1. International Customs Law: Concept, Subjects ... 3

2. MTAP principles .. 3

3. Sources MTAP .. 4

4. The concept of the subject of international customs law .. 4

5. Object of international customs law .. 5

6. The main institutions of international customs law .. 6

7. International legal regime of the customs territory and customs borders .. 6

8. Basics of European customs law. The main characteristic of the Customs Union of the EU .. 8

9.Other cultivation of the CIS member states in the customs industry .. 12

10. Formation of the Customs Union in the framework of EurAsEC and the implementation of international obligations adopted in the national legislation of the Member States of the Customs Union .. 14

11. Technical regulation and application of sanitary, veterinary and phytosanitary measures. 17.

12. Performance of international treaties in the financial sector .. 20

13. The fulfillment of international treaties on information interaction and statistics, as well as the decisions of the Interstate Council at the level of government heads of November 19, 2010 No. 61 "On urgent measures of information exchange between the customs authorities of the Customs Union". 21.

14. Development of the judicial system of the Customs Union in accordance with the adopted protocol on amending the establishment agreement 22

15. Unification of trade regimes .. 22

16. Programming measures in mutual trade .. 23

17. Improving the work of the secretariat of the Commission of the Customs Union on the execution of international treaties .. 24

18. Bolivarian Alliance for the peoples of our America (Alba) 24

19. Andean community .. 27

20. Merkosur. 31.

21. Union of South American Nations .. 33

Topics for written examination works: 36

1. International Customs Law: Concept, Subjects

International Customs Law (MTAP) - The system of principles and norms regulating relations between states and other business entities in the field of customs and coordinating customs relations to ensure economic safety and sovereignty in world-economic relations caused by the development of general economic world relations.
MTAP is an integral part of international public law (MPP).

MPP - A set of norms that are a generally obligatory criterion legitimately permitted and legally disturbed and through which the management of international cooperation in the relevant areas or coercion to comply with the norms of international law.
MTAP subjects:

1) states;

2) international organizations operating in the field of trade and customs;

3) nations and peoples who advocate for the definition of their statehood;

4) state-based education.

The current ISTU norms apply to the legal entities and individuals of the state, which is the subject of this right (legal entities and individuals indirectly (through the state) are specific MTAP entities).
These persons are participants in international customs relations.
MTAP is created by states and other entities in order to regulate international customs relations (states strive to create the best conditions for moving goods serving the object of international trade; In addition, in modern conditions, MTAP is intended to ensure a reliable basis for the safe activities of the MTAP, legal entities and individuals in the customs sphere).

The immediate passing of the exam or credit on any academic discipline is always preceded by a shorter short period, when the student must focus, systematize his knowledge. I am expressed by the computer language, it must "bring information from long-term memory to operational", make it ready for immediate and efficient use. The specifics of the preparation period for the exam or test is that the student does not study anything (for this there is simply no time): it only recalls and systematizes the studied.
The proposed allowance will help students in solving precisely this task in relation to the "Customs Law".

Customs is a combination of methods and means of ensuring compliance with customs tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities related to the movement of goods and vehicles through the customs border (clause 2 of Article 1 of the TC ). According to the norm of Art. 7 TC in the customs case applies customs-tariff regulation measures and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, as well as acts of the laws of the Russian Federation on taxes and fees acting on the day of adoption of the customs declaration, if not established otherwise.

The use of customs tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities depends on the country of origin of goods. The rules for determining the country of origin of goods are established in order to apply tariff preferences or non-preferences of trading policies.

Customs tariff as a customs element helps to determine the amount of customs payments payable to the subjects of foreign economic activity. To implement the measures of customs tariff and non-tariff regulation of foreign trade and other activities, a commercial nomenclature of foreign economic activity is applied. TN VED is a multi-level classifier of goods in foreign trade turnover, and is developed on the basis of the harmonized system of description and coding of goods used in accordance with the International Convention on the Harmonized System Description and Coding System.

Table of contents
Adopted abbreviations
I. General part
Topic 1. Customs regulation and customs business in the Russian Federation
1.1. Customs regulation and organization of customs in the Russian Federation
1.2. Customs authorities of the Russian Federation
1.3. Functions and rights of customs authorities of the Russian Federation
1.4. Types of activities of the customs authorities of the Russian Federation
1.5. The concept and norm of customs law
1.6. The principles of customs law
1.7. Customs policy of the Russian Federation
Topic 2. Subjects and objects in the field of customs law
2.1. Individuals and legal entities as subjects of customs law
2.2. Object and subject of customs legal relationship
Topic 3. Customs clearance
3.1. Basics of customs clearance
3.2. Start and completion of customs clearance
3.3. Place and time of customs clearance
3.4. Privileges provided during customs clearance
3.5. Customs Operations and Procedures Preceding Customs Declaration of Goods
3.6. Persons carrying out temporary storage of goods
3.7. Customs declaration
Topic 4. Customs Control
4.1. Basics of customs control
4.2. Forms of customs control
4.3. Methods and means of customs control
4.4. Control of goods containing intellectual property objects
4.5. Currency Monetary Control
Topic 5. Customs Payments
5.1. Types of customs payments
5.2. Commodity nomenclature of foreign economic activity
5.3. The procedure for calculating customs payments
5.4. Value Added Tax, excise taxes and customs fees
5.5. Special, anti-dumping and compensatory duties
II. Special part
Topic 6. Main customs regimes
6.1. The general procedure for applying customs regimes. Types of customs regimes
6.2. Main custom regimes
Topic 7. Economic Customs Regimes
7.1. Customs regimes of product processing
7.2. Custom regimes of temporary import and customs warehouse
7.3. Free custom zone (free warehouse)
Topic 8. Finishing and special customs regimes
8.1. Remport and reekport
8.2. Destruction and refusal in favor of the state
8.3. Temporary export and duty-free trade
8.4. Moving supplies and other special customs modes
Topic 9. Special customs procedures
9.1. Moving vehicles
9.2. Moving products by individuals
9.3. Move of goods in international postal sections
9.4. Moving products with certain categories of foreign persons
9.5. Moving products with pipeline transport and over power lines
Topic 10. Administrative responsibility in the field of customs
10.1. Administrative responsibility for violations of customs regulations. Appealing decisions, actions (inaction) of customs authorities and their officials
10.2. The concept and composition of the violation of customs rules
10.3. Types of administrative offenses in the field of customs
10.4. Production on Violations of Customs Regulations
10.5. Participants in the case of violation of customs
10.6. Types of economic crimes in the field of customs.

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Lecture number 1. "Customs law: the concept, principles, sources, the history of the development of customs law"

Lecture number 7. Topic: "European Customs Law"

Lecture number 8. Topic: "Offenses in the customs industry and responsibility for their commit"

Lecture number 9. Topic: "International Customs Law"

Lecture number 10. Topic: "Cooperation of the Russian Federation in the field of customs law"

Lecture number1. "Customs law: the concept, principles, sources, the history of the development of customs law"

Customs law is a branch of Russian law, which is a system of legal norms regulating public relations associated with the movement of goods and vehicles through the customs border.

Customs law consists of institutions:

1. Customs clearance;

2. Customs regimes;

3. Customs payments;

4. Customs control;

5. Legal responsibility for offenses in the customs sphere

6. et al.

In science, several opinions about the place of customs law in the Russian legal system are expressed:

1. Customs law - Independent branch of Russian law, although the complex industry (it borrowed from other industries, in particular from the constitutional, administrative, financial and others). The opinion was expressed in their textbooks B.N. Gabrichidze, A.F. Nozdrachev et al.

Arguments:

A) Customs law has its own special regulatory object - these are social relations related to the movement of goods and vehicles through the customs border.

B) its subjects, among whom specialized specialists (customs authorities and civil servants of these bodies) and legal entities and individuals moving goods and vehicles across the customs border.

