As one of the means of implementation of the customs policy of the country use different forms of customs control, which is a set of measures that are being implemented by the authorized bodies.These measures are aimed at ensuring compliance with the relevant legislation.
Customs control involves determining whether the operations are conducted by customs legal relations, the requirements of customs legislation.For this purpose various kinds of inspections.Customs control also involves efforts to identify a variety of violations.
The competent authorities shall check movement of vehicles and goods.The system of internal financial state control to ensure they have a special role.They produce customs control in accordance with their rights and duties, which, in turn, are similar to the duties and rights of tax inspections.In particular, they are authorized to carry out tax audits, examine documents, to suspend operations, impose sanctions and so on.
Federal Customs Service is the executive body.Its activities are carried out in accordance with the law.Service is authorized to produce not only a customs control and supervision, but also act as an agent for foreign currency checks, special tasks in the fight against contraband, administrative offenses and other crimes.
Activities of Federal Customs Service, through appropriate organs and representation abroad.This interaction takes place with other executive bodies of federal, local government, community organizations and other associations.
The tasks of the Federal Customs Service included:
- Levy, compensatory, special, anti-dumping duties and fees.In addition, the service checks the correctness of calculation and timely payment of these amounts, if necessary, takes measures for their compulsory collection.
- Compliance with the restrictions and prohibitions imposed by law and associated with roaming in the area of customs control vehicles and goods.
- Decisions on the classification of moving objects according to the commodity list of external economic activity and ensure the publication of these decisions.
- control over the use of uniform customs legislation of the relevant authorities.
- Provision within its competence to protect intellectual property rights.
to solve established under the authority of the Customs authorities carry out tasks:
- The register of credit institutions, banks and other institutions authorized to issue guarantees for the payment of duties and taxes.
- counseling and information free of foreign economic activity of the parties.
- Maintain customs registry of intellectual property, customs statistics on foreign trade.
- Currency control of operations that are associated with the movement of objects across the border.
- Proceedings of Administrative Offences, review them in accordance with the law.
- Enquiry and perform certain investigative actions in the framework of the criminal procedure legislation of the Russian Federation.
- Operative-search measures.
- The offices of the main administrator and recipient of federal funds, which are aimed at the content of the service and the implementation of its functions.
