Customs authorities of the Russian Federation. Specialized customs authorities Customs authorities of the Russian Federation and customs representatives

Purpose and functions of customs authorities. As already noted, an obligatory participant in customs legal relations is a special type of public authority - customs authorities. They are a special subject of customs legal relations and deserve special study, especially since the system of customs authorities of our country and their competence is quite complex.

The term “customs authorities” is used by current laws - they are not identified in the Constitution as a special component of the state mechanism.

Customs authorities can be defined as government bodies intended to directly implement, through special methods, government activities in the field of customs and other related areas and vested with special powers for this purpose.

Customs authorities are classified as the executive branch of government, since their function is to implement law in the customs sphere. Their main goal is to organize the process of transporting goods and vehicles across the customs border, maintaining and protecting a certain procedure for carrying out such transportation and preventing violations of this order. Therefore, customs authorities can be described as law enforcement. As law enforcement agencies, customs authorities protect the economic sovereignty and economic security of Russia, the rights and legitimate interests of participants in customs legal relations. Customs authorities are authorized to carry out state coercion in order to combat crimes and administrative offenses in the customs sphere.

Customs authorities are part of the structure of federal authorities; the creation of customs authorities at the regional level and in the constituent entities of the Federation is not allowed. State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations cannot interfere with the activities of customs authorities when they carry out their functions.

Customs authorities carry out both executive and administrative activities. Both of these types of activities are closely interrelated. The administrative activities of customs authorities are carried out strictly within the framework of the provisions defined by customs law, and any actions or decisions of customs authorities of an administrative nature can be appealed in an official or judicial manner.

Among the most important regulatory legal acts containing regulations on customs authorities, one can highlight the Customs Code (Section V, Ch. 39-42, Art. 401-437), Decree of the Government of the Russian Federation dated August 21, 2004 No. 429 “On Federal Customs Service" and some other acts.

In accordance with Art. 402 of the Customs Code, the system of customs authorities of Russia includes (in descending order):

1) the federal service authorized in the field of customs affairs. Currently, such a central government body is the Federal Customs Service (until June 2004, the State Customs Committee - State Customs Committee of Russia), which is under the jurisdiction of the Ministry of Economic Development and Trade of the Russian Federation;

2) regional customs departments;

3) customs;

4) customs posts.

In accordance with Art. 403 of the Customs Code of the Russian Federation, customs authorities in our country perform the following main functions:

Carry out customs clearance and customs control, create conditions that facilitate the acceleration of trade turnover across the customs border;

Collect customs duties, taxes, anti-dumping, special and countervailing duties, customs duties, control the correctness of calculation and timely payment of these duties, taxes and fees, take measures for their forced collection;

Ensure compliance with the procedure for moving goods and vehicles across the customs border;

Ensure compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods moved across the customs border;

Ensure, within their competence, the protection of intellectual property rights;

They fight smuggling and other crimes, administrative offenses in the field of customs affairs, suppress illegal trafficking across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, endangered species of animals and plants, their parts and derivatives, intellectual property , other goods, and also provide assistance in the fight against international terrorism and suppression of illegal interference at airports of the Russian Federation in the activities of international civil aviation;

Carry out, within their competence, currency control of operations related to the movement of goods and vehicles across the customs border, in accordance with the legislation of the Russian Federation on currency regulation and currency control;

Maintain customs statistics of foreign trade;

Ensure the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, carry out cooperation with customs and other competent authorities of foreign states, international organizations dealing with customs issues;

Provide information and consultation in the field of customs affairs, provide state bodies, organizations and citizens with information on customs issues in the prescribed manner;

Conducting research work in the field of customs affairs.

Article 408 of the Customs Code assigns to the customs authorities the following powers necessary to perform the above functions:

1) take measures provided for by the Customs Code and other regulatory legal acts related to the field of customs legislation in order to ensure compliance with the customs legislation of the Russian Federation;

2) demand documents, information, the presentation of which is provided for by the Customs Code;

3) check citizens and officials participating in customs operations for documents proving their identity;

4) require from individuals and legal entities confirmation of authority to perform certain actions or carry out certain activities in the field of customs affairs;

5) carry out, in accordance with the legislation of the Russian Federation, operational investigative activities for the purpose of identifying, preventing, suppressing and solving crimes, the production of urgent investigative actions and inquiries for which is assigned by the criminal procedural legislation of the Russian Federation to the jurisdiction of customs authorities, identifying and identifying persons, their preparing, committing or having committed, as well as ensuring their own safety;

