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dissertations for the degree of candidate of economic sciences

Improving the activities of customs authoritiesfor the administration of customs paymentsin RRussianFfederation

08.00.05 - "Economics and management of the national economy (by sectors and areas of activity, including: economics, organization and management of enterprises, industries, complexes - the service sector)"

CHUVATOVA

IRINA SERGEEVNA

Moscow

The work was carried out within the framework of clause 1.6.109 "Improving the organization, management in the service sector in market conditions" of the passport of specialties of the Higher Attestation Commission of the Ministry of Education of the Russian Federation in Economic Sciences at the Department of Customs Payments and Currency Control of the State Treasury educational institution"Russian Customs Academy".

Supervisor: Candidate of Economic Sciences, Associate Professor WITHOKolnikova Olga Borisovna

Official opponents: Doctor of Economics, Professor Kochergina Tatyana Evgenievna, Head of the Department of International economic relations Rostov branch Russian Customs Academy Candidate of Economic Sciences, Professor Dianova Valentina Yurievna, Vice-Rector for Science, Moscow Institute for the Humanities and Economics

Lead organization:Moscow State Regional University

The defense will take place on November 30, 2011 at 4:00 pm at a meeting of the council for the defense of doctoral and master's theses D 310.001.01 at the Russian Customs Academy at the address: 140009, Moscow Region, Lyubertsy, Komsomolsky Prospekt, 4, room. 233.

The dissertation can be found in the library of the Russian Customs Academy.

Scientific Secretary

dissertation council,

cand. economy Sciences, Associate Professor V.N. Revin

I. GENERAL CHARACTERISTICS OF THE WORK

customs authority payment income

Relevance of the research topic. The federal budget of the Russian Federation (hereinafter referred to as the RF) and its revenue part is the most important component of the state economy. Customs authorities play a significant role in the formation of budget revenues. They carry out the collection of customs payments, control over the correctness of their calculation and the timeliness of payment, take measures to enforce their collection within their competence. In addition, the customs authorities are obliged to transfer funds to the federal budget of the Russian Federation, which also include fines, penalties, arrears and other payments, which is the result of the application of administrative penalties and financial and legal sanctions. Thus, as a result of the implementation by the customs authorities of their functions, customs revenues are formed. Trends in these incomes are shown in Fig. . 1. From it, in particular, follows a trend towards an increase in the share of customs revenues in the federal budget of the Russian Federation.

Rice. 1. Dynamics of the share of customs revenues in the federalm budgetRussiathRussian Federation

The growing dependence of the state on revenues administered by the Federal Customs Service indicates the presence practicaleskoy tasks ensuring the completeness of receipt of customs revenues in the federal budget of the Russian Federation. However, the amount of debt of participants in foreign economic activity for customs payments and penalties is increasing every year. This is due to: unreliable declaration of the customs value of goods (42.3%), unreliable classification in accordance with the TN VED CU codes (26%), violation of the terms for paying customs duties (8.5%). Due to these reasons, the necessary completeness of receipt of customs revenues is not ensured.

The organization of control over the correctness of the calculation, completeness and timeliness of payment of customs payments is a function of the customs authorities as an administrator of federal budget revenues of the Russian Federation. Therefore, in order to solve this practical problem, it is necessary, first of all, to improve the activities of customs authorities in the administration of customs and other payments of the Russian Federation. This determined the object and purpose of the research carried out in the dissertation. Their object the activities of the customs authorities for the administration of customs and other payments of the Russian Federation were adopted, and cspruce is to identify ways to improve the effectiveness of this activity.

The effectiveness of the activities of the customs authorities in the administration of customs payments, first of all, depends on the organization of their collection by the Federal Customs Service of Russia. In this regard, the organization of the collection of customs duties and the formation of revenues administered by the Federal Customs Service of Russia is accepted as thingaresearch.

The degree of development of the problem. Improving the organization of the collection of customs and other payments and the formation of customs revenues requires the availability of an appropriate scientific and methodological apparatus. Its foundations are laid in the works of a number of Russian scientists. Issues of customs administration are studied in the works of Russian scientists: V.N. Ivanova, V.V. Makruseva, V.Yu. Diana. The fiscal function of the customs authorities, the issues of the essence and significance of customs payments, the improvement of the system for managing budgetary system revenues administered by the customs authorities are deepened and disclosed in the works of such Russian scientists and practitioners as L.A. Popova, O.Yu. Bakaeva, V.G. Panskov. E.V. Romanova, O.B. Sokolnikova, G.V. Harutyunyan. Scientific publications of such authors as N.M. Blinov, P.V. Dzyubenko, M.V. Kokorev, V.M. Krasheninnikov, V.E. Novikov, E.P. Kuprinov are mainly devoted to the essence of customs duties and taxes, issues of customs-tariff and non-tariff regulation of foreign trade, and specifically touch upon the issues of calculation, the procedure for payment. Various aspects of improving the administration of customs payments are consecrated in the works of S.A. Khapilina, K.E. Kulumbekova and others. The financial and economic policy of the member states of the Customs Union is analyzed by a team of scientists led by S.Yu. Glazyev.

Thus, various approaches to the process of formation of customs revenues and issues of customs administration have been developed. The essence of customs duties and taxes levied on the import of goods has been studied quite fully. At the same time, the issues of increasing the effectiveness of the activities of customs authorities by improving the organization of collecting customs and other payments remained practically undisclosed. Consequently, at present there is a contradiction between the necessary and existing levels of development of the scientific and methodological apparatus for organizing the collection of customs and other payments. This determined the scientific taskresearch. It consists in the development of a scientific and methodological apparatus and the development of practical recommendations for improving the organization of the collection of customs payments and the formation of customs revenues in the Russian Federation and other countries of the Customs Union (CU).

From the analysis of the theoretical and legal foundations for the activities of customs authorities in the collection of customs and other payments, the strengthening of the role of customs authorities in the formation of the budget of the Russian Federation is revealed. An analysis of the development of the customs legislation of the Russian Federation made it possible to identify a trend of transition from the control of customs payments to the administration of customs and other payments as revenues of the federal budget of the Russian Federation.

Based on the analysis of the main trends in foreign trade, a retrospective analysis of the development of the procedure for paying and collecting customs payments, the formation of customs revenues in the conditions of the Customs Union, it was concluded that it is necessary to improve the methodological apparatus for organizing the collection of customs and other payments. At the same time, it is shown that in the interests of its improvement, first of all, it is necessary: ​​to develop a concept for the development of the administration of customs payments; clarify the classification of customs revenues; develop a methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

Thus, the solution of this general scientific problem is provided by the solution of the following researchtasks:

- analysis of the organizational and managerial framework for the activities of customs authorities in collecting customs payments and generating customs revenues based on Russian and foreign experience;

- identification of the main prerequisites and trends for improving the organization of collection and formation of customs revenues in the Russian Federation;

- development of a concept for the development of the administration of customs payments;

- development of classification of customs revenues of the Russian Federation;

- development of a methodology for organizing the collection and transfer of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union;

- formation of proposals for improving the organization of the collection of customs payments, the formation of customs revenues of the Russian Federation and practical recommendations for the implementation of these proposals;

- a comprehensive assessment of the effectiveness of organizing the collection and transfer of customs and other payments to the federal budget of the Russian Federation under the conditions of the Customs Union.

The need to solve these problems led to the one shown in Fig. 2 dissertation structure.

Theoretical and methodological basis dissertations are: fundamental concepts and provisions of P.Kh. Lindert, A. Smith, D. Keynes, P. Samuelson, J. Stiglitz, I. Fisher, M. Friedman, D. Ricardo, devoted to the analysis of the role of the state in the customs and tax regulation of foreign economic activity, as well as the work of foreign and domestic scientists in in the field of finance, public administration, taxation, theory and practice of customs, research developments of scientists of the Russian Customs Academy; analytical reports of NRU " graduate School Economics”, Institute of Economics of the Russian Academy of Sciences, Institute of Contemporary Development, Bank of Moscow, National Investment Fund; legislative acts of the Russian Federation, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, regulatory documents of the Federal Customs Service of Russia, regulatory documents of the World Trade Organization and materials of the World Customs Organization.

Research information base compile statistical data of Rosstat, the Federal Customs Service of Russia, laws on the execution of the federal budget, analytical materials of the Ministry of Finance of Russia, the Bank of Russia, the International Monetary Fund. The totality of the data used ensured the reliability of the study.

Working hypothesis dissertation is that in order to ensure the income of the federal budget of the Russian Federation, it is necessary to improve the efficiency of organizing the collection of customs and other payments.

Rice. 2. Block diagram of the dissertation

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New scientific results obtained personally by the author and put up for defense, are:

1. The concept of developing the administration of customs and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation, within the framework of the Customs Union.

2. New classification of customs revenues in accordance with budget classification codes.

3. Methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

new practicalesky recommendations aimed at improving the effectiveness of organizing the collection of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union, including:

- recommendations for improving the administration of funds deposited as security for the payment of customs duties and taxes;

- recommendations for improving the coordination of the collection of import duties in the conditions of the Customs Union.

Scientific novelty of the results research consists in the development of theoretical approaches to the administration of customs payments and is expressed as follows:

1. The developed concept for the development of the administration of customs payments is distinguished by taking into account the modern features of the formation of customs revenues, due to: electronic declaration, the creation of the Customs Union, the transition to budgetary accounting for customs payments, their payment to the account of the Federal Treasury. It reflects a new principle of activity of the customs authorities in the administration of customs payments, which consists in the transition from their direct collection to the control of information on receipt of payments to the account of the Federal Treasury.

2. In the interest of implementing the proposed concept, the dissertation carried out a synthesis of the concepts of "customs payments" and "customs revenues". On the basis of their synthesis, a new classification of customs revenues of the Russian Federation under the conditions of the Customs Union is proposed, taking into account new features of the process of generating revenues administered by the Federal Customs Service. This, in turn, made it possible to clarify the approach to the formation of the revenue part of the federal budget of the Russian Federation, to identify those areas of activity of the customs authorities in the administration of customs payments that need to be improved.

3. A methodology for organizing the collection of customs payments has been developed. It is based on the transition to the payment of customs and other payments according to budget classification codes to the account of the Federal Treasury, and also in the future - to the Single Account of the Customs Union in terms of payment of import customs duties, interest and penalties on it. The proposed methodology for organizing the activities of customs authorities for the collection of customs and other payments differs from the previous one in the absence of unnecessary links in the transfer of information on the receipt of funds, increased interaction between the customs payments department and the legal department of the customs and structural subdivisions of the customs of the states of the Customs Union, taking into account changes in customs legislation.

Approbationand implementation of research results. The main provisions of the dissertation work were reported at international, all-Russian, interuniversity, departmental scientific and practical conferences, round tables of the Russian Customs Academy and branches of the academy, VIII Interuniversity scientific conference on the topic "Financial aspects of Russia's development in the context of globalization and instability" of the State University of Finance of the Russian Federation, 2009; VI interuniversity scientific conference of the Moscow Institute of Economics, Management and Law, 2010; All-Russian scientific-practical conference with international participation "Customs readings - 2010. Russia and the WTO: a difficult dialogue" of the St. Petersburg named after V.B.Bobkov of the RTA branch, 2010; Internet conference "State capitalism in modern economy”, held at the State Educational Institution of Higher Professional Education “REU them. Plekhanov, 2011; 9th International Scientific Conference "Public Administration in the 21st Century: Traditions and Innovations" of the Faculty of Economics of Moscow State University. Lomonosov, 2011; 2 articles were published with a total volume of 1.17 p.l. in a scientific journal included in the List of Russian peer-reviewed scientific journals.

Research results implemented in the research work of the Department of Customs Payments and Currency Control and were used in educational process when conducting seminars and practical classes, as well as in the preparation of a textbook and educational and methodological developments for the course "Customs payments", "Taxes and customs payments", as well as in the preparation of training modules on the discipline "Customs payments" in the IDOP and PC of the Russian Customs academies are taken into account in the development of regulatory legal acts of the customs legislation of the Customs Union.

Validity scientific provisions, conclusions and recommendations formulated in the dissertation are provided by a comprehensive consideration of the activities of customs authorities in collecting customs and other payments, the logic of research, the choice of methods corresponding to the subject and objectives of the study, the completeness of taking into account the factors affecting the formation of customs revenues.

Reliability The results of the study are confirmed by the consistency of the findings, results and proposals with the practice of organizing the collection of customs and other payments and the formation of customs revenues, as well as positive feedback on the implementation of research results in scientific work and the educational process of the Russian Customs Academy.

Theoretical significance The obtained scientific results consist in the development of a scientific and methodological apparatus for organizing the collection of customs payments, which makes it possible to take into account the new features of the process of formation of customs revenues, and thereby increase the effectiveness of the activities of customs authorities in the administration of customs payments. The provisions put forward by the author and substantiated in the dissertation ensure the further development of interaction between the customs services of the states - members of the Customs Union, the improvement of the activities of the customs authorities of the Russian Federation in collecting customs and other payments and the formation of customs revenues, represent a comprehensive solution to the urgent task of increasing the effectiveness of the activities of customs authorities in collecting customs payments and the formation of income administered by the Federal Customs Service of Russia.

Practicalsignificantst. The implementation of practical proposals will improve the efficiency of organizing the collection of customs duties and the formation of customs revenues in the Russian Federation. The conclusions, recommendations and proposals formulated in the dissertation can be used when:

development of proposals for amending the national customs legislation and the customs legislation of the Customs Union in terms of applying security for the payment of customs duties and taxes on the territory of the member states of the Customs Union, determining the rates of customs fees, duties, indirect taxes levied when goods are imported into the customs territory of the Customs Union , measures to eliminate arrears in the payment of penalties and interest;

clarification of the regulations of the Federal Customs Service of Russia in terms of strengthening the interaction between the customs services of the member states of the Customs Union in monitoring the timeliness and completeness of payment of customs duties and taxes.

The dissertation work can be used in the educational process when studying the disciplines: "Customs payments", "Taxes and customs payments", "Finance and credit", as well as by customs officers in practical activities.

Publications. The main provisions of the dissertation research are reflected in the author's publications. The results obtained by the author were published in 9 articles (4.35 pp).

The author participated in the following research works of the Russian Customs Academy: “Customs revenues of the state budget in the context of the financial and economic crisis: “Sources of formation and mechanisms for accrual and collection”, 2009, “Customs methods of regulating foreign trade activities”, 2009, “The essence of customs income", 2010.

Volumedissertations. The work is presented on 154 pages of typewritten text, contains 10 tables, 18 diagrams, 4 appendices, a list of references with 130 sources.

II. MAIN CONTENT OF THE WORK

The dissertation consists of an introduction, three chapters (Fig. 1), a conclusion, a list of references and applications. In the introduction the relevance of the topic is substantiated, the purpose and research tasks, the object and subject of research are determined, the scientific task is set, the scientific novelty is shown.

In the first chapter analyzed the current state of the activities of customs authorities for the administration of customs payments. The foreign and Russian experience of collecting customs payments and the formation of customs revenues to the country's budget has been studied. Based on the analysis of scientific and methodological approaches, the conclusion about the need to improve the efficiency of organizing the collection of customs and other payments and the formation of income administered by the Federal Customs Service is substantiated.

Secondchapter is devoted to the development of the scientific and methodological apparatus for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation under the conditions of the Customs Union. The main prerequisites are determined and trends in the development of the organization of the activities of customs authorities for the collection of customs and other payments are identified, which made it possible to develop a concept, classification of customs revenues and a methodology for organizing the collection of customs payments in the Russian Federation under the conditions of the Customs Union.

In the third chapter the main directions for improving the organization of the collection of customs payments and the formation of customs revenues are determined, which include: recommendations for improving the administration of funds deposited as security for the payment of customs duties and taxes, recommendations for improving the coordination of the collection of import duties in the conditions of the Customs Union.

