G. Pilipchuk - Customs law. Short course. Tutorial. International treaties on customs issues What problems and issues can a customs lawyer help with?

1. GENERAL PROVISIONS

1.1. Customs law as a complex industry Russian law. Subject of customs law

Customs law– a complex branch of Russian law that regulates relations in the field of customs, including relations to establish the procedure for the movement of goods and Vehicle across the customs border, relations arising in the process customs clearance and customs control, appealing acts, actions (inaction) of customs authorities and their officials, as well as relations regarding the establishment and application of customs regimes, the establishment, introduction and collection of customs duties. Customs business is a set of methods and means of ensuring compliance with customs tariff regulation measures and prohibitions and restrictions established in accordance with the law Russian Federation about government regulation foreign trade activities related to the movement of goods and vehicles across the customs border.

Besides legal norms customs legislation, customs legal relations are regulated by the norms of constitutional, international, administrative, tax, and financial law.

Customs law is divided into General and Special parts.

The general part includes such legal institutions as the concept and sources of customs law, the basic principles of the movement of goods and vehicles across the customs border, the concept customs authority and etc.

The Special Part includes such sub-branches of customs law as customs regimes, customs clearance, customs payments, etc.

Subject of customs law are customs legal relations. Customs legal relations are social relations that arise in connection with the implementation by subjects of customs law of their rights and obligations in the field of customs affairs.

The subject of customs legal relations is:

vehicle.

Product– any movable property moved across the customs border, including storage media, currency of member states Customs Union, securities and (or) currency values, traveler's checks, electrical and other types of energy, as well as other movable items equated to real estate.

Goods for personal use– goods intended for personal, family, household and other purposes not related to the implementation of entrepreneurial activity, needs of individuals transported across the customs border in accompanied or unaccompanied baggage, international postal items or in another way.

Goods of the Customs Union– goods located in the customs territory of the Customs Union:

entirely produced in the territories of member states of the Customs Union;

imported into the customs territory of the Customs Union and acquired the status of goods of the Customs Union;

manufactured in the territories of the member states of the Customs Union from entirely produced in the territories of the member states of the Customs Union and imported into the customs territory of the Customs Union and (or) foreign goods.

Vehicles– a category of goods that includes any watercraft, aircraft, motor vehicle, trailer, semi-trailer, railway vehicle (railway rolling stock, unit of railway rolling stock) or container with provisions for them technical passports or technical forms for spare parts, accessories and equipment, fuels and lubricants, coolants and other technical liquids contained in refueling containers provided for by their design, if they are transported along with the specified vehicles.

Vehicles international transportation – vehicles imported into the customs territory of the Customs Union or exported beyond its borders in order to begin and (or) complete the international transportation of goods, passengers and (or) luggage, with special equipment located on them intended for loading, unloading, processing and protection cargo, supplies and equipment, as well as spare parts and equipment intended for repair, Maintenance or operating a vehicle en route.

Subjects of customs legal relations are customs authorities, officials of customs authorities, legal and individuals, declarant, customs carrier, customs broker, customs clearance specialist, customs warehouse owner, temporary storage warehouse owner, interested parties.

Object of customs legal relations is the activity of subjects of customs law to implement rights and obligations in the field of customs affairs.

1.2. The concept and legal regime of the customs territory of the Customs Union and the customs border of the Customs Union

Customs Union– a form of trade and economic integration of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, providing for a single customs territory, within which mutual trade in goods originating from a single customs territory, as well as those originating from third countries and released for free circulation in this customs territory, Customs duties and restrictions of an economic nature are not applied, with the exception of special protective, anti-dumping and countervailing measures. At the same time, members of the Customs Union apply a single customs tariff and other uniform measures to regulate trade in goods with third countries.

Since the creation of a single customs territory, members of the Customs Union have not applied customs duties, quantitative restrictions and equivalent measures in mutual trade. Members of the Customs Union may apply special protective, anti-dumping and countervailing measures in mutual trade, as well as prohibitions and restrictions on imports or exports necessary to protect public morals, human life or health, animals and plants, environmental protection and protection cultural values, provided that such prohibitions and restrictions do not constitute undue discrimination or a disguised restraint of trade.

Since the creation of a single customs territory, the regime regarding customs duties and fees levied in connection with the import or export of goods, methods of collecting such duties and fees, rules and administrative procedures applied in connection with the import or export of goods that each member of the Customs Union provides to any third country on the basis of an international treaty or in fact, cannot be more favorable than the treatment that members of the Customs Union provide to other members of the Customs Union.

Single customs territory of the Customs Union constitute the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, as well as artificial islands, installations, structures and other objects located outside the territories of the member states of the Customs Union, over which the member states of the Customs Union have exclusive jurisdiction. The limits of the customs territory of the Customs Union are the customs border of the Customs Union.

In accordance with international treaties of the member states of the Customs Union, the customs border may be the limits of individual territories located on the territories of the member states of the Customs Union.

1.3. Customs regulation and customs affairs

Customs regulation in the Customs Union– legal regulation of relations related to the movement of goods across the customs border of the Customs Union, their transportation through the single customs territory of the Customs Union under customs control, temporary storage, customs declaration, release and use in accordance with customs procedures, customs control, payment of customs duties, as well as power relations between customs authorities and persons exercising the rights of ownership, use and disposal of these goods. Customs regulation in the Customs Union is carried out in accordance with the customs legislation of the Customs Union, and in the part not regulated by such legislation, until the establishment of appropriate legal relations at the level of the customs legislation of the Customs Union, in accordance with the legislation of the member states of the Customs Union.

Timely contacting a lawyer will allow you to prevent risks and conflicts that may arise during the process labor activity associated with foreign markets. In the process of export and import operations, conflicts and disputes often arise with customs officials.