6) carry out urgent investigative actions and inquiries within the limits of their competence and in the manner determined by the criminal procedural legislation of Russia;

7) carry out proceedings in cases of administrative offenses and hold persons accountable for committing administrative offenses in accordance with the legislation of the Russian Federation on administrative offenses;

8) use, in urgent cases, means of communication or vehicles belonging to organizations or public associations (except for means of communication and vehicles of diplomatic missions, consular and other institutions of foreign states, as well as international organizations), to prevent crimes in the field of customs affairs, prosecution and detention of persons who have committed such crimes or are suspected of committing them; property damage incurred in such cases by the owners of communication means or vehicles is compensated by the customs authorities at the request of the owners of communication means or vehicles in the manner determined by the Government of the Russian Federation;

9) detain and deliver to the office premises of the customs authority or to the internal affairs bodies of the Russian Federation persons suspected of committing crimes, who have committed or are committing crimes or administrative offenses in the field of customs affairs, in accordance with the legislation of the Russian Federation;

10) document, video and audio record, film and photograph facts and events related to the movement of goods and vehicles across the customs border and the transportation, storage of goods under customs control, and cargo operations with them;

11) receive from government bodies, organizations and individuals information necessary to perform their functions, in accordance with current legislation;

12) issue warnings in writing to the heads of state bodies, organizations, enterprises, public associations, as well as citizens with demands to eliminate violations of the customs legislation of the Russian Federation and monitor compliance with these requirements;

13) submit claims and applications to courts or arbitration courts:

On the forced collection of customs duties and taxes from persons who refuse to pay them voluntarily;

On foreclosure of goods for payment of customs duties and taxes;

In other cases provided for by current Russian legislation;

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

15) exercise other powers provided for by current Russian legislation.

Structure of customs authorities in Russia. At the top of the hierarchical ladder of customs authorities is the Federal Customs Service of Russia, a central body under the jurisdiction of the Ministry of Economic Development and Trade. The legal status of this customs authority is determined by Decree of the Government of the Russian Federation of August 21, 2004 No. 429 “On the Federal Customs Service”.

This regulatory legal act lists several dozen functions of this body for control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses. The most important of them:

Collection of customs duties, taxes and other obligatory customs payments, control of the correctness of calculation and timely payment of these duties, taxes and fees, measures for their forced collection;

Ensuring compliance with established prohibitions and restrictions in relation to goods transported across the customs border of the Russian Federation, combating violations of established customs rules;

Ensuring uniform application by customs authorities of the customs legislation of the Russian Federation;

Carrying out customs clearance and customs control;

Ensuring, within its competence, the protection of the rights and freedoms of citizens;

Maintaining customs statistics;

Information and consultation free of charge on customs issues for participants in foreign economic activity;

Carrying out, within the competence of currency control determined by law, operations related to the movement of goods and vehicles across the customs border of the Russian Federation;

Carrying out inquiries, proceedings in cases of administrative offenses (including the commission of urgent investigative actions) and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses;

Carrying out operational investigative activities in accordance with the legislation of the Russian Federation;

Consideration of complaints against decisions, actions (inaction) of customs authorities and their officials;

Interaction in the prescribed manner with government authorities of foreign states and international organizations in the established field of activity, including representing, on behalf of the Government of the Russian Federation, the interests of the Russian Federation in the World Customs Organization (Customs Cooperation Council) and other international organizations;

Implementation of customs development programs in the Russian Federation.

The Federal Customs Service is headed by a director appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Economic Development and Trade of the Russian Federation. The head of the Federal Customs Service has a first deputy and four more deputies.

The structure of the Federal Customs Service is presented below in sufficient detail.

There are eight main departments: Main Organizational Inspectorate Directorate (office of the Chairman of the Federal Customs Service of Russia); Main Directorate for Organization of Customs Control; Main Directorate for Combating Smuggling; General Directorate of Commodity Nomenclature and Trade Restrictions; Main Directorate of Logistics Support; Main Directorate of Federal Customs Revenues; Main Financial and Economic Department; General Directorate of Information Technologies;

There are also 11 departments: Human Resources Department; Office of Exchange Control; Customs Cooperation Department; Business management; Control and Audit Department; Legal management; Department of Internal Security; Customs Inspection Department; Department of Customs Statistics and Analysis; Department of Customs Investigations and Inquiry; Directorate for the organization of security forces.