In custody the results obtained in the course of research are summarized and directions for further research are outlined.

Applications supplement the main text of the dissertation.

III. MAIN PROVISIONS OF THE THESIS TO BE DEFENDED

First scientific result is admin development conceptandstriation of customs and other payments, the collection of which is entrusted to the customs authoritiesRFwithin the framework of the Customs Union.

On the basis of the study, it was revealed that the activities of the customs authorities to ensure the process of formation of customs revenues are characterized by the following prerequisites and trends:

- expansion of the product range of imported and exported goods;

- increase in the number of participants in foreign economic activity;

- an increase in both quantitative and value terms of foreign trade volumes;

- transition to payment of customs payments according to budget classification codes to the account of the Federal Treasury;

- transition to electronic declaration and automatic processing of information contained in the declaration for goods;

- complicating the administration of customs payments due to joining the Customs Union;

- accession to the World Trade Organization;

- introduction of international experience in managing organizations and institutions and a mechanism for adapting customs activities to the requirements of international standards ISO 9000 series and the principles of TQM (total quality management).

These trends and prerequisites have led to a change in the basic principles of organizing the collection of customs duties and the emergence of new ones. This circumstance inevitably led to a change in the existing concept of payment administration (Fig. 3).

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Rice.3. Cause and effect relationships change conceptadministratorandcustoms payments

The development of the administration of customs payments is based on the improvement of the organization of the collection of customs payments and the formation of customs revenues.

At present, the organization of the collection of customs and other payments and the formation of customs revenues presupposes the presence of a number of participants in relations that arise in the process of the movement of funds from the payer to the account of the Federal Treasury and are involved in the interaction mechanism in connection with joining the Customs Union. Schematically, such a mechanism can be represented as a diagram (Fig. 4).

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Rice. 4. The mechanism of interaction of participants in relations,aroseYuin the process of formation of customs revenuesin the Russian Federationations

The analysis showed that customs authorities do not participate directly in the process of transferring funds to the federal budget of the Russian Federation due to the transition to payment by budget classification codes to the account of the Federal Treasury and electronic declaration. Thus, the customs authorities exercise information control over the movement of funds. In the conditions of the Customs Union, new information links are emerging that allow taking into account the peculiarities of the formation of customs revenues. This principle underlies the new concept, since it was not taken into account by the existing one.

Obviously, the increase in the effectiveness of the activities of customs authorities in the administration of customs payments cannot be ensured by adjusting any individual elements. There was an objective need to change the philosophy and goal-setting in the administration of customs payments, the development of new principles for the activities of customs authorities in the administration of customs payments, the creation of an effective methodology for organizing the collection of customs payments and the formation of customs revenues, taking into account the criteria for the quality of work results.

The purpose of the concept is to increase the effectiveness of the collection of customs payments and the formation of customs revenues for the implementation of tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation.

Achieving this goal is ensured by solving the following tasks: improving the quality of customs regulation, contributing to the creation of conditions for attracting revenues to the federal budget, accelerating trade; improving the administration of customs payments, including the implementation of customs procedures in accordance with international standards based on the latest achievements in the field of information and management technologies; strengthening interaction with Russian, foreign and international customs authorities and other executive authorities and commercial organizations.

The implementation of these tasks involves ensuring a stable legal regime for foreign trade throughout the Russian Federation, based on the following principles: the transition from the direct collection of customs payments to the control of the actual movement of money on the relevant accounts based on the credentials of the treasuries of the states of the Customs Union; standardization, improvement of customs legislation, development of norms, rules and procedures in accordance with international standards; transparency and predictability; minimal intervention; consumer orientation; cooperation and partnership; balance in terms of the relationship between customs control in the field of security and trade facilitation measures.

In addition, this concept is conditioned by the principles on which the Agreement on the Enrollment and Distribution of Import Customs Duties is based, since it provides for a mechanism to control the completeness of the distribution of the amounts paid, including interest and penalties, to be reflected in the 47th column and column " B» declaration for goods, as well as indication in the declaration for goods of any information about the payment of customs duties that occur after the release of these goods. This control is based, first of all, on the control of the actual movement of money in the relevant accounts based on the credentials of the treasuries. Therefore, the principles of the Agreement are also taken into account in the proposed concept.

Thus formed new concept administration of customs payments, providing increased efficiency with external simplicity and speed of clearance of goods and vehicles transported by individuals and legal entities. In the interests of implementing this concept, it was necessary to develop a new classification of customs revenues, taking into account the specifics of the formation of customs revenues in the Russian Federation under the conditions of the Customs Union. Newclassification of customs revenues is second nauhresearch result.

An analysis of the structure of the federal budget of the Russian Federation showed that more than half of it is formed from revenues administered by the Federal Customs Service (Fig. 1). Customs revenues are funds received by the federal budget through the customs authorities. They include, in addition to customs payments, also penalties, arrears, fines and other payments, which, firstly, are the result of the application of administrative penalties and financial and legal sanctions, and secondly, are not customs payments in accordance with the current customs legislation. When studying the essence of customs payments, it was revealed that they characterize the movement of funds from the payer to the account of the Federal Treasury of Russia in connection with the movement of goods across the border of the Customs Union. Their composition is established by Art. 70 of the Customs Code of the Customs Union. The concept of "customs revenues" reflects the final financial result of the activities of the Federal Customs Service of Russia as an administrator of federal budget revenues of the Russian Federation, exercising control over the completeness, accuracy of calculation and timeliness of payment of customs and other payments, the collection of which is entrusted to the customs authorities. Customs payments become customs revenues when paid according to budget classification codes and credited to the account of the Federal Treasury. At the same time, ensuring the flow of funds to the federal budget and their formation is within the competence of the customs authorities. These circumstances necessitate the classification of customs revenues in accordance with the budget classification.

According to customs and budget legislation, the composition of customs revenues can be presented taking into account budget classification codes (Fig. 5).

Correspondence of budget classification codes and each type of customs income is established. Which, firstly, characterizes customs revenues as federal budget revenues, and secondly, allows us to comprehensively consider the issues of organizing the collection and transfer of customs and other payments, since the final results of the activities of customs authorities reflect only the amount of customs payments, and the amounts of penalties accrued on them , interest and penalties are already included in these figures. Thus, the classification of customs revenues made it possible to single out those areas of activity of customs authorities where it is necessary to strengthen control over their payment. Thus, the debt on payment of customs duties and penalties annually increases. In 2010, it amounted to 70.95 billion rubles, including 31.94 billion rubles for customs payments and 39.01 billion rubles for penalties. Collection "Customs Service of the Russian Federation in 2010". M., 2011 . The amount of repaid debt on customs payments and penalties for 2010 amounted to 15.66 billion rubles, including customs payments - 15.31 billion rubles, penalties - 0.34 billion rubles. The amount of repaid debts on customs payments and penalties in comparison with 2009 decreased by 4.4 times.

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Rice.5 . Budget classification of customs revenues

In addition, within the framework of the implementation of the Agreement on the procedure for crediting and distributing import customs duties, the accounting and allocation of penalties and interest on them is an integral part of the mechanism for monitoring their payment. Thus, the proposed classification is fully consistent with the principles of this Agreement, the concept of development of the customs payments administration subsystem and is necessary to improve the activities of customs authorities in the administration of customs payments and the formation of customs revenues.

The developed concept for the development of the customs payments administration subsystem and the classification of customs revenues made it possible to obtain t third scientific result dissertations - methodologiesatorganizations chargeacustoms payments and formation of customs revenues inRF.

The current methodology for organizing the collection of customs payments involves an algorithm for the transfer of information, documents and funds from one participant in relations to another. The scheme of cash flow and information transfer can be represented as follows (Fig. 6). As a result of the analysis of the functions performed by the customs authorities at all levels of the customs system, it was concluded that in terms of organizing the collection of customs payments and the formation of customs revenues, regional customs departments perform the functions of the GU FTD and TR CA of the FCS of Russia, which reduces the speed of transferring information about the receipt Money.

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Fig.6. Transfer of information about the receipt of funds

At the same time, the organization of the collection of customs and other payments and the formation of customs revenues involves obtaining information about the goods from various organizations involved in the delivery of goods, storage of goods at temporary storage warehouses, as well as information held by other customs authorities of the states of the Customs Union, to the customs office of destination.

Structural subdivisions of customs and customs posts identify facts indicating non-payment or incomplete payment of customs duties. Accordingly, there is an objective need to develop a scheme of interaction between structural subdivisions of the customs offices of the member states of the Customs Union. As practice shows, later, after consideration of court cases, on the facts of additional charges of customs payments, it is often necessary to return additionally assessed customs payments.

In order to exclude such facts, it is proposed to involve the legal departments of customs not only for the procedure for considering cases in courts, but also at the stage of making a decision on additional accrual and additional collection of customs payments. The need for active interaction with the legal departments of customs is also due to the fact that, based on the results of departmental control, decisions related to the control of customs value and payment of customs payments are most often canceled (67.2% of the total number of illegal decisions). When making such decisions, it is important to have all possible information, which implies close interaction between customs departments and similar departments of customs of the Republic of Kazakhstan and the Republic of Belarus. In addition, one of the measures aimed at paying off the debt on payment of customs payments is the interaction of customs with the territorial divisions of the Federal Bailiff Service.

To achieve the set goal - to increase the efficiency of organizing the collection of customs and other payments, as well as to solve the tasks set, a methodology for organizing the collection of customs and other payments has been developed. It includes the main stages of customs control of the accrual and payment of customs duties and the receipt of amounts to the account of the Federal Treasury (Table 1), taking into account the transition to electronic declaration and payment according to the CBC.

The proposed methodology differs from the existing one by the lack of coordination of the movement of information flows at the level of the regional customs administration, which is due to the new principle of the activities of customs authorities for the administration of customs payments. Saving time to receive information about the receipt of funds can be more than 24 hours.

Table 1

Methodology for organizing the collection of customs and other paymentsand formsandcustoms revenues of the Russian Federation

Levels of the customs system	GU FTD CA Federal Customs Service of Russia		Customs, customs posts
	Organization of control over the receipt of funds of foreign economic activity participants in the federal budget and their returns, clarification of the type and ownership of payments, as well as operational accounting	Control over the activities of departments of customs payments of subordinate customs authorities, as well as operational accounting of their payments	Maintains operational records of administered revenues in the context of foreign economic activity participants, as well as operations for the accrual of federal budget funds from the disposal and sale of confiscated and other property turned into state revenue, and other payments
	Ensuring the collection of customs payments, fulfillment of the control task
Information base	Information of the UFK MF, information contained in the declaration for goods, documents submitted for customs purposes, accounting data, payment documents, documents confirming the right to provide benefits, information from structural subdivisions of the customs of the member states of the Customs Union
	Organization of control, operational and budgetary accounting	Generalization, control (Comparison, matching, accounting, control for your payments)	Comparison, comparison, accounting, control, analysis
Method indicators

The organization of control over the correctness and completeness of payment of customs duties at the customs level can be represented as follows (Table 2).

table 2

Stages of control of correctness, completenessand timelyOpayment of customs duties

	Department of customs clearance	Department of customs payments
	Checking the presence of debt on payment of customs payments	Control of the correctness of filling in individual columns of DT	Control of the correctness of the calculation of customs payments in group 47 DT	Control of the correctness of payment of customs duties	Granting a deferment (installment plan)	Checking the correctness of filling 47 DT	The account is there. payments	Control over the receipt of TP
	Ensuring the collection of customs payments, fulfillment of the control task
Information base
	Comparison, comparison of information, documentary control and accounting
Possible violations	The presence of debts on previously made deliveries	Illegal provision of preferences, benefits, unreliable declaration, indication of an incorrect ETN VED code	Incorrect determination of rates of customs duties, taxes, customs fees, application of exchange rates	Filling in the details, understating the amounts payable, lack of supporting documents	Unlawful provision of a deferment (installment plan) of payment	Unreliable statement of information in the DT, non-receipt of customs payments	Providing false payment documents
Method indicators	The amount of outstanding debt, the debt resulting from the release of goods secured in another state - a member of the Customs Union, the effectiveness of measures for the enforcement of customs payments and penalties, the amount of additional income, the effectiveness of the application of the methodology

To increase the effectiveness of organizing the collection of customs and other payments, an improved algorithm for organizing the collection of customs payments is proposed, which is based on the control of information on the receipt of funds, as well as other information that is necessary to ensure the timeliness and completeness of the receipt of customs revenues to the federal budget of the Russian Federation (Fig. 7).

As part of the proposed algorithm, it is assumed that at the stage of making a decision on the collection of customs payments, the customs payments department must coordinate such a decision with the legal department of customs. The implementation of this proposal will make it possible to exclude cases of the return of excessively collected and overpaid funds, as well as to exclude these amounts from the debt of participants in foreign economic activity to the federal budget of the Russian Federation.

These scientific results made it possible to form new practicalesky recommendations aimed at improving the effectiveness of organizing the collection of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union. The recommendations are to improve the administration of funds deposited as security for the payment of customs duties and taxes, as well as to improve the coordination of the collection of import duties in the conditions of the Customs Union.

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money

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information flows

Rice.7 . Algorithm for organizing the collection of customs paymentsand formsandcustoms revenue

The influence of the administration of funds contributed as security for the payment of customs duties and taxes, as well as the calculation of the amount of security for the payment of customs duties and taxes on the amount of revenues to the federal budget, is quantitatively substantiated. According to the results of the study, a discrepancy between the legislation and practice in terms of calculating the amount of security was revealed.

Thus, self-copying paper in rolls (ETN VED code - 4809201000) produced in Germany is imported into the Republic of Kazakhstan in the amount of 100,000 rolls at a price of 1 US dollar per roll; we will take the US dollar exchange rate for 30 rubles; euro exchange rate - 40 rubles. The goods are placed under the procedure of customs transit and follow in the Russian Federation. For customs operations, the amount of the customs fee will be fundamentally different in all three states - members of the Customs Union (in the Russian Federation - 7500 rubles, in the Republic of Kazakhstan - 2400 rubles, in the Republic of Belarus - 1400 rubles).

In accordance with the Decision of the Commission of the Customs Union No. 130, the rate of import customs duty for goods imported into the Republic of Kazakhstan until 2012 is 5%. In accordance with the ETT, the rate of import customs duty is 15%. The value added tax rate of the Republic of Belarus is 20%, the Russian Federation - 18%, the Republic of Kazakhstan - 12%. The calculation of the amount of security is presented in Table. 3.

Table 3

Calculation of the amount of security for the payment of customs duties and taxesfor states - members of the Customs Union, rub.

Thus, it is obvious that the amount of customs fees for customs operations and the amount of security may differ significantly in each of the member states of the Customs Union, since different rates may apply. Calculation of the amounts of security for the payment of customs duties and taxes in accordance with the norms of Art. 88 of the Customs Code of the Customs Union is made without taking into account tariff preferences and benefits for the payment of customs duties, taxes in the state - a member of the Customs Union, the customs authority of which releases goods (in the context of the example of the Republic of Kazakhstan), but not less than the amounts of customs duties, taxes, which would were subject to payment in other states - members of the Customs Union (the Republic of Belarus, the Russian Federation), as if the goods were placed in the territories of these states - members of the Customs Union under the customs procedures for release for domestic consumption or export without regard to tariff preferences and exemptions for the payment of customs duties, taxes. It turns out that the amount of security for the payment of customs duties and taxes should be equal to 1,140,000 rubles, which significantly exceeds the amount of customs duties and taxes payable upon release for domestic consumption. This means that the administration of customs revenues in this case becomes much more complicated. The conducted comparative analysis shows that it is unprofitable for the importer to import and transit through Belarus and Russia.

To overcome the current situation, an approach is proposed to determine the amount of security for the payment of customs duties and taxes based on the rates of the Unified Customs Tariff for import customs duties, and for VAT based on the maximum value of 20%, with the prospect of further development of tax legislation and the adoption of uniform rates for indirect taxes in order to create a common economic space.

