The customs business belongs to the federal authorities. And the FCS is a service that exercises control and supervision over the customs business in the Russian Federation in accordance with the legislation of the country.
Definition
Под Федеральной таможенной службой понимают орган executive authority, which, in addition to control and supervision of the customs business, exercises currency control, combating smuggling and other criminal activities (Order of the FCS "On approval of the general provision on regional customs administration and the provision on customs" of 4.09.14).
The FCS of Russia belongs to the Ministry of Economic Development and Trade of the country.
The head of the FCS is appointed by the government of the country on the recommendation of the Ministry of Economic Development and Trade.
The main objectives of the customs service include:
- Effective use of tools to control and regulate the exchange of goods on the territory of the country.
- Realization of trade and political tasks to protect the country's market.
- Motivation to the development of the economy.
- Support for structural adjustment, etc.
The customs business is under the leadership of the President of the country and its government. And the FCS is the central organ of the federal executive power of Russia.
The customs territory of the state consists of:
- Overland space.
- The airspace.
- Territorial and inland waters.
Direction of activity
The head of the FCS and the service as a whole follow in their work:
- Constitutional laws.
- Federal laws, orders and decrees.
- Decrees and orders of the government of the state.
- International treaties.
- Legal acts of the Ministry of Economic Development and Trade, the Ministry of Finance and the Central Bank of the Russian Federation.
According to legislation, the FCS is an authority that performs the following functions:
- Ensuring the maintenance and publication of the product range of foreign economic activity.
- Preparation, approval, publication of decisions on the clarification of the product range.
- Issuance of qualification certificates to customs clearance specialists.
- Metrological support of customs activities.
Credentials
The main powers of the customs service of the Russian Federation include:
- Implementation of the collection of customs duties and taxes, various duties.
- Control of the correctness of the accrual and timely payment of fees and taxes, approval of measures for the compulsory collection of taxes and fees.
- Compliance with the prohibitions and restrictions on the importation of goods into the country.
- Ensuring the correct application of customs legislation.
- Implementation of customs clearance and control.
- Approval of decisions on the systematization of goods.
- Ensuring the protection of intellectual property (within the competence of the service).
- Keeping a list of citizens and organizations that carry out customs business.
- Keeping customs statistics.
- Gratuitous informing participants of foreign economic activity on customs issues.
- Execution of currency controls.
- Realization of operational investigative activities, inquiries and investigative actions.
- The exercise of other powers that are stipulated by the legislation of the Russian Federation.
Rights
The FCS is an executive body that, in order to exercise the above powers, is entitled to:
- The creation, reorganization, liquidation of customs posts, specialized bodies whose authority is limited to individual powers.
- Determination of the scope of activities of customs authorities and approval of regulations on customs authorities.
- The organization of the examination, testing, evaluation and analysis.
- Request information directly related to customs.
- Control over the customs authorities of the Russian Federation located abroad.
- The use of restrictive, prophylactic or coercive measures to suppress violations.
- Development and approval of models of service certificates and uniforms.
Customs service in its field is not entitled toregulations, as well as the management of state property and the provision of paid services, in addition to those cases established by federal legislation, decrees of the President of the country, decrees of the government of the country.
The authority and rights assigned to the customs service determine the internal structure.