Legal encyclopedia. Letter T

CUSTOMS CONTROL

- a set of organizational and legal measures implemented by the customs authorities of the Russian Federation in order to ensure compliance with the customs legislation of the Russian Federation.

During the TK, crimes and other offenses in the field of customs are identified and prevented.

TK is conducted exclusively by the customs authorities of the Russian Federation. The objectives of customs control:

1) observance by participants of external-

Economic activity of customs,

Tax, administrative, criminal

Legislation;

2) protection of state and public

Security, economic interests

Russian Federation;

1. Protection of public order;
2. Detection, prevention and suppression of offenses and crimes in the field of customs;

5) protection of legitimate interests, rights and freedoms of individuals and legal entities.

Place TK - TK zone. They are created in order to conduct TK in the form of customs inspection or customs examination of goods and vehicles, their storage and movement under customs supervision. Goods are checked only in the zones of the TK. TK zones are created along the customs border, in the places of production of customs clearance, the performance of customs operations, in places of goods transfer, their inspection and inspection, in places of temporary storage. The implementation of production and other commercial activities, the movement of goods, vehicles across the borders of TK zones and within their boundaries are allowed with the permission of the customs authorities and under their supervision. Access to TK zones is allowed upon prior notification to the customs authorities.

T.K .:

1) are constants. Are created with regular

Finding in them the goods that are subject to

T. K .;

2) temporary. Are created for

Production of customs clearance out of place

Customs operations for the period of their

Commission or if necessary to carry out inspection or inspection of goods and vehicles found by customs authorities outside permanent areas TK Forms of customs control:

1. Verification of documents and information;
2. Oral interview;
3. Obtaining explanations;
4. Customs supervision;

1. Customs inspection of goods and vehicles;
2. Customs inspection of goods and vehicles;

7) personal search;

8) checking the marking of goods

Special stamps, the presence on them

Identification signs;

9) inspection of premises and territories for purposes

Customs control;

10) customs audit.

Objects T.K .:

1) goods and vehicles,

Transported across the customs border

In the accompanied and

Unaccompanied baggage, international

Postal items;

2) compliance with the established restrictions on

Use and disposal of goods and vehicles.

The customs authorities exercise control over the fulfillment of obligations on the re-importation of previously exported Russian goods or on the return import of processed products, if they are subject to mandatory re-importation into the customs territory of the Russian Federation.

The termination of TK is considered the day of placing goods under the customs regime or the day of completion of the customs regime:

1) release of goods for domestic

Consumption;

1. destruction;
2. Refusal in favor of the state. Russian goods are considered to be

Under TK at their export from the moment of acceptance of the customs declaration or fulfillment of the actions directed on export of the goods;

1. Documents containing information about goods and vehicles transported across the customs border of the Russian Federation;
2. Activities of individuals as customs brokers, customs carriers, owners of temporary storage warehouses, owners of bonded warehouses, owners of duty-free shops;

6) payment of customs duties;

7) an individual (when exercising

Personal inspection).

The participants in TK are distinguished - the subjects under control.

Controlled subjects carry out proper behavior. Relations between customs authorities and other TK participants are based on the principle of subordination. TK participants can be collective and individual. Subjects of TK are:

1) customs authorities and their officials

Persons;

2) subjects that move goods and

Vehicles through customs

Border of the Russian Federation;

3) persons who assist in the

Conducting TK (experts, witnesses,

Experts, medical workers).

TK is based on a system of interrelated principles. Principles of TK:

1) the principle of legality, in which all

The actions of TK participants should not

Contradict the customs legislation

The Russian Federation and the international-

Legal norms and principles;

2) the principle of respect for rights and freedoms

Subjects of foreign economic activity. Officials of customs authorities are obliged to respect the legitimate interests of controlled entities. Actions aimed at humiliating human dignity are not allowed. During the conduct of TK, unlawful damage to the carrier, declarant, their representatives, owners of temporary storage warehouses, bonded warehouses, other interested parties, as well as goods and means of transportation can not be caused. Caused losses are subject to reimbursement by the customs authorities in full, including lost profits. Losses caused by lawful actions are not refundable;

3) the principle of selectivity. Customs authorities are limited to TK forms, sufficient to ensure compliance with customs legislation. When choosing forms, the risk management system is used-the probability of non-compliance with the customs legislation of the Russian Federation. The risk management system is based on the use of the resources of customs authorities to prevent violations of the customs legislation of the Russian Federation, which:

A) are of a sustainable nature;

B) involve evasion of payment

Customs payments;

C) undermine competitiveness

Domestic manufacturers;

D) undermine the important interests of the state;

E) enforcement of which

Is entrusted to the customs authorities;

1. Principle of humanity. The customs bodies use technical means that are safe for life and health of man, animals and plants, and also do not cause damage to goods and vehicles, persons subjected to customs control;
2. Principle of efficiency. TK is conducted in a reasonably short time. When customs clearance of goods, the customs declaration and other documents submitted to the customs authority shall be verified no later than 3 working days from the date of acceptance by the customs body of the customs declaration, submission of documents and presentation of goods. Shorter terms can be established. The customs body has the right to extend the period for checking goods, customs declaration, other documents and information;

6) the principle of cooperation. Used in

To improve T.K.

The State Customs Committee cooperates with the customs authorities of foreign states, concludes agreements on mutual assistance with them;

7) the principle of efficiency. State

Customs committee and other customs

Bodies in order to improve the efficiency of TK

Interact with participants

Foreign economic activity,

Carriers and other organizations,

Whose activities are related to the implementation of

Foreign trade in goods, and their

Professional associations

(Associations).