If you consult with an expert in time, you can save time and achieve significant financial savings, which is important for any entrepreneur, regardless of the field of activity. A customs lawyer knows internal structure system, and also understands its features and nuances, thanks to which he will be able to assist in determining the most effective algorithm of actions and minimizing risks.

What problems and issues can a customs lawyer help with?

A qualified lawyer will tell you what procedure further actions will be most effective if we take into account the current customs legislation. Our specialists are ready to advise you free of charge on issues related to customs, provide personal or remote consultation, analyze existing documentation and give an opinion.

Communication with our experts will allow you to quickly learn about customs innovations and quickly receive answers to all questions related to this area. The lawyer will also study the customs scheme that you prefer and provide an opinion regarding the consequences of its use.

For each specific situation, a specialist will select optimal solution and will develop a suitable scheme for transporting goods across the state border. All services provided by our lawyers fully comply with the customs legislation in force today in Russia.

Experts are ready to advise you on the issues of concluding a contract and may be personally present during the procedure. If necessary, a customs lawyer will independently prepare all the papers necessary to sign an agreement that meets the norms and requirements of current legislation.

Why can you trust our customs lawyers?

Our college of lawyers consists exclusively of professionals who are ready to provide you with qualified assistance at any moment. Our experts regularly do tremendous work communicating with people whose activities are directly related to customs legislation. Both an ordinary citizen and a company representative can receive advice. In the work of the customs division of our board, there are cases when specialists personally negotiate with customs employees.

Our customs lawyer can provide detailed advice on issues related to logistics, importation of goods and export transactions. He can analyze the papers that are already available and check the most relevant documents, including contracts, agreements, etc.

We employ professionals for whom there are no unsolvable issues. It's hard to find a situation from which you can't find a way out, and experts are ready to prove it. An experienced specialist will always be able to choose the optimal solution to the issue and give practical advice. And if you contact a lawyer in advance, you will be able to avoid problems altogether by bringing the documents into compliance with customs legislation in advance.

For those who strive to always keep abreast of events and be one step ahead of competitors, we suggest concluding a contract for legal services. Thanks to it, you no longer have to worry about the legality and legality of international transactions.

How do external factors influence customs legislation?

It is easy to notice that the customs sector is developing much faster than other industries. This is due to the fact that any changes in the political or economic field have an impact on customs legislation.

Our country’s accession to the customs union and its entry into the WTO became a kind of catalyst for making regular adjustments and additions to a number of documents. However, it should be understood that there are constant changes in customs legislation, and the general approach to regulating this area of legal relations remains unchanged.

Many customs procedures were subject to adjustment, which could not but affect organizations receiving direct participation V international trade. Today, almost any participant in this industry may encounter a whole range of problems, which will be extremely difficult to understand on their own.

Our specialist is always ready to help you. By enlisting the support of a professional, you can easily prove your case to customs representatives and resolve all problems as quickly as possible.

1. Concept, subject and method of customs law. The relationship between customs law and other branches of law

Customs law is a complex industry Russian legislation, which is a system of legal norms of various industry affiliations, which are established by the state and are intended to regulate social relations related to the movement of goods and vehicles across the customs border of the Russian Federation.
The subject of customs law is social relations arising in the process or regarding the movement of goods and vehicles across the customs border.
The main thing for customs law is imperative method- the method of authoritative instructions. Person when exercising externally economic activity (hereinafter – FEA) necessarily enters into certain relations with government (primarily customs) authorities, which dictate to him the rules of conduct in this area. For example, performing customs procedures includes filling out and submitting a declaration, paying customs duties, and presenting the cargo for customs control.
In addition to the imperative, customs law also applies dispositive method, however, the limits of its action are significantly limited. Considering that the dispositive method is dominant in civil law, in the field of customs it is used only in cases where the behavior of subjects is regulated by civil law. For example, an entrepreneur turns to an intermediary (customs broker) for help in customs clearance and enters into a service agreement with him. The possibility of choosing both the customs broker itself and agreeing on the terms of the contract characterizes the presence of a dispositive method.
Customs law system constitute the General and Special parts. IN General part includes provisions concerning the subject and method of law, its principles, sources, subjects, definitions of customs authorities, objects of customs law, etc. Special part is devoted to the legal basis for the movement of goods and vehicles across the border, types of customs regimes, forms of customs control, customs payments, etc.
Customs law is in close relationship with other branches of law.
Constitutional law Undoubtedly, it is the basic, leading branch in the legal system. Considering that customs law pursues public law interests, the fundamentals state relations, studied by constitutional law, represent the foundation of the entire customs mechanism.
Administrative law often called management law. Like administrative law, customs law is characterized by a mandatory method of regulation. In addition, violations customs rules are a type of administrative offense.
Financial right studies social relations that make up the content financial activities states and municipalities. Customs authorities, along with law enforcement, also carry out financial activities. First of all, such activity is expressed in the formation of the revenue side of the state budget. Income from foreign trade activities is a significant component of the treasury of the Russian Federation.
Criminal law includes norms characterizing socially dangerous acts called crimes, as well as the basis and conditions for bringing this type of liability to justice.
Civil law, which is one of the core branches of law, regulates a wide area of property and personal non-property relations. Agreements on the provision of services, on the transportation of goods, on the storage of goods, pledge obligations - all this is the sphere of regulation of civil law.

