direct supervision of customs or RTU. The decision on accountability is made by the SCC (State Committee under the FCS). Some customs posts may report directly to the State Customs Committee.
Organizational matters
Regional administrations of the FCS or the State Customs Committee determine the territory of customs posts.
Education, reorganization, liquidation of these structures is carried out by decision of the RTU. In relation to customs posts with legal status, these procedures are carried out by the State Customs Committee.
Units carry out their functions independently, as well as in the framework of interagency cooperation with other territorial bodies of other executive structures of power, including local ones, with commercial and non-commercial enterprises.
Customs posts are financed from federal budget funds, as well as from other sources provided by law. Each unit has a seal with the coat of arms of the Russian Federation, as well as other stamps and seals.
For compliance with the law by the employees in the implementation of the tasks assigned to them, the direct head of the customs post is responsible.
Regulatory framework
Customs posts are guided by:
- The Constitution.
- Federal laws.
- Government orders and decrees.
- Presidential decrees.
- Normative acts of the State Customs Committee and other authorized structures.
Legal status
A customs post may receive it by decision of the State Customs Committee or a unit directly subordinate to it. A structure endowed with the status of a legal entity should have its own balance sheet, current accounts for the amounts received in and out of the federal budget, and other r / s in banking and credit organizations. Such a customs post receives property in operational management.
Key Tasks
Units of the FCS within its competence:
- Participate in the implementation of measures to ensure economic security and protect the interests of the Russian Federation.
- Apply the means and instruments of customs regulation provided by law.
- Carry out the clearance and control of goods transported across the state border.
- Use the mechanism of tariff and tax regulation.
- They are fighting smuggled goods and other economic crimes, violations of the rules of the CU TC.
Tax functions
The customs post:
- Participates in the implementation of economic, legal, organizational mechanisms for implementing the customs policy of Russia.
- Identifies and resolves problems associated with ensuring the economic security of the Russian Federation.
- It ensures the proper application of the customs regimes prescribed by law when moving goods (goods and vehicles) across the border and conducting economic activity in the country.
- It implements measures regarding objects moving across the border. This includes, among other things, licensing and other non-tariff instruments, as well as mechanisms to ensure compliance with the licensing procedure for the transportation of certain goods. Excise customs posts are authorized to inspect excisable products, their marking and registration.
The control
Customs officers carry out:
- Checking documents and information necessary for processing and moving goods across the state border.
- Customs inspection, including personal inspection.
- Accounting for vehicles and goods transported across the border.
- Oral survey of officials and other citizens.
- Checking the reporting and accounting system.
- Inspection of territories, premises, other places in which vehicles and other goods subject to control may be located.
- Other measures provided for in legislation, acts of the president and government.
Among the latter, in particular, include control:
- Reliability and completeness of information provided by declarants.
- Deliveries of vehicles and goods under the control of customs authorities, as well as documents to places determined by the FCS units.
- Intended use of goods conditionally put into circulation, compliance with restrictions, conditions, requirements established for this regime.
Employee Activities
Customs officers:
- The time and place of crossing the border by vehicles and cargoes, the places where the vehicle stops, the duration of the parking, taking into account the time required for clearance and control, are determined.
- They calculate and levy duties, taxes, other payments, and verify the accuracy of the calculations provided by declarants.
- Ensure the completeness of collection of established amounts.
- Interact with tax and other financial institutions. Cooperation of customs posts with other bodies and organizations can improve the effectiveness of control at the state border.
Tasks of units endowed with the status of legal entity
Such posts:
- With the permission of a superior customs structure, they open current accounts for federal budget funds, r / s in banks and credit organizations. The list of the latter is established by the SCC.
- Concludes agreements with financial institutions on maintaining accounts on the basis of standard forms approved by the Committee.
- They control the amount of customs duties and other payments actually transferred.
- Collect arrears, including in an indisputable manner.
- Ensure the accuracy of information in the reporting documents, keep records of payments.
- Make timely deductions to the federal budget, the development fund of the FCS system.
- They plan the costs of maintaining the post and its development. The estimate is submitted for approval to a higher customs authority.
- They finance the post within the limits of appropriations and the share of revenues fixed in the Fund for the Development of the TCF System, and ensure targeted and rational spending of funds.
- They keep accounting records, prepare reports, provide the higher authority with a balance sheet and other financial documents, and ensure the accuracy and completeness of the information contained in them.
- They independently acquire material and technical means, make decisions on setting values on a balance sheet, and writing off fast-wearing and low-value items and other objects.
- Provide protection of property and other interests of the post in arbitration courts and other organizations when considering disputes in claims, complaints in cases arising from administrative-legal relations.
Moscow Customs
Its structure includes several divisions. Railway Moscow customs post is located on the street. Dubininskaya, d. 63.
The diplomatic unit is located on the street. General Belova, house 16, building 4. This customs post is included in the category of specialized links in the system. Its employees control the diplomatic mail of foreign states, goods transported across the state border of a certain group of foreign entities, with respect to which in Sec. 45 TC TYA established benefits for the payment of customs duties and other amounts.
The scientific and innovative customs post of Moscow is located on Volgogradskiy pr., 42, building. 36. This unit controls the import of vehicles for industrial assembly. According to the general rules, the registration of diesel fuel is not within its competence. However, certain exceptions are established in the decision of the CCC.