C) regulatory methods - two: administrative and legal (prevailing) and civil law.

D) its sources of regulation: the Customs Code of the Russian Federation, etc.

2. Customs law - Deposit of administrative law. Such a point of view is expressed by K.K.Sandrovsky, L.N. Markov, etc.

Argument:

A) the regulatory method - administrative legal;

3. Customs law - just an administrative law institution, "not even pulls" to the sub-sector. Such a point of view expresses the bachhs.

The Department of MGU holds the first opinion that the customs law is an independent branch of law.

Customs law is a primary sectoral education that has its own institutions and a number of other signs; The industry that has a self-sufficient character.

Principles of customs law:

1. General principles of law;

A) the principle of legality;

B) the principle of democratism - the norms of law are created and operate in the interests of the people, all of its social groups - all those who come into contact with this problem; Customs law should contribute to the acceleration of commodity turnover between countries, and not be a brake;

2. Special Principles

A) the principle of full and clear customs regulation

In the Customs Code, in Article 1 of Article 6, they write that the provisions of acts of customs legislation, regulatory legal acts in the field of customs must be formulated in such a way that each person knows exactly what it has rights and obligations, as well as What actions when and in what order should be performed when moving goods and vehicles through the customs border.

P. 5 Art. 6: "No one can be held accountable for violation of customs regulations, if this violation is caused by the ambiguity of the legal norms contained in the regulatory and legal acts in the field of customs.

B) the principle of ensuring the effectiveness of customs and legal means

The principle must be observed to improve turnover, compliance with the legislation in the customs industry and the interests of all participants in customs legal relations.

C) Maximum consideration of the experience of international legal cooperation and regulation in the customs sphere.

Sources of customs law

1. Constitution of the Russian Federation:

- Art. 71 p. G): "On the maintenance of the Russian Federation refers to the establishment of the legal foundations of the single market; Financial, currency, credit, customs regulation ... "

- Art. 74 h. 1: "On the territory of the Russian Federation, customs borders, duties, fees and any other obstacles for the free movement of goods, services and financial resources are not allowed.

- Art. 106 p. B): "Communicable consideration of the Council of the Federation are subject to the State Duma federal laws on issues:

c) financial, currency, credit, customs regulation and monetary emissions ... "

2. Recognized principles and norms of international law

3. The 2003 Customs Code is the second edition (the first edition - 1993). Recent changes - December 2009 (clarifying amendments)

4. Law of the Russian Federation 1993 "On the Customs Tariff" (in 2005 - a new edition: Law of the Russian Federation 1993, as amended by FZ 2005)

5. FZ 2003 "On the basics of state regulation of foreign trade activities"

6. FZ 2003 "On currency regulation and currency control"

7. FZ 1997 "On the service in the customs authorities of the Russian Federation"

8. Puttitude acts:

Decree of the President of the Russian Federation of May 11, 2006 No. 473 according to which the FCS of the Russian Federation was transferred from the management of the Ministry of Economic Development directly into submission to the Government of the Russian Federation;

Decisions of the Government of the Russian Federation - for example, about changes in the rates of customs duties (on energy carriers, oil, etc.)

Orders of the FCS (Federal Customs Service) of the Russian Federation - regulate technical issues and others (published in the journal "Customs Vedomosti")

Methods of customs law

1. Administrative-legal - has wider use when the parties are unequal in legal relations, but the main condition is that both parties should act in accordance with the law;

2. Civil-legal - participants are equal to each other, disputes are considered by a civil law (through the court). This method was reflected in some provisions of the Customs Code.

The design of goods occurs at the location of the customs authorities and during operation.

Three parts of customs law:

1. General (general provisions; customs norms and customs legal relations, etc.)

2. Special

3. Special part (in the textbook)

The history of customs law

In the 10th century there were agreements between Kievan Rus and, for example, Byzantium, regarding the position of merchants who exchanged goods from Byzantium and Russia and vice versa.

Customs duty - Myt (Movers - Persons who have segreed duties)

Later, the word washing was replaced by the Turkish word "Tanga" (payment, duty ... stigma that the goods were controlled and the fee was recovered)

Significant changes - Alexey Mikhailovich Romanov, 17th Century: 1653, 1654, 1666. NAP is accepted, in particular, trade statutes.

Significant changes - Peter I. He introduced such a procedure at which the supreme warders began to be appointed for all customs officers - woolsollers, and was also introduced the position of customs burgomyrs. Peter has established high customs duties on foreign goods (for example, on weapons - 25%, on velvet - 50%).

Large transformations in Catherine II.

In the 19th century, special customs standards appear. The first was taken in 1819 under Alexandra I, in which the word "smuggling" first appeared.

The second customs charter - in 1857 under Alexander II. In this charter, the provisions on customs officials were determined.

In 1892, under Alexander III, the third customs charter was adopted, which introduced the customs guard of coastal seaside waters.

In 1904, the fourth customs charter is accepted.

After the October Revolution, foreign trade has become the exceptional activities of the state. In 1924, the sales charter of the USSR, in which strict control measures were introduced.

In 1964, the Customs Code of the USSR, which acted for 30 years.

In 1993 - the Customs Code of the Russian Federation. In 2003 - New Customs Code of the Russian Federation (second edition).

Lecture number 2. Topic: "Customs authorities and their employees"

customs Law Monitoring Office

Customs authorities of the Russian Federation - government agencies that carry out activities in the customs sphere.

Customs authorities belong to the federal executive bodies, as well as to law enforcement agencies.

Functions:

1. Protection Economic Sovereignty and Economic Safety of the Russian Federation.

2. Protection of the rights and legitimate interests of individuals and legal entities;

3. As law enforcement agencies, the customs authorities are fighting crimes and administrative offenses in the customs sphere.

Customs authorities are a unified federal centralized system, which is officially called the Federal Customs Service of the Russian Federation (FCS of the Russian Federation).

Legal basis of the activities of the FCS:

1. Constitution of the Russian Federation;

2. International treaties of the Russian Federation in the customs industry;

3. FKZ of the Russian Federation;

4. FZ of the Russian Federation;

5. Decrees and orders of the President of the Russian Federation;

6. Resolutions and orders of the Government of the Russian Federation;

7. NPA Central Bank of the Russian Federation;

8. Regulation "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of 26.07.2006 № 459

The provision "On the Federal Customs Service of the Russian Federation", approved. Decree of the Government of the Russian Federation of 26.07.2006 № 459

50 types of powers assigned to the FCS:

1. Accepts NPA on customs issues;

2. Conducts control in the customs sphere;

3. Controls the currency operations of residents and non-residents associated with moving through the customs border of goods and vehicles;

4. Considers complaints of decisions and actions of customs authorities and their officials;

5. Carries out the proceedings on administrative offenses in the customs area and considers such cases in accordance with the COAP of the Russian Federation;

6. Wars inquiry and the production of urgent investigative actions in accordance with Code of Criminal Procedure;

7. Carries out operational investigative activities

8. Lists the money to the federal budget (in 2008 4 TRLs were listed. 694.5 billion rubles - which is over 50% of the revenue part of the budget of the country).

9. Customs Foreign Trade Statistics and Commodity Nomenclature of External Economic Activity

10. summarizes the practice of applying the legislation of the Russian Federation in the customs sphere.

11. Interacts on customs issues with foreign countries and international organizations, primarily with the World Customs Organization.

Statistics

In 2008:

About 5,000 criminal cases were initiated in the customs sphere.

Detained goods and vehicles worth 125 billion rubles

84.000 cases of administrative offenses were initiated

Administratively fined violators person to 10 billion rubles and confiscated goods by 1 billion rubles.

FCS works under the leadership of the Government of the Russian Federation.

The structure of customs authorities:

1. The Federal Customs Service (until 2004 was called the State Customs Committee)

- Central apparatus:

Head of FCS. Appointed by the Government of the Russian Federation. Since May 2006, the leader is Bellyaminov Andrei Yuryevich (came from Rosoboronexport). Belongs - 4 deputy. 19 offices.