2. Concept and principles of customs affairs

Customs is a set of methods and means of ensuring compliance with customs tariff regulation measures 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 across the customs border.
General leadership customs affairs carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation.
The Government of the Russian Federation approves regulations on federal ministries and other federal bodies executive power, establishes the maximum number of employees of their apparatus and the amount of allocations for the maintenance of these apparatus within the limits of the funds provided for these purposes in federal budget.
The Government of the Russian Federation appoints and dismisses heads of federal executive bodies who are not federal ministers, and their deputies, and approves members of the boards of federal executive bodies.
Federal executive body authorized in the field of customs affairs (hereinafter referred to as the Federal Customs Service of Russia), ensures the direct implementation for customs purposes of tasks in the field of customs affairs and the uniformity of application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.
Customs business is based on the following principles:
1) principle of legality has a general legal nature and means that the actions of all participants in foreign economic activity must strictly comply with the provisions of the Constitution of the Russian Federation, federal laws and other legislation, as well as international legal norms. Movement of goods and vehicles across the customs border of the Russian Federation, in accordance with Part 2 of Art. 12 of the Customs Code of the Russian Federation dated May 28, 2003 No. 61-FZ (with last amendments and additions) (hereinafter referred to as the Labor Code of the Russian Federation), must be carried out in the manner established by customs legislation;
2) principle of reciprocity and sovereign equality states is applied within the framework of generally recognized international legal norms. Countries that provide Russia with the most free access of goods to domestic markets must have appropriate delivery conditions own goods to the customs territory of the Russian Federation;
3) principle of equality acts as one of the characteristics of a democratic society and development economic relations. In the field of customs affairs, according to Part 1 of Art. 12 of the Labor Code of the Russian Federation, all persons on an equal basis have the right to import and export goods and vehicles, as well as to carry out foreign economic activity on conditions that do not contradict current legislation;
4) the principle of protecting state and public security, according to Art. 13 of the Labor Code of the Russian Federation, means a ban on movement individual goods and vehicles across the customs border of the Russian Federation, based on considerations of state security, protection of public order, morality of the population, protection of animals and plants, protection of the natural environment and other interests;
5) the principle of protecting the economic sovereignty of Russia expressed in the establishment by the state of quantitative restrictions on movement individual species goods. Such restrictions may be based on directions economic policy, conditions for fulfilling Russia's international obligations;
6) principle of freedom of choice of customs regime established Art. 156 of the Labor Code of the Russian Federation is characterized by the fact that the person moving goods has the right at any time to choose any customs regime for such goods.

3. Sources of customs law

In Art. 71 Constitution of the Russian Federation customs matters fall under the exclusive jurisdiction of the Russian Federation, as well as enshrined in Part 1 of Article 8. unity of economic space on the territory of the country, free movement of goods, services and financial resources.
The main source of customs law is Customs Code of the Russian Federation. It defines the legal and organizational foundations of customs affairs and is aimed at protecting the national sovereignty of the Russian Federation, developing economic relations, establishing basic concepts, defining and types of customs regimes, procedures, the procedure for collecting customs duties and conducting customs control.
Tax Code of the Russian Federation(hereinafter referred to as the Tax Code of the Russian Federation) gives customs authorities the status of tax authorities, i.e. the powers of tax authorities extend to customs authorities.
Criminal Code of the Russian Federation dated 06/13/1996 No. 63-FZ (with last amendments and additions) (hereinafter referred to as the Criminal Code of the Russian Federation)and the Code of the Russian Federation on administrative offenses dated December 30, 2001 No. 195-FZ (with last amendments and additional ones) (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) establish types of crimes in the field of economic activity and offenses in the field of customs affairs.
Of great importance is the Law of the Russian Federation of May 21, 1993 No. 500-3 “On the customs tariff” (with last amendments and additional ones) (hereinafter referred to as the Law on Customs Tariffs), which contains the basis for collecting customs duties.
Legal basis financial activities of customs authorities are contained in the Federal Law of April 14, 1998 No. 63-FZ “On measures to protect the economic interests of Russia in the implementation of foreign trade goods" (with last changes and additions).
Federal Law No. 164-FZ dated December 8, 2003 “On the fundamentals of state regulation of foreign trade activities” (as last amended) defines the fundamentals of state regulation of foreign trade activities in the field of foreign trade in goods, services and other objects.
The most important questions customs policy are regulated by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, for example, Decree of the Government of the Russian Federation of September 21, 2004 No. 429 “On the Federal Customs Service” (hereinafter referred to as Resolution No. 429), which details the powers and organization activities of the Federal Customs Service Russia.
Acts of customs legislation, decrees of the President of the Russian Federation and decrees and orders of the Government of the Russian Federation apply to relations that arose after their entry into force and do not have retroactive effect.
Acts of customs legislation and other legal acts of the Russian Federation that improve the situation of persons have retroactive effect, if they expressly provide for this. In other cases, acts of customs legislation and other legal acts of the Russian Federation may have retroactive effect, if so provided federal laws or international treaties of the Russian Federation.
The Federal Customs Service of Russia also publishes regulations, for example, Order No. 198 of March 15, 2005 “On officials of the customs authorities of the Russian Federation authorized to draw up protocols on administrative offenses and carry out administrative detention.”
International legal acts include:
1) Convention on Temporary Import (Concluded in Istanbul on June 26, 1990), which reveals the basic concepts in the field of customs legal relations, the procedure for maintaining documentation for customs clearance;
2) Customs Convention on the International Transport of Goods using a TIR Carnet (TIR Convention) (Concluded in Geneva on November 14, 1975), which discloses the rules for transporting goods in the presence of a TIR Carnet, and also contains annexes for determining technical condition a vehicle for transporting goods with a TIR Carnet, etc.