In addition, a proposal was developed and justified on the basis of the legislation of the Customs Union to include customs fees for customs operations in the amount of security, since in connection with the entry into the Customs Union, the share of customs fees in the structure of customs payments has significantly decreased both in value and in percentage terms, which is a negative fact and serves as an incentive to revise the methodology for determining the rates of customs duties, which combines the advantages of the methods of the three member states of the Customs Union, that is, it is necessary to establish fixed rates depending on the CTN FEA code and the number of goods. Before making a decision on the application of a single methodology for determining the amount of customs duty for customs operations, it is advisable to include these amounts in the amount of security for the payment of customs payments.

In the field of crediting and distributing import customs duties, the Agreement on the establishment and application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and fees having equivalent effect) of May 20, 2010 is in force. It provides that import customs duties are credited to a single account of the authorized body of the country in which they are payable in accordance with the customs legislation of the Customs Union, and are distributed to the budgets of countries in accordance with the distribution standards established for the Republic of Belarus - 4.70%, the Republic of Kazakhstan - 7.33%, the Russian Federation - 87.97%. According to the results of 2010, there was a negative balance in distributed import customs duties: the federal budget of the Russian Federation received less than 22 billion rubles. In this regard, it is necessary to create in the Main Directorate of the FTD and the TR a department for coordinating the collection of import duties, interest and penalties on them in the Republic of Belarus and the Republic of Kazakhstan, the main functions of which include daily control over the receipt of payments on declarations registered in the territories of the states of the Customs Union, and filling out the relevant statistical form, as well as the formation of requests to the customs authorities about the reasons for the non-receipt of funds.

With regard to assessing the effectiveness of the proposed methodology for organizing the collection of customs duties and practical recommendations, the establishment of quantitative criteria is very problematic due to the specifics of the processes and the relativity of the results. Therefore, in this case, the most optimal use of a set of characteristics (parameters), which together will allow you to get a fairly objective assessment of the results. An additional difficulty in this case also lies in the fact that, as a rule, such parameters are poorly formalized and often cannot have a predetermined quantitative expression.

The existing and proposed methodology for organizing the collection of customs and other payments and the formation of customs revenues can be characterized by the following system of quantitative and qualitative indicators, according to which a comprehensive assessment was carried out:

1) the effectiveness of the application of measures to collect customs and other payments;

2) the share of returned, excessively collected funds;

3) the presence of extra links;

4) the share of canceled decisions related to the payment of customs payments;

5) compliance with current legislation.

Comparative evaluation of two methods is a task of vector comparison, the components of which are quantitative and qualitative in nature. The complex assessment is based on the principle of maximum entropy (uncertainty) used in probability theory to characterize the laws of distribution of random variables. Quantitative and qualitative indicators characterizing the existing and proposed options and weight coefficients obtained on the basis of the maximum entropy principle are presented in Table 4.

Table 4

Indicators characterizing the existing and proposed optionsnyou

Name of indicator	Existing option	Suggested option	Existing option	Suggested option	Weight coefficients
The effectiveness of the application of measures to collect customs and other payments (the ratio of repaid to excluded debt, the ratio of the return of customs duties to accrued)
The share of the return of excessively collected funds (the ratio of the amount of the return to the amount of the recovery)
The presence of extra links
The share of canceled decisions related to the payment of customs duties
Compliance with current legislation

Taking into account these data, the proposed option for organizing the collection of customs and other payments increases, in comparison with the current one, the degree of their collection by an average of 76%. Consequently, the application of the scientific and methodological apparatus developed in the dissertation and the practical recommendations obtained on its basis for organizing the collection of customs and other payments provides the necessary increase in the effectiveness of the administration of customs payments.

CONCLUSION

In general, the thesis solves an urgent scientific problem, which consists in the development of a scientific and methodological apparatus and the development of practical recommendations for improving the organization of the collection of customs duties and the formation of customs revenues in the Russian Federation and other countries of the Customs Union. As a result of its solution, new scientific results of theoretical significance and practical value were obtained. These include:

1. The concept of developing the administration of customs and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation, within the framework of the Customs Union.

2. Classification of customs revenues in accordance with budget classification codes.

3. Methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

These scientific results made it possible to form practical advice that improve the effectiveness of organizing the collection of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union.

The implementation of these proposals provides an increase in the collection of payments by an average of 76%. Consequently, the pragmatic goal of the dissertation research has been achieved.

At the same time, the high dependence of the federal budget of the Russian Federation on energy exports does not allow to fully ensure its revenue side through the use of only customs measures of state regulation.

Therefore, the solution of this important problem should not only be solved by organizing the collection of customs duties, but also supplemented by other mechanisms. For example, such as the creation and use of a customs revenue fund to support and stimulate domestic producers. The development and formation of a set of such measures is the task of further research.

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Introduction

1. Concept, essence and goals of customs administration

2.1 Customs administration of goods and vehicles moved across the customs border of the Customs Union3

2.2 Organization of carrying out certain types of state control by customs authorities when goods and vehicles of international transportation are imported into the territory of the Russian Federation or exported from this territory

Conclusion

List of sources used

Introduction

The trade policy of the Russian Federation is an integral part of the economic policy of the Russian Federation and the Customs Union, the purpose of which is to create favorable conditions for Russian exporters, importers, producers and consumers of goods and services.

The process of globalization of world trade requires an adequate improvement of the mechanism of its organization, methods of implementation. Its objects are becoming, on the one hand, more complex and complex, there is an integration of trade into a single reproduction process, and on the other hand, simplified and accessible to a wide range of subjects, which further diversifies its content. Thus, the customs is also involved not just in the implementation of the trade turnover, but in a complex system of production, technological and trade communications. The realities of the current period and the predictive assessments of specialists objectively put forward the problems of creating an integral, sustainable, reliable, efficient and adaptive system of customs administration of foreign economic activity and its infrastructure support to emerging situations.

The provision of public services during customs clearance in modern conditions is based on the norms and principles of international customs conventions and agreements, on international quality standards of the ISO series, and also taking into account the involvement of participants in foreign economic activity (hereinafter referred to as participants in foreign economic activity) in the process of preparing legislative and regulatory acts, creating conditions for the transfer of part of the operations performed by customs authorities to customs-related organizations.

The significance of the scientific development of the research topic is expressed in:

The need to use a scientific approach to solving the problem of improving the format of state and non-state systems for protective activities against unauthorized events in the implementation of foreign economic activity;

The severity of unresolved problems in the field of creation and functioning of the system of infrastructural support for foreign economic activity, the need to study, identify negative consequences from established and current approaches to the organization of administration;

The need to develop approaches and determine the conditions for the effective management of the activities of organizations infrastructural support of the customs service, taking into account the best foreign and domestic experience in creating forms and relations that take into account the economic, social geographical features of the development of foreign economic activity;

Its role in the implementation in the customs administration of foreign economic activity of innovatively integrated organizations and enterprises that ensure the formation, maintenance and development of the customs infrastructure, and its functioning.

Relevance and insufficient development of questions innovative development customs administration of foreign economic activity determined the choice of the research topic.

The purpose of the dissertation research is to scientifically generalize the existing approaches to the customs administration of protective and service functions in the field of foreign economic activity, develop a theory of the organization of its infrastructure support and develop, on this basis, fundamentally important directions for its innovative development.

Based on this goal, the following tasks are defined:

Formulate the main characteristics of the state of customs administration of foreign economic activity and infrastructure needs for its effective implementation;

Determine the key areas of influence of international trade on national customs systems;

To reveal the mechanisms for increasing the efficiency of customs authorities and their role in ensuring the economic security of Russia in the context of globalization;

To establish the main infrastructural factors influencing the efficiency of foreign economic activity of the domestic customs.

The subject of the study is the organizational, economic, managerial relations that arise in the course of the innovative development of the customs administration of foreign economic activity.

Chapter 1. Theoretical foundations of customs administration

1.1 Concept, essence and goals of customs administration

In the social sciences, an administration is a term used to refer to any large-scale organization of professional employees whose main responsibility is to implement the policies of those who make decisions. Administration is a rational system or an organized structure designed for skilled and efficient execution. public policy and has a fairly strict hierarchy of power.

In a narrow sense, administration means the professional activities of government officials aimed at implementing the decisions of the leadership. In a broad sense, administration is not only the professional activity of officials, but also the entire system of administrative institutions with a fairly strict hierarchy, through which responsibility for the implementation of state decisions descends from top to bottom. In this case, the concept of "administration" corresponds to the concept of "administrative and public administration", which is a special social function aimed at streamlining development in the interests of the whole society, where a government official is a social agent of power. Public administration means coordinated group actions in public affairs: 1) associated with the three spheres of power - legislative, executive, judicial and their interaction; 2) that are important in the formation of state policy and are part of the political process; 3) significantly different from the administration in the industrial and cultural fields; 4) closely related to numerous social groups and individuals working in various companies and organizations.

Thus, administration is a management process of a higher and larger level than management (in the narrow sense). Administrative management is mainly aimed at developing and setting large-scale and promising goals (organizations, industries, regions, states), and management is aimed at implementing the tasks set and finding the best ways to solve them. At the same time, administration, like management, belongs only to the class of social management.

Customs administration is such a functioning of the organizational system of customs management, which, in fact, becomes a tool for implementing the regulatory and fiscal functions of customs authorities, improving the reliability and quality of border traffic and reducing the level of violations of customs rules.

1.2 Improving customs administration at the present stage

At the present stage, the customs authorities of the Russian Federation are in the stage of active institutional development, which is carried out against the backdrop of an increase in the intensity of foreign economic activity of the regions of the country, changes in the volume of passenger and goods flows, growth in demand transport organizations, exporters and importers. Customs administration is carried out in difficult conditions, characterized by the preservation of high level criminality of foreign trade activity; the functioning of “one-day” firms, insufficiently active interaction with tax and law enforcement agencies, which leads to the creation of multi-stage schemes for evading customs payments.

The international standards necessary for the use of trade and logistics technologies are still not fully applied, the system for informing customs authorities about pricing, trade and industrial specialization in foreign countries, and global trends in the division of labor is not developed.

These circumstances cause insufficient efficiency of traditional methods and instruments of customs control and lead to a decrease in the efficiency of customs administration, unfair competition, penetration of poor-quality imported goods into Russian market and other negative events.

In this regard, the need for the formation of new approaches to customs administration is becoming increasingly acute, which will allow the customs authorities of the Russian Federation to effectively respond to ongoing changes in accordance with international practice and the requirements of society and the state.

The administrative reform currently being actively implemented in Russia, which directly affects the issues of choosing methods of state regulation of the economy, involves adaptation to market conditions and the use in the field of public administration of the most effective methods used in business process management. Under such conditions, controlling, which has proven its effectiveness in business administration, should become an effective method of management in the customs sphere, which is a tool that ensures the integration and interconnection of all methods of customs administration and allows you to orient the process of customs administration towards achieving the strategic goals, tactical tasks and tasks facing the customs authorities. definition of performance criteria focused on the final result.

Thus, one of the key strategic goals of the administration of customs payments is the full and timely replenishment of the federal budget revenues. This strategic goal can be specified in the following tactical tasks:

Ensuring the completeness and timeliness of customs payments;

Identification of a hidden tax base and false information when calculating customs payments by participants in foreign economic activity;

Activation of the use of selective methods of customs control.
The relevance of these tasks is determined by the fact that the implementation of the state's spending obligations largely depends on their implementation. Additional opportunities to increase the revenue side of the federal budget will make it possible to successfully solve the problems of macroeconomic stability and the integration of the Russian economy into the international economic space. The creation of a clear, transparent and uniform system of customs control within the framework of the customs administration mechanism will allow the state to create and use financial instruments to increase the competitiveness of Russian enterprises both by creating conditions for their innovative development and by using customs policy measures.

In the context of increasing fiscal risks, the mechanism of customs administration should acquire fundamentally new forms. To do this, it is necessary to ensure the improvement of customs administration in the following key areas:

Determination of strategic directions for the administration of customs payments and the concentration of resources of customs authorities in the priority areas of control over the receipt of customs payments;

A more active transition from carrying out "total" customs control to the concept of risk management, namely, the identification of participants in foreign economic activity that are included in the category of increased risk of non-payment of customs duties;

Improving the organization and technology of interdepartmental interaction between customs authorities and other public authorities and administration;

Strengthening information and analytical support for law enforcement, including operational-search, activities of customs authorities;

The use of unified customs documents and the development of a system for declaring goods in electronic form, which will ultimately lead to a reduction in administrative costs.

The integrated implementation of these tasks will make it possible to form modern system ensuring the interests of the state in the field of customs, to effectively counter threats to the security of the Russian Federation, solve social and economic problems, create favorable conditions for the activities of trade communities, individuals and legal entities.

Chapter 2. Place of customs administration in foreign economic activity

2.1 Customs administration of goods and vehicles transported across the customs border of the Customs Union.

Legal, customs regulation of relations within the Eurasian Economic Community (hereinafter - the Customs Union) is carried out in accordance with the customs legislation of the Customs Union, and in the part not regulated by such legislation, until the establishment of relevant legal relations at the level of the customs legislation of the Customs Union, - in accordance with the legislation member states of the Customs Union. The provisions of the Customs Code of the Customs Union (hereinafter referred to as the CC CU) are developed on the principles of the International Convention on the Simplification of the Harmonization of Customs Procedures of May 18, 1973, as amended by the Protocol of June 26, 1999 (Kyoto Convention).

Customs administration in the Russian Federation is carried out on the basis of the current customs legislation, which is based on the Decisions of the Customs Union Commission, which establish the procedure for customs tariff and non-tariff regulation. Tariff regulation is represented by the Unified Customs Tariff of the Customs Union, which is a set of customs duty rates applicable to goods imported into the common customs territory from third countries, which is systematized in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter - TN VED TS ) legal act of the Customs Union. The issues of non-tariff regulation in the Customs Union are established by the decision of the Commission of the Customs Union, which, in turn, was approved by the decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 19. - Members of the Customs Union within the framework of the Eurasian Economic Community in Trade with Third Countries and the Regulations on the Application of Restrictions", established by the decision of the Commission of the Customs Union of November 27, 2009 N 132. In addition, in the Russian Federation, non-tariff regulation measures are established by the Federal Law of 08.12. 2003 No. 164-FZ "On state regulation of foreign trade activities of the Russian Federation". This law establishes the basic principles of state regulation of foreign trade activities, the powers of the federal executive bodies of the Russian Federation, as well as the constituent entities of the Russian Federation in the field of foreign trade activities, to ensure favorable conditions for conducting foreign trade, protect the economic and political interests of the Russian Federation.

The trade policy of the Russian Federation is an integral part of the economic policy of the Russian Federation and the Customs Union, the purpose of which is to create favorable conditions for Russian exporters, importers, producers and consumers of goods and services. State regulation of foreign trade activities is carried out in accordance with the current customs legislation through:

1) customs and tariff regulation;

2) non-tariff regulation;

4) economic and administrative measures that promote the development of foreign trade activities.

The Government of the Russian Federation is entrusted with the overall management of the customs business, which is a set of methods and means for ensuring compliance with the measures of customs and tariff regulation, prohibitions and restrictions related to the movement of goods and vehicles across the customs border, and the direct implementation for customs purposes of tasks in the field of customs affairs are provided by the Federal Customs Service of the Russian Federation (hereinafter referred to as the FCS of Russia).

The customs authorities constitute a single federal centralized system of executive power, in the activities of which, in the exercise of their functions, state authorities of the constituent entities of the Russian Federation, bodies local government and public associations. Therefore, the main issues of administration in the field of customs affairs are entrusted by the legislator to the Federal Customs Service of Russia.