Directly subordinate to the Federal Customs Service are the customs houses of central subordination: Vnukovo, Domodedovo, Sheremetyevsk, Central Basic, Central Energy, as well as specialized units: the Russian Customs Academy and the Dog Training Center of the Federal Customs Service of Russia.

The territorial divisions of the FCS are seven regional customs departments, which include the following customs offices:

Central Customs Administration - Belgorod, Bryansk, Vladimir, Voronezh, Zelenograd, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow Eastern, Moscow Western, Moscow Northern, Moscow Southern, Noginsk, Oryol, Podolsk, Ryazan, Smolensk, Tambov, Tver, Tula, Shchelkovo, Yaroslavl, Central Excise, Central Operational and Central Rear;

North-Western Customs Administration - Arkhangelsk, Bagrationovskaya, Baltic, Velikolukskaya, Vologda, Vyborg, Kaliningrad, Kaliningrad operational,

Kingisepp, Kostomuk, Murmansk, Neman, Novgorod, Petrozavodsk, Pskov, Pulkovo, St. Petersburg, Sebezh, Sortavala, Syktyvkar, North-Western excise, North-Western operational, North-Western rear, as well as a specialized unit - Canine Center North-Western Western Customs;

Southern Customs Department - Adygea, Astrakhan, Volgograd, Dagestan, Ingush, Kabardino-Balkarian, Kalmyk, Karachay-Cherkess, Krasnodar, Millerovsk, Mineralovodsk, Novorossiysk, Rostov, North Ossetia, Sochi, Stavropol, Taganrog, Tuapse, Chechen, Southern operational;

Volga Customs Administration - Bashkortostan, Kirov, Mari, Mordovian, Nizhny Novgorod, Orenburg, Orsk, Penza, Perm, Samara, Saratov, Tatarstan, Togliatti, Udmurt, Ulyanovsk, Chuvash, Privolzh operational;

Ural Customs Administration - Yekaterinburg, Koltsovsk, Kurgan, Magnitogorsk, Nizhny Tagil, Tyumen, Khanty-Mansiysk, Chelyabinsk, Yamalo-Nenets, Ural operational;

Siberian Customs Administration - Altai, Bratsk, Buryat, Gorno-Altai, Transbaikal, Irkutsk, Kemerovo, Krasnoyarsk, Naushkinsk, Novosibirsk, Omsk, Tolmachevsk, Tomsk, Tyvin, Khakass, Chita, East Siberian operational, Siberian operational, Siberian rear;

Far Eastern Customs Department - Amur, Birobidzhan, Blagoveshchensk, Vanino, Vladivostok, Grodekovsk, Kamchatka, Magadan, Nakhodka, Sakhalin, Ussuriysk, Khabarovsk, Khasan, Chukotka, Yakutsk, Far Eastern operational.

Regional customs departments manage customs affairs in their region, which (as well as the creation, reorganization and liquidation of departments and their divisions) is determined by the Federal Customs Service of Russia. The tasks of regional customs departments include organizing customs affairs, ensuring timely transfer of customs payments to the federal budget, generalizing and analyzing customs practices, developing and implementing, within their competence, measures aimed at ensuring the unity of the customs territory of Russia, its economic security in terms of customs affairs, the fight against smuggling and other customs offenses, organizational, logistical, financial, personnel, social and other support for its activities and the activities of subordinate bodies. The legal status of regional customs departments is regulated by Order of the State Customs Committee of the Russian Federation dated October 10, 2002 No. 1082, approving the General Regulations on the Regional Customs Department.

Customs matters fall exclusively under the jurisdiction of federal government bodies and are carried out directly by customs authorities, which are classified as law enforcement agencies. According to paragraph 1 of Art. 401 of the Labor Code, customs authorities constitute a single federal centralized system, which includes (clause 1 of Article 402 of the Labor Code):
1) federal service authorized in the field of customs affairs;
2) regional customs departments;
3) customs;
4) customs posts.

The system of customs authorities also includes institutions that are not law enforcement agencies, which are under the jurisdiction of the Federal Customs Service of Russia to ensure the activities of customs authorities (clause 4 of Article 402 of the Labor Code).

The customs authority is understood as a federal state executive body endowed with special competence in the field of customs affairs and performing the functions assigned to it for the development of foreign trade.