2. Regional customs management (until recent was 7 districts, now - 8). Central mouth - in Moscow. S-Z - Petersburg. South - Rostov-on-Don. Volga - Nizhny Novgorod. Ural - Ekaterinenburg. Siberian - Novosibirsk. Far Eastern - Vladivostok.

3. Customs (120 customs). Customs Code and "General Regulations on Customs", approved. ANC RF dated March 12, 2005 No. 7. Customs has the rights of a legal entity.

4. Customs post (more than 600). The basis of activity: "General Regulations on the Customs Post", approved. By order of the FCS dated August 13, 2007 No. 965. It is not a legal entity, but the Rights of Jurist can be transferred to a separate decision of the Federal Customs Region.

5. Department of Public Relations

Civil servants of customs authorities

Service in the Customs Service is a special type of public service in the Russian Federation.

Federal Law "On Service in the Customs Bodies of the Russian Federation" of June 18, 1997 (from the post. Izm and Extras.)

According to the law, the customs officer may be:

1. Citizen of the Russian Federation;

2. reached 18 years;

3. Capable for their personal and business qualities, level of education, health status, to ensure the performance of functions assigned to the customs authorities.

The receipt of the service voluntary and is carried out on the terms of the contract, which is in writing for: 1 year, 3 years, 5 years, 10 years, or before the maximum age at the customs service.

Employees of the TC are in the service under the contract and have the title, employees - on the terms of the employment contract.

Employee titles:

1. Customs worship service;

2. Senior Ensign;

3. Junior lieutenant;

4. Lieutenant

First 4 - Junior Stagnation

5. Senior Lieutenant

6. Captain

5-6 - Middle Stakeholder

7. Major;

8. Lieutenant Colonel;

9. Colonel

7-9 - Senior Study

10. Major General of the Customs Service

11. Lieutenant-General

12. Colonel-General

10-13 - top management

The timing of the length of years to obtain the next special title amounts to (as a whole) from 1 year to 5 years (the specifics are indicated in the law). For the "Colonel" and above, the timing of years for obtaining the next special title is not established.

Rights of customs officers

1. Attending the organization's responsibilities, regardless of their forms of ownership;

2. make decisions according to their official duties and instructions;

3. Participate on their own initiative in the competition for the vacant position in the customs authorities;

4. The right to promote service;

5. The right to retraining and advanced training at the expense of the FCS;

6. The right to pension provision, taking into account the length of service;

7. The right to unite into trade unions to defend its interests;

8. Apply physical strength, special needs, as well as combat, manual, rifle and cold weapons in a special order.

Duties:

1. To ensure compliance with the Constitution of the Russian Federation and the execution of federal laws;

2. Ensure respect and protect the rights and legitimate interests of citizens

3. Perform orders and orders of higher chiefs;

4. Timely consider the appeals of citizens and public associations, as well as state bodies, local governments and organizations

5. Observe the rules of the internal labor regulation established in the customs authorities, the procedure for handling service information, execute job descriptions;

6. Maintain a high level of high qualification;

7. Store the state and other law protected by law;

8. Participate in fees, teachings, competitions and other business events;

9. Act on the protection of honor and personal health, as well as to ensure their own security in connection with the execution of official duties.

For employees there is a disciplinary charter of the customs service of the Russian Federation, approved. Decree of the President of the Russian Federation of November 16, 1998.

Lecture number 3. Topic: "Customs clearance"

Customs clearance, like any custom operations, is strictly formalized.

The Customs Code does not provide a clear concept, but it can be derived from the essence of the text of the Customs Code

Customs clearance is a set of customs operations and customs procedures. The latter are carried out with respect to goods under customs control.

Customs operations are separate actions of customs authorities and related persons.

Customs procedures are consistently making customs operations, which, as a result, determine the status of goods for customs purposes.

Goods fall under customs control as soon as they cross the customs border.

Customs clearance ends when the goods acquire constant status for customs purposes.

The procedure for the production of customs clearance depends on three factors:

1) types of goods moved across the customs border;

2) the type of transport used for such a movement;

3) categories of persons moving goods and vehicles

Customs clearance begins at the time of the first submission to the customs authority of documents on moving goods. Two options:

1) when submitting a preliminary declaration, customs clearance begins from the moment of presentation;

With a simple movement of goods across the border - when presenting relevant documents, the customs authority when crossing the border by vehicles carrying relevant goods

2) Customs clearance can begin with the date of the customs declaration

The Customs Code proceeds from the principle of the continuity of customs clearance, because customs clearance will end with the procedure in which the goods will acquire constricted status.

If necessary, veterinary or other verification, customs authorities must make cooperation with the relevant government agencies. And only after checking the relevant authorities, the goods can acquire a constant status.

If the goods are perishable or there are other urgent circumstances, customs clearance is carried out on a simplified procedure.

Customs clearance is associated with the arrival of the goods on the customs territory.

The arrival of the goods is the delivery of goods from the place of intersection of the customs border to the checkpoint where customs clearance will be carried out. The checkpoint does not always coincide with the place of arrival of goods.

Population points are determined by the Government of the Russian Federation, which informs other states, international organizations and other persons about these.

You can carry goods through other places only in case of extraordinary circumstances (for example, an aircraft that is insensitive, crosses the border in the wrong place). However, the goods must be delivered to the checkout point for customs clearance.

After crossing the customs border and after the goods fell to the checkpoint, they should be presented to the customs authority.

Products upon arrival at the custom border may be (order and number of values \u200b\u200bperformed below does not matter):

1) unloaded and overloaded;

2) placed on the temporary storage warehouse;

3) the goods may be declared for a specific customs regime;

4) The goods may be declared for internal customs transit.

After a certain period of finding a product at the border / point of passage / customs territory / warehouse of temporary storage, the fate of the goods defines the customs authority without a court decision (if the fate of the goods is not determined by its owner)

Statement of goods to the internal customs transit.

Such an action is committed if the goods passed through the checkpoint, but the face wishes customs clearance in another customs authority (at the customs within the state).

This procedure is used to save the imported goods, as well as to prevent goods at the turn without paying customs payments (duties, taxes, etc.)

A transit declaration is submitted and customs authorities make a decision whether the goods can move along the internal customs transit.

When the customs authority decides that the goods can be carried out under this procedure, the customs authority determines the deadline for the internal customs transit, but the route of the goods transported by the customs authority cannot regulate - only its owner. For some products, the Russian government can regulate the goods route (for example, ethyl alcohol).

Customs Conservation Measures by customs authorities:

1) Customs authorities have the right to take measures to identify the goods (for the safety of goods);

2) customs support of goods (escort);

Ensuring transported goods - its size determines the customs authority. If it fails to determine, the customs authority comes from the largest bets on a certain type of product (for example, Kinder Surprise - Chocolate and toy).

Customs legislation literally regulates the procedure for the completion of customs clearance issues (the person is issued a certificate of completing the internal customs transit)

Customs carrier - unlike the ordinary carrier, which can be an individual with a vehicle, and a transport company, in the case of customs transport to those, only the Russian legal entity entered into the register (customs carriers) and carrying out its professional-based activities .

If the carriage of goods can be carried out only by customs carriage, the transportation of such goods should be carried out by the customs carrier. When carrying out customs transport, a public contract is concluded.

Placing goods to the temporary storage warehouse

Customs storage exists to ensure the safety of goods, as well as if the customs authorities decided on customs control.

Temporary storage warehouse is a specially equipped temporary storage space. Two types:

1) closed - for certain goods; Owners are only special faces.

2) Open - any faces can take advantage; their owners can act customs authorities

The owner of a temporary storage warehouse can only be a Russian legal entity listed in a special registry and carrying out their activities on a professional basis. With it, as well as with a custom carrier, is a contract and its activities are also insured.