When imported into the customs territory of the Customs Union, goods are under customs control from the moment they cross the customs border, or goods formed and located in the customs territory of the Customs Union that have acquired the status of foreign goods are considered to be under customs control until:

Premises under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;

Acquisition by conditionally released goods of the status of goods of the Customs Union;

Placement of goods under customs procedures for refusal in favor of the state or destruction;

Appeal to the property of the state - a member of the Customs Union;

Actual export from the customs territory of the Customs Union;

Classification of waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;

Recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.

The use and disposal of imported goods and vehicles under customs control is allowed in the manner and on the terms determined by the Customs Code of the Customs Union.

When choosing forms of customs control, a risk management system is used, which is understood as the probability of non-compliance with the customs legislation of the Customs Union. The risk management system is based on the efficient use of the administrative resources of the customs authorities to prevent violations of customs legislation.

The customs legislation of the Customs Union establishes the procedure and rules for regulating customs affairs in the member states of the Customs Union, and customs regulation in the Russian Federation is a set of means and methods for ensuring compliance with customs and tariff regulation measures when importing and exporting goods from / to the Russian Federation. At the same time, it should be taken into account that the general management of the customs business in the Russian Federation is carried out by the Government of the Russian Federation, which pursues a protectionist policy aimed at creating favorable conditions for Russian producers by protecting the domestic market for goods and services by means of establishing prohibitions and restrictions. The direct implementation of tasks in the field of customs is entrusted to the FCS of Russia, whose powers are not limited only to the performance of functions for customs clearance and customs control, but also to establish the competence of specific customs authorities to perform specific functions, perform certain customs operations, create, reorganize and liquidate customs organs. In addition, the Federal Customs Service of Russia establishes the region of activity of the customs authorities, and also develops regulations, instructions and regulations, and exercises departmental control. The listed powers of the customs authorities are an effective means of both customs administration of foreign trade and directly subordinate customs authorities. Therefore, the topic of the master's thesis under consideration: "The methods of customs administration used and their impact on throughput" is relevant in the context of the organization of customs, both at the present stage of development of Russian customs legislation, and in the area created since 01.01.2010 Union, which includes the customs authorities of Russia, Belarus and Kazakhstan.

Based on a systematic analysis of the current customs legislation of the Customs Union, the Russian Federation and international treaties of the member states of the Customs Union, the master's thesis will reveal the forms and methods of customs administration used by Russian customs authorities and their impact on throughput. In this regard, for a more comprehensive study of the issues raised in the learning process, the following aspects of customs administration will be considered, namely:

The system of customs authorities and their powers in the implementation of customs clearance and customs control;

The development of checkpoints is a state task;

Arrival of vehicles of international transportation and importation of foreign goods into the customs territory of the Customs Union;

The activities of the customs authorities in assessing and managing risks, the applicable forms of customs control;

Grounds for placing imported goods under the customs procedure of customs transit;

Security measures for customs clearance of imported foreign goods;

Ways to improve customs administration.

On the example of the practical activities of the customs authorities and their structural divisions, the mechanisms for implementing the forms and methods of customs administration are disclosed. Taking as a basis the applied forms and methods of customs control to evaluate their effectiveness, the problematic aspects of the material under study will be considered, based on the results of which to draw conclusions and make proposals for improving the mechanism of customs administration used by the customs authorities.

The issues under consideration are presented by separate control indicators of the effectiveness of the activities of the customs authorities of their structural divisions, but have not been studied in a comprehensive manner. In other words, it is proposed to consider the causal relationships that affect the final performance of the customs authorities and their impact on the throughput of checkpoints and, accordingly, the development of the foreign economic activity of the state as a whole.

In connection with the entry into force of the customs legislation of the Customs Union, the customs authorities of the Customs Union are also moving to a qualitatively new level of work. The emerging practice of applying the norms of the Customs Code of the Customs Union requires a revision of certain forms and methods that were previously quite successfully used by the Russian customs authorities, customs administration, the use of which often led to unjustified downtime of vehicles of international transportation, both upon arrival in the customs territory of the Russian Federation and during internal customs authorities. Therefore, for successful administration, the time has come to improve the forms and methods of customs administration by improving the legal framework of both the Customs Union and the Russian Federation. So, at present, law-making activity is in full swing, establishing new principles of customs administration.

In the customs authorities of the Russian Federation, it is planned to improve customs administration through the introduction of new customs clearance technologies into the practice of customs clearance, which include the following:

Introduction of the institution of preliminary informing the customs authorities about imported goods;

Use of a fully functional model of the risk management system with updated price information on imported goods in accordance with the characteristics of the global market conditions at the time of the implementation of the relevant control procedure;

Possibilities for declaring goods and submitting documents in electronic form;

Infrastructural development of the border regions of the Russian Federation, i.e. location in the customs control zones along the customs border of customs and logistics terminals (hereinafter referred to as CLT) at the expense of the business community within the framework of a public-private partnership;

Reducing the traffic load on large cities of the Russian Federation, caused by increasing foreign trade turnover, namely, to carry out customs clearance and customs control of goods taking into account the modes of transport by which goods are moved in places close to the state border;

Ensuring the collection of mandatory customs payments in full, while a customs declaration can be filed with any customs authority authorized to accept customs declarations.

In addition, within the framework of the concept of the development of customs administration, the organization of the activities of the customs authorities of the Russian Federation themselves is of no small importance.

The Russian Federation purposefully follows the path of integration into the world economic community, improving its national customs legislation. That is why, replacing each other, since 1993 the customs legislation has been improved. Thus, the Customs Code of the Russian Federation of 1993 gave unlimited opportunities to customs authorities to carry out customs administration of foreign trade activities in the Russian Federation, which led to the need to review and improve the applied forms and methods of customs administration. This was primarily due to the creation of conditions for speeding up the movement of goods across the customs border and reducing the administrative pressure on business from the customs authorities. Bringing the norms of national customs legislation in line with the norms of international customs legislation was not only a necessity, but also a requirement of the international economic community, which applies the standards generally accepted in world practice by the member states of the World Trade Organization. In practice, the edition of the Customs Code of the Russian Federation of 2003 fully complied with such requirements, however, the expansion of the customs space within the three states of Russia, Belarus and Kazakhstan, the formation of the Customs Union required the unification of customs legislation by establishing rules and norms, the requirements of international customs law. Thus, the new version of the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the Eurasian Economic Community, consolidated the international principles of customs regulation of foreign economic activity, and the reference norms contained in the articles to the regulations of the Member States of the Customs Union made it possible to adjust the national customs legislation. As a result, in order to improve state administration in the field of customs, ensure the economic security of the Russian Federation, create conditions for the development of foreign economic and foreign trade activities, ensure the observance of the rights and legitimate interests of persons moving goods across the customs border of the Customs Union and the Russian Federation, the Federal Law No. 311 of November 27, 2010 “On Customs Regulation in the Russian Federation”.

The legislator has entrusted the main duties on customs administration of customs affairs in the Russian Federation to the customs authorities. To this end, the customs legislation entrusts direct management of the customs business to the customs authorities of the Russian Federation, which constitute a unified system for ensuring the implementation of the provisions of customs legislation in the Russian Federation. Figuratively speaking, the system is a pyramid of vertical subordination of lower customs authorities to higher ones, as well as their horizontal connections for the purpose of performing control functions. So, at the head is the FCS of Russia, the federal executive body, whose functions include the organization of customs affairs. This government structure includes structural units that, in their areas, organize customs clearance and customs control. The structure of the FCS of Russia includes such units as main departments and departments. Law-making activity consists in the fact that, based on the provisions of the current customs legislation, to create advanced technologies, forms of customs clearance and customs control based on the main areas of activity and the functions assigned to them. The structure of the FCS of Russia includes more than 20 departments that regulate various areas of activity, both the administration of the structure of the customs authorities itself, and the administration of the organization of foreign trade activities assigned by the current customs legislation. For example, we can single out a number of structural divisions of the FCS of Russia, which can figuratively be attributed to the main ones, whose duties are charged with the functions of preparing, approving and organizing the execution by lower customs authorities of regulatory legal acts on customs administration of customs affairs in the Russian Federation, namely:

The Main Department for the Organization of Customs Clearance and Customs Control of the Federal Customs Service of the Russian Federation is practically one of the main structural divisions of the Federal Customs Service of Russia, whose responsibilities include the creation of technologies, instructions and procedures that, the main goal of which is the effective replenishment of the federal budget. GU OTO and TC FCS of Russia conducts such areas of its activity as the organization of customs clearance in trade and non-trade turnover, the organization of control over customs transit, the development of promising customs technologies, the organization of the operation of checkpoints and interaction with control authorities, etc.;

The Main Directorate of Federal Customs Revenues and Tariff Regulation of the Federal Customs Service of Russia, through its structural subdivisions, ensures the implementation of the law “On the Customs Tariff of the Russian Federation”, administering this area, publishes mandatory technologies for both the correct determination of the customs value and the collection of due customs payments, represented by such subdivisions, as a department of customs value, customs payments;

Headquarters information technologies is also a key structural subdivision of the Federal Customs Service of Russia, which is engaged in ensuring customs clearance using the latest information technologies, which allow obtaining the maximum efficiency result with minimal effort. At the present stage, the activities of customs authorities cannot be imagined at all without the support of the latest electronic technologies that are used at almost all stages of customs clearance and customs control and, as a result, the introduction of electronic declaration, which allows customs clearance at a distance;

The management of the commodity nomenclature of the FCS of Russia ensures not only the proper use of the TN VED CU, but also makes preliminary decisions on the classification of goods;

The main department of non-tariff regulation, currency and export control is entrusted with the functions of monitoring the implementation of the provisions established by the law “On State Regulation of Foreign Trade Activities”;

The Department of Customs Statistics and Analysis of the Federal Customs Service of Russia, on the basis of the information generated by the customs authorities, submits to the Government of the Russian Federation the statistics of foreign trade activity, on the basis of which the Government of the Russian Federation determines the promising ways of directing the foreign trade activity of the Russian Federation.

An important role in customs administration is played by such structural units of the FCS of Russia as Analytical Management FCS of Russia, Main Organizational and Inspection Department of the FCS of Russia, Legal Department of the FCS of Russia and, of course, law enforcement units of the FCS of Russia. It should be noted that only the Federal Customs Service of Russia has a legislative initiative for the preparation and publication of regulatory legal acts.

In order to implement the Concept of Administrative Reform in the Russian Federation in 2006-2008 and the action plan for the implementation of administrative reform in the Russian Federation in 2006-2008, approved by the Decree of the Government of the Russian Federation of October 25, 2005 No. 1789-r, clause 7 of the Procedure development and approval of administrative regulations for the performance of state functions and administrative regulations for the provision of public services, approved by Decree of the Government of the Russian Federation of November 11, 2005 No. 679, the above structural divisions of the Federal Customs Service of Russia are responsible for the development and approval of administrative regulations for the performance of the state function of maintaining Registers, falling within its competence.

At the regional level, the organization of work to control the implementation by lower customs authorities (customs houses and customs posts) of the tasks of meeting benchmarks for filling the Federal budget of the country is carried out by units of the service for organizing customs clearance and customs control. It is this service that is entrusted with organizing the activities of checkpoints, which is very important in connection with the general line of the Government of the Russian Federation on the transfer of customs clearance to the border zones of customs control. If we consider the activities of customs authorities, relative to their location, then on the example of the North-Western Federal District, the North-Western Customs Administration (hereinafter - NWTU FCS of Russia) seems to be the most striking. Due to the large length of the external customs border of the Customs Union and the Russian Federation, controlled by the customs authorities of the NWTU FCS of Russia, most of the customs authorities are border. From the moment the goods and vehicles cross the customs border, for the purposes of customs clearance, the goods are sent under customs control to the customs authorities in the region of activity of which the consignees place the imported foreign goods under the chosen customs procedures. Control over this area of ​​activity of lower customs authorities is entrusted to the customs transit control department. That is why this area of ​​activity is given quite a lot of attention, and the issues of development of checkpoints and administration of this direction are within the competence of the department for organizing the functioning of checkpoints and interaction with control authorities. The Department of Customs Procedures and Customs Control carries out work aimed both at the unconditional fulfillment by lower customs authorities of instructions and other instructions of the Federal Customs Service of Russia aimed at the effective collection of customs payments, and at monitoring the fulfillment of the conditions for placing goods and vehicles under the customs procedures chosen by participants in foreign economic activity. The department for coordination and application of the risk management system analyzes and controls the use of risks by customs and customs posts of the region during customs clearance and customs control of goods and vehicles moved across the customs border and placed under customs procedures. In addition, in the structure of this service there is a department for customs control of fissile and radioactive materials, which organizes and coordinates the activities of the customs authorities of the region to improve the forms, methods of customs control and the effective use of technical control tools.

The border orientation of the activities of most customs authorities of the NWTU FCS of Russia requires increased attention to the organization of customs clearance of goods and vehicles, both moved across the customs border and placed under selected customs procedures. For almost every type of transport moving foreign goods for the purpose of effective customs administration, the Federal Customs Service of Russia has developed instructions for the procedure for customs officials who carry out clearance and control on various types of transport. In addition, the widely implemented electronic declaration system makes it possible to place imported foreign goods under customs procedures, making them remotely released. In other words, the use of such technologies makes it possible to document the imported goods by the customs authority in the region of activity of which the consignee is located, and the actual customs control is carried out by the customs authority of the place of arrival of the goods.

The basis of the activities of the above structural units of the customs control organization service is the unconditional implementation of the customs legislation of the Customs Union and the Russian Federation, aimed at strengthening customs control by lower customs authorities (customs and customs posts), namely:

Conducting an analysis of the law enforcement practice of applying the effectiveness of the regulatory legal acts issued by the Decision of the Commission of the Customs Union and the Federal Customs Service of Russia;

Fulfillment by the customs authorities of the established benchmarks, the effectiveness of their activities;

Improving the forms and methods of customs administration applied by the customs authorities, aimed at strengthening customs control;

Carrying out scheduled and unscheduled inspections of the activities of lower customs authorities;

Participation in complex and service inspections of customs authorities, including in other regional departments organized by the Federal Customs Service of Russia;

Sending requests to customs on various aspects of customs administration, based on the analysis of which reports are presented characterizing the organization of the work of customs authorities and their structural divisions in their areas of activity;

Presentation of proposals to the head of the regional customs administration on ways to improve customs administration, and, if necessary, a decision at the level of the Federal Customs Service of Russia, substantiation of the feasibility of improving the forms of customs control;

Consideration of complaints and proposals received, both from participants in foreign economic activity (hereinafter - FEA), and the customs authorities of the region;

Taking measures to improve the forms of customs clearance, the introduction of advanced technologies using electronic means of computer technology;

Improving both the structures of the customs authorities and the feasibility of issuing Certificates to legal entities operating in the field of customs;

And other functional duties that fall within the competence of the structural divisions of RTU.

The main link in customs administration is the structural subdivisions of customs, and it is they who are entrusted with the tasks of directly implementing the technologies of customs clearance and customs control. The structure of customs is similar to the structures of higher customs authorities and is represented by similar structural divisions. The customs also conducts such activities as organizing customs clearance and customs control (department for organizing customs control, department for customs procedures, department for applying risk management systems, department for customs procedures and customs control, department for customs control of fissile and radioactive substances, department for control for customs transit, etc.), economic block (department of customs statistics, department of customs value, department of customs payments, department of currency control, etc.), law enforcement block, etc. It is these structural divisions of customs that are directly involved in the implementation of administrative regulations, instructions, technologies approved by the Federal Customs Service of Russia.

Customs posts are the primary link in customs clearance and customs control. The structure of the customs post, depending on its location (border or internal), as well as the category (highest, first, second, etc.), includes such structural units as: department of customs clearance and customs control, department of customs inspection, department or office control over customs transit. Basically, customs posts do not have the status of a legal entity, being subdivisions of customs. However, the Customs Code of the Customs Union provides for customs posts with the right of a legal entity, as a rule, these are regional customs authorities that are part of the structure of the central excise and energy customs directly subordinate to the FCS of Russia.