The central apparatus of the customs authorities system is the Federal Customs Service of the Russian Federation (FCS of Russia). In accordance with the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26, 2006 No. 459 “On the Federal Customs Service”, the Federal Customs Service of Russia is an authorized federal executive body that, in accordance with the legislation of the Russian Federation, carries out the functions of developing state policy and regulatory legal regulation, control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

In order to exercise powers in the field of customs affairs, the Federal Customs Service of Russia has the right:
a) create, reorganize and liquidate customs posts, specialized customs authorities, the competence of which is limited to certain powers to perform certain functions assigned to customs authorities, or carry out customs operations in relation to certain types of goods;
b) determine the region of activity of customs authorities;
c) approve general or individual provisions on customs authorities.

Subordinate bodies in relation to the Federal Customs Service of Russia are regional customs departments, as well as customs houses of central subordination (Vnukovo, Sheremetyevskaya, Domodedovo customs, Central excise customs, Central energy customs, Central base customs, Central customs - canine center of the Federal Customs Service of Russia).

According to the types of tasks being solved, all regional customs departments can be divided into several groups: 1) territorial or general regional customs departments; 2) specialized regional customs departments.

Territorial regional customs departments were created in accordance with the boundaries of federal districts. Specialized regional customs departments are designed to facilitate the normal operation of the entire system of customs authorities in certain areas of the functions they perform (law enforcement, control, etc.). The specialized regional customs departments are:
Regional Customs Department of Radioelectronic Security of Customs Infrastructure Facilities;
Regional operational search department;
Central Forensic Customs Administration;
Regional customs department of security organization.

The functions of direct customs control, customs clearance, prevention of smuggling, as well as the functions of collecting and analyzing statistical information are performed by customs houses and customs posts. From the point of view of location, customs offices are divided into border and internal: border customs check the availability and correctness of filling out documents presented for customs purposes; internal customs offices carry out customs and personal inspections, check documents, and audit the financial and economic activities of enterprises - subjects of foreign trade activities. The actual procedures of customs control and customs clearance of goods are usually handled by customs posts. In other words, customs posts are empowered to receive and verify cargo customs declarations. Regional customs departments, customs houses and customs posts operate on the basis of general or individual provisions approved by the Federal Customs Service of Russia in agreement with the federal ministry authorized in the field of customs affairs. Customs posts may not have the status of a legal entity (clause 3 of Article 402 of the Labor Code of the Russian Federation). Carrying out customs business, customs authorities are at the same time bodies of state customs control, and also have the authority to carry out currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation. When resolving law enforcement issues, customs authorities have the status of investigative bodies, subjects of operational investigative activities, and also have the right to carry out proceedings in cases of administrative offenses.

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Documentation

In the system of customs authorities of Russia, as already mentioned, there are also a number of “specialized” regional customs departments and other “specialized” customs authorities. The peculiarity of specialized RTUs lies, first of all, in the fact that they are created for the organization and direct management of certain areas of activity of customs authorities. Their peculiarity is also that the region of activity of such RTUs is the entire territory of the Russian Federation, and not a separate region.

The first specialized RTU - the Regional Customs Directorate for Combating Customs Offenses - was created by Order of the State Customs Committee of Russia dated November 30, 1995 No. 722 in order to organize effective work within the customs authorities to identify, prevent, suppress and investigate customs offenses. This RTU is the central structural unit of the Russian customs authorities to combat smuggling, other crimes in the field of customs, as well as violations of customs rules. Its activities, including the subordination of law enforcement units of customs authorities to it, are regulated in sufficient detail by the regulatory legal acts of the State Customs Committee of Russia.

Later, other specialized regional customs departments began to appear. For example, by Order of the State Customs Committee of Russia dated June 23, 1997 No. 371, in order to implement the tasks of ensuring radio-electronic security of customs infrastructure facilities, countering technical penetration into them and to ensure a set of measures to protect confidential customs information, the Regional Customs Department of Radio-electronic Security of Customs Infrastructure Facilities was created . In order to increase the reliability of customs control, improve the forms and methods of operational and official activities, create favorable conditions for foreign economic activity, as well as ensure proper operational management of customs authorities located at international airports in Russia, the Order of the State Customs Committee of the Russian Federation of March 9, 1998 No. 474 created the Regional customs department of air transport. There is also a Regional Customs Administration for Special Programs, a Regional Information and Technical Customs Administration, a Regional Customs Administration for Logistics Support and a number of others.