4. Customs territory and customs border

Customs territory of the Russian Federation consists of the land territories of Russia, territorial and internal waters and the airspace above them (Article 2 of the Labor Code of the Russian Federation). Land territory– all land located within the borders of the Russian Federation. TO inland waters include coastal sea waters, waters of rivers, lakes, ports, bays, bays, the shores of which belong entirely to Russia. Territorial waters coastal sea waters with a width of 12 nautical miles, measured from the low tide line both on the mainland and on the islands belonging to the Russian Federation. The customs territory may also include artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of Russia, provided that it has exclusive jurisdiction over them.
On the territory of the Russian Federation there may be those created in accordance with federal laws special economic zones, which are part of the customs territory of Russia. Goods placed on the territory of such zones are considered to be outside the customs territory for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature, except for cases established by law.
Free customs zone– a type of special economic zone. In the classical international understanding, a special economic zone is a territory excluded from ordinary customs, tax, and in some cases currency and banking legislation.
The peculiarity of customs law is that, while extending to the entire territory of the state, it is valid only in the process of or in connection with the crossing of the customs border or the movement of goods and vehicles across it.
According to Art. 5 of the Law on Customs Tariffs customs territory of the Russian Federation recognizes the territory over which the state has exclusive jurisdiction over customs matters.
Customs border– a line limiting the customs territory. The same state border a line and a vertical surface passing along it are recognized, defining the limits of the state territory (land, water, subsoil and airspace) of the Russian Federation, i.e. the spatial limit of the action of the state sovereignty of the Russian Federation (Article 1 of the Law of the Russian Federation of 01.04.1993 No. 4730-1 “On the State Border of the Russian Federation” (with subsequent amendments and additions)).
The concepts of customs and state border do not coincide in the following ways::
1) the state border is a real line on the ground, and the hidden border is a conditional, imaginary line;
2) the state border establishes the scope of sovereignty as a whole, and the customs border - what relates to the sphere of economic sovereignty of the state;
3) the state border serves to determine the spatial limits of the validity of all Russian law, and the customs border outlines the limits of the validity of customs legislation.
Distinguish external customs borders(separate the customs territories of adjacent states) and internal customs borders(form the perimeters of special economic zones), the customs territory is unified, which means freedom of movement of goods and vehicles by individuals and legal entities within it, i.e., without the collection of customs duties. The norm of Art. 74 of the Constitution of the Russian Federation establishes that on Russian territory The establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed.

5. Concept, features, composition of customs legal relations

Customs legal relations represent social relations arising in the process or regarding the movement of goods and vehicles across the customs border of the Russian Federation and regulated by the norms of customs law.
From this definition the following follows Features of customs legal relations:
1) these legal relations arise, function and develop only on the basis of customs legal norms contained in various sources. Relations that are not regulated by the law do not have a legal nature;
2) customs legal relations are always individualized, since they are entered into by specific subjects - bearers of legal rights and obligations. In this case, two or more parties are participants in legal relations;
3) the specified legal relations arise on the basis of the movement of goods and vehicles across the customs border or are associated with such movement. In other words, these legal relations are of a property nature, since they involve the movement material assets or Money. This feature follows from the specifics of the subject of legal regulation of customs law;
4) customs legal relations are of a public nature. For them to arise, as a rule, the will of one of the parties is sufficient. In most cases, a party to legal relations of this kind is the customs authorities, which in their activities use the imperative method: they collect customs duties, carry out customs inspections, and bring the perpetrators to justice;
5) customs legal relations are protected from possible violations by the coercive force of the state represented by its bodies (for example, bodies of administrative jurisdiction). A participant in legal relations who believes that his rights have been violated has the right to seek protection from the competent authorities. In accordance with Part 2 of Art. 45 of the Constitution of the Russian Federation, everyone has the right to protect their rights and freedoms by all means not prohibited by law.
So, customs legal relations are characterized as individualized, property, public law, imperative, protected from violations by the coercive force of the state.
Like any legal relationship, the customs legal relationship has its own structure, which includes: the object of the legal relationship, its subjects and content.
Object of customs legal relations is the order emerging in connection with the movement of goods and vehicles across the customs border.
Subjects of legal relations– these are their specific participants. In order to enter into a legal relationship, the subject must have legal personality, i.e., legal capacity. It is precisely this that is a necessary legal prerequisite for a legal relationship. The legal status of subjects of customs legal relations is expressed in the presence of special customs legal personality. Under customs legal personality refers to the ability to be a participant in legal relations in the field of customs affairs.
It is necessary to distinguish subjects of customs law from subjects of customs legal relations. Subjects of law– potential participants in legal relations, and subjects of legal relations– their specific participants, therefore the concept of a subject of customs law is broader in comparison with the subjects of customs legal relations.
Each subject of legal relations is endowed with subjective rights and responsibilities, which constitutes content of the legal relationship. The rights and obligations of the subjects of customs legal relations are correlated as a measure of the possible and proper behavior of these subjects. Each subject of customs legal relations is vested with powers regulated by the norms of customs legislation.

