To date, the list of bodies that are given the right to some extent control the sphere of foreign trade is quite extensive. This list includes the President of the Russian Federation, the Government of the Russian Federation, the Federal Customs Committee, the Ministry of Industry and Trade, the Federal Tax Service, the Central Bank, etc. It should be borne in mind that the control issues accountable to the above bodies directly depend on their competence.
If we examine in detail the concept of " foreign trade control ", we can understand that this concept is complex, due to the fact that it essentially combines several different types of control. The application of each type of control depends on the specificity of each controlled foreign trade object.
There are five main types of control to date. The main one is currency control. Other types of control are represented by customs, tax, quarantine phytosanitary and veterinary control. Let us dwell more deeply on such a concept as currency control.
Currency control is a special type of state control, which is carried out in order to ensure compliance with the currency legislation in the state. Currency control in Russia is based on the following principles:
- compliance with the priority position of economic measures in the implementation of state policy in the aspect of currency regulation;
- the exclusion of government interference in the processes of conducting foreign exchange transactions carried out by residents and non-residents, if such an intervention is not justified;
- observance of the unity of the internal and external monetary policy of the Russian Federation;
- compliance with the unity of the systems of currency regulation and currency control;
- provision by state bodies of full protection of rights, as well as economic interests, both of residents and non-residents in the process of carrying out foreign exchange transactions.
The legislative act on the basis of which currency control is carried out by the customs authorities is federal law No. 173- dated 10. 12. 2003 "On currency regulation and currency control".
The authorities of the currency control are given the following powers:
- conducting inspections of compliance by non-residents and residents of the currency legislation of the Russian Federation, as well as legislative acts adopted by the currency regulation bodies;
- conducting verification of the accuracy and completeness of accounting, as well as reporting on foreign exchange transactions of non-residents and residents;
- requesting and receiving documents and information related to foreign exchange operations, as well as opening and maintaining foreign currency accounts. At the same time, a mandatory deadline is established in which documents must be submitted. From the moment of receipt of the request submitted by the authorities and agents exercising currency control, this period cannot be less than seven business days.
- issuing instructions on elimination of violations of the currency legislation of the Russian Federation, as well as legislative acts issued by currency regulation bodies, after the identification of these violations in the course of currency control;
- the application of measures of responsibility established by the legislation of the Russian Federation to violators of the currency legislation of the Russian Federation, as well as to non-compliant acts issued by currency regulation bodies.
Recall that foreign exchange control is only part of the control in foreign trade carried out by the state comprehensively. This type of control cannot be carried out separately from other types of control, in particular customs. Thus, foreign trade control, or rather its features, is primarily determined by the specifics of the object to be controlled.