1 Topic.

Basic customs authorities and their responsibilities State Customs Committee The State Customs Committee (SCC) of the Russian Federation - the central body of the federal executive power authorized in the field of customs. SCC was established as the central customs office in Russia. Its legal status, functional purpose, tasks and activities have been fixed in the Regulations of the State Customs Committee of the Russian Federation, approved by the Government of the Russian Federation December 26, 1991 on the Russian State Customs Committee is responsible for the implementation of the customs, to ensure compliance with the law on customs, the effective functioning of the State Customs Committee. The Statute of the Russian State Customs Committee, approved by the Decree of the President of Russia October 25, 1994 It has the status of the State Customs Committee of Russia as a federal authority, exercising direct control of customs affairs in the Russian Federation. Its powers were expanded, especially in the implementation of law enforcement functions. Manage directly the customs business: determines the structure he heads the customs system, reorganize and liquidate regional customs offices, regulate their legal status; exercises the authority to manage the property owner subordinate organs, enterprises and institutions, fund activities aimed at the development of customs infrastructure; monitors compliance with the officials of the customs procedure, as appropriate for the production of smuggling, violations of customs regulations and tax laws that deal with complaints and protests against the customs authorities for such offenses. Manages the activities of the State Customs Committee Chairman, who is responsible for general management of the system of customs authorities. Chairman of the Russian State Customs Committee is appointed and dismissed by the President of the Russian Federation and has the rank of Federal Minister. The most important issues related to the activities for the management of customs business, decided at the meetings formed in the Russian State Customs Committee SCC Board headed by the President of SCC and consisting of a number of his deputies and other senior officials of the customs authorities and organizations of Customs. Board decisions are implemented by orders of the President of the State Customs Committee of Russia and are binding on all subordinate units of the customs system. Principal amount of work to direct the activities of customs control and responsibility of the State Customs Committee of Russia divisions. The structure of the SCC include: Customs tariff management; Manage federal customs revenues; Department of exchange controls;

 Management of the customs control; The Anti-smuggling and customs violations; The Legal Department; Management of external relations. STC may establish specialized customs authorities whose competence is limited to the specific legal authority to perform some of the functions entrusted to the customs authorities, or for the performance of customs operations in respect of certain goods. In the course of its activities in the Russian State Customs Committee introduces the established procedure, proposals on the rates and mechanisms of customs and other duties and taxes on goods transported across the customs border of Russia, participates in the development of economic policy in respect of goods across the customs border, including licensing, price controls and other non-tariff measures. In addition to basic, aimed at direct control of customs affairs in the country, the structure of the Russian State Customs Committee has a number of auxiliary (supporting) the departments and divisions, whose purpose - to ensure normal conditions for the functioning of the customs authorities of the customs infrastructure, the creation of social conditions to ensure that the Officers and other employees of the customs authorities and customs organizations of their duties. STC Russia is a legal entity with all the attributes of legal personality. Funding of the Russian State Customs Committee and its subordinate customs authorities at the expense of the federal budget allocated for the maintenance of the federal bodies of executive power, as well as other laws of the Russian Federation sources. 2. Theme. The powers and functions of customs authorities Functions of customs authorities Customs authorities shall perform the following functions: 1) carry out customs clearance and customs control, creating conditions conducive to the acceleration of goods across the customs border; 2) levy customs duties, taxes, anti-dumping, countervailing and special fees, customs fees, verify the correctness of calculation and timely payment of duties, taxes and fees, take measures for their enforcement proceedings; 3) ensure compliance with the rules of movement of goods and vehicles across the customs border; 4) ensure compliance with established under the laws of the Russian Federation on the state regulation of foreign trade and international treaties of the prohibitions and restrictions on goods transported across the customs border; 5) ensure, within its competence, protection of intellectual property rights; 6) fight against smuggling and other crimes and administrative violations in the customs area, prevent trafficking through the customs border of drugs, weapons, cultural values, radioactive substances, animal and plant species threatened with extinction, intellectual property, and assist in the fight against international terrorism;