Thus, it follows from the foregoing: the customs authorities are federal executive authorities, act on behalf of the state and are endowed with powers that allow them to carry out both organizational, administrative, law enforcement activities and fiscal functions in the field of customs using the forms they use. and methods. The customs authorities include: the Federal Customs Service of Russia, regional customs administrations, customs offices and customs posts.

In accordance with Chapter 2 of the Federal Law of the Russian Federation "On Customs Regulation in the Russian Federation", the FCS of Russia establishes the location, regions of activity and powers of customs authorities, both for directly subordinated to the FCS of Russia, and for customs authorities located in federal districts and carrying out customs clearance and customs clearance. control of goods and vehicles. So, for example, the location and region of activity of the customs authorities of the NWTU FCS of Russia is established by order of the FCS of Russia dated August 31, 2009 No. 1591. The FCS of Russia establishes the competence of customs authorities to carry out operations, both with certain categories of goods (temporarily imported (including using the ATA carnet), excisable, hydrocarbons (oil, oil products, natural gas), electricity, etc.), and customs clearance of goods and vehicles transported by various modes of transport (air, sea (river) rail, road). In addition, in order to improve the structure of customs authorities, the Federal Customs Service of Russia has the right to create additional customs authorities or liquidate existing ones, and also establishes the competence for customs clearance of goods and vehicles when they are placed under customs procedures chosen by declarants. The granting of the above rights to the Federal Customs Service of Russia is dictated by the need to comply with the law on the federal budget, according to which the Ministry of Finance of Russia brings the Federal Customs Service of Russia the amount of federal budget revenues for the planned period, administered by the Federal Customs Service of Russia, which in turn is already bringing the benchmarks for the collection of customs payments to the RTU, customs and customs posts.

The requirements of the customs authorities on customs administration arise from their functional duties and the powers established by the Federal Law "On Customs Regulation in the Russian Federation", the main of which include the following:

Require documents and information that are mandatory for submission when moving goods and vehicles across the customs border;

Take measures to ensure compliance with the customs legislation of the Customs Union and the Russian Federation;

Receive from state bodies, organizations and individuals the information necessary to perform their functions;

To make documentation, video and audio recording, filming and photography of facts and events related to the movement of goods and vehicles across the customs border and the transportation, storage of goods under customs control, the performance of cargo operations with them;

Carry out operational-search activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which are assigned by the criminal procedure legislation of the Russian Federation to the jurisdiction of the customs authorities, to identify and identify the persons preparing, committing or committing them, as well as ensuring their own security;

Establish and maintain official advisory relations with participants in foreign economic activity, other persons whose activities are related to the implementation of foreign economic activity, and their professional associations (associations) for the purpose of cooperation and interaction on the implementation of the most effective methods of customs clearance and customs control and other powers .

In accordance with the current customs legislation, in order for the carrier to be able to import foreign goods and vehicles of international transportation into the customs territory of the Customs Union, certain, established preliminary formalities are preceded, which at the customs level must be completed even before their actual importation. Preliminary execution of such formalities entitles carriers to move goods and vehicles across the customs border of the Customs Union, declaring them to the customs authority on their own behalf by entering information into their standard transport and shipping documents.

Goods and vehicles that are the subject of a foreign trade transaction, regardless of the type of contract (purchase and sale or construction), must be moved by sea, air, land or by a combination of these modes of transport. If transportation is carried out by only one mode of transport, transportation is called direct, and if several modes of transport are used, then mixed or combined transportation is meant.

Direct international transport is governed by international conventions. They are recognized by many countries and have a great practical effect. The most important of them are:

Road transport (Convention on the Contract for the International Carriage of Goods by Road / CMR / (Geneva, 1956);

Rail transportation ("Uniform legal requirements to the contract on the international carriage of goods by rail" (CIM - Annex B to the Convention on International Carriage by Rail COTIF), Agreement on International Freight Transport (SMGS - effective from 01.11.1951) with the addition of Appendix 22 " Guidelines for the CIM/SMGS consignment note” (effective from 01.08.2006), as well as bilateral agreements with Finland, Iran, Turkey and Austria.

When carrying out transportation by sea (river) modes of transport (Convention on the unification of certain rules on bill of lading (Brussels on 08/25/1924) and the Protocol on amendments to the international Convention on the unification of certain rules on bills of lading (Brussels on 02/23/1968) - Wisby Rules, Convention United Nations on the carriage of goods by sea (Hamburg, 03/30/1978), Merchant Shipping Code of the Russian Federation - 1999);

Air transportation (Convention for the Unification of Certain Rules Relating to International Air Transportation (Warsaw, 10/12/1929) as amended - The Hague Protocol of 1955, additions - Guadalajara Convention for the Unification of Certain Rules Relating to International Air Transportation of 1961);

Based on the above rules international law, carriers declare their vehicles of international transportation moving across the customs border, as well as goods that are reflected in the customs legislation of the Customs Union (Article 159 of the Customs Code of the Customs Union).

In addition, according to both national and international law, goods must be transported in vehicles of international transport, specially designed for the transport of various categories of goods. At the same time, if according to the conditions of transportation it is necessary to exclude access to them, then such vehicles, containers or swap bodies must be allowed to transport goods under customs seals and seals. Such approvals shall be made by the Customs authorities only on the condition that the vehicles, containers or swap bodies are constructed and equipped in such a way that:

Customs seals and stamps can be applied in a simple and secure way;

Goods may not be removed from the sealed part of the cargo space of the vehicle or put into it without leaving visible traces of opening the cargo space of the vehicle or damaging the customs seals and seals;

There are no secret places in the vehicle and its cargo spaces for hiding goods;

All places where goods may be located are easily accessible for customs inspection.

The fulfillment of the above customs formalities for the approval of vehicles is mandatory for the transportation of goods by a customs carrier or when such approval is provided for by international law.

If the person moving foreign goods does not take care in advance of compliance with the requirements of the customs legislation related to the need to transport them under customs seals and seals, the customs authority of departure has the right to require the carrier to conduct an examination of the vehicle, container or swap body, which may entail increase in the term of customs clearance and, accordingly, unproductive downtime. In this case, the carrier will bear the losses for demurrage of the vehicle, and the lawful demand of the customs authority, which led to the delay in customs clearance, is not subject to compensation from the state. In practice, this leads to very significant costs for carriers, and not always justified. So, for example, there is a problem of examination of ships of mixed river-sea navigation, for the purpose of international transportation of goods on the inland waterways of the Russian Federation under customs seals and seals. This problem has been repeatedly raised before the FCS of Russia and it should be noted that the proposals of the carriers found understanding on the part of the GU OTO and the TC of the FCS of Russia to solve it. The position of sea-river carriers is that the norms of international treaties of the Russian Federation and the current customs legislation of the Customs Union do not establish the procedure for the examination and admission of ships to transport goods under customs seals and seals and, accordingly, should not apply to goods transported by mixed river vessels. -sea swimming.

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As we found out earlier, the payments collected by the customs authorities are collected (paid) in that member state of the Customs Union, the customs authority of which releases the goods, in the currency of this state. In this case, the contribution of funds is made to a single account of the authorized body - "an account opened for the authorized body in the national (central) bank, or in the authorized body that has a correspondent account in the national (central) bank, for crediting and distributing revenues between the budgets of the Member State Customs Union.

Authorized bodies are state bodies providing cash services to the country's budget: in Russia - the Federal Treasury of the Russian Federation, in Belarus - the Main State Treasury of the Ministry of Finance of the Republic of Belarus, in Kazakhstan - the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan, in Armenia - the Central Treasury of the Republic of Armenia.

Currently, the account No. 40101810400000010153 opened to the Interregional Department of the Federal Treasury in the Central Bank of the Russian Federation on balance account 40101 "Incomes distributed by the Federal Treasury bodies between the budgets of the budgetary system of the Russian Federation" is acting as a single account in Russia. The Federal Customs Service of Russia has become the administrator of payments, received on this account. And depending on where these funds go in the future, they can be divided into three groups 1 (Fig. 7):

Rice. 7. Groups of payments administered by the customs authorities of Russia

To the first group include customs payments that are distributed among the countries of the Customs Union on the basis of a mechanism specially created for this purpose.

Part of the payments to be transferred to other member states of the Customs Union (Kazakhstan, Belarus, Armenia) from a single account goes to correspondent accounts opened with the Central Bank of the Russian Federation to the National Bank of the Republic of Kazakhstan, the National Bank of the Republic of Belarus and the Central Bank of the Republic of Armenia according to the following scheme ( Fig. 8):

Rice. eight. The mechanism for collecting and distributing payments administered by the customs authorities of Russia using a single account

Note:

Payment (refund) of payments to a single account;

Identification of payments of the third group as payments of the first or second groups;

Distribution of payments of the first group in accordance with the standards stipulated by the Treaty on the Eurasian Economic Union of May 29, 2014;

Transfer of payments of the first group to correspondent accounts of authorized bodies in the Central Bank of the Russian Federation;

Transfer of payments to the accounts of the budgets of the Member States of the Customs Union.

The share of the Russian Federation is transferred to the balance sheet account 40105 "Federal budget funds" opened for the Federal Treasury in the Central Bank of the Russian Federation and intended for accounting for the funds of the federal budget of Russia.

The distribution of funds from the payment of customs payments and fees is carried out in accordance with the distribution standards established for: the Republic of Belarus in the amount of 4.65%, the Republic of Kazakhstan in the amount of 7.25%, the Russian Federation in the amount of 86.97%, the Republic of Armenia in the amount of 1, thirteen%.

The assignment to this group of special, anti-dumping and countervailing duties established by the Eurasian Economic Commission is due to the fact that paragraph 3 of Art. 28-1 of the Agreement on the application of special protective, anti-dumping and compensatory measures in relation to third countries, it is stipulated that they are subject to crediting and distribution to the budgets of the CU member states.

Co. second group include payments that directly fall into the budgets of the respective state - a member of the Customs Union. This includes payments that are received in full from a single account to account 40105 "Federal budget funds". If the payments of the first group are used primarily for the protectionist protection of the goods of the CU, then the collection of the second group of payments is aimed at other purposes: their collection, firstly, makes it possible to balance the tax regimes in relation to foreign and Russian goods, and secondly, it is very an important source of revenue for the federal budget (in recent years, they account for 80-90% of payments transferred by the customs authorities to the federal budget of Russia).

third group make payments that are listed on a single account and remain, as a rule, the property of the person who made the payments until the events (actions) specified in the customs legislation occur. With the onset of such events (actions), payments are distributed among the CU member states, transferred to the federal budget or returned to the payer. Such events (actions) may be the order of the person who made the payments, the decision to levy execution on them by the customs authority, etc. So, advance payments are paid to a single account and it has up to 1:

1. their identification as customs payments on the basis of the order of the person who made the payment to the customs authority;

2. their identification as a monetary pledge on the basis of the order of the depositing person to the customs authority;

3. appeals by the customs authority foreclosure on them;

4. return them to the person who deposited them on the basis of an application.

Also, the preliminary special, preliminary anti-dumping and preliminary countervailing duties, included in the third group, introduced by the Eurasian Economic Commission, are distributed among the member states of the Customs Union only if, based on the results of a special investigation, the Eurasian Economic Commission decides to apply special protective, anti-dumping and countervailing duties. measures; otherwise, funds from account 40101 are returned to the payer.

Consequently, the third group of payments is potentially the payments of the first two groups, but their identification as such occurs only upon the occurrence of events determined by the customs legislation.

IMPROVEMENT OF CUSTOMS ADMINISTRATION AS A DETERMINING STEP IN THE DEVELOPMENT OF CUSTOMS BUSINESS

Zhebrik Elza Leonidovna
Russian Academy of National Economy and Public Administration under the President of the Russian Federation

annotation
This article highlights the essence of the concept and the economic and legal foundations of customs administration, substantiating the significance of measures taken to improve it, as well as the key areas of modern legislation of the Russian Federation and the Customs Union in this area.

IMPROVING CUSTOMS ADMINISTRATION AS A CRUCIAL STEP IN DEVELOPMENT OF CUSTOMS

Zhebrik El'za Leonidovna
The Russian Presidential Academy of National Economy and Public Administration

Abstract
The article highlights the essence of the concept and the economic and legal aspects of customs administration, arguing the importance of measures taken to improve it, as well as guidelines for modern legislation of the Russian Federation and the Customs Union in this scope.

Bibliographic link to the article:
Zhebrik E.L. Improving Customs Administration as a Defining Step in the Development of Customs // Modern Scientific Research and Innovation. 2014. No. 9. Part 1 [Electronic resource]..03.2019).

The realities of today put even the advanced states before the fact of the need to improve customs administration, and the Russian Federation is no exception. Integration into the system of world economic relations, entry into the World Trade Organization, deepening of interstate cooperation within the framework of the emerging Eurasian economic union- all these phenomena inevitably bring to the fore the need to develop customs administration and, accordingly, improve the quality of customs services.

Until now, the question of how to most correctly interpret the concept of "customs administration" is still very controversial. There is no direct definition in the legislation of the Russian Federation (including taking into account ratified international treaties), which makes it very difficult to form a “legal” conceptual apparatus. However, on the basis of those signs that describe this phenomenon at the legal level, the following wording is justified. Customs administration is a specific management methodology, a system of administrative methods and technologies for influencing the sphere of foreign economic activity, organized and managed in order to qualitatively implement the functions of customs regulation and control. And the fundamental thing here is a reasonable ratio of the proper level of control over the security of society, on the one hand, and facilitating the functioning of the trading environment, on the other.

The customs services have gained tremendous experience in the development and improvement of customs administration, which is now being consistently translated into a new reality - there is an active reform in the field of administration of operations and procedures necessary for the implementation of foreign economic activity (FEA). Moreover, it is being implemented in two directions at once: within the framework of the main approaches to improving customs administration in the Customs Union (the Project "Main Directions for Improving Customs Administration in the Customs Union in 2012-2015", partially embodied in the Customs Code of the Customs Union) and directly introducing new principles customs administration in the Russian Federation (Plan of measures "Improvement of customs administration"). The main areas of work for these activities include:

– reducing the time and number of documents required by the customs authority to carry out customs control when declaring and releasing goods;

– improvement and development of existing forms of customs control;

- reducing the cost of passing through a set of customs procedures required when moving goods across the customs border;

- reducing the volume of shadow turnover of goods on the market (the so-called "gray" and "black" smuggling).

At the moment, taking into account the statistical data and reports of the federal executive authorities, including the Federal Customs Service, on the work done, the implemented activities include:

- full and final transition to electronic declaration, including using the right to remote release of goods;

- reducing the time spent by customs authorities on customs operations through the introduction of a system of preliminary information;

– creation of a legal framework for the implementation of an automatic procedure for registering a customs declaration;

– waiver of the requirement to provide certain categories of documents required for customs clearance;

– continued improvement of the risk management system – introduction of sectoral and automatic categorization with the creation of risk profiles, introduction of a subject-oriented approach;

– Improving the procedure for collecting customs payments by reducing the time for reporting information on crediting funds to the account of the Federal Treasury;

– development of a system of interdepartmental electronic interaction with about forty interested federal executive bodies and the Chamber of Commerce and Industry of the Russian Federation.

An analysis of the shortcomings identified in the course of the implementation of the above activities, the adjustment of the course set in the documents will create a balanced legislative framework within the framework of the draft new Customs Code for further modernization of customs administration using modern information technologies. Such a model, if reasonably implemented, can not only achieve the results expected from the reforms, but also do it with minimal costs and inconvenience for participants in foreign economic activity.

If the task of introducing the rules related to customs administration into the new Customs Code is successfully completed, this will be an extremely positive factor for the member states of the Eurasian Economic Union, which will receive a new, modernized and appropriate international standards customs legislation.