6. Goods and vehicles as subjects of customs legal relations

According to Art. 11 Labor Code of the Russian Federation product– this is any movable property moved across the customs border, as well as vehicles classified as immovable things.
Russian goods - goods that have, for customs purposes, the status of being in free circulation on the customs territory of the Russian Federation, that is, goods not exported from the customs territory of the Russian Federation, entirely produced in the Russian Federation, goods released for free circulation on the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods fully produced or released for free circulation in the customs territory of the Russian Federation (clause 2 of article 11 of the Labor Code of the Russian Federation).
Foreign goods– goods that are not Russian goods (clause 3 of article 11 of the Labor Code of the Russian Federation).
In order to distinguish between the two main subjects of customs legal relations, it is necessary to understand what is meant by vehicles. The Labor Code of the Russian Federation includes any means that are directly used for international cargo and passenger transportation(clause 5 of article 11 of the Labor Code of the Russian Federation). In other words, a unit of transport in the field of customs can act both as a product and as a vehicle. The fundamental factor is the frequency of border crossings. If a car crossed the border once (for example, the import of a foreign car by a citizen from abroad), it is considered a product. This means that its movement is associated with the passage of all customs formalities: registration, payment of customs duties, as with the import and export of any goods. If a car crosses the border two or more times, it acts in customs legal relations as a vehicle.
The specifics of moving all vehicles are as follows::
1) vehicles traveling across the customs border of the Russian Federation, as well as vehicles transported across this border as goods, are required to stop at places determined by the customs authorities of the Russian Federation. In cases of non-compliance with these requirements, customs authorities have the right to forcefully stop vehicles;
2) the duration of parking of vehicles is determined by the customs authority of the Russian Federation together with the carrier and cannot be reduced to the detriment of customs clearance and customs control;
3) the departure of vehicles from their parking lot is carried out with the permission of the customs authority of the Russian Federation.
Objects of customs legal relations can be transported in accompanied baggage(directly when a person crosses the border ) and in unaccompanied baggage(when moving them by the carrier under a contract of carriage).
A type of transportation of goods in accompanied luggage is forwarding in international mail(letters, parcels, small packages, parcels, etc.) (Chapter 24 of the Labor Code of the Russian Federation).
Organizations postal service at the request of the customs authorities, submit such shipments for customs inspection. International postal items cannot be issued by postal organizations to their recipients or sent outside the customs territory of the Russian Federation without the permission of the customs authority.
It is not allowed to send in international mail items prohibited for import, export or forwarding in accordance with the acts of the Universal Postal Union, as well as those in respect of which restrictions established by law apply.
Certain types of goods are moved across the border pipeline transport and along power lines (Chapter 26 of the Labor Code of the Russian Federation).

7. Classification of goods

All goods transported across the customs border of Russia can be classified on the following basis:
1) depending on the direction of travel, goods are differentiated into imported, exported and transit. Imported goods enter the territory of Russia from another state. In this case, their country of origin can be either another country or the Russian Federation, subject to their previous export. Exported goods are most often produced in Russia and moved to the territory of another state. Transit goods travel from one country to another, moving through the customs territory of the Russian Federation;
2) depending on the country of origin, goods are divided into Russian and foreign. Russian goods have the status of being in free circulation on the customs territory of Russia, i.e. these are goods wholly produced in the Russian Federation, goods released for free circulation on the territory of the Russian Federation, as well as goods made from those listed earlier. All other goods have the status of foreign;
3) goods may be have undergone customs clearance and conditionally released for free circulation. If the customs authorities, by their actions, allowed interested parties to use and dispose of goods in accordance with the conditions of a certain customs regime, such goods are called released or have undergone customs “clearance”. If customs duties have not been paid in respect of goods or have not been submitted Required documents, or other requirements established by law are not met, they are subject to conditional release, their use and disposal is permitted subject to certain restrictions (for example, with the condition of impossibility of alienation);
4) depending on the effectiveness of achieving the goals of customs affairs, three categories of goods can be distinguished:
· goods, the import of which Russia absolutely does not need(for example, wine and vodka products, food, oil). What is needed here is an effective barrier against the penetration of similar goods into Russian market by imposing high import tariff rates;
· goods where competition with domestic producers is possible(e.g. confectionery, knitwear, cars, perfumes). Here tariff rates must be balanced to ensure that imports are available on the market and to allow competition;

9. System of customs authorities of the Russian Federation.

10. Functions of customs authorities.

11. Customs offenses.

12. Country of origin of the goods (concept, purpose, determination procedure).

13. Customs operations and customs procedures (concept, types, correlation).

14. Concept, content and general procedure for customs clearance of goods and vehicles.

15. Simplified procedures for customs clearance of goods.

16. Concept, content and terms of customs declaration of goods and vehicles.

17. Customs declaration forms and the procedure for their application.

18. Concept and status of a customs broker.

19. Concept and status of a customs carrier.

20. Concept and status of the owner of a temporary storage warehouse.

21. Concept and status of the owner of a customs warehouse.

22. Arrival of goods and vehicles to the customs territory of the Russian Federation and the procedure for departure beyond its borders.

23. Concept and classification of documents required for customs purposes.

24. Customs control of goods and vehicles (beginning, periods, completion). Customs control of goods released for free circulation.

25. Forms of customs control and criteria for their application.

26. Methods of customs control (examination, identification, use of technical means).

27. Customs control of goods containing intellectual property.

28. Grounds and procedure for conducting a personal search. Participants of the personal search.

29. Concept and status of customs control zones. Types of customs control zones.

30. General procedure for calculating customs duties, forms and currency of payment.

31. Deadlines for payment of customs duties and the procedure for changing them.

32. Origination, fulfillment and termination of the obligation to pay customs duties. When moving goods across the customs border, the obligation to pay customs duties and taxes arises:

33. The concept of customs duties, types of rates and content of the customs tariff of the Russian Federation.

34. Concept, types and procedure for providing benefits on customs duties.

35. Contents and types of benefits for customs clearance and customs control of goods and vehicles.

36. Concept, types and legal status of payers of customs duties. Bona fide and dishonest purchasers of goods imported into the Russian Federation in violation of customs rules.

37. Collection of customs duties and the procedure for returning overpaid (collected) amounts.

38. Security for payment of customs duties (grounds for application, methods and amount of security).

39. Concept, content and features of the application of customs regimes of release for domestic consumption and export.

40. The concept and content of international customs transit. International customs transit of certain types of goods.

41. Customs regimes of processing in the customs territory and processing for domestic consumption: general and distinctive characteristics.