The goods are stored only a certain period.

Types of temporary storage timing:

1) General - for two months, the goods can be stored in a temporary storage warehouse. This period can be extended by the application of the person, but only for two months. Upon expiration of the 4 months, the fate of the goods should be determined.

2) Special

3) limit

Departure of goods from the customs territory of the Russian Federation

The departure of goods and vehicles is a customs procedure, in which the goods are exported outside the customs territory of the Russian Federation, subject to their premises under the appropriate customs regime.

Requirements for goods decreasing from the Customs territory: the goods must be removed in the same quantity and in the same condition in which they were at the time of the room under the customs regime (it is not about natural loss of goods; errors in measurements, etc.)

Declaration of goods

Declaration - a statement of information about the goods to the customs authorities.

Customs Declaration - a document in which all information about the product is indicated.

A number of circumstances, in accordance with which the obligation arises to declare the goods:

1. The movement of goods across the customs border;

2. Change of customs regime;

3. Projecting goods, the production of which was not the purpose of the claimed customs regime (the formation of goods whose purpose was not customs declaration - primary and secondary waste, residues, etc.);

4. illegal movement of goods across the customs border (?)

The deadlines for submission of the customs declaration:

1) when importing goods into the customs territory - within 15 days from the date of the presentation of goods by the customs authority

2) When exporting (internal customs transit) - the duty arises upon completion of the customs transit within 15 days.

Incomplete declaration - if the Declarant or the Customs Broker, who speaks of the face of the Declarant, does not have complete information about the product, the full declaration must be provided during a certain period. In case of incomplete declaration, it is possible to use the goods.

Periodic declaration - translational transmission of the reduction in the product.

When exporting goods, the customs declaration is concluded by the customs authority at the end of the export of goods.

All documents are filled in Russian for some exceptions on international treaties.

Along with the customs carrier and the owner of a temporary warehouse, there is another special subject: the customs broker is a mediator who carries out customs operations on behalf of and on behalf of the declarant. It is also entered into a special registry (register of customs brokers), it should be a Russian legal entity whose responsibility is also insured. Kazny enterprises cannot be included in this registry and cannot carry out activities of this kind.

The customs broker cannot refuse to be done, as it operates on a professional basis. Reducing the Broker Rights It is impossible - it carries out actions on behalf of and on behalf of the Declarant.

Release of goods

Stage of customs clearance.

The release of goods is the permission of the customs authority, which is issued to interested parties and allows them to dispose and use the goods in accordance with the selected customs regime.

The release of goods, in theory, can complete customs clearance (payment of all duties, fees, services, the provision of complete information, etc.).

The goods must be released as soon as possible - such a term, as a general rule, should not exceed three working days from the date of adoption of the customs declaration.

At the end of the release of goods, the person has the right to use and dispose of goods in accordance with the claimed regime.

The release of goods should be distinguished from the two definitions below:

The issue for internal consumption is the main customs regime, as a result of which the goods are imported into the customs territory of the Russian Federation without the obligation of their export.

Issue for free circulation - goods receive such status according to which they can be used in circulation at the customs territory of the Russian Federation without any seizures or restrictions on the part of the customs authorities.

The conditional release of the goods is for example, if the goods are placed under a temporary import mode and undergoes customs clearance (a person is obliged to take it).

If the goods are issued conditionally, they are considered a foreign product, therefore should be decorated accordingly.

Lecture number 4. Topic: "Customs regimes"

The declarant chooses the customs regime.

Customs regime (in a broad sense - theoretical category): Legal regime established by customs legislation, which is expressed in a certain combination of administrative and legal and legal regulation. The latter are applied to ensure the movement of goods through the customs border of the Russian Federation.

Customs regime (in a highly specialized) is a special customs procedure that establishes certain circumstances (or facts, or conditions) for imported or exported goods.

Factors (conditions):

1. Status of goods, TS, etc., which are imported into customs territory or exported from it for customs purposes

2. Order:

A) applications for customs payments;

B) applications for prohibition goods and restrictions, which are established in accordance with the legislation of the Russian Federation.

One of the main customs regimes is a release for internal consumption.

Custom regimes can be classified on different bases:

1. Depending on the role of customs regimes in economic activities:

A) simple - used for relatively independent and completed commercial operations;

B) Economic - a more complex system of customs and tariff regulation is applied (several customs operations)

2. Depending on the deadlines:

A) urgent

B) perpetual

3. Depending on customs and tariff regulation:

A) are associated with the provision of benefits for payment of customs payments;

B) are not related to the provision of such benefits.

The room under the customs regime may cause the replacement of the owner - the legal fate of the goods.

It is often changing not only the legal fate of the goods, but also its physical condition.

When importing goods, the person independently chooses the customs regime.

When it comes to a primary room for a customs regime, it is believed that the person "makes a choice of customs regime." If the face chose the customs regime and wants to change it, it can "change the customs regime." The right to change the customs regime is not absolute - the person cannot put certain goods under a certain customs regime. The final decision to change the customs regime use customs authorities.

All the possibilities associated with the use of goods must be observed.

Custom payments are paid, as a rule, depending on the customs value of the goods. Usually she declares himself, but the customs authorities have the right to check the customs value calculated by the declarant.

Bans and restrictions:

1) prohibitions and restrictions of economic nature;

2) Other prohibitions and restrictions

Conditions defined by the customs regime:

1. Any customs regime determines the conditions for the placement of the goods under the customs regime (that is, it is determined which conditions should be observed for the goods to be placed under the customs regime of customs authorities).

2. Features of the use of goods in one way or another.

3. The ability to change the customs regime:

4. Determining the order of its completion

4 groups of customs regimes:

1) the main customs regimes;

2) economic customs regimes;

3) final customs regimes;

4) Special customs regimes.

The goods can be placed immediately under any of the customs regimes.

I. Main customs regimes (categories):

1) Issue for domestic consumption (imports) - goods are imported into customs territory and remain in it without commitment to export. As a general rule, it is necessary to pay customs payments in full;

2) Exports are the goods that are in free circulation in the territory of the Russian Federation, may be exported for the customs territory of the Russian Federation. Declaration is served, exported customs duties are paid. The goods are exported without the obligation to return the goods (the final removal - the goods are not imported back to the customs territory);

3) International Customs Transit - Only foreign goods can be placed under this regime, which move through the territory of the Russian Federation. Economic measures do not apply; Other prohibitions (for example, security associated) may be applied; customs payments are not paid (if the customs regime was not broken); Customs authorities have the right to customs identification (verification of goods).

II. Economic Customs Modes:

1) Three processing modes (as a result, it turns out recycled or so-called. Compensation product):

Recycling at the customs territory - imported goods are used in the customs territory during a certain period. The processing period is determined by the declarant, but cannot exceed two years. There is a complete conditional exemption from payments, but with one obligation - the goods must be exported from the customs territory of the Russian Federation. If the goods are not exported from the customs territory, then he needs to pay all payments;

+ Recycling outside the customs territory - operations with Russian goods, which are carried out outside the customs territory of the Russian Federation. Recycling products are imported into the customs territory of the Russian Federation. Foreign goods can be imported. The term of the placement of goods is no more than 2 years;

+ Recycling for internal consumption - goods are imported into customs territory, processed, period - no more than 1 year, goods are available for free circulation.

2) temporary import mode - in international trade practice is one of the most sought-after customs regimes. Products that are placed under this mode are foreign goods that can be used at the customs territory of the Russian Federation during a certain period. Such a term may not exceed two years. Economic restrictions do not apply. Custom payments are not paid. The goods must be used in such a way that when exporting it remains unchanged.

3) Customs Storage Mode - the goods are stored in stock until the future customs regime is determined. Shelf life - no more than 3 years.

4) Free customs zone (free customs warehouse) - a special law was supposed to be adopted.