Comparing the basic provisions of the above programs, we can conclude that the mission today is to increase the efficiency of customs control and the implementation of customs operations through the implementation of the principles provided for in these documents. Simplification of the procedure for moving goods across the customs border, the creation of simple and easy for business mechanisms for administering the “customs process” with the encouragement of conscientious legal entities - all these provisions are implemented precisely with a focus on the foreign trade participant and his justified interests.

There is no doubt that due to the already implemented activities within the framework of “ roadmap» of the Russian Federation and a set of mandatory measures for member states provided for by the legislation of the Customs Union and the Decisions of the Eurasian Economic Commission, a mechanism for a sustainable dialogue between the customs authorities and the business community has appeared. And this statement is not unfounded, but is confirmed by factual data: one of the most important "instances" for assessing the effectiveness of reforms carried out in the field of customs administration is the study of an objective and independent opinion of foreign economic activity participants, which is carried out on the basis of a questionnaire in accordance with the methodology used by the World Bank.

Summarizing the data of the survey results given in the open sources of the Federal Customs Service, we can conclude that significant positive trends in the field of customs administration become apparent to the business community even after several months. So, if in October 2013 the results of the survey showed that 54% of foreign economic activity participants who took part in the survey were completely satisfied with the quality of customs administration, then in April 2014 this figure already exceeded 60%. Over the three months of 2013, the percentage of respondents who acknowledged a decrease in the number of facts of customs inspection of consignments of goods increased from 60% to 95%. The number of respondents who noted a reduction in the time of customs operations and customs procedures for goods as a result of customs administration reforms increased over the same period, respectively, from 75% to 100%. In addition, the results of the survey showed that there was a noticeable decrease in the number of documents in the list of documents required for customs operations - 60% against 88%.

However, positively impressive survey statistics do not mean that all the goals set have been achieved. For example, the preparation of documents related to the import and export of goods across the customs border is still quite time-consuming - 57.2% and 59.1% of the total time, respectively. There are still at least two years ahead of the implementation of the remaining activities of the "road map" and the implementation of the requirements formed within the framework of supranational customs legislation, so it would be time to sum up the results.

It should be remembered that in addition to the "instant" effect observed as a result of bringing to life the stages of development of the customs administration system, the implemented and ongoing measures represent a fundamentally important "reserve" for improving the subsequent work of the customs system not only in the Russian Federation, but also in the Customs Union. In addition, reforms in this area undoubtedly have a positive impact on the business climate in Russia. Reducing the time and financial costs of foreign trade participants, creating a more accessible procedure for the implementation of customs formalities and reducing administrative pressure from the state represented by customs structures - all these factors contribute to improving the quality of business conditions in the country, its place in international trade and the attractiveness of the investment climate.

Introduction

Chapter 1. Theoretical foundations of customs administration

Concept, essence and goals of customs administration

2 Improving customs administration at the present stage

Chapter 2. Place of customs administration in foreign economic activity

1 Customs administration of goods and vehicles moved across the customs border of the Customs Union3

2 Organization of carrying out certain types of state control by customs authorities when goods and vehicles of international transportation are imported into the territory of the Russian Federation or exported from this territory

Conclusion

Introduction

The trade policy of the Russian Federation is an integral part of the economic policy of the Russian Federation and the Customs Union, the purpose of which is to create favorable conditions for Russian exporters, importers, producers and consumers of goods and services.

The process of globalization of world trade requires an adequate improvement of the mechanism of its organization, methods of implementation. Its objects are becoming, on the one hand, more complex and complex, there is an integration of trade into a single reproduction process, and on the other hand, simplified and accessible to a wide range of subjects, which further diversifies its content. Tem<#"justify">The relevance and insufficient elaboration of the issues of innovative development of the customs administration of foreign economic activity determined the choice of the research topic.

The purpose of the dissertation research is to scientifically generalize the existing approaches to the customs administration of protective and service functions in the field of foreign economic activity, develop a theory of the organization of its infrastructure support and develop, on this basis, fundamentally important directions for its innovative development.

Based on this goal, the following tasks are defined:

formulate the main characteristics of the state of customs administration of foreign economic activity and infrastructure needs for its effective implementation;

identify key areas of influence of international trade on national customs systems;

reveal the mechanisms for improving the efficiency of customs authorities and their role in ensuring the economic security of Russia in the context of globalization;

to establish the main infrastructural factors influencing the efficiency of foreign economic activity of the domestic customs.

Subject of study<#"justify">Based on a systematic analysis of the current customs legislation of the Customs Union, the Russian Federation and international treaties of the member states of the Customs Union, the master's thesis will reveal the forms and methods of customs administration used by Russian customs authorities and their impact on throughput. In this regard, for a more comprehensive study of the issues raised in the learning process, the following aspects of customs administration will be considered, namely:

the system of customs authorities and their powers in the implementation of customs clearance and customs control;

the development of checkpoints is a state task;

arrival of vehicles of international transportation and importation of foreign goods into the customs territory of the Customs Union;

the activities of the customs authorities in assessing and managing risks, the forms of customs control applied;

grounds for placing imported goods under the customs procedure of customs transit;

measures to ensure the customs clearance of imported foreign goods;

ways to improve customs administration.

On the example of the practical activities of the customs authorities and their structural divisions, the mechanisms for implementing the forms and methods of customs administration are disclosed. Taking as a basis the applied forms and methods of customs control to evaluate their effectiveness, the problematic aspects of the material under study will be considered, based on the results of which to draw conclusions and make proposals for improving the mechanism of customs administration used by the customs authorities.

The issues under consideration are presented by separate control indicators of the effectiveness of the activities of the customs authorities of their structural divisions, but have not been studied in a comprehensive manner. In other words, it is proposed to consider the causal relationships that affect the final performance of the customs authorities and their impact on the throughput of checkpoints and, accordingly, the development of the foreign economic activity of the state as a whole.

In connection with the entry into force of the customs legislation of the Customs Union, the customs authorities of the Customs Union are also moving to a qualitatively new level of work. The emerging practice of applying the norms of the Customs Code of the Customs Union requires a revision of certain forms and methods that were previously quite successfully used by the Russian customs authorities, customs administration, the use of which often led to unjustified downtime of vehicles of international transportation, both upon arrival in the customs territory of the Russian Federation and during internal customs authorities. Therefore, for successful administration, the time has come to improve the forms and methods of customs administration by improving the legal framework of both the Customs Union and the Russian Federation. So, at present, law-making activity is in full swing, establishing new principles of customs administration.

In the customs authorities of the Russian Federation, it is planned to improve customs administration through the introduction of new customs clearance technologies into the practice of customs clearance, which include the following:

introduction of the institution of preliminary informing the customs authorities about imported goods;

the use of a fully functional model of the risk management system with updated price information on imported goods in accordance with the peculiarities of the world market conditions at the time of the implementation of the relevant control procedure;

the possibility of declaring goods and submitting documents in electronic form;

infrastructure development of the border regions of the Russian Federation, i.e. location in the customs control zones along the customs border of customs and logistics terminals (hereinafter referred to as CLT) at the expense of the business community within the framework of a public-private partnership;

reduction of the transport load on large cities of the Russian Federation, caused by the increasing foreign trade turnover, namely, customs clearance and customs control of goods should be carried out taking into account the modes of transport by which goods are moved in places close to the state border;

ensuring the collection of mandatory customs payments in full, while a customs declaration can be filed with any customs authority authorized to accept customs declarations.

In addition, within the framework of the concept of the development of customs administration, the organization of the activities of the customs authorities of the Russian Federation themselves is of no small importance.

The Russian Federation purposefully follows the path of integration into the world economic community, improving its national customs legislation. That is why, replacing each other, since 1993 the customs legislation has been improved. Thus, the Customs Code of the Russian Federation of 1993 gave unlimited opportunities to customs authorities to carry out customs administration of foreign trade activities in the Russian Federation, which led to the need to review and improve the applied forms and methods of customs administration. This was primarily due to the creation of conditions for speeding up the movement of goods across the customs border and reducing the administrative pressure on business from the customs authorities. Bringing the norms of national customs legislation in line with the norms of international customs legislation was not only a necessity, but also a requirement of the international economic community, which applies the standards generally accepted in world practice by the member states of the World Trade Organization. In practice, the edition of the Customs Code of the Russian Federation of 2003 fully complied with such requirements, however, the expansion of the customs space within the three states of Russia, Belarus and Kazakhstan, the formation of the Customs Union required the unification of customs legislation by establishing rules and norms, the requirements of international customs law. Thus, the new version of the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the Eurasian Economic Community, consolidated the international principles of customs regulation of foreign economic activity, and the reference norms contained in the articles to the regulations of the Member States of the Customs Union made it possible to adjust the national customs legislation. As a result, in order to improve state administration in the field of customs, ensure the economic security of the Russian Federation, create conditions for the development of foreign economic and foreign trade activities, ensure the observance of the rights and legitimate interests of persons moving goods across the customs border of the Customs Union and the Russian Federation, the Federal Law No. 311 of November 27, 2010 “On Customs Regulation in the Russian Federation”.

The legislator has entrusted the main duties on customs administration of customs affairs in the Russian Federation to the customs authorities. To this end, the customs legislation entrusts direct management of the customs business to the customs authorities of the Russian Federation, which constitute a unified system for ensuring the implementation of the provisions of customs legislation in the Russian Federation. Figuratively speaking, the system is a pyramid of vertical subordination of lower customs authorities to higher ones, as well as their horizontal connections for the purpose of performing control functions. So, at the head is the FCS of Russia, the federal executive body, whose functions include the organization of customs affairs. This government structure includes structural units that, in their areas, organize customs clearance and customs control. The structure of the FCS of Russia includes such units as main departments and departments. Law-making activity consists in the fact that, based on the provisions of the current customs legislation, to create advanced technologies, forms of customs clearance and customs control based on the main areas of activity and the functions assigned to them. The structure of the FCS of Russia includes more than 20 departments that regulate various areas of activity, both the administration of the structure of the customs authorities itself, and the administration of the organization of foreign trade activities assigned by the current customs legislation. For example, we can single out a number of structural divisions of the FCS of Russia, which can figuratively be attributed to the main ones, whose duties are charged with the functions of preparing, approving and organizing the execution by lower customs authorities of regulatory legal acts on customs administration of customs affairs in the Russian Federation, namely:

the main department for the organization of customs clearance and customs control of the Federal Customs Service of the Russian Federation is practically one of the main structural divisions of the Federal Customs Service of Russia, whose duties include the creation of technologies, instructions and procedures that, the main goal of which is the effective replenishment of the federal budget. GU OTO and TC FCS of Russia conducts such areas of its activity as the organization of customs clearance in trade and non-trade turnover, the organization of control over customs transit, the development of promising customs technologies, the organization of the operation of checkpoints and interaction with control authorities, etc.;

the main department of federal customs revenues and tariff regulation of the Federal Customs Service of Russia, through its structural divisions, ensures the implementation of the law "On the customs tariff of the Russian Federation" by administering this area, publishes mandatory technologies for both the correct determination of the customs value and the collection of due customs payments are represented by such divisions, as a department of customs value, customs payments;

the main department of information technology is also a key structural subdivision of the FCS of Russia, which is engaged in ensuring customs clearance using the latest information technologies, which allow obtaining the maximum efficiency result with a minimum expenditure of effort. At the present stage, the activities of customs authorities cannot be imagined at all without the support of the latest electronic technologies that are used at almost all stages of customs clearance and customs control and, as a result, the introduction of electronic declaration, which allows customs clearance at a distance;

the management of the commodity nomenclature of the FCS of Russia ensures not only the proper use of the TN VED CU, but also makes preliminary decisions on the classification of goods;

the main department of non-tariff regulation, currency and export control is entrusted with the functions of monitoring the implementation of the provisions established by the law “On State Regulation of Foreign Trade Activity”;

The department of customs statistics and analysis of the Federal Customs Service of Russia, on the basis of the information generated by the customs authorities, submits to the Government of the Russian Federation the statistics of foreign trade activity, on the basis of which the Government of the Russian Federation determines the promising ways of directing the foreign trade activity of the Russian Federation.

An important role in customs administration is played by such structural subdivisions of the FCS of Russia as the Analytical Department of the FCS of Russia, the Main Organizational and Inspection Department of the FCS of Russia, the Legal Department of the FCS of Russia and, of course, the law enforcement departments of the FCS of Russia. It should be noted that only the Federal Customs Service of Russia has a legislative initiative for the preparation and publication of regulatory legal acts.

In order to implement the Concept of Administrative Reform in the Russian Federation in 2006-2008 and the action plan for the implementation of administrative reform in the Russian Federation in 2006-2008, approved by the Decree of the Government of the Russian Federation of October 25, 2005 No. 1789-r, clause 7 of the Procedure development and approval of administrative regulations for the performance of state functions and administrative regulations for the provision of public services, approved by Decree of the Government of the Russian Federation of November 11, 2005 No. 679, the above structural divisions of the Federal Customs Service of Russia are responsible for the development and approval of administrative regulations for the performance of the state function of maintaining Registers, falling within its competence.

At the regional level, the organization of work to control the implementation by lower customs authorities (customs houses and customs posts) of the tasks of meeting benchmarks for filling the Federal budget of the country is carried out by units of the service for organizing customs clearance and customs control. It is this service that is entrusted with organizing the activities of checkpoints, which is very important in connection with the general line of the Government of the Russian Federation on the transfer of customs clearance to the border zones of customs control. If we consider the activities of customs authorities, relative to their location, then on the example of the North-Western Federal District, the North-Western Customs Administration (hereinafter - NWTU FCS of Russia) seems to be the most striking. Due to the large length of the external customs border of the Customs Union and the Russian Federation, controlled by the customs authorities of the NWTU FCS of Russia, most of the customs authorities are border. From the moment the goods and vehicles cross the customs border, for the purposes of customs clearance, the goods are sent under customs control to the customs authorities in the region of activity of which the consignees place the imported foreign goods under the chosen customs procedures. Control over this area of ​​activity of lower customs authorities is entrusted to the customs transit control department. That is why this area of ​​activity is given quite a lot of attention, and the issues of development of checkpoints and administration of this direction are within the competence of the department for organizing the functioning of checkpoints and interaction with control authorities. The Department of Customs Procedures and Customs Control carries out work aimed both at the unconditional fulfillment by lower customs authorities of instructions and other instructions of the Federal Customs Service of Russia aimed at the effective collection of customs payments, and at monitoring the fulfillment of the conditions for placing goods and vehicles under the customs procedures chosen by participants in foreign economic activity. The department for coordination and application of the risk management system analyzes and controls the use of risks by customs and customs posts of the region during customs clearance and customs control of goods and vehicles moved across the customs border and placed under customs procedures. In addition, in the structure of this service there is a department for customs control of fissile and radioactive materials, which organizes and coordinates the activities of the customs authorities of the region to improve the forms, methods of customs control and the effective use of technical control tools.

The border orientation of the activities of most customs authorities of the NWTU FCS of Russia requires increased attention to the organization of customs clearance of goods and vehicles, both moved across the customs border and placed under selected customs procedures. For almost every type of transport moving foreign goods for the purpose of effective customs administration, the Federal Customs Service of Russia has developed instructions for the procedure for customs officials who carry out clearance and control on various types of transport. In addition, the widely implemented electronic declaration system makes it possible to place imported foreign goods under customs procedures, making them remotely released. In other words, the use of such technologies makes it possible to document the imported goods by the customs authority in the region of activity of which the consignee is located, and the actual customs control is carried out by the customs authority of the place of arrival of the goods.