7), within its competence exchange controls residents and non-residents related to the movement of goods and vehicles across the customs border, according to the Russian currency laws and adopted in accordance with the regulatory legal acts of currency regulation; 8) keep customs statistics of foreign trade; 9) ensure compliance with the international obligations of the Russian Federation with regard to customs, shall co-operate with international organizations; 10) provide information and advice in the field of customs; 11) carry out research work in the field of customs. This list of functions of customs authorities is exhaustive and, despite the imperfections of the customs legislation is not subject to broad interpretation. All functions are interrelated and interdependent. The basis of their position is a structure of the Customs Code. Some functions of the customs authorities kA can be considered exceptional. For example, law enforcement shall be entitled to only four types of customs authorities. Some functions of the customs authorities can be described as Compound. For example, the security of customs regimes is a set of four sub-functions: the provision of basic customs regimes, economic customs regimes, ensuring the final customs regimes, provision of special customs regimes. In turn, each of these sub-functions as a composite. In particular, the sub-function to ensure customs treatment includes three types: production for domestic consumption, exports and international customs transit. Subfunction ensuring economic customs regimes for economic customs regimes includes inward processing, customs warehousing, temporary admission. Subfunction software completes the customs regime includes re-import, re-export, destruction and denial of the state. Finally, a subfunction provide special customs procedures include temporary exports, free trade, movement of supplies and provide other special customs regimes. The powers of customs authorities Customs authorities to carry out their functions have powers: 1) take the measures provided for in this Code, in order to ensure compliance with the customs legislation of the Russian Federation; 2) to require documents and information, as required under the present Code; 3) check citizens and officials involved in customs operations, the documents proving their identity; 4) demand from individuals and legal entities confirm the authority to perform certain actions or engage in certain activities in the field of customs; 5) carry out, in accordance with Russian law operative investigation in order to identify, prevent, deter and detect crimes of urgent investigation and inquiry which attributed the criminal procedural legislation of the Russian Federation to the

conduct of the customs authorities, and identify the persons, who are preparing and commit or have committed, as well as their own security; 6) carry out urgent investigation and inquiry into the limits of its competence and in order, as defined criminal procedural legislation of the Russian Federation; 7) to carry out proceedings on administrative violations and bring those responsible for administrative offenses under the laws of the Russian Federation on Administrative Violations; 8) for use in cases of emergency, communication facilities or vehicles belonging to organizations or public associations (except for communications and vehicles of diplomatic missions, consular and other institutions of foreign states and international organizations), for the prevention of crime in the area customs, prosecution and detention of persons who have committed such a crime or suspected of committing them. 9) to detain and deliver to the premises of the customs authority or in the Internal Affairs of suspected crimes committed or are committing a crime or administrative offense in the area of customs, in accordance with the legislation of the Russian Federation; 10) to produce documentation, video and audio recordings, film and photograph the facts and events related to the movement of goods and vehicles across the customs border and implementation of transportation, storage of goods under customs control, making them handling; 11) receive from government agencies, organizations and individuals the information needed to perform their functions in accordance with this Code; 12) to make the heads of state agencies, organizations, businesses, associations, and citizens' notice in writing to the requirements to eliminate violations of the customs legislation of the Russian Federation and to monitor the implementation of these requirements; 13) present in the courts or tribunals claims and statements: the compulsory collection of customs duties and taxes, to foreclose on the goods in payment of customs duties and taxes; 14) establish and maintain formal consultative relationships with the participants of foreign economic activity, other persons whose activities are related to international economic activity, and their professional associations to collaborate and interact on the implementation of the most effective methods of customs clearance and customs control; 15) exercise other powers stipulated by the present Code and other federal laws.

Contents: 1. Basic customs authorities and their responsibilities State Customs Committee 2. The powers and functions of customs authorities Functions of customs authorities The powers of the customs authorities