III. Finishing customs modes - no subsequent actions are made:

1) Remport mode - a customs regime in which the goods previously exported from the territory of the Customs Territory of the Russian Federation are imported into the territory of the Russian Federation without paying customs discrections and without the use of prohibitions and economic restrictions. Time deadlines - no more than 3 years;

2) The regime of re-export - goods previously imported into the territory of the Russian Federation are exported from the territory of the Russian Federation without paying customs duties or with the refund of the imported customs duties. Mandatory identification of goods;

3) The destruction mode is a customs regime, in which foreign goods are destroyed under customs control. Destruction should be safe for the health of people and the environment, there should be no costs for state bodies. Imported customs duties and other taxes are not paid. Not all products can be placed under the destruction mode - for example, cultural values, rare animals and plants, etc.;

4) the regime of refusal in favor of the state. - Customs regime in which the goods are transferred to federal property without paying customs duties and economic restrictions are not applied. The refusal to benefit the state should not go for the state of certain expenses.

IV. Special customs regimes - in relation to these regimes do not apply economic measures and does not pay customs payments.

1) Temporary export mode - the goods may be temporarily taken outside the customs territory of the Russian Federation, used, and then imported back. Such goods must be identified. The deadline for the export of goods in the legislation is not established;

2) Duty free trade - Foreign goods imported into the customs territory of the Russian Federation, or Russian goods, are sold to retail to individuals who leave abroad, at special points (Duty Free). The mode is carried out without customs duties.

3) Moving supplies - goods that are intended for paid international transportation of passengers are moved through the customs border without customs payments and economic measures.

4) other special customs regimes - are established in relation to the following goods transported through the customs border:

+ products for embassies and consulates of the Russian Federation, located outside the Russian Federation;

+ moving goods between military units;

+ Russian goods that move through the customs territory of foreign countries;

+ products transported to provide humanitarian assistance, liquidations of the effects of natural disasters, etc.

Lecture number 5. Topic: "Customs Control"

Concept and principles

Customs control - Institute of Customs Law, the norms and principles of which determine the forms and procedures for conducting customs control when moving goods and vehicles through the customs border.

Customs control in the Customs Code (Tamk) is dedicated to the IV section, ch. 34-38 (Art. 358-400)

Principles - Art.358 Tam:

1. Customs control is carried out exclusively by the customs authorities in accordance with the Customs Code of the Russian Federation.

2. When carrying out customs control, customs authorities proceed from the principle of samples and, as a rule, are limited only to the forms of customs control, which are sufficient to ensure compliance with the customs legislation of the Russian Federation

3. When a customs control forms are selected, the risk management system is used, while at risk is the likelihood of non-compliance with the customs legislation of the Russian Federation.

4. In order to improve customs control, the Federal Customs Service of the Russian Federation cooperates with the customs authorities of foreign states, concludes a mutual assistance agreement with them.

5. In order to increase the efficiency of customs control, the Federal Customs Service of the Russian Federation and other customs authorities seek to cooperate with participants in foreign economic activity (VED), carriers and other organizations whose activities are associated with the exercise of foreign trade in goods and their professional associations (associations).

Terms and venue of customs control

According to Art. 359 Tamk, the timing of the audit by the customs authorities of documents and goods should not exceed three working days.

The customs authority can extend the timing of the goods if they (goods) are not divided into packaging places on certain types and items of goods and information about packaging and labeling are not listed in commercial and transport documents for goods.

Art. 361 Tamk allows customs authorities to verify the reliability of information stated in customs clearance after the release of goods within one year from the date of the loss of the status of the status of "under customs control".

Goods and vehicles imported into the customs territory of the Russian Federation are considered to be under customs control from the moment of crossing the customs border upon arrival at the customs territory of the Russian Federation and until the moment:

1. release for free handling;

2. Destruction of goods;

3. Failure to benefit the state;

4. Appeals of goods into federal property, or orders in other ways;

5. The actual export of goods and vehicles from the customs territory of the Russian Federation.

The use and disposal of imported goods and vehicles that are under customs control is allowed in the manner and under the conditions that are determined by the Customs Code of the Russian Federation.

Russian goods and vehicles are considered under customs control when they are exported from the customs territory of the Russian Federation since the adoption of the customs declaration or the action of actions directly aimed at the export of goods from the customs territory of the Russian Federation and before the intersection of the customs border.

Documents necessary for customs control should be kept at least three calendar years after a year during which the goods are losing the status of under customs control.

The storage period of documents is established in five calendar years for customs brokers, temporary storage warehouse owners (St.) and customs warehouses, as well as for customs carriers (Art. 363 Tamk).

Art. 362 Tamc provides that for the purposes of customs control in the forms of customs inspection and customs inspection of goods and vehicles, their storage and displacement under customs observation are created by the zones of customs control.

These zones can be created along the customs border, in places of customs clearance, making customs operations, overload goods, temporary storage and in other places defined in accordance with the Tamk.

Customs control zones can be constant in cases of regular findings of goods to be customs control or temporary. The procedure for creating customs control zones, as well as the requirements for them are established by the Federal Customs Service of the Russian Federation with the exception of the creation of customs control zones along customs borders. The procedure for creating areas along customs borders is determined by the Government of the Russian Federation.

The implementation of industrial and other commercial activities, the movement of goods, vehicles, persons, including officials of other government agencies through the boundaries of the customs control zones and within their limits, is allowed with the permission of customs authorities and under their supervision except for cases established by Tam and other federal laws.

Checking goods, documents, vehicles are permitted only in customs control zones.

Forms of customs control

Art. 366 Tamk defines the following forms of customs control:

1) verification of documents and information (Art. 367);

2) oral survey (Art. 368);

3) Obtaining explanations (Art. 369);

4) customs observation (Art. 370);

5) a customs inspection of goods and vehicles (external inspection, without penetrating the packaging of goods) (art. 371);

6) customs inspection of goods and vehicles (inspection of goods with penetration inside the containers or packaging of goods, opening) (Article 372);

7) Personal inspection (individuals) (Art. 373);

8) checking the marking of goods with special brands, the presence of identification signs on them (Article 374);

9) inspection of premises and territories for customs control purposes (Art. 375);

10) Customs Revision (Art. 376)

Art. 386 Tamk - customs inspection is not subject to personal baggage of the President of the Russian Federation, including those who stopped the authority, and the members of his family following together with him; members of the Federation Council of the Federal Assembly of the Russian Federation; deputies of the State Duma of the Federal Assembly of the Russian Federation; judges. If these individuals crosses the state border of the Russian Federation in connection with the execution of their deputy or official duties.

According to Art. 386 Tamk is exempt from customs inspection Foreign warships (vessels) and military equipment following by its own way.

Personal inspection

Personal inspection as an exceptional form of customs control can be carried out by decision of the chief of the customs authority or a person who replaced it in the presence of reason to believe that an individual following through the state border of the Russian Federation and in the customs control area or in the transit airport area opened for international communication , hides with him and voluntarily does not give out goods prohibited to import to the customs territory of the Russian Federation or export from this territory, or moved to a violation of the order installed by Tamk.

The decision to carry out personal inspection is made by the head of the customs authority in writing by imposing a resolution on the report of an official of the customs authority, or is issued by a separate act. Before the start of personal inspection, the official of the customs authority is obliged to announce the decision to conduct a personal inspection, to acquaint this person with his rights and obligations and offer the person to voluntarily give the hidden goods.

Personal inspection is carried out by an official of the customs authority of the same sex with the person inspected in the presence of two understanding the same sex in an isolated room that meets sanitary and hygienic requirements.

Access to this room of other individuals and the possibility of observing the conduct of personal inspection on their part should be excluded.

The inspection of the body of the inspected should be carried out only by a medical worker who is not entitled to avoid the decision of the chief of the customs authority on the inspection.

With the personal inspection of a minor, his legal representatives are entitled to be present - parents, adoptive parents or their accompanying persons.