The basis of the activities of the above structural units of the customs control organization service is the unconditional implementation of the customs legislation of the Customs Union and the Russian Federation, aimed at strengthening customs control by lower customs authorities (customs and customs posts), namely:

analysis of the law enforcement practice of applying the effectiveness of regulations issued by the Decision of the Commission of the Customs Union and the Federal Customs Service of Russia;

fulfillment by the customs authorities of the established control indicators, the effectiveness of their activities;

improvement of the forms and methods of customs administration applied by the customs authorities, aimed at strengthening customs control;

conducting scheduled and unscheduled inspections of the activities of lower customs authorities;

participation in complex and service checks of customs authorities, including in other regional departments organized by the Federal Customs Service of Russia;

sending requests to customs on various aspects of customs administration, on the basis of the analysis of which reports are submitted characterizing the organization of the work of customs authorities and their structural divisions in their areas of activity;

submission of proposals to the head of the regional customs administration on ways to improve customs administration, and, if necessary, a decision at the level of the Federal Customs Service of Russia, justification of the feasibility of improving the forms of customs control;

consideration of complaints and proposals received, both from participants in foreign economic activity (hereinafter - FEA), and the customs authorities of the region;

taking measures to improve the forms of customs clearance, the introduction of advanced technologies using electronic means of computer technology;

improvement of both the structures of customs authorities and the expediency of issuing Certificates to legal entities carrying out activities in the field of customs;

and other functional duties within the competence of the structural divisions of RTU.

The main link in customs administration is the structural subdivisions of customs, and it is they who are entrusted with the tasks of directly implementing the technologies of customs clearance and customs control. The structure of customs is similar to the structures of higher customs authorities and is represented by similar structural divisions. The customs also conducts such activities as organizing customs clearance and customs control (department for organizing customs control, department for customs procedures, department for applying risk management systems, department for customs procedures and customs control, department for customs control of fissile and radioactive substances, department for control for customs transit, etc.), economic block (department of customs statistics, department of customs value, department of customs payments, department of currency control, etc.), law enforcement block, etc. It is these structural divisions of customs that are directly involved in the implementation of administrative regulations, instructions, technologies approved by the Federal Customs Service of Russia.

Customs posts are the primary link in customs clearance and customs control. The structure of the customs post, depending on its location (border or internal), as well as the category (highest, first, second, etc.), includes such structural units as: department of customs clearance and customs control, department of customs inspection, department or office control over customs transit. Basically, customs posts do not have the status of a legal entity, being subdivisions of customs. However, the Customs Code of the Customs Union provides for customs posts with the right of a legal entity, as a rule, these are regional customs authorities that are part of the structure of the central excise and energy customs directly subordinate to the FCS of Russia.

Thus, it follows from the foregoing: the customs authorities are federal executive authorities, act on behalf of the state and are endowed with powers that allow them to carry out both organizational, administrative, law enforcement activities and fiscal functions in the field of customs using the forms they use. and methods. The customs authorities include: the Federal Customs Service of Russia, regional customs administrations, customs offices and customs posts.

In accordance with Chapter 2 of the Federal Law of the Russian Federation "On Customs Regulation in the Russian Federation", the FCS of Russia establishes the location, regions of activity and powers of customs authorities, both for directly subordinated to the FCS of Russia, and for customs authorities located in federal districts and carrying out customs clearance and customs clearance. control of goods and vehicles. So, for example, the location and region of activity of the customs authorities of the NWTU FCS of Russia is established by order of the FCS of Russia dated August 31, 2009 No. 1591. The FCS of Russia establishes the competence of customs authorities to carry out operations, both with certain categories of goods (temporarily imported (including using the ATA carnet), excisable, hydrocarbons (oil, oil products, natural gas), electricity, etc.), and customs clearance of goods and vehicles transported by various modes of transport (air, sea (river) rail, road). In addition, in order to improve the structure of customs authorities, the Federal Customs Service of Russia has the right to create additional customs authorities or liquidate existing ones, and also establishes the competence for customs clearance of goods and vehicles when they are placed under customs procedures chosen by declarants. The granting of the above rights to the Federal Customs Service of Russia is dictated by the need to comply with the law on the federal budget, according to which the Ministry of Finance of Russia brings the Federal Customs Service of Russia the amount of federal budget revenues for the planned period, administered by the Federal Customs Service of Russia, which in turn is already bringing the benchmarks for the collection of customs payments to the RTU, customs and customs posts.

The requirements of the customs authorities for customs administration arise from their functional duties and powers established by the Federal Law "On Customs Regulation in the Russian Federation", the main of which include the following:

require documents and information that are mandatory for submission when moving goods and vehicles across the customs border;

take measures to ensure compliance with the customs legislation of the Customs Union and the Russian Federation;

receive from state bodies, organizations and individuals the information necessary to perform their functions;

to carry out operational-search activities in order to identify, prevent, suppress and solve crimes, the production of urgent investigative actions and inquiries on which are assigned by the criminal procedural legislation of the Russian Federation to the jurisdiction of the customs authorities, to identify and identify the persons preparing, committing or committing them, as well as ensuring their own security;

establish and maintain official advisory relations with participants in foreign economic activity, other persons whose activities are related to the implementation of foreign economic activity, and their professional associations (associations) for the purpose of cooperation and interaction on the implementation of the most effective methods of customs clearance and customs control and other powers .

In accordance with the current customs legislation, in order for the carrier to be able to import foreign goods and vehicles of international transportation into the customs territory of the Customs Union, certain, established preliminary formalities are preceded, which at the customs level must be completed even before their actual importation. Preliminary execution of such formalities entitles carriers to move goods and vehicles across the customs border of the Customs Union, declaring them to the customs authority on their own behalf by entering information into their standard transport and shipping documents.

Goods and vehicles that are the subject of a foreign trade transaction, regardless of the type of contract (purchase and sale or construction), must be moved by sea, air, land or by a combination of these modes of transport. If transportation is carried out by only one mode of transport, transportation is called direct, and if several modes of transport are used, then mixed or combined transportation is meant.

Direct international transport is governed by international conventions. They are recognized by many countries and have a great practical effect. The most important of them are:

road transport (Convention on the Contract for the International Carriage of Goods by Road / CMR / (Geneva, 1956);

rail transportation (“Uniform Legal Regulations to the Contract for the International Carriage of Goods by Rail” (CIM - Annex B to the COTIF Convention on International Carriage by Rail), Agreement on International Freight Traffic (SMGS - effective from 01.11.1951) with the addition of Appendix 22 " Guidelines for the CIM/SMGS consignment note” (effective from 01.08.2006), as well as bilateral agreements with Finland, Iran, Turkey and Austria.

when carrying out transportation by sea (river) modes of transport (Convention on the unification of certain rules on bills of lading (Brussels on 08/25/1924) and the Protocol on amendments to the international Convention on the unification of certain rules on bills of lading (Brussels on 02/23/1968) - Wisby Rules, Convention United Nations on the carriage of goods by sea (Hamburg, 03/30/1978), Merchant Shipping Code of the Russian Federation - 1999);

air transportation (Convention for the Unification of Certain Rules Relating to International Air Transportation (Warsaw, 10/12/1929) as amended - the Hague Protocol of 1955, additions - the Guadalajara Convention for the Unification of Certain Rules Relating to International Air Transportation of 1961);

Based on the above norms of international law, carriers declare their vehicles of international transportation moving across the customs border, as well as goods that are reflected in the customs legislation of the Customs Union (Article 159 of the Customs Code of the Customs Union).

In addition, according to both national and international law, goods must be transported in vehicles of international transport, specially designed for the transport of various categories of goods. At the same time, if according to the conditions of transportation it is necessary to exclude access to them, then such vehicles, containers or swap bodies must be allowed to transport goods under customs seals and seals. Such approvals shall be made by the Customs authorities only on the condition that the vehicles, containers or swap bodies are constructed and equipped in such a way that:

customs seals and seals can be applied in a simple and reliable way;

goods cannot be removed from the sealed part of the cargo space of the vehicle or put into it without leaving visible traces of opening the cargo space of the vehicle or damaging the customs seals and seals;

there are no secret places in the vehicle and its cargo spaces for hiding goods;

all places where goods may be located are easily accessible for customs inspection.

The fulfillment of the above customs formalities for the approval of vehicles is mandatory for the transportation of goods by a customs carrier or when such approval is provided for by international law.

If the person moving foreign goods does not take care in advance of compliance with the requirements of the customs legislation related to the need to transport them under customs seals and seals, the customs authority of departure has the right to require the carrier to conduct an examination of the vehicle, container or swap body, which may entail increase in the term of customs clearance and, accordingly, unproductive downtime. In this case, the carrier will bear the losses for demurrage of the vehicle, and the lawful demand of the customs authority, which led to the delay in customs clearance, is not subject to compensation from the state. In practice, this leads to very significant costs for carriers, and not always justified. So, for example, there is a problem of examination of ships of mixed river-sea navigation, for the purpose of international transportation of goods on the inland waterways of the Russian Federation under customs seals and seals. This problem has been repeatedly raised before the FCS of Russia and it should be noted that the proposals of the carriers found understanding on the part of the GU OTO and the TC of the FCS of Russia to solve it. The position of sea-river carriers is that the norms of international treaties of the Russian Federation and the current customs legislation of the Customs Union do not establish the procedure for the examination and admission of ships to transport goods under customs seals and seals and, accordingly, should not apply to goods transported by mixed river vessels. -sea swimming.

To date, this issue has been fundamentally resolved at the level of the Commission of the Customs Union, because in accordance with the norms of international law, the requirements for the design and equipment of rolling stock and water vehicles for the transport of goods under customs seals and seals are considered fulfilled. Therefore, at present, amendments to the legal documents of the Customs Union are being agreed with the interested customs administrations and departments of the Customs Union member states, abolishing the need to certify the above vehicles of international transportation, as well as aircraft, while the Certificate of Approval of a vehicle of international transportation can not be issued.

2 Organization of carrying out certain types of state control by customs authorities when goods and vehicles of international transportation are imported into the territory of the Russian Federation or exported from this territory

In Russia, as in other developed countries, transport is one of the largest basic sectors of the economy, the most important part of the production and social infrastructure. Transport communications unite all regions of the country, which is a necessary condition for its territorial integrity, the unity of its economic space. They link the country with the world community, being the material basis for ensuring Russia's foreign economic relations and its integration into the global economic system. The favorable geographical position allows to receive significant income from the export of transport services, including from the implementation of transit traffic through its communications.

According to the statistics of the Ministry of Transport of Russia, since 2000 there has been a trend towards a steady increase in the volume of cargo transportation by various modes of transport. The transport component is shown in the table and the calculation of further growth for the period up to 2015.

Type of transport 2000 2007 2010 2015 and foreign air carriers)0.050.080.120.2Total353.35734.68792.121015.2

That is why the legally established and properly technologically organized activities of state control bodies for the implementation of state control functions at checkpoints can become a guarantee of ensuring the calculated indicators given in the table. At the same time, the growing volume of cargo transportation requires changing the existing forms and methods of state control, because at certain stages of the growth of cargo transportation, control bodies turn into a barrier that reduces the throughput of checkpoints.

All persons on equal grounds have the right to move goods, vehicles and vehicles of international transportation across the customs border of the Customs Union in compliance with the provisions established by the customs legislation.

Goods are moved at checkpoints across the state (customs) borders of the Member States of the Customs Union in accordance with the procedure established by the Customs Code of the Customs Union, and for certain categories of goods, features of their movement across the customs border may be established. So, for example, customs operations are carried out as a matter of priority in relation to goods necessary to eliminate the consequences of natural disasters, natural and man-made emergencies, military products necessary to carry out peacekeeping operations or conduct exercises, as well as goods subject to quick deterioration. , live animals, radioactive materials, explosives, international mail, express cargo, humanitarian and technical assistance, messages and materials for the media and other similar goods. Goods are subject to customs control, during which the customs authorities are not entitled to establish requirements and restrictions that are not provided for by the customs legislation.

The arrival of goods is carried out at the places of movement of goods across the customs border (checkpoints), and certain categories of goods - only at specially designated places of arrival. The customs authorities are obliged to provide information on the places of arrival, on the established restrictions and on the working hours of the customs authorities, including with the use of information technology. The general List of places of arrival is published by the Commission of the Customs Union.

After the actual crossing of the customs border, the imported goods must be delivered by the carrier to the places of arrival or other places (customs control zone) and presented to the customs authority without changing their condition or breaking the packaging, as well as changing, removing, destroying or damaging the applied seals, seals and other means of identification.

The carrier is obliged to notify the customs authority of arrival by submitting documents and information provided for by the norms of international law and the current customs legislation, depending on the type of transport on which the goods are transported. On behalf of the carrier, documents can be submitted customs representative or other persons acting on behalf of the carrier, including in the form of electronic documents.

Control at checkpoints is carried out by subdivisions of border, customs, sanitary-quarantine, veterinary, quarantine phytosanitary, transport control bodies (hereinafter referred to as state control bodies) within the established powers and must ensure:

a) minimizing the time of its implementation;

b) exclusion of duplicating functions and actions;

c) reducing the number of interactions between officials of state control bodies with controlled persons, vehicles, cargo, goods and animals, including through the implementation of the “one stop shop” principle.

Decree of the Government of the Russian Federation of November 20, 2008 No. 872 approved the “Rules for exercising control at checkpoints across the state border of the Russian Federation”, according to which, depending on the types of transport moving goods across the customs border at specially equipped checkpoints, such types of controls like:

a) upon arrival - border, customs, sanitary-quarantine (only for persons), transport (if necessary), as well as sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary and only at checkpoints specialized in the types of goods transported, goods and animals);

b) upon departure - border, customs, as well as transport, sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary);

a) upon arrival - border, customs, sanitary-quarantine (only for persons), as well as sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary and only at checkpoints specialized in the types of transported goods, goods and animals);

b) upon departure - sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary), customs, border;

) At sea and river (lake) checkpoints (hereinafter referred to as BCP):

a) upon arrival - border, customs, sanitary-quarantine (only for persons), transport (if necessary and only for trucks or buses transported by ferries), as well as sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary and only at checkpoints specialized in the types of transported goods, goods and animals);

b) upon departure - sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary), transport (if necessary and only in relation to trucks or buses transported by ferries), customs and border;

a) upon arrival - border, sanitary-quarantine (only for persons), customs, as well as sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary and only at checkpoints specialized in the types of transported goods, goods and animals);

b) upon departure - sanitary-quarantine, veterinary, quarantine phytosanitary (if necessary), customs and border.

According to the “one-stop shop” principle, upon arrival of goods and vehicles at the checkpoint, the carrier (or his representative), along with the documents, submits to the customs official the documents necessary for the implementation of other types of control, in the manner and in the cases determined by the Government of the Russian Federation . For the purpose of verifying the proper execution of documents submitted for control, the FCS of Russia brings to the customs authorities the forms used by state control authorities and the procedure for filling them out, as well as a list of authorized persons entitled to sign such documents. If it is necessary to carry out other types of control, an authorized official of the customs authority sends documents (including using electronic means) to the appropriate state control authority, which, after their consideration, informs the customs authorities about the possibility of passing vehicles, cargo, goods and animals across the state border or on the advisability of conducting their examination or examination. Inspection or screening should be carried out once in a specially equipped area of ​​the checkpoint by customs and border authorities with the participation of representatives of the relevant state control authorities. The decision to prohibit the passage of vehicles, cargo, goods and animals across the state border must be drawn up in writing.

The sequence of the main control actions at checkpoints is determined by standard schemes for organizing the passage of persons, vehicles, cargo, goods and animals across the state border of the Russian Federation, which are developed, agreed with the interested state control bodies and approved by the Ministry of Transport of Russia for checkpoints by types of international traffic. On the basis of standard schemes, taking into account local conditions, the Federal Agency for the Development of the State Border of the Russian Federation develops for each checkpoint technological schemes for organizing the passage through the state border, which must be approved by the minutes of the meeting of the coordination council created at the checkpoint. In these technological schemes, the duration of the control at checkpoints should be established.

