Customs issues in the country are dealt with by a unified system of customs authorities

Customs issues in the country are dealt with by a unified system of customs authorities, which belong to the executive power, have specific goals of formation, perform state executive-administrative functions, as well as are endowed with certain competence, are formed by higher authorities, are accountable and controlled by them and bear full responsibility for their activities to the state and citizens.

A customs authority is a federal state body of executive power, which is vested with special competence in the field of customs affairs and fulfills the task of facilitating the development of foreign trade.

It is important to note that customs authorities constitute a single federal centralized system, which includes:

Federal Customs Service of the Russian Federation.

Regional customs departments.

Customs offices.

Customs posts.

It is also worth noting that the customs system includes institutions subordinate directly to the Russian Customs, including customs laboratories, educational institutions, computer centers and others. State unitary enterprises may be subordinate to the Customs, including state unitary enterprises, whose activities contribute in every possible way to the fulfillment of the tasks assigned to the customs authorities.

The Russian Customs Service is one of the largest customs services in the world, with about 70,000 employees and consists of 12 regional customs departments, 136 customs houses and 708 customs posts. The structure of the Russian Customs Service also includes the Russian Customs Academy, which is recognized by the World Customs Organization as one of its regional training centers.

In this regard, it is worth emphasizing that all parts of the system are federal and are not subordinate to the state authorities of the constituent entities of the Russian Federation, local governments, or public associations. Any lower customs authority is subordinate only vertically to higher customs authorities, which, in turn, control its activities.

The locations of customs authorities are determined based on the volume of passengers and commodity flows, transport organizations, intensity of development of foreign economic relations of certain regions, needs, importers, other participants of foreign economic activity, as well as some other factors. Often, customs authorities are located at checkpoints across the State border of the Russian Federation, in premises that are in federal ownership.

The Federal Customs Service of Russia is the federal executive body that directly manages customs affairs in the Russian Federation. This service is under the authority of the Government of the Russian Federation.

Establishment, reorganization and liquidation of regional customs departments, customs houses and customs posts, including the competence of specific customs authorities to perform specific functions, to perform specific customs operations, including the region of customs authorities' activity shall be determined by the Federal Customs Service of Russia.

The Customs Service is authorized to establish specialized customs bodies, the competence of which may be limited exclusively to the competence to perform only a few functions that are assigned to customs bodies, or to perform customs operations with respect to specific types of goods. Regional customs departments, customs houses and customs posts shall carry out their activities on the basis of regulations.

It is noteworthy that the system of customs authorities also includes non-law enforcement agencies, which are established by the Federal Customs Service to support the activities of customs authorities.

The activities of customs authorities are based on several principles: legality, equality of persons before the law, unity of the system of customs authorities and centralized management, professionalism and competence of officials, clarity, predictability and publicity of actions, uniformity of law enforcement practice in carrying out customs control and customs operations, avoidance of imposing excessive and unjustified costs on participants in foreign economic activity, and application of modern information technologies.

Customs authorities of the Russian Federation perform the following functions:

Exercise customs control, create conditions that facilitate the turnover of goods across the customs border.

They collect customs duties, taxes, antidumping, special and countervailing duties, customs fees, as well as monitor the accuracy of calculation and timely payment of these duties, taxes and fees, take measures aimed at the forced collection of taxes.

Ensure compliance with the procedure for conveyance of goods and means of transport across the state border.

Ensure, unless otherwise assumed in accordance with the laws of the Russian Federation, compliance with the prohibitions and restrictions established in accordance with international treaties of the member states of the customs union and the legislation of the Russian Federation in respect of goods that are moved across the state border.

Ensure, within their own competence, the protection of intellectual property rights.

Take measures that involve combating smuggling and other crimes, administrative offenses in the field of customs affairs, as well as suppress the illegal trafficking across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, species of animals and plants that are in danger of extinction, their parts, intellectual property objects, as well as other goods, in addition to all of the above, provide assistance in combating international terrorism and suppressing illegal interference in the customs border.

Exercise, within the limits of their competence, currency control of operations related to the movement of goods and means of transport across the state border.

Keep records of customs indicators and foreign trade statistics, as well as maintain special customs statistics.

Ensure the fulfillment of the international obligations of the Russian Federation in the field of customs affairs, as well as cooperate with customs and other bodies in whose competence are foreign states and international organizations that deal with customs affairs.

Carry out informing and consulting in the field of customs affairs, as well as provide state bodies, organizations and citizens with information on customs issues in accordance with the established procedure.

Conduct research and development work in the field of customs affairs.

Main powers of the FCS of Russia

On the basis of the Statute, which is approved by the Government of the Russian Federation from 26.07.2006 № 459, the Federal Customs Service is a federal executive body that carries out functions aimed at control and supervision in the field of customs affairs, as well as the functions of currency control agent and special functions to combat smuggling and other crimes and administrative offenses.