Personal inspection should be carried out in a correct form and without causing unlawful harm to the health and property of the persons inspected within the limits necessary to detect the objects hidden by individual.

The person visited or his legal representative during the personal inspection is obliged to fulfill the legal requirements of the official of the customs authorities conducting personal inspection, and have the following rights:

1. Require show a written decision of the chief of the customs authority;

2. To familiarize yourself with your rights and obligations (you can require a written presentation and sign - signature and date);

3. Give explanations to declare petitions;

4. Getting to get acquainted with the act of personal inspection at the end of its compilation (one copy is signed and issued to the hands inspected) and make statements to be entered into the ACT;

5. Use the native language, as well as translator services;

6. Appeal against the actions of the officials of the customs authority at the end of the personal inspection, if a written person believes that his rights were (rude) violated.

Lecture number 6. Topic: "Customs payments"

Customs payments - the type of goods tax and vehicles moved across the customs border.

The III section, 8 chapters (27-33.1) and 50 articles (Article 318-357.10) are devoted to Customs payments.

Types of customs payments:

1. Customs duty;

2. Customs fees;

3. value added tax;

4. excise.

In the customs duty, the customs value of the goods (for installation and calculus) is important.

Customs value is declared by the declarant, and the customs authorities verify determine the correctness of the customs value of the goods.

Customs duties are charged by the customs authorities of the Russian Federation when importing or exporting goods from the customs territory of the Russian Federation at the rates provided for in the Law "On Customs Tariff" of 1993 (as amended by 2005).

Customs duties depend on the following factors:

1. The types of goods, according to the classification of the commercial nomenclature of foreign economic activity (TN VED). More than 12,000 positions.

2. From the country of origin of goods;

3. From the conditions that determine the use of special types of duties.

Depending on the direction of movement of the taxable goods, the following types of duties are distinguished:

1. Import (imported) duties - the most common type of duty in world practice;

2. Export (export) duties - for example, in relation to commodities. Export duties depend on world prices and are constantly revised by the government depending on the conjuncture of goods.

In the Russian Federation, import duties, depending on the country of origin of goods, are divided into the following types:

1. Basic rates - apply to countries, trading relations with which the most favorable regime. Mode is installed with the absolute majority of the countries of the world;

2. Maximum rates - approximately 200% of those specified in the customs tariff (for countries with which there is no regime of the greatest favored or for those products, the country of origin of which is not established).

3. Preferential rates - 75% of the base rates and are applied to goods originating from countries related to the category of developing categories (there are about 50 countries - the country is located in Africa, Asia and part in Latin America).

4. Lack of customs duties - for goods originating from the CIS countries.

Depending on the method of calculating rates, customs duties are divided:

1. Advalorous - are determined as a percentage of the customs value of goods and are used, usually to raw materials and food products (for example, 5%, 10% and so on with a step in 5 from the customs value of goods).

2. Specific - in the form of a specific monetary amount from a unit of goods. Applied, as a rule, to finished products (in the Russian Federation, as a rule, it is established in the Euro currency).

3. Combined - a combination of ad valignant and specific customs duties.

Special types of customs duties:

1. Special - they can be used as a protective measure from imports of goods in the Russian Federation in quantity and conditions:

A) caused or threatening damage to domestic producers of such or competing goods;

B) as an answer to the discriminatory actions of other countries or unions, infringement of the interests of the Russian Federation.

C) as a way to prevent unscrupulous competition

2. Anti-dumping - aimed at protecting the domestic market from imports of goods on dumping (low) prices, which implies their higher cost in the exporting country market compared to the importing country;

3. Compensation - entered the goods to which their production in the country in order to develop exports or substitution of imports, state subsidies are used, which leads to an artificial decline in production costs, and, consequently, the cost of such goods.

4. Seasonal - installed on goods, production volumes and sales of which hesitate to fluctuate during the year (agricultural products).

Types of customs fees:

1. Customs clearance - rates installed Tam and the Government of the Russian Federation.

The amount of bets oscillates - minimal (500 rubles) and maximum (100,000 rubles)

2. For customs support of goods in the customs territory of the Russian Federation, installed Tam in the following sizes:

A) for the maintenance of each vehicle and each railway car distance: up to 50 km - 2000 rubles, from 50 to 100 km - 3000 rubles, from 101 to 200 km - 4000 rubles, over 200 km - 1,000 rubles for every 100 km of way but not less than 6,000 rubles.

B) for the maintenance of each marine, river or aircraft - 20,000 rubles in no dependence on the distance of movement.

3. For storing goods at customs warehouses or temporary storage warehouses:

Storage of goods in St.x or on the customs warehouse of customs authorities - rates are paid in the amount of 1 ruble for every 100 kg of weights of goods per day (or a day), and in specially adapted for storage facilities (for example, refrigerators) - in the amount of 2 rubles For every 100 kg of weight. From October 1, 2009, there was a joint responsibility for the payment of customs fees of the Declarant and the Customs Broker. The proactive payment time (pay, and then other operations will be accomplished - storage, accompaniment, etc.)

VAT and excise taxes are charged only from imported goods. VAT and excise taxes are not charged for exported goods, if they are charged - returned.

Failure to ensure collection

When importing goods, customs duties must be paid no later than 15 days from the date of the presentation of goods into customs authorities, and in the export of goods - customs duties must be paid no later than the date of submission of the customs declaration.

The customs authority has the right to demand the submission of the payment of customs payments, including if the Declarant exercises its foreign economic activity less than 1 year.

Payment of customs payments is ensured in the following ways:

1. Pledge of goods and other property;

2. Bank guarantee;

3. making funds to the cash register or on a separate account of the customs authority in the Federal Treasury (monetary pledge);

4. Guarantion

Ensuring the payment of customs duties is not provided if the sum of customs duties payable, penalties and interest is less than 20,000 rubles, as well as in cases where the customs authority has reason to believe that the obligations taken before it will be fulfilled.

If the payment of customs payments is delayed, penalties are charged. Penalty is charged for each calendar day of delay in percentage of 1/300 refinancing rate of the Central Bank of the Russian Federation from the amount of payments paid on the day of the commencement of the calculation of penalties.

Requirements for payment of customs payments are sent by the payer no later than 10 days from the date of the detection of non-payment or incomplete payment of customs payments.

The deadline for fulfilling the requirements for the payment of customs payments - 20 days from the date of receipt of the requirement (maximum), then the penalty is charged.

According to Art. 351 Tamk, if the requirements for payment of customs payments are not fulfilled, the customs authority decides on the recovery of funds from the payer's accounts in the Bank in indisputable order within the amount of customs payments specified in the requirements of the payment of customs payments, and the amounts of the penis accrued on the day making such a decision.

In cases of lack of funds on the payer's accounts or the lack of information on the payer's accounts, the customs authorities are entitled to collect customs duties at the expense of goods for which customs duties are not paid if these goods have not gone from the customs border.

Customs authorities can change the time sheet of customs duties in the form of deferment or installments for a period of 1 to 6 months. For this, the payer must submit a written application to the customs authority, indicating the causes and reasons for such a request. The customs authority must make a decision within 15 days from the date of application.

...