The territorial principle of the organization and functioning of customs also does not exclude the possibility of their specialization - specialization of customs affairs under certain circumstances. For example, Chkalovskaya customs, formed in 1984 on the basis of a separate post of Sheremetyevo customs, specializes in customs clearance and customs control of military transport aviation in the Moscow region. The energy customs, the legal status of which is determined by the relevant regulations on it, specializes in customs control over the movement of energy resources across the customs border of the Russian Federation. The system of customs authorities has also created the Central Excise Customs, specializing in customs clearance and customs control of excisable goods. The practice is that the creation of customs houses specializing in customs clearance and control over the movement of a number of other specific goods across the customs border (for example, diamonds and precious metals, radioactive materials, etc.) has become very relevant today.

They do not deal with customs clearance and control, but the so-called “operational” customs houses created in a number of customs regions (Central, North-Western, Southern, Volga and a number of others) are also specialized. These customs offices were created in order to implement the Federal Law of the Russian Federation “On Operational-Investigative Activities” of August 12, 1995 and to strengthen the fight against customs offenses.

Among customs posts, it is also possible to specialize in customs clearance and control over the movement of certain types of goods. For example, the structure of some customs departments includes excise customs posts, the main purpose of which is to carry out customs clearance and carry out customs control over the import and sale of excisable goods in the customs territory of Russia, subject to marking with excise duty stamps and special stamps, as well as control over timely and the full receipt into the federal budget of funds payable for the import of excisable goods into the country.

Customs authorities are part of law enforcement agencies that protect economic security and sovereignty, control the conditions and procedure for the movement of goods and transport across the border, collect and process appropriate payments.

Goals

The customs border is the parameters of free warehouses and economic zones. And also all the borders of the territory of the Russian Federation. This customs territory is ensured by law and order, protection of the rights and interests of all citizens, society, organizations and the state through a system of certain bodies. Violations of legislation and regulations in this area (for example, cases of smuggling) entail criminal and administrative liability.

Customs authorities exist for both economic and law enforcement purposes. The latter are aimed at maintaining the security of the state, the environment, health and life of people. The economic goals pursued by customs authorities are replenishing state budget revenues and protecting the interests of Russian producers by establishing restrictions, quotas and tariffs.

Tasks

The Constitution of the Russian Federation prescribes the exclusive monopoly of the state over all customs activities. This is ensured by a number of factors:

Unified customs policy.
Unity of border and territory.
A unified system and general regulation of activities carried out by customs authorities.

The organization and legal basis are determined by the Customs Code of the Russian Federation, as well as individual laws and regulations, and international treaties. If other countries with Russia establish other rules not provided for by domestic legislation, then, according to the Constitution, the rules of international treaties can be applied. The tasks that the customs system solves are the following:

Development of appropriate policy for the Russian Federation, its implementation.
Participation in organizing and improving the department's system.
Ensuring the unity of the customs territory and the security of the Russian economy.
Protecting the interests of the Russian economy.
International cooperation in the field of customs issues and problems.

Customs system

This is a single centralized system, which includes the following government bodies:

State Customs Committee of the Russian Federation.
Customs departments in the regions of the Russian Federation.
The departments themselves.
Posts.

There are also special units in this system: laboratories, scientific, research and educational institutions, computer centers, other organizations and enterprises. The customs authorities of the Russian Federation are headed by the State Customs Committee with a chairman. He is appointed and dismissed by the President of Russia. The board, formed as an advisory body under the chairman, considers the most important issues. It includes not only a chairman and deputies, but also other competent employees. The Committee also has an Advisory Council that controls the customs authorities of the Russian Federation. It also reviews and analyzes departmental policies.

Customs Committee

The system of customs authorities is headed, as already mentioned, by the State Customs Committee. This department manages all lower levels structural divisions. It consists of many departments distributed in areas of activity: control, revenue, analysis and statistics, legal and customs departments, centers of currency control, security, combating smuggling and crimes in this area. The State Customs Committee of Russia carries out control and organizational functions, determines the relevant bodies of the Russian Federation, reorganizes and liquidates specialized departments, and determines the legal status.

Customs departments

The activities of customs authorities in the regions are carried out on the basis of the organization customs affairs. This also includes the management of posts in this territory, which does not at all coincide with the administrative division of Russia. They finance subordinate units, interact with local government and other law enforcement agencies and commercial structures.