42. The concept and procedure for applying the customs warehouse regime.

43. Customs value of goods: (purpose, methods of determination, procedure for declaration and control).

44. Release of goods and its application in customs regulation.

46. Customs regime for processing outside the customs territory: concept and procedure for application.

47. Customs regime of temporary import and temporary export: general and distinctive characteristics.

48. Customs regimes for re-import and re-export of goods: concept, purpose, requirements.

49. Legal status of a customs clearance specialist. The procedure for obtaining a qualification certificate and the grounds for its cancellation.

50. Customs regime of destruction: concept, application procedure, requirements.

51. Customs regime of refusal in favor of the state: concept, application procedure, requirements.

52. Customs regime for duty-free trade: concept, application procedure, requirements.

53. Customs regime for the movement of supplies and special customs regimes (concept and content of regimes).

54. Customs clearance and control of goods transported in international mail.

55. Movement by individuals across the customs border of the Russian Federation of goods and cash currency.

56. Movement by individuals across the customs border of the Russian Federation of vehicles.

59. Methods of customs declaration of goods by participants in foreign economic activity (preliminary, periodic, incomplete, etc.). Preliminary declaration of goods

Periodic temporary declaration of Russian goods

60. Customs declaration of goods in electronic form.

1. Customs regulation and customs affairs in the Russian Federation.

In accordance with the Constitution of the Russian Federation, customs regulation is under the jurisdiction of the Russian Federation and consists of establishing procedures and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation (hereinafter referred to as the customs border).

Customs regulation is carried out in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on state regulation of foreign trade activities.

Customs is a set of methods and means of ensuring compliance with customs tariff regulation measures 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 across the customs border.

General management of customs affairs is carried out by the Government of the Russian Federation in accordance with the legislation of the Russian Federation. The federal executive body authorized in the field of customs affairs ensures the direct implementation for customs purposes of tasks in the field of customs affairs and the uniformity of application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.

The Russian Federation participates in international cooperation in the field of customs regulation in order to harmonize and unify the legislation of the Russian Federation with the norms of international law and with generally accepted international practice.

2. Customs law: concept and essence.

Customs law- a branch of Russian law, which is a system of legal norms regulating social relations related to the movement of goods and vehicles across the customs border.

Customs law regulates customs clearance, customs tariffs, special customs procedures, payments, control, responsibility in the customs sphere. This branch of law is a complex branch, as it includes the provisions of many legal branches: constitutional, administrative, civil, financial, tax, criminal, international.

There is no consensus among Russian lawyers about the place of customs law in a unified legal system.

The Customs Code of the Russian Federation regulates relations in the field of customs affairs, including relations in establishing the procedure for moving goods and vehicles across the customs border, relations arising in the process of customs clearance and customs control, appealing acts, actions of customs authorities and their officials, as well as relations regarding the establishment and application of customs regimes, the establishment, introduction and collection of customs duties.

The customs code adopted by the State is in force. Duma on April 25, 2003, approved by the Federation Council on May 14, 2003.

3. Customs legal terminology and its meaning.

CUSTOMS TERMINOLOGY- a set of professional terms used in legal acts regulating the management of customs affairs, as well as in the process of practical implementation of such acts.

Goods- any movable property moved across the customs border, as well as vehicles classified as immovable things moved across the customs border.

Russian goods- goods that for customs purposes have the status of being in free circulation in the customs territory of the Russian Federation, that is, goods not exported from the customs territory of the Russian Federation, completely produced in the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods completely produced or released for free circulation in the customs territory of the Russian Federation;

Foreign goods- goods that are not Russian goods.

Goods under customs control- foreign goods imported into the customs territory of the Russian Federation, before their release for free circulation, their actual crossing of the customs border during export or before their destruction, as well as Russian goods when they are exported from the customs territory of the Russian Federation before actually crossing the customs border;

Vehicles- any sea (river) vessel, hovercraft, aircraft, motor vehicle or unit of railway rolling stock that is used in international transport for paid transportation of persons or for paid or free industrial or commercial transportation of goods, as well as their standard spare parts , accessories and equipment contained in their standard tanks, fuels and lubricants and fuel, if they are transported with vehicles;

Status of goods and vehicles for customs purposes- the presence or absence of prohibitions and restrictions on the use and disposal of goods and vehicles.

Movement of goods and (or) vehicles across the customs border- carrying out actions for the import into the customs territory of the Russian Federation or export from this territory of goods and (or) vehicles in any way.

Import of goods and (or) vehicles into the customs territory of the Russian Federation- actual crossing of the customs border by goods and (or) vehicles. Export of goods and (or) vehicles from the customs territory of the Russian Federation- filing a customs declaration or performing actions directly aimed at the export of goods and (or) vehicles, as well as all subsequent actions with goods and (or) vehicles before they actually cross the customs border.

Illegal movement of goods and (or) vehicles across the customs border- carrying out actions to import into the customs territory of the Russian Federation or export from this territory goods and (or) vehicles in violation of the order.

Customs- the federal executive body authorized in the field of customs affairs, and the customs authorities of the Russian Federation subordinate to it.

Persons- legal entities and individuals.

Russian persons- legal entities located in the Russian Federation, created in accordance with the legislation of the Russian Federation, as well as individuals permanently residing in the Russian Federation, including those registered in the Russian Federation as individual entrepreneurs. Declarant- the person who declares the goods or on whose behalf the goods are declared. Carrier- a person transporting goods across the customs border and (or) transporting goods under customs control within the customs territory of the Russian Federation or who is responsible for the use of vehicles.

Customs Broker- an intermediary who carries out customs operations on behalf and on behalf of the declarant or another person who is entrusted with the duty or who is granted the right to perform customs operations.

Interested people- persons whose interests are affected by decisions and actions of customs authorities in relation to goods and (or) vehicles directly and individually. customs control- a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation.