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Customs Law (Lectures)
1. Customs policy, customs regulation and customs. System, principles and sources of customs law of Russia. Customs legal standards and relationships. Subjects of customs law

1.1. Customs policy, customs regulation and customs

1.2. Concept, subject, method and principles of customs law

1.3. Customs law system

1.4. Customs legal norms and relationships

1.5. Sources of customs law

1.6. Subjects of customs law

2. Legal regulation and principles of displacement of goods and vehicles through the customs border of the Russian Federation

2.1. Principles of the movement of goods and vehicles through the customs border of Russia

2.2. Features of moving by individuals of goods and vehicles through the customs border of the Russian Federation

3. The concept and types of customs regimes. Selection and change of customs regime. User (beneficiary) of customs regime, his rights and obligations. General legal characteristics of the customs regime

3.1. The concept and types of customs regimes and the features of their legal regulation. Selection and change of customs regime. User (beneficiary) of customs regime, his rights and obligations

3.2. General legal characteristics of individual customs regimes

4. Legal foundations of customs tariff regulation. Objectives and elements of the customs tariff. The mechanism of calculation and payment of customs payments. Commodity nomenclature of foreign economic activity

4.1. The concept and legal foundations of customs tariff regulation. Customs tariff: concept, goals, elements

4.2. Concept, species, procedure for calculating and paying customs payments

4.3. Commodity nomenclature of foreign economic activity

5. Customs value: concept, use goals. Determination of the country of origin of goods. Determination of customs value (customs assessment). Custom value in non-tariff regulation.

5.1. Customs value: concept, use goals

5.2. Definition of the country of origin of goods

5.3. Customs value determination methods

5.4. Use of customs value in non-tariff regulation

6. Customs clearance: concept, goals, stages, general and simplified procedure. Preliminary operations. Declaration: shape, place and deadlines for submission of the customs declaration. Participants of the Customs Procedure: Declarant, Customs Broker and Customs Carrier

6.1. The concept of customs clearance

6.2. Types of customs clearance

6.3. Location, time and rules of customs clearance

6.5. Customs carrier

6.6. Form of declaration of goods and vehicles

6.7. The procedure for declaring goods and vehicles

7. Customs control

7.1. Types of customs control

7.2. Location and time of customs control

7.3. Order of customs control

8. Offenses in the field of customs: concept, legal signs and classification of customs offenses. The composition of the violation of customs rules. Attracting responsibility for violations of customs regulations

8.1. The concept of violations of customs rules

8.2. The timeliness of detection of offenses provides not only suppressing it in the early stages of the commission, but also restoring violated requirements

8.3. The mechanism of consideration of cases of violation of customs rules

^ Topic 1: Customs Law: Item, Method, Norms, Sources and Subjects
Customs policy, customs regulation and customs. System, principles and sources of customs law of Russia. Customs legal standards and relationships. Subjects of customs law ..
§ 1. Customs policy, customs regulation and customs

Customs policy is a system of economic, legal, organizational and other large-scale activities conducted by the state and aimed at the comprehensive regulation of customs relations and the implementation of the internal and foreign economic interests of Russia.

Customs policy is an integral part of the foreign economic policy of each state: it regulates commodity exchanges between countries, providing economic and political influence both on the markets of partner countries and their policies, including economic and trade. The customs policy of the state contributes to the expansion of economic bonds, an increase in the volume of foreign trade operations, i.e. In total, one way or another is mediated in the activities of the customs authorities.

One of the fundamental principles of customs policies is its unity throughout the Russian Federation. This eliminates the possibility of its separation between the federation and its subjects.

The principle of unity of customs policy is determined by the classification of customs regulation to the management of the Russian Federation. In accordance with Art. 74 of the Constitution, which is directly related to the characteristics of the customs policy, as, however, and customs legislation: 1) in the territory of Russia, the customs borders, duties, fees and some other obstacles for the free movement of goods, services and financial resources are not allowed; 2) restrictions on the movement of goods and services can be introduced in accordance with the Federal Law, if necessary, to ensure the safety, protection of the life and health of people, the protection of nature and cultural property.

As for the constituent entities of the Russian Federation, it is advisable to fully take into account their needs, and interests, as well as rely on information and advisory assistance on their part during the preparation of regulatory documents in the field of customs. Such an approach to the interests of the constituent entities of the Russian Federation was implemented in a number of decrees of the President of the Russian Federation and the decisions of the Government of the Russian Federation for customs issues.

Customs policy predetermines the main directions of customs regulation and customs.

According to h. 1. Art. 1 TC customs regulation is to establish the procedure and rules, subject to whose persons are implementing the right to move goods and vehicles through the customs border of Russia. In other words, the state with the help of the rules of law determines the provisions that are subject to physical and legal entities when moving goods across the border. The combination of these norms is the content of customs legislation.

As for the customs business, in modern conditions, it is a dynamically developing area of \u200b\u200bknowledge, which is based on a complex, organically unified institution, which is part of the executive system. The implementation of foreign economic activity is impossible outside the use of the foundations of the customs case, as the intersection of the border and move through it various goods always means interaction with the customs system.

According to Part 2 of Article 1 of the TC, the customs case is a set of methods and means of ensuring compliance with customs-tariff regulation and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities related to the movement of goods and vehicles through the customs border.

Customs elements include:

Customs operations;

Customs procedures;

Customs tariff;

Customs statistics.

Customs operations, in accordance with paragraph 20 of Art. 11 TC, -Motdoor actions in relation to goods and vehicles committed by persons and customs authorities during their customs clearance. They are equally applied regardless of countries of origin, departure, destination of goods. Customs operations should include the payment of customs payments, the implementation of customs control, the release of goods by the customs authorities.

Customs procedures are a combination of provisions providing for the procedure for making customs operations and determining the status of goods and vehicles for customs purposes. These include; Internal customs transit, temporary storage, procedure for choosing and using customs regimes, etc. Customs procedures are often called customs formalities, their execution usually occurs in the process of customs clearance of goods moved across the border.

In essence, customs operations and procedures have those powers that should be implemented by the subjects of foreign economic activity (other stakeholders) and customs authorities when moving goods and vehicles through the customs border of the Russian Federation.

The customs tariff is a tool for trade policy and state regulation of the domestic market of Russian goods in its relationship with the world market. As a customs element, it helps to determine the amount of customs payments payable to the subject of the WED. The basis of the customs tariff is the commercial nomenclature of foreign economic activity, which, in accordance with Part 2 of Art. 39 TC is used to implement the measures of customs-tariff and non-tariff regulation of foreign trade and other types of foreign economic activity. Its essence is that in relation to each transported product, its classification code is defined, which affects the rate of customs duty. The commodity nomenclature of foreign economic activity is approved by the Government of the Russian Federation on the basis of the classification systems adopted in the international practice.

Customs statistics are an independent element of customs. It is applied to monitor the federal budget of customs payments, currency control, analysis of the state, dynamics and trends in the development of foreign trade of the Russian Federation, its cake and balance of payments and the economy as a whole.

According to h. 1. Art. 26 TCs, customs authorities collect and process information about the movement of goods across the customs border and provide customs statistic data to the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Government of Russia, other bodies, international organizations.

The object of customs statistics are all products whose movement reduces or increases the material resources of the country. Collection and processing of information in the field of customs is allowed to identify the patterns of development of external relations; Factors affecting their dynamics; conduct analysis of various parties to international trade; Prefers the further relationship of the subjects of the customs.

The named elements of the customs is embodied in life, as a rule, based on the norms of customs law. Through customs policies, the main tasks and directions of the development of customs, which are issued by relevant laws and other legal acts.

§ 2. Concept, subject, method and principles of customs law

Customs law is based on customs regulation. It is a means of state regulation of customs on the territory of the Russian Federation, since legal regulation is in principle state regulation. Without customs law, it is impossible to create a normally functioning customs mechanism, which is based on the executive system in the person of customs authorities. Thus, customs law ensures the organic interconnection of all elements that make up the customs case in the Russian Federation.

Currently, in the context of the formation of normal market relations, the Russian state is seriously interested in the presence of customs law as an independent legal industry. His interest is the presence of a systemic, stable industry approach to the definition of the legal, economic and organizational foundations of the customs. Without this approach, it is impossible to ensure the protection of customs sovereignty and the economic security of the country.

Unfortunately, so far, there are no unanimity among lawyers in the question whether such an independent branch has a Russian law as customs law. Some believe that it can only be about customs legislation. Other experts believe that the customs law should be said to be as sub-separable (or even one of the institutions) of administrative law.