Currently, ten regional customs departments have been created and operate in Russia. These are Tatar, Dagestan, West Siberian, Moscow, Ural, Volga, East Siberian, North Caucasian, Far Eastern and Northwestern. There are border customs and internal ones. That is, those that are created on the border and those that operate inside the country. Customs is a legal entity that has its own seal and its own bank accounts. This allows it to carry out customs regulation independently.

the customs post

This is a fully authorized unit. An object capable of carrying out control and clearance in a specific territory of a certain point is a customs post. It is not a legal entity in itself, but performs the following functions:

Collection of customs duties, taxes and other customs payments.
Ensuring compliance with permitting procedures in the movement of transport and goods across the border of the Russian Federation.
Combating smuggling and other violations of customs rules and tax laws.
Profile statistics of foreign trade and special data for the Russian Federation.
Commodity nomenclature of foreign economic activity.
Control over the export from the country of strategic and other vital materials for the interests of the Russian Federation.
Currency control is within the competence.
Compliance with all international obligations relating to customs.
Many other features.

Customs control authorities

They are staffed by authorized persons. It is they who exercise control in this area. The customs authorities of the Russian Federation also carry out control by checking information and documents. Department employees conduct inspections of vehicles, goods and individuals through registration, oral questioning, checking all reporting systems, inspecting territories and storage warehouses, duty-free trade points and free zones. In a word, all those places where appropriate control must be carried out.

Since customs regulation is one of the functions of the state apparatus of the Russian Federation, the management of this entire area also falls within the competence of control. The Federal Customs Service of the Russian Federation has the right to create the necessary auxiliary structures. These are customs institutions, authorities and enterprises, as well as representative offices abroad. This is a single centralized system where regulation is carried out systematically and continuously.

Functions

In the light of the law on customs regulation, these bodies are assigned the following functions.

Monitoring and improving the method of operations necessary at the border.
Assistance in the development of Russian foreign trade, foreign economic relations of all entities, and in accelerating trade turnover.
Maintaining special statistics of customs and foreign trade.
Collection of taxes, compensation, special, anti-dumping duties. Collection of fees, as well as monitoring the timeliness of payment and correct calculation.
Maintaining order when moving international transport and goods across the border of the Customs Union.
Compliance with restrictions and prohibitions regarding goods imported and exported from the Russian Federation, which are established by law.
Protection of intellectual property rights.
Identification, prevention, and then suppression of administrative offenses and crimes within the competence of the authorities.
Taking measures to protect public order, state security, human health and life, his morality, to protect the environment, animals and plants, as well as protecting the interests of consumers of goods imported into the Russian Federation.
Control of currency transactions that are associated with the movement of goods to and from the Russian Federation across the border.
Assistance in the development of the transit and export potential of the Russian Federation, optimization of the export structure and promotion of the interests of domestic producers.
Anti-money laundering measures obtained from crime. As well as the financing of terrorism when moving currency, securities and traveler's checks across the border.
Information and advice on customs matters, clarification of rights and obligations to interested parties, assistance to participants in foreign economic relations when carrying out operations at customs.
Fulfillment of the international obligations of the Russian Federation in the field of customs, cooperation with the competent authorities of other states, as well as organizations that deal with this matter.
Research and development in the field of customs activities.

Based on the above, the functions of customs authorities can be classified as follows. The first group is the main ones, that is, external, sectoral. They can be implemented only at the level of administrative relations: customs control, information, collection of payments, provision of benefits, and so on. The second group provides management of organs. These are internal functions - financial, planning, personnel, logistics and other activities that ensure work of an organizational nature.

Rights of customs authorities

When performing the functions assigned to them, customs authorities may use the following rights:

Request information and documents.
Check with officials and citizens participating in customs operations for an identity document.
Require legal entities and individuals to confirm their authority to operate.
Carry out operational investigative activities in order to identify, prevent, suppress and solve a crime within the competence determined by the legislation of the Russian Federation.
Carry out urgent investigative actions and inquiries within the limits of competence and in the order determined by the legislation of the Russian Federation.
Bring to administrative responsibility.
Use means of communication or transport belonging to public associations or organizations to prevent crimes.
Detain and deliver to office premises persons who are suspected of committing crimes, administrative offenses or those who are within the borders of customs affairs.
Documentation, audio and video recording, photography and filming of events and facts that are related to the import into and export from the Russian Federation of goods, with transportation and storage that are under the control of customs, as well as cargo transportation or other operations.
Numerous other rights.

State authorities in the constituent entities of the Russian Federation, as well as local self-government and any public organizations are prohibited from interfering in the activities of customs departments when they perform relevant functions.

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