Customs operations- individual actions in relation to goods and vehicles performed by persons and customs authorities in accordance with the customs clearance of goods and vehicles. Customs procedure- a set of provisions providing for the procedure for performing customs operations and determining the status of goods and vehicles for customs purposes.

customs regime- a customs procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes depending on the purposes of their movement across the customs border and use on the customs territory of the Russian Federation or beyond its borders.

Release of goods- the action of customs authorities, which consists in allowing interested parties to use and (or) dispose of goods in accordance with the customs regime.

Free circulation- circulation of goods in the customs territory of the Russian Federation without prohibitions and restrictions provided for by the customs legislation of the Russian Federation.

Taxes- value added tax and excise tax levied by customs authorities in connection with the movement of goods across the customs border.

Internal taxes- value added tax and excise tax levied on the turnover of goods in the territory of the Russian Federation.

Customs declaration- a document in the prescribed form, which indicates the information required for submission to the customs authority.

Transport documents- bill of lading, invoice or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods and vehicles during international transport.

Commercial documents- invoice, shipping and packing lists and other documents that are used in accordance with international treaties of the Russian Federation, the legislation of the Russian Federation or business customs when carrying out foreign trade and other activities and which, by virtue of the law, agreement of the parties or business customs, are used to confirm the completion of transactions related to the movement of goods across the customs border.

Customs documents- documents compiled exclusively for customs purposes.

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1. Give comparative characteristics legal status customs broker and declarant

One of the main characters in customs legal relations is the declarant. The current customs legislation defines the declarant as a person moving goods and a customs broker (intermediary) declaring, presenting and presenting goods and vehicles on his own behalf. Declaration (in customs law) is a statement to the customs authority in the form established by law about goods and vehicles transported across the border.

Thus, as a declarant, in general case, two persons can act - a person moving goods and independently declaring them, and a customs broker, who is a declarant of goods that were directly moved across the border by another person.

In relation to a customs broker (representative), the identification features are:

a) the status of a Russian legal entity, but not a state-owned enterprise;

b) inclusion in the Register of Customs Brokers;

c) carrying out customs operations on behalf of the declarant or other interested parties on their behalf on a contractual basis (provision of services or performance of work), representation of interests in relations with customs authorities due to the obligation arising from the law or contract;

d) the possibility of limiting the scope of its activities in carrying out customs operations;

e) the presence on staff of at least two employees - customs clearance specialists who have a qualification certificate.

Even a superficial study of the current customs legislation shows that currently the legislator, in principle, seeks to separate the status of a customs broker from the status of represented persons - the declarant and persons responsible for performing customs operations for the release of goods: a customs broker (representative) does not acquire the status of a represented person. However, upon closer examination, this position of the legislator turns out to be unacceptably contradictory, since in customs legal relations the declarant is separated from the customs broker no more than the represented person is separated from his representative in any legal relations. The contradiction is explained by insufficiently clear definitions contained in the customs legislation, namely, the declarant is not the person declaring goods, which would be the most logical, but persons who have the obligation to carry out customs operations for the release of goods, as well as any other persons authorized to in accordance with the civil legislation of Russia, dispose of goods in the customs territory.

The difference between the statuses of a customs broker and a declarant must be sought mainly in the area of their duties and responsibilities, since when performing customs operations, a customs broker has the same rights as a person who authorizes a customs broker to represent their interests in relations with customs authorities.

The duties of a customs broker during customs clearance, or more precisely, in its part related to customs regimes and other customs procedures, are determined by the requirements and conditions established in relation to customs operations necessary for placing goods under a customs regime or other customs procedure. The performance of such operations does not impose on the customs broker the obligation to carry out operations related to the completion of the customs regime, as well as other obligations that are assigned only to the person obliged to carry out operations for the release of goods, the carrier or other person. Thus, the duties of a customs broker are determined by the legislator at the stage of placing goods under customs regimes.

The declarant is obliged to submit a customs declaration and submit the necessary documents and information to the customs authority, at the request of the customs authority to present the declared goods, pay customs duties or ensure their payment. In relation to the latter obligation, the customs broker pays customs duties and taxes, if the content of the customs regime determined for declaring goods provides for their payment. For the payment of customs duties when declaring goods, the customs broker bears the same responsibility as the declarant.

The above provisions make it possible to assert that, firstly, the difference in the status of a customs broker and a declarant comes down to limiting the duties of a customs broker. Secondly, at the stage of placing goods under a customs regime or another customs procedure, there are no grounds to distinguish the rights and obligations of the entities in question.

Relations of the customs broker (representative) with declarants and others interested parties are built on a contractual basis. Refusal of a customs broker (representative) to conclude an agreement if he has the opportunity to provide a service or perform work is not allowed. Accordingly, the relationship between the broker and the declarant is built on the basis of the concluded commission agreement.

The broker’s activities in relation to the declarant are intermediary in nature, the economic status of the customs broker as an intermediary is established within the framework of regulation of customs affairs and is not absolute in nature, but relates exclusively to legal relations arising within the framework of customs affairs, and not within the framework of property turnover regulated by civil legislation .

2. Calculate the customs value of a batch of textile products supplied under a sales contract from Copenhagen to Moscow. Basic conditions - FOB Copenhagen airport, lot size - 1000 kg, product price - $9 per kg. Transport costs: packaging $10, delivery to departure airport - $25, transportation from departure airport to destination port $725, removal from destination airport $100, insurance $14

To determine the customs value of goods imported into the Russian Federation, six methods are used in a given order:

1) at the transaction price of imported goods;

2) at the price of a transaction with identical goods;

3) at the price of a transaction with similar goods;

4) subtracting the cost;

5) adding value;

6) backup method.