Such views are entitled to existence, as well as the concept of on the independent branch of customs law.

In our opinion, the most preferable is a position that emphasizes the complexity of the industry of customs legislation. In the system of law a lot of formations acting as comprehensive branches of legislation: entrepreneurial law, trade law. Customs norms include sources of various branches of law. For example, the Institute of Customs Payments is governed by financial and legal norms, law enforcement of customs authorities is governed by the sources of administrative and criminal law.

So, customs law is a comprehensive industry of Russian legislation, which is a system of legal norms of various sectoral affiliation, which are established by the state and are intended to regulate public relations related to the movement of goods and vehicles through the customs border of the Russian Federation.

The subject of customs law is public relations, which are integrated. This circle of relations is due to the content itself and the structure of the customs case, which, in fact, serves as a subject of legal regulation.

The question of the subject of regulation of customs law is the most difficult and one of the least developed in legal science. Only in some publications on customs topics, considerations were expressed about this. So, K.K. Sandrovsky noted: "In relation to customs law, such subjects are public relations arising from the state established by the Customs regime and the Customs Policy as a whole." The disadvantage of this definition is that it does not reflect the customs business as a whole. Attention is focused only on one, albeit a very important, core part (customs policy) 1 ".

K. K. Sandrovsky quite closely approached an understanding of the subject of customs law, speaking of the customs sphere of public relations and on the legal norms relating to the customs. However, this analysis of the problem, unfortunately, ended; The subject of regulation is generally not defined.

A customs case in its composition and structure is a complex, multifaceted phenomenon and is complex. Therefore, public relations in the field of customs can be divided into groups that are characterized by considerable specifics and regulated by the norms of different branches of rights: constitutional (state); in the dominant part - administrative and administrative procedural; civil, criminal, labor and other industries, and in a certain part - and international law.

If we classify the public relations included in the subject of customs law, then in accordance with the structure of the customs case, they can be presented in the following form.

The first group is a relationship in the field of customs policy; The second is the relationships and principles associated with moving through the customs border of goods and vehicles; Third - relationships characterizing the status of customs regimes; Fourth - relations in the field of customs tariff regulation; Fifth - relations in the area of \u200b\u200bcharging customs payments (federal customs income); Six - relationship related to customs clearance; seventh - relationship in the field of customs control; Eighth - relations in the field of customs statistics and TN VED; ninth - relations related to smuggling and other crimes in the field of customs; Tenth - relations related to the dewenters of customs regulations and responsibility for them; eleventh - relationship arising in connection with the work on cases of violations of customs regulations; The twelfth is a relationship arising in connection with the consideration of cases of violations of customs rules.

Considering the foregoing, the following features of the subject of regulation of customs law can be distinguished.

First, the above groups of public relations regulated by the norms of different branches of law have qualitative differences.

Secondly, the dominant role is played by public relations related to the management, organizational activities of customs and other executive bodies, which are governed by the norms of administrative and administrative-procedural law.

Thirdly, significant differences characteristic of each of the above-mentioned groups determine their relative isolation, peculiar autonomy in the overall array of public relations speaking the subject of regulation of customs law. However, this isolation does not mean the closets of various classification groups. Their relationship and interdependence is organically flow from the nature and features of the TC. The latter though and the number of customs officers in the wide understanding of its uniform understanding, but serves as a single (consolidated), legally and logically solid legal act, internally agreed law. The TC synthesizes the legislation in the field of customs, being a serious basis for allocating a set of legal norms regulating a customs case as a branch of law, and in relation to it by the right factor.

Thus, the main distinguishing feature of the entire array of social relations in the field of customs is their integrated nature, the heterogeneity of different groups and blocks of their relationship. A customs case is consistent with the mechanism of legal regulation - customs law. But the concept of the mechanism involves consideration of the issue of legal regulation methods, without clarifying the specifics of which it is impossible to distinguish between various branches of law.

The legal regulation method reflects and expresses - in what kind of volitional bonds stipulated by law can and should consist of appropriate legal relations, i.e. - How, in a volitional aspect, one participant in relations can interact with the other.

The specificity of the customs business as an object of legal regulation is the targeted state of the state for regulating foreign economic activity by establishing the procedure and conditions of movement through the customs border of goods and vehicles, therefore the domineering (imperative) method prevails in customs-legal regulation. It is manifested in establishing all sorts of mandatory regulations, prohibitions and restrictions.

The prescriptions are expressed in the imposition of direct duties both on customs authorities and on persons moving goods, by committing certain actions (for example, for customs clearance, etc.), provided for by the relevant customs-legal norm.

Bans are the same regulations, but they impose a duty to the participants in customs legal relations not to perform certain actions in the conditions provided for by the legal norm (for example, a ban on the accomplishing actions that are subject to the violation of customs regulations, etc.). Along with the prohibitions, various restrictions are established (on the passage of service in the customs authorities, on the importation of goods and vehicles, to participate in the work on cases of violations of customs rules, etc.).

Less wide, but still applies in the customs law and dispositive method. But it mainly refers to the establishment of the authorities of those or other participants in customs legal relations (for example, the right to choose and changing the customs regime by a person moving goods, the right of customs officers to use those forms of customs control, which they consider sufficient to ensure compliance with the law on customs .

Based on the above characteristics of the subject and the method of customs and legal regulation, it can be concluded that no other branch of the Russian right of a similar subject and the method of legal regulation has no. And therefore, the customs law is the same independent education in the Russian legal system, as well as the basic branches of law: constitutional, administrative, civil, criminal, etc. However, unlike them, customs law is a comprehensive industry right, for example, with municipal, entrepreneurial Right and near other industries.

In addition to the subject and method of legal regulation, its principles have independent and very important in the law structure.

The principles of customs law are the initial regulatory and guidelines for customs-legal regulation. They ensure the relationship of customs law, customs legislation and customs policy, guarantee the continuity and sequence of the normative process in the field of customs, promote the timely abolition of obsolete and adoption of new regulatory acts, as well as the interpretation of legal acts and eliminating legal gaps in customs legislation. The principles of customs law include:

1. The principle of legality has a common nature and means that the actions of all VED participants must strictly comply with the provisions of the Constitution of the Russian Federation, federal laws and other legislation, as well as international legal norms. The movement of goods and vehicles through the customs border of the Russian Federation, according to Part 2 of Art. 12 TCs should be made in the manner prescribed by customs legislation.

2. The principle of reciprocity and sovereign equality of states is used as part of generally accepted international legal norms. Russia providing the most free access of goods to domestic markets to have the relevant conditions for
rates of own goods to the customs territory of the Russian Federation.

3. The principle of equality acts as one of the characteristics of a democratic society. In the field of customs, according to Part I Art. 12 TC, all persons on equal bases have the right to import-export of goods and vehicles, as well as to exercise foreign economic activity on the conditions that do not contradict the current legislation. As a rule, none of the subjects of the WED can be deprived of such a right or limited in it.

4. The principle of protection of state and public security, according to Art. 13 TC, means a ban on the movement of individual goods and vehicles through the customs border of the Russian Federation, based on considerations of state security, sewn of public order, morality of the population, the protection of animals and plants, the protection of the environment and other interests.

5. The principle of protection of the economic sovereignty of Russia is expressed in establishing a state of quantitative restrictions on the movement of certain types of goods. Such restrictions may be based in the directions of economic policy, the conditions for the implementation of international obligations of Russia, the need to sew the domestic consumer market, as well as be a response to discriminatory or other infringement of the interests of Russian persons, the measure of foreign countries and their unions.

6. The principle of freedom of choice of customs regime is established by Art. 156 TC and is characterized by the fact that the person moving goods has the right to choose any customs regime for such goods at any time, as well as change it to another. In this case, the consumer properties of goods, its number, country of origin and other conditions provided for by customs legislation do not matter.

The considered principles of customs law are united, inextricably linked and reflect the most important principles of this industry of legislation.