Order of the Ministry of Transport of Russia dated 09.10.2009 No. 177 approved " Typical scheme organization of the passage through the state border of the Russian Federation of persons, vehicles, cargo, goods and animals at automobile checkpoints”, which establishes the sequence for the implementation by state control bodies of control actions on arriving and departing vehicles of international transportation to / from the customs (th) territory (and ) of the Customs Union. For international transportation, it is necessary to have transport and shipping documentation provided by the consignor and meeting the requirements of applicable international private law or domestic legislation. Vehicles of international transportation are moved across the state border in accordance with the customs procedures for temporary import and temporary export to / from the customs territory (s) of the Customs Union with full exemption from customs duties, subject to the conditions established by paragraph 1 of Art. 342 TC TS. It is believed that transport and shipping documentation performs three main functions:

contains the necessary instructions to the carrier;

is proof of the contract of carriage and its terms;

entitles the carrier to move goods across the customs border, acting in sufficient capacity to perform actions with goods on his own behalf.

Trucks arriving in the customs territory of the Customs Union are registered by an official of the border authorities, as a result of which control coupons are issued to drivers. In addition, the functions of border control include checking documents for the right to cross the state border, inspection or, with the permission of the senior shift, inspection of cargo vehicles, after which a decision is made to grant persons and the vehicle the right to further travel.

Actions on transport control, on documentary sanitary-quarantine, quarantine phytosanitary and veterinary control are carried out by customs authorities in accordance with the procedure established by the legislation of the Russian Federation and other regulatory legal acts.

When exercising sanitary and epidemiological control at specialized checkpoints, customs officials check the documents submitted by the carrier or a person acting on his behalf upon the arrival of goods and cargo. Based on the results of such an inspection, a decision is made on the import of such goods and cargoes into the territory of the Customs Union for the purpose of their further transportation in accordance with the customs procedure of customs transit, or on their immediate export, or on their direction to specially equipped and equipped places at specialized checkpoints, for the inspection of goods and cargo by officials of the federal executive body exercising the functions of control and supervision in the field of ensuring the sanitary and epidemiological welfare of the population. This official checks the documents, and if there are objective sanitary and epidemiological grounds, asks the persons traveling in vehicles about the presence of health complaints. Based on the results of the control, it decides on the need to take action on sanitary and quarantine control and introduces a plan of operational measures in case of identifying patients who are suspected of being infected with a particularly dangerous infectious disease or granting persons the right to further travel.

In accordance with the Federal Law of July 24, 1998 No. 127-FZ “On State Control over International Road Transport and on Responsibility for Violating the Procedure for Their Implementation”, state control is vested in authorized regulatory bodies, and at checkpoints across the state border of the Russian Federation - to the customs authorities.

driver's license;

vehicle registration certificate;

permission to travel through the territory of the Customs Union (for foreign road carriers);

waybill;

card for admission to international road transport (for Russian road carriers);

certificates: on admission to the transportation of perishable goods; on admission to the carriage of dangerous goods; special permits for the transportation of bulky, heavy and dangerous goods; commodity-transport documentation; international certificate of technical inspection and weighing of the vehicle. In addition, compliance with the regime of work and rest by drivers is subject to verification.

If violations are detected and it is impossible to eliminate them within three hours from the moment the vehicle arrives at the checkpoint by a foreign carrier or a person acting on his behalf, measures are taken to leave the vehicle from the territory of the Customs Union.

After the above types of control have been carried out, a decision is made to grant the vehicle the right to continue moving. After that, the official of the customs authority enters data on the goods into the information system and sends the documents necessary for the implementation of a certain type of control to officials:

a) federal executive authorities for plant quarantine, which, if necessary, and only at specialized checkpoints, by type of transported goods, goods and animals, check accompanying documents for each batch of regulated products (phytosanitary certificate, import quarantine permit and other documents confirming the phytosanitary status of regulated products). A visual inspection of the vehicle is carried out for the presence of means of ensuring, integrity and tightness, the absence of signs of the presence of quarantine pests, spills of soil and weed seeds, and with the permission of the senior shift, a decision is made to conduct a phytosanitary inspection together with officials of customs and other interested state control bodies . Based on the results of the inspection, if necessary, a decision is made to seize, destroy or decontaminate or clean. The customs authority is informed about the possibility of passing / prohibiting the import of regulated products by entering information into the information system or by notifying in writing (drawing up an act) with appropriate stamps affixed to the shipping documents;

) federal executive authorities in the field of veterinary supervision, which also, if necessary and only at specialized checkpoints, carry out documentary control by types of animals, cargo and goods being transported, as well as assess the veterinary and sanitary condition of the vehicle, inspect animals, cargo and goods, and in agreement with the shift supervisor, together with officials of customs and other interested state control bodies, they conduct an inspection of a cargo vehicle. Inform the customs authority about the possibility of passing / prohibiting the import of goods, cargo and animals across the state border of the Customs Union by entering information into the information system or by notifying in writing (drawing up an act), as well as by putting appropriate stamps on the shipping documents.

An authorized official of the customs authority, upon presentation by the carrier or a person acting on his behalf, upon the arrival of goods and vehicles in the customs territory of the Customs Union, documents and information, accepts the documents established by Art. 152 and 159 of the Labor Code of the Customs Union. In addition to the specified documents and information, the authorized official also accepts from the carrier or a person acting on his behalf an entry control coupon, as well as information about the unique identification number of the transportation, if before the actual arrival of goods and vehicles in the customs territory of the Customs Union by the carrier, customs representative or other interested person submitted preliminary information to the customs authorities.

When transporting goods by car in accordance with the TIR Convention, 1975, an authorized official also accepts a TIR Carnet filled out and executed in accordance with the requirements of this Convention, and when transporting goods in accordance with the ATA Convention and the Temporary Importation Convention, 1990 - an ATA carnet, completed and executed in accordance with the requirements of these conventions.

An authorized official of the customs authority is obliged to ensure the receipt, registration and verification of the message of arrival within a period of not more than 10 minutes from the moment the carrier submits the documents, provided that the risks contained in the risk profiles have not been identified and a decision has not been made to apply measures to minimize risks , which can be applied by the customs authority without being indicated in the risk profile, and also provided that the answer about the results of the risk check using special software tools entered the customs authority no later than 3 minutes after the official initiated the process of completing the registration of arrival.

If the documents established by the customs legislation do not contain all the necessary information and cannot be presented by the carrier, the authorized official requests the missing information contained in other documents available to the carrier. At the same time, at the request of the carrier, goods and vehicles can be placed on a separate site in the customs control zone (hereinafter referred to as the CTC) located on the territory of the BPA, in order to submit the missing documents and (or) information to the customs authority within 3 hours after the presentation of the goods to the customs authority at the place of arrival, and in the absence of the possibility of their placement in the ZTK, goods and vehicles must be exported outside the customs territory of the Customs Union.

The decision to conduct an inspection (inspection) must be made within the period established for receiving and registering a message of arrival, but not more than 10 minutes. Authorized officials are obliged to carry out customs inspection in the customs control room of the AMS or in a temporary storage warehouse (hereinafter referred to as the temporary storage warehouse) located in the immediate vicinity of the AMS.

In addition, the customs authorities are entrusted with control over the fulfillment by the owners of vehicles of the established obligation to insure their civil liability.

After all the necessary actions have been taken and in the event that goods are placed under the customs procedure of customs transit, the authorized official responsible for receiving notifications of arrival registers the notification of the arrival of goods and transfers the set of documents to the authorized official responsible for performing customs operations when placing goods under the customs procedure customs transit. At the same time, by decision of the head of the customs office in the region of operation of which the BPA is located, it is allowed for one authorized official to receive a message of arrival and perform customs operations when placing goods under the customs procedure of customs transit. This decision is made by issuing an order with the simultaneous introduction of changes in the job descriptions (regulations) of the relevant officials.

Upon completion of customs control, an official of the customs authority informs the carrier of the decision taken in relation to the motor vehicle and goods transported by him through the customs border of the Customs Union.

An official of the border authorities seizes control coupons from drivers of freight vehicles when leaving

Upon departure of goods and vehicles from the customs territory of the Customs Union, an official of the border authorities registers cargo vehicles at the entrance to the BCP and issues a control coupon to drivers.

If it is necessary to carry out transport control, the vehicle is weighed, its dimensions are measured, state registration numbers are verified, the distinctive signs of the state are checked, as well as documents such as:

driver's license;

registration certificate;

certificates: on admission to the transportation of perishable goods, on admission to the transportation of dangerous goods, special permits for the transportation of bulky, heavy and dangerous goods, shipping documentation, international certificate of technical inspection and vehicle weighing.

After the above types of control have been carried out, a decision is made to grant the vehicle the right to continue moving.

After accepting the notice of departure, the authorized official checks the availability of all the necessary documents and information specified in them, as well as in cases established by the legal acts of the Federal Customs Service of Russia, the compliance of the goods actually presented to the customs authority with the information about them contained in these documents. At the same time, an authorized official checks the fulfillment of the requirements for the quantity and condition of goods.

If the goods are subject to phytosanitary or veterinary control, the authorized official shall transfer the necessary documents to the carrier for their implementation, if these types of control have not been carried out before the acceptance of the notice of departure by the customs authority. Officials of these federal executive authorities, if necessary and only at checkpoints specialized in the types of transported goods, goods and animals, carry out documentary control, inspect animals, goods and goods, and in agreement with the shift supervisor, together with officials of customs and other interested state control bodies conduct an inspection of a freight vehicle, and, if necessary, samples are taken for laboratory examination. Based on the results of the control carried out, the customs authority is informed about the possibility of passing / prohibiting the export of goods, cargo and animals across the customs border of the Customs Union by entering information into the information system or by notifying in writing (drawing up an act), as well as by putting appropriate stamps on the shipping documents.

An authorized official of the customs authority accepts the documents and information provided for in paragraphs. 1 paragraph 1 and paragraph 2 of Art. 159 TC TS, and customs declaration or another document allowing the export of goods from the customs territory of the Customs Union, except for the cases when these goods, after their arrival in the customs territory of the Customs Union, did not leave the place of movement of goods across the customs border. If the carrier fails to provide the necessary documents and (or) information, or if the submitted documents are executed improperly, the authorized official returns to the carrier the documents submitted upon departure notice, stamps the “Return” mark on the reverse side of the check-out ticket, the date and time of its stamping , signs and certifies the record with an imprint of the LNP, and also informs the officials conducting border and transport control about this. On the reverse side of the invoice, he also puts down the indicated mark and makes a brief note about the reason for the return of the goods, which he certifies with a signature and an imprint of a personal numbered seal (hereinafter referred to as LNP).

After checking the documents and information required for customs purposes, an authorized official checks:

the safety of seals and seals imposed on the cargo compartments of vehicles or other means of identification (if information about them is contained in the documents submitted upon departure notice);

the integrity of the cargo compartment of the vehicle and its compliance with the established requirements (in the case of transportation of goods in accordance with the customs procedure of customs transit);

the condition of the tare or packaging of goods when they are transported in vehicles that do not meet the established requirements (in the case of transportation of goods in accordance with the customs transit procedure).

The authorized official checks the copies of the invoice with the original, affixes on two copies (on the one remaining in the customs authority and the next one along with the exported goods and vehicles) the stamp “Export is allowed”, established by the regulatory legal acts of the Federal Customs Service of Russia, and certifies it with an imprint of the LNP. Documents (copies) submitted upon notification of departure, with the exception of documents (copies) remaining in the customs authority for control and storage, shall be returned by an authorized official to the carrier.

Permission for the departure of goods from the customs territory of the Customs Union is issued by affixing:

on the front side of the declaration for goods, as well as in two copies of the transport (transportation) documents of the corresponding marks. At the same time, one copy of the transport (transportation) documents remains with the customs authority that issued the permit for the departure of goods, the other copy is returned to the carrier;

on the reverse side of the declaration for goods, the marks “Goods exported completely” indicating the date of export of goods from the customs territory of the Customs Union;

on copies of transport (shipping) documents, the number of the declaration for goods (in the absence of the indicated information on these documents).

If the goods are exported in parts or not completely exported, the entry “Goods exported in quantity ...” is made indicating the quantity of exported goods in the main and / or additional units of measurement in accordance with the TN VED CU and the date of the actual export of the goods. The marks made and the entries made are certified by the LNP and the signature of the official of the customs authority of the place of departure.

An official of the customs authority of the place of departure, after issuing a permit for the departure of goods from the customs territory of the Customs Union, withdraws from the package of documents submitted by the carrier or another person, a copy of the declaration for goods or a copy thereof.

In the case of declaring goods at the customs authority of a member state of the Customs Union, an official of the customs authority of the place of departure shall withdraw a copy of the declaration for goods for subsequent forwarding to the customs authority of release.

If there are no signs of administrative offenses in the field of customs in the actions of the carrier, the vehicle with goods is subject to placement outside the BMS and is not subject to actual export from the customs territory of the Customs Union until the reasons for the return of goods and vehicles are eliminated. In addition, control over the fulfillment by the owners of motor vehicles of the established obligation to insure their civil liability is carried out.

Departure from the territory of the Customs Union of a vehicle on which a violation was committed under Russian law is carried out with the permission of the customs authority after the driver presents a document confirming the payment of an administrative fine, if the complaint or protest against the decision to impose an administrative penalty was not satisfied.

An authorized official of the customs authority informs the carrier about the completion of customs control and the decision taken in relation to the motor vehicle transported by him across the customs border of the Customs Union and the goods transported on it. On the front side of the control coupon at the exit, he puts down the date and time of the end of customs control, signs, certifies the record with an imprint of the LNP and transfers the control coupon to the carrier for border control.

At the final stage, border control consists in the fulfillment of formalities related to the verification of documents of persons crossing the state border, inspection, and in some cases inspection, including joint inspection with the participation of representatives of the relevant state control bodies, after which a decision is made to provide persons and the vehicle right to follow. When leaving the AMS, the driver's control ticket is confiscated.

The state control body that has taken a decision to prohibit the passage of vehicles, cargo, goods and animals across the state border of the Russian Federation shall draw it up in writing.

customs authority transport goods

Conclusion

In the course of researching the topic, we realized that administration is a professional activity of government officials aimed at implementing management decisions.

Customs administration is such a functioning of the organizational system of customs management, which, in fact, becomes a tool for implementing the regulatory and fiscal functions of customs authorities, improving the reliability and quality of border traffic and reducing the level of violations of customs rules.

In the customs authorities of the Russian Federation, it is planned to improve customs administration through the introduction of new customs clearance technologies into the practice of customs clearance.

Thus, one of the key strategic goals of the administration of customs payments is the full and timely replenishment of the federal budget revenues.

Customs administration in the Russian Federation is carried out on the basis of the current customs legislation, which is based on the Decisions of the Customs Union Commission, which establish the procedure for customs tariff and non-tariff regulation.

The Russian Federation purposefully follows the path of integration into the world economic community, improving its national customs legislation.

List of sources used

1. the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the Eurasian Economic Community at the level of heads of state of November 27, 2009;
2. Federal Law "On Customs Regulation in the Russian Federation" dated November 27, 2010 No. 311-FZ;
3. Customs Convention on the International Carriage of Goods under the TIR Carnet (TIR Convention, 1975), Geneva 14.11.1975
4. "Customs Convention on the ATA Carnet for the Temporary Importation of Goods", Brussels 07/08/1961;
5. Antonov D.A. Information Support in the customs authorities. // Customs regulation. Customs control. - 2010. - No. 1. - P.3-8.
6. Dyakonov I.M. Fundamentals of management and organization in customs. - M.: SPARTAK, 2009. - 375 p.
7. Ermakov V.A., Zvedre E.K. WTO requirements and Russian customs legislation. // Customs. - 2010. - No. 4. - P.33-40.
8. Karpova N.N. Formation of an information management system customs activities. - M.: VNIIPI, 2009. - 180 p.
9. Prudnikov P.A. Information support of management in the customs system. // Customs review. - 2009. - No. 11. - P.18-29.