The main method for determining the customs value for purchase and sale transactions (i.e. transactions on a value basis) is valuation based on the transaction price of imported goods (method 1). Therefore, we will estimate the customs value of the goods based on the specified method.

The customs value of goods imported into the customs territory of the Russian Federation is the transaction value, that is, the price actually paid or payable for the goods when they are sold for export to the Russian Federation

Lot size - 1000 kg.* 9 = $9000

When determining the customs value of imported goods using the method based on the transaction value of imported goods, the following must be added to the price actually paid or payable for these goods:

1) expenses in the amount in which they are incurred by the buyer, but which are not included in the price actually paid or payable:

for the payment of remuneration to the agent (intermediary), with the exception of remunerations paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;

for packaging, if for customs purposes it is considered as a single whole with goods;

for packaging, including cost packaging materials and packaging works;

2) the appropriately allocated cost of the following goods and services directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale for export to the Russian Federation of the goods being valued, in an amount not included in the price actually paid or payable :

raw materials, materials and components that are an integral part of imported goods;

tools, dies, molds and other similar items used in the production of imported goods;

materials used in the production of imported goods;

design, development, engineering, design work, design, decoration, drawings and sketches produced (performed) in any country, with the exception of the Russian Federation, and necessary for the production of the goods being valued;

3) payments for the use of intellectual property (with the exception of payments for the right of reproduction in the Russian Federation), which relate to the goods being valued and which the buyer must directly or indirectly pay as a condition of the sale of such goods, in an amount not included in the price actually paid or payable, provided that such payments relate only to goods imported;

4) any part of the income received as a result of the subsequent sale, other disposal or use of goods, which is directly or indirectly due to the seller;

5) expenses for transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Russian Federation;

6) expenses for loading, unloading or transhipment of goods and carrying out other operations related to their transportation (transportation) to the airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation;

7) insurance costs in connection with the international transportation of goods.

Accordingly, the price includes:

Packaging - 10 dollars

Delivery to departure airport - $25

Transportation from airport to port - $725

Airport pickup - $100

Insurance - $14

Thus, customs value goods is: 9000+10+725+100+25+14=9874 dollars. Subject to recalculation into rubles.

3. Determine the product code according to the foreign economic activity product nomenclature: tires for trucks with a load index of more than 121:9:00Р200 - 4 0

customs broker declarant legislation

Determination of the code of the desired product is carried out in accordance with the Product Nomenclature foreign economic activity.

The product you are looking for is in group 40. “Rubber, rubber and products made from them”, subgroup 4011 - new rubber tires.

Has code 4011 20 900

4. A detachment of border troops detained Russian citizen Shaposhnikov in the area of the village of Kudryaevka, Isilkul district, Omsk region, who was driving a GAZ car - 3 110 in the direction of the village of Karaganda r. Kazakhstan. During the search, spare parts for cars and car care products were found in the trunk of the car. The materials on the administrative offense case were transferred to the Isilkul customs post for resolution on the merits. Qualify the action. Are the squad's actions legal?

All goods and vehicles transported across the customs border are subject to customs clearance and customs control in the manner and on the terms provided for by the Labor Code of the Customs Union.

In accordance with the Customs Code of the Customs Union, the movement of goods and vehicles across the customs border represents the commission of actions for the import into the customs territory of the Russian Federation or for the export from this territory of goods and vehicles in any way.

In this case, import means the actual crossing of the customs border by goods and vehicles and all subsequent actions with goods and vehicles provided for by the Customs Code before their release by customs authorities, and export means the submission of a customs declaration or the performance of actions directly aimed at the export of goods and vehicles from the customs territory, as well as all subsequent actions with goods and vehicles provided for by the Customs Code of the Customs Union before they actually cross the customs border.

It can be assumed that Shaposhnikov did not pass through the border checkpoint. Accordingly, Shaposhnikov’s actions can be classified as the commission of an offense under Art. 16.1 of the Code of Administrative Offenses of the Russian Federation - Violation of the procedure for the arrival of goods and (or) vehicles of international transportation into the customs territory of the Customs Union by importing them in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the member states of the Customs Union or outside the working hours of customs authorities or carrying out actions directly aimed at the actual crossing of the customs border of the Customs Union by goods and (or) vehicles of international transportation upon their departure from the customs territory of the Customs Union in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the member states of the Customs Union or outside working hours of customs authorities or without the permission of the customs authority, entails the imposition administrative fine on citizens and legal entities in the amount of one-half to three times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense; for officials - from ten thousand to twenty thousand rubles. In accordance with Part 1 of Art. 23.8 of the Code of Administrative Offences, provided for in Parts 1 and 3 of Art. 16.1 of the Code are considered by the customs authorities.

In accordance with Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, the following have the right to consider cases of administrative offenses:

1) leader federal body executive power authorized in the field of customs affairs, his deputies;

2) heads of regional customs departments, their deputies;

3) heads of customs, their deputies;

4) heads of customs posts - about administrative offenses committed by individuals.

Accordingly, this offense can legitimately be considered by the head of the Isilkul customs post. Protocol in accordance with Part 1 of Art. 23.3 of the Code of Administrative Offenses of the Russian Federation also constitutes the specified bodies. In accordance with current legislation Border troops do not have the right to draw up a protocol on the commission of the offense in question. Therefore, in this part (drawing up case materials, protocol) their actions cannot be considered lawful.

WITHlist of sources used

1. Customs Code of the Customs Union (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 No. 17))

4. Bakaeva O.Yu. Customs fiscal revenues: legal regulation / Ed. N.I. Khimicheva. M., 2015.

5. Moiseev V.N. Customs duties in the system of mandatory payments M., 2010

6. Sorokina M.N. Customs duty as main customs fee: Fundamentals of Legal Regulation M., 2011.

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